citizens advice in West Sussex North South East Citizens Advice in West Sussex (North. South. East) A company limited by guarantee. Trustees Report and Financial Statements For the Year Ended 31st March 2024 Company No. 05551406 Registered Charity No. 1116660 Citizens Advice in West Sussex (North, South, East) Contents of the Trustee Report and Financial Statements For the year ended 31 March 2024 Contents: Reference and Administrative Details for the Year Ended 31 March 2024 Chairfs Report and CEO Report Report of the Trustees Report of the Independent Auditors Statement of Financial Artivities Balance Sheet Cash flow Statement Notes to the Financial Statements Page 34 5-13 14-16 17 18 20-28 WeLSt Su5Se 4A 'HEAe Tcth FIN) us citizens advice Reference and Administrative Details for the Year Ended 31 March 2024 The trustees, who are also direttors of the charity for the purposes of the Companies Att 2006, present their report with 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: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 2019). Trustee5 lan Bretman Dr Irene Campbell Nick Clay Sarah Trowbridge Tony Book Les Bucket Hannah Freeman Amir Paz-Fuchs Mike Jones Atex Ross Nick Ratsey Chair Past Chair (resigned 5th March 2024) Wice Chair and Treasurer Vice Chair Trustee Trustee Trustee (resigned yhJuty2024) (resigned 22ndApril 2024) Trustee Trustee Trustee Trustee (resigned 27st April 2023) Chief Executive Officer Emma Cross Senior Statutory Auditor Darren Harding ACA FCCA DChA Richard Place Dobson Services Limited 1-7 Station Road cra￿eY RH10 1HT Registered Office Citizens Advice in Wesc Sussex Lower Tanbridge Way Horsham RH12 1PJ The company also operates from offices in East Grinstead. Haywards Heath. Crawley. Horsham. Worthing and Shoreham-by-sea. Bankers CAF Bank Kings Hill Avenue. Kings Hill West Mallins Kent ME19 4JQ Registered company number 05551406 Registered charity number 1116660 Chairs Report l am pleased to introduce the annual report of Citizens Advice in West Sussex (North, South, East) for the year to March 2024. This pastyear has seen the impact of inflation on households, official figures from the Department of Work and Pensions in March 2024, showed that the sharp rise in energy prices following the war in Ukraine and knock-on effects on inflation in almost every area of household expenditure, caused the sharpest increase in UK absolute poverty in 30 years with 18% of households being categorised in this way - thays around 12 million nationally. Th3Ys An 313rming but rather abstract statistic. In our charity we see the impact on ordinary people on a weekly basis. It means many more people struggling to heat their homes, relying on food banks, or managing pressures in the system. Accessing help can be complex and time consumin& and often a real barrier for people struggling with poor health or disability, or other disadvantages. That is why it is so important that residents in West Su55ex can access the free, confidential and imparti'al advice offered by Citizens Advice. Every day, our staff and volunteers help people secure the welfare benefits, housing and other vital services that they are entitled to But we also see a Pitture shows the strength of our communities. The many volunteers who support our staff team and the hundred5 of voluntary organisation5 and community groups with whoiTi vve work in partnership, demonstrate how much people care for one another and value the ties that bind us together. In January, I wrote to one of our volunteers to thank her for 17 years, seNice. Mobility problems meant that she volunteered from home and was able to help many residents who were housebound. There are many stories like hers that often go untold, but they are one of the reasons we are able to deliver the services that our residents need. Il Of course, we couldn't do this without the effort and commitrnent of our staff under the leadership of our CEO, Emma Cross, and the organisations that fund our work, partrcularly West Sussex County Council and the Distritt and Borough Councils forAdur, Crawley, Horsham, Mid-sussex and Worthing. I would like to thank all our colleagues. including my fellow trustees. for their work and our funders for their continued supporL lan Bretman- Chair ort The past year we have delivered record levels of advice and support for local residents, evident of the rising issues facing our communities in a post covid and cost of living environment. Our advice teams of project staff, generalist advice supervisors and the incredible commitment of our volunteers continues to demonstrate the power of advice and of communities coming together. None of which can be achieved without our funders and partners who demonstrate their trust in us as our clients rate 90% would recommend us to others and over £11 million of additional income for residents. We have continued to grow our services but ensuring we are prioritising services which will bring impact and meet the needs of our residents, with a focus on people experiencing widening dispariiies and Inequaliiies. Our community engagement and growth of specialist projects such the Homelessness Prevention Projects. Macmill2n Renefits Advisors. Foodbank advisors and Suicide Prevention project in Langley Green hospital all demonstrate the positive impact of partnering with our NHS and Local Authority colleagues. Often Co-locating and finding ways to create seamless and holistic ways of working which maximise the difference we make. As we look to the next year. diversifying our fvnding and continuing to secure income to address the advice gaps in our area will be a priority. An increasingly challenging environment but one our teams will rise to, with further priorities including continued investment in ourgreatestassets- our people. Using our insights and evidence to improve systems, services and policies at both local and national level will be ever more important. And Finally, investing in digital solutions to support us with these challenges and use the opportunities to find efficiencies and increase impact for our residents. Emma Cross - CEO .Ile ort of the Trustees for the year ended 31 March 2024 About Citizens Advice in West Sussex (North. South. East) Who arewe? We are an independent registered Charity and not for profit Company, limited by guarantee and member of the national Citizen's Advice neiWork. Ourvision: To be a leading provider of information and social change where our communities thrive and inequalities are reduced by helping people tske control of their lives through accessible, responsive advice anlj iiiipruvin¥ our community through expert social policy. Our Mission We will provide high quality information and advice for our community by our community, so people know their rights and responsibilities, and we influence system change through sharing our insight and giving our community a voice. What do wedo? Anyone can have a problem, and problems have the capacity to affect other aspects of people's lives and wellbeing. Citizens Advice in West Sussex (North, SoLrth, East) (CAWS) continues to positively affect our resident livelihoods by exploring solutions to the problein5 they face, from housing 10 debL employmen¢ benefits and more. Life is complicated Through our dedicated team of 73 paid staff and 249 volunteers. we ensure that essential information and advice are available in times of need to prevent issues from escalating and to help individuals recover from crises. Our telephone and digital services are accessible to all West Sussex residents, while our face-to-face services across the county, including in Crawley, Horsham, Haywards Heath, East Grinstead, Worthin& and Shoreham-by-sea, provide personalised support when and how it is needed. Stsmedmos people encourtEer thallenges •nd prowems th4r rhtyddnt kno•ittCvrf ro deal with. on¢J Ehty ntEd TO owerrtyne thern. Educatlort Advice & C•mpal£ns W• wwi•p*opI• wlth the Sklllsthev solve 1n41wdu￿¢ woblotha.•4dresynith• r•ls•awArene5 ch4nwwpol4tyarbd PrKti¢e. Solvln8 problems. changing live5- makfng soclety falrer We also offer outreach services at various locations to ensure our face-to-face support is accessible to those who often face barriers to telephone and digital-based channels. In partnership with Arun and Chichester Citizens Advice, our countywide service includes centre's in Bognor Regis and Chichester. extending our reach to residents in the West .Beyond our Community Advice Service, we deliver numerous significant services and projects funded by partners such as Macmillan Cancer Support. the Trussell Tru the Department for Work and Pensions (DWP), and the National Lottery. These projects provide specialised advice, targeting individuals at increased risk of poverty, health deterioration, and other vulnerabilities. Additionally, we collaborate with National Citizens Advice on research projects to influence social policy changes that will improve lives. Our charity's role is more critical than ever. The need for our services to support the residents of West Sussex is ongoing and significant. As you read this repo¢ we hope you will appreciate the valuable services we have provided over the year leading up to March 2024. Thank you so much foryour support. All your support and getting his benefits has enabled [us] to relax and breathe, giving him time to focus on his quality of life without this extra worry. That means the world to me. A Client What have we achieved during the last year? 40.080 people came to us for help with 109.790 problems. 40.080 ptopT* nel?ed wirh 109.790 problem5 We have seen 1996 more people coming to us with 5% more issues, whilst a lower increase compared to last year. it shows demand is continuing to increase as result of ongoing cost of living and post-covid recovery in our systems. 22.376 Ernail< sent to clients 249 volunteers 1% 122.128 4ve¥siie oase vsits 28.038 i eiepAone calls ansW￿re￿ tftttft 9 out of10 Iienfs wotsld recornrnend us 10% Our Money Advice and Pension Service (MAPS). funded via the Department for Work and Pensions and commissioned through the National network, unfortunately reduced in size during 2023124 but we continue to deliver with this specialised debt casework to the most vulnerable residents using face to face and blended channels to access help. As part of the national network of Citizens Advice, we are pleased to have hosted 3 Help to Claim advisors which has the added benefit of maintaining expert knowledge and skills within the local service. Our headline ststistics for 2323124 only demonstrate part of the story of our reach and impatt. Behind every number is a person in need who we helped to improve their lives and reduce short and long-term inequalities. James, Story. Not real name James" and his sister Meg, contacted us aftercoming to the diff icult decision thatjames needed to stop work due to his ill heaLth. His sisterwas concerned thatjames was struggling and stressed over hisfinances as well as worryingabouthis health. Jameswas living alone in a mobiLe homeand close to pension age with prostate cancer which had spread, causing pain and difficultywalking and moving around. Our adwser worked with them by identifying a range of benefits he was entitled to due to his National Insurancecontributions, poorhealth and low income. We applied fora £500 Macmillan grantwhich for new clothes as he had lostweight, gas and electricity grants from the Household Support which has"proved a massive helpto him" so he didn'tworry about payingforhis heating. Wewas awarded over £300 perweek in financial supportwhich meant he could focus on his treatment. He was also put in touch with expert debt adviceto support him with managing his creditors. Meg em8iLed our adviserto let us know that our support has alLowed James to relax and breathe and she is nowtakingjames outto-enjoysomeof thethings in life he never had time. Oursupport has enabLed James to have qualityof life and independence, notworying about affording the essentiaLs. Advice Trends in 2023/24 Over the past year, demand for our advice has increased. We have responded with a range of offers including proattive information and awareness raising to over 50.000 people. Information. advice and crisis support such as food and fuel vouchers, Charity and Household Support Fund Grants, advice and casework to 40,000 residents. We are starting to see more clients returning for help with new or unresolved issues such as delays in benefit claims and complex primary problems. Our work has wider public benefit, preventing problems from escalating and causing long-term detriment such as homelessness. or unmanaged debt. Our interventions deliver value by reducing expensive crisis support and empowering people to take control of their lives. Much of our work attempts to tackle the root causes of these issues by reducing socio-economic inequalities and tsckling the social determinants of health. For example, welfare benefits still remains the largest proportion of our work, representing 41% of enquiries after an uptick of 26% from the previous year. Just under a quarter (22%) of all benefit enquiries relate to Personal Independent Payments (pip), so people can afford the extra costs related to their health condition such a5 transport and access to carer5. This isjust one example of how we help improve people's quality of life, independence, health and financial wellbeing. Moreover, these advice patterns highlight a demand for further support with financial sustainability and resilience. Over 1 in 10 {11 %) of enquiries are a debt related issue, most notably fuel debts at 17% and Council Tax Arrears 12%. An estimate of the financial benefits our advice shows: For every £1 invested in our service in 2023124 we generated £50.52 £10.436.074 in direct savings to local and national government through a reduction in health service demand, homelessness support and out of work benefits. £96.030.050 Public Value of advice on clients wellbeing. We couldn't do this without the help of 2 very important groups of supporters- our volunteers and our funders. Our Funders We are grateful to our projett and programme funders, whose contributions allow us to achieve more than would be possible with our core funding alone. During 2023/24 our specialist projects included: The Money and Pensions Service (MAPS)- a specialist debt advice service with blended channels including in person Macmillan Welfare Rights Advice- a specialist benefits advice and Ldsework service with co- location at some hospitals Help through Hardship Helpline - funded by the Trussell Trust to give income maximisation and budgeting help with food vouchers Trussell Trust Foodbank - in person advisors at Foodbanks to maximise income and manage debts Help to Claim Universal Credit - advice and help to make applications for benefit Crawley Connects - lottery funded advice and casework for migrant residents in Crawley Local Authority Homelessness Prevention - working with Housing teams Energy Advice - 1-1 and group sessions to make energy savings and access grants Community Engagement- connecting residents to information, services and give a voice to shape support NHS Disparities research and policy change Pro Bono law students - University of Sussex programme for law student placements in the service Our Volunteers We rely on our team of over 249 active volunteers who support our 73 employed staff. Our volunteers find it rewarding to be involved in our work, not least from seeing the impact they have on the lives of our clients. In 2023n4 158 new volunteers recruited during the year and 19 went onto paid work. 41 volunteers have been with us for 5 years or more. 1654 hours of training provided. On average, our volunteers give 6 hours per week to supporting their community- that is 1,494 hours per week. All volunteers take part in extensive initial and ongoing training to acquire the additional skills and knowledge in order to provide advice to our clients. If you are interested in finding out more about volunteering for us. or if you are a funder who would like to explore funding opportunities. please contact communications westsussexcab.org.uk Equity, Diversity and Inclusion Reducing inequalities is at the core of our mission and identity. This past year, we continued to implement our social justice initiatives focused on equity, diversity, and inclusion (EDI) across our service delivery. people 2nd policy influence. Key achievements for 2023124 include: Expanding community engagement through fvnded projects that explore local residents, experiences, contributing to NHS disparity boards and local strategic priorities; Targeting services for residents at higher risk of inequalities with additional outreach programs. nijmpracy trainin& and advice projects for people with long-term health conditions and disabilities including the Langley Green Hospital suicide prevention debt proje Enhancing access and advice capacity through a multi-channel approach, including face-to- face, telephone, and digital services, ensuring more people can reach us through their preferred methods; Increasing efforts to attract volunteer and staff applications from diverse communities; Condutting focus groups and gathering user feedback to Shape our bids, service delivery and wider system change. In the coming year, we will continue our efforts to reflert our community's diversity among our staff and volunteers. We will further increase access through our advice channels, specifically targeting underrepresented groups in our services, while developing and sharing evidence on the impatt of inequalities with stakeholders. Our financial position during 2023124 Income £ 2.640,465 (£ 2,344,762 prior year) Expenditure £ 2,507,741 {£ 2,274.250 prioryear) Total Funds £ 1,317,602 (£ 1,184,878 prior year) 2023124 was a successful year with a surplus of £132,724 generated due to exceeding fundraising expertations, alongside efficiency savings. Income included an expansion in the Macmillan project and additional funding via our partnership with Arun and Chichester Citizens Advice. We are entering mid-way in the West Sussex County Wide Generalist Advice contratt which will end in 2028 which gives sustainable funding and service delivery to develop "bolt-on" projects and undraising. The increased funding. agreed in the previous year, from the Trussell Trust Help Through Hardship and securing a Help to Claim (Universal Credit) contrart has enabled us to support clients as the Cost-of-Living pressures impatted. We continue to strive to ensure people facing the greatest inequalities receive high quality information. We will continue to build for new and increased demand for our services. We continue to focus on our strategic goal of growing and diversifying our funding sources to support those who need our help. We are extremely grateful to our staff who went above and beyond to ensure we are always offering the same high standard of advice. Financial position at the end of the year Our reserves, defined as general funds less the net book value of fixed assets and designated reservcu, at the end of the year were £86J,917 (March 2023- £777.744). Designated funds have been set aside to retain our agility and develop out infrastructure to realise further efficiencies and support our People. As we move into the new financial year, we face the challenge of increasing costs whilst a number of our income contracts have no provision for inflatiuiidry increases, howeverwe will use our reserves to support infrastructure development spend efficiencies and fundraising to meet the client need and deliver full cost recovery. Structure, Governance and Management The Charity is controlled by its governing documenL a deed of trust and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. It is governed by a Memorandum and Articles of Association dated 13th September 2018. It succeeds an unincorporated charity with similar objects and assets set up by a Trust Deed in 1966. In the event of the Charity being wound up, the liability of the guarantee is limited to £1 per member of the company. The trustees that served during the year are identified on page 2 of this report. Appointment of Trustees is governed by the Articles of Association. The Board of Trustees is authorised to appoint new Trustees to fill vacancies arising through the resignation or death of an existing Trustee. Trustee indurtion and training is provided through our HR support and training team delivered by Citizens Advice in West Sussex locally and Citizens Advice nationally. The Trustees confirm they have had regard to the Charity Commission's guidance on public benefit. Or anisational structure Day to day decision making is delegated to the Chief Executive Officer and the Senior Leadership Team with the Board of Trustees meeting at least 4 times per year to provide oversighL Board sub-committees meet to deal with specialist areas such as Governance, Finance and Facilities and People with each sub-committee including the Chief Executive, one or more members of the Board and one or more members of the Senior Leadership Team as appropriate. The Trustee Board regularly reviews the risk register. Risks are identified and evaluated in the following ways: io Regular review and update by the Executive Team Regular review by the Compliance and Governance Trustee subcommittee Annual review by the Trustee Board Periodic reviews are conducted in order to assess the likelihood and impart of risks, what strategies have been applied and the efficacy of those strategies in mitigating the risk The Executive Team is responsible for monitoring external developments that may impart on the organisation The Finance Team provides comprehensive budgeting systems and financial reporting, which indicate financial performance against the budget and forecas¢ which are reviewed and agreed by the Trustee Board. The major risks have been reviewed and systems and/or procedures have been developed to manage those risks. The key risk is the funding environment and the potential impact of reductions on the level and quality of the service we deliver to our clients against rising demand for complex advice and more vulnerable residents. Reserves olic So that the Charity is effective, the Charity needs adequate reseNes to address: The risk of an unforeseen emergency or other unexpected need for funds (e.g.. an unexpected large repair bill or finding'seed-funding for an urgent project) Covering unforeseen day-to-day operational costs {e.g., employing temporary staff to cover a long-term sick absence) A source of income (e.g., a contra¢ not being renewed. Funds might be needed to give the Trustees time to take action if income falls below expectations) Planned commitments. or designations, that cannot be met by future income alone (e.g., plans for a major assei purchase or 10 a significant project that requires the Charity to provide 'match funding) The need to fund short-term deficits in a cash budget (e.g., money may need to be spent before funding is received) Further to these, restricted funds may also be held. The current restricted funds are detailed in note 13 of the accounts. The key financial risk forthe Charity is loss of, or reduction in, contracts with the Local Authorities and National Citizens Advice commissioned contracts. The Trustees review the reserve policy at least annually and during the year it was agreed that the Charity will normally maintsin reserves of beLweeii three- and six-rnonth> worth of annual expenditure to cover this and other financial risks faced by the Charity. The general reseNe of £865,917 represents4.5 months of budgeted expenditure for 2024125, whith is within the reserves policy of between 4-6 months set by Trustees. The general reserves are invested prudently in a diversified portfolio of cash deposits and fixed term bonds of up to 1 year. with the precise maturity profile being informed by the quantitative assessment of the impact of financial risks materialisi ng. In addition to the general reserves, the Trustees have also designated some funds for specific infrastructure development. li The amount held in reserves is monitored during the course of the year as part of our financial control procedures. Arrangements for setting pay and remuneration of the key management personnel. The pay of key management personnel is reviewed annually. The process is overseen and approved by the People Sub-committee and ratified by the Trustee Board. The review takes into account inflation and salaries are benchmarked against other charities of similar size and complexity. Investment policy and performance Under powers granted in our Articles of Association, the Trustees are allowed to invest monies not immediately required for its purposes, in or upon such investments. securities or property as may be thought fit. In exercising this duty. the Trustees ensure that All surplus funds are held in an interest-bearing accounL When considering where to place our accounts the Trustees consider the security, ethical stance of our counterparties and the best interest rates attainable," Funds are invested in short-term easily accessible accounts to ensure cash flow liquidity: The investment strategy is regularly reviewed against the current financial climate and our contractual obligations. Fundraising The majority of our funding is from grants for our community advice service and to deliver specific projects within local communities. Stsff and supporters undertake various small fundraising activities such as the Legal Walk. We did not employ anyone whose primary role was to raise funds during the year to March 2024 nor did we engage any external agents to raise funds. Staff pension funds For staff within the organisation, we offer standardised pension funding arrangements into a defined contribution scheme with a 3% employer contribution in line with Government requirements. Responsibility towards the environment The Charitable Company aims to minimise its impart on the environmenL It encourages elertronic communication where possible and strives to promote a more sustainable working environment. Statement of Trustee Responsibilities The Trustees, (who are also the directors of Citizens Advice in West Sussex (North, South. East) for the purposes of company law), are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Stsndard 102 Yhe Financial Reporting Stsndard applicable in the UK and Republic of Ireland" Company law requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources. including the income and expenditure, of the charitable company for that period. In preparing those financial ststements, the Trustees are required to: Select suitable accounting policies and then apply them consistently," Observe the methods and principles in the Charity SORP: Make judgements and estimates that are reasonable and prudent; Prepare the financial statements on the going concern basis, unless it is inappropriate to presume that the charitable company will continue in business; State whether applicable UK accounting stsndards have been followed, subjett to any material departures disclosed and explained in the financial statements. The Trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time, the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detettion of fraud and other irregularities. In so far as the Trustees are aware: There is no relevant audit information of which the charitable company's auditors are unaware; The Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information; This report has been prepared in accordance with the prevailing laws and regulation and in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. Report approved by order of the Board of Trustees 1V September 2024 and signed on its behalf by: Name: lan Bretman (Chair) Signature: Date." 12 September 2024 INDEPEIWENT AUDTTOR'S REPORT TO THE TRDSTEES OF CITIZENS ADVICE IN WEST SUSSEX (NORTH, SOUTH, EAST) Opinion W¢ have audited the fjnancial stst¢mcnts of Citizens Advice in West Sussex INorth, South, East) (the 'charitable company,) for the year ended 31 March 2024 which comprise the statement of fmancial activitie￿ the balance she¢¢ the statementof casb flowsandnotes to the financialstatements,includingsignificantaccountingpolicies. The financjal reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounln]g Standards, including Financial Reporting Standard 102 The FxnoncialReportingStandardapplicable in tke UK and Reptsblic oflreland (United Ku]udom Generally Accepted Accounting Practic¢). In our opinion. the fAnancial staternents-. give a true and fair view of the state of the charitsblc cornpany's affairs as at 31 March 202 4 and of its incoming resources and application of resources, for the year then ended have b¢¢n propcrlyprcparcd in accordance with United KingdOMGen￿J[1YAcCeptedAc¢J)ulltingPract1ce. and have been PTepar¢d in ac¢ordan¢e with th¢ rcquirements of tbe Companies Act 2006 Basis for OPiDion We conducted ouraudit in accordance with Intanational Standards onAuditing (UK) USAS (UK)) and applicable knw. Our responsibilities under those standaTds are fUrtkn￿ desCri￿d in th¢ Auditor's responsibilittesfor the audit ofthe f￿ancIalstat&nents section of ourr¢porL We aTe indepeDJeDt of the charitable company in accordance with th¢ cthical requir¢ments that are relevant to ouraudit of the fllwkcial statements in the UL including the FRC'S Ethical Standar¢ and we have fulfilled our other ¢thiLxI respoDsibiliti&s in accordance with these r¢quirernents. We believe that the aud evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the Trnstees, use of the going co￿ern basis of acco￿jlIU¢T in the preparation of the financial statements is appropriate. Based on the workwe have Ftrf4xme(L we have not identificd any material uncertainties relating to events OT conditions thal individually or collectively, may cast Si￿lfiC8llt doubt on the charitable company's ability to continue as a goit concern for a period of at least twelve months from when the financial statements arc &uthorised for issue. Our responsibilitics andthe respott811)ilities oftbe Trust¢¢s with respect to going concern are desctibedill th¢ relevant sections of this repoTL Other information Thc other inforn]ation comprises the infomlation in¢lu(kd in the annu&l report otherthan the financi31 statements and our auditols report thereon. The Trustees are resp)nsible forthe other infornxtion contained within the annual repo Our opinion on the f￿anCIal statetnents does not cover the other infomution and we do not express any fonn of assurance conclusion thereoL Our reswnsibility is to Tead the other infomiation anl in doing so, consider whekn the other infornmtion is materially inconsistent with the financial statements or our knowledge obtained in the course of Ihc audit, or otherwise appears to be materiallymisstated. If wc identify suth material incoosistencies or apparent Mat￿la1 misstatem¢nts, we arerequired to detminewhetherthisgivesiis¢ to a materialmisstatementin the financialstatements themselv&s. If, bas¢d on the work we haN'e perforni&l we conclude that there is a material misstatement of this other infomation, we are required to report tbat facL We have nothing to report in this regard. 14 Matters on which we are reqllired to report by exception We have nothing to report in reS￿t ofthe following matters in relation to which the Charities (Accounts and RepoTts) Regulations 2008 require us to report to you if. in our opinion: the infonnation given in the fmancial statements is inconsirtentin anymaterialrespectwith the Truste&8' repo¢ or sufficient accounting records have not been kepl or th¢ financial statements are not in agreement with the accounting records" or we have not received all the inforniation and explanations we require for our audit Responsibilities of Trustees As cxplained more fully in the statement of Trnstees, responsibilities, the Trustees, who are also the directors of the charitable company for the purpose of company law. are responsilyle for the preparation ofth¢ f￿anCIal statements and for being satisfied th2t they give2 tnie and fair view. and for such internal control as the Trnstees detern]ine is necessary to enable the preparation of fmancial statements that are free from material misstatemenL whether due to fraud or error. In preparing the finanaal ststement4 the Trustees are responsible for asse&sin(F the charitable company's ability to continue as a going Conce￿ disclosin& as applicable, matters related to going concern and using the going concem basis of aC(￿untingulllesS the Tnjstees eitherintend to liquidate the charitable company or to cease operations, or hav¢ no reaIistic alternative but to do so. Auditor's responsibllities for tbe audit of the financial stateDieDts We have been appointal as auditor under section 144 of the Chariti&8 Act 201 l and report in acconlance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whetber the fmancial stafrments as a whole are free fiDm material misstatemenl whether due to frdud 01 error. and to issue an auditorfs report that includes our opinio Reasonable assurance Is a high level of a&surance but is not a guarantee tbat an audit conducted in accordance with ISAS (UK) will always detect a material misststement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in tbe gate. they could reasonably be expected to influence th¢ economic decisions of users taken on the basis of these fmancial statements. T￿¢.0U1aritteS. including frau4 are instanc&s of non-¢o￿lIanceWlth laws and regulatio￿$. The objectives of ouraudit are to obtain sufficient appropriate audit evidence regarding compliance with laws and regulations that have a direct effect on the deterniination ofrnaterial amounts and disclosu￿$ in the fmancial statements, to p￿fOnn audtt prOc￿ureS to help identify instances of non-complian￿ with other laws and regulations that may have a material effect on the financial statements, and to respmd apptopriatelyto identified or suspected nOn-Co￿lian￿ with laws and regulatK$￿8 identified during the audit. In relation to fraud, the objectives ofourauditare to identify andassessthe risk of materialmisstatement of the financial statements due to fraud, to obtain sufficialt appropriate audit evidence regarding the assessed risks of material misststements due to fraudthr0U￿ deslgning and implementing appropriate responses andto respond appri)priatly to fraud or suspected fraud identified during the audiL However, itisthe primary responsibility ofmanagernen¢ with the oversightofthosecharg&l with governancc,to e￿￿u that the entity's operations are conduct￿1 in accordance with the provisions of laws and regulations and for the prevention and detection of fraud. In identifying and assessing tbe risks of material misstatement in r¢spect of iTregularities, including fraud the audit 2. detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud. 3. the internal controls &8tablished to mitigate risks related to fraud or non-compliance with laws and regulations. As a result of these procedures we consider the most significant laws and regulations that have a direct impact on the financial ststements are FRS 102, General Data Protection Regulation& Companies ACL ch￿ltieS Act 2011. Charities Statement of Recornmended Practice and employment law and regulatiorL8. We performed audit procedures to detect non-compliance, which may have a material impact on the fmancial statements. These included reviewing financial statement disc105ures and evaluating advice received from external advisors. There were no significant laws and regulations we deemed as having an indirect impact on the financial statements. Thc (tudil Cll¥Él¥Ctncnt Icam identified the risk of management ove￿Ide of controls as the area where the flnanclal statements were most susceptible to material misststement due to fraud. Audit procedures perfonned included but were not limited to testing manual journal entries and other adJ￿stments and evaluating the rationale in relation to any stgnificanl unusual transactions and transactions entered into outside of the nornial course of business. As a large portion of income is received through grants and relates to future years, the audit engagetnent team have highlighted completeness of income as an area of SI￿lficant risk. Audit procedures performed included but were not limited to, proof in total testing of income recorded in the accounts compared to the grant awarded per the grant contract A further description of our responsibilities is available on the Financiat Reporting Council's website at: https.'Il www.frc.org.uklauditorsresponsibilities. This description forms part of our auditovs report. Use of our report This report Ts made solely to the charity's trustees. &s a body. in accordance with part 4 of the Charities (Accounts and Reports) ReguIations 2008. Our audit work h&s been undertaken so that we might state to the charity's t￿￿teeS those matters we are required to state to them in an auditofs report and for no other purpose. To the fullest extent pernlitted by law, we do not accept or &ssume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit worK for this reporL or for the opinions we have fornie(t Richard Place Dobson Services Limited 1210912024 Chartered Accountants Statutory Auditor Ground Floor 1- 7 Station Road Crawley West Sussex RHIO iFrr Richard Place Dobson Services Limited is eligible for appointrnent as auditor of the charitable company by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006. 16 CITIZENS ADVtCE IN WEST SUSSEX (NORTH, SOUTH, EAST) Ststement of Financial Activities (Incorporating an Income and ￿pendi￿re Aecount) For the Year Ended - 31 Marcb 2024 Unrestricted Funds General Unrestricted Funds Designated Restricted Fun£l.O(Kl 9217 9217 IndTvidual donations <£l.O(N) 4,195 4,195 14,625 63.412 63,412 34,625 Unr¢stri¢tol donations for 2024 includ¢ a clI￿t tr￿st donation of £50,0(Kl. For 2024 £4.195 of donattons undtt £l,(N)O were unrestri¢to {2023= £12,602). TNVESTMENT INCOME Unrestricted Funds Restricted Funds Total 2024 Total 2023 tnt¢rest from bank and savings accounts 32.783 32.783 9.872 For 2023. £9,872 of intttest from bank and savings accounts ￿ unrestrictejl 21 CITIZENS ADVICE IN WEST SUSSEX (NORT￿ SOIPTH, EAST) Notes to the Financi21 Statements (continued) For the Year Ended- 31 March 2024 INCOME FROM CHARrfABLE ACTIvrriES. ADVISORY SERVICES Unrestricted Funds Restricted Funds Totsl 2024 Totgl 2023 Alliance for Better Car¢ (2,500) Arun & Chichester- tnulttply Arun & Chichc51er. wami spaces Cit A National- ovtrnow I core donation 26.938 26,938 1916 2.916 Cr4wley Horne1¢5sne&s Prevention 62.851 62.851 43J25 East Grinstead Money Advice 24.25?_ 24252 Generat Advisory Services 1.100569 1,100569 1,108,813 Hotsham DC Befri¢nding Horsham Homelessne&g Pr¢vention 13222 13222 28.767 32Jll 32Jll 31219 Horsham DC Outrea 625(X) 62,500 HoT3ham Matters Money Advi¢¢ 20,115 20.115 20.1 15 Household Support fund {Horsham DQ Kick Start 44219 44219 24269 Macmillan 182,625 182.625 116.052 Mid Su58ex Homelessntss Prev￿tion 30.(XN) 30.OLN) 30,103 Money AdYi¢¢ Debt Advice 60,423 60.423 174J49 MSDC.Community Engagement National Community Fund 40.850 40.850 18.108 87.936 87.936 101,115 NHS E Sussex CCG 8.169 8.169 12,605 Other energy advice projecLS Other fund¢rs 11.725 43.086 43.086 2J78 Sussex Community Foundation Suss¢x Partnership NHS Foundation (Heads On prograTnme) Sussex Universiry TTussell Trust 18.150 11468 12.468 9.550 9.550 3,000 421230 149.535 422230 402.474 Universa] Credit- Help to Claim West Sussex County Council- ddyt advice & SEND 149.535 146.148 26250 26250 Wortbing Homelessn¢ss Prevention 75 7.500 7.500 I￿5&447 974( 2,536￿15 2J97.915 2023 Cornparative lJ14,452 2,297915 22 crTIZENS Al)VtCE IN WEST SUSSEX (ThoR￿ SOUT￿ EAST) Notes to the Financial Statements (conlinued) For tbe Year Ended- 31 March 2024 EXPENDtTLfRE ON CHARrrABLE ACTIVITIES. ADVISORY SERVICES Unrestricted Funds Restricted Funds Total 2024 Total 2023 Staff PayToII 671143 870221 1.542J64 1,485,977 Staff and Volunt¢er Other 45.338 12223 57560 56.582 Partnersbip Payments 317.511 317.511 178,950 Pretni5¢5 69,735 30.606 100.341 93223 56339 167.885 160.745 srrviL￿# 19.028 Suppli&% 98.161 34.124 131284 88.009 Support and Governance 185.632 4.162 189,794 191.736 2274250 I￿00.066 1,007,675 I￿07,740 2023 comparative IJ03J93 970,857 2,274J50 Analysis of Support 2nd Governance Unrestricted Funds Restricted Funds Totsl 2024 Total 2023 Staff Pa￿)11 179,885 179.885 185.023 Governance 5.747 4,162 6.713 181632 162 189,794 191,736 2023 comparative 189346 2,490 191.736 The support and governance Category includes w5ts of athninisttting the charitable ortran1￿On including the costs of the fundraising. accounting. govern2nce and HIL Expenditure oll eharitsble artivities illcllldes Depreciation and Auditor Remwieration Totsl 2024 Total 2023 Depreciation (Mthin OfSce) 2,169 3.519 Auditor liemunerdtion 7.750 Operating lease payments 91273 31,121 23 crrIzENS ADVICE ll¥ WEST SUSSEX (NORT￿ sourffj EASD Notes to the Financial StstemeDts (continued) For the Year Ended- 31 March 2024 ANALYSIS OF STAFF PAYROLL COSTS. TRUSTEE REMUNERATION AND EXPENSES AND THE COSTS OF KEY MAIYAGEMENT PERSONNEL Totat 2024 Total 2023 Salaties and wag¢s 1.571,409 1.494.381 Social SecuTity costs 129.842 122.603 Pension cosrs 30.934 28558 Total Stsff Payrou Costs No employees had employee benefits In cxce&8 of £60,0(K) (2023." none). The key rnAn8gement personnel of the charity now ¢omprise the tn]st¢¢A the Chief Exeeutivc Offic¢r. th¢ El￿d of r"inant4 th¢ Hcad of Client Services and th¢ Head of Business Support and Opu&tion& The total anployee benefits of the key management personnel of the charity were £179.885 {2023= £153,369). No ¢harity trustees were paid and no trustee receivejj any other benefits from employme¥tt in the ytsr (2023.. nil). No clwity t￿￿ee received pa￿￿entS for professional or other s¢rvtces supplied to th¢ charity (2023: Dil). A numb¢r of tnJs£ees were relmbU￿ed forexp¢ns¢s during the year. 1,732,185 1,645¥2 Total 2024 Total 2U23 Cath¢rine Bttkett 19 lan Bretman 374 28 Leslie Buckett 19 24 Irene Campbell 314 82 Totxi Trustee Expeu5¢S 707 153 STAFF NUMBERS The av¢rdgemonthly paid employee number5 during theyearwtt¢ as follows Total 2024 Total 2023 Employee number5- on paymll 73 75 RELATED PARTY DISCLOSURES There were no related paty trdn5actions for the yegr ¢nded 31 March 2024. 24 CITIZENS ADVICE IN WEST SUSSEX (NORTH, SOIry EAST) Notes to the Financial Ststements (continued) For the Year Ended- 31 March 2024 TANGIBLE FIXED ASSETS Computer Equipment FAXtures and Fittillgs Total Cos¢ at l April 2023 52209 54.622 106,831 Addiuons Disposals Cost at 31 March 2024 52209 54,622 IOA831 Depreciation at l April 2023 DepreciatÈon charged In the 50,040 2.169 54,622 104662 2.169 Disposals Depre¢iation at 31 Marcb 2024 52209 54,622 10fy831 Net book value l Aptil 2023 Net book Vdlue 31 March 2024 1169 2.169 INvESTI￿E￿rs Current assct investments are Itquid inve51m¢nts with a maturity date more than 3 months from the balan¢¢ sheet dat li DEBTORS Totsl 2024 Total 2023 Trade DebtOTS 88518 85.802 Prepaytnents and other debtors 44.521 55,914 Accrued Income 134.276 267.793 267J14 409,509 12 CREDITORS Tot41 2024 Total 2023 TTth Credito 70519 57.793 Deferred In¢om¢ 182,357 123,895 T￿eS and social stturity 40,164 35.193 Provistons 98,897 105.458 104,640 63,936 4W77 38&275 Def￿red inco￿£ rq)resents 4yrants re¢eived in advanc Provisions At 31 March 2024 wnsisÈ principally of estimated wsts of wific liabilitie% rtlating to le&w on PTanists and an accru￿1 holiday pay proiision. 25 CITIZENS ADVICE IN WEST SUSSEX (NORTffj sou￿ EAST) Notes to the Financial Statements (CODtinued) For the Year Ended- 31 March 2024 13 PENSION COMMITMETrnS An Auto Enrolment Workplace Pension wtth Evolve w8s introducoj iti July 2014. In addition we still have one employee on a different defined contribution schetne &s a result of protec￿1 benefits tn rwect of a TUPE transfer. The of the schcme are held separately from those of the charitabl¢ Company in Inde￿d￿ttY administered fimd> The fi]nd administrators are Evolve (Blu¢Sky} and Aviv& The pension cost shown in not¢ 6 to the accounts for the period represents contnThutions payable by the Company and amounted to £30,934 (2023.. £28,558). At 31 March 2024 there w&$ £430 (2(Y23.. £515) p&)sion contnTrArtions included within other ¢￿dItOrS that w&8 du¢ to the pension cornpany. 14 SUMMARY OF FUNDS Brought Forward C2rried Forward 31 March 2024 Incoming resources Kesourc l A¥ril 2023 Expended Transfers Unrestricted fund$: General Fund 777.744 1.66¥97 (I JOO.066} (74,158) 865,917 De51gllaied fullds: Sp￿IfiC initiatives fund 208.945 58.810 267,755 98Q689 1,662J97 (1500,066) (15J48) 1,133,672 Restricted funds: Macmillan 36 181625 {173.146) 9.514 Universa] CroAit- Help to Claim H￿On 149535 (159,833) 10298 12,468 (12.081) 387.14 National tAtrttay Community Fund Crawley HomeIes5n￿s Prevcntion Trussell Ttust (Help through Hardship) Money Advice Debt Advi¢¢ 47.057 87.936 (110532) 24,461 62.851 (63.562) 421230 (424.042) 1.812 0.00 1.528 149.568 60.423 (64.478) 1526 Client Trust acwunts 149.568 183,930 19&189 97&068 {1,007,675) 15J48 1.184J78 1640,464 (2507.740) IJ17,602 The purp)ses of the d£sI￿ted fimds arelwere . Specific initiatives fulld-includes a designated funds to cover £147.755 budgetoj deficit iti 24125. a £20.0￿ provision for redundancies and a £IOO.000 proNision for IT itivestments attain improved cfficienctes ￿stry The purp05¢3 of the Restriaed fiTnds are as follows. . MacmillaD- Funding for staff to provide an outrtsch advice sttvice for Macmillan clients. . UC Help to C1¥4im- Funding to mobilise a prDject io provide front line to UC claimants in West Susse • National Lottery Comtnunity Fund- Funding for a proJ￿t to provtde wialist immigration and other ￿Pport in Crawley. . Client Trust aeeollttts- grants receivoj to b¢ applied Sp￿lfi￿ty for theb￿efit of individual cli￿ts. He*d$ On- funding from SUS￿ NHS Partretship for Mental Health wellbeing / suicide prevention projttt . Trussell Trnst l Help Througb Hardship- fimding to provid¢ free advtee to [￿pIe neryjtng help through the wst of living czisis • Money Ad￿ry¢e Debt AdTriee- fimding to provide free debt advice via face to face. phone and web based sttvice> . Other funders- principatly legacies and amounts donated for applii*ion ￿ sp￿tfi¢ named clien 26 crrIzENS ADVICE IN WEST SUSSEX (NOR￿ soirrffj EAST) Notes to the Financial Statements (continued) For the Year Ended- 31 Mvdrch 2024 Note 14 continued Comparatives for 2022123 Brought ForTrvard l April 2022 Carried Forward 31 March 2023 Incoming Resources Ewended Transfers Unrestricted fullds: General Fund 721367 1.339276 (1 103J93) 19,494 777.744 DeSi￿nated funds: Spe¢ific inttiative5 fijnd 237293 {28J48) 208.945 959,660 lJ39276 {1 J03J93) (8,854) 98fi689 Restricted funds: Macmillan 116,052 (116,016) 36 UnivetMI Credit- Help to Claitn 146.148 (151266) 5.118 Nationa] Lottery Communtry Fund WSCC CtzwlLy Money Advice 23.103 101,115 (77.161) 47.057 1535 43J25 (45.434) 574 Trnss¢11 Trnst 402.474 (405.636) 3.162 Money AdvT¢e Debt Advi¢e Program 1523 174.349 (175J44) 1528 Client Trust a¢wunts 127J45 22.023 149,568 19&189 14706 i.OOS486 (970,857) 1,114J06 2J44,762 (2274250) 1,184,878 IS CO￿lMITMENT UNDER OPERATING LEASES Total 2024 Totsl 2023 Less than l year 23J91 30,571 2 to 5 years 67,882 550 91373 31,121 {END) 27 (BLANK) 28