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