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← Citizens Advice East Hampshire Limited

2024-03-31-accounts

Citizens Advice Waverley Citizens Advice Annual Report and East Hampshire Limited Accounts

Registered Company Number 06694768

2015/16

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Year
10
Anniversary
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Annual Report 2023-2024

Contents

Contents
Chair’s introduction Page 3
Our year at a glance Page 4
Overview from our Chief Executive Page 5
About us Page 6
Advice and support Page 7
Our clients Page 8
Tackling the rising Cost of Living Page 9
Stories from our clients Page 10
Key achievements in 2023/24 Page 12
Looking ahead Page 13
Our organisation Page 14
Financial review Page 17
Independent Examiner’s Report Page 33
Thank you to our supporters Page 34

CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2023/24

2

Chair’s Introduction

2023-2024 has been an incredibly busy year again for our service. As outlined later in this report, the cost of living rises continue to impact on the longer term problems local people face with high levels of debt, rent and council tax arrears and benefit problems. I am proud of our response to the challenges people face, particularly our focus on the most vulnerable, who often find it difficult get help and advice in other ways. In addition, our continuation, in partnership with the other Hampshire Citizens Advice offices, of leading the Hampshire response to fuel poverty through the Household Support Fund has helped thousands of people this year keep the heat and lights on.

We are most grateful again for East Hampshire District Council’s continued funding of our service, as well as targeted project funding. This has been supplemented by the funding support provided by town and parish councils, Hampshire County Council, Citizens Advice Hampshire and national Citizens Advice. This jigsaw of funding has allowed us to go into the coming year confident that we can , for now, continue to provide a face to face service in each town locally as well as the wider telephone and email service. We know that with considerable pressures on local authority funding, rising business costs and declining fundraising opportunities, we need not only to strive to maintain our funding at the same level, but increase our core funding to ensure we can fully operate in the future providing advice for everyone in a way that is accessible to all.

of high demand. Two long standing trustees, Louise Pixton and Tim Pinchen retired this year having both contributed considerably to the organisation - Louise as a previous treasurer and trustee and Tim as our trustee premises lead. However, five new trustees (listed below) have joined our Board coming from diverse professional backgrounds including commercial work, law, charity fundraising and finance. I am sure they will be great assets to our organisation.

I would also like to thank the senior management team, led by Helen Drake, our CEO, for their commitment to the strong leadership and development of the organisation. Their drive and competence has enabled us to efficiently and effectively deliver large contracts such as Hampshire Household Support Fund energy support. Last but not least, my sincere thanks goes to all our staff and volunteers who provide an excellent advice service to East Hampshire residents - your expertise and empathy never fail to impress.

Paul Susans

Chair of Trustee Board

CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2023/24

3

Our Year at a Glance

The people we helped

6,995

people by phone, digitally or face to face to access the advice they needed for the problems they face in a way that worked for them.

How people contacted us

42% 36% 22% Adviceline / Email / Letter Face to Face Telephone ~~a~~

Our Value to Society

total public value of 14,604 Citizens Advice East 10,842,245 ~~f~~ issues Hampshire Limited handled services

What people came to us about (top 4 categories)

27% 13% 12% Utilities & 10% Benefits Debt Communication Housing

Our resources

55 volunteers providing 3 advice offices 9 approx. 21,450 hours Trustees of advice g Q,

CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2023/24

4

Overview from our Chief Executive:

Last year I wrote about the impact of the rising costs of living and our work to support those really struggling with essential energy and food costs. The scale of demand for this support from local residents over that year into 2024 cannot be underestimated nor the impact on local people's lives understated. We were fortunate to have a one off donation that has helped us locally put in place paid support this year for Adviceline, our local telephone advice service and often the first point of contact for people needing our help.

Much of our work has been supporting people with the longer term impact for local residents of raised household expenditure over a number of years. It has become apparent that, for many households, a rise in personal problematic debt and in rent and council tax arrears has been caused by people simply struggling to meet essential expenses. Although inflation and energy prices stabilised to some extent this year, the precariousness of people's finances is obvious. Many simply do not have the income to make ends meet.

and other problems especially hard for them. Significant numbers of people with disabilities and long term health problems came to us for help with claiming or appealing Personal Independence Payments to help them stay independent. This year, we have also continued to deliver the Household Support Fund energy support for Hampshire residents, working in partnership with Citizens Advice local offices across Hampshire and have supported Hampshire residents with over £800,000 in total towards reducing fuel poverty. We have partnered this with significant energy advice resources to tackle one of the key issues causing financial hardship.

Working closely East Hampshire District Council housing team, social prescribers and other partners, we have taken a proactive approach towards these challenges, focusing our resources on the areas we can provide most help to the most vulnerable. Core funding for generalist advice from East Hampshire District Council was supported by their additional funding towards a cost of living outreach worker to increase take up of help by the most vulnerable and digitally excluded residents in the local communities of the district. Funding from the EHDC Welfare Fund to employ an experienced debt caseworker to help those most vulnerable with complex debt has provided absolutely essential support to vulnerable clients. However, while these have been key to our help to the public this year, having flat core funding at the same level for eight years has provided us organisationally with challenges to providing the face to face and in depth support across the district. Town and parish councils continue to provide generous help but without securing additional funding, as we have this year, we would not be able to continue long term at the same level of service open to everyone. We do recognise the challenges facing local authorities and are grateful for their continued core funding support without which we could not continue to help the most vulnerable directly in East Hampshire.

have a dedicated, innovative and compassionate team here, all working together to support their community as can be evidenced from the overwhelmingly positive comments clients leave and the social value of our work. Dealing with the demand rises due to cost of living over recent years, straight after the Covid pandemic, and followed by a debt “time bomb”, would not have been possible without their enthusiasm and commitment.

CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2023/24

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About Us

Citizens Advice East Hampshire Limited is a local charity that helps people with the problems they face. Advice is delivered by trained volunteers, supported by a small team of paid staff.

In 2023/24, we delivered advice by all channels - face to face, by phone and by email/digital means.

We are passionate about using the experiences of our clients as evidence to campaign for change.

We are Citizens Advice. We are the people’s champion.

For 85 years, Citizens Advice have been helping to shape a society that’s fairer for everyone - working on issues that affect the whole of society.

We can all face problems that seem complicated or intimidating. At Citizens Advice we believe no one should have to face these problems without good quality, independent advice.

to find their way forward - whoever they are, and whatever their problem.

that gives us a unique insight into the challenges people are facing today.

With the right evidence, we can show big organisations – from companies right up to the government – how they can make things better for people.

What clients we’ve helped say:

“My experience of the service is one of 91% said our service had a life changing one. I went in with an helped them find a way armful of problems. The help I was forward, and 89% said given calmed me down and took each they would be likely to problem away. It was dealt with in a recommend Citizens professional manner. I have Advice East Hampshire recommended the service to other Limited people in similar situations”.

CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2023/24

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Advice and Support

14,604 issues dealt with

27% Universal Credit & Tax Credits

Personal Independence Payment Benefit Entitlement Other benefit issues - ~~i~~ including benefit checks Attendance Allowance

Council Tax Reduction

13% Debt

Top 5 debt issues Fuel debts Council tax arrears Rent arrears - Housing Association Credit, store & charge card debts Other debt issues - including multiple

12% Utilities & 30% Council tax arrears Communication Rent arrears - Housing Association Credit, store & charge card debts 10% Housing Other debt issues - including multiple debts and assessments 15 7% Relationships & Family Top 5 utilities and communication issues 6% Consumer Goods ~~=~~ 10% Fuel (gas, electricity, oil, etc) and Services Water and sewerage Internet and Broadband 5% Employment 8% Mobile phones ~~oe~~ Telephone landline 5% Charitable support 8% and Food banks ~~—~~ Top 5 housing issues Private sector rented property 15% Other issues inc. 5% Housing association property Financial Services, Health Environmental & neighbour issues rn & community care, Access to and provision of Travel, Immigration …. accommodation Homelessness 19% We give people the knowledge and Top 5 relationship & family issues confidence they need to find their way forward - Divorce and separation Custody of children whoever they are, and whatever their problem. Death and bereavement Child maintenance Other Family issues [| 2

CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2023/24

Our Clients

Tackling the big issues

happening in society. We use the evidence we collect to campaign for social improvements. In 2023/24, we identified and reported evidence on 208 Research and Campaign issues, including:

Housing issues 51

Benefit issues 44 23 Utilities and communication issues

18

Debt

16

Health and 16 Community care 16 Charitable support and food bank issues 40 Other issues including:Relationship and Family 7 Employment 6 Travel 11 Consumer Goods 10 Legal 2 Other 3 Tax 1

We feed the evidence we collect locally into national Citizens Advice, who use it to campaign for social improvements. To read about some of the policy issues that Citizens Advice is challenging, see their website: www.citizensadvice.org.uk/about-us/policy/

CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2023/24

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Tackling the Cost of Living

This year saw our organisation again at the frontline of the national Cost of Living crisis with high demand in winter months for energy and foodbank support

risen over the last five years for clients coming to Citizens Advice East Hampshire. As can be seen energy debts, foodbank and charitable support, council tax arrears, energy debts and PIP have been identified as East Hampshire largest rises in these areas and have risen significantly since April 2021 and continue to rise peaking in January 2024. While slightly lower in March 2024, we consider these will rise again throughout the year depending on economic conditions.

Client stories

With another challenging year and the cost of living having a long term impact on everyday lives, people continue to need the support of Citizens Advice. Below are examples of some of the issues, big and small, we have helped people with during the year (anonymised).

Ben* in employment for only 1 year and 7 months and did not understand the reasoning behind the dismissal or his rights. We talked through the dismissal letter with Ben and despite the reason for dismissal not being correct nor the disciplinary process effectively followed, Ben did not want to return to the place of work. His main concern was around a reference for his future employment. We helped Ben draft an email to his employer and as a result of this, his employer provided a neutral reference giving basic information on his job role and time working at that employment. While employment issues brought to us are usually far more complex than this, we want to demonstrate how positive it is that Ben, as a younger client, felt able to come into his nearest Citizens Advice for support dealing with the issue worrying him.

Alan* , aged 60, had been working as a cleaner and been employed all his life. He had recently been off work on statutory sick pay following vascular surgery. He did return to work but he collapsed and doctors signed him off sick again. His problems were exacerbated by some cognitive impairment from previous strokes and he was digitally excluded, with an email address but not confident using the internet.

Alan thought he had applied for PIP earlier in the year but he did not submit the application as he was in hospital. Alan was an owner occupier with a mortgage and although he had negotiated interest only payments, he was struggling to meet these and had also incurred credit card, fuel and other household debt while in hospital.

Working as part of a team, our core generalist advisers reviewed Alan’s income and expenditure, checked his benefit entitlement and identified an issue with his income support payment including incorrect deductions as well as not receiving his entitlement to council tax support and mortgage interest payments. We helped him update his DWP claimant journal and liaised with the DWP to help sort his benefits out. We also helped him apply for Personal Independence Payment which was eventually awarded in a lump sum which he chose to use to pay off some of his mortgage arrears. Our energy adviser secured a Household Support Energy grant to go towards his fuel arrears and current consumption. His case was then passed onto our debt caseworker who contacted all his creditors to put a hold on his accounts while we undertook a full review. On meeting Alan shortly after to set up a repayment schedule for creditors, he advised that he had been diagnosed as terminally ill with only a short time to live. Our debt caseworker agreed to write to all creditors to update them as to the change in circumstances and offered to help him apply for a higher rate PIP for terminal illness. Alan gave us authority to act on his behalf with his mortgage company and other creditors and also began to finalise a repayment plan.

Unfortunately shortly afterwards, we were informed by Alan's next of kin that Alan had passed away. We continued to support his family who had proven executor status and were dealing with Alan's affairs including his debts.

a time he was most vulnerable and put his mind at ease as his health got worse.

CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2023/24

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Client stories

Jamie* contacted us via our digital email system. He was living with his partner who was the sole owner of a property they shared with their children. Recently his partner had given him notice to leave the property. Jamie and his partner were not married or in a civil partnership and had effectively separated some years ago although they both currently lived in the house. Jamie was struggling both financially and with his mental health. He had been seeing his GP for the latter but did not feel he was getting the support he needed and he felt he was approaching a mental health crisis. He also had a number of debts including priority debts including water and council tax .

We arranged for Jamie to see the Southern Health clinical care navigator who was able to support him to access further clinical and wellbeing support and revisit his GP for increased medication. We arranged for Jamie to see a pro bono paralegal who advised him regarding his housing situation as well as other legal issues. We supported Jamie to put in a claim for benefits including council tax support and agreed a hold on all action with EHDC. We supported Jamie to put in a Home Choice application and to set up a housing assessment appointment with EHDC to discuss his imminent homelessness and given his vulnerability due to mental health.

Our team continued to work with Jamie to provide foodbank and energy fuel voucher support as well as in depth work with our debt caseworker to deal with his debts and support his housing application. Jamie has told us, although he is up and down at times, that he is in a better place to move forward.

Patricia* came to us with priority debts totalling £17,000. Her situation had spiralled out of control after a failed IVA resulting in court action from several creditors and the forced fitting of a prepayment meter for her energy debt. This was a huge strain on her mental health and she was unable to deal with creditor communication. Patricia is a single mother with 3 children and was unable to work due to her caring responsibilities. Our first priority was to help Patricia organise a sustainable payment for her rent arrears so that she could be released from the burden of a suspended possession order. We worked with her to devise a realistic budget so that she could start paying her ongoing liabilities. This included encouraging her to reassess non essential expenditure including reducing her phone/broadband bills. We also showed her how to obtain a discount on her water bill.

that it was the first time in years that she had felt fully in control of her finances and felt that a weight had been lifted off her shoulders. Her mental health has significantly improved as a result of the threat of homelessness and debt collection reduced.

Sally* the walls in her lounge which she had reported to her landlord but a few days after repairs, she had came home to find water cascading through the ceiling. Someone had taken the plasterboard down from the ceiling and redirected the water so that it wasn't coming through the ceiling but the rafters soon started growing mould and fibre glass fell into the lounge.

the damage had had on her general wellbeing.

We helped Sally claim for loss of use of her accommodation, loss of personal items through water damage, heating cost increases due to the hole in the ceiling, and the cost of items used to catch dripping water. Initially the landlord offered compensation of £250 but with further information and photographic evidence this was increased to £1050.

Sally was very happy with this outcome and able to purchase essential personal items she needed.

1 1

Key Achievements in 2023/24

This year we have continued to provide holistic advice service to all residents of East Hampshire while also targeting additional help for those struggling with the cost of living and its impact of this over recent years

12

CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2023/24

Looking ahead to 2024-25

ADVICE

RESEARCH AND CAMPAIGNS

INCLUSIVE ACCESS

ORGANISATIONAL HEALTH

CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2023/24

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Our Organisation in 2023/24

55 volunteers supported by 16 paid staff (10 FTE) and 9 Trustees ae We can all face problems that seem complicated or fii intimidating and it can be difficult and stressful trying to work things out alone.

At Citizens Advice East Hampshire Limited, we have highly trained volunteers who are invaluable to delivering our service and helping people find a way forward with the problems they face, and campaigning for changes to unfair policies and practices.

www.citizensadvice.org.uk/local/east-hampshire/volunteer/

Our Value to Society In 2023/24 for every £1 invested in Citizens Advice East Hampshire Limited we generated at least:

Financial savings to local and national Government due to fewer payments for out-of-work benefits, costly evictions, re-housing evicted tenants and less demand on the NHS.

CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2023/24

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Our Organisation

Citizens Advice East Hampshire Limited services are delivered by 55 trained and highly-skilled volunteers in various roles, including Trustees. They freely donate more than 23,500 hours of their time each year. This is estimated to be worth the equivalent of more than £300,000 in paid staff time. Their work is supported, monitored and quality assured by a small team of paid staff.

Who we work with

We work with a range of other statutory and voluntary organisations, both locally and nationally, to provide people with the help they need.

We are a member of Citizens Advice (the operating name of the National Association of Citizens Advice Bureaux) as well as the local consortium, Citizens Advice Hampshire. Citizens Advice provides us with a range of support, including advice quality compliance, specialist information services, and research to use in our campaigning work. It also supports us behind the scenes in the smooth running of our business, including hosting our national customer relationship management system, Casebook, and telephone advice platform.

We work with East Hampshire District Council as well as Hampshire County Council, and local parish and town councils to ensure that advice needs of local residents are met.

East Hampshire District Council provided us with our core funding via a service level agreement for delivery of advice services this year. A range of other funders support the core service as well as additional projects targeting the most vulnerable.

Our Governance and Management

Our Trustee Board sets our vision and strategic direction of our organisation. By the end of this year it was made up six individuals who were trustees under charity law and directors of the charitable company.

The Trustee Board meets four times per year with other meetings and events to shape the organisation’s strategic direction and raise our profile. We recruit trustees through an open process using local media and our own network to find individuals who have the skills and perspectives we need to provide good leadership and make sound decisions. Trustees serve for an initial 3 years then must step down and be re-elected in line with our governing document.

Our Chief Executive, working with our management team, is responsible for delivering the Trustee Board’s vision as well as the day to day operation of the organisation.

Legal and administrative details

Citizens Advice East Hampshire Limited is a company limited by guarantee registered number 06694768 . We are also a charity registered with the Charity Commission, number 1129850 and authorised by the Financial Conduct Authority. Our registered office address is Forest Community Centre, Pinehill Road, Bordon GU35 0BS.

CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2023/24

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Our Organisation

Trustee Board

Each individual member of the trustee board brings skills and qualities to the board, adding to the collective knowledge and experience. The following people were trustees at the date of this report.

Trustees Role Date
Appointed		 Date last
reappointed		 Stand down
date
Paul Susans Chair 14.01.09 17.10.22
Rob Hunt **Treasurer ** 02.07.19 17.10.22
Michael Croucher 16.12.09 17.10.22 09.07.24
Helen Davis 13.01.15 16.11.21 31.05.24
Cheryl Fisher 23.11.23
Ben Thomas 23.11.23
Charles
Beresford-Davies		 23.11.23
Derek Gurney 23.11.23
Lucy Allardice 30.01.24
Retired:
Tim Pinchen 18.06.12 16.11.21 23.11.23
Louise Pixton 09.10.15 16.11.21 12.07.23

Trustees are volunteers who use their skills, knowledge and experience to help guide and govern their local Citizens Advice. They work with the Chief Executive and other staff to shape strategy and give direction.

If you know anyone who would like to discuss playing the important role of a Trustee, then please do contact us at training.admin@caeasthants.org.uk

CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2023/24

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Financial Review

General

These accounts show a surplus on unrestricted activity of £32,139 based on income of £334,689 and expenditure of £304,109 (plus a transfer of £1,559 from restricted to unrestricted funds). This was in line with expectations and has added marginally to the charity’s reserves. Trustee’s plans to utilise reserves to provide increased service levels to our clients during the current levels of high cost-of-living uncertainty.

The grant funding from East Hampshire District Council in the year was £186,000 (£186,000 23/23 as per our 1-year service contract) plus small sundry items. Core funding from town and parishes remained broadly flat on last year (£42,025 23/24 versus £42,676 in 22/23).

£340,178. The Charity remains successful at bidding for and winning a number of projects and plans to continue this strategy in future years.

Expenditure grew from £498,864 in 22/23 to £600,096 in 23/24 largely due to salary cost increases which were partly due to the need to staff the projects referred to above along with rising costs of the day to day running of business.

Total income for the year was therefore £705,878 with expenditure of £600,097 leading to a surplus of £30,580 on unrestricted funds and a surplus of £75,203 on restricted funds. The total level of reserves is now £420,144 and £249,488 respectively.

CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2023/24

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Financial Review

Sources of Income

East Hampshire District Council was our major funder during the year, providing 60 % of our core income and a total of 27% of our total income with other funding from time limited projects. The breakdown of our sources of Core and Total income is shown in the following charts:

CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2023/24

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Financial Review

Sources of Income

To put our core funding in true perspective, we have assessed the economic value of our volunteers and estimate their value to be worth more than £300,000 per annum. Hence the total income figure, including this assessment of the contribution from volunteers is £983,217. A breakdown of this is shown in the following chart, and emphasises their importance in volunteers delivering client services although EHDC funding provides the foundation for all this additional income that helps support clients in the district.

CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2023/24

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Financial Review

Reserves Policy

1 Unrestricted and Trustee Designated Reserves

The Trustee Board believe that Citizens Advice East Hampshire Limited should hold financial reserves in order to ensure that the charity can continue to operate and meet the needs of clients in the event of unforeseen and potentially damaging circumstances arising, particularly uncertainties in the amount and timing of income. During the year the Board determined to retain a service reserve to the equivalent of 6 months of operating expense given uncertainties in the funding environment. This reserve totals £216,250.

In addition, unrestricted funds have been designated for the following purposes:

● Alton

The Trustees have decided to hold a premises reserve of £11,000 to provide for any improvements required to the offices, and for dilapidation costs

● Bordon

The Trustees have decided to hold a premises reserve of £11,000 to provide for any improvements required to the office and for any dilapidation costs, as determined by our lease.

1.3 Equipment and IT Reserve

This reserve of £20,000 is to ensure that we are able to cover the costs of replacing and upgrading our IT office equipment (desktops, laptops etc).

1.1 Contractual Commitments Reserve

A reserve to ensure that Citizens Advice East Hampshire Limited is able to cover contracted and statutory payments to staff such as notice and redundancy and the costs of any disciplinary and/or grievance procedure which may arise. This reserve also includes items for which funding was provided in 22/23 but expenditure will be in 23/24. After reviewing the commitments required, this reserve remains at £45,000 for the year.

1.2 Premise Reserves :

●

The Trustees have decided to hold a premises reserve of £25,000 to provide for the cost of depreciating the leasehold improvements capitalised this year, any improvements required to the offices and for dilapidation costs associated.

1.4 Development Reserve

A reserve of £20,000 has been allocated to allow us to continue to develop any service redesign, new channel development and service delivery developments.

1.5 Undesignated Reserves

Given current levels of uncertainty the Trustees will hold a £39,756 undesignated reserve.

At this stage, all the above reserves are considered sufficient and necessary.

20

CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2023/24

.

Financial Review

Reserve Policy 31/3/2024 (unrestricted, designated reserves)

Reserve Policy 31/3/20
24
(unrestricted, designated
reserves)
Service Maintenance Reserve (6 months of
23/24 expense) £245,000
Contractual Commitments Reserve £45,000
Premises Reserves
Petersfeld £25,000
Alton £11,000
Bordon £11,000
Equipment and IT Reserve £20,000
Service Development Reserve £20,000
Total Unrestricted designated reserves £377,000
Undesignated reserves £43,144
Total Reserves £420,144
Reserve Policy 31/3/20
23
(unrestricted, designated
reserves)
Service Maintenance Reserve (6 months of
23/24 expense) £216,250
Contractual Commitments Reserve £45,000
Premises Reserves
Petersfeld £25,000
Alton £11,000
Bordon £11,000
Equipment and IT Reserve £20,000
Service Development Reserve £20,000
Total Unrestricted designated reserves £348,250
Undesignated reserves £39,756
Total Reserves £388,006

CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2023/24

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Financial Review

Small Company Provisions

This report has been prepared in accordance with the special provisions for small companies under part 15 of the Companies act 2006.

on its behalf by:

Paul Susans Chair

Date:

CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2023/24

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Statement of Financial Activities

Statement of Financial Activities (including income and expenditure) for the 12 month period to 31st March 2024.

Unrestricted
Restricted		 Total Funds Unrestricted
Restricted		 Total Funds
Funds Funds 31-Mar-24 Funds Funds 31-Mar-23
£ £ £ £ £ £
Income:
Donations 1,943 0 1,943 3,904 0 3,904
Charitable activities 312,299 370,919 683,217 257,061 340,178 597,239
Other 20,447 270 20,447 5,490 0 5,490
Total 334,689 371,189 705,878 266,456 340,178 606,634
Expenditure:
Charitable activities 304,109 295,986 600,096 303,069 195,698 498,864
Other 0 0
Total 304,109 295,986 600,096 303,069 195,698 498,864
Net gains/(losses) on
investments 0 0 0 0 0 0
Net income/(expenditure) 30,580 75,203 105,782 -36,613 144,480 107,769
Transfers between funds 1,559 -1,559 0 15,066 -15,066 0
Other recognised
gains/(losses) 0 0 0 0 0 0
Net movement in funds 32,139 73,644 105,782 -21,547 129,316 107,769
Reconciliation of funds:
Total funds brought forward 388,006 175,845 563,851 409,533 46,529 456,082
Total funds carried forward 420,144 249,488 669,632 388,006 175,845 563,851

The results for the year derive from continuing activities, and there are no other gains or losses other than those shown above.

CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2023/24

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Balance Sheet

Balance Sheet as at 31 March 2024

Total Funds Total Funds Notes
31-Mar-24 31-Mar-23
£ £
Fixed assets:
Tangible assets 0 0
0 0 9
Current assets:
Debtors and prepayments 10,576 5,613 5
Cash at bank and in hand 676,588 619,897 6
687,164 625,510
Current liabilities:
Sundry creditors and accruals 17,532 61,659 7
Charitable Client Support (3rd party) 0 0
17,532 61,659
Net assets (Total assets less liabilities) 669,632 563,851
The funds of the charity:
Unrestricted funds 420,144 388,006
Restricted funds 249,488 175,845
669,632 563,851

Trustee statements required by the Companies Act 2006 for the year ended 31 March 2024

In approving these statements as trustees of the company we hereby confirm:

for the year then ended in accordance with the requirements of sections 394 and 395, and which otherwise comply with the provisions of the Companies Act relating to financial statements, so far as applicable the company.

in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and in accordance with the Financial Reporting Standard 102.

by the board on 12th November 2024 and signed on its behalf by:

Paul Susans Chair Date:

CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2023/24

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Statement of Cash Flows

Statement of Cash Flows for the 12 month period to 31st March 2024

Total Funds **Total Funds **
31-Mar-24 31-Mar-23 Notes
£ £
Cash flows from operating activities
Net movement in funds for the year 105,782 107,769
Adjustment to cash flows from non-cash items:
Depreciation and amortisation 0 0
(Gains)/losses on investments 0 0
(Increase)/decrease in debtors -4,964 -3,873
Increase/(decrease) in creditors -44,127 -114,203
Net cash flows provided by (used in) operating activities 56,691 -10,334
Cash flows from investing activities
Interest income 20,447 5,490
Purchase of furniture, fittings and equipment 0 0
Proceeds of sale of investments 0 0
Purchase of investments 0 0
Net cash flows provided by (used in) investing activities 20,447 5,490
Net change in cash and cash equivalents 77,138 -4,844
Cash and cash equivalents at the beginning of the reporting
period 619,897 630,231
Cash and cash equivalents at the end of the reporting period 676,588 619,897 7

CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2023/24

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Income

Income for the Year Ended 31 March 2024

Unrestricted Restricted Total Funds Unrestricted
Restricted		 Total Funds
Funds Funds 31-Mar-24 Funds Funds 31-Mar-23
£ £ £ £ £ £
Local authority and parish grants and
contracts
(core funding)
East Hampshire District Council 186,000 186,000 186,000 186,000
Petersfield Town Council 12,000 12,000 12,000 12,000
Bramshott and Liphook Parish Council 4,500 4,500 4,500 4,500
Whitehill & Bordon 12,625 10,451 10,451 10,451
Headley Parish Council 3,000 3,000 3,000 3,000
Liss Parish Council 3,500 3,500 3,500 3,500
Other parish councils 6,400 6,400 9,255 9,255
228,025 0 228,025 228,676 0 228,676
Other grants
Client Funds 6,800 6,800 3,300 3,300
Citizens Advice Other 54,331 44,066 98,396 8,560 29,251 37,811
Hampshire County Council - Energy 3,833 263,806 267,639 235,000 235,000
Other 26,110 56,247 82,357 19,825 72,627 92,452
84,274 370,919 455,192 28,385 340,178 368,563
Other income
Donations 1,943 1,943 3,904 3,904
Investment income 0 0 0 0
Other income 0 0 0 0
Other income (bank interest/debt relief orders) 20,47 270 20,717 5,490 5,490
22,390 270 22,660 9,260 0 9,260
Total income 334,689 371,189 705,878 266,456 340,178 606,634

in the period to which they relate. Where funds are due but have not yet been received, they are accrued in debtors and recognised in the period to which they relate.

Our 2.5 year advice service contract with East Hants District Council started on 1 October 2019 and terminated on 31 March 2024. It has been renewed for a further 12 months on similar terms. We have previously sought advice from HMRC regarding the VAT treatment for this contract and were advised that it will still be deemed to be treated as outside the scope of VAT treatment as a freely given grant.

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Expenditure

Expenditure on charitable activities for the Year Ended 31 March 2024

Unrestricted Restricted Total Funds Unrestricted
Restricted		 Total Funds
Funds Funds 31-Mar-24 Funds Funds 31-Mar-23
£ £ £ £ £ £
Direct charitable activities:
Salaries and employer's NI and pension 200,094 116,748 316,843 171,909 86,482 258,391
Staff and volunteer expenses 14,749 1,356 16,105 11,210 1,141 12,350
Office Costs 18,115 3,306 21,422 20,783 2,968 23,751
Other 5,437 162,128 167,565 5,025 90,735 95,791
238,395 283,539 521,934 209,198 181,326 390,524
Support activities:
Salaries and employer’s NI and pension 38,629 7,342 45,971 70,270 10,881 81,151
Staff and volunteer expenses 0 0 0 0 0 0
Office costs 4,562 827 5,389 5,170 742 5,912
Premises 20,857 3,943 24,800 16,183 2,467 18,650
Governance 1,654 334 1,988 2,186 370 2,556
Other 13 2 15 62 9 71
65,714 12,448 78,162 93,871 14,470 108,341
Total expenditure 304,109 295,986 600,096 303,069 195,796 498,864

Costs are charged to funds directly wherever possible. All other costs are apportioned based on direct resource costs.

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Notes to the Financial Statements

statement for the year ending 31 March 2023

1 Accounting Policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding period.

1.1 Basis of accounting

the historic cost convention and accordance with the Statement Recommended Practice Accounting and Reporting by Charities Financial Reporting Standard 102 and the Companies Act 2006.

1.2 Incoming Resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

1.3 Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management.

1.4 Fixed Assets

Fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost over its expected useful life, as follows:

All depreciation is calculated on a straight line basis.

The pension costs charged in the financial statement represent the contribution payable by the charity during the year.

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Notes to the Financial Statements

2. Net incoming/(outgoing) resources for the year Year Ended Year Ended
31-Mar-24 31-Mar-23
£ £
Net incoming/(outgoing) resources is stated after charging:
Independent examiners' remuneration 1,920 1,920
3. Employees Year Ended Year Ended
31-Mar-24 31-Mar-23
£ £
Employment costs
Wages and salaries 332,870 302,130
Social security costs 18,219 17,875
Pension costs 16,551 15,369
Other costs 4,174 4,169
362,814 339,542
Number of employees
The average number of employees (including the trustees) during the
year, calculated on the basis of full time equivalents:
11 9
Trustee Expenses and Remuneration
Trustee remuneration 0 0
Trustee expenses 0 18
0 18
4. Taxation

The charity's activities fall within the exemptions afforded by the provisions of the Income and Corporation Taxes Act 1988. Accordingly, there is no taxation charge in these accounts.

5. Debtors Year Ended Year Ended
31-Mar-24 31-Mar-23
£ £
Accrued Income 10,576
5,613
Other debtors and prepayments 0 0
10,576 5,613
6. Analysis of cash and cash equivalents Year Ended Year Ended
31-Mar-24 31-Mar-23
£ £
Cash at bank and in hand 676,588 619,897
Notice deposits (less than 3 months) 0 0
Total cash and cash equivalents 676,588 619,897

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Notes to the Financial Statements

7. Creditors: amounts falling due within one year 7. Creditors: amounts falling due within one year 7. Creditors: amounts falling due within one year Year Ended Year Ended
31-Mar-24 31-Mar-23
£ £
Trade creditors 0 3,000
Other taxes and social security 11,782 15,899
Other creditors 2,990
Accruals and deferred income 2,760 42,760
17,532 61,659
8. Analysis of net assets between funds Unrestricted Restricted Total
Funds Funds Funds
£ £ £
Fund balances at 31 March 2024 as represented by: Fund balances at 31 March 2024 as represented by:
Tangible fixed assets 0 0 0 0
Current assets 437,676 437,676 249,488 249,488
687,164
Current liabilities 17,532 17,532 17,532
420,144 420,144 249,488 249,488
669,632
9. Analysis of Movement of Fixed Assets

Computer		 Fixtures, Fittings Leasehold Total

Equipment		 and Equipment Improvement Fixed Assets
£ £ £ £
Cost at the beginning
of the year
At 31st March
2023 12,081 3,598 19,999 35,678
Additions 0 0 0 0
Disposals 0 0 0 0
At 31st March
2024 12,081 3,598 19,999 35,678
Depreciation and
impairments
At 31st March
2023 12,081 3,598 19,999 35,678
Disposals 0 0 0 0
Depreciation 0 0 0 0
At 31st March
2024 12,081 3,598 19,999 35,678
Net Book Value
At 31st March
2023 0 0 0 0
At 31st March
2024 **0 ** 0 0 0

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Notes to the Financial Statements

10. Outline Summary of Fund Movements 10. Outline Summary of Fund Movements 10. Outline Summary of Fund Movements
Fund Balances Incoming Resources Transfers in Gains and Fund Balances
01-Apr-23 Resources Expended Period Losses 31-Mar-24
£ £ £ £ £ £
Restricted Funds
Revenue Grants
and Donations
Client Funds 0 6,800 -6,820 20 0 0
Money Advice 3,470 0 0 0 0 3,470
Petersfield & Alton
Soundproofing 10,750 0 0 0 0 10,750
Citizens Advice -
Debt Project 2,056 38,750 -35,758 0 0 5,049
Advice at Home 4,514 0 0 -,4,514 0 0
Energy Project 155,055 307,871 -232,706 0 0 230,220
Home and Well 0 10.356 -13,291 -2,935 0 0
Other Restricted 0 7,411 -7,411 0 0 0
175,845 371,189 -295,987 -1,559 249,488
Unrestricted Funds
Unrestricted Funds 388,006 334,689 -304,109 1,559 420,144
Total
Funds 563,851 705,878 -600,096 0 0 669,632

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Notes to the Financial Statements

Basic financial instruments Financial instrument Measurement on initial recognition

Cash Cash held

Debtors Prepayments are valued at the amount prepaid. Debtors relating to accrued income are recognised when unconditionally due and reasonable assurance can be gained when they will be received.

Creditors Creditors are recognised where the charity has incurred a liability to a third party and where that liability is known or can estimated reliably.

Bank deposits Bank deposits are call deposits and other short-term, highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change of value.

Investments Income is recognised in the accounts when receivable

12. Funds held as an agent

In 2023/24 East Hampshire Citizens Advice Limited received £909,500 (22/23 £1,301,800) in funds relating to Energy Redress and Household Support Fund projects in which it acted as an Agent and distributed £797,400 (22/23 £1,296,436) to clients under the rules of those schemes. Under FRS102 these are not recognised as income or expenditure. A remaining balance of £117,824 (22/23 £5,364) has been excluded from net assets in the statutory accounts.

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Independent Examiner’s Report to the Trustees of Citizens Advice East Hampshire Limited

The report on the accounts of the company for the year ended 31 March 2023 set out on pages 17 to 31

Respective responsibilities of Trustees and examiner

The trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of Institute of Chartered Accountants in England and Wales.

subject to audit under company law and is eligible for independent examination, it is my responsibility to:

• follow the procedures laid down in the General Directions given by the Charity Commission (under section 145 (5) (b) of the 2011 Act); and

Basis of the independent examiner’s statement

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is

limited to those matters set out in the statement below. Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

1 which gives me reasonable cause to believe that, in any material respect, the requirements:

have not been met; or

2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Luke Simper Chartered Accountant Premier UK Business LLP Lyndum House 12 High Street Petersfield Hampshire GU32 3JG

Date: 9 lo.

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Thank you to our supporters

Parish Councils

Beech Parish Council Bentley Parish Council Bentworth Parish Council Binsted Parish Council Bramshott and Liphook Parish Council Clanfield Parish Council Four Marks Parish Council Froyle Parish Council Grayshott Parish Council Harting Parish Council Hawkley Parish Council Headley Parish Council Horndean Parish Council Lindford Parish Council Liss Parish Council Medstead Parish Council Rogate Parish Council Ropley Parish Council Rowlands Castle Parish Council Selborne Parish Council Shalden Parish Council Sheet Parish Council Steep Parish Council

District and County Councils East Hampshire District Council Hampshire County Council

Town Councils Alton Town Council Whitehill Town Council

Other organisations Citizens Advice Healthwatch Hampshire Hampshire and Isle of WIght NHS Citizens Advice Hampshire Alton, Woolmer, and Petersfield Lions PASRIN ALPS Tantum Trust John Goodyer Charity Alton Foodbank Trussell Trust Fareshare Energy Redress Scheme

Special Thanks

To the individual and other donors, who gave generously this year. Without this financial support we would not continue to provide a service to our community.

Thanks also to the many individuals, local businesses and others who have helped us in different ways this year by supporting and donating their time, advice and resources to Citizens Advice East Hampshire Limited and a special thanks to our volunteers for giving their time so freely to help their community.

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Citizens Advice East Hampshire Limited Forest Community Centre Pinehill Road Bordon Hampshire GU35 0BS Tel: 0808 278 7901 - www.citizensadvice.org.uk/east hampshire

Company number: 06694768 Charity number: 1129850

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CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2023/24