2025-03-31-accounts

REGISTERED COMPANY NUMBER: 02483455 REGISTERED CHARrrY NUMBER.. 803115 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 FOR THE CANTERBURY DISTRICT CA.B Mccabe Ford Williams Chartered Accountants 2 The Links HERNE BAY Kent CT6 7GQ

THE CANTERBURY DISTRICT C.A.B CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 Page Rèference and Administrative D•talls Report of the Trustees 2 to 6 Independent Examinerfs Report Statement of Flnancial Adivities Balance Sheet Cash Flow Statement 10 Notes lo the Cash Flow Ststement Notes to the Financial Slatements 12 to 19 Delailed Statement of Flnancial Actlvllles 20 to 21

THE CANTERBURY DISTRICT C.A.B REFERENCE AND ADMINISTRATIVE DEfAILS FOR THE YEAR ENDED 31ST MARCH 2025 TRUSTEES D Cork S Record J Taylor N Baylis C Jones A Yakubu D Ramble H Brighton PRINCIPAL OFFICERS Chalrm8n Company Secretary Chtef Officer Hon Treasurer Hilary Brighton John Taylor Simone Field Dawd Cork FCA cfA REGISTERED OFFICE 3 Westgale Hall Road Canterbury Kenl CT12BT REGISTERED COMPANY NUMBER 02483455 REGISTERED CHARITY NUMBER 803115 INDEPENDENT EXAMINER Mccabe Ford Williams Chartered Accountants 2 The Links HERNE BAY K8nt CT6 7GQ SOLICITORS Furley Page LLP 39 St Margarets Street Canterbury Kent CT12TX BANKERS Lloyds Bank 49 High Street Canterbury CT12SE Page 1

THE CANTERBURY DISTRICT CA.B REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 The Trustees who are also directors of the charity for the purposes of the Companies A¢ 2006. present their f8POrt with the financial stalemenls of the charity for the year ended 31st March 2025. The Trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019}. OBJECTIVES AND ACTIVITIES ObJe¢tlvgs and aims The tharitvs objeds are to promote any charitable purpose for the benefit of the community in England and in particular Canterbury and surrounding areas, by the advancement of education. the protection and preservation of health and the relief of poverty, sickness and distress. The Canterbury District CAB aims to provide free, confidential, impartigl and independent advice and infom)ation for the benefit of the local community, to exercise a responsible influence on the development of socsal policies and services and to ensure individuals do nol suffer through a lack of knowledge or an inability to 6xpr6ss their needs effectively. To oblain the ne￿$sary funding to provide the additional Se￿ices, applications were made to various local and national providérs of community finance. Advertisements were placed for advis¢)ry Staff bolh as paid employees and volunteers, induction and training being provided to the extenl that necessary knowledge and skills were not preoxisling. Th8 following detailed objectives for the year to 31 March 2025 were set out in the Business Plan: Increase advice provision al Heme Bay Ensure clienls can access thè service via face to fac6, lelephone or digital means Supplement Core funding from L¢xal Authorities with a grealer diversity and security of medium to long term funding Negotiate uplift on Council and Macmillan funding - Meet the requirements of LSA Cyber Security Plus - Selecl advocacy priorities that concentrate on reducing inequalbties for our most vulnerable clients - Train new recruits in specific targeted a￿8$ and improve staff and volunteer experien￿ of the training programme - Ensure deprived wards of Barton. Northgate, Gorrell, can access advice, and idenlrfy changing pattems of demand for outreach - Meet our obligations under the Consumer Duty Act - All equipment must be Windows 11 compliant by October 2025 at the latest - Engage in Citizens Advice Consultation on new Support Offer Publlc benefft The Trust8es have paid due regard lo Ihe Charity Commission's 9uidance on public benefit in deciding the activities undertaken by The Canterbury District CAB during the year. The Trustees are satisfied that the information provided in the report and accounts meets the public benefit reporting requirements. The principal aclivily of The Canlerbury District CAB remained the provision of free, confidential, independent and impartial advice, information and counsel for the members of the public. This is provided through local Cilizens Advice in Canterbury and Heme Bay and an outreach service in Whitstable. In addition to generalist advice thg following specialist advisory services were providèd- Macmillan Cancer Support, welfare benefits advice to individuals, their families and carers affected by cancer - Pro Bono Family Legal Rota Advisory services were provided through face-to-face consultations, telephone advice lines, webchat and email. Contrlbutlon of Voluntèors The charity receives help and support in the form of voluntary assistance in advising the public and administering the charity. There continues lo be significant demand for our services. In order to be able to meet this demand we are heavily dependent upon our volunteer advisers who continue lo be overslrelched. The volunteets are the backbone of the service we offer, withoui them the fre8 advice servlce provided by The Canterbury Districl CAB wuld not continue. They freely glve up their lime on a regular basis and take the ever4ncreasing complexities of legislation In Iheir stride. The Trustees are indebted to them and to all the staff who also work $0 conscientiously lo ensure operation of Ihe Bureau is successful. The Canterbury District CAB constantly seeks lo recruit and train new volunteèr advisers, receptionists and administrative support. Including Truslees, 36 volunteers (previous year 40) contributed approximately (volunteers 9.699 + 3,848 INstees 13,547 hours per annum.{previous year 13,2861 al an estimaled value of £245,002. (previous year £249,098). Exduding Trustees, 28 volunteers (previous year 32) contributed approximatety 9,699 hours (previous year 11,206) of work to the bureau during the year. We estimate the value of this help at £216,281 (previous year £221,214), (excluding the value of Trustees) in respecl of the year under review. Page 2

THE CANTERBURY DISTRICT C.A.B REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 ACHIEVEMENTS AND PERFORMANCE Charitable activ*ti•s The Truslees. attention was focused on the main objectives as follows: - The need lo continue and improve the service offered to the public and more particularly to retain and recruit staff. To review and consolidate adequate future fvnding for the burèau. The Canterbury District CAB saw a total of 4,430 clients helped (previous year 3,585) of which 1.558 were quick dient contacts (previous year 642) with 14.982 issues (previous year 12,084). The Canterbury District CAB assisted in th6 covery of funds on behalf of clients. The recovery was made up of £8,350,991 income gained {previous year £7,096,719) reimbursements £8,644 (previous year £15.298}. debls written off £52,781 {previous year £10.938), debt managed £362,980 (previous year £475.556) and other gains totalling £650,998 (previous year £395,583). Fundralsing activities The income for the year was £10,214 an increase of £3,449 on 2023124. The main source of fundraising was subscriptions and donations from The Friends. Investment performance The charity does not currently hold material investments. Inlemal and external factors The charity is only too well aware of the financial pressures experienced by its major funders, and in view of this has taken active measures to seek additional sources of funding for its services. FINANCIAL REVIEW Financlal posltion Income sources in th8 year generated £523.257 {2023124 £477.270). Of this £503.455 {2023124 £455,905) related to project restricted aclivities. An overall deficlt is recorded for this year of £10.205 (2023124 £12,359). This related lo an excess of èxpenditure on direct services over funding received. Prlncipal funding sources The Directors extend their gratitude to Canterbury City Council for continuing to support the core operating capacity of the charity. The grant from Cantetbury City Council supports its community by provlding grant funding towards the delivery of welfare advice seNices. This includes generalist welfare advice and housing advice. Additionally project-s￿cIflc funding was received from Macmillan Cancer Support, Citszens Advice and Money and Mental Health Servi￿. The charity did not have any borrowings from either providers of funding or other sources at the balanc6 sheet date. Reserves policy The Cantethry Dlstrict CAB is required to ensure that free monies are available in each financial year to meet any reasonable foreseeable contingency. The cante￿￿ry District CAB will maintain a projection of income for at least 3 years ahead and will ensure that this continues to be derived from as wide a variety of sources as possible. They will tske all necessary steps lo ensure that al no time within this period would it be possible for the ¢e5sation of one or more funding streams to present so serious a challenge to the future of the organisation that it could not be managed so as to continue to provide a best value advice service. In reviewing the potential costs that could arise should a significant reduction in income be incurred the Trustees have determined that 'free' reserves of £118,200 shouhl be maintained which is equal to 3 months nonnal operating expenditure. As at 31 March 2025 the unrestricted general fund has a balance of £99,390 and the designated fijnd has a balance of £213,547 (which can if necessary be used for general pury)osesl. The reasons for holding particular resetves are outlined in note 15. Going concern On 6 October 2025, the Trustee Board voted in favour of proceeding to a merger with Swale and Thanèt LCAS. A formal decision will be taken in due course.. hopefully by the start of Ihe new financial year. Macmillan Cancer Support have indicated that their Cufrenl grant agreement with us will 8nd in May 2026. Macmillan Can￿r Support will be continuing to fund a reduced service to cancer patients in Kent but at the present time we do not know how this will affect us. The Twstees have considered the operating position of the charity and contracts that arè in place. as well as the hislory of contracts und8r regular renewal. Taking this into account, as well as the current financial position of the charity. the Tnjstees believé the going concèm basls of accounting to be appropriate. Page 3

THE CANTERBURY DISTRICT C.A.B REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 FINANCIAL REVIEW Funds in deficit No funds were in deficit at the balance sheet datè. FUTURE PLANS The Cantertjury Dislrict CAB aims to continually improve access to its Se￿ICe. and intends to extend its service to an even wider number of Ihe community through increased provision of telephone advice and extending outreach locations. In pursuing ils charitable objectives the charity co-operates Mth the following organisations: Kent and Medway Local Area Patient Group Ne￿rk Canterbury Relief in Need Pension Wise The Cantefbury Food Bank Kent Law Clinic, Univ8rsity of Kent Christchurch University Catching Lives Job Centres across East Kent Red Zebra East Kent Hospitsl Trust Connecting Canterbury Streynsham's Trust Local Children's Centrès Porchlight Salvation Atmy Pilgrims Hospi Action on Poverty in Canterbury All Saints Church, Canterbury Canterbury City Council Macmillan Cancer Support Kent County Council Town and Partsh Councils in the Canterbury Distri Canterbury Housing Advice Centre Maidslone and Tunbridge Wells NHS Trust Local Citizens Advice in Kent Local Umbrella Centr8s Local Age UK'S Elhnic Minorities in Canterbury Kent & Medway Cancer Alliance The Friends Meeting Hall Medway NHS Trust Canterbury Baptist Church Shaw Trust Medway Macmillan Benefits Setvice Crossroads Macmillan Volunteer Service for East Kent st Vincent De Paul, Canterbury Local Solicitor Firms for partlCiP8ting in our Legal Rota {in alphabetical order}. DSD Law. Girlings, Martin Tolhurst. Mowll & Mowll, Whitehead Monkton. Mediators.. Divorce Solutions. The Chief Officer also attends the meetings of the Kent Chief Officers. STRUCTURE, GOVERNANCE AND MANAGEMENT Goveming document The Cante￿ury Districl CAB is governed by its Memorandum and Articles of Association as amended on 10 February 2014, and constitutes a limited company. limited by guarantee, as defined by the Companies Act 2006. The Canterbury District CAB is a registered charity and a company lifflited by guarantee. The maximum liability of each member is limited lo £1. At 31 March 2025 the company had 8 members 12024.. 8 members). Pago 4

THE CANTERBURY DISTRICT C.A.B REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Recruiknent and appointment of new Trustees The TTUStees, who are also directors of the company, are elecled at the Annual General Meeting (AGM). The Trustees serve for a year and may be re*lecled at the next AGM for a further year. Where Trusteès are appointed during the year they may be COknOPted but in order to remain a Trustee for the forthcoming year they must be formally electéd at the next AGM. Newly appointed TTVSt6es are provided with a comprehensive induction to the Cantertjury District CAB through being able to attend training courses and mentoring by established Trustees. The Trustees deal with the general affalrs of Ihe charity through a Trustee Board. The Chaiman of the Trustee Board is elected from the members of that Board. No other persons or bodies extemal to the charity were entftled to appoint persons to the Trustee Board. The Canterbury District CAB is govemed by its Trustee Board which is responsible for setting the strategic direction of the organisation and the policy of the charity. The Trustees cary the ultimate responsibility for the conduct of The Cantett)ury Dislrict CAB and for ensuring thal the charity satisfies its legal and contractual obligalions. The Truslees meet at least four limes a year. this includes strategy and performancè review and the setting of operational plans and budgets. Additional meetings are convened when necessary. In addition, the following are entitled to attend: A representalive from Citizens Advice A representative from the workers The Chief Officer and by invitation. any other person Ihal th8 Board of Trustees thinks fit. The Trustees delegate the day to day operation of the organisation to Senior management. The Trustee Board is independent from management. A register of members, interests is maintsined at the regislered office and is available lo the public. Long standlng Trustees David Cort( has been Treasurer and Trustee Sin￿ 2003 and had previously been on thé Trust88 Board in a similar capacity of Herne Bay CAB. He has ensured that the financial accounts are maintained in an appropriale manner, has submitted financial retums to CitA within the time frames and ensured Ihat the annual accounts are filed on time with the Charity Commission and Companies Housé. He has acted to secure the most favourable returns for the charily's investmenls, has provided Ihe Trustees with reasoned arguments for expenditures such as salary increases and has assisted in redundancy consultations. As we progress with the discussions regarding a possible merger with other East Kent LCAS, it is imperatlve that Mr Cork remains in his present position to offer continuity and stabilty to the Board, to provide Trustees with infomied explanations regarding possible financial issues and implications relating to the possiblè merger. He will also be able to share with the Trustee Board his experience of th& previous merger which will then assist us to make informed decisions regarding the future of Canterbury District C.A.B. His position will be reviewed as soon as the potential mergèr negotiations hav8 concluded. Mrs Susan Record has been a Twstee for a number of years. initially with Heme Bay CAB and then with Canterbury District C.A.B, when the areas mérged. Therefore Mrs Rewrd's contribution to discussions regarding a possible merger with the other East Kent LCAS is invaluable. As a Consultant Sollcitor, Mrs Record is, at the present time, assisting the Chief Officer with an issue regarding a dispute with a n8ighbour of the Canterbury Offi￿. In addition, Mrs Record is the Trustee working with our Chief Officer on the "Research and Campaigning" section of tha LSA, whilst also being a member of the Fund-raising Subcommittee. Considering the present situation with ongoing discussions regarding a possible merger, it is therefore entirely appropriate for Mrs Record to continue as a Truste8, both for conlinuily and stability to the Board and to share with us the benefits of her krtowledge and experience. Related parties The Canterbury Districl CAB is a member of Citizens Advi￿, the operating name of Ihe National Association of Citizens Advice Bureaux, which provides a framework for standards of advic& and casework management as well as monitoring progress against these standards. Operaling policies are inde￿ndentlY delemiined by the Trustee Board of The Canterbury District CAB in order to fulfil its charitable objects and comply with the national membership requirements. The tharity also Cowoperates and liaises with a number of olher advisory services. local charities and social services departments on behalf of clients. Where one of th& Trusteés holds the position of Trusleeldireclor of anolhér charity he or she may be invofved in discusslons regarding that other charity bul not in the ultimate decision-making process. Page 5

THE CANTERBURY DISTRICT CAB REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 STRUCTURE. GOVERNANCE AND MANAGEMENT Statement of Intemal Controls The Canterbury District CAB Twstee Board oversee the information security of all personal information of our clients, staff, funders and strategic partners that is processed. The Canierbury District CAB hold joint responsibility for .dient data that is held in our case management system. with the nalional Citizens Advice Servi￿. An information assuran management team exists to ensure the (x)nfidentiality. inlegrity and availability of all personal and sensitive data is maintained to a level whtch is compliant wilh the requirements of the UK General Data Proteclion Regulation and Data Protection Act 2018. Risk management The Canterbury District CA8 has Worked on a Corporate Risk Management exercise. A risk management strategy was agreed by the Trustee Board. The Truslees recognise that any major risks to which the charity is exposed need to be reviewed and systems put in place to mitigale those risks. To Ihat end The Canterbury Dislrict CAB is continually monitoring and managing its risk, reviewing the Corporate Risk register and ensuring action plans are in place to mitigate its key risks. Included in extemal risks is that of the loss of funding. The effects of Ihis have been minimised by the procedures in place, which have resulted in funding being secured from a variety of sources. The charity continues to seek to diversify its funding sources. Intemal risks are minimised by the implementation of procedures for authorisation of all transactions and projects and to ensure consistent quality of delivery for all operational aspects of the tharstable company. These procedures are periodically reviewed to ensure that they still meet the needs of the charity. Information Assurance Information Assuran(* is reviewed annually. An Information Assurance Accounling Officer and Senior Infom)ation Risk Officer are in place. Staff undergo annual information assuran￿ training and assessment at a level appropriate to their role. Information assurance is on-going as new projects are undertaken. Approved by order of the Board of Trustees on 17th November 2025 and signed on its behaw by.. •4za H Brighton - Trustee Page 6

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE CANTERBURY DISTRICT C.A.B Independent exaMlnè￿S report to the trnsteos of Tho Canterbury Distrlct C.A.B (Xhe Companrf) I report lo the charity trustees on my examination of the accounts of the Company for the year ended 31 st March 2025. Responsibillties and basis of report As the charity's trustees of the Company (and also its directors for Ihe purposes of company law} you are responsible for the prèparation of the accounts in accordance wilh the requirements of the Companies Act 2006 {'the 2006 Act,). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respecl of my examination of your charivs accounts as carrSed out under Section 145 of the Charities Acl 2011 ('the 2011 Act'}. In carying out my examination I have followed the Directions gtven by the Charity Commission under Seclion 145{5} (b) of the 2011 Act. Inde￿ndent examinerfs statement Since your charitvs gross incom8 exceeded £250,000 your examiner must be a member of a listed body. I can confimi that l am qualified to undertake the examination because l am a member of the Inslilute of Chartéred Accountants in England and Wa18s, which is one of the listed bodies. I have completed my examination. I confimi that no matters have come to my attention in connection with the examination giving me cause to believe: accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Ad" or the accounts do not accord with those records; or the accounts do nol comply with th6 accounting requirements of Section 396 of the 2006 Act other than any requirement thal the accounts give a true and fair view which is not a matter considered as part of an indepèndent examlnation: or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recomménded Practi￿ for accounting and reporting by charities (applicable to charities preparing their accounts in accordan￿ wrth the Financial Reporting Slandard applicable in the UK and Republic of Ireland {FRS 102)). I have no concems and have come across no other matters in connection with the examinati¢)n to which attenlion should be drawn in this rèport in order to enable a proper understanding of the accounts to be reached. Leigh Jones FCCA M¢Cabe Ford Williams Chart6red Accountants 2 The Links HERNE BAY Kènt CT6 7GQ 17th November 2025 Page 7

THE CANTERBURY DISTRICT CA.B STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025 2025 Total funds 2024 Total funds Unrestricted funds Restricted fund Notes INCOME AND ENDOWMENTS FROM Aclivities to further the charities objectives 503,455 503,455 455.905 Fundraising Other incoming reSoUr￿S Other income 10,214 9,564 24 10,214 9,564 24 6,765 14.081 519 Total 19,802 503.455 523,257 477,270 EXPENDITURE ON Charltablo actlvltles Charitable activities 10.088 521,370 531,458 488,029 Olher 2,004 2,004 1,600 Tolal 10,088 523,374 533,462 489,629 NET INCOMEI{EXPENDITURE) Transfers belween funds 9.714 {19,919) (19,919> 19,919 (10,205} (12,3591 13 Net movement in funds (10,2051 (10,205> (12,3591 RECONCILIATION OF FUNDS Total funds brought fO￿ard 323,142 323,142 335,501 TOTAL FUNDS CARRIED FORWARD 312,937 312,937 323.142 CONTINUING OPERATIONS AJI income and expenditure has arisen from conlinuing activities. In 2024, total income was £477.270, £21,365 of the income related to unrestricted funds and £455,905 related to restricted funds. There are no gains or losses in the year. other than those induded in the Statement of Financial Accounts. The notes fom part of these financial statements Page 8

THE CANTERBURY DISTRICT CA.B BALANCE SHEET 31ST MARCH 2025 2025 Total funds 2024 Total funds Unreslrict8d funds Restricted fund Notes FIXED ASSErs Tangible assels 10 213,547 213,547 218,155 CURRENT ASSErs Debtors Cash at bank 12,192 92,504 25,248 37,440 92,504 30,392 91,753 104,696 25,248 129,944 122,145 CREDITORS Amounts falling due wilhin one year 12 {5,306} 125,248) (30,554) (17,158) NET CURRENT ASSETS 99.390 99,390 104.987 TOTAL ASS￿5 LESS CURRE1￿ LIABILMES 312,937 312,937 323,142 NET ASSETS 312,937 312,937 323,142 FUNDS Unrestricted funds 13 312,937 323,142 TOTAL FUNDS 312,937 323,142 The charitable company is 6ntitl6d to exemption from audit under Section 477 of tho Companies Act 2006 for the year ended 31 st March 2025. The members have not required the company to obtain an audFt of its financial statements for the year ended 31st March 2025 in a¢¢ordanc8 Wlth S8clion 476 of the Companies Act 2(K)6. The trustees acknowledge their responsibililies for {a) ensuring that the charitable company keeps a¢c¢)unling records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financlal statements which give a true and fair view of the stale of affairs of the charitable company as at the end of each financial year and of Its surplus or deficit for each financial year in accordance wth the requirements of Sections 394 and 395 and which othe￿ise comply with the requir8ments of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. (b) These financial statements have been prepared in accordan￿ with the provlslons applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 17th November 2025 and were signed on its behalf by.. H Brighton - rustee D Cork- Trustee The notes form part of these financial statements Page 9

THE CANTERBURY DISTRICT CA.B CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST MARCH 2025 2025 2024 Notes Cash flows from operating activltios Cash generated from operations 239 1506) Net cash provided byllused in) operaling adivilies 239 1506) Cash flows from investing activities Interest received 512 519 Net cash provided by investing activities 512 519 Change in Cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period 751 13 91,753 91,740 Cash and cash oqulvalents at the end of the reporting period 92.504 91,753 The notes form part of these financial statements Page 10

THE CANTERBURY DISTRICT C.AB NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST MARCH 2025 RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTivrriES 2025 2024 Net expenditure for the reporting period (as per the Statement of Financial A¢tivltie$) Adjustments for: Depreciation charg8S Interest received (Increaselldecrease in debtors Increaselldecrease) in creditors 110,205) (12.359) 4.608 1512) 17,048) 13,396 4,609 (519) 27,197 119,434) Net cash providod byllused In) operations 239 {506> ANALYSIS OF CHANGES IN NET FUNDS At 1.4.24 Cash flow At 31.3.25 Net cash Cash at bank 91,753 751 92,504 91.753 751 92,504 Total 91,753 751 92,504 The notes form part of these financial statements Page 11

THE CANTERBURY DISTRICT C.A.B NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 ACCOUNTING POLICIES Basls of preparfng the Ilnancial ststements The financial statements of the charitable company, which is a publlc bén6fit entity under FRS 102, have beén prepared in accordance wilh the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance wilh the Financial Reporling Standard applicable in the UK and Republic of Ireland (FRS 102) {effective 1 January 2019>,, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial slatements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliabty. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure. it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligalion can be measured reliably. Expenditure is accounted for on an accruals basis and has been dassified under headings that aggregate all Cost related to the category. Where costs cannot be dlrectly attributed to particular headings they have been allocated to activities on a basis consistent wilh the use of resources. Tangible fixed assets Depreciation is provided at Ihe following annual rales in order to write off each asset over its estimated useful life. Freehold property Long16aséhold Fixtures and fittings Computer equipment 2 % straight line over the tem) of the lease now fully wrltten off now ftjlly written off Taxatlon The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted funds c8n be used in accordance with the charitable objectives at the discretion of th6 trustees. Restricted funds can only be used for particular restricted purposes within Ihe obj8Cts of the charity. Restrictions arisa wh6n specified by the donor or whon funds are raised for particular restrided purposes. Further explanation of the nature and purpose of each fund is included in the notes lo the financial ststements. Penslon A Work Place Pension was set up for the employees with effect from 1 August 2016 being a defined contribution scheme. The scheme is open to all employees at any time. The Fund administrators are The People's Partnership. The contributions due in the year were all patd as appropriate. ACTwrriES TO FURTHER THE CHARrriES OBJECTIVES 2025 2024 Canterbury City Council Macmillan Cancer Support Money and Mental Health Servi Canterbury Food Bank other Streynsham Trust Colyer-Fergusson Charitable Twst Philip and Connie Phillips Foundation Heme Bay Philanthropic Society National Lottery- Awards for Al Cost of Living Grant Energy Grant Outreach 172,728 220.696 17,131 16,377 160,728 211.389 21,380 3,639 1,000 11.494 7,500 2,000 3,505 2,500 4,011 15.000 21,775 30,796 23,097 Carried forward 491.341 455.905 Pagg 12 conlinued...

THE CANTERBURY DISTRICT C.A.B NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025 ACTIVITIES TO FURTHER THE CHARITIES OBJECTIVES - contlnued 2025 2024 Brought forward Access for Work Kent Digital Support Household Support Fund 491,341 5,363 3,113 3,638 455,905 503,455 455,905 FUNDRAISING 2025 2024 Donations - general cOn￿rt 10,214 6,050 715 10,214 6.765 OTHER INCOMING RESOURCES 2025 2024 Rents received HMRC Employment Allowance Bank interest 4,052 5.000 512 8,562 5,000 519 14,081 CHARITABLE ACTIVITIES COSTS Support costs (see note 6} Direct Costs Totals Charitable activities 528,205 3,253 531,458 SUPPORT COSTS Governance costs Other resources expended Charitable aclivits'es 2.004 3,253 5,257 NET INCOMEI(EXPENDrruRE) Net incomel(expenditUfel is stated after chargingl{crediting)- 2025 2024 Depreciation - owned assets 4.608 4,609 Page 13 continued...

THE CANTERBURY DISTRICT C.A.B NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025 TRUSTEES. REMUNERATION AND BENEFITS There was no Trustees, remuneration or other benefits for the year ended 31 March 2025, nor for the year ended 31 March 2024. Trustees. expensos During the year, Ihe Trustees were reimbutsed £Nil for expenses. (2024 - £Nil) STAFF COSTS 2025 2024 Wages and salaries Social security Costs 355.333 27,278 333.592 24,946 382,611 358,538 The average rnonlhly number of employeés during the year was as follows.. 2025 2024 Full time Part lime 12 14 18 19 No employees receivèd emoluments in exc￿ of £60,000. In addition to the paid staff whose details are shown above, we rely on volunteer workers. The number of full time slaff that would be equivalent to the hours worked by volunteers is shown below. 2025 6.35 2024 5.64 Full time volunieer equivalent 6.35 5.64 The average number of employees, anatysed by function was: 2025 17 2024 18 Charitable purposes Management & admin 18 19 10. TANGIBLE FIXED ASSETS Fixtures and fittings Freehold property Long leasehokl Computer equipment Tolals COST At 1 st April 2024 and 31 sl March 2025 165.943 161,217 13,452 38.059 378,671 DEPRECIATION At 1st April 2024 Charge for year 68,171 3.318 40,834 1,290 13,452 38,059 160,516 4,608 At 31st March 2025 71,489 42,124 13,452 38,059 165,124 NET BOOK VALUE At 31st March 2025 94.454 119,093 213,547 At 31 st March 2024 97,772 120,383 218,155 Page 14 ontinued...

THE CANTERBURY DISTRICT C.A.8 NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR ENDED 31ST MARCH 2025 11. DEBTORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR 2025 2024 Trade debtors 37,440 30,392 The allocation between restrict8d and unrestricted funds is as follows: 2025 2024 Unrestricted Fund Due from Restricted Fund Other Debtors 9,357 2.835 15,145 5.253 12,192 20,398 Restricted Fund Trade Debtors Less Due to Unrestricted Fund 34,605 {9,357) 28,139 15,145 25,248 37,440 30,392 12. CREDrroRS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade creditors 30.554 17,158 13. MOVEMENT IN FUNDS Net movèment in funds Transfers between funds At 31.3.25 At 1.4.24 Unreslrlcted funds General funds Designated 78,123 245.019 14.322 {4,608) 6,958 {26,8771 99,403 213,534 323,142 9,714 {19,9191 312,937 Roslrl¢ted funds Restricted funds {19,919) 19,919 TOTAL FUNDS 323,142 {10,205) 312,937 Net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestrl¢tsd funds General funds Deslgnated 19,802 {5,480) {4,608} 14,322 (4,6081 19,802 (10,088 } 9.714 Re$trl¢ted funds Restricted funds 503,455 (523,374 } (19,919) TOTAL FUNDS 523,257 (533,462) 110,205) Page 15 continued...

THE CANTERBURY DISTRICT C.A.8 NOTES TO THE FINANCIAL STATEMENTS . contlnued FOR THE YEAR ENDED 31ST MARCH 2025 13. MOVEMENT IN FUNDS - continued Comparatives for movement in funds Net movement in funds Transfers belween funds At 31.3.24 At 1.4.23 Unrestrlcted funds General funds Designated 85,873 249,628 21,365 (4.609} {29,115} 78.123 245,019 335,501 16,756 (29.1151 323,142 Restricted funds Reslrictad funds (29,115) 29,115 TOTAL FUNDS 335,501 (12,359) 323,142 Comparalive net movement in funds, included in the above ar8 as follows.. Incoming resources ResoLsrces expended Movemenl in funds Unrostrlcted funds General funds Designaled 21.365 21.365 {4.6091 (4.609) 21.365 (4.609) 16,756 RoStri¢tod funds Reslricled funds 455,9)5 (485,020) (29,1151 TOTAL FUNDS 477,270 (489.629) (12.3591 Page 16 continued...

THE CANTERBURY DISTRICT C.A.B NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025 13. MOVEMENT IN FUNDS- eonllnued DEfAILED MOVEMENTS IN INDIVIDUAL RESTRICTED FUNDS Balance 01.04.2024 Balance Income Expenditure Transfers 31.032025 Restricted Funds Canterbury City Council Macmillan Cancer Support Contract Money and Mental Health Seryice Energy Grant Food Bank Oulreach Access for Worf( Kent Digilal Fund Household Support Fund Streynsham Trust Colyèr-Fergusson Charitable Trust Philip and Connie Phillips Foundation Awards for All 172,728 220,696 17,131 30,796 16,377 23,097 5,363 3,113 3,638 500 3,505 2,500 4,011 194,009 220,696 17,192 29,217 16,533 23,097 5,363 3,113 3,638 500 3,505 2,500 4,011 (21,281 } (611 1,579 {156) 503,455 523,374 (19,9191 The figure$ below are those for the year ended 31 March 2024. Balance 01.04.2023 Balance Income Expenditure Transfers 31.03.2024 Restricted Funds Cantérbury City Council Macmillan Cancer Support Contract Money and Mentsl Health Se￿iCe Energy Grant Cost of Living Grant Colyer-Fergusson Charitable Trust Philip and Connie Phillips Foundation Streynsham Trust Heme Bay Philanthropic Society R. G. Hills Trust Access lo Work Grant Breastfeeding Grant 160,728 211.389 21.380 21,775 15,000 11,494 7,500 183.509 211.389 21.380 28,109 15,000 11,494 7,500 1,000 2,000 2,000 {22.781) 16,334) 792 792 455,905 485,020 (29,115) DEfAILED MOVEMENTS IN INDMDUAL DESIGNATED FUNDS Balan 01.04.2024 Balance Income Expenditure Transfers 31.03.2025 Designated Fund$ Property Fund Management and Maintenance Fund 218,142 26,877 4,608 213,534 (26,877) 245,019 4,608 213,534 Page17 continued...

THE CANTERBURY DISTRICT C.A.B NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025 14. RELATED PARTY DISCLOSURES The Canterbury District CAB paid £2.662 {2024 . £1,999) in the year ended 31 March 2025 for various insurance Se￿iCe$, including professional indemnty cover, to the National Association of Citizens Advice Bureaux. 15. DESIGNATED FUNDS Property Fund This reserve h8s been designated by the Trustees lo provide accommodation for the offices in Cantertlury and Heme Bay. Donations were received for the buitding of the office at Westgate Hall Road, Canterbury which is held on a long lease from Cantefbury City Council and the office at 185 High Street. Heme Bay was purchased and completely refurbished with the benefit of a substantial grant from the National Lottery charities board together with a grant from Canlert)ury City Council and other donations. Management and Maintenance Fund The Tental income from the flat at Westgate Hall Road, Cantetbury has previously provided monies for this fund and payments are made for various Capital items. This fund is now transferred to General Funds. 16. PURPOSES OF RESTRICTED FUNDS Canterbury Clty Council A reslricted fund by way of a granl for Welfare Rights and Housing Advice. Macmillan Cancer Support A restricted fund provided by Macmillan Cancer Support to provide assistance to cancer sufferers, their families and carers. Money and Montal Health Servicè Money and benefits advice Project led by North Wesl Kent Citizens Advice. Cantorbury Food Bank For advising clienls of Cantsrbury Food Bank about welfare beneffts. Streynsham Trust Towards supporting client s from St Dunstans Parish, Canterbury. Colyer-Fergu$$on Charilabltr Trust A grant towards IT infrastructure ￿Sts. Phlllp and Connh Phllllps Foundation Towards supervision and training support for the servicè in Canterbury, Heme Bay and Whilstsble. Energy Grant EAP- One lo One General Energy Advice including welfare. CMAP - One to One Carbon Monoxide A(fvI￿ benefft checks. EOP - Group Sessions in Energy Awareness in community settings Funding to deliver energy seNices to provide one to one energy advi￿ appoinlmenls to clients who are in or al risk of fuel poverty. CMAP From Citizens Advi￿ National for delivery of one to one carbon monoxide awareness admce. The National Lottery - Awards for All Reaching Communities Fund for Outreach Advi￿. Attess to Work Grant Towards Equipment for enabling people with disabilities to work. Kent Dlgltal Fund For IT eqLAipmenl Kent County Council Housohold Support Fund For referring clients for hoLssehold suppori KCC Page 18 continued...

THE CANTERBURY DISTRICT CA.B NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR ENDED 31ST MARCH 2025 16. PURPOSES OF RESTRICTED FUNDS - Continued Via sub grant from Cilizens Advice in North & West Kent to deliver Money Advi￿ Money and Mental Health Project - including income maxlmlzationlwelfare benefits advi￿, housing and employment advice for people with mental health problems. 17. FINANCIAL COMMITMENTS Capital Commitments There are no capital commitments at the year end. Oporating Lease Commitments There are no operating lease commitmenls at Ihe year end. Page 19

THE CANTERBURY DISTRICT C.A.B DEfAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025 2025 Total funds 2024 Total fijnds Unrestricted funds Restricted funds INCOME AND ENDOWMEiirs Activities to further the charities objectives Canterbury City Council Macmillan Cancer Support Money and Menlal Health SeNice Cantert)ury Fo(yJ Bank Other Streynsham Trust Colyer-Fergusson Charitable Trust Philip and Connie Phillips Foundation Heme Bay Philanthropic Society National Lottery- Awards for All Cosl of Living Grant Energy Grant Outreach Acc8ss for Work Kent Digital Support Household Support Fund 172,728 220.696 17,131 16,377 172,728 220.696 17,131 16,377 160,728 211.389 21,380 3.639 1,000 11,494 7,500 2,000 500 3,505 2.500 500 3,505 2,500 4,011 4,011 15,000 21,775 30,796 23,097 5.363 3,113 3,638 30,796 23,097 5.363 3.113 3,638 503.455 503,455 455,905 Fundralslng Donations - general Concert 10,214 10,214 6,050 715 10,214 10,214 6,765 Other Incomlng rosources Rents received HMRC Employment Allowance Bank interest 4,052 5,(K)O 512 4,052 5,000 512 8,562 5,000 519 14,081 Other incom• Miscellaneous Income 24 24 519 Tolal in¢oming resources 19.802 503,455 523.257 477,270 EXPENDITURE Charitable activities Wages Social security Insuran Light and heat Telephone Postage and stationèry Cleaning and sundries Travolling Computer expenses Equipment expenses Citizens Advic6 CHAC re CCC Carried fomard 355,333 27,278 3,736 5.226 6,982 5,767 7,969 1,950 18.143 5,538 5,016 62,182 505,120 355,333 27,278 3,736 5,226 6.982 5,767 7,969 1,950 18,143 5.538 5,016 62,182 505,120 333,592 24.946 3,449 4,206 8.604 6,016 6,674 1,167 17,324 7,489 3.686 57,862 475,015 This page does not fomi part of the statutory financial slatsments Page 20

THE CANTERBURY DISTRICT C.A.B DETAILED STATEMENT OF FINANCIAL ACTivmES FOR THE YEAR ENDED 31ST MARCH 2025 2025 Total funds 2024 Totsl funds Unrestricted funds Restricted funds Charitsble activltles Brought fo￿ard Repairs & renewals Bank charges Training Staff allowances Recruitment Translation costs Depreciation of tangible fixed assets 505,120 7,651 505.120 13,131 96 3,080 1.319 450 401 4,608 475,015 3,071 90 1,545 941 226 5.480 3.080 1,319 450 401 4.608 4,609 10,088 518,117 528,205 485,497 Support eosts Governance costs Accountancy Professional fees Trustee Meeting costs 2,004 2.637 616 2.004 2,637 616 1,600 2,532 5,257 5.257 4.132 Total resources expended 10,088 523,374 533.462 489,629 Net ewnditure 9,714 119,9191 (10,205) (12,3591 This page does not fom) part of the statutory financial ststements Page 21