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← Citizens Advice In West Sussex (North, South, East)

2025-03-31-accounts

Citizens Advice in West Sussex (North, South, East)

A company limited by guarantee.

Trustees Report and Financial Statements For the Year Ended 31st March 2025

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 2025

Contents: Page
Reference and Administrative Details for the Year Ended 2
31 March 2025
Chair’s Report and CEO Report 3-4
Report of the Trustees 5-13
Report of the Independent Auditors 14-1
Statement of Financial Activities 18
Balance Sheet 20
Cash flow Statement 21
Notes to the Financial Statements 22-29

1

Reference and Administrative Details 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 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).

Trustees

Mike Jones Interim Chair
Sarah Trowbridge Vice Chair
Nick Clay Treasurer
Anthony Ashton Trustee Appointed 12th February 2025
resigned June 2025
Tony Book Trustee
Ian Bretman Trustee
Les Bucket Trustee
Hannah Freeman Trustee Resigned 9th July 2024
Amir Paz-Fuchs Trustee Resigned 22nd April 2024
Nicholas Johnston Trustee Appointed 25th November 2024
Rita Protopapa Trustee Appointed 12th February 2025
Alex Ross Trustee
Carol Burns Trustee and Chair Appointed 21 July 2025
designate

Chief Executive Officer Emma Cross Senior Statutory Darren Harding ACA FCCA DChA Auditor Richard Place Dobson Services Limited 1-7 Station Road Crawley RH10 1HT Registered Office Citizens Advice in West 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 25 Kings Hill Avenue, Kings Hill West Malling, Kent ME19 4JQ

Registered company 05551406 number Registered charity 1116660 number

2

Chairs Report ~~Re~~

Welcome to the annual report of Citizens Advice in West Sussex (North, South, East) (CAWS).

Some of the report meets our statutory requirement to declare the financial position of the charity to assure our stakeholders that we are stable, solvent and here for the long term. But it also allows us to set out what we do with an assessment of our impact.

We exist to provide free, impartial advice to help the residents of our patch of West Sussex to live their lives in the way that suits them. The advice is delivered online, by phone and face-to-face at one of our offices or outreach locations. In the year to March 2025, we provided advice to 40,000 clients, each of whom frequently had several problems, giving a total of about 100,000 problems solved. High on the list of enquiries are those relating to claims for benefits and in particular disability benefits. We have seen rises in the number of people seeking help with housing and the continuing pressure on families of the cost of living.

None of this would be possible without people and funds. CAWS has a dedicated and diligent paid staff of 77 supported by a band of multi-talented volunteers numbering 254 . My thanks go to all of them and I hope they achieve satisfaction knowing what an essential service they provide. Thank you.

We give advice to people with money worries and have similar increasing concerns as an organisation. We depend on all our funders, especially West Sussex County Council and the District and Borough Councils for Adur, Crawley, Horsham, Mid-Sussex and Worthing all of whom are very supportive of Citizens Advice with their respective treasuries.

While I am thanking groups of people, I must include one more group and an individual. The individual is, of course, CEO Emma Cross who has successfully lead CAWS though another tough year. Thank you, Emma, and particularly for the sound advice you have given me personally.

And that nicely brings me to why I am writing this introduction to our annual report. I became interim chair in unusual circumstances about a year ago. I had not sought the role of chair, but I can assure you it has been an experience - at times exhilarating, at times frustrating but always challenging. That leads to the last group. My sincere thanks to my colleagues on the Trustee Board who first put trust in me to take over and always provided me with whole-hearted support, while continuing to provide dedicated strategic oversite of CAWS.

Enough of the past, I think! We have recruited and now installed a new Chair, brought in from outside with great experience of governance and the charity sector and I am pleased to hand the baton to Carol Burns, under whose leadership I expect CAWS to thrive.

Mike Jones – Interim Chair

3

CEO Report

This past year has brought both challenges and opportunities, and I want to begin by sincerely thanking our incredible staff, volunteers, and partners for their dedication in delivering real impact for the people we support.

Over the past five years, it’s been a privilege to witness the passion and energy that drives our work—especially during such a critical time. From launching new initiatives like our domestic support pilot, language cafés, training programmes and expanding our foodbank partnerships, to deepening collaboration with others, we’ve continued to respond to growing and complex needs in our communities.

Thanks to this collective effort, we’ve helped prevent homelessness, tackled food and fuel poverty, and brought hope to families facing tough times. The problems are not going away—but neither is our commitment.

As we face a future shaped by funding pressures and rising demand, I’m proud that the work we’re doing now is building a more sustainable, impactful, and innovative charity for the years ahead.

I’d also like to extend heartfelt thanks to our Interim Chair, Mike Jones, whose leadership brought calm, stability and a trusted voice of support. His guidance—always focused on solutions and the needs of our clients, people and funders—made a real difference.

We now look forward with renewed optimism to working with our new Chair, the Board, our staff, volunteers and partners to meet the future with confidence—and continue making a lasting difference where it’s needed most.

Emma Cross - CEO

4

Report of the Trustees for the year ended 31 March 2025

About Citizens Advice in West Sussex (North, South, East)

Who are we?

We are an independent registered Charity and not for profit Company, limited by guarantee and member of the national Citizen’s Advice network.

Our Vision:

Our community is empowered and thrives, because everyone has access to quality information, advice and support, given by their communities, where the system works, and inequalities are reduced.

Our Mission

To 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 we do?

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, South, East) (CAWS) continues to positively affect our residents’ livelihoods by exploring solutions to the problems they face, from housing to debt, employment, benefits and more.

Through our dedicated team of 77 paid staff and 254 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, Worthing, and Shoreham-by-Sea, provide personalised support when and how it is needed.

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We 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 centres in Bognor Regis and Chichester, extending our reach to residents in the West.

"All your hard work and dedication to my plight is very much appreciated by me. So a huge thank you. I am delighted, I can now finally breath out. It's thanks to you, all your hard work and the encouragement that you have given me, that has culminated in a positive financial outcome. So, a huge thank you for helping me all the way.”

A client

Beyond our Community Advice Service, we deliver numerous significant services and projects funded by partners such as Macmillan Cancer Support, the Trussell Trust, 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 report, we hope you will appreciate the valuable services we have provided over the year leading up to March 2025.

What have we achieved during the last year?

40,690 people came to us for help with 138,975 problems. We have seen more people coming to us with 26% 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. However we expect to see a decrease in the following years as we focus services on meeting more complex needs and expected reduction in some funding streams such as Help through Hardship.

Below is a breakdown of the main advice enquiry areas our clients have been seeking support from us during the past year.

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Our Money Advice and Pension Service (MAPS), funded via the Department for Work and Pensions and commissioned through the National network, . As part of the national network of Citizens Advice, we are pleased to have hosted 9 Help to Claim advisors which has the added benefit of maintaining expert knowledge and skills within the local service.

However, our headline statistics for 2024/25 only demonstrate part of the story of our reach and impact. Behind every number is a person in need who we helped to improve their lives and reduce short and long-term inequalities.

Case Story – Beccy*

*Not real name

“What an incredible outcome! I cannot begin to thank you enough for everything you’ve done.”

Beccy* received £2,600 in a Universal Credit back payment after following interventions from our dedicated Macmillan benefit advisor to ensure she received the right level of help.

Beccy was admitted into hospital after extensive surgery to treat cancer, she was signed off work by her Doctor for three months to recover from this extensive treatment. Her only income was statutory sick pay.

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As Beccy had a low income and no savings, sufficient income during a very difficult time of poor health and recovery was vital. Since she had never claimed Universal Credit before, she was confused about what to do and what should happen.

We identified that she was missing out on additional support and identified an error in her Universal Credit claim resulting in Beccy being underpaid.

Due to the legal complexities, our Macmillan Benefits Advisor prepared a submission with evidence and legal arguments, they represented Beccy at the Independent Social Security Appeal.

The Tribunal Judge agreed an error had been made and reversed the refusal, ensuring Beccy received the money she was entitled to. The Judge recognised the efforts and work put in by the advisor which made this possible.

Beccy has since been able to pay back some debts incurred during that period.

The client never expected a positive outcome, stating:

“ This case highlights that without people like you suspicious that human error has occurred it can easily go unnoticed with the benefit lost forever. One thousand thanks. I will miss you.”

Advice Trends in 2024/25

Over the past year, demand for our advice has continued to exceed pre-covid levels due in part because of ongoing cost of living pressures but met because of the additional funding secured. We have responded with a range of offers including proactive information and awareness raising to over 92,000 people. Information, advice and crisis support such as food and fuel vouchers, Charity and Household Support Fund Grants, advice and casework to 40,690 residents. We are seeing 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 tackles the root causes of these issues by reducing socio-economic inequalities and tackling the social determinants of health. For example, welfare benefits still remain the largest proportion of our work, representing 48% of enquiries after an uptick of 35% from the previous year. 14% of all benefit enquiries relate to Personal Independent Payments (PIP), so people can afford the extra costs related to their health condition such as transport and access to carers.

This is just 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. Just under 1 in 10 (8%) of enquiries are a debt related issue, most notably fuel debts at 16% and Council Tax Arrears 15%.

8

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 project and programme funders, whose contributions allow us to achieve more than would be possible with our core funding alone.

During 2024/25 our specialist projects included:

Our Volunteers

We rely on our team of over 254 active volunteers who support our 77 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 2024/25

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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 and training 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 and policy influence. Key achievements for 2024/25 include:

In the coming year, we will continue our efforts to reflect 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 impact of inequalities with stakeholders.

Our financial position during 2024/25

Income £ 2,716,179 (£ 2,640,465 prior year) Expenditure £ 2,653,310 (£ 2,507,741 prior year)

Total Funds £ 1,380,471 (£ 1,317,602 prior year)

2024/25 was a successful year with a surplus of £62,869 generated due to exceeding fundraising expectations, alongside efficiency savings and lower number of funding gaps for staff. Income included an expansion in the Macmillan project and Help to Claim.

We are entering mid-way in the West Sussex County Wide Generalist Advice contract which will end in 2028 which gives sustainable funding and service delivery to develop “bolt-on” projects and fundraising. The increased funding, agreed in the previous year, from the Trussell Trust Help Through Hardship and securing an expanded Help to Claim (Universal Credit) contract has enabled us to support clients as the Cost-of-Living pressures impacted. We continue to strive to ensure people

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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 reserves, at the end of the year were £830,807 (March 2024: £865,917).

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 inflationary increases, however we 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 document, 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 induction 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.

Organisational 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 oversight.

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:

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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 policy

So that the Charity is effective, the Charity needs adequate reserves to address:

Further to these, restricted funds may also be held. The current restricted funds are detailed in note 14 of the accounts.

The key financial risk for the 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 maintain reserves of between three- and six-months’ worth of annual expenditure to cover this and other financial risks faced by the Charity.

The general reserve of £830,807 represents 3.8 months of budgeted expenditure for 2025/26, which 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 materialising.

In addition to the general reserves, the Trustees have also designated some funds for specific infrastructure development.

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.

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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:

Fundraising

The majority of our funding is from grants for our community advice service and to deliver specific projects within local communities. Staff and supporters undertake various small fundraising activities such as the Legal Walk We do not employ fundraisers but have a number of roles, including Business Development Officer, who contribute towards bidding and income generation.

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 impact on the environment. It encourages electronic 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 Standard 102 "The Financial Reporting Standard 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 statements, the Trustees are required to:

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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 detection of fraud and other irregularities.

In so far as the Trustees are aware:

Report approved by order of the Board of Trustees 23 September 2025 and signed on its behalf by:

Name: Mike Jones (Interim Chair)

Signature:

Date: 23 September 2025

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INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF CITIZENS ADVICE IN WEST SUSSEX (NORTH, SOUTH, EAST)

Opinion

We have audited the financial statements of Citizens Advice in West Sussex (North, South, East) (the ‘charitable company’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit 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 Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports)

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Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the statement of Trustees' responsibilities, the Trustees, who are also the directors of the charitable company for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. The objectives of our audit are to obtain sufficient appropriate audit evidence regarding compliance with laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements, to perform audit procedures to help identify instances of non-compliance with other laws and regulations that may have a material effect on the financial statements, and to respond appropriately to identified or suspected non-compliance with laws and regulations identified during the audit.

In relation to fraud, the objectives of our audit are to identify and assess the risk of material misstatement of the financial statements due to fraud, to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatements due to fraud through designing and implementing appropriate responses and to respond appropriately to fraud or suspected fraud identified during the audit.

However, it is the primary responsibility of management, with the oversight of those charged with governance, to ensure that the entity’s operations are conducted in accordance with the provisions of laws and regulations and for the prevention and detection of fraud.

In identifying and assessing the risks of material misstatement in respect of irregularities, including fraud, the audit engagement team made enquiries of management, and those charged with governance, regarding the procedures relating to identifying, evaluating and complying with;

  1. laws and regulations and whether they were aware of any instances of non-compliance;

  2. detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud;

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  1. the internal controls established 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 statements are FRS 102, General Data Protection Regulations, Companies Act, Charities Act 2011, Charities Statement of Recommended Practice and employment law and regulations. We performed audit procedures to detect non-compliance, which may have a material impact on the financial statements. These included reviewing financial statement disclosures 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.

The audit engagement team identified the risk of management override of controls as the area where the financial statements were most susceptible to material misstatement due to fraud. Audit procedures performed included but were not limited to testing manual journal entries and other adjustments and evaluating the rationale in relation to any significant, unusual transactions and transactions entered into outside of the normal course of business.

As a large portion of income is received through grants and relates to future years, the audit engagement team have highlighted completeness of income as an area of significant 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 Financial Reporting Council’s website at: https:// www.frc.org.uk/auditors responsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Richard Place Dobson Services Limited 24/ 09 / 2025 Chartered Accountants// Statutory Auditor Ground Floor

Ground Floor

1 - 7 Station Road Crawley West Sussex RH10 1HT

Richard Place Dobson Services Limited is eligible for appointment 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.

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CITIZENS ADVICE IN WEST SUSSEX (NORTH, SOUTH, EAST)

Statement of Financial Activities

(Incorporating an Income and Expenditure Account) For the Year Ended - 31 March 2025

Note
Income:
Donations and
legacies
2
Income from
charitable
activities:
Advisory
Services
4
Investment
income
3
Other income
Total Income
Expenditure:
Costs of
raising funds:
Professional
Support Costs
Expenditure
on charitable
activities:
Advisory
Services
5
Total
Expenditure
Movement in funds
for the year
Transfers between
funds
Net movement in
funds for the year
Reconciliation of
funds
Total Funds
brought forward
Total Funds
carried
forward		 Unrestricted
Funds
General
£
Unrestricted
Funds
Designated
£
Restricted
Funds
£
Total 2025
£
Total 2024
£
20,197
-
-
20,197
63,412
1,538,530
-
1,120,966
2,659,496
2,536,514
31,794
-
-
31,794
32,783
4,692
-
-
4,692
7,755
1,595,213
-
1,120,966
2,716,179
2,640,464
-
-
-
-
-
1,537,138
-
1,116,172
2,653,310
2,507,740
1,537,138
-
1,116,172
2,653,310
2,507,740
58,075
-
4,794
62,869
132,724
(93,185)
78,863
14,322
-
-
(35,110)
78,863
19,116
62,869
132,724
865,917
267,755
183,930
1,317,602
1,184,878
830,807
346,618
203,046
1,380,471
1,317,602

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure has arisen from continuing activities.

The notes at pages 22 to 29 form part of these accounts.

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CITIZENS ADVICE IN WEST SUSSEX (NORTH, SOUTH, EAST)

Statement of Financial Activities

(Incorporating an Income and Expenditure Account)

For the Year Ended - 31 March 2024

Note
Income:
Donations and
legacies
Income from
charitable activities:
Advisory Services
Investment income
Other income
Total Income
Expenditure:
Costs of raising
funds:
Professional Support
Costs
Expenditure on
charitable activities:
Advisory Services
Total Expenditure
Movement in funds
for the year
Transfers between
funds
Net movement in
funds for the year
Reconciliation of
funds
Total Funds brought
forward
Total Funds carried
forward		 Unrestricted
Funds
General
£
Unrestricted
Funds
Designated
£
Restricted
Funds
£
Total
2024
£
Total
2023
£
63,412
-
-
63,412
34,625
-
-
1,558,447
-
978,068
2,536,514
2,297,915
32,783
-
-
32,783
9,872
7,755
-
-
7,755
2,350
1,662,397
-
978,068
2,640,464
2,344,762
-
-
-
-
-
-
1,500,066
-
1,007,675
2,507,740
2,274,250
1,500,066
-
1,007,675
2,507,740
2,274,250
162,331
-
(29,607)
132,724
70,512
(74,158)
58,810
15,348
-
-
88,173
58,810
(14,259)
132,724
70,512
777,744
208,945
198,189
1,184,878
1,114,366
865,917
267,755
183,930
1,317,602
1,184,878

The notes at pages 22 to 29 form part of these accounts

19

CITIZENS ADVICE IN WEST SUSSEX (NORTH, SOUTH, EAST)

Balance Sheet

At 31 March 2025

Unrestricted
Funds Restricted Funds Total 2025 Total 2024
Note £ £ £ £
Fixed Assets
Tangible assets 9 - - - -
Current assets
Investments 10 697,543 - 697,543 684,445
Debtors 11 326,703 54,664 381,367 267,314
Cash at bank and 715,898 148,382 864,280 862,420
in hand
1,740,144 203,046 1,943,190 1,814,179
Total Current
assets
Current
liabilities
Creditors falling 12 (562,719) - (562,719) (496,577)
due within one
year
Net current 1,177,425 203,046 1,380,471 1,317,602
assets
Total assets less
current 1,177,425 203,046 1,380,471 1,317,602
liabilities
NET ASSETS 1,177,425 203,046 1,380,471 1,317,602
The funds of
the charity:		 14
General funds 830,807 - 830,807 865,917
Designated 346,618 - 346,618 267,755
funds
Unrestricted 1,177,425 - 1,177,425 1,133,672
funds
Restricted funds - 203,046 203,046 183,930
TOTAL 1,177,425 203,046 1,380,471 1,317,602
CHARITY
FUNDS

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to charitable companies for the year ended 31 March 2025. The members have not deposited notice, pursuant to Section 476 of the Companies Act 2006 requiring an audit of these financial statements.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and (b) 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 its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been audited under the requirements of Section 145 of the Charities Act 2011 and prepared in accordance with the provisions applicable to companies subject to the small companies regime. The notes at pages 22 to 29 form part of these accounts. The Accounts are approved by order of the board of trustees on 23 September 2025 and signed on its behalf by:

COMPANY NUMBER : 05551406

Mike Jones, Chair of Trustees on behalf of the trustees

The notes at pages 22 to 29 form part of these accounts

20

CITIZENS ADVICE IN WEST SUSSEX (NORTH, SOUTH, EAST) Cash Flow Statement

For the Year Ended - 31 March 2025

2025 2024
Cash flows from operating activities (16,835) 354,607
Cash flows from investing activities
Interest Income 31,794 32,783
Purchase of tangible fixed assets - -
Purchase of current asset investments (13,099) (14,863)
Cash provided by/(used in) investing 18,695 17,920
activities
Increase/(decrease) in cash and cash 1,860 372,527
equivalents in the year
Cash and cash equivalents at the 862,420 489,893
beginning of the year
Cash and cash equivalents at the end of 864,280 862,420
the year
Notes to the Cash Flow Statement
Reconciliation of net movement in funds to net cash flows from operating activities
2025 2024
Net movement in funds 62,869 132,724
Add back depreciation charge - 2,169
Deduct interest income shown in (31,794) (32,783)
investing activities
Decrease/(increase) in debtors (114,052) 142,195
Increase/(decrease) in creditors 66,142 110,302
Net cash flows from operating activities (16,835) 354,607
At 1 April Cashflow At 31 March
2024 £ £ 2025 £
Net Debt:
Cash at bank and in hand 862,420 1,860 864,280

The notes at pages 22 to 29 form part of these accounts

21

CITIZENS ADVICE IN WEST SUSSEX (NORTH, SOUTH, EAST)

Notes to the Financial Statements

For the Year Ended - 31 March 2025

1 ACCOUNTING POLICIES

Registered Office

The address of the registered office is Lower Tanbridge Way, Horsham, West Sussex, RH12 1PJ

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102 and is a limited by guarantee company incorporated in England, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', the Charities Act 2011 and the Companies Act 2006. The financial statements have been prepared under the historical cost convention and are prepared in sterling and rounded to the nearest £.

Going Concern Basis

The Directors have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The Directors have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the Directors have considered the charity's forecasts and projections and the possible implications should projected income and/or expenditure vary unexpectedly. The Directors have concluded there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in the preparation of its financial statements.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Investment income is also treated on a receivable basis.

Legacy income is accounted for on a receivable basis to the extent that the trustees are entitled to the income, it is probable the income will be received and the amount can be measured reliably.

Incoming resources from charitable activities, which mainly consists of grants, if related to performance and specific deliverable, are accounted for in line with the progression of the gaining the right to consideration. Donations are recognised when they are received.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Allocation and apportionment of costs

Facility and support costs are allocated to the various charitable activities in proportion to the hours worked by staff that directly undertake the charitable activities. This includes the hours of paid and volunteer staff. Facility costs include the costs of providing office space for the staff, including rent, utilities, technology and other equipment. Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. These include finance, personnel, payroll and governance.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Assets below £2,500 are not capitalised unless the purchases are part of a programme that exceeds £2,500 in aggregate. The trustees review the assets of the charity each year for impairment and any write downs are taken to the Statement of Financial Activities. Depreciation on other assets is made at 20% straight line over 5 years.

Taxation

As a charitable company providing free, independent, confidential and impartial advice to everyone on their rights and responsibilities, Citizens Advice in West Sussex (N,S,E) is not subject to corporation tax on the surpluses it makes. It is also partially exempt from charging VAT and all income and expenditure is recorded in the SOFA net of VAT with irrecoverable VAT being shown in the SOFA within other costs as a separate line item.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. The trustees have chosen to designate part of the unrestricted funds to be used for specific future projects.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of restricted and designated funds are described note 13 to the financial statements.

Pensions

The charity operates an auto-enrolment pension scheme provided by Evolve Pensions. All eligible employees are automatically enrolled into the company pension scheme after their first 3 months employment. Employees retain the right to opt-out of the scheme following the initial enrolment. In 2024/25 employee contributions were 5% of qualifying earnings and employer contributions were 3%.

22

CITIZENS ADVICE IN WEST SUSSEX (NORTH, SOUTH, EAST)

Notes to the Financial Statements (continued)

For the Year Ended - 31 March 2025

Employee benefits

The costs of short term employee benefits are recognised as a liability and an expense. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Volunteers

The service provided by the charity is dependent upon the ability and commitment of unpaid volunteers. It has not been possible to place an accurate monetary value for accounting purposes.

Leasing commitments

Rentals paid under operating leases are charged to the statement of financial activities on a straight line basis over the period of the lease.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Current asset investments

Current asset investments are liquid investments with a maturity of more than three months from the balance sheet date.

Debtors

Trade and other debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any discounts due.

Creditors and provisions

Creditors and provisions are recognised when the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. Financial liabilities and assets are measured at fair value through profit or loss

Key Judgements and Accounting Estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates.

The main judgement and accounting estimates included in the accounts are:

· Deferral of grant income – Income is recognised when Citizens Advice in West Sussex (N,S,E) is entitled to the income and this will be based on the work being completed and there is no requirement to repay the grant.

· Provisions – Management has made estimates and established provisions in respect of potential liabilities as at the balance sheet date. The key area where provisions have been created is property dilapidation costs.

2 DONATIONS AND LEGACIES

Restricted donation
Client trust donations
Individual donations >£1,000
Individual donations <£1,000		 Unrestricted
Funds
£
Restricted
Funds
£
Total 2025
£
Total 2024
£
-
-
-
-
-
-
-
50,000
16,373
-
16,373
9,217
3,825
-
3,825
4,195
20,197
-
20,197
63,412

Unrestricted donations for 2025 do include a client trust donation (2024: £50,000). For 2025 £3,825 of donations under £1,000 were unrestricted (2024: £4,195)

3 INVESTMENT INCOME

3
INVESTMENT INCOME
Unrestricted Restricted Total 2025 Total 2024
Funds Funds
£ £ £ £
Interest from bank and savings accounts 31,794 - 31,794 32,783

For 2023, £9,872 of interest from bank and savings accounts was unrestricted

23

CITIZENS ADVICE IN WEST SUSSEX (NORTH, SOUTH, EAST)

Notes to the Financial Statements (continued) For the Year Ended - 31 March 2025

4
INCOME FROM CHARITABLE		 ACTIVITIES - ADVISORY SERVICES
Unrestricted
Restricted		 Total 2025 Total 2024
Funds Funds
£ £ £ £
Arun & Chichester - Multiply - - - 60,000
Arun & Chichester - Warm Spaces 29,077 - 29,077 26,938
Arun & Chichester - Household Support
Fund		 41,761 - 41,761 -
Arun & Chichester - NICE 18,529 - 18,529 -
Arun & Chichester - Redress 11,690 - 11,690 -
Cit A National - core services/remote
service delivery / energy advice		 26,137 - 26,137 2,916
Crawley - Community Engagement &
Language cafes		 10,514 - 10,514 -
Crawley - Household Support Fund 4,944 - 4,944 -
Crawley Homelessness Prevention - 64,279 64,279 62,851
Crawley Shared Prosperity Fund 5,532 - 5,532 -
East Grinstead Money Advice 28,517 - 28,517 24,252
General Advisory Services 1,140,113 - 1,140,113 1,100,569
Haywards Heath Foodbank 5,054 - 5,054 -
Home Office eVisa - 9,875 9,875 -
Horsham DC Befriending - - - 13,222
Horsham Homelessness Prevention 30,210 - 30,210 32,311
Horsham DC Outreach 75,000 - 75,000 62,500
Horsham Matters Money Advice 10,057 - 10,057 20,115
Household Support fund (Horsham DC) - - - 44,219
Macmillan - 253,072 253,072 182,625
Mid Sussex DC - Homelessness
Prevention		 37,702 - 37,702 30,000
Mid Sussex DC -Community
Engagement		 17,682 - 17,682 40,850
Money Advice Debt Advice Program - 51,229 51,229 60,423
National Lottery Community Fund - 9,766 9,766 87,936
NHS England - CPAR 17,550 - 17,550 -
NHS E Sussex CCG 2,345 - 2,345 8,169
Other energy advice projects - - - 6,000
Other funders 4,085 - 4,085 43,086
Sussex Community Foundation - 60,041 60,041 -
Sussex Partnership NHS Foundation
(Headson)		 - 22,532 22,532 12,468
Sussex University 3,250 - 3,250 9,550
Trussell Trust - 360,114 360,114 422,230
Universal Credit - Help to Claim - 290,058 290,058 149,535
West Sussex County Council - debt
advice & SEND		 12,540 - 12,540 26,250
Worthing Foodbank 6,241 - 6,241 -
Worthing Homelessness Prevention - - - 7,500
1,538,530 1,120,966 2,659,496 2,536,515
2024 Comparative 1,558,447 978,068 2,536,515

24

CITIZENS ADVICE IN WEST SUSSEX (NORTH, SOUTH, EAST)

Notes to the Financial Statements (continued)

For the Year Ended - 31 March 2025

EXPENDITURE ON CHARITABLE ACTIVITIES - ADVISORY 5 SERVICES

Staff Payroll
Staff and Volunteer Other
Partnership Payments
Premises
Office
Services
Supplies
Other
Support and Governance
2024 comparative		 Unrestricted
Funds
£
Restricted
Funds
£
Total 2025
£
Total 2024
£
748,449
958,185
1,706,634
1,522,938
33,443
24,071
57,513
57,560
332,825
(3,501)
329,324
317,511
83,832
22,865
106,697
100,341
112,262
72,997
185,259
167,885
-
-
-
-
-
-
-
-
29,172
26,603
55,775
132,284
197,154
14,953
212,108
209,220
1,537,138
1,116,172
2,653,310
2,507,740
1,500,066
1,007,675
2,507,740

Restricted funds Partnership Payments in credit note issued for cancelled agreement and funds transferred to project revenue. Analysis of Support and Governance

Analysis of Support and Governance
Staff Payroll
Governance
2024 comparative		 Unrestricted
Funds
£
Restricted
Funds
£
Total 2025
£
Total 2024
£
182,802
-
182,802
199,311
14,352
14,953
29,306
9,909
197,154
14,953
212,108
209,220
205,058
4,162
209,220

The support and governance category includes costs of administering the charitable organisation including the costs of the fundraising, accounting, governance and HR.

Expenditure on charitable activities includes Depreciation and Auditor Remuneration

Total 2025 Total 2024
£ £
Depreciation (within Office) - 2,169
Auditor Remuneration 9,500 7,750
Operating lease payments 97,873 91,273

25

CITIZENS ADVICE IN WEST SUSSEX (NORTH, SOUTH, EAST) Notes to the Financial Statements (continued)

For the Year Ended - 31 March 2025

6 ANALYSIS OF STAFF PAYROLL COSTS, TRUSTEE REMUNERATION AND EXPENSES

AND THE COSTS OF KEY MANAGEMENT PERSONNEL

Salaries and wages
Social Security costs
Pension costs
Total Staff Payroll Costs		 Total 2025
£
Total 2024
£
1,706,634
1,571,409
148,611
129,842
34,443
30,934
1,889,689
1,732,185

No employees had employee benefits in excess of £60,000 (2024: none).

The key management personnel of the charity now comprise the trustees, the Chief Executive Officer, the Head of Finance, the Head of Client Services and the Head of Business Support and Operations. The total employee benefits of the key management personnel of the charity were £182,802 (2024: £199,311) due to vacancy gap and reduction in Senior Management hours.

Salary increase for 2025 compared with previous year due to higher staffing numbers including expansion of a number of funded projects. No charity trustees were paid and no trustee received any other benefits from employment in the year (2024: nil). No charity trustee received payments for professional or other services supplied to the charity (2024: nil).

A number of trustees were reimbursed for expenses during the year.

Total 2025 Total 2024
£ £
Tony Book 181 -
Ian Bretman 151 374
Leslie Buckett 79 19
Irene Campbell - 314
Total Trustee Expenses 411 707
7
STAFF NUMBERS
The average monthly paid employee numbers during the year were as follows
Total 2025 Total 2024
£ £
Employee numbers - on payroll 77 73

RELATED PARTY DISCLOSURES 8

There were no related party transactions for the year ended 31 March 2025.

26

CITIZENS ADVICE IN WEST SUSSEX (NORTH, SOUTH, EAST) Notes to the Financial Statements (continued) For the Year Ended - 31 March 2025

9 TANGIBLE FIXED ASSETS

Cost at 1 April 2024
Additions
Disposals
Cost at 31 March 2025
Depreciation at 1 April 2024
Depreciation charged in the year
Disposals
Depreciation at 31 March 2025
Net book value 1 April 2024
Net book value 31 March 2025		 Computer
Equipment
£
Fixtures and
Fittings
£
Total
£
52,209
54,622
106,831
-
-
-
-
-
-
52,209
54,622
106,831
52,209
54,622
106,831
-
-
-
-
-
-
52,209
54,622
106,831
-
-
-
-
-
-

10 INVESTMENTS

Current asset investments are liquid investments with a maturity date more than 3 months from the balance sheet date.

11 DEBTORS

Trade Debtors
Prepayments and other debtors
Accrued Income
12
CREDITORS
Trade Creditors
Deferred Income
Taxes and social security
Provisions
Accruals		 Total 2025
£
Total 2024
£
135,138
88,518
42,636
44,521
203,593
134,276
381,367
267,314
Total 2025
£
Total 2024
£
112,101
70,519
184,922
182,357
60,375
40,164
100,587
98,897
104,734
104,640
562,719
496,577

Deferred income represents grants received in advance.

Provisions at 31 March 2025 consist principally of estimated costs of specific liabilities relating to leases on premises and an accrued holiday pay provision

27

CITIZENS ADVICE IN WEST SUSSEX (NORTH, SOUTH, EAST) Notes to the Financial Statements (continued)

For the Year Ended - 31 March 2025

13 PENSION COMMITMENTS

An Auto Enrolment Workplace Pension with Evolve was introduced in July 2014. In addition we still have one employee on a different defined contribution scheme as a result of protected benefits in respect of a TUPE transfer. The assets of the scheme are held separately from those of the charitable Company in independently administered funds. The fund administrators are Evolve (BlueSky) and Aviva. The pension cost shown in note 6 to the accounts for the period represents contributions payable by the Company and amounted to £34,443 (2024: £30,934). At 31 March 2025 there was £nil (2024: £430) pension contributions included within other creditors that was due to the pension company.

14 SUMMARY OF FUNDS

Unrestricted funds:
General Fund
Designated funds:
Specific initiatives fund
Restricted funds:
Macmillan
Universal Credit - Help to Claim
eVisa
Heads On
National Lottery Community
Fund
Crawley Homeless Prevention
Trussell Trust (Help through
Hardship)
Sussex Community Foundation
Money Advice Debt Advice
Client Trust accounts		 Brought
Carried
Forward
Incoming
Resources
Forward
1 April 2024
resources
Expended
Transfers
31 March 2025
£
£
£
£
£
865,917
1,595,213
(1,537,138)
(93,185)
830,807
267,755
-
-
78,863
346,618
1,133,672
1,595,213
(1,537,138)
(14,322)
1,177,425
9,514
253,072
(218,820)
-
43,766
-
290,058
(293,961)
3,903
-
-
9,875
(7,639)
-
2,236
387
22,532
(20,547)
-
2,372
24,461
9,766
(32,970)
-
1,256
-
64,279
(63,597)
-
682
-
360,114
(368,071)
7,957
-
-
60,041
(40,423)
-
19,618
-
51,229
(53,692)
2,463
-
149,568
0.00
(16,454)
-
133,114
183,930
1,120,966
(1,116,172)
14,322
203,046
1,317,602
2,716,179
(2,653,310)
-
1,380,471

The purposes of the designated funds are/were

• Specific initiatives fund -includes a designated fund to cover £147,755 budgeted deficit in 24/25, a £20,000 provision for redundancies and a £100,000 provision for IT investments to attain improved efficiencies.

The purposes of the Restricted funds are as follows;

• National Lottery Community Fund – Funding for a project to provide specialist immigration and other support in Crawley.

clients.

• Sussex Community Foundation - grant received to assist Crawley residents of Chaggosian descent with advice issues • eVisa - funding received from Home Office to deliver direct support to vulnerable non UK nationals in creating their UKVI account and accessing eVisas

28

CITIZENS ADVICE IN WEST SUSSEX (NORTH, SOUTH, EAST) Notes to the Financial Statements (continued)

For the Year Ended - 31 March 2025

Note 14 continued

Comparatives for 2023/24
Unrestricted funds:
General Fund
Designated funds:
Specific initiatives fund
Restricted funds:
MacMillan
Universal Credit - Help to
Claim
Heads On
National Lottery Community
Fund
Crawley Homeless Prevention
Trussell Trust
Money Advice Debt Advice
Client Trust accounts		 Brought
Carried
Forward
Incomin
g
Resources
Forward
1 April 2023
resource
s
Expended
Transfers
31 March 2024
£
£
£
£
£
777,744
1,662,397
(1,500,066)
(74,158)
865,917
208,945
-
-
58,810
267,755
986,689
1,662,397
(1,500,066)
(15,348)
1,133,672
36
182,625
(173,146)
-
9,514
-
149,535
(159,833)
10,298
-
-
12,468
(12,081)
-
387
47,057
87,936
(110,532)
-
24,461
-
62,851
(63,562)
711
-
-
422,230
(424,042)
1,812
-
1,528
60,423
(64,478)
2,526
-
149,568
-
-
-
149,568
198,189
978,068
(1,007,675)
15,348
183,930
1,184,878
2,640,464
(2,507,740)
-
1,317,602

15 COMMITMENT UNDER OPERATING LEASES

Less than 1 year
2 to 5 years		 Total 2025
£
Total 2024
£
23,391
23,391
74,482
67,882
97,873
91,273

(END)

29

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