2023-03-31-accounts

Citizens Advice

Maidstone

a registered charity

Helping You Turn the Page Annual Report 2022/23

Free Confidential

Impartial Independent

Citizens Advice Maidstone is the operating name of Maidstone Citizens Advice Charity Reg. No. 299055 Citizens Advice Membership No. 75/004 Company Reg. No. 2234220

Citizens Advice Maidstone is supported by Maidstone Borough Council

2 Bower Terrace, Tonbridge Road, Maidstone ME16 8RY Advice Line: (Freephone) 0808 250 5704 Email Advice: [e-mail] Website: www.maidstonecab.org.uk

Trustee Board 2022-23

President: The Mayor of Maidstone, Cllr Gordon Newton

Elected Members:

Mr S B Malhotra: Chair

Mrs S Hawkins: co Vice-Chair (to February 2023)

Mr R Bird: co Vice-Chair

Mr D Parrish : Hon. Treasurer

Mr J Cobbett Mrs W Foster Mr I Owen Mr A Breen Mrs J Woods

Mrs L Mason (from November 2022) Mr P Stonely (from November 2022)

Co-opted Members:

Cllr Mr P Harper: Maidstone Borough Council

Staff Representatives:

Chief Executive: Mr P Hardy Volunteers: Mr S Jones Paid Staff: Ms T Weber

Governance:

Through regular reviews the Trustee Board endeavours to reflect on and apply the principles of Organisational Purpose; Leadership; Integrity; Decision Making, Risk and Control; Board Effectiveness, Diversity, Openness and Accountability contained in the Code of Governance in order to facilitate continuous improvement.

Challenging discrimination Valuing diversity Promoting equity and inclusion

Chair’s Report

Another year has flown by -- once again -- it seems time passes quickly a) when you are having fun

b) as you are getting older

I suppose both could be true, but if I could choose, I would prefer a) although b) seems to be closer to the truth!

We are now in the second year of my stewardship as Chair and I must say it is business as usual. We came out of various Lockdowns and hoped to continue providing our service to the Community pretty much as before. Rules and regulations meant that we could only start very slowly opening our doors to the public of Maidstone. Slow and steady as she goes!

Our CEO, Paul Hardy, really lives up to his name. He decided that the pandemic had taught us good lessons. Staff working from home were trusted that they would be as effective as they were in the office.

My own impression has been that they excelled, delivering a commensurate service to Clients on the ‘phones and online. Suffice to say that even with reduced resources we continue to provide our service to many more people than other similar organisations.

Demonstrating the value of our work is crucial, as the pressures on the public finances continues to gather pace, with national and local spending decreasing further year on year. It is our responsibility to communicate to funders why Citizens Advice is an essential service and not just an optional extra. There is enough statistical evidence in this report to demonstrate this.

When the restrictions were lifted and we came back into the office, Paul decided that we will use the lessons from the pandemic and offer a hybrid type of service to our Clients. We adopted the “best of what we had learned and the best of what did” to work in different ways and provide most of our services remotely -- via telephone as well as digitally -- and reserving face-to-face for the vulnerable and more complex cases. Fortunately, our staff and volunteers adapted to the new regime extremely well and it is a credit to their dedication and commitment that in this most demanding of times we have helped 30% more clients despite our having a lower level of resource.

Volunteer Advisers predominantly work at the office whilst Paid Staff provide a mix from home and office. This system works very well as senior staff can be contacted wherever they are working from. Support, supervision, and training can still be offered remotely so that no one feels they are working out there on their own. Our goal is to empower clients solving their problems by themselves; others requiring more support do receive further help through detailed work by our Specialists.

All Projects have been delivering according to each funder's satisfaction, and as all those personnel delivering these services can also work from home, it seems to me that we have picked out the best of both worlds.

PensionWise is still conducted predominantly on the ‘phone although some face-to-face appointments are carried out in Maidstone or Brighton. Similarly, too, Help to Claim became initially an online service and Citizens Advice National is encouraging the funders, DWP, to start moving towards a face-to-face service again.

Senior staff continue to be guided and supported by the Trustee Board who were quickly on board with the changing circumstances. Our Board has continued to function as usual with meetings moving seamlessly, working both via face-to-face and established online platforms. Similarly, staff meetings have successfully continued by using a hybrid model of personal attendance or joining online.

We continue to work with several partners within Local Government and Statutory Agencies to improve the policies and practices that affect our communities. We have been working collectively with other Local Citizens Advice centres in Kent to inform public policy and help regulators, as well as influence private industry to make their services fair for consumers.

Our service moves from strength to strength as we have been successful in securing further contracts from existing and new funders. Paul and his team have been successful in finding additional funds for us to offer a weekly service for the residents and users of Trinity Foyer. Another project works with funds from the

Colyer-Fergusson Charitable Trust to deliver services to the Clients of Blackthorn Trust under the Mental Health banner.

We are slowly starting to welcome new volunteers to our Service who come from a wide range of backgrounds, including young people, professionals who want to broaden their horizons, retired people who want to give something back and parents whose children have started school – so we offer a range of support services to meet the needs of all our volunteers too. Our commitment to value diversity, promote equity and inclusion means we are encouraging individuals who might not otherwise wish/be able to volunteer to come and join our vibrant team.

Our service has a major impact on people’s lives, particularly the most vulnerable in society. Our service is best known for solving problems through advice, but we also make a difference by solving the underlying causes of these problems through our research and campaigns volunteers. Our team working within the Social Policy department has contributed to vital policy changes that will help more people make ends meet. The team collects Client information to enable us to work with our local government — at parish, district, county level — to inform debate with our data and client stories.

I finish by giving my thanks to all those who support this Organisation, whether by working in it; by providing funds to ensure we continue as before; or by donating their time and energy in any way they can.

Ladies and Gentlemen, I commend this Report to you.

Thank You.

Bonny Malhotra, Trustee Board Chair

An Office Co-ordinators View

The wheel was first used by the Sumerians in the 4th millennium BC in Lower Mesopotamia (what is now modern-day Iraq) and along with the light bulb and the printing press, is often cited as one of the most important inventions of all time.

Having said that, crucial to the performance and efficiency of the wheel is its axle, the size and shape of which has to be just right in order to ensure fluidity of movement and speed of motion, in any direction and under all circumstances.

And that is how I see the role of the Office Co-ordinator within the Admin function at Citizens Advice Maidstone.

Our Service is like a well-oiled and constantly rotating wheel, agile enough to be able to deal with most obstacles in its path.

However, this is only made possible by the smoothness and versatility of the operation of the Admin department, which acts as the linchpin for the entire organisation, enabling us to comfortably traverse any and all terrain and deal effectively with matters both big and small.

Certainly, Covid proved to be a major bump in the road, as is the current ‘Cost of Living’ crisis and the resulting sacrifices that continue to be made by so many will not be forgotten.

Never-the-less, I am confident that with the help and support of a dedicated team of paid staff and volunteers, as well as the good will and continued backing of our friends and funders, we can continue to help our clients deal with just about anything that life throws at them.

After all, as Victor Hugo said, the future has many names: For the weak it means the unattainable; for the craven it means the unknown but for the courageous, it means opportunity!

Office Co-ordinator

Employment Advice

As we continue to help more clients through our new way of working, so we see more clients needing help with employment issues. Employment queries have risen again this year, and continue to play a large part in our daily work.

Unfortunately the current themes affecting so many people in their daily lives also affect their employers. Rent increases, energy costs and rising prices mean businesses as well as households are struggling, one consequence being rising numbers of dismissals through redundancy.

According to government figures (Monthly Insolvency Statistics June 2023) company insolvencies were 27% higher than the same period in 2022, and the highest since 2009. In other circumstances, rival businesses are taking over struggling companies and employees are confused as to where they stand, as often neither the transferring or transferred employer correctly applies Transfer of Undertakings (Protection of Employment) Regulations (TUPE).

Nonetheless, this – like so much EU derived employment law – continues to protect workers’ rights and we have been able to provide our clients with the advice they need in often complicated circumstances.

Inevitably we also see employers continuing to attempt to save money by underpaying their employees or altering their terms and conditions, often without the employees’ consent.

Discrimination continues to be an issue in many cases, often leading to the above problems or causing the client to leave their job as the employers’ unfair behaviour makes it impossible to remain.

Clients with employment queries rarely have one single problem with their employers, however our advisers are skilled in identifying these issues and supporting the clients, not just in terms of identifying their rights in the employment situation, but also recognising the impact that the reduction in income will have on the clients’ housing and other areas of life.

What may start as a query about whether it was fair for the employer to sack them or cut their hours will often result in the client being guided into making a claim for benefits or helped with their housing situation, as well as being fully advised on their employment rights.

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Employment Adviser
Employment - Top 5
Pay & Entitlements
Dismissal
Terms & Conditions of Employment
Dispute Resolution
Redundancy
0 50 100 150 200 250
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Energy

We successfully obtained a new contract with Citizens Advice funded to deliver energy advice and were able to assist many people during very testing times when energy prices have been at an unprecedented high.

Under the contract, we have been able to issue fuel vouchers for those on prepayment meters to help with the rising costs as, even with the government assistance of £67 per month, such clients were still struggling to ensure that they had enough credit to get them through the week, let alone the winter.

In addition, we are also trying to inform people of the dangers of Carbon Monoxide poisoning. Many people know of it as the “silent killer” but are unaware of what symptoms they need to look out for and we were able to offer our clients Carbon Monoxide monitors free of charge where there was not one already present in the home,

Our office has been able to deliver full energy advice and help members of the public to examine their behaviour when it comes to using energy. Advising people that even relatively minor changes such as turning off sockets and using a draught excluder at the bottom of the door can help keep costs down and overall, we advised 145 clients on the subject of Carbon Monoxide and sent 43 alarms to clients who did not previously have one in place.

We also set up outreach sessions in an attempt to capture clients who may have missed out on receiving energy advice by other means.

Our energy team has worked hard to get as much advice and assistance out to people who have been in dire need as possible and I would like to take this opportunity to thank them all for achieving our target over all areas of energy advice.

We hope that prices will eventually fall and with the implementation, following advice from us, of some small behavioural changes, people will be in a position to manage a little better.

Energy Adviser

Equity, Diversity and Inclusion

Equity, diversity and inclusion is the bedrock of our service. We want our service to be accessible to anybody who needs us, we want to provide them with the service that they need. We also want to be an organisation that people want to work for, because of our values and what we do. But what do these words mean?

Equity is about treating everyone justly and according to their circumstances, we will adapt our services to their needs. This is often confused with equality which simply means treating everyone the same. The picture below shows the difference far better than any words.

The population of Maidstone is diverse, and we aim to ensure that they feel confident to use our services whoever they are. This goes for everyone who works for us too, we want to attract the best talent and their diversity will give confidence to our clients. We all benefit from an inclusive service reflecting different social and ethnic backgrounds and different ages, gender and sexual orientation.

These are goals that we may never meet fully, but are committed to build upon all that we have already achieved. This year we will look at how we might better serve some of the harder to reach groups as well as reflecting on the profiles of our own people.

 Interaction Institute for Social Change | Artist: Angus Maguire.

Housing Advice

Issues around housing are a consistent presence in society and, therefore, our clients need to know their rights and responsibilities. The number of individuals experiencing difficulties regarding their housing has been exacerbated in the wake of the pandemic and the consequential steady rise in the cost of living.

People from all walks of life are finding day to day living more of a struggle, which has a direct impact on the affordability of bills, the biggest of which being housing costs and rent.

The provision of practical housing advice is therefore imperative, and can be very complex in nature. Citizens Advice work alongside other agencies in the local area; having strong ties, of course, with our local council, in order to meet the ever- growing needs of our clients.

Cooperative working such as this, has allowed us to see more clients, especially those that are potentially more vulnerable, in a face to face setting at Trinity Church. Working in tandem with the housing team at Maidstone Borough Council, we are able to highlight and address client’s other needs while navigating their housing concerns.

Ensuring clients are getting the best information in order to prevent homelessness is at the forefront of our housing advice service; making sure they know their rights when faced with a section 21 notice and are aware of the support organizations available. Clients also need to be aware of how their rental deposits should be protected and the impact this can have if this is not done so properly.

We are here to help people tackle problems with landlords, in terms of what their rights and responsibilities are and what support they can get if repairs are not being addressed.

The introduction of the Social Housing Act in 2023 aims to regulate this sector of the industry more profoundly, dealing with landlords who are failing their tenants and not providing suitable, safe housing that can truly feel like a home.

Housing Adviser

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Housing - Top 5
Private Sector Rented Property
Local Authority Homelessness Service
Access to & Provison of Accommodation
Housing Association Property
Threatened Homelessness
0 100 200 300 400 500 600 700 800
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Maidstone Prison Advice Service

This year saw a gradual return to normal operations in HMP Maidstone with face to face appointments increasing as the Prison Service further reduces restrictions due to the pandemic. We initially use a paper based advice system and will arrange appointments for more complex issues and for clients who need additional support. We work closely with the Resettlement Team in the prison where there have been changes in staff, which initially affected service delivery as they became used to our unique requirements. Demand for our services remains high.

The prison is designated a Foreign National Prison where most inmates face deportation at the end of their sentence. English is not usually their first spoken or written language. Interpretation is normally through using other prisoners with better grasp of English. We can also access “The Big Word” telephone translation service.

Our role is intended to help clients deal with issues on the outside of prison in order to prepare for release either in the UK or abroad. In other words “Helping you to turn the page” for a better life.

During 2022/23, we helped 240 prisoners in 489 interactions dealing with 247 issues including 747 letters sent to and for clients. The main work remains trying to obtain the return of property from enforcement agencies (171 requests). Other issues included housing, debt, benefits, Tax & NI, Finance, immigration, health, legal and employment issues. We are not necessarily informed about the results of our actions but we do know of 85 positive outcomes on behalf of prisoners and £8,500 in financial gains.

Prison Advisers

Money Advice

Talking about a financial problem can be very distressing for some clients as they find it embarrassing to find themselves overwhelmed by debt and creditors chasing them for money.

They may have been contemplating calling for help for some time.

Once a client is assisted to fully understand their financial situation often a sense of relief is felt, as they are no longer alone in their situation.

At Citizens Advice we empower our clients and offer options to help clients understand their options for dealing with Priority and Non Priority debts.

Clients are offered a benefit check to help to maximise their income and we assist the client to complete a budget sheet to show income and expenditure.

Often clients have never previously engaged with budgeting and have always paid the creditor who shouts the loudest.

We encourage our clients to engage in collecting information to empower them to be involved in looking at options to deal with their debts.

Clients are helped to understand that it is never too late to deal with a creditor and that there are several options available to start dealing with their debts.

Clients may be eligible for a Debt Relief Order (DRO) to write off their debts or a debt management plan, IVA or in extreme cases Bankruptcy along with several other remedies.

It is extremely satisfying to assist a client to start their journey to “Turn the Page “and manage their ongoing finances to become debt free.

Money Adviser

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Debt - Top 5
Council Tax Arrears
Other Debt
Credit, Store & Charge Card Debt
Unpaid Parking Penalties & Congestion Charges
Fuel Debts
0 50 100 150
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An Operations Manager’s View

2022 – 2023 has been interestingly eventful in Bower Terrace: Citizens Advice Maidstone has been implementing a new way of working since the pandemic, and although we no longer need to observe the various protocols associated with lockdown and social distancing, we have found that maintaining our service over the phone rather than face to face has resulted in more clients being helped, with better targeted advice.

We have offered face to face appointments to clients who need them since July 2021, and this has been working well for advisers as well as the clients they help. We have also returned to a limited number of Pension Wise appointments in the building and welcomed a number of new faces as the Help to Claim service, and team, expanded.

This coincided with the introduction of a new phone system, initially for Help to Claim before being extended to Pension Wise and latterly Adviceline , which has on occasion tested everyone’s inner strength.

Our volunteers have taken all the changes in their stride, and more than met the challenge, and we have also seen an increase in the numbers of applicants interested in joining them, several of whom are either now advising or in training.

Alongside this, we are continuing to deal with many email enquiries and at the end of the year 22-23, are about to start working in Trinity House one day a week helping Maidstone Borough Council clients by appointment.

As the restrictions imposed on us by the pandemic recede into the distance we can definitely say that we have turned a page, and we are now working far more effectively than we did before, and helping many more clients turn their own pages.

Operations Manager

Pension Wise

Citizens Advice Maidstone is one of 38 local Citizens Advice who have been delivering the government’s Pension Wise service for the last 8 years. Launched in April 2015, Pension Wise was a new guidance service set up to help people understand their options under the pension freedoms. Pension Wise is a service from MoneyHelper .

Citizens Advice Maidstone delivers Pension Wise appointments to people aged 50 and over with a defined contribution pension.

Key statistics For 2022/23, Pension Wise has delivered 70,454 appointments across the service in England, Wales and Northern Ireland.

People visiting Pension Wise have remained highly satisfied with the guidance they are receiving with satisfaction ratings remaining consistently high. For 2022/23, Citizens Advice achieved a satisfaction score above 95%.

The above article has been vetted and approved for publication by the Citizens Advice Pension Wise communications team

Citizens Advice Maidstone’s Projects and Supplementary Services 2022-2023

It is important to first acknowledge that without our core grant from Maidstone Borough Council which provides essential funding towards our general advice service for local residents, we would not be able to operate. The grant also enables us to seek additional funding for projects and other important services to support residents.

We have been fortunate in this in recent years, often bidding successfully against stiff opposition, as charities across the UK are increasingly obliged to compete with each other for limited or diminishing funds.

We anticipate this unwelcome national trend will continue for the foreseeable future but have confidence in our own abilities to plan and succeed in this highly competitive market.

We are currently providing a wide range of additional services for residents that are funded from sources outside of our core grant and which constitute the majority of our annual funding. Some of these services may also be reported on in more detail elsewhere in this document.

Key projects and services in 2022-2023 are outlined below:

• Pension Wise Service for Kent and East Sussex

• Help to Claim Universal Credit Service (and Lead for Kent)

• Prison Advice Service for HMP Maidstone

• Energy Advice Programme and CO Awareness Programme

• Council Tax Support for Maidstone Borough residents

• Management of South East Financial Capability Forum

Many thanks to all our funders without whom none of this would be possible. Specific funder information is available elsewhere in this document

Service Manager – Projects

Research and Campaigns

The team’s main focus this year has been on Cost of Living issues: taking part in the national campaign and working with local partners. We have supported meetings with the Borough Council and other charities and services, and lobbied local MPs on issues such as energy costs, household debt and housing allowances. Some examples of this work are shown here. We also reviewed comparative utility costs by region, and produced data on Ukrainian residents in Kent for the LCA cluster group.

Our participation in the national Help to Claim Universal Credit research project has continued, and we have researched local community advice needs and prepared economic and social forecasts to inform the local business plan and project proposals.

Research & Campaigns Team

Advice Giving

It is comforting to note that as we turned the page to face the financial year 2022 – 2023, the Covid pandemic had subsided and we were able to advise our clients on our new “normal” service.

We had a team of loyal volunteer advisers who had stuck with us through all the difficulties of 2020 – 2022, but the team has shrunk compared to the pre-Covid years, which means that we have had to continue to adjust the method by which we offer advice.

We still have an insufficient number of advisers to operate a drop-in advice service but we continue to offer as many face to face appointments in our local office as resources allow. These appointments have to be booked via our Adviceline service. They have proved invaluable for clients who have literacy issues or those for whom English is not their first language. Being able to see the client does help to break down barriers and establish a rapport quicker, which can be especially important when dealing with long, personal and complicated forms.

We have been and continue to be pleasantly surprised at just how successful giving advice over the telephone is. Many clients have done some research themselves before contacting us and some simply require confirmation that they have understood the situation correctly. At least clients can sit in the comfort of their own homes while they benefit from our advice without having to trek to our office and queue, as used to happen.

Throughout the year we have been able to maintain an advice service through answering emails sent by Maidstone residents. This is an often imperfect way of dealing with clients’ queries as they are not always aware of the information that we require to provide the correct advice relevant to their circumstances.

Let’s hope that the current year does not present us with too many crises and challenges!

Advice Manager

Volunteering

I started volunteering with Citizens Advice Maidstone when I retired, as a way of keeping my mind active and giving something back to the community in exchange for my civil service pension.

The staff and volunteers at Citizens Advice Maidstone are a great bunch of people, and we have fun. However, we all get serious when it is a question of helping someone. It's the reason we all turn up.

When someone calls with seemingly overwhelming problems and you can find a way out for them, it is a mix of relief, pleasure and a small amount of pride!

We have moved to giving most of our advice via the telephone since the Covid epidemic and the problems presented are varied. There are the regular problems of homelessness, rented housing, getting benefits, especially if you are disabled, and managing on the same money, as prices rise. Then there are the odd problems that you have not come across before that require quite a bit of research to find an answer.

However, there is always support available from the specialists when you start and for difficult problems, your colleagues are happy to share their experience as usually someone has met the question before.

Volunteer

Welfare Benefits Advice

The client was referred to the Bureau with substantial debt problems that meant she was at risk of losing her property. As a routine part of the debt advice process -i.e. seeking to maximise the client’s income – she was given a full benefits check.

An in-depth exploration of her circumstances revealed that although she had long been claiming contributory Employment and Support Allowance, she had also been entitled to income related ESA ie premiums which she had not received. A claim for a backdated payment was made and the DWP have agreed a payment in the region of - wait for it - twenty thousand pounds! This will be enough to keep her in her property and to clear all her debts.

Furthermore, the additional eligibility for Income-Related ESA entitles her to a cost-of-living payment of £900 for the current tax year, and £650 for the previous year.

It also now passports her to full Housing Benefit (albeit still capped to the Local Housing Allowance), and she has therefore been advised to apply to the Local Authority for a Discretionary Housing Payment towards her rent.

To avoid the possibility of her getting back into debt she has been offered further budgeting advice on reducing her broadband, water and energy bills. So it can truly be said that Citizens Advice has helped her turn a page in her life and given her hope, as well as material assistance, for a better future.

Welfare Benefits Adviser

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Benefit & Tax Credit - Top 5
Universal Credit (UC) Initial Claim
Personal Independence Payment
Limited Capability for Work Element (UC)
Employment Support Allowance
Housing Element (UC)
0 1000 2000 3000 4000
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Chief Executive’s Report

Ever since the Coronavirus pandemic it seems that we live in a world which, in order to survive, necessitates that we remain in an almost constant state of vigilance and preparedness, poised to react to any and all changes in events no matter how trivial or idiosyncratic they may seem. As a result, the working definition of that well-worn phrase the “new normal” has changed so many times over recent years as to render it almost meaningless.

This was never more true than back in April 2022 when, under the guise of a shift from parliamentary restriction to personal responsibility, the latest curve ball pitched up in our general direction by HM Government, was the removal of the legal requirement to self-isolate.

The change applied both to people who knew that they had Covid and those they had been in close contact with. However, in order to minimise the risk of passing it on to others, the related guidance recommended that although you were no longer required by law to self-isolate, if you had been unlucky enough to contract Coronavirus, you should still stay at home and avoid contact with other people.

We at Citizens Advice Maidstone have always been of the opinion that prevention is better than cure and had worked hard over the previous two years to keep Bower Terrace free from the virus so that we were able to maintain delivery of a level of Service that bore some resemblance to the one enjoyed by the residents of the borough of Maidstone prior to the pandemic.

Consequently, we found ourselves somewhat in limbo as we were not about to potentially jeopardise all our endeavours by relaxing the protocols in place around the wearing of face coverings and social distancing any time soon and whilst circumstances may have changed in the wider world as a result of the government’s latest edict, at Citizens Advice Maidstone, the view from the trenches remained very much one of, “if it ain’t broke, don’t fix it”.

Therefore, with the pandemic still far from over, we continued to conduct most of our work remotely, with the majority of our paid staff working from home and only those clients who genuinely could not be helped by any other means, being offered an appointment to see an advisor face-to-face and then, only under tightly regulated conditions.

However, as the year progressed and the incidence of Coronavirus decreased, eventually reaching an alltime post-pandemic infection rate low of 1 in 40 people nationwide, we began to take an increasing number of tentative steps down the bumpy road to normality and started to welcome more and more people (both paid and volunteer staff as well as clients) back to Bower Terrace on a regular basis.

We had suffered a number of ‘casualties’ along the way with some members of staff who by that time had been away from our Service for almost two years, choosing for a variety of reasons not to return but a significant number of volunteers have stuck with us and their ongoing loyalty and dedication to the cause is humbling and elicit feelings of admiration and inspiration in equal measure.

We have come a long way since then. However, despite the gradual relaxation of the rules and regulations surrounding Covid, not just nationally but world-wide and the resulting “opening up” of society as a whole, we still live in challenging times and I would like to take this opportunity to acknowledge the backing and assistance I have received from my colleagues on the Trustee Board, whose continued unwavering support has enabled us to not only maintain our level of service throughout this entire period but also branch out in to pastures new.

My sincere gratitude goes to them all as they have helped to make a challenging job much easier and in particular, on behalf of myself and all her colleagues on the Board and at Citizens Advice Maidstone as a whole, I would like to thank Mrs Sharon Hawkins, who stepped down as a Trustee in March of this year after 16 years of dedicated service, initially as our Honorary Solicitor before in 2009, taking on additional responsibilities as the Board’s Vice Chair.

You do, as they say, get less for murder and Sharon’s only ‘crime’ was to demonstrate an unstinting commitment to our cause throughout the duration of her tenure as a Trustee for which both I and my predecessor as CEO now Chair of our Trustee Board, Bonny Malhotra, are eternally grateful and believe that such a display of unbridled altruism should not go unrecognised.

Indeed, those prepared to stand shoulder to shoulder with you through good times and bad, come what may are without doubt, true friends and Citizens Advice Maidstone is fortunate enough to have more than its fair share, both in and outside the organisation.

To that end, I would like to thank the staff, both volunteer and paid, as it is because of their willingness and ability to adjust and adapt to different ways of working that we have been able to maintain an excellent advice and support service for the inhabitants of our borough and continue to deliver our objectives according to all currently held contracts.

In addition, we owe a great debt of gratitude to all of our funders, including Maidstone Borough Council, as without their ongoing support and understanding, we would be hard pressed to provide anything but a very basic core service and last but by no means least, a big thank you goes as always to National Citizens Advice for their enduring sponsorship and patronage.

It is thanks to the good will and generosity of all those who continue to place their trust in us that we can look to the future with a renewed sense of optimism and due to the public endorsement of our Service that their backing demonstrates, there is a real possibility that we will soon be able to turn the page and consign the dark days of Coronavirus to the annals of history.

Paul Hardy, Chief Executive

Social & Recreational – Summer Bar-b-que - August 2022

Christmas Buffet - December 2022

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A couple of examples of the effectiveness of the work that we do:

A Scam:

The client contacted us after receiving an email appearing to come from Scottish Power saying they owed £4,000 in electricity and had been requested to set up a standing order to repay the amount owed.

The client rang the telephone number on the email about the amount owed and said they wanted to check with their local Citizens Advice as they were paying a lot for electricity already.

The client was told by the person who answered the call, not to contact Citizens Advice and that they would call the client back later that day to set up a standing order.

Fortunately however, the client did ring us and when we checked the number given in the email, we were able to establish that this was in fact a scam.

We gave the client the correct contact details for Scottish Power and advised them to report the scam and confirm with their supplier, whether they did in fact owe any monies to them.

The client came back to us to advise that their Scottish Power account was up to date with no outstanding charges and that they were very happy with the advice given.

A Housing Issue:

The client had received a section 21 notice as their landlord needed to move back into the property they were renting.

The client was concerned that they had not been given enough time to look and move to alternative accommodation especially as their partner had serious medical and mental health issues.

The client was given additional advice about the section 21 processes and advised as to what further action they could take.

We received an email from the client at a later date, thanking the adviser for their time, patience and advice saying that it helped how they were feeling and enabled them to better address their situation.

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 (Level One) Relationships Travel Utilities

SPECIALIST ADVICE

Debt Employment Welfare Benefits Energy

Acknowledgements

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

Volunteering with Citizens Advice Maidstone

You can make a real difference in helping your communities by volunteering with Citizens Advice.

Teams of volunteers across England and Wales are vital to the work conducted by Citizens Advice, helping people access information and giving them the advice they need to move forward with their lives.

Citizens Advice believes everyone deserves access to independent, free advice to help them deal with life’s problems and challenges and you can help us do that.

Volunteers are at the heart of how we deliver the Citizens Advice service, whether it's:

• helping people online, over the phone, or in person

• raising funds

• researching and campaigning for policy change

• helping the service to run smoothly in our admin and customer service roles

• as a trustee

Visit our website at www.maidstonecab.org.uk for further details and an application form.

Financial Support was received from:

Chart Sutton Parish Council Citizens Advice: (Help to Claim – Universal Credit/MAS Debt Advice Project/Pension Wise/Energy Advice Programme/Department for Business, Energy and Industrial Strategy funding) Cobtree Charity Trust DWP (MAPS) Pension Wise Golding Homes HMP Maidstone Involve Kent Maidstone Borough Council Money & Pensions Service (MAPS) North & West Kent Citizens Advice Southern Housing Group South East Water Staplehurst Parish Council The Henry Smith Charity

Donations from the public, clients and staff

Our special thanks go to:

Members & Officers of Maidstone Borough Council DWP (MAPS) Pension Wise HMP Maidstone Money & Pensions Service (MAPS) Citizens Advice Central Office staff

MAIDSTONE CITIZENS ADVICE BUREAU {A company limlt•d by guarant••l REPORTS AND AccouKrs FOR THE YEAR ENDED 31 MARCH 2023 R•9l•t•r•d Charlty No. 291)050 CoMp￿Y Na 02234220

CONTENT8 P•gg Charity Referer￿ and Adminlstrallve DetsiL8 Tr￿tee8 Annud Rep)rt IndeFend8nt Audllors Rgport to the Trustees Statamant ol FinaMo1 Activilles 12 B8lance She8t 14 Statgrnent of Coshflow 15 Nolo$ lo lh• A¢¢ounl$ 16

MAIDSTONE CITIZENS ADwce BUREAU REFERENCÉ AND ADMINISTRATIVE DETAILS The hAaidslone Citizens Advice Bureau is a company Ilmitod by guaranlaè and & ragisterad charity govemed by its Mernorandurn and A￿'eleS of Assooats'on Icharity number 29￿55, Company number 022342201. CitlZ8n5 Advice Maldstone Is the operating name of M8id8ione Citizens Bureau. The 8oJrd of Tru•t¢•• The Trwlees of the charitab5e company are Its direclorj for the purpose8 of rx)mpany and throughout thi5 repjrt are collecb.vely referred to as th8'Tru8lees'. The members of the Board ofTru$t888 who seNed duri￿ the year were as follm.. EIBctgd TruBto0 Mr S Bonny Ma1￿)IT8 (Chairl IAr5 S Hawkins (Co VicevCh8lr,' re$KJnad 6 March 20231 Mr R 8ird Ivicfrchairl Mr D Parrish (Hon TregBurgrl Mr J Cobb8tt Mr8 W Fostèr MrlR(knn MrA Breen M6 J S WO￿16 Ctropt•d mèm￿1# Cllr P Harper Ms L MByon Mr P J Slonaly Staff R•prn••ntatSv•• MrPHar Mr S Jone8 Mrs T Wèbér S•nlor L••dgr•hlp T•am Mr P Hardy- CEO Mrs S Smith- Athica Managw Mr I Path- Service Manager Projects Mrs T Weber- Operalions Manager R•gl•tsred OfflrA and Prlnelpal Addr• 2 Bower Towa￿. Tonbridge Road, MaMJ51one, K8nl, ME18 8RY Statutory Audltorn Azets Audit Swvics, Glob8 Hou88. Etrjipse Path, Sittingbourne Road, Ilaldstone, K￿t, ME14 3EN

MAIDSTONE CITIZENS ADVICE BUREAU TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023 The TrLS8lees present their reFX)rt and the audited fln&ndal staternents for the year ended 31 March 2023. The Trustees confirni Ih8t the 8nnual report and finanaal 81818menls of Citizen8 AlfvI￿ M8id5tone ￿mplY ￿7th ojrrenl statulory rgquir8rnent5, the r8quirernent5 oICitszen5 Advice Maidslone'5 governing document and th8 l￿0vIs￿lnS ofth8 Stat8m8nt of Rgcomfflgnded Practic8- Acc(yJnting 8nd Rèp)rting by Charitias ISORP FRS 1021. Objoctive• and activiti Citlzens Advlce Maidstone provlde5 Independa. free. confldenlial. imparb'al advice lo everyone regardless of their￿, gender, sexuality or disability Citizen8 Advie£ Maid5tonB aim8 to enyure that indiv￿u￿5 do not suffer through a lad( of knowledge of their rights and rgspon8ibilili85 or of the seNice$ available lo Ihern, or thry)ugh an inath'lity to exP￿Ss their nèad5 8ff8clively. Th8 CitiZ8ns Advice Mald51one also altn5 to ex8rc15e a responSi￿e Influence on the development ol soual polici06 and 8erwces both I￿allY anrj natron&W through the of the R8Be8rth 8nd Campaign ta8rn. Publlc b•n¢fl¢ The Trustee8 o)nfirm that they have complied ￿th the duty In SeCtiC￿ 4 01 thè cha￿￿.08 Act 2LM)6 to have duo regard to the guid8nce contained in the Charity Commission'3 aeneral guidance on the public benefit whgn reviewing the loc&1 offlcè ￿rn5 8nd cl>Je￿¥8S and in th• plannlrrfJ ol futur8 ￿tIv511e8. AchSe¥•m•nt8 and ￿rtOm7nc• tljr goal is lo dignts 8olving their problgms by Ihem5elves,' others requlring more support do ￿1Ve further hdp through delallgd work condueied by tyjr spaoaligls and generali81 volunl8ar advlsefs. Citizens Maidslone provides freg, independent, confiden1181 and imp8rtial advica lo avèryonè on thair lights and r8sky)nsibi1S1ies. The organisation valu88 div8r5ily.' promo185 8quIty & Inclu51on and thallenges discdmSnalion. Thls essential %KJrk profg83ionally carrie4 1)ut by our le￿ ol paid and voluntary staff helping people lo solva their problems and changing thèir Iwas. In ord•r to pr8vènl linandal problams rè-8nwrging, we also run aducallonal seNic66 such a6 Ilnanrial capabillly or energy èfficlancy training $8ssions in collaborallon with olhar local offiees. Our office 18 located on Tonbridge Road. A number ol outreach $896iollB are al80 provided at certain pari8he8 in th¥ Borough by appolntm&nt. Thls enables us to eonnecl wllh a broad dw8r8e dlenl ba86 wmhin the Borough. cli￿1￿ c8n approach our $6fvice lor lac6-ltrlace advice.. by telephone,. by emall or digltally for those vjho olhwwise cannot actsss us eAslly. The Citizens Advice Membership Scheme requirey each kjcal Citizens Advice10¢8rry out a Leadership Self-A8sessrnenl 8ach year. Tho Board woikaLI together with paid and volunteer staff lo h)ok at Ils pollc4es 8nd procedures and Bubrnitlè Ils Assessment lo the Performance A8seg&or un¢Jer Ihe 8yBtem. The OrganigatSon hbB been ludge¢J to be 8t 8 9O¢tJ 81andard. Our WO￿lorea. both ano vdunt8ry have produc¢J an excellent set ol Blalislic8. the majority of which cDn be Been in our Annual Rèkx)rt. Suffica lo say that we continue lo provlde our service lo rnony rn0￿ people than other similar organlsats'ons. Finan￿allY it has been a better year wth us Securing fun(Jing for new projects. Notwilhsl8ndinG, our lo¢ ncomo for the yearwa5 £805.62312022'.£ 805.6311 wllh tho expenditure pegggd al £780,51512022.'£ 758.0971 shO￿n9 a Surplus of £25,10812022..£ 47,5341 for tha 2022123 financial year. TI￿re w&$ a gain on the penskjn scheme liability of £1,879, which has been 58paral8ly disclosed this year, giving an overall surplus Yorlhe yearo1£26.96712022.. £68.9561. Al the end of th8 Financid Year our Restricleé Reserves were £58,441 12022". £54.9141 an(J UnrestrKted Reseryes 8lood al E291,6￿112022.. £268.2301. D8mon8tr8lng tha v81u8 of our wrxk 18 ¢vl81, as the pr8ssur8s on tha publlc finances continu86 to gather pac8 n81ional and lorAI spending decr8a5ing furth8r year on year. It 15 our r&%ponsibility to eommunicale to lunderg Citllens Advice 18 an esjential service and notiusl'nice to h8ve'. Cits'z?n5 Advice Maid5tone is unique lor many reasons". in our team we have a tot81 of 28 palé st8ff equating to 81m05121 FTE, of Ythich 16 FTE work within various prO1￿ts and the rwnainder form p8rt of our core servi￿. Our te8m of 40 volunle8r8 inrJud8s Tws1885, ￿￿￿er5, administrator5, tralnees and assessor8, Our Servi￿ are provided v4ilh funding from a ￿de variety of sources. A Servir Level Agreernent wlh Maidston8 Borough cour￿11 allows US to prowde Ihe essentia Core SeNice of genèral 8nd Specialist advice through digital and fa￿-1￿f8ce formals lo dients in the Borough ol M8idston8. Additional fundingfrorn Golding Home5 helps lo 8ervitss to their tenan15 in the Town. We have conlracls Mrilh Citizens Alvice to prwde PgnsK)nWi5e guidanee. Pension Wis8 provides 8 seryice throughout Kent and East Sussex. Citszens Advice also provide lunding for Univer581 Credit Ihelp to claim). Our wod% in HMP Maidstone continues lo be funded by Henry Smith Charity and 1811edy also from HMP Maidslone. Funding for our work ￿ the Energy Advice Programme ICMAPI, formerty Energy 8e8108al IEBDI cAme Ihrough National Citizens Athice and aTTh)ngst all these. Olher smaller projects were funded through ?rn8lL8r grants frorn exlemal funding Soufces.

MAIOSTONE CITIZENS ADVICE BUREAU TRUSTEES ANNUAL REPORT ICONTINUEDI FOR THE YEAR ENDED 31 klARCH 2023 A¢hlgv•m•nts and perfomi4nee leontinuedl Wè continue to with a numb8rof partner8 bmthin Loc81 Govemment and Ststutory Agenties to improve the policies and practice5 that our communitie5. We Krrk collectively thAlh other Loc7J Cit¢zens Advic8 centres in Kent lo inlomi public rK)licy and hdp regulators. as wall as influence private Sndustry to make their s8rVI￿ fair for CLJn5umers. In addition to Loc818nd N8tional campaigning. wlh the help of our volunteers we empower clients and communities to engage ¥￿th Society an(J make a difterence 10 15SU8s that matt8r. We hope to expan¢ our uso ol volunteers as 18&8ible lo do so. Volunteers arts vitsl to th8 s8rvirA in CItEens Adv￿8 Maidstone. Trustee6 and our manag￿ant Taam are ￿)rkIng ITh partnershlp ￿th our 8nd volunl8ry slaff to providè excellgnl quality ￿￿7C8 and support to over 13,000 8 paople up 30% from last year , wth over 35,OCK> different issues achieving n88rty E2m income 08in and debts written off in th8 Borou9h ol MaKJ51one. Additionally, Trustèes bre also engaged in proviéing direction in th8 Governance of our office. Our Vdunlèais 8rè an inlegral part ol the way M d81iver our advlce. support and s•Fvlcg lod8y to the communities ol Maléslone, have been since tho coneepllon of Loc81 Ciliz8ns Advice ILCAs1 over 80 yèars ago in 1939. The servicA in Maidstone commencad on the 111 January 1940 and over the years ha5 de811 with 8round 1.5 Million protrlems. Volunteers have always begn int¢gr to the Citizens A(J¥Ace 8eThlc• and arè increasingly involved in dellveriro seNIc•s within 811 areas ol advice woth. Voluntegrs bring wllh them a wealth of éxp8dÈrta ski118 8nd il is irnwrtanl for us to r¢cogni8e the resource we have within the service. Volunleefs Bre vi181 to th8 way wa deliver our service. 8llowng us lo ch m8ny more peopk than if wè w8re purety deliverlng our work thrO￿Jh paid $t8ff. VolunleefB undortake a range of 18sks from assess5ng and Pfoviding advicg, 8UPPOrting the running ofourloc81 offic8, Campa￿nI￿a in the cornm¢Jnily and actlng ￿ Trustees, Our volunteer8 o)me from a wl(Je rang8 of bÉd(ground8, includiw young peoplè, prolèssion81s who want to broaden their horvzonj, retired peopl8 who wont to g￿8 $0rn8thing back an¢J rnothers whosa childran havè 518rted school - 60 we offér a rwge of SUPkKJrt 8eNic6s to meet the ngeds of all our volunleers loo. Our CL¥nmltm8nl to V8lv8 dlvorgily, P￿rn01¥ gquity and IncluBion mean8 ￿ can 8ncourw3e indNiduols who might Ml other￿158 wijhlbe to volunteer. Understanding our trainee volunt•ets' needs an¢J expedalion818 8 very important aayct el the tr8ining pragr8mme. Provlding 8 wall-structured training plan helps thè trainee 10 gain better employment prospecls wdl a5 offering an oppJrtunity fty pBrson81 development. Ineraas8d Ltnfld￿co, sdlryesle8m, and w8llbolng. ProvldSng an 8cIN? conlribulron lo the day-l04ay runnin9 of a LCA can develop volunteern, practieal 8kills, such a$ problem sofving, eomrnunlc4tlon and teamwork, as wll 85 b008t Ihelr confldence and bdiel in thBir 8billlieB. This Improvgs gmpkjyabilily, present8 corear ijavdopmtnt ￿portUnIt￿, e8n holp tho88 curr•nlly unernploye(I, rnove Into woth. Volunteèring prowde5 Individuals ￿th 8n opportunity lttey rnlghl not otherwise have to develop thwr pe￿Onal skllls and 8bilili85. For Ihosooulof %K)rk, voluntéaring keeps them aclivean(J moiivated, poiantiallycountering the negative impacts of unemploymenl on mental wellbairy- re8e8rth showy that one in five pbs8£k8rf5 811(y•Rnce daimants e¥penW￿ a m•nl81 health disorder. Volunteering enables peopfe to r881i8e th•r potenli&. supporting prioritiès or￿n￿ irKr8ed Soclal moblllly- 29 per t￿1 of volunlegrs that left the Citllens Advicg seryico so for paid 8mr)ym8llt. eduealion or training INation81 Sl8tisticsl It alBO enables indlviduals to me an ecoTh)mic contribution to SOa8ty, on8 which rn8y befx%￿d into lulure nati￿81 Gross Domest￿ PrLxJuct productivity calculations. Volunleering wlth Citizens Advicp CBn 8lqn ￿*￿.1￿￿ Individiial's 8ofter skills, resilien￿ and Dther per¥onal attribute5. This can have a PDSilivt impact w how people feel atrKJut Ihem59lvg5, they reskA)nd to others and their cawty to rnanage lile'g challengas. For reb"re(J individug18, volunteering offer diff?￿nt oppc#tuniti88, provide s¢ruclure and a sense of purrmise as ￿11 88 help th￿ feèl invofved in sociely, all highlighted a5 vthl to P8rson81 wellbeirrtJ. Ensuring that retired people ar8 mentally and physically activ8 81$0 has ￿der rea¢hing bentrfits Io soclety, including reoucing thg NHS provisH)n required lo cope with an ageing popu181ion Volunteering wlth us does not just have an impact on individuals, Il t)enefits communities tix). Our volunteers are local people, and through volunleerin9. they increase thBir knO￿edge aLK)ul community issues buikl relationships wlh their localily. Thi8 crgatg5 stronger crynmunlt￿6. wgaged and activè mbers, and morè soei818Ction.

MAIDSTONE CITIZENS ADv￿E BUREAU TRUSTEES ANNUAL REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 Achlev?menlx and perf0Th￿ce Icontlnuodl The Citiz￿5 Advice serwcg 8150 plays an integral role in supportSng and strengthening its lor21 eA)mmunity. We provl¢Je a servic4 Ih8t meets lttal need5 and reaches out to a broad and diverse client ba88. W8 SUPPOrt and St￿ngthen oth comrnunily-fcKyJsed 0￿￿489¢10￿3, p8rtn9ring wrth them to share our insight on how best to support Ioc81 peopla. Wo 8Iso use our 8xl8nsiv8 knowAedge lo act as an advocale for the hxal area, rnobilising and wnnecling peO￿e with thdr comrnunily. W8 are a saNie8, ￿rI￿n9 ￿th locd pwple, for Ihe benefft of Ihe Irxal comrnunity. The v8lu8 we get frorn w?rking with volunteers is greater than just our abilily lo provide a quality advice $wv￿. In ddits'on, our investrngnl in developlng volunteers. and enabllng th￿ tovolunteer In th¢Irl(￿al Arèa, h8S tangible benefits for the individual, community. and soci&ty at large. Thi8 16 an addits'on81 bonrfil lo the ¢omfflunity, ereBted through the Way we d811v8r our 581WC8. As w8 appro8ched the end of tho 2022123 financkgl ye8r. we have eslablished B new WAY of workSng ofter beirvJ laced wth perhaps wr biggost eh&ll8nga yèt ICovid-191, how to continue to ddlver our much-n88d8d $8rvlcg, a lffellne lof 80 many. in the wake of th8 WNd8mic, Into o cost ol Iivlng cnsi6. We adopted lhe.but of what we had learned and the best ol thet did. lo ￿rk In very drff•rènl WAYS ané provlde Ihe vasl rn&Jorily of our soNiees remotely, via lel8phone a8 w811 88 d￿1181 me8ns. and r8s8rviry Face 2 Face lor the vulnerabl8. and complex cases. Fortunately, our 61aff and volunleer$ adapled lo Ihe ngw regime extremely well and Il is redil to their dediealion ond commitment that in this rnost demanding of tirnas w8 hava h•lp6d 30% more dien18 Wth much loww level ol rn8ourc•. We give advic8 to paople who need help, but we also coll￿t Statist￿￿1 dxtA on 811 thasè issues. For example, we carl Show attèndant issues affecting peopb who CLJrne lo u3 with problern8 8r¢xJnd council tdx. As a regull, we are belter8ble to a5cert8ln the mo81 eftici8nl ways to help people understand Ihdr probl8ffls more (y)mp￿telY. For councils and counalk)rs, this dota is powerful. It can help addres8 failu￿ d8m8nd. fadlilotg Ihg con8idero1ion ol n8W 8ervlco optim8 and provid8 addllion81 inslghl to th8 Bcruliny process. Counclls are Increa8iryly workiro together to delivgr services in new ways 8nd save CO816, whether In 8h8red servicè aryang8ments or in CLJmbined Bulhorilles with dovolulion é68ls. ThiB can also unlock funding and addre85 long-s18néing problems acrog) the county. We w¥nt to be able tc work with our local govemment at pari8h, di8tricl, county level lo Inform debate wllh our dala and dienl 8tori88. Mtsrè than this, wa can provitle innovative seryices that rnesh dosely wlh th08e offered by publlc Buthor￿les. Citizens Advice 18 workiry natlonally lo make thi8 88 easy as possitje, wlh new dat8 products lor cornbining oulpul and impKI d818 8(XOg8 V8riabl8 g￿raPhY ay wdl as ￿1￿ct BUFPOrt to areas of innovatKin across our network. SocSal Exclu•lon People can suffer 8oci81 exdvg￿ Wh￿ they a sèri8s of probl￿nS suth a8 sxjor Bkills. kjw incom08, bad how4in9 ané famlly break¢knYn. As a result ol thelr experiences and éeveloprnenl at Citizons ￿vic• MAidstonè, our volunleers a￿ better equipped and more c￿fident In thelr abllS1ie8. and hen￿ 8r8 mor8 lik8ly to mov8 into èmployrnent. Thls has a true value to so(iety, ty moving people doser lo the lat)our m8rk81, which may r8dU￿ their need to daim benefits ￿lated to unemployment. 11 also redu￿ other costs lo the stale associated wilh $ustsin9d unernploymenl. especially for young people not in employment, education or trainlng. Equally. community volunteering enablès unemployed indlvlduals to make a form of econom￿ contn"bJtRM io soclely. the value of which may b8 factor￿ into lutuTe natKJnal GDP productsvity calculallons. Citiz¢n$ Adv￿Ctr has a major impact on peop￿,6 lives. particularfy the most vulnerable in soa•ty. Ou¥ servicL is best kFM)wn for solving problems through advice. but we 8180 make a differ8nc6 by Solving thè underfying causes ol Ihgse problerns through our research and campaigns volunteer5. Our work h85 8150 contributed lo vital PDlILy changes that VMII help more peop18 makè ands m8t.

MAIDSTONE CITIZENS ADVICE BUREAU TRUSTEES ANNUAL REPORT ICONTINueDI FOR THE YEAR ENDED 31 MARCH 2023 A¢hi•vements and perforn)anc• leontinuedl P•n•lon Wl•e Clb'z8n8 Advice M8tyIstone ig one of the LCA6 have been d¢livering the govemment's Pension Wse eervu for the 18st seven years. L8uncW in Apnl 2015, Pension Wise was a new guidan¢9 $grvic8 set up lo help people understand Iheir option5 und8r th8 Pension f￿edOM$ Citizen5 Advice Maid5tone delivers Pension Wise appolnlmenls IhrcMJgfL)ul Koni, m￿￿tsy and E&%t Sussex. Ounng 2022123 we have (Jeliver Pension Wi89 appointments by telephone and lace lo FAce, to p￿P1S a98d SO and over with a (Jefined conlnbutson wnsK>n. K•y 8t8tl•tbc• IPW) Durin9 2022123, demand ha5 remained very high. Since the Se￿e9 slartad, pwpla havè cOn￿nU￿1 to valu8 the hlgh. quality guidancè ond 5UPPJrt they receive, Sati&fELlion seores have rern8inerJ over 95%. IAon•y Advle• National fesearch shokn8 that ju8t ovèr # qu?rtor of &Sulls 8ay that thay (Jo not con8id•r Ihem8•1v85 to bg gcod 81 rn8naging money and one Ihlrd say Ih8t Ih8y would prafor not lo Ihink about planning their financas 8t all. Many people hBve poor finan￿81 skills. ond this often le￿15 them to m8k8 1l1-inlomie(I d￿lS1On$ on their money Matter8. Citizeng Advice h8s found Ihal the negalivo effects of a lackof financial wareness can be compounded by limited or F)￿r-QualIty con$urner inform8llon and inodaquale advice. P80p18 C8n mls8 Out on the growng range ol finanaal produeis av8ilable and fall lo make the best use ol Government inilialives. However, building the nec8SS8ry confidence in financial servitss 18 an uphill task. CItRens Advic Maidslonè hglps people resolve their rTh)ney, al an(J other prthèms by provlding inforn81ion 8nd ￿vICe as wdl os by Influancing wllcym8kers. Our 88Nke 16 the18rgesl provider of Irae money advice in the Borough of Maidstona. We providg 8pec181i81 level rroney athic8 service6. helpiro pwpl• r6solv8 a range of money and debl1sstes. By providSng advicè and informatK)n about money In the heart of ourcommunlty, we hglp p80￿0 reBolve a range of debt 8n(J pwsonal fln8nce-rd81ed prc)lems. The Cit&ens Advlce seNlce18 a naiwork of llldepgndent, l¢x81 chadtles Ihal helps people resolve their mnay, 189al and othèrproblems. The Se￿Ce is the largest provider oltree advice In the UK, CilizengAdvice 81s0 uses evidence ol clients. rnoney problems to campaign lor chang8 and 15 rA)ntribuling to the Govemmenl's plan to provide all UK adults ￿¢h a￿e$S to genedc Ilnanoa ad￿Ce. Cilizells Adwca w8nls PODple lo have the gkllls, Kno￿edge ond confidancè 10 makè informed decisions ￿rO$S a rAnGe of personal money mallers We wo￿{ with 8 range of partner agencies to imprové th$ rinancial skills of of all ages. particulady thosè at risk of 6od81 or ￿nancIal excluskjn. Fin8nciBI s￿11$ Iraining can change b&havh?ur - p8rtlcipan15 become better al budgetsng. chooslng financial products, $8ving and ma￿'r￿j Ihelr money go further an<J the59 Charges persist over Ilme. Oeveloping finandal skills not only fin8ncial well-being tyJt also LX)nfidence and g￿er&I peace of mind. Tenants %•tho éo get into financi81 difticulty know where lo tum to for help, seek out support yooner and as a result. are beller equipped to cope. Prf•¢)n Work eit&￿$ Advlr Mah4stene'8 strategy aim810 increase the copacity ol ourp•ld and voluntary stiff to de81 wrth ourclient8' debt and other monty problems in order to prevent the financial problems laced by many pwple becoming rnaior crise$. Thls supports our W￿er looJs of 8ncour8ging our team lo %wrk wllh more Vulnerab￿ groups such as offenders lo meet their finance. benefit debt ll88ds. In ￿latiOn to off￿￿e[S, Citizens Advice is dear that personal debt and other rinanclal problems can be 8 ￿use of an in¢Jlvidual offending in the first place, and suth problem5 can incre85e the Ilkdihood of r￿ffendIng on rdeaBe. Being able lo manage debt and other fin8nrial probbm8 during 8 prison senteThce or upon re188s8 into th8 community could help to reduce rB-offending. Many olfendar5 Wrth families may f811 into rent or mortgage arreaTr caused ty a r8duclion of income during their prison S8nt8nce. Stsble aco)mmodalion Gan help reduce re4)ff9nding by providing a secure enwronmenl In which to live, on8bling thern to open a bwk account. receive benafi'ts 8né find regvlor wnploymenl. Tirnely ￿ to ao*ice can. among olh8r thinGS, secure accommodation lor an offender or their family on release., ensure access lo beneffts for tha payfflenl ol rent and advocateon behatf the family ilthey r8fus8d support from the lttal authority. S￿h Gervices ean grèaiiy reduce the risk of ￿-offending. Debt Can also present problems for offenders and their families both during thoir sentence 8nd 8fter release.

MAIDSTONE CITIZENS AOVICE BUREAU TRUSTEES ANNUAL REPORT ICONTINUEDI FOR THE YEAR ENOEO 31 MARCH 2023 Achl•¥om•nl8 and pgrforn1￿¢• Icontlnuedl As the Social Exclusion Unit report Identlfled,. finance. benefit and debt issues inèxtri(sbty tled to many othw key factors which eXa￿￿ate reoffendiw. Ensuring ex-offend8rs have enough lawfulty obtained rTrJney to live on Is key to their rehabilit8lk)n and lo reducing temptation into re-offending. but many face 8ignific8nt problems athièving finanoal securty. Low incomes, debt, disrupted access lo benefits advice and insufficient in(x)Fne release Irom prison all add to tha pr(trt4am. Tha Nath)nal Olfender Management Setwices INOMS'I aim is to ènsure that offender5 in custedy and th9 Prison communlty have atrAss lo financial 8dvKe 8ervKe8 that will address money-relaled issues. rnaxirnlse incom8 and reduc8 éebt to help p￿vant re-offending. A key elemenl of this WO￿ is to develop elosè ￿rtnershiP I￿)rking bO￿n prison and probatlon s8Nlces, and voluntary and communily $8clor providers who are wllln9 to bwth off8nders. Rl¥k Manag•m•nt Tru5186s ragularfy mget to consjder the financlal and oth8r risks re18tin9 lo th8 arthwlies ol the charily and lake 8pproprlate adion as when reouired. A comprehensive risk register 1$ m81lltainèd and rèviewad al avory Trustee m6trting. Dunry Iho year we have hpAJ lo lirnit face to face in18rviews to where therè is no other WHY to h01p clients due to r8StriClions caus8d by resource shortages. although the Ciliz8ns Advlce Maid51one tna￿￿j8d lo maintaln a service by off8ring advice digitally by telephone and online, Sorne consider8lK)n h85 b9en given to the issuès whlch may reyult from events over the pagt 3 years, and these indude debt, mental h88llh Prot￿•m8, and ts)m68tle ￿OISn￿. Plannlng for th• futur• Thebu6in8BS slr81gJy 8doplod byth¥Tru$tg8 Board 1$ t05afeyu8rd the Cofe service wllh Ire8 gener4161 ￿¥1¢8 coverlng a full range ol Issues. This Service h85 hilhgrto been funded by a Groni from Maitstone 8uough Council. We we rnst gralelul lof the Council'$ ￿ntInuIng JUPPOrt. Citizèns Adviea Mai(Jston8 Seeks addillonal funding Irom olher 50UTces in order 10 8hore up the core 50rvitrt and providè othèr sèNlces il It Is Ilnanci2lly prudent to ¢Jo 80. Cillzens Athic8 Maidslone'6 man8gernenl h8s been 8UC(X55ful in securiw such funding from a variety of sourw, induding n81ional Cltizens A¢Jvlce MAPS Henry Smith Colyer-F8rgus50n and grants from local charlties. The M￿agement continues to develop new and Innovative Partne￿hIpS with 8 wk1è 81ak8hold8r group In response lo steadily dwindllng fln8nc181 resources. Fln•n¢l•l rnvF•w The nel surplus lor the year amounted lo £26,g8712022.. £68,956). Thère wo5 a surplus of £29,352 In relation lo unrestrlctad 8cliv11I8s before transfers. As al 31 March 2023 genoral unreSlrlcl￿ reBeNe8 arnount lo £261,69012022.' £268,230) and total ￿triCte£l reseNes 8rnunt&tt to £58,441120Z2.' £54,914). R￿•r¥• Pollcy The 808rd of Trustees regularly reviews tha finan￿$ 8nd rese￿9S of Cillzens Adwce Madslone Each revi encompasses the nature of th8 incorne 8nd 8XP8nditure 5treorn5 and the need to matc variable Income wlh fixed eommitmenls and the nature of re5eNes. Cilizeng Advi￿ Mgid51one sets aside restricted funds as sel wt In the Stalemenl of Flnandal Actlvilies. All restricted funds ar8 applied to th8 p8rti￿1ar rastrictsd activlty IpKojectl. R86tdcte fund5 unspent in a particularfinancial year a￿ allocaled as reserves in 818tulory accounts at the 8nd of the financial year and will ba allocated lo that restricted activity Iprojectl dvring the cour5eofthe following finanaal yaar orwhen the actlwty end5. Re5trieted funds al 31 March 2023 were £58.44112022.'£ 54,9141. Truste85 h&v8 discussed 18vds of unrestrlcte(J rese￿83 and are agr88d thal in all cir￿MSt8neèS CiirL8ns Athic M8idstone's cor8 setViCe5 must bE Secu￿. A minimum sum of six months unr88trict8d IrA)rel exp8nditure ￿th (x)nbng8ncy of 10% wll ensu￿ that this aspiration is preserved as an allocation for corg rnanagernent aclivilie5 lu cover cert8in mernbers of our project staff who supptsrt all aspects of the Bureau's actrwties. Therefore. the totsl re*Nes th• Iruslees airn lo hold is £270,00012022.. £230.0(y)I. As 8131 March 2023 unre5trided general reserves are £257,20812tr22'. £233,748) and de8ignthl reeerves are £34,482 12022. £34,482}.

MAIDSTONE CITIZENS ADVICE BUREAU TRUSTEES ANNUAL REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 Golng concern The Trustees wa satisfied that the charty h88 sufflcienl re80urcw to meet its Iiabilltles as they fall for a ￿Mod of ot le8St ￿e1ve months from the tjate of sKJning of thes8 financial ststerrnls. Accordingly. the Trustees confim that they considerthat the 'going concem, basis remains appropriate. Slruc¢uvg. govemance and management Citizen5 Advice Maidslone is 8 member ol CMIzw￿ th1￿, wttleh pro%AtY8s a fr8m8work for siand8rds of advice managernentas well as morwloring progress against these 51andgrds. The Boaré ofTruslees produces 8n ennual report detBiliw CitEen8 Advice MBid51one'8 aclivi116s (Juring the year. Thè report Is availabltr on request trtsm the offira. Method of appolntm•nt or •l•etlon of Tru•tses In acrA>rd8nce wth the Articles of A88oualion Irav16ed 23 Septemter2013 to bdng our MenK)randum and Article8 of Assttistion in line the national policy of Citizens Advieè and the guid￿£8 of the Charity Cornmlssionl Ihe Trustee 8oar¢Y consists ol a minirnum of 3 and a maximum of 15 members. There may be a maJlrnum of 10 elected mornbers, each ofwhom Is 8lecta(J for a l$rm orthree y88rs by the mernber5 ofthe rA)fflp8ny 8t 118 Annual General Meeting. Al expiry ol Ihair It￿ ol office decteé Twslee8 are eligible for rooleclion. In addition. Ihe Trustee Board MBY co-opt fflember8. whose number may not 8xced one third ol the lot#1 number ol Trust￿. No mwnb8r of the staff ol Ihe officg whether paid orvolunlary can be a m9mber ollhe 8o8rd. However, the Chlef Execullve, ong repr8S8nlative of Ihe p8kl 818ff 8nd one repre8entative ol the vduntary stoff, th8 ￿ght lo 8tt8nd and 5w8k Ibvt not vole) at meetings of the 8oafd. Ibl Op•r•tlon•l •tructuM and docl•lon rnwklng The Tru6tg9 8owd 8915 the ovor811 policy and dlrecilon ol Cltizèn8 Advlea Maidslona's businè95 ￿1th1￿ the parameiers set by the Citizens Advice Membership Agreement and any Seryice Levd Agre8menls Of ￿￿tradI currenlty in b8ing Oper8tion81 deri8￿n$ are made by the Chief Ex8oJliv8 subi•cl to any gpacthe Trustee Board directions and referring to the Tru8lee Board as nacessary. Thg Tru8lee 808rd meetB once every tsvo months. Finanod ovarslghl Ss dèl8g8tad to the Fin￿Ce Comrnittee which meets 14 da￿ the Tru8188 808rd lo 8pprai&t finpnryal rewrts and recommend action lo the Trustee 808rd. Tfu•t•••' re•pon•lbllltl•• In r•l•tlon to th• Ilnanclal •tal•m•nts The TnJ61ees As dir8Ctor8 ar8 r8spon8l￿• lor preparing the Truste￿, Report and the financial 8talemonts in accordanet th opplicablo18w and regulation. Company18w raquires thè Trusl8e8 to prepare finanaal statements for aach financyal yéar. Undar thai law tha Truste85 have e￿Cted ¢0 prepare the linandal statement¥ in 8cwrd8nce wth United Kingdom Gener81ty ACc￿led Accountlng Praclice Ivniled Kingdom AceounlirYJ s￿48rds and appllcable lawl. Under ￿MpanY IBW the Trustoes mu9t not approvè thg finanoal slalernen16 unbs8 they are satisfied that thay give a tru9 falr v19w of the slete of 8N8irs of the charity and of thè tssults of th8 charity forlhat perlod. In p￿paring Iheso flnandal slatoments, the Tru81oes ar8 r8quir•d 88lecl sultsble accounting policies 8nd then apply them con818tenity.' make judg￿18nts and eslim8tes thal we reasonable and prudent., pffjpafe Ihg fln¥nclo1 statgments on ¢he going conc8m b8sls un1856 it Is Inappropriate lo prosumè that the charity will tt)nlinue in busines8 Th8 Trustee8 are responslble for keeping adequ8le a(xxsuntin9 records th81 are suffi¢ien¢ lo show and exp18in the charity's transadions and disdD5e with reason8ble accuracy at any time the finanual position ol the charity and 8naL40 11i8in tg ¥ii¥ui¥ Ilidl 111¥ fiii4iiLiol sldlwiiwils LVITiyly wllli Cuirlyuiil￿ A¢1 2006 ¥rid tlie Chddll¥¥ Act 2011. They are ?Iso responsib￿ lor safeguarding the assets of the charity and hence for tsking reasonable 8teps for the pwention ￿et￿tIon ol fraud and other ir￿guI¥l11es.

MAIDSTONE CITIZENS ADVICE BUREAU TRUSTEES ANMUAL REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 21123 Dl•cloour• of Infonnatlon to •udbtor• In awordanca b%ith company law. 89 the eharitY$ trustee. ￿ c￿rIlM Ihal.. jo tsr 98 we ar8 swarg. ther8 Is no relevant audit infoThation of￿1¢h the charity's auditors arn unaware,. and as the trustaes ol the charity, we have tsken all tho ¥tgp¥ that we ought to have ta￿ in or(Jer to mak8 wfBelves aw8r8 of any r81e¥8nt audlt Information and to e$la1￿1•h that the thaThty'B auditors are aware of that inlomatian. ON BEHALF OF THE OARD USTEES MR S 80NN OTRA R•ght•r•d offic• 2 Bower Terr8C8 Tonbridgè Road MaidBlone Kent PIE16 8RY 21 September 2023

IIAIDSTONE CITIZENS ADVICE BUREAU INDEPENDENT AUDITORS, REPORT TO THE MEMBERS FOR THE YEAR ENDED 31 MARCH 2023 Oplnlon We havg audited the financlal statemènts of M8idstone cl￿'zenS A￿￿.￿ Bureau Ithe'charltBble ccffip8ny'l lor the year ended 31 March 2023which cL)mprise the S18t8rn8nl of Financial Activib"es, the Balance Sheet, IheCa5h Flowslatement and the related notes. The flnancial rwrbng fr8rnew0￿ that has bth) applied in their preparation 15 8ppIic8ble law and United Kingdom Accounting Standards. Induding FRS 102"The Finanoal Reperting Standard applicab￿ in Ihe UK and Republic of I￿10Thd (United IQ'n9dom Generally Acc8Pt8d A£￿u￿tInG Practice). In our opinion the finanoal stat8menls'. give a true and fair view of the slate of the charitats￿ company's affairs a$ 8t 31 March 2023 and of ils incomlrvJ f•sOur￿$ and 8pplub.on of resources. Including 115 In￿rne and expendit¢Jre, for tho year then ended,. have been property prepared in ￿COrdanCe wilh Unlled Kingd￿ Gen8rally Accept8d Accounting Pracbc8.' and hav& been Prepar￿ in ac￿rdanCe with Ihe requlrements of tha cC￿PanIeS Act 2W8. B•o1s for oplnlon W8 conductecl our audlt in g¢¢ordaneé wllh International Standards on A￿lI.ng IUKI IISA8 IUKII and atp11ca￿el8w. (hJr reBponsibilrtieg under those 51and8rf8 are further described In the Audltorfs responsbilities for the 8uiJit of Ihe financial slalemants section of our rowrt. We are in¢Jepenéenl ol the charilable cornpany in a￿ord8nCe vMlh the ethical requlremenls that are rdevanl to Oul 8udit of the financial ststements In the UK, Inc4udin9 the FRC'$ Elhic81 Standard, and we have fulfilled our olher ethical respon8its.lits.0s in 8ccordanc6 with these requirèments. Wts bèlieve that the audit 8videnco we have obtalned is 8ufflci6nl and approwlale to provlde a ba&ls for our opinkjn. Con¢luglon• relatlng to 9olng ¢on¢•m In audikn'n9 the flnandal statements. we hav• rmduijed that Ihe Trustee8' u8e ol the going conc•m b8818 018ccounling in th8 prep8ralion of the fin8neial stat￿entS 19 8ppropria¢e. Basod on Ihe work we have perfomieé, w have not Identified any material unc8rt81nlles r8lalirrfJ to événts or cwditions thal, individua51y or colleth'vdy, may cast 8vJnificanl doubl on Ihe ch8ri18ble eornpany'8 ability to continua as a goln concam for a period of at ￿a81 tsvelve months Ifom when the finarKlal 8181em8nts are aulhcKised for Issue. Our re5ponBibililieB and the respon&ibililies of the Truslees wilh re8pect lo Going concern are d88crlb8d in th• relevant s8clion8 of thi8 report. Other Infonnallon Thè other iThformats'on cornpd8eB the Information Includod In the Tr￿te88 Annual ReF(Jrt. other than tha financlal 8t8t•m•nts and our auditotg report Ihereon. The Truslee8 are responsible for the other information contained within Ihg annual rgport. Our opinion on the Ilnancial slal8m8nts doès not wver Ihe other Inlorrnalknn 8nd, excopl lo the axtenl olhemsg gxplirytly 5t8led In our feport. we do not 8xpr888 8ny form of 8s8urance condusion theroon. Our rosponsibilty s to m8d the other Inforrr8tion aThd. in éoing so, con8ider whether the other inforrnab￿ Is malefiBlly inconsist8nl with th6 finanaal statements or our ￿n￿edge obtained in tho course of Ihe audit or otherwise ap￿ar8 lo ba maled8lly mlsslaie¢. If we identify such m81eri81 Incon5i5t8ncl8s or 8PP8ront ni8leri81 mis9181ements. we are raquired lo dalèmine whether thi8 gwe5 rise to a material misslater1￿￿t in th8 finanual 81alem￿ts Ihomselvos. 11, basad on thè Wofk wè have parforméd. we rA)nclu¢e that thorg is 8 mat8ri81 m188tstern￿I ol thi6 Other inform8t￿n. we ore required to rgpgrt that W8 have nothing to re￿rt In thls reg8d. Oplnlon• on othor matt•rn prèierlb•d by th¥ Companlo1 Act 2006 In our opinKJn, Imsed on the %4Y)rk U￿d8rt8k￿ in the course of the audit." the informauon given in the Trust995' Report and the IncorpKJraled Slr&tegic Roport prap8rad for Iho purpJse or company law for th8 financial year for wh1( the finandal s18tement5 ar? pr9P8red is wnsi8lent wlh fIn￿CIal statements,. a￿1 the Trustees. Report and lh• incorpor¥t•d Strategic Raport hav• b88n pr8par8d in ar£ordance wilh 8pplical￿e le9￿ requirements.

MAIDSTONE CITIZENS ADVICE BUREAU INDEPENDENT AUDITORS, RepoRT TO THE MEMBERS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 Matters on wthlch we are requirgd to r•ptsrt by exceptlon In the light of the knowledge and understa￿1ng ol the charitable CoMp￿Y and its environrn8nt obtained in the course of tha 8uétt. we have not ￿enIrfied ma¢en'g1 rni5oterTnts In the TrusleBs' Report and Ihe incorporated Strategic Report. We have nothing lo report in re&￿t of tha follo￿kn9 mallers where the Companiej Act 20[￿ r8quireB u5 to ￿port lo you If. in our opinK)n'. adequate aceLJUThting r8(xJrd5 hav0 nol been kept, or returns adequate for our a￿11 have not been received from branches not V181¢ed by u8,. or the lin8nry81 statements 8ffj not in agreement with the 8ccounlirrtJ record8 and return8,' or rart8in disclosur85 oITrust885' rernuneration Specified by IAW are not m8d8.' or we h8ve nol recaNed all the Inlomialon and eXpl￿atiOnS we require for our audil. R￿POn1bh1ltl8• of Tru•t••• As explain￿ more fully in the Statement ol Truste￿, responsibilit￿3 sel out on poge 15, th& Truslea8 I￿0 are a180 the dlreLlors ofth8 ch8rilable company for the purpose5 of eKJmpany lawl are responsiblè for the pffjparation of the fin8na81 slaternen18 and lor being SAtisfiad that they glve a true and lair view, and for 5uth internal control as the Trustee dderrninè 18 necèssary to enable the prep8ratM)n of fin8nc¥al slatemenl¥ th818re free frorn matenal misslatemenl, whether dug to fraud or error. In propariry th8 finanu81 slal&manls, the Trustees are responsible for &8ses6ing the charitable cornpany'6 abillty lo ¢oniinuè 8S a gx)Ing eoncern. tjlsdosing, as applicable, malterB r91gted ¢0 going concern ond using the gdng con¢em bwi¥ Dl¥counting unless the fruslees ￿ther Intend to I￿uld￿te the thwiiabl8 comp8nyorto cea8eop8ratKJn8, or have no reali$llc alternative but lo do so. Audltorf• v•sponsI￿lItI forth• audll of the fln•ncl•l •l•t•m•nl• Our objgctives are to obtain rea$￿a￿e assurance about wheth8r thg fin8nci81 statèmanls as a whole are free f rnaterial misstaiemeni, whether due to fr8ud or error. and to i55ue 8n audlto¢s mport tho1 Indude8 our opinion. R8850nablè assurancè is a high leval of assurance. but is not B guar8n188 Ihal 8n 8udit wnductefl in accordance w4th ISA5 IUKI ￿￿11 always delact a materlal mlsslalernent when11 exists. Mi8Stalgmernts can arise from fraud or error and are con5idereiJ material if, In¢Jiviéually or In the aggregate. they could rèasonably be axpaded lo Influence the ewnornl¢ d￿l$lOn8 ol users tak•n on the basis of these financi81 $1818m8nts. Extent to whlch the audlt wa• con8lder•d upable of dgtsctlnq 1rrryu1a￿tI•1, Includlng frnud Irregularities, including fraud, are Snslances of non-c0rnpllar￿ with laws and r8gulaiions. We éosign FKocedures in line th our r6spon8lbllltles, oulllned above 8nd on the Fin8ndBI Reporting CcunLyI'8 ￿tsSIle, to detect material mlsstal•manls in r8SP8Ct of irregul8nlies. indu¢Jing fraud. Wè obtain And updat8 our underst8nding of Ihg entity, its 8Ctivilia. Its cts)trd 8nvironment, and Ilkdy ftJlur• d￿￿lOPm￿l9, including in relation to the18gal and regulatory fram8M)rk applieable ané howthe entity is cornplyi￿ with Ih8t fr8rn8b￿rk. Ba58d on thls un(Jer8landlng. we Identify 858es8 the risks of rnateri81 misstsiemonl ol the financi stalernents, whether thje to Iraud or ermr, deS￿n oné perform audit procadurès rèsponslvè to those ngks. and obl&n a￿11 6vldonca that is sufficlenl ané appropriate to proviée a basis lor (xjr opinion. Thig includes consiéeralion of Ihe risk ol ￿15 by th• 8nllty that were contrary to appli¢8ble18w3 anij regulations, I￿ludIng fraud. In resw)ns8 to th8 risk of irregulD￿tieS and non-compllance whh 8nd regul8tion¥, induding fraud. we dgslgne(J proc￿lUreS which indurjed.. Enquiry of rn8nagern8nt and those charged with govemance around actual potgntial litigation an(J clairns as well as act1181, suspected and allwed fraud.. Reviewing minulos of meetings of those charged ￿th govern8nc8,' Assessiro the extent of compliancewilh the laws and regulatlons Co￿l￿er￿j to have a dlrect rnat8r181 8ff￿t on the flnancial slalemenls or theoperation5 01 the company th￿)ugh enquiry and inSp￿tIon,. R8viewng fin8ncy815tat8m8nt di8(*)suros ond lèsling to suppKJrtiry documentation lo assess 1x)M￿lanCe with applicable Im and wulations,. Performing audit work over the risk of Tnan8gemenl bias and Over￿￿0 of cx)nlrols. i￿lUdIr￿ testing of ioumsl entries and other 8¢iu8lments for appropri8teness, evalualng tha business falionale of signif￿ant transactions outside the normal o)ur5e of busin8ss and r8viewing accounting estimates for indicators of potential bias. 10-

AIOSTONE CITIZEN5 ADVICE BUREAU INDEPENDENT AUDITORS, REPORT TO THE MEMBERS ICONTINUEDI FOR THE YEAR ENDEO 31 MARCH 2023 Be(xus8 of the inherent limltations of an auéit, Ihere is 8 nsk that we wll not deteel all irregularities, induding t￿e leading lo a material rniss18temenl in the finanaal 5ta18m8nts or non-compliance wth regulation. This risk increases the mor& Ihai iyJmpli8nce with a law or regulation 15 removwj from the events and transactions rdected in the fin8noal slalemenls, a5 we wll be les3 likely lo berKJme awareof instanc85 of non-compliance. The risk of not detecting a material rnisslalement resulting from fr8ud is higher ￿an for one r85ulting frorn error, as fwd Imdvg c￿lusIon, forgery, Intentional omissions. misrepresentations, or the overrido gf internal control. As part of an audlt in accordance with ISAS IUK), ￿ exercisè professional judgrnenl and maintain prolessional sceptKi$m throughout th& audrt. W8 8150.. Identify and as8e58 the risks of material mi58t8tement ol the finanaal stateM￿ts, wh8th8r dug to frBud or error, desi9n Bnd pérform audit procedur85 r85ponsiv8 to those rSsks, and oblaln ￿Ident& that 18 8ufflcient ￿lj 8ppropriale to provide a basis for our opinion, The risk of rKJl (Jelecting o m8tèri81 misstalernenl wultiro from fraud is higher Ihan for one rasullin9 Irom grror, as fraud may invdv& collu8Son. forgery. intgnbonal omi88lWS, misrepr858ntalions. or the override ol Intèrnal eonlrol. Obtain an understanding of Intemal o)nlrol relgvgnt to tho audit in order to éesign auéil procadurés IhBt are appropriate in the orcumslances, bul not for the purpose of eXp￿SIng an oplnion on th8 8ff8cliven888 Of the charitabl8 company's internal control. Evoluale the 8pproprialenfj$s of accounting policios used 8nd the reasonablene8s of ￿CoUntIng •slima185 and relalad disdosures made ty the Trusleos. Condude on th8 8ppropn8leness ol the TNslae5' U8e of the aoins concem basis of occounling and. based the audit evid9nce ob18ined. whelher a m&lenal unixrtainly exi$t8 related lo events or condllions Ihal MAY ca$1 significant doubl on the charitable company's ability lo continue as 8 g(Mng concern If we conclude Ihal a m8i*dal une•rtainty eMI51a, we 8re required lo draw attention in guraudil0rf5 report lo the related disdosures In the finanaal Blatements or, if 8uch disclosur8s are Inadeoualè, lo modify our opinion. (￿r cOr￿lUSIOnS aro based c¥) the audll eviden￿ obtsined up to the dale of our Buditorfa report. However, future event8 or condltions may cause the eharitablè (X)mp￿Y to co888 to conllnue as & going concern. Evaluate the ov8rall pres8nl8tion, struclureand o)nlènl of Ihg flnanclJl 8lalements, Including the dl8do8ur•&, and whether the ￿nanTh￿l statements represent th9 und￿yIng tran$￿tKInS and event8 in a manner th818chi•ves f&r pres8ntg1ion li.e. gives 8 true and fair view). We communlc4le tho8e ¢harg•J wllh governance regAftJing, amng other rn8tter8. the planne¢J sr￿pe and timl of tho audll gnd 8ignrfi¢ant audit findings, Indu(Jing ony $ignrfunl dofioen¢ieB In Intemal conlrol that we ItJ8nts'fy during our au(Jil. UM ol our r•port This report is made solely to the charital￿e company's rnemberg, 8$ a body. in accordance wth Chapter 3 of 16 01 the Companies Act 2006. Our audit work has been undertaken •0 that we mishl $181e to the charitable corrpany'l membgrs those matters we are required lo stats lo them in an auditorf6 report and for no other purp09e. To thB fulle81 extent permitte¢ by law, we do not accept or assurne Mpon5ibillty 10 8nyone other than the charitable iompany and tha ch4rit8bK• eompany'B members as a body, for our audit work, for Ihis report. or lor the opinions w8 have fo￿￿￿d. Mlthellg Wllke• FCA Isonlor Statutory Audltor for and on bohJlf of Az•t• Audlt S•rvle•# 27 September 2023 Statutory Audilor Globe House, E¢lipBe Park Siltingbourna Road ai(Jsion8 Kent ME14 3EN

MAID5TONE CITIZENS ADVICE auREAU STATeMeNT OF FINA14CWL ACTIVITIES (INCLUDING INCOME ANO ExpeNDITURE ACCOUNTI FOR THE YEAR ENDED 31 MARCH 2023 Unre•trlctsd fund• R￿trICI&d funds Totsl 2023 Total 2022 Nots• INCOME.. C¥)nBtions 8ntt18gp￿eS Charita￿8 acti¥itl05 Invgstmènts 505 150,660 653.490 804,150 804,629 47 TOTAL INCOME 152,133 653.490 805,623 805.631 expENDITURE'. charl18￿? actI￿tIeS 124,680 655.855 780.515 758,097 758,097 TOTAL EXPENDITURE 124,660 655,855 780.515 Not •UrplU￿(dofiC1t) bgloTr yln• on p•n•lon Kh•m• 27,473 12,3051 25,108 47,$34 Galn• on pn•lon ￿h•m* 18 1,879 1,879 21,422 Ngt •urplu•lldgfkltl b•for• tr•n•f•r• 29,352 12,3651 26.987 68,956 Translern between funds 14 15,8921 23,460 5.892 NET MOVEMENT OM FUND8 3,827 26,987 68,950 To￿1 funds 91 l Apn'l 2022 Tot•1 fund• at 31 March 2023 288.230 54,914 323,144 254.188 291,890 58,441 350,131 323,144 I Ino)rna and •xpendilure derbve from (xjnlnuing 8¢ii¥itkg1. The State￿ent ol Finant141 Aetiviti88 indude8 all gains and IoB8eB recr4nised durins the ygBr. Th8 not•s on pa988 16 to 24 form part ol these flnanoal Blate￿￿t8.

MAIDSTONE CITIZENS ADVICE BUREAU STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOAIE ANO EXPENDITURE ACCOUNT) FOR THE YEAR ENOED 31 MARCH 2023 CornpJr•tlv• y•ar Informatlon Yoar ended 31 March 2022 Unmxtrlctsd fund• Regtrlcted fund• Totsl 2022 Totsl 2021 INCOME: Donation¥ and193￿￿￿6 CharSlable &tivlties Investments 955 178,371 47 955 804,829 47 7,091 852,838 183 826,258 TOTAL INCOIAE 179,373 626,258 805,631 860.112 EXPENDITURe'. cha￿1&blO activities 128,204 831,893 631,893 758.097 793,704 TOTAL EXPENDITURE 126,204 758,097 793,704 N•t Incom• b•lorn Dalni ort pon•lon •ch 53,189 15.6351 47,534 68.400 G•ln• on pon•lon •ch•m• 18 21.422 21.422 NET MOVEMENTON FUNDS 74,591 15,6351 18,gS6 66,408 Total funits 8t 1 April 2021 Totsl fund• ot 31 March 2022 193.639 60,S49 54,914 254.188 187.780 208.230 323.144 254,188 13.

MAIDSTONE CITIZENS ADVICE BUREAU BALANCE SHEET AS AT 31 MARCH 2023 2023 2022 TANGIBLE FIXED ASSETS 10 CURRENT ASSETS Accrued InLvtn8 and prepayments Cash al bank and In hond 14,338 368,901 4,740 333.192 337,932 383,239 CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 29,804 9.605 NET CURRENT ASSETS 353,435 328,327 Provlslon for liats'lllieB and tha 18 13.3041 350.131 15.1831 323,144 NET ASSET8 Ganefal unrestricte(J fund8 Oeson&t8d lund6 R•8trlcled funds 12 13 14 257,208 34,482 58,441 350,131 233,748 34,482 54.914 15 323.144 Tru8tees on 21 Septernber 2023 WKI are si9ned on il# bth8W by.. MR 8 BONNY MALH CHAIR OF T D OF TRUSTEES MR D PARRISH MEMBER OF THE BOARDOF TRUSTEES Comp•ny No. 02234220 The notes on pages 16 to 24 fomi part ol these financkql stalements. 14-

MAIDSTONE CITIZENS ADVICE BUREAU STATEMENT OF CASH FLOW FOR THE YEAR eNDEO 31 MARCH 2023 Not9• 2023 2023 C••h from oporoVn9 actlvltl•s Not ca•h Inlbowllouth(wl from oporallng 17 34,741 12.7831 34.741 12.7831 Inv••¢lng •cUvltl•• lrnler881 T￿￿ed 968 47 N•t ca¥h gongrat•d from In¥￿tIng aetl¥ltlg• 47 N•t Iner••wlldocr•u•l In cash Ind eaih •qulv•l•nt• 35,709 12,7161 Cash end ¢8sh oqUIv8l￿ts at btyinniro ol y￿r C••h cMh gqulv4l•nt• ai ond of y••r 333,192 368,S¥J1 335,908 333,192 Thè not8s on p&Jes 18 to 25 fomi part of finanoal statements.

MAIDST014E CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS FOR THE YEAR ENOEO 31 MARCH 2023 Aeeountlng polie50s al Basis of accounting The m8￿StOne Ciizèns Advice 8ureau Ithe'charity'l 1$ a charitatk campany limitad by guarantee, registered th the Chanty Ccmmission in England & W8les. The addr989 of th9 r9gistered office is glven in the charity inlofmation on page 1 of these financial $latem8nts. The nalurè of the chanty's operations and pnnopal Lllvllies ara in page 2 01 these Iln8nd818latements. The charity eortsts'lulas a publlc b8nefit entity a6 efined by FRS 102. Th8 fin8neial 818tements heve been prep8r&J in 8ccord8nce with th8 Accounting R8POrtlng by Charitle6'. stst8m8llt ol Recommendeo Practice applicable lo chanties preparin9 their accounts In accordance ￿t￿ the Financial Rèportiw S￿lIard applicable In the UK IFRS1021 issued in October 2019, the Flnanclal ReportiThJ Slandard appliCa￿e in the Unite¢J Kingdom IFRS102I, the Charib'es Ad 2011 end UK Generally AcLxplgJ Pr￿11￿. Th8 financial statem￿19 are Prepar￿ in sterliThJ %Yhich 1$ th• functional ¢urrgncy of the cheKIty and rounded its tha noarest £1. Tha 8ignrficant xcountlng polkles applied in the prgpwation of finandal 8latements are set out bel)w. Th88e p)Ilde8 have be￿ con818tently applied to 811 Yea￿ kwtgd unths olhewl8e stoted. The charfly has aval￿ Ilsdf of Per￿roph 4(11 of Schedule 1 of th8 Small Companies and Groups IAc¢wnls and Directtsrs, Reports) Regu18tion8 2008 gnd adapted the formot ol th• finanoal 8totement8 to reflect the Ipecial nature ol the charity's arthviliei. bl Golno Conc•rn These Ilnanclal stalernentB pn prepared on Iha o)ing eonc8m basls as the Trustees believe Ihat no matgrf•1 uncert8lnli89 exist. The Truslee8 hav8 conBldgred the level of reBeNe8 and expaciad Iw81 ol income and exp8n(Jiture and 8 satk8llod that the chanty h88 8ufflcienl resourcos lo mè81 its li8bllitl8s as they f811 due for a perlod of 81 le88t twelve months from the dale of 8igning of Ih85e finan(ial 514lernenls. Aceord¢ngly, the fin8nci813lalements ave prepa￿ on a gtyng concem b8518 ?nd ¢Jo not Include any adju8tment8 whith be neceB8ary If this basis ol preparation was inappropri8te. ¢1 Fund accountlng Unr8slrict8d fun¢Js 8re those available for ujg 01 the discretion ol the Trustees in the furtherance of Ihe genè obiectlves of the charity whith h8ve not be8n dèsignat￿ forother purposes. Designated funds are unr85trictgd lunds that have been set aside by Ihe Tru51eeB for pariirjjlar purpD5eS. Restricted funds are fund5 thich erg lo be used In aco)rdance wth 5pe¢ifi¢ restriclion$ ifflposed Liy donors which have been raised by the thBrity for partlojlar purkx)6e8. dl Incom• r•cognltlon Grant5 and servi￿ agreement income 8re r8cogniseEJ In the Statement of Flnanclal Act1v￿leS when the charfty ha& entsllement lo the funds. there Ihe service it rel8les to has Commw￿Bd, it Is pmbable that the income wll be racdved and the amount can be meaBured reliably and is not d8fèrr8d. Other Income is recognised in th& acLX)unts on an accruals basls wilh the exception of donations which are r8cognised on a cash re￿Ved basls. •) Expondltur• Expanditure Is rworded on an accruals basis induding irrecov8r8bleVAT and alkncated on the folbbmng b85iS.'- Costs dir￿tty allocated. adual basis. Support CO815- d8p8nding on typ8 of cost on(J the TTuslees' b8st estimaie of usage. Other coyts- actual b881S. l) Tanglbk flxed aBB8t• and dvpr•clatlon IF*iYidu81 fix8d 8sset5 Costing £1,000 or more are stated 81 cost less dep￿lation. Depréoation 18 provided on office and computer equipfflenl lo write off the c051, less estimated resiLJual valLJe of assets over their expeded Useful economic life of iwo or Ihrae yeats. At each reporting perKJd end (Jate. the charity revivws Ihe carrying amounts of Its tangible a58815 to detemine whether there Is any ln4icab.on that those 8sset5 have 5uff&wé an impar￿n1 Ios5. If any 5¢xh indicats.on exists, the recrjverable amount of tre asset 15 851imated in order to etermine the gxtent of the impalmi￿t loss Irf any).

MAIDSTONE CIT12ENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 A￿oUntIng pollcf•• Icontlnugdl 91 Oper•tlng l•asès Rwtals payable under optraling leases are Charg￿ on a straight line basis over the lease twm. h) P•nsloni Contributions payable lo the chBdty's rnulli-emthoyer pension plan are chargod to the inrA)me and expendSiure account on a payments basls. rhe chgrty wwgnise$ a liability lor the obligation under the penDn plan's recovery plpn. The wnount recogni58d 18 th8 n8t pre58nt value or th defirit r￿luctIon conlrlbuli¢J)s P8y8ble under agreement. The present value 18 (3lculated using the discount rBte di8clos&# in note 18. 11 D•btor• ind cr•dltorn Meol¥abl?Ipayabl• wlthln one y••r Debiors and eredltors with no slated interest rate and r￿l¥Oble or payablo within one year a￿ rewrdgd 81 tran88cts.on price. Any 198SOB arisin9 from Impalrmgnl are recognised In th8 slalemenl ol financial 8CtNitie8 under exFendltur8 8ri8lng on charitable actlvllie8. 11 Employoo b•nfrfbt• Whon ernpkjyeeg havo rendered se￿ice to the charity, short-t•rm employe8 beneftts to whlch th8 •mploy•es are onlitled are r￿Ognised 81 tha undis¢ounled amount expeciod to be paid in exchange for Ihal 8ervlc&. kl Taxutlon The charity15 an exempl charfty w51hln the rneanlng ol Sehedule 3 of Ihg Charit195 Act 2011 and is con8idaréd to pag6 Ihe tests Bet out In Paragraph 1 Schedule 6 Financo Act 2010 ond therefore il meets the definition ol a eharitabkg company for UK cow*r81iM tsx purtKJ6es. 2. Judoomon¢• and k•y ￿Ure•• of ••tlffl•Uon unc•rt•lnty In the applicatlon of the charity's aceounllng pg1icie8, the Trusle88 era r8qulr8d to make judgements. estimates 8nd assumplong about the carrying amunl of assets and liabiliknes that gre not r￿llY appwenl from olhar sourc88. The eslifflal88 and a8socl8led assumpllons we based on hisloneal expedenco and otherf8Ctors Ihat are consléered to be rdeygnl. There aro no iudgemenl$ or koy sourceB ol estimation uncertainty. Incryn• fn)m donolfjon• and l•00¢10• Unf•strl¢tsd fund• R••trlcted fund# Tot•1 2023 Tot•1 2022 Don8tv)ns 505 505 955 505 505 955 In¢omg from ch•rlt•ble a¢tJvSti•¥ ilnr•itrlcled fund• Total 2023 Total 2022 lund• Mahystonè Borough Councll grants Monay A(fvieè Service Golding Horne5 Pension Wise 133,100 133.11x1 151,100 52,188 7,500 7.5 418,018 56,CrfJ) 17.545 17.1 142.237 2.5 10.OeO 418,018 56,000 17,545 17,190 142.237 2,500 355,027 55,592 22,890 Henry Srnrth IMOS Prfsonl Energy advice C8rtM)n Monoxide Advic6 Project Univer581 Credit- Help to Clairn South Ea81 Water FcKum Othar projects 126,581 14,000 22,271 804,629 10.060 150.660 653,4S¥) 804,150

MAIDSTONE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENOED 31 MARCH 2023 S. Analy•l• of expendlturn Dlr•ct tosts Support co•ts Total 2023 Total 2022 Ci1128ns Se￿IceS Prison support Energy adviee Carbon momxlda Water advice Pension advic8 Flnancial advKo 8￿eTit advice 103,162 21,498 27,969 124.660 67,373 17.545 17.190 14.O)0 391,618 126,204 61,174 22,89) 17,545 17,190 5.oc 1C¢.897 284.721 368,131 52,188 127,530 758.097 101,496 512.518 46,633 148,129 207,997 780,515 8. support ¢0¥ 2023 2022 St8ff tr)8ts Prernls98 W5ts G¢nèrd offica cts8ts B¥nk charg85 Govern8nL¥ ￿t8 Inot6 71 89,092 58.456 51.885 181 B,403 207,997 83.238 31,846 44,170 133 7,423 168,810 7. G0￿MIne¢ co•¢• 2023 2022 Auditots, remuneratlon 8,403 7.423 7,423 8,403 8. N•t •xp•ndl¢ur• This is stst¢d 8rtèr th8rgiro= 2023 2022 Rent poyAble on propety under operallro thseB Audito￿, remuneralicn 28.860 8.403 23.1)JO 7.423 18-

MAIDSTONE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 9. Staff eosts 2023 2022 Wages and salarfes Soby'818ecurity costs Employ8r pengion (x)8ts 595,978 36,171 29,402 574,676 42,127 36,734 661.611 653,537 The key management parsonnel ofthe charity wpri8e Ihe Tru$t986 and the bureau managers. Th8 Tru410•8 ract￿6d no ramunèralicfi for the year ended 31 March 202312022. £NIII. Durlng Ihe yow, none 12022.. ol the TDJstees had exper￿tr$ rthrnbursed by the charity The told expenses rdmburse(J to th8 Trustees amounle(J to nil12022' £701, In the prk)r year these ￿515 related lo sundry slalionery and consumable supplies for gtBff m8mbèr8 8& wdl 85 travel and parkiw costs, The lotgl wmun•r¥tion indudinq penslon eDntrlbutiong and 8mployern' nationjl in8ur¥nce ￿￿1Ved by key managernnl personn¢l for ththr 88th¢¢ to the charlty WaB £118.81712022'. £123.9151. Thè av8ragg number of salarfed employees the year wa8 3012022.. 321. There were no employeo812022." non•l ¥tho ￿1ve￿ total empkjyee beneflts (excluding ernpK)yer pen51C￿ rxistsl of more than £eo,oco. 10. Tanqlbl• IIM•d •M•ts Offle• •nd comput•r •qulpmont Co•t At 1 April 2022 and 8131 M8rch 2023 96,327 Oepr•clatlon At 1 April 2022 and at 31 Mar¢h 2023 96,327 Al 31 March 2023 Met book valu• At 1 April 2022 and at 31 March 2023 11. Crgdllorg: amount• falllng due wlthln OM yoar 2023 2022 Accru8Ss Other cr￿￿oIS Deferred inwrr ,370 6.434 15.000 6,544 3,061 29,804 9,605

MAIDSTONE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONnNUEDI FOR THE YEAR ENDEO 31 IAARCH 2023 12. Ggngrjl unr••tsictsd fvnd• 2023 2022 Balanca al 1 WI 2022 Net Inthme Tr￿Sfer lo r85tllcled lunds 233.748 29.352 15,8921 257.206 159,157 74,591 Balan￿ ¥t 31 IA8rch 2023 233.748 13. D••lqnatsd fund• Ngw 1 Aprll 2022 d••lgnJtlon• D￿l9￿￿￿onI Bal•nc• at releJ•od JI March 2023 Premlse8 8nd devement fund 34,482 34,482 compa￿1[¥9 year InforynBtlon'. 8alnc• •t 1 Aprll 2021 N•w d•jIg￿tIon• D•#lgn•tlon• Bal•n¢• It 10••gd 31 MArch 2022 Prwnl806 ono dgvolopmenl lund 34.482 34,482 The Prernlses And Development Fund has be￿ d88Ignated lo provlde for fvture resc*Jrces In the8e area8. 14 A￿1￿cl•d lund• B•l•nc• It 1 Aprll 2022 BJl•nc• at Tr•n•l•r• 31 M•rch 2023 Incom• Expgndllurn Henry Srnllh (MDS PriBonl Energy advice Carbon Monoxide Advice Pfoi8cI Pensbn Wise Money Advice SeNice South East Waler Forum un￿e￿oI Credit- Help to Clalm 12,205 167.3731 117,5451 117,1901 1391,8181 17.545 17,19J 418.018 28.7(Ya 55,ICO 14.000 114,0001 1148,1291 1655,8551 2.SCQ 142.237 S,892 5,892 $4,914 653.490 58,441 crAnpar8￿.Va wr infom811￿.. BaJ4nc• at 1 Aprll 2021 Income expendltu Tran•fer• 31 Murch 2022 Henry Smitti (MDS Prfsonl Energy Best t>eal Pension W159 Money A(Jvice Servlce South East Water Forum UnNersal Cre(Jit- Holp to Clam 17.787 55.592 22.890 355.027 52.108 14,(M)O 126,581 fj26.258 181,1741 122.8901 1368,1311 152.1681 12,205 41.813 28,709 14,000 949 1127,5301 1631.8931 fj0.549 54,914

MAIDSTONE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENOED 31 MRCH 2023 14. R•atrlcted fundx Icohtlnwll Thè Obj￿Ilve of the Henry Smith Fun(J Imaiitslone Prison ￿Vice Project) is to pmide 8dwc8 sUPPOrt to Prisoners. 5t8ff and their families. The objectNe of Energy Advic• is to infomi consumers how lo reduce energy bills by efficiency 5avin95 or switching supOlars and lo provid8 informallon 8b>Jt th8 help avala￿0 from energy suppliors and govornmantfor consurrber struggling to pay gnergy bills. Tha obj8Ctive of Penslon Wi88 18 lo provide Irnpartial pen8K)n a(Jvlce and guidone•. The objectlvelor the Mon8y Advic8 SeNico B lo provide free and impartial r￿)neY advlce. The oblectlv8 ol th8 Soulh E8s1 Wattr Forum 18 to provide free advice to manage water con8umplion and bill5. The objectiv8 ol the Universal Credlt- Hdp lo Claim Fund 1$ to provide 8dw¢e 8ssistBnce to person8 requirlng finarrfial support. The transfer to thls ltsThJ from Unrestr￿￿￿ funds covgrs Ihg overnpend M the prO1￿t durfng the year lo 31 March 2023. Th8 Qbjeclive of Ihe Carkffj Monoxid& All￿e6 Project Is lo 1)ollver ono to ¢n¢ ¢8ts)n monoyldo wwarene88 and ènergy 8thlco. 15. Anaty•l• of n•t ￿$0t• b•tw••n fund• Unr••trlct•¢l nd• 2023 R••trlet•d fund 2023 Tot•1 2023 Curr8nl 8s881s Amounts f?IllrYJ duo bthlhln ono year Prow8ion8 302,683 17.6891 13.3041 291,690 80,556 122,1151 383.239 129,8041 13,3041 350,131 58,441 Unr••trlct•d nd• 2022 R••trlet•d fund• 2022 Total 2022 CU￿nI 8ss6ts AmuTrts falling duè ¥￿thIn onè ya Prov1511NIS 274,394 19811 15.1831 268,230 63,538 18.e241 337.932 19,0051 15,1831 323,144 54.914 16. Flnanclal cofflmilments The charty W Commitm￿19 under n0n-caned1a￿8 operating I•As95 aE foll￿￿.. Land and buildlngs 2023 Land and bulldlng 2022 Expirywilhin one ye8r Expiry in 2 10 5 yea Expiry in over 5 years 28.750 115.0 121.932 265,682 23,000 92.000 120.750 235,750 -21

MAIDSTONE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDEO 31 MARCH 2023 17. C••h g•nw4t•d from op•rntioni 2023 2022 Nei income 26,987 88.956 Adlu•tm•nt• for: Investment Income Iwease In debtors Increaselldeugasel in crndltor8 Decrease In pension provision Casmow Irom operating 8ctivitie8 19681 (9,5981 20,199 {1,8791 34,741 {47 14.7401 145,5101 121.4221 12,7631 18. P•n•lon commltm•nts TPT R•tbr•m•nl Solutboni-Th• Gmwth Plan The eharity participates in the scheme, a mullillamployer schema wh￿h P￿￿￿&$ benefits to some 638 non- 88sodaleé partlelP81ing employefs. The schemfr is a defined banofil 6cheme in the UK. It is nol posslble lor tho chorrty lo obtsin Suffi￿onI infomwlion to 8n8bla It to acc04Jnl lor tha schémè 89 8 dafined bgndt sch￿0. Therefore il acLounls for the seheme ￿ a defined Contritxjt￿n Sch￿8. The scheme 18 sublecl to the fundlro *isL91ion outlined in the P￿SlOrYa Act 2004 came Into fo￿ on 30 December 2¢X)S. This, togalhw with documents i8sue(J by Ihe Pensions Regulator and Tethnical Actuaria Standards issued by Ihe Financial Reportlng Councll, Sel out Iheframe%KJrk lor funding (Jefln8d benefit oCcUpa￿Dn81 penS￿n schemes In the UK. The scheme Is da8sKied 88 a'lB81.man slandlng arrangement,. Therefore the chartty Is polentialty Ilab￿ for otheT Participating employers, o￿lgeb.0n9 if tho88 ￿plOyerS are unable lo me81 their share olthe scheme deficit followng wllhdrawal from the scheme. Pdruopaling ernpbyers are legalty rwuSred to rneel Ihelr shore of the scheme ￿.. Oefidt contrlbutlon• From 1 April 2019 to 30 September 2025.. £11.243.0(A) per annum Ipayat4e monthly and I￿rea31rrtj by 3% each on Isl April). The recovery plan cDnlributions a￿ allcuted to e8th participating employer in line vthh their estimated share of the Serie5 1 and Series 2 scheme liabilitles. Where Ihe schwne is in defi(it and where the charity has ￿reed to a deficit funding arrangwnent the charity r￿nISeS a liabilily for this obligation. The amount r8cognis8d is the n8t present valu8 of th8 defvt reduction conlnbutions pay8ble under Ihe agreernent that relates to the deficit. The present value is calculated using the discount rate detai￿￿ in t￿8 di3d05ures. The unwnding of the dk8counl rale is recognised as a financ¢ wsl. .22-

MAIDSTONE CITIZEN5 ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 18, P•n8lon commitmonta Itontlnugdl Pr•••nt valu•8 of prov161on 31 Ma￿h 2023 31 March 2022 31 March 2021 Pr959nt vue of prow8h)n £3.304 £5,183 £26.805 R•eon¢ill•tltsn of openln9 and closlng pro¥l•lon 2023 2022 ProvS6)n at 618rt of pariod Unwnding ol the dI5￿Unt loctor linlerest expen3el Oeficil contribution paid Rernea8ur8menls- irnpact of any cha￿8 in 8gsumpiion8 Remeasur8menls- #M￿d￿£￿t9 to contribution scheiule 5,183 97 11,8B81 1881 26,605 16.7331 114,7231 5,183 Prowsion at end ol perkjd Inc4xn• •nd oxp•ndlts•rg knp•ct 2023 2022 Interest exponsè Remeasurem￿t$- brnp￿ of any change in 8ssumptlons Remeasurements- amendmen18 to contnbulion schedule 97 1881 153 114,7231 14,689 A••umptSon 31 March 2023 31 Il•rch 2022 31 March 2021 Rate ol dracount (pèr annuml 5.52% 2.35Y• 0.86% The dlscount rates shown above ere the equlvalent slngle (Jlsujunt r8t8s whleh, whan us8d to disthunt thè futu r8covèry plan ￿ntrIbutIOnS due. give the same results as using a full AA (x)rporal8 bond yidd cuw lo tjiscounl thè same reC￿ery ¥8n contrlbullon6. D•fTrclt eontrlbutlon• ￿hodU1* The following schedule delai18 the defidt conldbutions a9reod bolwoon tho charity and the 8ch8me al eBch wr end P8￿￿1.. 31 March 2023 31 March 2022 31 March 2021 Year 1 1,888 1.574 1,888 1.888 1.574 6,733 6,935 7.143 6,131 Year 2 Ye8r 3 Year 4 Year 5 -23.

MAIDSTONE CITIZENS ADVICE BUREAU )TES TO THE ACCOUlffs ICOPMNUED) FOR THE YEAR ENDEO 31 MARCH 2023 19. AnBly•ls OfCh4n￿ In rt d•bt 8alan¢• at l Aprtl 2022 othor non. Bd•nco •t cashflo￿ e•sh chthngeg 31 March 2023 Cash 333,192 35.709 368.￿1 20. R•lat•d paity tran•actlon• No tr8nBacb"on8 related partles were Underta￿ during the year {2022'. none), other than thos8 sts'pulatsd in Ncle 9. -24-

MAIDSTONE CITIZENS ADVICE BUREAU DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023 Unmtricted fund• R?¥tricted fund• Total 2023 Total 2022 Income Maid5ton8 Borough Counal Money Advice Service PensKJn Wi¥9 tknn8tion5 Oeposlt ac<x)unt intwest Golding H(xn88 Energy Be51 ¢981 Carbon Monoxide Advicè PrDject Henry Smlth (MDS Pri50nl Unlversol Cr8dit- Help to Clwm South East Water Forum Other projects 133.100 133,1C4) 151,100 52,168 355,027 955 47 418,018 418,016 505 968 7,500 17,545 17,190 56,000 142,237 2,500 10,060 805,623 505 7,5LKI 17,545 17,190 56.000 142,237 2,500 22,890 55.592 126.581 14.OLKJ 22.271 10.060 152,133 853,4 805.631 Exp•ndlivro Schodul• E6labli8hm8nt expenses 7,031 51,424 58,455 31.846 Admlnlstratlon expenB•8 116,225 595.671 711,896 717.883 Sundry 8xpèn58 1,404 124.860 8,780 655.8SS 10,164 780,515 7S8.097 N•t Incomo b•lor• g•ln• on p•n•loTh •eh•m• 27,473 12,3651 25,106 47,534 Gains on pension 3therne 1,879 1,879 21.422 Surplu• for tho yoor 29,352 12,3651 2e,987 68,956 -25-

MAIOSTONE CITIZENS ADVICE BUREAU SCHEDULES TO THE DETAILED INCOME ANO EXPENDITURE ACCOUNT FOR THE YEAR ENOEO 31 MARCH 2023 Unvg•tri¢tsd fundo Rg•trictad fund Total 2023 Total 2022 E•tsblb•hmgn¢ DI￿n08¥ Rent Insuranr2- pr8rni8O8 Water Gas Electridty Repairs ané renewBl3- premi8e8 Cleaning and deaning rn8leri4B 2.639 149 53 246 382 3,356 206 24,021 26.660 994 421 2,129 2,995 23,776 1,480 58,455 23,0 836 131 1,887 1,532 2,958 1,502 31,846 2,813 20.420 1.274 51.424 7.031 Admlnl•tratlon •xp•ns•• Salarles and swal $0cJJrtty costs Penslon scheme contdbulion6 Travel co8t8 Tralnlng Health and 8alety Books, Inform8tlon and IT 8y8t8m8 Telephone prtnting and 8t81bn8ry Postagè Advertising publioly Computer and offlct OXP8n8•8 Other office costs Insurance Hire of rooms Unlversal Credlt- Cl￿zan6 Aijv 90.865 19,499 143 108 58 1,537 2.454 253 128 47 375 322 431 55 150 500.440 51.006 1,765 833 591,105 70,505 1,908 741 582.365 71.171 2,407 128 796 19,050 13,340 600 684 387 4,603 1.965 84 212 20,093 9.375 14,292 1,627 731 330 7,380 2.029 2,441 2.087 1.047 10,912 16,746 1.880 859 377 7.735 2.351 2.872 2.142 1.197 116,225 595,671 711,896 717,883 3. Sundry •xp•n 88nk Audilofs. remuner8tK)n Sundry &xp8ns8S AGKI 8nd other rn￿11 ProfeBslonal leeB 23 1.260 158 7.143 181 8,403 133 7,423 102 19 810 770 507 305 751 1.404 8.760 10,164 8,368 .28-

MAIDSTONE CITIZENS ADVICE BUREAU {A company limlt•d by guarant••l REPORTS AND AccouKrs FOR THE YEAR ENDED 31 MARCH 2023 R•9l•t•r•d Charlty No. 291)050 CoMp￿Y Na 02234220

CONTENT8 P•gg Charity Referer￿ and Adminlstrallve DetsiL8 Tr￿tee8 Annud Rep)rt IndeFend8nt Audllors Rgport to the Trustees Statamant ol FinaMo1 Activilles 12 B8lance She8t 14 Statgrnent of Coshflow 15 Nolo$ lo lh• A¢¢ounl$ 16

MAIDSTONE CITIZENS ADwce BUREAU REFERENCÉ AND ADMINISTRATIVE DETAILS The hAaidslone Citizens Advice Bureau is a company Ilmitod by guaranlaè and & ragisterad charity govemed by its Mernorandurn and A￿'eleS of Assooats'on Icharity number 29￿55, Company number 022342201. CitlZ8n5 Advice Maldstone Is the operating name of M8id8ione Citizens Bureau. The 8oJrd of Tru•t¢•• The Trwlees of the charitab5e company are Its direclorj for the purpose8 of rx)mpany and throughout thi5 repjrt are collecb.vely referred to as th8'Tru8lees'. The members of the Board ofTru$t888 who seNed duri￿ the year were as follm.. EIBctgd TruBto0 Mr S Bonny Ma1￿)IT8 (Chairl IAr5 S Hawkins (Co VicevCh8lr,' re$KJnad 6 March 20231 Mr R 8ird Ivicfrchairl Mr D Parrish (Hon TregBurgrl Mr J Cobb8tt Mr8 W Fostèr MrlR(knn MrA Breen M6 J S WO￿16 Ctropt•d mèm￿1# Cllr P Harper Ms L MByon Mr P J Slonaly Staff R•prn••ntatSv•• MrPHar Mr S Jone8 Mrs T Wèbér S•nlor L••dgr•hlp T•am Mr P Hardy- CEO Mrs S Smith- Athica Managw Mr I Path- Service Manager Projects Mrs T Weber- Operalions Manager R•gl•tsred OfflrA and Prlnelpal Addr• 2 Bower Towa￿. Tonbridge Road, MaMJ51one, K8nl, ME18 8RY Statutory Audltorn Azets Audit Swvics, Glob8 Hou88. Etrjipse Path, Sittingbourne Road, Ilaldstone, K￿t, ME14 3EN

MAIDSTONE CITIZENS ADVICE BUREAU TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023 The TrLS8lees present their reFX)rt and the audited fln&ndal staternents for the year ended 31 March 2023. The Trustees confirni Ih8t the 8nnual report and finanaal 81818menls of Citizen8 AlfvI￿ M8id5tone ￿mplY ￿7th ojrrenl statulory rgquir8rnent5, the r8quirernent5 oICitszen5 Advice Maidslone'5 governing document and th8 l￿0vIs￿lnS ofth8 Stat8m8nt of Rgcomfflgnded Practic8- Acc(yJnting 8nd Rèp)rting by Charitias ISORP FRS 1021. Objoctive• and activiti Citlzens Advlce Maidstone provlde5 Independa. free. confldenlial. imparb'al advice lo everyone regardless of their￿, gender, sexuality or disability Citizen8 Advie£ Maid5tonB aim8 to enyure that indiv￿u￿5 do not suffer through a lad( of knowledge of their rights and rgspon8ibilili85 or of the seNice$ available lo Ihern, or thry)ugh an inath'lity to exP￿Ss their nèad5 8ff8clively. Th8 CitiZ8ns Advice Mald51one also altn5 to ex8rc15e a responSi￿e Influence on the development ol soual polici06 and 8erwces both I￿allY anrj natron&W through the of the R8Be8rth 8nd Campaign ta8rn. Publlc b•n¢fl¢ The Trustee8 o)nfirm that they have complied ￿th the duty In SeCtiC￿ 4 01 thè cha￿￿.08 Act 2LM)6 to have duo regard to the guid8nce contained in the Charity Commission'3 aeneral guidance on the public benefit whgn reviewing the loc&1 offlcè ￿rn5 8nd cl>Je￿¥8S and in th• plannlrrfJ ol futur8 ￿tIv511e8. AchSe¥•m•nt8 and ￿rtOm7nc• tljr goal is lo dignts 8olving their problgms by Ihem5elves,' others requlring more support do ￿1Ve further hdp through delallgd work condueied by tyjr spaoaligls and generali81 volunl8ar advlsefs. Citizens Maidslone provides freg, independent, confiden1181 and imp8rtial advica lo avèryonè on thair lights and r8sky)nsibi1S1ies. The organisation valu88 div8r5ily.' promo185 8quIty & Inclu51on and thallenges discdmSnalion. Thls essential %KJrk profg83ionally carrie4 1)ut by our le￿ ol paid and voluntary staff helping people lo solva their problems and changing thèir Iwas. In ord•r to pr8vènl linandal problams rè-8nwrging, we also run aducallonal seNic66 such a6 Ilnanrial capabillly or energy èfficlancy training $8ssions in collaborallon with olhar local offiees. Our office 18 located on Tonbridge Road. A number ol outreach $896iollB are al80 provided at certain pari8he8 in th¥ Borough by appolntm&nt. Thls enables us to eonnecl wllh a broad dw8r8e dlenl ba86 wmhin the Borough. cli￿1￿ c8n approach our $6fvice lor lac6-ltrlace advice.. by telephone,. by emall or digltally for those vjho olhwwise cannot actsss us eAslly. The Citizens Advice Membership Scheme requirey each kjcal Citizens Advice10¢8rry out a Leadership Self-A8sessrnenl 8ach year. Tho Board woikaLI together with paid and volunteer staff lo h)ok at Ils pollc4es 8nd procedures and Bubrnitlè Ils Assessment lo the Performance A8seg&or un¢Jer Ihe 8yBtem. The OrganigatSon hbB been ludge¢J to be 8t 8 9O¢tJ 81andard. Our WO￿lorea. both ano vdunt8ry have produc¢J an excellent set ol Blalislic8. the majority of which cDn be Been in our Annual Rèkx)rt. Suffica lo say that we continue lo provlde our service lo rnony rn0￿ people than other similar organlsats'ons. Finan￿allY it has been a better year wth us Securing fun(Jing for new projects. Notwilhsl8ndinG, our lo¢ ncomo for the yearwa5 £805.62312022'.£ 805.6311 wllh tho expenditure pegggd al £780,51512022.'£ 758.0971 shO￿n9 a Surplus of £25,10812022..£ 47,5341 for tha 2022123 financial year. TI￿re w&$ a gain on the penskjn scheme liability of £1,879, which has been 58paral8ly disclosed this year, giving an overall surplus Yorlhe yearo1£26.96712022.. £68.9561. Al the end of th8 Financid Year our Restricleé Reserves were £58,441 12022". £54.9141 an(J UnrestrKted Reseryes 8lood al E291,6￿112022.. £268.2301. D8mon8tr8lng tha v81u8 of our wrxk 18 ¢vl81, as the pr8ssur8s on tha publlc finances continu86 to gather pac8 n81ional and lorAI spending decr8a5ing furth8r year on year. It 15 our r&%ponsibility to eommunicale to lunderg Citllens Advice 18 an esjential service and notiusl'nice to h8ve'. Cits'z?n5 Advice Maid5tone is unique lor many reasons". in our team we have a tot81 of 28 palé st8ff equating to 81m05121 FTE, of Ythich 16 FTE work within various prO1￿ts and the rwnainder form p8rt of our core servi￿. Our te8m of 40 volunle8r8 inrJud8s Tws1885, ￿￿￿er5, administrator5, tralnees and assessor8, Our Servi￿ are provided v4ilh funding from a ￿de variety of sources. A Servir Level Agreernent wlh Maidston8 Borough cour￿11 allows US to prowde Ihe essentia Core SeNice of genèral 8nd Specialist advice through digital and fa￿-1￿f8ce formals lo dients in the Borough ol M8idston8. Additional fundingfrorn Golding Home5 helps lo 8ervitss to their tenan15 in the Town. We have conlracls Mrilh Citizens Alvice to prwde PgnsK)nWi5e guidanee. Pension Wis8 provides 8 seryice throughout Kent and East Sussex. Citszens Advice also provide lunding for Univer581 Credit Ihelp to claim). Our wod% in HMP Maidstone continues lo be funded by Henry Smith Charity and 1811edy also from HMP Maidslone. Funding for our work ￿ the Energy Advice Programme ICMAPI, formerty Energy 8e8108al IEBDI cAme Ihrough National Citizens Athice and aTTh)ngst all these. Olher smaller projects were funded through ?rn8lL8r grants frorn exlemal funding Soufces.

MAIOSTONE CITIZENS ADVICE BUREAU TRUSTEES ANNUAL REPORT ICONTINUEDI FOR THE YEAR ENDED 31 klARCH 2023 A¢hlgv•m•nts and perfomi4nee leontinuedl Wè continue to with a numb8rof partner8 bmthin Loc81 Govemment and Ststutory Agenties to improve the policies and practice5 that our communitie5. We Krrk collectively thAlh other Loc7J Cit¢zens Advic8 centres in Kent lo inlomi public rK)licy and hdp regulators. as wall as influence private Sndustry to make their s8rVI￿ fair for CLJn5umers. In addition to Loc818nd N8tional campaigning. wlh the help of our volunteers we empower clients and communities to engage ¥￿th Society an(J make a difterence 10 15SU8s that matt8r. We hope to expan¢ our uso ol volunteers as 18&8ible lo do so. Volunteers arts vitsl to th8 s8rvirA in CItEens Adv￿8 Maidstone. Trustee6 and our manag￿ant Taam are ￿)rkIng ITh partnershlp ￿th our 8nd volunl8ry slaff to providè excellgnl quality ￿￿7C8 and support to over 13,000 8 paople up 30% from last year , wth over 35,OCK> different issues achieving n88rty E2m income 08in and debts written off in th8 Borou9h ol MaKJ51one. Additionally, Trustèes bre also engaged in proviéing direction in th8 Governance of our office. Our Vdunlèais 8rè an inlegral part ol the way M d81iver our advlce. support and s•Fvlcg lod8y to the communities ol Maléslone, have been since tho coneepllon of Loc81 Ciliz8ns Advice ILCAs1 over 80 yèars ago in 1939. The servicA in Maidstone commencad on the 111 January 1940 and over the years ha5 de811 with 8round 1.5 Million protrlems. Volunteers have always begn int¢gr to the Citizens A(J¥Ace 8eThlc• and arè increasingly involved in dellveriro seNIc•s within 811 areas ol advice woth. Voluntegrs bring wllh them a wealth of éxp8dÈrta ski118 8nd il is irnwrtanl for us to r¢cogni8e the resource we have within the service. Volunleefs Bre vi181 to th8 way wa deliver our service. 8llowng us lo ch m8ny more peopk than if wè w8re purety deliverlng our work thrO￿Jh paid $t8ff. VolunleefB undortake a range of 18sks from assess5ng and Pfoviding advicg, 8UPPOrting the running ofourloc81 offic8, Campa￿nI￿a in the cornm¢Jnily and actlng ￿ Trustees, Our volunteer8 o)me from a wl(Je rang8 of bÉd(ground8, includiw young peoplè, prolèssion81s who want to broaden their horvzonj, retired peopl8 who wont to g￿8 $0rn8thing back an¢J rnothers whosa childran havè 518rted school - 60 we offér a rwge of SUPkKJrt 8eNic6s to meet the ngeds of all our volunleers loo. Our CL¥nmltm8nl to V8lv8 dlvorgily, P￿rn01¥ gquity and IncluBion mean8 ￿ can 8ncourw3e indNiduols who might Ml other￿158 wijhlbe to volunteer. Understanding our trainee volunt•ets' needs an¢J expedalion818 8 very important aayct el the tr8ining pragr8mme. Provlding 8 wall-structured training plan helps thè trainee 10 gain better employment prospecls wdl a5 offering an oppJrtunity fty pBrson81 development. Ineraas8d Ltnfld￿co, sdlryesle8m, and w8llbolng. ProvldSng an 8cIN? conlribulron lo the day-l04ay runnin9 of a LCA can develop volunteern, practieal 8kills, such a$ problem sofving, eomrnunlc4tlon and teamwork, as wll 85 b008t Ihelr confldence and bdiel in thBir 8billlieB. This Improvgs gmpkjyabilily, present8 corear ijavdopmtnt ￿portUnIt￿, e8n holp tho88 curr•nlly unernploye(I, rnove Into woth. Volunteèring prowde5 Individuals ￿th 8n opportunity lttey rnlghl not otherwise have to develop thwr pe￿Onal skllls and 8bilili85. For Ihosooulof %K)rk, voluntéaring keeps them aclivean(J moiivated, poiantiallycountering the negative impacts of unemploymenl on mental wellbairy- re8e8rth showy that one in five pbs8£k8rf5 811(y•Rnce daimants e¥penW￿ a m•nl81 health disorder. Volunteering enables peopfe to r881i8e th•r potenli&. supporting prioritiès or￿n￿ irKr8ed Soclal moblllly- 29 per t￿1 of volunlegrs that left the Citllens Advicg seryico so for paid 8mr)ym8llt. eduealion or training INation81 Sl8tisticsl It alBO enables indlviduals to me an ecoTh)mic contribution to SOa8ty, on8 which rn8y befx%￿d into lulure nati￿81 Gross Domest￿ PrLxJuct productivity calculations. Volunleering wlth Citizens Advicp CBn 8lqn ￿*￿.1￿￿ Individiial's 8ofter skills, resilien￿ and Dther per¥onal attribute5. This can have a PDSilivt impact w how people feel atrKJut Ihem59lvg5, they reskA)nd to others and their cawty to rnanage lile'g challengas. For reb"re(J individug18, volunteering offer diff?￿nt oppc#tuniti88, provide s¢ruclure and a sense of purrmise as ￿11 88 help th￿ feèl invofved in sociely, all highlighted a5 vthl to P8rson81 wellbeirrtJ. Ensuring that retired people ar8 mentally and physically activ8 81$0 has ￿der rea¢hing bentrfits Io soclety, including reoucing thg NHS provisH)n required lo cope with an ageing popu181ion Volunteering wlth us does not just have an impact on individuals, Il t)enefits communities tix). Our volunteers are local people, and through volunleerin9. they increase thBir knO￿edge aLK)ul community issues buikl relationships wlh their localily. Thi8 crgatg5 stronger crynmunlt￿6. wgaged and activè mbers, and morè soei818Ction.

MAIDSTONE CITIZENS ADv￿E BUREAU TRUSTEES ANNUAL REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 Achlev?menlx and perf0Th￿ce Icontlnuodl The Citiz￿5 Advice serwcg 8150 plays an integral role in supportSng and strengthening its lor21 eA)mmunity. We provl¢Je a servic4 Ih8t meets lttal need5 and reaches out to a broad and diverse client ba88. W8 SUPPOrt and St￿ngthen oth comrnunily-fcKyJsed 0￿￿489¢10￿3, p8rtn9ring wrth them to share our insight on how best to support Ioc81 peopla. Wo 8Iso use our 8xl8nsiv8 knowAedge lo act as an advocale for the hxal area, rnobilising and wnnecling peO￿e with thdr comrnunily. W8 are a saNie8, ￿rI￿n9 ￿th locd pwple, for Ihe benefft of Ihe Irxal comrnunity. The v8lu8 we get frorn w?rking with volunteers is greater than just our abilily lo provide a quality advice $wv￿. In ddits'on, our investrngnl in developlng volunteers. and enabllng th￿ tovolunteer In th¢Irl(￿al Arèa, h8S tangible benefits for the individual, community. and soci&ty at large. Thi8 16 an addits'on81 bonrfil lo the ¢omfflunity, ereBted through the Way we d811v8r our 581WC8. As w8 appro8ched the end of tho 2022123 financkgl ye8r. we have eslablished B new WAY of workSng ofter beirvJ laced wth perhaps wr biggost eh&ll8nga yèt ICovid-191, how to continue to ddlver our much-n88d8d $8rvlcg, a lffellne lof 80 many. in the wake of th8 WNd8mic, Into o cost ol Iivlng cnsi6. We adopted lhe.but of what we had learned and the best ol thet did. lo ￿rk In very drff•rènl WAYS ané provlde Ihe vasl rn&Jorily of our soNiees remotely, via lel8phone a8 w811 88 d￿1181 me8ns. and r8s8rviry Face 2 Face lor the vulnerabl8. and complex cases. Fortunately, our 61aff and volunleer$ adapled lo Ihe ngw regime extremely well and Il is redil to their dediealion ond commitment that in this rnost demanding of tirnas w8 hava h•lp6d 30% more dien18 Wth much loww level ol rn8ourc•. We give advic8 to paople who need help, but we also coll￿t Statist￿￿1 dxtA on 811 thasè issues. For example, we carl Show attèndant issues affecting peopb who CLJrne lo u3 with problern8 8r¢xJnd council tdx. As a regull, we are belter8ble to a5cert8ln the mo81 eftici8nl ways to help people understand Ihdr probl8ffls more (y)mp￿telY. For councils and counalk)rs, this dota is powerful. It can help addres8 failu￿ d8m8nd. fadlilotg Ihg con8idero1ion ol n8W 8ervlco optim8 and provid8 addllion81 inslghl to th8 Bcruliny process. Counclls are Increa8iryly workiro together to delivgr services in new ways 8nd save CO816, whether In 8h8red servicè aryang8ments or in CLJmbined Bulhorilles with dovolulion é68ls. ThiB can also unlock funding and addre85 long-s18néing problems acrog) the county. We w¥nt to be able tc work with our local govemment at pari8h, di8tricl, county level lo Inform debate wllh our dala and dienl 8tori88. Mtsrè than this, wa can provitle innovative seryices that rnesh dosely wlh th08e offered by publlc Buthor￿les. Citizens Advice 18 workiry natlonally lo make thi8 88 easy as possitje, wlh new dat8 products lor cornbining oulpul and impKI d818 8(XOg8 V8riabl8 g￿raPhY ay wdl as ￿1￿ct BUFPOrt to areas of innovatKin across our network. SocSal Exclu•lon People can suffer 8oci81 exdvg￿ Wh￿ they a sèri8s of probl￿nS suth a8 sxjor Bkills. kjw incom08, bad how4in9 ané famlly break¢knYn. As a result ol thelr experiences and éeveloprnenl at Citizons ￿vic• MAidstonè, our volunleers a￿ better equipped and more c￿fident In thelr abllS1ie8. and hen￿ 8r8 mor8 lik8ly to mov8 into èmployrnent. Thls has a true value to so(iety, ty moving people doser lo the lat)our m8rk81, which may r8dU￿ their need to daim benefits ￿lated to unemployment. 11 also redu￿ other costs lo the stale associated wilh $ustsin9d unernploymenl. especially for young people not in employment, education or trainlng. Equally. community volunteering enablès unemployed indlvlduals to make a form of econom￿ contn"bJtRM io soclely. the value of which may b8 factor￿ into lutuTe natKJnal GDP productsvity calculallons. Citiz¢n$ Adv￿Ctr has a major impact on peop￿,6 lives. particularfy the most vulnerable in soa•ty. Ou¥ servicL is best kFM)wn for solving problems through advice. but we 8180 make a differ8nc6 by Solving thè underfying causes ol Ihgse problerns through our research and campaigns volunteer5. Our work h85 8150 contributed lo vital PDlILy changes that VMII help more peop18 makè ands m8t.

MAIDSTONE CITIZENS ADVICE BUREAU TRUSTEES ANNUAL REPORT ICONTINueDI FOR THE YEAR ENDED 31 MARCH 2023 A¢hi•vements and perforn)anc• leontinuedl P•n•lon Wl•e Clb'z8n8 Advice M8tyIstone ig one of the LCA6 have been d¢livering the govemment's Pension Wse eervu for the 18st seven years. L8uncW in Apnl 2015, Pension Wise was a new guidan¢9 $grvic8 set up lo help people understand Iheir option5 und8r th8 Pension f￿edOM$ Citizen5 Advice Maid5tone delivers Pension Wise appolnlmenls IhrcMJgfL)ul Koni, m￿￿tsy and E&%t Sussex. Ounng 2022123 we have (Jeliver Pension Wi89 appointments by telephone and lace lo FAce, to p￿P1S a98d SO and over with a (Jefined conlnbutson wnsK>n. K•y 8t8tl•tbc• IPW) Durin9 2022123, demand ha5 remained very high. Since the Se￿e9 slartad, pwpla havè cOn￿nU￿1 to valu8 the hlgh. quality guidancè ond 5UPPJrt they receive, Sati&fELlion seores have rern8inerJ over 95%. IAon•y Advle• National fesearch shokn8 that ju8t ovèr # qu?rtor of &Sulls 8ay that thay (Jo not con8id•r Ihem8•1v85 to bg gcod 81 rn8naging money and one Ihlrd say Ih8t Ih8y would prafor not lo Ihink about planning their financas 8t all. Many people hBve poor finan￿81 skills. ond this often le￿15 them to m8k8 1l1-inlomie(I d￿lS1On$ on their money Matter8. Citizeng Advice h8s found Ihal the negalivo effects of a lackof financial wareness can be compounded by limited or F)￿r-QualIty con$urner inform8llon and inodaquale advice. P80p18 C8n mls8 Out on the growng range ol finanaal produeis av8ilable and fall lo make the best use ol Government inilialives. However, building the nec8SS8ry confidence in financial servitss 18 an uphill task. CItRens Advic Maidslonè hglps people resolve their rTh)ney, al an(J other prthèms by provlding inforn81ion 8nd ￿vICe as wdl os by Influancing wllcym8kers. Our 88Nke 16 the18rgesl provider of Irae money advice in the Borough of Maidstona. We providg 8pec181i81 level rroney athic8 service6. helpiro pwpl• r6solv8 a range of money and debl1sstes. By providSng advicè and informatK)n about money In the heart of ourcommunlty, we hglp p80￿0 reBolve a range of debt 8n(J pwsonal fln8nce-rd81ed prc)lems. The Cit&ens Advlce seNlce18 a naiwork of llldepgndent, l¢x81 chadtles Ihal helps people resolve their mnay, 189al and othèrproblems. The Se￿Ce is the largest provider oltree advice In the UK, CilizengAdvice 81s0 uses evidence ol clients. rnoney problems to campaign lor chang8 and 15 rA)ntribuling to the Govemmenl's plan to provide all UK adults ￿¢h a￿e$S to genedc Ilnanoa ad￿Ce. Cilizells Adwca w8nls PODple lo have the gkllls, Kno￿edge ond confidancè 10 makè informed decisions ￿rO$S a rAnGe of personal money mallers We wo￿{ with 8 range of partner agencies to imprové th$ rinancial skills of of all ages. particulady thosè at risk of 6od81 or ￿nancIal excluskjn. Fin8nciBI s￿11$ Iraining can change b&havh?ur - p8rtlcipan15 become better al budgetsng. chooslng financial products, $8ving and ma￿'r￿j Ihelr money go further an<J the59 Charges persist over Ilme. Oeveloping finandal skills not only fin8ncial well-being tyJt also LX)nfidence and g￿er&I peace of mind. Tenants %•tho éo get into financi81 difticulty know where lo tum to for help, seek out support yooner and as a result. are beller equipped to cope. Prf•¢)n Work eit&￿$ Advlr Mah4stene'8 strategy aim810 increase the copacity ol ourp•ld and voluntary stiff to de81 wrth ourclient8' debt and other monty problems in order to prevent the financial problems laced by many pwple becoming rnaior crise$. Thls supports our W￿er looJs of 8ncour8ging our team lo %wrk wllh more Vulnerab￿ groups such as offenders lo meet their finance. benefit debt ll88ds. In ￿latiOn to off￿￿e[S, Citizens Advice is dear that personal debt and other rinanclal problems can be 8 ￿use of an in¢Jlvidual offending in the first place, and suth problem5 can incre85e the Ilkdihood of r￿ffendIng on rdeaBe. Being able lo manage debt and other fin8nrial probbm8 during 8 prison senteThce or upon re188s8 into th8 community could help to reduce rB-offending. Many olfendar5 Wrth families may f811 into rent or mortgage arreaTr caused ty a r8duclion of income during their prison S8nt8nce. Stsble aco)mmodalion Gan help reduce re4)ff9nding by providing a secure enwronmenl In which to live, on8bling thern to open a bwk account. receive benafi'ts 8né find regvlor wnploymenl. Tirnely ￿ to ao*ice can. among olh8r thinGS, secure accommodation lor an offender or their family on release., ensure access lo beneffts for tha payfflenl ol rent and advocateon behatf the family ilthey r8fus8d support from the lttal authority. S￿h Gervices ean grèaiiy reduce the risk of ￿-offending. Debt Can also present problems for offenders and their families both during thoir sentence 8nd 8fter release.

MAIDSTONE CITIZENS AOVICE BUREAU TRUSTEES ANNUAL REPORT ICONTINUEDI FOR THE YEAR ENOEO 31 MARCH 2023 Achl•¥om•nl8 and pgrforn1￿¢• Icontlnuedl As the Social Exclusion Unit report Identlfled,. finance. benefit and debt issues inèxtri(sbty tled to many othw key factors which eXa￿￿ate reoffendiw. Ensuring ex-offend8rs have enough lawfulty obtained rTrJney to live on Is key to their rehabilit8lk)n and lo reducing temptation into re-offending. but many face 8ignific8nt problems athièving finanoal securty. Low incomes, debt, disrupted access lo benefits advice and insufficient in(x)Fne release Irom prison all add to tha pr(trt4am. Tha Nath)nal Olfender Management Setwices INOMS'I aim is to ènsure that offender5 in custedy and th9 Prison communlty have atrAss lo financial 8dvKe 8ervKe8 that will address money-relaled issues. rnaxirnlse incom8 and reduc8 éebt to help p￿vant re-offending. A key elemenl of this WO￿ is to develop elosè ￿rtnershiP I￿)rking bO￿n prison and probatlon s8Nlces, and voluntary and communily $8clor providers who are wllln9 to bwth off8nders. Rl¥k Manag•m•nt Tru5186s ragularfy mget to consjder the financlal and oth8r risks re18tin9 lo th8 arthwlies ol the charily and lake 8pproprlate adion as when reouired. A comprehensive risk register 1$ m81lltainèd and rèviewad al avory Trustee m6trting. Dunry Iho year we have hpAJ lo lirnit face to face in18rviews to where therè is no other WHY to h01p clients due to r8StriClions caus8d by resource shortages. although the Ciliz8ns Advlce Maid51one tna￿￿j8d lo maintaln a service by off8ring advice digitally by telephone and online, Sorne consider8lK)n h85 b9en given to the issuès whlch may reyult from events over the pagt 3 years, and these indude debt, mental h88llh Prot￿•m8, and ts)m68tle ￿OISn￿. Plannlng for th• futur• Thebu6in8BS slr81gJy 8doplod byth¥Tru$tg8 Board 1$ t05afeyu8rd the Cofe service wllh Ire8 gener4161 ￿¥1¢8 coverlng a full range ol Issues. This Service h85 hilhgrto been funded by a Groni from Maitstone 8uough Council. We we rnst gralelul lof the Council'$ ￿ntInuIng JUPPOrt. Citizèns Adviea Mai(Jston8 Seeks addillonal funding Irom olher 50UTces in order 10 8hore up the core 50rvitrt and providè othèr sèNlces il It Is Ilnanci2lly prudent to ¢Jo 80. Cillzens Athic8 Maidslone'6 man8gernenl h8s been 8UC(X55ful in securiw such funding from a variety of sourw, induding n81ional Cltizens A¢Jvlce MAPS Henry Smith Colyer-F8rgus50n and grants from local charlties. The M￿agement continues to develop new and Innovative Partne￿hIpS with 8 wk1è 81ak8hold8r group In response lo steadily dwindllng fln8nc181 resources. Fln•n¢l•l rnvF•w The nel surplus lor the year amounted lo £26,g8712022.. £68,956). Thère wo5 a surplus of £29,352 In relation lo unrestrlctad 8cliv11I8s before transfers. As al 31 March 2023 genoral unreSlrlcl￿ reBeNe8 arnount lo £261,69012022.' £268,230) and total ￿triCte£l reseNes 8rnunt&tt to £58,441120Z2.' £54,914). R￿•r¥• Pollcy The 808rd of Trustees regularly reviews tha finan￿$ 8nd rese￿9S of Cillzens Adwce Madslone Each revi encompasses the nature of th8 incorne 8nd 8XP8nditure 5treorn5 and the need to matc variable Income wlh fixed eommitmenls and the nature of re5eNes. Cilizeng Advi￿ Mgid51one sets aside restricted funds as sel wt In the Stalemenl of Flnandal Actlvilies. All restricted funds ar8 applied to th8 p8rti￿1ar rastrictsd activlty IpKojectl. R86tdcte fund5 unspent in a particularfinancial year a￿ allocaled as reserves in 818tulory accounts at the 8nd of the financial year and will ba allocated lo that restricted activity Iprojectl dvring the cour5eofthe following finanaal yaar orwhen the actlwty end5. Re5trieted funds al 31 March 2023 were £58.44112022.'£ 54,9141. Truste85 h&v8 discussed 18vds of unrestrlcte(J rese￿83 and are agr88d thal in all cir￿MSt8neèS CiirL8ns Athic M8idstone's cor8 setViCe5 must bE Secu￿. A minimum sum of six months unr88trict8d IrA)rel exp8nditure ￿th (x)nbng8ncy of 10% wll ensu￿ that this aspiration is preserved as an allocation for corg rnanagernent aclivilie5 lu cover cert8in mernbers of our project staff who supptsrt all aspects of the Bureau's actrwties. Therefore. the totsl re*Nes th• Iruslees airn lo hold is £270,00012022.. £230.0(y)I. As 8131 March 2023 unre5trided general reserves are £257,20812tr22'. £233,748) and de8ignthl reeerves are £34,482 12022. £34,482}.

MAIDSTONE CITIZENS ADVICE BUREAU TRUSTEES ANNUAL REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 Golng concern The Trustees wa satisfied that the charty h88 sufflcienl re80urcw to meet its Iiabilltles as they fall for a ￿Mod of ot le8St ￿e1ve months from the tjate of sKJning of thes8 financial ststerrnls. Accordingly. the Trustees confim that they considerthat the 'going concem, basis remains appropriate. Slruc¢uvg. govemance and management Citizen5 Advice Maidslone is 8 member ol CMIzw￿ th1￿, wttleh pro%AtY8s a fr8m8work for siand8rds of advice managernentas well as morwloring progress against these 51andgrds. The Boaré ofTruslees produces 8n ennual report detBiliw CitEen8 Advice MBid51one'8 aclivi116s (Juring the year. Thè report Is availabltr on request trtsm the offira. Method of appolntm•nt or •l•etlon of Tru•tses In acrA>rd8nce wth the Articles of A88oualion Irav16ed 23 Septemter2013 to bdng our MenK)randum and Article8 of Assttistion in line the national policy of Citizens Advieè and the guid￿£8 of the Charity Cornmlssionl Ihe Trustee 8oar¢Y consists ol a minirnum of 3 and a maximum of 15 members. There may be a maJlrnum of 10 elected mornbers, each ofwhom Is 8lecta(J for a l$rm orthree y88rs by the mernber5 ofthe rA)fflp8ny 8t 118 Annual General Meeting. Al expiry ol Ihair It￿ ol office decteé Twslee8 are eligible for rooleclion. In addition. Ihe Trustee Board MBY co-opt fflember8. whose number may not 8xced one third ol the lot#1 number ol Trust￿. No mwnb8r of the staff ol Ihe officg whether paid orvolunlary can be a m9mber ollhe 8o8rd. However, the Chlef Execullve, ong repr8S8nlative of Ihe p8kl 818ff 8nd one repre8entative ol the vduntary stoff, th8 ￿ght lo 8tt8nd and 5w8k Ibvt not vole) at meetings of the 8oafd. Ibl Op•r•tlon•l •tructuM and docl•lon rnwklng The Tru6tg9 8owd 8915 the ovor811 policy and dlrecilon ol Cltizèn8 Advlea Maidslona's businè95 ￿1th1￿ the parameiers set by the Citizens Advice Membership Agreement and any Seryice Levd Agre8menls Of ￿￿tradI currenlty in b8ing Oper8tion81 deri8￿n$ are made by the Chief Ex8oJliv8 subi•cl to any gpacthe Trustee Board directions and referring to the Tru8lee Board as nacessary. Thg Tru8lee 808rd meetB once every tsvo months. Finanod ovarslghl Ss dèl8g8tad to the Fin￿Ce Comrnittee which meets 14 da￿ the Tru8188 808rd lo 8pprai&t finpnryal rewrts and recommend action lo the Trustee 808rd. Tfu•t•••' re•pon•lbllltl•• In r•l•tlon to th• Ilnanclal •tal•m•nts The TnJ61ees As dir8Ctor8 ar8 r8spon8l￿• lor preparing the Truste￿, Report and the financial 8talemonts in accordanet th opplicablo18w and regulation. Company18w raquires thè Trusl8e8 to prepare finanaal statements for aach financyal yéar. Undar thai law tha Truste85 have e￿Cted ¢0 prepare the linandal statement¥ in 8cwrd8nce wth United Kingdom Gener81ty ACc￿led Accountlng Praclice Ivniled Kingdom AceounlirYJ s￿48rds and appllcable lawl. Under ￿MpanY IBW the Trustoes mu9t not approvè thg finanoal slalernen16 unbs8 they are satisfied that thay give a tru9 falr v19w of the slete of 8N8irs of the charity and of thè tssults of th8 charity forlhat perlod. In p￿paring Iheso flnandal slatoments, the Tru81oes ar8 r8quir•d 88lecl sultsble accounting policies 8nd then apply them con818tenity.' make judg￿18nts and eslim8tes thal we reasonable and prudent., pffjpafe Ihg fln¥nclo1 statgments on ¢he going conc8m b8sls un1856 it Is Inappropriate lo prosumè that the charity will tt)nlinue in busines8 Th8 Trustee8 are responslble for keeping adequ8le a(xxsuntin9 records th81 are suffi¢ien¢ lo show and exp18in the charity's transadions and disdD5e with reason8ble accuracy at any time the finanual position ol the charity and 8naL40 11i8in tg ¥ii¥ui¥ Ilidl 111¥ fiii4iiLiol sldlwiiwils LVITiyly wllli Cuirlyuiil￿ A¢1 2006 ¥rid tlie Chddll¥¥ Act 2011. They are ?Iso responsib￿ lor safeguarding the assets of the charity and hence for tsking reasonable 8teps for the pwention ￿et￿tIon ol fraud and other ir￿guI¥l11es.

MAIDSTONE CITIZENS ADVICE BUREAU TRUSTEES ANMUAL REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 21123 Dl•cloour• of Infonnatlon to •udbtor• In awordanca b%ith company law. 89 the eharitY$ trustee. ￿ c￿rIlM Ihal.. jo tsr 98 we ar8 swarg. ther8 Is no relevant audit infoThation of￿1¢h the charity's auditors arn unaware,. and as the trustaes ol the charity, we have tsken all tho ¥tgp¥ that we ought to have ta￿ in or(Jer to mak8 wfBelves aw8r8 of any r81e¥8nt audlt Information and to e$la1￿1•h that the thaThty'B auditors are aware of that inlomatian. ON BEHALF OF THE OARD USTEES MR S 80NN OTRA R•ght•r•d offic• 2 Bower Terr8C8 Tonbridgè Road MaidBlone Kent PIE16 8RY 21 September 2023

IIAIDSTONE CITIZENS ADVICE BUREAU INDEPENDENT AUDITORS, REPORT TO THE MEMBERS FOR THE YEAR ENDED 31 MARCH 2023 Oplnlon We havg audited the financlal statemènts of M8idstone cl￿'zenS A￿￿.￿ Bureau Ithe'charltBble ccffip8ny'l lor the year ended 31 March 2023which cL)mprise the S18t8rn8nl of Financial Activib"es, the Balance Sheet, IheCa5h Flowslatement and the related notes. The flnancial rwrbng fr8rnew0￿ that has bth) applied in their preparation 15 8ppIic8ble law and United Kingdom Accounting Standards. Induding FRS 102"The Finanoal Reperting Standard applicab￿ in Ihe UK and Republic of I￿10Thd (United IQ'n9dom Generally Acc8Pt8d A£￿u￿tInG Practice). In our opinion the finanoal stat8menls'. give a true and fair view of the slate of the charitats￿ company's affairs a$ 8t 31 March 2023 and of ils incomlrvJ f•sOur￿$ and 8pplub.on of resources. Including 115 In￿rne and expendit¢Jre, for tho year then ended,. have been property prepared in ￿COrdanCe wilh Unlled Kingd￿ Gen8rally Accept8d Accounting Pracbc8.' and hav& been Prepar￿ in ac￿rdanCe with Ihe requlrements of tha cC￿PanIeS Act 2W8. B•o1s for oplnlon W8 conductecl our audlt in g¢¢ordaneé wllh International Standards on A￿lI.ng IUKI IISA8 IUKII and atp11ca￿el8w. (hJr reBponsibilrtieg under those 51and8rf8 are further described In the Audltorfs responsbilities for the 8uiJit of Ihe financial slalemants section of our rowrt. We are in¢Jepenéenl ol the charilable cornpany in a￿ord8nCe vMlh the ethical requlremenls that are rdevanl to Oul 8udit of the financial ststements In the UK, Inc4udin9 the FRC'$ Elhic81 Standard, and we have fulfilled our olher ethical respon8its.lits.0s in 8ccordanc6 with these requirèments. Wts bèlieve that the audit 8videnco we have obtalned is 8ufflci6nl and approwlale to provlde a ba&ls for our opinkjn. Con¢luglon• relatlng to 9olng ¢on¢•m In audikn'n9 the flnandal statements. we hav• rmduijed that Ihe Trustee8' u8e ol the going conc•m b8818 018ccounling in th8 prep8ralion of the fin8neial stat￿entS 19 8ppropria¢e. Basod on Ihe work we have perfomieé, w have not Identified any material unc8rt81nlles r8lalirrfJ to événts or cwditions thal, individua51y or colleth'vdy, may cast 8vJnificanl doubl on Ihe ch8ri18ble eornpany'8 ability to continua as a goln concam for a period of at ￿a81 tsvelve months Ifom when the finarKlal 8181em8nts are aulhcKised for Issue. Our re5ponBibililieB and the respon&ibililies of the Truslees wilh re8pect lo Going concern are d88crlb8d in th• relevant s8clion8 of thi8 report. Other Infonnallon Thè other iThformats'on cornpd8eB the Information Includod In the Tr￿te88 Annual ReF(Jrt. other than tha financlal 8t8t•m•nts and our auditotg report Ihereon. The Truslee8 are responsible for the other information contained within Ihg annual rgport. Our opinion on the Ilnancial slal8m8nts doès not wver Ihe other Inlorrnalknn 8nd, excopl lo the axtenl olhemsg gxplirytly 5t8led In our feport. we do not 8xpr888 8ny form of 8s8urance condusion theroon. Our rosponsibilty s to m8d the other Inforrr8tion aThd. in éoing so, con8ider whether the other inforrnab￿ Is malefiBlly inconsist8nl with th6 finanaal statements or our ￿n￿edge obtained in tho course of Ihe audit or otherwise ap￿ar8 lo ba maled8lly mlsslaie¢. If we identify such m81eri81 Incon5i5t8ncl8s or 8PP8ront ni8leri81 mis9181ements. we are raquired lo dalèmine whether thi8 gwe5 rise to a material misslater1￿￿t in th8 finanual 81alem￿ts Ihomselvos. 11, basad on thè Wofk wè have parforméd. we rA)nclu¢e that thorg is 8 mat8ri81 m188tstern￿I ol thi6 Other inform8t￿n. we ore required to rgpgrt that W8 have nothing to re￿rt In thls reg8d. Oplnlon• on othor matt•rn prèierlb•d by th¥ Companlo1 Act 2006 In our opinKJn, Imsed on the %4Y)rk U￿d8rt8k￿ in the course of the audit." the informauon given in the Trust995' Report and the IncorpKJraled Slr&tegic Roport prap8rad for Iho purpJse or company law for th8 financial year for wh1( the finandal s18tement5 ar? pr9P8red is wnsi8lent wlh fIn￿CIal statements,. a￿1 the Trustees. Report and lh• incorpor¥t•d Strategic Raport hav• b88n pr8par8d in ar£ordance wilh 8pplical￿e le9￿ requirements.

MAIDSTONE CITIZENS ADVICE BUREAU INDEPENDENT AUDITORS, RepoRT TO THE MEMBERS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 Matters on wthlch we are requirgd to r•ptsrt by exceptlon In the light of the knowledge and understa￿1ng ol the charitable CoMp￿Y and its environrn8nt obtained in the course of tha 8uétt. we have not ￿enIrfied ma¢en'g1 rni5oterTnts In the TrusleBs' Report and Ihe incorporated Strategic Report. We have nothing lo report in re&￿t of tha follo￿kn9 mallers where the Companiej Act 20[￿ r8quireB u5 to ￿port lo you If. in our opinK)n'. adequate aceLJUThting r8(xJrd5 hav0 nol been kept, or returns adequate for our a￿11 have not been received from branches not V181¢ed by u8,. or the lin8nry81 statements 8ffj not in agreement with the 8ccounlirrtJ record8 and return8,' or rart8in disclosur85 oITrust885' rernuneration Specified by IAW are not m8d8.' or we h8ve nol recaNed all the Inlomialon and eXpl￿atiOnS we require for our audil. R￿POn1bh1ltl8• of Tru•t••• As explain￿ more fully in the Statement ol Truste￿, responsibilit￿3 sel out on poge 15, th& Truslea8 I￿0 are a180 the dlreLlors ofth8 ch8rilable company for the purpose5 of eKJmpany lawl are responsiblè for the pffjparation of the fin8na81 slaternen18 and lor being SAtisfiad that they glve a true and lair view, and for 5uth internal control as the Trustee dderrninè 18 necèssary to enable the prep8ratM)n of fin8nc¥al slatemenl¥ th818re free frorn matenal misslatemenl, whether dug to fraud or error. In propariry th8 finanu81 slal&manls, the Trustees are responsible for &8ses6ing the charitable cornpany'6 abillty lo ¢oniinuè 8S a gx)Ing eoncern. tjlsdosing, as applicable, malterB r91gted ¢0 going concern ond using the gdng con¢em bwi¥ Dl¥counting unless the fruslees ￿ther Intend to I￿uld￿te the thwiiabl8 comp8nyorto cea8eop8ratKJn8, or have no reali$llc alternative but lo do so. Audltorf• v•sponsI￿lItI forth• audll of the fln•ncl•l •l•t•m•nl• Our objgctives are to obtain rea$￿a￿e assurance about wheth8r thg fin8nci81 statèmanls as a whole are free f rnaterial misstaiemeni, whether due to fr8ud or error. and to i55ue 8n audlto¢s mport tho1 Indude8 our opinion. R8850nablè assurancè is a high leval of assurance. but is not B guar8n188 Ihal 8n 8udit wnductefl in accordance w4th ISA5 IUKI ￿￿11 always delact a materlal mlsslalernent when11 exists. Mi8Stalgmernts can arise from fraud or error and are con5idereiJ material if, In¢Jiviéually or In the aggregate. they could rèasonably be axpaded lo Influence the ewnornl¢ d￿l$lOn8 ol users tak•n on the basis of these financi81 $1818m8nts. Extent to whlch the audlt wa• con8lder•d upable of dgtsctlnq 1rrryu1a￿tI•1, Includlng frnud Irregularities, including fraud, are Snslances of non-c0rnpllar￿ with laws and r8gulaiions. We éosign FKocedures in line th our r6spon8lbllltles, oulllned above 8nd on the Fin8ndBI Reporting CcunLyI'8 ￿tsSIle, to detect material mlsstal•manls in r8SP8Ct of irregul8nlies. indu¢Jing fraud. Wè obtain And updat8 our underst8nding of Ihg entity, its 8Ctivilia. Its cts)trd 8nvironment, and Ilkdy ftJlur• d￿￿lOPm￿l9, including in relation to the18gal and regulatory fram8M)rk applieable ané howthe entity is cornplyi￿ with Ih8t fr8rn8b￿rk. Ba58d on thls un(Jer8landlng. we Identify 858es8 the risks of rnateri81 misstsiemonl ol the financi stalernents, whether thje to Iraud or ermr, deS￿n oné perform audit procadurès rèsponslvè to those ngks. and obl&n a￿11 6vldonca that is sufficlenl ané appropriate to proviée a basis lor (xjr opinion. Thig includes consiéeralion of Ihe risk ol ￿15 by th• 8nllty that were contrary to appli¢8ble18w3 anij regulations, I￿ludIng fraud. In resw)ns8 to th8 risk of irregulD￿tieS and non-compllance whh 8nd regul8tion¥, induding fraud. we dgslgne(J proc￿lUreS which indurjed.. Enquiry of rn8nagern8nt and those charged with govemance around actual potgntial litigation an(J clairns as well as act1181, suspected and allwed fraud.. Reviewing minulos of meetings of those charged ￿th govern8nc8,' Assessiro the extent of compliancewilh the laws and regulatlons Co￿l￿er￿j to have a dlrect rnat8r181 8ff￿t on the flnancial slalemenls or theoperation5 01 the company th￿)ugh enquiry and inSp￿tIon,. R8viewng fin8ncy815tat8m8nt di8(*)suros ond lèsling to suppKJrtiry documentation lo assess 1x)M￿lanCe with applicable Im and wulations,. Performing audit work over the risk of Tnan8gemenl bias and Over￿￿0 of cx)nlrols. i￿lUdIr￿ testing of ioumsl entries and other 8¢iu8lments for appropri8teness, evalualng tha business falionale of signif￿ant transactions outside the normal o)ur5e of busin8ss and r8viewing accounting estimates for indicators of potential bias. 10-

AIOSTONE CITIZEN5 ADVICE BUREAU INDEPENDENT AUDITORS, REPORT TO THE MEMBERS ICONTINUEDI FOR THE YEAR ENDEO 31 MARCH 2023 Be(xus8 of the inherent limltations of an auéit, Ihere is 8 nsk that we wll not deteel all irregularities, induding t￿e leading lo a material rniss18temenl in the finanaal 5ta18m8nts or non-compliance wth regulation. This risk increases the mor& Ihai iyJmpli8nce with a law or regulation 15 removwj from the events and transactions rdected in the fin8noal slalemenls, a5 we wll be les3 likely lo berKJme awareof instanc85 of non-compliance. The risk of not detecting a material rnisslalement resulting from fr8ud is higher ￿an for one r85ulting frorn error, as fwd Imdvg c￿lusIon, forgery, Intentional omissions. misrepresentations, or the overrido gf internal control. As part of an audlt in accordance with ISAS IUK), ￿ exercisè professional judgrnenl and maintain prolessional sceptKi$m throughout th& audrt. W8 8150.. Identify and as8e58 the risks of material mi58t8tement ol the finanaal stateM￿ts, wh8th8r dug to frBud or error, desi9n Bnd pérform audit procedur85 r85ponsiv8 to those rSsks, and oblaln ￿Ident& that 18 8ufflcient ￿lj 8ppropriale to provide a basis for our opinion, The risk of rKJl (Jelecting o m8tèri81 misstalernenl wultiro from fraud is higher Ihan for one rasullin9 Irom grror, as fraud may invdv& collu8Son. forgery. intgnbonal omi88lWS, misrepr858ntalions. or the override ol Intèrnal eonlrol. Obtain an understanding of Intemal o)nlrol relgvgnt to tho audit in order to éesign auéil procadurés IhBt are appropriate in the orcumslances, bul not for the purpose of eXp￿SIng an oplnion on th8 8ff8cliven888 Of the charitabl8 company's internal control. Evoluale the 8pproprialenfj$s of accounting policios used 8nd the reasonablene8s of ￿CoUntIng •slima185 and relalad disdosures made ty the Trusleos. Condude on th8 8ppropn8leness ol the TNslae5' U8e of the aoins concem basis of occounling and. based the audit evid9nce ob18ined. whelher a m&lenal unixrtainly exi$t8 related lo events or condllions Ihal MAY ca$1 significant doubl on the charitable company's ability lo continue as 8 g(Mng concern If we conclude Ihal a m8i*dal une•rtainty eMI51a, we 8re required lo draw attention in guraudil0rf5 report lo the related disdosures In the finanaal Blatements or, if 8uch disclosur8s are Inadeoualè, lo modify our opinion. (￿r cOr￿lUSIOnS aro based c¥) the audll eviden￿ obtsined up to the dale of our Buditorfa report. However, future event8 or condltions may cause the eharitablè (X)mp￿Y to co888 to conllnue as & going concern. Evaluate the ov8rall pres8nl8tion, struclureand o)nlènl of Ihg flnanclJl 8lalements, Including the dl8do8ur•&, and whether the ￿nanTh￿l statements represent th9 und￿yIng tran$￿tKInS and event8 in a manner th818chi•ves f&r pres8ntg1ion li.e. gives 8 true and fair view). We communlc4le tho8e ¢harg•J wllh governance regAftJing, amng other rn8tter8. the planne¢J sr￿pe and timl of tho audll gnd 8ignrfi¢ant audit findings, Indu(Jing ony $ignrfunl dofioen¢ieB In Intemal conlrol that we ItJ8nts'fy during our au(Jil. UM ol our r•port This report is made solely to the charital￿e company's rnemberg, 8$ a body. in accordance wth Chapter 3 of 16 01 the Companies Act 2006. Our audit work has been undertaken •0 that we mishl $181e to the charitable corrpany'l membgrs those matters we are required lo stats lo them in an auditorf6 report and for no other purp09e. To thB fulle81 extent permitte¢ by law, we do not accept or assurne Mpon5ibillty 10 8nyone other than the charitable iompany and tha ch4rit8bK• eompany'B members as a body, for our audit work, for Ihis report. or lor the opinions w8 have fo￿￿￿d. Mlthellg Wllke• FCA Isonlor Statutory Audltor for and on bohJlf of Az•t• Audlt S•rvle•# 27 September 2023 Statutory Audilor Globe House, E¢lipBe Park Siltingbourna Road ai(Jsion8 Kent ME14 3EN

MAID5TONE CITIZENS ADVICE auREAU STATeMeNT OF FINA14CWL ACTIVITIES (INCLUDING INCOME ANO ExpeNDITURE ACCOUNTI FOR THE YEAR ENDED 31 MARCH 2023 Unre•trlctsd fund• R￿trICI&d funds Totsl 2023 Total 2022 Nots• INCOME.. C¥)nBtions 8ntt18gp￿eS Charita￿8 acti¥itl05 Invgstmènts 505 150,660 653.490 804,150 804,629 47 TOTAL INCOME 152,133 653.490 805,623 805.631 expENDITURE'. charl18￿? actI￿tIeS 124,680 655.855 780.515 758,097 758,097 TOTAL EXPENDITURE 124,660 655,855 780.515 Not •UrplU￿(dofiC1t) bgloTr yln• on p•n•lon Kh•m• 27,473 12,3051 25,108 47,$34 Galn• on pn•lon ￿h•m* 18 1,879 1,879 21,422 Ngt •urplu•lldgfkltl b•for• tr•n•f•r• 29,352 12,3651 26.987 68,956 Translern between funds 14 15,8921 23,460 5.892 NET MOVEMENT OM FUND8 3,827 26,987 68,950 To￿1 funds 91 l Apn'l 2022 Tot•1 fund• at 31 March 2023 288.230 54,914 323,144 254.188 291,890 58,441 350,131 323,144 I Ino)rna and •xpendilure derbve from (xjnlnuing 8¢ii¥itkg1. The State￿ent ol Finant141 Aetiviti88 indude8 all gains and IoB8eB recr4nised durins the ygBr. Th8 not•s on pa988 16 to 24 form part ol these flnanoal Blate￿￿t8.

MAIDSTONE CITIZENS ADVICE BUREAU STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOAIE ANO EXPENDITURE ACCOUNT) FOR THE YEAR ENOED 31 MARCH 2023 CornpJr•tlv• y•ar Informatlon Yoar ended 31 March 2022 Unmxtrlctsd fund• Regtrlcted fund• Totsl 2022 Totsl 2021 INCOME: Donation¥ and193￿￿￿6 CharSlable &tivlties Investments 955 178,371 47 955 804,829 47 7,091 852,838 183 826,258 TOTAL INCOIAE 179,373 626,258 805,631 860.112 EXPENDITURe'. cha￿1&blO activities 128,204 831,893 631,893 758.097 793,704 TOTAL EXPENDITURE 126,204 758,097 793,704 N•t Incom• b•lorn Dalni ort pon•lon •ch 53,189 15.6351 47,534 68.400 G•ln• on pon•lon •ch•m• 18 21.422 21.422 NET MOVEMENTON FUNDS 74,591 15,6351 18,gS6 66,408 Total funits 8t 1 April 2021 Totsl fund• ot 31 March 2022 193.639 60,S49 54,914 254.188 187.780 208.230 323.144 254,188 13.

MAIDSTONE CITIZENS ADVICE BUREAU BALANCE SHEET AS AT 31 MARCH 2023 2023 2022 TANGIBLE FIXED ASSETS 10 CURRENT ASSETS Accrued InLvtn8 and prepayments Cash al bank and In hond 14,338 368,901 4,740 333.192 337,932 383,239 CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 29,804 9.605 NET CURRENT ASSETS 353,435 328,327 Provlslon for liats'lllieB and tha 18 13.3041 350.131 15.1831 323,144 NET ASSET8 Ganefal unrestricte(J fund8 Oeson&t8d lund6 R•8trlcled funds 12 13 14 257,208 34,482 58,441 350,131 233,748 34,482 54.914 15 323.144 Tru8tees on 21 Septernber 2023 WKI are si9ned on il# bth8W by.. MR 8 BONNY MALH CHAIR OF T D OF TRUSTEES MR D PARRISH MEMBER OF THE BOARDOF TRUSTEES Comp•ny No. 02234220 The notes on pages 16 to 24 fomi part ol these financkql stalements. 14-

MAIDSTONE CITIZENS ADVICE BUREAU STATEMENT OF CASH FLOW FOR THE YEAR eNDEO 31 MARCH 2023 Not9• 2023 2023 C••h from oporoVn9 actlvltl•s Not ca•h Inlbowllouth(wl from oporallng 17 34,741 12.7831 34.741 12.7831 Inv••¢lng •cUvltl•• lrnler881 T￿￿ed 968 47 N•t ca¥h gongrat•d from In¥￿tIng aetl¥ltlg• 47 N•t Iner••wlldocr•u•l In cash Ind eaih •qulv•l•nt• 35,709 12,7161 Cash end ¢8sh oqUIv8l￿ts at btyinniro ol y￿r C••h cMh gqulv4l•nt• ai ond of y••r 333,192 368,S¥J1 335,908 333,192 Thè not8s on p&Jes 18 to 25 fomi part of finanoal statements.

MAIDST014E CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS FOR THE YEAR ENOEO 31 MARCH 2023 Aeeountlng polie50s al Basis of accounting The m8￿StOne Ciizèns Advice 8ureau Ithe'charity'l 1$ a charitatk campany limitad by guarantee, registered th the Chanty Ccmmission in England & W8les. The addr989 of th9 r9gistered office is glven in the charity inlofmation on page 1 of these financial $latem8nts. The nalurè of the chanty's operations and pnnopal Lllvllies ara in page 2 01 these Iln8nd818latements. The charity eortsts'lulas a publlc b8nefit entity a6 efined by FRS 102. Th8 fin8neial 818tements heve been prep8r&J in 8ccord8nce with th8 Accounting R8POrtlng by Charitle6'. stst8m8llt ol Recommendeo Practice applicable lo chanties preparin9 their accounts In accordance ￿t￿ the Financial Rèportiw S￿lIard applicable In the UK IFRS1021 issued in October 2019, the Flnanclal ReportiThJ Slandard appliCa￿e in the Unite¢J Kingdom IFRS102I, the Charib'es Ad 2011 end UK Generally AcLxplgJ Pr￿11￿. Th8 financial statem￿19 are Prepar￿ in sterliThJ %Yhich 1$ th• functional ¢urrgncy of the cheKIty and rounded its tha noarest £1. Tha 8ignrficant xcountlng polkles applied in the prgpwation of finandal 8latements are set out bel)w. Th88e p)Ilde8 have be￿ con818tently applied to 811 Yea￿ kwtgd unths olhewl8e stoted. The charfly has aval￿ Ilsdf of Per￿roph 4(11 of Schedule 1 of th8 Small Companies and Groups IAc¢wnls and Directtsrs, Reports) Regu18tion8 2008 gnd adapted the formot ol th• finanoal 8totement8 to reflect the Ipecial nature ol the charity's arthviliei. bl Golno Conc•rn These Ilnanclal stalernentB pn prepared on Iha o)ing eonc8m basls as the Trustees believe Ihat no matgrf•1 uncert8lnli89 exist. The Truslee8 hav8 conBldgred the level of reBeNe8 and expaciad Iw81 ol income and exp8n(Jiture and 8 satk8llod that the chanty h88 8ufflcienl resourcos lo mè81 its li8bllitl8s as they f811 due for a perlod of 81 le88t twelve months from the dale of 8igning of Ih85e finan(ial 514lernenls. Aceord¢ngly, the fin8nci813lalements ave prepa￿ on a gtyng concem b8518 ?nd ¢Jo not Include any adju8tment8 whith be neceB8ary If this basis ol preparation was inappropri8te. ¢1 Fund accountlng Unr8slrict8d fun¢Js 8re those available for ujg 01 the discretion ol the Trustees in the furtherance of Ihe genè obiectlves of the charity whith h8ve not be8n dèsignat￿ forother purposes. Designated funds are unr85trictgd lunds that have been set aside by Ihe Tru51eeB for pariirjjlar purpD5eS. Restricted funds are fund5 thich erg lo be used In aco)rdance wth 5pe¢ifi¢ restriclion$ ifflposed Liy donors which have been raised by the thBrity for partlojlar purkx)6e8. dl Incom• r•cognltlon Grant5 and servi￿ agreement income 8re r8cogniseEJ In the Statement of Flnanclal Act1v￿leS when the charfty ha& entsllement lo the funds. there Ihe service it rel8les to has Commw￿Bd, it Is pmbable that the income wll be racdved and the amount can be meaBured reliably and is not d8fèrr8d. Other Income is recognised in th& acLX)unts on an accruals basls wilh the exception of donations which are r8cognised on a cash re￿Ved basls. •) Expondltur• Expanditure Is rworded on an accruals basis induding irrecov8r8bleVAT and alkncated on the folbbmng b85iS.'- Costs dir￿tty allocated. adual basis. Support CO815- d8p8nding on typ8 of cost on(J the TTuslees' b8st estimaie of usage. Other coyts- actual b881S. l) Tanglbk flxed aBB8t• and dvpr•clatlon IF*iYidu81 fix8d 8sset5 Costing £1,000 or more are stated 81 cost less dep￿lation. Depréoation 18 provided on office and computer equipfflenl lo write off the c051, less estimated resiLJual valLJe of assets over their expeded Useful economic life of iwo or Ihrae yeats. At each reporting perKJd end (Jate. the charity revivws Ihe carrying amounts of Its tangible a58815 to detemine whether there Is any ln4icab.on that those 8sset5 have 5uff&wé an impar￿n1 Ios5. If any 5¢xh indicats.on exists, the recrjverable amount of tre asset 15 851imated in order to etermine the gxtent of the impalmi￿t loss Irf any).

MAIDSTONE CIT12ENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 A￿oUntIng pollcf•• Icontlnugdl 91 Oper•tlng l•asès Rwtals payable under optraling leases are Charg￿ on a straight line basis over the lease twm. h) P•nsloni Contributions payable lo the chBdty's rnulli-emthoyer pension plan are chargod to the inrA)me and expendSiure account on a payments basls. rhe chgrty wwgnise$ a liability lor the obligation under the penDn plan's recovery plpn. The wnount recogni58d 18 th8 n8t pre58nt value or th defirit r￿luctIon conlrlbuli¢J)s P8y8ble under agreement. The present value 18 (3lculated using the discount rBte di8clos&# in note 18. 11 D•btor• ind cr•dltorn Meol¥abl?Ipayabl• wlthln one y••r Debiors and eredltors with no slated interest rate and r￿l¥Oble or payablo within one year a￿ rewrdgd 81 tran88cts.on price. Any 198SOB arisin9 from Impalrmgnl are recognised In th8 slalemenl ol financial 8CtNitie8 under exFendltur8 8ri8lng on charitable actlvllie8. 11 Employoo b•nfrfbt• Whon ernpkjyeeg havo rendered se￿ice to the charity, short-t•rm employe8 beneftts to whlch th8 •mploy•es are onlitled are r￿Ognised 81 tha undis¢ounled amount expeciod to be paid in exchange for Ihal 8ervlc&. kl Taxutlon The charity15 an exempl charfty w51hln the rneanlng ol Sehedule 3 of Ihg Charit195 Act 2011 and is con8idaréd to pag6 Ihe tests Bet out In Paragraph 1 Schedule 6 Financo Act 2010 ond therefore il meets the definition ol a eharitabkg company for UK cow*r81iM tsx purtKJ6es. 2. Judoomon¢• and k•y ￿Ure•• of ••tlffl•Uon unc•rt•lnty In the applicatlon of the charity's aceounllng pg1icie8, the Trusle88 era r8qulr8d to make judgements. estimates 8nd assumplong about the carrying amunl of assets and liabiliknes that gre not r￿llY appwenl from olhar sourc88. The eslifflal88 and a8socl8led assumpllons we based on hisloneal expedenco and otherf8Ctors Ihat are consléered to be rdeygnl. There aro no iudgemenl$ or koy sourceB ol estimation uncertainty. Incryn• fn)m donolfjon• and l•00¢10• Unf•strl¢tsd fund• R••trlcted fund# Tot•1 2023 Tot•1 2022 Don8tv)ns 505 505 955 505 505 955 In¢omg from ch•rlt•ble a¢tJvSti•¥ ilnr•itrlcled fund• Total 2023 Total 2022 lund• Mahystonè Borough Councll grants Monay A(fvieè Service Golding Horne5 Pension Wise 133,100 133.11x1 151,100 52,188 7,500 7.5 418,018 56,CrfJ) 17.545 17.1 142.237 2.5 10.OeO 418,018 56,000 17,545 17,190 142.237 2,500 355,027 55,592 22,890 Henry Srnrth IMOS Prfsonl Energy advice C8rtM)n Monoxide Advic6 Project Univer581 Credit- Help to Clairn South Ea81 Water FcKum Othar projects 126,581 14,000 22,271 804,629 10.060 150.660 653,4S¥) 804,150

MAIDSTONE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENOED 31 MARCH 2023 S. Analy•l• of expendlturn Dlr•ct tosts Support co•ts Total 2023 Total 2022 Ci1128ns Se￿IceS Prison support Energy adviee Carbon momxlda Water advice Pension advic8 Flnancial advKo 8￿eTit advice 103,162 21,498 27,969 124.660 67,373 17.545 17.190 14.O)0 391,618 126,204 61,174 22,89) 17,545 17,190 5.oc 1C¢.897 284.721 368,131 52,188 127,530 758.097 101,496 512.518 46,633 148,129 207,997 780,515 8. support ¢0¥ 2023 2022 St8ff tr)8ts Prernls98 W5ts G¢nèrd offica cts8ts B¥nk charg85 Govern8nL¥ ￿t8 Inot6 71 89,092 58.456 51.885 181 B,403 207,997 83.238 31,846 44,170 133 7,423 168,810 7. G0￿MIne¢ co•¢• 2023 2022 Auditots, remuneratlon 8,403 7.423 7,423 8,403 8. N•t •xp•ndl¢ur• This is stst¢d 8rtèr th8rgiro= 2023 2022 Rent poyAble on propety under operallro thseB Audito￿, remuneralicn 28.860 8.403 23.1)JO 7.423 18-

MAIDSTONE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 9. Staff eosts 2023 2022 Wages and salarfes Soby'818ecurity costs Employ8r pengion (x)8ts 595,978 36,171 29,402 574,676 42,127 36,734 661.611 653,537 The key management parsonnel ofthe charity wpri8e Ihe Tru$t986 and the bureau managers. Th8 Tru410•8 ract￿6d no ramunèralicfi for the year ended 31 March 202312022. £NIII. Durlng Ihe yow, none 12022.. ol the TDJstees had exper￿tr$ rthrnbursed by the charity The told expenses rdmburse(J to th8 Trustees amounle(J to nil12022' £701, In the prk)r year these ￿515 related lo sundry slalionery and consumable supplies for gtBff m8mbèr8 8& wdl 85 travel and parkiw costs, The lotgl wmun•r¥tion indudinq penslon eDntrlbutiong and 8mployern' nationjl in8ur¥nce ￿￿1Ved by key managernnl personn¢l for ththr 88th¢¢ to the charlty WaB £118.81712022'. £123.9151. Thè av8ragg number of salarfed employees the year wa8 3012022.. 321. There were no employeo812022." non•l ¥tho ￿1ve￿ total empkjyee beneflts (excluding ernpK)yer pen51C￿ rxistsl of more than £eo,oco. 10. Tanqlbl• IIM•d •M•ts Offle• •nd comput•r •qulpmont Co•t At 1 April 2022 and 8131 M8rch 2023 96,327 Oepr•clatlon At 1 April 2022 and at 31 Mar¢h 2023 96,327 Al 31 March 2023 Met book valu• At 1 April 2022 and at 31 March 2023 11. Crgdllorg: amount• falllng due wlthln OM yoar 2023 2022 Accru8Ss Other cr￿￿oIS Deferred inwrr ,370 6.434 15.000 6,544 3,061 29,804 9,605

MAIDSTONE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONnNUEDI FOR THE YEAR ENDEO 31 IAARCH 2023 12. Ggngrjl unr••tsictsd fvnd• 2023 2022 Balanca al 1 WI 2022 Net Inthme Tr￿Sfer lo r85tllcled lunds 233.748 29.352 15,8921 257.206 159,157 74,591 Balan￿ ¥t 31 IA8rch 2023 233.748 13. D••lqnatsd fund• Ngw 1 Aprll 2022 d••lgnJtlon• D￿l9￿￿￿onI Bal•nc• at releJ•od JI March 2023 Premlse8 8nd devement fund 34,482 34,482 compa￿1[¥9 year InforynBtlon'. 8alnc• •t 1 Aprll 2021 N•w d•jIg￿tIon• D•#lgn•tlon• Bal•n¢• It 10••gd 31 MArch 2022 Prwnl806 ono dgvolopmenl lund 34.482 34,482 The Prernlses And Development Fund has be￿ d88Ignated lo provlde for fvture resc*Jrces In the8e area8. 14 A￿1￿cl•d lund• B•l•nc• It 1 Aprll 2022 BJl•nc• at Tr•n•l•r• 31 M•rch 2023 Incom• Expgndllurn Henry Srnllh (MDS PriBonl Energy advice Carbon Monoxide Advice Pfoi8cI Pensbn Wise Money Advice SeNice South East Waler Forum un￿e￿oI Credit- Help to Clalm 12,205 167.3731 117,5451 117,1901 1391,8181 17.545 17,19J 418.018 28.7(Ya 55,ICO 14.000 114,0001 1148,1291 1655,8551 2.SCQ 142.237 S,892 5,892 $4,914 653.490 58,441 crAnpar8￿.Va wr infom811￿.. BaJ4nc• at 1 Aprll 2021 Income expendltu Tran•fer• 31 Murch 2022 Henry Smitti (MDS Prfsonl Energy Best t>eal Pension W159 Money A(Jvice Servlce South East Water Forum UnNersal Cre(Jit- Holp to Clam 17.787 55.592 22.890 355.027 52.108 14,(M)O 126,581 fj26.258 181,1741 122.8901 1368,1311 152.1681 12,205 41.813 28,709 14,000 949 1127,5301 1631.8931 fj0.549 54,914

MAIDSTONE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENOED 31 MRCH 2023 14. R•atrlcted fundx Icohtlnwll Thè Obj￿Ilve of the Henry Smith Fun(J Imaiitslone Prison ￿Vice Project) is to pmide 8dwc8 sUPPOrt to Prisoners. 5t8ff and their families. The objectNe of Energy Advic• is to infomi consumers how lo reduce energy bills by efficiency 5avin95 or switching supOlars and lo provid8 informallon 8b>Jt th8 help avala￿0 from energy suppliors and govornmantfor consurrber struggling to pay gnergy bills. Tha obj8Ctive of Penslon Wi88 18 lo provide Irnpartial pen8K)n a(Jvlce and guidone•. The objectlvelor the Mon8y Advic8 SeNico B lo provide free and impartial r￿)neY advlce. The oblectlv8 ol th8 Soulh E8s1 Wattr Forum 18 to provide free advice to manage water con8umplion and bill5. The objectiv8 ol the Universal Credlt- Hdp lo Claim Fund 1$ to provide 8dw¢e 8ssistBnce to person8 requirlng finarrfial support. The transfer to thls ltsThJ from Unrestr￿￿￿ funds covgrs Ihg overnpend M the prO1￿t durfng the year lo 31 March 2023. Th8 Qbjeclive of Ihe Carkffj Monoxid& All￿e6 Project Is lo 1)ollver ono to ¢n¢ ¢8ts)n monoyldo wwarene88 and ènergy 8thlco. 15. Anaty•l• of n•t ￿$0t• b•tw••n fund• Unr••trlct•¢l nd• 2023 R••trlet•d fund 2023 Tot•1 2023 Curr8nl 8s881s Amounts f?IllrYJ duo bthlhln ono year Prow8ion8 302,683 17.6891 13.3041 291,690 80,556 122,1151 383.239 129,8041 13,3041 350,131 58,441 Unr••trlct•d nd• 2022 R••trlet•d fund• 2022 Total 2022 CU￿nI 8ss6ts AmuTrts falling duè ¥￿thIn onè ya Prov1511NIS 274,394 19811 15.1831 268,230 63,538 18.e241 337.932 19,0051 15,1831 323,144 54.914 16. Flnanclal cofflmilments The charty W Commitm￿19 under n0n-caned1a￿8 operating I•As95 aE foll￿￿.. Land and buildlngs 2023 Land and bulldlng 2022 Expirywilhin one ye8r Expiry in 2 10 5 yea Expiry in over 5 years 28.750 115.0 121.932 265,682 23,000 92.000 120.750 235,750 -21

MAIDSTONE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDEO 31 MARCH 2023 17. C••h g•nw4t•d from op•rntioni 2023 2022 Nei income 26,987 88.956 Adlu•tm•nt• for: Investment Income Iwease In debtors Increaselldeugasel in crndltor8 Decrease In pension provision Casmow Irom operating 8ctivitie8 19681 (9,5981 20,199 {1,8791 34,741 {47 14.7401 145,5101 121.4221 12,7631 18. P•n•lon commltm•nts TPT R•tbr•m•nl Solutboni-Th• Gmwth Plan The eharity participates in the scheme, a mullillamployer schema wh￿h P￿￿￿&$ benefits to some 638 non- 88sodaleé partlelP81ing employefs. The schemfr is a defined banofil 6cheme in the UK. It is nol posslble lor tho chorrty lo obtsin Suffi￿onI infomwlion to 8n8bla It to acc04Jnl lor tha schémè 89 8 dafined bgndt sch￿0. Therefore il acLounls for the seheme ￿ a defined Contritxjt￿n Sch￿8. The scheme 18 sublecl to the fundlro *isL91ion outlined in the P￿SlOrYa Act 2004 came Into fo￿ on 30 December 2¢X)S. This, togalhw with documents i8sue(J by Ihe Pensions Regulator and Tethnical Actuaria Standards issued by Ihe Financial Reportlng Councll, Sel out Iheframe%KJrk lor funding (Jefln8d benefit oCcUpa￿Dn81 penS￿n schemes In the UK. The scheme Is da8sKied 88 a'lB81.man slandlng arrangement,. Therefore the chartty Is polentialty Ilab￿ for otheT Participating employers, o￿lgeb.0n9 if tho88 ￿plOyerS are unable lo me81 their share olthe scheme deficit followng wllhdrawal from the scheme. Pdruopaling ernpbyers are legalty rwuSred to rneel Ihelr shore of the scheme ￿.. Oefidt contrlbutlon• From 1 April 2019 to 30 September 2025.. £11.243.0(A) per annum Ipayat4e monthly and I￿rea31rrtj by 3% each on Isl April). The recovery plan cDnlributions a￿ allcuted to e8th participating employer in line vthh their estimated share of the Serie5 1 and Series 2 scheme liabilitles. Where Ihe schwne is in defi(it and where the charity has ￿reed to a deficit funding arrangwnent the charity r￿nISeS a liabilily for this obligation. The amount r8cognis8d is the n8t present valu8 of th8 defvt reduction conlnbutions pay8ble under Ihe agreernent that relates to the deficit. The present value is calculated using the discount rate detai￿￿ in t￿8 di3d05ures. The unwnding of the dk8counl rale is recognised as a financ¢ wsl. .22-

MAIDSTONE CITIZEN5 ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 18, P•n8lon commitmonta Itontlnugdl Pr•••nt valu•8 of prov161on 31 Ma￿h 2023 31 March 2022 31 March 2021 Pr959nt vue of prow8h)n £3.304 £5,183 £26.805 R•eon¢ill•tltsn of openln9 and closlng pro¥l•lon 2023 2022 ProvS6)n at 618rt of pariod Unwnding ol the dI5￿Unt loctor linlerest expen3el Oeficil contribution paid Rernea8ur8menls- irnpact of any cha￿8 in 8gsumpiion8 Remeasur8menls- #M￿d￿£￿t9 to contribution scheiule 5,183 97 11,8B81 1881 26,605 16.7331 114,7231 5,183 Prowsion at end ol perkjd Inc4xn• •nd oxp•ndlts•rg knp•ct 2023 2022 Interest exponsè Remeasurem￿t$- brnp￿ of any change in 8ssumptlons Remeasurements- amendmen18 to contnbulion schedule 97 1881 153 114,7231 14,689 A••umptSon 31 March 2023 31 Il•rch 2022 31 March 2021 Rate ol dracount (pèr annuml 5.52% 2.35Y• 0.86% The dlscount rates shown above ere the equlvalent slngle (Jlsujunt r8t8s whleh, whan us8d to disthunt thè futu r8covèry plan ￿ntrIbutIOnS due. give the same results as using a full AA (x)rporal8 bond yidd cuw lo tjiscounl thè same reC￿ery ¥8n contrlbullon6. D•fTrclt eontrlbutlon• ￿hodU1* The following schedule delai18 the defidt conldbutions a9reod bolwoon tho charity and the 8ch8me al eBch wr end P8￿￿1.. 31 March 2023 31 March 2022 31 March 2021 Year 1 1,888 1.574 1,888 1.888 1.574 6,733 6,935 7.143 6,131 Year 2 Ye8r 3 Year 4 Year 5 -23.

MAIDSTONE CITIZENS ADVICE BUREAU )TES TO THE ACCOUlffs ICOPMNUED) FOR THE YEAR ENDEO 31 MARCH 2023 19. AnBly•ls OfCh4n￿ In rt d•bt 8alan¢• at l Aprtl 2022 othor non. Bd•nco •t cashflo￿ e•sh chthngeg 31 March 2023 Cash 333,192 35.709 368.￿1 20. R•lat•d paity tran•actlon• No tr8nBacb"on8 related partles were Underta￿ during the year {2022'. none), other than thos8 sts'pulatsd in Ncle 9. -24-

MAIDSTONE CITIZENS ADVICE BUREAU DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023 Unmtricted fund• R?¥tricted fund• Total 2023 Total 2022 Income Maid5ton8 Borough Counal Money Advice Service PensKJn Wi¥9 tknn8tion5 Oeposlt ac<x)unt intwest Golding H(xn88 Energy Be51 ¢981 Carbon Monoxide Advicè PrDject Henry Smlth (MDS Pri50nl Unlversol Cr8dit- Help to Clwm South East Water Forum Other projects 133.100 133,1C4) 151,100 52,168 355,027 955 47 418,018 418,016 505 968 7,500 17,545 17,190 56,000 142,237 2,500 10,060 805,623 505 7,5LKI 17,545 17,190 56.000 142,237 2,500 22,890 55.592 126.581 14.OLKJ 22.271 10.060 152,133 853,4 805.631 Exp•ndlivro Schodul• E6labli8hm8nt expenses 7,031 51,424 58,455 31.846 Admlnlstratlon expenB•8 116,225 595.671 711,896 717.883 Sundry 8xpèn58 1,404 124.860 8,780 655.8SS 10,164 780,515 7S8.097 N•t Incomo b•lor• g•ln• on p•n•loTh •eh•m• 27,473 12,3651 25,106 47,534 Gains on pension 3therne 1,879 1,879 21.422 Surplu• for tho yoor 29,352 12,3651 2e,987 68,956 -25-

MAIOSTONE CITIZENS ADVICE BUREAU SCHEDULES TO THE DETAILED INCOME ANO EXPENDITURE ACCOUNT FOR THE YEAR ENOEO 31 MARCH 2023 Unvg•tri¢tsd fundo Rg•trictad fund Total 2023 Total 2022 E•tsblb•hmgn¢ DI￿n08¥ Rent Insuranr2- pr8rni8O8 Water Gas Electridty Repairs ané renewBl3- premi8e8 Cleaning and deaning rn8leri4B 2.639 149 53 246 382 3,356 206 24,021 26.660 994 421 2,129 2,995 23,776 1,480 58,455 23,0 836 131 1,887 1,532 2,958 1,502 31,846 2,813 20.420 1.274 51.424 7.031 Admlnl•tratlon •xp•ns•• Salarles and swal $0cJJrtty costs Penslon scheme contdbulion6 Travel co8t8 Tralnlng Health and 8alety Books, Inform8tlon and IT 8y8t8m8 Telephone prtnting and 8t81bn8ry Postagè Advertising publioly Computer and offlct OXP8n8•8 Other office costs Insurance Hire of rooms Unlversal Credlt- Cl￿zan6 Aijv 90.865 19,499 143 108 58 1,537 2.454 253 128 47 375 322 431 55 150 500.440 51.006 1,765 833 591,105 70,505 1,908 741 582.365 71.171 2,407 128 796 19,050 13,340 600 684 387 4,603 1.965 84 212 20,093 9.375 14,292 1,627 731 330 7,380 2.029 2,441 2.087 1.047 10,912 16,746 1.880 859 377 7.735 2.351 2.872 2.142 1.197 116,225 595,671 711,896 717,883 3. Sundry •xp•n 88nk Audilofs. remuner8tK)n Sundry &xp8ns8S AGKI 8nd other rn￿11 ProfeBslonal leeB 23 1.260 158 7.143 181 8,403 133 7,423 102 19 810 770 507 305 751 1.404 8.760 10,164 8,368 .28-