citizens
advice
Fareham
Fareham Citizens Advice Bureau
Directors, and Trustees. Report & Financial Statements
For the year ended 31st March 2025
Registered Charity Number..
Company Registration Number:
1142745
07653014 (England & Wales)

Fareham Cltizens Advice Bureau
IA Company limited by guarantee)
Financlal Ststement5 for the year ended 3tst Marth 2025
Contents
Company/Bureau Information
Pa
Report of the Directors. and Trustees,
Pa￿S
2to5
Statement of Financial Aciivitie5
Page
Balance Sheet
Pages
7t08
Notes io Lhe Financial Statemonts
Pages
9t016
The following doe5 not form part of the statutory Financial Statements
to filed at Companies House..
Report of the Independent Accountant
Pa
17

Fareham CIti￿n5 Advl¢e Bureau
{A company limited by guarantee)
Company and Bureau ITiformation
Charity Name and Number
Fareham Citszens Advice Bureau".
registered charity number 1142745
company number.. 07653014 {England and Wales)
Correspondence Address
1st Floor, County Library Building, Osborn Road, Fareham, Hants, P016 7EN
TrusteeslDlrectors
Mr N Carter {resigned 30th September 2024)
Mr J Keating
Mrs L Rigby (resigned 30th May 2024)
Mr D 8ridger- Treasurer
Mr K Buchanan (resigned 16th October 2024)
Mr P Ellison (resigned 4th June 20241
Mr J G J Neale (appointed 22nd May 2024, resigned 3rd February 2025)
Mrs A Harrison (appointed 9th September 2024, resigned 12th May 20251
Mr O Phillips (appointed 16th October 2024)
Ms 8 Poppe (appointed 16th October 2024, resigned 31st May 2025)
Mr D R Lawrence {appointed 16th October 2024, resigned 3rd February 2025,
re-appointed 14th July 2025, resigned 9th October 2025)
Mr C Mckay (appointed 17th October 2024, resigned 28th May 2025)
Ms S Lane (appointed 17th October 2024, resigned 30th September 2025)
Mr J P C Lloyd {appointed 17th October 2024, resigned 30th June 2025)
Ms K Velasco - Chairperson (appointed 16th September 2025)
Fareham Borough Council Representatives on Trustee Board
Cllr L Clubley
Cllr J Needham
Chief Offlcer and Company Secretary
Ms B Mayo
Bankers
Barclays Bank. 66- 69 West Street, Fareham, Hants, P016 OAP
Independent Examlner:
Mrs G Graham, Palmer Riley & Co, Chartered Accounlanls,
1st Floor. Unit E2, Fareham Heights, Standard Way, Fareham, Hanls, P016 8XT
Pa￿1

Fareham Cltlzens Advice Bureau (A company limited by guarantee)
Directors. and Trustees. Report
For the year ended 31st March 2025
The Iruslees (who are also the Directors for the purpose of Company Law) have pleasure in
presenting their report and financial statements for the year ended 31 sl March 2025. The financial
statements comply with the Chanties Act 2011, the Companies Act 2006, the Memorandum and
Articles of Association. and AcrA)unting and Reporting by Charities.. Statement of Recommended
Practice applicabè to charities preparing their accounts in accordan￿ with the Financial Reporting
Standard for Smaller Entities.
Hlstory, objectives and activities of the Charlty
CrtEens Advice Fareham (CAFI has been in operalion since 1942. It was originalty run as part of
the WVS and was siluated in a snJ311 building behind Weslbury Manor, formerty the old Council
Offices. In 1978 the Bureau relocated lo 5 Osborn Road South and again moved in 1985, this lime
lo the second floor of Fareham Library. Our lalesl move in October 2013 was lo the 1 st floor of the
library. The company acquired the charilable activities of Fareham Citizens Advi￿ Bureau.
registered charity number 265158, on 1st October 2011.
The Fareham office is managed by a volunteer Trustee Board, with strategic business delegated
lo the Chief Officer. Day-lo-day management of ihe operational aspects of the charity have been
delegated lo the Chief offi￿r. There are Ljsually around 50 volunteers and 7 full lime equivalent
paid staff.
CAF is a member of the National Associatnn of Citizens Advice ICitA) and as such is committed
lo the twin aims of the Citizens Advi￿ service, which are.,
To provide the advice people need for the problems they face
• To impiove Ihe policies and practices that affect people's lives
The service provides free, confidential and impartial advi￿ to everyone regardless of ability, age,
gender, gender identity, ra￿, religion or belief, sexual orientation and sccial or economic status.
It recognises the positive value of divetsily, promotes equality, and challenges discrimination. The
Office helps lo resolve money, legal and other problems by providing advi￿ and information, and
by influencing policymakers in Fareham and surrounding areas and across Hampshire, as well as
contributing to policy debales at a national level VH our parent organisalion CitA.
Our vision for CAF ig to:
be seen and known as a ￿ntre of eXcel￿nce in the provision of Citizens Advi￿ services
to the cilizens of Fareham and the surrounding area, working closely with Fareham Borough
Council {FBCI and other key I￿1 partner organisalions,. and
• contribute to the CitA drive to enrich society through tkcoming a tK)werful influell￿ on
social policy, t￿th bcally and nationally.
Page 2

Fareham Citizens Advice Bureau (A company limited by guarantee)
Directors. and Trustees. Report
For the year ended 31st March 2025
Management and governance arrangements
The Constitution document, the Articles of Association. provides for no fewer than three Trustees
and for no more than frfteen. The current trustees come from a broad variety of backgrounds, g iving
the Office the benefit of a wide range of skills and experience.
Induction training for new Trustees is provided by CitA and includes awareness of a Trustee's
responsibilities, and information about the CitA organisation such as the history and philosophical
approach of the charity.
Specrfic informatKJn about CAF is provided by the Chief Officer, including access to the goveming
document, information on administrative procedures and copies of the previous yearfs annual
report and a￿unIs.
New Trustees are also encouraged lo access the National CitA intranet www.citizensadvice.org.uk
which contsins useful information for Iruslees, including 'brte size, online training modules.
The Trustees annually review the risks Ihal the charity faces. The main risks currentty identified
relate to the risks being faced due to the reduction in funding and drffi()Jllies in recruiting volunteers
and keeping paid staff for advice roles such as webchat and email advi￿.
Action is in hand to mitigate as far as possib￿ each of these issues.
Achievements and performance of the Charity
We offer full ￿1VICe via te￿phone, email and face to fa￿ at Crtizens Advi￿ Fareham and at
outreach locations and through home visiting appointmenls. Throughout the ￿ole of last year we
have..
Helped over 2,132 individual clients access ajvi
Given advice on over 7,664 issues
Registered 819 new clients lo our servi
Saw over 602 people at outreach locations {720kn of these We￿ r£w clients or existing
clients with new issues)
Carried oul 67 home visits
Recorded an income gain for dients lotalling over £608.830.
Helped wrrte off bad debts lotalling £141 ,622
The total financial outcome for year 24-25 is £786,009.
We conts'nue our Triage Process over the phone. The needs of each client are briefly assessed
during a short interview with an experienced Adviser. Following the assessment, the client is
informed as to the besl course of action. Options include the provision of information that will help
the dient to resolve their issue independently, further advi￿ Ihat day or the booking of an
appointment
Page 3

Fareham Citizens Advice Bureau (A company limited by guarantee)
Directors. and Trustees. Report
For the year ended 31st March 2025
Ilelephone orface to face or a home visill with an Adviserfor another day, or referral lo our propcls
for speiific mallers or for clients who need more help to navigate through the pr￿$s.
We sawthe continuation of core funding by FBC for which we are very grateful.
Due to funding from Ihe Nali)nal Lottery, Community Fund, outreach seN1￿$ have continued this
year where we have seen over 600 clients at hourty outreach sessions per week each in the
following locations.. Portchester Library, Fareham North West, Stubbington Library and al Waypoinl
Church Hub & pantry, Tilchfiekl Common. New clients or clients with new issues maye up 720/0 of
all clients seen at Qutreach, showing the importance of Outreach lo enable increased access to
advi￿ for the outlying areas of the Fa￿haM Borough. An impressive 470h of those *en al
Outread) had their issues resolved with advi￿ gwen. This is testimony to the qualily and training
of the adviserfs) at Outreach.
We were delighted to become part of the Hampshire Home and Well project again this year. This
is for the provision of a wraparound service that helps vulnerable patients primarily in hospitals and
Primary Care, with energy poverty needs and advi￿ or signposting for related social needs In
turn, the project aims to equip the person wrth the necessary support lo live safely and
independently, bNo advi*rs 20hrs pw. This two-year grant is from Cityzens Advi￿ Hampshire in
partnership with SSEN, SGN, Portsmoulh Water. Southem Water, South East Waler and
Hampshire & Isle of Wight ICB.
Our generalist advisers maintain a high level of competence and are supp)rted by an up-lo-dale
and comprehensive information system. We are subject lo rigorous and regular CitA rrembership
audils that cover Lx)th the quality of our advice IQAAI and the robustness of our management
systems. We continue to assess 30 cases of advice tor audit per quarter and the Iruslees reviewed
Govemance and management of the charity through Leadership Assessment. Trustees carried out
a Year 1 audit in Juty 2024 to ensure we ￿maIn on Irack.
Flnancial review. investment policy and reserves
Our sources of funding are in the form of seNice agreements and contracts. It has been considered
necessary lo make provision for contingencies against a sudden loss of income since some
agreements are for fixed periods (a year or less). 1115 hoped, but understood that it may not be the
case, that the Trustee Board would receive at least three months, noti￿ of funding withdrawal.
11 has ￿en agreed to allow for a controlled wind down rf specrfic grants are r￿1 renewed and
Pfovide resources lo enable altemalive funding io be SOur￿d for a limited period. This would
provide capacity for an orderly closure of the offi￿ or enab￿ a reduced service.
In accordance with Charity Commission guidelines, the Reserves will always be sufficient to o)ver-
• staff notice payments and redundancy payments,.
Page 4

Fareham Citizens Advice Bureau (A company limited by guarantee)
Directors, and Trustees. Report
For the year ended 31st March 2025
rent due under Ihe lease..
commitmenls for equipment or contracts unpaid.,
closure and diL4pidation costs.,
a short-term operatiw contngency.
The adequacy of the reserves policy is reviewed by the Boa￿ annually, The Board decided to
increase the oEEraling contingency fund due lo the challenging fundraising environment and the
lack of confirmed funding to be re￿IVed by the Charity at the year end, for the next finanaal year.
If additional funds are received, amounts will be released lo general funds throughout the year. At
the end of March 2025, three months, operating costs and sakries were val￿d at £58,172 and the
full value of designated reserves to include closure and dilapidation Servi￿ reserve were agreed
by the Trustee Board in May 2025 to £77,892.
Slatement of internal control
The tNslee board over*es the information security of all personal information of our clients, staff.
funders and strategic partners that are prO￿ssed. As a local Citizens Advice, we have adopted
the national Crtizens Advi￿ recommended Information Assuran￿ policy on how we manage r¢sk.
We hold joint responsibility for client data that is held in our case management system with the
national Cilizens Advi￿ Se￿1￿. An informalk)n assurance management team exists lo ensure
the confidenlialily, integrity and avai18bility of all personal and sengtive data is maintained to a
level which is compliant with the requirement5 the General Data Protection Regulation and Data
Protedion Acl 2018.
Signed on behaff of the charity's trusleesldireclors
Ms K Velasco
Chair of Trustee Board
2r¢ December 2025
Page 5

Fareham Cltlzens Advice Bureau
IA company limited by guarantee)
Statement of Flnancial Activities for the year ended 31st March 2025
Unrestrlcted
Re$tritted
Funds
Total Fund5
2025
Total Funds
Note
Funds
2024
Incoming resources
In¢ome from:
Donations legacie5
Ib
12,237
12,237
14,115
Inmmefrom chorituble octivities..
Operation oicitizcns Advice BU￿aU
143,081
100,628
243,709
284,361
Investment intorne
2ts
716
716
575
Total Incoming resource5
156.034
100,628
256.662
299.051
Resources expended
Expenditure on:
Raising funds
13
Expenditure on charAtoble t7ctivities.'
Operation of Citizens Advice Bureau
105,047
105,257
210,304
263,620
Total resources expended
105,047
105,257
210,304
263.633
Net incomellexpenditurel for the year
50.987 1
4,6291
46,358
35,418
Transfers between funds
4,6291
4,629
Net movement in funds for the year
46,358
46.358
35.418
Reconciliatlon of funds
Total funds broughi forward
121,732
121,732
86,314
Total funds carried fonvard
168.090
168,090
121.732
There a￿ no re¢ognised gains or105ses in the year other than those included in the Statement of
Financial Actsviiies.
All income and cxpendituro derive from continuing activities.
Pago 6

Fareham Citizens Advice Bureau
IA company Ilmited by guarantee)
Balance Sheet
Asat
Asat
31st March 2025
31st March 2024
Note
Fixed assets
Tangible assets
Current assets
Debtors and prepaymonts
Cash at bank and in hand
Total Curront assets
27,800
164,384
192.184
10,322
129,166
139,488
10
LiabllSties
Creditors,. Amounts falling due Wbthin
one year
11
24,094
17,756
Net current assets
168.090
121,732
Total asset5 less current Ilabllltles
168,090
121,732
Creditors.. Amounts falling due after
more than one year
12
Net assets
168,090
121.732
The funds of the charity
Unrestricted funds
General funds
Designated funds
Restricted funds
14
168,090
121.732
Total charlty lunds
168,090
121,732
Page 7

Fareham Cltizens Advice Bureau
IA iompany limlted by 8tJaranteel
Balance Sheet Itontinued)
As at 31st March 2024
The direcLors are sat15fied that the company is entitled to exempiion from the provi510115 of the
Companies Act 2006 (the Actl relating to the audit of the financial statements for the year by virtue
of settion 477, and that no member or members have requested an audit pursuani to section 476 of
theArt.
The directors acknowledge Lheir re5tx)nsibility for..
lil ensuring that the company keeps adequate accounting records which comply with section 386 of
the Act. and
lill preparing financial $￿teMentS which give a rrue and fair view of the stare of affairs of the
company as at the end of the financial year and of it5 Surplus or deficit for the financial year in
accordance with the requirements of section 393, and which otherwise comply with the
requirements of the Act relating to fina￿la1 statement5, so far as applicable to the company.
These financial Statements have been piepared in accordan￿ with the special provisions for small
companies under Part 15 of the Companies Act 2006.
These financial statements were approved and signed by The Board of Directors and authorised for
issue on 2nd tkcember 2025.
Chairperson/Director
Ms K Velasco
Treasurer/Director
Mr D Bridger
Company Registration Number..
07653014 IEngland & Wales)
Page 8

Fareham a￿le￿9 Advke Bureau
IA company Ilmited by guzranteel
Notes to the Financlal Statements for theyear ended 31st March 2025
1 Stotement oJoc¢ountttrJg policies
The tyincipal accounting polit¢e5 adopted, judgement5 and key sources of estimatSon uncLYtainty in the
preparat￿n ol the financial sraternent5 are a5 follows..
a) Basis ofaccounLino
The financial statenEnts have been prepared under the historical cost convention with item5
recognised at C05t or transaction value unless otherwise stated on the relevant ngtelsl to these
finallcial statements.
The financial statemènts have been prepared in accordance with..
> the Siatcment of Rocommended Practice ISORPI. Accounting and Roporting by Charities preparing
their lin8ncial statements in accordance with the Financial Re￿rtIng Standard applicable in thc
United Kingdom and Ropublic of Iroland IFRS102115sued on 2nd Octobcr 2019.
the Financial Roporting Siandard appllt8ble in the UnitcJ Kingdom and Republic of Ireland
IFRS1021,' and with
the CharitlC5 Act 2011.
bl Incorne recognition policie5
Grants receivable to finance tho bureau's 8ctivitie5 are credited to the Staternent of Financial
Artivitie5 in year to which they relate. Revtnue grants r¢ccivod in advance are held as deferred
income within croditors in the Balanct Sheet and released to the Statement of Financial Activities In
the relevant year. Capital grants towards the cost of fixed assets Bre credited in fL¢II in the period of
receipt and shown in tho Balance Sheet as designated equipment reserves, released to general funds
tsvertho lifc of the assets,
Bank interest and donations are credited a5 income on receipt.
c} Expondirure
All expenditure is accounted for on accruals basi5. Direct staff costs retating to each area of servKe
provision are attributed to the relevani activity. Other costs including general management, finance
and hdmini5tration, together with overhead cost. have been apportioncd to iho core activities on the
basis of their actual or estimated share of resoufce utili5at¢on, as appropriaie,
dl Offsettinq
There has been no offsetting of assets and liabilities, or income arKI expenses, unless required or
permltted by the FRS102 SORP or FRSIO2.
Page 9

Fareham Crfizens Advlce BurÈau
IA company limited by guarantee)
Notes to the Flnanclal Statemert5 for the year ended 31st March 2025
1 Stt7tement oloccountrng pollcles
tlpued
el Tangible fixed a55et5 and depreciation
Fixed asset5 are stated at cost less occumulated depreciation. Deprcciation is charged on a straight
lino basis on Iho c05t of the assets over thtir estimated useful INes at the fol￿wIng rates..
Furniture and fittings
Offits equipment
4years
4 years
25% per annum
25% per annum
r) Restricted fund5
Ir*otne received for restricted purposes is included in a restricted fund against which appropriate
expenditure is allocated.
gl Designated funds
De5igngted funcls are allocated from unrestr￿ted funds, by the trustees. for specifk purpose5. Tho
use of these funds is at the discreiion of thc trustees.
h) Pensions
The bureau offers defined contributions into a pension fund and these are charged to expenditure in
the period to which thcy relate.
il Operatinq leases
Payments under operating leases a￿ charged over the life of the lease in the period to whKh they
relate.
jl Cash flow s￿lement
The board ol trustee5 ha5 taken advantage of the exemption in sectim 1A of FRS102 from the
requirement to woduce a cash flow siatementon the grounds that it is a small company,
kl Liability recognition
Liabilities arc rocognised where it is mre likely than not thai thoro is a legal or construttive obligation
comrnitiing chariiy to pay out r￿ur￿5 and tho amount of the obligatim can be measurcd with
reasonable certainty.
Il Creditor5
The charity h& creditors which are ￿￿aSure￿ at settlement amount5 less any trade discounts.
ml Goinq ¢(￿cern
The financial statements have been prepared on a going con￿r￿ basis.
Pagelo

Fareham Clt12ens Advite Buieau
IA compzny Itmited by guaranteel
Notes to the FÉnan¢lal statements for the year enfled 31si March 2025
2 Incomelrom donotions tsndinve5trnents
UNostrlc
Restrict
2025 Total
2024 Tot31
al Voluntary income.. General donation5
12,237
12,237
14,115
bl Invo5tment income.. Bank interest
716
716
575
3 Income Jrom choritoble ortlvltles
Unr
tricteo
2025 Total
2024 T
Fareham Borough Council..
General
Hampshire County Council
Ciiizens Advice Hampshire..
Ho8lthwatch
Outreach
Grant- Local Soluiion5
Grant- CA MAPS Moncy Advice
Grant- Other Fundraising
Grant- Thc National Lotiery
Grant- Communities Against Cancer
Grant- COL payment- Remoie worker
Granr- COL payment- Debt advisor
Grant- Household Support Fund
Grani- Energy Assistance Programmè
Grant- Clothworkers Fund
GrBni- Conneci4Communities
Grafii- Digital Inclusion
Give a5 you live funding
Home and Well Projeci
Othcr incomo
Total In¢ome from chaNtabfe 3divities
135,000
135,000
135.000
2.733
7,789
19,772
3,408
3.408
146
146
8,724
582
53,939
8,724
17.083
17,083
23,917
15,000
13,903
6,510
16,417
12,075
7.200
5.000
7,908
16,417
12.075
7,200
5,000
7.908
562
26.221
3.965
243,709
562
320
2.435
2,461
284,361
26,221
3,965
143,081
100.628
All income in the prior year was unrestricted except for ihe following grants..
2024 TDtsI
Grant- L(Kal Soluiion5
Grant- Naiional Lottery
Grant- COL payment- Remote worker
Grani- COL payment- Debt advisor
Grant- Energy As515tance Programme
Home and Woll Project
19,772
53,939
23,917
15,0(K)
6,510
2.435
121,573
Page11

Fareham Cltizens Advltt Bureau
IA company limited by guarantee)
Note5 to the Flnancial Statements for the year ended 31st March 2025
4 Expenditure on rolslngfvnds
Unrestrict
Restricted
2025 Total
2024 Total
I￿Urred seeking grants
13
5 Expenditurf on chorftuble ortlvltles
UnrÈstricied
Re5tricled
2025 Toial
2024 Tolal
Salaries & national insurance IrK)te 71
Travolling expenses
Recruitmeni costs
Training
AHA South Hants access Strategy c05t5
Rent
Repairs and ￿newa15
Postage and stationery
Telephone
Insurance
AnnLJal general meeiing costs
General oxpcnse%
Bank charges
Photocopying
ComputtfCOn5LJmablo5 & licence fees
IT and office equipment
NACAB Informaiion Sysiem
Acctsuntancy and book-keeping fees
legal and professional fees
Access to support C05t5
Total expenditure on charltable activities
66,307
3,064
96,875
163.182
3,064
218,507
954
810
B10
325
11.(KJO
676
3.382
5.595
947
25
3,801
115
781
1.630
169
2,028
3,838
11.000
676
3,382
5.748
947
25
4,813
115
781
1.630
7.386
2.028
3.838
11,000
237
2,564
6.839
956
211
6.567
153
1,012
911
1,137
1,038
3,039
7,816
420
986
263,620
7,217
879
105.047
879
210.304
105,257
6 Fees poldfvrexomination of the Flnonclolstotements
ZOZ5 Toial
2024 Total
Independent examiner s fees
Tax compliar￿0 fees
1,350
150
1.500
1,804
130
1,934
Page12

Fareham Chliens Advlce Bureau
IA company limited by guaranteel
Notes to the Financlal Statement5 for the year ended 31st March 2025
7 l*rectorsund employee InJormutlotrJ
The Irustee directors of Fareham Citizens Advice Bureau are all volunteers an(J no trustee
roceived. ￿ is due to receive, any remunera140n for the year to 315t March 2025.
The average number of employees, analysed by function, was..
2025 Toial
2024 Total
No.
Dircct charitafile activities
Managernent and administratK)n
Analysi5 of staff costs
2025 Total
24 Total
W4e5 and salaries
Social security COSts
Contributlolls Into employces, dcfinLxI con(ribution pensions
1 $3,780
6.734
2,668
163,182
205.553
9.735
3.219
218,507
No employee ￿CtIVed remuneration of more than £60.(KJO.
8 fonqlblefixed tsssets
Furniture bnd
Office
Cost
A5 at 1st April 2024
Disposals at cost
As at 31 st March 2025
1,350
1,3501
2,111
3,461
3.4611
reciation
As at 1st April 2024
Written out on disposals
As at 31st March 2025
1.350
1,3501
2,111
2,1111
3,461
3,4611
Net book value
A5 at 31st March 2025
As at 1st April 2024
9 Debtors
2025 Toial
2024 Toièl
Grant debtor
Other debtors
Prepayments and accrued I￿orne
12,108
11,330
4,362
27.800
4.868
3,854
1,600
10.322
All debtors are recoverable within one year.
Page13

Fareham Citizens Ad¥lce BU￿a￿
IA company Ilmlted by guarantee)
Notes to the Financial Statements for the year ended 31st Mzfch 2025
10 Cosh atl￿nkUndln hond
2025 Total
2024 Total
Bank current account
Bank doposii account
Cash in hand
115.462
48.866
56
164,384
80,979
48,15Z
35
129,166
11 Credltors- umountsfvlling due wlthln one yeor
2025 Toial
2024 Total
Taxation and social security
Pension costs
Other crediiors
Accruals and deferred Income
6,(B2
548
4.166
13.298
24,094
4.348
784
932
11,692
17,756
12 Credltors. amoufttsfvllin9 due t7ftermore than oneyeur
The bureau had no ¢￿dItorS fallillg due after more than one year.
13 Anofysls oAnetussets betweenfvnd5
General
runds
nated
Restricted
fund5
Total
funcls
Tangible fixed as5et5
Cuffenr assets
24.094
24.0941
168,090
192.184
24.0941
168,090
Net a55ets
168,090
Page14

Fareham Cltliens Advsce 8ureau
IA ¢ompany limited by 8uaranteel
Notes lo the Financlal Statement5 lor the year ended 31st Mar¢h ZOZ5
14 Attatys￿ of charltoblefvnds
An¢71yslsoAmovementsln restrlctedlunds
As at 1st
A ril 2024
Incomin
Out
Transfer
A53t31
Mar
beiwè?n funds ￿￿25
resources
resource5
Restricted funds
Grant- Tho National Lottery
Grant- COL payment- Remote worker
Grant- Houschold Support Fund
Grant- Energy A5SlStance ProgTarnme
Grant- Cloihworkers Fund
Grant- Conncct4Communitie5
Grant- Digital InclLJsion
Home and Well Project
Total restrictLxl funds
8.724
17,083
16,417
12,075
7,200
5,000
7.908
26,221
100.628
9,118
17.705
17,013
12,725
7.217
5.361
8,556
27,562
105.257
394
622
596
650
361
648
1,341
4,629
Anotysis olmovements in unrestrictedfunds
Unrestricted funds
General funds
Designated etnployee termination fund
Designated rent fund
Designated dil8pidarions and
closure cosi fund
De5ignatcd operating contingency
fU￿j
Total unresrricied funds
109,676
11,096
105,047
4,6291
55,149
2,750
86.245
2,750
5,222
3,675
8,897
58,611
121,732
31,587
156,034
90,198
168,090
105.047
4.6291
Total funds
121,732
256.662
210,304
168,090
Page15

Fareham Cltizens Advlcè Bureau
IA company limited by guaranteel
otes to the Flnanclal Statements for the year ended 31st March 2025
14 Anofysis oJchoritoblefvnds... contlnutd
Name ol fund
Descrlption. nature and purpose of the fund
General fund..
These are the.f￿e reserve5, after allowing for all designated furKIs.
DeslBnated funds
Employee termination fund..
These ￿SerVeS have been designated to meet the c05t5 or
redundancy in Ihe event ofthe bureau's closure.
Rent fund..
Funds have been Set a51de io cover three months. rent oa thE
premises In ant￿1patIOn of the landlord being able to find
a new tenant withill this period after the bureau has c105ed.
Lease5'.
This Is to cover the termination costs for the leases ￿lating to the
ielephone systetn and photocopier.
Dilapidations and closure
fund..
In th¢ cvont of ihe bureau 5 closure these funds will be used to Meet
the cosis arising from closure.
Operatimg contingency..
These funds have been designated io cover the tost of any
unlore5een expen5e5 and accrued holiday pay for a period of six
months.
15 FlnJncl#lcommitments
al Capital commitments
No capital cDmmitmenisexisted as at 315t March 2025
bl Operaling loase commitments
A5 ar 31$1 March 2025 the company had annual commitmènt5 under non-cancellable operaung
lea5e5 as follows..
Land
PAJildi
2025 Toial
Oth
L8nd and
Other
A55e15
2025 Total
2Q24 Toial
2024 Total
Expiring in less rhan one year
Expiring Wlthin one to iwo years
Expiring within five years
Expiring Wlthin five to ten years
211
53
103
16 Corporotlon Ttrxutlon
The charity is exempt from taK on income and gains falling within section 505 of the Taxes Act 1988 or Secti(￿ 252
of rhe Taxation ol Chargeable Gain5 Aci 1992 to the extenr that these are applied to lis charitable objects.
Page16

The following does not form part of the statutory financial
statements to be filed at Companies House.

Independent examiner's report
Report to the trustees of the Fareham Cltlien5 Advice 8ureau Itharlty no. 11427451
on thè Financial Statements for the yèar ended 31st March 2025
set out on pages 6 to 16
I report to the trustee5 on my exarnination of the financial 5tatement5 of the above ch8rity I'the COm￿ny") for the year ended
31st March 2024
ResponsibIliti￿ and basis of report
As the charity's trustees, you are responsible for the preparation of the financial slalemenls in accordance ￿th the
requiiements of the Charrties Act 2011 I'the Acl'l.
I report in respect of my examination of the Company's financial stalemenls Carried out under section 145 of the
2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity
Commission under section 14515llbl of the Act.
Independent examiner's stat&ment
l am qualified lo undertake the examination by being a qualifydd member of Insif((rte of Chartered Accountants in
England & Wales.
I have completed my examination. I confirm that no mateiial matters have come to my allenlion in Connection with
the examination which gives me caijse lo believe that in, any material respect".
the accounting records were not kept in a¢¢ordan¢e with section 130 of the Charities Acl," or
the finan¢ial 51alemenls did not ac¢ord with the accounting records,. or
the financial statements did not comply wlh the applicable requirements concerning the form and ¢onlent of
financial statements sel out in the Charities (Accounts and Reports) Regulations 2008 other than any
requirement that the financial slalemenls give a 'lrue and fair, view which is not a matter considered as part ol
an independent examination.
I have no concems and have come across no other matters in connection wlh the examinatson lo which attention
should be drawn in this report in order to enable a proper understandin9 of the accounts lo be reached.
Date..
3rd December 2025
Mrs G Graham ACA
Palmer Riley & Co., Chartered Accountan15
Unit E2, Fareham Heighls
Standard Vvay
Fareham
Hampshire
P016 8XT
Page 18