REGISTERED COMPANY NUMBER: 02577502 (England and Wales) REGISTERED CHARITY NUMBER: 1002593
Report of the Trustees and
Audited Financial Statements for the Year Ended 31 March 2025
for
Havering Citizens Advice Bureaux (A Company Limited by Guarantee) Trading as Citizens Advice Havering
Havering Citizens Advice Bureaux Trading as Citizens Advice Havering
Contents of the Financial Statements for the Year Ended 31 March 2025
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Report of the Trustees | 2 to 7 |
| Report of the Independent Auditors | 8 to 11 |
| Statement of Financial Activities | 12 |
| Balance Sheet | 13 |
| Cash Flow Statement | 14 |
| Notes to the Cash Flow Statement | 15 |
| Notes to the Financial Statements | 16 to 26 |
| Detailed Statement of Financial Activities | 27 to 28 |
Havering Citizens Advice Bureaux Trading as Citizens Advice Havering
Reference and Administrative Details for the Year Ended 31 March 2025
TRUSTEES Ms S Clarke Ms S Dix Mr M R Hepworth Chair Mr B Jones Mr K King Vice Chair Ms N Okafor Vice Chair Mr T J Winter Treasurer COMPANY SECRETARY Ms S B Rauprich REGISTERED OFFICE Central Library Romford St. Edwards Way Romford RM1 3AR REGISTERED COMPANY NUMBER 02577502 (England and Wales) REGISTERED CHARITY NUMBER 1002593 AUDITORS Nordens Audit Limited Statutory Auditors The Retreat 406 Roding Lane South Woodford Green Essex IG8 8EY BANKERS The Co-operative Bank PLC PO Box 250 Skelmersdale WN8 6WT
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Havering Citizens Advice Bureaux Trading as Citizens Advice Havering
Report of the Trustees for the Year Ended 31 March 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to 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
Objectives and aims
The charity's objectives are to promote any charitable purpose for the benefit of the community in Havering, by the advancement of education, the protection and preservation of health and the relief of poverty, sickness and distress.
Citizens Advice Havering is part of the national network, sharing an identity and services with independent local Citizens Advice charities across England and Wales. We contribute to the delivery of services rolled out nationally (such as Help to Claim and Adviceline), resulting in a greater offer of advice services for Havering residents.
Significant activities
Citizens Advice Havering provides free, confidential, impartial and independent advice and information for the benefit of the local community. Citizens Advice Havering provides the advice people need for the problems they face and campaigns to improve the policies and practices that affect people's lives.
The period under review continued to be affected by the impact of the cost-of-living crisis and increasing demand for our services. We advise people remotely first and in person at our outreach locations in our base at the Romford Central Library. We have a presence in six outreach locations in Havering (Harold Hill Community Hub, Harold Hill Library, Hornchurch Library, Rainham Community Hub, Rainham Foodbank and H.A.D.).
Phone and email advice remained steady and was provided for our core service utilising Adviceline and the Help to Claim Service for claimants of Universal Credit. Specialist advice covering benefits and debt, employment advice and housing advice continues to be delivered remotely via phone and email, with the occasional client interview in person.
The Help to Claim project has expanded in the year to support the managed migration of ESA recipients to Universal Credit. This is a temporary expansion that is due to end in December 2025.
We began to deliver a debt and benefits project, which allowed us to train five advisers as debt caseworkers. This project supported 205 Havering residents with in-depth benefit and debt support.
Public benefit
The trustees have paid due regard to the Charity Commission's guidance on public benefit in deciding the activities undertaken by Havering Citizens Advice during the year. The trustees are satisfied that the information provided in the report and accounts meets the public benefit reporting requirements.
Information Assurance Statement
The trustee board of Citizens Advice Havering oversees the information security of all personal information of our clients, staff, funders and strategic partners that is processed. Citizens Advice Havering holds joint responsibility for client data that is held in our case management system, with the national Citizens Advice Service. An information assurance management team exists to ensure the confidentiality, integrity and availability of all personal and sensitive data is maintained to a level which is compliant with the requirements of the UK General Data Protection Regulation and Data Protection Act 2018.
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Havering Citizens Advice Bureaux Trading as Citizens Advice Havering
Report of the Trustees for the Year Ended 31 March 2025
OBJECTIVES AND ACTIVITIES
Volunteers
Citizens Advice Havering receives help and support in the form of voluntary assistance in advising the public and administering the charity.
In 2024/25, there were 36 trained volunteers, contributing an estimated £160,550 worth of time to the local community. Volunteers are integral to our success, ensuring that Havering residents receive quality advice and compassionate support.
STRATEGIC REPORT
Achievements and performance Review of Activities for the year
Citizens Advice Havering has proudly serviced the borough for 86 years, as the only generalist advice service offering free, quality-assured support from signposting to specialist casework.
In 2024/25, we helped:
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10,811 clients, with an additional 1,268 quick client contacts
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A total of 46,646 individual cases
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Across 19,632 recorded activities and 10,803 detailed case records.
Top enquiry areas:
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Benefits and tax credits - 38,525 issues (including 32,804 relating to Universal Credit)
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Debt and financial capability - 1,145 issues
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Housing - 2,225 issues
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Employment - 643 issues
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Charitable support and food bank access - 485 issues
Financial outcomes achieved:
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£9,744,204 in income gains for clients
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£1,832,639 recorded as other financial outcomes
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£18,313 through reimbursements, debt write-offs and repayment rescheduling
Client profile:
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59% women, 41% men
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43% reported a disability or long-term health condition
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72% White, 11% Black, 11% Asian, 4% Mixed/Other
We assisted numerous residents facing or at risk of homelessness and provided crisis support - mainly food and energy vouchers - to over 700 households.
Top benefit issues included initial Universal Credit claims (16,631), managed migration (4,458), housing elements (2,680), and PIP-related queries (1,174). Debt issues were dominated by council tax arrears, fuel debt, and private rent arrears.
Our Research and Campaigns activity continued to raise local issues to our MPs and elected members, highlighting how Havering residents are affected by the rising cost of living and other issues. We provided regular briefings to decision makers, which strengthened our relationships. We built our collaboration with Citizens Advice Redbridge, as we combined and complemented our contribution to national campaigns and local initiatives to improve policies and practices adversely affecting our residents. We continues our collaboration and partnership with the London cluster group.
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Havering Citizens Advice Bureaux Trading as Citizens Advice Havering
Report of the Trustees for the Year Ended 31 March 2025
STRATEGIC REPORT
Achievements and performance
Partnerships and collaborative working
Citizens Advice Havering is a member of the Citizens Advice, the operating name of the National Association of Citizens Advice Bureaux, which provides a framework for standards of advice and casework management as well as monitoring progress against these standards. Operating policies are independently determined by the trustee board of CAH to fulfil its charitable objects and comply with the national membership requirements. We also co-operate and liaise with several other advisory services, local charities and social services departments on behalf of clients. We play an active part in the local Compact Forum, a partnership arrangement that coordinates public and voluntary sector activity. We actively support LB Havering's poverty reduction strategy, a partnership initiative coordinated by the local authority to bring help to residents most severely affected by the Cost of Living crisis. We contribute to the London partnership of Citizens Advice, which includes a financial contribution towards the salary of the London Development Manager who provides coordination and support to the network.
We continue to deliver the Help to Claim contract funded by the Department for Work and Pensions, coordinated nationally by Citizens Advice. This project supported thousands of claimants, including many from outside Havering, as part of a regional delivery hub.
We maintain strong working relationships with London Borough of Havering, Trust for London, Trussell Trust, and local community organisations. We also play an active role in LBH's Poverty Reduction Strategy and NELFT's Place Based Partnership, helping to coordinate voluntary and statutory sector responses to cost-of-living challenges and wider health agendas.
Our partnership with Citizens Advice Redbridge deepened further this year, with shared leadership and a joint development plan aimed at increasing efficiency and resilience. A merger is being actively explored for completion in 2026, to strengthen governance and ensure sustainable services across both boroughs.
Financial review
Financial position
The statement of Financial Activities shows income of £1,064,353 (2024 - £910,870), an increase of £153,483. Total expenditure amounted to £1,042,181 (2024 - £836,525), an increase of £205,656. Net income for the year was £22,172 (2024 - net income of £74,345).
This growth in income and expenditure in the year is largely thanks to an increase in the funding provided by the London Borough of Havering through the Household Support Fund and the expansion of the Help to Claim service. This has enabled the organisation to strengthen risk management processes with an updated risk register and increased scrutiny of financial resilience. It has also enabled additional investment into staff training, particularly around safeguarding, debt advice and digital skills.
Principal funding sources
Citizens Advice Havering extend their gratitude to the London Borough of Havering who continued to support its core operating capacity. Project-specific funding was received from the Department for Work and Pensions via subgrant from Citizens Advice nationally to operate the Universal Credit Help to Claim service. Trust for London continue to fund our employment project. We continue to work in partnership with the Rainham Foodbank, funded by the Trussell Trust. This year, we expanded our outreach advice services further, using library advice desks in Hornchurch and Harold Hill, and spaces within the Harold Hill and Rainham hubs, and Havering Association for People with Disabilities. We are grateful to the LBH library service for maintaining their commitment and support of the charity. The charity did not have any borrowings from either providers of funding or other sources at the balance sheet date.
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Havering Citizens Advice Bureaux Trading as Citizens Advice Havering
Report of the Trustees for the Year Ended 31 March 2025
STRATEGIC REPORT
Financial review
Reserves policy
The trustees believe that Citizens Advice Havering (CAH) should hold financial reserves in order to ensure that the charity can continue to operate and meet the needs of clients in the event of unforeseen circumstances and financial risk.
Trustees have taken into account the reliability and continuance of future funding, timing of cash flows and working capital arrangements, cover for unplanned emergency works and potential liabilities to staff in the event of the closure of a particular activity.
Given the growth in income and expenditure, and to secure the future of services, trustees decided to set aside three months operating expenditure, equating £260,545.
The actual reserves as at 31 March 2025 were £148,205. This is lower than the required level and the trustees are working to bring the reserves up to the required level.
Going concern
After making appropriate enquiries, the trustees have a reasonable expectation that the charitable company will have adequate resources to continue in operational existence for the foreseeable future.
Arrangements have been made with long-term creditors to repay liabilities monthly.
Future plans
The future of our advice service will continue to be shaped by the cost-of-living crisis as demand for our services rises steadily. To respond adequately, we will build on our outreach services and our partnership with communities and provide advice as local to the needs of our clients as we can. We are pleased that we could work in partnership with Rainham Foodbank, with two part-time advisers providing general advice to Foodbank users.
Our partnership with Citizens Advice Redbridge will continue to grow based on our Partnership Strategy and Business Development Plan. Given the increase in combining projects and support functions, we are currently looking into ways to merge together to provide a more seamless approach to operations. We are continuing to explore this with a view to making a final decision on this in early 2026.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Citizens Advice Havering is a registered charity and a company limited by guarantee, as defined by the Companies Act 2006. The maximum liability of each member is limited to £1. Citizens Advice Havering is governed by its memorandum and Articles of Association.. At the AGM 2021, Citizens Advice Havering adopted the Citizens Advice 2021 Model Articles of Association.
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Havering Citizens Advice Bureaux Trading as Citizens Advice Havering
Report of the Trustees for the Year Ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Recruitment, appointment and induction of new trustees
When it is necessary to appoint new trustees, due to either a trustee stepping down or when a gap in expertise in the board is identified, recruitment will be done via volunteer and trustee recruitment websites and services such as Reach Volunteering or the local volunteer centre. Applicants will have the opportunity to meet the Chair informally, and then undergo a formal interview process during which their application will be assessed against a trustee role description and person specification agreed by the board of trustees. If successful, they will be invited to attend a board meeting at which they will be co-opted with the view of being elected by members at the following AGM.
No other person or external body is entitled to appoint any trustees of the charity. The Trustees who served during the period and after the year-end are shown on page 1.
Newly appointed Trustees are provided with a comprehensive induction to Citizens Advice Havering through the provision of training courses and mentoring by established trustees.
Organisational structure
Citizens Advice Havering is governed by its Trustee Board, which is responsible for setting the organisation's strategic direction and the Charity's policies. The Trustees are responsible for the conduct of Citizens Advice Havering and ensuring that the charity satisfies its legal and contractual obligations. Trustees meet as a minimum quarterly and delegate the organisation's day-to-day operations to senior management. The Trustee Board is independent from management. A register of members' interests is maintained at the registered office, and is available to the public.
Key management remuneration
In line with our pay policy, the pay of the charity's Chief Executive is reviewed annually along with that of all staff, and normally increased in accordance with London local government pay rates, depending on affordability. The trustees also draw on their knowledge of the sector and common practice in other charities of similar size to ensure that the remuneration set is fair and not out of line with that generally paid for similar roles.
Related parties
The charity has considered the disclosure requirements of the SORP for related party relationships. Citizens Advice Havering is a member of Citizens Advice, the operating name of the National Association of Citizens Advice Bureaux, which provides a framework for standards of advice and casework management as well as monitoring progress against these standards. Operating policies are independently determined by the Trustee Board in order to fulfil its charitable objectives and comply with the national membership requirements.
The trustees and their close connections are related parties. All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 7 to the accounts.
A register of members' interests is maintained at the registered office, and is available to the public.
The charity also co-operates and liaises with a number of other advisory services, local charities and social services departments on behalf of clients. Where one of the trustees holds the position of trustee/director of another charity, they may be involved in discussions regarding that other charity but not in the ultimate decision-making process.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Citizens Advice Havering has worked on a risk management exercise and a risk management strategy and a risk register was agreed by the trustee board. The trustees recognise that any major risks to which Citizens Advice Havering is exposed needs to be reviewed and systems put in place to mitigate those risks. To that end, Citizens Advice Havering is continually monitoring and managing its risk, reviewing the corporate register and ensuring action plans are in place to mitigate the key risks.
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Havering Citizens Advice Bureaux Trading as Citizens Advice Havering
for the Year Ended 31 March 2025
Report of the Trustees
STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees (who are also the directors of Havering Citizens Advice Bureaux for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
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there is no relevant audit information of which the charitable company's auditors are unaware; and
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the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.
AUDITORS
The auditors, Nordens Audit Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.
Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on ............................................. and signed on the board's behalf by:
........................................................................
Mr M R Hepworth - Trustee
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Report of the Independent Auditors to the Members of Havering Citizens Advice Bureaux
Opinion
We have audited the financial statements of Havering Citizens Advice Bureaux (the 'charitable company') for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
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In our opinion the financial statements:
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give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
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have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
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have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Other information
The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
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the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and
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the Report of the Trustees has been prepared in accordance with applicable legal requirements.
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Report of the Independent Auditors to the Members of Havering Citizens Advice Bureaux
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
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adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or
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the financial statements are not in agreement with the accounting records and returns; or
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certain disclosures of trustees' remuneration specified by law are not made; or
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we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
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Report of the Independent Auditors to the Members of Havering Citizens Advice Bureaux
Our responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: We obtained an understanding of the legal and regulatory frameworks that are applicable to the entity and determined that the most significant are those that:
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had a direct effect on the determination of material amounts and disclosures in the financial statements. These include but are not limited to the Companies Act 2006, GDPR, employment and Health & Safety legislation and tax legislation, and
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do not have a direct effect on the financial statements but compliance with which may be fundamental to the company's ability to operate or to avoid a material penalty. These include operational and employment laws and regulations including health and safety regulations, environmental regulations and GDPR.
We obtained an understanding of how the company are complying with those legal and regulatory frameworks by making enquiries with management and those responsible for legal and compliance frameworks. We corroborated our enquiries through review of correspondence with regulatory bodies and gaining an understanding of the entity level controls of the company in respect of these areas and the controls in place to reduce opportunity for fraudulent transactions.
We discussed among the audit engagement team including relevant internal tax specialists, regarding the opportunities and incentives, including management override of controls, that may exist within the organisation for fraud and how and where fraud might occur in the financial statements. We also communicated the applicable laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit.
The risk of management override of controls is the area where the financial statements were most susceptible to material misstatement due to fraud. In addition, the key principal risks related to the existence of inappropriate journal entries to impact the profit for the year and management bias in accounting estimates.
Procedures performed to address these were as follows:
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Walkthrough testing was carried out to identify and assess the design effectiveness of controls, management have in place to prevent and detect fraud, including known of suspected instances or non- compliance with laws and regulations and fraud,
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Understanding how those charged with governance considered and addressed the potential for override of controls or other inappropriate influence over the financial reporting process,
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Using analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatements due to fraud,
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Assessing the appropriateness of accounting estimates and challenging any significant assumptions or judgements made by management,
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Incorporating testing of manual journal entries that were posted throughout the year. In particular, we focused on material journal entries, journal entries posted with unusual account combinations, and journal entries crediting revenue or cash. These were scrutinised for evidence of unusual entries,
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Report of the Independent Auditors to the Members of Havering Citizens Advice Bureaux
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Selecting specific revenue transactions based on risk criteria and obtaining supporting documentation including sales invoice and corresponding purchase documentations to ensure revenue was appropriately recorded,
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Reviewing specific cost of sale transactions based on risk criteria and reviewing invoice documentation to ensure the expense was appropriately recorded,
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Evaluated the business rationale of any significant transactions that are unusual or outside the normal course of business.
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 is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.
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 auditors' 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.
Lorraine Curtis (Senior Statutory Auditor) for and on behalf of Nordens Audit Limited Statutory Auditors The Retreat 406 Roding Lane South Woodford Green Essex IG8 8EY
Date: .............................................
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Havering Citizens Advice Bureaux Trading as Citizens Advice Havering
Statement of Financial Activities
for the Year Ended 31 March 2025
| Notes INCOME AND ENDOWMENTS FROM Donations and Grants 2 Charitable activities 3 Help to Claim Other income Total EXPENDITURE ON Charitable activities 4 Help to Claim General Advice Housing Pathways Employment Law Food Bank Other Total NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted funds £ 160,190 - - 160,190 - 136,133 - - - - 350 136,483 23,707 124,273 147,980 |
Restricted funds £ 105,310 798,853 - 904,163 798,853 - 50,000 - 40,635 16,560 - 906,048 (1,885) 1,885 - |
31.3.25 Total funds £ 265,500 798,853 - 1,064,353 798,853 136,133 50,000 - 40,635 16,560 350 1,042,531 21,822 126,158 147,980 |
31.3.24 Total funds £ 274,779 603,851 32,240 910,870 603,852 62,909 50,000 65,854 37,350 16,560 - 836,525 74,345 51,813 126,158 |
|---|---|---|---|---|
The notes form part of these financial statements
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Havering Citizens Advice Bureaux Trading as Citizens Advice Havering
Balance Sheet
31 March 2025
| Unrestricted funds Notes £ FIXED ASSETS Tangible assets 10 1,127 CURRENT ASSETS Debtors 11 225,955 Cash at bank 135,225 361,180 CREDITORS Amounts falling due within one year 12 (148,429) NET CURRENT ASSETS 212,751 TOTAL ASSETS LESS CURRENT LIABILITIES 213,878 CREDITORS Amounts falling due after more than one year 13 (72,178) PROVISIONS FOR LIABILITIES 15 6,280 NET ASSETS 147,980 FUNDS 16 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted funds £ - - - - - - - - - - |
31.3.25 Total funds £ 1,127 225,955 135,225 361,180 (148,429) 212,751 213,878 (72,178) 6,280 147,980 147,980 - 147,980 |
31.3.24 Total funds £ 6,742 97,402 216,932 314,334 (107,140) 207,194 213,936 (87,778) - 126,158 124,273 1,885 126,158 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. Mr M R Hepworth - Trustee
The notes form part of these financial statements
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Havering Citizens Advice Bureaux Trading as Citizens Advice Havering
Cash Flow Statement
for the Year Ended 31 March 2025
| Notes Cash flows from operating activities Cash generated from operations 1 Net cash (used in)/provided by operating activities Cash flows from investing activities Purchase of tangible fixed assets Decrease/(increase) in long term credit Net cash provided by/(used in) investing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period |
31.3.25 £ (97,307) (97,307) - 15,600 15,600 (81,707) 216,932 135,225 |
31.3.24 £ 16,173 16,173 (2,395) (15,600) (17,995) (1,822) 218,754 216,932 |
|---|---|---|
The notes form part of these financial statements
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Havering Citizens Advice Bureaux Trading as Citizens Advice Havering
Notes to the Cash Flow Statement for the Year Ended 31 March 2025
1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
| Net income for the reporting period (as per the Statement of Financial Activities) Adjustments for: Depreciation charges Trade Debtors provision Increase in debtors Increase/(decrease) in creditors Net cash (used in)/provided by operations |
31.3.25 £ 21,822 5,616 (6,280) (128,553) 10,088 (97,307) |
31.3.24 £ 74,345 5,616 - (44,328) (19,460) 16,173 |
|---|---|---|
2. ANALYSIS OF CHANGES IN NET FUNDS
| Net cash | At 1.4.24 Cash flow At 31.3.25 £ £ £ |
|---|---|
| Cash at bank | 216,932 (81,707) 135,225 |
| 216,932 (81,707) 135,225 |
|
| Total | 216,932 (81,707) 135,225 |
The notes form part of these financial statements
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Havering Citizens Advice Bureaux Trading as Citizens Advice Havering
Notes to the Financial Statements for the Year Ended 31 March 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Public benefit entity
The charitable company meets the definition of a public benefit entity under FRS 102. The company's registered office is Central Library Romford, St. Edwards Way, Romford, England, RM1 3AR
Income
Income is recognised when the charity has entitlement to the funds: this is when any performance conditions attached to the income have been met, it is probable that the income will be received, and that the amount can be measured reliably.
Income is only deferred when: The donor specifies that the grant or donation must only be used in future accounting periods; or for performance related grants, where these are received in advance of the performances or specific event to which they relate.
Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is considered all to relate to Charitable activities and includes the costs of delivering services undertaken to further the purposes of the charity and their associated support costs.
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Tangible fixed assets
Tangible fixed assets (excluding investments) are stated at cost less depreciation. Fixed assets with an expected life of more than one year are included at cost and depreciated over four years.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.
Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
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1. ACCOUNTING POLICIES - continued
Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
2. DONATIONS AND GRANTS
| Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|
| Funds | Funds | Funds | Funds | |
| 2025 | 2025 | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Donations | 990 | - | 990 | 2,132 |
| Grants | ||||
| Citizens Advice (Adviceline) | - | - | - | 22,406 |
| L B Havering | 159,200 | 50,000 | 209,200 | 130,000 |
| Trust for London (Employment Project) | - | 38,750 | 38,750 | 37,825 |
| Rainham Foodbank | - | 16,560 | 16,560 | 16,560 |
| National Lottery Community Fund | - | - | - | 5,854 |
| 160,190 | 105,310 | 265,500 | 274,779 | |
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3. INCOME FROM CHARITABLE ACTIVITIES
| INCOME FROM CHARITABLE ACTIVITIES | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |
| Funds | Funds | Funds | Funds | |
| 2025 | 2025 | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Fees | ||||
| DWP via Citizens Advice: | ||||
| Help to Claim Project | - | 798,853 | 798,853 | 603,851 |
| - | 798,853 | 798,853 | 603,851 | |
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4. CHARITABLE ACTIVITIES COSTS
----- Start of picture text -----
Staff/
Consultant Direct Governance Support Total Total
costs costs costs costs 2025 2024
£ £ £ £ £ £
Charitable activities
Employment
Law 37,843 144 - 2,648 40,635 37,350
Food Bank 15,562 - - 998 16,560 16,560
Help to Claim 657,961 14,377 5,761 120,754 798,853 603,851
Specialist
Advice - - - - - -
General
Advice 102,018 1,612 4,600 27,903 136,133 62,909
- -
Housing 44,449 5,551 50,000 50,000
- - - - -
Pathways 65,854
857,833 16,133 10,361 157,854 1,042,181 836,525
Governance
costs 10,361 (10,361) - - -
- - -
Support costs 81,310 76,543 (157,854)
939,143 103,037 Nil Nil 1,042,181 836,525
----- End of picture text -----
2024
| 2024 | |||||
|---|---|---|---|---|---|
| Staff/ | |||||
| Consultant | Direct | Governance | Support | Total | |
| costs | costs | costs | costs | 2024 | |
| £ | £ | £ | £ | £ | |
| Charitable activities | |||||
| Employment Law | 34,444 | - | 663 | 2,243 | 37,350 |
| Food Bank | 14,493 | - | - | 2,067 | 16,560 |
| Help to Claim | 481,499 | 489 | 2,511 | 119,352 | 603,851 |
| Specialist Advice | - | - | - | - | - |
| General Advice | 32,438 | 17,385 | (360) | 13,446 | 62,909 |
| Housing | 43,187 | - | - | 6,813 | 50,000 |
| Pathways | 53,295 | - | - | 12,559 | 65,854 |
| 659,356 | 17,874 | 2,814 | 156,480 | 836,524 | |
| Governance costs | - | 2,814 | (2,814) | - | - |
| Support costs | 82,164 | 74,316 | - | (156,480) | - |
| 741,520 | 95,004 | Nil | Nil | 836,524 | |
Of the total expenditure of £1,042,181 £136,133 (2024: £62,909) was unrestricted expenditure, and £906,048 (2024: £773,615) was restricted expenditure.
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5. SUPPORT COSTS
The amounts included in support costs, representing expenses of a general nature in support of the charity's activities and included in total expenses above, were as follows:-
| activities and included in total expenses above, were as follows:- | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Staff support costs | 81,310 | 82,164 |
| Other staffing & volunteer costs | - | - |
| Office costs | 45,840 | 44,274 |
| Premises costs | 30,704 | 30,042 |
| Other | - | - |
| 157,854 | 156,480 | |
Support and governance costs are allocated to a particular activity where the cost relates directly to that activity. The cost of overall direction and administration of each activity, including salaries and overhead costs of the central function, is apportioned on the basis of staff time, to include the amount attributable to each activity.
6. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| Auditors' remuneration | 31.3.25 31.3.24 £ £ 10,314 1,440 |
|---|---|
| Depreciation - owned assets | 5,615 5,616 |
7. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
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8. STAFF COSTS
| Wages and salaries Social security costs Other pension costs The average monthly number of employees during the year was as follows: Weekly staff |
31.3.25 £ 848,908 77,125 13,110 939,143 31.3.25 32 |
31.3.24 £ 672,479 58,055 10,986 741,520 31.3.24 24 |
|---|---|---|
No employees received emoluments in excess of £60,000.
The charity shares it Chief Executive with Citizens Advice Redbridge. During the year, the charity was charged £32,010 (2024: £32,243) to Citizens Advice Redbridge as a contribution to employment costs.
9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and Grants 104,539 Charitable activities Help to Claim - Other income 32,240 Total 136,779 EXPENDITURE ON Charitable activities Help to Claim - General Advice 62,909 Housing - Pathways - Employment Law - Food Bank - Total 62,909 NET INCOME 73,870 RECONCILIATION OF FUNDS Total funds brought forward 50,403 |
Restricted funds £ 170,240 603,851 - 774,091 603,852 - 50,000 65,854 37,350 16,560 773,616 475 1,410 |
Total funds £ 274,779 603,851 32,240 910,870 603,852 62,909 50,000 65,854 37,350 16,560 836,525 74,345 51,813 |
|---|---|---|
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| 9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted funds funds £ £ TOTAL FUNDS CARRIED FORWARD 124,273 1,885 10. TANGIBLE FIXED ASSETS Fixtures and Computer fittings equipment £ £ COST At 1 April 2024 and 31 March 2025 15,454 57,380 DEPRECIATION At 1 April 2024 15,454 50,638 Charge for year - 5,615 At 31 March 2025 15,454 56,253 NET BOOK VALUE At 31 March 2025 - 1,127 At 31 March 2024 - 6,742 11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 £ Trade debtors 40,682 Prepayments and accrued income 185,273 225,955 |
Total funds £ 126,158 Totals £ 72,834 66,092 5,615 71,707 1,127 6,742 31.3.24 £ 75,267 22,135 97,402 |
|---|---|
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12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors Social security and other taxes Defined benefit pension liability Defined benefit pension deficit Dilapidation 9 Victoria Rd Accrued expenses 13. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR Dilapidation 9 Victoria Rd Defined benefit pension deficit - due in 2-5yrs Defined benefit pension deficit - due after 5yrs |
31.3.25 £ 79,042 10,880 13,203 9,600 6,000 29,704 148,429 31.3.25 £ 7,000 28,800 36,378 72,178 |
31.3.24 £ 129 24,770 13,203 9,600 6,000 53,438 107,140 31.3.24 £ 13,000 38,400 36,378 87,778 |
|---|---|---|
Dilapidation liability
Following the move to Romford Central Library a dilapidation claim was received from the former landlord. The amount of the liability was agreed to be £51,000, and a repayment plan for this was fixed and has been paid at £500 per month since 2018/19.
The total liability at 31 March 2025 was £13,000 (2024 - £19,000), of which £6,000 was due in one year (2024 - £6,000), and £7,000 was due in more than one year (2024 - £13,000) as shown above.
Pension liability
Citizens Advice Havering was a member, under 'admitted body status' of the London Borough of Havering Pension Fund, part of the Local Government Pension Scheme, which provides defined benefits based on members' final pensionable salaries.
The final contributing member of the scheme left the service in September 2015. This triggered a liability to the Pension Fund of the cost of that member receiving their scheme benefits earlier than at pension age. The amount due was £40,625. The charity entered into an arrangement with the London Borough of Havering to repay this amount over 3 years. £27,422 was repaid in the period to 31 March 2017. The final installment of £13,203 has yet to be invoiced and is included in trade creditors.
Pension Fund Deficit
Overall, the London Borough of Havering Pension Fund has a deficit liability. Along with many other participating organisations, part of the fund deficit falls on CAH. When the last contributing member of the scheme left CAH employment, an agreement was reached with LB Havering and CAH's share of the fund deficit was fixed at £160,375 in September 2015. The charity is paying this off at £800 per month.
As at 31 March 2025, the total liability in relation to the defined benefit pension fund deficit was £74,778 (2024 - £84,378), of which £9,600 was due in one year (2024 - £9,600) and £65,178 was due in more than one year (2024 - £74,778) as shown above.
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14. LEASING AGREEMENTS
The charity has an operating lease for its office premises, with an annual charge of £28,600. There is a 6-month break clause in the lease, therefore, the minimum committed amount on the lease at the year-end was £14,300.
15. PROVISIONS FOR LIABILITIES
| Provisions 16. MOVEMENT IN FUNDS Unrestricted funds General fund Restricted funds Trust for London TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund Restricted funds Trust for London Citizens Advice (via subgrant from DWP) Rainham Foodbank London Borough of Havering TOTAL FUNDS |
At 1.4.24 £ 124,273 1,885 126,158 Incoming resources £ 160,190 38,750 798,853 16,560 50,000 904,163 1,064,353 |
31.3.25 £ (6,280) Net movement in funds £ 23,707 (1,885) 21,822 Resources expended £ (136,483) (40,635) (798,853) (16,560) (50,000) (906,048) (1,042,531) |
31.3.24 £ - At 31.3.25 £ 147,980 - 147,980 Movement in funds £ 23,707 (1,885) - - - (1,885) 21,822 |
|---|---|---|---|
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16. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | ||||
|---|---|---|---|---|
| movement | At | |||
| At 1.4.23 | in funds | 31.3.24 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 50,403 | 73,870 | 124,273 | |
| Restricted funds | ||||
| Trust for London | 1,410 | 475 | 1,885 | |
| TOTAL FUNDS | 51,813 | 74,345 | 126,158 | |
| Comparative net movement in funds, included in the above are as follows: | ||||
| Unrestricted funds | Incoming resources £ |
Resources expended £ |
Movement in funds £ |
|
| General fund | 136,779 | (62,909) | 73,870 | |
| Restricted funds | ||||
| Trust for London | 37,825 | (37,350) | 475 | |
| Citizens Advice (via subgrant from DWP) | 603,852 | (603,852) | - | |
| Rainham Foodbank | 16,560 | (16,560) | - | |
| London Borough of Havering | 50,000 | (50,000) | - | |
| National Lottery Community Fund | 65,854 | (65,854) | - | |
| 774,091 | (773,616) | 475 | ||
| TOTAL FUNDS | 910,870 | (836,525) | 74,345 | |
| A current year 12 months and prior year 12 months combined position is as follows: | ||||
| Unrestricted funds | At 1.4.23 £ |
Net movement in funds £ |
At 31.3.25 £ |
|
| General fund | 50,403 | 97,577 | 147,980 | |
| Restricted funds | ||||
| Trust for London | 1,410 | (1,410) | - | |
| TOTAL FUNDS | 51,813 | 96,167 | 147,980 | |
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16. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Trust for London Citizens Advice (via subgrant from DWP) Rainham Foodbank London Borough of Havering National Lottery Community Fund TOTAL FUNDS |
Incoming resources £ 296,969 76,575 1,402,705 33,120 100,000 65,854 1,678,254 1,975,223 |
Resources expended £ (199,392) (77,985) (1,402,705) (33,120) (100,000) (65,854) (1,679,664) (1,879,056) |
Movement in funds £ 97,577 (1,410) - - - - (1,410) 96,167 |
|---|---|---|---|
17. RELATED PARTY DISCLOSURES
Other than the trustees and their close connections, there are no other reportable related parties or related party transactions to disclose for 2025 (2024 - none).
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Detailed Statement of Financial Activities for the Year Ended 31 March 2025
| INCOME AND ENDOWMENTS Donations and Grants Gifts Donations Grants Charitable activities Grants Other income Other income Total incoming resources EXPENDITURE Charitable activities Wages Social security Pensions Other Write off Support costs Management Rates and water Insurance Telephone Postage and stationery Computer equipment Finance computer expenses Other Staff & Volunteer Governance costs Auditors' remuneration Carried forward |
31.3.25 £ - 990 264,510 265,500 798,853 - 1,064,353 848,908 77,125 13,110 939,143 350 30,779 1,624 7,206 13,103 5,616 58,328 19,462 2,597 10,314 10,314 |
31.3.24 £ 2 2,132 272,645 274,779 603,851 32,240 910,870 672,479 58,055 10,986 741,520 - 45,050 1,680 10,093 9,883 5,616 72,322 5,845 2,867 1,440 1,440 |
|---|---|---|
This page does not form part of the statutory financial statements
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Havering Citizens Advice Bureaux Trading as Citizens Advice Havering
Detailed Statement of Financial Activities for the Year Ended 31 March 2025
| Governance costs Brought forward Accountancy and legal fees Accountancy fees Total resources expended Net income |
31.3.25 £ 10,314 47 12,290 22,651 1,042,531 21,822 |
31.3.24 £ 1,440 1,374 11,157 13,971 836,525 74,345 |
|---|---|---|
This page does not form part of the statutory financial statements
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