2021-03-31-accounts

Citizens Advice Maidstone

a registered charity

A Light in the Dark Annual Report 2020/21

Impartial Independent

Free Confidential

Citizens Advice Maidstone is the operating name of Maidstone Citizens Advice Bureau

Citizens Advice Maidstone is supported by Maidstone Borough Council

2 Bower Terrace, Tonbridge Road, Maidstone ME16 8RY and The Town Hall, High Street, Maidstone ME14 1TF Advice Line: 0344 848 7978 Email Advice: [e-mail] Website: www.maidstonecab.org.uk

Trustee Board 2020-21

President: The Mayor of Maidstone, Cllr Fay Gooch

Elected Members:

Mr R Bird: Chair

Mrs S Hawkins: co Vice-Chair

Mr S B Malhotra: co Vice-Chair ( from October 2020 )

Mr J Cobbett : Hon. Treasurer

Mrs W Foster née Tull Mr I Owen Mr M Ford Mr A Breen ( from October 2020 )

Co-opted Members:

Cllr Mr P Harper: Maidstone Borough Council

Bureau Representatives:

Chief Executive: Mr P Hardy Volunteers: Mr S Jones Paid Staff: Ms T Weber ( from May 2020 )

In Memoriam

It is with great sadness and deep regret that we report the passing of Barrett Manning and Peter Green, both of whom gave many years of valuable service to our organisation as advisors and also as members of our Trustee Board.

Barrett and Peter were highly valued and well respected members of our team, committed to the work of the Bureau, who always displayed a keen social conscience and a willingness to help the wider community in any way they could.

They are both remembered with great fondness by all those who knew them.

Citizens Advice Maidstone is the operating name of Maidstone Citizens Advice Bureau

Charity Reg. No. 299055 Citizens Advice Membership No. 75/004 Company Reg. No. 2234220

Challenging discrimination Valuing diversity Promoting equality

Chair’s Report

This is my last report as Chair of the Citizens Advice Maidstone Trustee Board, as under Citizens Advice rules, I am obliged to step down in September having been in post for 6 years.

It has been a great pleasure to witness, first hand, the amazing work of the bureau over the past 6 years. We have a wonderful group of staff, both paid employees and volunteers, who continually demonstrate their determination to help clients through life’s many challenges. It comes as no surprise that the bureau has consistently received superlative positive feedback from clients. We should be very proud of all our staff. In particular, I would like to record my appreciation for two exceptional Chief Executives. Bonny Malhotra led the bureau with great distinction for 21 years before retiring in 2019; I am delighted that he has returned to support the bureau as a Trustee. Paul Hardy stepped into his shoes seamlessly and has deftly steered the bureau through the unparalleled challenges of the pandemic with great fortitude. It has been a great honour and pleasure to work with them both.

It has also been a privilege to work with a Trustee Board who are all committed to ensuring that Maidstone has a first class Citizens Advice service. I am very grateful for the support and contribution of each Board Member.

The past year has been dominated by the pandemic. Despite all the difficulties in keeping staff safe and complying with Government guidelines, there has only been one day when Citizens Advice Maidstone has not been open for business. This has been achieved through the adaptability and resourcefulness of our bureau employees, with most staff working from home.

During the past year, most of our client advice has been provided over the phone or digitally through email and webchat. In many respects, the lockdown has brought forward the modernisation of our service delivery to reflect the changing needs of our clients.

Nonetheless, we have been acutely aware that there are clients who would prefer face-to-face meetings, or for whom this is more appropriate. As circumstances permit, we are gradually bringing back a limited faceto-face service, by appointment only. However, we are constrained by the available space at Bower Terrace as the Borough Council is not yet in a position to re-open our office space in Maidstone Town Hall.

Unfortunately, it was not feasible for our volunteer staff to provide advice services from home. However, we are very pleased that so many volunteers have been keen to maintain contact with the bureau. It has been good to see some of them return to Bower Terrace in recent weeks and we look forward to see many more coming back as soon as safety considerations and government guidance permit.

At the time of writing, we have been in pandemic conditions for nearly a year and a half. It feels like much longer. We have been assured that the long-awaited ‘Freedom Day’ will take place in July, but we do not yet know how much further relaxation of restrictions this will bring. Notwithstanding, the successful vaccination programme, Covid remains a pernicious and serious threat. Although, thankfully, the risks of severe illness appear to have been much reduced, it is clear that we will need to be cautious for some time to come.

The future is still very uncertain, but it is clear that the legacy of Covid and the impact on our communities will be with us for a very long while. The bureau will need to continue to operate under challenging and, at times, difficult circumstances for some time to come. We have shown that we have adapted in the past. We can be confident that Citizens Advice Maidstone has the ability and the determination to adapt to future challenges, whatever they may be.

Rob Bird, Chair

Admin in the time of Covid – a lone worker’s perspective

As I type, I am sitting alone in an office which, prior to 23[rd] March 2020, used to accommodate three additional colleagues, ably supported by a number of dedicated volunteers, each one beavering away at their designated tasks, helping to keep the Bureau on an even keel and ploughing a steady course.

Then we were hit head on by an almighty bow wave called Covid-19 and nothing has been quite the same since.

In the wake of the pandemic, my colleagues have been scattered to the four winds, each of them however continuing to work effectively but remotely from their respective homes and at time of writing (June 2021), I have inhabited this office essentially alone for the last 15 months and I have never been busier!

Not that I am complaining mind you. I didn’t think I’d ever say (type?) it out loud but I’m fairly certain that working at Citizens Advice Maidstone has kept me sane over the last year and a bit.

As sad as it may sound, the routine has given me purpose and a reason to get out of bed in the morning and has allowed me to continue to feel that I am making a difference.

Whilst I would never purport to be a ‘Key Worker’, it gives me a sense of satisfaction to know that despite having had to both adapt and adopt new ways of working often at very short notice, the Bureau has only had to remain closed on one of its duty days since the start of the pandemic and as a result, we can say with a high degree of certainty that no client has suffered detriment or been adversely effected.

Admin

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Top 5 Topics including Pension Wise
Debt
Employment
Benefits & Tax Credits
Universal Credit
Financial Services (incl. Pension Wise)
0 2,000 4,000 6,000 8,000 10,000 12,000
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Employment Advice

Writing this at the beginning of summer, it is cheering to think we have managed to stay open and helping clients throughout the past year.

This has definitely been a light in the darkness for them, as we have been able to advise most of our clients as effectively by using the phone as we could in person.

Although many employment queries turn on the question “what’s in your contract?” it is a sad reflection on employers that many do not provide their employees with written terms and conditions (despite the legal requirement to do so), and so our inability to see the paperwork tends not to affect how we can help the client. In the few cases where it is imperative to see contracts, correspondence or payslips, we are fortunate enough to have a secure method of document transmission so we can still help the client, at a safe distance.

We are also fortunate – and another light in the darkness – that our volunteers are so able and willing.

Despite considerable trepidation on their part, e.g. would they be able to remember how to advise (or even their own passwords), they have been up and running with all their usual skill and ability within minutes of getting back to work.

Since employment queries have come thick and fast (failing businesses, furlough, exploitative employers not least amongst the issues) this has been a very welcome discovery - it’s as if they had never been away and speaking as the employment specialist I am enormously grateful for that, as well as delighted to see them again.

Employment Adviser

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Top 6 Employment Issues
Dispute Resolution
Furlough Scheme
Terms & Conditions of Employment
Redundancy
Dismissal
Pay & Entitlements
0 50 100 150 200 250 300 350 400
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Housing Advice

The year saw the unprecedented impact of the Coronavirus pandemic on daily life.

Recognising the issues arising out of the pandemic, the Government introduced new legislation and guidance in 2020 to help address the implications for both rented and owner-occupied property and this evolved as the pandemic progressed.

Enforcement of lender repossession action was prevented through legislation from November in all but exceptional cases. As well as helping owner-occupiers having difficulties paying their mortgage, it also helped landlords of privately rented accommodation (and hence their tenants) where landlord income (and mortgage repayments) might be an issue.

In the privately rented sector, as well as a suspension of ongoing possession action, the coronavirus act introduced extended notice periods in most cases, which varied through the year with the required notice being three months from March – August, then six months from September. Legislation was also introduced that prevented bailiff enforcement of evictions.

As a result of these actions, the bureau experienced fewer housing cases than we would traditionally expect, although we did see an increase after the lifting of the repossession moratorium in September.

Away from the pandemic, the Government have continued with their consultation on abolishing ‘no fault’ Section 21 notices. It appears that this would be alongside amendments to Section 8, but it is unclear how these changes will help improve renter’s security and opinion seems to be broadly divided, with tenant organisations supporting the abolition of Section 21 while landlord bodies oppose it.

Housing

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Top 6 Housing Issues
Threatened Homelessness
Housing Association Property
Environmental & Neighbour Issues
Local Authority Homelessness Service
Access to & Provison of Accommodation
Private Sector Rented Property
0 100 200 300 400 500 600
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Maidstone Prison Advice Service

This year has been an exceptional one for everyone with the pandemic, this has had a major impact on the operation of the prison project, and our ability to help our clients, both prisoners and staff employed in the prison.

The immediate impact was the virtual closure in March 2020 of all services within the prison except for essential welfare and management of prisoners who were for a long time confined to their floors on the wings.

We were unable to attend and due to lockdown restrictions, we were unable to provide any sort of service.

By September 2020, we had devised and put in operation a paper based system. At last, we were able to help our clients most of whom are foreign nationals and English is not their first spoken or written language.

This has restricted the level of advice and support for clients; however, the system is filling a gap until our return to face-to-face appointments – “the light at the end of the tunnel”.

During 2020/21, we helped 61 prisoners with 116 activities including 99 letters to and for clients. The main work is trying to obtain the return of property from enforcement agencies (41 requests).

Other issues included housing, debt, benefits, Tax & NI, finance, immigration, health, legal and employment matters.

The prison authority and prisoners as well as we are very keen for our return as soon as restrictions allow.

Prison Caseworkers

Money Advice

Who would have believed the adaptations we have made in the past year!!

Working from home has become the “norm “but this has not stopped us providing our clients with the same comprehensive, independent, confidential advice that they have always received.

We may not have been able to see people “face to face “but this has not stopped us working with our clients, creditors and partner organisations to find resolutions to the complex issues that we have been presented with.

Systems have been put in place so that our clients can receive full comprehensive advice on dealing with their money issues by telephone, email and web chat.

Some of the issues are historic but many are new issues that have arisen due to the difficult times that we have all had to adapt too.

Clients have been helped to check their benefit entitlements, compile budgets and save money by using tools to check how much they can save by changing their utility suppliers.

Clients have been assisted to access food banks as reduced income due to furlough has meant that many have been forced as first time users to access these services.

Great excitement is felt with every Zoom staff meeting invitation!!!

This has helped us maintain the same team spirit which we have always had in the office and the comradery that we still all share.

It is a privilege to work with such a great team.

Money Adviser

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Top 6 Debt Issues
Fuel Debts
Unpaid Parking Penalty & Congestion Charges
Council Tax Arrears
Credit, Store & Charge Card Debts
Debt Relief Order
Bankruptcy
0 50 100 150 200 250
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Pension Wise

Citizens Advice Maidstone is one of 38 local Citizens Advice who has been delivering the Pension Wise service for the last 6 years.

We provide people with free, impartial guidance to help savers understand their options under the pensions freedoms.

During 2020/21 we delivered Pension Wise appointments by telephone to people aged 50 and over with a defined contribution pension.

Key statistics

During 2020/21, Citizens Advice delivered 77,631 appointments across England, Wales and Northern Ireland.

Since the service started, people have continued to value the high-quality guidance and support they receive.

Client satisfaction scores have remained over 95% for 2020/21.

The Pension Wise Team

Bureau Projects and Supplementary Services 2020-2021

In addition to our core generalist advice work, for which Maidstone Borough Council provides a contribution, we continue to deliver a number of specialist services to local residents, which are funded from a variety of other sources as a result of our successful bids.

It is important to note that continuation funding for core services is not generally available from charitable funders, and without the core service it would not be possible to bid successfully for additional specialist work.

A number of our key specialist services are outlined in more detail elsewhere in this annual report. Services include

• The Pension Wise Service for Kent and East Sussex

• Maidstone Prison Advice Service

• Money Advice Service Debt Advice Project

• Specialist Energy Advice

• Help to Claim Universal Credit

• Kent Best Practice Lead for Help to Claim (joint post with North and West Kent CA)

• Support for Clients with Mental Health Problems (Live Well Kent project)

• Specialist Support for Clients with MS, and their Families

• South East Water Pilot Scheme for Fast-tracking Vulnerable Customers

• Management of South East Water Vulnerable Customers Stakeholder Group

• Management of the South East Financial Capability Forum

The impact of Covid has made this a challenging year for our specialist services and our clients seeking them but we have been able to continue to provide them all remotely, though sometimes necessarily at a slower pace than we would wish.

We would like to thank all our funders who have continued to show understanding at a difficult time for everyone. We look forward this year to the end of debilitating lockdowns, a return to greater flexibility and new opportunities for the development and delivery of our specialist services.

Service Manager - Projects

Research and Campaigns

It has not proved possible for the team to research securely held data remotely this year.

Though resulting data security issues have temporarily restricted our work, we hope these problems will be resolved with our return to the office as pandemic conditions ease.

Despite these Covid-induced barriers, the team has taken a leading role in producing the latest Community Needs Analysis for the Bureau, and provided key support in producing our revised Business Plan.

The team has produced evidence to local MPs as part of the Citizens Advice national campaign regarding debt and the extension of the £20 uplift for Universal Credit claimants. We have also provided evidence and support for the Kent wide campaign on blue badges.

As a result of our role in providing the Best Practice Lead role for Kent in Help to Claim Universal Credit, (shared with North and West Kent CA) the Bureau has played a key role this year in researching and producing national reports for Citizens Advice on a range of important topics, including immigration barriers affecting Universal Credit claimants; UC claimants’ experience of advance payments during the pandemic; and issues affecting disabled UC claimants.

We have also provided local case studies for Citizens Advice illustrating a number of issues affecting Universal Credit claimants.

The Research & Campaigns Team

Advice Giving

The year 2020 – 2021 has to rate as the strangest year that most of us have experienced. However, I’m pleased to say that with the exception of Tuesday 24 March, the day after the initial lockdown was announced, we have provided the clients of Maidstone with advice.

Unfortunately, from Wednesday 25 March, the advice offered has only been via the phone on our Adviceline service or via email as we have been shut to personal callers throughout, which we are aware is not ideal for a percentage of our clients.

Those of us who have offered advice via the phone have been pleased with the quality and depth of advice we have been able to provide and as a result, the majority of our clients have been satisfied with the answers.

Our Chief Executive has been aware throughout that he has a duty of care to his paid staff, volunteers and our clients and we were glad to welcome ten volunteers back for three months from mid-August – midNovember 2020, to augment the service offered.

We did not see them again until the end of April 2021, however the paid staff rose to the challenge of providing the advice needed during the periods we had to ask the volunteers to stand down.

It is still undecided how our service will look in the future when the “new normal” settles down, but rest assured we will do our best to offer light in the dark to our clients who need assistance in resolving their problems.

Advice Manager

Training

What a year! No one could have foreseen a worldwide pandemic that hit us all this year which had different impacts on many people around the world.

This had an effect on our training, which sadly had to stop as I was moved into different resources to ensure the residents of Maidstone were still able to access the service at an ever-changing time, which was probably more significant to them at this time.

Many were new clients who had never accessed the service previously so hopefully they now know how invaluable a service we all provide from all our volunteers to paid staff.

We have all learnt new ways of working and continuous learning due to this pandemic working from home and dealing with technology, furlough schemes and maximising incomes are just a few things that come to mind.

It has also made us look at different ways to engage with people and this may be a new way of working and evolving for our volunteers in the future. However, face to face will always have its place in our service.

Our trainees have stayed engaged with us during these tough times by attending virtual meetings etc which shows their commitment to our service and I would like to offer my thanks to them all.

They always say there is light at the end of the tunnel and as I remain an optimist, I really do hope that we find a way we can learn to live with this new “normal” and have a better year.

Training Officer

Volunteering

It is interesting to reflect on the differences between pre- and post-pandemic advising. No Face-to-Face, of course, simply AdviceLine (and emails). There were two tranches of advisor availability. August to November 2020. Then April to now 2021. The first tranche was rather busy. The second notably quiet. Until July – despite Wimbledon and Soccer.

First to notice – how safe management had made the office environment. I have never washed my hands so often. Nor the equipment. The car park is so empty. Parking a doddle. The atmosphere in the building is so much more relaxed. Being quiet there is much more time to chat between advising/write-ups. It is neither rushed, noisy nor pressurised.

All to the benefit of the clients. Much easier to focus on their issues and discuss with readily available Supervisors and Specialists.

So many clients provide warm thanks for the advice and information discussed. It is clear that many of them simply want to be pointed to available information to read in their own time.

Returning to advise for the first tranche was a daunting prospect. How much would be forgotten? Would the dam burst with an overload of client calls? Not at all. AdviceLine and Tasks are excellent processes to increase experience over a range of topics.

Topics were chronologically typified by the progress of the pandemic’s effects. Initially many Consumer issues (cancelled holidays), then Employer issues (compulsory masks and furlough), followed by Relationships (separations due to isolations?) before Benefits issues finally began to arise.

I now await the deluge of Debt, Evictions and Homelessness that will follow in the wake of Mr Covid.

Volunteer

As a volunteer, Coronavirus hit on March 17th 2020, as my advice session started at Maidstone Town Hall.

The session was ended prematurely and I was not invited back to give advice until August 18th 2020.

There were regular updates from the CEO and consultation on my views on returning when the time was right.

So, on August 18th I did return to Bower Terrace to give phone advice only and was presented with my own personal headset.

It was strange to work basically in isolation and with so few people present in such a large building. There was a high regard for safety measures and the environment did feel really safe.

It was possible to give effective advice and obtain the support I needed via telephone. Sadly, it wasn’t to last and after November 10th 2020, I was in enforced absence again.

My next return was on May 27th 2021 for telephone advice with my trusted personal headset again and the same limited numbers in the building. And so it continues for now.

In normal times giving advice is a collaborative affair with frequent face to face consultations with specialists and other volunteer advisors, as well as face to face interviews with clients.

This model could not work over the last year but I have been very happy to be able to contribute via telephone advice sessions with the associated support. I miss the social interaction with my colleagues most of all and look forward to its return.

Volunteer

I have been volunteering at Maidstone for some years. As a retired librarian I have always enjoyed researching information, and being able to help our clients is very worthwhile.

There has always been a need to keep up to date both with changing information sources, and our own procedures, whether it be moving from Petra to Casebook, working at the Town Hall, or getting used to advising by telephone from the public website.

The last year though has certainly been the most challenging of all. After the first lockdown I was delighted to return last summer. I was quite nervous at first and it felt very much like the first day back at school! Not only did I have to remember all the passwords, protocols etc from before, but I also had to learn the new ways of working in the office in a Covid-safe way

As someone who lives on their own, it was difficult at first to be working with other people again. And of course I had to get up to date with the many implications of Covid for our clients, and learn a whole new language such as ‘furlough’. Gradually I got back into the swing of things, helped tremendously by the support of Sally and Tania.

Then in Autumn came the second lockdown, which I found hard to cope with on my own at home with very limited social contact. It was very welcome to be able to return to the Bureau at the end of April this year and return to some degree of normality, and I look forward to being able to meet with clients face to face again before too long.

I enjoy the work, and find it very rewarding to be able to help people deal with their issues. Every client, and every issue they present, is different in some way.

I would like to add a personal thank you to all the Bureau staff who provide their expertise and support to us volunteers with unfailing patience and good humour.

Volunteer

Welfare Benefits Advice

The past year has presented the Bureau and the Welfare Benefits department in particular, with unprecedented challenges and demands. We have had to adapt to a whole new way of working at the same time as dealing with a new set of circumstances and a host of totally new and untried regulations.

Complex new rules resulting from the decision to leave the EU have affected the status of many existing benefit claimants, while the Covid pandemic has impacted the lives of people who have never before had any contact with the benefits system.

Many of these new rules and regulations, such as those relating to furlough payments etc., have been brought in at short notice and without being adequately communicated to the public at large, who have therefore applied to the Bureau for help and advice.

Because we have often had to operate without volunteers, it has fallen to specialist advisers to deal directly with a large proportion of enquiries. Without face-to-face interviews we have necessarily had to deal with all enquiries by phone, and although this has sometimes led to difficulties, such as with the production of documents, or obtaining authority from the client to act on their behalf, this has for the most part worked extremely well, thanks in no small part to the efforts and ingenuity of the Bureau Admin Department.

The standard of advice given has therefore remained extremely high, and will no doubt continue to do so whatever new challenges the coming year may bring.

Welfare Benefits Adviser

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Top 6 Benefit & Tax Credit Issues
Jobseeker's Allowance
Housing Benefit
Employment Support Allowance
Council Tax Reduction
Personal Independence Payment
Universal Credit
0 500 1000 1500 2000 2500
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Chief Executive’s Report

The situation we found ourselves in at Citizens Advice Maidstone following the Prime Minister’s announcement in March 2020 imploring each of us to stay at home, protect our NHS and save lives as the Coronavirus pandemic spread around the world was in many ways similar to most, in that we suffered a seismic shift to our very existence, resulting in new methods of living and working having to be developed and implemented at short notice.

The scenario was changing on an almost daily basis and this presented us with a number of challenges as we sought to transfer the majority of our services to a digital format in order to enable those of our paid staff who could, to work from home.

However, thanks to their willingness to embrace new ways of working, in a relatively short period of time, we have been able to get 95% of our paid staff working remotely and it is my firm belief that our clients have in no way suffered as a result. Indeed, it is a source of great personal pride that in the days and weeks of uncertainty and confusion following that initial announcement, Citizens Advice Maidstone has only been unable to offer its services to the public on one of its duty days.

I would also like to take this opportunity to pay tribute to the patience and understanding of our volunteers, most of whom have been unable to attend the Bureau for the best part of a year and it has not been possible to for them to advise remotely but never-the-less they have stuck with us, attended the regular virtual update meetings that have taken place and are keen to get back to what they do best - helping those less fortunate than themselves.

As has always been the case, without their ongoing dedication to the cause, very little of what we do would be possible.

My thanks also go to the members of our Trustee Board who, like all of us, have had their own issues and concerns to deal with during the pandemic but despite this, have continued to provide both myself and the Bureau with unfailing help and support throughout this challenging time.

On a personal note, I would like to thank Rob Bird, who will be stepping down in September after 6 years as Chair of our Trustee Board. The guidance and leadership that Rob has given to the Bureau during his tenure and to me since I have been Chief Executive, has been invaluable and I sincerely hope that he will continue to be involved with our organisation in some capacity for many years to come.

I owe a similar debt of gratitude to my predecessor, Bonny Malhotra who, despite retiring as CEO in 2019 for a well-earned rest after 21 years at the helm, has continued to allow the Bureau to benefit from his wisdom and experience by agreeing to join us as a Trustee.

The pandemic has been a pivotal moment in human history, offering us an unparalleled opportunity to consider our future as well as examine our past and whilst we remain a source of strength and support to all who seek our assistance – a light in the dark, in order to achieve this it has been necessary for us to adapt and in some cases invent new ways of working, often under extremely challenging circumstances and with a very short lead time.

In all such situations, we have endeavoured to retain the most effective elements of our previous methods of service delivery and marry them with a number of unique amendments and innovations - the best of the old, with the best of the new.

Doing so has enabled us to develop an approach that allows us to maintain levels of best practice, whilst at the same time providing the flexibility to adapt as and when necessary. None of which would have been possible without the patience and understanding of a dedicated and supportive team of volunteers, paid staff and trustees and I would again like to thank them all for their hard work and commitment.

They have helped to make what has at times been a very challenging job, much easier.

My thanks also go to Maidstone Borough Council for its long standing support, without which it would be very difficult if not impossible for us to deliver any kind of core service and to all the many friends of the Bureau including all those mentioned elsewhere in this document, who continue to place their trust in us.

Last but by no means least, a thank you goes to National Citizens Advice for their ongoing assistance and backing.

Paul Hardy, Chief Executive

Statistics * $ 115151115

Number of Simple Query Issues - April '20 - March '21

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600
500
400
300
200
100
0
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Total Client Activities per Channel - April '20 - March '21

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102
299 93
934
2,255 6,155
5,815
Email Telephone Adviceline Web Chat Admin Letter Other
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Number of Activities by Ward - April '20 - March '21

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300 244
250 195
166
200
130
150 94 80 99 90 [113 ]
76 87
100 58 62 38 56 51
37 32
50 21 23 18 [37 ] 16 [18 ] 14 19
0
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The Citizens Advice Service provides free, independent, confidential and impartial advice to everyone on their rights and responsibilities. It values diversity, promotes equality and challenges discrimination.

The Service aims:

• to provide the advice people need for the problems they face

• to improve the policies and practices that affect people’s lives

GENERALIST ADVICE

Benefits Consumer Debt Education Employment Finance Health Housing Immigration Legal Relationships Tax Travel Utilities

SPECIALIST ADVICE

Debt Housing Employment Welfare Benefits

Acknowledgements

The Trustees, Management, Staff and Clients would like to thank all the individuals and organisations who have assisted and supported the Bureau in the past year.

Our special thanks go to: Financial Support was received from: Members & Officers of Maidstone Borough Council Burham Parish Council DWP (MAPS) Pension Wise Chart Sutton Parish Council HMP Maidstone Citizens Advice: Money & Pensions Service (MAPS) (Help to Claim – Universal Credit/MAS Debt Advice Project/Pension Wise/Energy Advice Citizens Advice Central Office staff Programme/Department for Business, Energy and Industrial Strategy funding) Berry & Lamberts LLP for arranging the Solicitors’ Citizens Advice Canterbury rota and all Solicitors who participate in the rota Citizens Advice Tunbridge Wells Cobtree Charity Trust Azets Chartered Accountants (formerly Wilkins DWP (MAPS) Pension Wise Kennedy LLP) for arranging the Accountant’s rota Edward Gostling Foundation and all Accountants who participate in the rota Golding Homes Headcorn Parish Council On behalf of the Trustees, staff and volunteers of HMP Maidstone Citizens Advice Maidstone, we would like to take Kent Community Foundation this opportunity to again thank the many friends of Money & Pensions Service (MAPS) the Bureau, including all those mentioned here, Staplehurst Parish Council whose continued support during the pandemic has The Henry Smith Charity enabled us to maintain and deliver a much needed West Kent Housing Association service to the residents of the borough of Maidstone. Donations from the public, clients and staff

On a personal note, our CEO, Paul Hardy, would like to pay tribute to the patience, understanding and dedication of all staff, both paid and volunteer, whose ability and willingness to adapt to new methods and ways of working during what has been a difficult time for us all, has helped to make a very challenging job much easier.

MAIDSTONE CITIZENS ADVICE BUREAU IA company limited by guarantee) REPORTS AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021 Registered Charity No. 299055 Company No. 02234220

CONTENTS Page Charity Referen￿ and Adrninistratwe Details Truste8s Annual Report Independent Al￿ltorS Report to the Twstees Statement of Finanual Acbvities 12 Balan￿ Sheet 13 ststement of Cashflow 14 Notes to the A¢￿unt8 15

MAIDSTONE CITIZENS ADVICE BUREAU REFERENCE AND ADMINISTRATIVE DETAILS The Maidstone Citizens Advice Bureau is a comgany limited by guarantee and a ￿giste￿d chanty governed by its Memorandum and Artide5 ofAs8ouation (Charrty number 29SK155, Company number 022342201. Citizens Ad¥ice Maidslone is the operating name of Maid5tone Citizens Aclvice Bureau. The Board of Tru8tee$ The Trustees of the charitable company a￿ ils directors for the purposes of cornpany law and throughout this report are collectively ￿ferred to as the Trustees. The mernbers of the 8oard of Trustees who served dunng the year were a$ follows Elected TnJstee$ Mr S Sonny Malhotra Ichairl Mr D Parrish- (Hon TreaSU￿rI lappointed 13 September 20211 Mr R Bird MrJ Cobbett Mr M F Ford I￿SIgned 13 September 20211 Mrs S Hawkins- (Hon Solicitor) Mr l Owen Mrs W Foster née Tull MrA s￿en Mr A D Larkin I￿$19ned 7 July 20201 Mr M Fitzgerakj Iwigned S July 20201 Collopted Mèmber5 Cllr P Harper Staff Rep￿sentatIveS Mr P Har(Jy Mr S Jones Mr5 T Weber Senior Leadership Team Mr P Hardy - CEO Mrs S Smith - Advice Manager Mr I Patk- Service Manager Projects Mrs T Weber- Operations Manager Mrs J Woods- Aclministration Manager Regl$tered Offl¢e and Principal Addre88 2 Bower Telrace, Tonbndge Roafl, M8idstone. Kent, ME16 8R Y S131utory Auditors 2ets A￿lt Servi￿, Gbbe House, Eclipse Pa￿. Sittingboume Road, Maidstone. Kent, ME14 3EN

MAIOSTONE CITIZENS ADVICE 8UREAU TRUSTEES ANNUAL REPORT FOR THE YEAR ENDEO 31 MARCH 2021 The Twstees present their report and the audrted finan¢ial $talernents for the year ended 31 March 2021 The Trustees confirm that the annual ￿pOrt and financial statements of C1tizens Adv1￿ Maidstone comply wrth euirent siaiutory requirements, the requirements of Citizens Advi￿ Maid$lone's governing document and the provisions of the Ststement of R8comrnended PraCtI￿- Accounts'ng and Reporting by Charities ISORP FRS 1021. Objectives and activities Citizen5 Advice Maidstone provides independent, free, confidential. impartial advice to everybody regardles5 of rao, gender, sexuality or disability. Crtizens Advi￿ Mai¢stone aim5 to ensu￿ that Individuals ¢0 not suffer through a lack of know18dge of their rights and responsibilitEs or of the servi￿$ availatsle to them. or through an Inability to exp￿ 5$ their nee(Js effectively. The Citizens Advi￿ Maidstone aLso aims to exercise a responsible InfiLEn￿ on the development of social polices and 8ervKes both locally and nationalty Public benefit The Tru51ees confirrn that they have ￿mplIed with the duty In section 4 of the Charities Act 20C6 to have due r8gard lo the guidance contained in the Chanty Cornrnis510n's general guidan￿ on the public benefit when ￿VIewIng the local offKe aims and objectives and In the planning of future acb"vrties Achievements and perfomance It is our goal lo empower clients to 501ve their problems by themselves. others requinng fflore support do re￿1ve further help through casework conducted by our specialists or generalist volunteer advisers Citizens Advice Maidstone provides f￿e. indepenclenl, confidential and irnpartial advice to everyone on their rights and ￿spOnsIbl14t￿es The organisation values diversity, promotes equality and challenge5 discnmination This essential work, professionally carried out by our teaTH of paid and voluntary Staff helps people to solve their problems and changes their lives In order to prevent financial problerns remerging, we also run educational seN1￿9 such as finanryal capability or energy effiC￿ncY training SeS￿onS in collatx)ralion with other Ioc81 office5. Our main offices are located on the Tonbndge Road with an extension at the Town Hall in the High Street A number of outreach sessions are also provided at ￿rtain parishes in the Borough This enables us lo connect with a broad and diverse client base within the Borough. Clients can a¢￿$$ our servKe for faCe-tO-fa￿ advi￿ as well as by telephone or email for those who cannot otherwise partners The new Membership S¢heme required each local Crtizens Aclvice to rarry out a Leadership Self-Assessment each year The Board workecl together with pa1d and volunteer staff lo look at its poliae5 and procedures and submitted Its Second Assessment to the Perforrnan￿ Assessor under the new system. The Organisation Is judged to at a good standard. Our workforr£. both paid and voluntary have producd an excellent Set of ststistics, the majority of which can be seen In our Annual Report Suffice to Say that we continue to provide our 5erviTr to many MO￿ people than other similar organisalions We have continued to Secu￿ funtling for new projects Our total Ineome forthe year was £860.112 with the expen¢ltu￿ pegged at£793,704 showing a surplus of £66.408 forthe 20121 financial year At the end ofthe Financial Year our Restricted Reserves were £60,549 and Unrestricted Reserves stood at £193,639. D￿nOnstrating the value of our work is cruaal as the pressures on the public financ￿ continu8S to gather Pa￿ w1th national and local spending dec￿8$ing further year on year. It 15 our responsibility to urnmunicAle to funders why CrtI2ens Advice is an essential serviTr and notiust'nice to have.. Citizens Advi￿ Maidslone Is unique for many rea50n5 in our team we have a total of 34 paid staff equating to almost 24 FTE, of which 16 FTE work within our vanous projects and the ￿Ma1nder form part of our cole service. Our team of65+ volunteer5 incluijes Trustees. adv1sers, administrative. trainees and assessors. Our seNices are provided with funding frorn a wide variety of sources A Servic£ Level AgF8eTnent with Maidstone 8orough Counol allows us to provide an essential Core Setvio ofgeneral and specialist advi￿ through digital and fa￿- to-ra￿ lo dient5 In the Borough of Maicsstone Additional funding from Goldiro Homes helps lo add services to their tenant5 in the Town Vve have Conlra¢ts with Citizens Advice lo provide Pensionwise guidan￿ and Money Advice Pension Wise provides a SeN1￿ throughout Kent and East Sussex. Cilizens Advi￿ also provide funding for Universal C￿￿11 (help to claim) Funding from The Edward Gostling Foundation allow5 US to continue lo provide our serv1ce to people suffenng from MS Our work in HMP Maidstone continues lo bè funded by Henry Sm1th Charity and latterfy also frorn HMP Maidstone Funding for our WOFk on the Energy Advi￿ Programme IEAPI, fomedy Energy Best Deal IEBOI carne through National Citizens Advice and arnongsl all these. other smaller projects were funded IhroLoh smallergrants from external funding sources

MAIDSTONE CITIZENS ADVICE BUREAU TRUSTEES ANNUAL REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 Achlevements and performance Icontinuedl We continue to work with a number of partners wthin Loeal Govemrnenl and Statutory Agencies Io irnFKove the polices and practices that affect our cornmunilies. We work ￿lleCtIVelY with other Citizens Advi￿ Centre8 In Kent to Inform public policy and help regulators. as well as Influence pnvate Industry to make their seryices fair for ¢onsutners In addition lo Local and National campaigning, with the help of our volunteers we empower clients and communities 10 engage with society and make a diffe￿n￿ to Issues that rnatter. We hope to expand our use of volunteers as feasib lodoso Volunteers are vitsl to the Servi￿ In Citizens Advice Maid5tone Trustees and our Management Team a￿ working In partnership with our paid and voluntary staff to provkle excellent quality advi￿ and 5UPPOrt ￿artY 9,000 people, wth over 33,000 (jiffe￿nI Issues In the 8orough of Maidstone Ad(Jilionally, Trustees are also engaged In providing ￿1￿ctiOn In the G0Veman￿ of our office. Our Volunteers are an Integral part of the way we deliver our advice. support and seNi¢e today to the comrnunilies of Maidstone. and have beeft since the ¢on¢eplion of Local Citizens Advice ILCASI over 80 years ago in 1939. The service in Maidslone ¢ornmenced on the 1* January 1940 and has dealt wth over 1 Million prOb￿rn$. Volunteers have alway5 been integral to the Citizens Advice service and are Increasingly Invo￿ed In delivenng wrthin all as of advte wo￿. Volunteers bring with them a wealth 0fexpefien￿ and 5ki115 and Il is important for us to re￿gnISe the ￿$Our￿ we have within the service Volvnteers are vital to the way we deliver our servi￿, allowing us to ￿8¢h many more people than if we were pu￿lY delivering ourwork through paid staff. Volunteer5 undertake a range ol tasks from assessing and provk4ing advice, supporting the running of our lorAI office. Ggmpaigning In the cornmunity and acting as Trustees Our volunteers ￿rne from a Mde range of backgrounds. induding young people, professionals who want tc broade their horizons. retired people who want to give Something back and mothers whose children have started school so we offer a range ofsupport serVI￿S lo meet the need5 ofall our volunteers. Our comtnilmenl lo value diversity, prornote equality and Inclusion means we can encourage Individuals ¥tho mght not othe¢wise wishthe able to volunteer Understsnding our irasnee VLIuntee￿. needs and expectations is a very important aspect of the training programme. Providing a well-strudured training plan helps the trainee to gain better employment prospects as well as offering an opportunity for personal development. Increased confidence, selfesteem. and wellbeing Providing an active Contribution to the day-tO-d3y running of a CAB can develop volunteers, practical skills such as problem solving, communication and team work, as well as boost their confidence and belief In their abilities This improves employability, presents career development opportunities. and can help those currently unemployed. move into worf(. Volunteering provides individua15 With an opportunity they might not otherwise have to develop their personal skills and abilities. Forthose out ofwork, volunteering keepsthem active and motivated, potentially countering the negative Impacts of unerDployment on rnenlal wellbeing- research show5 that one In five jobseeker's allowance daimants experien￿ a mentsi health disorder Volunteering enables people lo realise Iheirown potential, 5UPPOrting priorities aro￿nd Inctea5ed S￿81 mobility-29 per nl of volunteers that left the CAB Servi￿ did so for paid ernployment, education or training (National Ststisticsl. It also enables Individuals lo make an economic contribution to society, one which may be faCto￿d into future national Gr05S Dorne5tic Product and productivity calculations. Volunteering wth Citoens A(fvi<e can also develop an individual's softer skills, ￿$111ence and other personal attribute5 This can have a positive Impa¢t Dn how people feel about themselves, how they ￿SpOnd lo others and their capacity to manage life's thallenges.

MAIOSTONE CITIZENS ADVICE BUREAU TRUSTEES ANNUAL REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 Achievements and perfomiance Icontinuedl For retired indwiduals. volunteering rnay offer new opportunities, provide structure and a Sense of purpose as well as help thern feel Involved In society. all highlighted a5 Yltal to personal welltsing. Ensuring that retired people a mentally and physically active also has wider reaching benefits to socEly, Induding rettu¢ing the NHS provision required lo ¢ope with an ageing population Volunteenng with us does not just have an irnpact on In¢ividuals, il benefits Ihwr communities loo Our volunteers a￿ local people, and through volunteering, they increase their knowledge about cornrnunily Issues and build relationships with their locality. This creates stronger communities. vmth engaged and active members. and more swal actk?n. The CitLzens Advir£ Ser¥￿e also plays an Integral role In supporting and strengthening ils local community. We provide a Servi￿ that meets IoGg1 need5 and reaches out lo a broad and diverse client base We support and 51renglhen other cofflmunity-focused organisalion5. partnenng with them to Sha￿ our Insight on how best to support local people. We also use our extensive knowledge to act as an advocate for the local area. rnobilising and connectsng people with their community. We are a local servi￿, working with local people. for the benefit of the local community The value we get trom working with volunteers is greater than just our ability to provide a quality advice Service. In addition. our investment In developing volunteers, and enabling them to vo5unteer In Iheirlocal area, has tangible benefits for the indiv￿u￿1. community. and so¢iety al larye. This 15 an additional benefit to the community, created through the way we deliver our seNI As we appro8ched the end of the 2020121 financial year We￿ faced with perhap5 our biggest d)allenge yel- howto continue to deliver our much needed Service, a lifeline for so many, In the wake of the Coronaviws epidemic. This was truly an unprecedented situation. forcing us to work in very different ways and provide vast majority of our setviTrs ￿MotelY, via terephone a5 we15 as di91ts1 means Fortunately, our staff volunteets adapted to the new regime ext￿MelY well and It Is a Credit lo their dedication and commitment that In this most demanding of Iirnes. We are very proud thatWe￿ only unable lo deliver our5ervitr to the publicfor0newo￿ln9 day since the govemrnent announc£d the nationwide lockdown measu￿$ In March 2020. Data We give advice lo people who need help. but we also ￿llect 3tstistiC81 d8ta on all these issues. For example. we can show attendant Issues affecting people who come to us with problems around council tax As a result, we are better able to as￿rtain the most efficient ways to help people understan(J their problems more completely. For counols and councillors, this data 1$ p0￿erfUl. It can help addres5 failure demand, tscilitate the consderalion of new Servi￿ options and provide additional Insight to the scrutiny pro￿55. Councils are increasingly working toaether to deliver in new ways and save costs, whether In sha￿d service arrangements or In combined aulhonlies with devolution deals Th15 Gan also unlock funding and addre85 long-staTTrding problems across the county. We want to be able to wod( with our local government at parish distnct, county level lo inforn debate with our data and client stories More than th15, we can provide Innovative Servi￿S that rnesh closely with those offered by public aulhonties Citizens Advice is working nationally lo make this as easy as possible. with new dats products for combining output and impact data across variable geography as well as dI￿¢t supportto areas of innovation across our neh¥ork Social Exclusion People can suffer sotyal exclusion when they fa￿ a series of problems such as poor Skills. low incx>Tnes. bad housing and family breakdown. As a resultoftheir eXper￿n￿$ an¢1 development, our volunteer5 a￿ betterequipped and more ￿nfIdent in their abilrties. and hence a￿ MO￿ likely to move Into employment This has a value lo sOc￿ty. by Tnoving peop￿ closer lo the labour market, which m8y reduce their need to claim benefits ￿lated to unemployment It rnay also rtéuTr other costs lo the state asso¢iatecJ with sustsined unemployment, especially for young people not In employment, education or training Equally. Community volunteering enables unemployed Individuals to make a form of economic contnbution to socJety, the value of which rnay be factored Into future national GDP and productivity calculations Crtizens Advice has a major impact on people's lives. particularfy the rnDsI vulnerable in society. Our service is best known for so1w￿ problem5 through acJvi(e but we also mak8 a dIfFe￿n￿ by solving the underfying cau58s of these problems through our research and CaTnpaigns volunteers Our work has also contnbuted to vital policy ¢hanges that will help more people make end5 meet. such a5 the govemment's proposal to ban letting agent fee5. Through wtting- edge research. our Research and Campaign volunteers contributed our Own unv4ue dats a5 one of the 29 dislncls who sent In fredback to Citoens Advi8 concerning lettin9 agents arKI their overt and covert charging poliries

MAIOSTONE CITIZENS ADVICE BUREAU TRUSTEES ANNUAL REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 Achievements and performance l¢ontlnuedl Pension Wise Citizens Advice Maidstone 1$ one of the LCAS who have been delivering the governfflent'5 Pension Wise servr£ for the last five years Launched in April 2015, Pension ￿se was a new guidance Servi￿ set up to help people unde￿ts￿d their options under the pension freedoms Citizens Advir£ Maidstone delivers Pension W15e appointments throughout Kent. Medway and East Sussex During 2021Y21 we delivered Pen510n W15e appointments by telephone to people aged 50 and over wth a defined contribution pension. Key stslistics During 2020121, CItEen5 Advi￿ delivered 77631 appointments across England, Wales and Northem Ireland Since tTr￿ serviTr started. people have continued to value the hIgh￿ValitY guidan￿ and support they ￿ceIVe. Satisfaction scores have remained over 95% for 2020121 Money Advice National re8earch shows that just over a quarter of adults ssy that they do not consider themselves to be good at rnan8ging money and one third say that they would prefer not lo think about planning their finances al all Many people have poor finan¢i81 skills and this often leadsthem lo make ill-infomied derjsions on theirrnoney matters CitizensAdw has found that the negative effects of a lack of finanaal awareness can be compDunded by limited or poor quality consumer infomalion and Inadequate a¢vice People can Miss out on the growing range of financial products available and fail to make the best use of Govemmenl initiatives F+owever. b￿lIdIng the ne￿$Sary confidence in financial servi is an uphill tssk Citizens Advice Maid51oTTre helps people resolve their money, legal and other problems by providing infrlrmabon and advice as well a5 by Influencing policymakers. Our servict is the largest provider of free money advice in the Borovgh of Maidslone We provide specialist level money advice services, helping people ￿$01ve a range of money and debt 15sue5 By providing advi￿ and Infomalion about money in the heart ofourcommunity, we help people resolve a range of debt and personal finanC£-￿late1j problems. The Cilizens Advi￿ ICAI service is a nehvork of independent, local chant￿5 that helps people resolve Iheir Money. legal and other problems. The CA service Is the largest provider of free advice In the UK. CA also uses evidence of CA dients, rnoney problems lo campaign for change and is contributing to the Government's plan to provide all UK adults a¢￿$$ lo geneiic financial advice CA w8nl$ people lo have the ski115, knowledge and Confiden￿ to rnake Informed deosion5 across a range of personal money matters We work wlh a range of partner agenrjes to improve the financial 5ki115 of people of 811 ages, particularly those al nsk of social or finanaal exclusion Financial skills training change behaviour - paiThtspants be￿rne better at budgeting. choosng finanual producb, saving and making their money go further and these change5 per51sI over Iirne Developing financial skills not only boosts financial well-being but also confidence an¢J genefal peace of rnind. Tenants who do get Into financial difficulty know where lo lum to for help, seek out support sooner and as a result. a￿ better equipped to cope Prison Work Citizens Advice MaKlstone'$ 51rategy airns to increase the capacity of our paid and voluntary staff lo deal wth our Clients, debt and other money problems In orderto prevent the financial problems faceé by many people becoming maioi crise5. This supports our wider focus of encouraging our team to work with rn0￿ vulnerable groups su¢h as offende[5 to meet their finance, benefit and debt needs In ￿latiOn lo offenders, Crtizen5 Advice 15 dear that personal debt and other financial problems can be a cause of an individual offending In the first pla￿. and such problems can Increase the likelihood of reoffending on relea58 Being able lo manage debt and other financial problems dunng a pnson senten or upon release Into the community could help lo redu￿ re-offending Many offenders With farnilies may fall Into rent Dr mortgage arrtats caused by a redU¢t￿)n of Income during the prison sentence Stable accornrnodation can help redu￿ ￿-OffendIng by provKJing a Secure environment in which to live. enabling them lo open a bank account, receive benefits and find ￿gUlar employment Timely a￿55 to advKe can, among other thing5. secure accommodation for an offender or their farnily on release., ensure a￿55 to benefits for the payment of rent and advoc2le on behalfthe family If they are refused support from the local authorrty Such servi￿$ ¢an g￿atrY reduce the risk of re-offendirg Debt can also present problerns for offenders and their farnilie5 both during their sentence and after release

MAIDSTONE CITIZENS ADVICE BUREAU TRUSTEES ANNUAL REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 Achievements and perfomiance Icontinuedl As the Soaal Exdusion Unit report identified, finance. benefit and debt Issues a￿ Inextricably lied lo many other key factors which eXa￿rtsate reoffending. Ensunng ex-offendets have enough lawtully-obtained money to live on Is key to their ￿habIlitatIon and to reducing temptstion Into ￿-Offending. but many face significant problern5 achievin9 financial security Low Incomes, debt. disrupted ac￿SS to benefits advice and Insuffirient incorne on ￿lease froffl p￿SOn all add to the problem The National Offender Management Services INOMS'I aim is to ensure that offender5 In custody and the prison (L)mmunity have acces5 to financial and advice services that will address money-relaled issues, maximise Income and reduce debt to help prevent re-offending A key e￿rnent of this worf< Is lo develop close partnership working between prison and probabon services, and voluntary and cornmunity sector proviclers who are wylling lo work with offenders. Risk Management Trustees ￿gUlarlY meet lo COns￿er the financial and other risks relatsng to the aclivities of the chanty and take appropriate action as and when required A ¢omprehen$ive risk register Is maintained and reviewed at every Trustee meeting Dunng the year we have had to limit face to face InteN1e￿ lo where there Is no other way to help clients due lo restricliotTrs caused by the Corona Virus pandernic, although the Maidslone CA rnanaged lo maintain a seNice by offering advice by telephone and online with staff working from home. Some consideration has been given lo the Issues which may wull from the lod(down and these include debt, mental health prOb￿rn5. and domestic violence. Plannlng for the futu The business strategy adopta by the Trustee Board Is to safeguard the Core servicewith free genera1151 advice covenng a full range of issues. This Servi￿ has hitherto been funded by a Grani trom Maidstone Borough Council This 1$ now steadily being reduced. nevertheles5, we a￿ most grateful for the Council'5 continuing 5UPPOrt Maidslone CA seeks acjdilional funding from other Sou￿$ In order to shore up the core se[Vi￿ and provide other servi￿$ Il Il Is financially prudent to do so Maidstone CA management has been $ucr*ssful in secunng such funding from a variety of sources. including the Citvzens AdviceThreasury IDepartment of Works & Pensions), Henry Sfflith Charity. Money Advi￿ Service and Energy (Citizens Advice) The management continues to develop new and Innovative partnerships with a wde stakeholder group in re$pon88 to Steadily dwindling Fina￿la1 ￿SourCes. Flnan¢lal revlew During Seplernber 2021 a ￿$01￿tIon wa5 achieved wth the Legal Aid Agency regarding a refund of disputed oVe￿aId fee5 that had been in ¢ispule for a number of years. It was ag￿ed lo ￿paY £24,000 In order to achieve closure and this had been provided in the finanoal statements forthe yearended 31 March 2021 Priorto September 2021 no reasonable asse55rnent of the provision was available The nel surplus for the year amounted lo £66,408 There Wd5 a surplus of £19.619 in ￿latIon to Core business before transfers. As al 31 March 2021 general unrestncted reserves amount lo £1 $9,157, designated unrestricted funds amounted to £34,482 and total ￿$trIcted ￿serveS amounied to £60.549. Re$or¥es Pollcy The Board of Trustees regularly reviews the finances and reseTves of Crtoens Advice Maidslone Each review encoTnpa5ses the natu￿ of the Inwme and expenditure st￿aM$ and the need lo match variable In￿rne wth fixed commitments and the nature ol oserwes Cili2ens Advice Maidstone sets aside restricted fvnds as set out In the Statement of Financial Activities. All ￿$trIcted funds a￿ applied to the particular re51ri¢led activity Iproje¢tl Reslncted fun¢$ unspent in a particular finanual Yeara￿ allo¢ate¢ as reserves in slatulory accounts at the encl of the financial year and will be alSocale¢ lo that restricted activity Iproiectl dunng the course of the following financial year orwhen the activity ends. Reslncted funtjs al 31 March 2021 were £60,54912020."£8,3741 TTUStees have dlscussed levels of unrestricted r8s8Ne5 and a￿ agreed that in all ar(yJmstance5 Citiz8ns Advicè Maid51one's core 5ervi¢es must tye secure A rninirnurn sum of th￿e months ￿n￿Stricte¢l (corel expenditure with contingency of 10Yts will ensure that this aspiration is preserved This f￿Ure equates to £40,00012020 £26,000) In the opinion of the Trustees the present level of un￿$1n¢ted reserves of £159,15712020." £144,9241 is al a suffiryent level to maintain the activities of the Crtizens Advi￿ Maidstone in the event of an unforeseen ¢nsis or Intemjption of income for a penod of time during which any adverse situation would be appropriately addressed. In light of the pandemic, the Trustees will ￿VIeW the reserve policy to ensure It provides a sufficient level of reserves as the cUr￿nt policy only covers core cost.

MAIOSTONE CITIZENS ADVICE BUREAU TRUSTEES ANNUAL REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 Going concern The Trustees have con51dered the 1rnpa￿ of the COVID-19 virus on the future activity of the chanty The Trustees do not expect a reduction In activity in the long tem). As a consequence of th15 factor and other evidenc8 available to the Trustees in respect ofthe charity's actwilie$ and level of ieserves. the Trustees are satisfied thai the charity has suffiryent resources to meet its li2bililie$ a$ they fall clue for a penod of al lea51 h¥elve months from the dale of signing of these financial slalernents Acurdingly. the Twslees confirrn that they wnsider that the 'going concem. basis ￿MainS appropriate Structureb governance and management Maidstone Citpzen5 Advice Is a member of Citizens Adwce. which provh8es a frameworff for Standards of advi￿ and c8sework management as well as woniloring progress against these standards The Board of Trustees produces an annual report detailing Maidslone CA activities during the year. The r8POrt is availab￿ on te9uest from the office. Method of appointment or election of Trustees In accordance with the Artides ofAssocialion Irevised 23 September2013 to bring our Memorandum and Artides of Association In line wth the national policy of Citizens Advi￿ and the guidance of the Chanty Commission) the Trustee Board consists of a minirnurn of 3 and a maximum of 15 members There May be a maximum of 10 elected fflernbers. each ofwhom is elected for a term oft￿￿e ye3r5 by the rneMbe￿ ofthe company at its Annual General Meeting Al expiry of their lerrn of office elected Trustees a￿ eligible for re￿Ie￿IDn. In addition the Trustee Board fflay co-opt members, whose number may not exceed one third of the total nufflber of Trustees No rnember of the staff of the Offi￿ whether paid or voluntary can be a member ofthe Board. However. the Chief Executive. one ￿p￿sentatiVe of the paid staff ancl one representatNe of the voluntsry staff. have the right to attend and Speak Ibul not vole) at meetings of the 8oard Operational structure and declslon making The Trustee Board sets the overall policy and direction of Maidslone CA bu51ness within the parameter5 Sel by the Citizens Advice Membership Ag￿erne￿t and any se￿iCe Level Agreements or Contracts currently In being. Operational decisions are made by the Chief Executive subject to any specific Trustee Board diredions and ferring to the Trustee Board as ne¢essary. The Truslee Board meets OTh￿ every two months. Financial oversight Is ¢Jelegated lo the Finance Comrniltee which meets 14 days before the Trustee Board to apprdise financial report5 and recommend action lo the Trustee Board Trustees, responsibilities in relatlon to the financial statefflents The Trustees as directors are responsible for p￿pann9 Ihe Trustees, Report and the financial statements In accordan with applicable law and regulation Company law requi￿$ the Trustees to p￿pare financial slaternenls forea¢h finanoal year. Under thal law the Trustees have elected to prepare the financial stèlements In accordan￿ with United Kingdom Generally Accepted Accounting Practice (United Kingdom Aruunling Stattdard5 and applicable lawl Under company law the Trustees must not approve the financial statements Un￿83 they are satisfied that they give a true and fair view of the state of affairs of the charity and ofthe ￿Su11$ of the chanty for that penod. In preparing these finanoal statements, the Trustees are ￿o￿l￿d select surtable accounting Pol￿eS and then apply them consistently, make judgements and 85timat8S that are ￿aSOnab￿ and prudent, prepare the financial ststernen15 on the going concem ba￿$ unless it Ls inappropriate to presume that the charity will continue in business. The Trustee5 are re5pon5ible for keeping adequate accountin9 record5 that are sufficient to show and explain the ¢hanty's transactions and disdose wth reasonable accuracy al any lime the financial position of the chanty and enab them to ensu￿ that the financial slalernenls comply with Companies Act 2006 and the Chanties Act 2011. They a￿ also responsible for Safeguarding the assets of the charity and hence for taking ￿aSOnab￿ st8P5 for the prevention and detection of fraud anc5 Other Ir￿gulan￿es.

MAIDSTONE CITIZENS ADVICE BUREAU TRUSTEES ANNUAL REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 Disclosurt of infomiotlon to auditor8 In accordanee with C4)mpany law. as the company's directots, we confimi that.. so far as we are awa￿. there B no relevant audit Information of which the tharity's auditors are unaware, and as the directors of the company we have taken all the steps that we ought lo have taken in orderto make ourselves aware of any relevant audit infoTrnalion and to establish that the charity'5 auditor5 are aware of that Infom)8tion. ON BEHALF OF THE BOAR RUSTÉES NY AIALHOTRA Reglstered office 2 Bower Terra Tonbridge Road Maidstone Kent ME16 8RY D•te li IIDIZI

MAIDSTONE CITIZENS ADVICE BUREAU INDEPENDENT AUDITORS, REPORT TO THE MEMBERS FOR THE YEAR ENDED 31 MARCH 2021 Op5nion We have audited the financial statements of Maidstone Citizens Advice Bu￿aU (the 'charilable company'l for the year ended 31 March 2021 which cOMpr￿e the Slatementof Financial ArAivilies, the Balance She8t. the Cash Flowslatemenl and related notes. The financial ￿pOrtIng framework that has been applied In their preparation is applicable law and United Kingdom Accovnling Stsndards, Induding FRS 102'The Financial Reporting Standard applicable In the UK and Republi¢ of Ireland. (United Kingdorn Generally AC￿pIed Accounting Practi￿1. In our opiniDn the financial slaternents give a true and fair view of the st8te of the charitable company's affairs as at 31 March 2021 and of Ils incoming sources and application of resources. including Its in¢ome and expenditure, for the year then end8d, have been propeily prepared in accordance wrth United Kingdom Generally Accepted Acc4Junting Practice., and have been p￿pared In arLordance with the reqU1￿MentS tsfthe Cornpanies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those staniyards a￿ further described In the Auditors respon5ibilitie5 for the audit of the financjal statements section of our ￿port Vve are independent of the charitable company In accordan￿ with the ethical requirernents that are relevant lo our audit of the financial Statements in the UK, Including the FRC'$ Ethical Standard. and we have fijlfilled our other ethical rtsponsibilities In accordance with these ￿quireMentS We believe that the audit evidence we have obtained 1$ sufficient and appropriate to provide a basis for our opinion. Conclvsions relatln9 to 90ing concern In auditing the financial statements. we have (x)ncluded that the Trustees. use of the going concem basis of accounting In the preparation of the financial statetnenls Is appropriate Ba$e(J on the work we have performed. we have not identified any material uncerta1nlies Telaling to events or conditions that. individually or ¢olleclively. may cast significant doubl on the chaniable cornpany's ability to untinue as a going ¢oncem for a period of al least twelve months frorn when the finanoal statement5 are authorised for 15sue. Our ￿sponsIbl11t1es and thè responsibilities of the Trustees with ￿SpeCt lo going ￿n￿M a￿ descnbed in the re￿vant sections of this ￿port. other information The other Inforrnalion ￿MpriseS the infomiation Induded In the Trustees Annual Report. other than the finantsal stateTnent5 and our audilorfs report the￿On The Twstees are ￿sponsIble for the other Infomaiion contained within the annual report Our opinion on the financial statements dDe5 not cover the other Infom)ation and, except to the extent olhewise explirAlly slated In our ￿port. we do not express any forni of assuran￿ ¢onclu510n Ihereon Our ￿spOnsIbl1￿Y 15 to read the other infomiation and, in doing so. COn51der whether the other Infomation Is materially inconsistent with the finan￿al statement$ or our knOl￿edge obtained In the course of the audit or otheTwise appèars lo be matenally misstated If we identify su¢h material Inconssstencies or apparent matenal misslalemenls. we are required to detennine whether this gives rise to a malenal m15Stalemenl in the financial slalements themselves. If, based on the work we have p8rfomied, we conclude that the￿ Is a malenal ffl18st8temenl of this other Information, we are required lo ￿pOrt that fact We have nothing lo report In this regard Oplnlons on other mattets prescribed by the Companie$ Act 2006 In our opinion, based on the work undertaken in the course of the audit the Infom)alion given the Trustees, Report and the Incorporated Strategic Report P￿pa￿d for the purpose of company law for the financial year for whi¢h the financial stalernenls are p￿Pared 1$ Consistent with the financial statement5. and the Trustees. Report and the In¢orporaleé Strategic Report have been prepared in accordance wrth applicab legal ￿quIreMentS

MAIDSTONE CITIZENS ADVICE BUREAU INDEPENDENT AUDITORS, REPORT TO THE MEMBERS ICOIITIMUEOI FOR THE YEAR ENDED 31 MARCH 2021 Matters on whl¢h we are required to report by exceptlon In the light of the knowledge and understanding of the chantsble company and its environment obtained In the CL)urse of the audit, we have not identified rnalerial rnisstatements in the Trustees, Report and the incorporated Strategic Report. We have nothing to ￿port in respect ofthe following rnattets Whe￿ the Companies Act 2006 require5 U5 to reportto you if, in our opinion-. adequate acwunting records have not been kept. or retums adequate for our auclit have not been ￿￿1Ved from branch8S not visited by us, or the finanual staternent5 are not In ag￿ement with the accounting ￿ cords and returns.. or rtain disclosures of Trustees. remuneration specified by law are not rnade". or we have not re￿Ived all the information and explanation5 we require for our audit. Responslbllltles of Trugtee$ As explained mDre fully In the Statement ol Trustees. responsibilities set out on page 15. the Trustees (who a￿ also the d1￿ctOrS of the charitable company for the purposes of o)mpany lawl are responsible for the preparation of the financial statements and for being satisfied that they give a tnje and fair view. and for such intemal control as the Trustees det8rTHine is neossary lo enable the preparatson of finanoal stslemenls that are free frorn material misstalernent. whether due to fraud or error. In prepanng the finanoal statements, the Trustees are responsible for asse551ng the charitsble Company's ability to continue 88 a going concern, disclosing, as applicAble. matters ￿lated to going GOn￿M and using the going concern basis of accounting unles5 the Trustees either inten(J to liquidate the charrtable company orto ￿8$e operabons. or have no realistic altemative bLrt to do so Auditorf5 re¥pon$ibilitres for the audit of the finan¢lal Ststements Our objectives a￿ lo obtain reasonable assuran￿ about whether the financial statements a5 a whole a￿ free from rnalenal mlsslatement. whether due lo fraud or errol. and to 1$8ue an auditols report that Indude5 our opinion. Reasonable as5uranTr Is a high level of assurance, but Is not a guarantee that an audit Conducted In accordance with ISAS IUKI will always detect a material misstatement when it exists Misstatements r2n anse from fraud or error and are considered rnalenal If. Individually or In the aggregate. they could reasonably be expected to influence the ewnomic decisions of useT5 taken on the basis of these financial stalernenls Extent to whlch the audit was considered capable of detecting irregularitie5, including frnud Irregularities. Including fraud, are instan￿$ of non-compliance with law5 and iegulations We deson prO￿lU￿$ in line with our responsibilities. outlined above and on the Financial Reporting Council'5 website, to detect material mis5tatemenls In ￿SpeCt of Irregulanties. including fraud We obtain and upt1ale our understanding of the entity, Its activities. its uintrol environrnenl, and likely future development5. Including In ￿latiOn to the legal and regulatory framework applicable and how the entity is cornplying with that framework. Based on this understanding. we identify and assess the risks of material mi$$latement of the financial stslements, whether due lo fraud or error. deson and perform audit prccedures responsive lo those risks and obtain audit evidence that Is sufficient and appropriate to Prov￿e a bas15 foi our opinion This Includes consideration of the risk of acts by the entity that We￿ contrary to applicable laws and regulations. including fra￿* In response to the nsk of irregularitie5 and non<0mplian￿ with laws and regulations, induding fraud, ￿ designed procedures which included. Enquiry of management ancl those charged with governan￿ around actual and potential litigation and claims as well a5 actual, suspected and alleged fraud, Reviewing rninutes of meetings of those charged with govemance". Assessing the extent of Complian￿ w1th the laws and regulations conside￿￿ to have a direct material effect on the financial slalernent5 or the operations of the company through enquiry and inspection. Reviewing financial stateffl8nl disclosures and testing to $upporting documentslion to assess compliance with applicable law8 and regtslalion5', PertomTring audit work over the r4sk of management bias and override of contro15, including lesling ofjoumal entries and other adjustments for appropri8tenes5. evaluating the business rationale of 51gnificant transactions outs￿8 thè normal course of business and reviewing accounbng estimates for indir2tors of potential bia5. 10

MAIDSTONE CITIZENS ADVICE BUREAU INDEPENDENT AUOITORS. REPORT TO THE MEMBERS ICONnNUEDI FOR THE YEAR ENDED 31 MARCH 2021 BerAuse of the Inherent limitations of an audit, there is a risk that we will not detect all Irregularities, including Ih05e leading lo a material misstalemenl In the financial stalernenls or non-wmp11an￿ with regulation. This risk In¢￿ase$ the more that compliance with a law or ￿gulatIOn is removed from the events and transactions refiected In the finanoal stalemenls, aswewll be less likely to t)ecome aware of Instances of non-¢omplian¢e. The risk of not detecting a rnaterial misslalement resulting from fraud Is higher than for one resulting from error, as fraud may involve collusion. forgery. Intentional omissions, misrepresentations, or the override of intemal control. As part of an audit In accordan with ISAS IUKI, we exercase professional Judg￿￿rnt and maintain professional Scepli￿$rn throughout the audit. We also" Identify and assess the risks of Material misststemenl of the financial statements, whether due lo fraud or error. design and perfomi audit Pro￿dureS responsive lo those nsks, and obtain audit evidence that Is sufficient and appropriate to provide a basis for our opinion The nsk of not detecting a rnaterial misstatement resulting from fraud Is higher than for one resulting from error, as fraud may Invofve collusion, forgery. intentional omissions. MISrep￿sen￿tIOns, or the override of intemal control Obtain an understanding of internal control relevant to the audit In order to design audit prO￿dureS that are appropriate in the arcumstanc£s. but not for the purpose of eXP￿SsIng an opinion on the effectiveness of the charitable company's Internal control. Evaluate the appropnateness of accounting policies used and the reasonableness of acthunting estimates and relateLI disclosures made by the Twslees Conclude on the appropriateness of the Trustee5' Use of the going conem basis cf accounting and, based on the audit eviden￿ obtainecl, whether a material un￿rtaintY exists relate¢ to event5 or conditions that may cast svJnificant do￿bI en the chanlable cornpany'5 ability lo continue as a going con¢em Ifwe conclude that a material uncertainty exists, we are reqUI￿d lo drawaltenlion In ouraudilor's ￿portt0 the ￿lated disclosures In the financial statements or, If su¢h disclosures are Inadequate, to modify our opinion Our conclu510n5 are based on the audit evidÉnc* obtainetl up tD the date of our auditorfs report. However, future events or conditsons may cause the charitable Company to Trase to continue as a going concern Evaluate the overall presentation, structure and ￿nIent of the financial staleffl8nt5, including the disclosures. and whether the finanoal statements r8pr8sent the underfying transactions and events in a manner that achieves fair p￿sentatIOn lie. gives a true and fair view) Vve communicate with those charged with govemance war(Jing, among other fflatters, the planned scope and timing of the audit and Significant audit findings. Including any $Enificant deficienc￿$ in internal control that W8 identify dunng our audit. Use of our Teport This report I5 made solely to the chantsble company's rrember5, 35 a body, In accordan￿ wlh Chapter 3 of Part 16 of the Companie5 Act 2006 Our audit worf¢ has been undertaken 50 that we might state lo the charitable company's rDernber5 those matters we are requir￿ to stale lo Ihern In an auditorfs report and for no other purpose. To th& fullest extent permitted by law. do not accept or assume re5POn51bilily lo anyone other than the charitsble company and the thantsble Cofnpany's members as a body, for our audit work. for this report, or for the opinion5 we have fomed Michelle Wilkes FCA (Senior Ststutory Audiiorl for and on behalf of Azets Audit Servic85 Statutory Auditor Globe House. E¢lipse Pad( Sittingboume Road Maiéstone Kent ME14 3EN 2Z/ioIZI

MAIDSTONE CITIZENS ADVICE BUREAU STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 MARCH 2021 Unrestricted funds Restricted funds Totsl 2021 Total 2020 Not•s INCOME.. Donations and legacies Charitable activities Investments 7,091 147,931 183 7.091 852,838 183 8,141 938,868 330 704,907 TOTAL INCOME 155,205 704,907 860,112 947,339 EXPENDITURE.. Charitable activities 135,586 658,118 793,704 835.814 TOTAL EXPENDITURE 135,586 658,118 793,704 835.814 NETMOVEMENTON FUNDS 19,619 46,789 66.408 111.525 Transfers 14 15,3861 5.386 Total funds at 1 April 2020 Total funds at 31 March 2021 179.406 8.374 187.780 76.255 193.639 60,549 254,188 187.780 STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 MARCH 2020 Un￿StrICted funds Restricted funds Total 2020 Total 2019 Notes INCOME: Donations and legaoes Chantable activities Investment5 8,141 194,463 330 8,141 938.868 330 6,617 661.954 156 744.405 TOTAL INCOME 202.934 744.405 947.339 668.727 EXPENOITURE- Charil8ble activitse5 95.128 740,686 835,814 639.396 TOTAL EXPENDITURE 95.128 740,686 835,814 639,396 NET MOVEMENT ON FUNDS 107.806 3.719 111,525 29,331 Transfers 14 11,4031 1.403 Total funds at 1 Apnl 2019 Total funds at 31 March 2020 73,003 3,252 76.255 46,924 179,4( 8,374 187,780 76,255 All Income and expenditure derNe from continuing actsvit￿s. The Stalernent of Financial Activities indudes all gains and losses recognised during the year. The notes on page 15 to 22 forni part of Ih85e accounts. 12

MAIDSTONE CITIZENS ADVICE BUREAU BALANCE SHEET AS AT 31 MAR¢H 2021 Noies 2021 2020 TANGIBLE FIXED ASSETS 10 CURRENT ASSETS Other debtors and prepayments Cash ai bank Cash In hand 400 258.300 295 335,734 174 335.908 2S8,995 CREDITORS- AMOUNTS FALLING DUE WITHIN ONE YEAR Accruals and deferred Incorne 55.115 39.691 NET CURRENT ASSETS 280.793 219.304 Provision for Iiabililiès and charyes NET ASSETS 18 26.605 31,524 254, 188 187,780 General unrestiicted funds Designated funds Reslncled funds 12 159.157 34.482 60.549 144,924 34,482 8,374 15 254.188 187,780 Approv the Boa f Trustees oll .1. i.iJ.o12 1..... and are signed on its behalf by. MR S BONNY MAL CHAIR OF THE RA D OF TRUSTEES MR D PARRISH MEMBER OF THE BOARD OF TRUSTEES Company No. 02234220 The notes on page 15 to 22 fomi part of these accounts. 13-

MAIDSTONE CITIZENS ADVICE BUREAU STATEMENT OF CASH FLOW FOR THE YEAR ENDED 31 MARCH 2021 N¢rtts 2021 2020 Cash nows from op8ratirig activlties Net eash inflow from opernting a¢t1¥It￿$ 17 77.130 54,395 77,130 54,395 Inve$tlng activities Interest ￿￿1Ve4 183 330 Net cash 9enerated from InveS￿n9 a¢tlvrt￿s 183 330 Net Increase In cash and cash 04ulvalents 77,313 54.725 Cash and cash equivalents at beginning of year Calh and rash equlvalents at end of year 258,595 203.870 335.908 258.595 The notes on page 15 to 22 fom) part of these accounts 14-

MAIDSTONE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MAR¢H 2021 Accounting policies al Basis of accounting The Maidslone Citizens Advice Bureau Ilhe 'chanty'l Is a chanty registered with the Chanty CoTnrnission in the Unrted Kingdom The addres5 of the registe￿￿ Offi￿ 1$ given In the chanty information on page 1 of these financial staternents. The nature of the charity's operations and principal activities are detailed in page 2 of these financial stat￿nentS The chanty constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepa￿d In aecordance with the Accounting an¢ Reporting by Charit￿8. Statement of RecommendÈrJ Practi￿ applicable lo chanties preparing their accounts In accordanc* the Financial Reporting Standard applicable In the UK IFRS1021 Issued in October 2019, the Financia5 Reporbng Standard applicable In the United Kingdom IFRS1021. the Charities Act 201 l and UK Generally A¢￿pted Practi￿. The financial statements are prepared in sterfing which 15 the funcbonal currency of the eharily ancl rounded lo the nea￿$t £1. The significant accounting poliae5 applied In the preparation of these financial statements are set out below. These polioes have been consistendy applied to all years presented Un￿$$ otherwise 51aled. The charity has availed Itself of Paragraph 4111 of Schedule 1 of the Small Cornpanies and Groups IAccoun15 and Director5, Reports) Regulations 2008 an¢ adapted the forynat of the financial statements to reflect the special nature of the chanty's activities. bl Going Concern These financial statements are p￿pared on the going eoneern basis The Trustees have a reasonable expectation that the charity will (oftlin￿ In operational ex15tenTr for the foreseeable futu￿. The Trustees have conside￿ the Impact of the COVID-19 virus on the future activity of the charity. The Trustees do not expect a reduction In a¢livity in the long term As a consequence of this factor an(J other eviden￿ available to the Trustees In ￿SpeCt of the chanty'5 activities and level of ￿serVeS, the Trustees are $atisfied that the Charity has sufficient ￿SoUrceS to rn8et Ils liabilities as they fall due for 8 period of at least twelve months from the date of signing of these finan(Jal statements Accordingly, the financial slalements are prepared on a going concern basi5 and do not include any adjustments whi¢h would be ￿e￿53ary If this basis of preparation was Inappropnale. ¢1 Funtl accounting un￿strICted funds are those available for use al the discretion of the Trustees In the furtherance of the general objectives of the charity which have not been designated for other purpose$ Designated funds a￿ un￿striCted funds thal have been sel aside by the Trustee$ for particular purposes Restncted funds are funds which a to be used In accordantr with specific restrictions Imposed by donors which have been raised by the charity for particular purposes dl Income recognltlon Grants and service 8greemenl incorne a￿ ￿¢09n1$ed In the Statement of Financial Actniities when the chaTrty has entitlement to the funds, where the service It relates lo has cornmen￿d. il is probable that Ihe income will be received and the amount be measured ￿liablY and Is not ¢Jefer￿d Other Income is recognised In the accounts on an accruals basis with the ex￿ptIOn of donation5 which a￿ recognised on a cash received basis. el Expenditu Expenditure Is recA)rded on an a¢cruals basis induding 1rECoverab￿ VAT and allocated on the following basis.'- Costs ¢l￿dIY allocated actual basis. Support costs- depending on typ8 of c05t and the Trustees. best estimate of usage. Other cost5- actual ba518 fj Tanglble flxed a$$ets and Ilepreciation Individual fixed assets costing £1,000 or Fnore are slated al cost less depreciation Depreoation is provided on Offi￿ and computer equipment to write off the cost. less estimated residual value of assets overtheir expected useful ewnomic life of Iwo or three years At each reporting perio¢ end ¢ale. the chanty reviews the carrying amounts of Ils tangible assets to delerrnine whether there is any Indic2tion that those assets have suffered an Impaim)ent loss. If any such indication exists, the recoverable amount of the asset 18 estimated In order to delem)Ine the extent of the irnpairrnent1085 lif any) 15-

MAIDSTONE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 Accountlllg poli¢le$ l¢ontlnuedl gl Operating leases Rentals payable under operating leases are charged on a straight line basis over the lease lemi h) Pen5ion5 Contributions payable to the d)anty's rnutti-employer pension plan are chafged to the Income and expendilu a¢count on a payments basi5. The chanty recognises a liability for the obligation under the wnsion plan's recovery plan. The amount re¢ognised is the net present value of the defi¢il reduction contributions payable under the agreement. The p￿sent value is CAlcu18ted using the discount rate disclosed in note 18 il Debtors and ¢redltors recelvablelpayable within one ytar Debtors and ¢￿ditorS with no stated interest rate and rtceivable or payable within one year a￿ re￿rded al transaction pri￿ Any losses arising from impairment are recognise¢ In the statement of financial activities underexpenditure arising on Chantable aCtsVit￿s. 11 Employee benefits hen employees have ￿nde￿d Servi￿ ¢0 the charity. short-term ernployee benefits to which the employees are ents.lled are recc4nised atthe undiscounted amount experted io In exchang8 for that 5ervi(%. Judgements and key Sources of #stimation uncertainty In the appl¢ation of the charity's accounting polirjes, the Trustees are required to make iud9emenls. eslimales and assumptions about the carying amount of asset5 and liabilrties that a￿ not reaclily appa￿nt from other sour￿$ The estimates ané associated assumptions are based on h15torical eXpe￿en￿ and other factors that a￿ conside to be relevant. The￿ a￿ no judgements or key sources ofestKnation un￿rtaintY Income from donations and legacies Unrestricted funds Restrlcted fund8 Totsl 2021 Total 2020 Fundra151ng Donations 1.305 5.786 1,305 5,786 5,300 2,841 7.091 7,091 8,141 Income from charitable activiti8S Unre$trl¢ted lund$ Re8trict8d funds Total 2021 Total 2020 Maidstone Borough Counol grants Money Advi￿ Serv Golding Horn85 Pension Wise Henry Smith (MDS Prisonl Ener9y Best Deal Universal Credit- Help to Claim A B Charitable Trust Refund of ovetpaymenl of legal servi￿$ ¢omrnis8ions 124.IXK)I Other project5 24,831 142,100 142.1(10 53.169 5,000 442,386 53,008 26,485 129,859 151.100 58.417 5.000 454.228 54.200 14.277 163.283 10.0(KI 53.169 442.386 53.008 26.485 129.859 124.0(K)I 24,831 852,838 28,363 147.931 704,907 938,868 16-

MAIDSTONE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUIITS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 Analysis of expenditure Olreet Costs Support cost$ Total 2021 Total 2020 Citizens advi￿ Services Prison support Energy advice PeTr$￿0n advi Financial advi Benefit advice 96.885 29.755 19,465 313,963 47,350 103,914 45.721 13.753 142,606 43,508 19.465 400.573 58,SSS 128,997 95,128 48.413 11.732 458,505 59,034 163,002 86,610 11,205 25,083 611,332 182,372 793,704 835,814 Support CO8ts 2021 2020 Nots Staff ¢osls Premises costs Gener81 office costs Bank charges GovernanTr costs 82.712 37.023 56,623 49,180 34,527 92,108 60 9.941 5.913 182.372 185,816 7. Govemance costs 2021 2020 Auditor5. ￿MUneratIon AuditOT5' ￿Munera￿oN under provi3ion in previous year Meeting costs 5,913 5,412 1,812 2,717 5,913 9,941 Net expenditure This Is stated after charging. 2021 2020 Audito¢5 refnuneration Rent payable on property under op8rating leases 5.913 23.000 7,224 23.000 28.913 30,224

MAIDSTONE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 Stsff costs 2021 2020 Wages and salaries Social secunly cost5 Employer pension cost5 574,147 41,(￿9 32,788 569.639 41.038 28.922 646,QNJ4 639,599 The key manag8rn8nt petsonnel of the charity comprise the Tru5tee5 and the bureau managets. The Trustees ￿￿1Ved no ￿MUneration forthe year ended 31 March 2021 12020. £Nill During the year, one of the Twslees had expenses reirnbur5ed by the chanty The total expenses reimbursed lo the Trustee amounted to £132 12020 £4721. These (￿St$ related to Sundry supplies of refreShTr￿nts for staff members as well as parking cost5. The total remunerats.on InduL1ing pension wnlributs'ons and ernployer5 national insurance ￿CeNe￿ by key rnanagernent personnel for their seNice io the charity wa5 £125,66212020". £128.7271. The average number of salaried employee5 dunng the year VRS 3412020. 331. There were no employees12019' none) who ￿ceIVed totsl employee benefits lexduding employer pension costs) of rnore than £60,000. 10. Tangible fixed assets Offl¢e and computer equipment Cost At 1 April 2020 and al 31 March 2021 96,327 Deprecbation At 1 Apnl 2020 and al 31 March 2021 96,327 At 31 March 2021 Net book Value At 1 April 2020 and at 31 March 2021 11. Ac¢rual$ and deferred income 2021 2020 AccxuaI5 Other ￿dItorS Deferred incorne 8.715 24.000 22.400 5.412 34,279 55.115 39,691

MAIDSTONE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 12. General unre5trictsd funds 2021 2020 Balance at 1 Apnl Net In￿Me Transfer to restricted fU￿S 144,924 19,619 15,3861 38.521 107.806 11,4031 8alance at 31 Ma￿h 159.157 144,924 13. Deslgnaled fund$ Balance at l April 2020 Designations Balance at released 31 Mar¢h 2021 designations Premises an(J development fund 34,482 34.482 Comparative year Infomiation. Balance at New 1 April 2019 designation$ Oesignations Balance ot released 31 March 2020 P￿MIseS and devek)pfflent fvnd 34.482 34,482 The P￿rnIseS and Development Fund has trEen designated to provKle for futu￿ ￿sOurceS in these two areas. 14. Restricted funds Balance at 1 April 2020 Balance at Transfern 31 March 2021 Income Expenditure Henry Smith (MDS Pnsonl Energy Best Deal Pension Wise Money Advic£ SeNI Universal Credit- Help to Claim 8.287 53,008 26,485 442,386 53,169 129.859 143,5081 126.4851 1400.5731 158.5551 1128.9971 1658.1181 17,787 41,813 5,386 87 949 8,374 704.907 5,386 60,549 Comparative year inforrnats"on.' 8alance at 1 April 2019 Balznce at Transfers 31 March 2020 Income Expenditure Henry Smith (MDS Prison) Energy Best Deal Pension Wise Money Advice Service Universal Credit- Help to Claim 2,500 12,5451 2,680 617 54,200 14,277 454,228 58 417 163.283 148.4131 111,7321 1458.5051 159,0341 1163.0021 1740.6861 8,287 1,597 11941 87 3,252 744.405 1.403 8.374

MAIDSTONE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2020 14. R•stricted lund$ l¢ontlnuedl The Dbiective of the Henry Smith Fund IMaid5tone Pnson Advice Proiectl is to Provide advi￿ and support to pri50neT5. Staff and their families. The objective of Energy Best Deal is lo infofrn consurners how to reduce eneryy bills by efficien¢y savings or switching Supplie￿ and to provide Information about the help available from energy suppliers and govemmenl for consumers struggling lo pay energy bills. The funding has been extended for 201912020 and the deficit InCUr￿d by ex￿$3 Ggse loads will be Clea￿d. The objective of Pension Wise is to provide Impartial pension advice and guidance. The obsective for the Money Advice Service is to provide free and impartial Money advice. The objective of the Universal Credit- Help to Claim Fund Is to provide advir* and assistance to persons requiring financial support 15. Analysis of net assets between fund$ Unr85tricied funds 2021 Restricted fund5 2021 Total 2021 Current assets Arnounls falling due ￿thIn one year Provisions 255.419 135.1751 126.6051 79,949 119,4001 335,908 155,1151 126,6051 254,188 193,639 60.549 Unrestrlcted funds 2020 Restricted funds 2020 Total 2020 Current assets Amounts falling due within one year Prov5s10ns 222,821 111,8911 131,5241 179,406 36.174 127,8001 258.995 139.6911 131.5241 187.780 8.374 16. Flnanclal commltrnents The charity had commitments under non-cancellable operats.ng leases as follows. Land and buildings 2021 Land and bulldlngs 2020 Expiry within one year Expiry in 2 to 5 yea Expiry in over 5 years 23.000 92.000 143.750 23,000 92,000 166,750 258.750 281.750

MAIDSTONE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 17. Cash generntsd from operations 2021 2020 Nel Income 66.408 111,525 Adju5trn8nts for.. Investment Ineoffje Decrease In debtor5 IDecreaseiiincrease in creditors Decrease In pension prov15ion Cashflow frotn operating activrties 13301 2,g89 153,0721 16,7171 54,395 400 15,424 14.9191 77.130 18. Pen$lon commttments TPT Retirement Solutions- The Growth Plan The charity participate5 in the scherne. a multimployer scheme which provides benefits lo some 1,300 non- associated participating employers. The scheme Is a defined benefit scheme in the UK 5t Is not possible for th8 charity lo obtsin Sufficient Infornation to enable It lo account forthe scheme as a defined èenefitscherne Therefore, It accounts for the 5cherne as a defined contribution scheme The scheme is subject to the funding ￿gislatIon outlined In the Pensions Act 2(K14 which carne into force on 30 December 2005. This, together with documents Issued by the Pension5 Regulator and Technic81 Actuarial Standards Issued by the Financial Reporting Council, Set out the framework for fvnding defined benefit occupation81 pension schernes in the UK. The Scheme Is classified as a 'la5t-rnan standing arrangement,. Therefo￿. the charity Is potentially liabè for other participating employets, obligations if those ernployers are unable to meet their share of the scheme defi¢il follo￿ng withcjrawal from the scheme Participating employers are ￿9allY required to meet their share of the scheme deficit on an annuity basis on wrthdrawal from the scherne. A full actuanal valuation for the scherne was carried out at 30 September 2017. This valuation showed assets of £794 9m, liabilities of £926.4m and a deficit of £131 Sm To eliminate this funding shortfall, the pension plan trustee has asked the participating employer5 to pay addrtional contributions lo the scheme as follo￿. Deficit eontributions From 1 Apnl 2019 to 31 January 2025 £11.243.000 pa (payable monthly and increasing by 3% on each 1 Aprill Unless a conc8s&on has been agreed vAth the Twslee the temi to 31 January 2025 appls. Note that the Scheme's previous valuaiion was carried out with an effective dale of 30 September 2014 This V81u2tiOn Showed assets of E793.4m, liabilities of £969.9m and a de[l￿t of £176 Sm To eliminate this funding shortfall, the pension plan trustee has asked the partiapating efflployers to pay additional contributions lo the scheme as follows.. Defl¢lt COn￿but10nS From 1 April 2016 10 30 September 2025. £12,945,440 pa Ipayabl8 monthly and in¢￿asIng by 3% on each 1 Aprill From 1 April 2016 to 30 September 2028" £54,560 pa Ipayable monthly and In￿asIng by 3% on each 1 Apnll The recovery plan contribulions are allocated to each participating employer In line with their eslirnaled Sha￿ of the Series l and Series 2 scheme liabilities. ere the scheme Is In deficit and where the charity has agreed to 8 deficit funding arrangernent the charity recognises a liability for th15 obligation The amount re¢ognised Is the net present value of the deficit reduction ¢ontnbutions payable under the agreement that relates lo the defirjt. The posenl value 1$ calculated using the discount rale detailed In these disclosures The unwinding of the discount rale Is recognise¢ as a pension cost 21

MAIDSTONE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 18. Pen$lon commitrnents Icontirluedl Present Values of provlslon 31 March 2021 31 Mar¢h 2020 31 Ma￿h 2019 Present value of provision 26,605 £31,524 £38.241 Reconciliation of opening and closlng provision 2021 2020 Provision at start of peri(vJ Vnwinding of the discount f8cLor Iintertst expense) Defiat contribution pai Re-measuremenls- impact of any change in assumptions Provision at end of period 31.524 708 16.5371 910 38,241 484 16,3461 18551 31,524 26.605 Income and expenditure impact 2021 2020 Interest expense Re-measurement5- impact ofany change in 83surnptions 708 910 18551 1,616 AsSUrnPtion8 31 March 2021 31 March 2020 31 March 2019 Rate of discount 0.66% 2.53, 139Yo The discount rates shown above are the equivalent Sing￿ di$¢ount rates which. when used lo discount the lutu very plan Contribution5 due, would give the same results as using a full AA corporate bond yield curve to is¢ount the same ￿t0Very plan ￿nt￿bUt10￿S. 19. Analysis of changes in net debt 8alance at 1 Aprll 2020 other non- Balance at Cashflow8 cash changes 31 Mzrch 2021 Cash 258,595 77.313 335,908 20 Related party trnnsactions No transactions with related parties We￿ undertaken during the year. 21. Events after the end of the reporting period Dunng September 2021 a ￿$OlUtion was achieved with the Legal Aicl Agency regarding a ￿f￿nd of di8PUted overpaid fees that had been in dispute for a number of years It was agreed to repay £24,000 In Order to achieve Closu￿ an<1 this had been provided in the financial statements for the year ended 31 March 2021. Prior to September 2021 no reasonab￿ assessrnent of the provision was availab 22-

MAIDSTONE CITIZENS ADVICE BUREAU DETAILED INCOME AND EXPENOITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021 Unrestrlcted funds Re$trlcted funds Total 2021 Total 20ZQ Income Maidslone Borough Counul annual grant - Welfa￿ ￿fOrM initiatNe Money Advice Serwce Pension Wise Donations Dep0511 account Intere51 Golding Homes Fundrai51ng Energy Best deal Henry Srllilh IMDS Prison) Universal Credit- Help lo Claim AB Charitable Tnjst Refund of overpayrnenl of legal serVi￿S commissions Other proierAs 142.100 142,100 151,1 53,169 442,386 53.169 442,386 5,786 183 5.000 1.305 26.485 53.008 129,859 58,417 454,228 2.841 330 5,(KID 5,300 14,277 54,200 163,283 10.000 5,786 183 5.000 1,305 26.485 53,008 129,859 124,0001 24.831 124,0001 24,831 28,3e3 155.205 704.907 860.112 947,339 Expenditu Schedules Eslablishmenl expenses 9.969 27,054 37.023 34,527 Adminrslration expenses 122.566 625.944 748,510 790.615 Sundry expenses 3,051 5,120 8,171 10,672 135,586 658,118 793.704 835,814 Surplus for the year 19.619 46,789 66.408 111.525 -23-

MAIDSTONE CITIZENS AOVICE BUREAU SCHEDULES TO THE DETAILEO INCOME AND ÉXPENDITURE ACCOUNT FOR THE YEAR ENOED 31 IMRCH 2021 Unrestrictsd funds Restritted funds Total 2021 Totsl 2020 Establlshmgnl expenses Rent InSUran￿- p￿miseS Water Ga5 Electricrty Repair5 and ￿ne￿al$ - P￿rniseS c￿anIng and Gleaning materials 4.944 207 77 285 452 3,734 270 18.056 655 304 1.405 1.960 3.656 1.018 23.000 862 381 1.690 2.412 7.390 1,288 23,000 898 742 1,618 2,133 3,852 2,284 9,969 27,054 37,023 34.527 Administration expenses Salzries and 500al 5ecunty costs Pension 5cherne contributions Travel cA)st5 Training Books, information and IT systems Telephone Pnnting and stationery Postage Advert151ng and publioty Computer and office expenses Other office costs Insurance Hire of rooms Project ￿St8 Universal Cra*it- Citizens Advi Money Advice Service- Citizens Advi 95,655 9,903 393 19 3,823 5,079 225 175 488,767 53,679 2,816 272 12.382 9,684 908 863 584,422 83,582 3,209 291 16.205 14.763 1.133 1,038 585.464 54.135 27.068 153 16,459 7.977 4.759 752 6,084 403 807 5.268 1.878 3.387 26,216 11.352 2.281 4.194 26,216 10,052 4,409 1,949 44,011 336 19,500 13.011 19,824 19,824 122,566 625,944 748,510 790.615 3. Sundry expenses Bank charges Auditors, remuneotion Sundry expenses AGM and other meetings Professional fee5 21 1,106 1,883 80 4.807 101 5.913 1,883 60 7.224 2.717 671 41 233 74 3,051 5.120 8.171 10,672 24-

MAIDSTONE CITIZENS ADVICE BUREAU IA company limited by guarantee) REPORTS AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021 Registered Charity No. 299055 Company No. 02234220

CONTENTS Page Charity Referen￿ and Adrninistratwe Details Truste8s Annual Report Independent Al￿ltorS Report to the Twstees Statement of Finanual Acbvities 12 Balan￿ Sheet 13 ststement of Cashflow 14 Notes to the A¢￿unt8 15

MAIDSTONE CITIZENS ADVICE BUREAU REFERENCE AND ADMINISTRATIVE DETAILS The Maidstone Citizens Advice Bureau is a comgany limited by guarantee and a ￿giste￿d chanty governed by its Memorandum and Artide5 ofAs8ouation (Charrty number 29SK155, Company number 022342201. Citizens Ad¥ice Maidslone is the operating name of Maid5tone Citizens Aclvice Bureau. The Board of Tru8tee$ The Trustees of the charitable company a￿ ils directors for the purposes of cornpany law and throughout this report are collectively ￿ferred to as the Trustees. The mernbers of the 8oard of Trustees who served dunng the year were a$ follows Elected TnJstee$ Mr S Sonny Malhotra Ichairl Mr D Parrish- (Hon TreaSU￿rI lappointed 13 September 20211 Mr R Bird MrJ Cobbett Mr M F Ford I￿SIgned 13 September 20211 Mrs S Hawkins- (Hon Solicitor) Mr l Owen Mrs W Foster née Tull MrA s￿en Mr A D Larkin I￿$19ned 7 July 20201 Mr M Fitzgerakj Iwigned S July 20201 Collopted Mèmber5 Cllr P Harper Staff Rep￿sentatIveS Mr P Har(Jy Mr S Jones Mr5 T Weber Senior Leadership Team Mr P Hardy - CEO Mrs S Smith - Advice Manager Mr I Patk- Service Manager Projects Mrs T Weber- Operations Manager Mrs J Woods- Aclministration Manager Regl$tered Offl¢e and Principal Addre88 2 Bower Telrace, Tonbndge Roafl, M8idstone. Kent, ME16 8R Y S131utory Auditors 2ets A￿lt Servi￿, Gbbe House, Eclipse Pa￿. Sittingboume Road, Maidstone. Kent, ME14 3EN

MAIOSTONE CITIZENS ADVICE 8UREAU TRUSTEES ANNUAL REPORT FOR THE YEAR ENDEO 31 MARCH 2021 The Twstees present their report and the audrted finan¢ial $talernents for the year ended 31 March 2021 The Trustees confirm that the annual ￿pOrt and financial statements of C1tizens Adv1￿ Maidstone comply wrth euirent siaiutory requirements, the requirements of Citizens Advi￿ Maid$lone's governing document and the provisions of the Ststement of R8comrnended PraCtI￿- Accounts'ng and Reporting by Charities ISORP FRS 1021. Objectives and activities Citizen5 Advice Maidstone provides independent, free, confidential. impartial advice to everybody regardles5 of rao, gender, sexuality or disability. Crtizens Advi￿ Mai¢stone aim5 to ensu￿ that Individuals ¢0 not suffer through a lack of know18dge of their rights and responsibilitEs or of the servi￿$ availatsle to them. or through an Inability to exp￿ 5$ their nee(Js effectively. The Citizens Advi￿ Maidstone aLso aims to exercise a responsible InfiLEn￿ on the development of social polices and 8ervKes both locally and nationalty Public benefit The Tru51ees confirrn that they have ￿mplIed with the duty In section 4 of the Charities Act 20C6 to have due r8gard lo the guidance contained in the Chanty Cornrnis510n's general guidan￿ on the public benefit when ￿VIewIng the local offKe aims and objectives and In the planning of future acb"vrties Achievements and perfomance It is our goal lo empower clients to 501ve their problems by themselves. others requinng fflore support do re￿1ve further help through casework conducted by our specialists or generalist volunteer advisers Citizens Advice Maidstone provides f￿e. indepenclenl, confidential and irnpartial advice to everyone on their rights and ￿spOnsIbl14t￿es The organisation values diversity, promotes equality and challenge5 discnmination This essential work, professionally carried out by our teaTH of paid and voluntary Staff helps people to solve their problems and changes their lives In order to prevent financial problerns remerging, we also run educational seN1￿9 such as finanryal capability or energy effiC￿ncY training SeS￿onS in collatx)ralion with other Ioc81 office5. Our main offices are located on the Tonbndge Road with an extension at the Town Hall in the High Street A number of outreach sessions are also provided at ￿rtain parishes in the Borough This enables us lo connect with a broad and diverse client base within the Borough. Clients can a¢￿$$ our servKe for faCe-tO-fa￿ advi￿ as well as by telephone or email for those who cannot otherwise partners The new Membership S¢heme required each local Crtizens Aclvice to rarry out a Leadership Self-Assessment each year The Board workecl together with pa1d and volunteer staff lo look at its poliae5 and procedures and submitted Its Second Assessment to the Perforrnan￿ Assessor under the new system. The Organisation Is judged to at a good standard. Our workforr£. both paid and voluntary have producd an excellent Set of ststistics, the majority of which can be seen In our Annual Report Suffice to Say that we continue to provide our 5erviTr to many MO￿ people than other similar organisalions We have continued to Secu￿ funtling for new projects Our total Ineome forthe year was £860.112 with the expen¢ltu￿ pegged at£793,704 showing a surplus of £66.408 forthe 20121 financial year At the end ofthe Financial Year our Restricted Reserves were £60,549 and Unrestricted Reserves stood at £193,639. D￿nOnstrating the value of our work is cruaal as the pressures on the public financ￿ continu8S to gather Pa￿ w1th national and local spending dec￿8$ing further year on year. It 15 our responsibility to urnmunicAle to funders why CrtI2ens Advice is an essential serviTr and notiust'nice to have.. Citizens Advi￿ Maidslone Is unique for many rea50n5 in our team we have a total of 34 paid staff equating to almost 24 FTE, of which 16 FTE work within our vanous projects and the ￿Ma1nder form part of our cole service. Our team of65+ volunteer5 incluijes Trustees. adv1sers, administrative. trainees and assessors. Our seNices are provided with funding frorn a wide variety of sources A Servic£ Level AgF8eTnent with Maidstone 8orough Counol allows us to provide an essential Core Setvio ofgeneral and specialist advi￿ through digital and fa￿- to-ra￿ lo dient5 In the Borough of Maicsstone Additional funding from Goldiro Homes helps lo add services to their tenant5 in the Town Vve have Conlra¢ts with Citizens Advice lo provide Pensionwise guidan￿ and Money Advice Pension Wise provides a SeN1￿ throughout Kent and East Sussex. Cilizens Advi￿ also provide funding for Universal C￿￿11 (help to claim) Funding from The Edward Gostling Foundation allow5 US to continue lo provide our serv1ce to people suffenng from MS Our work in HMP Maidstone continues lo bè funded by Henry Sm1th Charity and latterfy also frorn HMP Maidstone Funding for our WOFk on the Energy Advi￿ Programme IEAPI, fomedy Energy Best Deal IEBOI carne through National Citizens Advice and arnongsl all these. other smaller projects were funded IhroLoh smallergrants from external funding sources

MAIDSTONE CITIZENS ADVICE BUREAU TRUSTEES ANNUAL REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 Achlevements and performance Icontinuedl We continue to work with a number of partners wthin Loeal Govemrnenl and Statutory Agencies Io irnFKove the polices and practices that affect our cornmunilies. We work ￿lleCtIVelY with other Citizens Advi￿ Centre8 In Kent to Inform public policy and help regulators. as well as Influence pnvate Industry to make their seryices fair for ¢onsutners In addition lo Local and National campaigning, with the help of our volunteers we empower clients and communities 10 engage with society and make a diffe￿n￿ to Issues that rnatter. We hope to expand our use of volunteers as feasib lodoso Volunteers are vitsl to the Servi￿ In Citizens Advice Maid5tone Trustees and our Management Team a￿ working In partnership with our paid and voluntary staff to provkle excellent quality advi￿ and 5UPPOrt ￿artY 9,000 people, wth over 33,000 (jiffe￿nI Issues In the 8orough of Maidstone Ad(Jilionally, Trustees are also engaged In providing ￿1￿ctiOn In the G0Veman￿ of our office. Our Volunteers are an Integral part of the way we deliver our advice. support and seNi¢e today to the comrnunilies of Maidstone. and have beeft since the ¢on¢eplion of Local Citizens Advice ILCASI over 80 years ago in 1939. The service in Maidslone ¢ornmenced on the 1* January 1940 and has dealt wth over 1 Million prOb￿rn$. Volunteers have alway5 been integral to the Citizens Advice service and are Increasingly Invo￿ed In delivenng wrthin all as of advte wo￿. Volunteers bring with them a wealth 0fexpefien￿ and 5ki115 and Il is important for us to re￿gnISe the ￿$Our￿ we have within the service Volvnteers are vital to the way we deliver our servi￿, allowing us to ￿8¢h many more people than if we were pu￿lY delivering ourwork through paid staff. Volunteer5 undertake a range ol tasks from assessing and provk4ing advice, supporting the running of our lorAI office. Ggmpaigning In the cornmunity and acting as Trustees Our volunteers ￿rne from a Mde range of backgrounds. induding young people, professionals who want tc broade their horizons. retired people who want to give Something back and mothers whose children have started school so we offer a range ofsupport serVI￿S lo meet the need5 ofall our volunteers. Our comtnilmenl lo value diversity, prornote equality and Inclusion means we can encourage Individuals ¥tho mght not othe¢wise wishthe able to volunteer Understsnding our irasnee VLIuntee￿. needs and expectations is a very important aspect of the training programme. Providing a well-strudured training plan helps the trainee to gain better employment prospects as well as offering an opportunity for personal development. Increased confidence, selfesteem. and wellbeing Providing an active Contribution to the day-tO-d3y running of a CAB can develop volunteers, practical skills such as problem solving, communication and team work, as well as boost their confidence and belief In their abilities This improves employability, presents career development opportunities. and can help those currently unemployed. move into worf(. Volunteering provides individua15 With an opportunity they might not otherwise have to develop their personal skills and abilities. Forthose out ofwork, volunteering keepsthem active and motivated, potentially countering the negative Impacts of unerDployment on rnenlal wellbeing- research show5 that one In five jobseeker's allowance daimants experien￿ a mentsi health disorder Volunteering enables people lo realise Iheirown potential, 5UPPOrting priorities aro￿nd Inctea5ed S￿81 mobility-29 per nl of volunteers that left the CAB Servi￿ did so for paid ernployment, education or training (National Ststisticsl. It also enables Individuals lo make an economic contribution to society, one which may be faCto￿d into future national Gr05S Dorne5tic Product and productivity calculations. Volunteering wth Citoens A(fvi<e can also develop an individual's softer skills, ￿$111ence and other personal attribute5 This can have a positive Impa¢t Dn how people feel about themselves, how they ￿SpOnd lo others and their capacity to manage life's thallenges.

MAIOSTONE CITIZENS ADVICE BUREAU TRUSTEES ANNUAL REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 Achievements and perfomiance Icontinuedl For retired indwiduals. volunteering rnay offer new opportunities, provide structure and a Sense of purpose as well as help thern feel Involved In society. all highlighted a5 Yltal to personal welltsing. Ensuring that retired people a mentally and physically active also has wider reaching benefits to socEly, Induding rettu¢ing the NHS provision required lo ¢ope with an ageing population Volunteenng with us does not just have an irnpact on In¢ividuals, il benefits Ihwr communities loo Our volunteers a￿ local people, and through volunteering, they increase their knowledge about cornrnunily Issues and build relationships with their locality. This creates stronger communities. vmth engaged and active members. and more swal actk?n. The CitLzens Advir£ Ser¥￿e also plays an Integral role In supporting and strengthening ils local community. We provide a Servi￿ that meets IoGg1 need5 and reaches out lo a broad and diverse client base We support and 51renglhen other cofflmunity-focused organisalion5. partnenng with them to Sha￿ our Insight on how best to support local people. We also use our extensive knowledge to act as an advocate for the local area. rnobilising and connectsng people with their community. We are a local servi￿, working with local people. for the benefit of the local community The value we get trom working with volunteers is greater than just our ability to provide a quality advice Service. In addition. our investment In developing volunteers, and enabling them to vo5unteer In Iheirlocal area, has tangible benefits for the indiv￿u￿1. community. and so¢iety al larye. This 15 an additional benefit to the community, created through the way we deliver our seNI As we appro8ched the end of the 2020121 financial year We￿ faced with perhap5 our biggest d)allenge yel- howto continue to deliver our much needed Service, a lifeline for so many, In the wake of the Coronaviws epidemic. This was truly an unprecedented situation. forcing us to work in very different ways and provide vast majority of our setviTrs ￿MotelY, via terephone a5 we15 as di91ts1 means Fortunately, our staff volunteets adapted to the new regime ext￿MelY well and It Is a Credit lo their dedication and commitment that In this most demanding of Iirnes. We are very proud thatWe￿ only unable lo deliver our5ervitr to the publicfor0newo￿ln9 day since the govemrnent announc£d the nationwide lockdown measu￿$ In March 2020. Data We give advice lo people who need help. but we also ￿llect 3tstistiC81 d8ta on all these issues. For example. we can show attendant Issues affecting people who come to us with problems around council tax As a result, we are better able to as￿rtain the most efficient ways to help people understan(J their problems more completely. For counols and councillors, this data 1$ p0￿erfUl. It can help addres5 failure demand, tscilitate the consderalion of new Servi￿ options and provide additional Insight to the scrutiny pro￿55. Councils are increasingly working toaether to deliver in new ways and save costs, whether In sha￿d service arrangements or In combined aulhonlies with devolution deals Th15 Gan also unlock funding and addre85 long-staTTrding problems across the county. We want to be able to wod( with our local government at parish distnct, county level lo inforn debate with our data and client stories More than th15, we can provide Innovative Servi￿S that rnesh closely with those offered by public aulhonties Citizens Advice is working nationally lo make this as easy as possible. with new dats products for combining output and impact data across variable geography as well as dI￿¢t supportto areas of innovation across our neh¥ork Social Exclusion People can suffer sotyal exclusion when they fa￿ a series of problems such as poor Skills. low incx>Tnes. bad housing and family breakdown. As a resultoftheir eXper￿n￿$ an¢1 development, our volunteer5 a￿ betterequipped and more ￿nfIdent in their abilrties. and hence a￿ MO￿ likely to move Into employment This has a value lo sOc￿ty. by Tnoving peop￿ closer lo the labour market, which m8y reduce their need to claim benefits ￿lated to unemployment It rnay also rtéuTr other costs lo the state asso¢iatecJ with sustsined unemployment, especially for young people not In employment, education or training Equally. Community volunteering enables unemployed Individuals to make a form of economic contnbution to socJety, the value of which rnay be factored Into future national GDP and productivity calculations Crtizens Advice has a major impact on people's lives. particularfy the rnDsI vulnerable in society. Our service is best known for so1w￿ problem5 through acJvi(e but we also mak8 a dIfFe￿n￿ by solving the underfying cau58s of these problems through our research and CaTnpaigns volunteers Our work has also contnbuted to vital policy ¢hanges that will help more people make end5 meet. such a5 the govemment's proposal to ban letting agent fee5. Through wtting- edge research. our Research and Campaign volunteers contributed our Own unv4ue dats a5 one of the 29 dislncls who sent In fredback to Citoens Advi8 concerning lettin9 agents arKI their overt and covert charging poliries

MAIOSTONE CITIZENS ADVICE BUREAU TRUSTEES ANNUAL REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 Achievements and performance l¢ontlnuedl Pension Wise Citizens Advice Maidstone 1$ one of the LCAS who have been delivering the governfflent'5 Pension Wise servr£ for the last five years Launched in April 2015, Pension ￿se was a new guidance Servi￿ set up to help people unde￿ts￿d their options under the pension freedoms Citizens Advir£ Maidstone delivers Pension W15e appointments throughout Kent. Medway and East Sussex During 2021Y21 we delivered Pen510n W15e appointments by telephone to people aged 50 and over wth a defined contribution pension. Key stslistics During 2020121, CItEen5 Advi￿ delivered 77631 appointments across England, Wales and Northem Ireland Since tTr￿ serviTr started. people have continued to value the hIgh￿ValitY guidan￿ and support they ￿ceIVe. Satisfaction scores have remained over 95% for 2020121 Money Advice National re8earch shows that just over a quarter of adults ssy that they do not consider themselves to be good at rnan8ging money and one third say that they would prefer not lo think about planning their finances al all Many people have poor finan¢i81 skills and this often leadsthem lo make ill-infomied derjsions on theirrnoney matters CitizensAdw has found that the negative effects of a lack of finanaal awareness can be compDunded by limited or poor quality consumer infomalion and Inadequate a¢vice People can Miss out on the growing range of financial products available and fail to make the best use of Govemmenl initiatives F+owever. b￿lIdIng the ne￿$Sary confidence in financial servi is an uphill tssk Citizens Advice Maid51oTTre helps people resolve their money, legal and other problems by providing infrlrmabon and advice as well a5 by Influencing policymakers. Our servict is the largest provider of free money advice in the Borovgh of Maidslone We provide specialist level money advice services, helping people ￿$01ve a range of money and debt 15sue5 By providing advi￿ and Infomalion about money in the heart ofourcommunity, we help people resolve a range of debt and personal finanC£-￿late1j problems. The Cilizens Advi￿ ICAI service is a nehvork of independent, local chant￿5 that helps people resolve Iheir Money. legal and other problems. The CA service Is the largest provider of free advice In the UK. CA also uses evidence of CA dients, rnoney problems lo campaign for change and is contributing to the Government's plan to provide all UK adults a¢￿$$ lo geneiic financial advice CA w8nl$ people lo have the ski115, knowledge and Confiden￿ to rnake Informed deosion5 across a range of personal money matters We work wlh a range of partner agenrjes to improve the financial 5ki115 of people of 811 ages, particularly those al nsk of social or finanaal exclusion Financial skills training change behaviour - paiThtspants be￿rne better at budgeting. choosng finanual producb, saving and making their money go further and these change5 per51sI over Iirne Developing financial skills not only boosts financial well-being but also confidence an¢J genefal peace of rnind. Tenants who do get Into financial difficulty know where lo lum to for help, seek out support sooner and as a result. a￿ better equipped to cope Prison Work Citizens Advice MaKlstone'$ 51rategy airns to increase the capacity of our paid and voluntary staff lo deal wth our Clients, debt and other money problems In orderto prevent the financial problems faceé by many people becoming maioi crise5. This supports our wider focus of encouraging our team to work with rn0￿ vulnerable groups su¢h as offende[5 to meet their finance, benefit and debt needs In ￿latiOn lo offenders, Crtizen5 Advice 15 dear that personal debt and other financial problems can be a cause of an individual offending In the first pla￿. and such problems can Increase the likelihood of reoffending on relea58 Being able lo manage debt and other financial problems dunng a pnson senten or upon release Into the community could help lo redu￿ re-offending Many offenders With farnilies may fall Into rent Dr mortgage arrtats caused by a redU¢t￿)n of Income during the prison sentence Stable accornrnodation can help redu￿ ￿-OffendIng by provKJing a Secure environment in which to live. enabling them lo open a bank account, receive benefits and find ￿gUlar employment Timely a￿55 to advKe can, among other thing5. secure accommodation for an offender or their farnily on release., ensure a￿55 to benefits for the payment of rent and advoc2le on behalfthe family If they are refused support from the local authorrty Such servi￿$ ¢an g￿atrY reduce the risk of re-offendirg Debt can also present problerns for offenders and their farnilie5 both during their sentence and after release

MAIDSTONE CITIZENS ADVICE BUREAU TRUSTEES ANNUAL REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 Achievements and perfomiance Icontinuedl As the Soaal Exdusion Unit report identified, finance. benefit and debt Issues a￿ Inextricably lied lo many other key factors which eXa￿rtsate reoffending. Ensunng ex-offendets have enough lawtully-obtained money to live on Is key to their ￿habIlitatIon and to reducing temptstion Into ￿-Offending. but many face significant problern5 achievin9 financial security Low Incomes, debt. disrupted ac￿SS to benefits advice and Insuffirient incorne on ￿lease froffl p￿SOn all add to the problem The National Offender Management Services INOMS'I aim is to ensure that offender5 In custody and the prison (L)mmunity have acces5 to financial and advice services that will address money-relaled issues, maximise Income and reduce debt to help prevent re-offending A key e￿rnent of this worf< Is lo develop close partnership working between prison and probabon services, and voluntary and cornmunity sector proviclers who are wylling lo work with offenders. Risk Management Trustees ￿gUlarlY meet lo COns￿er the financial and other risks relatsng to the aclivities of the chanty and take appropriate action as and when required A ¢omprehen$ive risk register Is maintained and reviewed at every Trustee meeting Dunng the year we have had to limit face to face InteN1e￿ lo where there Is no other way to help clients due lo restricliotTrs caused by the Corona Virus pandernic, although the Maidslone CA rnanaged lo maintain a seNice by offering advice by telephone and online with staff working from home. Some consideration has been given lo the Issues which may wull from the lod(down and these include debt, mental health prOb￿rn5. and domestic violence. Plannlng for the futu The business strategy adopta by the Trustee Board Is to safeguard the Core servicewith free genera1151 advice covenng a full range of issues. This Servi￿ has hitherto been funded by a Grani trom Maidstone Borough Council This 1$ now steadily being reduced. nevertheles5, we a￿ most grateful for the Council'5 continuing 5UPPOrt Maidslone CA seeks acjdilional funding from other Sou￿$ In order to shore up the core se[Vi￿ and provide other servi￿$ Il Il Is financially prudent to do so Maidstone CA management has been $ucr*ssful in secunng such funding from a variety of sources. including the Citvzens AdviceThreasury IDepartment of Works & Pensions), Henry Sfflith Charity. Money Advi￿ Service and Energy (Citizens Advice) The management continues to develop new and Innovative partnerships with a wde stakeholder group in re$pon88 to Steadily dwindling Fina￿la1 ￿SourCes. Flnan¢lal revlew During Seplernber 2021 a ￿$01￿tIon wa5 achieved wth the Legal Aid Agency regarding a refund of disputed oVe￿aId fee5 that had been in ¢ispule for a number of years. It was ag￿ed lo ￿paY £24,000 In order to achieve closure and this had been provided in the finanoal statements forthe yearended 31 March 2021 Priorto September 2021 no reasonable asse55rnent of the provision was available The nel surplus for the year amounted lo £66,408 There Wd5 a surplus of £19.619 in ￿latIon to Core business before transfers. As al 31 March 2021 general unrestncted reserves amount lo £1 $9,157, designated unrestricted funds amounted to £34,482 and total ￿$trIcted ￿serveS amounied to £60.549. Re$or¥es Pollcy The Board of Trustees regularly reviews the finances and reseTves of Crtoens Advice Maidslone Each review encoTnpa5ses the natu￿ of the Inwme and expenditure st￿aM$ and the need lo match variable In￿rne wth fixed commitments and the nature ol oserwes Cili2ens Advice Maidstone sets aside restricted fvnds as set out In the Statement of Financial Activities. All ￿$trIcted funds a￿ applied to the particular re51ri¢led activity Iproje¢tl Reslncted fun¢$ unspent in a particular finanual Yeara￿ allo¢ate¢ as reserves in slatulory accounts at the encl of the financial year and will be alSocale¢ lo that restricted activity Iproiectl dunng the course of the following financial year orwhen the activity ends. Reslncted funtjs al 31 March 2021 were £60,54912020."£8,3741 TTUStees have dlscussed levels of unrestricted r8s8Ne5 and a￿ agreed that in all ar(yJmstance5 Citiz8ns Advicè Maid51one's core 5ervi¢es must tye secure A rninirnurn sum of th￿e months ￿n￿Stricte¢l (corel expenditure with contingency of 10Yts will ensure that this aspiration is preserved This f￿Ure equates to £40,00012020 £26,000) In the opinion of the Trustees the present level of un￿$1n¢ted reserves of £159,15712020." £144,9241 is al a suffiryent level to maintain the activities of the Crtizens Advi￿ Maidstone in the event of an unforeseen ¢nsis or Intemjption of income for a penod of time during which any adverse situation would be appropriately addressed. In light of the pandemic, the Trustees will ￿VIeW the reserve policy to ensure It provides a sufficient level of reserves as the cUr￿nt policy only covers core cost.

MAIOSTONE CITIZENS ADVICE BUREAU TRUSTEES ANNUAL REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 Going concern The Trustees have con51dered the 1rnpa￿ of the COVID-19 virus on the future activity of the chanty The Trustees do not expect a reduction In activity in the long tem). As a consequence of th15 factor and other evidenc8 available to the Trustees in respect ofthe charity's actwilie$ and level of ieserves. the Trustees are satisfied thai the charity has suffiryent resources to meet its li2bililie$ a$ they fall clue for a penod of al lea51 h¥elve months from the dale of signing of these financial slalernents Acurdingly. the Twslees confirrn that they wnsider that the 'going concem. basis ￿MainS appropriate Structureb governance and management Maidstone Citpzen5 Advice Is a member of Citizens Adwce. which provh8es a frameworff for Standards of advi￿ and c8sework management as well as woniloring progress against these standards The Board of Trustees produces an annual report detailing Maidslone CA activities during the year. The r8POrt is availab￿ on te9uest from the office. Method of appointment or election of Trustees In accordance with the Artides ofAssocialion Irevised 23 September2013 to bring our Memorandum and Artides of Association In line wth the national policy of Citizens Advi￿ and the guidance of the Chanty Commission) the Trustee Board consists of a minirnurn of 3 and a maximum of 15 members There May be a maximum of 10 elected fflernbers. each ofwhom is elected for a term oft￿￿e ye3r5 by the rneMbe￿ ofthe company at its Annual General Meeting Al expiry of their lerrn of office elected Trustees a￿ eligible for re￿Ie￿IDn. In addition the Trustee Board fflay co-opt members, whose number may not exceed one third of the total nufflber of Trustees No rnember of the staff of the Offi￿ whether paid or voluntary can be a member ofthe Board. However. the Chief Executive. one ￿p￿sentatiVe of the paid staff ancl one representatNe of the voluntsry staff. have the right to attend and Speak Ibul not vole) at meetings of the 8oard Operational structure and declslon making The Trustee Board sets the overall policy and direction of Maidslone CA bu51ness within the parameter5 Sel by the Citizens Advice Membership Ag￿erne￿t and any se￿iCe Level Agreements or Contracts currently In being. Operational decisions are made by the Chief Executive subject to any specific Trustee Board diredions and ferring to the Trustee Board as ne¢essary. The Truslee Board meets OTh￿ every two months. Financial oversight Is ¢Jelegated lo the Finance Comrniltee which meets 14 days before the Trustee Board to apprdise financial report5 and recommend action lo the Trustee Board Trustees, responsibilities in relatlon to the financial statefflents The Trustees as directors are responsible for p￿pann9 Ihe Trustees, Report and the financial statements In accordan with applicable law and regulation Company law requi￿$ the Trustees to p￿pare financial slaternenls forea¢h finanoal year. Under thal law the Trustees have elected to prepare the financial stèlements In accordan￿ with United Kingdom Generally Accepted Accounting Practice (United Kingdom Aruunling Stattdard5 and applicable lawl Under company law the Trustees must not approve the financial statements Un￿83 they are satisfied that they give a true and fair view of the state of affairs of the charity and ofthe ￿Su11$ of the chanty for that penod. In preparing these finanoal statements, the Trustees are ￿o￿l￿d select surtable accounting Pol￿eS and then apply them consistently, make judgements and 85timat8S that are ￿aSOnab￿ and prudent, prepare the financial ststernen15 on the going concem ba￿$ unless it Ls inappropriate to presume that the charity will continue in business. The Trustee5 are re5pon5ible for keeping adequate accountin9 record5 that are sufficient to show and explain the ¢hanty's transactions and disdose wth reasonable accuracy al any lime the financial position of the chanty and enab them to ensu￿ that the financial slalernenls comply with Companies Act 2006 and the Chanties Act 2011. They a￿ also responsible for Safeguarding the assets of the charity and hence for taking ￿aSOnab￿ st8P5 for the prevention and detection of fraud anc5 Other Ir￿gulan￿es.

MAIDSTONE CITIZENS ADVICE BUREAU TRUSTEES ANNUAL REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 Disclosurt of infomiotlon to auditor8 In accordanee with C4)mpany law. as the company's directots, we confimi that.. so far as we are awa￿. there B no relevant audit Information of which the tharity's auditors are unaware, and as the directors of the company we have taken all the steps that we ought lo have taken in orderto make ourselves aware of any relevant audit infoTrnalion and to establish that the charity'5 auditor5 are aware of that Infom)8tion. ON BEHALF OF THE BOAR RUSTÉES NY AIALHOTRA Reglstered office 2 Bower Terra Tonbridge Road Maidstone Kent ME16 8RY D•te li IIDIZI

MAIDSTONE CITIZENS ADVICE BUREAU INDEPENDENT AUDITORS, REPORT TO THE MEMBERS FOR THE YEAR ENDED 31 MARCH 2021 Op5nion We have audited the financial statements of Maidstone Citizens Advice Bu￿aU (the 'charilable company'l for the year ended 31 March 2021 which cOMpr￿e the Slatementof Financial ArAivilies, the Balance She8t. the Cash Flowslatemenl and related notes. The financial ￿pOrtIng framework that has been applied In their preparation is applicable law and United Kingdom Accovnling Stsndards, Induding FRS 102'The Financial Reporting Standard applicable In the UK and Republi¢ of Ireland. (United Kingdorn Generally AC￿pIed Accounting Practi￿1. In our opiniDn the financial slaternents give a true and fair view of the st8te of the charitable company's affairs as at 31 March 2021 and of Ils incoming sources and application of resources. including Its in¢ome and expenditure, for the year then end8d, have been propeily prepared in accordance wrth United Kingdom Generally Accepted Acc4Junting Practice., and have been p￿pared In arLordance with the reqU1￿MentS tsfthe Cornpanies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those staniyards a￿ further described In the Auditors respon5ibilitie5 for the audit of the financjal statements section of our ￿port Vve are independent of the charitable company In accordan￿ with the ethical requirernents that are relevant lo our audit of the financial Statements in the UK, Including the FRC'$ Ethical Standard. and we have fijlfilled our other ethical rtsponsibilities In accordance with these ￿quireMentS We believe that the audit evidence we have obtained 1$ sufficient and appropriate to provide a basis for our opinion. Conclvsions relatln9 to 90ing concern In auditing the financial statements. we have (x)ncluded that the Trustees. use of the going concem basis of accounting In the preparation of the financial statetnenls Is appropriate Ba$e(J on the work we have performed. we have not identified any material uncerta1nlies Telaling to events or conditions that. individually or ¢olleclively. may cast significant doubl on the chaniable cornpany's ability to untinue as a going ¢oncem for a period of al least twelve months frorn when the finanoal statement5 are authorised for 15sue. Our ￿sponsIbl11t1es and thè responsibilities of the Trustees with ￿SpeCt lo going ￿n￿M a￿ descnbed in the re￿vant sections of this ￿port. other information The other Inforrnalion ￿MpriseS the infomiation Induded In the Trustees Annual Report. other than the finantsal stateTnent5 and our audilorfs report the￿On The Twstees are ￿sponsIble for the other Infomaiion contained within the annual report Our opinion on the financial statements dDe5 not cover the other Infom)ation and, except to the extent olhewise explirAlly slated In our ￿port. we do not express any forni of assuran￿ ¢onclu510n Ihereon Our ￿spOnsIbl1￿Y 15 to read the other infomiation and, in doing so. COn51der whether the other Infomation Is materially inconsistent with the finan￿al statement$ or our knOl￿edge obtained In the course of the audit or otheTwise appèars lo be matenally misstated If we identify su¢h material Inconssstencies or apparent matenal misslalemenls. we are required to detennine whether this gives rise to a malenal m15Stalemenl in the financial slalements themselves. If, based on the work we have p8rfomied, we conclude that the￿ Is a malenal ffl18st8temenl of this other Information, we are required lo ￿pOrt that fact We have nothing lo report In this regard Oplnlons on other mattets prescribed by the Companie$ Act 2006 In our opinion, based on the work undertaken in the course of the audit the Infom)alion given the Trustees, Report and the Incorporated Strategic Report P￿pa￿d for the purpose of company law for the financial year for whi¢h the financial stalernenls are p￿Pared 1$ Consistent with the financial statement5. and the Trustees. Report and the In¢orporaleé Strategic Report have been prepared in accordance wrth applicab legal ￿quIreMentS

MAIDSTONE CITIZENS ADVICE BUREAU INDEPENDENT AUDITORS, REPORT TO THE MEMBERS ICOIITIMUEOI FOR THE YEAR ENDED 31 MARCH 2021 Matters on whl¢h we are required to report by exceptlon In the light of the knowledge and understanding of the chantsble company and its environment obtained In the CL)urse of the audit, we have not identified rnalerial rnisstatements in the Trustees, Report and the incorporated Strategic Report. We have nothing to ￿port in respect ofthe following rnattets Whe￿ the Companies Act 2006 require5 U5 to reportto you if, in our opinion-. adequate acwunting records have not been kept. or retums adequate for our auclit have not been ￿￿1Ved from branch8S not visited by us, or the finanual staternent5 are not In ag￿ement with the accounting ￿ cords and returns.. or rtain disclosures of Trustees. remuneration specified by law are not rnade". or we have not re￿Ived all the information and explanation5 we require for our audit. Responslbllltles of Trugtee$ As explained mDre fully In the Statement ol Trustees. responsibilities set out on page 15. the Trustees (who a￿ also the d1￿ctOrS of the charitable company for the purposes of o)mpany lawl are responsible for the preparation of the financial statements and for being satisfied that they give a tnje and fair view. and for such intemal control as the Trustees det8rTHine is neossary lo enable the preparatson of finanoal stslemenls that are free frorn material misstalernent. whether due to fraud or error. In prepanng the finanoal statements, the Trustees are responsible for asse551ng the charitsble Company's ability to continue 88 a going concern, disclosing, as applicAble. matters ￿lated to going GOn￿M and using the going concern basis of accounting unles5 the Trustees either inten(J to liquidate the charrtable company orto ￿8$e operabons. or have no realistic altemative bLrt to do so Auditorf5 re¥pon$ibilitres for the audit of the finan¢lal Ststements Our objectives a￿ lo obtain reasonable assuran￿ about whether the financial statements a5 a whole a￿ free from rnalenal mlsslatement. whether due lo fraud or errol. and to 1$8ue an auditols report that Indude5 our opinion. Reasonable as5uranTr Is a high level of assurance, but Is not a guarantee that an audit Conducted In accordance with ISAS IUKI will always detect a material misstatement when it exists Misstatements r2n anse from fraud or error and are considered rnalenal If. Individually or In the aggregate. they could reasonably be expected to influence the ewnomic decisions of useT5 taken on the basis of these financial stalernenls Extent to whlch the audit was considered capable of detecting irregularitie5, including frnud Irregularities. Including fraud, are instan￿$ of non-compliance with law5 and iegulations We deson prO￿lU￿$ in line with our responsibilities. outlined above and on the Financial Reporting Council'5 website, to detect material mis5tatemenls In ￿SpeCt of Irregulanties. including fraud We obtain and upt1ale our understanding of the entity, Its activities. its uintrol environrnenl, and likely future development5. Including In ￿latiOn to the legal and regulatory framework applicable and how the entity is cornplying with that framework. Based on this understanding. we identify and assess the risks of material mi$$latement of the financial stslements, whether due lo fraud or error. deson and perform audit prccedures responsive lo those risks and obtain audit evidence that Is sufficient and appropriate to Prov￿e a bas15 foi our opinion This Includes consideration of the risk of acts by the entity that We￿ contrary to applicable laws and regulations. including fra￿* In response to the nsk of irregularitie5 and non<0mplian￿ with laws and regulations, induding fraud, ￿ designed procedures which included. Enquiry of management ancl those charged with governan￿ around actual and potential litigation and claims as well a5 actual, suspected and alleged fraud, Reviewing rninutes of meetings of those charged with govemance". Assessing the extent of Complian￿ w1th the laws and regulations conside￿￿ to have a direct material effect on the financial slalernent5 or the operations of the company through enquiry and inspection. Reviewing financial stateffl8nl disclosures and testing to $upporting documentslion to assess compliance with applicable law8 and regtslalion5', PertomTring audit work over the r4sk of management bias and override of contro15, including lesling ofjoumal entries and other adjustments for appropri8tenes5. evaluating the business rationale of 51gnificant transactions outs￿8 thè normal course of business and reviewing accounbng estimates for indir2tors of potential bia5. 10

MAIDSTONE CITIZENS ADVICE BUREAU INDEPENDENT AUOITORS. REPORT TO THE MEMBERS ICONnNUEDI FOR THE YEAR ENDED 31 MARCH 2021 BerAuse of the Inherent limitations of an audit, there is a risk that we will not detect all Irregularities, including Ih05e leading lo a material misstalemenl In the financial stalernenls or non-wmp11an￿ with regulation. This risk In¢￿ase$ the more that compliance with a law or ￿gulatIOn is removed from the events and transactions refiected In the finanoal stalemenls, aswewll be less likely to t)ecome aware of Instances of non-¢omplian¢e. The risk of not detecting a rnaterial misslalement resulting from fraud Is higher than for one resulting from error, as fraud may involve collusion. forgery. Intentional omissions, misrepresentations, or the override of intemal control. As part of an audit In accordan with ISAS IUKI, we exercase professional Judg￿￿rnt and maintain professional Scepli￿$rn throughout the audit. We also" Identify and assess the risks of Material misststemenl of the financial statements, whether due lo fraud or error. design and perfomi audit Pro￿dureS responsive lo those nsks, and obtain audit evidence that Is sufficient and appropriate to provide a basis for our opinion The nsk of not detecting a rnaterial misstatement resulting from fraud Is higher than for one resulting from error, as fraud may Invofve collusion, forgery. intentional omissions. MISrep￿sen￿tIOns, or the override of intemal control Obtain an understanding of internal control relevant to the audit In order to design audit prO￿dureS that are appropriate in the arcumstanc£s. but not for the purpose of eXP￿SsIng an opinion on the effectiveness of the charitable company's Internal control. Evaluate the appropnateness of accounting policies used and the reasonableness of acthunting estimates and relateLI disclosures made by the Twslees Conclude on the appropriateness of the Trustee5' Use of the going conem basis cf accounting and, based on the audit eviden￿ obtainecl, whether a material un￿rtaintY exists relate¢ to event5 or conditions that may cast svJnificant do￿bI en the chanlable cornpany'5 ability lo continue as a going con¢em Ifwe conclude that a material uncertainty exists, we are reqUI￿d lo drawaltenlion In ouraudilor's ￿portt0 the ￿lated disclosures In the financial statements or, If su¢h disclosures are Inadequate, to modify our opinion Our conclu510n5 are based on the audit evidÉnc* obtainetl up tD the date of our auditorfs report. However, future events or conditsons may cause the charitable Company to Trase to continue as a going concern Evaluate the overall presentation, structure and ￿nIent of the financial staleffl8nt5, including the disclosures. and whether the finanoal statements r8pr8sent the underfying transactions and events in a manner that achieves fair p￿sentatIOn lie. gives a true and fair view) Vve communicate with those charged with govemance war(Jing, among other fflatters, the planned scope and timing of the audit and Significant audit findings. Including any $Enificant deficienc￿$ in internal control that W8 identify dunng our audit. Use of our Teport This report I5 made solely to the chantsble company's rrember5, 35 a body, In accordan￿ wlh Chapter 3 of Part 16 of the Companie5 Act 2006 Our audit worf¢ has been undertaken 50 that we might state lo the charitable company's rDernber5 those matters we are requir￿ to stale lo Ihern In an auditorfs report and for no other purpose. To th& fullest extent permitted by law. do not accept or assume re5POn51bilily lo anyone other than the charitsble company and the thantsble Cofnpany's members as a body, for our audit work. for this report, or for the opinion5 we have fomed Michelle Wilkes FCA (Senior Ststutory Audiiorl for and on behalf of Azets Audit Servic85 Statutory Auditor Globe House. E¢lipse Pad( Sittingboume Road Maiéstone Kent ME14 3EN 2Z/ioIZI

MAIDSTONE CITIZENS ADVICE BUREAU STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 MARCH 2021 Unrestricted funds Restricted funds Totsl 2021 Total 2020 Not•s INCOME.. Donations and legacies Charitable activities Investments 7,091 147,931 183 7.091 852,838 183 8,141 938,868 330 704,907 TOTAL INCOME 155,205 704,907 860,112 947,339 EXPENDITURE.. Charitable activities 135,586 658,118 793,704 835.814 TOTAL EXPENDITURE 135,586 658,118 793,704 835.814 NETMOVEMENTON FUNDS 19,619 46,789 66.408 111.525 Transfers 14 15,3861 5.386 Total funds at 1 April 2020 Total funds at 31 March 2021 179.406 8.374 187.780 76.255 193.639 60,549 254,188 187.780 STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 MARCH 2020 Un￿StrICted funds Restricted funds Total 2020 Total 2019 Notes INCOME: Donations and legaoes Chantable activities Investment5 8,141 194,463 330 8,141 938.868 330 6,617 661.954 156 744.405 TOTAL INCOME 202.934 744.405 947.339 668.727 EXPENOITURE- Charil8ble activitse5 95.128 740,686 835,814 639.396 TOTAL EXPENDITURE 95.128 740,686 835,814 639,396 NET MOVEMENT ON FUNDS 107.806 3.719 111,525 29,331 Transfers 14 11,4031 1.403 Total funds at 1 Apnl 2019 Total funds at 31 March 2020 73,003 3,252 76.255 46,924 179,4( 8,374 187,780 76,255 All Income and expenditure derNe from continuing actsvit￿s. The Stalernent of Financial Activities indudes all gains and losses recognised during the year. The notes on page 15 to 22 forni part of Ih85e accounts. 12

MAIDSTONE CITIZENS ADVICE BUREAU BALANCE SHEET AS AT 31 MAR¢H 2021 Noies 2021 2020 TANGIBLE FIXED ASSETS 10 CURRENT ASSETS Other debtors and prepayments Cash ai bank Cash In hand 400 258.300 295 335,734 174 335.908 2S8,995 CREDITORS- AMOUNTS FALLING DUE WITHIN ONE YEAR Accruals and deferred Incorne 55.115 39.691 NET CURRENT ASSETS 280.793 219.304 Provision for Iiabililiès and charyes NET ASSETS 18 26.605 31,524 254, 188 187,780 General unrestiicted funds Designated funds Reslncled funds 12 159.157 34.482 60.549 144,924 34,482 8,374 15 254.188 187,780 Approv the Boa f Trustees oll .1. i.iJ.o12 1..... and are signed on its behalf by. MR S BONNY MAL CHAIR OF THE RA D OF TRUSTEES MR D PARRISH MEMBER OF THE BOARD OF TRUSTEES Company No. 02234220 The notes on page 15 to 22 fomi part of these accounts. 13-

MAIDSTONE CITIZENS ADVICE BUREAU STATEMENT OF CASH FLOW FOR THE YEAR ENDED 31 MARCH 2021 N¢rtts 2021 2020 Cash nows from op8ratirig activlties Net eash inflow from opernting a¢t1¥It￿$ 17 77.130 54,395 77,130 54,395 Inve$tlng activities Interest ￿￿1Ve4 183 330 Net cash 9enerated from InveS￿n9 a¢tlvrt￿s 183 330 Net Increase In cash and cash 04ulvalents 77,313 54.725 Cash and cash equivalents at beginning of year Calh and rash equlvalents at end of year 258,595 203.870 335.908 258.595 The notes on page 15 to 22 fom) part of these accounts 14-

MAIDSTONE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MAR¢H 2021 Accounting policies al Basis of accounting The Maidslone Citizens Advice Bureau Ilhe 'chanty'l Is a chanty registered with the Chanty CoTnrnission in the Unrted Kingdom The addres5 of the registe￿￿ Offi￿ 1$ given In the chanty information on page 1 of these financial staternents. The nature of the charity's operations and principal activities are detailed in page 2 of these financial stat￿nentS The chanty constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepa￿d In aecordance with the Accounting an¢ Reporting by Charit￿8. Statement of RecommendÈrJ Practi￿ applicable lo chanties preparing their accounts In accordanc* the Financial Reporting Standard applicable In the UK IFRS1021 Issued in October 2019, the Financia5 Reporbng Standard applicable In the United Kingdom IFRS1021. the Charities Act 201 l and UK Generally A¢￿pted Practi￿. The financial statements are prepared in sterfing which 15 the funcbonal currency of the eharily ancl rounded lo the nea￿$t £1. The significant accounting poliae5 applied In the preparation of these financial statements are set out below. These polioes have been consistendy applied to all years presented Un￿$$ otherwise 51aled. The charity has availed Itself of Paragraph 4111 of Schedule 1 of the Small Cornpanies and Groups IAccoun15 and Director5, Reports) Regulations 2008 an¢ adapted the forynat of the financial statements to reflect the special nature of the chanty's activities. bl Going Concern These financial statements are p￿pared on the going eoneern basis The Trustees have a reasonable expectation that the charity will (oftlin￿ In operational ex15tenTr for the foreseeable futu￿. The Trustees have conside￿ the Impact of the COVID-19 virus on the future activity of the charity. The Trustees do not expect a reduction In a¢livity in the long term As a consequence of this factor an(J other eviden￿ available to the Trustees In ￿SpeCt of the chanty'5 activities and level of ￿serVeS, the Trustees are $atisfied that the Charity has sufficient ￿SoUrceS to rn8et Ils liabilities as they fall due for 8 period of at least twelve months from the date of signing of these finan(Jal statements Accordingly, the financial slalements are prepared on a going concern basi5 and do not include any adjustments whi¢h would be ￿e￿53ary If this basis of preparation was Inappropnale. ¢1 Funtl accounting un￿strICted funds are those available for use al the discretion of the Trustees In the furtherance of the general objectives of the charity which have not been designated for other purpose$ Designated funds a￿ un￿striCted funds thal have been sel aside by the Trustee$ for particular purposes Restncted funds are funds which a to be used In accordantr with specific restrictions Imposed by donors which have been raised by the charity for particular purposes dl Income recognltlon Grants and service 8greemenl incorne a￿ ￿¢09n1$ed In the Statement of Financial Actniities when the chaTrty has entitlement to the funds, where the service It relates lo has cornmen￿d. il is probable that Ihe income will be received and the amount be measured ￿liablY and Is not ¢Jefer￿d Other Income is recognised In the accounts on an accruals basis with the ex￿ptIOn of donation5 which a￿ recognised on a cash received basis. el Expenditu Expenditure Is recA)rded on an a¢cruals basis induding 1rECoverab￿ VAT and allocated on the following basis.'- Costs ¢l￿dIY allocated actual basis. Support costs- depending on typ8 of c05t and the Trustees. best estimate of usage. Other cost5- actual ba518 fj Tanglble flxed a$$ets and Ilepreciation Individual fixed assets costing £1,000 or Fnore are slated al cost less depreciation Depreoation is provided on Offi￿ and computer equipment to write off the cost. less estimated residual value of assets overtheir expected useful ewnomic life of Iwo or three years At each reporting perio¢ end ¢ale. the chanty reviews the carrying amounts of Ils tangible assets to delerrnine whether there is any Indic2tion that those assets have suffered an Impaim)ent loss. If any such indication exists, the recoverable amount of the asset 18 estimated In order to delem)Ine the extent of the irnpairrnent1085 lif any) 15-

MAIDSTONE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 Accountlllg poli¢le$ l¢ontlnuedl gl Operating leases Rentals payable under operating leases are charged on a straight line basis over the lease lemi h) Pen5ion5 Contributions payable to the d)anty's rnutti-employer pension plan are chafged to the Income and expendilu a¢count on a payments basi5. The chanty recognises a liability for the obligation under the wnsion plan's recovery plan. The amount re¢ognised is the net present value of the defi¢il reduction contributions payable under the agreement. The p￿sent value is CAlcu18ted using the discount rate disclosed in note 18 il Debtors and ¢redltors recelvablelpayable within one ytar Debtors and ¢￿ditorS with no stated interest rate and rtceivable or payable within one year a￿ re￿rded al transaction pri￿ Any losses arising from impairment are recognise¢ In the statement of financial activities underexpenditure arising on Chantable aCtsVit￿s. 11 Employee benefits hen employees have ￿nde￿d Servi￿ ¢0 the charity. short-term ernployee benefits to which the employees are ents.lled are recc4nised atthe undiscounted amount experted io In exchang8 for that 5ervi(%. Judgements and key Sources of #stimation uncertainty In the appl¢ation of the charity's accounting polirjes, the Trustees are required to make iud9emenls. eslimales and assumptions about the carying amount of asset5 and liabilrties that a￿ not reaclily appa￿nt from other sour￿$ The estimates ané associated assumptions are based on h15torical eXpe￿en￿ and other factors that a￿ conside to be relevant. The￿ a￿ no judgements or key sources ofestKnation un￿rtaintY Income from donations and legacies Unrestricted funds Restrlcted fund8 Totsl 2021 Total 2020 Fundra151ng Donations 1.305 5.786 1,305 5,786 5,300 2,841 7.091 7,091 8,141 Income from charitable activiti8S Unre$trl¢ted lund$ Re8trict8d funds Total 2021 Total 2020 Maidstone Borough Counol grants Money Advi￿ Serv Golding Horn85 Pension Wise Henry Smith (MDS Prisonl Ener9y Best Deal Universal Credit- Help to Claim A B Charitable Trust Refund of ovetpaymenl of legal servi￿$ ¢omrnis8ions 124.IXK)I Other project5 24,831 142,100 142.1(10 53.169 5,000 442,386 53,008 26,485 129,859 151.100 58.417 5.000 454.228 54.200 14.277 163.283 10.0(KI 53.169 442.386 53.008 26.485 129.859 124.0(K)I 24,831 852,838 28,363 147.931 704,907 938,868 16-

MAIDSTONE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUIITS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 Analysis of expenditure Olreet Costs Support cost$ Total 2021 Total 2020 Citizens advi￿ Services Prison support Energy advice PeTr$￿0n advi Financial advi Benefit advice 96.885 29.755 19,465 313,963 47,350 103,914 45.721 13.753 142,606 43,508 19.465 400.573 58,SSS 128,997 95,128 48.413 11.732 458,505 59,034 163,002 86,610 11,205 25,083 611,332 182,372 793,704 835,814 Support CO8ts 2021 2020 Nots Staff ¢osls Premises costs Gener81 office costs Bank charges GovernanTr costs 82.712 37.023 56,623 49,180 34,527 92,108 60 9.941 5.913 182.372 185,816 7. Govemance costs 2021 2020 Auditor5. ￿MUneratIon AuditOT5' ￿Munera￿oN under provi3ion in previous year Meeting costs 5,913 5,412 1,812 2,717 5,913 9,941 Net expenditure This Is stated after charging. 2021 2020 Audito¢5 refnuneration Rent payable on property under op8rating leases 5.913 23.000 7,224 23.000 28.913 30,224

MAIDSTONE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 Stsff costs 2021 2020 Wages and salaries Social secunly cost5 Employer pension cost5 574,147 41,(￿9 32,788 569.639 41.038 28.922 646,QNJ4 639,599 The key manag8rn8nt petsonnel of the charity comprise the Tru5tee5 and the bureau managets. The Trustees ￿￿1Ved no ￿MUneration forthe year ended 31 March 2021 12020. £Nill During the year, one of the Twslees had expenses reirnbur5ed by the chanty The total expenses reimbursed lo the Trustee amounted to £132 12020 £4721. These (￿St$ related to Sundry supplies of refreShTr￿nts for staff members as well as parking cost5. The total remunerats.on InduL1ing pension wnlributs'ons and ernployer5 national insurance ￿CeNe￿ by key rnanagernent personnel for their seNice io the charity wa5 £125,66212020". £128.7271. The average number of salaried employee5 dunng the year VRS 3412020. 331. There were no employees12019' none) who ￿ceIVed totsl employee benefits lexduding employer pension costs) of rnore than £60,000. 10. Tangible fixed assets Offl¢e and computer equipment Cost At 1 April 2020 and al 31 March 2021 96,327 Deprecbation At 1 Apnl 2020 and al 31 March 2021 96,327 At 31 March 2021 Net book Value At 1 April 2020 and at 31 March 2021 11. Ac¢rual$ and deferred income 2021 2020 AccxuaI5 Other ￿dItorS Deferred incorne 8.715 24.000 22.400 5.412 34,279 55.115 39,691

MAIDSTONE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 12. General unre5trictsd funds 2021 2020 Balance at 1 Apnl Net In￿Me Transfer to restricted fU￿S 144,924 19,619 15,3861 38.521 107.806 11,4031 8alance at 31 Ma￿h 159.157 144,924 13. Deslgnaled fund$ Balance at l April 2020 Designations Balance at released 31 Mar¢h 2021 designations Premises an(J development fund 34,482 34.482 Comparative year Infomiation. Balance at New 1 April 2019 designation$ Oesignations Balance ot released 31 March 2020 P￿MIseS and devek)pfflent fvnd 34.482 34,482 The P￿rnIseS and Development Fund has trEen designated to provKle for futu￿ ￿sOurceS in these two areas. 14. Restricted funds Balance at 1 April 2020 Balance at Transfern 31 March 2021 Income Expenditure Henry Smith (MDS Pnsonl Energy Best Deal Pension Wise Money Advic£ SeNI Universal Credit- Help to Claim 8.287 53,008 26,485 442,386 53,169 129.859 143,5081 126.4851 1400.5731 158.5551 1128.9971 1658.1181 17,787 41,813 5,386 87 949 8,374 704.907 5,386 60,549 Comparative year inforrnats"on.' 8alance at 1 April 2019 Balznce at Transfers 31 March 2020 Income Expenditure Henry Smith (MDS Prison) Energy Best Deal Pension Wise Money Advice Service Universal Credit- Help to Claim 2,500 12,5451 2,680 617 54,200 14,277 454,228 58 417 163.283 148.4131 111,7321 1458.5051 159,0341 1163.0021 1740.6861 8,287 1,597 11941 87 3,252 744.405 1.403 8.374

MAIDSTONE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2020 14. R•stricted lund$ l¢ontlnuedl The Dbiective of the Henry Smith Fund IMaid5tone Pnson Advice Proiectl is to Provide advi￿ and support to pri50neT5. Staff and their families. The objective of Energy Best Deal is lo infofrn consurners how to reduce eneryy bills by efficien¢y savings or switching Supplie￿ and to provide Information about the help available from energy suppliers and govemmenl for consumers struggling lo pay energy bills. The funding has been extended for 201912020 and the deficit InCUr￿d by ex￿$3 Ggse loads will be Clea￿d. The objective of Pension Wise is to provide Impartial pension advice and guidance. The obsective for the Money Advice Service is to provide free and impartial Money advice. The objective of the Universal Credit- Help to Claim Fund Is to provide advir* and assistance to persons requiring financial support 15. Analysis of net assets between fund$ Unr85tricied funds 2021 Restricted fund5 2021 Total 2021 Current assets Arnounls falling due ￿thIn one year Provisions 255.419 135.1751 126.6051 79,949 119,4001 335,908 155,1151 126,6051 254,188 193,639 60.549 Unrestrlcted funds 2020 Restricted funds 2020 Total 2020 Current assets Amounts falling due within one year Prov5s10ns 222,821 111,8911 131,5241 179,406 36.174 127,8001 258.995 139.6911 131.5241 187.780 8.374 16. Flnanclal commltrnents The charity had commitments under non-cancellable operats.ng leases as follows. Land and buildings 2021 Land and bulldlngs 2020 Expiry within one year Expiry in 2 to 5 yea Expiry in over 5 years 23.000 92.000 143.750 23,000 92,000 166,750 258.750 281.750

MAIDSTONE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 17. Cash generntsd from operations 2021 2020 Nel Income 66.408 111,525 Adju5trn8nts for.. Investment Ineoffje Decrease In debtor5 IDecreaseiiincrease in creditors Decrease In pension prov15ion Cashflow frotn operating activrties 13301 2,g89 153,0721 16,7171 54,395 400 15,424 14.9191 77.130 18. Pen$lon commttments TPT Retirement Solutions- The Growth Plan The charity participate5 in the scherne. a multimployer scheme which provides benefits lo some 1,300 non- associated participating employers. The scheme Is a defined benefit scheme in the UK 5t Is not possible for th8 charity lo obtsin Sufficient Infornation to enable It lo account forthe scheme as a defined èenefitscherne Therefore, It accounts for the 5cherne as a defined contribution scheme The scheme is subject to the funding ￿gislatIon outlined In the Pensions Act 2(K14 which carne into force on 30 December 2005. This, together with documents Issued by the Pension5 Regulator and Technic81 Actuarial Standards Issued by the Financial Reporting Council, Set out the framework for fvnding defined benefit occupation81 pension schernes in the UK. The Scheme Is classified as a 'la5t-rnan standing arrangement,. Therefo￿. the charity Is potentially liabè for other participating employets, obligations if those ernployers are unable to meet their share of the scheme defi¢il follo￿ng withcjrawal from the scheme Participating employers are ￿9allY required to meet their share of the scheme deficit on an annuity basis on wrthdrawal from the scherne. A full actuanal valuation for the scherne was carried out at 30 September 2017. This valuation showed assets of £794 9m, liabilities of £926.4m and a deficit of £131 Sm To eliminate this funding shortfall, the pension plan trustee has asked the participating employer5 to pay addrtional contributions lo the scheme as follo￿. Deficit eontributions From 1 Apnl 2019 to 31 January 2025 £11.243.000 pa (payable monthly and increasing by 3% on each 1 Aprill Unless a conc8s&on has been agreed vAth the Twslee the temi to 31 January 2025 appls. Note that the Scheme's previous valuaiion was carried out with an effective dale of 30 September 2014 This V81u2tiOn Showed assets of E793.4m, liabilities of £969.9m and a de[l￿t of £176 Sm To eliminate this funding shortfall, the pension plan trustee has asked the partiapating efflployers to pay additional contributions lo the scheme as follows.. Defl¢lt COn￿but10nS From 1 April 2016 10 30 September 2025. £12,945,440 pa Ipayabl8 monthly and in¢￿asIng by 3% on each 1 Aprill From 1 April 2016 to 30 September 2028" £54,560 pa Ipayable monthly and In￿asIng by 3% on each 1 Apnll The recovery plan contribulions are allocated to each participating employer In line with their eslirnaled Sha￿ of the Series l and Series 2 scheme liabilities. ere the scheme Is In deficit and where the charity has agreed to 8 deficit funding arrangernent the charity recognises a liability for th15 obligation The amount re¢ognised Is the net present value of the deficit reduction ¢ontnbutions payable under the agreement that relates lo the defirjt. The posenl value 1$ calculated using the discount rale detailed In these disclosures The unwinding of the discount rale Is recognise¢ as a pension cost 21

MAIDSTONE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 18. Pen$lon commitrnents Icontirluedl Present Values of provlslon 31 March 2021 31 Mar¢h 2020 31 Ma￿h 2019 Present value of provision 26,605 £31,524 £38.241 Reconciliation of opening and closlng provision 2021 2020 Provision at start of peri(vJ Vnwinding of the discount f8cLor Iintertst expense) Defiat contribution pai Re-measuremenls- impact of any change in assumptions Provision at end of period 31.524 708 16.5371 910 38,241 484 16,3461 18551 31,524 26.605 Income and expenditure impact 2021 2020 Interest expense Re-measurement5- impact ofany change in 83surnptions 708 910 18551 1,616 AsSUrnPtion8 31 March 2021 31 March 2020 31 March 2019 Rate of discount 0.66% 2.53, 139Yo The discount rates shown above are the equivalent Sing￿ di$¢ount rates which. when used lo discount the lutu very plan Contribution5 due, would give the same results as using a full AA corporate bond yield curve to is¢ount the same ￿t0Very plan ￿nt￿bUt10￿S. 19. Analysis of changes in net debt 8alance at 1 Aprll 2020 other non- Balance at Cashflow8 cash changes 31 Mzrch 2021 Cash 258,595 77.313 335,908 20 Related party trnnsactions No transactions with related parties We￿ undertaken during the year. 21. Events after the end of the reporting period Dunng September 2021 a ￿$OlUtion was achieved with the Legal Aicl Agency regarding a ￿f￿nd of di8PUted overpaid fees that had been in dispute for a number of years It was agreed to repay £24,000 In Order to achieve Closu￿ an<1 this had been provided in the financial statements for the year ended 31 March 2021. Prior to September 2021 no reasonab￿ assessrnent of the provision was availab 22-

MAIDSTONE CITIZENS ADVICE BUREAU DETAILED INCOME AND EXPENOITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021 Unrestrlcted funds Re$trlcted funds Total 2021 Total 20ZQ Income Maidslone Borough Counul annual grant - Welfa￿ ￿fOrM initiatNe Money Advice Serwce Pension Wise Donations Dep0511 account Intere51 Golding Homes Fundrai51ng Energy Best deal Henry Srllilh IMDS Prison) Universal Credit- Help lo Claim AB Charitable Tnjst Refund of overpayrnenl of legal serVi￿S commissions Other proierAs 142.100 142,100 151,1 53,169 442,386 53.169 442,386 5,786 183 5.000 1.305 26.485 53.008 129,859 58,417 454,228 2.841 330 5,(KID 5,300 14,277 54,200 163,283 10.000 5,786 183 5.000 1,305 26.485 53,008 129,859 124,0001 24.831 124,0001 24,831 28,3e3 155.205 704.907 860.112 947,339 Expenditu Schedules Eslablishmenl expenses 9.969 27,054 37.023 34,527 Adminrslration expenses 122.566 625.944 748,510 790.615 Sundry expenses 3,051 5,120 8,171 10,672 135,586 658,118 793.704 835,814 Surplus for the year 19.619 46,789 66.408 111.525 -23-

MAIDSTONE CITIZENS AOVICE BUREAU SCHEDULES TO THE DETAILEO INCOME AND ÉXPENDITURE ACCOUNT FOR THE YEAR ENOED 31 IMRCH 2021 Unrestrictsd funds Restritted funds Total 2021 Totsl 2020 Establlshmgnl expenses Rent InSUran￿- p￿miseS Water Ga5 Electricrty Repair5 and ￿ne￿al$ - P￿rniseS c￿anIng and Gleaning materials 4.944 207 77 285 452 3,734 270 18.056 655 304 1.405 1.960 3.656 1.018 23.000 862 381 1.690 2.412 7.390 1,288 23,000 898 742 1,618 2,133 3,852 2,284 9,969 27,054 37,023 34.527 Administration expenses Salzries and 500al 5ecunty costs Pension 5cherne contributions Travel cA)st5 Training Books, information and IT systems Telephone Pnnting and stationery Postage Advert151ng and publioty Computer and office expenses Other office costs Insurance Hire of rooms Project ￿St8 Universal Cra*it- Citizens Advi Money Advice Service- Citizens Advi 95,655 9,903 393 19 3,823 5,079 225 175 488,767 53,679 2,816 272 12.382 9,684 908 863 584,422 83,582 3,209 291 16.205 14.763 1.133 1,038 585.464 54.135 27.068 153 16,459 7.977 4.759 752 6,084 403 807 5.268 1.878 3.387 26,216 11.352 2.281 4.194 26,216 10,052 4,409 1,949 44,011 336 19,500 13.011 19,824 19,824 122,566 625,944 748,510 790.615 3. Sundry expenses Bank charges Auditors, remuneotion Sundry expenses AGM and other meetings Professional fee5 21 1,106 1,883 80 4.807 101 5.913 1,883 60 7.224 2.717 671 41 233 74 3,051 5.120 8.171 10,672 24-