citizens
advice
TEST VALLEY CITIZENS ADVICE BUREAU
(Citizens Advice Test Valley)
Financial Statements
For the year ended 31 March 2024
Registered Charity No.
Company No.
1156829
08933947

Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
Financial Statements
For the year ended 31 March 2024
CONTENTS
Report of the Directors and Trustees
3-10
Directors, Responsibilities
11
Independent Examinerfs Report
12-13
Statement of Financial Activities
14
Balan￿ Sheet
15
Notes to the Accounts
16-22

Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
Report of the Directors and Trustees
The Trustees (who are also the Directors for the purpose of Company Law) have pleasure in
presenting their annual report and the financial statements for the year ended 31 March 2024. The
financial statements comply with the Charities Act 2011. the Companies Act 2006, the
Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement
of Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Stsndard 102.
1. REFERENCE AND ADMINISTRATIVE DETAILS
Charity Name:
Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
Charity Registration:
1156829
Company Registration:
08933947
Registered Office:
1 st Floor Chantry House
Chantry Way
Andover
SP10 1LZ
Chief Executive:
Ange Moon
Bank:
CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ
leporting
Accountant
Mark Wall
Unit 5, Basepoint Business Centre
Caxton Cl
East Portway
Andover
SP10 3FG

Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
Report of the Directors and Trustees continued
The following people were directorsltrustees of the charity on the date of approval of the report:
Directorsrrrustees
Role
Date Elected
Date Resigned
Roger Clift
Stephen Bowden
Stella Coulthurst
Andy Gunn
Stephen Hart
Elizabeth Leather
Alexandra Gladwell
Linda Thorpe
Katie Gray (nee Dutton)
Trustee
Chair
Trustee
Vice Chair
Treasurer
Trustee
Trustee
Trustee
Trustee
01106114
24104118
24104118
02112120
02112120
18101122
18101122
17101123
18104123
26101124
26101124

Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
Report of the Directors and Trustees continued
2. STRUCTURE. GOVERNANCE AND MANAGEMENT
Governing Document
Test Valley Citizens Advice Bureau (Citizens Advice Test Valley) is a registered charity and a
company limited by guarantee. Test Valley Citizens Advi￿ Bureau is also known and referred to
as Citizens Advice Test Valley. The maximum liability of each member is limited to £1. On 31
March 2024 the company had 7 members. Test Valley Citizens Advice Bureau (Citizens Advice
Test Valley) is governed by its Memorandum and Articles of Association.
Test Valley Citizens Advice Bureau (Citizens Advice Test Valley) was incorporated as a company
lirnited by guarantee on 11th March 2014. The charity commenced operations on 1 St June 2014 at
which date the assets and liabilities of the incorporated Andover and Romsey Citizens Advice
were acquired.
Recruitment, Appointment of Trustees
Trustees, who are also Directors of the Company, are elected from the local community. A working
group made up of Trustees and chaired by the Chair is established to oversee the elections
process for Board appointments. A separate process agreed by the Trustee Board is followed for
the election of the Chair.
No other persons or bodies external to the charity were entitled to appoint persons to the Trustee
Board.
Induction of Trustees
Newly appointed Trustees are provided with a comprehensive induction to Test Valley Citizens
Advice Bureau (Citizens Advice Test Valley) through the provision of training courses and
mentoring by established trustees. We are currently carying out a recruitment drive having lost
two trustees in early January.
Organisational Structure
Test Valley Citizens Advice Bureau (Citizens Advice Test Valley) is governed by its Trustee Board
which is responsible for setting the strategic direction of the organisation and the policy of the
-harity. The Trustees carry the ultimate responsibility for the conduct of Test Valley Citizens
Advice Bureau (Citizens Advice Test Valley) and for ensuring that the charity satisfies its legal and
contractual obligations. Trustees meet as a minimum quarterly and delegate the day-to-day
operation of the organisation to senior management. The Trustee Board is independent from
management. A register of members. interests is maintained at the registered office and is
available to the public.

Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
Report of the Directors and Trustees continued ...
Related Parties
Test Valley Citizens Advice Bureau (Citizens Advi￿ Test Valley) is a member of Citizens Advice.
the operating name of the National Association of Citizens Advice Bureaux, which provides a
framework for standards of advice and casework management as well as monitoring progress
against these standards.
Operating policies are independently detennined by the Trustee Board of Test Valley Citizens
Advice Bureau (Citizens Advice Test Valley) in order to fulfil its charitable objects and comply with
the national membership requirements.
The charity also co-operates and liaises with several other advisory services, local charities, and
social services departments on behalf of clients. Where one of the trustees holds the position of
trusteeldirector of another charity they may be involved in discussions regarding that other charity
Jut not in the ultimate decision-making process.
Major risks
Test Valley Citizens Advice Bureau (Citizens Advice Test Valley) has worked on a Corporate Risk
Management exercise. A risk management strategy and risk register were agreed by the Trustee
Board. The Trustees recognise that any major risks to which the charity is exposed needs to be
reviewed and systems put in place to mitigate those risks. To that end Test Valley Citizens Advi
Bureau (Citizens Advice Test Valley) is continually monitoring and managing its risk, reviewing the
corporate risk register, and ensuring action plans are in place to mitigate its key risks.
Included in external risks is that of the loss of funding. The effects of this have been reduced by
the procedures in place, which have resulted in funding being secured from a variety of sources.
The charity continues to seek to diversify its funding sources. Internal risks are minimised by the
implementation of prO￿dureS for authorisation of all transactions and projects and to ensure
consistent quality of delivery for all operational aspects of the charitable company. These
procedures are periodically reviewed by the Chief Officer and Trustee Board to ensure that they
",till meet the needs of the charity.

Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
Report of the Directors and Trustees continued
3. OBJECTIVES AND ACTIVITIES
Objects
The charity's objects are to promote any charitable purpose for the benefit of the community in
Test Valley, by the advancement of education, the protection and preservation of health and the
relief of poverty, sickness, and distress.
Objectives, Strategies and Activities for the Year
Test Valley Citizens Advice Bureau (Citizens Advice Test Valley) aims to provide free, confidential,
impartial, independent advice and infonnation for the benefit of the local community, to exercise a
responsible influence on the development of social policies and ser￿]CeS and to ensure individuals
r do not suffer through a lack of knowledge or an inability to express their needs effectively.
We have been working with the Romsey Foodbank offering advice and assistance at the
Foodbank premises since 2021 . Funding for this was secured by a joint application to the Trussell
Trust. The project has been extended for three years, ending in at the end of 2024 - new funding
is being sourced for the continuation of this service.
In January 2023 we secured funding from Test Valley Borough Council to do a similar project at
the Andover Foodbank. This is funded until May 2024 but we have an application pending with the
Trussell Trust.
In March 2023 we began to host a debt project that is managed by Citizens Advice New Forest.
The project is aimed at vulnerable clients in debt and offers help within the Test Valley and
Winchester areas - funding for the project runs to end of 2025.
Public Benefit Required
The trustees have paid due regard to the Charity Commission's guidance on public benefit in
deciding the activities undertaken by the local Citizens Advice during the year. The trustees are
satisfied that the information provided in the report and accounts meets the public benefit reporting
requirements.
The principal activity of Test Valley Citizens Advice Bureau (Citizens Advice Test Valley) remains
the provision of free, confidential, independent, and impartial advice, information and counsel for
members of the public. This is provided through one local Citizens Advice in the Test Valley with
two offices located in Andover and Romsey.
Advisory services were provided through face-to-face consultstions, telephone advice lines, email
and various outreach services at community ￿ntreS throughout the borough.

Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
Report of the Directors and Trustees continued
Contribution of Volunteers
The charity receives help and support in the form of voluntary assistance in advising the public
and administering the charity.
44 volunteers contributed over 20,000 hours of work to the local Citizens Advice during the year.
We estimate the value of this help at £424,889 in respect of the current year (2022123- £453,657).
2. ACHIEVEMENTS AND PERFORMANCE
Charitable Activities
We have continued to have our demand increased which has challenged the service due to the
",ost of living crisis. We have continued to work with our clients by phone and email and have
enhanced our face to face interaction with clients providing both drop in and appointments during
our opening times. We have fully populated both our offices with our volunteers and the paid staff.
The key achievements in the year were accessing two pots of money made available from
Citizens Advice (head office), allowing us to work in partnership with 3 other offices to provide a
dedicated paid telephone service. The work with the New Forest has proved incredibly successful.
We continue to be a Hate Crime reporting Centre as well as promoting Restorative Justice. We
were also fortunate to receive funding from the Clothworkers Charity to help enhance our IT
systems within our offices
We continue to offer support to the Andover Charities.
Test Valley Citizens Advice Bureau (Citizens Advice Test Valley) had a total of 18,281 client
activities with 15,548 issues in 2023124 (2022123 16,755 client activities with 12,278 issues). The
Local Citizens Advice assisted in the recovery of £453159 on behalf of clients (2022123 £414,336)
Fundraising Activities
. otal charitable activities income for the year was £447.860 compared to £307,814 in 202212023.
We also received project funding for the Romsey Foodbank Casework post, the Andover
Foodbank Caseworker role and some paid telephone advisers as well as a number of small grants
have helped us through the last year.
Investment Activities
The charity does not currently hold material investments.
Factors Affecting the Achievement of Objectives
The charity is aware of the financial pressures experienced by its major funders, and in view of this
has taken active measures to seek additional sources of funding for its services.

Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
Report of the Directors and Trustees continued ...
3. FINANCIAL REVIEW
Financial Position
Total incoming resources in the year were £457,301 (2022123 £325,239) of this £133,364
(2022123 £38,733) related to project restricted activities.
A surplus of £10,055 (2022123 of £5.192) was made in the year.
Reserves Policy
It is a recommendation from the Charities Commission that ReseNes should be sufficient to cover
a period long enough for a Charity to decide on a way ahead should it lose its major funding. Test
Valley Citizens Advice Bureau (Citizens Advice Test Valley) is required to ensure that free monies
are available in each financial year to meet any reasonably foreseeable contingency. The local
Citizens Advice will maintain a projection of income for at least 3 years ahead and will ensure that
this continues to be derived from as wide a variety of sources as possible. They will take all
necessary steps aimed at ensuring that at no time within this period would it be possible for the
cessation of one or more funding streams to present so serious a challenge to the future of the
organisation that it could not be managed so as to continue to provide a best value advice serlice.
In reviewing the potential costs that could arise should a significant reduction in income be
incurred the Trustees have determined that 'free' reserves of 314 months normal operating
expenditure should be maintained. Any other money held in the account is designated for ongoing
IT costs and any increase in the cost of living. Our lease in Andover is for 5 years ending 2025,
and in Romsey 2028 so there is also anticipation of a move to be considered.
Principal Funding Sources
The Directors extend their gratitude to Test Valley Borough Council who continue lo support the
core operating capacity of the charity. Funding from Citizens Advice Hampshire, Clothworkers
Charity and Big Lottery has added to the income streams, as well as funding from Citizens Advice
and Hampshire County Council.
The charity did not have any borrowings from either provider of funding or other sources at the
balance sheet date.
Funds in Deficit
At 3110312024, the following funds were in deficit:
2024
2023
Andover Foodbank
Core Donation
Enham Trust
Romsey Foodbank
{4,291)
{5,546)
(£49)
(£1.954)
(£4,721)
(13,746)
These fvnds in deficit are supported by general funds.

Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
Report of the Directors and Trustees continued ...
4. FUTURE PLANS
Test Valley Citizens Advice Bureau (Citizens Advice Test Valley) aims to continually improve
access to its service and intends to extend its service to an even wider number of the community
through continued increased provision of telephone advice. Since 2020, we have opened new
channels to work with clients: a national email service, local email and we have enhan￿d our offer
on the adviceline system. We have also continued to provide the service at the Romsey Foodbank
and the Andover Foodbank to help clients in greatest need.
With help from extra funding from Citizens Advice we have now increased the number of paid staff
fj to 16 (8.65FTE) and continue support the community of Test Valley. Both our offices provide
some face-to-face contact via our drop in service.
10

Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
DIRECTORS, RESPONSIBILITES
Company Law and Charity Law require the directors to prepare financial statements for each
financial year, which give a true and fair view of the state of affairs of Test Valley Citizens Advice
Bureau (Citizens Advice Test Valley) and of the surplus or deficit for that period. In preparing those
financial statements, the directors are required to:
(a) select appropriate accounting policies and then apply them consistently
(b) make judgements and estimates that are reasonable and prudent,
(c) state whether applicable accounting standards have been followed, and explain where they
haven't been followed, and
(d) prepare the financial statements on the going concem basis unless it is inappropriate to
presume that the charitable company will continue in operation.
The directors are also responsible for keeping proper accounting records which disclose with
reasonable accuracy at any time the financial position of Test Valley Citizens Advice Bureau
(Citizens Advice Test Valley) and to enable them to ensure that the financial statements comply
with the Companies Acts 1985 to 2006.
The directors are responsible for ensuring that the company maintains an adequate system of
internal control designed to provide reasonable assurance that assets are safeguarded against
material loss or unauthorised use and to prevent and detect fraud and other irregularities.
This report has been prepared in accordance with the Statement of Recommended Practice -
Accounting and reporting by Charities and in accordance with the provisions applicable to
company's subject to the small companies, regime.
Signed....
Chair of Trustees
Mr Stephen Bowden
Date

Independent examiner's report to the trustees of
Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
I report to the charity trustees on my examination of the accounts of the Company for the year
ended 31 March 2024, which are set out on pages 14- 22.
Responsibilities and basis of report
As the charity's trustees of the Company (and also the directors of the company for the purposes
of company law), you are responsible for the preparation of the accounts in accordance with the
requirements of the Companies Act 2006 (Ihe 2006 Act,).
Having satisfied myself that the accounts of the Company are not required to be audited for this
year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect
of my examination of your charity's accounts as carried out under section 145 of the Charities Act
2011 ('the 2011 Act,). In carrying out my examination, I have followed the Directions given by the
harity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner's statement
The company's gross income exceeded £250,000 and l am qualified to undertake the examination
by being a qualified member of the Certified Public Accountsnts Association in England and
Wales.
I have completed my examination. I confirm that no material matters have come to my attention
which give me cause to believe that:
accounting records were not kept in accordance with section 386 of the Companies Act
2006; or
the accounts do not accord with such records; or
the accounts do not comply with relevant accounting requirements under section 396 of the
Companies Act 2006 other than any requirement that the accounts give a 'true and fairf
view which is not a matter considered as part of an independent examination; or
the accounts have not been prepared in accordance with the Charities SORP (FRS 102).
12

Independent examiner's report to the trustees of
Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
Continued.
I have no concems and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached
Signed
Date
4/712LP
Mark Wall
Unit 5, Basepoint Business Centre
axton Cl
East Portway
Andover
SP10 3FG
13

Test Valley Citizens Advlce Bureau (Cltlzens Advice Test Valley)
Statement of financial actlvltles for the year ended 31 March 2024
Incorporating the Income and Expenditure Account
Unrestricted Restrictod
funds
funds
Total funds
Noto
2024
2023
Income from:
Donations and legacies
Charitable activities
Other (inGluding fundraising)
Total
1,243
315,496
7,198
323,937
1.000
132,364
2,243
447.860
7,198
457.301
11.788
307,814
5.637
325,239
133,364
Expendlture on:
Charitable activities
Total Exp¢ndlture
298,170
298,170
149,076
149,076
447,246
447.246
320,047
320,047
Net incomel(expendlture)
before transfers
25,767
(15,712)
10,055
5,192
Transfers between funds
2.634
{2.634)
Net movement in funds for the year
28,401
(18.346)
10.055
5.192
Reconciliation of funds:
Balances brought forward 2023
145,206
23,245
168,451
163.259
Balances carrled forward 2024
173.607
4,899
178,506
168.451
There are no recognised gains or losses in the year, other than those included in the statement of financial
activities.
All activities derive from continuing operations.
14

Test Valley Cltlzens Advice Bureau {Citizens Advice Test Valley)
Balance Sheet as at 31 March 2024
Unrestricted Restrlcted
Funds
Funds
Total
2024
Total
2023
Not&
Current Assets
Debtors
6,464
6.464
5,535
Cash at bank and in hand
180,617
24,779
205,396
185,109
187,081
24.779
211,860
190,644
Creditors- amounts falling due within one
year
13.474
19.880
33,354
22.193
Not Current Assets
173,607
4,899
178,506
168,451
Net assets
173,607
4,899
178,506
168.451
Represented by:
Funds of tho Charlty
Unrestricted General Funds
173,607
173.607
145.206
Restricted Funds
4,899
4.899
23.245
173,607
4,899
178,506
168,451
For the year ending 31st March 2024 the Company was entitled to exemption from audit under section 477 of the
Companies Act 2006 relating to small companies.
I"he members have not required the company to obtain an audil of its accounts for the year in question in accordan
with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to
accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to company's subject to the small
companies, regime and in accordance with FRS102 SORP.
The financial statements were approved by the Board on
. and signed on their behaw by:
Chair
Mr Stephen Bowden
Treasurer...................
Mr Steve Hart
Company Registration No-
Charity Registration No:
08933947
1156829
15

Test Valley Cltlzens Advice Bureau (Citizens Advice Test Valley)
Notes to the financlal statements for the year ended 31 March 2024
Accounting policies
Accounting basis
The financial ststements have been prepared under the historical cost convention and are in
accordance with the Companies Acts 1985 to 2006. and with the Financial Reporting Standard
applicable in the United Kingdom and Republic of Ireland (FRS102) and the Charities Act 2011.
b)
Incoming resources
Grants receivable
Grants made to finan￿ the activities of the local Citizens Advice are credited
to the income and expenditure account in the period to which they relate.
Bank interest
Bank interest is included in the income and expenditure account on receipt.
Other income
Sales of services are included in the income and expenditure account in the
period to which they relate. Other income, including donations, gifts and
covenants are included as they were received.
iv)
Gifts and Intangible income
In addition to the above, the charity also receives help and support in the form
of voluntary assistance in advising the public. This help and support is not
included in the financial statements. However, its value to the Charity has
been estimated and disclosed in the directors, report.
Deferred income
Grants received in advance of the period in which the funder requires the
expenditure to be applied will be reflected in deferred income within the
balance sheet.
16

Test Valley Citizens Advice Bureau (Cltlzens Advice Test Valley)
Notes to the financial statements for the year ended 31 March 2024
Accounting policies (continued)
Resources expended
All expenditure is accounted for on an accrual's basis. All expenditure directly
related to the provision of advice services is included within charitsble expenditure.
Other costs incurred have been allocated between fundraising and publicty and
management and administration as appropriate. Where such costs relate to more
than one functional cost category they have been split on an estimate of time or floor
space basis. as appropriate.
d)
Fixed assets and depreciation
Equipment is written off in the year of purchase
The depreciation policy has been reviewed and no change has been made from the
previous year.
Restricted funds
Income re￿iVed for restricted purposes is included in a separate restricted fund
against which appropriate expenditure is allocated.
Designated funds
Designated funds are allocated out of unrestricted fvnds by the trustees for specific
purposes. The use of such fvnds is at the trustees, discretion.
g)
Pension
The charity operates a defined contribution group personal pension plan for its
employees. Payments are charged to the income and expenditure account in the
period in which they are incurred.
h)
Leases
Rental costs under operating leases are charged to the statement of financial
activities in equal amounts over the period of the leases.
17

Test Valley Citizens Advice Bureau {Citizens Advice Test Valley)
Notes to the financial statements for the year ended 31 March 2024
2 Donations and legacies
Total
2024
Total
2023
Unrestricted
Restricted
Voluntary Income
Donations
1,243
1,243
1,000
1,000
2.243
2.243
11,788
11.788
3 Income from Charltable Activities
Total
2024
Total
Unrestricted
Restricted
2023
Premises and Parking provided by the local
authority at no cosl
Test Valley Borough Council SLA
Citizens Advice Home & Wellbeing
Citizens Advice FPP Admin
Citizens Advice HSF
Test Valley Bourough Council Volunteer
Recruitment
39,340
243.312
140
39.340
243,312
140
39,340
229.851
90
2,083
13,833
2.083
13,833
16,000
16,000
Citizens Advice Gambling Awareness Grant
CANF
Citizens Advice Board Attendance
Hampshire County Council - Cllr Cooper
Grant
Romsey Town Council Grant
Andover Foodbank
Core Donation
Healthwatch
Romsey Foodbank
Whitchurch Outreach
Enham Trust
Help to Claim
500
788
150
500
500
2,500
6.961
108.875
1.150
11.928
3,450
6,961
108,875
1,150
11,928
3,450
2,550
23,252
3.000
5,581
315,496
132,364
447.860
307,814
18

Test Valley Cltlzens Advice Bureau (Citizens Advice Test Valley)
Note5 to the financial statements for the year ended 31 March 2024
4 Other Income
Total
2024
Unrestricted
Restricted
Activities for generatlng funds
Fundraising events
Gift Aid
2,353
351
2,353
351
2,704
2,704
Investment income
Bank Interest received
2,970
2.970
Mlscellaneous income
Miscellaneous income
1,524
1.524
Total Other Incomè
7,198
7,198
5 Analysis of expenditure on charitable activities
General
Advicè and
Note Infomiatlon
And￿er
Core
Foodbank tlonatitin
Romsey
dtch Foodbank Whltchurch
Ehnam
Trust
2024
Charitable Activities
Staff costs
Other direct costs
190,173
6.828
23.804
241
15,788
1,088
237.922
Support costs {below)
107,997
4.375
90,617
120
5,165
1,050
209.324
Total Expenditure by
Activity
298,170
11.203 114,421
361
20.953
2,138
447,246
G•neral
Advice and
Inlonnatlon
Andover
Core
Foodbank Donatlon
Health-
Rom$ey
dtch Foodbank Whitchurch
Ehnam
Trust
Support Costs
2024
Staff & volunteer
expenses
Office. IT &
communications
18,997
895
2,845
12
680
400
23.809
42,221
1.707
5,140
51
2,201
308
51.628
Premises
44,163
1.675
5,376
54
2,176
323
53.767
Govgmance
2,288
86
278
112
17
2.784
other
328
12
76,978
16
77,336
Actlvlty Total
107,997
4.375
90,617
120
5.165
1,050
209,324
19

Test Valley Cltlzens Advice Bureau (Citizens Advice Test Valley)
Notes to the financial statements for the year ended 31 March 2024
6 Information regarding Trustees. Directors and Employees
2024
2023
Wages and salaries
Social security costs
Pension costs
218,913
13,731
5.278
182,545
5,699
4,104
237,922
192,348
The average number of employees. analysed by function
was:
2024
16
2023
Charitable purposes
Fundraising & publicity
Management and administration of
charity
10.0
10.0
No employee received remuneration of more than £60,000
No Trustee was remunerated for any senfices. All payments were by way of reimbursement for expenses.
The local Citizens Advice paid £2.312 (2022123: £1,182) in the year ended 31 March 2024 for various insurance
services including professional indemnity.
20

Test Valley Citizens Advlce Bureau (Citizens Advlce Test Valley)
Notes to the financial statements for the year ended 31 March 2024
7 Debtors
Total
2024
Total
2023
Prepayments
Accrued Income
5,415
1,049
4,563
972
6.464
5,535
8 Creditors - amounts falling due within one year
Total
2024
Total
2023
Other creditors including tax and social
security
Accruals
Deferred Income
9,483
4,025
19.846
3,008
4.185
15,000
33,354
22,193
21

Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
Notes to the financial statements for the year ended 31 March 2024
9 Movement in funds
At1
April
2023
Expandltur
Transfor
At31
March
2024
Income
Unrestrictad Funds
Generalist Advice and
Information
145,206
323.937
{298,170)
2,634
173,607
Total Unrestrlcted funds
145,206
323,937
298,170
2,634
173,607
Restricted Funds
Andover Focébank
Core Donation
Healthwatch
Romsey Foodbank
Whitchurch Outreach
BEIS
Enham Trusi
Help to Claim
N Baddesley
(49)
6,961
108,875
1.150
11,928
4.450
(11.203)
{114,421)
(361)
(20.953)
(2,138)
(4,291)
(5,546)
23,363
(13,746)
5,119
22,574
{4,721)
2,807
4,155
{1,954)
(4.155)
1,954
433
{433)
Total Restrlcted Funds
23,245
133.364
149.076
2,634
4,899
Total funds
168,451
457,301
447.246
178,506
10
Purposes of restricted funds
Andover Foodbank - Caseworker with foodbank
Core Donation - Paid Telephone advice
Romsey Foodbank- Caseworker with foodbank
Whitchurch - Outreach Service
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Taxation
The charity is exempt from tax on income and gains falling within sections 466 to 493 or the
Corporation Tax Act 2010 (CTA 2010) to the extent that these are applied to its charitable
objects.
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Pension Costs
A pension scheme for employees is operated on a defined contributions basis. The
scheme is open to all employees at any time. The company contributes between 3 % and
6.5°/o of pensionable earnings and the employees between 3 and 50/.. The assets of the
scheme are held separately from those of the company in an independently administrated
fund. The fund administrators are NEST and the scheme is NEST.
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