Company registration number 03091635
Charily règistraiion number- 1049632
AMENDING
BRENT CITIZENS ADVICE BUREAUX
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 31 March 2021
BREBNERS
Chartered Accountants & Slalulory Auditor
130 Shaftesbury Avenue
London
W1D5AR

BRENT CITIZENS ADVICE BUREAUX
Contents
Reference and Administrative Details
1 to2
Trustees, Report
3to 13
Independ&nt Auditors, Report
14to 17
StatèTnent of FinanGial Activities
18to 19
Balanc8 Sheet
20
Slalement of Cash Flows
21
Notes lo the Financial Slalements
22to40

BRENT CITIZENS ADVICE BUREAUX
Reference and Administrative Details
The Irust8es, who 8re director3 for th8 purposes of company law, present the annual report together with
th8 financial 5131ements and auditors, report of Ihe charitable company loi the year gnded 31 March 2C21
The financial slalemenls have been prep3red in accordance wilh the accounting policie5 set out on pages
18 and lg and comply with the Comp8nie8 Act and applicable law
Thg Trustees, Repon Include8 th8 Dir8Ctors' Report as wuired by ¢Dmpany law.
Charity Rgglstrotlon Number
1049632
Company Registration Number
03091835
Prlnclpal Ofn¢•
270-272 High Road
London
NW10 2EY
The charity ig Incorporatod in England 2nd Wales.
Page I

BRENT CITIZENS ADVICE BUREAUX
Reference and Administrative Details
Chairrna
David Askwith
Vlce Chairman
John Bash
Chlef Ex¢cutlv• Offlcgr
Jacqugline Carr
Trustees
David Askwilh
John Bash
Mabel SumnEr
Victor R8e-Reeves
Louisa Martin
Linda Lam
Marie
Helen Gla$son
Robert Roscoe
Mohamoud Ibrahim Ideceased De¢ember 20201
Sanioy Sen Iie51gned November 20201
Sacretary
Sophia Johnson
Bankorn
National Weslminster Bank PIC
Park Roy31 Branch
1 Abbey RDad
Loiidon
NW107RA
Auditor
Br&bners
Chartered Accountants & Stalutory Auclitor
130 Shaftesbury Avenue
London
W1D5AR
Page 2

BRENT CITIZENS ADVICE BUREAUX
Trustees. Report for the Year Ended 31 March 2021
I. STRUCTURE. GOVERNANCE AND MANAGEMENT
1.1
8renl Citizons Advice Bureaux Is a campany limited by guarantee governed by Ils Momorandum and
Articles ol Associalion dated December 2007. 11 is registered as a charity with the Charity Commission
Until otherwise deterTnined by the Bureau in General Meeting the nutnber ol Tfuslees shall not be neither
less than nine nor more than wenty being 8ilher-.
al elected al the Annual General Meeting. Jnd who Sh211 hold office from th8 conclusion of that rneeting
bl notnin8led by a member organisation
¢1 co-opted by the Trustee Board,
Provided that Ihe total nurnbef of co-opted and nominal8d Trustees doeg not excead one third of the lolal
number ol Tru51ee5
Each appoinlfflenl of a co-opted or nominated Trustee sh311 bB made at an ordinary w&eting Df the Trustee
Board and shall lake Èlfecl Immedi3lely unless the dypoinimènt is to lill a place which ha5 not yel been
vacated In which :3se the appo'ntmenl shall run from the dat8 when Ihe post becomes vacant
All &lecled Trustees shall rolire frorn othce at the third Annual Gener21 M&8ting IAGMI following the AGM at
which ',hey were ele¢led but may be ie-elecled.
All nominated or co-opted Trusi&es shall retirg from office al the third AGM following lh8 ordin2ry m8eling
of the Trustee Board at which they were appointed bul may be re-3PPOlnted.
At khe ordinary tneeling of the Trus:ee Board Immediately preceding the AGM. the Trustee Board shall (if
review Member oigan15ations. and consider any application lor representation on the Trustee Board from
any member organisalion.,
ATly proposal from a Trustee to offer representation on I￿.e TrLJSte8 Board lo any member organisation.
Any proposal from a Trustee to offor rèprèsenlalion to a member organisation Can bo Voted on. If this
motion 19 passed by a majority ol at least bwo-thirds ol the Trustees present the TrLJsiee Board will decid8
how long ',he oig3nisation c8n be represent8cl for and Invit& It lo nomin81& a repr&senlalive.
As set aul In thé Articl&s of A550cia'.ion the Chair of the Board of Trustee5 Is nominated and elected ai the
meeiing Imm8diately following the AGM Th8 Honorary Tr8asurer Is similarly nominated and eiÈcled. The
AGM Is held each year In February. Th8 Chair Is perrnitled to serve for a lolal period of 6 yèars but Is
elected or re-elected al the AGM
The Trustee5 seek 10 ensure that the needs of the community are appropriat8ly reflected through the
diver511y of Ihe Dody of Trusleg5.
To enhance the potential pool of the Trustees. the charity has through selective 2dvÉrtising In the press
and attending the AGM5 Of residents, associations, ana ￿e￿￿orkIng with loe81 and national companiès and
organisations. Sought lo Ideniify peopl8 who would bg Irilere51ed In joiiiiiig Ihe board and using their
experi8nce lo assist thè charity The charity also en¢oLrages formèr clients lo join the board.
Page 3

BRENT CITIZENS ADVICE BUREAUX
Tru$toes' Report for the Year Ended 31 March 2021
In an effc>rt lo tnainlain a broad skill mi¥, TfU5tees are requested to piovide a Iisl of their skills land update Il
each ygarl and In th& 8V8nt ol particular ski11s being 105t due lo r8tiremenlg, Individuals are approac￿,ed to
Gffer Ihetnselve5 for eleelion to lh& Trustees.
1.3 In(tudon and Tffoln!DgA(Truo10fft3.
N*w Trust8es undeigo an oiienlation p&riod ta brief them on their legal obligations under charity and
company law, the content of the MeNDrand￿m and Articles ol Assot.ialion the board and (Jecision-making
processes. Ihe busine35 plan and recent fir,8ncisl peiform3ll¢e of the chaiily. Prior to IDin1ng the Board,
they are Invited to attend a board meeting and 3 5ub4ommirtÉe meeting. During the Induction period they
tlleel key employees and Other TrLislee5 11 availat>le. Trustees are also ￿qUired to attend the Induction
training gvent prov￿d￿d by CIliz&Trs AclviLE lo Inform Ihein aboul lh& national bureau sÈrvite Trustees arp
ericouraged lo att8nd aopropri81a axlernal training evefils where thes8 would tacilii3le th8 undertaking of
their role. Trustee5 are also encouraged lo attend staff brief ngs lo familiaris& themselves with th8 Issues
concerning the day-104ay aclivitses ol the organisation.
The Trusiees adminisl8r the charity. rhe Board meets 5 tirne5 a year, this can be a ￿mOt& meeting, and
IhÈre ale syb<oTnrnitt&es covering Finance, Audit and Exlernal Engagem&nt, and Personnel. Hea5th 2nd
Safety and Premises, which meet a minimum of 4 time5 a year, again Ihis can be rewotely. An Executive
Committee exists and Is charged With strategic planning and 3n InforTnal Truslpelslaff group Ilhe
Innovation ancj SeNic8 Delivery Group) exists io meet to discuss innovation and service delivery.
1.5 Arran
.l.o.LS.ott1tiLPo￿an￿_Ram￿0iratro￿.0ff K•y.MaoigMDoDl.Pg.r*oDfflol
Trustees di8cus$ pay and remuneration 31 the Personnel Health and Safety anol Pretnises subcommittee
and rnake r8commendaliDn5 to the full Board. Th8 b&nchmarks used 810 from the national Citizens Advic8
report on Local Cilizer,s Advice SH13ry Data, the last of which was Issued In 2020 This enables Citizen5
Advice BIEnl to sei salsries that are comparable to other local Citizens Advice offiees.
Page 4

BRENT CITIZENS ADVICE BUREAUX
Trustees, Report for the Year Ended 31 March 2021
1.6 BI￿￿14￿?99mfjD1
Thè Trus18es pay due attention lo risk maragemenl and review risks lo the organisation al regular
InleNals. The Board has a risk m3nag8rnent slraiegy which comprises."
An ann'Jal review ol the iisks the chaiily may lace
Th8 èstablishment of systems and piocedurgs to mitigate those risks Identified ln the plan,
The Imolemenlation of procedures designed to minimise any potential Impact on the charity should thos&
The yeai enaiiig 3151 March 2021 has seen Ihe fifth year of the three year. plus one, plus one contract with
London Borough of Brént. The atnounl paid under the contract reduce5 by 5 10 each year and as Ihis Is the
dominaTrl contract il has had a major Influence on our budget. This contract h8s been 8xlended until 315t
Mar¢h 2022
The cunlinualion of auslerily has rlleanl thBI LB B￿rnt and other organisalions have continued to redu
funding lor services provid8d by Citizens Advic& Brènt ICABI. The &ff6cls of Welfare Relorrn and th8
impact of Universal Credit n the borough and the coiilinued consequence5 of 8rexit for EU Nati¢nals
means that al 3 lime of reduceol funding demand for as515lance and advice continuès to grow.
Th15 year has s8en the cblminalion of many years of planning. and work lo relurbisii Ih8 office, which was
¢omple18d In July 2020. although because ol the Impact of COVID has yet lo be fu15y utilised CAB aro
grateful lo LB Brent for a large grant toward5 the costs
The organisation had moved to temporary premises al The Lewinson Centre at 165 Willesd&n High Road.
Where a drop-ln service was not possible, and this resul+ed In 2 number of changes to the way the se￿1¢&
could be carried out. In many ways these prÈ*mpled ch3ng88 necessitated by the Cttronaviius lockdown
from 23rd March 2020, and this allowed 3 smoother Irangltion lo working from lome. This Service df livery
model continuea lor the whole year ard despite a nurnber of logistical challÈnges, continued 10 provide a
service to th8 r&sidenls of Brent. Our thanks go lo LB Brent for thé glft of 10 laptops ID enable the tearn to
work liom home.
De5Plte the many challenges. there was a successful Cibz8ns Advi￿ Audit In March 2021, and mo$1 areas
examined received the highesi fJiings with governan￿ and fisk managemeni In this c2legory.
The main LB Brenl contract which should have ended in March 2021 was extended, initially for six months
and thon 12 months allowing more lime to prepare thp organisalion lo bid for th& new lender.
During 2020-21 the major contract once again continued lo be Ihe olle with LB 8rEnl. atthough the tontract
with the Departmeni of Work and P¢n510ns. giving advice and support lo peopl& claiming Universal Credit
15 also a $19nificant Income stream and has beén renewed for another 12 month$
The year nas also seen Changes lo the Trus199 8oard and bNO naw Chairs of the sub-commillees. 8ecaus8
of the vaiious COVID regulations all Board and sub-committ8e meetings have been held rernolely.
P2ge S

BRENT CITIZENS ADVICE BUREAUX
Trustees, Report for tha Year Ended 31 March 2021
2. OBJECTIVES AND ACTIVITIES
In setting obieclives and pl8nning for activities, the Tru51e63 have given due consideration lo general
guid2ncÈ published by the Cliarily Corntn155ion relating to public benefit and In particular to Its
supplement3ry public benalil guidance.
2.1 Gonoral obJoG.tLYoo
Th& principal ohieciive of thp charty is
'Th8 pronlolion ol any chari13bl: PLJfPOSes for,'h& benelii of Ihp Gommiinity in London by tl18 3dtr8nLemÈiit
of eiyucation, the proleciion of health and th8 Isli&l ol PLlV&rty. sickngss and d15frg55
The th2rily has the gen&ral aim ol contributing lo the quality ol life of the 335.300 rèsidents IONS eslitnatel
Of the borough ol Brent through the prcvision ol free. Independent, Inipartial and confidential advi￿.
Cilizei)s Advice 8rent ICABI prides itsplf on being a dynarnic, responsive organisalion, providing high
quality advitt and Information for the full benèfit of Brent resiaenls
OLJr advice covers the spectrum of 153LJes facing contemporary society Our Intervenliony frequently have a
51gnific3nl Impact on t￿r tlienls, live5 For example, during this ye8r of the pandemic we as515ted many
Illore clients with applications for Universal Credit. Th& increa8Èd number of er,quirie5 io th15 category
formed 21 lea51 15010 of th8 ben&fil enquiries we received an increase 01250 lu on tho previous year Our
aim alvjays Is lo ensure have a better urder51anOing of their legal position and greater confiden¢e lo assert
and political change has Impacted on the boraugh The Trustee Board acknowledges the Inherent
challengE5. bul lo continue to provide a relevanl sep4ice In '.he modern erd. wè rnusl embrace change,
adapt 3nd be 21ort fDr fresh oppOrtun￿lIeS 10 sustain and uevelop the vital rol& w8 perform
Due lo th8 obvioLJS need for aclvice and 5UPPOrt on Universal CrEdit 35 a result of the pandernic. Citizens
dvice rnanaged to Secure funding frorll Ibe Departrnenl lor Work and Pensions lo enable local Citizens
Advice offices Ihrou9hodl Enylaiid and Wales lo support c1811narils. The pioiEcl 15 eiililled Help lo Claim.
Prior lo the ¢105ure of job c8nlres during ',he pandemic, CAB provided advice al both Har1esden and
Wembley Job Cenires. Wle now help claimants rèmtriÈly by telephone and webchat
High levels of demand for our service continue. whelh8r delivered remotely by telephone or electronically 11
has not been p0551ble lo run 2 drop-ln service and there has beeri Iiicieased dem3na on the telephone
sÈNice and pgopl8 r8questiDg advice via ema,.1 In particular.
On& of our tasks Is 10 aggrpgate 3nonymisett Inlorm31ion obtained frotn in(Jividual cli&nls so that Il ean be
used by national CiliLeFis Advice lo Inform ￿ntral government ol the consequence of legislativc. cconomic
and social change for Brcnl rosidenis In the various categories ol advice that we offer and ive coiitinue lo
do this and provide Litizens Advice with fèedback on Ihgir fesearch and c8mpaign agenda.
Th8 challenge lo CAB Is 10 maintain a highquality Se￿itt at a time of change when the competition for
funding Ihroiighoui tha voluntary sector continues lo In=rease 3s In past years iwe greatly appreciate Ihe
recognition giveii lo tsur work by the London Borodyh o)1 Brenl since CAB'5 iocepFion al 115 current location
In 1981. Despite unparallÈle4 pressure on Ils r&sourc&s, the Council continues to support and encour3g8
cur work. Central to the wDrk til the orgèn15alion Is Ils educational role. both by enabling clien15 to exercise
etter ¢onlrol over th8ir Iiv&s by easily at=essing the Inform81ion th&y need. ard through the recruitment
and training of a tearn of local volunloors.
P3ge 6

BRENT CITIZENS ADVICE BUREAUX
Trustees. Report for the Year Ended 31 March 2021
As a result ol the skills acquired by our volunteers under a rigorDUS, bul suppartive training programme led
by our Training Officer. most volunteers who leave our service succéssfully obtain paid work In a range of
different C3reers. CAB is prcud lo contribute to the local economy In this viay The recruitment and training
of volunteers during the year was h3￿pered by COVID reslriclions
2.2 Qatsqo.r￿￿q￿.1drt.a￿d
As In previous year5, the demand for advice In welfar8 ber,efils, debt. employment 3nd holising was high
and accounted for 88P/g of all ei)quiries, up 9 pèrcenlag& points on last ye3r. Financial gain5 madè lor
¢lienls during the year were £2 541,786 an Increasa of 701￿ on last year The number ol people frorn Black,
A313n and minority ethnic backgroundg présenling al CAB fell to the lowest recorded In trany years al only
410lJ ol all clignts. The pandamic brought a surga ol While British clients. an Increa59 trom 8 /0 last year lo
23Dlo this year. These repres8nled people who would not ordinarily have come lo CAB bul have found
themselves In need ol advice due lo the Impact of '.he pandemic, finding th&mselve8 laid off work.
furloughed or having to c121ffl benefi15 for the first time. We will be monitoring th￿S closely to measure Ils
Ther& was 3150 a slight recluction in tlienls from 'Other While background, al 14010. 36Q/o of our clients were
disabled or had a long-term limiting health problem, down Irorn 41 % last year.
55Q/o of our clients were women Idown 210 on la51 yearl The number of people aged 25 and over
approaching CAB continued lo be high, with 87.th aged bètwèon 25 2nd 64 Both the und81 25s and the
aver 64s who consulted us retnained Itm. with bath under 25s and those over 65 being just 7910, the latter
having reduced from 10,/. last year- yel another victim of the pandemic.
Our shop-front pr8mises on the W111e5den High Road with 3 bus slop oulside th& door mean that we are
visible and acc8ssible r&source for our cliÈnls, 35°/o of whom liv& In local wards. Stonebridge. Harlesden,
Vdillesden Green and Kilburn.
2.3 Byth¥.IPJon
Our obiÈclives lor 202U121 were lo-.
1. Maklng it ea818r to get relevant advlce Sn Breni
CAB want to make Il Èasier 10 gel relevant advice In Brent by providing an a¢¢essible and multi-channel
servi￿ that rneet$ a$ m2ny Loniinunity and clienl needs a5 possible and respond lo clianging iieÈds CAB
will Improve Its telephone advice servicg a5 3 priority.
When we s&e clien15 face-to-lace we will provide our serviees In a pleasant. well-equipped and
well-designed environrnenl.
2. Being mofe influential
We will use the evidence provided by clients and users to be more Influential. dev81oping and conlribuling
10 rosear¢h and camp35gn activity that leacls lo ImprovÈmen's In policy 8nd practice and prevents problem5
and systemic failure We will woik In partnership with other agencies and oiganisalions wherever possible
and und&rtake 'esearch and campaign work'.0 underslard and prevent systemic failures.
3. Bg¢omlng a stronger and mor9 Sustainablo $gTViCV and organisation
CAB aitD5 to becornÈ a stronger and mor8 sustainable se￿iCe ancl organisaiion and aims lo be th8 first
choice for funders and commis510ners We will inc.easo our financial 8UStain2bilily by diversitying our
funding portfolio and look 81 mofe Innovative wèys of IncotnE generation.
Page 7

BRENT CITIZENS ADVICE BUREAUX
Trustees. Report for the Year Ended 31 March 2021
4. Being an oryanisation stafl and voluntggr5 lovo to work for
CA8 will create a iullure that Is friendly, collaboraiivs and Innovative an(1 that adapts to the changing
needs of our client5 Equaliiy. diversiry and Incl-Jsion will bè lundampnial to this tultdrÈ
Whai should have been a return to refurbished offices that were Ill for purpose for boih clients and staff
as Iruslraied by Ik.e various COVID restricl'ons Insiead from a totally olfice-basÈd and public facing
seNi¢e. the organ1s3tion rnanaged lo fftigrate lo a remote hom8-based s8Nice, complying with GDPR and
continuing to Lleliver the service al the required Standard.
3. ACHIEVEMENTS AND PERFORMANCE
The level of demand has COntinu8d lo be high as Is rellect&d In the high volume of clients CAB dealt with
during Ihe year. The bald figures cannot rellecl the complexity ol som£ of th8 cages resolved which
viere rnDre challenging for the 3dvice team because of changes 10 legislation underpinning the
govèrnmonl s attempts '.0 tackle the pandemic, eg the Introduction ol Ile furlough scheme and reslriclions
on lkne recovery of debts and reposse5510n ol accommodation. CA8 ha5 had lo train all paid staff and
volunteers In these new major areag as well as the changes to other categorie5 of our work Our team ha5
be&n Instrumental In training advisers In DlhEr organisaliDn5.
Cor8 Advice Servica
We h3ve a contract with Brent Council lo deliver advice services lo people who live, work Dr study in th8
borough Wle ar8 exp6rt5 in welfare benefits and debt and are a¢¢rediied with an AQS standard In general
help with casework This accreditation was renewed In May 2021. We work clasely with Age UK Harrow,
Hilling<Joii and Brent making referrals for p8op18 in need through eilher disability, or Ill hèalth. ur who have
care r88ponsioililies anLI who Treed home visits. Durirg the P3nd8mic, AUKHHB h8V8 also b8en working
remotely bul have continued lo provide a service.
The overall council funding of £502,255 lof which É97.090 was paid lo partners! enabled us lo help witn
15,449 enquiries lan Increase of 16QA on last y&8rl Experiènce ￿aS shown Ihal inve51inent In our advice
servic98 directly benefits the Council becau58 our early iYterv&nlion can avert costly 8xp6nditur& on
sla'.utory sÈNices further dawn the line, as 15 demonstrated by the positive outcorN85 we obtain for local
residents
The second contract, for which we are required lo form arid devElop an advice network and adminislei a
grant progr)mrTr$ Is subconliaclecl lo CVS Bf&Trt CVS Brent also continua lo support us with the
development ol the Brent Advice Matters IBAMI web51te and are subcontracted to do so.. the website Is
design&d lo Improve access '.0 local advice and to assisl ivilh self_help lo those resident5 who are able lo
support themselve8 which has been even more Importanl In the last year Visils to the 51te this year
Increased by 25nl.
S.p.e.clall.1149ry.Ic
This s a pan-London debt advice sÈivitt.e, funded by the Money and Pen510n5 Service IMaPSI with 23
participating oiganisations. foynboe Hall Is IhÈ proiÈtt lead The contract Ihis year Is consid&r3bly mor8
onerous, with several new -hallenging KPIS being Introduce4 Wlhilst IhB nuff ber of people to be seen has
rem31red constant there has been a signific3nl reduction In lunding The conlrael will be recommissioned
In tho financial year 2021122
Page 8

BRENT CITIZENS ADVICE BUREAUX
Tru3tees' Report for tho Year Ended 31 March 2021
4olllLEliher Frtyo L•4al Adlll£th
Th15 proiecl, now ID 115 20th year. continue5 to be generDU51y 5UPPOrted by Clyde & Co LLP. This
International law firm ha5 been fundin9 a coordinator lo SÈNI-É our Honorary Leg31 Advice IHLAI sessions
since Ipe prJiÈci siartÈd In December 2001 and we are Indebtod to Ihem for Ineir ¢onlinuod supprirt of the
project. Oui Virtual HLA EmplDytnenl Advice Clinic continuès lo thrive, an4 cliEn15 are advised by lawyer5
from Clyde & Co via Skype. Thi8 model ol dElivery nas provÈn lo be essential during thE pandewic and
attempts arÈ being made to retruil more volunteers lo the seNItÈ
Hejp to CJ4lm
This proie¢i has been funded the DWP since April 2019 and Is designed lo en8urÈ that pÈople who claim
time 2nd ensur8 thai paym8nl Is basèd on accurate. up to dais Inforrnaiion. We h81p pÉople lo comp18t8
the form, which can be daunting lor those who are not familiar with 18chnology, as everything now has 10
be done online, and support IheTn with the claim up to the date of their fir51 p3yment. This puls CIliz8n8
Advice offices in a strong position to become lamiliar with the pitfalls of the clairn proces5 and to challenge
Cèntr81 Gov&iniMent to address and Improve them
EuEQll¥￿uA[Qo S*ttlofftonLSupttort
CAe ioingd five local Citizens Advicè offices In north London to provide lelp to vulnerable EU Citizen5 Vlno
wish lo settle In the UK. Again appli¢aiions must be made online and clients re¢ei¥e support vvith this. Thè
project 1$ led by Citizens Advice Barnel and fund8d by th6 Home Oftice Funding was éxi&nded to June
2021 whan Ihe EUSS scheme 8nded.
Wlndru9h
CAB successfully 5UPPOrted several clients who have been affécted by the government's mishandling of
their slalu5 In the UK. The project was funiJ&d by the Home Office aiid brokered by Citizens Advi¢e
This has been a particularly challenging experience for both clients and the adviser working on the pro-&ct
a$ they relived the Iniuslice5 01 their experiences in order lo make their cl8ims
Oulrea¢h 8Èr¥ices
There has b&en a further extension of tris contract to March 2022, but funding has been reduced yet again
by a further 10 Its. Tbe approach adopted at Ihe c8nlres. Ivhere parents ol chilrjren under the age of 5 are
seen and appointments for complex cases are made at our Willesden office continues, although
appointments are given lor parent5 to be advised via the telephone
CAB worked with the Centre$ in the design of the new Family Hubs ol which the￿ are 8 In the borough.
JrLB0yALC￿1rOfoLmjDtdL￿IQ4L￿
Pond INard. Pili& Ward and Slioie Ward at Park Royal Mental Health Centre in Breiii are aaull Inpali&nl
wards providing a safe and Iherapeulic Fjiviropment Iof peoplg with acLJte mental health problems CAB
has been funded to provide an advice Eervic.e for Ihpir inpatient5 since 2004 and work corlinues supporting
them priTnarily with 'Nelfare benelils, hou51ng and debt Thatters. A significant relaliDnshiD ivith the Trust has
built up over".he years 3ncI we hope lo extend Ihis Into th8 lulure.
Page 9

BRENT CITIZENS ADVICE BUREAUX
TfUSt&es' Report for the Year Ended 31 March 2021
3.4 Collaborative work
Working With colleagues from local agencie5 18 now an established part of our tullure There are Inherent
ch311enges. for exa(nple. some agencies 5pecialise In certain service8 lor a particular calggory of clients
bul over811, we believe thal by collaborating with other organisaiions we offer clients joined up services, and
reduce the Iisk ol failed relerials. delays and confusion for cliÈnls who may 31ready be desperate for help.
3.S med1a.and.p.fomo￿Qnll Y¢otK
CAB Is an avid usèr ol Twittof. enabling us lo reach new and &xisling clients. comrnunity groups, voluntary
organisations, ¢ouncillor$ and MP$ and the wid8r public Our web511e enables re51dents wilh a¢tes8 to t￿&
Inlernel lo ob121n Inlorm8lion about policy and legislative chang85 of gengial ifflportance, as W811 as those
that may aff8cl th8ir 6ntillem8nl to ben&fils. This aspect has been partiGJlarly useful during Ihe COVID
Wle will continu& to demonstrate to funders, opinion ftrrmers and policy m8k8rs the value of our work by
presentlng 5tat151ical outcotnes that show the Impaci of our v#ork.
Our staff is our greatest resourc8. and Ineir dgveloprnenl Is vital lo ￿aIntaiN a qu21ity servic6 lo clien15
Staff enhance their ski115 by attending remolEly training sessions, regular team bri&ling8 3nd supervision
5e5sions during which they contribute lo the prDce5s of reviewing Ferformance and raising slancl8id5. ThÈ
staff team regularly meet remoi&ly 10 review Ineir work, lo discuss pro9res5 and lu scruiinise practice lo
ensure consistency and &fficiency In the delivery of advi￿ There have been changes during the year lo
locus on service delivery and during 2021, there will be a re51ruciure of the management of CAB to target
reflect staff role changes and target delivery.
Volunteers have a vitsl and Incregsingly Important rol8 111 service delivery. The Trustee B03r4 eonsisls ol
volunteers who bring a 'ange ol skills and experience to the serwice. Their ¢ommitmenl and contribution Is
3 great asset
We would like to express parti¢ulor thanks to Ashok Shah a volunteer for 34 year5, 13tterly as Finance
Officer. who Is retiring in 2021. His s8rvic8 Is reflected In th8 sound financial tn3nagemenl and control of
CA Brent finances, leading lo the successful funding of the refurbishtnent. an(1 '.hat Ihe organizalion hava
had to employ a paid replacement.
Page 10

BRENT CITIZENS ADVICE BUREAUX
Tru$tees' Report for the Year Ended 31 March 2021
4 FINANCIAL REVIEW
In previous years we have reported on the chgllenges all voluntary sector agencies face In the ctsmpetition
lor SLillLe funds. We completed thé second of the +1-year contract with L8 Brent on 31 March 2021 and
are entering 8ri extra ye3r. The contract continues lo attraci $8vings of 5 /0 year on yèar which reflocls thg
new norm Other fullders of our service are also responding similarly or a￿ re-structuring their sÈrvices
hilst the level and complexity of need DI Qui Service users Increases. Typic31 gran15 die offered w,'Ih a
minimal window ol opportunity to apply, and on 8 short-term basis with many strings attached. CA8 has
hatl lo accept the n8w way ol the world and has risèn lo the challengè whilst also gearing up lo advis
c118nts on the lange Df available options. an¢J the congeouénce8 of oebt and low pay continued to lak8 a
Set within the above context, we Devertheless report that during the year we Made Iinancial gains for our
clients, including debt write￿ff5 benefit claims and 3ppeals of over £2 5 rTrillion 1115 appropriate agai
lo pay tribul& 10 th8 teamwork, commitment and skill of our manag915, 3dvi59r5 and volunteer5 wno rnadg
this succes5 POS51ble
The Trustees have continued with Investm8nts In highgl Inl8r8St accounts pending the cornplelion ol office
refurbishment.
Under the Mernorandum and Articles ol Association the charity ha5 the power to invest or deposit funds in
any13wful rnanner whilst having regard lo the suitability of Investments and the need for diveisificalion.
The Tfustees have exarnined the charity's requirements and has establi5h&cl the level ol reseNes Ilhal is
Ih05e funds that freely a￿a￿lable) that th8 charity ought lo havg In light of Ihe niain risks lo the
organisaiion The aim Is lo ensure that the Bureau retains reseThes equivaienl to three monihs ol operating
expenditure to reflect Ihe Trustee5 legal fiduciary obligations on a going concern b5515. fDr example
payment of redundancies or other Iiabililies.. or bridge the funding gaps behveen spending and receiving
resources ftom fundefs. They are also held lo cover possible emergencies. for example sustaining
operations whilst in¢ome generaiiiig aLlivili*s are ui)der way. and lo meet the working capital requirements
of the organizalion lo "oniinue the work ol the organizalion In the event of a significant reduction In funding.
The levsl of unrestricted reservos ai 31st March 2021 were £474,12512020 13Bg.2801 which mèans tne
bureau Is meeting Ils aims of holding three months, operating expenditure
The Trusiegs tonlinue to employ th& fundraising slrale9y. concenlr31ing on raising SUMS that iequife a
marginal staff C081. which has resulted In bringing our reseNes lo the current level.
Page11

BRENT CITIZENS ADVICE BUREAUX
Truste8s' Report for the Year Ended 31 March 2021
5. PLANS FOR THE FUTURE
CA8 will continue '.he activities outlined above 5ubiecl lo salisfaclory funding arrangements. Tha major
Concerns for the ¢￿arItY 'will be the continuing IinaDci31 uncertainty, competition from other 3gencies that
ay seok lo ufidercut by sacrificing qLJality for quantity Ib8 impact on our cli&nls of th& pandemic. ano the
planned ¢ul lo the £20 a week uplift lo Universal Credit, cuts lo grants lo local aulhorities by central
government as a result ol the economic downiuin 3nd the rolling out ol competitive tendering for advi
services. Against a backdrop of financial cutbacks and signific3nlly I&ss money available lo fund local
voluntary groups from tr)dilional sources CAB tnanaged to sustain a reasonable Income level th15 year.
The Trustee Board commends Ihis achievement. One ol the difficulties affecting all voluntary sector
agencies Is that funding Is ,ypically short-terrn. This makes Strategic planning a $19nificanl challenge,
especially when dem2nd ¢onlinues lo IncrE35e. as Is the experience of CAB.
The next year will see the recommissioning of several ctinlratls currently held by CAB 3nd priority will be
given to rnaking a successful bid
The Trustees are cornmitted to sUppO￿ng 8 quality 58rvic8 fof our clienls. on& th21 refl8cts a wide rang8 of
need In the local community.
The v31ug placed on the contribution ol CAB by service users is demon51rat8d In the high 1gvg1 of
sali$faction re¢orded In our rEgul3r supJeys of their view5.
Statomgnt ol Tru$t84#' R••pon•ibiliti•*
Th8 trus186s (who are also the 4irEclors of Brent Citizen5 Advice Bureaux fvr the purposes of CDrnpany
lawl are responsiblè for prgparing the Irusiee$' report an4 the financial slalemenl$ In a¢cordanGe with the
United Kingaom Accounting S'.andards IUfiil@d Kingdom GenEr3lly Accepted Accounting PraGIIGel and
applicable law and regulations.
Company law rÈquirÈs the trus100$ to prepare finan¢1al $13'.emen15 for each Financial year. Under company
law the tru8le8s musl not approve the fiTrancial 5t31ement5 unles3 they are $3115fiecl thai they give a true
and fair view of the slate of affairs af the cnaritable company and of Ils incoming resources and application
of resources. Including Ils Incoffle and expendilur8. lor that period. In proparing these financial stat8m8nts.
the Iruslee5 are required to
select suitab18 accounting policies and Èpply them Consistently,
Otsse￿e the melnods and prinLiples In the Cliarilies SORP..
mak& iudgèments and eslimales thal are reasonabl8 and prudent,
slate whether applicable UK Accounliiig Slaiidards have been followed, subject lo any material
departures disclosed and eyplained In th8 financi21 slal&mentS. 2nd
prepare the financial 5talement5 on Ihe going concerll basis Ljnless il Is inappropriate to presume that
the charitable company will ¢onlinue In busine5S.
The Iruste8s are responsible lor keepiyg ad&quate accounting records Ihal are sufficient to show and
explain the charit3Dle company s transactions and disclose with reasonaDle accuracy at any time the
financisl ptssitioi) ol the charitable company ancj enable them lo ensure that the financial 51alemenls comply
wilh the CoiTipanig5 Act 2?06 They are also ie5pon51ble lor saleguarding the assets of Iht3 ctraritdble
compapy and hence for lakin9 rea50Trable steps for Ihe prevention ano detection of fraud other
Page 12

BRENT CITIZENS ADVICE BUREAUX
Trustees, Report for the Year Ended 31 March 2021
Dlsclosure of Snformatlon to auditor
Each trust8& h35 taken sieps that they oughl lo have taken 8s a trustee in orcjer to fflake Ihems&lve5 aware
of any relevant audit Information and lo establish that the charity's auditor Is aware of that Information The
Irusiees confirm that there 15 no relevani Information that th&y know of and of which they know the auditor
18 unawafe.
Reappointment of auditor
Brebnerg will be pioposed for re-appointtnent In 3¢Gordance with Section 485 of the Companie5 Act 2006
In pr8paring this report. the truslEÈS have taken advantage ol th8 small companiey 8x8mplions provid&d by
section 415A of the CornpaniÈs Act 2008
Thg annual repDrt was approved by the trustee5 of the charity trn
?4)Zi and signed on Its behalf by.
id Askwilh
Chairman and Tru81ee
Amanded accounts
These accounts replace a pieviously filed Set ol accounts for the finan¢ig1 year ended 31 March 2021.
due lo the previously filed sel of 3ccounls not being In acLordance wilh UK GAAP ss reslricled funds
were Incorrectly slated. As a resull of this amgndrnent an amoiinl has bèen reclassified from restricted
lo unie51ricted funds. These amended accounts are now Ihe stalulory account5 for the charity for thB
financial year ended 31 March 2021. They have been prepared as al 29 September 2021 and not at
the dale of the revision. and accordingly do not deal with events between those dales.
Page 13

BRENT CITIZENS ADVICE BUREAUX
Indopendent Auditor's Report to the Members of Brent Citizens Advice
Bureaux
Opinion
We hav8 audil&d the revised fin8n¢121 slat?menls of 6￿￿1 Citizens Advi￿ Bureaux Ilhe 'charily'l for the
year ended 31 March 2021. which comprise the StatÈment of Financial Activities, BalantÈ SheÈl,
Slat&menl of Cash Flows, and Notes lo the Financial Sialemenls, including a summary ol significant
3ccouDling policies The financial reporting fr3m2work thai has been applied In their preparation Is UnitÈd
Kingdllm Accounting Standards. comprising Charities SORP . FRS 102 'The Financisl Reporiing Standard
applicable 111 the UK and Republic of Ireland, and applicable law IUr,i'.ed Kingdom Generally Accepted
Accounting Practi￿).
In our opinion the revised Iinantial sl2lÉments.
give 8 true 3nd fair view of the stale of Ihe charity's affairs 2s at 31 March 2021 and of ils incoming
resources 3nd application of resource5, Including It5 Income and expènditure. for the year then ended,
have be8n properly prèpared In ac¢oroan¢e with United Kingdorn Generally Accepted Accounting
Practice, and
have been prepared In accordance with the requiremen15 01 the Companies Act 2008.
fa,led 10 comply wilh the requirements of the Compan￿3 Act 2006 In lye rèspects .den'.Ilied by the
Basis for opinioTh
We conducted our audit in 3ccoidanc8 with Inlern21ional S12ndards on Auditing IUKI IISAS IUKII and
applicable law. Our respon51bililies under those standard5 are further described In the Auditor's
responsibilitie$ for the audit of the financial statements section of our report. We are Independent ol the
charily in accordancè with Ihe Ethical requirements that are relevant lo 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 w,tY I￿.eSe requirem8nls We b81ieve that the auuii evidenco we havo obtsined Is suffi¢ignl and
appropriate lo provide a basis for our opinion
Conclu$ion$ relating to going concern
In audiling the financial statement5. we have concluded Ilal th8 Iruslees use of the going Concem basis of
accounting In the preparation of Èhe linan¢iai statements s appropriate
Based on the work we have performed, have not Identified any Tnaterial uncertainties relating to event5
as a going concern for a period ol al16asl twelv8 mofjlhs from when the original Iinancial sialÉinenls wero
aulhorised for Issue.
Our re500nSIDiliti&s and the re8pon8ibililies of the Iru$tees with respect to going concern 3re described In
Ibe relevant sections ol this report
other Inlormatlon
rhe Irusleeg are responsible for Ihe olher Infortnalion. Th8 other Inforrllalion comprises th8 Inforrnation
Included in the annual r8por¢ other ltr.an the financial 51alemert5 and our auditor 5 'eport Ihereon Our
opinion on Ihe financ131 $131emenis does not Cover Ihe other Information ar.d except lo the extent othetwise
explicitly 51aled In oar report we do not expre95 any fortn ol 35sur3nce ccnclusion Ihereon.
Page 14

BRENT CITIZENS ADVICE BUREAUX
Independent Auditor's Report to the Mombers of Brent Citizens Advice
Bureaux
In coiiiieclion with our audit Df the financial sialemenls, our re5PQnsibilily is to read the other Information
3nd, In doing SL>, ¢onsid8r whether the other Inforrnation Is matorially Inconsistent with the fin3n¢121
slatÈment5 or our knowledge obtained In the audit or otherwise appears to be materially fflis51aled. If we
Identify such material InconsislenciÈs or appar8nt material misslatemenis, we arg required to determine
whether there Is a mal6rial misst3ternent In Ihe financial slaiemenls or a material rn15slalement of thÈ other
Information. If, bs8ed on the work we have perfortned. we coiiclude tnat there is a tnalerial misstatement ol
this ather Infortnalion w8 are required to report that faci.
We h3ve iolhing lo report In this regard
Opinion on other rnatters pre8cribed by th¢ Companies Act 2006
ln our opinion, based on the work undert3k&n in th8 course of the audit.
th& Information given In the Trustees, Report for the financial year for which Ihe f.'nan¢i21 slat&menls ar8
prepared Is consislgnt with tho fiiianci21 stalernen15,
the Trustees. Report ha$ been prepared in aGcordanc8 with 3pplicable legal requirement5
Matters on which we are required to rèport by excepts'on
In the light Dt our knowledge and understanding of the company and Its environment abiained In the course
of the audit, we have not Idoniified material misslaleThenls In th8 Truslee5' Report.
We have nothing to report In respect of thp following matters where thè Companies Act 2006 requires tD
reoort lo you if. In our opinion
adequate accounting records have not been kept, or returns adequala lor Dur audit have not been
received from branches not Vlsiled by us. or
the financial sialements are not In 8greernent with the accounting rgcordg and returns.. or
certain disclosures of trustees refnuneraiion specified by law are not made., or
we have not receivecl all the Information and explanations we require for our auLlit.
th& trustee5 were not entitled to prepare the financial statement8 In accordance with the sm311
companies regime, and take 8dvanlage of the small conpanies èxemptions in preparing the directors.
report. and from the requirement lo prepar8 a stralegic report
Responslbilitles of tru$tÈe8
A5 explained more fully in the S131ement of Responsibilities 15el out on page 121. th2 Iru51ee8 ar8
respon51ble for the preparation ol the financi31 statements and for being satisFied Iliat they give a true and
fair view and for such Internal control as the trustees d818rmine 15 ne¢es$3ry to enab￿ th8 preparation ol
financial sl3tetnenls that are free frorn rnalerial misstatement, whether due to Ir8ud or error
In preparing the financial 5talemopls. t￿e trustees are rpsponsible for as5essillg the charity s ability to
continue as a going concern, di8cIDSing, as applicable. matters related lo going con¢ern and using the
going Lonc&rn bas15 Of accounling unlpss the Iruslees èither Inlend to Iiquidaie Ihe charity or ID ce35e
opor21ions, or have no realistic allernalive but 10 do so.
P2ge15

BRENT CITIZENS ADVICE BUREAUX
Independènt Auditor's Report to the Members of Brent Citizens Advice
Bureaux
Auditor's responsibiliti85 for the audit of the flnanclal statefflents
Our objectives are to obtain re8sonable 2ssur2n¢e about whether the fipanci8151atemenl8 as 3 whole a
Iree Irom material misslalement, whether due lo fraud or error, and to Issue an auditor's report th81 Includes
our Dpinion. Reasonable assurance is a high lgvel of assurance, bul Is not a guarantee that an audit
conducl8d In accordance with ISAS IUKI will always delect a walerial miss181emenl when il exists.
Misslalemenls tan ar'se from fraLd or error and are considered material If. Individually Of In th& aggregate,
they could reasonably be exppcled lo Influ8nce the &conomi¢ de¢isions of user5 taken on the basis of
these financial slalements.
Irrpgularilie5. Including fraud, are In%tances of non-compliafjce with laws and regulation5. We desig
prtrcedures In line with our r8sponsibililies, ouilined above lo del&ct rllat8rial misslateillenls In respect of
Irregularities, Including fraud. The exi&nt to which our procedure5 3re capaole ol delecliDg ￿rregUlaritIes.
Including fraud Is detailed below-
Based on our unoerstanding of the Charity and the sector in which il operatès, WÈ determined that the
i?rinLipal risks non-compliance with law5 and re9ulatiofjs related lo th& reporiing frarnÈwork IFRS 102.
Companies Act 200S and the CharilioÈ SORP 20191, health and safely legislation and data proie¢tion
legislation These risk5 were cominunicaled lo our audit team and we r8main&d al&rt lo any Indic3tions ol
non-compliance throughout our audit
We understood how the Charity Is complying with relevant ￿gislatIon by making enquiries ol fftanagernent
and conducting a ieview of baard minLles. WÈ 2150 considered the results of our audit procedures and lo
what extent these ¢orroDorate this und&rslanding and as5e5sed the su5ceplibility ol the Charity's financial
statements lo material rry155talemenl. This included considoraiion of how fraud rnight occur evalijalion
of rnanagement's inceniivFs and opportunities for fraudulent manipulation of the financial slateTnents
We designed our auojit procedures lo Identify any non-compliance with laws and ￿gUlations. Such
procedures Included, but WFJre not limited to, Inspection of 3ny regulatory or legal COfrespondencÈ,
Inspection ol grant docuTnentalion an(J the conditions contained therein, challenging as5bmPtions and
judgements rnade by managemonl, identifying and lesling iourn21 entr'e5 wilh a focus on large or unusual
tran5acrioTrs as o5elermined based on our undersianoling ol the business,. and IdÉniifying antj assessing the
effectiveness of controls In place lo prevent 3nd detect fratjd.
As part of an audit In accordance wilh ISAS IUKI, we exera8e professional judgement and maint8in
professional sc8Pticisrr. throughout th9 audit. We also..
Identify and assess Ihe risks of malèrial Inissiaietnent of the financial stalemenls, wheik.er clue lo fraud
or erior, design and perform audit proce4urcs responsive to Ih05e risks, and obiain 31Jdil evid&nce I￿at
is Suffieienl and apprcpriate lo piovide a oasis for our opinion. The risk of not detecling a material
misslalemeni resulti￿￿ from frauj Is higher than lor one resulting frorn error as fraud may involv8
collusion, forgery, '.nlenlional omission5, ffjisrepresenlalions or tho override of Internal control
Ob131n an undEf513nding of Internal control relevant to the aijdil In crder to (Jesign audit procedures that
are appropriate In the cir¢urnstance5. bul not lor the purpose of exprgssing an opinion on thè
effectiven&ss of the charity s Internal conl".ol.
Evaluatè the appropriateness of accounting policies used and tne reasonaJlen&8s of a¢¢ounting
eslimale$ and related disclosures mado by the trustees.
Page 16

BRENT CITIZENS ADVICE BUREAUX
Independent Auditor's Report to the Members of Brent Citizens Advice
Bureaux
Conclude on the appropriateness of the trustees use of the going concern basis of accounting and,
based on the audit evidence obtained. whether a material ￿n￿rtaInty exists related lo events or
ndilions that may cast significant doubl on the charity's ability to continue as a going concern. If we
nclude that a material uncertainly exists. we are required lo draw attention in our auditor's report lo
the related disclosures in the finanaal statements or. if such disclosures are inadequate. to modify our
opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report.
However, future events or conditions may cause the charity to cease to continue as a going concern.
Evaluate the overall presentation, structure and conlenl of the financial stslemenls, including the
disclosures, and whether the financial slalements represent the underfying transactions and events In a
manner that achieves fair presentation.
We communicate with those Charged with governance regarding, among other matters, the planned scope
and liming of the audit and significant audit findings, including any significant deficiencies in internal control
that we identify during our audit.
Use ofour report
This report is made solely lo the charitable company's trustees, 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 stsle to the
charity's trustees those matters we are required lo slate to them in an auditor's report and for no other
purpose. To the fullest extent pemiitted by law, we do not accept or assume responsibility lo anyone other
than the charitable company and ils trustees as a body, for our audit work, for this report. or for the
opinions we have formed.
Darren Bond (Senior Slalutory Audilorl
For and on behalf of Brebners, Ststulory Auditor
130 Shaftesbury Avenue
London
W1D5AR
Date..
14 December 2021
Page 17

BRENT CITIZENS ADVICE BUREAUX
Statement of Financial Activities for the Year Ended 31 March 2021
Ilncluding Intomg and Expenditure Account and Statement of Total
Recognised Gains and Losses)
Unrestrlct&d Designated
funds
Funds
Restricted
fund8
Total
2021
Year ended 31 March 2021 Noto
Incorne and Endowmonts Irom..
Lo¢al Authority Grant
Gran15 & CDnlracls
Donalioris
502.255
502.255
713.905
502
1.340
713.905
502
1.340
".8,540
Inv88lm8nt Incom6
Other Income
Total InCDrn8
Expendilure on..
522.637
713.905
1.236.542
437.792
717.583
1.155.375
Total e¥penditure
437.7921
717,583
11,155,375
Nei inGornellexpenditurel
B4,845
3,678
Net mov&meTht in funds
84,845
13.6781
81.167
Reconciliation of funds
Total fund5 biought fotward
328,548
60.732
211 562
600,842
Total funds f3Trigfl forward
413,393
60,732
207,B84
682,009
The notes on pages 22 to 40 lom) an Integral part of these financial sl&lemenls
Page 18

BRENT CITIZENS ADVICE BUREAUX
Statement of Financial Activities for the Year Ended 31 March 2021
Ilncluding Incomg and Expenditure Account and Statement of Total
Recognised Gains and Losses)
Comparative Statement of Flnancial Actlvitie5 for tho Year Ended 31 March 2020
Unre$tri¢tod Designated
fund$
Funds
Rostrlctod
funds
Total
2020
Year ènded 31 March 2020
Income and Endowments Irom=
Local Authority Grant
Grants & Conir3Ct5
Donations
Inv8Strn8nt income
Noto
514,403
7284
63
3,453
514,403
808,013
63
3,453
800,729
Total In¢ome
Expenditur8 On..
525,203
800.729
1,325.932
402,133
41.258
1663.T90
1.107.191
Tot31 exponditure
402,133
41.288
863,790
Not Incomellexpendlturel
123,070
41,268
136939
218,741
Net movemènt in fund8
123,070
141,2681
136,939
218,741
Reconcili3titsn ol tunds
Tolsl lunds brought forward
205,478
102 000
74.623
382,101
Total funds c¥rrl¢d forward
19
328,548
211,$62
600,842
All of the tharity's activitie5 derive from continuing operations during the above two penoés.
The funds bre3kdown for 2020 Is shown In note 19.
All recognised gains and loss88 are includ8d In the Statement of Financial Aclivilies.
The notes on pa9es 22 10 40 form an integr81 part of these financial stalÈmenls
Page 19

BRENT CITIZENS ADVICE BUREAUX
IRegistration number.. 030918351
Balance Sheet as at 31 March 2021
2021
2020
Noto
Fixed a68ets
Tangible assets
13
271.892
140.988
Current as88t8
Debtors
Cash al bank and In hand
14
216.477
573.090
104,908
749.832
789,567
854 740
Ci8diiof8'. Arnount8 falling due withln ono year
Net Cufronl a$$ei$
1167 6671
1221.414
621,900
633,326
rotal asset¥ le55 current liabilitios
893,792
774,314
ProvlBlon8
17
1211 7831
1173,4721
Not assels
682,009
600,842
Funds of the charlty..
Restrictgd Incofflo funds
Reslricleo lunds
207.884
211.562
Unrg$tTl£ted income funds
Unreslricled funds
Designate4 Funds
413393
60.732
328.548
60.732
Total un¥eslrict8d funds
474 125
389.280
Total funds
19
682 009
600,842
The Financial Statements have been prèpared In accordance wilh the provisions applicable to Small
companies ar.eordins to Part 15 of the Conipariies Acl 2006.
financial statements on page$ 18 10 4Q were approved by the Irusle8s. an4 aulhorised for Issue on
.'4.v U arid signèd on their b&hall by..
skwith
ChairTnan and Trustee
The notes on pgges 22 to 4D form an integral part of these financial statement3.
Pago 20

BRENT CITIZENS ADVICE BUREAUX
statement of Cash Flows for tha Year Ended 31 March 2021
2021
2020
Noto
Cash flows from opergting activities
Net cash Income
81,167
218.741
Adlu$tments to cash flows trom nonwcash items
Depreciation
Inve51menl Income
94.727
1,340
8.000
13.453
174,554
223.288
Worklng capital adlustrnents
Iln¢reaselldecre8se In debtors
ID8crease jIinC￿aSe In Creditors
Charyedlcre4iled to SOFA
Net cash flows from operating actlvitie5
78.120
91457
14.629
153,7471
388 236
Ca8h flow5 Irom invèsting activit185
Interest receivable and similai Income
Purchase of tangible fixed a88els
1,340
225631
3,453
136.3451
Net cash flows from Invosting activities
1224.291
132,8921
Not Idocreasellin¢roa$• In cash and ca8h equivalents
1176,7421
255,344
Cash and cash equivalents al l April
749,832
494.488
Cash and cash equlvalents at 31 March
573 090
749,832
All of the cash flow5 are derived from continuing operations during Ihe above periods.
The Dotes on pages 22 to 40 form an Integral part of these financ1al 8t2lement$
Pag& 21

BRENT CITIZENS ADVICE BUREAUX
Notes to the Financial Statements for the Year Ended 31 March 2021
1 CHARITY STATUS
The charity Is a company limited by guarantee, Incorporated In England and Wales, and consequently doès
not have share capital Each ol the Iruslees Is Iiat>le to contribute an amouiil not èxtÈ&ding £1 towards the
as5els of Ihe ch3rily In Ihe event of liquidation
The ch2rily's registration number Is 1049632 and Ils company registration number Is 03091835.
The address of Ils registered ottice is.
270-272 High Road
NW102EY
2 ACCOUNTING POLICIES
Summary of significant accounting polltiÈs and kgy accounting estimates
These accounts replace a previously filed sel of accounls for Ihe financial year ended 31 March 2021.
due to the previously filed Sel of accounts not being In ac¢ordan¢e wiltt UK GAAP as reslricled funds
were Incorrectly staled As a result Df Iliis artieiidtnenl an amount has been reclassified from restricted
to unrestricted funcjs. These amended accounts 3re rtow the statutory accounts for the eh3rity for the
year ended 31 M3ich 2021
The principal a¢¢ounling policies applied In the preparation of the58 financial siatemenls are set out below.
Thgse policies have Lieen consisleniiy applied lo all the yeats presented, unles5 olheN¢ise stated.
Statement of compliance
The financial slbtements have been prepared In a¢¢Ordan￿ with Accounting and Reporting by Charities
siatÈmÈnl ol Recomrnended Piactice applicable lo chariti&s prep3ring their accounls In accordsnce with
th8 Financial Reporting Standsrd applicable In the UK and Republic of Ireland IFRS 1021 (effective 1
Janu8ry 20191- Ichaiilies SORP ',FRS 10211 t￿e Financial Reporting Standard applicabl& In the UK and
Republic of Ireland fFRS 1021. Théy also comply wilh the Companies Act 2006 and Chari11es Act 2011.
Ba515 of preparation
Brent Citizens Advice Bureaux m&e15 +he dèfinition of a public benefit entity under FRS 102. Assets ancl
relevant accounting policy no'.es The charity has adapted the Companiès Act formats to reflèct the sp&cial
The financial sl3temeThls are presented in $terling which is '.he functional currency of the charity. Amounts
wilhin the fifiancial Statements are rounded lo the n8arEst £1.
Paga 22

BRENT CITIZENS ADVICE BUREAUX
Notes to the Financial Statements for the Year Ended 31 March 2021
Going con¢&rn
The charity is dependent on the continued support of funder5 The Iruslees believe that the charily will
contin& lo ieceive support and accordingly consider Ihal Il Is appropriate lo prepare Iinancial 8ialemenls on
a going concern basis If funding was cul the tr￿51￿￿8 believe that the charity's activitlES, and consequently
cost5. could oe reduced accordingly, and wilh the current level of unre51ricied funds they believe that th
charity could Ccnlinue In operation al 3 lower level of activity for the foresÈeable future. Ihe financi81
slalemenls do not include Ihp adiuslmeTriils Ih8t would result If the charity ur13blé lo continue as a 90ing
concern.
The COVID.19 p3nQemic and 2ssocialed lockdown ha5 affected the way In which Ihe charity delivers 115
$ervicf 8. Man3gement ha5 lormu181ed an action plan tts $leer the charity through this Deriod and believes
that the chafily's re¢¢Tlt experience of providin9 2 telephone Service mean5 that the charity Is
well-positioned to deliver a rernote sep<ice.
In preparing tha 2ccoun15. the trustees have therefore adoFled the going Concern basis.
The principal accountin9 policies adopted in the preparation of the financi31 slalements are sel Oui below
Incorne
Donations and leg3C18s Income received by way ol donations and gr3nts Is re¢ognised when the charity is
leg311y enlilled to the income, certain of receipt and the amount can be qu2nlifi8d with sufficient reliabilty
Incom8 15 recognised when Ihe charity has enlillemenl lo the lunds. any performance conditions attached
to the Items of Income have been wet. It 15 proD3bl& that the Income will be received and the 3mouni can
be measured reliably.
Income 15 dèferred only when the tharity has lo fulfil conditions or the Income relates lo future periods.
Investm8nl Income arise8 from Irterest bearing bank a¢counls 2nd Is recognised on a receivable basis.
Funds
Unre51rictÈd funds comprise 3ccumu131ed surpluses and deficits on general fuiids which are available for
use ai th8 discr&lion cf the Irusteès, In furtherance of the gÈnÈral charitable obieclives.
Restricted funds are subjeel to specific restricted condilions irnposed by th8 donors.
Investsnent Income
All the Investment Incotne 3rises from an Inlere5t-bearing deposit aecounl
Expenditure
All expenditiire is 2CCDunt8d ',01 on an accruals b2S15 and has been ¢lassified under heading5 that
aggreg8le all costs related lo the category. Expenditure Is recogTrised where there ,8 a legal or conslruc'.Ive
obligalion lo make paym&nls lo Ihird pa¢.iÈs, It 15 probable th31 the sèlllemeni will be required and the
amount of th8 obligation c3n bé mÈ2sured r81iably. All oxpondiluro is caiegorised as axpendilure o
haritable acliwil.e5 Include3 governance costs and 5UPPOrt ¢o$t$. Governance cosls nclude those Incuried
In the governance of the charity and ils assets and are primarily associal&d with conslitulinnal and staiulory
roquiremenls.
Page 23

BRENT CITIZENS ADVICE BUREAUX
Notes to the Financial Statements for the Year Ended 31 March 2021
Charltable actlvltle$
Charilable expenditu￿ comprises those c0515 incurred by the charity In the dolivery of Ils a¢tivitie5 and
services for Ils oeneficiaries 51 Includes bcilh c051s that can be alloealed direciSy to such a¢ii¥ilies and those
cosls of an indire¢t naluro necessary to 5UPPOrt them.
Deprociatlon and amortisatlon
Depreciation is proviood on tangible fixed assets other Ilan as5els under construction, so 2$ to write off
the cost or valuation, les8 any &stirnaled residual value, over their expected useful economic life as follows.
Asset cla8S
Deproclatlon method and rate
IT & Communication Equipment
25,/0 per annum 5traighl line
Leasehold Improvernen15
25./0 per annum 51raight line
Research and dgv&loprnent
Research and devÈlopmenl expenditure Is written off as Incuried.
Dgbtor$
Prepayments are valued al the amount prepaid net of any trade di5counls due. Accrued Income 8nd lax
recDverdble 15 Included at the besl eglimale ol the amounts receivable al the balance sheet dale
Tradg and other debtor8 are recogn15ed at the sgttlemgnl amount due.
Cash and cash equlvalent
Cash al bank ano cash In hand includes cash and short term highly liquid Investmen15 with a short maturity
of three months or less frorn thg date of acquisition or opening of the deposit or similar account.
Creditors
Creditor5 are recognised wher8 the charity ha$ a present obligation resulting Irorn a past event Ihal will
probably result In the transf8r of fuiids lo a Ihird party and Ihe amount oue to 59ttle the obligalion can be
measured or e51ifflaled reliably. Creditors are normally iecogn15ed al their settlement amouni after allowing
for any Ir2de discounts due.
Operatlng leaB8 agreements
Rentals payable under operaiing leases are Charged against Income on a straight line basis over Ihe lease
iem)
Penslon?
Meinbers of slaff who ioineo* prior to 31 October 2000 w8r& eligible 10 join the Charity's defined benefit
rnanaged by the Naticnal Association of CItlZEn5 Advice èure8ux after lh& completion ol a qualifying period
of service The scheme Is a multi-&mployÈr pension Scheme and It is not possible to identify th& assets and
Iiabililiès of the scherne which are attributable to 8reni Citizeng Advice Bureaux. In 3ccor¢ance with FRS
102 therefore, the 5cb.eTne 15 accouTrled far as a delineo contribution scheme Contributions lo lkne scheme
arè cliarged lo the Slalernenl ol Financial Activities as they becorne payable In accoidance with the rules of
th8 scheme.
Page 24

BRENT CITIZENS ADVICE BUREAUX
Notes to tha Financial Statements for the Year Ended 31 March 2021
Flnancl¥l instruments
instrument5. Basic financial 1nStrurYent5 are Initially r8cognised at transaction value and 5ub5equenlly
m8asured at Iheii settlernenl value Wllh the exception ol bank loans which are subsequently measured al
arnort.lsed ¢)sl using the effective Interest method Fi%8d assets other than freehold land a￿ recorded al
cleprecialeé historical cost and all other assets and Iiabiliti&s are recorded at cost which is their lair value.
3 LOCAL AUTHORITY GRANT
Unr8Strictsd
fund8
Total
2021
Total
2020
London Borough of Brent..
GenÈral Advice grant
8renl Advice P3rtngrship
Total Loc81 Authority Giants ReTrived
Less Payment5 To Partners
Nel Grant
330,780
171,475
502.255
97.090
400 1615
342.928
171475
514,403
134.000
380 403
4 GRANTS & CONTRACT5
Re8trlcted
funds
Total
2021
Totsl
2020
Clyde & Co
Brent Housing Man8gemenl (Partllgrshipl
ChiiJren's Cenlres
P3rk Royal C8nlre for Mental Health
27.492
26217
128283
23 000
81 054
400
279.146
135,626
12.687
713905
2T,492
26,217
141,041
23,000
116,530
400
300,768
152,268
13,013
800,729
7,284
808.013
Winter WaTmlh Proieci
Universal Support
NCIL
European Union Setllemenl Scheme
Total Re51ri¢ied Grants & Contracts
Other LJD.r&stricled
TDtal Gran15 & Conlratls
713,905
Page 25

BRENT CITIZENS ADVICE BUREAUX
Notes to the Financial Ststemonts for the Year Ended 31 March 2021
S DONATIONS
Unrestrictsd
funds
Total
2021
Total
2020
Anonymous Don21ion5
502
63
502
83
6 INVESTMENT INCOME
UnYe$tricted
funds
Total
2021
Totsl
2020
Interest receivable and similar Income,
Int8rest rec8ivable Dn bank clep051t5
3,4S3
7 NET INCOMEIEXPENDITURE
2021
2020
This is stated after charginy..
Audit of the financial statements
Depreeialion of tangibl& fixed assets
Operating lease payments
7200
89,649
7,200
120427
8 TRUSTEES REMUNERATION AND EXPENSES
No trustees, Tror any persons connected w,Ih Ihem. have received any rernuneration from the charity during
Ihe year.
No trustees hav8 r8C8IV8d any reimtjursed expens&s from the chanty during the year.
Page 26

BRENT CITIZENS ADVICE BUREAUX
Notes to the Financial Statements for the Year Ended 31 March 2021
9 STAFF COSTS
The aggregate payroll cost5 were as follow
2021
2020
staff cost8 during the year wore:
Wages 3pd salaries
Social security ¢osts
Pension costs
708,060
65.536
58,651
706.135
63,101
26,341
832 247
795 577
The rnonlhly averaga number ol persons (including senior managernenl teaml eTnplDyed by the ch8rity
unng Ihe yèar eKpre55ed as full time equivalents wa5 a5 follows
2021
2020
No
General Bureau Services
Projects
Support
29
29
No 8mployee earned In èxce8s of £60,000 during the year12020' no employ8&1.
The charity ¢onsiders its key tllanagernent personnel lo comprise of one person, the Chief Execulive.
During the year the total employment benefil was É53,57012020- £53.5701.
10 AUDITORS, REMUNERA TION
2021
2020
Audit of the fiiiancial staletnenls
7,200
11 TAXATION
The charity 15 a registered charity 2nd as such 15 entitled to certain lax exemptions on Income and
surpluses on trading activities carried on In furtherance of the eharily's primary obieclives. If these profits
drid surpluses are applied solely lor charitable purposes
Page 27

BRENT CITIZENS ADVICE BUREAUX
Notes to the Financial Statements for the Year Ended 31 Mar¢h 2021
12 ANALYSIS OF EXPENDITURE
Governance &
Suppport
Costs
Current year
Staff Cost5
Direct Costs
2021
Total
Gen&ral Bureau Sefyic8s
320,159
512,.J88
812.247
108.257
9,376
78.788
88 144
Governance &
Suppport
Costs
437,792
717,583
1,155,375
Projects
1?6727
234,984
Prior year
staff Costs Direct C03ts
2020
Total
General Bur8au Services
223,230
143.183
35.740
402,133
663,790
Projects
Designated Irefurbishmenll
Totals
572,347
26,570
41 268
211,001
64,873
795,577
100,613
1 107 191
Support ¢ost analysls
Staff travel cost
2021
2020
3.162
65D
Printing, postage and Stationery
Telephone and lax
Computer expenses
Office sundrie$
1,591
9.777
4.854
5.870
7,483
10.892
528
3.333
Insurance
4,597
23,578
4.946
4.929
Rent and rates
28.6OLI
Light and heat
Water
5.991
300
236
Premises and equipment maintenante
Cleaning
Trainirg cost
Reference material
7.043
5.647
843
2.235
283
682
2,367
2.194
M8mbership fees
Payroll charges
Bank charges
Depreciation
Total support costs
5,753
3.100
5.815
3.106
415
343
5.078
80.944
8000
93.377
Page 28

BRENT CITIZENS ADVICE BUREAUX
Notes to the Financial Statements for the Year Ended 31 March 2021
Support cost analysis
Total support costs brought forwaid
Governance
2021
2020
80,944
93,377
Trustee Boèrd ÈxpensÈ8
36
7200
7200
Total governance Costs
Total support and governance costs
7,200
88,144
100,613
13 TANGIBLE FIXED ASSETS
IT&
As$ets Under
Communication$ Construction
Leasohold
Improvem¢nts
Total
Cost
At 1 April 2020
Additions
Reclassificatio
79,1T9
3.381
136.345
215524
225.631
222.250
136.345
136.345
At 31 Msrch 2021
82.560
358,595
441.155
D•pro¢latlon
Al 1 April 2020
Charge for the year
74.536
5.078
74.536
94.727
89,649
At 31 March 2021
79.614
89.64g
169263
Net book value
At 31 Mar¢h 2021
2.946
268,946
271,892
At 31 March 2020
136 345
140988
In the prior year, assets under conslruclion related lo the rtTrajor refurbishment of thè Charity's
principal location. In the current y&ar this ¥vork was completed and the refurbished a55ets entered
service. The a55ets under constiuelion have accordingly been deie¢ognised and reclassified viilh a
new category of tangible a55el.. Leasehold Iwprovemenls. Depreciation has been charged on these
Iletlls fiotn the dale on which they entered service.
Page 29

BRENT CITIZENS ADVICE BUREAUX
Notes to the Financial Statements for the Year Ended 31 March 2021
14 DEBTORS
2021
2020
Prepayments and 8¢crued income
216477
104908
2021
2020
Funds receive(J as agent
Funds paid as ag&nl
Balances held
97,090
197,0901
134,000
1134,0001
15 CASH AND CASH EauivALENTS
2021
2020
Cash at bank
J73,090
74?,8J2
16 CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
2021
202Q
Other laxalion and social security
Other creditors
Accruals
27 240
5.319
135.1Q8
19.140
25.720
17S.554
167 667
221 414
2021
2020
Deferred incomo
D8ferred income at 1 April 2020
Amounts releas8d from previous perio4$
113,4661
13.466
126,9331
13.467
Deferred 5ncome at yÈar end
13,466
Deferred Incoma compris8s funds received by the Chanty which relate to grants whose condition5 for
recognition ar8 fully or partiallly unmet al the year end.
Pag& 30

BRENT CITIZENS ADVICE BUREAUX
Notes to the Financial Statements for Iho Year Ended 31 March 2021
17 PROVISIONS
Pengion
¢ontribution8
provision
Dilapidatio
prgvi$lon
Total
Al 1 April 2020
Incr&as& from fair value adjustments
85,472
38.311
88.000
173,472
38.311
Al 31 March 2021
123,783
88,000
211,783
The dilapidation provision ielales lo the Charity's obligation5 in respect ol the main office lease which
Is due lo expire in 2034. There is currently no unc8rtainty regarding Ihe timing of the cash outflow. nor
regarding any possible reimburspmenl.
18 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Tot81 fund8 at
31 March
2021
Unr¢$trlcted fund8
Gtneral
Designated
RÈstri¢ted
fund5
Tangible fixed assets
Net current a$$el$
Provisions
131.727
493,449
1211.783
140.165
67 719
211,8g2
621,900
211,7831
60.732
Total net 8$sels
413,393
60,732
207,884
682 009
Total funds at
31 March
2020
Unre$trl¢t¢d funds
G&naial
Dèslunated
Restrlctèd
fund8
Tangible fixed assets
Net current assets
Provisions
4.643
497,377
173.472
13fj.345
75,217
140.988
633.326
173472
60.732
Total net ass818
328.548
60,732
211 562
600 842
Page 31

BRENT CITIZENS ADVICE BUREAUX
Notes to tho Financial Statgmgnts for the Year Ended 31 March 2021
19 FUNDS
Balance at 1
April 2020
Incombng
r8sources
Resources
expÉnded
Balance at 31
March 2021
Currènt year
Unr98trict8d funds
Gen&ral
Gen8ral'.und
Desiqnated
Repairs r&serve
328,548
522 637
1437,7921
413.393
60,732
60,732
Total unrestrict•d funds
389 280
522,637
437 792
474.125
Restricted funds
Children'5 CentrES
5.712
fj.476
2.286
1,713
112681
128,283
81,054
279, 146
26217
27,492
1127,9941
187 51DI
1278.2951
26.8291
127 8771
6,001
20
3,137
Universal Support
Brent Housing Management
Clyde & Co
Park Royal Centre for Mental
Health
NCIL
European Union Sertletnenl
Sch8me
London & Quadrant
WDP
Winier Warmth Proj&ct
Catalyst Housing Brent
Caldlysl Hou51ng - Ealin9
8renl Welfare Reform Project
BAS41L
wpwp
VSIF
11.6531
8.215
136.345
23,000
135,626
124 4871
1131,8061
6728
14D.165
12 687
112,6871
19681
968
5,293
8,687
167
2.354
145
1,128
524
5,4D2
17,B62
8.545
1 976
19681
968
5,595
8687
167
2.354
145
1,128
524
5,402
17.862
8.545
1.976
400
1981
Veolia
ottter
Genesis Community Housing
8DIG
Total restricted fund$
211,562
713905
1717.5831
207,B84
Totsl fund8
600 842
1,236.542
1,155,375
682.009
Page 32

BRENT CITIZENS ADVICE BUREAUX
Notes to the Financial Statements for the Year Ended 31 March 2021
Balance at
31 March
2020
Balanco •t
1 April 2019
Incoming
resource¥
R&sourceB
expended
Tran$fers
Prior year
Unrestrl¢t¢d fund$
General
General
Dosignafed
Repairs reserve
Tiaining Officer
205,478
525,203
1402.1331
328 548
72 000
30.000
141.2681
30 000
30,000
60,732
ln? 000
141,268
60.732
Total Un￿￿trICted funds
307 476
525 203
389,280
Restrlcted
Children's Cenlres
4.294
9,185
141,041
116.530
300.768
1139,fj231
It19,2391
1298,2611
5,71?
6.476
2.286
Universal Support
Bont Housing
Managernent
Clyde & Co
3.370
13.1081
26.217
27,492
127,8741
125,6521
11.2681
Park Royal Contra for
Mental Health
NCIL
7.837
23,000
152,268
122.6221
115,9231
8,215
136,345
EurDpean Union Settlement
Schetne
London & Quadrant
WDP
13.013
113.D131
19681
968
6.476
8.687
167
19681
968
5,293
8,687
167
Winter Warmth Project
Calalysl Housing Breni
C31$lysi Housing Ealing
Brent Welfare R8forrn
Projèct
BAS41L
wpwp
VSIF
400
11.5831
2,354
145
1,128
524
5,402
17,862
2.354
145
1,128
524
5.402
17,862
Veolia
Olhei
Genesis Comrnunily
Housing
8,545
1,976
8.545
1,976
8DIG
Total restricted funds
74.623
800.729
663.790
211.562
Total funds
382.101
1.325 932
1 107,191
600,842
Page 33

BRENT CITIZENS ADVICE BUREAUX
Notes to the Financial Statements for the Year Ended 31 March 2021
Name of fund
De5criptlon. nature and purpose of the fund
Generalist advice to parents Wlth children aged 5 and
under In ',he London Borough of Brent.
The prov151Dn ol specialist debt advice to Brent
res￿entS
Children's Centres
Helty 10 Claim prvie¢i supports Universal ¢19imants.
up to the dale ol Iheir first payment, 10 receive their
Univer581 Support
8ieiil Huuèii)y Parti)ership
The provision of mon8y and debl advic8 to Brent
Counc',I tenants and leaseholdÈr8
The provision of free honorary legal advi￿ with the
support of Clyde & Co Inlefnalional Law Firm.
Wglfarg benefits and Wioney advice '.0 Inpaiienls of
Park Royal Centie lor Mental Health.
Refurbishm8nl of the Brent Cilizgns Advice Bureau
office which Is Included within fixed 3$sels where the
exp&n(JItLire is considered c3piial In nature.
Assis12nce lor vulnerable EU nationals in the
Borough ol Brent In 5UPPQrting applications for 18ave
lo remain under the EU Settlement Schem8.
Provision of support with p8rsonal budget to
Universal Credit claimants
Provision DI mon?y advice to L&Q tenants under their
Pound Advi¢e Proi&cl.
Provision of welfare benefits, Èmployment and
hou51ng advice lo clients of Weslminster Dru9
Project.
PrO￿ls1on of financial suppport to those axperiencing
Iu81 poverty through donations made by patrons of
Ihe Tricycle Tbeaif8 and others.
The provision ol woney advice lo Calalysi Housing
Ipnanls and leaseholders living In Brent.
The provision of rnoney advice to Catalyst Housing
lenant5 and le38ebolders living In Ealing
The prov1510n ol wellar& benefits 3nd debt advice ID
Qrent residents directly attected by chaoges lo thÈ
welfare benefits syst8m
Thg provision of debt and 8rrployMenl sdvic8 10
people aged 1844 referred to the oTfice by Age UK
er8nl In order lo promote 2nd maximise the
Independence ol Brent's older and disabled PEopLe
through high quality acressible advice and guidance
Clyde & Co
Park Royal Cenlre for M&ntal Health
NeighbDurhood Community Inlrasiructure Le
European Union Selllemenl Scheme
Personal Budget Servi
London & Quadrant IL&QI
Wo$tminster Drug Prniecl IWDPI
Wintèr Wamth
Catalyst Housing Brent
Latalyst Housing Ealing
8rent VVell8re Reforrn Project
8AS41L
P2g8 34

BRENT CITIZENS ADVICE BUREAUX
Notes to the Financial Statements for the Year Ended 31 March 2021
Name of lund
De$¢ription, nature and purp059 of thg fund
The provision of legal and wellara benefits advic8 10
residenls of the Sl Raph381's Eslale In addition lo
5UPPOrting Ihem lo manage their personal financ&s
succ8ssfullly, as well as providing advic8 and to
UP5killing those living In Brent who 3re directly
affected by the rolllout of Universal Credit.
Funding lo Improve the employability of local
unefflploy8d residents through volunle6rin9.
Funding to allow local residents to clear dom85tic
water d&bls (ended in D8e&mber 20121.
rhe provision of money and debt advice to Genesis
Cotnmunily Housing tenants andl8aseh0￿erS (ended
March 20131.
Fun4ing to deliver 8dvice to disabled people and
people with long-term limiting health problems
wpwp
Voluntary Sector Initiative Fund IVSIFI
Veolia
Genesis Community Housing
Brent Disability Interim Gateway IBDIGI
The designated unreslricied fund 'Repairs Reserve relates lo funds originalSy set aside lo cover
ur)expecled expendituie aiising from the office reluibishmenl. The work has now been ¢ompleted and
the Iruslees expect lo return these funds ID general unrestricted funds In the next financial year.
Page 35

BRENT CITIZENS ADVICE BUREAUX
Notes to the Financial Statements for the Year Ended 31 March 2021
20 PENSION AND OTHER SCHEMES
Defined benefit pen5itsn *chemo8
The charity participate5 In the National Association of Gilizens Advice Bureaux Pen510n Jnd Assurance
Plan 119911 wh ch Is a funded d&liiied benefit arfapg8rrÈnl The employers operate a dpfined benefit
scheme In th8 UK This Is a sep2raie truslee-administerèd fund holding the pension 5cherne assets to meet
long-lerm pension Iiabililies. The major assumpiion8 used by the acruary and delai15 ?f thÈ 8cherne are In
tho scheolLilps annp¥Ad tn t￿￿4￿. ar.r.niinlS Th? schedules do not form part ol the audited financial
statements Th2 annual contributions by 8rÈnl Citizens Advice Bureaux is £9.000.
Citizens Advic8 I'thg Principal Employrsr'l op8rate5 3 defined b8nefit schome I'lhe P13n'l In the UK which
rovides both pension5 In retirÈment and death benefits lo membeis Pension b8nef1t5 are related 10 the
members, final salaries at ielirement and their length ol sérvice 31 the date they reiirefj 01 left pÈnsior)able
5eNi¢e The Plan closed lo lulure accrual on 31 March 2008. The Plan al80 contains some money
purchase AVCS and Pfolecled rights funds. which are not ..ncluded In Èlese disclosures.
In 8ccordanGe with the schedule of conlribulions in force over th8 2021122 accttunting year. the
contributions to the Plan lor the year ending 31 March 2022 are expected lo be E2 579.000. which In¢lu4os
£2,279,000 towards the deficit aid £300.000 a5 an allowancè ltsr adminislralian expense5 and all scheme
levies
The Plan Is a registered scbeme under UK legislation. The Plan is subject lo the 5cherne funding
requiromenls outlined In UK legislaiion The Plan Is govorned by thg Plan'$ Trust Dee<J ap.d Rulès d2te(14
April 2011 The Trustee Is responsible for the oper21ion 2nd the governan¢e of the Plan. Intluding making
decisions regardipg Ilie Plan's funding Inveslmenl strategy lallhaugh Ihey ar8 required lo consult the
Principal Employerl.
A full actuarial valuation of thè Pl8n was carried out as al 31 March 2021 by a qualified Independent
a¢tuary. based upon membÈrship data as at 31 March 2019. allowing for assumed tnembership
movem&nls over the periGd from this date, as well 3$ any actual transfer5 oul or trivial commvlaiioi)s over
thè period.
The mosl recent formal actuarial valuation ol the Plan was as at 31 Maich 2019 and rovea18d a funding
defic11 of £68 501 000 In the recovery plan 8gr&ed following Ihe valuation the Prin¢ipal Employer and olhÈr
parti¢ipaiing employers agrep.d lo pay deficit reduction conlribulions of £2.279.000 per annum with the view
to eliminaiing th8 delicil by 31 M2rch 2037
Thè Iiabililie5 of the Plan ar8 Dased on the ¢urrenl v81ue of &xpec'.ed ben&fit P3ymÈnt cashflows 10
member5 of the Plan over the ne¥1 60 or moro years The average duration ol the Iiabililie5 IS
approximately 16 ye8r8
The Plan Is exposed lo actuarial risks such as market Iinve51rnenll risk, Interest rate risk. inflation risk,
currency risk and longevity risk.
Pag& 36

BRENT CITIZENS ADVICE BUREAUX
Notes to the Financial Statemonts for the Year Ended 31 March 2021
The major assumptlons used by the actuary wertr (In nominal termsj a$ lollows.-
Asat31
March
2021
A8at31
March
2020
Discount rate
2.10
2.40
330
2.8
2.80
2.QO
Revaluation ol deferred pensions In exc&ss of GMP
Pen510Tr In payment Increases of-
CPI or 5'h p.a. If less
CPI innation since relir&meni or 5Vo p.a. compound If loss
CPI or 3¥D p.a. If less
Commulalion of pen510n for cash al r8liremenl l /p of HMRC maximum)
2.80
2.80
2.00
2.80
2.50
1.90
75.00
75.00
Assumed Ilfe expectancies on retiremont at age 65 ar•..
Asat31
March
2021
A$at31
March
2020
Year$
Years
Currènt UK pensioners al retirement age- rnale
Cuffenl UK pen510ners al retirement age letnale
Futur8 UK pÉnsiDners al retirement ag8 mal
Future UK pensioners al ffttirement age- female
21
24
23
24
23
26
26
Page 37

BRENT CITIZENS ADVICE BUREAUX
Notes to thg Financial Statements for the Year Ended 31 March 2021
Tlre assets in the Plan were..
Value at 31
March
2021
Value at 31
Mar¢h
2020
Multi asset funds
Sliuctured Equity
Cash
72.995,000
24,849.000
1 509 000
61 086,000
24 279.000
594 000
Fair Value of Plan a888t$
99,353,000
85,959.000
The a¢￿al return on asset5 over the perlod was..
A$at31
March
2021
A¥at31
Mar¢h
2020
Return on schem8 as88ts
14,282 000
188,000
R¢¢on¢lllatlon of schem8 a55ets and liabilities to assets and liabilities recogn15ed
2021
2020
Present value of defined benefit obligation
Fair value of schem8 asset5
(181.415,0001 1140,310,ocoI
99,353.000
85.9i9,000
DBfln¢d benoflt ponslon Scherne dèflclt
62 062.000
IS4.351.000
R8conciliation of op¢nin9 and closing balanc85 of tlje Present valu¢ ol the defined boneflt
obllgatlon
2021
Present value 21 start of year
Currer,t service cos1
140.310.000
652.000
3.322,OOD
21,568 000
14 437.OQOI
Actua1131 gains and losses
8enelils paid
Present Value al end of year
181.415,000
Pag& 38

BRENT CITIZENS ADVICE BUREAUX
Notes to the Financial Statements for the Year Ended 31 March 2021
Reconciliarlon of openlng and closing balances of thÈ fair value of Plan assets
2021
Fair value at start of year
Interest Income
Rel￿rn Dn plan assets, excluding arnounls Includ8d in inl8re$l Incomellexpensel
Employer contributions
8enefils paid
85.959.000
2.052.000
12230000
3.549 000
14.437.OGOI
Fair valu8 at and Df year
99.3S3 000
The pension scherne has not Invested In any ol the charity's own financial inslrurnenls or In properties or
other a55els used by the charity.
The amounts r•eognlsed In profit or loss
Asat31
Maich
AS at 31 March
2020
2021
SeNice cost- Including current and p351 Servi￿ costs and Iiabililie$
SeNice cost- 2dministr2tive cost
652,000
1,270.000
1,922,000
866 000
Nel Interèst on the nel defined benefit liability
Total oxp8ns0
1 366 000
2,232.000
Rem&a$urement of the net delined b8nÈllt lialjllity (a5setJ to b8 shown in DCI
Asat31
M•r¢h
2021
A$ ot 31 March
2020
21,568.000
12,823,000)
,995.000
Return on asset5, excluding Interest Income
Changes in the effect of the asset ceiling excluding Interest Income
Total remeasurem8nt of th¢ net defined b8n8fit liability lasseti to be
shown In OCI
112,230.0001
9,338 000
828,000
Pag8 39

BRENT CITIZENS ADVICE BUREAUX
Notes to the Financial Statements for the Year Ended 31 March 2021
21 FINANCIAL COMMITMENTS
Total lulure minimum lease payment5 under non<ancellabl8 operatln9 I￿aSeS are a5 follows..
2021
2020
Land and bulldlng¥
Within one year
6gtwo$n ono and fivg y9&rs
After fiv8 y8ars
28.600
114,400
215,382
28,600
114.400
?.64,550
378 382
407 550
22 LIABILITY OF MEMBERS
The Charitable Company is limited by guar8nlee and has no share capital. In the event of the Charity
be￿Trg wound up, the liability in respect ol Ihe guaranlEe Is limited lo 10 £1 per member of the Charity
during the Iitne they are a tnember, or one year Ihereatter. zs staled in the Memorandum and Articl85
of Association. There is no one controlling party.
23 COMMITMENTS
Capital coffjmitmtnts
The totsl amount of fin8ncial ¢ommilment8 not included in the Slatem8nl of Financial Position is £NIl12020
£19e.J881.
24 RELATED PARTY TRANSACTIONS
There wers no r8laled party Iran58clions in lh8 year.
Paga40