Citizens Advice in Dorset Acorn an Limited b Guarantse ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2025 COMPANY NUMBER 6778548 (ENGLAND AND WALES) REGISTERED CHARITY NUMBER 1130056
CITIZENS ADVICE IN DORSET CONTENTS Page Reference and administrative infotTnation Report of the trustees Independent Examine¢s report ststement of Financial Activities (including income and expenditure account) Balance Sheet Cash Flow Statement 10 Notes to the Accounts
CITIZENS ADVICE IN DORSET (A C¢ynpany Limited by Guarantse) TRUSTEE'S REPORT FOR THE YEAR ENDED 31st MARCH 2025 The Trustees present their Report and unaudited Financial Statements for the year ended 31 March 2025. The financial statements have been prepared in accordance with Accounting and R8POrting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. REFERENCE AND ADMINISTRATIVE INFORMATION Charity name Citizens, Advice in Dorset {CAiD) Charty Number 1130056 Company Number 6778548 Registored Office 4 Cedar Park Cobham Road Femdown Industrial Estate, BH217SF Correspondence Address Mill Lane Wareham Dorset. BH20 4RA Independent Examiner Ward Goodman Audit Services Ltd 4 Cedar Park Cobham Road Femdown Industrial Estate, BH21 7SF Bankers CAF Bank Ltd 25, Kings Hill Avenue West Mailing, Kent, ME19 4JQ Webslte https:Ilcitizensadvicedorset.org.ukl Directors and Trustees The directors of the charitable company (the charity) are its trustees for the purpos8 of charity law and throughout the report are collectively referred to as the trustees. The Trustees who served during the year and since the year end were as follows: Alan Breakwell East Dorset & PurbeGk Chair David Gibson Bridport & District Vice Chair Stephen Beare Central Dorset Appointed 14th August 2024 Stuart Dawson Central Dorset Adrian Goldsack Central Dorset Stephen Part(er East Dorset & PurbeGk Jim Smytlie Bridport & District Lavrnla Sonnenberg Bridport & District Resigned 131h August 2024 Resigned 22nd October 2024 Appointed 11° Febwary 2025 Appointèd 141h May 2024 Resigned 6th February 2025
CITINs ADVICE IN DORSET (A Company Llmitod by Guarantee) TRUSTEE'S REPORT FOR THE YEAR ENDED 31st MARCH 2025 continued Chief Officers Rovam Wickremasinghe Daniel Cadisch Bridport & District Central Dorset Helen Goldsack East Dorset & Purbeck STRUCTURE, GOVERNANCE AND MANAGEMENT Govemlng Document Citizens, Advice in Dorset (CAID), which was formerly Dorset Citizens, Advice Partnership (DorCAP), is a company limited by guarantee and govemed by its memorandum and articles of association dated 22nd December 2(M)8 as arnended on the 25th November 2019 and the 28th September 2023. The membars of the company who are its d1CtorS undertake to contribute such amount as may be required (not exceeding £1 ) to the company's assets if it should be wound up. for payrnent of the companys debts and liabilities. Organlsation The consortium was established to strengthen arKI develop the Citizens Advice offices in Dorset and over the years, significant change has occurred through changes in local govemment boundaries along with the creab.on of Iwo unitary authorities covering Dorset. In addition. local offIS have merged and CAID now has spOnSibl11tY for the local offices covered by the Dorset Council area and the current members are Bridport & District, Cantral Dorsét. East Dorsel and Purbeck. The members are each responsible for appointing two Trustees to the board. The trustee board may appoint trustees from the 3 LCA'S to provide specific advice as set out in the articles of association. New trustees undergo induction training and mentoring from existing trustses. Citizens, Advice in Dorsel {CAiD) is govemed by its Board of Directors are also the trustees) which is responsible for setting the strategic direction of the organisation and its policies. The Board carri8s ultimate responsibilty for the conduct of the charity in ensuring it meets its legal and contractual obligations. The Board meets quarterly with formal agenda and minutss recorded. The board can establish task and finish groups to deal with particular topics. Until April 2020 the service was managed on behalf of the Trustees by the Manager through a formal scheme of delegation. Since May 2020 the work of the Manager and the administration of CAID has been allocated over the local offices and the Board has been supported and advised by the Chief Officers and National Citizen's Advice. CAID are Associate Members of National Citizen's Advice {NCA),
CITIZENS ADVICE IN DORSET (A Company Limited by Guamtee) TRUSTEE'S REPORT FOR THE YEAR ENDED 31st MARCH 2025 continued Objectives and Activities for the Publlc Benefit The charivs objects are to promote any charitable purpose for Ihe public benefit by the advancement of education, the protection and presenrfation of health and the relief of povety, sickness, and distress in particular. but without lirnitation, for the benefit of the community in England and Wales. To achieve its objects, the charity promotes the effKiency and effectiveness of citinS Advice in the Dorset Council area. The trustees confimi that they have referred to the guidan contained in the Charity Commission's general guidan on public benefit when reviewing the Gharivs aims and objectives and planning future activities. Prlncipal Activltles Achievements and Perforrnanco CAiD has established itself as an agent to secure funding which is channelled to support the work of its members and to develop services. CAID also has a key role in leading and supporting the wider advits sector. On becoming a Unitary Authority. Dorset Council reviewed the historic pattem and method of annual grant payments previously prowded by the District Councils and Dorset Council and Gonsolidated this funding into a new Dorset Advice Contract. This was a three-year contract (with a 2-year extension option) and following a cornpetitive bidding process CAID was awarded the contract. The contract cornmend on 1 October 2021 with CAID responsible for rnonitoring the delivery of the contract, alloGating the contract funds bebmeen local offices and regular review meetings with Dorset CounGiI. CAID were awarded the two-year extension on the contract which now runs to September 2026. CAID continued to have an involvement in a number of successful projects which continued from previous years as well as new projects supporting t)orset Council to achieve its objectives. Details can be found in the notes to the accounts. The revised management arrangements have been operating for the last three years with the work of CAID being shared by the local offices. This continues to worf( extremely well. It has meant additional time being spent by the LCA'S on CAID management and to reflect these enhand working arrangements and minimise duplication the CAID Board review on an annual basis the financial contribution made to each LCA for the time spent by their officers on supporting the CALD Board. This covers monitoring the Dorset Council contract, Annual Leadership Assessment, the Advi Dorset Partnership, Governance, Finance, and Liaison with Dorset Council. In addition, there is a contribution from the Board to Bridport for operating SPOC (Single Point of Contact) and from the 1° April 2025 resources have been made available to support Research & Campaigns and Data Collection. The VIsed govemance arrangements which were introduced from the Auturnn of 2023 have reduced duplication, strearnlined the operdtion and provided for more efficient use of both offirS and Trustees time whilst ènsuring that th8 CAID Board contains a balance of skills to meet its objectives. All business is carried out at the quarterfy Board Meetings and there are no sub committees, and this new process has proved to be very effic(ent.
CITEENS ADVICE IN DORSET (A Company Limited by Guarantse) TRUSTEE'S REPORT FOR THE YEAR ENDED 31st MARCH 2025 contlnued During the course of the year the Treasurer resigned and under the articles the Board are required to appoint a Tr8asurer from one of the Trustees. CAID are very fortunale that two of the Board have financial experience and the Chair has carried out the role with the position being rewewed at each board meeting. It is working well. and enhanced procedures have been introduced to deal with payments involving all 3 LCA.s. It has been another successful year with our involvement with Dorset Council and the role CAID has played with other agencies meetiro the challenges post pandemic and through the cost-of- living crisis. The Central Dorset Chief Officer has attended regular weekly meelings with Dorset Council officers and other Voluntary and Statutory sector organisations which has enabled us to assist and support t)ors6t Council achieving its objectives. Dorset Council has provided additional funds to CAID to help deliver support to those in most need and the 3 LCA'S have risen to this challenge mtIng the objectives set by Dorset Council. The notes to the accounts detail the activities CAID have been involved in. The rnonitoring of the Dorset Council Advi Contract is an important part of CAID'S work through the 3 LCA'S. Reports are provided quarterly with half yearly meetings with Dorset Council officers. The feedback from the Council continues to be excellent which reflects on the incredible wo everyon8 involved with CA is doing to help the Communities we serve. CAID were asked to provide the cost implications of the changes to Employers Nl contributions frorn April 2025. This was significant increase in costs for Ihe 3 LCA'S especially as the Advice contract is a fixed pri for the 5 years. The good news is that Dorset Council have recognised the impact, and a 2% uplift has been agreed. The annual leadership assessment from National Citizen's Advice {CAiD is an associate member of NCA) has again been a success story. This year the assessment has changed, and a new more streamlined scheme was introduced and CAID had to complete Part A - Compliance whilst Part B running the Consortium was optional. The CAID Board agreed not to complete Part B and would review on an annual basis. However. there was still a significant amount of work involved, and the designated Chief Officer brought it all together and CAID met all the requirements in the areas they were assessed. Anolher excellent resulL CAID has continued to support th8 LCA'S in their WO and to ensure that Dorset Citizens Advi speaks with one VOiGe. The Trustees express theyre thanks to the Chief Officers and their volunteers and stsff for all their hard work in ensuring that Citizen's Advice has remained key to the future of advrce services. Financial Review and Reserves The Trustees continue to monitor the budget on a quarterly basis. Income from grants and bank interest rose from £919,162 in 2023124 to £995,819 an increase of £76,657. In the same period Expenditure has increased from £960,392 to £1,037,578 an increase of £77,186. This giv&s an overall deficit of £41,759 this year, compared wilh a deficit of £41.230 in 2023124.
CITIZENS )VICE IN DORS (A Company Limited by Guarnnlee) TRUSTEE'S REPORT FOR THE YEAR ENDED 31st MARCH 2025 continued The main reasons that income has increased are the grants froffl Dorset Council for the cost of living, Ukrainian Refugee Support, Library Income Max, offset by Housing Income Maximisation (the inGome for 2024125 was received in the ptEViOUS financial year coupled with the scheme finishing at the end of September and the balan of the grant being repaid to Dorset Council). In addition, in 2023124 a grant was received for housing support which was not repeated in this finanGtal year. On expenditure a similar picture with the increased income referred to above being paid to the 3 LCA'S for carying out the work coupled with the review of LCA support to CAID being reduced enabling more of the Advice Contract income being allocated direct to the 3 LCA'S on the funding formula. Also, there was not a repeat of the use of Reserves for meeting Income Generation and Arrned Forces Support. It is very pleasing that CAID has continued to secure grant funding on behalf of the member LCA'S, and this funding has now been approved for the 2025126 financial year following detailed negotiations with Dorset Council in difficult financial times. The small deficit after considering the use of Restricted ReSerS has been met by the General ReseNe. The trustees, poliGy is to ensure that free monies (reserves) are available in each financial year to meet any foreseeable contingency. The CAID spend is now concentrated into grant reimbursements and service fees lo the member bureaux. This has reduced the direct financial risk that CAID is exposed to. The trustees have three designated reserves covering the costs of Closure, Development and Communications and together with the General ReseDie18ave CAID in a sound position as they move forward. CAID holds a small, restricted reserve for training costs. It is planned to allocate this fund balance in 2025126 to support delivery of staff training by the three local bureaux. Plans for Future Periods There are challenges facing CAID. Firstly, the Dorset Council contract is a fixed price contract which runs until the end of Septefflber 2026 and means all increased costs over the time of the contract have to be met by the LCA'S either through generating more income or reducing costs. This has been eased slightly by the 2% uplift from the 1" April 2025 bul reducing costs is vital as is closer working between the 3 LCA'S to minimise duplication and provide a more efficient business model. This is work which is an integral part of the CAID business planning process. There is a changing political environment. Our major funder. Dorset Council. changed political control at the last election and over th8 last year CAID has worked closely with the new administration to ensure that the current level of parthership wod(ing that supports the delivery of our advice services is maintained and developed which is vital as the existing contract runs out in just over a year. The change in the national government will impact as regionalism comes to the top of the agenda and the need for CA'S to work much more across county boundaries to potentially maximise income streams.
CITIZENS ADVICE IN DORSET (A Company LInit by Guarantse) TRUSTEE'S REPORT FOR THE YEAR ENDED 31st MARCH 2025 continued CAID and the LCAS will need to consider Al and how that can help shape the advtce service as CAID reviews how the Advice contract will look from October 2026. There will be a need to trial some of the new Al initiatives to leave CAID in the best position through the 3 LCA'S to provide the advice contract well into the future. Approved ythetru son. Alan Breakwell (Chair of Trustees)
CITIZENS ADVICE IN DORSET {ACompany Limited by Guawth) Independent Examinerfs Report to the Trustees of Citizens Advice In Dorset I report to the charity trustees on my examination of the accounts of Citizens Adwce in Dorset for the year ended 31 March 2025 Responsibilitles and basis of report As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act,). I report in respect of my examination of the charity's accounts carried out under Section 145 of the Act and in caThying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. Independent oxamlnerfs statement Since your charitys gross income exceeded £250.000 your examiner must be a member of a listed body. I can confinn that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confinn that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the charity as requir8d by Section 130 of the Act; or 2 the accounts do rK)t accord with those records: or 3 the accounts do not Gomply with the applicable requirements conceming the fomi and content of accounts set out in th8 Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no conM5 and have corne aGross no other matters in conneGtion with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. IMRod Bsc FCA FCCA Ward Goodman Audit Services Ltd 4 Cedar Par1( Cobham Road Ferndown Industrial Estate Wimbome Dorset BH217SF Date
CITIZENS ADVICE IN DORSET (Acompany Limiied byGuarantee) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUN FOR THE YEAR ENDED 31ST MARCH 2025 INCOMING RESOURCES Unrestrlctod Restricted Funds Funds Total Funds Note 2024125 2024125 2024125 2023124 Incomlng Resour9 from Charitable Activilies 995,672 995,672 919,012 Investment Income 147 147 150 Total incoming resources 147 995,672 995.819 919.162 RESOURCES EXPENDED Charitable activities Expenditure 1,037.578 1,037.578 960,392 Total expenditure 1.037.578 1,037,578 960,392 Net incoming resources before transfers 147 (41,906) (41,759) (41.230) Gross Iransfer between funds (173) 173 Net movement In funds for the year (26) (41,733) (41.759) (41,230) Reconciliatlon of funds Total funds brought forward 40,876 42.881 83,757 124.987 Totsl funds carried fopNard 40,850 1,148 41,998 83,757
CITIZENS ADVICE IN DORSET {ACompany Llmlled by Guarantee) BALANCE SHEET FOR COMPANY NUMBER 6778548 AS AT 31ST MARCH 2025 Note 2024125 2023124 CURRENT ASSETS Debtors Cash at Bank and in Hand 159,114 42,093 201.207 144,096 84.761 228,857 CREDITORS Amounts falling due within one year 159,209 145.100 NET CURRENT ASSETS 41.998 83.757 FUNDS OF THE CHARIT Unrestricted Reserves Designated Reserves Restricted Reserves TOTAL 17,466 23,384 1,148 41,998 17,492 23,384 42,881 83,757 The notes on pages 11 to 17 forni part of these financial statements. The charitable company is entitled to exempts.on from audit under section 477 of the Companies Act 2006 for the year ended 31 Marth 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in acGordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibility for". (a) ensuring that the charitable company keeps accounting records that comply wilh Sections 386 and 387 of the Cornpanies Act 2006 and (b) preparing financial statements which give a Irue and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each firbancial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements. so far as applicable to the charitable company. The financial statements were approved by the Board of Trustees and authorised for issue by the trus son. Alan Breakwell (Chalr of Trustees)
CITIZENS ADVICE IN DORSET (Acompany Limiled by Guaranteo) Statem8nt of Cash flow For year ended 31st March 2025 2024125 2023124 Cash used In operating activities Net Cash IncomelExpenditure (41,759) {41,230) Decreasellncrease in Debtors (15,018) (44.447) IncreaselDecrease in Creditors 14.109 52,043 IncreaselDecrease in Cash durlng the year (42,668) (33,634) Cash and cash equivalents at the 1st April 2024 84,761 118.395 Cash and cash equivalents at the 3151 March 2025 42,093 84,761 I the cash flows are derived from continuing operations during the above two periods. The notes on pages 11 to 17 form part of these financial statements. 10
CITIZENS ADVICE IN DORSET (A COMpY Limitèd by Guare) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2025 1 Accountlng policies Accounting basis Citizens. Advice in Dorset is a private charitsble MpanY limited by guarantee and incorporated in England and Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered offic8 is given in the charity information on page 1 of these financial statements. The Gharity constitutes a public benefit entity as defined by FRS 102. The financial ststements have been prepared in accordance with AGcounting and Reporting by Charities: Statement of Recornmended Practice applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 (as updated through Update Bulletin 1 published on 2 February 2016). Financial R8POrting Standard applicable in the Unitsd Kingdom and Republic of Ir81and (FRS 102). the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2015. The accounts are prepared on a going concern basis under the histon.cal cost convention. The accounts are presented in sterling whiGh is the functional currency of the Charity and rounded to the nearest £. The significant accounting policies applied in the preparation of these accounts are set out below. These policies have been consistently applied to all years presented unless otherwise ststed. b) Income All incorne is recognised when the charity has entitlement to the income, there is sufficient certainty of receipt and so it is probably that the income will be received. and the amount ceiVable Gan be measured reliably. No expenditure is netted off against income. Grants (including govemment grants) are recognised in full in the statement of financial activits.es in the year in which the grant is receivable. Other income, including donations. gifts and covenants and bank interest is induded when it is received. c) Debtors Trade debtors are recognised at the settlement arnount due after any trade discount offered. d) Expenditure Expenditure is recognised on an accnAals basis as soon as there is a legal or constructive obligation MMItt1n9 the Gharity to the expenditur8. it is probable that settlement will be required. and the amount of Ihe obligation can be measured reliably. Expenditure indudes any VAT which cannot be fully recovered. li
CITIZENS ADVICE IN DORSET {A cpanY Limited by Gurnt•e) NOTES TO THE ACCOUNTS CONTINUED FOR THE YEAR ENDED 31ST MARCH 2025 e) Creditors Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are nomially recognised at their settlement amount after allowing for any trade discount due. n Funds The charitys funds comprise of unrestricted income funds which can be used in furtheran of the charitable objects at the trustees, discrelion and restricted income funds which can only be used for particular Stricted projects or purposes within the objects of the charity. Restn'ctions arise when specified by the funder or when funds are raised for particular Stricted projects or purposes. Expenditure which MtS the restricted criteria is charged lo that fund. together with a fair allocation of support and administrative costs. h) Cash at Bank and in hand Cash at Bank and in hand includes all funds on deposit with the bank. 2. Prnparation of Accounts: The accounts have been prepared on a "Going cOnm. basis. In the event of any major reduction in our grant income, such as failure to deliver successfully the DOet Council Advice contract, that basis might nol be appropriate and a liability for legacy costs would be required in the accounts. This risk is covered by the designated closure reserve. 12
crrizENS ADVICE IN DORSET {A Canpany knmited by Guarantee> NOTES TO THE ACCOUNT FOR THE YEAR ENDED 31ST ONTINU CH 202 3. Incoming resources in furtherance of the charity's objectiV8S Unrestricted Funds 2024125 Restricted Funds 2024125 Total Funds 2024125 Total Funds 2023124 Contracts and Grants Dorset Council (DC) - Advice Contract DC - Refugee Resettlement Project DC - Library Income Maximisation DC - Housing Income Maximisation DC- Housing Support DC - Ukraine Refugee Support DC - Cost of Living Support DC - Rough Sleeper Initiative 564.650 29.942 47,024 (20,867) 564.650 29,942 47,024 (20.867) 564,650 29,942 38.430 83,451 29,880 53,767 80,000 38,892 80,651 254,489 39.783 80.651 254,489 39,783 Investment Income 147 147 150 Totsl Incoming Resources 147 995,672 995,819 919,162 Expenditure in furtherance of the charity's objectivos Unrestricted Funds 2024125 Restricted Funds 2024125 Totsl Funds 2024125 Total Funds 2023124 Payment to LCA'S Dorset Council (DC) - Advice Contract DC - Refugee Resettlement Project DC - Library Income Maxirnisation DC - Housing Income Maximisation DC - Housing Support DC - Ukraine Refugee Support DC - Cost of Living Support DC - Rough Sleeper Initiative Dorset Anned Service Personnel 513,299 29.942 47.024 20,867 513.299 29.942 47,024 20,867 499,122 29,942 48,138 41,718 29,880 76,948 117,380 38,892 4,940 80,651 254,489 39,783 80,651 254,489 39,783 Total 986,055 986,055 886,960 Payment to LCA'S for Operationallstrategic Support Bridport and District Central Dorset East Dorset & Purbed( Total 16.435 17.861 13.397 47.693 16.435 17,861 13.397 47,693 16.435 30.710 14,114 61.259 13
CITIZENS ADVICE IN DORSET (A CornpanyLimited by Gu•rth) Other Expenditure Income Generation Insuran Website Subscriptions Miscellaneous 7,334 343 2,343 131 364 362 1,142 176 361 362 1,142 176 361 Total 1041 2.041 10.515 Governance Independent Examinerfs Fee Other Fees 1.530 259 1.530 259 1,470 188 Total 1,789 1.789 1,658 Total of Expenditure 1.037.578 1.037.578 960,392 5. Trustee Expenses There were no trustee remuneration or other benefits for the year ended 31 St March 2025 or for the period ended 31st March 2024. No Ttustee received expenses for the year ended 31 St March 2025. 6. Debtor8 2024125 2023124 Other Debtors Payments in Advance 158.594 520 143,490 606 Total 159,114 144.096 7. Credltors 2024125 2023124 Trade Creditors Other Creditors 157,679 1.530 143,630 1,470 Total 159.209 145,100 14
CtllzENS ADVICE IN DORSET (A Lbmiled by Guaranteg) NOTES T E ACCOUNTS CONTINUED FOR THE YEAR ENDED 31 ST MARCH 8. Reserves General Resep& D8Stgnated Reserves Restricted Reserve5 Total BIF 1st April 2024 N8t outgoingsfincoming resources Transfer beknn fijnds Clf 31st March 2025 17.492 147 23.384 42,881 {41.906) 83,757 (41.759} (173) 17.466 173 1.148 23,384 41,998 8.1 General Reserve This reserve represents the WOTking capitsl for the day to day running of the charity's normal activities. 8.2 Designated Reserves 151 April 2024 Expendlture Income 3121 March 2025 Closure Reserve Development Reserv8 Communication & Contract Renewal Rasarde Totsl 2.500 12,884 2.500 12.884 8,000 23.384 23,384 Closure Reserve To rneet potential costs that may arise following the closure and winding up of the company. Development Reserve To support additional costs arising from the development of advice services within the Dorset Council area. Communication & Contract Renewal Reserrfe To meet potential costs that may arise in the lead up to the renewal of the Dorset Advice contract 15
CITIZENS ADVICE IN DORSET (A Company Llmltéd by Gu¥antee} NOTES TO THE ACCOUKTS FOR THE YEAR ENDED 31ST CONTINUED CH 2025 9.3 Restricted Reserves 191 April 2024 Eyp8nditure Income Transfer 3151 March 2025 Dorset Coundl (DC) Adv1 Contract DC- Refugee ReSetement Programme OC - Library Income MaMisation DC- Ukrainian Refuge Support DC- Cost of Liwng Support DC - Rough Sleepers Contract DC - HouTing Income Maximisatlon Buraau Tralnlng (564.823) (29.942) (47.024) (80,651) (254.489) (39.783) (20.866) 564.650 29.942 47.024 80.651 254,489 39,783 (20,867) 173 41,733 1.148 1.148 Total 42.881 (1.037.578) 995,672 173 1.148 CAID has a number of Restricted Reserves whith a detsiled below: Dorset Advice Contract: CAID successfully bid for the Dorset Advice Contract. This contract replaS the previous unrestricted grant support and is being provided by a five-year fixed temi contract running to September 2026. The contract funding is allocated to the delivery bureaux through an agreed funding fomiula based on population and deprivation weightings. Dorset Council Refugee Resettlement Programme (prevlously Syrian Refugee Programme): Dorset Council provtded a 1-year grant to employ 2 part time advisers to provide advice and support to Syrian families who had been re-settled in Dorset under the Home Office Syrran Vulnerable Persons Resettlement Scheme. The project stsrted in January 2019, and the advisers were based in a Local Citizens Advice office. The project was extended until the 31st March 2025 and the remit of th8 project support extended to meet the needs of other refuge8 groups. Dorset Council - Library Incom• Maximisation - the project funding runs to the 31st March 2025 and is managed by CA in East Dorset & Purbed( with the funds reiVed in 2024125 b8ing fully allocated to the Bureaux d81ivering the servi. Dorset Councll - Ukrainian Refugee Support: This project has be8n exlended until March 2025. The funding enables dedicated support, advice, information and guidanGe for Ukrainian Refugees and their hosts in the Dors8t Council area including a Dorset wide Employment adwce serlice. This project is managed by CA Central Dorset and the grant received for 2024125 has been fully applied in the year. 16
crrizENS ADVICE IN DORSET IA Cwany Limited by Guarantse) NOTES TO THE ACCOUKfS CONTINUED FOR THE YEAR ENDED 1 ST MARCH 2025 Dorset Council - Cost of Living Support: This project funding has been extended to July 2025. It supports the employment of specialist welfare benefits and energy casewotkers. These additional resources will target those who are most vulnerable and identify extra incom8 wheth8r through unclaimed benefits, energy grants or other local assistance. The grant income received was fully applied in the year. Dorset Council - Rough Sleeper Contract: This contract runs from October 2022 to March 2025 to deliver sustainable outcomes for rough sleepers and to reduce and ultimately eliminate rough sleeping by 2025. This contract is delivered by CA Central Dorset and the grant income received for 2024125 has been fully applied in the year. Dorset Cauncil - Housing Income Maximisation: This project had been extended to March 2025. It supports the employment of a specialist housing advice worker. This contract is delivered by CA East Dorset & Purbeck and the project ended at ahe 301h September 2024. The grant for 2024125 of £41.733 was received befo the 31 March 2024 and carried forward as a restricted reserve for application in 2024125. The £41,733 was paid to CA East Dorset & Purbeck who repaid £20,866.50 when the project ended. Bureau Trainlng: CAID will be using the balance on this fund of £1,148 to support training through the Active Dorset Partnership in 2025126. 9.4 Transfer of Funds Transfer from General Fund- The cost of CAID operational spending in 2024125 was greater than the amount of income retained by the bureau from the Dorset Advice Contracl. A transfer of £173 has been made from the General ReseNe to meet the shortfall of funding on the restricted reserve. 10 Related Party Transactlons and control Citizens Advice in Dorset is constituted as a charitable company limited by guarantee and having no share capital. As such, there are no members with shareholdings in control of the comparby: control is vested in the Trustees as a body. There were no related paty transactions during the year. 17