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 2024 - 2025
Contents
| Contents | |
|---|---|
| Chair’s introduction | Page 3 |
| Our year at a glance | Page 4 |
| Overview from our Chief Executive | Page 5/6 |
| About us | Page 7 |
| Advice and support | Page 8 |
| Our clients | Page 9 |
| Tackling the high cost of living | Page 10 |
| Stories from our clients | Page 11/12 |
| Key achievements in 2024/25 | Page 13 |
| Looking ahead to 2025-26 | Page 14 |
| Our organisation | Page 15 |
| Financial review | Page 18 |
| Independent Examiner’s Report | Page 34 |
| Thank you to our supporters | Page 35 |
CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2024-2025
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Chair’s Introduction
In my fourth year as Chair of Citizens Advice East Hampshire, I continue to be extremely proud of the work the organisation does supporting people with the wide range of problems they face. As a local Citizens Advice, we strive to remain the People’s Champion as they navigate the continued high cost of living locally as well as the longstanding impact on lives of a dramatic rise in household costs of previous years since Covid. Debt, welfare benefits supporting essential living costs as well as struggles with paying for basics such as utilities and food continue to significantly affect many local residents across East Hampshire.
In addition, we have seen an increase in the most vulnerable this year coming to us for support, often having struggled to access other services and finding the complexity of our financial and household billing system difficult to navigate. We remain a lifeline for many of these local residents who would find it challenging to remain physically and mentally well and safe without our support.
compassionate in meeting the needs of local residents to find a way forward. Two long serving trustees stood down this year, Michael Croucher and Helen Davis, having seen the organisation through significant change over nearly 10 years or more and I thank them for their commitment. We were joined by Jason Fletcher in November 2024, adding to a relatively new but highly skilled board.
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 continue to deliver large contracts such as Hampshire Household Support Fund energy support and more recently, fuel poverty and energy advice to complement this. Our funders, including East Hampshire District Council and others, continue to support our core work with grants that keep the organisation able to deliver to so many. 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
CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2024-2025
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Our Year at a Glance
The people we helped
6,649
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
44% 27% 29% Adviceline / Email / Letter Face to Face Telephone ~~a~~
Our Value to Society total public value of 16,456 Citizens Advice East 11,524,693 ~~f~~ issues Hampshire Limited handled services
What people came to us about (top 4 categories)
26% 16% Utilities & 9% 9% Benefits Communication Debt Housing 60 volunteers providing 3 advice offices 10 approx. 22,000 hours Q, Trustees of advice
Our resources
CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2024-2025
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Overview from our Chief Executive:
This year for CAEH has been one of consolidation of the high quality, multi-channel core advice services, delivered primarily by volunteers as well as continuation of impactful advice projects that focus targeted support to vulnerable clients who struggle to deal with their issues without support. Our advice service helped around 7,000 local clients with over 16,000 different issues this year, a remarkable achievement given the size of the organisation and constrictions on core funding.
enduring high household costs and personal financial crises, have been the key problems brought to us this year. Our client profiles, with nearly 60% of clients telling us they are disabled or have long term health problems, as well as geographical concentration of financial issues in key wards such as Alton Eastbrooke and Alton Wooteys, Whitehill Chase and Petersfield St Peters, provides insight into the demographics of deprivation in a district considered as one of the most prosperous in the UK. Some residents, particularly the most vulnerable, are now really struggling not only with debt and the cost of living, but with many services, apart from ours, being primarily online.
allocations from East Hampshire District Council include the complex debt caseworker project, providing support to the most vulnerable residents to deal with complex debt, well as the cost of living outreach work in the local, particularly rural, communities.
Household Support Fund (with funding from government through the Department of Work and Pensions) as well as energy advice and casework funded by government via national Citizens Advice have made a real difference to households particularly in the winter months. These, and other projects blend alongside the core advice service to make up the jigsaw of work we undertake to make sure that the most vulnerable in East Hampshire are prevented from falling into greater detriment such as debt, bankruptcy, poor health and homelessness.
the main towns (as well as phone and email advice) is underpinned by belief that many local residents, especially the most vulnerable, desperately need to be able to drop in to their local Citizens Advice for in person help with their issue. Phone and email is often not enough when you are in crisis.
CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2024-2025
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We are extremely fortunate to be joined by Amanda Whiteland-Smith in February 2025, who replaced Claire Oughton as our Head of Advice. Amanda comes to us with nearly 30 years of advice experience, most recently at Havant Citizens Advice. We welcome her to the team and know our advice service will benefit greatly from this wealth of experience.
service to the public ensuring a high quality yet friendly service that meets demand as far as possible. I would also commend our trustee board who remain supportive yet business focused, strategic and forward thinking. Overall, we have a dedicated, skilled and compassionate team here, all working together to support their community as can be evidenced from the overwhelmingly positive comments clients leave, the social value of our work and the continued commitment of core funders such as EHDC, town and parish councils, and Hampshire County Council as well as national Citizens Advice. We are so grateful for those funding arrangements, and others that help our service continue to grow.
Looking ahead, while our funding remains solid this year, we are acutely aware of the tides of change as local government reorganisation and devolution will transform the landscape of funding for agencies such as ours from 2027/28 and beyond. We consider that we are a robust and vital service that must be enabled to continue the essential advice service we provide to local residents, regardless of the structures and funding arrangements that might be in place in the coming few years.
CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2024-2025
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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 2024/25, 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: We received a call from a grateful Client who was very happy with the successful 90% said without our help outcome of their PIP appeal. The Client they would not have been © called to thank one of our advisers for all able to sort out their his hard work which had resulted in a problem, and 91% said successful outcome. The Client was due they would be likely to to receive a backdated amount of c. recommend Citizens £4,500 and the award would not be Advice East Hampshire Limited. reviewed again until March 2030.
CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2024-2025
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Advice and Support
14,646 issues dealt with
-
26% Benefits -
-
Universal Credit & Tax Credits
-
~~a~~ 16% Utilities & «
Personal Independence Payment General Benefit Entitlement Council Tax Reduction Attendance Allowance Housing Benefit
26% Universal Credit & Tax Credits 16% Utilities & Communication
Top 5 utilities and communication issues Fuel (gas, electricity, oil, etc) Water and sewerage Internet and Broadband Mobile phones
9% Debt 30% ~~M~~ e 9% Housing 15 7% Consumer Goods and Services 6% Relationships & 10% ~~=~~ ~ Family 6% Charitable support 8% and Food banks ~~—~~ 5% Employment4% Employment 8% ~~—~~ 23% Other issues inc. 5% Financial Services, Health fit & community care, Travel, Immigration ….
TV including cable, digital, and satellite
Top 5 debt issues Other debt issues - including multiple debts and assessments ~~.~~ Council tax arrears Fuel debts Rent arrears - Housing Association Credit, store & charge card debts
Top 5 housing issues Private sector rented property Housing association property Access to and provision of accommodation Environmental & neighbour issues Other housing issues such as Homelessness and threatened homelessness
19% We give people the knowledge and confidence they need to find their way forward - whoever they are, and whatever their problem. ~~Lt~~
Top 5 consumer goods and services issues Energy efficiency advice and measures Energy company obligation Other goods and services Fraud and scams Building repairs and improvements
CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2024-2025
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 387 Research and Campaign issues, including:
Housing issues 62
Benefit issues 122 35 Utilities and communication issues
35
Debt
Health and 20 Community care 11 Charitable support and food bank issues
Other issues including: Travel and transport 17 Consumer Goods 15 Immigration & asylum 8 Relationship and Family 7 Employment 7 Legal 7 Other 41
102
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 2024-2025
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Tackling high costs of living
This year saw our organisation again at the frontline of the a continued unmanageably high cost of living both nationally and locally 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 February 2025. While slightly lower in March 2025, we consider these will rise again throughout the year depending on economic conditions.
CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2024-2025
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).
debt, potential homelessness and digital exclusion
Eddie* came to Citizens Advice, referred via a social prescriber, as he had no money to buy food and was being supported by his sister who lived elsewhere. He told us that he was about to be evicted from a house owned by his mother that he had lived in as a tenant for 7 years, due to her remortgaging the property but not keeping up with payments. It became clear that Eddie also owed money on his council tax and utility bills and there was a risk of further action by both.
ended without warning. An occupational health report advised his employer that he would not be able to return to work in the near future due to severe arthritis in his hips and pelvis and ongoing mental health issues after the tragic death of his daughter. His employer decided to end his employment through capacity as there are no suitable posts available even with reasonable adjustments to his physical needs.
After initial drop in advice from us, Eddie tried to claim Universal Credit and Personal Independence Payment independently but returned to us for help as these required identification and authentication by phone. Eddie told us he had his own email address but was otherwise not digitally competent. Our adviser helped Eddie authenticate his claims for all benefits as well as put in a request for an advance on his Universal Credit so he had something to live on. With further assistance Eddie applied for Employment Support Allowance and Personal Independence Payment to help him cope with the day to day challenges of his physical and mental health.
We also helped Eddie access the Household Support Fund for help with his ongoing energy costs and obtained an urgent food bank voucher for him to access food. Our team also supported him to put a hold on the Council Tax recovery process and ensured he applied for Council Tax support. Eddie’s complex problems are far from over and we will be working with him on an ongoing basis but we have put in place initial steps to ensure his health and wellbeing while we do so.
Issue: Employment, holiday entitlement
Gemma* came to Citizens Advice as she had not been allowed to take the annual leave that she was entitled to despite having made both verbal and written requests, nor was she offered payment in lieu of leave. Our team supported Gemma through the process of raising a grievance with a successful outcome.
Gemma sent the following thank you message -
I wish to thank you, and the team for the support and advice that you gave me to get my annual leave that was owed to me. I had taken your advice and made a grievance about my annual leave. I attended a meeting to raise my grievance. It took them nearly two weeks to get back to me, but they have carried over 41 hours of annual leave to this year. It was a successful outcome in the end.
I appreciate the hard work , support,and knowledge,and kindness that you showed me. Many thanks.
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CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2024-2025
Client stories
Margaret* came to us needing to increase her income as she was living on a negative budget and struggling to pay her energy bills. Our adviser double checked that Margaret was in receipt of all the benefits she was entitled to. We helped her access the Household Support Fund for help with her current energy costs and talked about energy saving measures to reduce energy wastage and keep her home warm and safe.
During this discussion it was found that Margaret was using an electric heater to keep herself warm and had been turning off the central heating. With our guidance we were able to help the client programme her heating and thermostat and explain that using an electric heater was not cost effective. Margaret was having to purchase certain types of food as she only had an airfryer to cook as her oven had broken. The adviser secured a replacement cooker from EHDC using the White Goods grant, along with a free kerbside collection valued at £46 for the broken one. The connection of the new appliance, valuing £100, was funded by the Alton Lions and this has helped to reduce her food bills.
Margaret also has mobility issues and said that her mobility scooter was failing to hold its charge and needed to be recharged most days. This meant higher energy use and cost but also isolated her as she worried about it running out of charge. The adviser submitted two grant applications for £1000, with a further grant for £550 which covered the full cost of a replacement mobility scooter. By doing this it has improved Margaret’s independence but also helped increase her income as the new scooter would not need charging as often.
Margaret was empowered to contact her housing association to have access to her property widened for safe storage of the scooter at the rear property. She was extremely happy with the outcome.
Issues - homelessness, mental health and moving home. Paul* had been homeless for some time and was living in a local homeless hostel. He was struggling with his mental health and had recently been offered a housing association tenancy for a studio flat. Paul had signed the tenancy agreement but had no items of furniture at present. He was particularly concerned about white goods which would be difficult to source or afford as he was on benefits and paying back an advance in Universal Credit. We supported Paul with applying to a charitable organisation for a fridge/freezer and washing machine. We provided ongoing support for Paul to help him change addresses with various agencies and ensured he was receiving all the benefits he was entitled to in his new home.
Issues - reduction .
Janet* came to us struggling to pay for her housing and council tax. She had been receiving long term benefits to pay for the support with care that she needed to stay independent. Her Housing Benefit and Council Tax Reduction had been stopped in 2019 when a backdated payment of £13,000 from the DWP for transition from Incapacity Benefit to ESA was taken into account by EHDC. The DWP had disregarded the amount in their calculations as per regulations but EHDC had not done so. Specialist advice was sought by our volunteer advisers from Surrey Welfare Rights Unit who confirmed that the client should not have this backdated payment taken into account in a calculation for housing benefit and council tax reduction. Lengthy discussions took place with EHDC revenue team who confirmed that an official error had been made and awarded £29,633 in backdated Housing Benefit and £8,729 in council tax reduction as well as ongoing entitlement to both. There was also an additional pressure as the client was due to move via Managed Migration from ESA to Income Support so we needed to complete these negotiations before this occurred. The client was relieved of the long term worry of her affording her home in the future with a positive impact on managing her mental health issues.
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CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2024-2025
Key Achievements in 2024/25
This year we have continued to provide holistic advice service to all residents of East Hampshire while also targeting additional advice and casework support for those struggling with the high cost of living now and over the past 2 years.
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Core Advice : Supporting nearly 7,000 clients with 16,000 advice issues ranging from benefits, employment, consumer, homelessness, housing, and debt
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Complex Advice: Each client had an average of 2 or 3 issues about which they sought advice, (with many having 5 or more), illustrating the complexity of the challenges individuals face when coming for help. This is exacerbated by poor mental or physical health, increasing the need for support
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Wellbeing : Nearly 60% of those using our services told us they were disabled or had a long term health problem. 30% of these had multiple impairments, 24% said they had mental health issues primarily, and 19% had primarily physical issues.
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Crisis Support: we provided ove r £800,000 in emergency fuel poverty support to vulnerable clients, leading a partnership of other Hampshire Citizens Advice to deliver the Hampshire Household Support Fund energy support alongside fuel poverty advice to all recipients
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Targeted Support: Project funded advice and casework delivered:
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A designated Debt Caseworker supported vulnerable clients with complex debts
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Home and Well - supporting vulnerable clients leaving hospital or at risk of hospitalisation
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Energy Advice - providing fuel poverty, energy advice and energy efficiency to the public
● Local: we remain a local and community facing independent organisation
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60 local volunteers trained, support and developed to support the public with high quality advice and support
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to raise awareness of cost of living support available and spoke to 908 local people to raise awareness of support available.
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Relationships with nearly every town and parish council and support to their residents
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A trustee board with local residents at its heart and impacting on all the decisions made at a strategic level
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Social Value: The estimated overall societal value of our work was estimated as £11,525,000, using a Treasury approved calculation tool
CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2024-2025
Looking ahead to 2025-26
ADVICE
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We want to shift our focus on building resilience to avoid crisis to reduce the need for crisis support and emergency advice
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We will work towards meeting rising demand on the telephone while maintaining face to face advice for the most vulnerable.
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financial or premises) in the right locations and channels to meet local demand for our help
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We will work with EHDC, other local Hampshire Citizens Advice and other stakeholders to ensure that East Hampshire residents have continued access to local advice to meet their needs regardless of local funding and local government structure
RESEARCH AND CAMPAIGNS
We will focus our research and campaigns work in the coming year on:
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Contributing towards national research and campaigns led by Citizens Advice
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Focusing local campaigns on local issues including digital inclusion, rural isolation and high personal debt
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and inform key stakeholders
INCLUSIVE ACCESS
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We will proactively focus our support to the most vulnerable clients with long term health issues to ensure they get the advice and support they need in person or other channels, as required.
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We will work with other local agencies to consider how we can provide a holistic service to the most vulnerable in East
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our safeguarding policy and practise is clear and understood by all and that our people’s welfare is fully supported
ORGANISATIONAL HEALTH
In the coming year we will:
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Actively engage with the changes to funding as a result of local devolution and local government restructure as well as embrace new funding opportunities at a local, regional or national level
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Develop scenario plans for a potential change in local statutory funding to ensure continuation of an accessible, quality advice service to local residents
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right training, support and skills, in line with their roles, in order to meet the advice needs of local residents
CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2024-2025
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Our Organisation in 2024/25
60 volunteers supported by 17 paid staff (10 FTE) and 10 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 2024/25 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.
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£18.79 in public value When people have fewer problems they have higher levels of wellbeing, participation in society and productivity. Our calculation of public value also includes the value of a volunteer run service.
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£11.49 in value to the people we help We help individual clients to achieve individual financial outcomes like getting backdated benefits, writing-off debts and refunds for consumer issues.
CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2024-2025
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Our Organisation
Citizens Advice East Hampshire Limited services are delivered by 70 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 £545,000 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 via national government funded Household Support Fund, as well as local parish and town councils to ensure that advice needs of local residents are met.
East Hampshire District Council provided us with our main core funding via a service level agreement for delivery of advice services to their residents this year. A range of other funders and donors 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 seven 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 our offices at the Forest Community Centre, Pinehill Road, Bordon GU35 0BS.
CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2024-2025
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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 | |||
| Ben Thomas | 23.11.23 | |||||
| Charles Beresford-Davies |
23.11.23 | |||||
| Cheryl Fisher | 23.11.23 | |||||
| Lucy Allardice | 30.01.24 | |||||
| Jason Fletcher | 12.11.24 | |||||
| Retired: | ||||||
| Michael Croucher | 16.12.09 | 17.10.22 | 09.07.24 | |||
| Helen Davis | 13.01.15 | 16.11.21 | 31.05.24 | |||
| Derek Gurney | 23.11.23 | 12.11.24 |
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 2024-2025
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Financial Review
General
2024/2025.
These accounts show a surplus on unrestricted activity of £15,879 based on income of £325,485 and expenditure of £305,723 (plus a transfer of £3,883 from unrestricted to restricted funds). This was in line with expectations and has added marginally to the charity’s reserves. Trustee’s plans to utilise undesignated reserves to provide increased service levels to our clients during the current levels of high cost-of-living uncertainty.
The core grant funding from East Hampshire District Council in the year was £186,000 ( with £186,000 in the year 2023-24 as per our 1-year service contract) plus other smaller project funding. Core funding from town and parishes remained broadly flat on last year (£37,950 24-25 versus £42,025 in 23/24).
£370,919. 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 £600,096 in 23/24 to £632,283 in 24/25 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 £779,141 with expenditure of £632,283 leading to a surplus of £15,879 on unrestricted funds and a surplus of £130,979 on restricted funds. The total level of reserves is now £436,024 and £380,467 respectively.
CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2024-2025
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Financial Review
Sources of Income
East Hampshire District Council was our major funder during the year, providing 64 % 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 2024-2025
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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 £979,142. 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 2024-2025
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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 £245,000
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 £40,000 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 later. 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 £40,000 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 £19,024 undesignated reserve.
At this stage, all the above reserves are considered sufficient and necessary.
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CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2024-2025
.
Financial Review
Reserve Policy 31/3/2025 (unrestricted, designated reserves)
| Reserve Policy 31/3/20 25 (unrestricted, designated reserves) |
|
|---|---|
| Service Maintenance Reserve (6 months | |
| expense) | £245,000 |
| Contractual Commitments Reserve | £45,000 |
| Premises Reserves | |
| Petersfeld | £25,000 |
| Alton | £11,000 |
| Bordon | £11,000 |
| Equipment and IT Reserve | £40,000 |
| Service Development Reserve | £40,000 |
| Total Unrestricted designated reserves | £417,000 |
| Undesignated reserves | £19,024 |
| Total Reserves | £436,024 |
| 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 |
CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2024-2025
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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 2024-2025
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Statement of Financial Activities
Statement of Financial Activities (including income and expenditure) for the 12 month period to 31st March 2025.
| Unrestricted | Restricted |
Total Funds | Unrestricted | Restricted |
Total Funds | |
|---|---|---|---|---|---|---|
| Funds | Funds | 31-Mar-25 | Funds | Funds | 31-Mar-24 | |
| £ | £ | £ | £ | £ | £ | |
| Income: | ||||||
| Donations | 6,666 | 0 | 6,666 | 1,943 | 0 | 1,943 |
| Charitable activities | 292,400 | 453,656 | 746,056 | 312,299 | 370,919 | 683,217 |
| Other | 26,419 | 0 | 26,419 | 20,447 | 270 | 20,447 |
| Total | 325,485 | 453,656 | 779,141 | 334,689 | 371,189 | 705,878 |
| Expenditure: | ||||||
| Charitable activities | 305,723 | 326,560 | 632,283 | 304,109 | 295,986 | 600,096 |
| Other | 0 | 0 | ||||
| Total | 305,723 | 326,560 | 632,283 | 304,109 | 295,986 | 600,096 |
| Net gains/(losses) on | ||||||
| investments | 0 | 0 | 0 | 0 | 0 | 0 |
| Net income/(expenditure) | 19,762 | 127,096 | 146,858 | 30,580 | 75,203 | 105,782 |
| Transfers between funds | -3,883 | 3,883 | 0 | 1,559 | -1,559 | 0 |
| Other recognised | ||||||
| gains/(losses) | 0 | 0 | 0 | 0 | 0 | 0 |
| Net movement in funds | 15,879 | 130,979 | 146,858 | 32,139 | 73,644 | 105,782 |
| Reconciliation of funds: | ||||||
| Total funds brought forward | 420,145 | 249,489 | 669,632 | 388,006 | 175,845 | 563,851 |
| Total funds carried forward | 436,024 | 380,467 | 816,491 | 420,145 | 249,489 | 669,632 |
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 2024-2025
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Balance Sheet
Balance Sheet as at 31 March 2025
| Total Funds | Total Funds | Notes | |
|---|---|---|---|
| 31-Mar-25 | 31-Mar-24 | ||
| £ | £ | ||
| Fixed assets: | |||
| Tangible assets | 0 | 0 | |
| 0 | 0 | 9 | |
| Current assets: | |||
| Debtors and prepayments | 33,721 | 10,576 | 5 |
| Cash at bank and in hand | 900,606 | 676,588 | 6 |
| 934,327 | 687,164 | ||
| Current liabilities: | |||
| Sundry creditors and accruals | 117,836 | 17,532 | 7 |
| Charitable Client Support (3rd party) | 0 | 0 | |
| 117,836 | 17,532 | ||
| Net assets (Total assets less liabilities) | 816,491 | 669,632 | |
| The funds of the charity: | |||
| Unrestricted funds | 436,024 | 420,144 | |
| Restricted funds | 380,467 | 249,488 | |
| 816,491 | 669,632 |
Trustee statements required by the Companies Act 2006 for the year ended 31 March 2025
In approving these statements as trustees of the company we hereby confirm:
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(a) That for the year stated above the company was entitled to the exemption conferred by section 477 of the Companies Act 2006;
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(b) That no notice has been deposited at the registered office of the company pursuant to section 476 of the Companies Act 2006 requesting that an audit be conducted for the year ended 31 March 2025.
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(c) That we acknowledge our responsibilities for:
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 20 November 2025 and signed on its behalf by:
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(i) ensuring that the company keeps proper accounting records which comply with section 386 of the Companies Act 2006, and
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(ii) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit or loss
Paul Susans Chair
Date:
CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2024-2025
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Statement of Cash Flows
Statement of Cash Flows for the 12 month period to 31st March 2025
| Total Funds | **Total Funds ** | ||
|---|---|---|---|
| 31-Mar-25 | 31-Mar-24 | Notes | |
| £ | £ | ||
| Cash flows from operating activities | |||
| Net movement in funds for the year | 122,939 | 105,782 | |
| Adjustment to cash flows from non-cash items: | |||
| Depreciation and amortisation | 0 | 0 | |
| (Gains)/losses on investments | 0 | 0 | |
| (Increase)/decrease in debtors | -23,145 | -4,964 | |
| Increase/(decrease) in creditors | 100,305 | -44,127 | |
| Net cash flows provided by (used in) operating activities | 200,099 | 56,691 | |
| Cash flows from investing activities | |||
| Interest income | 23,919 | 20,447 | |
| 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 | 23,919 | 20,447 | |
| Net change in cash and cash equivalents | 224,018 | 77,138 | |
| Cash and cash equivalents at the beginning of the reporting | |||
| period | 676,588 | 619,897 | |
| Cash and cash equivalents at the end of the reporting period | 900,606 | 676,588 | 7 |
CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2024-2025
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Income
Income for the Year Ended 31 March 2025
| Unrestricted | Restricted | Total Funds | Unrestricted | Restricted |
Total Funds | |
|---|---|---|---|---|---|---|
| Funds | Funds | 31-Mar-25 | Funds | Funds | 31-Mar-24 | |
| £ | £ | £ | £ | £ | £ | |
| 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 | 2,500 | 2,500 | 4,500 | 4,500 | ||
| Whitehill & Bordon | 10,100 | 10,100 | 12,625 | 12,625 | ||
| 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 | 6,850 | 6,850 | 6,400 | 6,400 | ||
| 223,950 | 0 | 223,950 | 228,025 | 0 | 228,025 | |
| Other grants | ||||||
| Client Funds | 0 | 0 | 6,800 | 6,800 | ||
| Citizens Advice Other | 16,352 | 104,119 | 120,471 | 54,331 | 44,066 | 98,396 |
| Hampshire County Council - Energy | 7,167 | 294,973 | 302,140 | 3,833 | 263,806 | 267,639 |
| Other | 44,931 | 54,565 | 99,496 | 26,110 | 56,247 | 82,357 |
| 68,450 | 453,656 | 522,106 | 84,274 | 370,919 | 455,192 | |
| Other income | ||||||
| Donations | 6,666 | 6,666 | 1,943 | 1,943 | ||
| Investment income | 0 | 0 | 0 | 0 | ||
| Other income | 2,500 | 2,500 | 0 | 0 | ||
| Other income (bank interest/debt relief orders) | 23,919 | 0 | 23,919 | 20,47 | 270 | 20,717 |
| 33,085 | 0 | 33,085 | 22,390 | 270 | 22,660 | |
| Total income | 325,485 | 453,656 | 779,141 | 334,689 | 371,189 | 705,878 |
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 was renewed for a further 12 months on similar terms until 31 March 2025 and has subsequently been renewed until 31 March 2026. 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.
CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2024-2025
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Expenditure
Expenditure on charitable activities for the Year Ended 31 March 2025
| Unrestricted | Restricted | Total Funds | Unrestricted | Restricted |
Total Funds | |
|---|---|---|---|---|---|---|
| Funds | Funds | 31-Mar-25 | Funds | Funds | 31-Mar-24 | |
| £ | £ | £ | £ | £ | £ | |
| Direct charitable activities: | ||||||
| Salaries and employer's NI and pension | 196,680 | 132,933 | 329,614 | 200,094 | 116,748 | 316,843 |
| Staff and volunteer expenses | 16,648 | 1,725 | 18,373 | 14,749 | 1,356 | 16,105 |
| Office Costs | 20,474 | 4,259 | 24,734 | 18,115 | 3,306 | 21,422 |
| Other | 7,220 | 173,803 | 181,023 | 5,437 | 162,128 | 167,565 |
| 241,022 | 312,721 | 553,743 | 238,395 | 283,539 | 521,934 | |
| Support activities: | ||||||
| Salaries and employer’s NI and pension | 34,971 | 7,441 | 42,412 | 38,629 | 7,342 | 45,971 |
| Staff and volunteer expenses | 0 | 0 | 0 | 0 | 0 | 0 |
| Office costs | 5,119 | 1,065 | 6,183 | 4,562 | 827 | 5,389 |
| Premises | 21,249 | 4,563 | 25,812 | 20,857 | 3,943 | 24,800 |
| Governance | 3,349 | 769 | 4,118 | 1,654 | 334 | 1,988 |
| Other | 12 | 3 | 15 | 13 | 2 | 15 |
| 64,700 | 13,840 | 78,540 | 65,714 | 12,448 | 78,162 | |
| Total expenditure | 305,723 | 326,560 | 632,284 | 304,109 | 295,986 | 600,096 |
Costs are charged to funds directly wherever possible. All other costs are apportioned based on direct resource costs.
CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2024-2025
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Notes to the Financial Statements
statement for the year ending 31 March 2025
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:
-
Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of activities when receivable.
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financial Grants where entitlement is conditional on the delivery of a specific performance by the charity are recognised when the charity becomes unconditionally entitled to the grant.
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Donated services and facilities are included at the value to the charity where this can be quantified. The value of service provided by volunteers has not been included, but noted.
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Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.
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Grants, including for the purchase of fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable.
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:
-
Computer Equipment – 3 years (refurbished equipment is expensed in year)
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Fixtures, Fittings and Equipment – 3 years
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Leasehold Improvements – life of the lease or a shorter time if deemed more appropriate, for example, where there is an earlier break clause.
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.
CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2024-2025
29
Notes to the Financial Statements
| 2. Net incoming/(outgoing) resources for the year | Year Ended | Year Ended |
|---|---|---|
| 31-Mar-25 | 31-Mar-24 | |
| £ | £ | |
| Net incoming/(outgoing) resources is stated after charging: | ||
| Independent examiners' remuneration | 2,500 | 1,920 |
| 3. Employees | Year Ended | Year Ended |
| 31-Mar-25 | 31-Mar-24 | |
| £ | £ | |
| Employment costs | ||
| Wages and salaries | 332,072 | 332,870 |
| Social security costs | 19,276 | 18,219 |
| Pension costs | 17,037 | 16,551 |
| Other costs | 3,641 | 4,174 |
| 372,025 | 362,814 | |
| Number of employees | ||
| The average number of employees (including the trustees) during the | ||
| year, calculated on the basis of full time equivalents: | ||
| 11 | 11 | |
| Trustee Expenses and Remuneration | ||
| Trustee remuneration | 0 | 0 |
| Trustee expenses | 0 | 0 |
| 0 | 0 | |
| 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-25 | 31-Mar-24 | |||
| £ | £ | |||
| Accrued Income | 33,721 | 10,576 |
||
| Other debtors and prepayments | 0 | 0 | ||
| 33,721 | 10,576 | |||
| 6. Analysis of cash and cash equivalents | Year Ended | Year Ended | ||
| 31-Mar-25 | 31-Mar-24 | |||
| £ | £ | |||
| Cash at bank and in hand | 900,606 | 676,588 | ||
| Notice deposits (less than 3 months) | 0 | 0 | ||
| Total cash and cash equivalents | 900,606 | 676,588 |
CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2024-2025
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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-25 | 31-Mar-24 | ||||
| £ | £ | ||||
| Trade creditors | 0 | 0 | |||
| Other taxes and social security | 9,172 | 11,782 | |||
| Other creditors | 33 | 2,990 | |||
| Accruals and deferred income | 108,630 | 2,760 | |||
| 117,836 | 17,532 | ||||
| 8. Analysis of net assets between funds | Unrestricted | Restricted | Total | ||
| Funds | Funds | Funds | |||
| £ | £ | £ | |||
| Fund balances at 31 March 2025 as represented by: | Fund balances at 31 March 2025 as represented by: | ||||
| Tangible fixed assets | 0 | 0 | 0 | 0 | |
| Current assets | 563,860 | 563,860 | 380,467 | 380,467 934,327 |
|
| Current liabilities | 117,837 | 117,837 | 117,837 | ||
| 436,024 | 436,024 | 380,467 | 816,491 | ||
| 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 | |||||
| 2024 | 12,081 | 3,598 | 19,999 | 35,678 | |
| Additions | 0 | 0 | 0 | 0 | |
| Disposals | 0 | 0 | 0 | 0 | |
| At 31st March | |||||
| 2025 | 12,081 | 3,598 | 19,999 | 35,678 | |
| Depreciation and | |||||
| impairments | |||||
| At 31st March | |||||
| 2024 | 12,081 | 3,598 | 19,999 | 35,678 | |
| Disposals | 0 | 0 | 0 | 0 | |
| Depreciation | 0 | 0 | 0 | 0 | |
| At 31st March | |||||
| 2025 | 12,081 | 3,598 | 19,999 | 35,678 | |
| Net Book Value | |||||
| At 31st March | |||||
| 2024 | 0 | 0 | 0 | 0 | |
| At 31st March | |||||
| 2025 | **0 ** | 0 | 0 | 0 |
CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2024-2025
31
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-24 | Resources | Expended | Period | Losses | 31-Mar-25 | |||
| £ | £ | £ | £ | £ | £ | |||
| Restricted Funds | ||||||||
| Revenue Grants | ||||||||
| and Donations | ||||||||
| 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 | 5,049 | 38,750 | -37,906 | 0 | 0 | 5,893 | ||
| Energy Project | 230,220 | 399,092 | -268,957 | 0 | 0 | 360,354 | ||
| Home and Well | 0 | 15,815 | -19,697 | 3,883 | 0 | 0 | ||
| 249,488 | 453,656 | -326,561 | 3,883 | 0 | 380,467 | |||
| Unrestricted Funds | ||||||||
| Unrestricted Funds | 420,144 | 325,485 | -305,723 | -3,883 | 436,024 | |||
| Total | ||||||||
| Funds | 669,632 | 779,141 | -632,284 | 0 | 0 | 816,491 |
CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2024-2025
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Notes to the Financial Statements
| Basic financial instruments | 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.
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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.
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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 2024/25 East Hampshire Citizens Advice Limited received £850,402 (23/24 £909,500) in funds relating to Energy Redress and Household Support Fund projects in which it acted as an Agent and distributed £797,400 (23/24 £797,400) to clients under the rules of those schemes. Under FRS102 these are not recognised as income or expenditure. A remaining balance of £117,824 (23/24 £117,824) has been excluded from net assets in the statutory accounts.
CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2024-2025
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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 2025 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 Association of Accounting Technicians (AAT)
subject to audit under company law and is eligible for independent examination, it is my responsibility to:
-
•examine the accounts under section 145 of the 2011 Act;
-
follow the procedures laid down in the General Directions given by the Charity Commission (under section 145 (5) (b) of the 2011 Act); and
-
state whether particular matters have come to my attention.
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:
-
to keep accounting records in accordance with Sections 386 and 387 of the Companies Act 2006; and
-
to prepare accounts which accord with the accounting records, comply with the accounting requirements of Sections 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities:
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.
Naveed Mughal Premier Accounting and Business Services Ltd 5th Floor 22 Eastcheap London England EC3M 1EU
Date:
CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2024-2025
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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 Buriton Parish Council Clanfield Parish Council East Meon 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 Stroud 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 Citizens Advice Hampshire Alton, Woolmer, and Petersfield Lions PASRIN ALPS Tantum Trust John Goodyer Charity Alton Foodbank Trussell Trust
Special Thanks
To the individuals and other donors not mentioned above, 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.
CITIZENS ADVICE EAST HAMPSHIRE LIMITED ANNUAL REPORT 2024-2025
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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 2024-2025