citizens
advice
TEST VALLEY CITIZENS ADVICE BUREAU
(Citizens Advice Test Valley)
Financial Statements
For the year ended 31 March 2025
Registered Charity No.
Company No.
1156829
08933947

Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
Trustees, and Directors, Report
For the Year Ended 31 March 2025
CONTENTS
Report of the Directors and Trustees
3-10
Directors. Responsibilities
11
Independent Examiner's Report
12-13
Statement of Financial Activities
14
Balance Sheet
15
Notes to the Accounts
16-22

Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
Trustees, and Directors, Report
For the Year Ended 31 March 2025
The Trustees (who are also the Directors for the purpose of Company Law) have pleasure in
presenting their annual report and the financial ststements for the year ended 31 March 2025. 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 (SORP) applicable to charities preparing their accounts in accordan
with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
(effective 1 January 2015).
1. REFERENCE AND ADMINISTRATIVE DETAILS
Charity Name:
Test Valley Citizens AdviGe Bureau (Citizens Advice Test Valley)
Charity Registration:
1156829
Company Registration:
08933947
Authorised & regulated by the Financial Conduct Authority FRN: 618853
Registered Office:
1st 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
Reporting
Accountsnt
Mark Wall
Unit 5, Basepoint Business Centre
Caxton Cl
East Portway
Andover
SP10 3FG

Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
Trustees, and Directors, Report
For the Year Ended 31 March 2025
The following people were directorsltrustees of the charity on the date of approval of Ihe report:
Date Elected
Date Resigned
Directorsrrrustees
Role
Stephen Bowden
Stephen Hart
Roger Clift
Elizabeth Lealher
Alexandra Gladwell
Linda Thorpe
Katie Gray (nee Dutton)
Victoria Martin
Anthony Mayhew
Chair
24104118
Treasurer
02112120
Trustee
01106114
Trustee
18101122
Trustee
18101122
Trustee
17101123
Trustee
18104123
Trustee
17110124
Co-opted Trustee 21101125
17110124

Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
Trustees, and Directors, Report
For the Year Ended 31 March 2025
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 Advice Bureau is also known and referred to
as Citizens Advice Test Valley. The maximum liability of each member is limited to £10. On 31
March 2025 the company had 8 members. Test Valley Citizens Advi￿ 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
limited by guarantee on 11th March 2014. The charity commenced operations on 1st June 2014 at
which date the assets and liabilities of the incorporated Andover and Romsey Citizens Advi
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
Advi￿ Bureau (Cilizens Advice Test Valley) through the provision of training courses and
mentoring by established trustees. We continue to recruit and have been successful with building
on our number.
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 Ihe organisation and the policy of the
charity. 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 Ihe 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)
Trustees, and Directors, Report
For the Year Ended 31 March 2025
Related Parties
Test Valley Citizens Advice Bureau (Citizens Advice 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 determined 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 seniices 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
but 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 Advice
Bureau (Citizens Advice Test Valley) is continually monitoring and managing its risk, reviewing the
corporate risk register, and ensuring action plans are in place lo mitigate its key risks.
Included in external risks is that of the loss of funding. The effects of this have been reduced by
the prO￿dureS 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 lo ensure that they
still meet the needs of the charity.
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 Actlvlties 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 services and to ensure individuals
do not suffer through a lack of knowledge or an inability to express their needs effectively.

Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
Trustees, and Directors, Report
For the Year Ended 31 March 2025
We have been working with the Romsey Foodbank offering advice and assistance at the
Foodbank premises Sin￿ 2021. Funding for this was secured by a joint application to the Trussell
Trust. The project has been extended for three years, ending at the end of 2025 - new funding is
being sourced for the conlinuation 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 now funded until May 2026 by 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 the end of Feb 2026.
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 Advi￿ 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 ser￿iceS were provided through face-to-face consultations, telephone advice lines, email
and various outreach services at community centres throughout the borough.
Contribution of Volunteers
The charity receives help and support in the form of voluntary assistance in advising the public
and administering the charily.
45 volunteers contributed over 20,000 hours of work to the local Citizens Advice during the year.
We estimate the value of this help at £511,482 in respect of the current year {2023124- £424,889).
Charitable Activities
We have continued lo have our demand increased which has challenged the service due to the
cost of living crisis. We have continued to work with our clients by phone and email and have
enhanced our fa￿ to face interaction with clients providing both drop in and appointments during
our opening times. The key achievements in the year have been to secure a grant for a dedicated
advisers working with VIVID clients. we have also set up and launched our Advice First Aid project
which we will deliver throughout Test Valley. 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 continue to offer support to the Andover Charities.
Test Valley Citizens Advice Bureau (Citizens Advice Test Valley) had a total of 17,217 client
activities with 14,075 issues in 2024125 (2023124 18,281 client activities with 15,548 issues). The
Local Citizens Advice assisted in the recovery of £1.100,737 on behalf of clients (2023124
£453,159)

Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
Trustees, and Directors, Report
For the Year Ended 31 March 2025
Fundraising Activities
Total charitable activities income for the year was £423,399 compared to £447.860 in 2023124. 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.
4. FINANCIAL REVIEW
Financlal Position
Total incoming resources in the year were £448,952 (2023124 £457,301) of this £61,622 (2023124
£133,364) related to project restricted activities.
A surplus of £23,199 (2023124 of £10.055) was made in the year.
Reserves Policy
It is a recommendation from the Charities Commission that Reserves 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 SoUr￿S 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 lo 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 advi￿ service.
In reviewing the potential costs that could arise should a significant reduction in income be
incurred the Trustees have determined that 'free' reserves of not less than 3 months nomial
operating expenditure should be maintained. Any other money held in the account is designated
for ongoing IT costs and any increase in the cosl of living. Our lease in Andover is for 5 years
ending 2025, (this is being renewed for a further 5 years) we are planning to negotiate an
expansion to this with Test Valley, in Romsey the lease will end in 2028.
Principal Funding Sources
The Directors extend their gratitude to Test Valley Borough Council who continue to support the
core operating capacity of the charity. Funding from Citizens Advice Hampshire, VIVID, Trussell
Trust, local charities and voluntary organisations as well as donations and fundraising activities
and 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
balan￿ sheet date.

Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
Trustees, and Directors, Report
For the Year Ended 31 March 2025
Funds in Deficit
At 3110312025, the following funds were in deficit:
2025
2024
Andover Foodbank
Core Donation
Romsey Foodbank
{£10.498)
(£4,291)
{£28.422)
(£5.546)
{£20.450) {£13.746)
These funds in deficit are supported by general funds.
5. 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 enhanced our offer
on the adviceline system. We have also continued to provide the seNice 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
to 17 (9.21 FTE) and continue support the community of Test Valley. Both our offices provide
some face-to-face contact via our drop in service.

Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
Trustees, and Directors, Report
For the Year Ended 31 March 2025
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 stste 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 con￿rn basis unless it is inappropriate to
presume that the charitsble 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
intemal 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 s
all companies, regime.
Signed...................
Chair of Trustees
Mr Stephen Bowden
Date
10

Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
Trustees, and Directors, Report
For the Year Ended 31 March 2025
Independent examinerfs report
I report to the charity trustees on my examination of the accounts of the Company for the year
ended 31 March 2025, 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 {'the 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
Charity 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 Accountants Association in England and
Wales.
I have completed my examination. I confirm that no material matters have come to my attention
which give me Gause 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 fair,
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).
I have no concerns 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
Mark Wall
Unit 5, Basepoint Business Centre
Caxton Cl, East Portway
Andover SP10 3FG
10 October 2025

Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
Trustees, and Directors, Report
For the Year Ended 31 March 2025
Statement of financial activities for the year ended 31 March 2025
Incorporating the Income and Expenditure Account
Unrestrlcted Restrlcted
funds
funds
Total funds
Note
2025
2024
Income from:
Donations and legacies
Charitable activities
Other (including fundraising)
Total
13,588
361.777
11,965
387.330
13.588
423.399
11.965
448.952
2,243
447.860
7.198
457.301
61,622
61.622
Expenditure on:
Charitable activities
Total Expenditure
328.316
328,316
g7.437
97,437
425.753
425,753
447.246
447,246
Net incomellexpendituro)
before transfers
59,014
{35,815)
23,199
10,055
Transfers between funds
Net movement in funds for the year
59.014
{35.815)
23.199
10.055
Reconciliation of funds:
Balances brought forward 2023
173,607
4,899
178,506
168,451
Balances Carried forward 2024
232,621
30,916
201,705
178,506
There a￿ no recognised gains or losses in the year. other than those included in the statement of financial
activities.
All activities derive from continuing op8rations.
12

Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
Trustees, and Directors, Report
For the Year Ended 31 March 2025
Balance Sheet as at 31 March 2025
Unrestrlcted Restricted
Funds
Funds
Total
2025
Total
2024
Note
Flxed Assets
Computer Equlpment
8,836
615
9,451
Current Assets
Debtors
11,093
16.250
27.343
6,464
Cash at bank and in hand
183867
10,088
193,955
205,396
194.960
26,338
221,298
211,860
Creditors- amounts falling due within one
year
6,788
22,256
29,044
33,354
Net Current Assets
188.172
4,082
192,254
178.506
Net assets
197.008
4.697
201,705
178,506
Represented by-
Funds of the Charlty
Unrestricted General Funds
10
232,621
232,621
173,607
Restricted Funds
10
(30.916)
(30,916)
4.899
232,621
30,916
201,705
178.506
For the year ending 31st March 2025 the company was entitled to exemption from audit under section 477 of the
Companies Act 2006 relating to small companies.
The members have not r8quired the company to obtain an audit of its accounts for the year in question in accordance
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 ha
companies. regime
been prepared in accordance with the provisions applicable lo Company's subjecl to the small
d in accordance with FRS102 SORP.
The financial stat
ents we
approved by the Board on
and signed o
their beha
by..
Chair .
Mr Stephe
Treasurer..
Mr Graham
wden
oore
Company Registration No".
Charity Registration No..
08933947
1156829
13

Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
Trustees, and Directors, Report
For the Year Ended 31 March 2025
Notes to the financial statements for the year ended 31 March 2025
Accounting policles
Accounting basis
The financial statements have been prepared under the historical cost convention and are in
accordan￿ 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.
Incoming resources
Grants receivable
Grants made to finance 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 fom
of voluntary assistan￿ 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 fvnder requires the
expenditure to be applied will be refl8cted in deferred income within the
balan￿ sheet.
14

Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
Trustees, and Directors, Report
For the Year Ended 31 March 2025
Notes to the financial statements for the year ended 31 March 2025
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 charitable expenditure.
Other costs incurred have been allocated between fundraising and publicity 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 trom the
previous year.
Restricted funds
Income received 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 funds by the trustees for specrfic
purposes. The use of such funds 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.
15

Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
Trustees, and Directors, Report
For the Year Ended 31 March 2025
Notes to the financial statements for the year ended 31 March 2025
2 Donations and legacies
Total
Total
2024
Unrestricted
Restricted
2025
Voluntary income
Donations
13.588
13,588
13,588
13.588
2,243
2,243
3 Income from Charitable Activities
Total
2025
Total
2024
Unrestricted
Restrlcted
Premises and Parking provided by the local
authority at no cost
Test Valley Borough Council SLA
Citizens Advice Home & Wellbeing
Citizens Advice FPP Admin
Citizens Advice HSF
Test Valley Borough Council Volunteer
Recruitment
39,340
243,312
140
2,083
13.833
293.440
293,440
16.000
VIVID
CANF
Grant income additional Jnl 1907
HSF Admin Fund
Lottery Grant
Andover Foodbank
Core Donalion
Healthwatch
Romsey Foodbank
Whitchurch Outreach
IT Eqpt
CITAH unrestricted income
CITAH Mtg Attendance
CANF Debt Project
3,000
3.000
788
2,000
16,250
16.362
2.000
16.250
16.362
14,237
31,125
14,237
31,125
6.961
108,875
1,150
11.928
3,450
12.060
4.200
12,060
4,200
4,728
16,837
7,500
1,660
4,728
16.837
7.500
1,660
361,777
61,622
423,399
447,860
16

Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
Trustees, and Directors, Report
For the Year Ended 31 March 2025
Notes to the financial statements for the year ended 31 March 2025
4 Other Income
Totsl
2025
Unrestricted
Restricted
Actbvities for generating funds
Fundraising events
Gift Aid
1.598
1,205
2,803
1.598
1,205
2,803
Investment income
Bank Interest received
8,252
8.252
Miseellaneous income
Miscellaneous income
910
910
Total Other Income
11.965
11,965
5 Analysis of expenditure on charitable activities
Genoral
Advice and
Infornialion
Andover
Cor¢
Foodbank Donation
Heatth-
Rom$ey
watch Foodbank Whitchurch
Notg
2025
2024
Charltablo Activities
Staff wsts
Other direct costs
210.600
17.114
17.955
15,648
2.621 263.938 237.922
Support costs (below)
117,716
3,330
36,046
3,116
1,607 161,815 209,324
Total Expendlture by
Activity
328,316
20,444
54,001
18,764
4,228 425,753 447,246
17

Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
Trustees, and Directors, Report
For the Year Ended 31 March 2025
General
Advice and
Infonnation
Andover
Foodbank Donatlon
Health.
Romsey
watch Foodbank Whitchurch
Support Costs
2025
2024
staff & volunteer
expenses
Office, IT &
Communications
23,024
1,024
1,532
853
520
26,953 23,809
38,779
1,021
3,562
978
445
44.785 51,628
Premises
48,040
1.104
4.418
1.104
552
55.218 53,767
Governance
3,111
4,113
71
71
36
3.573
4,728
2.784
Depreciation
95
378
95
47
Other
15
25.872
26,558 77,336
Activity Total
117,716
3,330
36.046
3.116
1,607 161.815 209,324
The basis of allocation of support costs is hours worked
6 Information regarding Trustees, Direclors and Employees
2025
2024
Wages and salaries
Social security costs
Pension costs
248.735
9,759
218,913
13.731
5,278
263,938
237.922
The average number of employees. analysed by function
was:
2025
14
2024
Charitable purposes
Fundraising & publicity
Management and administration of
charity
15.0
10.0
No employee recelved remuneration of more than £60.000
No Trustee was remunerated for any services. All payments were by way of reimbursement for expenses.
The local Citizen5 Advice paid £2,955 (2023124.. £2,312) in the year ended 31 March 2025 for various insurance
services including professional indemnity.
18

Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
Trustees, and Directors, Report
For the Year Ended 31 March 2025
Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
Notes to the financial statements for the year ended 31 March 2025
7. Flxed Assets
Computer
Equipment
Totals
COST
At 1 April 2024
Additions
Disposals
At 31 March 2025
14.179
14,179
179
DEPRECIATION
At 1 April 2024
Charge in year
Depwiation on disposals
At 31 March 2025
(4,728)
(4.728)
BOOK VALUE
At 31 March 2025
At 31 March 2024
All of the f￿ed assets are for the Charity's own use.
8. Debtors
Total
2025
Totsl
2024
Trade Debtors
Prepayments
Accrued Income
6,776
4,317
16,250
5.415
1.049
9. Creditors - amounts falling due within one year
Total
2025
Total
2024
Trade Creditors
Other creditors including Tax and Social Security
Accruals
Deferred Income
2.445
2,301
2,042
22,256
9.483
4.025
19,846
19

Test Valley Citizens Advice Bureau (Citizens Advice Test Valley)
Trustees, and Directors, Report
For the Year Ended 31 March 2025
10. Movement in funds
At1
April
2024
At31
March
2025
Income
Expendlture
Transfers
Unrestricted Funds
Generalist Advice and
Information
173.607
387.330
{328,316)
232,621
Total Unrestricted funds
173.607
387.330
328.316
232.621
Restricted Funds
Andover Foodbank
{4.291)
Core Donation
(5.546)
Healthwatch
23.363
Romsey Foodbank (13,746)
Whilchurch Outreach
5.119
14,237
31.125
(20,444)
(54,001)
(10,498)
(28,422)
23,363
(20,450)
5.091
12,060
4,200
(18,764)
(4.228)
Total Restricted Funds
4,899
61.622
97.437
30,916
Total funds
178,506
448,952
425,753
201.705
11
Purposes of restricted funds
Andover Foodbank - Caseworker with foodbank
Romsey Foodbank - Caseworker with foodbank
Whitchurch - Outreach Service
12
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.
13
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 % of pensionable earnings and the employees between 3 and 5°/.. 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.
20