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← Citizens Advice Hampshire

2025-03-31-accounts

CITIZENS ADVICE HAMPSHIRE
(Limited by Guarantee)

TRUSTEES' ANNUAL REPORT
and

AUDITED FINANCIAL ACCOUNTS

31 March 2025

Company registration number : 6435678
Charity registration number : 1122695

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

CONTENTS Year ended 31 March 2025

Page
The charity, trustees and professional advisers 3
Trustees' annual report 4-8
Report of the independent auditors 9-12
Financial accounts:
- Balance Sheet 13
- Statement of financial activities (incorporating an
income and expenditure account)		 14
- Statement of cash flows 15
- Notes to the accounts 16-28 
2

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

THE CHARITY, TRUSTEES AND PROFESSIONAL ADVISERS

Year ended 31 March 2025

 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  Sarah McNeice (resigned 12 September
2025), Robert Sweatman (appointed on
16 September 2025)

Other Trustees

Stephen Bowden (resigned 6 August 2025), Martin Stern, Thomas Downes, Sarah Gooding
(resigned 27 June 2025), Anne Winstanley (resigned 30 November 2024), Catherine
Brooks (resigned 1 July 2025), Richard Mackay, David Moxon, Deborah Cornick
(appointed 21 October 2024, resigned 16 July 2025) Tanya Park (appointed 26 February
2025), Paul Ellison (resigned 12 June 2024), Jonathan Dapre (appointed 24 March
2025), Oliver Phillips (appointed on 27 February 2025), Robert Bosshardt (appointed
on 27 February 2025, resigned 11 August 2025).

COMPANY SECRETARY

Robyn Kohler (resigned 22 September
2025) Robert Sweatman (appointed 22
September 2025)

CHIEF EXECUTIVE

Robyn Kohler (resigned 22 September
2025) Neill Young (appointed 26 August
2025)

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 2025

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
2025.

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 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:

Thomas Downes, Robert Sweatman, Richard Mackay, Martin Stern, David Moxon, Tanya
Park, Jonathan Dapre and Oliver Phillips.

All trustees at the date of this report were nominated by Local Citizens Advice
except for Robert Sweatman who was coopted as an independent trustee.

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 2025

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 13 Local Citizens Advice organisations within the area covered by the Councils of Hampshire, Portsmouth, Southampton and Isle of Wight. 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 2025

2 OBJECTIVES AND ACTIVITIES (continued)

The operating environment (continued)

of discontinuance of the service. Staff capacity was realigned during the year to
focus on income generation and project management.

The 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 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 a number of changes to the Board during the year as outlined on page
3 of this report. 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 were
covered by 4.5 full time equivalent people. A summary of our achievements is set out
below. The business plan covering 2022—25 is published on our website and Citizens
Advice Hampshire will continue to evaluate its role against current needs.

SECTION 3 - ACHIEVEMENTS AND PERFORMANCE

Hampshire County Council (HCC)

During the year the CEO meet quarterly to report on the HCC Infrastructure grant
which was 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.
During the year HCC gave notice of their intention not to renew the infrastructure
grant for 2025/26.

Home & Well

Home & Well is a collaboration of Citizens Advice, Scottish & Southern Electricity
Networks, Southern Water, South East Water, Southern Gas Network and Hampshire and
Isle of Wight 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 9,500 clients since April 2020,
and more than 90% of these have been signed up to the Priority Service Register. We
currently have 18 Advisors in 11 offices. Advisors in East Hampshire, Gosport and
Southampton attend regular drop ins at their local hospital.

Between 2024-25 Home & Well supported 2,757 clients with 2,103 being signed up to
the Priority Service Register.

Hampshire Macmillan Citizens Advice Service (HMCAS)

Over the year 4,710 clients, of which 2,668 were new, were supported generating
financial outcomes that benefit the client of £15.3m. A full staff level was
maintained 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 and professionals
is regularly obtained and analysed, and our Quality Assurance Assessment (QAA) remains
rated green, meaning that we give good advice consistently.

6

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

TRUSTEES’ ANNUAL REPORT (continued)

Year Ended 31 March 2025

SECTION 3 – ACHIEVMENTS AND PERFORMANCE (continued)

Surrey Macmillan Citizens Advice Service (SMCAS)

This project had a very successful first year and achieved 100% of Macmillan KPI for
Q4. Recruitment and training were challenging, with some vacancies remaining at the
end of Q4. The service supported 2,302 clients during the year, of which 1,452 were
new. Outcomes gained for our clients totalled £8.5m. Outreaches were established at
three hospitals.  The service has made a positive start and started to perform well
providing specialist advice to people in person and via the dedicated telephone
helpline. Feedback from clients and professionals is regularly obtained and analysed,
and our Quality Assurance Assessment (QAA) remains rated green, meaning that we give
good advice consistently.

Macmillan has advised that both HMCAS and SMCAS will not be extended in the current
format beyond 31[st] May 2026. A new delivery model will be considered for which Citizen
Advise Hampshire continues to work with Macmillan to see if there is a role to be
played in any new project.  Any such project would be subject to a tender process.

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.

In 2024-25 we supported 399 vulnerable clients, helped to write off £905,773 worth
of debt and £415,957 income maximised / debt managed.

The current project also comes to an end during the current financial year (2025/26)
and Citizens Advice New Forest will look to take forward discussion on any possible
extension of this project.

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. 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, 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.

Home & Well GNN (Good Neighbours Network)

The Good Neighbours Network has over 4,000 volunteers who operate 120 local groups
across Hampshire. They work alongside the 600 Citizens Advice volunteers, to help
deliver the energy advice and support. Working with Southern Gas Network, the project
aims to support 4,000 vulnerable households over 2 years.

In 2024-25, the project has supported 1,323 households at the end of year one.
Households given energy advice 402, Carbon Monoxide (CO) Awareness Conversations 609,
Payment Systems Regulator (PSR) Conversations 629, PSR Registrations 101, CO Alarms
Gifted 239.

Digital Exclusion

The project aimed to support 600 Hampshire households, particularly families with
children, pensioners, and disabled clients, with an anticipated income gain of
£400,000. It exceeded expectations, assisting 779 households (130% of target), of
whom 62% were over 60 and 58% reported a disability or long-term health condition.
Clients achieved financial gains totalling £1,093,607.21. Advisers addressed 5,715
issues, an average of 7.33 per client—relating to digital exclusion, benefits, energy
support, and charitable aid, many of which were complex and time-consuming to resolve.

7

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

TRUSTEES’ ANNUAL REPORT (continued)

Year Ended 31 March 2025

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 and a half full time equivalent staff directly employed. All staff who deal directly with the public are engaged and contracted by the LCA 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 £1,666,302 (2024: £1,011,489).

The unrestricted net surplus for the year was £45,254 (2024: £25,410). The unrestricted general fund was £203,508 at 31 March 2025 (2024: £164,461).

The restricted net surplus for the year was £41,118 (2024 £71,442 deficit). The restricted balance brought forward, and transfers made in the year results in £472,811 (2024: £431,693) 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 project closure costs to allow for any discontinuance of 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 Robert Sweatman

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 2025

Opinion

We have audited the financial statements of Citizens Advice Hampshire (the ‘charitable
company’) for the year ended 31 March 2025 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.

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.

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 2025

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

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.

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 2025

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.

The extent to which our procedures are capable of detecting irregularities, including
fraud is detailed below:

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.

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 2025

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 MC Audit Limited

Statutory Auditors

Station House North Street Havant Hampshire PO9 1QU

27th November 2025 Date: .............................................

12

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

BALANCE SHEET

Year ended 31 March 2025

Note 2025 2024
£ £
CURRENT ASSETS
Debtors and prepayments 4 141,048 193,972
Cash at bank and in hand 5 1,054,231 758,575
1,195,279 952,548
CURRENT LIABILITIES
Creditors: Amounts falling due within one year 6 419,973 263,612
Total Assets Less Current Liabilities Total Assets Less Current Liabilities 775,307 688,935
TOTAL NET ASSETS TOTAL NET ASSETS 775,307 688,935
REPRESENTED BY:
ACCUMULATED FUNDS 18
Unrestricted funds 302,497 257,243
Restricted funds 472,811 431,693
FUND BALANCES AT 31 MARCH FUND BALANCES AT 31 MARCH 775,307 688,935

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

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

Robert Sweatman

13

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES

(Incorporating an income and expenditure account)

Year ended 31 March 2025

INCOME FROM:
Donations and legacies
Investment income
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
18		 Year ended 31 March 2025
Unrestricted
funds
Restricted
funds
Total
funds
£
£
£
64,653 1,601,650 1,666,302
33,465
33,465
98,118 1,601,650 1,699,767
98,118 1,601,650 1,699,767
52,864 1,560,532 1,613,396
45,254 41,118 86,372
-
45,254
41,118
86,372
257,243 431,692 688,935
302,497 472,811 775,307		 Year ended 31 March 2024
Unrestricted
funds
Restricted
funds
Total
funds
£
£
£
64,703 946,786 1,011,489
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

CITIZENS ADVICE HAMPSHIRE (Limited by Guarantee)

STATEMENT OF CASH FLOWS

Year ended 31 March 2025

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
31/03/2025
£
86,372
52,924
156,359
295,655
295,655
758,576

1,054,231		 31/03/2024
£
(46,032)
(26,549)
56,227
(16,354)
(16,354)
774,930
758,576 
The notes on pages 16 – 28 form part of these accounts.

15

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

NOTES TO THE ACCOUNTS

Year ended 31 March 2025

NOTE 1 – LEGAL STATUS OF CITIZENS ADVICE HAMPSHIRE

Citizens Advice Hampshire is a company limited by guarantee and a registered charity (Charity No. 1122695), governed by its Articles of Association. In the event of winding up, the members are liable to contribute up to £1 each.

NOTE 2 - ACCOUNTING POLICIES

(a) Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

(b) Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

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 each fund is included in the notes to the financial statements.

(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 £l,000 are capitalised at cost. Depreciation would be calculated to write off these assets over their estimated useful lives.

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.

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.

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.

16 

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

NOTES TO THE ACCOUNTS

Year ended 31 March 2025

NOTE 2 - ACCOUNTING POLICIES (continued)

(f) 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.

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 and various projects. A very small number of resources are
allocated to general administration as shown in Note 11.

(h) 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.

(i) 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.

(j) Cash and cash equivalents

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

(k) Creditors and provisions

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.

(l) Going concern

The Charity' s financial accounts are prepared on the going concern. The Trustees
have assessed the Charity’s financial position and believe that, while there is
no immediate material uncertainty, the Trustees intend to gradually downscale
operational activities. This strategic adjustment does not reflect an intention
to cease operations but represents a considered response to the current
environment. 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.

17

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

NOTES TO THE ACCOUNTS

Year ended 31 March 2025

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.

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

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.

At the end of the year, Citizens Advice Hampshire was considering how to prepare
for possible changes due to council reorganisation in Hampshire. As a result,
the Board allocated designated funds to support the development and
implementation of a strategy in response.

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.

Citizens Advice and the Good Neighbours Network help to reach vulnerable
residents of Hampshire and offer a wide range of support. The project helps to
enhance capacity on the ground by increasing the number of volunteers who can
access clients in their home. By accessing clients in their homes and a community
setting more advice and awareness can be raised around energy saving solutions,
carbon monoxide and the priority services register.

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

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

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

18

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

NOTES TO THE ACCOUNTS

Year ended 31 March 2025

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

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.

A project to support vulnerable clients with debt advice.

(m) Digital Exclusion

Supporting clients who needed assistance accessing websites, benefits, and
utilities. The project aims to support 600 clients across Hampshire who
struggle with Digital Inclusion by offering support with form filling, benefit
applications, immigration forms and other online accounts, enabling those
clients to access funds owed to them.

NOTE 4 - DEBTORS, PREPAYMENTS AND ACCRUED INCOME

Debtors
Prepayments
Accrued Income

2025
£
89,470
370
51,207
141,048		 2024
£
151,015
370
42,588
193,972

NOTE 5 - CASH AT BANK AND IN HAND

Current accounts
Deposit accounts		 
19

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

NOTES TO THE ACCOUNTS

Year ended 31 March 2025

NOTE 6 - CREDITORS

NOTE 6 - CREDITORS
Amounts due to Local Citizens Advice
Amounts due to suppliers
Taxation and social security
Accrued charges
Deferred Revenue
Deferred revenue represents
Brought forward
Amount released to incoming resources
Amount deferred in year
Carried forward



2025
£
349,769
25,141
4,949
10,798
29,315		 2024
£
185,190
4,053
4,312
48,917
21,140
263,612
2024
£
-
-
21,140
21,140
419,973
2025
£
21,140
(21,140)
29,315

29,315 
Deferred revenue has been recognized in the accounts to reflect income received in
advance for services and activities that will take place in the 2025-26 financial
year. The deferred revenue relates to grants received from the National Lottery.

20

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

NOTES TO THE ACCOUNTS

Year ended 31 March 2025

NOTE 7 - DONATIONS AND LEGACIES

Hampshire Macmillan Citizens
Advice Service
Surrey Macmillan Citizens Advice
Service
Hampshire Hospices Advice Service
Digital Exclusion
Home & Well
Surviving Winter / Donations to clients
Training & Development
Networking & Fundraising
Volunteer Strategy
SSEN donation
Maggie's
Home & Well GNN
Debt Advice
Other		 Year ended 31 March 2025
Unrestricted
funds
Restricted
funds
Total
funds
£
£
£
338,072 338,072
241,564 241,564
11,023 11,023
110,736 110,736
356,435 356,435
35,820 35,820
25,536
25,536
37,959
37,959
-
75,000 75,000
7,093 7,093
258,956 258,956
166,551 166,551
1,158 400 1,558
64,653 1,601,650 1,666,302		 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
4,249 500 4,749
64,703 946,786 1,011,489		 
21

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

NOTES TO THE ACCOUNTS

Year ended 31 March 2025

NOTE 8 - INVESTMENT INCOME

Interest received on bank accounts 2025
£
33,465		 2024
£
26,431		 
All investment income is derived from assets held in the United Kingdom.

NOTE 9 - EXPENDITURE ON CHARITABLE ACTIVITIES

GRANT MAKING ACTIVITIES
Grants payable
Administration and support costs
Reallocation of costs (Note 17)		 Note
10
11
Year ended 31 March 2025
Unrestricted
funds
Restricted
funds
Total
funds
£
£
£
- 1,375,687 1,375,687
134,855 102,854 237,709
134,855 1,478,541 1,613,396
(81,991) 81,991
-
52,864 1,560,532 1,613,396		 Year ended 31 March 2024
Unrestricted
funds
Restricted
funds
Total
funds
£
£
£
- 714,793 714,793
111,991 121,167 233,159
111,991 835,961 947,952
(44,724) 44,724
-
67,267 880,684 947,952 
22

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

NOTES TO THE ACCOUNTS

Year ended 31 March 2025

NOTE 10 - GRANTS PAYABLE

Hampshire Macmillan Citizens
Advice Service
Surrey Macmillan Citizens Advice
Service
Hampshire Hospices Advice Service
Digital Exclusion
Home & Well
SSEN donation
Surviving Winter / Donations to clients
Maggie's
Home & Well GNN
Debt Advice
NHS-KWAP
Warm Bods		 Year ended 31 March 2025
Unrestricted
funds
Restricted
funds
Total
funds
£
£
£
295,200 295,200
210,677 210,677
6,838 6,838
94,896 94,896
321,088 321,088
58,000 58,000
10,971 10,971
5,908 5,908
179,061 179,061
193,048 193,048
- -
- -
- 1,375,687 1,375,687		 Year ended 31 March 2024
Unrestricted
funds
Restricted
funds
Total
funds
£
£
£
255,510 255,510
78,309 78,309
5,726 5,726
- -
218,827 218,827
- -
- -
32,828 32,828
- -
116,949 116,949
4,646 4,646
1,998 1,998
- 714,793 714,793		 
23

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

NOTES TO THE ACCOUNTS

Year ended 31 March 2025

NOTE 11 - ADMINISTRATION AND SUPPORT COSTS

OPERATIONAL COSTS
Bank charges
Bookkeeping fees
Computer consumables and software
Insurance and compliance
Meeting costs
Other
Printing, postage and stationery
Recruitment
Salaries and wages
Staff training and conferences
Telephone
Travel expenses
Website development
Service delivery
GOVERNANCE COSTS
Independent auditor's fees
Trustees' meetings and AGM		 Note
12
Year ended 31 March 2025
Unrestricted
funds
Restricted
funds
Total
funds
£
£
£
935
- 935
68
- 68
3,065 729 3,794
747 500 1,247
2,919 1,439 4,358
1,795 2,038 3,832
473 132 605
1,506 339 1,845
101,010 75,580 176,590
14,826 9,533 24,359
724 2,859 3,583
3,070 5,299 8,369
315 78 393
- 130 130		 Year ended 31 March 2024
Unrestricted
funds
Restricted
funds
Total
funds
£
£
£
1,346
- 1,346
2,910
- 2,910
1,473
- 1,473
438 150 588
1,602 1,097 2,699
3,389 4,259 7,648
290 354 644
205 2,445 2,650
73,709 81,345 155,054
18,327 3,868 22,195
609 3,579 4,188
2,723 3,964 6,686
1,386
- 1,386

- 15,491 15,491
131,453 98,655 230,108
2,678 4,120 6,798
724 78 803		 108,407 116,551 224,958
2,922 4,384 7,306

662 232 895
3,402 4,198 7,601
3,585 4,616 8,201
134,855 102,854 237,709
111,991 121,167 233,159		 
24

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

NOTES TO THE ACCOUNTS

Year ended 31 March 2025

NOTE 12 - PAYROLL COST AND STAFF NUMBERS

Managerial & Administration
Gross Pay
Social security
Employer pension contribution		 Year ended 31 March 2025
Unrestricted
funds
Restricted
funds
Total
funds
£
£
£
91,020 68,105 159,125
6,179 4,623 10,802
3,811 2,852 6,663
101,010 75,580 176,590		 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		 
The average number of staff employed during the equivalent year was 5 representing an average full time of 4.5 (2024: 5 and 4).

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 2025

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.

Three trustees received reimbursements for travel expenses incurred in carrying out
their duties as trustees of the Charity. The total cost amounted to £346 claimed by
Richard Mackay (Trustee), Robert Bosshardt (Trustee) and Catherine Brooks (Trustee).

NOTE 14 – RELATED PARTY TRANSACTTIONS

The Charity did not engage in any transactions with related parties as defined by
the Charities SORP (FRS102) (2024: None). Section 1 of the Trustee Annual Report
explains the relationship between the Charity and the LCA 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 to 10 participating LCAs in Hampshire. One
distribution was made during the reporting year. The payment distribution took
place in January and amounted to £69,720 in total. CitAH did not receive management
fee for the services provided towards the Household Support project.

NOTE 16 - ANALYSIS OF NET ASSETS BETWEEN FUNDS

Current assets
Current liabilities		 2025
2024
Unrestricted
funds
Restricted
funds
Total
funds
Total
funds
£
£
£
£
320,540
874,740
1,195,280952,548
18,043
401,930
419,973263,612
302,497
472,811
775,307688,935

NOTE 17 – ULTIMATE CONTROLING PARTY

In the opinion of the trustees, the charitable company is not under the control of
any single individual or entity. Therefore, there is no ultimate controlling party
as defined by FRS 102, section 35.1.

26

CITIZENS ADVICE HAMPSHIRE
(Limited by Guarantee)

NOTES TO THE ACCOUNTS

Year ended 31 March 2025

NOTE 18 - ACCUMULATED FUNDS MOVEMENT

Unrestricted
General fund
Designated fund:
Project Closure
Training &
Development
Networking &
Fundraising
Volunteer strategy
Strategy and
Reorganisation Costs
Other		 Year ended 31 March 2025
Balance
brought
forward
Incoming
resource
s
Transfer
between
funds
Direct
resources
expended
Allocated
administratio
n costs
Balances
carried
forward
£
£
£
£
£
164,461
34,623
11,543
(91,605)
84,486
203,508
32,867
32,867
10,667
25,536
(18,256)
(1,826)
16,122
8,827
37,959 (22,667)
(21,926)
(2,193)
-
40,421
- (38,876)
(1,405)
(140)
-
-
50,000
50,000
(1,664)
1,664
-
92,782
63,495(11,543)
(43,250)
(2,495)
98,989
257,243
98,118
-
(134,855)
81,991
302,497		 Year ended 31 March 2024
Balance
brought
forward
Incoming
resource
s
Transfe
r
between
funds
Direct
resources
expended
Allocated
administratio
n costs
Balances
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		 
27

CITIZENS ADVICE HAMPSHIRE

(Limited by Guarantee)

NOTES TO THE ACCOUNTS

Year ended 31 March 2025

NOTE 18 - ACCUMULATED FUNDS MOVEMENT (continued)

Restricted
Hampshire
Macmillan
Citizens Advice
Service
Surrey Macmillan
Citizens Advice
Service
Hampshire
Hospices Advice
Service
Healthwatch
Hampshire
Home & Well
Home & Well GNN
Surviving Winter
/ Donations to
clients
Digital
Exclusion
Maggie's
SSEN donation
NHS - KWAP
Debt Advice
Warm Bods		 Year ended 31 March 2025
Balance
brought
forward
Incoming
resources
Refund
of
previou
s
years’
grant
Direct
resources
expended
Allocated
administratio
n costs
Balances
carried
forward
£
£
£
£
£
31,590
338,472
(338,472)
31,590
-
241,564
(241,564)
-
-
11,023
(7,619)
(3,404)
-
-
271,572
356,435
(343,236)
(34,324)
250,448
-
258,956
(182,068)
(10,101)
66,787
-
35,820
(11,697)
(1,170)
22,954
-
110,736
(95,406)
(9,541)
5,790
-
7,093
(5,908)
(1,185)
-
-
75,000
(58,000)
(17,000)
-
-
-
128,529
166,551
(194,572)
(5,267)
95,240
-
-
-
-
431,691
1,601,650
-(1,478,541)
(81,991)
472,811
688,933
1,699,767
-(1,613,396)
-
775,307		 Year ended 31 March 2024
Balance
brought
forward
Incoming
resources
Refund of
previous
years’
grant
Direct
resources
expended
Allocated
administratio
n costs
Balance
s
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)
431,692
760,377
1,037,920
(136,000)
(947,952)
-714,345		 
28