Docusign Envelope ID: E59CB6E4.A3214FAC-A26F.5FE2DF624859
REGISTERED COMPANY NUMBER: 05730866 (England and Wales)
REGISTERED CHARifi NUMBER: 1113797
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
FOR
EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEE)

Docusign Envelope ID: E59CB6E4.A3214FAC-A26F.5FE2DF624859
EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEE)
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Page
Report of the Trustees
Independent Examinerfs Report
ststement of Flnanclal Actlvltles
Balance Sheet
Notes to the Financial Statements
8 to 16
Detailed Staternenl of Financial Activities
17

Docusign Envelope ID: E59CB6E4.A3214FAC-A26F.5FE2DF624859
EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with
the financial statements of the charity for the year ended 31 March 2025. The Iruslees have adopted the provisions of
the Statement of Recommended Practice {SORPI 'Accounting and Reporting by Charities, issued in July 2014. The
operating name of Easlleigh Citizens Advice Bureau is'citizens Advice Eas￿eigh,
OBJECTIVES AND ACTIVITIES
Objectives and aims
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 preservation of health and the relief of povety,
sickness and distress. The Citizens Advice service provides free. independent. confidential and impartial advice lo
everyone on their rights and responsibilities. It values divefsity. promotes equality and challenges discrimination. The
trustees confirm they have referred to the Charity Commission's guidance on public benefit when rewewing the charity's
aims and obieclives. The charitable activities undertaken by their nalure and the improvements the activities have made
to many lives are wilhoul doubt undertaken for the benefit of the public. The service aims=
1. To provide the advi￿ people need for the problems they face.
2. To improve the policies and practices thal affect people's lives.
Public benefil
In shaping our objeclives for the year and planning our actiwlies, the trustees have considered the Charity
Commission's guidance on public benefit. including the guidance 'public benefft-. running 8 chartty IPB201.
ACHIEVEMENTS AND PERFORMANCE
Charltable actlvltles
Between our main office, outreach venues. and project work we adwsed 3.789 new and repeal clients with 15,317
issues. The top enquiry areas were..
Debt and financial capability- 4,835 issues (320h)
Benefits and Tax Credits - 4,963 issues {32°ts1
Utilities and communications - 1,021 Issues {7%1
Relationships and family- 620 issues {4¥ts1
Employment - 480 issues130A)
Housing - 905 issues16tyh)
As well as the main office in Leigh Road, Easlleigh, we also operate from two additional locations in the Borough. We
offer weekly drop-in advice sessions and appointments at the Pilands W￿1 Community Centre and Our Lady of Ihe
Assumption Catholic Church in Hedge End.
In-person services via our 3 venues continue to be popular clients. As part of Hampshire Advice Line, our
partnership with Citizens Advice Hampshire and olher Local Citizens Advice. as well as callbacks. we dealt with 3,645
telephone calls during the year.
Funding for the Money and Pensions Service Debt Advice Project. in parthership with Citizens Advice, was extended for
a further year and as part of the Harnpshi￿ Consortium of Citizens Advi￿, we also worked hard to issue fuel vouchers
funded by the Household Support Fund. To complement this work on the Cost of Living Crisis, we applied for and were
awarded funds from the Household supp(￿ Fund to prowde other vital items to directly assist Eastleigh residents.
In partnership w71h colleagues from Citizens Advice Hampshire. we participated in Home and Well. a project working
th local health stakeholders to successfully move people on from hospital care back to their own homes as well as
prevent, throijgh our work tackling the under detemiinants of health, them being admitted We were also pleased to
successfully submit an application lo Hampshire County Council's Local Solutions grant fund lo develop a project
working specifically with carers living in the borough. ￿Cognis1n9 that they ￿qUIre a great deal of supp(*t to stay well in
their demanding roles.
We were very fortunate lo attract 5 years of funding from the National Lottery Reaching Communities hjnd to undertake
vital volunteer development work. Enabling us to employ a training manager, this project wll seek to overhaul our
processes from recruitment to retention and increase the number of volunteers on our advice team.
We also raised funds lo improve the condition of our building and the working experien￿ of those giving their time to
the charity, replacing security and electrical systems. overhauling the heating. installing new windows, put in insulation,
exchanged our lights for LEDS. replaced carpets. installed solar panels and had the assistance of the local branches of
B & Q and Brewers Decorator Centres to repaint our offices. The capital improvernents to our Eastleigh office was
funded through a successful application to the VCSE Energy Efficiency Scheme.
Page 1

Docusign Envelope ID: E59CB6E4.A3214FAC-A26F.5FE2DF624859
EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
ACHIEVEMENTS AND PERFORMANCE
Research and campaigns
Citizens Advice Eastleigh collects evidence from clients and then submits this eviden￿ to Citizens Advice, who
organise national campaigns. We submitted 393 evidence fomis during the year and took part in client experience
surveys. Collecting evidence relating lo issues wth the Cost of Living Crisis (especially requests for food and fuel)
formed our largest campaign.
Perfom)ance Quality Frameworf( and Advice Quality Standard
We lake part in the Citizens Advice Performance Quality Framework, to understand the quality of our services. We
self-assess samples of our own advice cases each month and report on a quartedy basis_ Samples of thèse are
reassessed externally. We also achieved the casework standard quality mark in telephone advice and a 'green'
lexcellenll rating under the Leadership Self-Assessment, extemally audrted by cits.zens Advice, during our 3 yearly,
in-person review.
Funding
In addition to our core grant from Easueigh Borough Council and the project funding mentioned above. Citizens Advice
Eastleigh received donations from Bolley Parish Council. Fair Oak & Horton Heath Parish Council, Bishopsloke Parish
Council, Hampshire Citizens Advice, Saafa. DEOS. the National Lotlery Reaching Communities Fund. Hampshire
County Council, The Clothworkers Foundation. Liz Jarvis. Easlleigh BID. Chapman Care Care. our co-locating licencees
and undertook another crowdfunder with the support of Aviva. We also received funding to help support our work with
the Ministy of Justice.
PLANS FOR THE FUTURE
We wll continue to work closely with Easleigh Borough Council to rneet the requirements of our Service Level
Agreement and identify where we can achieve more for our clients by working logelher. We will endeavour to renew our
funding for the Debt Advice Project in partnership wth Cttizens Advice. We will also continue our partnership working
with Citizens Advice Hampshire.
FINANCIAL REVIEW
Principal funding sources
The majority of the Bureau's incoming grants were received from Eastleigh Borough C￿ne11.
Reserves policy
The position of the unrestricted ￿selVeS is ￿vieWed at our February Finance Sub-committee meeting and approved at
the following Trustee Board Meeting. The Trustees consider it pnJdent to retain a minimum of cash rese￿eS equivalent
to a minimum of six month's expenditure. At 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 Trustees have also reviewed the wider liability position of the
charity and regard a proportion of £100,000 of the reserves to be restricted to building maintenance and dilapidation
costs.
The Slalement of Financial Activities for the year shows net movement in fvnds of £59.226 {2024'. £29.764). which has
increased the accumulated surplus of total funds carried foThArd to £3(M).734 {2024.. £241.5081.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Govemance and management
The charity is controlled by ils goveming document. a mem(￿anduM and articles of association. The organisation is a
charitable company limited by guarantee, as defined by the Companies Act 2(M)6.
Governance
Citizens AdviGe Easlleigh is governed by ils Trustee Board whiGh is responsible for setting the strategiG direction of the
organisation and the policy of the charity. The trustees carry the ultimate 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 quarterty and delegate the day-1041ay Operati￿ of the organisation lo the Chief Executive.
As al the date of this report the Chief Executive is Ms. A Crawtord. The Trustee Board is independent from
management. The Trustee Board has also established sub-committees for ffinance. personnel and risk. after merging
the two IT, and health and safety sub-committees. Each sub-committee must comprise of 8t least two trustees and
report on activities al each general meeting. The Trustee Board reviews sutrpcommittee temis of reference annually..
Re¢ruitment and appointment of new trustee$
Where there is a requirement for new trustees. these are identified and elected by the existing trustees and are recruited
from the local community. Under the requirements of the memorandum and articles of association there musl be a
maximum of fifteen and a minimum of three trustees.
Page 2

Docusign Envelope ID: E59CB6E4.A3214FAC-A26F.5FE2DF624859
EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Recruitment and appointment of new trustees Icontd.)
The Iruslees 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 setve a term 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 stsff is based on experience, seniority and length of seNce and is appropriate to the role they fulfil.
The trustees ensure that salaries are in-line wlh what is ￿ng paid for their role in the Charity Secior_ There were no
trustees, remuneration or other benefits paid for the year.
Related parties
Citizens Advice Easdeigh is a rnember of Citizens Advice. the operating name of the National Association of Citizens
Advice Bureaux, which provides a framework for standards of advice and casework management as well as monitoring
progress against these standards. Operating policies are independently delemiin&J by the TnJslee Board of Citizens
Advice Eastleigh in order to fvlfil its charitsble objects and comply wth the nalional membership requirements. Where
one of the trustees holds the position of Irusleeldirector of another charity they may be involved in discussions regarding
that other charity bul not in the ullim8te decision-making process.
REFERENCE AND ADMINISTRATIVE DETAILS
Reglstered Company number
05730866 {England and Wales)
Registered Charity number
1113797
Registered office
101 Leigh Road
Eastleigh
Hampshire
S050 9DR
Trustees
Ms A Winslanley
Mr B Venney
Mr D Blenkarn
Mr D J Yeandle OBE {resigned 13.11.24)
Ms D Bull
Ms E Talbot (resigned 4.6.241
Ms T Park
Mr B While
Mr P Robertson (appointed 19.2.25)
Mr M Kirby lappoinled 19.2.251
Mr G Richardson (appointed 19.2.251
Indgpendent Exarningr
Lisa Wilson FCA
Rothmans LLP
Chartered Accountants
Chilworth Point
1 Chilworth Road
Southampton
Hampshire
S016 7JQ
Bankers
Barclays
1611212025
Approved by order of the board of trustees on ............................................. and signed on its behalf by-
Signed by..
9EeFA4&L............................................
Page 3

Docusign Envelope ID: E59CB6E4.A3214FAC-A26F.5FE2DF624859
EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
Ms T Park- Trustee
Page 4

Docusign Envelope ID: E59CB6E4.A3214FAC-A26F.5FE2DF624859
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEE)
Independent examinerfs rgport to the truslees of Eastleigh Citizens Advice Bureau (Limited by Guarantgel {'the
Company)
I report to the charity Iruslees on my examination of the accounts of the Company for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity's Iruslees of the Company land also its directcKs for the purposes of company lawl you are responsible for
the preparation of the accounts in accordance wth the requirements of the Companies Act 2006 {'the 2006 Acl'l.
Having satisfied myself that the accounts of the Company are 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 {'the 2011 Act'l. In carrying out my examination I have followed the
Directions given by the Charity Commission under Section 145(51 Ib) of the 2011 Act.
Independent examinerfs statement
Since your charivs gross income exceeded £250,000 your exarniner rnusl be a member of a listed body. I can confirm
that l am qualified lo 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 o)me to my attention in connection with the
examination giwng me cause to believe:
accounting records were not kept in respect of the Company as requirgj by Section 386 of the 2006 Act.. or
the accounts do not accord wth those records,. or
the accounts do nol comply with the accounling requirernenls of Section 396 of the 2006 Act other than any
requirement that the accounts give 8 true and fair view which is not a matler considered as part of an
independent examination- or
the accounts have not been prepared in accordance with the Meth￿jS and principles of the Statement of
Recommended Practice for accounting and reporting by charities {applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
10211.
I have no concerns and have come across no other matters in connection wth the examination to which attention should
be drawn in this report in order to enable a pr(per understanding of the accounts to be reached.
Ji
Lisa Wilson FCA
The Institute of Chartered Accountants in England and Wales
Rothmans LLP
Chartered Accountants
Chilworth Point
1 Chilworth Road
Southampton
Hampshire
S016 7JQ
16 December 2025
Page 5

Docusign Envelope ID: E59CB6E4.A3214FAC-A26F.5FE2DF624859
EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2025
2025
TOL81
funds
2024
Total
funds
Unreslricted
funds
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations
23,388
23,388
10,610
Charitable activities
Provision of advice and inforniation
255,204
144,650
399,854
360,673
Investment income
Other income
7.522
7,750
7.522
7,750
5.063
2,238
Total
293.864
144.650
438,514
378.584
EXPENDITURE ON
Charitable activities
Provision of advice and information
Improving policies and practices
139.336
61.240
138.830
39.882
278,166
101.122
267,371
81.449
Totsl
200,576
178,712
379,288
348,820
NET INCOMEIIEXPENDITURE)
Transfers between funds
93.288
{38.9931
134.062}
38.993
59.226
29,764
15
Net movement in funds
54.295
4.931
59.226
29.764
RECONCILIATION OF FUNDS
Total funds brought forward
240.508
1.000
241.508
211.744
TOTAL FUNDS CARRIED FORWARD
294.803
5,931
300,734
241,508
CONTINUING OPERATIONS
All income and expenditure has arisen from continuing activities.
The notes fomi part of these financial statements
Page 6

Docusign Envelope ID: E59CB6E4.A3214FAC-A26F.5FE2DF624859
EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEE)
BALANCE SHEET
31 MARCH 2025
2025
Total
funds
2024
Total
funds
Unrestricted
funds
Restricted
funds
Noles
FIXED ASSETS
Tangible assets
12
8.819
8.819
14.170
CURRENT ASSETS
Debtors
Cash at bank
13
11.448
283,175
5,931
17.379
283,175
9.475
235,600
294.623
5.931
300.554
245.075
CREDITORS
Amounts falling due wthin one year
14
{8.6391
{8.6391
{17.737}
NET CURRENT ASSETS
285.984
5.931
291,915
227.338
TOTAL ASSETS LESS CURRENT LIABILITIES
294.803
5.931
300.734
241.508
NET ASSETS
294,803
5,931
300,734
241,508
FUNDS
Unrestricted funds
Restricted funds
15
294,803
5.931
240.508
1,000
TOTAL FUNDS
300.734
241.508
The charitable company is entl￿ed to exemption from audit under sects.on 477 of the Companies Acl 2006 for the year
ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended
31 March 2025 in accordance with Section 476 of the Companies Act 2C#)6.
The trustees acknowledge their responsibilities for
lal
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 state of affairs of the charitable company as
at the end of each financial year and of ils surplus or deficit for each financial year in accordance with the
requirements of Sections 394 and 395 and Nthich otherwise comply with the requirements of the Companies Act
2006 relating lo financial statements, so far as applicable to the charitable company.
Ib)
These financial statements have been prepared in aCc(￿danCe with the provisions applicable to charitable companies
subject to the small companies regime.
The financial slatements were approved by the Board of Trustees and aulhorised for issue
..1611212025.
. and were signed on its behalf by:
on
Sh7Aed by..
Ms T Park- Trustee
The notes fomi part of these finanual statements
Page 7

Docusign Envelope ID: E59CB6E4.A3214FAC-A26F.5FE2DF624859
EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
STATUTORY INFORMATION
Eastleigh Citizens Advice Bureau is a ch8riL8tAe Company. limited by guarantee. registered in England and
Wales. The companvs 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 charilable company, which is a public benefit entity under FRS 102, have been
prepared in accordance wlh the Charities SORP IFRS 1021 'Ac£ounting and Reporbng by Charities.. Statement
of Recommended Practise Applicable to charibes preparing their accounts in accordance ￿th the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019),, 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 Ihe financial
statements in compliance wtth the ChariW5 goveming documents and in a￿ordanCe with the following
accounting policies.
The accounts also comply with the Chariws goveming dr)cuments.
These financial statements have been prepared on the going concem basis. as thefe 8re no material
uncertainties about the charity's ability to continue. The trustees, have reached this conclusion based on the
nature of the granl funding, contracts for which have been agreed for the foreseeable future.
Easueigh Citizens Advice Bureau meets the definition of a public benefft entity uTrJer FRS 102.
The functional currency of the charity is £ Stet1ing and the accounting wlicies have been applied consistenuy in
each reporting period.
In accordance with Section 14 of the Charities SORP IFR51021. the Chatity has taken exemption from the
requirement lo prepare a statement of cash flows.
Incoming resources
Al incoming resources are recognised in the Statement of Financial Activities when the charity is entitled to the
income and the amount can be quantrfied reasonable acojracy.
Voluntary income by way of donations and grants that F￿0VIde core funding or are of a general nature are
recognised in the Statement of Financial Actiwties when receivable. Grant income that is related lo perfomiance
and specific deliverables is recognised once the charity eams the right to consideration by its perfomiance.
Such income is only deferred when:_
1. The donor specifies that the grant or donation must only be used in future accounting pericMJs-, or
2. The donor has imposed conditions that musl be met before the charity has unconditional enlillement.
Other income in respect to sul>lease expenses recharged is recognised as as the letting service is provided.
Investment income cornprbsing deposit account interest is recogni5ed on a receivable basi5.
Resources gxpended
Expènditure
Expenditure is accounted for on an accruals basis as a liability is incurred. this being when Ihere is a legal or
constructive obligation to that expenditure. when the amount can reliably be measured and settlement is
probable. Expenditure includes any VAT charged which cannot be recovered and is reported as part of the
expenditure to which it relates.
The resources expended comprised those costs incurred by the charity in the delivery of it's acts'vities and
services for the community. 11 includes both costs that can be directly allocated to the charity's activities and
those indirect costs necessary to support them.
Charitable Activitbes
Expenditure on charitsble aclivtties indudes costs of providing community services to further the purposes of the
charity and their associaled SUPFKTrrt costs.
Advi¢e costs
Page 8
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Docusign Envelope ID: E59CB6E4.A3214FAC-A26F.5FE2DF624859
EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES- continued
Resources expended
These costs relates directly to the charitys principal activities and are recognised as charitable expenditure.
Costs include Accountancy costs and Finance charges.
Support costs
Support Costs comprise those costs which are incurred directly in supw)rt of expenditure on the objects of the
charity and include govemance costs. finance and office costs. Govemance costs are those costs incurred in
connection with the Complian￿ with constitutional and statutory requirements of the charity.
Allocation and Apportionment of Costs
I costs are allocated be￿een the expenditure calegories of the Stalement of Financial Actiwties on a basis
designed lo reflect the use of the resour￿. Costs relating to a particular activity are allocated directly.
Support costs are those functions that assist the WOTk of the charity but do not directly undertake charitable
activities. Support costs include back offi￿ costs, finance, personnel. payroll and costs which support the
Charities programmes and activities. Support costs are allocated to each of the activities on one of the following
bases.. either floor space or staff lime or slaff headcount. depending on the nature of the support costs.
Grants offered subject lo conditions which have not been met at the year end date are noted as a commitment
but not accrued as expenditure.
Tangible fixed assets
Depreciation is Pfovided al the followng annual rates in order to write off each asset over its estimated useful
Plant and machinery
Fixtures and fittings
Computer equipment
25% on cost
25Yo (YI Cost
25PA on cost
Tangible fixed assets are staled al histoncal cost less accumulaled depreualion and any accumulated
impaimenl losses. Historical cost included expenditure that is directly attributable lo bringing the asset lo the
location and condition necessary for it to be capable of operating in the manner intended by the charity-
The assets. residual values, usefvl lives and depreciation methods are reviewed and if there is concem an
impairment review is required over the carying value of an asset and is assessed by reference to the value in
use or net realisable value of the assel when appropriate.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Financial Act 2010 and
therefore it meets the definition of a charitable company for UK corporation lax purposes. Accordingly, the
charity is potentially exempt from tsxalion in respect of income or capital gains received within categories
covered by Chapter 3 Part 11 of the CorFM)ration 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
Unrestricted funds can be used in a¢¢ord8nce with the charitable objectives at the discretion of the trustees.
Reslricled funds can only be used for particular reslricled purposes wthin the objects of the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes. The costs of
raisin9 and administering restricted fijnds aro charged against each specific Toslrictod fund.
Penslon costs and other post-retirement benefits
The charity operates a defined conlribulion ￿nSIOn scheme which is a pension plan under which fixed
contributions are paid into a pension fvnd and the charity has no legal or conslruclive obligation lo pay further
contributions even if the fund does not hold sufficient assels 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 Statement of Financial Acti)rities when they
are due. If contribution paymenls exceed the contribution due for seThice, the excess is recognised as a
prepayment
Operating lease commitments
The charity classifies the leasing of the offiiE premise5 as an operating lease. Rental charges are recognised in
the SOFA on a straight line basis over the term of the lease.
Page 9
continued...

Docusign Envelope ID: E59CB6E4.A3214FAC-A26F.5FE2DF624859
EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES- continued
Operating lease commitments
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-lerm deposits induded in the balance sheet comprise cash in hand and short-term deposits, with
a maturity of 3 months or less.
DEBTORS
Prepayments are measured at the amount prepaid net of any trade discounts due. Other deblors a￿ recognised
when a legal or constructive (*)ligation 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 to settle the obligation can be ￿liablY measured or
estimated.
DONATIONS
2025
2024
Donations
23,388
10,610
INVESTMENT INCOME
2025
2024
Deposit account interest
7.522
5,063
INCOME FROM CHARITABLE ACTIVITIES
Unrestricted
funds
Restricted
funds
Total 2025
Total 2024
Donations
Gfanls received
23,338
255.204
23,338
399.854
10.610
360,673
144.650
278,542
144,650
423,192
371,283
Grants analysis
Unresliicted
Restricted
Total
EBB Core Funding
Money Advi￿ Service
Groundwork UK
National Lollery
Home and Well
CitAH- HSF
Citizens Advice
Other
198.591
198,591
55,860
42,663
62,318
18,564
7,908
11,500
2,450
55,860
42.663
62.318
18.564
7.908
11.5QKJ
2.450
Tolal
255.204
144.650
399.854
Page 10
continued...

Docusign Envelope ID: E59CB6E4.A3214FAC-A26F.5FE2DF624859
EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
CHARITABLE ACTIVITIES COSTS
Grant
funding of
activib'es
Support
costs (see
note 7)
Direct
Costs
Totsls
Provision of adwcE and infom)ation
Improving policies and practices
265.550
95.577
3.892
8,724
5,545
278,166
101,122
361.127
3.892
14.269
379,288
SUPPORT COSTS
Govemance
costs
Management
Finance
Totals
Provision of advice and information
Improving policies and practices
6,254
2,166
107
2,363
3,379
8,724
5,545
8.420
107
5.742
14,269
Support costs, included in the above, are a5 follows..
2025
2024
Provision
of advice
and
infomatK)n
Improving
policies
and
practices
Totsl
activities
Total
activities
Advertising
Depreciation of tangible and heritage assets
Bank charges
Subscriptions
Accountancy
Legal fees
2.166
2.166
6.254
107
697
2,363
2,682
1,076
5,503
116
2,913
2,598
111
6,254
107
697
2.363
2,682
8,724
14.269
12,317
NET INCOMEI{EXPENDITUREI
Net incomel{expenditurel is stated after ChargIn￿(creditingl.
2025
2024
Depreciation - owned assets
Independent Examine¢slAccountancy fees
6,253
2.363
5,503
2,598
TRUSTEES. REMUNERATION AND BENEFITS
There were no Iruslees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended
31 March 2024.
Trustegs. expenses
There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended
31 March 2024.
Page 11
continued...

Docusign Envelope ID: E59CB6E4.A3214FAC-A26F.5FE2DF624859
EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
10.
STAFF COSTS
2025
2024
Wages and salaries
Social security costs
Other pension costs
202,502
10,528
12,561
193,920
7,265
11,559
225,591
212,744
The lolal employee benefits of key management personnel of the charity were £47.086 (2024 £42.016).
The average monthly number of employees duri￿ the year vras as fi￿loW9.
2025
2024
Advisory staff - fijll time
Advisory staff - part time
Adminislralive staff - full lime
Adminislratsve staff - part time
No employees received 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
10.610
10.610
Charitable activities
Provision of advice and infonnation
291,752
68.921
360,673
Investment income
Other income
5.064
2.238
5,063
2.238
Total
309.664
68,920
378,584
EXPENDITURE ON
Charltable actlvitles
Provision of advice and infomiation
Improving policies and practices
185,403
65,159
81,968
16,290
267.371
81,449
Total
250.562
98.258
348.820
NET INCOMEI{EXPENDITURE}
Transfers between funds
59.102
130,338)
129.338)
30,338
29.764
Net rnovement in funds
28,764
1.000
29,764
RECONCILIATION OF FUNDS
Total funds brought forward
211,744
211.744
TOTAL FUNDS CARRIED FORWARD
240,508
1.000
241.508
Page 12
continued...

Docusign Envelope ID: E59CB6E4.A3214FAC-A26F.5FE2DF624859
EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
12.
TANGIBLE FIXED ASSETS
Fixtures
and
fftlings
Plant and
machinery
Computer
equipment
Totals
COST
Al 1 April 2024
Additions
Disposals
7.098
7,400
24,552
39,050
902
{4011
11001
(301 }
Al 31 March 2025
7.gjo
7.400
24.251
39.551
DEPRECIATION
Al 1 April 2024
Charge for year
Eliminated on disposal
5.809
855
11(K))
7.400
11.671
5.398
{301)
24,880
6,253
{401)
Al 31 March 2025
6.564
7.400
16.768
30,732
NET BOOK VALUE
Al 31 March 2025
1,336
7,483
8,819
At 31 M2reh 2024
1,289
12,881
14.170
13.
DE8TORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Debtors
Prepayments
5,931
11.448
1,000
8,475
17,379
9,475
14.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
NEST Pension
Social security and other taxes
Other creditors
Accrued expenses
1,639
2,778
3,084
10,236
286
8,353
8,639
17,737
15.
MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
At
31.3.25
At 1.4.24
Unrestricted funds
CORE fund
240.508
93.288
(38.993}
294.803
Restricted funds
Money Advice Serwce
Hampshire County Council Local Solutions
Grant
CitAH- HSF
(38.993)
38.993
1.000
(1,CN)O)
5.931
5.931
(34.062)
38.993
5,931
TOTAL FUNDS
241.508
59.226
300,734
Page 13
continued...

Docusign Envelope ID: E59CB6E4.A3214FAC-A26F.5FE2DF624859
EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
15.
MOVEMENT IN FUNDS - continued
Net movement in funds. induded in the above are as follows..
Incoming
res(yJrces
Resources
expended
Movement
in funds
Unrestrlcted funds
CORE fund
293.864
(200.576}
93,288
Restricted funds
Money Admce Serwce
Hampshire County Council Local Solutions
Grant
CitAH- HSF
National Lottery Reaching Communities
Fund
Home & Well Fund
55.860
(94.853}
(38.9931
[1.￿0}
(1.977}
{1,0001
5,931
62.317
18.565
(62.317)
(18,565)
144.650
(178.712)
(34,0621
TOTAL FUNDS
438.514
(379.288)
59.226
Comparatlves for movement In funds
Net
movement
in funds
Transfers
between
funds
At
31.3.24
At 1.4.23
Unrestricted funds
CORE fund
211.744
59.102
(30.338}
240,508
Restricted funds
Money Admce Serwce
Hampshire County Council Local Solutions
Grant
(31.436)
31.436
2,098
(1.098)
1,000
(29.3381
30.338
1,000
TOTAL FUNDS
211.744
29.764
241,508
Comparative net movement in funds, included in the above are as followE-
Incoming
resources
Resources
expended
Movement
in funds
Unrestrlcted funds
CORE fund
309.664
(250.562}
59.102
Restricted funds
Money Advice Setvice
Harnpshire County Council Local Solutions
Grant
55.920
(87.356)
(31.4361
13.0(M)
(10.902)
2.098
68.920
(98.258)
{29,3381
TOTAL FUNDS
378.584
(348.8201
29,764
Page 14
continued...

Docusign Envelope ID: E59CB6E4.A3214FAC-A26F.5FE2DF624859
EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
15.
MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined postlion is as follows:
Net
movement
in funds
Transfers
between
funds
At
31.3.25
Al 1.4.23
Unrestricted funds
CORE fund
211,744
152,3
(69,331)
294,803
Restricted funds
Money Advi￿ Service
Hampshire County Council Local Solutions
Grant
CitAH- HSF
(70,429)
70,429
1.098
5.931
(1.098)
5,931
(63,4CM))
69,331
5,931
TOTAL FUNDS
211.744
88.990
300,734
A current year 12 months and prior year 12 months comtmned net movement in funds. included in the above are
as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
CORE fund
603.528
(451.138}
152,390
Restricted funds
Money Advice Serwce
Hampshire County Council Local Solutions
Grant
CitAH- HSF
National Lottery Reaching Communities
Fund
Home & Well Fund
111.780
(182.209)
(70,4291
13.OQNJ
7.908
(11.902)
(1.977}
1,098
5.931
62.317
18.565
(62.317)
(18,565}
213.570
(276,970)
{63,4001
TOTAL FUNDS
817.098
(728.108)
88,990
Restricted funds
The Money Advice Service Debt Advice Project (fonnerfy Face-Io-Face Debt Advice Project) fund is restricted to
providing debl adwce services.
The HCC Local Solutions fund is a restricted lo support our working wth infoThal carers across the Borough of
Eastleigh.
The Household Support fund is restricted towards work to aydress digilal exclusion Cilszens Advice Hampshire
IciTAHI-
The National Lottery Reaching Communities Fund is restricted lo support the volunteer infrastructure and
development project.
The Home & Well fund, also through CTI AH, is a wraparound service that helps vulnerable people primarily in
hospitals and primary care with energy povety needs and advice or signing posting for relaled social needs.
Page 15
continued...

Docusign Envelope ID: E59CB6E4.A3214FAC-A26F.5FE2DF624859
EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
16.
EMPLOYEE BENEFIT OBLIGATIONS
The ￿MpanY operates 8 defined contritmjtion pension scheme. NEST Pension Scheme. At the balance sheet
date, unpaid contrÉbulions of £0 (2024.. £1,639) were due to the fvnd. They are reported in creditors.
17.
RELATED PARTY DISCLOSURES
There were no related party transactions for the year end 31 March 2025.12024: Nill.
18.
CAPITAL COMMITMENTS
Al 31 March 2025, the company had no capital commitments contracted for but not provided for in these
financial statements. {2024'. Nil)
Page 16

Docusign Envelope ID: E59CB6E4.A3214FAC-A26F.5FE2DF624859
EASTLEIGH CITIZENS ADVICE BUREAU
(LIMITED BY GUARANTEE)
D￿AlLED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
INCOME AND ENDOWMENTS
Donations
Donations
23.388
10.610
Investment income
Deposit account interest
7.522
5.063
Charitable activitiws
Grants received
399.854
360,673
Other income
Sub-lease expenses recharge
7,750
2,238
Total incoming resources
438.514
378,584
EXPENDITURE
Charitable activities
Wages
Social security
Pensions
Staff travel expenses
Volunteer travel expenses
Equipment maintenance
Office & computer costs
Citizens Advice fees
202.502
10.528
12,561
195
5,056
4.928
14.154
5,016
193,920
7.265
11,559
971
3,935
7,784
13.859
3,402
F 11
Recruitment, training & advertising
Sundries
Rates
Rent payable
Light and heat
Repairs to propety
Cleaning
Premises security
Insurance
Grants lo institutions
8.158
295
4,046
21,994
8.338
53.594
4.139
2.946
2.677
3.892
1,722
607
3,591
20,126
6,414
36,910
3.824
7.105
2,524
10,985
365,019
336,503
Support costs
Management
Advertising
Depreciation of tangible and heritage assets
2.166
6.254
1.076
5,503
8,420
6,579
Finance
Bank Gharges
107
116
Governance costs
Subscriptions
Accountancy
Legal fees
697
2.363
2,682
2,913
2.598
111
5.742
5.622
Total resources e￿nded
379.288
348,820
Net in¢ome
59.226
29,764
This page does not fom part of the statutory financial statements
Page 17