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2022-03-31-accounts

Company number: 03110908 Charity number: 1050358

The RCJ and Islington Citizens Advice Bureaux

Report and financial statements For the year ended 31 March 2022

The RCJ and Islington Citizens Advice Bureaux

Contents

For the year ended 31 March 2022

Reference and administrative information ...................................................................................... 1 Trustees’ annual report .................................................................................................................. 2 Independent auditor’s report ....................................................................................................... 31 Statement of financial activities (incorporating an income and expenditure account) ................... 35 Balance sheet ............................................................................................................................... 36 Statement of cash flows ................................................................................................................ 37 Notes to the financial statements ................................................................................................. 38

The RCJ and Islington Citizens Advice Bureaux

Reference and administrative information

For the year ended 31 March 2022

Company number 03110908
Country of incorporation
United Kingdom
Charity number 1050358
Country of registration
England & Wales
Registered office address
Suite LG 03, Bridge House, 181 Queen Victoria Street,
London, EC4V 4EG
Operational address
Royal Courts of Justice
Strand
LONDON, WC2A 2LL
Central London Family Courts
4th Floor, First Avenue House
42-49 High Holborn
LONDON, WC1V 6NP
Islington Council
222 Upper Street
LONDON, N1 8JH
Directors The Directors, who are also trustees under charity law, who served during
the year and up to the date of this report are detailed within the directors'
report.
Company secretary Bridgehouse Company Secretaries
Suite LG 03, Bridge House,
181 Queen Victoria Street,
London, EC4V 4EG
Bankers C Hoare & Co Limited
37 Fleet Street
LONDON, EC4P 4DQ
Solicitors Milbank Clifford Chance
10 Gresham St 10 Upper Bank Street
LONDON, E14 5JJ LONDON, EC2V 7JD
Auditor Sayer Vincent LLP
Chartered Accountants and Statutory Auditor
Invicta House
108-114 Golden Lane
LONDON, EC1Y 0TL

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2022

The directors present their report and the audited financial statements for the year ended 31 March 2022.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

The Charity’s objects are to promote any charitable purpose for the public benefit by the advancement of education, the protection and preservation of health and the relief of poverty, sickness and distress in particular, but without limitation, for the benefit of those having business at the Royal Courts of Justice and others living or working throughout England and Wales, in particular in the London Borough of Islington and surrounding areas.

The principal activities of the Charity are:

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2022

Achievements and Performance

This year, along with the majority of the legal advice sector, we returned to working in the office. Seeing staff and volunteers again was a welcome morale boost and meant we have been able to offer in person appointments alongside phone and zoom slots. Towards the end of this year more and more people approached our services in person, and we are proud that we have continued to respond to the legal advice and support needs of people and families that need it, driven by our mission:

We exist to tackle inequality and poverty through the delivery of national and local legal advice, support and information, that ensures people resolve the issues that affect their lives.

We set the following aims in a strategic plan for the next 2 years:

In this report we refer to a number of case studies to help bring to life the work of our various services. Each example has been anonymised to protect client confidentiality and some of the details have been changed.

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2022

Under the “access civil and family legal advice” aim:

We had tried many avenues to get some legal advice without success and then we came across RCJ Advice. You completely understood the position we were in and helped us with each aspect of our complicated case.

Civil legal advice

Abdul came for advice as he had recently discovered that there was a county court judgment registered against him in 2020 which he knew nothing about. He only became aware of the problem recently when he had applied for a loan and had been informed there was a problem following a check of his credit record. This revealed the unpaid judgment.

On investigating further, it was discovered that a former landlord, who had illegally evicted Abdul from his accommodation in 2019, had also subsequently obtained a judgment for alleged rent arrears. The proceedings had been sent to Abdul’s former address after he had been evicted. A fact that the landlord was aware of.

The alleged rent arrears were not properly due, and the proceedings had been sent to an address that meant Abdul would not have received them and so he did not have an opportunity to object. The landlord obtained a judgment in default.

Abdul was advised that he had a good defence to the landlord’s claim and an explanation as to why he had not responded. This meant that he could apply to the court set the judgment aside. The landlord refused to agree that the judgment should be set aside.

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2022

Our solicitor helped Abdul to apply to the court and prepare a witness statement supporting the application. At the court hearing Abdul was successfulin setting aside the judgment and the landlord’s arrears claim was dismissed. The landlord was ordered to reimburse the court fees Abdul had incurred. We also helped Abdul to apply to correct his credit record by providing the court’s order to the Registry Trust which cancelled the judgement, and his previously good credit rating was restored.

Bankruptcy and debt advice

Housing legal aid

Ebru’s local Council had accepted a full housing duty to her in 2020 and had placed her in temporary accommodation.

An offer of accommodation in the private sector was made to her in discharge of the council’s housing duty which the client had refused on the basis that this offer was not suitable.

Following rejection of this offer, the Council notified Ebru that the duty owed to her had come to an end on the basis that she had refused a suitable offer of accommodation and that her temporary accommodation would end within a month

Ebru was distraught at the thought of being homeless. She was a single parent of 3 young children aged 5, 3 and 1 years old. Ebru was vulnerable due to suffering from physical and mental health conditions. She had contracted Covid at the start of the pandemic when she was due to give birth. Her baby was born whilst she was under treatment for Covid and both mother and baby remained in hospital for around 9 weeks due to complications.

Since being discharged from hospital, Ebru has suffered from ongoing severe shortness of breath, chest pain, weak knees and severe depression.

The accommodation offered was unsuitable for several reasons including being unaffordable and on the second floor with no lift. Ebru was on universal credit and subject to the benefit cap which meant that she would have had to top up her rent out of her benefits by around £100 a week. A post Covid medical assessment had found that Ebru suffered from severe breathing difficulties particularly when manoeuvring stairs and could only manage at best one flight of stairs with some difficulty.

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2022

We requested a review of this decision, making extensive representations and further requested accommodation to continue pending the outcome of the review. Temporary accommodation was continued and eventually a review decision was made overturning the Council’s decision and Ebru and her family moved to a new home: they are all delighted and thanked our housing solicitor for changing their lives.

Possession hearings have gradually returned to the courts. Our team have continued to assist people by working on non-legal aid cases. The number of clients helped during the year was 439 (577 2020/21) but these cases were predominantly non- legal aid.

Immigration consultancy

Our immigration legal advice assisted with 3,017 queries from Local Citizens Advice across England and Wales (2,168 queries 2020/21). Alongside this service, our immigration solicitor takes on complex cases and an example of the successes our team achieves for clients is below:

Hadush came to the UK to care for his sister who had terminal cancer and has since died. Hadush’s sister had a son who he was looking after, however, his visa was expiring. Hadush could not get help from a local solicitor’s firm as he was unable to pay for the solicitor’s services or pay the Home O ffi ce application fee. He also sought advice from his local law centre, but the law centre did not have capacity to assist him.

and his English is limited which made things even harder.

In the end Hadush was referred to his local Citizens Advice who called our Helpline in September 2021. The solicitor took instructions from the client. Hadush explain that he could not return to his country for many reasons. The Ethiopian government had ceased to issue passports to Tigray citizens, there was war, and his nephew was only ten years old.

The solicitor obtained documents about Hadush’s case and took the view that he should apply under the EUSS for a Zambrano right instead of a grant of FP which Hadush had, and which had expired. The EUSS would allow Hadush to apply for settlement (indefinite leave to remain) sooner.

Our solicitor carefully prepared the application and submitted Hadush’s application in November 2021. On 30 March 2022 Hadush was invited to enrol for his biometrics to allow him to be granted leave to remain under the EUSS.

The Local Citizens Advice said, “We would like to thank you very much indeed for all that you are doing to support Hadush and his nephew. Your support in finding a resolution to this very stressful situation was really helpful as we know it impacted them both so greatly. You have been magnificent.”

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2022

Employment Legal Advice

We secured funding from Trust for London for our Employment Legal Advice Service (ELAS) in October 2021 This service was developed in response to Covid 19 issues and targets low paid workers. This year they assisted 559 people (from December 2020 to March 2021 they assisted 185 people). ELAS has successfully reached people in low paid work, living in deprived communities. 34% of our clients are white British, 66% represent very diverse ethnicities and 31% are disabled.

An example of our work is:

Keira worked as a PA to a businessman for a number of his companies. She has chronic kidney and eye problems requiring reasonable adjustments at work. When the Covid lockdown started, Keira’s employer refused to provide her with equipment to work from home. This caused her to suffer significant pain from the resulting migraines and back issues. Keira raised a grievance about this when reasonable adjustments continued not to be provided. As a result, her employer increased her workload unreasonably and began to bully her, such as making her account for her toilet breaks - humiliatingly her in front of other staff. Keira suffered a breakdown and left work due to stress. She began an employment tribunal claim but was ordered to re-particularise her claim. ELAS helped her draft a Scott Schedule of around 6000 words setting out every allegation of discrimination, victimization and failure to make reasonable adjustments. We helped draft amended particulars of claim and letters requesting disclosure. We helped Keira write a letter setting out the strengths of her case and proposing settlement. Keira settled for £15,000 on terms that she resigned. Keria reports she is so much happier and feels she can move on with her life as her health is under control.

Family Legal Advice

An example of our work in helping people to resolve very stressful situations is :

We acted for Puspa a mother in respect of her husband’s application for contact with their children. He was very abusive during the relationship and the police have been involved. His correspondence was very confrontational. Puspa then started divorce proceedings on the basis of his unreasonable behaviour. He refused to return the acknowledgment of service. We then had to prove he had been served and he made this difficult. However, he then sent a lengthy email to us making various allegations against Puspa and within this email he commented on the petition. It was clear that he had been served with the petition and so we used his email to apply for an order of deemed service. This was granted and we were then able to apply for the decree nisi and proceed with her divorce

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2022

which was granted. Puspa told us she was delighted with our service and able to move on with her life.

FLOWS

Volunteers

Pro bono representation was limited as most hearings were conducted on a remote basis. The CLIPS scheme delivered by the Chancery Bar Association was the only scheme that remained operational during this year and represented 88 Individuals. We are working with courts to agree the return of the advocacy schemes later in 2022.

Under the “achieve justice through advice, information and complementary support “aim

The Charity responded to an increased need for people to access advice through different channels. We designed support packages for specific groups and adapted existing services.

Miscarriage of Justice Support Scheme (MCJSS)

For over 20 years, we have delivered advice and support to individuals referred by the Criminal Cases Review Commission to the Court of Appeal resulting in a miscarriage of justice.

An independent baseline study of 60 MJSS clients we have worked with over the last 20 years we have delivered the service and the research found:

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2022

Our achievements this year have included:

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2022

Time Together Contact Centre

A referral was received from a senior Judge requesting Time Together provide six supervised contact sessions weekly, for Dad and his daughters aged 2 and 4. Dad and his ex-wife had separated when their youngest daughter was 7 months old due to alleged threatening behaviour towards Mum and an alleged threat to abduct the children

Contact had been ordered by a court and attempted at another centre, but Dad was asked to leave the centre due to his inability to comply with the terms and conditions. Following a further hearing, Dad, Mum and children were referred to Time Together.

We agreed that the girls should bring comfort toys with them to the contact session and that Mum should leave her coat, buggy etc in the room during contact so that it provided some reassurance to them that their Mum would be coming back once she had left the room.

Dad stated that, from his experience at the previous contact centre, he was sceptical about contact working at Time Together. But,

Feedback from the parents:

Dad “They provided a thoughtfully arranged reintroduction over 6 sessions which, as a result, was entirely successful. The service is professionally run. I can’t fault it. It was all taken at the children’s pace. I feel really positive about the future”

Mum “It has really helped my girls get to know their dad again in a fun environment. Staff especially thoughtful in providing toys they liked and making them feel comfortable and safe. The Time Together staff are upbeat and positive.”

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2022

CourtNav

CourtNav FL401 is the award-winning FLOWS tool which supports survivors to complete a domestic abuse injunction application and have this checked by a legal aid provider.

Our FLOWS service continues to respond to the dramatic increase in domestic abuse which was exacerbated by lockdown conditions. In response to this increase this year FLOWS:

During the financial year 8,758 survivors were made safe through CourtNav preparing non molestation and occupation orders, and the initial statement. Solicitors across the county reviewed 7,768 applications and submitted successful applications. For some women they produced a warning letter. Anyone not wanting to access legal aid is referred back to our RCJ Advice FLOWS team - this team assisted 990 women with domestic abuse injunction applications.

Feedback includes:

I want to express my gratitude for your support and the Court Nav team. It sounds cliché but I couldn't have done it without you. It is not only because of the application form but the legal guidance you have provided in deciding if and when to apply for the non-molestation order.

Separated Parent Information Programme (SPIPS)

Our SPIPS team delivered 485 SPIP sessions over Zoom (471 zoom SPIP sessions 2020/21) to 1,836 separated parents (1,727 separated parents 2020/21.

Feedback is hugely positive:

Positive enforcement and encouragement with emphasis on what participants are doing well and that we are all good parents

The communication + delivery was all done in a very respectful & caring way, which helps to then open up to discuss the issues in a way that I didn't feel judged or under pressure at any point.

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2022

Under the “fairer and accessible Islington” aim

An example of our work:

Terry had a personal debt portfolio of £6,000. In addition, Terry has mental health issues and is in receipt of Employment & Support Allowance (ESA Support Group) and Personal Independence Payment (PIP).

Terry had a deficit budget when he was referred to us.

During our assessment, we identified a problem with his ESA award (as his Severe Disability Premium was never paid for years).

Following our intervention with the DWP, his severe disability premium was reinstated to reflect on his current ESA award. In addition, this award was backdated for a few years.

Terry’s ESA backdated payment was £15,000

ESA award increased to £198 per week.

Terry has now paid off his debts.

To add to the repayment of one of his debts which was £2,000, the creditor agreed to accept £600 and then write off the balance.

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2022

Our overall achievements

Under the “strong and sustainable” aim

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2022

Plans for future periods

Our advice services face a perfect storm of increased demands and funding challenges.

In response to changes and challenges to our funding we continue to review and revise our service delivery specifically:

Public benefit

The directors have considered the guidance contained in the Charity Commission's general guidance on public benefit in reviewing the Charity's aims and objectives and in planning its future activities.

The directors confirm that they have complied with the duty in section 4 of the Charities Act 2006 to have due regard to the Charity Commission’s general guidance on public benefit, ‘Charities and Public Benefit.’

The directors confirm the following in relation to the two key principles of public benefit:

Principle 1: There must be an identifiable benefit or benefits

The Charity’s objects are to promote any charitable purpose for the public benefit by the advancement of education, the protection and preservation of health and the relief of poverty, sickness and distress in particular, but without limitation, for the benefit of those having business at the Royal Courts of Justice or living, visiting or working in the London area.

The directors review the activities of the Charity against its aims on an on-going basis and are satisfied that all activities continue to be related to its aims.

No detriment or harm arising from the activities undertaken by RCJ Advice, including Islington Citizens Advice, has been identified.

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2022

Principle 2: Benefit must be to the public or a section of the public

The beneficiaries are individuals from across England and Wales having business at the Royal Courts of Justice. Our debt work is under a London wide contract for those or living, visiting or working in the London area. A number of clients who suffered a miscarriage of justice live outside London, as do a proportion of our Litigant in Person clients.

We charge a nominal fee for reports from our child contact centre supervised sessions and a small fee for private SPIP sessions. No fees are charged to individuals for our advice services to ensure maximum access. We promote our services widely in order to reach vulnerable sections of the community.

A number of private benefits arise from the activities of the Charity. Individual clients may benefit as a result of obtaining legal advice from the Charity. The Charity also employs and remunerates staff. These are incidental benefits arising from carrying out the Charity’s aims.

Structure, governance & management

Governing document

RCJ Advice was formed in November 1978. We became a charitable company limited by guarantee, incorporated on 6 October 1995 and registered as a charity on 3 November 1995. The Charity commenced its operations on 7 November 1995. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.

All directors give their time voluntarily and receive no benefits from the Charity. Any expenses reclaimed from the Charity are set out in note 6 to the accounts.

Appointment of directors

In accordance with the requirements of the Articles all elected directors shall retire from office at the third annual general meeting following the annual general meeting at which they were elected but may be re-elected. At each of the first three annual general meetings following adoption of these Articles one third of the elected Directors shall retire in rotation but may be re-elected.

A number of the directors have historically been recruited from the law firms that were involved in the major reorganisation of service delivery of the Charity in the 1990s. The Chief Executive is responsible for delivering an induction programme to all new directors. Training opportunities are offered to all directors and a skills audit is conducted biannually.

Organisational structure

The directors of the company are also trustees for the purposes of charity law and under the company's Articles. The Charity is a company limited by guarantee and has no share capital.

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2022

The Board of Directors ("the Board") meets quarterly and is responsible for the strategic direction and policy of the Charity. At present the Board has 18 members from professional backgrounds relevant to the work of the Charity. A scheme of delegation is in place and day to day responsibility for the operation of our services rests with the Chief Executive. Client services and delivery are the responsibility of the Director of Legal Services, Director of Family Services and the Director of Citizens Advice Islington. Personnel, ICT and finance matters are the responsibility of the Director of Finance.

The Charity carries out an annual review of salary levels across London Citizens Advice and other relevant organisations including key management posts. Any proposed amendments to salary scales or remuneration of key staff are taken to the Employment & Finance Sub-Committee meeting for initial consideration. Any decision to change salary scales or remuneration levels is then taken to the Board for final decision.

Connected organisations

The Charity is a member of Citizens Advice. Citizens Advice agencies delivering advice services are all individual charities and Citizens Advice itself is also a registered charity, as well as being the membership organisation.

Directors

The following people were directors of the Charity on the date of approval of the report or had been directors during the course of the year.

The Right Honourable Lord Justice Peter Jackson Mona Vaswani Nick Atkins Alex Carruthers Jon Gale James Gilbey John Hine Paula Hodges QC Christine Howard Graham Huntley Mr Justice Robin Knowles CBE Roger Leese Guy Pendell Saaman Pourghadiri Andrew Denny Patrick Robinson Ali Sallaway Paul Thwaite Holly Ware

(Chair) (Deputy Chair) (Treasurer)

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2022

Alison Lamb Chief Executive Jeanette Daly Mathias Chief Operating Officer Citizens Advice Islington Rebecca Scott Director of Legal Services Janice Massingham Director of Finance Rita Suglani Director of Family Services

Financial review

2021/22 has again been a challenging year both financially and operationally as we faced the double challenges of an increasing demand for our services from clients and the continuing difficult fundraising environment, with standstill grant values and delays in renewing grant income or securing replacement funding streams for services. We budgeted for a breakeven target on our general reserves for the financial year 2021/22 knowing this was a difficult target as we were starting the year with a number of funding gaps for our new and established services and were continuing to subsidise our much needed housing legal aid advice service which continued to see reduced levels of income following the stay on housing possessions during the pandemic.

We are very pleased to have been able to achieve (and improve on) the breakeven aim and to report an increase in our general reserves of £108,596 (after a transfer of £2,500 to the restricted fund) at 31[st] March 2022. Of the surplus on the general fund £60,245, related to the movement on the annual leave accrual which, as expected, reduced significantly this year due to staff using up accrued annual leave from the pandemic lockdowns and returning to our standard procedure for carry over of unused leave. The balance of the surplus on the general fund includes a performance payment of £38,385 on the Debt Free London advice project to the credit of our debt advice team who met all the required output and quality targets.

This year’s result is significant as we face an unprecedented challenge in the 2022.23 financial year due to delay and uncertainty of our civil and family legal team funding. Following the end of the Litigant in Person current funding stream, funding for litigants in person is being moved to an open competition bidding process. The increase in our reserves in 2021.22 will provide some assistance in managing funding gaps in 2022.23 as we adjust our operational structure to adapt to any changes in funding this process may bring.

The income and expenditure show a surplus on all funds of £75,751 for the year resulting from a planned deficit or drawdown on restricted funds of £32,845 and a surplus on the general fund of £108,596 after a transfer of £2,500 from the general fund to the restricted fund.

During the year we have met funding gaps from our reserves whilst successfully securing new replacement funding for the immigration consultancy service with Citizens Advice from the Legal Education Foundation and ongoing funding for the employment project from Trust for London.

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2022

In October 2021, the London Citizens Advice Development Project started with the recruitment of the Development Manager funded by 27 local citizens advice services and hosted by RCJ & Islington Citizens Advice. The Development Manager has successfully secured funding of £1.2 million for a major project across London Citizens advice service starting in June 2022.

We continued to deliver: our core legal and family advice services to litigants in person as a partner in the LIP strategy funded by the Ministry of Justice; our much needed Finding Legal Options for Women (FLOWS ) project funded by the Ministry of Justice; the Islington Citizens Advice service funded by Islington Council (with funding from Cripplegate Foundation for the Three Advice project); and DWP Help to Claim project funded through Citizens Advice where we provided services remotely by phone and video link. The Help to Claim project finished on 31[st] March 2022 and two of the three staff team moved to a follow-on project with Camden Citizens Advice service.

Our funding strategy continues to be based on attracting funds that will enable us to develop and enhance our core services (working in partnership with other organisations where appropriate) to ensure need is met. We strive to secure and develop new funding streams which will assist us in diversifying our income, maximise unrestricted income and ensure we are not over dependent on a small number of major funders. Thus, enabling us to remain a financially viable organisation in the future.

This strategy is central to our work as a partner in delivering: the Litigant in Person legal advice services funded by the Ministry of Justice; the FLOWS project and ongoing development of CourtNav and SupportNav; and working in partnership with Islington council and other advice services in the London Borough of Islington.

The net decrease in the restricted funds of £32,845 relates mainly to the use of funds held at 1[st] April 2022 for the Immigration Consultancy project (£39,231); Enfield Homelessness Solicitor (£6,250); debt and bankruptcy adviser fund (£10,763) all of which were not fully funded in the year and have been subsidised from general reserves.

FLOWS funding from the Legal Education Foundation brought forward of £5,976 and £15,000 received in the year contributed to promotion costs and £7,933 of FLOWS spend in the year was met from the CourtNav fund. The balance of the CourtNav fund of £29,541 donated by Freshfields Bruckhaus Deringer LLP will be used to contribute to the costs of ongoing CourtNav and SupportNav developments.

The net decrease in restricted funds was offset by a surplus on the London Citizens Advice Development service funded by local citizens advice services in London. The balance of the individual grants totalling £37,406 will contribute to funding the project in the first half of 2022/23.

The balance of £9,416 on the Ministry of Justice fund relates to earmarked spend on interpreting and translation costs for Time Together clients attending child contact sessions in 2022/23.

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2022

The surplus on the general fund for the year of £108,596 is the net effect of a surplus on unrestricted projects and activities of £47,951 and the reduction in the annual leave accrual for leave entitlement still to be taken of £60,645 which relates to all projects and activities across the organisation. A surplus on the Separated Parents Information Programme (£29,747) and other donations and interest (£89,317) after fundraising costs) allowed us to subsidise the cost of housing legal advice by £46,676. This loss on the housing legal aid contracts partly arose from the continuing delay in realising legal aid income after the stay on possession hearings during the lockdown.

RCJ Advice & Islington Advice continues to monitor its supplier contracts and costs to ensure we achieve value for money and the most effective use of resources. Our largest non -salary spend is on IT Support and development and we have continued to invest in this working with our IT support providers Coopsys to carry out a project which reviewed homeworking and data security to ensure we had effective systems in place to manage and monitor hybrid working arrangements post- pandemic. Each year we successfully complete and renew our Information Assurance Small and Medium Enterprises and Cyber security accreditation giving us added reassurance in this new hybrid working environment.

The Charity’s income for the year was £3,316,822 (compared to £3,387,048 in 2020/21). The small net decrease of £70,226 in income results from the net changes in funding streams across established services; (the new London Citizens Advice Development Project and a reduction in donation income of £86,223 relating to one off funding received in 2020) and the timing of annual donations.

RCJ Advice received increased funding in the year in respect of:

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2022

the stay on possession hearing during the year. Due to the importance for clients of housing advice the directors made the decision to continue to subsidise this project from general funds.

The increases in income were offset by reductions in income in respect of:

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2022

starting on 28[th] October 2021 for 18 months. This change accounted for £30,073 of the decrease in income.

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2022

We are enormously grateful for the continuing support of donors who have made generous donations of funds and pro bono support. Total services in kind this year from all donated services is valued at£ 348,545 (2021/22: £329,962) an increase of £18,583.

This change reflects:

We continue to have an ongoing programme to recruit and train Honorary Legal Advisers from City legal firms to meet the demand of the civil rota and from family practises to meet the significant demand for our family legal advice service.

Services in kind continue to represent a significant and important contribution to the work of the Charity in meeting client need.

The Charity continues to benefit from a significant donation of time from volunteers who provide general advice to members of the public at Islington Advice or who volunteer in administrative roles or as a trustee of the Charity. In accordance with the SORP, this time is not included in the accounts, but the value of the contribution has remained unchanged and is estimated at £123,311 (2020/21: £123,311). We have a programme of continual recruitment and training of volunteers across the services as a significant number of our volunteers successfully move on to paid employment.

The Charity’s total expenditure in 2021/22 was £3,241,071 (compared to £3,555,829 in 2020/21), a total decrease of £314,758. Of this decrease, £250,181 related to salary costs;

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2022

£187,512 of which was accounted for by the annual leave accrual adjustment over the two years 2020/21 and 2021/22. This adjustment is material and reflects the accrual of the salary costs related to annual leave entitlement at 31[st] March 2021 of £127,267 for leave accrued and not taken due to the pandemic / lockdown and then in 2021/22 the reversal of part of this accrual by £60,245 as the value of annual leave entitlement accrued but not taken at 31[st] March 2022 reduced to £67,022 as staff used up leave during the year 2021/22. The impact of the annual leave accrual is reflected across all project salary costs and support salary costs.

The total net decrease in expenditure reflects the operational changes associated with the changing income streams explained above, new projects in the year, as well as the additional staff costs of the annual leave accrual.

The changes in expenditure by fund is related to:

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2022

the change from the annual leave adjustment of £9,952. Grants payable to other Citizens Advice services increased by £4,000.

Restricted reserves carried forward at 31st March 2022 include:

The Charity held funds of £845,549 at 31st March 2022 of which £111,440 related to restricted funds (set out above) and £734,109 to unrestricted funds. Of the unrestricted funds, £30,083 was tied up in fixed assets.

Fundraising

The Chief Executive leads on all fundraising activities and submits all bids for contracts and grants. RCJ Advice does not use professional fundraisers or commercial participators. We do not seek donations from individuals or use third parties to undertake fundraising activities on our behalf. The Charity has received no complaints in relation to fundraising.

24

The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2022

Reserves policy

The directors have reviewed the reserves of the Charity. The review encompassed an analysis of current and future income streams, the identification of the core services that are provided by the Charity and the likelihood of income continuing in the future. The directors have adopted a riskbased approach. An analysis was undertaken of our services alongside a review of committed expenditure for all service delivery areas, cash flow and consideration of the major risks to which the Charity is exposed.

Reserves levels have been reviewed based on the impact on funding in the charitable sector posed by the impact of the Covid 19 pandemic; current period of high inflation and the risk of a global economic downturn together with our current experience of delays in the agreement and receipt of established core funding grants. The directors consider that it would take at least six months to replace funding for the Charity's core strategic services and/or to restructure the services in response to a reduction in funding. Accordingly, the reserve should represent the expenditure that would be incurred during such period in continuing to deliver and/or in restructuring the affected services and meeting any closure costs associated with winding down areas of services. At current levels of activity, the prudent level of reserves required is £725,000 to protect key core purpose and essential legal advice services and infrastructure costs and if necessary, leave sufficient working capital to continue the activities of a restructured organisation.

In the current environment the level of actual free reserves held are sufficient for us to move to a restructure or potential closure of services within this time in a managed way. The risk being that we lose services from the loss of valuable staff and knowledge when replacement funding may be within reach.

The current level of free reserves is £703,026 the value of the general funds. Designated funds held of £30,083 are not included as they represent the fixed asset reserve which is not easily realisable.

25

The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2022

Risk Management

The Board carries out an annual risk management review to update its risk register.

The Charity’s risk register is reviewed, monitored and updated quarterly by the Employment & Finance Sub-Committee. It is reported to all directors on a quarterly basis at the full Board meetings. The Board has assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity and is satisfied that systems are in place to manage our exposure to the major risks.

A summary of the major risks is set out below:

Principal risks / uncertainties Actions in place to manage risk
Significant reduction or loss of income; Regular liaison and meetings with funders and
delays in funding decisions and inability stakeholders.
to replace funding for strategically
important projects in the short term. Ongoing programme of promotion of new
strategically important services to raise the profile
of project work and embed importance of services
as part of the organisations core offer.
A fundraising plan is in place to identify and
establish new funding streams for the medium to
longer term and diversify income to reduce the risk
of dependency on individual high value funders.
This plan is reviewed quarterly by the Employment &
Finance Sub-Committee. Ongoing development of
service delivery is launched to meet changing client
need.
Change in government / minister Maintain key contacts communication on
/government approach to importance of importance of Litigant in Person strategy and what it
Litigants in Person (LiP’s) strategy is delivering. Monthly meetings in place with HMCTS
resulting in phasing out or end of Litigant
and Ministry of Justice.
in Person and FLOWS funding after
current grant round. Website is in place to assist with effective triage,
LiP’s referrals and access to services.
Implement changes in service delivery model as set
out in the Three- year Business Plan to ensure more
LIP’s are able to access legal advice through a
variety of channels, respond to on the day
emergencies and meet ongoing developments in LiP
strategy.

26

The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2022

Impact of post pandemic environment Effective communication strategy with all
and entering a period of sustained stakeholders, clients, staff & volunteers including
hyperinflation. regular briefings, meetings with funders and court
staff / judiciary to update on changes to service
delivery and the impact of post pandemic
environment on our operations.
Full hybrid service model is in place providing
telephone advice and face to face advice where
needed.
Employee support scheme is in place for staff and
volunteers and weekly team meetings are in place.
Risk of terrorist attack at main office sites Staff and volunteers are consulted and advised on
– Royal Courts of Justice, Family Legal procedure in the event of terrorist attack.
Centre & Islington council.
Provision is put in place to implement the
procedure.
Lack of time / resources to effectively Recruit skilled and experienced staff.
plan and implement processes and
procedures needed for SMART working Ensure budgets for new projects include appropriate
including new projects. costs to fully support the project and any extra
resource implications for the whole organisation on
full cost recovery basis.
Behaviour beliefs are embedded and applied in
recruitment and induction process for new staff.
Introducing and enforcing processes with timely
reviews
System security and permissions All main systems are cloud based delivered by
compromised (virus, hackers, cyber- providers with appropriate accreditations and cyber
attack) Data compromised. security.
Quarterly review meetings in place with IT support
provider.
Permission and set up /deletion of cloud accounts is
restricted to nominated authorised staff only.
Multifactor Authentication or two factor sign is in
place for all key systems.
Homeworking data protection and acceptable use
policies are inplace.

27

The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2022

Information Assurance Small Medium Enterprises (IASME) and Cyber Essentials Combined Scheme Self Assurance accreditation has been achieved and is renewed annually.

Data protection not met resulting in loss Data protection and security policies are in place
of data and form part of the office manual which is
accessible to all staff and volunteers.
Staff and volunteers undertake annual data
protection training.
Egress and R Mail encrypted e-mail are in place.
Cyber insurance is in place.
Home working policy is in place with restricted
access to systems by mobile devices.
Audit of personal equipment used by staff for home
working is carried out annually and as part of
induction for new staff and volunteers.

A detailed complaints procedure is in place and clients are advised of this when their case is taken on. A full complaints report is presented to the Service Delivery Sub-Committee and to all directors on a quarterly basis.

Health and Safety is within the remit of the Director of Finance and key health and safety risks are identified and monitored as part of the organisation’s risk assessment process.

28

The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2022

Statement of directors' responsibilities

The directors (who are also trustees of the Charity for the purposes of charity law) are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the directors to prepare financial statements for each financial year which 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 for that period. In preparing these financial statements, the directors are required to:

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and 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.

So far as the directors are aware:

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

29

The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2022

Auditor

Sayer Vincent LLP was re-appointed as the charitable company's auditor during the year and has expressed its willingness to continue in that capacity.

The directors’ annual report has been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.

Approved by the directors on 27 July 2022 and signed on their behalf by

Nicholas Mark Atkins Director

30

Independent auditor’s report

To the members of

The RCJ and Islington Citizens Advice Bureaux

Opinion

We have audited the financial statements of The RCJ and Islington Citizens Advice Bureaux (the ‘charitable company’) for the year ended 31 March 2022 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

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 Auditor’s 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 directors 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 ability of The RCJ and Islington Citizens Advice Bureaux's 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 directors with respect to going concern are described in the relevant sections of this report.

31

Independent auditor’s report

To the members of

The RCJ and Islington Citizens Advice Bureaux

Other Information

The other information comprises the information included in the directors’ annual report, including the strategic report, other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information contained within the annual report. 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. 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 course of 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:

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 directors’ annual report including the strategic report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

32

Independent auditor’s report

To the members of

The RCJ and Islington Citizens Advice Bureaux

Responsibilities of directors

As explained more fully in the statement of directors responsibilities set out in the directors annual report, the directors (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 directors 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 directors 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 directors either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s 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 an auditor’s report 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.

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 are set out below.

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

33

Independent auditor’s report

To the members of

The RCJ and Islington Citizens Advice Bureaux

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 is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

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

Joanna Pittman (Senior statutory auditor)

3 August 2022

for and on behalf of Sayer Vincent LLP, Statutory Auditor Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL

34

The RCJ and Islington Citizens Advice Bureaux

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 March 2022

Note
Income from:
2
3a
3b
FLOWS
3c
3d
3e
3f
3g
3h
4a
5
Civil & family
Bankruptcy & Debt
Donations and legacies
Charitable activities
Islington Advice
Investments
Raising funds
FLOWS
Housing
London Citizens Advice
Development
Courtnav
Total funds brought forward
Net movement in funds
Reconciliation of funds:
Total funds carried forward
Transfers between funds
Miscarriage of Justice
SPIPS
Total income
Expenditure on:
Total expenditure
Charitable activities
Housing
Islington Advice
SPIPS
Bankruptcy & Debt
Civil & family
Miscarriage of Justice
Net income/(expenditure) for the
year
London Citizens Advice
Development		 Unrestricted
£
89,608
58,385
375,761
-
63,218
7,207
-
-
198,376
65		 Restricted
£
-
178,593
796,304
815,000
-
570,451
65,000
98,854
-
-		 2022
Total
£
89,608
236,978
1,172,065
815,000
63,218
577,658
65,000
98,854
198,376
65		 Unrestricted
£
175,831
-
336,999
-
54,879
-
-
190,644
306		 Restricted
£
-
210,529
903,602
810,476
-
597,872
105,910
-
-		 2021
Total
£
175,831
210,529
1,240,601
810,476
54,879
597,872
105,910
190,644
306
792,620 2,524,202 3,316,822 758,659 2,628,389 3,387,048
356
4,330
381,610
8,734
109,894
8,790
1,385
(2,204)
168,629		 -
178,593
852,543
103
828,909
-
570,451
30,094
98,854
-		 356
182,923
1,234,153
103
837,643
109,894
579,241
31,479
96,650
168,629		 1,030
58,171
392,115
57,363
116,387
49,609
10,129
163,883		 -
199,766
880,209
887,475
-
652,146
87,546
-		 1,030
257,937
1,272,324
944,838
116,387
701,755
97,675
163,883
681,524 2,559,547 3,241,071 848,687 2,707,142 3,555,829
111,096 (35,345) 75,751 (90,028) (78,753) (168,781)
(2,500)
108,596		 2,500
(32,845)		 -
75,751		 13,896
(76,132)		 (13,896)
(92,649)		 -
(168,781)
625,513 144,285 769,798 701,645 236,934 938,579
734,109 111,440 845,549 625,513 144,285 769,798

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 17 to the financial statements.

35

The RCJ and Islington Citizens Advice Bureaux

Balance sheet

Balance sheet
As at 31 March 2022 Company no. 03110908
Note
Fixed assets:
10
Current assets:
11
Liabilities:
12
14
16a
17a
General funds
Total unrestricted funds
Total charity funds
Work in progress
Debtors
Creditors: amounts falling due within one year
Net current assets
Creditors: amounts falling due after more than one
year
Cash at bank and in hand
Tangible assets
Total assets less current liabilities
Restricted income funds
Unrestricted income funds:
Designated funds
The funds of the charity:
Total net assets		 £
146,277
560,373
408,157		 2022
£
30,083		 £
65,399
610,809
451,882		 2021
£
59,553
849,821 748,506
1,114,807
(264,986)		 1,128,090
(379,584)
30,083
704,026		 59,553
565,960
879,904
(34,355)		 808,059
(38,261)
845,549 769,798
111,440
734,109		 144,285
625,513
845,549 769,798

Approved by the trustees on 27 July 2022 and signed on their behalf by

Nicholas Mark Atkins Director

36

The RCJ and Islington Citizens Advice Bureaux

Statement of cash flows

For the year ended 31 March 2022

Reconciliation of net income to net cash flow from operating activities

Net income for the reporting period
(as per the statement of financial activities)
Depreciation charges
Loss on disposal fixed assets
Dividends, interest and rent from investments
(Increase) in work in progress
(Increase)/decrease in debtors
(Decrease) / increase in creditors
Net cash provided by operating activities
Cash flows from operating activities
Cash flows from financing activities:
Net cash provided (used in) investing activities
Net cash provided by operating activities
Cash flows from investing activities:
Purchase of fixed assets
Dividends, interest and rents from investments
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Net cash provided by / (used in) financing activities
Change in cash and cash equivalents in the year
Net repayment of pensions deficit
Receipt of endowment		 £
£
(39,883)
-
65
65
3,907
-
(3,907)
(43,725)
451,882
408,157
2022		 £
£
(39,883)
-
65
65
3,907
-
(3,907)
(43,725)
451,882
408,157
2022		 2022
£
75,751
28,347
1,124
(65)
(80,878)
50,436
(114,598)		 2021
£
(168,781)
33,357
-
(306)
(14,250)
(460,501)
74,588
(39,883) (535,893)
3,907
-		 (1,543)
-
(43,725)
451,882		 (554,115)
1,005,997
408,157 451,882

37

The RCJ and Islington Citizens Advice Bureaux

Notes to the financial statements

For the year ended 31 March 2022

a) Statutory information

The RCJ and Islington Citizens Advice Bureaux is a charitable company limited by guarantee and is incorporated in England and Wales.

The registered office address is C/O Waterstone Company Secretaries Ltd, Suite LG 03, Bridge House, 181 Queen Victoria Street, London, EC4V 4EG

b) Basis of preparation

The financial statements have been prepared in accordance with 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) (Charities SORP FRS 102), The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.

c) Public benefit entity

The charitable company meets the definition of a public benefit entity under FRS 102.

d) Going concern

The Trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

Sufficient funding is secured until 30 July 2023 with adequate reserves and cashflow in place to enable the organisation to continue operating for the foreseeable future.

Accordingly, the Trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern and the going concern position is appropriate.

e) Income

Income is recognised when the charity has entitlement to the funds, 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 from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

38

The RCJ and Islington Citizens Advice Bureaux

Notes to the financial statements

For the year ended 31 March 2022

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

For donated legal services the value of the donated services is an estimated figure based on the average value the civil lawyers firm places on their time and the external market salary rate in the case of family lawyers.

g) 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.

h) Fund accounting

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.

i) Expenditure and irrecoverable VAT

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 classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

39

The RCJ and Islington Citizens Advice Bureaux

Notes to the financial statements

For the year ended 31 March 2022

1 Accounting policies (continued)

j) Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable to each activity.

Where information about the aims, objectives and projects of the charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expenditure.

Support and governance costs are re-allocated to each of the activities on the following basis which is an estimate, based on staff time of the amount attributable to each activity

Raising funds 0.04%
Bankruptcy and Debt 9.15%
Civil & Family 37.79%
FLOWS 21.06%
Housing 2.87%
Islington Advice 20.00%
Citizens Advice London Development Project 1.24%
Miscarriage of Justice 4.12%
SPIPS 3.73%

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.

k) Operating leases

Rental charges are charged on a straight line basis over the term of the lease.

l) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £1,000. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use. Major components are treated as a separate asset where they have significantly different patterns of consumption of economic benefits and are depreciated separately over its useful life.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

4 years

m) Work in progress

Work in progress represents the value of open Legal Help escape fees and Legal Aid cases in housing and family matters. The cases are opened under the Legal Aid Agency Contract and are not completed at 31st March 2022.

Work in progress is valued at the lower of cost and realisable value.

n) 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.

40

The RCJ and Islington Citizens Advice Bureaux

Notes to the financial statements

For the year ended 31 March 2022

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.

p) 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.

q) Financial instruments

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.

r) Pensions

The charity operates a defined contribution scheme for its employees and contributes to the personal pension plan of employees. Contributions are charged to the financial statements as they become payable.

The charity previously participated in a defined benefit pension scheme where its contributions are affected by any surplus or deficit in the scheme but is unable to identify its share of the underlying assets and liabilities in the scheme on a consistent and reliable basis. In accordance with FRS 102, the charity has therefore treated its pension contributions to the scheme as if they were paid to a defined contribution scheme. As the charity has an agreed deficit contribution scheme in place, a liability has been included for the value of these future payments, discounted to their present value.

The scheme is now closed and deficit contributions amount to £3,000 per annum in respect of the one remaining member of this scheme.

s) Partner payments

Partner payments in the form of grants are made to third parties in furtherance of the charity's objects, specifically for the FLOWS project. Grants are accounted for quarterly on receipt of expenditure returns with supporting evidence of spend on the project.

t) Holiday pay accrual

Accruals for holiday pay are recognised at the year-end using the undiscounted costs of any unused paid annual leave expected to be settled wholly before 12 months after the end of the reporting period.

41

The RCJ and Islington Citizens Advice Bureaux

Notes to the financial statements

For the year ended 31 March 2022

Income from donations and legacies
Donated services - Human resources &
Other donations & gifts
Freshfields Bruckhaus Deringer LLP
Herbert Smith Freehills LLP
Linklaters LLP
City Bridge Trust
London Legal support Trust
Allen & Overy LLP
London Legal walk
Slaughter & May Charitable Trust
Central London Collaborative Forum		 2022
Total
£
10,000
3,001
-
25,000
6,000
5,000
10,000
1,365
8,000
2,001
19,241		 2021
Total
£
5,000
42,106
50,000
10,000
10,000
10,000
2,420
5,000
3,500
37,805
89,608 175,831

All income from donations and legacies is unrestricted.

** The pro bono human resources services represents support and advice provided by Herbert Smith Freehills LLP totalling £19,241 (2021: £23,490) and consultancy support for FLOWS Courtnav development from Freshfields of £0 (2021: £14,315).

3 Income from charitable activities

Income from charitable activities
Unrestricted
£
58,385
-
3a Sub-total for Bankruptcy & debt
58,385
-
-
2,925
-
8,495
34,732
-
-
329,304
305
Trust for London
-
3b Sub-total for civil & family
375,761
Legal Education Foundation - Justice First
Fellowship Trainee solitor
Therium Access
Kickstart placement - Charity Works
Legal Aid Agency
Legal
Education Foundation - Immigration
consultancy
CitA Project grants
Access to Justice Foundation - Employment
Capitalise Money Advice Service (formally BIS)
Citizens Advice
Enfield Council
Time Together Child Contact Centre fee
CAFCASS
Ministry of Justice
Pro Bono Legal Services*
Support through Court		 Unrestricted
£
58,385
-		 Restricted
£
178,593
-
-		 2022
Total
£
236,978
-
-		 Unrestricted
£
-
-		 Restricted
£
167,392
87
43,050		 2021
Total
£
167,392
87
43,050
58,385 178,593 236,978 - 210,529 210,529
-
-
75,000
11,545
-
116,058
53,063
442,975
-
66,436
-
31,227		 -
-
77,925
11,545
8,495
34,732
116,058
53,063
442,975
329,304
66,436
305
31,227		 -
-
780
-
43,984
-
-
292,157
78		 65,500
2,670
300,000
49,517
-
-
18,016
422,975
-
44,924
-
-		 65,500
2,670
300,780
49,517
43,984
-
18,016
422,975
292,157
44,924
78
-
375,761 796,304 1,172,065 336,999 903,602 1,240,601

42

The RCJ and Islington Citizens Advice Bureaux

Notes to the financial statements

For the year ended 31 March 2022

Income from charitable activities (continued)
3c Sub-total for FLOWS
3d Sub-total for Housing
3e Sub-total for Islington Advice
3f
3g Sub-total for Miscarriage of Justice
3h Sub-total for SPIPS
Islington Council
Centre for Justice Innovation
Kickstart - Richmond Citizens Advice
Legal Aid Agency
NESTA
Minstry of Justice
Access to Work
Legal Education Foundation
Total income from charitable activities
CafCASS
Ministry of Justice
Cripplegate Foundation
SPIPS fees individually funded
Citizens Advice services
London Citizens Advice services
Sub-total for London Citizens Advice
Development Project		 Unrestricted
£
-
-
-
-		 Restricted
£
-
15,000
800,000
-		 2022
Total
£
-
15,000
800,000
-		 Unrestricted
£
-
-
-
-		 Restricted
£
654
15,000
744,822
50,000		 2021
Total
£
654
15,000
744,822
50,000
- 815,000 815,000 - 810,476 810,476
63,218 - 63,218 54,879 - 54,879
63,218 - 63,218 54,879 - 54,879
-
-
-
-
7,207		 104,271
-
16,180
450,000		 104,271
-
16,180
450,000
7,207		 -
-
-
-
-		 107,232
5,671
19,969
465,000
-		 107,232
5,671
19,969
465,000
-
7,207 570,451 577,658 - 597,872 597,872
65,000 65,000
- 65,000 65,000 - - -
- 98,854 98,854 - 105,910 105,910
- 98,854 98,854 - 105,910 105,910
194,076
4,300		 -
-		 194,076
4,300		 190,644
-		 -
-		 190,644
-
198,376 - 198,376 190,644 - 190,644
702,947 2,524,202 3,227,149 582,522 2,628,389 3,210,911

Government grants received during the year include: The Ministry of Justice grant funds the civil & family legal advice service as part of the Litigants In Person Strategy;the National Offenders Management Service (NOMS) office of the Ministry of Justice funds the Miscarriage of Justice support service; and the Finding Legal Options for Women (FLOWS) project provides legal advice and support to agencies supporting victims of domestic abuse.

43

The RCJ and Islington Citizens Advice Bureaux

Notes to the financial statements

For the year ended 31 March 2022

Cost of
raising
funds
£
-
172
-
-
-
-		 Charitable activities Charitable activities
Support
costs
£
204,226
-
25,606
179,567
-
-
2022
Total
£
2,152,851
348,545
44,979
326,548
133,658
26,000
208,490		 2021
Total
£
2,403,032
329,962
43,848
439,407
102,103
4,000
233,475


Bankruptcy
& debt
£
141,884
1,529
-
651
-
-
-

Courtnav
£
103
Civil &
family
£
688,777
335,843
7,161
18,577
5,246
18,000
-

FLOWS
£
395,285
3,962
3,462
103,774
33,219
-
208,490		 Housing
£
88,127
748
2,946
3,867
2,011
-
-
Islington
Advice
£
463,490
4,887
4,778
16,721
4,407
-
-

Citizens
Advice
London
Developmen
t Project
£
25,530
180
175
324		 Miscarriage
of Justice
SPIPS
£
£
64,549
80,983
612
612
491
360
2,282
682
3,221
70,130
8,000
-
-
-		 Governance
costs
£
-
-
-
-
15,424
-
-
172
218
(34)		 144,064
37,610
1,249		 103 1,073,604
155,101
5,448		 748,192
86,267
3,184		 97,699
11,613
582		 494,283
81,140
3,818		 26,209
5,117
153		 79,155
152,767
16,981
15,352
514
510		 15,424
-
(15,424)		 409,399
(409,399)
()		 3,241,071
-		 3,555,827
-
356 182,923 103 1,234,153 837,643 109,894 579,241 31,479 96,650
168,629		 - - 3,241,071 3,555,827

Partner payments relate to payments to agencies worked with us in delivering the FLOWS national consultancy service and our Immigration Consultancy service to local Citizens Advice within the civil legal team.

FLOWS partners are Rights of Women which deliver the FLOWS discussion forum, North East Law Centre where a FLOWS solicitor is in place and Brighton & Hove Citizens Advice.

Grants payable relates to annual grant payments to local citizens advice for advice and support to Miscarriage of Justice Support Service clients in their local community and a grant to Bolton and Bury Citizens Advice service for advice provided to clients as part of the Immigration Consultancy service.

44

The RCJ and Islington Citizens Advice Bureaux

Notes to the financial statements

For the year ended 31 March 2022

Charitable activities

Cost of
raising funds
£
-
213
-
-
-
-
-		 Bankruptcy &
debt
£
215,679
2,204
298
899
161
-
-		 Civil & family
£
732,440
299,818
9,246
27,259
3,342
-
38,564		 FLOWS
£
391,519
18,370
6,097
216,594
9,158
-
194,911		 Housing
£
94,216
945
1,049
5,072
3,190
-
-		 Islington
Advice
£
577,494
6,942
963
8,013
362
-
-		 Miscarriage
of Justice
£
72,283
725
318
1,836
-
4,000
-		 SPIPS
£
88,213
745
407
2,139
56,095
-
-		 Governance
costs
£
-
-
-
-
29,795
-
-		 Support
costs
£
231,188
-
25,470
177,595
-
-
-		 2021
Total
£
2,403,032
329,962
43,848
439,407
102,103
4,000
233,475
213
699
118		 219,241
35,922
2,774		 1,110,669
151,753
9,902		 836,648
102,953
5,236		 104,471
10,742
1,173		 593,774
99,292
8,689		 79,162
17,568
945		 147,599
15,326
958		 29,795
-
(29,795)		 434,253
(434,253)
-		 3,555,827
-

Partner payments relate to payments to agencies worked with us in delivering the FLOWS national consultancy service and our Immigration Consultancy service to Local Citizens Advice within the civil legal team.

FLOWS partners are Rights of Women which deliver the FLOWS discussion forum, North East Law Centre where a FLOWS solicitor is in place and Brighton and Hove Citizens Advice host one of our FLOWS solicitors.

Rights of Women work with us in delivering the Immigration Consultancy service providing legal advice to women experiencing domestic abuse, trafficking or harassment.

Grants payable relates to annual grant payments to local citizens advice for advice and support to Miscarriage of Justice Support Service clients in their local community.

45

The RCJ and Islington Citizens Advice Bureaux

Notes to the financial statements

For the year ended 31 March 2022

This is stated after charging / crediting:

This is stated after charging / crediting:
2022 2021
£ £
Depreciation 28,347 33,357
Loss on disposal of fixed assets 1,123 -
Operating lease rentals:
Other 5,852 5,982
Auditor's remuneration (excluding VAT):
Audit (net of VAT) 7,125 6,785
Other services - -

Staff costs were as follows:

Staff costs were as follows:
Employer’s contribution to defined contribution pension schemes
Salaries and wages
Social security costs
Redundancy and termination costs		 2022
£
1,889,811
-
171,466
91,574		 2021
£
2,078,493
16,491
207,924
100,123
2,152,851 2,403,032

The redundancy and termination costs were settled and paid at the balance sheet date.

One employee earned between £60,000 and £70,000 during the year (2021: 0).

No employee earned between £70,000 and £80,000 during the year (2021: 1).

The total employee benefits including pension contributions and employer's national insurance contributions of the key management personnel were £298,735 (2021: £325,005) .

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2021: £nil). No charity trustee received payment for professional or other services supplied to the charity (2021: £nil).

7 Staff numbers

The full time equivalent and average number of employees (head count based on number of staff employed) during the year was as follows:

Civil & family
FLOWS
Miscarriage of Justice
Support
Housing
Bankruptcy & debt
Citizens Advice London Development Project
Islington CAB
Governance
Raising funds
SPIPS		 2022
FTE
0.5
4.0
17.1
10.4
2.0
12.8
0.5
1.6
1.6
3.2
0.2		 2021
FTE
0.5
4.7
16.2
8.6
2.0
14.7
0.0
1.5
1.6
3.4
0.2		 2022
No.
0.5
4.0
19.6
11.0
2.0
17.2
2.0
0.5
2.0
3.2
0.2		 2021
No.
0.5
4.7
17.3
9.8
2.0
19.1
0.0
2.0
2.0
3.4
0.2
53.7 53.4 62.1 60.8

46

The RCJ and Islington Citizens Advice Bureaux

Notes to the financial statements

For the year ended 31 March 2022

8 Related party transactions

There were no donations or other transactions with related parties during the year (2021: Nil)

9 Taxation

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

10 Tangible fixed assets

Cost
Disposals in the year
At the start of the year
At the start of the year
Disposals in the year
At the end of the year
Net book value
At the end of the year
At the start of the year
Charge for the year
Depreciation
At the end of the year		 Fixtures and
fittings
£
19,666
(2,247)		 Computer
equipment
£
133,985
-		 Total
£
153,650
(2,247)
17,419 133,985 151,405
10,016
4,087
(1,123)		 84,082
24,260
-		 94,098
28,347
(1,123)
12,979 108,342 121,321
4,440 25,643 30,083
9,650 49,903 59,553

All of the above assets are used for charitable purposes.

11 Debtors

Debtors
Prepayments
Trade debtors
Accruals
Deferred income
Trade creditors
Other creditors
Other debtors
Accrued income
Creditors: amounts falling due within one year		 2022
£
80,557
16,713
41,410
421,692		 2021
£
62,244
5,905
46,980
495,680
560,372 610,809
2022
£
90,044
29,380
145,562
-		 2021
£
86,579
22,710
195,295
75,000
264,986 379,584

12 Creditors: amounts falling due within one year

47

The RCJ and Islington Citizens Advice Bureaux

Notes to the financial statements

For the year ended 31 March 2022

13 Deferred income

Deferred income at 31st March 2021 comprises grants received from National Citizens Advice to cover costs for Immigration Consultancy Advice Project in the quarter April to June 2021. There was no deferred income at 31st March 2022.

Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year
Balance at the end of the year		 2022
£
75,000
(75,000)
-		 2021
£
-
-
75,000
- 75,000
Pension creditor 2022
£
34,355		 2021
£
38,261
34,355 38,261

The pension creditor is calculated on the basis of the annual contribution made toward the deficit of £3,000 (2021: £3,000) discounted over a committed period of 15 years (2021: 16 years) .

15 Pension scheme

The RCJ and Islington Citizens Advice Bureaux participates in the National Association of Citizens Advice Bureaux Pension and Assurance Plan (1991) which is a defined benefit arrangement. The pension charge for the year for the employees who are members of the scheme is £3,000 (2021: £2,400). A full actuarial valuation of the Plan was carried out as at 31 March 2022 by a qualified independent actuary, based upon membership data as at 31 March 2019, allowing for assumed membership movements over the period from this date, as well as any actual transfers out or trivial commutations over the period.

The charity's contributions are affected by any surplus or deficit in the scheme but it is unable to identify its share of the underlying assets and liabilities in the scheme on a consistent and reliable basis. In accordance with FRS 102, the charity has therefore treated its pension contributions to the scheme as if they were paid to a defined contribution scheme. As the charity has an agreed deficit contribution scheme in place, a liability has been included for the value of these future payments, discounted to their present value.

The major assumptions used by the actuary were (in nominal terms) as follows:

Assumptions

Assumptions
2022 2021
% %
Discount Rate 2.80 2.10
Inflation (RPI) 3.70 3.30
Inflation (CPI) 3.25 2.80
Revaluation of deferred pensions in excess of GMP 3.25 2.80
Allowance for pension in payment increases of RPI or 5% p.a. if less n/a n/a
Allowance for pension in payment increases of CPI or 5% p.a. if less 3.25 2.80
Allowance for pension in payment increases of CPI inflation since retirement or 5% p.a. compound 3.25 2.80
if less
Allowance for pension in payment increases of - CPI or 3% p.a. if less 2.70 2.50
Allowance for commutation of pension for cash at retirement 75% of HMRC 75% of HMRC
Maximum Maximum

48

The RCJ and Islington Citizens Advice Bureaux

Notes to the financial statements

For the year ended 31 March 2022

15 Pension scheme (continued)

Assumed life expectancies on retirement at age 65 are:

Life expectancy at age 65 Life expectancy at age 65
(Years)
Male retiring today 21.3 21.2
Female retiring today 24.2 24.1
Male retiring in twenty years time 22.6 22.6
Female retiring in twenty years time 25.7 25.7

The most recent formal actuarial valuation of the Plan was as at 31 March 2019 and revealed a funding deficit of £68,501,000. In the recovery plan agreed following the valuation, the Principal Employer and other participating employers agreed to pay deficit reduction contributions of £2,279,000 per annum with the view to eliminating the deficit by 31 March 2037. The 31st March 2022 valuation is currently underway.

The liabilities of the Plan are based on the current value of expected benefit payment cashflows to members of the Plan over the next 60 or more years. The average duration of the liabilities is approximately 15 years.

The charity expects to contribute £3,000 per annum.

16a Analysis of net assets between funds (current year)

Long term liabilities
Tangible fixed assets
Net assets at 31 March 2022
Net current assets		 General
unrestricted
£
-
738,381
(34,355)		 Designated
£
30,083
-
-		 Restricted
£
-
111,440
-		 Total funds
£
30,083
849,821
(34,355)
704,026 30,083 111,440 845,549

16b Analysis of net assets between funds (prior year)

Tangible fixed assets
Long term liabilities
Net assets at 31 March 2021
Net current assets		 General
unrestricted
£
-
604,221
(38,261)		 Designated
£
30,083
-
-		 Restricted
£
-
144,285
-		 Total funds
£
30,083
748,506
(38,261)
565,960 30,083 144,285 740,328

49

The RCJ and Islington Citizens Advice Bureaux

Notes to the financial statements

For the year ended 31 March 2022

For the year ended 31 March 2022
17a
Restricted funds:
Bankruptcy & debt
Civil & family
CourtNav
Freshfields Bruckhaus Deringer LLP
Islington Advice
Miscarriage of Justice
Ministry of Justice
Total restricted funds
Total designated funds
General funds
Debt Free London ( formally Capitalise Money
Advice Service)
Enfield Council
Islington Council
Legal Education Foundation - Immigration
consultancy
Ministry of Justice
Total unrestricted funds
Unrestricted funds:
Total funds
Citizens Advice Service
Legal Education Foundation
Designated funds - Fixed Assets
London Citizens Advice Development Service
Local Citizens Advice Services - London
Support through Court
Citizens Advice
FLOWS
Access to Justice Foundation
Cripplegate Foundation
Trust for London
Therium Access
Legal Education Foundation - Justice First
Movements in funds (current year)
Designated funds:
CAFF CASS
Ministry of Justice
Pro Bono Legal Services		 At 1 April
2021
£
-
7,212
-
39,231
6,250
4,460
-
4,592
10,763
37,577
-
5,976
-
28,224
-		 Income &
gains
£
178,593
-
-
75,000
11,545
116,058
53,063
442,975
66,436
31,227
-
800,000
15,000
104,271
16,180
450,000
65,000
98,854		 Expenditure &
losses
£
(178,593)
(7,212)
-
(114,231)
(17,795)
(116,277)
(53,063)
(433,559)
-
(68,416)
(10,763)
(31,227)
(103)
(807,933)
(20,976)
(104,271)
(16,180)
(450,000)
(30,094)
(98,854)		 Transfers
£
-
-
-
-
-
-
-
(7,933)
7,933
-
-
-
-
2,500
-		 At 31 March
2022
£
-
-
()
4,241
9,416
-
2,612
-
-
29,541
-
()
28,224
37,406
-
144,285 2,524,202 (2,559,547) 2,500 111,440
59,553 - - (29,470) 30,083
59,553 - - (29,470) 30,083
565,960 792,620 (681,524) 26,970 704,026
625,513 792,620 (681,524) (2,500) 734,109
769,798 3,316,822 (3,241,071) - 845,549

50

The RCJ and Islington Citizens Advice Bureaux

Notes to the financial statements

For the year ended 31 March 2022

17b Movements in funds (prior year)

Restricted funds:
Bankruptcy & debt
Civil & family
CourtNav
Freshfields Bruckhaus Deringer LLP
Islington Advice
Miscarriage of Justice
Ministry of Justice
Total restricted funds
Total designated funds
General funds
Access to Work
Legal Education Foundation
Enfield Council
Designated funds:
Designated funds - Fixed Assets
Citizens Advice
Access to Justice Foundation
Designated funds - supplies of education
Total unrestricted funds
Total funds
NESTA
FLOWS
Unrestricted funds:
Islington Council
Support through Court
Miscarriage of Jusice project grants
Cripplegate Foundation
Centre for Justice Innovation
Citizens Advice Service
Debt Free London (formally Capitalise Money
Advice Service)
CitA Debt relief order grant
Legal Education Foundation
Ministry of Justice
Ministry of Justice
Therium Access
CAFF CASS		 At 31 March
2020
£
-
-
-
-
-
43,016
6,334
-
-
37,577
-
35,873
50,000
-
-
-
64,134
-
-		 Income &
gains
£
167,392
87
43,050
65,500
2,670
300,000
49,517
18,016
422,975
44,924
-
654
744,822
15,000
50,000
107,232
5,671
19,969
465,000
-
105,910		 Expenditure &
losses
£
(167,392)
(87)
(32,287)
(58,288)
(2,670)
(293,705)
(49,601)
(13,556)
(422,975)
(39,414)
-
(654)
(741,924)
(44,897)
(100,000)
(107,232)
(5,671)
(19,969)
(519,274)
-
(87,546)		 Transfers
£
-
-
-
-
-
(10,080)
-
(918)
-
(2,898)
-
-
-
-
-
-
18,364
(18,364)		 At 31 March
2021
£
-
-
10,763
7,212
-
39,231
6,250
4,460
-
4,592
37,577
-
-
5,976
-
-
-
9,860
18,364
-
236,934 2,628,389 (2,707,142) (13,896) 144,285
74,382
45,839		 -
-		 -
-		 (14,829)
(45,839)		 59,553
-
120,221 - - (60,668) 59,553
581,424 758,659 (848,687) 74,564 565,959
701,645 758,659 (848,687) 13,896 625,512
938,579 3,387,048 (3,555,829) - 769,798

51

The RCJ and Islington Citizens Advice Bureaux

Notes to the financial statements

For the year ended 31 March 2022

17 Movements in funds (continued)

Purposes of restricted funds

Bankruptcy and Debt

The Debt Advice Project funded by the Debt Free London is a London-wide partnership which aims to reduce debt and exclusion by improving peoples' capacity to manage their debts, help people to take control of their finances and make informed choices in the future. The Therium Access fund met the salary costs of the bankruptcy and debt adviser who deals with and advises on legal enquiries at the Central London County Court desk (by telephone, email and face-to-face ).

Civil and Family

Legal advice to litigants in person in civil and family law matters funded by the Ministry of Justice through the Litigants in Person Strategy in the High Court, the Central London Family Courts, the Court of Appeal and the London County Court. Access to Justice funding from the Community Justice Fund for employment advice in 2021.22 and 2020.21 (and in 2020.21 for training for Director Family Services ). The Legal Education Foundation provide funding for the Justice First Fellowship trainee solicitor. In 2020/21 CafCass contributed to the costs of equipment relating to covid health and safety as well as salary costs of Time Together child contact centre. Citizens Advice funded the EU Settlement Immigration advice service and separate Windrush advice.Support through Court funded a family solicitor who advises clients referred in from its service. Trust for London funded the employment advice service from October 2021. Enfield Council funded the Enfield Homelessness Prevention Solicitor until 30th September 2021.

CourtNav

CourtNav is a unique and innovative online application to support Litigants in Person to complete court forms. This has been developed through a working partnership with Freshfields Bruckhaus Deringer LLP.

Finding Legal Options for Women Survivors - FLOWS

FLOWS is delivered in partnership with Right of Women and Newcastle Law Centre ( and in 2020/21 Brighton & Hove Citizens Advice ) and provides legal advice and tools to front line agencies across England to increase their confidence in ensuring women experiencing domestic abuse are aware of legal remedies. FLOWS further expands the modules available on CourtNav with the development of the FL401 non- molestation order and a new module called Support Nav to assist clients to navigate the legal procedures and direct them to the appropriate advice. FLOWS received funding from the Ministry of Justice to support victims of domestic abuse and the Legal Education Foundation (and Nesta in 2020/21). The Access to Work grant in 2020/21 funded specialist equipment and training for one of the FLOWS staff.

Islington Advice

Islington Council funds the costs of running the Islington Citizens Advice service . Citizens Advice funds Universal Support Help to Claim project . Cripplegate Foundation fund outreach generalist advice work in the London Borough of Islington. The Centre for Justice Innovation funded the community advice service in Highbury Corner Magistrates Court which was transferred to them on 30th April 2020.

London Citizens Advice Development Service

Twenty seven London Citizens Advice Services contributed to the costs of the London Citizens Advice Development project during the year which was set up to promote the London Citizens Advice services and work collaboratively to bid for funding for London wide delivery of advice.

Miscarriage of Justice

The Ministry of Justice funded support and advice to victims of miscarriages of justice whose cases are referred to the Court of Appeal by the Criminal Cases Review Commission.

Purposes of designated funds

Fixed assets

The fixed asset fund represents the net book value of assets held in the Charity for everyday use and is set aside to reflect the proportion of unrestricted funds which are not freely available to spend.

Supplies of education fund relates to the ringfenced profits from the Separated Parents Information Programme (SPIPS) in the year which will be used to further future education and training activities within the charity . Following agreement from HMRC that the supply of the SPIPs income falls within the VAT welfare exemption this fund was released back into the general fund in 2020/21.

Transfer between funds

The transfer of £18,364 in 2020/21 from the Miscarriage of Justice fund to the Islington Advice fund represents the grants payable contribution to Citizens Advice Islington Advice in providing support and advice during the year to the Miscarriage of Justice clients resident in Greater London.

The transfers in 2020/21 of £10,080 from the Citizens Advice Immigration fund represents the remaining net book value of fixed assets purchased to meet changing delivery needs during the covid lockdown; the transfer of £918 from the support to court fund represents the remaining net book value of a laptop for the family solicitor; and transfer of £2,898 from the FLOWS fund to the general fund represents the remaining net book value of laptops purchased for FLOWS staff being transferred to the unrestricted reserves to be written off in future years.

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The RCJ and Islington Citizens Advice Bureaux

Notes to the financial statements

For the year ended 31 March 2022

18 Operating lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods

periods
Less than one year
One to five years		 2022
2021
£
£
5,097
4,200
6,965
7,630
12,062
11,830
Equipment
12,062 11,830

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.

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