REGISTERED COMPANY NUMBER: 05730866 (England and Wales)
REGISTERED CHARITY NUMBER: 1113797
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
FOR
EASTLEIGH CITIZENS ADVICE BUREAU
ILIMITED BY GUARANTEE)

EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEEI
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Page
Report of the Trnstees
Independent Examinerfs Report
Statement of Flnanclal Activities
Balance Sheet
Notes to the Financlal Statements
8 to 16
Detailed Statement of Financial Activities
17 to 18

EASTLEIGH CITIZENS ADVICE BUREAU
{LIMITED BY GUARANTEEI
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
The Tnjstees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report wlh
the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of
Accounting and Reporting by Charities.. Slalement of Recommended Practice applicable to charities preparing their
accounts in accordance with the Finanaal Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021
(effective 1 January 2019). The operab'ng name of Eastleigh Crtizens Advice Bureau is 'Cilizens Advi￿ Eastleigh,.
OBJECTIVES AND ACTIVITIES
Objectives and airns
The charity's objects are to promote any charitable purpose for the benefit of the community in Eastleigh and
surrounding areas by the advancement of education, the protection and prese￿atIon of health and the relief of poverty,
sickness and distress. The Citizens Advice Servi￿ provides free, Independent, confidential and impartial advice lo
everyone on their right$ and responsibilities. It values diversity, promotes equality and challenges discrimination. The
trustees confim) they have referred lo the Charity Commission's guidance on public benefit when reviewing the charity's
aims and objectives. The charitable activities undertaken by their nature and the improvements the activities have made
to many lives are wthout doubt undertaken for the benefit of the public. The service aims..
l. To provide the advice people need for the problems they face.
2. To improve the policies and practices that affect people'$ lives.
Public benefit
In shaping our objectives for the year and planning our activities, the trustees have considered the Charity
Cotnrnission's guidan￿ on public benefit. including the guidance 'public benefit." running a charity IPB201.
Page 1

EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Bebmeen our main office, outreach venues, and project work we advised 3,803 new and repeal Glienls wth 14,603
issues. The top enquiry areas were..
Debt and financial capability- 5,284 issues139%1
Benefits and Tax Credits- 3,9971300/01
Utilities and communication5 95617'/01
Relationships and family- 480 issues14.￿)
Employment- 387 issues13°/o)
Housing 671 issues15.hl
As well as the main offi'ce in Leigh Road, Easlleigh, we also operate from three additional locations in the Borough. We
offer weekly drop-in advice sessions and appointments at the Pilands Community Centre and The United Reformed
Church in Hedge End and a monthly drop-in advi￿ session at the Mercury Library and Community Hub in Hamble.The
Hamble drop-in sessions came to an end in March 2024.
In-person services began to be more popular wlh clients and we helped 776 clients from OL¢r 4 venues over the year. As
part of Hampshire Advi￿ Line, our partnership Vdilh Citizens Advice Hampshire and other Local Citizens Advi￿. as well
as callbacks, we dealt with 1,948 telephone calls during the year.
Funding for the Money and Pensions Se￿1￿ Debt Advi￿ Project, in partnership with Citizens Advi￿, was extended for
further year and as part of the Hampshire Consortium of Citizens Advi￿. we also worked hard to issue fuel voucher5
funded by the Household Support Fund. To complemenl this wort( on the Cost of Living Crisis. we applied for and were
awarded funds from the Household Support Fund to provide wami packs and other items to directly assist Eastleigh
residents.
In partnership with colleagues from Citizens Advice Hampshire, we participated in Home and Well. a project working
with local health stakeholders to successfully move people on from hospital care back to their own home5 a5 well as
prevent, through our work tad(ling the w4der detemiinants of health, them being admitted. We were also pleased lo
successfully submit an application to Hampshire County Council's Local Solutions grant fund lo develop a proiect
WOTking specifically with carers living in the borough, recognising that they require a great deal of support to slay well in
their demanding roles.
We also raised funds to improve the condition of our building and the working experience of those giving their lime to
the charity, replacirig security and electrical systems, overhauling the heating and installing new wndows.
Research and campaigns
Citizens Advice Eastleigh collects eviden￿ from clients and then submits thi5 evidence to Citizens Advi￿, who
organise national campaigns. We submilled 257 eviden￿ forms during the year and look part in dienl experience
surveys. Collecting evidence relating to issues ￿th the Cost of Living Crisis (especially requests for food and fuel)
formed our largest campaign.
Perfomianee Quality Framework and Advice Quality Standard
We lake part in the Citizens Advi￿ Perfotmance Quality Framework, to understand the quality of our services. We
self-assess samples of our own advice cases each month and report on a quarterly basis. Samples of these are
reassessed externally. We also achieved the casework standard quality mark in telephone advice and a 'green'
(excellent} rating under the Leadership Self-Assessment, externally audited by Citizens Advice.
Funding
In addition lo our core grant from Eastleigh Borough Council and the project funding mentioned above. Citizens Advice
Easlleigh received donations from Botley Parish Council, Chandlerfs Ford Methodists Church, Hamble Parish Council,
The Household Support Fund, Hampshire Citizens Advice, Hampshire Heallhwatch, Saafa, DEOS, the National Lottery
Cost of Living Fund, Hampshire County Council, The Syder Foundation and undertook another crowdfunder with the
support of Aviva. We also received funding to help support our work with the Ministry of Justi￿.
PLANS FOR THE FUTURE
We will continue to work closely with Eastleigh Borough Council lo meet the requirements of our Service Level
Agreement and identify where we can achieve more for our clients by working together. We will endeavour lo renew our
fullding for the Debt Advice Project in partnership with Citizens Advice. We will a150 continue our partnership working
with Citizens Advice Hampshire.
FINANCIAL REVIEW
Principal funding sources
The majority of the BU￿au'S incoming grants were received from Eastleigh Borough Council.
Page 2

EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
FINANCIAL REVIEW
ReseNes policy
The position of the unrestricted reseNes is reviewed at each Trustee Board meeting and the reserves policy is reviewed
annually when the financial statements are being approved. The Trustees consider il prudent lo relain a minimum of
cash reseNeg equivalent to four month's expenditure. Al this level the Trustee Board feel that it would be able to
continue activities of the charity in the event of a significant drop in funding.
The Statement of Financial Activities for the year shows net movement in fund5 of £29,76412023.' £37,081), which has
increased the accumulated surplus of general funds carried fonmard to £241,510 {2023' £211.7451.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governance and management
The charity is controlled by its governing document, a memorandum and articles of association. The organisation is a
charitable company lirnited by guarantee, as defined by the Companies Act 2006.
Governance
Citizens Advice Easileigh is governed by its Trustee Board which is responsible for setting the strategic direction of the
organisation and the policy of the charity. The trustees carry the uttirnale responsibility for the conduct of Citizens Advice
Eastleigh and for ensuring that the charity satisfies its legal and contractual obligations.
Management
Trustees meet as a minimum quarterly and delegate the day-to-day operation of the organisation to the Chief Executive.
As at the date of this Teport the Chief Executive is Ms. A Crawford. The Trustee Board is independent from
management. The Trustee Board has also established sub-commrtlees for finance, personnel and risk, after merging
the two IT, and health and safely sub-committees. Each sul>committee must cornprise of at least two trustees and
report on activities at each general meeting. The Trustee Board reviews sub-committee terms of reference annually.
Recruitment and appointment of new trustees
Where there is a requirement for new trustees, these are identified and elected by the existing ITUStees and are recruited
from the local community. Under the requirements of the memorandum and articles of association there mltst be a
maximum of fifteen and a minimum of three trustees_ The trustees can be elected at the AGM. nominated by member
organisations or co-opted by the Trustee Board. Co-opted and nominated trustees are elected at ordinary meetings of
the Trustee Board. Trustees serve a temi of three years after which they must be re-elected. The induction and training
of new Trustees is also overseen by existing or continuing Trustees.
Key management personnel remuneration
The pay of senior staff is based on experien￿. seniority and length of se*vice and is appropriate to the ￿le they fulfil.
The trustees ensure that salaries are in-line with what is being paid for their role in the Charity Sector. There were no
Iruslees. remuneration or other benefits paid for the year.
Related parties
Citizens Advi￿ Eastleigh is a member of Citizens Advice, the operating name of the National Association of Citizens
Advi￿ Bureaux, which provides a framework for standards of advice and casewod< management as well as monitoring
progress against these standards. Operating policies are independently determined by the Trustee Board of Citizens
Advice Easueigh in order to fulfil its charitable objects and comply with the national membership requirements. Where
one of the trustees holds the position of Injsteeldirector of another charity they may be involved in discussions regarding
that other charity but not in the ultimate deci5ion-making process.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
05730866 (England and Wales)
Registered Charity number
1113797
Registered office
101 Leigh Road
Eastleigh
Hampshire
S050 9DR
Page 3

EASTLEIGH CITIZENS ADVICE BUREAU
ILIMITEO BY GUARANTEEI
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
Trustees
Ms A Winstanley
Mr B Venney
Mr D Blenkarn
Mr D J Yeandle OBE
Ms D Bull
Mr M Holling$worth {resigned 27.2.241
Mr S Jordan (resigned 2.8.231
Ms E Talbol {resigned 4.6.241
Ms A Towgood (res￿gned 18.11.231
Ms T Park
Mr 8 White
Independent Examlner
Lisa Wilson FCA
Rothmans LLP
Chartered Accountants
Chilworth Point
1 ChiEworth Road
Southampton
SO16 7JQ
Bankers
Barclays
Approved by order of the board of ITUStees on
and signed on Its behalf by..
Ms A Winstanley - Trustee
Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEE)
Independent examinerfs report to the trustees of Eastlelgh Cltlzens Advice Bureau (Limited by Guarantee) ('the
CompanWI
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024.
Responsibilities and basls of rèport
As the charity's trustees of the Company land also its directors for the purposes of company lawl you are responsible for
the preparation of the accounts in accordance with the requirements of the Companies Act 20061'the 2006 Act'l.
Having satisfied myself that the accounts of the Company a￿ not required to be audited under Part 16 of the 2006 Act
and are eligible for independent examination. I report in respect of my examination of your charity's accounts as carried
out under Section 145 of the Charities Act 2011 I'the 2011 Act'l. In carrying out my examination I have followed the
Directions given by the Charity Commission under Section 145{51 Ibl of the 2011 Act.
Independent examinerfs statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm
that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in
England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving Me cause to believe..
accounting records We￿ not kept in respect of the Company as required by Section 386 of the 2006 Act.. or
the accounts do not accord )Mth those records,. or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any
requirement that the accounts give a true and fair view which is not a matter considered as part of a
independent examination., or
the accounts have not been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charilies {applicable to charities preparing their
accounts in accordan{￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS
10211.
I have no concerns and have come across no other matters in connection wlh the examination lo which attention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Lisa Wilson FCA
The Institute of Chartered Accountants in England and Wales
Rolhmans LLP
Chartered Accountants
Chilworth Point
1 Chilworth Road
Southampton
S016 7JQ
Dale..
18 November 2024
Page 5

EASTLEIGH CITIZENS ADVICE BUREAU
{LIMITED BY GUARANTEEI
STATEMENT OF FINANCIAL ACTIVITIES
{INCORPORATING AN INCOME AND EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 31 MARCH 2024
2024
Total
funds
2023
Total
funds
Unrestricted
funds
Reslricled
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations
10,610
10,610
20,339
Charitable activities
Provision of advice and inforynation
291,752
68,921
360,673
286,681
Investment income
Other income
5,064
2,238
5,063
2,238
536
2,166
Total
309,664
68,920
378,584
309,722
EXPENDITURE ON
Charitable activities
Provision of advice and information
Improving policies and practices
46,105
204,457
27,346
70.912
73,451
275,369
222,372
50.269
Totsl
250,562
98.258
348.820
272.641
NET INCOMEI{EXPENDITUREI
Transfer8 between funds
59.102
130,3381
129.3381
30,338
29,764
37,081
16
Net rnovement in funds
28,764
1,000
29,764
37,081
RECONCILIATION OF FUNDS
Total funds brought fonmard
211,744
211,744
174,663
TOTAL FUNDS CARRIED FORWARD
240,508
1,000
241,508
211,744
CONTINUING OPERATIONS
All income and expenditure has arisen from continuing activities.
The notes fomi part of these financial statements
Page 6

EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEEI
BALANCE SHEET
31 MARCH 2024
2024
Total
funds
2023
Total
funds
Unrestricted
funds
Reslricled
funds
Notes
FIXED ASSETS
Tangible assets
12
14,170
14,170
14.146
CURRENT ASSETS
Debtors
Cash at bank
13
8,475
235,600
1,000
9,475
235,600
10,436
196,813
244,075
1,000
245,075
207.249
CREDITORS
Amounts falling due wthin one year
14
117,7371
117,7371
19,6511
NET CURRENT ASSETS
226.338
1,000
227,338
197,598
TOTAL ASSETS LESS CURRENT LIABILITIES
240,508
1,000
241,508
211,744
NET ASSETS
240,508
1.000
241,508
211,744
FUNDS
Unrestricted funds
Restricted funds
16
240,508
1,000
211,744
TOTAL FUNDS
241,508
211,744
The charitable company is entitled to exernplion from audit under Section 477 of the Companies Act 2006 for the year
ended 31 March 2024.
The members have not required the company lo obtain an audit of ils fi'nancial statements for the year ended
31 March 2024 in accordance with Section 476 of the Companies Act 2006.
The IrL*Stees acknowledge their responsibilitie5 for
la)
ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the
Companies Act 2006 and
preparing financial statements which give a true and fair view of the slate of affair5 of the charitable company as
at the end of each financtral year and of its sU￿ruS or deficit for each financial year in accordan￿ wlh the
requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act
2006 relating lo financial statements, so far as applicable lo the charitable company.
Ibl
These financial statements have been prepared in accordance with the provisions applicable to charitable companies
subject to the small companies regime.
The financial statement5 were approved by the Board of Trustees and aulhorised for issue
and were signed on its behalf by..
on
Ms A Winslanley - Trustee
The notes form part of these financial slalements
Page 7

EASTLEIGH CITIZENS ADVICE BUREAU
{LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
STATUTORY INFORMATION
Eastleigh Citizens Advice Bureau is a charitable company, limited by guarantee, registered in England and
Wales. The company's registered number and registered office address can be found on the Report of the
Trustees.
ACCOUNTING POLICIES
BASIS OF PREPARING THE FINANCIAL STATEMENTS
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been
prepa￿d in accordance with the Charities SORP IFRS 1021 'Accounling and Reporting by Charities.. Statement
of Recommended Practise Applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 {effective 1 January 20191,, Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,, the
Companies Act 2006 and the Charities Act 2011.
The charity meets the definition of a public benefit entity under FRS 102. The charity has prepared the financial
statements in Complian￿ with the Charity's governing documents and in accordance with the following
accounting policies.
The accounts also comply with the Charity's governing documents.
These financial statements have been prepared on the going can￿rn basis, as there are no material
Un￿rtaIntieS about the charity's ability to continue_ The trustees. have reached this conclusion based on the
nature of the grant funding, contracts for which have been agreed for the foreseeable future.
Easlleigh Citizens Advice Bureau meets the definitioll of a public benefit entity under FRS 102.
The functional currency of the charity 15 £ Steding and the accounting policies have been applied consistently in
each reporting period.
Exemption from preparing a cash flow statement
The charity has opted to adopt Bulletin 1 published on 2 February 2016 and has therefore not included a cash
flow statement Iri these financial Statements.
INCOMING RESOURCES
All Incoming resources are recognised in the Statement of Financial Activities when the charity is entitled to the
income 2nd the amount can be quantified wth reasonable accuracy.
Voluntary income by way of donations and grants that provide core funding or are of a general nature are
recognised in the Slalemenl of Financial Activities when receivable. Grant income that is related to performance
and spec4fic deliverables is recognised once the charity earns the right to consideration by ils performance.
Such income is only deferred when..
1. The donor specifi'es that the grant or donation must only be used in future accounting periods,. or
2. The donor has imposed conditions that musl be met before the charity has unconditional entitlement.
other income in respect to sub-lease expenses recharyed is recogni5ed as as the lelling service is provided.
Inveslment income comprising deposit account interest Is recognised on a receivable basis.
RESOURCES EXPENDED
Expenditure
Expenditure is accounted for on an accruals basis as a liability is incurred, this being when there is a legal or
constnjctive obligation to that expenditure, when the amount can reliably be measured and settlement Is
probsble. Expenditure includes any VAT charged vthich cannot be recovered and is reported as part of the
expenditure lo which it relates.
Resources Expended
Comprises those costs incurred by the charity in the delivery of il's activities and services for the community. 11
includes both costs that can be d1￿CtlY allocated lo the charity's activities and those indirect costs necessary lo
support them. Expenditure is recognised once there is a legal or constructive obligation to make a payment to a
third party, it is probable thal settlement will be required and the 8mounl of the obligation can be measured
reliably. All expenditure 15 accounted for on an accrual basis under the following headings.
Page 8
conlinued...

EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEE>
NOTES TO THE FINANCIAL STATEMENTS - contlnued
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES- continued
RESOURCES EXPENDED
Charitable Activities
Expenditure on charitable activities includes costs of providing community ServI￿S to further the purposes of the
charity and their associated support costs.
Advice costs
These costs relates directly to the charity's principal activities and are recognised as charitable expenditure.
Cost5 Indude Accountancy costs and Finance charges.
Support costs
Sijpport costs comprise those costs which are incurred directly in support of expenditure on the objects of the
charity and include g0veMan￿ costs, finance and Offi￿ costs. Governance costs are those costs incurred in
connection with the Complian￿ wth consbtutional and ststutory requirements of the Ghallty.
Allocation and Apportionment of Costs
All costs are allocated between the expenditure categories of the Stslement of Financial Activities on a basis
designed to reflect the use of the resour￿. Costs relating to a particular activity are allocated directly.
Support cost$ are those functions that assist the work of the charity but do not directly undertake chanlable
activities. Support costs include back office costs, finan￿, personnel, payroll and costs which support the
Charities programmes and activities_ Support costs are allocated lo each of the activities on one of the following
bases.. either floor Spa￿ or staff time or staff headcount, depending on the nature of the support costs.
Gran15 offered subject to conditions which have not been mel at the year end date are noted as a commitment
but not accrued as expenditure.
TANGIBLE FIXED ASSETS
Depreciation is provided at the followng annual rates in order to wnte off each asset over its estimated useful
Plant and machinery
Fixtures and fittings
Computer equipment
25°/0 on cost
25 /0 on cost
25Vo ori cost
Tangible fixed assets are slated at historical cost less accumulated depreciation and any accumulated
impaimient losses. Historical cost included expenditure that is directly allribulable lo bringing the asset to the
location and condition ne￿sSary for it to be capable of operating in the manner intended by the charity.
The assets, residual values, useful lives and depreciation methods are reviewed and if there is concern an
impairment review is required over the carrying value of an asset and is assessed by reference lo Ihe value in
use or nel tealisable value of the asset when appropriate.
TAXATION
The charity is considered lo pass the tests set out in Paragraph 1 Schedule 6 of the Finanaal Act 2010 and
therefore it meets the definition of a charitable company for UK COTporalion tax purposes. Accordingly, the
charity is potentially exempt from taxation in respect of income or capital gains re￿IVed within categories
covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable
Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
FUND ACCOUNTING
Unreslncled fund5 can be used in accordan￿ wth the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Reslriclions
arise when specified by the donor or when funds are raised for particular restricted purposes. The costs of
raising and administering restricted funds a￿ charged against each speafic restricted fund.
There are hvo restricled funds wthin the financi81 gtatements".-
The Money Advice Service Debt Advi￿ Project Iformerly Face-lo-Face Debt Advice Project) fund is restricted lo
providing debt advice seNices.
Page 9
continued...

EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED 8Y GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES - contlnued
PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The charity operates a defined contribution pension scheme which is a pension plan under which fixed
contributions are paid into a pension fund and the ch8rily has no legal or constructive obligation to pay further
contributions even if the fund doe9 not hold sufficient assets to pay all employees the benefits relating to
employee service in the current and prior periods.
Contributions to defined pension scheme plans are recognised in the Slalemenl of Financial Activities when they
are due. If contribution payments exceed the contribution due for service, the excess is recognised as a
prepayment.
OPERATING LEASE COMMITMENTS
The charrty ctassifies the leasing of the Offi￿ premises as an operating lease. Rental charges are recognised in
the SOFA on a straight line basis over the temi of the lease.
LEGAL STATUS OF THE CHARITY
The Charity is a company limited by guarantee and has no share capital. In the event of the charity being wound
up, the liability in respect of the guarantee is limited to £1 per member of the charity.
CASH AND CASH EQUIVALENTS
Cash and short-term deposits induded in the balance sheet compnse cash in hand and short-temi deposits, with
malurily of 3 months or less.
DEBTORS
Prepayments are measured at the amount prepaid net of any trade discounts due. Other debtors are recognised
when a legal or constructive obligation exists and It is considered probable the debtor will pay.
CREDITORS
Creditors are recognised where the charity has a present obligation arising from a past event that will likely result
in the transfer of funds to a third party and the amount due lo settle the obligation can be reliably measured or
estimated.
DONATIONS
2024
2023
Donations
10,610
20,339
INVESTMENT INCOME
2024
2023
DepOs￿t account interest
5.063
536
INCOME FROM CHARITABLE ACTIVITIES
Unrestrlcted
funds
Restrlcted
funds
Total 2024
Total 2023
Donations
Grants re￿iVed
10,611
291,752
10,611
360,673
20,341
286,681
68,921
302,363
68,921
371,284
307.022
Grants analysis
Llnrestricted
Restricted
Total
EBB Core Funding
Miscarriage of Justice
Money Advice Service
Citizens Advice
Heallhwatch
Hampshire County Council
198,641
2,000
198,641
2,000
55,921
23,188
1,260
26,996
55,921
23,188
1,260
13,996
13.000
Page 10
continued...

EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEE}
NOTES TO THE FINANCIAL STATEMENTS - eontlnued
FOR THE YEAR ENDED 31 MARCH 2024
INCOME FROM CHARITABLE ACTIVITIES - continued
EBB
Community
10,530
42,137
10.530
42.137
Total
291,752
68,921
360,673
CHARITABLE ACTIVITIES COSTS
Grant
funding of
activities
Support
costs (see
note 7)
Direct
Costs
Totsls
Provision of advi￿ and information
Improving policies and practice5
54,249
271.269
10,985
8.217
4,100
73,451
275,369
325,518
10.985
12,317
348,820
SUPPORT COSTS
Governance
costs
Management
Finance
Totals
Provision of advice and infotrnalion
Improving policies and practices
5.503
1,076
116
2,598
3,024
8.217
4.100
6,579
116
5,622
12,317
Support costs, included in the above, are as follows..
2024
2023
Provision
of advice
and
information
Improving
policies
and
praCtI￿S
Total
activities
Total
activities
Advertising
Depreciation of tangible and heritage assets
Loss on sale of tangible fixed assets
Bank charges
Sub5CriPtions
Accountancy
Legal fees
1,076
1,076
5,503
2,787
5,236
354
136
5,645
1,902
249
5,503
116
116
2,913
2,598
111
2,913
2,598
111
8,217
4,100
12,317
16,309
NET INCOMEIIEXPENDITURE
Nel incomellexpenditurel is slated after chargingllcredilingl..
2024
2023
Dep￿CiatIon - owned assels
Deficit on disposal of fixed assets
Independent ExamineWslAccountancy fees
5,503
5,236
354
1,902
2,598
Page11
continued..

EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees. remuneration or other benefits for the year ended 31 March 2024 nor for the year ended
31 March 2023.
TRUSTEES. EXPENSES
There were no Irustee9' expenses paid for the year ended 31 March 2024 nor for the year ended
31 March 2023.
10.
STAFF COSTS
2024
2023
Wages and Salaries
Social security costs
Other pension costs
193,920
7,265
11,559
162.856
5,430
9,695
212,744
177.981
The total employee benefits of key management personnel of the charity were £42.01612023 £33,475).
The average monthly number of employees during the year was as follows".
2024
Advisory staff - full time
Advisory staff - part time
Administrative staff - full time
Adrninistrative staff - part time
2023
10
No employees re￿iVed emoluments in excess of £60,000.
11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
Restricted
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations
20,339
20.339
Charitable activities
Provision of advi￿ and Infomiation
236,896
49.785
286.681
Investment income
Other income
538
2.166
(21
536
2.166
Total
259,939
49,783
309.722
EXPENDITURE ON
Charitable activities
Provision of advi￿ and information
Improving policies and practices
161,914
38,145
60,458
12,124
222,372
50,269
Total
200,059
72,582
272,641
NET INCOMEIIEXPENDITUREI
Transfers between funds
59,880
122,7991
122,7991
22.799
37.081
Net movement In funds
37,081
37,081
RECONCILIATION OF FUNDS
Total funds brought forward
174,663
174,663
Page 12
conlinued...

EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS- eontlnued
FOR THE YEAR ENDEO 31 MARCH 2024
11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - contlnued
Unrestricted
funds
Restricted
funds
Total
funds
TOTAL FUNDS CARRIED FORWARD
211.744
211,744
12.
TANGIBLE FIXED ASSETS
Fixtures
and
fittings
Plant and
machinery
Computer
equipment
Totals
COST
At 1 April 2023
Additions
7,098
7,400
19,025
5,527
33,523
5,527
Al 31 March 2024
7,098
7,400
24,552
39,050
DEPRECIATION
Al 1 April 2023
Charge for year
4.849
960
7,267
133
7,261
4.410
19,377
5,503
At 31 March 2024
5,809
7,400
11,671
24,880
NET BOOK VALUE
At 31 March 2024
1,289
12,881
14,170
At 31 March 2023
2.249
133
11,764
14,146
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Debtors
Prepayments
1,000
8,475
10,436
9,475
10,436
14.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
NEST Pension
Social security and other taxes
Other creditors
Accrued expense5
1,639
2,778
3.084
10,236
9,650
17.737
9,651
Page 13
continued...

EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS - contlnued
FOR THE YEAR ENDED 31 MARCH 2024
16.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows..
2024
2023
Within one year
4,712
16.
MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
At
31.3.24
Al 1.4.23
Unrestrlcted funds
CORE fund
211,744
59,102
130,3381
240.508
Restrlcted funds
Money Advice Service
Hampshire County Counal Local Solutions
Grant
131.4361
31,436
2,098
(1,0981
1.000
129,3381
30,338
1,000
TOTAL FUNDS
211,744
29.764
241,508
Net movement in funds. included in the above are as follows
Incoming
resources
Resources
expended
Movement
in ftjnds
Unrestricted funds
CORE fund
309,664
(250,562)
59,102
Restricted funds
Money Advice Servi
Hampshire County Council Local Solutions
Grant
55,920
{87,3561
131,4361
13,000
110,9021
2,098
68,920
198,2581
129,3381
TOTAL FUNDS
378,584
(348,820)
29,764
Comparatives for movement in funds
Net
movement
in funds
Transfer5
bebmeen
fund5
At
31.3.23
At 1.4.22
Unre5tri¢ted funds
CORE fund
174,663
59,880
122,7991
211,744
Restricted funds
Money Advice Servi
{22,7991
22,799
TOTAL FUNDS
174,663
37.081
211,744
Page 14
continued...

EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS - contlnued
FOR THE YEAR ENDED 31 MARCH 2024
16.
MOVEMENT IN FUNDS- contlnued
Comparative nel movement in funds, included in the above are as follows,.
Incoming
resources
Resources
expended
Movement
in funds
Unrestrlcted funds
CORE fund
259,939
1200,0591
59,880
Restricted funds
Money Advi￿ Service
49,783
172,5821
122,799}
TOTAL FUNDS
309,722
1272,641 }
37,081
A current year 12 months and prior year 12 months combined position 1$ as follows..
Net
movement
in funds
Transfers
between
funds
At
31.3.24
At 1.4.22
Unrestricted funds
CORE fund
174,663
118.982
{53.1371
240,508
Restricted funds
Money Advice Service
Hampshire County Council Local Solutions
Grant
154,2351
54,235
2,098
11,0981
1,000
{52.1371
53,137
1,000
TOTAL FUNDS
174,663
66.845
241,508
A cu￿ent year 12 months and prior year 12 months combined net movement in funds, induded in the above are
as follows".
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
CORE fund
569,603
1450,6211
118.982
Restrlcted funds
Money Advice Service
Hampshire County Council Local Solutions
Grant
105.703
1159,9381
{54,2351
13.000
110.9021
2,098
118,703
1170,8401
152,1371
TOTAL FUNDS
688,306
{621,4611
66,845
NET ASSETS BY FUNDS
All assets and liabilities relate to unrestricted funds at the year end, and likewse for the previou5 year.
Page 15
continued...

EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
17.
EMPLOYEE BENEFIT OBLIGATIONS
The company operates a defined contribution pension scheme, NEST Pension Scheme. Al the balan￿ sheet
date, unpaid contributions of £1.63912023'. £0} were due to the fund. They are reported in creditors.
18.
RELATED PARTY DISCLOSURES
There were no related party transactions for the year end 31 March 2024. 12023.. Nill.
19.
CAPITAL COMMITMENTS
At 31 March 2024, Ihe company had no capital commitments contracted for but not provided for in these
financial statemenls.12023'. Nil)
Page 16

EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEE)
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
INCOME AND ENDOWMENTS
Donations
Donations
10.610
20,339
Investment income
Deposit account interest
5,063
536
Charitable activities
Grants received
360,673
286,681
Other income
Sub-lease expenses recharge
2,238
2,166
Total Incoming resources
378,584
309.722
EXPENDITURE
Charitable activities
Wages
Social security
Pensions
Staff travel expenses
Volunteer travel expenses
Equipment maintenan
Office & computer costs
Citizens AdvitE fees
Recruitment, training & advertising
Sundries
Rates
Rent payable
Light and heat
Repairs to property
Cleaning
Premises secuTIIy
Insurance
Grants to institutions
193,920
7,265
11,559
971
3.935
7,784
13,859
3,402
1,722
607
3.591
20.126
6,414
36,910
3,624
7.105
2,524
10,985
162,856
5,430
9.695
172
4.225
9,153
15,736
3,910
917
289
3.288
20,073
2,676
3,854
3,401
3.702
2.190
4,765
336,503
256,332
Support costs
Management
Advertising
Depreciation of tangible and heritage assets
Loss on sale of tangible fixed assets
1,076
5,503
2,787
5,236
354
6,579
8,377
Finance
Bank charges
116
136
Governance costs
Subscriptions
Accountancy
Legal fees
2,913
2,598
111
5,645
1,902
249
5,622
7,796
This page does not form part of the statutory finanaal statements
Page 17

EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEE)
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENOED 31 MARCH 2024
2024
2023
Total resour￿8 expended
348,820
272.641
Net Income
29,764
37,081
This page does not form part of the slalulory financial statements
Page 18