## ## ## ## ||||||||Pa&ac| |---|---|---|---|---|---|---|---| |The charity,
trustees
and||professional||advisers|||| |Trustees'|annual.
report||||||| |Independent|examiner's
report||||||| |Financial|accounts:||||||| |Balance|sheet||||||10| |Statement|of financial|activities|(incorporating||an||| |income|and expenditure|account)|||||| |Statement|of cash flows||||||12| |—Notes to|the accounts|||||13|— 21| |||||||CITIZEWS
ADVICE|CITIZEWS
ADVICE|HAMPSHIRE|HAMPSHIRE|| |---|---|---|---|---|---|---|---|---|---|---| ||||||||(Limited
by Guarantee)|||| ||||THE||CHARITY,||TRUSTEES
AWD
PROFESS1OWAL|||ADVISERS| ||||||||Year
ended, 31 March||2022|| |THE CHARITY||||||||||| |Registered||name|||||Citizens
Advice|Hampshire||| |Legal status|||||||Company
Limited|by|Guarantee|| |Registered||address|||||Units
1-2 Warrior
9-11 Numby
Road||Court|| ||||||||Gosport|||| ||||||||Hampshrie
P012 1BS|||| |Company|registration||||no.||6435678|||| |Registered||charity||no.|||1122695|||| |Website|||||||www. citahants. org|||| |CHARITY|TRUSTEES||DURIWG|||YEAR||||| |Elected|Officers|||||||||| |Chairman|||||||Robert
Morrison|||| |Honorary||Treasurer|||||Richard
Mackay|||| ## |Other Trustees|Other Trustees|Other Trustees|Other Trustees|| |---|---|---|---|---| |Alexis
Bouras
(resigned
4 November
2021), Stephen
Bowden,
Richard
7 October 2022), James Gauld,
John Keating,
Andrew
Levey
(resigned
Glynne
Niles,
David
Rees
(resigned
1
February
2022),
Martin
Wooldridge
(resigned
1 February
2022),
Kevin
Wright
(resigned
Thomas
Downes
(appointed
29 March 2022).||||Eade
(resigned
31 March 2022),
Stern,
Andrea
14 July
2021),| |COMPANY
SECRETARY|||Paul Bright
(resigned
14 July
2021)
Jo Hillier
(from
15 July
2021 until
Robyn
Kohler
(from 18 July
2022)|18 July
2022)| |CHIEF EXECUTIVE|||Paul Bright
(to 30 June
2021)
Jo Hillier
(from 1 July
2021 until
Robyn
Kohler
(from 21 July
2022)|21 July
2022)| |PROFESSIOWAL
ADVISERS||||| |Principal
banker|||CAF Bank Ltd.
25 Kings Hill
Avenue,|Kings Hill,| ||||West Nailing,
Kent
NE19 4JQ|| |Independent
examiner|||D Clarke
ACA, Director,
Wood Hicks
a Co Ltd,
Chartered
Accountants,
Units
1-2 Warrior
Court,
9-11 Mumby
Road,
Gosport,
Hampshire
P012 1BS|| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ||||||||(Limited
by|Guarantee)||| |---|---|---|---|---|---|---|---|---|---|---| ||||||||BALANCE|SHEET||| ||||||||31 March|2022||| ||||||||||2022|2021| ||||||||||f.|| |CURRENT|ASSETS|||||||||| |Debtors|and||prepayments||||||112,254|25,615| |Cash at|bank||and in||hand||||659,424|742,846| ||||||||||771,678|768,461| |CURRENT|LIABILITIES|||||||||| |Creditors:||Amounts
falling
one year||||due within|||123,346|169,059| |Total|Assets Less Current||||||Liabilities||648,332|599,402| ||||||TOTAL||NET ASSETS||6648,332|f,599,402| |ACCUMULATED|||IPUNDS|||||16||| |Unrestricted
Restricted||funds
funds|||||||206,061
442,271|208,713
390,689| ||||IWND|BALANCES||AT 31 MARCH,|||f648,332|6599,402| ## |||||||||||o||«|COo||«OO|||Plo|||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||||||EO|||o|CO||CO||||||| ||||0||||||IA|||«O||||||IA
4l|5
Ic|o
o|| ||||Z|0|'0
g||||o||o|CXI|||CO|||CO|0
0|0|| |||||5|'05||||CO
CO||CO
IO|CO
Ill|||o||M
CO|o
M|||| ||||||||||||||||||||«d||| ||||||||||oo
o|o|Olo||IA
CO
o||l«l
CO
o|||M
CXIo|m
CO
5
05|g
0
U
5|| ||H
H
HO
H
I4|U
U
u
@
g
g
0|Ol|u
5
I
Id|w
'04
'0
$|4l|||oOO|||0I
O
«0
c
CO
OO
I«l|O
M
Ch
CO
CV
«0
Ml
ill
I«l
N
«0|I
O
O
O
O
0
O|O
0I
CO||o
Ch
Itl
IO
O
Ch|OJ
l0O|5
Id
Oi
u
00
IO5
u
0|45'0
g
0
00
0
5
'0
g5|0
Id
IOA
0
Id
0«
Ct| |Cd||||ld|W||||ID|||c|||||CO|IO||'0|I| |H
HO||||D|5
u|||||||||||||CV|U
Id|Id
5
0|ebl
ld| |||||||||||||||||||||Vg|Cl0| ||||||||||||||||||||4-I
0|g|| ||||||||||||||||||||||0| ||||||||||||||O||||||||IOA| ||||||||||||Idu0||H
IXIR||||||u
Id|0
5g|| |||||||||||||||||||O|||| ||||||||||||||||H|R|04||||| ||||||||||||||||||Xl||||| |||||||||||||||||H|||||| ||||||||X||||||||||'0||||| |||||||||||||||||H|||||| |||||||||0||||||||HU|||||| ||||||||||||||||R||||||| ||||||||H|0n|||||||h|O
Cd
W|Idu0||||| ## ||||||Financial|re ortin|ear ended| |---|---|---|---|---|---|---|---| ||||||31/03/22||31/03/21| |Cash flows arising
from
Net
income/(expenditure)
Statement
of financial||operating
activities
for the year
(as per
activities)|||48,|930|118,081| |Adjustments
for;|||||||| |{Increase) /decrease|in|debtors|||(86,|639)|180,289| |Increase/(decrease)|in|creditors|||(45,|713)|60,742| |Increase/(decrease)|in|Provisions|||||| |Net cash provided|by operating
activities||||(83,422)||359,112| |Increase
in cash
and cash equivalents
Cash
and cash equivalents
at beginning||||during
the year
of the year|(83,422)
742,846||359,112
383,734| |Cash
and cash|equivalents
at the||end of the year||659,|424|742, 846| ## |NOTE|NOTE|1 -
LEGAL
STATUS
OF CITIZENS
ADVICE
HAMPSHIRE| |---|---|---| |Citizens
Advice
Hampshire
is a company
limited
by guarantee
and not having
a share capital
and
is
a charity
registered
under
the
Charities
Act
2011. It
was
formed
for
the
purpose
of
representing
member
Local Citizens
Advice in Hampshire
and the Isle of Wight,
providing
services
and negotiating
funding.||| |NOTE||2 -
ACCOUNTING
POLICIES| |(a)||Accounting
policies
and standards
The financial
accounts
are prepared
under
the historical
cost convention
in accordance
with the:| |||e
The Financial
Reporting
Standard
102
(FRS 102);| |||~
Companies
Act 2006; and,| |||~
Statement
of
Recommended
Practice
applicable
to charities
preparing
accounts
in
accordance
with
FRS 102 (the
SORP).| |(b)||Basis of preparation
of the accounts
The accounts
have
been prepared
on the basis of historical
cost and the accruals
concept
to
show
a true
and fair
view of the Charity'
s financial
position
and activities.| |||Unrestricted
funds
are
those
that
the trustees
may
use
in accordance
with
the
general
objectives
of the charity.
Grants
and donations
received
for purposes
specified
by the
grantor
are treated
as restricted
funds.| |(c)||Fixed assets
No fixed assets
have
been acquired
in the current
year or previously.
The policy is that
assets
with
an individual
cost of over f1,000 are capitalised
at cost. Depreciation
would
be calculated
to write
off. these assets
over their
estimated
useful
lives.| |(d)||Corporation
tax
The Charity
is a registered
charity
and,
as such,
is exempted
by
H
M Revenue
6
Customs
from liability
to corporation
tax on its operating
surpluses
and
investment
income
while
it pursues
its charitable
objectives.| |(e)||Income recognition
Grants
received
during
the
accounting
period
that
have
terms
and conditions
attached
to
them that
are considered
to be wholly
under
the control
of the Charity
are recognised
in
full.| |||Grants
received
with performance-related
conditions
attached
to them
which
have
not been
met or uncertainty
exists as to whether
the conditions
will be met are recorded
as deferred
income,
and subsequently
recognised
in the period
in which
any limiting
condition
is met.| |||Investment
income is recognised
when
earned.| |(f)||Allocation
and analysis
of resources
used
Central
expenditure
for charitable
support
and
administration
are
partly
met
through
"core" funding
grants
and partly
from attributions
from restricted
funds
for centrally-
borne
support
costs.
Accordingly,
as
shown
in Note 10, the resources
used
by restricted
funds
represent
spending
on
charitable
support
and
training
for
LCA' s
and
various
projects.
A very
small
number
of resources
are allocated
to general
administration
as
shown
in note 11.| |(g)||Pensions
The Charity
operates
a defined
contribution
pension
scheme.
The assets of the
scheme
are
held
separately
from
those
of
the
Charity
in
an
independently
administered
fund.
Contributions
payable
for the year are charged
in the Statement
of Financial
Activities.| |(h)||Debtors
Debtors are stated at the amounts
due to the Charity at the balance
sheet date,
Prepayments
are
recorded
for the proportion
of time-based
expenditures
attributable
to the
ensuing| |||year,| ## ## ## ## ## ## ## ## ## |NOTE
6|— CREDITORS: Amounts
f|alling
due w|ithin
one year||| |---|---|---|---|---|---| |||||2022|2021| |Amounts|due to Local Citizens|Advice||80,432|69,387| |Amounts
Taxation|due to suppliers
and social security|||5,894
3,947|9,619
2,286| |Accrued|charges|||33,073|87I767| |||||f123,346|6169,059| ||||Year|ended|ended|31 March|2022|Year ended|Year ended|31|March|2021| |---|---|---|---|---|---|---|---|---|---|---|---|---| ||||Unrestric-|||Restric-|Total|Unrestric-||Restric-||Total| ||||ted. funds|||ted funds|funds|ted
funds||ted|funds|funds| |To support
the
Hampshire
Citizens
Advice
Service||Macmillan||||f530|f530|f||||| |NOTE
8 —|INCOME
FROM
CHARITABLE||ACTIVITIES|||||||||| ||||Year|ended||31 March|2022|Year ended||31|March|2021| ||||Unrestric-|||Restric-|Total|Unrestric-||Restric-||Total| ||||ted funds|||ted funds|funds|ted
funds||ted|funds|funds| ||||K|||f|'f|||||6| |Hampshire|Macmillan
Citizens|||||||||||| |Advice
Hampshire|Service
Hospices
Advice|Service||||311„439
9,699|311,439
9,699|||295,865
9,462||295,865
9,462| |Healthwatch
Hampshire
Gambling
Support
Service
Home
a Well
HIWCF -Surviving
Winter
HIWCF
—U-benefit
Training
6 Development|||17,250|||42,000
177,500
11,991|42,000
177,500
11,991
17,250|14,200||43,
43,
150,
17,
125,|350
500
500
150
000|43,350
43,500
150,500
17,150
125,000
14,200| |Networking|6 Development||45,|000|||45,000|12,000||||12,000| |Volunteer|Recruitment|||||||40,150||||40,150| |Research
Kickstart|s Campaigning|||750||14,400|750
14,400|||||| |Maggies
Reaching|People
Together|||||31,520
165,000|31,520
165,000|||||| |Other||||||||3,650||1,250||4,900| ||||f63|000|f763 549||f826' 549|f70 000|f686||077|f756~077| ## ## ## ||||Year ended|Year ended|31 March|2022|Year|ended|ended|31|March|2021|| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||Unrestric-||Restric-|Total|Unrestric-|||Restric-||Total|| ||||ted
funds||ted funds|funds|ted
funds|||ted|funds|funds|| ||||||||6|||F|||| |Cost of services
(Note|10)||31,921||579,613|611,534|40,|067||482,|262|522,|329| |Administration
and support
costs
(Note 11)
Payroll
and related|||15,712|||15,712|9,|156||||9,|156| |costs
(Note
12)|||50,421||103,330|153,751|32,|906||75,|726|108,632|| |Reallocation
of costs|(Note|16)|98,054
(25,554)||682,943
25,554|780,997|82,
(20,|129
848)||557,
20,|988
848|640,|117| ||||%72,500|f708,497||f780,997|f61,|281|6578,||836|f640,|117| |NOTE 10 — COST OF SERVICES|||||||||||||| ||||Year ended||31 March|2022|Year|ended||31|March|2021|| ||||Unrestric-||Restric-|Total|Unrestric-|||Restric-||Total|| ||||ted funds||ted funds|funds|ted funds|||ted|funds|funds|| ||||||||6||||||| |Hampshire
Macmillan
Citizens|||||||||||||| |Advice
Service|||||273 ~881|273 ~881||||257,|374|257,|374| |Training,
Development
related
administration|and||8,956|||8,956|6,|099||||6,|099| |Mental
Health
Fareham|||||||10,|034||||10,|034| |Mental
Health
Southampton|||17,670|||17,670|13,527|||||13,527|| |Healthwatch
Hampshire
Gambling
Support
Service|||||28,476|28,476||||30,
29,|802
907|30,
29,|802
907| |Make Every Contact
Count
Home
& Well|||||115,835|115,835||900||30,|440|30,|900
440| |Networking
& Development|||15|||15|||||||| |Volunteer
Recruitment|||5,280|||5,280|9,|507||||9,|507| |HIWCF
—Surviving
Winter
Maggies
Kickstart|||||14,841
19,684
1,531|14,841
19,684
1,531||||14,|019|14,|019| |Reaching
People
Together
HIWCF
—U Benefit|||||125,365|125,365||||119,720||119,720|| ||||f31,921|f579'613||f611g534|f40|067|6482||262|f522|329| ## ## |||||||Year ended|Year ended|31 March|2022|Year ended|Year ended|31 March|2021|| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||Unrestric-||Restric-|Total|Unrestric-||Restric-|Total|| |||||||ted funds||ted funds|funds|ted|funds|ted funds|funds|| ||||||||||f.|||||| |Staff training
and||conferences||||1,467|||1,467|||||| |Travel
expenses
Bookkeeping
fees
Printing,
postage
stationery|and|||||2,618
3,513
505|||2,618
3,513
505||3,513
309||3,|513
309| |Computer
consumables
software||and||||1,480|||1,480||267|||267| |Telephone||||||182|||182||374|||374| |Insurance
and compliance||||||426|||426||473|||473| |Governance
costs:||||||||||||||| |Independent
examiner's||||fees||2,604|||2,604||2,220||2,|220| |Trustees
meetings||and|AGM|||888|||888|||||| |Recruitment||||||376|||376|||||| |Fees to member
Citizens|||Advice|||||||||||| |Bureaux
for support||||||650|||650||700|||700| |Bank charges||||||774|||774||336|||336| |Other||||||229|||229|||||| |||||||615,712|||815,712|E9,156|||E9,|156| |NOTE 12 -
PAYROLL|COST||AND||STAFF|NUMBERS||||||||| |||||||Year ended||31 March|2022|Year ended||31 March|2021|| |||||||Unrestric-||Restric-|Total|Unrestric-||Restric-|Total|| |||||||ted funds||ted funds|funds|ted|funds|ted funds|funds|| |||||||f.||||||c||| |Managerial
& Administration||||||||||||||| |Gross
pay
Social security
Employer
pension||contributions||||45,370
94,303
2,596
6,113
2J4552g 914|||139,673
8,!09
5~369|30,951
—
1 955||67,752
98,703
4,966
4,966
30084963||| |||||||K50s421|f103i330||f153i751|632 i 906||675 i726|f108 &|632| ## ## ## ||||||8
U|'0
CO|"cl
'4|CO
Ol||0|IA|I|||CO|||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||g
Id
ld|R
4
Id|Id
0||||t
0rl|IA
CO|||IA|||I
CO| |||||||U|WI|||||||||||| |||||Cl||||||||||||||| |||||A
U
lC|'0
S
CI|I
D
IO|CO
0
U|CO|||O||||O
0|Ol
O|O
Pl|CO| |||||IdK|Id w
U0-+ 0
~ 4'u|||IO||||C|||||IA|CO
0| |||||||rd|Id|||||||||||| ||||||||lC|||||||||||| ||||||U|dl
U
lC|'0
8
'0|Ch|||CO|N
C|I
H
1|0|l
CI|IA|CI
IA|| ||||||CO
A|0
I|Ol|IA|||O|PlH|||0||\O|| ||||||||Cl|||||||||||| |||||||bl|Cl||||||CI||0|0|CI|ID| |||||||80|Ull
0|Ch
CI|||||CI
N||IA
O|IA
EO|CI
CI
CO|Ol
CI
N| ||||||||||||||||||IA|I| ||||||||Cl|||||||||||| |||||||H||||||||||||| ||||||Cl
U|A||CI||0|IA|OO|||||IA
Ol|| |||||||Ch|rd|CO||Ch||CI|I|CO|I|I|CI|| ||||||~
CO|0
ll
R|tI
0
w|IA
Ch||||Ol|||||CI|| |H|Cl|CO|N||I
0|'0'0
4I
Id||||O
Oi|CO
CO|I|I|I|Pl
CO
Ol|I|IA|IO| ||||||Cd
CO|Id
0|0|||IA|0||||IA||CI
IO|IO
CI| |HU||CC||||||IA
~0||||Ch
IO|O
IA||||IA
CO|O
O| ||||||||||||||IA|||||Cl| |||o||||||||||OI|||||Ch|| |Ca|~CO|||||||||||||||||| |CC
U|E|'4|Cl
Cl||'4
Cl|I
Cl|Cl
CC
0|N|||O
IA|0
0
0|C
CC||0|0||IA
IA| |||||||||CI||||N||||||IA| |||||||||Fl||||||||||CC| |||||||Id|Id|||||||||||| ||||||||CC|||||||||||| |||||||I|%$|IO|||~t|IAO|||||CO
C|IA| ||||||0|||||||CO|||||IO|CI| |||||||||||||r-|H||||I|CO| |||||||||ID|||||||||Pl|Ol| ||||||||||||||CI
Ol||I|CI
IA
l|000|| ||||||||||||||||||CO|| |||||||Ft|O|||||||||||| |||||||H||||||||||||| |||||||||||0|IA||||CO|||| |||||||||||Ch|t|IA|I|I|CV|I||| ||||||Cl
l0|0
4
R|0
ICC|||M
M|Cl
H|||||||| ||||||||||||CC|||||||| ||||||||||||||4l|||||| ||||||||||OC|3
CC
0|A
Cl
r4|A|I
A|0
U|0
8|||| |||||||||||||al||||||| ||||||||||||||Ch|Cl|Cl|||| |||||||||||||41 5
4l
ji CCAMA
0 lt
ld 0
X&X)O||||||| |||0lt
e|m
n0'|nln|nln|9||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||OI
H|m|I||0|m|Il||||||||||||| ||||0
5|Ct||bl|f*.
v. v|||ri
m'4 0
V.||||||||||||| ||||0|||Ct||||n
8|ct|||||||||||| ||||ln|||||||||||||||||||| ||||PI|||||||||||||||||||| |Vl
IO|4I
0||||||M|M
M||||||0|0'
Il0|bl||||||| |0
M|Oi
CO
IO|I|I|I||I|'~
CO
CO
Ul|O
VI
Vl||||||m85
0' n
ns ct 8||||||||| ||Ol||Vl||4IV|||||||M||8
m
0|H
tl
n
0|||||||| ||IO||000|OJ
O
0|Ul
M
0||IO|UlOO||||0
0||||||||||| ||||||||||||||4I|||||n0||||| |CO
CO||||4I||||0||||4I
4I|||||~Jl|V.||||| |ICI
IO||||CO
CO|Ul
0||CO
V|CO
Ol||||4I|4l|e
0|nit
m||Il
5nJ|8P||||| |||||||||||||||kf|||0|||||| ||||lal
IIL
ID|VI
0
4I
Ul|||4I
Vl|V
M|IO||||4I
VI00|8
n
0
m|IO
lJ.
m
Ct|n
Ol
tt
CO|n|||O|P.|nH
H| ||||||||||||||||||||||g|OO| ||0|||000||||4l
CO
O|Ol
&||||0
M||||||Fl080
4I
a|o|CC
0" gH
zn|| ||||||0|||M
OI||||0||Io
0|n
OI|m
IO|||n|||| ||||0|4
OI|OO
O|||ICI
Vl
M|I|||Ol||m
0|v5
co n
0 5|||||||| ||M
CO
IJJ
M4I|||||||Vl
Q|||||M
Q
Ul|0
Sl
w
C4|0C
In
wn
Ct
CO|||||||| ||||||||||||||||H|||||||| ||||||||||||||M|CO||||||||| |Ul
CO
I
'lO
CO|CO
OI
IQ
M|||||M
Ul
QQQ|V
VlQ|Ul0
UlQ
0|IO
Ctl
M||4I
UlQQ|4I
4J
UlQ|Ul
CO
Q|m
0
A
co|n
9
0
In|||||||| |||||||||||||||CO||||||||| |0r
I||||I
CO4I|||Qr|UI
I|I
M||r
CO|||CC
N
CO 0
all
CO
n||U
V.
CC
n
It||||||| |||||||||OI|UI||CO||||CC|||||||| |||||||||||||||Pf||||||||| ||M|||||4I||Q|OO||M||CO|CL
r-9
0 t'-||r
r
0||||||| |||||||||||||||||A||||||| ||CO
CO|CO
Q||CO
IJJ
CO||M||CO
Q|CO||Q||Q
CO|n
0
OI|IO
rt
I|j!I
It
CO
0||||||| |||||||||||||||CO||||||||| |III||||||||||||||||||||||| |Ul
CD|4J
Q|||||||M*
M|||||EIJ
'IO|0|n
CC|OIr||||||| |M|CO||||||CO
0&
UI|Q
Ul
Ul|||||4I|CI
0|v.
8
0|n
n
8|||||||