OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-03-31-accounts

[￿uSIgn Envebpg ID.. 16956E6F4B064355-9E5&8D661EA7E036 MAIDSTONE crrizENS ADVICE BUREAU {A company limited by guarantee) REPORTS ANO ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 R•gl•t•r•d Chartty No. 2990615 Company No. 02234220

Drxu5￿Jn EnVe*j￿ ID.. 16958E6F48D6435&9E58-BD661EA7ED36 CONTENTS Pag• Charity Reference and Adrnlnistrative Detsils Tru819g8 Annual Report Indewndwrt Audllors ReFQrt lo th8 Trust888 Ststemenl of Flnanclal Actsvllles 12 8al8nce Sheet 14 Statement of C8sMow 15 Notes to tho Accounts 16

Docusign Envelope ID.. 16958E6F48064355-9E58-80661 EA7e036 mAl￿ONE CITIZENS ADVICE BUREAU REFERENCE AND ADMINISTRATIVE DETAILS The Maidstone Ci*izens Advice Bureau is a company limit8d by guarantee 8nd 8 registered ch8rity governed by its Memorandum and Articles of Assoryation (Charity number 299055. Company number 022342201. Citizens Adv+ce Maldstone is Ihe operatsng narne of Maidslone Cibzens Advice Bureau. The Board of Trustees The Trustees of th& charitable cornpany are it5 directors for Ihe purposes of company law and throughcNJt this r•port ar8 collecb'vdy referre(J to as the'Tru5t888'. The rnemb8fB of the Board of Tmsla•s who sèNed during the yeBr and up lo the date of thi5 repcrt We￿ as follows.. Elpct•d TruJt••• Mr P J Stonety ICh8irl Mr A 8reen Ivice-chairl Mr S Wales lappoinled 22 January 20251 (Co VI￿-chaIrI Mr O Parrish (Hon Treasurer) Mr S Bonny Malholr Mr R 8ird r J Cobbett Ms L French (resigned 10 February 20251 MrlROwen Ms J S Woods Mr D Thapa Magar Ireslgned 29 Janugry 20251 Mr P Jull8r lappoinled 2 July 20251 CowOPt•d M•mb•r• Cllr P Har￿r Ms L Mason St•ff R•pr•i•n¢otlv•• Mr P Hardy Mr S Jones Mrs T Weber S•nlw L•ad•r•hlp Team Mr P H8rdy- CEO Mrs S Smith - Advice Manager Mr I Park- Service Manager Prolect5 Mrs T Weber- Operats'ons M8n8ger Reglst•r•d Offl¢• and Prln¢lpal Addre8• 2 Bower Terrace. Tonbridge Road, Maid5tone. Kent, ME16 8RY Statutory Audltors Azets Audit Setvlces, Globe House, Eclipse Park, Sittingboume Road, Maidslone, Kenl, ME14 3EN

Docusvjn Envelope ID.. 16956E6F46064355.9E58-8D6fj1EA7ED36 MAID5TONE CITIZENS ADVICE BUREAU TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trusiees P￿sent their report and the audited finandal slalemenl8 lor the year ended 31 March 2025. The Truslge5 confirm Ih8t the annual report and financial ststements of Cits'zens Advi￿ M8idstone comply with ¢urrent statut requirements. the requirernents of Cits'zens AdviGe M8id$lone'$ governlng documanl and the provisMJns ol the StsteFn8nl ol Recommended Practice- AccL)unting and Reporting ty Charities ISORP FRS 1021. Obleetives and activiti•s Citizens Advice Maidslone provide5 independent, free, confidential, impartial advice to everyone regardles5 of theif raca. gender, sèxualily or disability. Citizens Advice Maidslone aims lo 8nsure Ihat individuals do not Suffer through a lack of knO¥￿edge of their right5 and re5pon5ibilities or of the services available to th8m. or through an inability lo express their needs effecb'vely. The Cib'28ns Advice Maidstone also aims io &x8rcise a responsible influence on the developrnenl of 8ori81 policies and $8Thiees both locally oThJ natsonally through the work of the Research and C8rnp8ign team. Publ1¢ b•n•fft Th8 Trustees confirm that they have complied vlth the duty In section 4 of thg Ch8ritles Act 2006 to hav8 due regard to ttr8 guidance cckntained in the Charlty Commission's general guidance on Ihe put￿lC benefit when re￿•WIng th• local office ams and objectlV8B and in the plannlng of future 8clivllle5. AGhl•v•m•nt• Jnd p•rfomi•n Our goal is to empower clients to solve thelr problem8 by thernselves,. olh8rs rèqulrtng 9UPPOrt do recelve furthèr help through detalled Wofk conducted by our specialists and generalist voluntoèr advisèrs. Cltlzens Advice Maidstonè provid85 Iree, independent, conlidenlial and imparb81 advice to everyone on their dghls ¥nd ￿SpOn￿bill￿es. The organlsation values diverslty., promotes eqully & induslon and ch8118nge6 di5criminalion. This Qssents'al work is prolesslon8lly earri8d out by our leam ol paid and voluntary 6taff helping people to Bolve their prob18m5 anil changing their Ilves. In order to prevent finoncial pri)blems re-emerying, we &180 run educ811onal seNIcèg such As financlal capability or enèrgy efficlency Ir8lnlng s&$$ions In collaborallon wlth other local officeB. Our office is lo¢aled on Tonbrldge Road. Also we attend Trlnity house, Maidstone's communlly Hub dalivering face 2 face appolnlrnen¢s. Th15 enables us lo ¢onnecl with a broad and diverse client base within the Borough. Cll&nt9 can approach our se￿¢$ for advlce in the first 5nstance'. by telephone., by efflail or digitally for those who otherwlsè cannol access us easily. Fo¢040-facè appointments are also available If nec8ssary. The Citizens Advi¢¢ Mèmbarshlp Schame requires each local Citizens Advice lo carry oul a Leader8hip S851-A5sessment each year, The Board worked together with paid and volunteer 9taff lo look at ils policAes and Pfocedures 8n¢ submlt Its As3essmenlto the Performance A55essor under the system. The Oryanlsats'on hos been judged lo be of a high standard. Our workforce, both paid and voluntary havè woduc8d an 8xcallent sèt of statisucs, th8 malorlty of whlch can be seen In our Annual Report. Sufflce lo say that we continue to provide our s8rvicg to many more ptrople than other sim¢l8r organisalions. Financially it has been 8 better year with us securlng lundlng lor nèw Fwolècts. Notswlhslanding, our tot81 Income for Ihe year was £943.77112024.. £833.0121 with the expenditurg pe99¢d al £925,92912024. £823,773) showing o surplus of £17,84212024'. £9,239) ror the 2024125 financi81 ye8r. There was a bss on the penslon scheme liability ol £2,68712024 galn." £1,761), which hos been separately disclosed, giving 8n over8118urplu5 for the yettr of £15,15512024.' £11,000>. At the and ol the Financlal Year our Restricted Reserves were £26.496 12024.. £48,269) and General Unreslricted Reserves stood at £315,30812024 '. £278,380). Demonstr8kn'ng the value of our work is crucial, as Ihe prgssuros on the public finances continues lo galh8r pacè wth national and Ioc81 spending decreasing further year on year. It is our responsibility to communicate lo fvnders why Citizens Advice is an essents'al service 8nd notjU81'nic8 to have,. Ciliz8ns Advice Mgidstone is unique lor rnany reasons.. in our team we have a lotsl of 30 paid sl811 equating to alrn05123 FTE, of which 16 FTE work within our variou5 projects nd the remainder form part of our core service. Our te8m 0149 volunleors Includes Trustees, advisers, administrators, train88s and assessors. Our services ar8 pmvided wtth funding frorn 8 wide variety of sourcès. A SèrvieA Lèv81 Agreement wth Maidstone Borough Cwncil allows us to provide the essential Core Service of general and specialist advice through digital and face-to-lace lomats to Clients in the Borough of Maidstone also from Colyer-Fergusson and the Cobtree Trustto support the ￿Inèrable. W6 have contracts with Citizens Advice to provide Pension W15e guidance. Penslon Wisè provides t8lephon8 58wice nationally and limiled face to face in Maidslone and Hove. Citizens Advice also provide funding for Vniversal Credit (help to clalml, Our work in HMP Maidstone continues to be funded by H8nry Smith Charity and latterty also from HMP Maidstone. Funding lor our work on the Energy Advice Programme ICMAP & EAPI, forrnerly Energy Best Deal IE8DI came through National Citizens Advice and amongst all these. other smaller projects were funded through smaller grants Irom exlernal lunding sources,

Dc¢u￿9n Ènvelope 10". 16958E6F4BU64355-YÈ5&80661EA7￿Dd6 MAIOSTONE CITIZENS ADVICE BUREAU TRUSTEES ANNUAL REPORT ICONTINUEDI FOR THE YEAR ENDED 31 •AARCH 202S Aehlev•ments and performance Icontlnu•dl We conllnu8 to work with a number of partnars vAthln Loc81 Governmenl and Statutory Agencies lo Improve the pollcieg and prBctices that Affect our comrnunities. We Work collectively with other Loc81 cIt￿en5 Advice centres in Kenl lo inform public FK)Iicy 8nd help regulators. as well as influence private Industry lo make Iheir Services lair lor consurners. In addition to Local and Nation81 campaigning, wilh the h&lp of our volunt88rs empower clients and communiti•s lo engage with sociely 8nd Make a difference to issues thAt motlèr. Vve hop8 to expand OUT U58 of volunleers when it is feasible lo do so. Volunteers are vital to the service provided by Citiz•ns Advic8 Maidstone. Trustees 8nd our Managam8nt Team ar8 working in partnership with our paid and voluntary staff to provide excellent quality advice and support io over 14,000 people up 1000 Ifom last year with over 45,000 different issues up 10.000 from last year achieving £5.5m income gain and debts wntlèn off an Increase of 3 million on the pre￿0￿$ year. Additionally. Tru51ees are also engaged In providing diredion in th8 Gov8rnance of our office. Our Voluntaars ar8 gn Integral part ol the way we ddiver our advice, support and Se1￿ce today to Ihe communitie5 01 Maidstone, and hav8 been since incepbon of Local Cits'z8ns Advlca ILCASI ovar 85 years ago In 1939. The serwce In Maidslone cornmenc&d on the 111 January 1940 and over thè y8ars hos daalt wlth oround 2 Million problems. Volunteers have always been inlegral to the Citizens Advlcè sèrvie& and are increasingly involved in delivering serviee$ within all areas ol advice work. Volunteers bring with them a wealth of experlence and skills and it is important IOT us to recognise the rèsource we have within the seNlce. Volunteer5 8ro vital to the way we deliver our sarvice, allowing us ¢0 reach many more people than11 we We￿ purely delivering our work through paid staff. Volunteers undertake B range of tasks from assessSng and provldlng advice, supporting the running ol our local office, carnpaigning in the community And servlng a9 Trustees. Our volunteers corne from a wide range ol backgrounds, including young people. professionals who want lo broaden their horizons, reured people who wont to givé something back and parents whose chiklren have started $¢hool- 30 we offer a rang8 of support services to m&at tho nèèds ol all our volvnleers too. Our commitment lo value dlversily, promote oquity and inclusion means we can éncourage individuals who rnighl nol otherwse wishlb¢ abl¢ lo volunteer, Undarslanding our trainee volunteers. need3 and expecl8lions is a very Important aspect ol the training programrne. Providlng a w811-slruclured tralnlng plan helps the trainee to gain beller ernployment prospects as well as offering an opportunity lor personal devd0pM￿l, incrtrased confidence. self4sleem, and wallbalng. Providing an active conlributk)n lo the day.Io•day running ol a LCA can devolop volunteers, practical skllls, such as problem solvlng, communl¢Btion and leamwork, as well as boost thelr ronfi(Jence and belief in their abiliile5. Thls improves ernployability, presents career development opportunities. and can help those currently unemployed, rnove into wo￿. Volunteering piovide5 individvals wlh an opportunity they might not otherwise have lo develop Ihelr personal skllls and 8blliti¢s. For those oul olwork, volunteering ke8ps Ihern active and molivaled, potentially counterlng the negative Imp8cts ol unemployment on mental wellbeing - r•sèarch 5how6 that one in five Jobseeker's allowance clalmants gxporience a mental h8allh disorder. Volunteering enables people lo re8li5e their own potential, supporting wloritles around increasèd social mobility- 29 per cent ol volunteers that left the Citizens Advice Servi￿ did so for paid employrnent, 8ducatson or training (National Statistic51. 11 also 6nables iniJividu815 lo rnake an economic contrlbutlon to 8oci8ty. ona whlch m8y be laclored into future national Gross Domestic Product &nd productivity calculations. V(Jlunt8gring with Citizens Advice can also develop an individual'5 softer skills. resilience and other person818ttributas. This Can h8ve a positive impBcl on how peaple fed about themselve5. how they respond to others and their capacily lo manage li18'5 challenges. For retired individuals, volunteoring may offer different opportunities, provide structure and a sense of purpose as well as help them feel involved in society. all highlighted as vital to personal wellbeing. Ensuring ihal retired people are mentally and physically activ& also has wlder reaching benefits to society. Including reducing the NHS provision required to cope with an ageing PDpulation. Volunteering wilh us does not jtjst have an impact on individuals, it benefits communities loo. Our volunteers are local people. and through volunteering. they incre85e their knowledge about community issues an¢J build relationships with their locality. This creates stronger comffluniti85. wilh 8n9aged and acb've members. antj more soci818ction.

Docusign Envelope10." 16958È"6P48U6435&9E58.8D661EA7ED36 MAIDSTONE CITIZENS ADVICE BUREAU TRUSTEES ANNUAL REPORT ICONTINUEDI FOR THEYEAR ENDEO 31 MARCH 2025 Achl•v•m?n¢g and perfomianco IcontSnued} The Citizens Advice servlcè also plays an integral rd8 In supporting and strengthening its local community. We provide a service th8t rneets local needs and reaches out to a broad Bnd diverse client base. We support and strengthen other community-focu8ed org8ni58tions. partnering with them to 8har8 our insight on how best to suptM)rt locBI people. We also use our 8Xtensive knowledge lo act as an advocate for the local area, mobilising and connecting people with Iheir community. We are a loc81 setvice. working with local peoplg, for the benefit ol the local community. The value we gel from worklng With volunteers is g￿eter than just our ability to provide a quality advice setvlce. In addits'r)n. our investment In developing volunteers. and en8blin9 Ihem to volunt88r in their local ar88. h8S tangible benefits for the individual. cornmunity, and sociely al large. This Is an adcjilional benefit to the community. created IhTough the way w6 deliver our service. Both during and in the wBke of Covid, wè 18c• of an exponential Increase both cllgnt demand and the complexlty ol their quenes. At the end of the 2024125 Ilnancial year, as the pandemic fad85 In to history, we have established 3 new way of working allowng us to conts'nug to delivèr our much.needed service, a lifeline for so many survivors of th8 epidemie now face a cosl-of-living erlsls. We 8dopled a strategy encompa8sing Ihe best ol what we had leamed and the best ol whal did" to work In very dlfferent ways anij we conilnue to provide Ihe va51 majorily ol our servlces ￿rnote1y, via telephon8 as well as digital means, resèrvln9 Face to Face appointments for the most vulnerable, and complex case5. Fortunatety, our staff and voluntoer8 adapted to the new reglme extrernety w811 and 11 is 8 credll lo their dedication and ¢ommltm8nl that in this most challtsnglng of limes we have helped Many rnore cllenls with much lower level of resource. Wo glve advlce lo people who need help, but we also collect slalisllcal data on all these issue5. For axample, we can show attendant 158ues affecting people who corne to U8 with problems around council lax. As a resull, WÉ a￿ better able (o ascertain the rno$l 8fflcJant ways lo help people und8rsl&nd Lhoir problems more completely. For ¢oundls and councillors, this data IS Powerful. It can help addres5 failuTe demand, 18cilitate Ihe consideration of new seNlcè options and provide addition81 Ingighl lo the scrullny process. Counclls are Sncre88ingly worklng logether to deliver services in new w•y$ and save costs, vthether in shAr8d servlce 8rrangements or in comblned aLJlhoriti•s wlh devolullon deals. This can also unlock fundSrng ond address long-$18ndlng problems across the counly. We warnl to be ablè lo work wilh our local government at Parish, district, counly level to inlorrn debate with our dats and clienl stories. Morè than this, we can provido innovative selvices that m&sh c105ely with those offered ty public authorlts'e5. Cilizens Advicè Is working nalionauy to make this a5 88sy as posslbla, wilh new dats products for cornkn'ning outpul and impact data 8cr055 V8rl8ble geography as well as direcl support tts 8r88s ol innovalion cro8B our n¥lwork. 8ocl41 ExcluJlDn People can suffer social exclusion when they face a serie8 ol problems such #s pool ski115, low incomeB, b8d houslng and family breakdown. A5 a result ol their experiences and developrnent at Cbtizens Advice Maidslone. our volunteers are b8tter equipped and more conlid8nt in ih8ir abilities, and hence ar8 morè likely tr) move into ernploymenl. This has a true value lo society. by rnoving people closer lo the labour market, whith may reduce their need to claim benefits relalgd lo unemployment. 11 rnay 8lso reduce othercosls lo the state associated with sugtain8d unemployment i.e. mental health, esp8ci#Ify for young people not In employrnent, education or training. Equally, rA)rnmunity volunt8ering enables unemployed Individuals to make a form of econoFniG wntributs'on to socyèty, the value of which may ba factored into future national GDP and productivity calculations. Cltizens Advice has a major impact on p8opl8's lives, particularly the rnost vulngrable in society. Our service 15 best known for solving problem5 through advice, but we also Fnake a difference by 501ving the underlying causes of these problems through our researth and campaigns volunteers. Our work has also contributed to vital wliry chan9e5 that VAII h8lp more people make eniJ5 rneet.

Docuslgn Envelope ID.. 16958EfjF-4BD64355-9E58-8D661EA7￿O36 MAIDSTONE CITIZENS ADVICE BUREAU TRUSTEES ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achlevgrngnts and perfomiance (contlnuedl Penslon Imse Citizens Advice Maidstone is one of the LCAS who have been delivering the govemrnent's Pension Wise seNice lor thè last nine yaars. Launched In ￿)rI1 2015, Pension Wise w85 a new guidance seryice Set up lo help people understand their Opt￿nS under the pension freedoms. Citizens Advice Maidslon8 ddivers P8nsion Wise appointmenis Natlonally Ouring 2024125 we have delivere(J P8n5ion Wise appointments by telephone and face to Face. lo people aged SO and over with a defined contribulion pen510n. Koy 8tatl*tlcs {PWI During 2024125. demand has rem81ned very high, Since the Service 5tsrted, people have continued to valuè th8 hlgh- quality guidat)ce and support they receive. Satlslaclion scor8s r8malned over 95%. Mon•y Advlco National resèarch 5how5 that lust over a quarter of adults say that they do not consider themselvès lo be good al managing money one third say that they would prefer not to Ihink about planning their finances at all. Many people have poor fin8nc181 skllls, and Ihls ollen leads them to make ill-lnlormed decisions on their money m8lter5. Citlzen$ Advice hBS found thai the negative effects of a lack ol flnancial awareness especially in the cost ol living crtsls, can be compounded by limitèd or poor-gualityconsumar Information 8nd Inadequate 8dvlce. People can miss oul on thè growing range of financial producis 8vail3ble and fail lo mako the be81 use of Govommont InlJalives. However, buildlng the necessary ¢onfldence in financial seNices is an uphill task. Cltizen6 Advice Maidstone halps paople resolve iheir money, legal and other problem5 by providlng InfomiatSon and advlco as well as by influencing policymakers. Our service is Ihe largest provider ol Ire8 money advice in the Borotsgh ol Maidslone. We provide speciallsl levèl money 8dvlce servlces, helplng people résolve a rango of rnoney and debt Issu¢$. 8y providing advice and infomialion about money in the heart of our comrnunily, we help people re8olw a rang? ol debt and porsonal lInar￿arelated problem8. The Citlzèns Advice servSce15 a network of Sndgpgndgnl, locBI charities Ihal helps people resolve thèlr money, legal 8nd other probloms. The service 15 the largest provider olfree advice in Ihe UK. Citizens Advice also usès evidence ol client5, money problem8 to calnpaign lor chang8 And is ¢onlribuling to Ihe Government's plan to provide all UK adu115 With acces5 to 98neric financi81 advice. Ci112ens Advice wants people lo have the skllls, knowledge and confbdence to rnake Inlomed d8cislws acros5 a range ol p6rsonal mon¢y mallers, We work wilh a range ol partner agencies to irnprove the flnoncigl skills of people of all ages, pa1￿CUlarlY those al ri8k of Bociol or flnanclal 6xduslon. Financial skills tralnlng can ch8nge beh8viour - partlcipants become battèr 8t budgeting, choosing financial products. 38ving and making thelr money go lurlher and Ihese changes parslst over time. Developlng financial skills not only b005ts flngncial well.being but 8190 confidonce and general peace of mlnd. Tenant5 who do gel into financlal difflculty know where lo turn lo lor hèlp, seek oul support sooner and as 8 result, are beller equipped lo cope. Prlson Work Cllizens Advlce Maldstone's ¥lr8legy aims to increase the capacity ol our paid and voluntary staff lo deal with our cllents, debl and other Tnoney prob18ms in order lo prevanl thè financial problems faced by rnany people becoming rnalor crises. This supports our wider locus of encouraging our team to work with rnore vulnerable groups such 85 offenders to rn88t thelr financa, bènefi't and debl needs. In relatlon to offender5, CiD'zens Advice is clear that personal debt and other financial problems can be a cause ol an indlvidu31 offending in the fir51 place, and such problèm9 can increase the likelihood of ￿OffendIng on relea58. Being able lo manage debt and other fin8nci81 problerns during a prison sent6nc8 or upon release into the Community could help to reduce re-offending. M8ny offenders with familias MBY f811 into rent or mortgage arrears caused by 8 redvction of income during their prison sentence. Stable accornrnodation can help reduce re-offending by providing a secure environment in which to live, enabling them to open a b8nk 8ccount, receive benefits and find regular employment. Timely access to advice can. among other things, secure accomrnodation lor an offendèr or their family on release,. ensure access to benefits for the payment of rent 8nd 8dvoc8te on behalf the family Il they are refused support frorn Ihe local authority. Such services can greatly reduc8 the risk of re-offending. Debt can also present problems for offenders and their families both during their sentence and after release.

DOcus￿n EnvelLye ID.. 1695BE6F4EtK4355-gE584D661EA7ED36 MAIDSTONE CITIZENS ADVICE BUREAU TRUSTEES ANNUAL REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 Achl•vements and p•rforrnanco Icontinu•dl Rl•k Managem•nt Truste8s regularly meet to considèr Ihè financial and other risks relatsng to th8 acliwt185 01 the charity and lake appropriate aolion a5 and when required. A ccmprehensive risk register Is mainiainod and revi8wed at every Trustee Board meeting. Plannlng for th• fvture The busin&ss strategy adopted by the Tru$t88 Board Is to saf8guBrd the Core servicewith Iree gener8l1st8dv￿e coveritwJ ftjll r8nge of Issues. This service ha5 hitherto been funded by a Granl from Maidstone Borough CoLJncil. We 8re mosl grateful for th8 Council's contynuing support. Cibzens Advice Maidstone seeks additional funding from other sources in order to 5hor8 up the core service and provlde other $8Nlces Il Il is financially prudent to do sa. Citizens Advice Maidston8's management has be8n successful in s8curing such funding from a variety of sources, Including national Citi2ens Advlce MAPS (pension Wisel Henry Srnilh Charity. c￿Yer-FergUS$0n and grants frorn local ch8rltlès. The rn8n8gementcontinues to develop n8w and innovative partn8rshlps wilh a wlde stakeholder grovp in re5pon5e lo steadily dwindling financial resources. Management also exped additlonal lunding to arise in the Idlowing accounting period that 18 not reflÈel•d in thls report. Flnancl•l r•vl•w The net SUr￿u8 for the y80r amounted lo £15,155 12024.. £11,000). There w88 8 surplus of £43,891 In relation ¢0 unrostrl¢ted aetlvltles before transfers, AB at 31 March 2025 general unrestricted reserves amounl to E315,30812024'. £278,380), doslgn818d r8s8ni8s amount to £34,48212024.. £34.4621 and lotsl rg8tricted res8Nes amounted lo £26.498 12024.. £48,269). R•Mr4•1 Pollcy The 808rd ol Truste88 regularly revlews the finances and r8s8rv•s of Citszens Advice Maidsionè. EAch tyview eneompasses the nature of the income &nd expenditur¢ $lream$ and the need lo match V8Tiabltr In¢oma wth fixed commStmèntS and the nature ol ro8erve8. Cilzens Advlre Maldstone sets aside restricted funds 8$ s¥1 out In the St8tèm8nl ol Financial Activilies. All restricted funds are applitrd to the particular Teslricled activity Ipr4octl. Resthcled funds unspent in a particular financial year are allocalod as r8sÈrv8s in statutory accounts at the end ol the financi81 year and Ylll be 811ocaled to th81 roslrfclad activity Iprolectl durfng the course o)Ithe l¢Ylowlng fin8nclal yearor when the activity ends. Restricted lund8 8t 31 March 2025 were £26,49612024.. £48,269). Trustees have di8CU88èd 18v8ls of unr8slricled r88erveB and are agreed th81 Iri 811 drcumst8nces Cibzens Ad￿¢9 M&idslone's core 8ervices must b8 secure. A minimum sum ol six month5 unrestrided Icorel expenditure wlth conlin9ency 0110% will ensur& that this aspiration is preserved a6 an allocation for core fflanagement activities to cover certain members ol our project staff who support all aspects ol the Bureau's aclivitles. Ther8fore, the total reserves the trustees stlll aim to hold Is £300,00012024'. £270.LK)01. As at 31 March 2025 unrestricted general reserves £31S,30812024'. £278,380) ond designated re58Neg 8rè £34,482 12024., £34,482).

D￿￿5￿n Envelope 10.. 16958E6F48Ub4355-9E5840661 EA7E036 MAIDSTONE CITIZENS ADVICE BUREAU TRUSTEES ANNUAL REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 Golng conc•m The Trustees are satisfied th8t th8 chgrily ha8 suffieient resources to meet its liabilities as they fall due lor a per1￿ of at least twelve month5 Irorn th8 date ol signing of these financAal statements. Accordingly. th8 Trustaos conllrrn th81 they consid8r that the 'g￿n9 eoncem, basis rem8in5 appropriate. Structur9 governanco and management Cit128ns Advlc8 MBidslone Is a member of Cits'zens Advice, whlch providos 8 Iramework for standards of advice managernenl as well as monitoring progress ag8lnSt these standards. The 8oard of Tru51e8s produces an annual report detailing Citsz8ns Advlc8 Maidstone'5 activities during the yeBr. The report is available on request Irorn th8 office. lal M•thod ol appolntm•nt or èlectlon ol Tru•1￿8 In accordanc8 with the Articles of Association (revised 23 September 2013 to bring our MernoT8ndum and Articl8S of Association in line with th8 natianal policy of Cillzens Advice and the guldance ol the Charity Commisslonl the Trustee Board con51sts of a minimum of 3 and a maximum 0115 members. There may be a rnaximurn of 10 elected rnembers. each of whom is elected for 8 t8rm of three years by the m8mbers of ¢he company at its Annual General Meeting. At explry ol their lerrn of office elected Trustees are eligible for reoleclion. In 8ddition, the Trust8è Board m8y Co-opt Members, whose number may not exceed onè third of the lotsl nurnber of Tru5t8es. No rnernbef of the staff of Ihe offica whèiher p8id orvoluntary can be a mernber of the Board. However, the Chi&1 EXe￿liVe, one rèprèsÈntativè of the paid staff and one representative of the volunlary staff, have the right to 8llend and Speak Ibut not vot81 al meellngs ol tha Board. Ibl Op•ratSonal •tructure and d•cl•lon maklng The Trustee Board sets the over811 policy and direction of Citizens Advice Maidstone's business within par8m¢lers s81 by th8 Citizens Advice Membershlp Agreement any S8rvice Level Agreements or contracts currently In being. Operational declsions are rnade by the Chiel Execulive subject to any specific Trustee Board directions and r8farriny lo lh$ Tru51ee Board as necessary. The Trustee Board me61s once tsvery two rn¢)nlh8. Fln8n¢ial over8ighl Is delegoted lo Ihe Financ8 Ctsmmlttee which meet8 14 days before the Trustee Board to appraise financial ￿POrts and récommend action to the Trustee 8oaTd. Tru•t•M' r••ponlbllltl•• In r•latlon to lh• Iln•n¢l•l •t¥t•m•nt• Th¥ Tru51ees 88 directors, a￿ responsible lor preparfng th¢ TruBlee8' Report 8nd the financial statements in accordancg with appllcable18w and wgulalion. Company18w requlrès thè Tru$lees to prepare financial 5talemenls fof each finand81 ye0r. Under tho118w the Tru8lee8 h8ve elocled to prepare the financial statemènts In 8¢cord8nce with Vniled Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting St8nd8rds and applicable lawl. Under company law the Trustegs mu51 not approve th8 lin8nd81 sl8lomonls unless they a￿ satisfied that they giva a Im8 ond f8ir view ol the slate ol affair5 01 the charity and of thg ￿$￿It$ of tho ch8rlty lor that peri￿1. In preparing Ihese flnand81 siglements, the Trust889 arg required to... lect suitsble accounllng policies and then apply them ¢onsistenUy'. mak8 ludg8ment8 and 8stimates that are reason8ble and prudent., prepare th8 financial staternents on the going concern basis unless It is inapproprlate to presum? that the ch8rSty will continue in business. The Trustee5 are responsible lor k8epin9 ad8qUate 3¢counting records tral are sufficient lo show and explain the charity's trAnsAclions and disclose with ￿aSonable accuracy al any tirne the financiBI position of the charity and enable them lo ensu￿ that the financial statements cornply with Cc¥npanies Act 2006 and the Charities Acl 2011. They are &so responsible for safeguarding the a55ets of the charity and hence for taking reasonable stEPS for tha prevention and detection of fraud and other irregular1￿.es.

MAIDSTONE CITIZENS ADVICE BUREAU

TRUSTEES ANNUAL REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Disclosure of information to auditors

In accordance with company law, as the charity’s trustee, we confirm that:

ON BEHALF OF THE BOARD OF TRUSTEES

MR A BREEN

Registered office

2 Bower Terrace Tonbridge Road Maidstone Kent ME16 8RY 

13 October 2025

………………………………

D￿Usign Envelope ID." 16956E6F4B064355-9E58-80b61 ￿AT￿O36 MAIDSTONE CITIZENS ADVICE BUREAU INDEPENDENT AUDITORS, REPORT TO THE MEMBERS FOR THE YEAR ENDEO 31 MARCH 2025 Oplnlon We have 8udited the financial statements ol hA81dstone CitYzen$ Affvice Bureau Ithe'charitable company'l for the yeor ended 31 Marth 2025 which comprise the Stalernent of Financial Activities. the B818nce She81. the Cash Fk)w Statement and the related nol88. The financial reporting framework that h85 been applied in Iheir prep8ralii)n Is applicable law and United Kingdom Accounling Standards, including FRS 102"Tha Flnancial Reporling Standard applicable in the UK and Republic of Ireland. (United Kingdom Genwally Accepted Accounting Practs'cel. In our opinion the financial slatemenls.. giva a true and fair view of the slate of the thariloble company's affbirs ès 8t 31 M8rch 2025 and of its incoming resources and application of resourc88, including ils income and exp8ndiiurè, for th8 year th8n ended. have been properly prepared In 8ccordance with United Kingdom Generally Accepted Accounting Pracbce,. an(J have been prepared in accordanee vmth the requirernenls ol Ihe Companies Act 2006. 8asl$ for oplnlon We conducted our audit In accordance with Inlernab'onal Standards on Auditing IUKI IISAs IUKII and 3ppllcable law. Our responsibilities under those stsnd8rd5 are further described in the Auditor's respollsibllltles for the audit of the financial staiements sectsori of our repori. We are indep6nd6nl ol tha charitable c<)mpany In accor(Jance with the elhlcal requirements that ar8 rel8V8llt lo our audit of the financial statements in the UK, Ineluding the FRC'S Ethical Standard, and we have fulfilled our other 8thlcal r8spon5ibilities in accordance with these requirements. We believe th81 the audit evidence we have obtained is sufficiènt and appropriate lo yovide a basis lor our opinion. Concluslons r•latlng to golng ¢oncgrn In audlling the financial statemen15. we have conduded that Ihe Trustees, use of the going ￿cern b861s of #¢¢ounting in Ihe preparation ol the flnancS0l slal¢rn8nls18 appropriate. Based on the work wè havè performed, we have not iden￿rIed any matèrial un¢8rt8lniles relating to event8 or condiliorns that, individually or coll8Ctivèly, rnay c88t Significant doubt on thè charitabl8 company'5 atiiity to conllnue a6 8 going Concern for a period of at1è8$t twelve rnonlhs from when the financial statemenis are aulhorlsed for is8ue. Our respon9ibilltl•s and the responsibilities of tha TN8tee$ with w$pe¢l lo golng ¢on¢em are d•scribed in the relevant 8ectJons of thls report. Other Inlormotlon The other inlomation compriseB the Infomiation Included In th8 Trustees Annual Report, other than the lin8nclal Statements and our 8udllorf5 report thereon. The Trustees are rosponsiblg lor Ihe olher informalion contsined wthin tha annual report. Our opinion on the linancl815taternenls does not ¢)v¢r the other inlorm8lion and. except to the extent othe￿ISe explicitly ststed in our report, we do not èxpress any form of assurance conclusion Ihereon. Our responsibility 1$ to ropd the other infomiallon and, In doing so, eonslder wholhor the other inlonnatson is moterially inconsistènt with the fin8ncial statements or our knowledga obtalned in Ihe course ol the audll or otherwise appears lo be matorlally mi5St8t8d. If we identify Such maleriol inconslsten¢i¢s or Bpparenl material misslatements, we a￿ required to dgt¢mino whèther this give5 rise to a material mlsst8ternenl in the financial staternents themselv¢s.11, bg$ed on the work we have perforrned, we conclude that ther¢ Is a material misslaternenl ol ihis other Information, wo ore required to rèport that We have nothlng to report In this regard. Opinions on other matters prnlcribed by th• Companle• Aet 2006 In our opinion, based on the work undertaken in the course ol the audh.. Ihtr inlormats'on given in the Trustees, Report and the incorporated SlratÈgic Report prepa￿d for the purpose of cornpany18w for the financial year for which the Iinancial statements are prepared is consistent with tha financi81 5talern8nts', and the Trustees. Report and Ihe IncorK¥Jr8t8d Slr8tegi¢ Report have been prepared in accordance with appliG8ble 18g81 ￿qUirernents.

Oocusign Envelope ID. 1695BE6F_4BW3S&9E58-8D661EA7ED36 MAIDSTONE CITIZENS ADVICE BUREAU INDEPENDENT AUDITORS. REPORT TO THE MEMBERS IGONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 Matters on whlch we are requlrod to report by •xeeptlon In the light of the knowledge and understanding ol the charitable cornpany and its 8nvironrn8nl obtained in the course ol the audit, we have not identified mater181 mlsstBtements in the Truslees, Report ar￿ th8 Incorwr8lgd StrAteglc ReporL We have nothing to report In respgct of the following mallers where the Companies Act 2006 raqulr&$ u9 to report to you il, in our opinion.. adequate accounting r8cnrds hav8 not been kept, or retums adequate for our audit have nol been received from branches not visited by u5.. or the financial statements are not in 8gr•om8nl with the occounting records and retums., pr certain disclosures ol Tru3tees' remuneration specified by law Bre not rnade,. or we have not received 811 information and explanations we require for our audit. Rèipon#lbllltl•8 of TNgtees As 8xplain8d more lully in the Statement of Trusl885' r8sponsibilil.es set Dut on page 15, the Trustees (who are also the directors of the charitable company for the purpose5 of romp8ny18wI are responsible far the PTepar81ion of lh8 financial 5tsternents and for being satlsfied that they give 8 tru8 8nd lair view, and lor wch internal control as the Trustees delemlne Is necessary to 8nable the preparation of fin8nclal statèments Ihat are free from rraterfal mi58talement, whether due lo fraud or error. In prèpBrlng thè Ilnancial staternents, the Trustees are responyible for 8$8&sslng the ch8rlt8ble company's ablllly to continu8 88 a golng concern. dlscloslng, as appllcable, rn8ttgr¥ rel8led to going concem and using the going eoncèm b86is ol accounting unlesg the Trustees either intend lo liquidate the charit8bl¢ company or to cease operatlOll5, or have no ￿811s14C Alt8rnallve but to do so. Audltor'• r••pon•lbllltl•i for th• audlt of th• flnanclal •tat•m•nt• Our obleclives are to ci)lain roasonablo assuranc8 aboul whether the financial $tatémanis as a whole are Iree from material misslalemenl, whether due to fraud or error. 8nd lo Issue an audltor'$ report Ihat includas our opinion. Reasonable assurance 18 a high levgl of 8ssur8nee, bul Is not a guaraniee that an audit conducted in aecordance with ISAS IUKI will always delecl 8 mat8ri&l mi5stalem&nl when it emisls. Misstatements can 8rise from fraud or error and are considered malerial if, Ind￿VIdUallY or in the 8ggregate, they could reasonably be expected lo Influence Ihe economlc decision5 of userB taken on the basis of thèse linancial statemenls. Extent to whlch th• audlt wa• ¢on•ldgr•d ¢•pabl• ol d•i•ctlng Irregularltle•, Includlng Ir•ud Irregularits'es. incknding fraud, are in8lanBes ol non-compliance with laws and regulalions. We design procedures In line with our respon3ibllilics, outlined above 8n¢J on the Flnanclal Reporting Council'B web8itg. lo doiect malerlal misst81ements in rèspect ol Irregularities, including fraud. We obtain 8nd update our understanding of the entity, its 8Ct5vitlè8, Ils control 8nvlronment, and likdy future developments, In¢luding in ￿latiOn to Ihe legal and regu1810ry Ir8mework 4pplicable and how the enuly is cornplying with that framework. Based on thls un¢er$tanding. we identify and assess the risks of malerlal mlsslalement ol the financial Btatemenls, whether due to fraud or error, deslgn and perform audit procedures re$pon$ive to those risks, and obt8ln oudil evidence th8t 15 sufficient and appropriate to provide a basis lor our opinlon. Th1$ Indudes considerauon ol the rlsk of acts by the entity that ￿rè contrary lo appllcable law5 and regulation8, including fraud. In response to the risk of irregul8rilie5 and nThn-cornFAl8nce wilh laws and regulati￿$, including fr8ud, wa designed proc•dures which Included.. Enquiry ol managemenl and those charged wlth gov8manc• 8round aciu81 and potential litigation and ¢18lms as w811 as actual, suspgcied and Blleged fraud., Reviewing mlnutes of meetings of those charged with govornanee., Assessing the extent ol cornpliance with the13ws and regulations considered to hav8 a direct mBterial effect on the financial statements or the opergtions ol the company through enquiry and In$￿ClI0n,. Reviewing financial slalemenl disclosu￿5 and testing lo supporting document31ion to 85se55 compliance with applicable laws and regulation5', Performing aL5dit work over the risk ol rnan8gement I￿aS and override ol contro15, including testing of luumal entries and other adjuslrnents for appropnatene55. evaluating the business rationale ol significant transactions outwde the normal course of ￿sinesS and reviewing accounting eslimales for indicators of potential bias.

MAIDSTONE CITIZENS ADVICE BUREAU

INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

14 October 2025

Sarah Jennings FCA (Senior Statutory Auditor) for and on behalf of Azets Audit Services Statutory Auditor

…………………………

Globe House, Eclipse Park Sittingbourne Road Maidstone Kent ME14 3EN

DoGu$ign envebw 10.. 16958E6F-48U64355_9E58-8D661EA7ED36 MAIDSTONE CITIZENS ADVICE BUREAU STATEMENT OF FINANCIAL ACTMTIES IINCLUOING INCOME AND EXPENOITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025 Unr•%trlct•d funds Restrlcted nds Total 2025 Total 2024 Not•s INCOME= Don81ion5 and legaaes Charit8b18 8clivitl88 Inv8Stm8ntS 2,018 191,733 8,804 2,018 932,949 8,804 464 629,058 3,490 741.216 TOTAL INCOME 202.555 741,216 943.771 833,012 EXPENDITURE: Charttsble actlvltles 155.977 769,952 925,929 823,773 TOTAL EXPENOITURE 155,977 769,952 925,929 823,773 N•t •urplu•lld•llGItI b•for• p•n•lon •chem• 46,578 128.730 17,842 9,239 ILoss•$llg•lns on p•nslon ich•m• (2.6871 12,6871 1.781 N•t Ineom•l{•xp•ndltur•l b•lar• tranif•r• 43.891 128,736) 15.155 11,000 Transfer6 between lunds 15 16.9831 36,9Ze 6,963 121,7731 NET MOVEMENT ON FUNDS 15,155 11.000 Tolgl fvnds gt 1 April 2024 Tot¥1 fundj •t 31 March 2025 312,862 48.269 361,131 350,131 361,131 349,790 26,496 376,286 All Income and expenditure derive from conllnuing 8ctivilie8. The Staternenl of FlnarKlal Ad¥S￿e6 includgs all gain6 and10sge8 recogn189d durlng the y88r. The note¥ on pages 16 to 24 fom part olthas8 financ￿1 818taman¢8. 12-

Docuswn Envelope 10.. 16958E6F48￿435s-9ESs-8Ds6lEA7ED36 MAIDSTONE CITIZENS ADVICE BUREAU STATEMENT OF FINANCIAL ACTMTIES (INCLUDING INCOME AND EXPENDITURE ACCOUND FOR THEYEAR ENDED 31 MARCH 2025 Comparatlve year InformatSon Year Onded 31 March 2024 Unr•strlet funds R•strletttd funds Total 2024 Totsl 2023 Notes INCOME: Donations and lagaci88 Charitable activities Inv8Stmanls 464 829,058 3,490 505 804,150 968 183,100 3,490 645,958 TOTAL INCOME 187,054 645,958 833,012 805,623 ExpeNDrruRE'. Chadtable actlvities 166,846 656,927 823,773 780,515 TOTAL EXPENDITURE 166,846 856,927 823,773 780.515 N•t Ineom•ll•Mp•ftdltur•l before galn• on penslon •ch•m• 20,208 {10,9091 9,239 25.108 Galn• on ponslon •ch•m• 20 1,761 1,761 1,879 Net Incom•ll•xp•ndlturnl b•for• transfo 21.989 110,969) 11,000 26.987 Transfers betwB8n funds 17871 797 NET MOVEMENT ON FUNOS 21.172 110.1721 11.000 26,987 Tolal funds at 1 April 2023 Tot•1 funds al 31 March 2024 291.690 58.441 350,131 323,144 312,862 48,269 361.131 350,131 13-

MAIDSTONE CITIZENS ADVICE BUREAU

BALANCE SHEET

AS AT 31 MARCH 2025

Notes 2025 2024
£ £ £ £
TANGIBLE FIXED ASSETS 10 - -
CURRENT ASSETS
Debtors 11 22,321 32,905
Cash at bank and in hand 283,877 302,305
Current asset investment 88,433 45,000
_ _
394,631 380,210
_ _
CREDITORS: AMOUNTS FALLING
DUE WITHIN ONE YEAR 12 14,115 17,536
_ _
NET CURRENT ASSETS 380,516 362,674
Provision for liabilities and charges 20 (4,230) (1,543)
__ __
NET ASSETS 376,286 361,131
__ __
__ __
General unrestricted funds 13 315,308 278,380
Designated funds 14 34,482 34,482
Restricted funds 15 26,496 48,269
__ __
16 376,286 361,131
_
_		 _
_

13 October 2025 Approved by the Board of Trustees on …………………………………. and are signed on its behalf by:

............................................... MR A BREEN VICE CHAIR OF THE BOARD OF TRUSTEES

............................................... MR D PARRISH MEMBER OF THE BOARD OF TRUSTEES

Company No. 02234220

The notes on pages 16 to 24 form part of these financial statements.

Douws*Jn Envelopp10'. 1695BE6F48054355.9E58-8DfjfjIEA7ED36 MAIDSTONE CITIZENS ADVICE BUREAU STATEMENT OF CASH FLOW FOR THE YEAR ENOED 31 MARCH 2025 Notes 2025 2024 Cash flows from operatlng qctlvltl•• Net cash Inflowl{outllowl from oporating 18 16,201 125.OB61 16.201 125.0861 Inve•ting Jctivitl•g Interest received 8.804 3,490 N•t cash y•n•rat•d from Investlng aetlvltles 8,804 25,005 3.490 121.5961 Net Increa•elldecrnaul In ca•h Ind c••h oqulval•nt• Cash and cash equivalent5 at beginnlng of year C•8h and cash •qulv•l•nt• •t •nd of y•4r 347,305 368,901 19 372,310 347,305 The notes on pages 16 to 24 form part ofthese finan¢i815talements. 15

Do￿5￿n Envelope 10.. 16956E6F4806435&9kS8-8D561EA7ED36 MAIDSTONE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNT8 FOR THE YEAR ENDED 31 MARCH 2025 Accountlng poll¢l al Ba818 of accountlnq The MaidstDn8 CitlZ8ns Advice BureBU Ith• 'thBrity'l is a chBrltable company lirnited by guarantee. register&Y with the Charity Commission in Engl8nd & W8188. The 8ddr8S8 of the registered office is given in the charity in1omialic￿ on page 1 of thes8 financial st8t8n18nls. Th8 n8ture of th8 ch8rity's operation5 and principal 8Ctivilies are detsiled in page 2 of the58 financ1al statements. The tharity constitutes a public benefit enlily as defined by FRS 102. The financial statements have been Pfepared in accordance with the Accounting 8nd Rewjrting by Charities.. Statement of Recommended Practice applicable lo charitie5 preparing their accounts In Bccordonce with the Financial Reporting Standard applicable In the UK IFRS1021 issued In October 2019, the Fin8nci81 Reporting Standard applicable in the United Kingdorn IFRS1021, the Charibes Act 2011 and UK Generally kcept8d Practlce. The Ilnancial statemènts ar8 prepared in starling which is the functional curTency ol the charity and rounded lo the nearest £1. The significant 8¢counling policies applied in the preparation of these financial statements are sel out below. These policles have been con$i$len¢ty applled to all years p￿sefited unless otherwise slaied. The charfty has Avallèd It8è11 ol Paragraph 4111 ol Schedule 101 the Small Companlas and Group5 IAc¢ounts and Directors, Rèports) Regulations 2008 and adapted the lom)al ol tha financial statements lo reflect thè special nature ol the charfjly's activ￿¢108. b) Golng Cofic•rn Thes8 financial slalernents are prepared on the golng concem baBis aB the TruBteg5 bell•v• thal no m8t8dal uncertainties exist. The Trustees have consldered the leyel ol Teserve8 and expected lev?1 of incryne and èxpendlture and 8r¢ satl81ied that the charity has sufficAent resource8 to meet its liabilities as they fall due lor a pèrlod ol at least velve months frorn the date of signlng of these financial slatemenls. Accordingly. Ihe firnan¢l81 statèmènts are pr6parod on a going concern b8313 and do not include any adju81rnenl8 which would be ￿8￿888ry If thls b881s of preparatlon was inappropriate. cl Fund •¢¢ountlng Unroslricled funds ar& thosè av8iLqbl8 for use al Ihtt discrellon ol the Trustees In the furth8rance ol Ihe general objectives of the charfty which have not baen designated for other purposes. Designaled funds are unroBtricltsd funds that have been sel 8Bide by the Trus189$ for particular puipos8s. Rè91rictèd funds are funds whlch are lo be used in accordance with ¥pecific rB8lricUon8 imposed by donors whl¢h hgve b89n r￿sad by the tharity for p￿￿'Cular purposes, dl Incom• rneognitlon Granls and service agreement incorne are recognised in the Sialern8nt ttf Financial Aclivitiè8 whèn the charity has entillernenl to the funds, where Ihe service il relates lo has commenced, it 13 prob8ble Ih8t the incorne will be received and the amounl can be Measu￿ reliably and is not deferred. Other Incorne is r8eognis8d In lh8 accounts on an accruals ba516 Vrfilh e¥eeption ol d￿stIonS whlch gro recognised on a cash ￿rE1Ved basis. el Expondlture Expenditure is recorded on an accNals b8S15 including irrecoverable VAT and alk)c818d on the lollowing basis:. Custs directly allocated acbjal basis. Support costs- depending on type ol cost and the Truslees, best estimate of usage. Other costs- actual basis. ri Tanglblg flxed ¥¥¥ets ond deprgciatlon Individual fixed assets c05ting £1,000 or fnore are stated at cost less depreciation. Depreciation is provided on office and cornput8r equipment to write off the cost, les5 esbmated rgsidual valu9 ol assets ovèr their expected useful economic lrfe ol Iwo or three year5. At each reparting penod end date, the charity reviews the carrying amounts ol its tatYJible assets to delemiine whether there is any indication Ihat Ihose a55et5 have suffered an irnpaimenl loss. 11 any such indicatson exists. the recOVera￿e arnount ol the asset 15 estimated In order lo detemlne the exlent ol the impairment loss lif any).

Docusign Env&k)p8 ID.. 16958E6F48t)64355-9E5&80661EA7ED36 MAIDSTONE CITIZENS AOVICE 8UREAU NOTES TO THE ACCOUNTS IC014TINUEDI FOR THE YEAR ENDED 31 MARCH 2025 Ac¢ounting policies (continued) gl Operating lease8 Rentals p8y8ble under operallng lease8 are charged on 8 Straight line basis over the lease temi. h) P•nsSons Contributions payatA8 lo th8 charity's multi.employer pension plan are charged to the income and expenditure account on a payments bAS1S. The charity recognises a liobility lor the obligation under the pen510n plan's recovery plBn. The amount recognised is Ihtr nel present volue of the deficit reduction conlributii)ns payable under the agreement. The present valu8 1$ c8lculat8d using the di&¢ounl rale discbsed in note 18. 11 Debtors and credltor5 recolvablelpayablo wlthln one year Debtors and creditors ￿th no staled interest rate and receivable or payable wilhin one year are rocordad at Irans3cUon prlce. Any losses arlsing from irnpairment are recognlsed In the stalernenl of financial activilias undèr axpèn¢Yiture arislng on charitable activities. 11 Employ•• b•n•flt$ When employees have renijered serylce lo ¢he charily, short.terrn employee beneflts to which the employees ar8 entitlad are recognlsed al the undlscounled amount expecled to be paid In exchangè lor Ihal ser￿Ce. kl TaxAtlon Thè charity18 an exempt charity ￿th5n the meanlng ol Schedule 3 of Ihe Charities Act 2011 and is considered to Pass Ihe iesis set out in Paragraph 1 Schedule S Flnance Act 2010 and therefore it meets Ihe definition of a charitablè Company lor UK corporation tax purposes. 2. Judg•m•nt¥ and key •ourco• of ••tlmatlon unc•rt•lnty In the applicallon of the ch8rSly'8 accounting pollcles, the Trustee5 are required to make lu(Jgernenls, estimBtes and 08sumptsons abovt the carrying amounl ol assets and liabilits'es that are not readily apparent from othar sources. Thè e8tim8tes 8nd 8ssoci8led assumptions a￿ based on historica1 exp6rience and other faciors that are considered to bè r•l$v8nl. There are no judgernenls or key sources ol estlmat5on uncattslnly. 3. Income from don•tlon8 and l•gacl• Unro•trlGt•d fund• Rejtdcted fund• Total 2025 Total 2024 Donatlon$ 2,018 2,018 464 2,018 2,018 4. Incom• frorn charltabl• actlvltl•• Unr•trlet•d lund Total 2025 Total 2024 Ikrnda Maid$tonè Borough Council gr8nl Energy Outreach Project Golding Homes Colyer Fergusson Charitable Trust Pension Wise Henry Smith Charity HMP Maidstone Carbon MoDoxid8 Advice Prcigct Energy Advice Programme Universal Credil- Help to Claim Other projects 157,090 157.090 6.422 15.000 10,000 393,194 40,500 1S,500 23,400 26.250 225,950 19,643 932.949 133,100 6,422 15,000 ID.000 393,194 40,500 15,5DO 23,400 26,250 225.950 10.000 368.398 40,500 15.500 48,077 163,483 50,000 829.058 19,643 191,733 741,216 17-

Docuslgn Envthpe ID.. 16958E6F-480643SS-9E58-8D661EA7E036 MAIDSTONE CITIZENS ADVICE BUREAU NOTES TOTHE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 S. Anjlysls of •xpendlture Dlreet eo*t• Support eogts Total 2025 Total 2024 Citizens adwce $8rvices Health advice Prison support Energy advice Wat•r advica Pension advice B$n8fit 8dvice 151,753 10,000 50,421 63,10B 4,225 155,978 10,000 63,096 63.670 166,846 10,OIJO 51,966 42.371 2.500 385,810 164,280 12.675 10,562 277,649 171,754 126,746 57.036 404,395 228,790 714,68S 211,244 925,929 823,773 6. Support co•t• 2025 2024 Staff cosis Premises cost5 GenerAI office costs Bank charges Govaman￿ Costs (not8 71 74,758 47,265 73,992 417 14.812 77.717 39,445 67,776 208 10,588 195,734 211,244 Gov•rnanc• co•t• 2025 2024 Audltors, remunerallon Audltors, remuneration- non audS13ervlces 12,250 2,562 8,750 1,838 14,812 10.588 8. Net Inco Thls is stat8d after chgrging: 2025 2024 r<enl pay8bl8 on prop8rty undar op8roting leases Auditors, remuneration 29,302 12,250 28,750 8,750 18-

Docuslgn Envelcpe ID.. 16958E6F48064355-gE5&8Dfjfj1EA7ED36 MAIDSTONE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICOt4TINUEDI FOR THE YEAR ENDEO 31 MARCH 202S 9. Staff eosts 2025 2024 Wages and salaries Social security costs Ernploygr pension cost3 689,440 S7,896 32,108 616,711 49.626 31,419 779,444 697,756 The key mBnagemenl pergonn81 oflhè ch8rtly comprise the Twslees ond the bureau managers. The Trustees received no remuneration for th• year ended 31 March 2025 12024.. £Nill. Ourlng Ihe year, none 12024.. none) of the Trustees had expens8s 18irnbursed by tha charity. Thè tot81 axpansès r8imburs8d lo th8 Trustees arnounted to nil12024'. £NIII. In th& prior y8ar thase costs rel818d to sundry stauonery and consuFn8ble gupplles for stsff mernbers as well as Iravol and parking costs. The totBI remunerats'on Including pension contributions and employers, national insurance received by key management personnel lor thèir s8rwicè to the ¢hartly wa5 £119,661 12024.. £122,681 k The average numb8r of salarled gmployees ijurfng Ihe year was 3012024.. 291, Thoro were no employee612024.' none) who r8c8lv8d total èmployeè bèneflts lexcludlng employer pen8ion co3ts1 of more than £60,000. 10. T*nglbl• flx•d i•i•ts OfflG• and ¢omput•r •qulpm•nt Co•t Al 1 April 2024 and at 31 March 2025 96,327 Depreclatlon At 1 April 2024 and at 31 MA￿h 2025 196,3271 Nèt book v•lu• Al 1 Aprll 2024 and gl 31 March 2025 11. Deblorn 2025 2024 Prepayrnents Accrued income 6,635 15,686 9.113 23,792 22.321 32,905 12. Crèdltors . amounts falllng due wilhin ong y9ar 2025 2024 Accnjals Other creditors 14,115 12,300 5,236 14,115 17,536 19-

Oocuslgn Envelope ID.. 1695BE6F48064355-9E58-8D661EA7E036 MAIDSTONE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 13. Gen•rnl unrnstrfct•d funds 2025 2024 Balance at 1 April 2024 Ng1 Incorne before Iransfers Tran5f8r to restiicled funds 278,380 43,891 16,9631 315,308 257,208 21,9e9 1797 278,380 Balance at 31 M8rch 2025 14. D•glgnated fund• Balance at New 1 Aprbl 2024 d•ilgnatlon• 0•8lgnatlon• Balanc• at released 31 MarGh 2025 P￿rniSeS and devekjprnent fvnd 34,482 34,462 Comparalivt year infomèuon.. N•w 1 Aprll 2023 d•lgnatlon• D•8lgn•tlon• 8al•nc• at r•l•as•d 31 March 2024 Premlses and devel)pmenl fund 34,482 34,482 The Premlses and Develowenl Fund has been desvJnatgd to pro￿de for futur• r•90urces in these h¥0 aTeaB. 15. R•Atrlct•d lund Balance •t l Aprfl 2024 Balance •t Trnf•r• 31 March 2025 Income Expendltur• M8idstMè Prison Advlce Proj¥¢t PensStsn Wlge Universal Credit- Help to C181m Carbon Monoxide Advice Projoct Colyer Fergusson Charitable Trust 4.886 37,697 56,000 393,194 225,950 56,072 10,000 163,0961 1404,3951 1228,7901 163,6711 110,0001 1769,9521 2,230 26.496 2,840 1,893 5.706 48,269 741,216 6,963 26.496 Cc•nparatlv• Inlormatlon Balance at 1 Apf412023 Balan￿ at TranBfer• 31 March 2024 Incom• Exp•ndlturn MaSdslone Prison Advice Project Energy adviee Pension Wise South East Water Forum Univgrsal Credlt- Help to Claim Carbon Monoxlde Advice Projecl Colyer Fergusson Charitable Trust 832 56.000 3.077 368.398 151,9661 13,0771 1385,8101 12,5001 1164,2801 139,2941 110,0001 1656,9271 4,866 55,109 2,500 37,697 163.483 45,000 10.000 797 5,706 58,441 645,958 797 48,269

Dc￿s￿Jn Envtrknpe ID.. 16958&6F4806435&9E58-8D661EA7E036 MAIDSTONE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 1 S. R•strlcted fund8 Icontlnuedl The objeclive of the Maidslone Prison Advice Project Is to provide advic8 and support lo wisoners. staff and their families. This fund is suprx)rted by the Henry Smlth ChArlty and HMP M8idstone. Details of income received in the ye8r c8n be found in Note 4. The objective of Energy Advice 1$ lo inlom consumers how to reduce on8rgy bills by eificiency s8vings or switching suppliers 8nd io provide inforrnation about the help available from energy 5uppligrs 8nd govemmenl for con8umerB struggling lo pay ￿ergY bill5. The obj8CtNè of Pbnsi¢)n Wise is to provide impartial pensK>n advic8 Bnd guld8nce. The objèctlv8 01 th8 Carbon Monoxide Al1￿ce Project is to dellver one on ong c8rbon monoxlde 8wBreness and •n&rgy advice. The obj8cllve ol th8 Univ8rsal Credit- Help lo Claim Fund is to prowde 8dvic8 and asslstance to P8r50ns requlrfng financial $upport. The Iran8fer to this fund from unrestricted funds covèrs ovarspènd on the prcject dunng the year to 31 M8rch 2025. The objecUw of the Colyer Fergusson Charitable Trust grant Is to provlde $u$l8lned support and advlce on moneyldebl, 8ntlllamenls. housing and ernploymenl matters to cllents wlth mental hgalth Issu￿. in partneryhlp wllh Blackthom Tw51. 16. Analy•l8 ol n•t a**•t• betw••n fuftd• Unrg•¢rl¢tgd funds 2025 R••lrlct•d funds 2025 Total 2025 Currénl a8s•l8 355,500 11.4801 14,2301 349,790 39,131 112,6351 394,631 114,1151 14,2301 376,286 Provislons 26,496 Unr•itrf¢t•d nd• 2024 R••trf¢t•d lund• 2024 Total 2024 Cuirenl assets 314.611 12061 11,5431 312,862 65,599 117,3301 380,210 117.5361 11.5431 361.131 Provisions 48,289 17. Flnanclal commltments The tharity had commitments under non<oncellable operating l&a5es 8s fdlows.. Land and building 2025 Land and bulldlngs 2024 Expiry within one year Expiry in 2 to 5 years Expiry in over 5 years 26.750 115,000 64.353 28.750 115,000 93.103 208.103 236,853 21

Do¢u61gn ￿n¥e1￿¢ 10. 16958E6F4B064355-9E5&8D661EA7ED36 MAIDSTONE CITIZENS ADVICE BUREAU NOTES TOTHE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18. Ca8h qonorated from operatlons 2025 2024 Net incorre 15.155 11,rx)o Adlujtrnents for. Inveslment income Decreasellinueasel in debtors (Decrease) in creditors Increaselldecreasel In p8n5ion pnwlslon Ca5hflow frorn operat4ng aclSvities 8,8041 10.584 13,4211 2,687 16,201 13,4901 118.5671 112.2681 11,7611 125,0861 19. Analy41 of ch•ngM In n•t debt B•l#n¢• •t l Aprll 2024 Oth•r non. Balanc• at C•shflt)W8 Co•h ¢hang•s 31 March 2025 C8$h Current asset inveslmonts 302,305 45,000 347.305 118,4281 43,433 25,005 283,877 88,433 372,310 20. Penllon connltm•nt• TPT Retlr•ment Solullon•- Th• Growth Pl•n The charity participates In the schemo, 8 mulii-emp1oyer s¢hem¢ whlch provld85 b8neflls 10 8ome 638 non- associated participating employer8. The scheme 15 a defined ben8fit scheme in the UK. It is not POS5ible for the charity lo obtain sufficient information to en8ble it to a¢count lor th• g¢heme ag a dglingd beneflt scheme. Therefore it accounts for the scherno as a defined contribution scherne. The scheme Is sut*lecl to the funding ￿gISlatIOn oulllned In the Penslons Act 2004 whith cBm8 Into force on 30 Decetnber 2005. This, together wllh documents issued by the Pensions f<egulalor Bnd Technical Actuariol St8nd8rds Issu8d by the Finan￿81 Reporbng Council, set outthe framework for funding defined benefit occupational pension schemes in the UK. The scherne is claBsifi8d as 8'18st-mAn slandlng arr8ng8menl'. Ther8fore the tharily is potenti811y li8bl8 lor oth&r participating employers. obligabons if those emF4oyers 8ra unAbla to meat Ih&ir share of the scheme deficit following withdrawal from the scheme. Participating employers are legally ￿qUired to meet their share ol the scheme defi￿1 on an Annuity purchase basis on withdrawal from the scheme. A full actuarial v8lu8tlon lor the schem8 Wa5 cBrried out at 30 September 2023. This valuation 8how8d a8S8ts of £514.9m, liabilitigs 01 £531.Om and a deficit of £16.1 m, To eliminate this funding shortrall, the Tru5t88 hos askad the p8rtiupaling employ8rs to pay odditional con(nbu￿.OnS to the scheme as lollow5.' Defhcit contribution• Frorn 1 April 2025 to 31 Marth 2028.. £2,100.000 per annum (payable monlhlyl. Unless a concession has been agreed with th8 Trustee Ihe term to 31 March 2028 applies. 22-

DrKusign Envelop& ID.. 1695BE6F48064355-9E58.8D661EA7ED36 MAIDSTONE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 20. Pon$lon conwnltmentj Icontlnuedl D•fldt eontribution• Icontinuedl Note that tha schèmè's pmv4ous valuatlon was carrie¢J out with an effective date of 30 September 2020. This valuation showed Bssets of £800.3m, liabilities of £831.9rn and a dgficil of £31.6m. To eliminate this funding 3hortf811, the Trustse asked the paiticipob.ng employers to P8y 8ddition81 conlributs'ons lo the 8chgme 85 follows.. From 1 April 2022 to 31 January 2025.. £3,312.000 per 8nnum Ipay8tAe monlhlyl. The recovery plan c<>ntribulions are allocated to eBch participating ernployer in line with their esi'maled share ol the Series 1 and S8rias 2 sch8m• liabllitiès. Wher8 the schèm8 Is In de1￿1t and whgre the charlty ha3 8gr8ed to a deflcll fijndlng arrangement the charlty recognises a Ilability for this obllgation. The amount recoynised is th8 n8t present value of the deficit reduction contributions payable under the agreement Ih81 relates lo the deficil, Thg present V81ue Is c8lculate(l uslng the discount rate detailed In these disclosures. Th8 unwlnding ol thè dlseount ratÉ is r8eo9nlaed as a finance cosi. Pr•s•nt v•lu•• of provision 31 March 2025 31 March 2024 31 March 2023 Present value ol provi$lon £4.230 £1,543 £3,304 R•Ganclllatlon of op•nlng and clo•lng provl•lon Z025 Z024 Provision at start ol pèrlod Unwinding of the discount f8Ctor Ilnter09t •xpen$el Deflcil cOntribut￿n pald Remoasuremeni8- impaGt ol any ch8nge in a8sumption8 RemeAgur8mentS- 8mendmont8 to wntrlbutlon schodule 1,543 41 11,5741 27 4,193 3,304 326 {1,6881 Provision al end of period 4,230 1,543 Incom• and •xp•ndltur• Impact 2025 2024 Inleresl expense Remeasvremen15- irnP8Ct ol gny chang8 in assumptions Remeasurements- amendments to ¢ontribulK)n schedule 41 27 4.193 126 4,261 127 Assumptlon• 31 March 21)25 31 March 2024 31 March 2023 Rat? of discount Iper 8nnuml 4.84% 5.31% 5.52% The discount rates shown above am the equlvalent single dlsrount ra19s whlGh, when useil lo dlscount Ihe future recovery plan contributions dLte. would give the samo r85uIts as using 8 lull AA corpor8te bond yield curve to discount the same recovery plan contributions. 23-

Docusgn Envetope10.' 16958E6F-4B06435&9E58-8D661EA7ED3fj MAIDSTONE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 ZQ. P8nsSon ¢ommltm•nts Icontlnu•dl O•flclt eontrlbutlon8 sch•dul• The lollowlng schedule delgils the deffiat contribuuons agreed between th8 charity and tha sehama al each year end poriod". 31 Mareh 2025 31 March 2024 31 M•rch 2023 Year 1 1,509 1,509 1.509 1,574 1,888 1.574 Year 2 Ye8r 3 21. R•lat•d PArty trnniactlon• No Ir8n$aetlons wlth related partles were undertaken durtng the year12024'. non61, tsther Lh8n those sllpulated Note 9. -24-

DoGu5bn Envelope ID.. l69S6E6F48L￿455￿9&s8-80661EA7Eo36 MAIDSTONE CITLZENS ADVICE BUREAU DETAILEO INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unr•JJ¢rl¢ted funds R•strlcted funds Total 2025 Total 2024 Income Maidstone Borough Council Colyer F8rgu550n Charit8bl8 Trust Pension Wise Donations Oeposil account interest Golding Homes Energy advice Carbon Monoxide Advice Project HMP Maidstone Henry Smith Charity Unlversal Cr8dlt- Hèlp to Clalm Other prqeet$ 157,090 157.090 10.01)0 393.194 2,018 8,804 15.000 133,100 10,000 368,398 464 3,49D 10,000 393,194 2,018 8,804 15,000 3,077 45,000 15,500 40.050 163,483 50,000 833,012 S6,072 15,500 40.500 225,950 56.072 15,500 40,500 225.950 19,643 19,643 202.555 741.218 943,771 Expendlturn Sch•dul• Establishmènt éxpensos 936 46,329 47,265 39.445 Administratlon &xpen5e8 154,608 7rA8,472 861,080 787,464 Sundry exp¢n508 433 17,151 769,952 17,584 925,929 16,864 823,773 155,977 Net Surplu￿(d￿IcItl b•foTr qaln• on pen•lon •chem• 46,578 128,7361 17,842 9,239 (Lossesygains on p•n￿On scheme 12.8871 12,8871 1,761 Surplu¥lld•flcStl for th& y•ar 43,891 128,7361 15,155 11,000 25-

Docuslgn Envelope10.' 1e95BE6F48064355-9E58-8D661EA7ED36 MAIDSTONE CITIZENS ADVICE 8UREAU SCHEDULES TO THE DETAILED INCOME AND EXPENDITURE ACCOUP FOR TPIE YEAR ENDED 31 MARCH 2025 Unrestdcled funds R•stdct¢d fund¥ Totsl 2025 Total 2024 Establlshment expenses Rant Insurance- premises W8ter Gas Electriryty Repairs 8nd renew81s- pr•mises Cleaning and cleaning materla19 588 25 22 47 67 31 158 28,716 1,226 1,085 2,312 3,300 2,248 7,442 46.329 29,302 1.251 1.107 2.359 3,367 2,279 7.600 28.750 1.149 575 1,876 3.671 1,403 2,021 936 47,265 39,445 2. Admlnl•tr•tlon •xp•n•• Salaries Bnd sociBI security Costs Pansion schéma contrlbullons Travel costs Trainlng Health and $afoty Books, Infomiallon and IT systems Telèphone Pnnbng and stallonery Postage Adverbsing 8nY publi(>ty Computer and offlee expense8 Other offic8 cost InsuTBnce Equlprnent Hlre Hire of rooms The Blackthorn Trust 8UPPOrt DoverlDeal supervlslon 124.793 23.477 571.713 59,461 3,756 3.423 611 21,481 11,233 2.334 571 195 11,065 1.019 3,332 1,728 4,550 696.$06 82.938 3.850 3,490 633 22,961 14,919 2,382 583 199 11,182 1,724 3,400 1,763 4,550 619,543 78,212 2.985 67 22 1,480 3.686 48 12 399 14,468 15.442 3.077 836 199 11,968 1,037 3,108 1,763 5,935 8,000 117 705 88 35 10,000 10,000 154,808 706,472 861,080 7e7,464 3. Sundry •xp•nA•i 88nk ch¥ry¥$ Auditors, remuneretlon AGM and other meeiing8 Profession81 fees 408 14,516 2,174 416 14,812 2,118 238 208 10,588 930 5,138 296 1561 185 433 17,151 17.584 16,864 -26-