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← Citizens Advice Hampshire

2024-03-31-accounts

CITIZENS ADVICE HAMPSHIRE
(Limited by Guarantee)

TRUSTEES' ANNUAL REPORT
and

AUDITED FINANCIAL ACCOUNTS

31 March 2024

Company registration number : 6435678
Charity registration number : 1122695

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

CONTENTS Year ended 31 March 2024

Page
The charity, trustees and professional advisers 3
Trustees' annual report 4-8
Report of the independent auditors 9
Financial accounts:
- Balance Sheet 14
- Statement of financial activities (incorporating an
income and expenditure account)		 15
- Statement of cash flows 16
- Notes to the accounts 17-28 
2

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

THE CHARITY, TRUSTEES AND PROFESSIONAL ADVISERS

Year ended 31 March 2024

THE CHARITY

Registered name   Citizens Advice Hampshire
Legal status     Company Limited by Guarantee
Registered address c/o Morris Crocker
Station House
North Street
Havant
Hampshire   PO9 1QU
Company registration no.     6435678
Registered charity no.   1122695
Website                 www.citahants.org

CHARITY TRUSTEES DURING YEAR
Elected Officers

Chair  Robert Morrison (resigned as a trustee
and Chair on 15 August 2023)
Sarah McNeice (appointed a trustee on
10 May 2023 and as Chair on 18 August
2023)
Vice Chair             Roger Middleton (appointed a trustee
on 10 May 2023 and as Vice Chair on 18
August 2023)
Honorary Treasurer

Richard Mackay

Other Trustees

Stephen Bowden, John Keating (resigned 13 March 2024), Glynne Miles (resigned 10
November 2023), Martin Stern, Thomas Downes, Sarah Gooding, Anne Winstanley,
Catherine Brooks (appointed 15 February 2024), David Moxon (appointed on 14 February
2024), Paul Ellison (appointed 26 March 2023 then resigned 12 June 2024).

COMPANY SECRETARY   Robyn Kohler
CHIEF EXECUTIVE    Robyn Kohler

PROFESSIONAL ADVISERS

Principal banker

Independent examiner

CAF Bank Ltd. 25 Kings Hill Avenue,
Kings Hill, West Malling, Kent ME19 4JQ
Morris Crocker, Station House, North
Street, Havant, Hampshire PO9 1QU

3

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

TRUSTEES’ ANNUAL REPORT

Year Ended 31 March 2024

The Trustees submit their annual report and statement of accounts of Citizens Advice
Hampshire (CitAH, the Company or the Charity) as at and for the year ended 31 March
2024.

SECTION 1 - STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity was incorporated on 23 November 2007 as a company limited by guarantee
and is a charity registered under the Charities Act 2011. The Company's articles of
association require that the Charity be managed by a Board of Trustees who are
directors of the Company within the meaning of the Companies Act 2006.

Registration details of the Charity, the names of the Trustees and professional
advisers are to be found on page 3.

Appointment of trustees

Local Citizens Advice (LCA) located in Hampshire (including Portsmouth, Southampton
and the Isle of Wight) are entitled to become members. Trustees are nominated by
members such that one trustee is appointed for each local authority area. The Board
may co—opt other persons to be a trustee. All trustees who served during the period,
apart from Robert Morrison, Roger Middleton and Sarah McNiece were nominated by Local
Citizens Advice. All new Board members are given an information pack and induction
to CitAH and the Trustee Board.

The Trustees at the date of this report are:
Stephen Bowden, Thomas Antony Downes, Sarah Gooding, Sarah McNeice, Richard Mackay,
Martin Stern, Anne Winstanley, Catherine Brooks and David Moxon.

All trustees at the date of this report apart from Sarah McNeice were nominated by
Local Citizens Advice.

Organisation and trustees' responsibilities

The Trustees are responsible for setting and monitoring the objectives and strategy
of the Charity, and ensuring the necessary policies and procedures are in place to
enable the team of staff and volunteers to work effectively. The Board of Trustees
meets not less than quarterly. Major operating decisions are made by a simple majority
of a quorate Board. Minor and routine operating decisions are delegated to the Chief
Executive, Local Citizens Advice, consultants or individual trustees and reported to
the Trustee Board at its next meeting.

Company law requires the Trustees to prepare accounts for each financial year. This
year the charity has adopted the Financial Reporting Standard 102 (FRS 102) the
standard applicable to charities in the UK and Republic of Ireland. Under company
law the Trustees must not approve the accounts unless they are satisfied that they
give a true and fair view of the state of affairs of the Charity and of its surplus
or deficit for that year. In preparing such statements, the Trustees are required
to:

The Trustees are responsible for keeping adequate accounting records that are
sufficient to show and explain the Charity's transactions and disclose with reasonable
accuracy at any time its financial position and to enable them to ensure the accounts
comply with the Companies Act 2006. They are also responsible for safeguarding the
Charity's assets and hence for taking reasonable steps for the prevention and
detection of fraud and other irregularities.

4

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

TRUSTEES’ ANNUAL REPORT (continued)

Year Ended 31 March 2024

SECTION 1 - STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)

Related and associated organisations

The National Association of Citizens Advice Bureaux (Citizens Advice):

Local Citizens Advice:

There are currently 12 Local Citizens Advice organisations in the Hampshire County Council area who are members of the Charity. In addition, Portsmouth, Southampton and Isle of Wight Citizens Advice are also members. Certain projects are carried out by the members on behalf of the Charity in return for a fee which is negotiated on an arm's length basis.

SECTION 2 - OBJECTIVES AND ACTIVITIES

Objectives

The Charity is established for the promotion of any charitable purpose for the benefit of the community in Hampshire and surrounding areas by the advancement of education, protection and preservation of health and the relief of poverty, sickness and distress.

In furtherance of its purposes the Charity is permitted by its constitution to facilitate and assist Local Citizens Advice (LCA) to provide their services and to do all such other lawful things which promote or help to promote the objectives.

The trustees have had due regard to the Charity Commission's public benefit guidance when exercising its powers and duties.

Activities

The over—riding policies pursued in the attainment of the Charity's objectives are to:

Strategic planning

The Board annually reviews and updates strategy in line with the collective needs of Local Citizens Advice, changes in the economic and legislative situation and taking into account the approach of other competing charities. Strategic priorities for Citizens Advice Hampshire can be divided into two areas.

Supporting the activities of Local Citizens Advice

Securing funding that will benefit Hampshire and IOW residents, supporting Local Citizens Advice offices by delivering training, sharing knowledge and encouraging collaboration, making connections with other Hampshire wide organisations (e.g. Hampshire County Council) and representing the Hampshire Citizens Advice network on relevant groups and forums, leading projects that are delivered across Local Citizens Advice (e.g. Hampshire Macmillan Citizens Advice Service, and Home and Well).

The operating environment

Local government funding remained a key source of funds for LCAs albeit at carefully controlled levels. This has led to a need to more actively obtain alternative sources of funding and a shift towards project funding with clearly agreed outcomes being a condition. Such sources are almost always time bound meaning that new additional skill levels are required to be developed and on occasion staff released in the event

5

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

TRUSTEES’ ANNUAL REPORT (continued)

Year Ended 31 March 2024

2 OBJECTIVES AND ACTIVITIES (continued)

The operating environment (continued)

of discontinuance of the service. Early in the next year we will be realigning the
staff capacity to focus on income generation and acquiring communication and digital
capacity.

As a consequence, management is increasing the time and resources spent developing
new partnerships which has become a core activity within Citizens Advice Hampshire.
At the same time the need for providing good quality advice remains high.

Citizens Advice has, in consultation with LCA's and ourselves, been seeking practical
ways to develop new strategies to strengthen the organisation to provide relevant
good quality advice that works best for the people of Hampshire we aim to serve.
Advice is increasingly being made available by digital means (largely by phone
combined with the website or by webchat and email).

Business

There have been significant changes to the Board during the year, with the resignation
of Robert Morrison, Chair and the appointment of Sarah McNeice who stepped in as
Interim Chair in August 2023. The board continued to meet quarterly to conduct its
business.

The staff of The Charity continue to be home based, and the roles and functions are
covered by 4 full time equivalent people. During the year the remuneration committee
and the Macmillan Steering groups have met, and the Board has agreed to encourage
LCA representation to facilitate the setting up of additional sub committees. A
summary of our achievements is set out below. The business plan covering 2022—25 is
published on our website. The extension plan to 2026 is in development.

SECTION 3 - ACHIEVEMENTS AND PERFORMANCE

Hampshire County Council (HCC)

The CEO meets quarterly to report on the HCC Infrastructure grant which is allocated
to support the training of staff and volunteers, to collaborate across Hampshire on
relevant strategic forums and to support the development of the LCAs in terms of
securing funding and overseeing pan Hampshire projects. The Charity provides data
insights to the Councill and supports LCAs to deliver advice and support around 70
000 clients a year. The Charity contributes to and supports several working groups
within HCC and across the County including Action Hampshire, Hampshire Leadership
forum, The Hampshire Partnership Board, Hampshire Safeguarding Adults Board, the
Hampshire Domestic Abuse Board, Money and Mental Health Forum, the Hampshire Autism
Partnership Board and the Hampshire Social Prescribers network.

Home & Well

Home & Well is a collaboration of Citizens Advice, Scottish & Southern Electricity
Networks, Southern Water, SE Water, Southern Gas Network and Hampshire and IOW
Integrated Care Board (ICB). The aim of the project is to provide wrap-around support
to vulnerable clients who are leaving hospital or at risk of being admitted.

The Home & Well team have successfully supported over 6961 clients since April 2020,
and more than 5097 of these have been signed up to the Priority Service Register. We
currently have 14 Advisors in 11 offices. Advisors in East Hampshire, Gosport and
Southampton attend regular drop ins at their local hospital.

Between 2023-24 Home & Well supported 2238 clients with 1635 being signed up to the
Priority Service Register.

Hampshire Macmillan Citizens Advice Service (HMCAS)

Over the year 4,482 clients, of which 3,050 were new, were supported generating
financial outcomes that benefit the client of £12.4m. While there were some staffing
and recruitment challenges throughout the year, the service continued to perform
exceptionally well and provide specialist advice to people in person and via the
dedicated telephone helpline. We ended the year fully staffed. Feedback from clients

6

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

TRUSTEES’ ANNUAL REPORT (continued)

Year Ended 31 March 2024

SECTION 3 – ACHIEVMENTS AND PERFORMANCE (continued)

Hampshire Macmillan Citizens Advice Service (HMCAS) (continued)

and professionals is regularly obtained and analysed, and our QAA (Quality Assurance
Assessment) remains rated green, meaning that we give good advice consistently.

Surrey Macmillan Citizens Advice Service (SMCAS)

This project commenced during the third quarter (Q3) of Financial Year 2023/24 and
primarily focused on recruitment and training of the caseworkers and establishing
links with the hospitals where we will be delivering an outreach service.

By Q4 we were just starting to take on and advice clients and generate some financial
outcomes. We supported 67 clients to achieve £122,398 in financial outcomes for
clients.

Healthwatch Hampshire

Citizens Advice Hampshire and Help and Care delivered the Healthwatch Service on
behalf of Healthwatch Hampshire. Healthwatch Hampshire tendered for the new contract
with Citizens Advice Hampshire and Help and Care continuing as delivery partners.
From 1[st ]April the tender was awarded to the Advocacy People, so we are not currently
involved in this service. The partnership between Citizens Advice Hampshire and Help
and Care ended, and residual funds were carried forward to add to the contribution
for Surviving Winter in 2024.

Key Worker Advice Project (KWAP)

This project was not successful in attracting continuation funds due to a restructure
in the commissioning NHS Trust.

National Lottery Debt Project

Working in partnership with the National Lottery Community Fund to support vulnerable
clients across Hampshire, Isle of Wight, Portsmouth & Southampton.

We provide an information, advice and casework service to people who are experiencing
profound difficulties in managing financial problems including debt and benefit
issues, and who may face additional problems such as the threat of homelessness. This
support is face to face.

We have now supported 467 clients and helped to write off £933,572 worth of debt.

Between 2023/24 the project supported 333 vulnerable clients, helped to write off
£617,781 worth of debt and supported with £195,679 with income maximised and debt
managed.

Surviving Winter

This project ran from January to March enabling clients to access money for food,
heating, clothing and debt arrears. We supported 94 households with £9,375.50 of
grants with most clients aged between 65 and 90. The original funding from HIWCF was
£4500 and we were able to supplement this with £5000 of residual funding from the
Healthwatch project which was closed.

Research and Campaigning

The Charity’s CEO chairs the Research and Campaigns forum which was able to meet
quarterly throughout the year collecting and coordinating evidence from LCA's. This
information is shared with local agencies / services and forms the basis for local,
regional and national campaigning to influence or change the way in which some
services are delivered. This year we have focussed on Digital Exclusion and Housing
as issues emerging and will look to campaign for funds in these areas next year.

Support for Local Citizens Advice

In addition to the activities outlined above, The Charity acts as a conduit for
managers and staff of LCA’s, sharing best practice as well as supporting county wide
applications for grants and non-restricted funds. This year we held a strategic
development day and spent some time surveying LCA Chief Officers about their uptake
of services and what their priorities are for the next three years. This has enabled
us to develop a business plan fit for purpose and move towards dedicating time to
income generation.

7

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

TRUSTEES’ ANNUAL REPORT (continued)

Year Ended 31 March 2024

SECTION 4 – FINANCIAL REVIEW

The Charity is dependent upon receiving grants and contracts for the projects and
services it operates. During the year there were four full time equivalent staff
directly employed.  All staff who deal directly with the public are engaged and
contracted by the LCA’s that deliver the services. In addition, there are minimal
administration and governance costs.

The charity has no borrowings.

Income and Surplus for the year

Charitable income totalled £1,010,989 (2023: £951,503).

The unrestricted net surplus for the year was £25,410 (2023: £25,272). The
unrestricted general fund was £164,461 at 31 March 2024 (2023: £166,672).

The restricted deficit for the year was £71,442 (2023 £61,363 surplus). The
restricted balance brought forward, and transfers made in the year results in
£431,693 (2023: £503,134) being carried forward. This relates to a difference in
timing between receipt of grants and expenditure incurred.

Reserves and risks policies

The reserves policy is reviewed by the Board and adjusted where necessary. It has
been set at levels to cover three months forward anticipated operating costs together
with a bid reserve to allow for any discontinuance commitments.
The Charity recognises the need to maintain reserves to enable it to:

The Trustees operate a Risk Management register and a process that assists in the
identification and mitigation of potential risks. The Trustees have reviewed the
risks to which it considers the Charity is exposed and has developed a system of
continuous review to address them.

The main financial risk is the loss of funding. This is minimised by keeping a close
relationship with existing funders, developing new sources of funding and holding
sufficient cash reserves to enable the winding down of any service in a controlled
fashion if funding ceases. Cash reserves are held in a number of banks to ensure
coverage by the Financial Services Compensation scheme.

The Charity would like to give thanks to staff and volunteers of CitAH and Local
Citizens Advice who have contributed so much to our development over the past year.

By order of the Trustees,

……………………………………………………………………… Chair …………………………………………………………… Date 2nd December 2024 S McNeice 

The Board of Trustees

Citizens Advice Hampshire

c/o Morris Crocker, Station House
North Street, Havant
Hampshire, PO9 1QU

8

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

CITIZENS ADVICE HAMPSHIRE (LIMITED BY GUARANTEE)

Year Ended 31 March 2024

Opinion

We have audited the financial statements of Citizens Advice Hampshire (Limited by
Guarantee) (the 'charitable company') for the year ended 31 March 2024 which
comprise the Statement of Financial Activities, the Balance Sheet and notes to the
financial statements, including a summary of significant accounting policies. The
financial reporting framework that has been applied in their preparation is
applicable law and United Kingdom Accounting Standards (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 Auditors' 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.

9

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

CITIZENS ADVICE HAMPSHIRE (LIMITED BY GUARANTEE) (continued)

Year Ended 31 March 2024

Other information

The trustees are responsible for the other information. The other information
comprises the information included in the Annual Report, other than the financial
statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and,
except to the extent otherwise explicitly stated in our report, we do not express
any form of assurance conclusion thereon.

In connection with our audit of the financial statements, 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 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.

Other matter

We draw attention to the fact that the financial statements for the year ended 31
March 2023, presented for comparative purposes, were not audited. Accordingly, the
comparative figures in the current year’s financial statements are unaudited and
were included for information purposes only. Our opinion is not modified in respect
of this matter.

2nd December 2014 

10

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

CITIZENS ADVICE HAMPSHIRE (LIMITED BY GUARANTEE) (continued)

Year Ended 31 March 2024

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its
environment obtained in the course of the audit, we have not identified material
misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies
Act 2006 requires 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 purposes 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.

11

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

CITIZENS ADVICE HAMPSHIRE (LIMITED BY GUARANTEE) (continued)

Year Ended 31 March 2024

Our responsibilities for the audit of the financial statements

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 a Report of the Independent Auditors 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.

From discussion with management and those charged with governance information about
the entity is documented to assess the activity within the organisation. We discuss
management's assessment of risk in respect of irregularities, fraud and going
concern.

Based on these discussions and our own assessments we determined that the key risk
areas were income recognition in respect of cut off issues and management override
concerning the size of the organisation.

We set financial statement materiality level based on the level of income. As a not
for profit organisation raising income is its primary focus which is why income was
used to determine the level of materiality. Our overall assessment of risk was used
to determine performance materiality at an appropriate level.

Substantive audit tests were designed after assessing and performing walkthrough
tests. The walkthrough testing confirmed documented systems which have been
designed to act as a preventative measure against fraud and error which appear to
be operating as documented. Substantive testing tested a sample of the population,
representative of the population, to identify errors. The testing did not identify
any material misstatements in areas tested.

Audit substantive tests concluded no material errors over the key risk areas of
income recognition and management override.

The audit considers the organisation is not exposed to material risk of error as a
result of assessing laws and regulations that are appropriate to the organisation.

Management assessed there is no going concern risk.

A further description of our responsibilities for the audit of the financial
statements is located on the Financial Reporting Council's website at
www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report
of the Independent Auditors.

12

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

CITIZENS ADVICE HAMPSHIRE (LIMITED BY GUARANTEE) (continued)

Year Ended 31 March 2024

Use of our report

This report is made solely to the charitable company's members, as a body, in
accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has
been undertaken so that we might state to the charitable company's members those
matters we are required to state to them in an auditors' 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 charitable company and the charitable
company's members as a body, for our audit work, for this report, or for the
opinions we have formed.

P Underwood (Senior Statutory Auditor)
for and on behalf of Morris Crocker Limited

Chartered Accountants
Statutory Auditors
Station House
North Street
Havant
Hampshire
PO9 1QU

Date: .............................................

13

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

BALANCE SHEET

Year ended 31 March 2024

CURRENT ASSETS
Debtors and prepayments
Cash at bank and in hand
CURRENT LIABILITIES
Creditors: Amounts falling due within one year
Total Assets Less Current Liabilities
TOTAL NET ASSETS
REPRESENTED BY:
ACCUMULATED FUNDS
Unrestricted funds
Restricted funds
FUND BALANCES AT 31 MARCH		 Note
4
5
6
16
2024
2023
£
£
193,972
167,423
758,575
774,930
952,548
942,353
263,612
207,386
688,935
734,967
688,935
734,967
257,243
231,833
431,693
503,134
688,935
734,967

STATEMENTS OF THE TRUSTEES

The trustees acknowledge their responsibilities for:

(a)ensuring that the Company keeps proper accounting records which comply
with Sections 386 and 387 of the Companies Act 2006; and,

(b)preparing financial accounts which give a true and fair view of the
state of affairs of the Company as at the end of each financial year and of
the results of its charitable operations for each financial year in accordance
with the requirements Section 394 and 395 and which otherwise comply with the
requirements of the Companies Act 2006 relating to accounts, so far as
applicable to the Company.

The accounts have been prepared in accordance with the provisions in Part 15 of the
Companies Act 2006 relating to small companies.

Approved by the Board of Trustees and signed on its behalf:

2nd December 2024 

……………………………………………………………………… Chair                      …………………………………………………………… Date

S McNeice

14

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES

(Incorporating an income and expenditure account)

Year ended 31 March 2024

INCOME FROM:
Donations
Charitable activities
Interest received
Total income
Refund of previous years’ grants
EXPENDITURE ON:
Charitable activities
NET INCOME
TRANSFERS
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Note
7
8
9
16		 Year ended 31 March 2024
Unrestricted
funds
Restricted
funds
Total
funds
£
£
£
500 500
64,703 946,286 1,010,989
26,431
26,431
91,134 946,786 1,037,920
136,000 136,000
91,134 810,786 901,920
65,724 882,228 947,952
25,410
(71,442)
(46,032)
-
25,410
(71,442)
(46,032)
231,833 503,134 734,967
257,243 431,692 688,935		 Year ended 31 March 2023
Unrestricted
funds
Restricted
funds
Total
funds
£
£
£
-
64,121 887,382 951,503
9,345
9,345
73,466 887,382 960,848
48,194 826,019 874,213
25,272 61,363 86,635
500
(500)
-
25,772 60,863 86,635
206,061 442,271 648,332
231,833 503,134 734,967

CITIZENS ADVICE HAMPSHIRE (Limited by Guarantee)

STATEMENT OF CASH FLOWS

Year ended 31 March 2024

Cash flows arising from operating activities
Net income / (expenditure) for the year (as per Statement of financial activities)
Adjustments for:
(Increase) / decrease in debtors
Increase / (decrease) in creditors
Net cash provided by operating activities
Increase in cash and cash equivalents during the year
Cash and cash equivalents at beginning of the year
Cash and cash equivalents at end of the year		 Financial reporting year
ended		 Financial reporting year
ended
31/03/2024
£
(46,032)
(26,549)
56,227
(16,354)
(16,354)
774,930

758,576		 31/03/2023
£
86,635
(55,169)
84,040
115,506
115,506
659,424
774,930

2 

The notes on pages 17 – 28 form part of these accounts.

16

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

NOTES TO THE ACCOUNTS

Year ended 31 March 2024

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:

(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.

The Charity is a registered charity and, as such, is exempted by H M Revenue & Customs from liability to corporation tax on its operating surpluses and investment income while it pursues its charitable objectives.

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.

17 

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

NOTES TO THE ACCOUNTS

Year ended 31 March 2024

NOTE 2 - ACCOUNTING POLICIES (continued)

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.

(i) Cash and cash equivalents

Cash and cash equivalents represent the amounts held in bank current accounts
and cash at the balance sheet date together with bank deposits on not more than
95 days' notice.

(j)Liabilities
Liabilities are recognised as soon as an outflow of economic benefit is
considered more likely than not to occur under a legal or constructive obligation
committing the Charity to pay out resources. Creditors that are current
liabilities are recognised at the settlement amount expected to be paid at the
balance sheet date.

The Charity' s financial accounts are prepared on the going concern basis of
accounting unless the Trustees intend to cease operations or have no realistic
alternative but to do so. In assessing whether the going concern basis of
accounting is appropriate, the Trustees take into account all available
information about the future, which is at least, but not limited to, twelve
months from the date when the financial accounts are authorised for issue.

NOTE 3 - NATURE AND PURPOSE OF PROJECT FUNDS

Designated funds

Funds have been designated by the Trustees to ring—fence resources to meet the
identified needs and risks to which the Charity is susceptible.

Although the Charity has been successful in gaining continuation of many grants
the Trustees recognise that from time—to—time projects may cease and there
would be costs of closing them down in a controlled way.

Working with Social Services and the NHS to trial the effectiveness of embedding 22 Citizens Advice advisors within their teams. 

Provision of training to paid and volunteer staff of Local Citizens Advice.

Recruitment and initial training of volunteers to work in Local Citizens Advice
providing advice to clients by phone.

18

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

NOTES TO THE ACCOUNTS

Year ended 31 March 2024

NOTE 3 - NATURE AND PURPOSE OF PROJECT FUNDS (continued)

(e) Networking and Fundraising

Funds to network with potential funders and other organisations and to develop
bids for funding opportunities.

Restricted funds

The principal project funds listed below are restricted funds, their purposes are to
provide the following services and support:

Provision of advice to patients leaving hospital including where appropriate
assisting them to sign up to the Priority Services Register of Electricity, Gas
and Water Companies.

Working in partnership with Macmillan Cancer Support the provision of financial,
benefits and employment advice to people affected by cancer in Hampshire.

(h) Surrey Macmillan Citizens Advice Service

This project commenced during financial year 2023/24. Working in partnership
with Macmillan Cancer Support the provision of financial, benefits and
employment advice to people affected by cancer in Surrey.

A project aimed at helping with access to financial help for food, heat and
clothing from November to March.

(j) Hampshire Hospices Advice Service

Provision of financial, benefits and employment advice to patients of hospices.

Working in partnership with Maggie's for the provision of financial, benefits
and employment advice to people affected by cancer attending the Maggie's centre
at Southampton Hospital.

(l) National Lottery Debt Project

A project to support vulnerable clients with debt advice.

NOTE 4 - DEBTORS, PREPAYMENTS AND ACCRUED INCOME

Debtors
Prepayments
Accrued Income

2024
£
151,015
370
42,588
193,972		 2023
£
116,755
1,135
49,533
167,423		 
19

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

NOTES TO THE ACCOUNTS

Year ended 31 March 2024

NOTE 5 - CASH AT BANK AND IN HAND

Current accounts
Deposit accounts
2024
£
152,597
605,978
758,575		 2023
£
100,607
674,323
774,930

NOTE 6 - CREDITORS

Amounts due to Local Citizens Advice
Amounts due to suppliers
Taxation and social security
Accrued charges
Deferred Revenue



2024
2023
£
£
185,190
170,938
4,053
9,000
4,312
3,268
48,917
24,180
21,140
-
263,612
207,386		 
Deferred revenue has been recognized in the accounts to reflect income received in
advance for services and activities that will take place in the 2024-25 financial
year. The deferred revenue relates to grants received from the National Lottery and
Maggie’s.

NOTE 7 - DONATIONS

To support
the
Hampshire
Macmillan
Citizens
Advice
Service		 Year ended 31 March 2024
Unrestricte
d funds
Restricte
d funds
Total
funds
£
£
£
-
500
500		 Year ended 31 March 2023
Unrestricte
d funds
Restricte
d funds
Total
funds
£
£
£
-
-
-		 
20

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

NOTES TO THE ACCOUNTS

Year ended 31 March 2024

NOTE 8 - INCOME FROM CHARITABLE DONATIONS

Hampshire Macmillan Citizens
Advice Service
Surrey Macmillan Citizens Advice
Service
Hampshire Hospices Advice Service
Healthwatch Hampshire
Home & Well
Surviving Winter
Training & Development
Networking & Development
Volunteer Strategy
Research & Campaigning
Household support
Kickstart
Maggie's
Reaching People Together
NHS - KWAP
Debt Advice
Warm Bods
Other		 Year ended 31 March 2024
Unrestricted
funds
Restricted
funds
Total
funds
£
£
£
309,103 309,103
102,168 102,168
11,700 11,700
- -
286,276 286,276
10,419 10,419
29,192
29,192
5,500
5,500
25,762
25,762
-
-
- -
- -
30,475 30,475
- -
29,594 29,594
166,551 166,551
- -
4,249
4,249
64,703 946,286 1,010,989		 Year ended 31 March 2023
Unrestricted
funds
Restricted
funds
Total
funds
£
£
£
330,071 330,071
- -
9,972 9,972
42,000 42,000
255,822 255,822
5,622 5,622
24,240
24,240
39,000
39,000
-
-
2,501 2,501
360 360
38,700 38,700
33,750 33,750
67,500 67,500
91,084 91,084
10,000 10,000
881
881
64,121 887,382 951,503		 
21

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

NOTES TO THE ACCOUNTS

Year ended 31 March 2024

NOTE 9 - EXPENDITURE ON CHARITABLE ACTIVITIES

Cost of services (Note 10)
Administration and support costs (Note
11)
Payroll and related costs (Note
12)
Reallocation of costs (Note 16)		 Year ended 31 March 2024
Unrestricted
funds
Restricted
funds
Total
funds
£
£
£
17,906 756,159 774,066
18,833
18,833
73,709 81,345 155,054
110,448 837,504 947,952
(44,724) 44,724
-
65,724 882,228 947,952		 Year ended 31 March 2023
Unrestricted
funds
Restricted
funds
Total
funds
£
£
£
21,765 660,687 682,452
17,512
17,512
57,296 116,953 174,249
96,573 777,640 874,213
(48,379) 48,379
-
48,194 826,019 874,213 
22

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

NOTES TO THE ACCOUNTS

Year ended 31 March 2024

NOTE 10 - COST OF SERVICES

Hampshire MacMillan Citizens
Advice Service
Surrey MacMillan Citizens Advice
Service
Hampshire Hospices Advice Service
Healthwatch Hampshire
Home & Well
Surviving Winter
Training & Development
Networking & Development
Volunteer Strategy
Research & Campaigning
Household support
Kickstart
Maggie’s
Reaching People Together
NHS - KWAP
Debt Advice
Warm Bods
Other		 Year ended 31 March 2024
Unrestricted
funds
Restricted
funds
Total
funds
£
£
£
271,567 271,567
84,435 84,435
5,734 5,734
- -
222,402 222,402
13,057 13,057
17,906
17,906
-
-
-
-
-
-
- -
- -
32,828 32,828
- -
6,641 6,641
117,496 117,496
1,998 1,998
-
17,906 756,159 774,066		 Year ended 31 March 2023
Unrestricted
funds
Restricted
funds
Total
funds
£
£
£
284,284 284,284
- -
168 168
40,508 40,508
196,856 196,856
1,020 1,020
11,765
11,765
-
-
-
-
-
30,271 30,271
21,064 21,064
73,896 73,896
6,596 6,596
6,024 6,024
10,000
10,000
21,765 660,687 682,452		 
23

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

NOTES TO THE ACCOUNTS

Year ended 31 March 2024

NOTE 11 - ADMINISTRATION AND SUPPORT COSTS

Staff training and conferences
Travel expenses
Meeting costs
Bookkeeping fees
Printing, postage and stationery
Computer consumables and software
Website development
Telephone
Insurance and compliance
Governance costs:
Independent auditor's fees
Trustees’ meetings and AGM
Recruitment
Fees to member Citizens Advice Bureaux
Bank charges
Other		 Year ended 31 March 2024
Unrestricted
funds
Restricted
funds
Total
funds
£
£
£
318
318
3,180
3,180
1,456
1,456
2,910
2,910
556
556
1,473
1,473
1,386
1,386
609
609
438
438
1,379
1,379
148
148
205
205
1,346
1,346
3,428
3,428
18,833
- 18,833		 Year ended 31 March 2023
Unrestricted
funds
Restricted
funds
Total
funds
£
£
£
586
586
3,196
3,196
-
3,500
3,500
269
269
338
338
2,940
2,940
301
301
434
434
-
2,000
2,000
1,209
1,209
1,327
1,327
300
300
900
900
212
212
17,512
- 17,512		 
24

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

NOTES TO THE ACCOUNTS

Year ended 31 March 2024

NOTE 12 - PAYROLL COST AND STAFF NUMBERS

Managerial & Administration
Gross Pay
Social security
Employer pension contribution		 Year ended 31 March 2024
Unrestricted
funds
Restricted
funds
Total
funds
£
£
£
64,643 76,456 141,099
4,495 3,851 8,346
4,571 1,038 5,609
73,709 81,345 155,054		 Year ended 31 March 2023
Unrestricted
funds
Restricted
funds
Total
funds
£
£
£
50,787 107,992 158,779
3,703 6,086 9,789
2,806 2,875 5,681
57,296 116,953 174,249		 
The average number of staff employed during the equivalent year was 5 representing an average full time of 4 (2023: 8 and 5).

No individual’s employee benefit (excluding employer pension costs) exceeded £60,000 p.a.

The trustees are ultimately responsible for planning, directing and controlling the charity. Consequently, the Trustees do not
consider that any member of staff meets the definition of key management personnel referred to in the SORP.

25

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

NOTES TO THE ACCOUNTS

Year ended 31 March 2024

NOTE 13 - TRUSTEES REMUNERATION AND EXPENSES

No trustees, nor anyone connected with them, received any remuneration in connection
with their services as trustees of the Charity during the year.

Two trustees received reimbursements for travel expenses incurred in carrying out
their duties as trustees of the Charity. The total cost amounted to £767 claimed by
Richard Mackay (Treasurer) and Robert Morrison (Chair for part of the financial
year).

NOTE 14 - RELATED PARTY TRANSACTIONS

The Charity did not engage in any transactions with related parties as defined by
the Charities SORP (FRS 102) (2023: None). Section 1 of the Trustees Annual Report
explains the relationship between the Charity and the local Citizens Advice
organisations.

NOTE 15 - FUNDS HELD AS AGENT

CitAH acted as agent for the Household Support project funds received by an
independent Local Citizens Advice (LCA) from Hampshire County Council. CitAH acted
as a gateway to distribute said funds equally to 11 participating LCAs in Hampshire.
Three distributions were made during the reporting year. The first payment
distribution took place in April and amounted to £22,913 in total (11 payments of
£2,083). The second payment distribution took place in September and amounted to
£131,087 in total (11 payments of £11,917). The third payment distribution took
place in December and amounted to £21,076 in total (11 payments of £1,916). CitAH
did not receive management fee for the services provided towards the Household
Support project.

26

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

NOTES TO THE ACCOUNTS

Year ended 31 March 2024

NOTE 16 - ACCUMULATED FUNDS MOVEMENT

Unrestricted
General fund
Designated fund:
Project Closure
Mental Health
Winchester
Mental Health
Southampton
Training &
Development
Networking &
Fundraising
Volunteer strategy
Other		 Year ended 31 March 2024
Balance
brought
forward
Incoming
resource
s
Refund
of
previou
s
years’
grant
Direct
resources
expended
Allocated
administrati
on costs
Balance
s
carried
forward
£
£
£
£
£
166,672
30,680
-
(79,792)
46,901
164,461
32,867
32,867
-
-
6,659
29,192
(22,896)
(2,288)
10,667
9,760
5,500
(5,848)
(585)
8,827
15,875
25,762
(1,105)
(111)
40,421
(806)
806
-
65,161
60,454
-
(30,656)
(2,178)
92,782
231,833
91,134
-(110,448)
44,724
257,243		 Year ended 31 March 2023
Balance
brought
forward
Incoming
resource
s
Direct
resources
expended
Allocated
administrati
on costs
Transfe
r
Balances
carried
forward
£
£
£
£
£
£
145,686
29,726
(60,288)
51,048
500
166,672
33,904
(1,037)
32,867
10,488
(10,000)
(488)
-
-
24,240
(15,400)
(2,181)
6,659
19,500
(9,740)
9,760
15,983
(108)
15,875
-
60,375
43,740
(36,285)
(2,669)
-
65,161
206,061
73,466
(96,573)
48,379
500
231,833		 
27

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

NOTES TO THE ACCOUNTS

Year ended 31 March 2024

NOTE 16 - ACCUMULATED FUNDS MOVEMENT (continued)

Restricted
Hampshire
Macmillan
Citizens Advice
Service
Surrey Macmillan
Citizens Advice
Service
Hampshire
Hospices Advice
Service
Healthwatch
Hampshire
Home & Well
Surviving Winter
Household support
Kickstart
Maggie's
Reaching People
Together
NHS - KWAP
Debt Advice
Warm Bods		 Year ended 31 March 2024
Balance
brought
forward
Incoming
resources
Refund of
previous
years’
grant
Direct
resources
expended
Allocated
administration
costs
Balances
carried
forward
£
£
£
£
£
163,457
309,603 (136,000) (305,471)
31,590
102,168
(102,168)
-
11,700
(6,436)
(5,264)
-
1,255
(473)
(783)
-
256,106
286,276
(244,981)
(25,828)
271,572
3,988
10,419
(13,570)
(836)
-
-
-
12,518
30,475
(33,332)
(9,658)
-
-
(19,967)
29,594
(9,152)
(476)
-
83,401
166,551
(119,923)
(1,500)
128,529
2,376
(1,998)
(378)
-
503,134
946,786(136,000) (837,504)
(44,724)
431,693
734,967 1,037,920(136,000) (947,952)
-
688,935		 Year ended 31 March 2023
Balance
brought
forward
Incoming
resources
Direct
resources
expended
Allocated
administration
costs
Transfer
Balances
carried
forward
£
£
£
£
£
£
148,751
330,071 (325,261)
(3,600)
13,496
163,457
-
9,972
(1,229)
(1,027)
(7,716)
-
10,068
42,000
(45,646)
(4,667)
(500)
1,255
267,962
255,822 (234,663)
(27,235)
(5,780)
256,106
5,622
(1,334)
(300)
3,988
2,501
(2,501)
-
1,476
360
(967)
(869)
-
10,000
38,700
(31,369)
(4,813)
12,518
4,014
33,750
(37,167)
(597)
-
67,500
(86,297)
(1,170)
(19,967)
91,084
(7,683)
83,401
10,000
(6,024)
(1,600)
2,376
442,271
887,382(777,640)
(48,379)
(500)
503,134
648,332
960,848(874,213)
-
-734,967		 
28