**Annual report** 2021–22 Supporting people across the New Forest through the **2020/21** Annual report Cost of Living Crisis ## Contents - 3 Introduction from the Chief Officer - 4 Message from the Chair – Jeremy Ogden - 5 Our Impact in 2021/22 - 6 The Cost of Living and our service - 10 Our Year at a Glance - 11 The Royal Visit - 12 Working in Partnership - 13 Our people - 14 Who we help - 16 Finance - 17 Acknowledgments & Thank You - 18 Our Volunteers - 19 Our Staff and Trustees Introduction from the Chief Officerchapter Contents 3 ## Introduction from the Chief Officer I write at a time of great uncertainty and the background conversations of the Citizens Advice New Forest team sound increasingly worried, as they grapple with the wide range of enquiries and questions posed by local residents from across the Forest, who are struggling with the Cost of Living crisis. I wonder if the usual tools in our tool box of help and support will really be enough to provide meaningful help to people who are really struggling to make ends meet. Our service is more needed than ever before and I thank the brilliant team here at CANF who use their skills, expertise and training to help others. And help they do. Between 1st April 2021 to the 31st March 2022 Citizens Advice New Forest helped 6,539 local people with over 17,961 issues. This is up 19% on the previous year. For the first time ever we had 100 calls come through on our New Forest Adviceline in one day, and the number of people needing help and support just continues to rise. Coming out of Covid straight into a Cost of Living Crisis has been a challenge but it never ceases to impress me the difference our team can make, the patience they have to listen and really understand people’s problems and the tenacity they show in helping a client through a difficult situation. I must thank everyone in our New Forest team for going the extra mile for our clients across the New Forest. In 2021 we opened up our offices as soon as we possibly could only to have to close them all again in January 2022. We have expanded our outreach work, opened up new offices, got some brilliant outcomes for clients and organised a Royal Visit! This year has continued to stretch us but we are resilient , forward looking and determined to continue to develop our free, confidential and impartial advice service to be able to keep on helping people in the New Forest find a way forward with their problems. Alison Talbot October 2022 4 Message from the Chair chapter Contents ## Chair’s Report As life returned a bit more to normal post pandemic and we were able to return to offering our multi channel advice service, life also took a turn for the worse with the cost of living crisis putting a greater emphasis on what we do. Not only has demand increased but also the complexity and variety of the problems. As always our team of paid staff and volunteers have stepped up but there is no doubt they and CANF are under considerable strain and there was a 19% increase in the number of clients helped between 2021 and 2022. At the beginning of the year, the trustees held a strategy session where they agreed to go “Back to Basics”. This has proved to be a wise decision since we have been at the front line of delivering food and fuel to New Forest residents. Indeed, CANF are the best performing CA across Hampshire when it comes to getting energy vouchers to local residents. I personally visited one of the food larders this year and saw at first-hand what tremendous support it provides as well as the enthusiasm and commitment of the volunteers who help. Highlights this year include the visit from HRH the Princess Royal, the CA patron, who came to open our New Milton office. The Princess Royal met our team alongwith partners from Fareshare, The Basics Bank and Mencap, all captured on the centre pages of this report. We also passed our “audit” from head office with flying colours with our assessor saying our meeting minutes were the best she had seen. A very reassuring endorsement of how we operate. Thanks must go as ever to the New Forest District Council for their funding and also the local councils who support us too. Huge thanks too to Alison our Chief Officer and her team of paid staff and volunteers who deliver the service day in day out and go above and beyond and always with a smile. Finally, thanks to my fellow trustees who give up their time and support and provide wise counsel. It is going to be a very tough twelve months ahead as the cost of living in all its guises meets us head on. CANF however is here to provide information and advice and is not going away; our offices, phone lines and web chat are very much open to help. Jeremy Ogden Chair, October 2022 Our Impact in 2021/22chapter Contents 5 Our year at Citizens Advice New Forest Our Impact in 2021/22 > **We helped** 6,539 **people, a 19% increase on last year.** **We helped clients with** 17,961 **issues. Clients are coming to us with an increasingly complex range of problems.** ## Top 5 Issues ## Advice by channel **----- Start of picture text -----**
Benefits &
2569
tax credits
Housing 1939
Adviceline (55%)
Utilities &
1815 Email (28%) Channel
communications
Other, including
Debt 1735 in person (17%)
Relationships
1551
& family
**----- End of picture text -----**
Our advice to clients is delivered to high standards. We work to AQS standards and achieved green rating in 2021/22. We are a local independent charity. We achieved top audit scores for the way we run our charity and manage our finances. 6 The Cost of Living Crisischapter Contents ## Cost of living and our service - For millions of people in the UK, the cost-of-living crisis is putting them through a nightmare they never thought they’d experience. - Citizens Advice is experiencing unwelcome, record-breaking demand for our services as people grapple with this crisis. - Our trained staff and volunteers are working flat out to help people. - The bar chart below shows 4 indicators of the Cost of Living Crisis and how demand has increased in the New Forest in each area between a quarter year period in 2021 and the same period in 2022. **----- Start of picture text -----**
Increase
of 123%
400
Q2 2021
Increase
of 165%
Q2 2022
305
Increase Increase
179
of 19% of 250%
121 126
115
102
36
Charitable Support Energy Personal Independance Debt Assessment
& Food Banks Payment
**----- End of picture text -----**
The Cost of Living Crisis Contents 7 ## How we are helping people through the Cost of Living Crisis In July 2021 we began work on an important project to find out how low income households across the New Forest were coping with the Cost of Living in one of the most expensive areas of the Country. We wanted to know what were the challenges facing these households and how we could best help. surveys, transport cost analysis and surveyed the local housing rental market. The results were published in a report which was presented to stakeholders at an event organised in Brockenhurst on the 25th November 2021. **https:// newforestcab.org.uk/cost-of-livingin-the-new-forest/** We formed a partnership with the 4 New Forest foodbanks, Community First, New Forest District Council and Youth & Family Matters and we all contributed towards a research report commissioned by Southampton University. Our reasoning for commissioning this work was to raise awareness of what we could see over a year ago could be a crisis situation for low income households in the New Forest. Since this work started, because of spiralling energy costs , the war in Ukraine , supply issues caused by Covid and Brexit the ‘Cost of Living’ crisis is right at the top of the political agenda. The researchers carried out in depth interviews with a wide range of people, they spoke to people providing services and carried out shopping basket **‘’I am going into debt, but not on anything extravagant at all, simply on just trying to make ends meet in terms of food’** **‘Everything is so high: rent, travelling around, council tax, water etc. compared to other areas of the UK’** **‘I have to budget very carefully to make ends meet’.** 8 The Cost of Living Crisischapter Contents ## Co-ordinating Cost of Living work **“The help Citizens Advice gave me, made a huge difference, they arranged for a food bank referral and also helped with fuel costs in a very worrying ongoing situation. Their help has made things just a little easier for us,we are so very grateful for your service.”** As we identified in the Cost of Living report a co-ordinated effort is required to respond effectively to the crisis. Following the publication of the New Forest report Ringwood foodbank were successful in bidding to the Trussell Trust for a 3 year funded post which CANF agreed to manage and host. Our project worker started work in June and has been busy developing a Poverty Action Plan and helping to develop projects to help local residents through the Cost of Living Crisis. A number of projects are ongoing these include: ● A co-ordinated Cost of Living information campaign to help people know where to go for advice and support. - A pocket sized guide to help people access support services. - Developing additional services at the foodlarders. Such as school uniform recycling, digital support, and help for vulnerable groups. The Cost of Living Crisischapter Contents 9 ## Our Cost of Living projects ## The New Forest Food larders Alongside Fareshare Southern Central and the New Forest foodbanks we support 10 foodlarder projects across the New Forest each week which help over 1,000 households every month to reduce their food shopping bills. With funding support from Connect 4 Communities and the Charles Burnett Fund we employ an outreach worker who attends the larders helping people to access additional support We have organized additional services, such as school uniform recycling and the water companies, to attend the larders. ## Energy Support CANF have been at the forefront of helping New Forest residents get help and support with their energy bills. There have been a number of schemes operating and we have been successful in supporting 970 households to get £134,00 help towards their energy bills. schemes such the Warmer Homes initiative and Hitting the Cold Spots. ## Helping the Most Vulnerable Clients Our service is there for everyone but we have been doing lots of work in 2021/22 to make sure that people who need our services the most are able to access them. One example of this is our work with the New Forest Traveller Community. In October 2021 we started an outreach project at the Bury Brickfields site in the New Forest with an experienced adviser visiting the site each week, getting to know and build trust with the residents and helping with a wide range of issues. There have been a number of good outcomes from this work, helping residents on the site connect better with services, these have included the reinstatement of PIP payments valuing over £7,000 to a client whose inability to read the paper work had led to the payments being ceased, and help with energy costs to 14 households living on the site. We have run campaigns to highlight the support available to local residents and linked up with partners to support **Over 50% of our clients have a disability or long term health condition and we have specific projects such our Macmillan project to support clients with health issues.** Our Year at a Glancechapter Contents 10 ## Our year at a glance ## Quarter 1 – April, May, June 2021 ## Quarter 3 – October, November, December 2021 We host a Cost of Living conference for partners at Brockenhurst Village Hall. We open the doors at our newly refurbished Totton office. We take on our first Kickstart placements, young people claiming Universal Credit who train as Assessors. We have a leaving do and Christmas party just before a new Lockdown. ## Quarter 2 – July, August, September 2021 ## Quarter 4 – January, February, March 2022 We go on tour with the Holiday Playscheme roadshow, linking with Fareshare to promote the foodlarder project. The new Foodlarder is opened at the Nedderman Centre. Our new New Milton office is opened by HRH The Princess Royal. We have a Volunteer Thank You event at Beaulieu and the CANF team meets Claire Moriarty the new CEO at National Citizens Advice. The Royal Visit **On 30th March 2022, HRH The Princess Royal proudly opened the new Advice centre in New Milton, which we share with New Forest Mencap.** HRH unveiled a special plaque created by Bear Wood and she signed our visitor book, which she last signed in 1992 on a visit to our Ringwood office Many of our staff and volunteers had the pleasure of meeting HRH The Princess Royal including Ken Hardy, our oldest volunteer, who celebrated his 90th birthday in the same week. Working in Partnership Contents 12 ## Working in partnership **“I found my experience so helpful, I was very worried about my problems, but Citizens Advice helped me all the way, and for that I was very grateful, I would recommend them to anyone who is experiencing problems, they were my breathing space. Now I’m all sorted, many thanks.”** Partnership continues to play an important part of our work. CANF chairs and provides the secretariat for the monthly meetings of the New Forest Partnership which after facing the challenges of the pandemic is now focussed on the Cost of Living Crisis. We have achieved notable successes: - Expansion of the New Forest larder programme to include a new larder on the North Milton estate. - Joint promotion of energy help schemes to New Forest residents. - Developing additional services to operate alongside the larders, such as school uniform recycling projects - Improved communications around the Cost of Living - Joint projects with new partners such as the Trussell Trust and Beam to work with vulnerable clients across the New Forest. - Shared office space with New Forest Mencap and It's Your Choice. **Team outside our Totton office** Our peoplechapter Contents 13 ## Our people Like so many charities, CANF lost many of its volunteers during the pandemic as health concerns and remote ways of working were suddenly thrust upon the organisation. As these frustrating restrictions eased, CANF looked towards rebuilding the team. More volunteers have been recruited and new opportunities have been sought to bring in a more diverse team of people. This included recruiting five young people through the Kickstart programme and a further five through the student internship programme with Southampton University. ## Ian (Volunteer Adviser) Ian is a long-standing volunteer and was able to continue his volunteering as an Adviser throughout the pandemic. Ian originally worked in the City for an international bank and his life experience and personable nature are an invaluable source of support to our clients. ‘The team around me and the Citizens Advice resources allow me to genuinely help someone in a difficult circumstance which really is a reward in itself. You truly feel like you are giving something back to your community’. ## Amelia (Kickstart Trainee) The focus has been on enabling the Service to meet the increasing demand and a number of volunteers have joined this year. They are now training up to become part of the invaluable team of CANF Assessors and Advisers. Amelia started on the government funded Kickstart programme in June last year. After completing an initial e-learning and induction programme, she joined the Adviceline team and was able to spend several weeks shadowing experienced Assessors to put her newly acquired knowledge into practice. Amelia is now proficient in helping clients both over the telephone and face to face on reception. Within a few years, Amelia hopes to progress into a managerial or Adviser role. ‘I feel like I’ve learnt so much and my confidence has really grown during my time here. I really enjoy it’. Who we helpchapter Contents 14 ## Who we help **Our statistics tell us that we are helping an increasing number of clients and that clients are coming to us with a wide range of interconnected and complex issues.** **As we have opened our face to face services up again this is even more apparent. Debby’s story shows that how building trust and confidence with a client can lead to better outcomes.** ## This is Debby Debby initially contacted us for a food parcel as she was finding it difficult to cope financially. She alluded to the fact that she had debts but was unable to deal with them at that point in time. We got her a food parcel. Debby called again for a further food parcel and fuel support which we put in place. She was distressed and said she had a number of issues. We booked her an appointment to discuss this. At the meeting it became clear that Debby's outgoings were significantly more than her income, although she had no significant debts. It also became clear that she was not coping at her property with her health problems and it needed some adaptations or alternative accommodation needed to be found. Debby apply for Housing Benefit, Council Tax reduction, and Attendance Allowance, all of which were successful and are now in place. In looking through her paperwork we also found a small employer pension which she is now accessing. We also applied to the Household Support Fund and were able to get a grant to pay for her TV licence. In addition, we rang British Gas and found that Debby was paying far more than she needed and got her credit rebated and lower monthly amounts. We contacted and spoke with NFDC Housing about repairs needed to the property. Debby is now having the necessary adaptations made to her property under the Disabled Facilities Grant. Debby was unable to get on top of her paperwork and did not use the Internet. We did a benefits calculation and helped Debby is now coping better and there are long term solutions in place. Who we helpchapter Contents 15 ## This is Dave Dave has been a regular user of one of the New Forest food banks for many years. Now in his thirties he has had issues with alcohol and drugs and has not worked for a long time. He had housing issues involving violence from another lodger and he became homeless. One of our advisers who works with clients who are regularly using the foodbanks helped him to be housed temporarily by New Forest District Council. They are now helping him to find permanent accommodation. Our adviser made arrangements to meet on several occasions at the food bank and at the Citizens Advice office in the library. We were able to discuss how he could get back into working and looked for possible jobs he could apply for. Our Digital Champion volunteer helped him with a CV. He was employed by one of the jobs he applied for – a full time post as a specialist roofer – he has completed his two weeks training and is now fully employed. Dave requested one last food voucher to tide him over until he gets paid at the end of the month. Dave has relied on food banks for many years but is very hopeful that he will be able to manage now without them. 16 chapterFinance Contents ## Finance ## Financial Performance CANF continues to work and plan in a challenging context, we have been successful this year in attracting one off project funding to help the organisation adapt to life after the pandemic. Detailed information of the Charity ’s financial performance in 2021/22 is available in our Statutory Annual Accounts and Trustees Report. The summary is as follows: Incoming resources £446,980 (2021 £429,221) of which £175,690 (2021 £138,044) related to project restricted activities. ## Project Income In 2021/22 CANF delivered a number of successful projects: Macmillan - a specific project set up between Citizens Advice Hampshire and Macmillan Cancer Support to provide advice to meet the needs of those affected by cancer. DWP – Funding for Kickstart Placements and Help to Claim Project MaPSDAP (Money and Penisons Service Debt Advice Project) - Project between National Citizens Advice and the Money and Pensions Service to help clients with debt advice. Additional funding was awarded by NFDC to fund a debt supervisor role and a 12 week outreach programme at Bury Brickfield Traveller site in Marchwood. UoS cost of living project - CANF administered the funding for a joint project with NFDC, New Forest foodbanks, Community First and Youth and Family Matters who all contributed to the Cost of Living research report carried out on behalf of the steering group by researchers from Southampton University. Holiday Activity Fund – outreach at Summer Holiday festivals Ringwood Foodbank – Debt support for foodbank clients Connect 4 Communities - support New Forest foodlarder Thank Youchapter Contents 17 Acknowledgments & Thank You CANF thanks all funders, volunteers, staff and other supporters without whose support we could not continue. Our thanks go to: ## New Forest District Council who provide an annual grant which allows us to cover the core costs of running 5 offices across the New Forest. ## Other Funders and Supporters Arnold Clarke Community Fund, Southampton Legal Walk , The Wyndham Charitable Trust, Tescos, local businesses supporting our Volunteer raffle. Grants from New Milton Town Councillors for New Milton office Cllr Alan O’Sullivan, Cllr Keith Craze, Cllr John Ward, Cllr Jill Cleary The many Town and Parish Councils which continue to support us Ashurst and Colbury Parish Council, Burley Parish Council, Boldre Parish Council, Bramshaw Parish Council, Bransgore Parish Council, Copythorne Parish Council, Ellingham & Harbridge, Fordingbridge Town Council, Hordle Parish Council, Hythe & Dibden Parish Council, Lymington & Pennington Town Council, Milford Parish Council , New Milton Parish Council, Ringwood Town Council, St Leonards & St Ives Parish Council, Totton & Eling Town Council, Whitsbury Parish Council ,Woodgreen Parish Council. **“Citizens Advice have always helped me when I needed help with a problem. I would recommend them to my friends & family. I think they are great people to talk or get advice from.”** **18** Our Volunteerschapter Contents ## Our Volunteers Below is a list of volunteers who volunteered with the CANF from 1 April 2021 to 31 March 2022: Alan Wilson, Andrew Barham, Ann Cox, Ann Norris, Carolyn Bryant, Carol Hampson, Caroline Duffett, Carol Canning, Colin Smedley, Darryl Hindle, David Chapman, Dawn Locke, Deborah Griffiths, Dennis Bates, Elizabeth Ralley, Erica Mallon, Fran Turner, Gill Garney, Gillian Devonshire, Heather Graham, Ian Evans, Ian Kidger, Jeremy Allin, Jerry Weber, Jill Bansback, Jim Madge, Johanne Rogilds, John Penfield, John Purves, Kate Miles, Ken Hardy, Kevin May, Kirsten Marsh, Laura Ivey, Liz Brown, Liz Tuckey, Lynda Chapman, Maria Curle, Maria Santos, Martin Coates, Nicholas Walford, Paul Boynton, Pat Brown, Pat Freeman, Paul Longley, Paul Spargo, Peter Elstob, Peter Vening, Rayner Brammell, Roger Bird, Rena Fowler, Roy Bunce, Sarah Salisbury, Tina Facey and Tricia Ade.Digital Champions are: Andrew Gilbert, Dafydd Thomas, Robert Devine, Lawrence Knight and Ian Chislett-Bruce and Tony Prince. We would also like to pay tribute to one of our Digital Champion volunteers who sadly passed away this year, Neville Ord. Thank you all so much for the immeasurably valuable work you have done for Citizens Advice New Forest. Your dedication is essential to the work that we do. We cannot do it without you. We would not want to do it without you! Our Staff and Trusteeschapter Contents **19** ## Our Staff and Trustees ## Our Trustees Chair: Jeremy Ogden Vice Chair: Kevin Loosemore Treasurer: Geoff Newman Jacque Aiken Claire Brown Glynne Miles Janine Morris Jessica Baldwin Phil Jennison Company Secretary Frances Marsden Our Staff Chief Officer: Alison Talbot Advice Services Managers: Justine McMahon, Sandy Negrescu, Emma Absolom, Kath Fletcher Training & Volunteer Manager: Sallie Southam Macmillan Adviser: Rosie Gannaway Finance Officer: Karen Smedley IT Manager: Arild Stensrud Meetings Secretary : Janine Buchner Adviceline: Amelia Adams Debt team: Nicky Edwards, Jess Enos, Trudi Fanti, Megan Burns Help to Claim: Aleks Horecka Outreach: Sophie Stride, Iryana Korolova Digital Champions: Kevin Message Advisers: Marilyn Seabrooke, Carol Hampson, Carolyn Bryant Kickstart Trainees: Deryn Edwards, Dan Higgins, Brooke Miller, ## Citizens Advice helps people find a way forward. **We provide free, confidential and independent advice to help people overcome their problems. We are a voice for our clients and consumers on the issues that matter to them.** **We value diversity, champion equality, and challenge discrimination and harassment. We’re here for everyone.** If you need Advice please contact our New Forest Advice Line 0808 278 7860. If you would like to support Citizens Advice New Forest please visit our webpage and click on the donate button. **newforestcab.org.uk twitter.com/cabnewforest** Citizens Advice New Forest is an operating name of New Forest Citizens Advice Bureau, a registered charity No: 1132425. Company limited by guarantee, registered in England and Wales, No: 06983394. Registered office: Lymington Town Hall, Avenue Road, Lymington SO41 9ZG. Chief Officer: Alison Talbot. Email: ceo@newforest.cabnet.org.uk. Tel: 07740 901305. Printed and published by New Forest Citizens Advice Bureau October 2022. Artwork by PageEngine. Company registrdtion numbcr.. 06983394 Charity registration number.. 1132425 New Forest Citizens Advice Bureau known os Citizens Advice New Forest (A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 March 2022 Westlake Clark Audit LLP 7 Lynwood Court Priestlands Place Lymingtoll Ha￿pshlrC S0419GA New Forest Citizens Advice Bureall knoivn as Cltizens Advice New Fore$t Contents Reference and Ad￿inIStrativG Details I to2 3to8 Tn]8tees Report Statement of Trustees, Responsibilities Independent Examine¢s REPOrt 10 Statement of Finat)cial Activities 12 Balance Shect Notes to the Fsnancial Statemet]ts 13to22 New Forest Citizens Advice Bureau known as Cldzens Advice New Forest Reference and Administrative Details Chair J.J. Ogden Chief Offieer A Talbot Trusiees J Aitken L G Miles J E Morris C F Brown G A N¢wman J M Baldwin P R H Jennison K Loosemore Secrelory F E Matsden PriNcipol oJfi¢e Town Hall Avenue Road Lymington Hampshire S041 9ZG The charity is in¢orporated in England alld Wales. Page I New Forest Citizens Advice Bureau known a5 Citizens Advice New Forest Reference and Administrative Details cO￿panY Regislrutloll ￿N￿lber 06983394 Charity RÉgistraftOrt NHnibeY 1132425 Bartkers CAF Bank Litnited 25 Kings Hill Avenue King5 Hill West Malling Ket]t ME194JQ Virgin Money Jubil¢c House Goslorth Newcastle Upon Tyne NE3 4PL Nationwid¢ Building Society Kings Park Road Moullon PaTk Northampton NN3 6NW Westlake Clark Audit LLP 7 Lynwood Court Pll¢stland5 Place Lyminglon Hampshire S0419GA liidepudeni E¥aini4ryer Page 2 Iyew Forest Citizen5 Advice Bureau known as Citizens Advlce f4ew Forest Trustees, Report The tsustees, who are directors for the purposes of company law, prescnt the annual ￿pOrt together with the fttMn¢i81 staternenl$ of the charitable ¢otnpany for tbe year ended 31 Marcb 2022. Objectlves and Activities Objeets ond4ims The charity's objects are to prornote any charitable purpose by th¢ advancement of eduGY¢tion, thc prote¢lion and preservation of health and the relief of poverty, sickness alld distress in particular. but without limitation. for the benefit of the community in the New Forest and sllrrounding areas. Citizells Advice New Forest aims to provide fr¢e, confidEntsal, irnpartial and independent advice and infonnation for the ben¢fil of the local community, to exercise a rcsponbi61c influence on th¢ devc10p￿¢nt of social policics and services aDd to ensure indivsduals do llot suffer through a laGk of knowledgc or an inability to express their needs effectivcly. Our stralcgic go81 is- EveryoftÉ in New Forest drea WIZI be able lo uccess fyee udvlce to find a WAY lorniord. supported by a strongj répresenfatÉve uiid irtjiueiiliul Cilizems Advice Néw Foresttr providriig niiy servicÉ.i ihréjugh ntMItEple digital chaiiiiels oiid emttbliiig persoiial fuce-to-Ioeé iiiyolvéiiieNt willt clien¢5 41 coiiimiiiiity supporied pre￿IlSes, tltampitprtiiig equality oiid diver.fity wliile chullengiJtR di5crimiitatiOII. Thc Trustee5 also approved the following strategic prsorities to 5UPPOrt thc strategic goal- Delivery - Centralise management, itJfoTmatiot]. communication and teGhnology. I)ivest lea5ehDld prcmist5 2nd secure community supportcd fa¢ilitics at location5 wherc the servicc is needed on an olltreach basis to meet a growing demand. Flnance - Secure long-term grant-&id arrallgements, increasing funded project a¢tivities and local fund-raisillg, to Sustain and develop the Service to meet client Deeds. People Recn]it apd rctain volunteers and provide them with high quality training and 5up¢ryision for delivering the service. Etnploy skilled staff and devclop ihem for the roles required to manage a high-quality service. Research & Camp&ign5 Expand research and caTnpaigning activities to idgntify alld xddress social and econoTni¢ issues impacting upon the lives of New Forest residents. Pgrtner5hlp Work collaboratively with others to improve the client experien¢e and theii a¢¢ess to the best adYi¢e and support outcomes. Pllblillty - Increase the awareness of our serviccs in the New Forest through improvements to public inforniation resourc¢s, aDd use of social mcdia. In the year to March 2022 we have successfully delivered our telephone and email service and re-opened our office5 for limited face to face meetings. This included opening an offi¢e in New Milton which was opBned by the Citizen Advi¢e National Patron HRH The PriD¢ess Royal on Mar¢h 30th. Despite the Continuing impact of the pandemi¢ durillg the early part of the year we were able to assist 19% more clients than last year helping 6,539 clients with 17,961 issues. Page 3 New Forest Citizens Advice Bureau known as Citizens Advice Neiv Forest Trustees, Report Piiblic ben¥fil The Truslees have Pdid due regard to the Charity Commission's guidance on publi¢ benefit in de¢iding the activities undertakcn by thc Charity during the year. I'he ttustees arc satisfied that thc infortnation provided in the report and accounts meets the public bcnefit reporting requirements. The principal actLVLty of Citizens Advice New Forest retnasn5 the pmvisioii of free, ¢onfidclltial, ind¢pcndent alld itnp#rlial advicc, infoTmaliot] and counsel for tnembers of the pllblic although we have had to adapt hvw we havc done Ihis as our offic¢5 have becn closed as a Te5uIt of thc pandemic. In addition to gencral adviGe the following 5p¢¢ialist service5 or projects wcre provided. il Speeia15St debt advice through our Money Advice Service Debt Advice Project. li) Specialist advice related tv Uttiversal Credit fundcd through our Help to Claim project. iii} Advity¢ and infomiation to people affected by callcer, through our partnership with Hampshire Macmillat] Citiz¢ns Advice Service. iv) Through Healthwatch Hampshire providing information, advice, signposting and referr81s relating to health and social ¢are 8erYice5. vl SpeGiolisl employment advice. vi) Ringwuod Foodbank vii) Hatnpshir¢ Citizcns Advice ( UBcnefil, Home & W¢ll) viii) HAF outreach ix) UDiversity of Southampton wearch project Advi50ry services have bcen provided by telephtstte, by email, through our Freephone Adviceline service la tclephonc 5erYice via a single 0808 nurnb¢r). Wc have also delivered the National Citizens Advice Adviceline and webchat service. The TiTr]5tees confirm that they have complicd with the requirem¢nt5 of section 4 of th¢ Charities Act 2011 to have due regard to the public benefit guidance publi8hed by the Charity Commission for England and Wales. Use of volunieers The charity receiv¢s help and support in the fomi of voluntary assistancc in advisirtg the public and administering the Gharity. The numbeT of volunteers that were able to support our service increased to approximately 60 voluntcers. all workit]g flexsbly from home and the 0￿1Cc. They continued to provide gn invaluable contribution, we estimate thc value of this help at £500.0( in respect of the Current ￿r. A¢htevement5 And performance The key a¢hieven)ent5 in thc year werc.. Developing tsur existing vulrcaches and itttroducing a new outrsach at the Ncddemian Centre in New Milton. . Opening a new office in Ngw Milton. . Reopening all our O￿lc¢S for face to face appointmellt5 Developing our email and web ¢hat services and setting up a video advice trsal. Working successfully with hard lo reach communities in the forest. Cost of Living Rcsearch with Southdmpton Ut]iversity . Traiiiing and support for 4 Kickstart pla¢¢ments for young people Page 4 Iyew Forest Citizens Advice Bureall known as Citizens Advice New Forest Trustees, Report Structur< governAnce and managemetlt Nature ofgoverniiig doeuiiieiit Cili¥.¢ns Advice New Forest l5 governed by it5 M¢tnoranduJn and Articles ()f Association. New Forest Citizens Advice Bureau wa5 5ncO￿oratcd as a cornpany limited by guzrantee on 6 August 2009. The maximum liability of ea¢h membcr is limited tts £1. At 31 March 2022 the company had 9 members (all of whom are also DiTectOT5}. New Forest Citizens Advi¢e Burcau is a registered charity. The charity Gommenced operations on l April 2010. Recruilmenl uttidiippoinrfmeiil oflruslees Trustees of the ¢harity, who aTe al%0 Diiectors of the Company. are elected from the lo¢al community and surrollnding areas. A Nominations Cot]]mittee, made up of Trn8lees, th¢ Cojnpany Secretary and chaired by the Vice Chair is e5tablishEd to oversee the elections process for Board appointments. A separate process agreed by the Tn￿tee Board 15 followed for.the election of Ihc Chair and Vice Chair. No other person5 or bodies external to the charity were enliiled to appoint persons to the Tn]stec Board. liiduclion and tyaiitiitg of truslees Newly appointed Trustee5 ar¢ provided with a comprehBnsive programme for indu¢tion to Citizens Advice New Forest with access to training tollrscs {where available) and mentorsng by established trustee5. Orgolri￿￿¢IO￿al￿lyu¢lmre Citiztnb Advicc New Forest is governed by its Trustee Board which is re5ponsiblc for settsng the strategic dircction of the organisatioty and the polscy orthe charity. The Tn]stee5 carry the ultimate responsibility for the conduct of Citizens Advice New Forest and for ensuring that the charity satisfies its legal and ¢ontractual obligativrts. Trustees tneet as a minin)um quarterly and delegate the day-to-day operation of the organisation tts s¢nior management. The Trustee Board is indepettdent from managemcnt. A r¢¥ister of DiTectors' intcrests 15 maintained at our Registered Office. Truslge Board ewluutio The Trustee Board reviews its perforniance cvery year. The evaluation is informal alld typically illvolv¢5 individual Trustees completing a que5tiunttaire followed by a group dis¢ussioll to a￿1v¢ at a ¢on8ensus Outco￿£. The evaluatio]1 15 undertaken by rcferen¢e to Section 5 of the Charity Guvernance Code for 8mallcr charÈtle5 and is also a requirement undcr the term5 of our embetship of the Natiortal Association of Citizens Advi¢¢ Bureaux. Relolioiiships wilh relaredparlies Citizens Advice New Forcst 15 a Tnember of Citizens Advice, thc operating namc of the National Association of cit17.ens Advic¢ Bllrcaux. which providcs a fraTnework for 5tand4rds of advice and Lasework managem¢nt as well as monitoring progress iigainst these standltrds. OpcratlDg policies are independently deteTmin£d by Ihc Trustee Board of Citizells Advice New Forest irt order to fulfil its charitable objects alld comply with thc llational membership require￿¢￿ts. The Charity also co-operates and liaises with a number of other advi50ry services, local Gharities and social setvices departments on behalf of Clients. Wliere one of the trustees holds Ihc p051tiort of tn]slceldireGtor of another charity they may be involved in discussions regarding that other Charity but not irt the llltimate deGlSiOn-making proces5. Page 5 Iyew Forest Cltlzens Advice Bureau known as Citizens Advice New fi orest Trustees, Report Mojor risks 4iid iKanageiNenl olihose risk5 Citizens Advicc New Forest ha5 ¢reated a Risk Rcgister which follows b¢5t practicc guidan¢e available from ihc Charity CDmn)i8sion. This identifies the major risks to which Ihc charity is exposcd, responsibilities ai]d mitigation plans for all of them. This is rnonitorcd and updated Tegularly at m¢etillgs of the Board, cn8uring that the charity continually martages ils risk. Citizens Advice New Forest has an Inforniation Risk Policy whicb bas been updated to refle¢t the m05t Te¢ent legislatsve requirements and is adequate for its purpose. The Chief Officer is the Senior Inforn]ation Risk Owner, supported by the Advice Seryicc8 Managers, the Policy is overseen by a Trubt¢e Lead. These role5 provide a clear structure for the strategic govcmance and operational Tnartagement of infortnation risks within thc charity. Thc Trust¢¢ Board is th¢ Data Controller of all personal data that the charity processes and Joint Data Controller with Citizen5 Advice for all ¢lient infollnation held on sy5t¢ms providedby Citizells Advice. The charity meets the requirements of the Data Prote¢lion Act 2018 and other regu12tory rquirements. It ha5 implemented the in¢rodllction of cornpliattce with the Get]cral Data Protection Regulation (Regulatioll IEU) 201616791 IGDPRI. All staff are required to complete annually the Citizens Advice GDPR c-leatning course and the Civil Service Learning 'Re5ponsible for Inforniation, trainillg appropriate for their role and are provided with training. TTUStee$ also complete t1￿C coiirse5. An IT Acceptable Use Policy lias been issued to all staff. S¢¢urity brea¢hes and near misscs ate reported to the Board with individual breaches consideted and escalated as appropriate, dependcnt on their seriousness. During the rcporting pcriod there was one brea¢h idetjtificd whifjh rcquired the charity to lllfotm or escalate a matter to Citizens Advice or the Inforn)ation Commissioner'5 Office. Page 6 New Forest Cltizens Advice Bureau known as Citizens Advice New Forest Trustees, Report Flnancial revlew The Statement of Financial Activitie% showed rtet surplus of £19,456 (2021 £146,109) for the year and reserves stand at £349,380 {2021 £329,924). The financial position at the year revealcd by the Balallce Sheet on page 12 shows net current assets or working capstal of £384,380 {2021- £354,924). Policy oil reservÉs Citizen5 Advicc Ncw Forest IS Tequired to ensure that free monies are available in each financial year to Fneet any reasonably foreseeable contingency. During th¢ year tbe Tn]stees a55¢ssed the risk5 associated with maintaillillg the existing client services and determined that reserYe5 of £170,000 were required to maintain these services for the foreseeable ￿tUre. This represent8 seven months woiking capital. Priiictpalfundriig.¥ources The Ttustees extcnd their gratitude to New Forest District Council and th¢ local Town and Parish Councils who continue to support the core operating capacity of the charity. The New Forest District Council provide the principal source of funding. Additionally, specifi¢ funding was received from.. Citizens Advi¢¢ Hatnpshire in partnership with Macmillan Cancer Support for the provi8ion of inforn)ation and advice to people with cancer. l.lealthwal¢h Hafftpshire for the provision of information and advice or signposting relatlDg to health and social care service5. The National Association of Citizens Advice Bureaux for Energy Best Deal Extra to provide advice on the best energy deals avzilable. The Natiollal Association of Citizcns Advice Biireaux for the Money and Pensions Service (MAPS) funded debt advice project. Undcr tbi5 projcct the charity provides dcbt advice to membgts of thc publiG requiring help with thcir debt problem5. The National A%sociation of Citszens Advice Bureaux for the Help to Clairn project IJJ partnership with Citizens Adviee. Under this project the cbarity provides over the phone and webchat support to clients reqlliring help with Universal Credit claiTllS • Ncw Forest District Council discretionary ￿t for work with the Traveller wmmunity in the New Forest * Home & Well- Nl.IS ￿ferraIS . Rittgwood Foodbank . Various organi54tions to fi]nd the Southampton Univcrsity Cost of Living Research • EL4F ouireach • DWP Kickstart Programme The charity did not hav¢ Bny borrowings from Cither providers of fiujding or other sources at the balancc sheet date. Jiivestmignipolicy aNdobJectives As required in its Metnorandutn paragraph 4.19. in fitherdnce of its object5, alld for no other putytsses, the cbarity has the power to invest monies of tbe charity not immediately required for its purposes in suGh investments, 5e¢urities or property &s may be thought fit, subject nevertheless to 5u¢h conditions and ¢onscnt5 as may at thc titnt be imposed or required by law. Th¢ Trustees consider it appwpriate to invest cash to a¢hievc a return on that inve5tm¢ttt to further the aims of the charity. This will b¢ done by Seeking the best fsnancial return within a level of risk ¢on8idered aG¢eptable to the Board. Page 7 New Forest Citizens Advice Bureau knoivn as Cltizens Advice New Forest Trustee$, Report PIY4ll5 for future period5 Key objective5 fur the futurc include'.- l. To employ a Local Partnership Campaign ManageT to produce a povcrty actioH plart for (he New Forest. 2. To maintain thc telEphone and email advitye responsc rate5 to levels above natiollal CA average 3. To reopen facc lo face 5ervi¢¢s at Comtnunity Venu¢s across th¢ forest. 4. To develop oui seryicc to tsrgeted arcas or group5 e.g. support for Ukrainian visitors 5. Complete plan5 to d¢velop our New Milton office. 6. Div¢r%ify funding base #nd attract project fundin& 7. To introduce video advsce servi￿5 across our offices. Small compally provS$lons This report has been prepared in ac¢ordancc with the Small companies regilne wider thc Companies Act 2006. The allnual report wa5 appioved by the tru5teE5 of the charity on ..... signed on its behalf by.. JJIL l.J, Ogden Chaitman Page 8 New Forest Citizens Advlce Bureau known as Cltlzens Advice New Forest Statement of Trustee5' Responsibiliti The trustees (who are also the directors of New Forest Citizens Advice Bureau for thc purposes of Company law) are responsible for pr¢paring the TTuslees' Report and th¢ financial 5tatem¢nls in accordance with the United Kingdom Accounting Standards (United Kingdo]n GEnerally Acccptcd Accounting Practice) and applicable law and rcgulations. CoTnpany law requires the tn]8tee5 to prepare fjnancial stalcments for each finallcial year. Urtdcr company law the tn]stee5 must not approve the fiHattci21 statements urtlc8S they are satisficd that they give a tn]e and fuir view of the state of affairs of the charitable compally and of its incotning resour¢cs alld appli¢ation of re50ur¢es, including its income expendsture, for that period. In preparitig these fjnancial statements, the trustees ar¢ required to: select suitable accounting policies and apply them con5iStently' observe th¢ methods alld principlcs in the Charities SORP 2019 (FRS 102),. Make judgements and estimates that are reasonable and prudent,. state whether Applicable UK A￿O￿nI11}g Standards have been followed. subject to &ny material departs￿e8 disclosed and explained in the fjnallcial 51atements' alld preparc the financial statetnents on the going concem bas15 unless it is inappropriate to presume that the charitable CO￿panY will continue in busilles5. The trublees aiE responsible for keeping ad¢quatc accountittg rccords that are suificicnt to bhow and cxplain the charitablc company's transaction5 and diselosc with reasonable acGura¢y at any time the financial position of the charitable company and enablc theTn to ¢nsurc tliat the financial statements cotnply with the Compatiie5 A¢t 2006. They ale also responsible for safeguarding th6 assets of the charitable company and hence for taking reasonable st¢P5 for the prevention and detection of fraud and other irregularities. !>:10 ￿nd sigrted on its behalfby.. Approved by the tn]8tees of the charity on.. . JJqi J.J. Ogden Chairman Page 9 Iyew Forest CltSzens Advice Bllreau known as Citizens Advice Ncw Forest Indepelldent ExAminer's Report to the trustee5 of New Forest Citlzens Adviee Bureau I report to the charity trllstees on tny examination of the accounts of the charity for the year cnded 31 March 2022 which arc set out on pages I I to 22. Re5pectlve responsibllltles of trustees 8nd eiaminer As the ¢harity's ttustecs of New Forest Citizens Advice Bureau land also its directors for thc pury)oses of company lawl you arc responsible for the prcparation of the accounts itt accordance with the rcquiremenls of the Companies Act 2006 ('the 2006 Act,). Having satisfied mysclf that the ac¢ounts of NEW Forcst CitlTKn8 Advice Bureau are not rcquired to be audited under Part 16 of th6 2006 Act and are eligible for independent examination, I report in respect of my ¢xamination of your charity's ac¢ounts as carried out under scction 145 of thc Charities Act 2011 ('the 2011 Act'}. In carrying out my exatnination I have followed the Dircction5 given by the Charity Con]miSSiOD under section 145{51{b) of the 2011 Act. Independent exarniner's statement Since New Forest Cit17ens Advice Bureau's gross income exceeded £250,000 your examiner must be A membcr of a body listed in seGtion 145 of the 201 l Act. l GoDfJrni that l aTll qualifjed to undertake thc exarninalion because l am a membeT of A%sociation ofcharlered Certified Accountants whicli is one of thc listed bodies. I have Completed my examination. l ¢onfJrn] that no n)atters have Come to my attention in connection with the examination giving ¢ause to believe.. accounting record5 were not kept in respect of N¢w Forest Citizcns Advice Bureau as required by st¢lion 386 of the 2006 2. the aG¢ounls do not aGcord with those records. or 3. tbe aG¢ounts do not comply with the a¢counting requirejncnts of section 396 of the 2006 Act other thaD any requiretncnt that the ac¢ounts give a 'true and fair view, wbicb is not a matter con5ideTed as part of an independcnt examination; or 4. thc accounts have not be¢rt preparcd in aecordance with the mcthods and principlcs of the Statement of Re¢ommellded Practice for a¢counting an(1 reporiing by Gh8ritie8 lapplicablc to charities PTepAring theiT accounts in accordance with the FindD¢ial ReportlDg Standard applicable th¢ UK and Republic of Irelatld IFRS 102)]. I have no Conccrns and have come aGrobs no other malters in conneGtiort with the examination to which attention should be drawn in Ibis report in older to enable a propcr under5tktndin8 of the accounts to bc reached. Moganar vanaigum FCCA As5 ¢iation of Chartered Certified A¢¢ountallt5 Wcstlake Clark Audit LLP 7 Lynwood Court Pti¢stlands Plare Lymington 14ampshirc S0419GA Date.. Page 10 New Forest Cltizens Advice Bureau known as Citizens Advice New Forest Statement of Financial Aetivities for the Year Ended 31 March 2022 n¢luding Income and Expenditure Account and Statement of Total RecogDis¢d Gains Losses) UDrestricted lund5 Re5tri¢t¢d funds Total 2022 Total 2021 Note Income and Endowments from.. Donations and Icgacies Charitable activities Other Irading aGtivities Investment income 270,616 55,009 120,681 325,625 120,681 75 599 307,388 121,093 100 640 75 599 Total Income 271,290 175,690 446.980 429,221 Expenditure on: ChAritsble activities (259,198 {168,326 (427,524) 1283,112) Total Expetjditure (259,L981 168,326) 427,524) 283,112) Net incon]e Transfers betwecn funds 12.092 5,159) 7.364 5,159 19,456 146,109 Net n)ovement in fi￿dS 6,933 12,523 19,456 146,109 Reconclllotion of funds Total futjds brought forward 311,585 18,339 329,924 183,815 Total funds ca￿]ed forward 17 318,518 30,862 349,380 329,924 Statement of Finaneial Activitie5 - Comparative Data for the Ye#r nded 31 March 2021 UDre$tricted Restricted funds funds 2021 Note lllcome and Endojyments from: Donations and l¢¥acies Charitable activities Other trading activitSe5 Investment in¢ome 282,779 7.658 100 640 24,609 113.435 307,388 121,093 100 640 Total In¢r)me 291,177 138,044 429,221 Espenditure on: Charitable activities {158,811 1124,301 {283,112 Total ExpendiÈur¢ 1158,811) 124,301) 283.112) Net inco￿¢ Transfers between fimds 132,366 2,179 13,743 (2,1791 146,109 Net rnovement in funds 134,545 11,564 146,109 Reeoneiliotioll of funds Total funds brought foTward 177,040 6,775 183,815 Total funds carried forward 17 311,585 18,339 329,924 All of the charity's a¢tivities derive from contirtuing operations. Page 11 New Forest Cfitizens Advlee Bureau known a5 Citizens Advice New Forest (Registration number: 06983394) Balance Sheet as at 31 MArch 2022 2022 2021 Note Current Assets Debtor5 Cash at ballk and in hand 13 26.987 376,560 15,053 394,596 403,547 409,649 Creditors: Amounts falling due wlthin one year 14 19,167 54.725 Total &ssets less current liabllltles 384,380 354,924 Provlsiolls 15 35,000 25,000) Net a55ets 349,380 329,924 Fulld5 of the charity: Restricted income funds Restricted fi￿d5 17 30,862 18,339 Unrestricted illcume fulld5 UnTestrictcd fi￿d5 318.518 311.585 Tot#1 funds 17 349,380 329,924 The charitable company is entitled to exc￿ptIOn from audit under SeGtion 477 of the Companies Act 2(K)6 for the year ended 31 Ma￿h 2022. The members have not required the colnpany to obtain an alldit of its financial statements for the year ended 31 Mar¢h 2022 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge thcir re5ptsnsibilitics fr>r (a) etJ5uring that the charitable company kcep5 ac¢ountit]g records that cornply with SectioDS 386 at)d 387 of the Companies Act 2006 and (b) preparing finallcial ststements which give Y4 true and fair Yiew of thc state olaffairs of tbe charitable company os at the end of cacb finattci21 year and of its sutplus or deficit for each financial ycar itj accordance with the requiremellts of Sections 394 and 395 and which othe￿ise comply with the requirements of the Companie5 Act 2006 relating to finatJcial statcments, so far ds applicable to thc charitable company. These fmallcial statemcnt5 have been prepared in accordance with the provisions appli¢able to charitable companics subject to the small companie$, regim¢. The fuJall¢ial statements were approved by the BoArd of Trustees and authori5¢d for issue on. thcir behalf by.. . and We￿ sig￿ed on JJ C)dL J.J. Ogden Chairn13n Page 12 New Forest Citizens Advice BureAll knoivn as Citizens Advice Neiv Forest Notes to the FRnanelAI Statetnents for the Year Ended 31 March 2022 I Charlty status The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the ttuslees is liable to contribute an #mount not cxGeeding £1 towards the assets of the Gharity in the evcnt of liquidation. The addrcss of its registcred office is.. Town Hall Avenue Road Lymington Hampshirc S0419GA 2 Accountlng polÉcies of $1£nificY4nt accountSng policies and key accountlng estimY4te$ The principal accounting policies applied it) the prepaTatiotJ of these finan¢ial statements are set out bclow. These policies have been con8iSt¢ntly applied to all the years PTesented, unlc55 Otherwise stated. statement of compliance The financial Statements have been prepared in aG¢ordaThce with ALcounting and Reporting by Charities.. Statemcnt of Recommended Practice applicable to ¢haritics preparing their accounts in accordance with the Financial Reporting Standard applicable irt the UK and R¢public of Ireland (FRS 102) (effective l January 2019)- (Charities SORP (FRS 102)}, the Financial Reporting Stand¢ird applicablc in ihe UK and Republic of Ireland (FRS 102). They a150 ¢omply with th¢ Companies Act 2006 and Chari(ies Act 2011. Bas18 of prtparatioll of accounts New Forest Citizen5 Advicc Bureau meets the definition of a public benefit entily under FRS 102. The finanGial $tatement5 are prepared in sterling. whi¢h is the functional Cu￿enCY of thc charity. Monetary atnounts in th¢s¥ flnancial Statements arc rounded to the nearest £. Assets and liabilities are initially re¢ognised at hi5tori¢al cost or transaction value unles5 otherwis¢ stated ill the relevant accounting policy iiotes. Golng coll¢ern The charity's Financial Statemcnls show net surplus of £19,456 for the year and free reserves of £318.518 as at the year end. The Trustees are of the view that these results and fvndrai8ing plalls for the thture have secured the irlltnediatE future of the Charity for the next 12 month8 and on this basi8 thc chatity is a going conr¢tn. Income and endowments Voluntary income ineluding donations and grants that provide core fill)ding or aTC of a general natur¢ is recognised where there 15 entitl¢mettt, certainly of receipt and the amount can bc measured with $ll£ficient reliability. Deferred iiicome Defcrred income represents amounts received for future periods and is released to incoming resources in the period for which it has been received. Such in¢ome is only deferred when.. -The donor spccifies that the grant or dollation must only bt used in futurc accounting period8.' or -Tlie donor has imposed conditions whi¢h must b¢ met bcfore the ¢harity has Ullconditional entitlemenL Doiiufed,%Érvice5 onrffucili¢ie5 Donated 5ervi¢es have beEn recognised in the 5tateThettt of fjnallcial activities as both incotning resources and r¢souT¢es expendcd valued at the standard rctail price less the priGe uctually pasd. Page 13 New Forest Cltizens Advice Bllreau known as Citizens Advice New Forest Notes to the Financial Statements for the Year Ended 31 March 2022 Invest￿￿￿1 incoiNÉ Tnvestmtnt income is recognised on a receivable basi5. Chayilable aetivilie Incom¢ from charitable activitie5 in¢ludes income r¢¢ogt]i5ed as earned (as the related go￿8 or services are provided) under contract. Expendlture and irrecoverable VAT Liabilitics are recognised a5 soon as there is a legal or constructive obligation committing the charity to the cxpenditure. All Expenditure 15 accounted for on an y¢¢ruals ba5]5 and has been GI￿$]rIed undcr headings that aggiegate all costs related to the category. Irrecoverable VAT is charged as a cost against the activity for which the expenditure w2S illcutred. Raisingfi¢Mds Thesc are costs incurred attra¢ting volutjtary illcome, the management of Invest￿ettts and those incurred in trading activitie5 that raise funds. Cliuritllblé activtile$ Charitable expenditure comprises those Costs incurred by Ihc Charity in th¢ delivery of its activities aDd 5ervi¢¢s for its beneficiarst5. It includes both Costs that can bE allocated diwtly to such aGtivities and those costs of an indireGt nature necessary to Support thcm. Goyernallce costs Governaft￿ costs include costs of th¢ preparation and examination of the statutory accounts, the c05t5 of trustee meeting5 and the cost of any legal adviGe to trustC¢5 on govcrnance or constitutional matters. Debtors Trade and other debtors are recognised at tbe settlcment amount due after any trade discount offered. Prepayments arc valued at the a￿ollAt prepaid net of ally trad6 discounts due. Cash at bank And In hand Cash at bank and itL haDd includes cash and short ttmi ¢ash deposits Taxation The company is a registered charity and therefore, is not liable for income tax or ¢oJporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities. Borrowings Interest-b6aring borrowings Are initially recorded at fair value, net of transa¢tion c05t5. Interest-bearing borrowings are subsequently carried at amort15ed cost, with Ihe difference between tlie proceed%, net of transaction costs, and th¢ dmount due on redemption being recogni5ed as a cliarg¢ to the Statemertt of Financial Activities ovcr the period of the relevant bomiwing. Interest expense 15 recognised on th¢ basis of the effective interest m¢thod and 15 iti¢luded in interest payable al￿ Si￿][ar ¢harges. BU￿OW1nEs ale ¢las8ifJed as Gurrent liabilities unlc5S the charity has an unconditional right to defer settlcment of the liability for at least twelvE months after the rcporting date. Credltors Ylnd provisions Provisions 8re recogni5ed when the charity has an obligation at the reporting date as a result of a past ￿ent, it is probable that thc chaTEty will be required to settle that obligation and a reliable estimate can be n￿de of the atnount of the obligation. Crcditors and provisions are normally recogniscd at their $cttlement amount aftcr allowing for any trad¢ dis¢ount8 duc. Page 14 New Forest Citizens Advice Bureau known a$ Cltlzens Advice New Forest Notes to the Financial Statements for the Year Ended 31 March 2022 F￿nd structure UnreslTiCted income funds are general ￿ndS that are available for use at the Trustees, discretion in fijrtherance of the objectives of the chaTIty. Restricted fund5 are those donated for use in a parti¢ul8r Area or for a specifiG pujpose, thc use of whi¢h is restricted to that area or purpose. Further dctails of each fiJtJd are disc105ed in note 17. Cash tlow sthttmcnt The charitabl¢ ¢ompany qualifies as a small company and advantage has be¢n taken of the exemption provided by SORP (FRS 1021 as amended by Bulletin I, not to prepare a cash flow statement. 3 Jncome from donatlons legacles Unrestrieted funds Restrleted funds Total 2022 Total 2021 General Donations and legacies. Dotmtions frotn individlla18 Grants, including capital grants; Government grdnls Grant5 from other charities 4.075 30 4,105 6.286 266,541 266.541 54,979 276,786 24,316 54,979 270,616 55,009 325.625 307,388 Grants and donations in 2021 totalling £307,388 was attributed to unrestricted funds of £282,779 and r¢stricted fi￿dS of £24.609 Page 15 New Forest Cltlzens Advice Bureau known as Cltlzens Adviee New Forest Notes to the Financlal Statements for the Year Ended 31 March 2022 4 Income from charitable activities Restricted fuDd5 Total 2022 Tot81 2021 Grant8 120,681 120.681 121,093 Grants in 2021 totalling £121,093 wa5 attributed to unrestricted funds of £7,658 and re8tTiCted fttnds of £113,435 S Illcome from other trading activitie5 Unrestrleted funds Tvtal 2022 Total 2021 General Other inwme from other trddiTLg activities 75 75 100 75 75 100 Income from other trading activity in 2021 totalling £100 was all attributed to unrestrkcted fill￿s. 6 Investment Income Unrestrl¢ted fund5 Total 2022 Total 2021 General Interest rcceivable and similar income. Interest receivable on bank deposits 599 599 640 Investment illcome in 2021 totalliDg £640 wa5 all attributed to unrestricted fi]nds. 7 Expenditure on Charltable activities Activity support ¢o$ts Total 2022 Total 2021 Advi¢¢ giving 427,524 427,524 283,112 £259,198 (2021- £158,811) of the above txpenditure was attributablc to unrestricted fi￿dS and £168,326 {2021- £124.3011 to restricted fund5. Page 16 New Forest Citizens Advice Bureau I￿oWn as Citizens Advice New Forest Notes to the Financial Statements for the Year Ended 31 March 2022 8 An&ly5ts of governan¢t and support costs Support Costs allocated to charitY4ble aetlvltles Advlee givillg Governance ¢o$t$ Total 2022 Total 2021 Staff Gosts Athnin costs Premises 306,157 50,194 42,217 18.714 96 7,486 306,157 50,194 42,217 18,714 96 182,218 34,706 33,607 26.220 69 3,776 2,526 Computer costs Finance costs Other support Costs Govemance costs 7,486 2,660 2,660 424,864 2,660 427.524 283,122 9 Trustees remuDtr#tlon and expenses No tn]stees, tjor any persons cDnn¢¢ted with thetm. have received any remuneratioll from the chArity during the year. During the year no trustee was Tcimburscd expenses. No trustees have rcceived any other benefits from the charity during the year. 10 Staff Costs Thc aggrcgat¢ payroll costs were as follow5.. 2022 2021 Staff costs durlng the year were.. Wages and salaries Social security Costs Pension costs Other staff costs 274,133 11.975 9.905 10,144 162,067 6,698 7.392 6,061 306,157 182,218 The monthly average nu]nber of persons (including senior management team) employed by the Charity duriDg thc year expressed as fvll time equivalent5 was as follows.. 2022 2021 ManageTial Service delivcry 12 No employce received emoluments of tnore than £60,000 during the year. Page 17 New Forest Citizens Advice Bureall known as Cltizens Advice P4ew Forest Notes to the Financial Statemellts for the YeAr Ended 31 March 2022 The key managcment personnel of the charity comprise the Chief offIcer. The total employee benefits of the key management personnel of the charity were £45,388 {2021- £34,593). 11 Independent examlner's remuneration 2022 2021 Examination of the financial statetnents 2.376 2,260 12 Taxation The company is a registered charity alld th¢r6fore, is not liable for in¢ome tax or corporation tax on in¢tsme deriyed from its charitable activities, a5 It fa115 Within the variou5 eKemptions available to rcgi5tered charities. 13 Debtors 2022 2021 Prep8yments Accrued income 5,952 21,035 4,198 10,855 26,987 15,053 14 Credltors: attLOUllts lalllng due within one year 2022 2021 Other taxation and social security Other creditOTS AG¢ruals 3,525 8.251 7,391 2,691 42,949 9,085 54,725 19.167 15 Provision5 Dilapidation5 Total At l April 2021 Credited lo the statement of r¢¢ognised gain5 and losses 25,000 10,000 25,000 10,000 At 31 March 2022 35.000 35,000 Th¢ dilapidation provision is recogni5ed in order to make good alterations to leased premises at the end of the lease ter￿. Page 18 New Forest Citizens Advice Bureau known as Cltizens Advice New Forest Notes to the Financlal Statements for the Year Ended 31 March 2022 16 Commitments other finAncial commltmeDts Lease COTnmitm¢nts The total amount of other financial conunitments not provided in the financial statements wa5 £135,406 (2021 - £84,810). Breakdown of above.. Due within l y¢ar.' £31,726 (2021 £21,381) Due between I to 5 years., £103,680 {2021- £55,698} Due beyond 5 yeats.. £Nil (2021- £7,731) 17 fiunds Balance #t I April 2021 Ineomlng re50urciiS Resourees expended Bal#rte¢ #t 31 March 2022 Transfers Unrestricted fund5 GeNerul Unr¢stri¢led Income Fund 311.585 271,290 (259.198) (5,159) 318,518 Restrl¢ted fuDd5 Ma¢millan Restorative Justice Home & Well MASDAP Help To Claim Phone & Webchat SoYereigtL 2,788 600 131 (3,7761 30,178 (34,349) 1.383 6(K) 25 780 (886) 3,776 1,326 8,931 6,163 2,176 40,741 (37,039) 5,028 8,931 11,255 5,023 MaPSDAP Ringwood Food Grant Bury Brickficld HAf, Outreach Uos Cost of Living Project 90,533 8,558 2,400 2,000 500 (85,441) {5,711) 12,400) 12,000) (500) Total re$trlcted funds 18,339 175.690 1168,326 5,159 30,862 Total funds 329.924 446,980 427,524 349,380 Page 19 New Forest Citizens Advice Burepdll known as Citizens Advice New Forest Notes to the Financial Statements for the Year Ended 31 March 2022 Balance at I Aprll 2020 Incomlng re50ur¢es Resources expended By&lance at 31 March 2021 Transfer5 Unrc$trlcted funds Unrestricted Income Fund 177,040 266.468 {136,1O6) 4.183 311,585 Desi8llQted Healthwatch Energy Advice Project CAST Catalyst Programme Grant Covid-19 Respons¢ Nat Lottery 2,100 7,109 500 (4,2381 (4,253) 2.138 (2,856) (500) (200) (586) 5,000 10,000 {4,800) (9,414 22,705) 24,709 2,004 Total unrestricted funds 177,040 291,177 158.811 2,179 311,585 Restricted fulld5 Ma¢millan BEIS Restorative Justice Hythe Allottnenls Hate Crsmc Project Hoine & Well Ringwood Grant Help to Claim Universal Credit MASDAP New Milton Move Ilelp To Claim Phonc & Webchat Commullity Advice Ctr Totton Sovereign MaPSDAP Wave 105 Ringwood Food Grant (1,1681 32.297 10,004 600 {28,341) (9,732) 2,788 (272) 600 154 1154) (90) 1,050 (919) 131 519 83 15191 17,477 42.107 117,560) 145,883) (3,776) 15 (15) 1,695 1,300 4,177 9,971 (10,340} (171) (246) 18,466> (560) 2,083 1,326 (1,129) 5.000 14,629 560 4.259 8,931 6.163 2,176 Total restricted funds 6,775 138,044 (124,301) (2.179) 18,339 Total fund$ 183,815 429,221 (283.112) 329.924 Page 20 New Forest Citizens Advlce Bureau knoivn as Citizens Advl¢e New Forest Iyotes to the Finan¢lAI Statements for the Year Ended 31 March 2022 The specific purposes for which the funds are to be applied are as follows.. Mac]nillan - Relates to a specific project set up between CitizEns Advice Hampshire and Macmillan Cancer Support to provide advicc to me¢1 Ihe need5 of those afftcted by Cancer. Hyth¢ Allotment5 - Relates to grant for reburbi5hment of Hythe otTice and upgrade of IT infrastructure. Co op IT Grant - Relates to helping with the Costs of moving from the Ncw Milton office to new premises, specifically to the purchase of new PCS. Ringwood Grant- Grants received to ¢over all cost5 specifie to the relocation in November 2018 of the Ringwood office to the Ringwood Library. Help to Claim Universal Credit- 12 month project set up bctwcen National Citizens Advice and the DWP to belp clients with Ulliv¢rsal Credit online application5 and offer 5UPPOrt until the r￿St Pa￿nentS. MaPSDAP (Money and Penisotjs Service D¢bt Advice Project)- Project between NatlODal Citizens Advice and the Money and Pensions Service to help cliejits with debt advkce. Barker-mills Totton grant- Relates to gTant for upgrade of IT infrastrncture at Totton Tesco GraDt- Grant for purchase of laptops to support outreach in the Waterside area. Bury Bri¢kfJeld Additional fL]nding was awarded by NFDC to fi]nd a 12 week outreach ptogramme at Bury Btirkfield Traveller 51t¢ in Marchwood. An cxperien¢ed case worker went once a week to engage with rc5idents living on the site and help them access support and advicc. HAF Outreach- FuDding from Hampshire cOL￿ty Council enabled CANF to attcnd holiday play schemes at differ¢ttt locations throughout the forest over Summcr 2021. Uos cost of living projeGt - CANF administered the fuTL(ling for a joint project with NFDC, New Forest foodbanks, Commullity First and Youth & Family Matters who all contrsbuted to the Cost of Living ￿earch report carried out on bchalf of the stecring gTOUP by rcsear¢hers from Southampton University. Rcstorative Justice This fund has now been cotnpleted. The grant provided training and display of literature on the Restorative Justice Scheme offercd by the Office of the Police and Crime Commissioner. Sovereign - This grant has now been completed. Grant for receiving referrals from Sovereign Housing for d¢bt clients in the New Forest Area. Home and Well- An ongoing grant. To provide advice to NHS referrals, on priority setvice registerin8. Page21 Nejv Forest Citlzens Advice Bureau known as Citizens Advice New Forest Notes to the Financial StAtements for the Year Ellded 31 March 2022 18 Allalysts of net &5sets betweeTh funds Unrestrlcted fund5 Total funds at 31 March 2022 Restricted fuDds G¢n¢r81 Current assets Current liabilities Piovisions 372,685 (19,167) 35,000 30,862 403,547 (19,167) 35,000 Total net assets 318,518 30,862 349,380 Ullrestricted funds Tot41 funds at 31 Mareh 2021 Restricted fuRd5 General cu￿ellt assets Current liabilities Provisions 374,092 {37.507) 25,000 35,557 (17,218) 409,649 {54,725) 25,000) Total net asset5 311,585 18.339 329,924 19 Share eapltol The company 18 IiEnited by guarantee and does Iiot have a share capital divided by shares. 20 Relgted party traDsa¢tions There were no related party transactions during tbe year (2021- £Nil). Page 22 Company registrdtion numbcr.. 06983394 Charity registration number.. 1132425 New Forest Citizens Advice Bureau known os Citizens Advice New Forest (A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 March 2022 Westlake Clark Audit LLP 7 Lynwood Court Priestlands Place Lymingtoll Ha￿pshlrC S0419GA New Forest Citizens Advice Bureall knoivn as Cltizens Advice New Fore$t Contents Reference and Ad￿inIStrativG Details I to2 3to8 Tn]8tees Report Statement of Trustees, Responsibilities Independent Examine¢s REPOrt 10 Statement of Finat)cial Activities 12 Balance Shect Notes to the Fsnancial Statemet]ts 13to22 New Forest Citizens Advice Bureau known as Cldzens Advice New Forest Reference and Administrative Details Chair J.J. Ogden Chief Offieer A Talbot Trusiees J Aitken L G Miles J E Morris C F Brown G A N¢wman J M Baldwin P R H Jennison K Loosemore Secrelory F E Matsden PriNcipol oJfi¢e Town Hall Avenue Road Lymington Hampshire S041 9ZG The charity is in¢orporated in England alld Wales. Page I New Forest Citizens Advice Bureau known a5 Citizens Advice New Forest Reference and Administrative Details cO￿panY Regislrutloll ￿N￿lber 06983394 Charity RÉgistraftOrt NHnibeY 1132425 Bartkers CAF Bank Litnited 25 Kings Hill Avenue King5 Hill West Malling Ket]t ME194JQ Virgin Money Jubil¢c House Goslorth Newcastle Upon Tyne NE3 4PL Nationwid¢ Building Society Kings Park Road Moullon PaTk Northampton NN3 6NW Westlake Clark Audit LLP 7 Lynwood Court Pll¢stland5 Place Lyminglon Hampshire S0419GA liidepudeni E¥aini4ryer Page 2 Iyew Forest Citizen5 Advice Bureau known as Citizens Advlce f4ew Forest Trustees, Report The tsustees, who are directors for the purposes of company law, prescnt the annual ￿pOrt together with the fttMn¢i81 staternenl$ of the charitable ¢otnpany for tbe year ended 31 Marcb 2022. Objectlves and Activities Objeets ond4ims The charity's objects are to prornote any charitable purpose by th¢ advancement of eduGY¢tion, thc prote¢lion and preservation of health and the relief of poverty, sickness alld distress in particular. but without limitation. for the benefit of the community in the New Forest and sllrrounding areas. Citizells Advice New Forest aims to provide fr¢e, confidEntsal, irnpartial and independent advice and infonnation for the ben¢fil of the local community, to exercise a rcsponbi61c influence on th¢ devc10p￿¢nt of social policics and services aDd to ensure indivsduals do llot suffer through a laGk of knowledgc or an inability to express their needs effectivcly. Our stralcgic go81 is- EveryoftÉ in New Forest drea WIZI be able lo uccess fyee udvlce to find a WAY lorniord. supported by a strongj répresenfatÉve uiid irtjiueiiliul Cilizems Advice Néw Foresttr providriig niiy servicÉ.i ihréjugh ntMItEple digital chaiiiiels oiid emttbliiig persoiial fuce-to-Ioeé iiiyolvéiiieNt willt clien¢5 41 coiiimiiiiity supporied pre￿IlSes, tltampitprtiiig equality oiid diver.fity wliile chullengiJtR di5crimiitatiOII. Thc Trustee5 also approved the following strategic prsorities to 5UPPOrt thc strategic goal- Delivery - Centralise management, itJfoTmatiot]. communication and teGhnology. I)ivest lea5ehDld prcmist5 2nd secure community supportcd fa¢ilitics at location5 wherc the servicc is needed on an olltreach basis to meet a growing demand. Flnance - Secure long-term grant-&id arrallgements, increasing funded project a¢tivities and local fund-raisillg, to Sustain and develop the Service to meet client Deeds. People Recn]it apd rctain volunteers and provide them with high quality training and 5up¢ryision for delivering the service. Etnploy skilled staff and devclop ihem for the roles required to manage a high-quality service. Research & Camp&ign5 Expand research and caTnpaigning activities to idgntify alld xddress social and econoTni¢ issues impacting upon the lives of New Forest residents. Pgrtner5hlp Work collaboratively with others to improve the client experien¢e and theii a¢¢ess to the best adYi¢e and support outcomes. Pllblillty - Increase the awareness of our serviccs in the New Forest through improvements to public inforniation resourc¢s, aDd use of social mcdia. In the year to March 2022 we have successfully delivered our telephone and email service and re-opened our office5 for limited face to face meetings. This included opening an offi¢e in New Milton which was opBned by the Citizen Advi¢e National Patron HRH The PriD¢ess Royal on Mar¢h 30th. Despite the Continuing impact of the pandemi¢ durillg the early part of the year we were able to assist 19% more clients than last year helping 6,539 clients with 17,961 issues. Page 3 New Forest Citizens Advice Bureau known as Citizens Advice Neiv Forest Trustees, Report Piiblic ben¥fil The Truslees have Pdid due regard to the Charity Commission's guidance on publi¢ benefit in de¢iding the activities undertakcn by thc Charity during the year. I'he ttustees arc satisfied that thc infortnation provided in the report and accounts meets the public bcnefit reporting requirements. The principal actLVLty of Citizens Advice New Forest retnasn5 the pmvisioii of free, ¢onfidclltial, ind¢pcndent alld itnp#rlial advicc, infoTmaliot] and counsel for tnembers of the pllblic although we have had to adapt hvw we havc done Ihis as our offic¢5 have becn closed as a Te5uIt of thc pandemic. In addition to gencral adviGe the following 5p¢¢ialist service5 or projects wcre provided. il Speeia15St debt advice through our Money Advice Service Debt Advice Project. li) Specialist advice related tv Uttiversal Credit fundcd through our Help to Claim project. iii} Advity¢ and infomiation to people affected by callcer, through our partnership with Hampshire Macmillat] Citiz¢ns Advice Service. iv) Through Healthwatch Hampshire providing information, advice, signposting and referr81s relating to health and social ¢are 8erYice5. vl SpeGiolisl employment advice. vi) Ringwuod Foodbank vii) Hatnpshir¢ Citizcns Advice ( UBcnefil, Home & W¢ll) viii) HAF outreach ix) UDiversity of Southampton wearch project Advi50ry services have bcen provided by telephtstte, by email, through our Freephone Adviceline service la tclephonc 5erYice via a single 0808 nurnb¢r). Wc have also delivered the National Citizens Advice Adviceline and webchat service. The TiTr]5tees confirm that they have complicd with the requirem¢nt5 of section 4 of th¢ Charities Act 2011 to have due regard to the public benefit guidance publi8hed by the Charity Commission for England and Wales. Use of volunieers The charity receiv¢s help and support in the fomi of voluntary assistancc in advisirtg the public and administering the Gharity. The numbeT of volunteers that were able to support our service increased to approximately 60 voluntcers. all workit]g flexsbly from home and the 0￿1Cc. They continued to provide gn invaluable contribution, we estimate thc value of this help at £500.0( in respect of the Current ￿r. A¢htevement5 And performance The key a¢hieven)ent5 in thc year werc.. Developing tsur existing vulrcaches and itttroducing a new outrsach at the Ncddemian Centre in New Milton. . Opening a new office in Ngw Milton. . Reopening all our O￿lc¢S for face to face appointmellt5 Developing our email and web ¢hat services and setting up a video advice trsal. Working successfully with hard lo reach communities in the forest. Cost of Living Rcsearch with Southdmpton Ut]iversity . Traiiiing and support for 4 Kickstart pla¢¢ments for young people Page 4 Iyew Forest Citizens Advice Bureall known as Citizens Advice New Forest Trustees, Report Structur< governAnce and managemetlt Nature ofgoverniiig doeuiiieiit Cili¥.¢ns Advice New Forest l5 governed by it5 M¢tnoranduJn and Articles ()f Association. New Forest Citizens Advice Bureau wa5 5ncO￿oratcd as a cornpany limited by guzrantee on 6 August 2009. The maximum liability of ea¢h membcr is limited tts £1. At 31 March 2022 the company had 9 members (all of whom are also DiTectOT5}. New Forest Citizens Advi¢e Burcau is a registered charity. The charity Gommenced operations on l April 2010. Recruilmenl uttidiippoinrfmeiil oflruslees Trustees of the ¢harity, who aTe al%0 Diiectors of the Company. are elected from the lo¢al community and surrollnding areas. A Nominations Cot]]mittee, made up of Trn8lees, th¢ Cojnpany Secretary and chaired by the Vice Chair is e5tablishEd to oversee the elections process for Board appointments. A separate process agreed by the Tn￿tee Board 15 followed for.the election of Ihc Chair and Vice Chair. No other person5 or bodies external to the charity were enliiled to appoint persons to the Tn]stec Board. liiduclion and tyaiitiitg of truslees Newly appointed Trustee5 ar¢ provided with a comprehBnsive programme for indu¢tion to Citizens Advice New Forest with access to training tollrscs {where available) and mentorsng by established trustee5. Orgolri￿￿¢IO￿al￿lyu¢lmre Citiztnb Advicc New Forest is governed by its Trustee Board which is re5ponsiblc for settsng the strategic dircction of the organisatioty and the polscy orthe charity. The Tn]stee5 carry the ultimate responsibility for the conduct of Citizens Advice New Forest and for ensuring that the charity satisfies its legal and ¢ontractual obligativrts. Trustees tneet as a minin)um quarterly and delegate the day-to-day operation of the organisation tts s¢nior management. The Trustee Board is indepettdent from managemcnt. A r¢¥ister of DiTectors' intcrests 15 maintained at our Registered Office. Truslge Board ewluutio The Trustee Board reviews its perforniance cvery year. The evaluation is informal alld typically illvolv¢5 individual Trustees completing a que5tiunttaire followed by a group dis¢ussioll to a￿1v¢ at a ¢on8ensus Outco￿£. The evaluatio]1 15 undertaken by rcferen¢e to Section 5 of the Charity Guvernance Code for 8mallcr charÈtle5 and is also a requirement undcr the term5 of our embetship of the Natiortal Association of Citizens Advi¢¢ Bureaux. Relolioiiships wilh relaredparlies Citizens Advice New Forcst 15 a Tnember of Citizens Advice, thc operating namc of the National Association of cit17.ens Advic¢ Bllrcaux. which providcs a fraTnework for 5tand4rds of advice and Lasework managem¢nt as well as monitoring progress iigainst these standltrds. OpcratlDg policies are independently deteTmin£d by Ihc Trustee Board of Citizells Advice New Forest irt order to fulfil its charitable objects alld comply with thc llational membership require￿¢￿ts. The Charity also co-operates and liaises with a number of other advi50ry services, local Gharities and social setvices departments on behalf of Clients. Wliere one of the trustees holds Ihc p051tiort of tn]slceldireGtor of another charity they may be involved in discussions regarding that other Charity but not irt the llltimate deGlSiOn-making proces5. Page 5 Iyew Forest Cltlzens Advice Bureau known as Citizens Advice New fi orest Trustees, Report Mojor risks 4iid iKanageiNenl olihose risk5 Citizens Advicc New Forest ha5 ¢reated a Risk Rcgister which follows b¢5t practicc guidan¢e available from ihc Charity CDmn)i8sion. This identifies the major risks to which Ihc charity is exposcd, responsibilities ai]d mitigation plans for all of them. This is rnonitorcd and updated Tegularly at m¢etillgs of the Board, cn8uring that the charity continually martages ils risk. Citizens Advice New Forest has an Inforniation Risk Policy whicb bas been updated to refle¢t the m05t Te¢ent legislatsve requirements and is adequate for its purpose. The Chief Officer is the Senior Inforn]ation Risk Owner, supported by the Advice Seryicc8 Managers, the Policy is overseen by a Trubt¢e Lead. These role5 provide a clear structure for the strategic govcmance and operational Tnartagement of infortnation risks within thc charity. Thc Trust¢¢ Board is th¢ Data Controller of all personal data that the charity processes and Joint Data Controller with Citizen5 Advice for all ¢lient infollnation held on sy5t¢ms providedby Citizells Advice. The charity meets the requirements of the Data Prote¢lion Act 2018 and other regu12tory rquirements. It ha5 implemented the in¢rodllction of cornpliattce with the Get]cral Data Protection Regulation (Regulatioll IEU) 201616791 IGDPRI. All staff are required to complete annually the Citizens Advice GDPR c-leatning course and the Civil Service Learning 'Re5ponsible for Inforniation, trainillg appropriate for their role and are provided with training. TTUStee$ also complete t1￿C coiirse5. An IT Acceptable Use Policy lias been issued to all staff. S¢¢urity brea¢hes and near misscs ate reported to the Board with individual breaches consideted and escalated as appropriate, dependcnt on their seriousness. During the rcporting pcriod there was one brea¢h idetjtificd whifjh rcquired the charity to lllfotm or escalate a matter to Citizens Advice or the Inforn)ation Commissioner'5 Office. Page 6 New Forest Cltizens Advice Bureau known as Citizens Advice New Forest Trustees, Report Flnancial revlew The Statement of Financial Activitie% showed rtet surplus of £19,456 (2021 £146,109) for the year and reserves stand at £349,380 {2021 £329,924). The financial position at the year revealcd by the Balallce Sheet on page 12 shows net current assets or working capstal of £384,380 {2021- £354,924). Policy oil reservÉs Citizen5 Advicc Ncw Forest IS Tequired to ensure that free monies are available in each financial year to Fneet any reasonably foreseeable contingency. During th¢ year tbe Tn]stees a55¢ssed the risk5 associated with maintaillillg the existing client services and determined that reserYe5 of £170,000 were required to maintain these services for the foreseeable ￿tUre. This represent8 seven months woiking capital. Priiictpalfundriig.¥ources The Ttustees extcnd their gratitude to New Forest District Council and th¢ local Town and Parish Councils who continue to support the core operating capacity of the charity. The New Forest District Council provide the principal source of funding. Additionally, specifi¢ funding was received from.. Citizens Advi¢¢ Hatnpshire in partnership with Macmillan Cancer Support for the provi8ion of inforn)ation and advice to people with cancer. l.lealthwal¢h Hafftpshire for the provision of information and advice or signposting relatlDg to health and social care service5. The National Association of Citizens Advice Bureaux for Energy Best Deal Extra to provide advice on the best energy deals avzilable. The Natiollal Association of Citizcns Advice Biireaux for the Money and Pensions Service (MAPS) funded debt advice project. Undcr tbi5 projcct the charity provides dcbt advice to membgts of thc publiG requiring help with thcir debt problem5. The National A%sociation of Citszens Advice Bureaux for the Help to Clairn project IJJ partnership with Citizens Adviee. Under this project the cbarity provides over the phone and webchat support to clients reqlliring help with Universal Credit claiTllS • Ncw Forest District Council discretionary ￿t for work with the Traveller wmmunity in the New Forest * Home & Well- Nl.IS ￿ferraIS . Rittgwood Foodbank . Various organi54tions to fi]nd the Southampton Univcrsity Cost of Living Research • EL4F ouireach • DWP Kickstart Programme The charity did not hav¢ Bny borrowings from Cither providers of fiujding or other sources at the balancc sheet date. Jiivestmignipolicy aNdobJectives As required in its Metnorandutn paragraph 4.19. in fitherdnce of its object5, alld for no other putytsses, the cbarity has the power to invest monies of tbe charity not immediately required for its purposes in suGh investments, 5e¢urities or property &s may be thought fit, subject nevertheless to 5u¢h conditions and ¢onscnt5 as may at thc titnt be imposed or required by law. Th¢ Trustees consider it appwpriate to invest cash to a¢hievc a return on that inve5tm¢ttt to further the aims of the charity. This will b¢ done by Seeking the best fsnancial return within a level of risk ¢on8idered aG¢eptable to the Board. Page 7 New Forest Citizens Advice Bureau knoivn as Cltizens Advice New Forest Trustee$, Report PIY4ll5 for future period5 Key objective5 fur the futurc include'.- l. To employ a Local Partnership Campaign ManageT to produce a povcrty actioH plart for (he New Forest. 2. To maintain thc telEphone and email advitye responsc rate5 to levels above natiollal CA average 3. To reopen facc lo face 5ervi¢¢s at Comtnunity Venu¢s across th¢ forest. 4. To develop oui seryicc to tsrgeted arcas or group5 e.g. support for Ukrainian visitors 5. Complete plan5 to d¢velop our New Milton office. 6. Div¢r%ify funding base #nd attract project fundin& 7. To introduce video advsce servi￿5 across our offices. Small compally provS$lons This report has been prepared in ac¢ordancc with the Small companies regilne wider thc Companies Act 2006. The allnual report wa5 appioved by the tru5teE5 of the charity on ..... signed on its behalf by.. JJIL l.J, Ogden Chaitman Page 8 New Forest Citizens Advlce Bureau known as Cltlzens Advice New Forest Statement of Trustee5' Responsibiliti The trustees (who are also the directors of New Forest Citizens Advice Bureau for thc purposes of Company law) are responsible for pr¢paring the TTuslees' Report and th¢ financial 5tatem¢nls in accordance with the United Kingdom Accounting Standards (United Kingdo]n GEnerally Acccptcd Accounting Practice) and applicable law and rcgulations. CoTnpany law requires the tn]8tee5 to prepare fjnancial stalcments for each finallcial year. Urtdcr company law the tn]stee5 must not approve the fiHattci21 statements urtlc8S they are satisficd that they give a tn]e and fuir view of the state of affairs of the charitable compally and of its incotning resour¢cs alld appli¢ation of re50ur¢es, including its income expendsture, for that period. In preparitig these fjnancial statements, the trustees ar¢ required to: select suitable accounting policies and apply them con5iStently' observe th¢ methods alld principlcs in the Charities SORP 2019 (FRS 102),. Make judgements and estimates that are reasonable and prudent,. state whether Applicable UK A￿O￿nI11}g Standards have been followed. subject to &ny material departs￿e8 disclosed and explained in the fjnallcial 51atements' alld preparc the financial statetnents on the going concem bas15 unless it is inappropriate to presume that the charitable CO￿panY will continue in busilles5. The trublees aiE responsible for keeping ad¢quatc accountittg rccords that are suificicnt to bhow and cxplain the charitablc company's transaction5 and diselosc with reasonable acGura¢y at any time the financial position of the charitable company and enablc theTn to ¢nsurc tliat the financial statements cotnply with the Compatiie5 A¢t 2006. They ale also responsible for safeguarding th6 assets of the charitable company and hence for taking reasonable st¢P5 for the prevention and detection of fraud and other irregularities. !>:10 ￿nd sigrted on its behalfby.. Approved by the tn]8tees of the charity on.. . JJqi J.J. Ogden Chairman Page 9 Iyew Forest CltSzens Advice Bllreau known as Citizens Advice Ncw Forest Indepelldent ExAminer's Report to the trustee5 of New Forest Citlzens Adviee Bureau I report to the charity trllstees on tny examination of the accounts of the charity for the year cnded 31 March 2022 which arc set out on pages I I to 22. Re5pectlve responsibllltles of trustees 8nd eiaminer As the ¢harity's ttustecs of New Forest Citizens Advice Bureau land also its directors for thc pury)oses of company lawl you arc responsible for the prcparation of the accounts itt accordance with the rcquiremenls of the Companies Act 2006 ('the 2006 Act,). Having satisfied mysclf that the ac¢ounts of NEW Forcst CitlTKn8 Advice Bureau are not rcquired to be audited under Part 16 of th6 2006 Act and are eligible for independent examination, I report in respect of my ¢xamination of your charity's ac¢ounts as carried out under scction 145 of thc Charities Act 2011 ('the 2011 Act'}. In carrying out my exatnination I have followed the Dircction5 given by the Charity Con]miSSiOD under section 145{51{b) of the 2011 Act. Independent exarniner's statement Since New Forest Cit17ens Advice Bureau's gross income exceeded £250,000 your examiner must be A membcr of a body listed in seGtion 145 of the 201 l Act. l GoDfJrni that l aTll qualifjed to undertake thc exarninalion because l am a membeT of A%sociation ofcharlered Certified Accountants whicli is one of thc listed bodies. I have Completed my examination. l ¢onfJrn] that no n)atters have Come to my attention in connection with the examination giving ¢ause to believe.. accounting record5 were not kept in respect of N¢w Forest Citizcns Advice Bureau as required by st¢lion 386 of the 2006 2. the aG¢ounls do not aGcord with those records. or 3. tbe aG¢ounts do not comply with the a¢counting requirejncnts of section 396 of the 2006 Act other thaD any requiretncnt that the ac¢ounts give a 'true and fair view, wbicb is not a matter con5ideTed as part of an independcnt examination; or 4. thc accounts have not be¢rt preparcd in aecordance with the mcthods and principlcs of the Statement of Re¢ommellded Practice for a¢counting an(1 reporiing by Gh8ritie8 lapplicablc to charities PTepAring theiT accounts in accordance with the FindD¢ial ReportlDg Standard applicable th¢ UK and Republic of Irelatld IFRS 102)]. I have no Conccrns and have come aGrobs no other malters in conneGtiort with the examination to which attention should be drawn in Ibis report in older to enable a propcr under5tktndin8 of the accounts to bc reached. Moganar vanaigum FCCA As5 ¢iation of Chartered Certified A¢¢ountallt5 Wcstlake Clark Audit LLP 7 Lynwood Court Pti¢stlands Plare Lymington 14ampshirc S0419GA Date.. Page 10 New Forest Cltizens Advice Bureau known as Citizens Advice New Forest Statement of Financial Aetivities for the Year Ended 31 March 2022 n¢luding Income and Expenditure Account and Statement of Total RecogDis¢d Gains Losses) UDrestricted lund5 Re5tri¢t¢d funds Total 2022 Total 2021 Note Income and Endowments from.. Donations and Icgacies Charitable activities Other Irading aGtivities Investment income 270,616 55,009 120,681 325,625 120,681 75 599 307,388 121,093 100 640 75 599 Total Income 271,290 175,690 446.980 429,221 Expenditure on: ChAritsble activities (259,198 {168,326 (427,524) 1283,112) Total Expetjditure (259,L981 168,326) 427,524) 283,112) Net incon]e Transfers betwecn funds 12.092 5,159) 7.364 5,159 19,456 146,109 Net n)ovement in fi￿dS 6,933 12,523 19,456 146,109 Reconclllotion of funds Total futjds brought forward 311,585 18,339 329,924 183,815 Total funds ca￿]ed forward 17 318,518 30,862 349,380 329,924 Statement of Finaneial Activitie5 - Comparative Data for the Ye#r nded 31 March 2021 UDre$tricted Restricted funds funds 2021 Note lllcome and Endojyments from: Donations and l¢¥acies Charitable activities Other trading activitSe5 Investment in¢ome 282,779 7.658 100 640 24,609 113.435 307,388 121,093 100 640 Total In¢r)me 291,177 138,044 429,221 Espenditure on: Charitable activities {158,811 1124,301 {283,112 Total ExpendiÈur¢ 1158,811) 124,301) 283.112) Net inco￿¢ Transfers between fimds 132,366 2,179 13,743 (2,1791 146,109 Net rnovement in funds 134,545 11,564 146,109 Reeoneiliotioll of funds Total funds brought foTward 177,040 6,775 183,815 Total funds carried forward 17 311,585 18,339 329,924 All of the charity's a¢tivities derive from contirtuing operations. Page 11 New Forest Cfitizens Advlee Bureau known a5 Citizens Advice New Forest (Registration number: 06983394) Balance Sheet as at 31 MArch 2022 2022 2021 Note Current Assets Debtor5 Cash at ballk and in hand 13 26.987 376,560 15,053 394,596 403,547 409,649 Creditors: Amounts falling due wlthin one year 14 19,167 54.725 Total &ssets less current liabllltles 384,380 354,924 Provlsiolls 15 35,000 25,000) Net a55ets 349,380 329,924 Fulld5 of the charity: Restricted income funds Restricted fi￿d5 17 30,862 18,339 Unrestricted illcume fulld5 UnTestrictcd fi￿d5 318.518 311.585 Tot#1 funds 17 349,380 329,924 The charitable company is entitled to exc￿ptIOn from audit under SeGtion 477 of the Companies Act 2(K)6 for the year ended 31 Ma￿h 2022. The members have not required the colnpany to obtain an alldit of its financial statements for the year ended 31 Mar¢h 2022 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge thcir re5ptsnsibilitics fr>r (a) etJ5uring that the charitable company kcep5 ac¢ountit]g records that cornply with SectioDS 386 at)d 387 of the Companies Act 2006 and (b) preparing finallcial ststements which give Y4 true and fair Yiew of thc state olaffairs of tbe charitable company os at the end of cacb finattci21 year and of its sutplus or deficit for each financial ycar itj accordance with the requiremellts of Sections 394 and 395 and which othe￿ise comply with the requirements of the Companie5 Act 2006 relating to finatJcial statcments, so far ds applicable to thc charitable company. These fmallcial statemcnt5 have been prepared in accordance with the provisions appli¢able to charitable companics subject to the small companie$, regim¢. The fuJall¢ial statements were approved by the BoArd of Trustees and authori5¢d for issue on. thcir behalf by.. . and We￿ sig￿ed on JJ C)dL J.J. Ogden Chairn13n Page 12 New Forest Citizens Advice BureAll knoivn as Citizens Advice Neiv Forest Notes to the FRnanelAI Statetnents for the Year Ended 31 March 2022 I Charlty status The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the ttuslees is liable to contribute an #mount not cxGeeding £1 towards the assets of the Gharity in the evcnt of liquidation. The addrcss of its registcred office is.. Town Hall Avenue Road Lymington Hampshirc S0419GA 2 Accountlng polÉcies of $1£nificY4nt accountSng policies and key accountlng estimY4te$ The principal accounting policies applied it) the prepaTatiotJ of these finan¢ial statements are set out bclow. These policies have been con8iSt¢ntly applied to all the years PTesented, unlc55 Otherwise stated. statement of compliance The financial Statements have been prepared in aG¢ordaThce with ALcounting and Reporting by Charities.. Statemcnt of Recommended Practice applicable to ¢haritics preparing their accounts in accordance with the Financial Reporting Standard applicable irt the UK and R¢public of Ireland (FRS 102) (effective l January 2019)- (Charities SORP (FRS 102)}, the Financial Reporting Stand¢ird applicablc in ihe UK and Republic of Ireland (FRS 102). They a150 ¢omply with th¢ Companies Act 2006 and Chari(ies Act 2011. Bas18 of prtparatioll of accounts New Forest Citizen5 Advicc Bureau meets the definition of a public benefit entily under FRS 102. The finanGial $tatement5 are prepared in sterling. whi¢h is the functional Cu￿enCY of thc charity. Monetary atnounts in th¢s¥ flnancial Statements arc rounded to the nearest £. Assets and liabilities are initially re¢ognised at hi5tori¢al cost or transaction value unles5 otherwis¢ stated ill the relevant accounting policy iiotes. Golng coll¢ern The charity's Financial Statemcnls show net surplus of £19,456 for the year and free reserves of £318.518 as at the year end. The Trustees are of the view that these results and fvndrai8ing plalls for the thture have secured the irlltnediatE future of the Charity for the next 12 month8 and on this basi8 thc chatity is a going conr¢tn. Income and endowments Voluntary income ineluding donations and grants that provide core fill)ding or aTC of a general natur¢ is recognised where there 15 entitl¢mettt, certainly of receipt and the amount can bc measured with $ll£ficient reliability. Deferred iiicome Defcrred income represents amounts received for future periods and is released to incoming resources in the period for which it has been received. Such in¢ome is only deferred when.. -The donor spccifies that the grant or dollation must only bt used in futurc accounting period8.' or -Tlie donor has imposed conditions whi¢h must b¢ met bcfore the ¢harity has Ullconditional entitlemenL Doiiufed,%Érvice5 onrffucili¢ie5 Donated 5ervi¢es have beEn recognised in the 5tateThettt of fjnallcial activities as both incotning resources and r¢souT¢es expendcd valued at the standard rctail price less the priGe uctually pasd. Page 13 New Forest Cltizens Advice Bllreau known as Citizens Advice New Forest Notes to the Financial Statements for the Year Ended 31 March 2022 Invest￿￿￿1 incoiNÉ Tnvestmtnt income is recognised on a receivable basi5. Chayilable aetivilie Incom¢ from charitable activitie5 in¢ludes income r¢¢ogt]i5ed as earned (as the related go￿8 or services are provided) under contract. Expendlture and irrecoverable VAT Liabilitics are recognised a5 soon as there is a legal or constructive obligation committing the charity to the cxpenditure. All Expenditure 15 accounted for on an y¢¢ruals ba5]5 and has been GI￿$]rIed undcr headings that aggiegate all costs related to the category. Irrecoverable VAT is charged as a cost against the activity for which the expenditure w2S illcutred. Raisingfi¢Mds Thesc are costs incurred attra¢ting volutjtary illcome, the management of Invest￿ettts and those incurred in trading activitie5 that raise funds. Cliuritllblé activtile$ Charitable expenditure comprises those Costs incurred by Ihc Charity in th¢ delivery of its activities aDd 5ervi¢¢s for its beneficiarst5. It includes both Costs that can bE allocated diwtly to such aGtivities and those costs of an indireGt nature necessary to Support thcm. Goyernallce costs Governaft￿ costs include costs of th¢ preparation and examination of the statutory accounts, the c05t5 of trustee meeting5 and the cost of any legal adviGe to trustC¢5 on govcrnance or constitutional matters. Debtors Trade and other debtors are recognised at tbe settlcment amount due after any trade discount offered. Prepayments arc valued at the a￿ollAt prepaid net of ally trad6 discounts due. Cash at bank And In hand Cash at bank and itL haDd includes cash and short ttmi ¢ash deposits Taxation The company is a registered charity and therefore, is not liable for income tax or ¢oJporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities. Borrowings Interest-b6aring borrowings Are initially recorded at fair value, net of transa¢tion c05t5. Interest-bearing borrowings are subsequently carried at amort15ed cost, with Ihe difference between tlie proceed%, net of transaction costs, and th¢ dmount due on redemption being recogni5ed as a cliarg¢ to the Statemertt of Financial Activities ovcr the period of the relevant bomiwing. Interest expense 15 recognised on th¢ basis of the effective interest m¢thod and 15 iti¢luded in interest payable al￿ Si￿][ar ¢harges. BU￿OW1nEs ale ¢las8ifJed as Gurrent liabilities unlc5S the charity has an unconditional right to defer settlcment of the liability for at least twelvE months after the rcporting date. Credltors Ylnd provisions Provisions 8re recogni5ed when the charity has an obligation at the reporting date as a result of a past ￿ent, it is probable that thc chaTEty will be required to settle that obligation and a reliable estimate can be n￿de of the atnount of the obligation. Crcditors and provisions are normally recogniscd at their $cttlement amount aftcr allowing for any trad¢ dis¢ount8 duc. Page 14 New Forest Citizens Advice Bureau known a$ Cltlzens Advice New Forest Notes to the Financial Statements for the Year Ended 31 March 2022 F￿nd structure UnreslTiCted income funds are general ￿ndS that are available for use at the Trustees, discretion in fijrtherance of the objectives of the chaTIty. Restricted fund5 are those donated for use in a parti¢ul8r Area or for a specifiG pujpose, thc use of whi¢h is restricted to that area or purpose. Further dctails of each fiJtJd are disc105ed in note 17. Cash tlow sthttmcnt The charitabl¢ ¢ompany qualifies as a small company and advantage has be¢n taken of the exemption provided by SORP (FRS 1021 as amended by Bulletin I, not to prepare a cash flow statement. 3 Jncome from donatlons legacles Unrestrieted funds Restrleted funds Total 2022 Total 2021 General Donations and legacies. Dotmtions frotn individlla18 Grants, including capital grants; Government grdnls Grant5 from other charities 4.075 30 4,105 6.286 266,541 266.541 54,979 276,786 24,316 54,979 270,616 55,009 325.625 307,388 Grants and donations in 2021 totalling £307,388 was attributed to unrestricted funds of £282,779 and r¢stricted fi￿dS of £24.609 Page 15 New Forest Cltlzens Advice Bureau known as Cltlzens Adviee New Forest Notes to the Financlal Statements for the Year Ended 31 March 2022 4 Income from charitable activities Restricted fuDd5 Total 2022 Tot81 2021 Grant8 120,681 120.681 121,093 Grants in 2021 totalling £121,093 wa5 attributed to unrestricted funds of £7,658 and re8tTiCted fttnds of £113,435 S Illcome from other trading activitie5 Unrestrleted funds Tvtal 2022 Total 2021 General Other inwme from other trddiTLg activities 75 75 100 75 75 100 Income from other trading activity in 2021 totalling £100 was all attributed to unrestrkcted fill￿s. 6 Investment Income Unrestrl¢ted fund5 Total 2022 Total 2021 General Interest rcceivable and similar income. Interest receivable on bank deposits 599 599 640 Investment illcome in 2021 totalliDg £640 wa5 all attributed to unrestricted fi]nds. 7 Expenditure on Charltable activities Activity support ¢o$ts Total 2022 Total 2021 Advi¢¢ giving 427,524 427,524 283,112 £259,198 (2021- £158,811) of the above txpenditure was attributablc to unrestricted fi￿dS and £168,326 {2021- £124.3011 to restricted fund5. Page 16 New Forest Citizens Advice Bureau I￿oWn as Citizens Advice New Forest Notes to the Financial Statements for the Year Ended 31 March 2022 8 An&ly5ts of governan¢t and support costs Support Costs allocated to charitY4ble aetlvltles Advlee givillg Governance ¢o$t$ Total 2022 Total 2021 Staff Gosts Athnin costs Premises 306,157 50,194 42,217 18.714 96 7,486 306,157 50,194 42,217 18,714 96 182,218 34,706 33,607 26.220 69 3,776 2,526 Computer costs Finance costs Other support Costs Govemance costs 7,486 2,660 2,660 424,864 2,660 427.524 283,122 9 Trustees remuDtr#tlon and expenses No tn]stees, tjor any persons cDnn¢¢ted with thetm. have received any remuneratioll from the chArity during the year. During the year no trustee was Tcimburscd expenses. No trustees have rcceived any other benefits from the charity during the year. 10 Staff Costs Thc aggrcgat¢ payroll costs were as follow5.. 2022 2021 Staff costs durlng the year were.. Wages and salaries Social security Costs Pension costs Other staff costs 274,133 11.975 9.905 10,144 162,067 6,698 7.392 6,061 306,157 182,218 The monthly average nu]nber of persons (including senior management team) employed by the Charity duriDg thc year expressed as fvll time equivalent5 was as follows.. 2022 2021 ManageTial Service delivcry 12 No employce received emoluments of tnore than £60,000 during the year. Page 17 New Forest Citizens Advice Bureall known as Cltizens Advice P4ew Forest Notes to the Financial Statemellts for the YeAr Ended 31 March 2022 The key managcment personnel of the charity comprise the Chief offIcer. The total employee benefits of the key management personnel of the charity were £45,388 {2021- £34,593). 11 Independent examlner's remuneration 2022 2021 Examination of the financial statetnents 2.376 2,260 12 Taxation The company is a registered charity alld th¢r6fore, is not liable for in¢ome tax or corporation tax on in¢tsme deriyed from its charitable activities, a5 It fa115 Within the variou5 eKemptions available to rcgi5tered charities. 13 Debtors 2022 2021 Prep8yments Accrued income 5,952 21,035 4,198 10,855 26,987 15,053 14 Credltors: attLOUllts lalllng due within one year 2022 2021 Other taxation and social security Other creditOTS AG¢ruals 3,525 8.251 7,391 2,691 42,949 9,085 54,725 19.167 15 Provision5 Dilapidation5 Total At l April 2021 Credited lo the statement of r¢¢ognised gain5 and losses 25,000 10,000 25,000 10,000 At 31 March 2022 35.000 35,000 Th¢ dilapidation provision is recogni5ed in order to make good alterations to leased premises at the end of the lease ter￿. Page 18 New Forest Citizens Advice Bureau known as Cltizens Advice New Forest Notes to the Financlal Statements for the Year Ended 31 March 2022 16 Commitments other finAncial commltmeDts Lease COTnmitm¢nts The total amount of other financial conunitments not provided in the financial statements wa5 £135,406 (2021 - £84,810). Breakdown of above.. Due within l y¢ar.' £31,726 (2021 £21,381) Due between I to 5 years., £103,680 {2021- £55,698} Due beyond 5 yeats.. £Nil (2021- £7,731) 17 fiunds Balance #t I April 2021 Ineomlng re50urciiS Resourees expended Bal#rte¢ #t 31 March 2022 Transfers Unrestricted fund5 GeNerul Unr¢stri¢led Income Fund 311.585 271,290 (259.198) (5,159) 318,518 Restrl¢ted fuDd5 Ma¢millan Restorative Justice Home & Well MASDAP Help To Claim Phone & Webchat SoYereigtL 2,788 600 131 (3,7761 30,178 (34,349) 1.383 6(K) 25 780 (886) 3,776 1,326 8,931 6,163 2,176 40,741 (37,039) 5,028 8,931 11,255 5,023 MaPSDAP Ringwood Food Grant Bury Brickficld HAf, Outreach Uos Cost of Living Project 90,533 8,558 2,400 2,000 500 (85,441) {5,711) 12,400) 12,000) (500) Total re$trlcted funds 18,339 175.690 1168,326 5,159 30,862 Total funds 329.924 446,980 427,524 349,380 Page 19 New Forest Citizens Advice Burepdll known as Citizens Advice New Forest Notes to the Financial Statements for the Year Ended 31 March 2022 Balance at I Aprll 2020 Incomlng re50ur¢es Resources expended By&lance at 31 March 2021 Transfer5 Unrc$trlcted funds Unrestricted Income Fund 177,040 266.468 {136,1O6) 4.183 311,585 Desi8llQted Healthwatch Energy Advice Project CAST Catalyst Programme Grant Covid-19 Respons¢ Nat Lottery 2,100 7,109 500 (4,2381 (4,253) 2.138 (2,856) (500) (200) (586) 5,000 10,000 {4,800) (9,414 22,705) 24,709 2,004 Total unrestricted funds 177,040 291,177 158.811 2,179 311,585 Restricted fulld5 Ma¢millan BEIS Restorative Justice Hythe Allottnenls Hate Crsmc Project Hoine & Well Ringwood Grant Help to Claim Universal Credit MASDAP New Milton Move Ilelp To Claim Phonc & Webchat Commullity Advice Ctr Totton Sovereign MaPSDAP Wave 105 Ringwood Food Grant (1,1681 32.297 10,004 600 {28,341) (9,732) 2,788 (272) 600 154 1154) (90) 1,050 (919) 131 519 83 15191 17,477 42.107 117,560) 145,883) (3,776) 15 (15) 1,695 1,300 4,177 9,971 (10,340} (171) (246) 18,466> (560) 2,083 1,326 (1,129) 5.000 14,629 560 4.259 8,931 6.163 2,176 Total restricted funds 6,775 138,044 (124,301) (2.179) 18,339 Total fund$ 183,815 429,221 (283.112) 329.924 Page 20 New Forest Citizens Advlce Bureau knoivn as Citizens Advl¢e New Forest Iyotes to the Finan¢lAI Statements for the Year Ended 31 March 2022 The specific purposes for which the funds are to be applied are as follows.. Mac]nillan - Relates to a specific project set up between CitizEns Advice Hampshire and Macmillan Cancer Support to provide advicc to me¢1 Ihe need5 of those afftcted by Cancer. Hyth¢ Allotment5 - Relates to grant for reburbi5hment of Hythe otTice and upgrade of IT infrastructure. Co op IT Grant - Relates to helping with the Costs of moving from the Ncw Milton office to new premises, specifically to the purchase of new PCS. Ringwood Grant- Grants received to ¢over all cost5 specifie to the relocation in November 2018 of the Ringwood office to the Ringwood Library. Help to Claim Universal Credit- 12 month project set up bctwcen National Citizens Advice and the DWP to belp clients with Ulliv¢rsal Credit online application5 and offer 5UPPOrt until the r￿St Pa￿nentS. MaPSDAP (Money and Penisotjs Service D¢bt Advice Project)- Project between NatlODal Citizens Advice and the Money and Pensions Service to help cliejits with debt advkce. Barker-mills Totton grant- Relates to gTant for upgrade of IT infrastrncture at Totton Tesco GraDt- Grant for purchase of laptops to support outreach in the Waterside area. Bury Bri¢kfJeld Additional fL]nding was awarded by NFDC to fi]nd a 12 week outreach ptogramme at Bury Btirkfield Traveller 51t¢ in Marchwood. An cxperien¢ed case worker went once a week to engage with rc5idents living on the site and help them access support and advicc. HAF Outreach- FuDding from Hampshire cOL￿ty Council enabled CANF to attcnd holiday play schemes at differ¢ttt locations throughout the forest over Summcr 2021. Uos cost of living projeGt - CANF administered the fuTL(ling for a joint project with NFDC, New Forest foodbanks, Commullity First and Youth & Family Matters who all contrsbuted to the Cost of Living ￿earch report carried out on bchalf of the stecring gTOUP by rcsear¢hers from Southampton University. Rcstorative Justice This fund has now been cotnpleted. The grant provided training and display of literature on the Restorative Justice Scheme offercd by the Office of the Police and Crime Commissioner. Sovereign - This grant has now been completed. Grant for receiving referrals from Sovereign Housing for d¢bt clients in the New Forest Area. Home and Well- An ongoing grant. To provide advice to NHS referrals, on priority setvice registerin8. Page21 Nejv Forest Citlzens Advice Bureau known as Citizens Advice New Forest Notes to the Financial StAtements for the Year Ellded 31 March 2022 18 Allalysts of net &5sets betweeTh funds Unrestrlcted fund5 Total funds at 31 March 2022 Restricted fuDds G¢n¢r81 Current assets Current liabilities Piovisions 372,685 (19,167) 35,000 30,862 403,547 (19,167) 35,000 Total net assets 318,518 30,862 349,380 Ullrestricted funds Tot41 funds at 31 Mareh 2021 Restricted fuRd5 General cu￿ellt assets Current liabilities Provisions 374,092 {37.507) 25,000 35,557 (17,218) 409,649 {54,725) 25,000) Total net asset5 311,585 18.339 329,924 19 Share eapltol The company 18 IiEnited by guarantee and does Iiot have a share capital divided by shares. 20 Relgted party traDsa¢tions There were no related party transactions during tbe year (2021- £Nil). Page 22