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2023-03-31-accounts

Company number: 03110908 Charity number: 1050358

The RCJ and Islington Citizens Advice Bureaux

Report and financial statements For the year ended 31 March 2023

The RCJ and Islington Citizens Advice Bureaux

Contents

For the year ended 31 March 2023

Reference and administrative information ........................................................................................ 1 Trustees’ annual report................................................................................................................................................ 2 Independent auditor’s report ......................................................................................................... 23 Statement of financial activities (incorporating an income and expenditure account) ...................... 27 Balance sheet ................................................................................................................................. 28 Statement of cash flows ................................................................................................................. 29 Notes to the financial statements ................................................................................................... 30

The RCJ and Islington Citizens Advice Bureaux

Reference and administrative information

For the year ended 31 March 2023

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 Linklaters Clifford Chance
One Silk St, London 10 Upper Bank Street
LONDON, EC2Y 8HQ 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 2023

The directors present their report and the audited financial statements for the year ended 31 March 2023.

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 2023

We continued to host the Development Manager for London Local Citizens Advice (LCA), funded through donations from LCAs, overseen by a Steering Group and reporting to the London LCA Chief Officers Group. During this year London LCA were successful in securing £1.2 million from the Greater London Authority for a London-wide Cost of Living Project, which we host and distribute the funds for.

Achievements and Performance

This year, following the HALS funding decision, we have had to move away from a funding model where the Ministry of Justice covers the cost of our core civil and family legal services. Trustees and our Senior Management Team (SMT) spent time devising our long term strategy whilst staff and volunteers continued to deliver against performance targets and respond to the cost of living crisis.

Our mission remains:

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 this current financial year:

Aim 1: Help more Litigants in Person across England & Wales to access civil and family legal advice

through a variety of channels which meets and matches their needs and enables them to have access to justice;

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2023

volunteers receive the resources they need to do a good job and we are recognised as providing responsive, quality-assured service to clients

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

Civil legal advice

Immigration consultancy

Our immigration legal advice assisted with 3,049 queries from Local Citizens Advice across England and Wales though a consultancy phone line which reached all LCAs (3.017 queries 2021/22). Alongside this service, our immigration solicitor takes on complex OISC level 2 and 3 cases. At the 2022 National Citizens Advice Conference our team won the Most Outstanding Achievement award for the consultancy line.

Housing legal aid

Our Housing and Debt contract from the Legal Aid Agency has responded to housing queries through contacts based in Westminster and Islington. Our team has worked on 36 Legal Help case and 43 Certification cases. Our team have continued to assist people by working on non-legal aid cases for 190 people. The total number of clients helped during the year was 269.

Employment Legal Advice

Our Employment Legal Advice Service (ELAS) reduced to one worker in September 2022. This year they assisted 479 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.

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2023

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.

Our achievements this year have included:

Bankruptcy and debt advice

Family Legal Advice

FLOWS

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2023

Volunteers

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 in-person and digital support packages to complement our legal advice and meet the needs of our clients.

Time Together Contact Centre

Court referrals to Time Together, our child contact service, have increased from 11 the previous year to 20. This year, 152 contact visits took place and the team also responded to 608 enquiries regarding contact. Time Together excels at encouraging positive contact in what are often very challenging situations.

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. During the financial year 10,353 survivors were made safer through CourtNav preparing non molestation and occupation orders, and the initial statement (8,758 2021/22). Solicitors from 125 legal aid firms across England & Wales reviewed 9,214 applications and submitted successful applications (7,768 2021/22). 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 1,139 women with domestic abuse injunction applications (990 2021/22)

SupportNav

SupportNav, a web resource that delivers information on all areas of advice affecting domestic abuse survivors including housing and immigration. Frontline practitioners are currently the main users of SupportNav. They report they are using SupportNav:

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2023

Separated Parent Information Programme (SPIPS)

Our SPIPS team delivered 507 SPIP sessions over Zoom (485 zoom SPIP sessions 2021/22) to 1,965 separated parents (1,836 separated parents 2021/22). CAFCASS revised the SPIP to aPlanning Together for Children programme starting on 3[rd ] April 2023. We were unsuccessful in the tender process and Action for Children deliver the new programme.

Under the “fairer and more accessible Islington” aim

Our overall achievements

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2023

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 2023

Plans for the future

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.

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2023

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

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

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.

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2023

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. 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 (Chair)

Mona Vaswani (Deputy Chair until 31[st ] January 2023 and resigned on 9[th ] March 2023 ) Patrick Robinson ( Deputy Chair from 1st February 2023) Nick Atkins (Treasurer) Alex Carruthers Jon Gale James Gilbey John Hine Paula Hodges KC Christine Howard Graham Huntley

Mr Justice Robin Knowles CBE ( resigned 28[th ] January 2023)

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2023

Roger Leese

Guy Pendell Andrew Denny Saaman Pourghadiri Ali Sallaway Paul Thwaite Holly Ware

Senior Management Team

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

Financial review

2022/23 has seen us face funding challenges. Hand in hand with this we continue to see an increase in demand for our services as clients grapple with the ongoing cost of living crisis and reduction in the availability of assistance across the legal advice sector. Our staff and volunteers have continued to deliver support and deliver outcomes for our clients under difficult circumstances, whilst they themselves are faced with the impact of the rising cost of living.

This year we saw a reduction in our main funding stream from the Ministry of Justice Litigant in Person funding which was replaced from the 1[st ] October 2022 by the Help Accessing Legal Support (HALS) funding. Our annual grant of £422,976 from the Litigant in person funding stream reduced to an equivalent grant value of £150,000 per annum from HALS (£75,000 for the half year to 31[st ] March 2023). We had already anticipated a potential reduction and delay in ongoing funding and in May 2022 launched an appeal to the City law firms which work with, and support, us to raise funds to cover a potential funding gap. The appeal was supported by the Master of the Rolls and the Chancellor of the High Court. We are extremely grateful to the firms which donated a total of £126,100 to the emergency appeal as well as those which continued to provide ongoing annual donations. This funding ensured we could continue to provide our core civil and family legal team services for the second half of the year, albeit with a reduced staff infrastructure, whilst we continued to work on plans to diversify our future income to continue to deliver and put planned developments of these services in place.

Despite the extremely challenging circumstances, we are pleased to report a good result for the year. We have managed to achieve a small surplus without having to draw on our reserves. The total surplus for the year was £624,180, with an increase in our unrestricted general reserves of £60,673 after transfers between funds. The net surplus on restricted reserves in the year is

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2023

£563,507 which relates almost entirely to the surplus on the London Citizens Cost of Living Project funded by the Greater London Authority (GLA). This surplus relates to a timing differencedue to the delay in getting the project, which is delivered by 20 local citizens advice

services across London through grant payments, fully mobilised by the start date of August 2022.

During the year we secured: new funding of £166,573 per annum for two years from 1[st ] December 2022 from the Kessler Foundation to fund the continuation of our successful 2[nd ] tier immigration consultancy service supporting local citizens advice with immigration advice; £14,672 from Access to Justice Foundation to support employment advice during the cost of living crisis; HALS grant of £75,000 for our civil and family legal teams; £15,000 from Citizens Advice for a cost of living advice assistant for Islington Advice services; and a Cafcass grant of £2,500 to support costs of delivering the Time Together Child Contact Centre. In addition, the London Citizens Advice GLA cost of living project started in July 2022, which is hosted by RCJ Advice and received income of £960,000 in the year- most of which has or will be distributed as grants to other London Citizens Advice services delivering the project.

We have continued to be successful in retendering and securing ongoing funding from current funders for our established services including: renewal of Miscarriage of Justice funding totalling £300,000 for three years to 31[st ] March 2026 for the Miscarriage of Justice Support service; renewal of our Debt Free Advice grant to 31[st ] March 2024 from Toynbee Hall; FLOWS continues to be funded by the Ministry of Justice until 31[st ] March 2025; Islington Advice is funded until 31[st ] March 2024, with funding in place from Cripplegate Foundation for outreach advice services in Islington until October 2025; and renewal of funding for the London Citizens Advice Development project hosted by RCJ Advice which continued to be funded by 27 local citizens services.

The Legal Aid agency housing contract has performed well this year with a significant increase in income of £43,492 (after excluding an exceptional write-off of £19,382 for an old inter partes debt which was unrecoverable). This increase was achieved despite our second housing solicitor only joining in May 2022 and inevitably taking some time to build up a caseload.

Sadly, the SPIPS contract has now come to an end and the staff who worked on the project have been transferred by TUPE to the new provider. The SPIPS contract has been a considerable success both operationally and financially.

As we move forward our key funding risk continues to be securing longer term income for our core civil and family services as well as bridging gaps from the impact of standstill funding year on year in the current climate of a cost of living crisis where costs continue to rise without income keeping pace. Our Trustee Board held a Blue Sky planning meeting in November 2022 to firm up plans for future funding for our core legal services. We are currently working with firms to establish a committed funding stream to support our civil and family teams going forward alongside income from trusts and new earned income.

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2023

The Islington Advice service is funded by the Islington Council Voluntary Sector grant. This grant is being retendered in the summer of 2023 with new three year funding to be in place from 1[st] April 2024. We are optimistic a securing ongoing funding for our services. The grant from the Cripplegate Foundation to provide the three advice project outreach services in the borough, along with other Islington specific funding, complement the core service.

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 continues to be IT Support both for our core systems as well as support and development of Courtnav and Supportnav. We have successfully completed and renewed our Information Assurance Small and Medium Enterprises and Cyber security accreditation.

We are sad to lose the services of Electric Putty, which is closing and which has been instrumental in working with us on the development and support of our award winning Courtnav module and Supportnav. Electric Putty have assisted us with finding a new provider Studio Republic who are well placed to carry on this work and provide a smooth transition of services.

The Charity’s income for the year was £4,092,345 (compared to £3,316,822 in 2021/22). The net increase of £775,523 in income results from the net changes in funding streams across established service offset by new London Citizens Advice GLA Cost of Living Project and an increase in donation income of £122,229 relating principally to the emergency funding appeal.

Other specific project income changes are as follows:

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2023

We are enormously grateful for the continuing support of donors who have made donations to the annual appeal, as well as regular annual donations of funds and pro bono support.

Total services in kind this year from all donated services is valued at £376,939 (2021/22: £348,545) an increase of £28,394.

This change reflects:

Total in-kind hours donated by Honorary Legal Advisers decreased slightly this year from 1,795 to 1,638 with sessions mainly delivered remotely by telephone and Zoom. Where requested or needed for vulnerable clients appointments are in person. The civil legal advisers delivered 863 (2021/22:863) sessions valued at 75 minutes per session. This reflects the additional time outside the appointment spend on preparation and followupwork for clients. For the family rota, HLAs delivered 822 appointments at one hour per appointment (932: 2021/22 at 45 minutes per appointment). The hourly rate used to value the services in kind is based on the level of experience of solicitors volunteering in the case of the civil rota costed at the published solicitors hourly rates and for the family rota the hourly rate reflects the market value of volunteers donating their time. The hourly rate for

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2023

civil solicitors changed in October 2021 and the family solicitors average time spent has increased to one hour compared to 45 minutes, hence the increase in monetary value of services in kind despite the number of hours decreasing year to year.

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 practices 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(2022/23: £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 2022/23 was £3,468,165 (compared to £3,241,071 in 2021/22), a total increase of £227,094. Of this increase, £395,393 relates to the costs of the new London Citizens Advice GLA Cost of Living project and £34,952 to the increased costs of the London Citizens Advice Development project which had a full year of operation in 2022/23 compared to six months in 2021/22. The adjustment in the 2022/23 accounts for the movement of the annual leave accrual (£11,095) which accounts for staff annual leave entitlement at the year-end date accrued but not taken was £49,151 lower than in the 2021/22 accounts (£60,245). The movement was materially higher in 2021/22 as we held ahigh level of accrued leave from the Covid lockdown period 2020/2021,when staff had accumulated large balances of untaken annual leave that was reversed in 2021.

After accounting for these changes the balance of the net decrease in expenditure of £252,402 reflects the operational changes associated with the changing income streams across established projects. The significant changes in expenditure is related to:

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2023

reduction in the support costs recharge as the project management moved from the Chief Executive to the Chief Operating Officer Islington Advice.

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2023

Restricted reserves carried forward at 31st March 2023 include:

The Charity held funds of £1,469,729 at 31st March 2023 of which £674,947 related to restricted funds (set out above) and £794,782 to unrestricted funds. Of the unrestricted funds, £6,916 was tied up in fixed assets and £176,597 in work in progress on legal aid family and housing contracts.

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.

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 change in available funding levels to support litigant in persons, the cost of living crisis and the risk of a global economic downturn together with our current experience of a reduced funding available and delays in the agreement and receipt of established core funding grants. The directors consider that it would take at least three months to replace

funding for the Charity's core strategic services and/or to restructure or wind down the services

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2023

in response to a reduction or complete loss of 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 and notice and redundancy of staff. At current levels of activity, the prudent level of reserves required is £575,000 to protect key core purpose and essential legal advice services and infrastructure costs and if necessary transfer services to another provider.

The current level of free reserves is £611,269 the value of the general funds. Designated funds held of £183,513 are not included as they represent the fixed assets and work in progress reserve which are not easily realisable.

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 to stakeholders.
replace funding for strategically important
projects in the short term. Ongoing programme of promotion of new
strategically important and national 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 changingclient need.

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2022

Phasing out or end of funding for FLOWS Maintain key contacts / communications re
and Litigants in Person funding generally in importance of FLOWS strategy, Litigant in person
the future. national strategy and what it is delivering.
Ongoing relationship with HMCTS to embed FLOWS
developments into the court service.
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 plan Recruit skilled and experienced staff.
and implement processes and procedures
needed for SMART working including new Ensure budgets for new projects include appropriate
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.
Impact of operating with skeleton staff Regular communication with staff on funding and
structure in an environment of uncertainty finance
in respect of sustainable funding going
forward. Regular review of resources and procedures to ensure
most effective use of budgets / funding.
System security and permissions All main systems are cloud based delivered by
compromised (virus, hackers, cyber-attack) providers with appropriate accreditations and cyber
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 in place.
Information Assurance Small Medium Enterprises
(IASME)and Cyber Essentials Combined Scheme Self

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2022

Assurance accreditation has been achieved and is renewed annually.

Data protection obligations not met Data protection and security policies are in place and resulting in loss of data form part of the office manual which is accessible to all staff and volunteers. Staff and volunteers undertake annual data protection training. R Mail encrypted e-mail is 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.

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:

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The RCJ and Islington Citizens Advice Bureaux

Trustees’ annual report

For the year ended 31 March 2022

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.

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 26 July 2023 and signed on their behalf by

Nicholas Mark Atkins Director

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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 2023 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.

23

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:

24

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:

25

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)

31 July 2023

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

26

The RCJ and Islington Citizens Advice Bureaux

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

For the year ended 31 March 2023

For theyear ended 31 March 2023 For theyear ended 31 March 2023
Income from:
Donations and legacies
2
211,837
Charitable activities
Bankruptcy & Debt
3a
13
Civil & family
3b
387,757
FLOWS
3c
100
Housing
3d
87,328
Islington Advice
3e
3,875
London Citizens Advice
Development
3f
-
London Citizens Advice GLA Cost
of Living Advice
3g
-
Miscarriage of Justice
3h
-
SPIPS
3i
212,889
Investments
2,654
Total income
906,453
737
Total expenditure
4a
846,833
Transfers between funds
1,053
Net movement in funds
60,673
Reconciliation of funds:
Total funds brought forward
734,109
Total funds carried forward
794,782
Unrestricted
Note
£
13,496
499,939
-
4,589
124,771
15,609
4,401
2,135
4,905
176,251
Net income/(expenditure) for the
year
6
59,620
Expenditure on:
Raising funds
Charitable activities
Bankruptcy & Debt
Civil & family
Courtnav
FLOWS
Housing
Islington Advice
London Citizens Advice
Development
London Citizens Advice GLA Cost
of Living Advice
Miscarriage of Justice
SPIPS
-

178,091
594,939
800,000
-

503,974
50,344
960,000
98,544


-
Restricted
£		 211,837
178,104
982,696
800,100
87,328
507,849
50,344
960,000
98,544
212,889
2,654
2023
Total
£		 89,608
-
198,376
65

Unrestricted
£
58,385
375,761
-
63,218
7,207
-
-
98,854

-

-
Restricted
£

178,593
796,304
815,000
-
570,451
65,000		 89,608
2022
Total
£


236,978
1,172,065
815,000
63,218
577,658
65,000
98,854
198,376
65
906,453
3,185,892		 4,092,345 792,620
2,524,202
3,316,822
737
13,496
499,939
-
4,589
124,771
15,609
4,401
2,135
4,905
176,251		 -




178,091
600,837
4,363
800,000
-
484,209
62,030
393,258
98,544
-		 737



191,587
1,100,776
4,363
804,589
124,771
499,818
66,431
395,393
103,449
176,251		 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
846,833
2,621,332		 3,468,165 681,524 2,559,547
3,241,071
59,620 564,560 624,180 111,096 (35,345)
75,751
1,053
60,673
(1,053)

563,507		 -
624,180		 (2,500)
108,596		 2,500
(32,845)
-

75,751
734,109
111,440		 845,549 625,513 144,285
769,798
794,782
674,947		 1,469,729 734,109 111,440
845,549

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.

27

The RCJ and Islington Citizens Advice Bureaux

Balance sheet

Balance sheet
As at 31 March 2023 Company no. 03110908
Note
Fixed assets:
Tangible assets
Current assets:
Work in progress
Debtors
Cash at bank and in hand
11
12
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more than one
year
15
Total unrestricted funds
Total charity funds
Liabilities:
Creditors: amounts falling due within one year
13
Total net assets
17a
The funds of the charity:
18a
Restricted income funds
Unrestricted income funds:
Designated funds
General funds
£
176,597
452,039
1,100,817		 6,916
2023
£		 £
146,277
560,373
408,157		 30,083
2022
£
1,491,336

849,821
1,114,807
(264,986)
1,729,453
(238,117)
183,513
611,269		 30,083
704,026
1,498,252
(28,523)		 879,904
(34,355)
1,469,729 845,549
674,947
794,782
 111,440
734,109
1,469,729 845,549

Approved by the trustees on 26 July 2023 and signed on their behalf by

Nicholas Mark Atkins Director

28

The RCJ and Islington Citizens Advice Bureaux

Statement of cash flows

For the year ended 31 March 2023

Reconciliation of net income to net cash flow from operating activities

Reconciliation of net income to net cash flow from operating activities activities
Net cash provided by operating activities
Cash flows from operating activities
Net cash provided by operating activities
Cash flows from investing activities:
Purchase of fixed assets
Dividends, interest and rents from investments
Net cash provided (used in) investing activities
Net cash provided by / (used in) financing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Cash flows from financing activities:
Net repayment of pensions deficit
Receipt of endowment
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		 (3,793)
2,654
699,632
(1,139)
(5,833)
692,660
408,157
1,100,817
5,833
-
2023
£
£		 624,180
26,960
-
(2,654)
(30,320)
108,335
(26,869)
2023
£		 75,751
28,347
1,124
(65)
(80,878)
50,436
(114,598)

2022
£
699,632 (39,883)
5,833 3,907
-
-


692,660
408,157		 (43,725)
451,882
1,100,817 408,157

29

The RCJ and Islington Citizens Advice Bureaux

Notes to the financial statements

For the year ended 31 March 2023

1 Accounting policies

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 2024 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.

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.

The RCJ and Islington Citizens Advice Bureaux

Notes to the financial statements

For the year ended 31 March 2023

1 Accounting policies (continued)

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.

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

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.

31

The RCJ and Islington Citizens Advice Bureaux

Notes to the financial statements

For the year ended 31 March 2023

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 0.08%
Bankruptcy and Debt 7.90%
Civil & Family 31.29%
FLOWS 22.25%
Housing 6.17%
Islington Advice 16.62%
Citizens Advice London Development Project 2.21%
Citizens Advice London GLA Cost of Living Project 4.11%
Miscarriage of Justice 5.42%
SPIPS 3.95%

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 casework earned and due on 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 2023.

Work in progress is valued on the basis of the spent on the matter multiplied by the relevant legal aid or interpartes rate. While some WIP will be recoverable within 12 months and some over 12 months, it is not possible to calculate this split with accuracy. The charity accounts for WIP as a current asset as it aims to recover WIP within the shortest possible timeframe; however, WIP is excluded from the free reserves of the charity and shown as a designated fund as the asset cannot easily be converted into cash.

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.

32

The RCJ and Islington Citizens Advice Bureaux

Notes to the financial statements

For the year ended 31 March 2023

1 Accounting policies (continued)

o) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

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.

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.

33

The RCJ and Islington Citizens Advice Bureaux

Notes to the financial statements

For the year ended 31 March 2023

Income from donations and legacies
2023 2022
Total Total
£ £
Allen & Overy LLP 10,000 10,000
Ashhurst LLP 10,000
Central London Collaborative Forum - 3,001
Clyde & Co LLP 10,000 -
Freshfields Bruckhaus Deringer LLP 25,000 25,000
Gowling WLG (UK) Charitable Trust 1,000 -
Herbert Smith Freehills LLP 10,000 6,000
Hogan Lovells LLP 10,000 -
Kingsley Napley LLP 5,000 -
Linklaters LLP 10,000 5,000
London Legal support Trust 10,000 10,000
London Legal walk 2,468 1,365
Mishcon De Raya LLP 10,000 -
Morrison & Foerster LLP 5,000 -
Signature Litigation LLP 5,000 -
Slaughter & May Charitable Trust 18,000 8,000
Stephenson Harwood LLP 10,000 -
Stewarts Law LLP 10,000 -
Weil, Gotshal & Manges LLP 10,000
Other donations & gifts 5,058 2,001
Donated services - Human resources &
consultancy ** 35,311 19,241
211,837 89,608

All income from donations and legacies is unrestricted.

** The pro bono human resources services represents support and advice provided by Herbert Smith Freehills LLP totaling £35,311 (2022: £19,241)

Income from charitable activities
3a Sub-total for Bankruptcy & debt
Access to Justice Foundation - Employment
CAFCASS- Time Together
Citizens Advice - Immigration Consultancy
Enfield Council
Kessler Foundation - Immigration Consultancy
service
Kickstart placement - Charity Works
Legal Aid Agency
Legal Education Foundation - Immigration
consultancy
Legal Education Foundation - Justice First
Fellowship Trainee solicitor
London Metropolitan University placement
fees
Ministry of Justice (Litigant in Person and
HALS)
Pro Bono Legal Services*
Support through Court
Time Together Child Contact Centre fee
Trust for London Employment Advice
3b Sub-total for civil & family
Capitalise Money Advice Service (formally BIS)
CitA Project grants
Therium Access		 Unrestricted
£
-
13
Restricted
£
178,091
-
-
2023
Total
£

178,091
13
-


Unrestricted
£



58,385
-
Restricted
£

178,593
-
-
2022
Total
£

236,978
-
-
13 178,091 178,104 58,385 178,593 236,978
-
-
-
-
5,426
38,938

-


420
-
341,628
1,345
-		 -
-
39,048







298,988
-
31,566
-
47,607
14,672
2,500
105,034
-
55,524


14,672
2,500
105,034
-
55,524
5,426
38,938
-
39,048
420
298,988
341,628
31,566
1,345
47,607




 -
329,304
305
-
8,495
34,732
-








-
-
2,925
-




-
116,058
53,063
-
442,975
-
66,436
-
31,227

-
-
75,000
11,545		 8,495
34,732
116,058
53,063
-
442,975
329,304
66,436
305
31,227








-
-
77,925
11,545
387,757 594,939 982,696 375,761 796,304 1,172,065

34

The RCJ and Islington Citizens Advice Bureaux

Notes to the financial statements

For the year ended 31 March 2023

r the year ended 31 March 2023
Income from charitable activities (continued)
3c Sub-total for FLOWS
3d Sub-total for Housing
3e Sub-total for Islington Advice
3f
3g
3g Sub-total for Miscarriage of Justice
3h Sub-total for SPIPS
Cloudesely
London Citizens Advice - Cost of living project
Greater London Authority (GLA)
Legal Aid Agency
Minstry of Justice
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
Other income
Islington Council
Kickstart - Richmond Citizens Advice		 Unrestricted
£
-
-
100		 Restricted
£
-
800,000
-		 2023
Total
£
-
800,000
100		 Unrestricted
£
-
-		 Restricted
£
15,000
800,000		 2022
Total
£
15,000
800,000
100 800,000 800,100 - 815,000 815,000
87,328 - 87,328 63,218 - 63,218
87,328 - 87,328 63,218 - 63,218
145
-
-
3,730		 2,368
15,000
36,606
450,000
-		 2,368
15,145
36,606
450,000
3,730		 -
-
-
-
7,207		 -
104,271
16,180
450,000
-		 -
104,271
16,180
450,000
7,207
3,875 503,974 507,849 7,207 570,451 577,658
- - 65,000 65,000
- 50,344 50,344 - 65,000 65,000
960,000 960,000 - -
960,000 960,000 - -
- 98,544 98,544 - 98,854 98,854
- 98,544 98,544 - 98,854 98,854
208,656
4,233		 -
-		 208,656
4,233		 194,076
4,300		 -
-		 194,076
4,300
212,889 - 212,889 198,376 - 198,376
691,962 3,185,892 3,877,854 702,947 2,524,202 3,227,149

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 and HALS ;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.

35

The RCJ and Islington Citizens Advice Bureaux

Notes to the financial statements

For the year ended 31 March 2023

4a Analysis of expenditure (current year)

the year ended 31 March 2023
Analysis of expenditure (current year)
Support costs
Governance costs
Total expenditure 2023
Total expenditure 2022
Staff costs (Note 6)
Pro bono services
Direct staff costs & volunteer expenses
Office, marketing, publications, IT &
depreciation costs, website & Courtnav
development costs
Client costs, consultant & professional
fees, commissioned projects and other
direct service costs
Grants payable
Partner payments		 Cost of
raising funds
£
-
409
-
-
-
-
-



C haritable activiti es Support costs
£
214,867
-
32,651
154,179
-

-
-		 2023
Total
£
2,080,276
376,939
47,474
273,199
123,944

343,200

223,133		 2022Total
£
2,152,851
348,545
44,979
326,548
133,658
26,000
208,490
Bankruptcy &
debt
£
154,292
2,819
-
1,065
-
-
-		 Courtnav
£
-
-

-
4,363

-

-
-		 Civil & family

£
572,574
350,705

4,553
13,731

6,916


20,000		 FLOWS
£
419,054
7,729
3,829
75,568
1,203
-
203,133		 Housing
£
87,146
1,303
1,081
2,614
6,518

-
-		 Islington
Advice
£
399,407
10,825
2,415
13,382
3,511

-
-		 Citizens
Advice
London
Development
Project
£
51,921
630
-
4,551
-

-

-		 Citizens
Advice
London GLA
Cost of Living
Project

£
29,871
411
364
479
5,677

341,200
-		 Miscarriage of
Justice
£

67,342
1,018
2,072
2,007
6,074
2,000
-

SPIPS

£

83,802

1,090

509

1,260

72,885

-

-		 Governance
costs
£
-
-
-
-
21,161

-

-
409
2
326		 158,176
1,885
31,526		 4,363
-
-		 968,479
125,974
6,324		 710,516
88,888
5,184		 98,662
25,108
1,000		 429,540
65,814
4,465		 57,102
8,894
434		 378,002
17,026
365		 80,513
22,192
744		 159,546

15,948

756		 21,161
(21,161)		 401,697
(401,697)		 3,468,165
-		 3,241,071

-
737 191,587 4,363 1,100,776 804,589 124,771 499,818 66,431 395,393 103,449 176,251 -
-
3,468,165		 3,241,071
356 182,923 103 1,234,153 837,643 109,894 579,241 31,479 - 96,650 168,629 -
-
-
3,241,071

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 and North East Law Centre where a FLOWS solicitor is in place. For the Immigration Consultancy service Bolton and Bury Citizens Advice service provided advice to clients .

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 granst to London Citizens Advice Services for delivering advice as part of the London Citizens Advice GLA Cost of Living Project.

36

The RCJ and Islington Citizens Advice Bureaux

Notes to the financial statements

For the year ended 31 March 2023

4b Analysis of expenditure (prior year)

the year ended 31 March 2023
Analysis of expenditure (prior year)
Support costs
Governance costs
Total expenditure 2022
Staff costs (Note 6)
Pro bono services
Direct staff costs & volunteer expenses
Office, marketing, publications, IT &
depreciation costs, website & Courtnav
development costs
Client costs, consultant & professional
fees, commissioned projects and other
direct service costs
Grants payable
Partner payments		 -
172
-
-
-
-
Cost of
raising
funds
£


Charitable activities -
-

204,226
-
25,606
179,567


Support
costs
£

2,152,851
348,545
44,979
326,548
133,658
26,000
208,490


2022
Total
£
141,884
1,529
-
651
-
-
-
Bankruptcy
& debt
£		 103



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

family
£



395,285
3,962
3,462
103,774
33,219
-
208,490


FLOWS
£


88,127
748
2,946
3,867
2,011
-
-

Housing
£		 463,490

4,887

4,778

16,721

4,407
-
-
Islington

Advice
£		 25,530
180

175

324

Citizens
Advice
London
Developmen

t Project
£


64,549
80,983
612
612
491
360
2,282
682
3,221
70,130
8,000
-
-
-

Miscarriage
of Justice
SPIPS
£
£



-
-
-
-
15,424
-
-
Governance

costs
£
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
-
356 182,923 103 1,234,153 837,643 109,894 579,241 31,479 96,650
168,629		 - - 3,241,071

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.

37

The RCJ and Islington Citizens Advice Bureaux

Notes to the financial statements

For the year ended 31 March 2023

6
Audit (net of VAT)
Other services
7
Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel
Staff costs were as follows:
Salaries and wages
Redundancy and termination costs
Social security costs
Employer’s contribution to defined contribution pension schemes
5.
Grants payable & Partner payments
Rights of Women - FLOWS project
North East Law Centre - FLOWs project
Citizens Advice Bolton & Bury - Immigration Consultancy project
Local Citizens Advice Services - Miscarriage of Justice project
London Citizens Advice Services - London Citizens Advice GLA Cost of living project
Net income resources for the year
This is stated after charging / crediting:
Depreciation
Loss on disposal of fixed assets
Operating lease rentals:
Other
Auditor's remuneration (excluding VAT):		 2023
£
132,883
70,250
20,000
2,000
341,200
2022
£
138,240
70,250
18,000

8,000

-
566,333 234,490
2023
£
26,960
-
4,200
9,300
-		 2022
£
28,347
1,123
5,852
7,125
-
2023
£
1,802,573
6,738
182,980
87,985		 2022
£
1,889,585
171,541
91,725
2,080,276 2,152,851

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 (2022: 1).

The total employee benefits including pension contributions and employer's national insurance contributions of the key management personnel were £302,060 (2022: £298,735) .

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2022: £nil). No charity trustee received payment for professional or other services supplied to the charity (2022: £nil).

8 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:

2023 2022 2023 2022
FTE FTE No. No.
Raising funds 0.6 0.5 0.6 0.5
Bankruptcy & debt 4.1 4.0 4.3 4.0
Civil & family 13.3 17.1 16.8 19.6
FLOWS 11.3 10.4 10.9 11.0
Housing 1.9 2.0 2.7 2.0
Islington CAB 9.9 12.8 13.1 17.2
Citizens Advice London Development Project 0.9 0.5 0.9 0.5
Citizens Advice London GLA Cost of Living Project 0.6 0.0 0.6 0.0
Miscarriage of Justice 1.5 1.6 1.5 2.0
SPIPS 1.6 1.6 2.0 2.0
Support 3.2 3.2 3.2 3.2
Governance 0.2 0.2 0.2 0.2
49.1 53.9 56.8 62.1

38

The RCJ and Islington Citizens Advice Bureaux

Notes to the financial statements

For the year ended 31 March 2023

9 Related party transactions

There were no donations or other transactions with related parties during the year (2022: Nil)

10 Taxation

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

11 Tangible fixed assets

Tangible fixed assets
Cost
At the start of the year
Additions in the year
Disposals in the year
At the end of the year
At the end of the year
Net book value
At the end of the year
At the start of the year
Depreciation
At the start of the year
Charge for the year
Disposals in the year		 Fixtures and
fittings
Computer
equipment
Total
£
£
£
17,419
133,985
151,404
1,379
2,414
3,793
0
(5,889)
(5,889)
18,798
130,509
149,308
12,979
108,342
121,321
3,083
23,877
26,960
-
(5,889)
(5,889)
16,062
126,330
142,392
2,736
4,180
6,916
4,440
25,643
30,083

All of the above assets are used for charitable purposes.

12 Debtors

Debtors
Trade debtors
Other debtors
Prepayments
Accrued income
Creditors: amounts falling due within one year
Trade creditors
Other creditors
Other taxes and social security costs
Accruals
Deferred income		 2023
£
26,958
21,262
37,086
366,733
2022
£
80,557
16,713
41,410

421,692
452,039 560,372
2023
£
55,258
30,949
147
135,793
15,970
2022
£
90,044
29,380
-
145,562

-
238,117 264,986

39

The RCJ and Islington Citizens Advice Bureaux

Notes to the financial statements

For the year ended 31 March 2023

14 Deferred income

Deferred income at 31st March 2022 comprises grants received from National Citizens Advice to cover costs for Immigration Consultancy Advice Project in the quarter April to June 2022. There was £15,970 deferred income at 31st March 2023 relating to funding for the advisers costs for the Three Tap Advice oureach project in Islington for the period from 1st April 2023 to 20th September 2023.

Balance at the end of the year
Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year		 2023
2022
£
£
-
75,000
-
(75,000)
15,970
-
15,970
-
Creditors: amounts falling due after more than one year
Pension creditor 28,523
2023
£		 34,355

2022
£
28,523 34,355

The pension creditor is calculated on the basis of the annual contribution made toward the deficit of £3,000 (2022: £3,000) discounted over a committed period of xx years (2022: 15 years) .

16 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 (2022: £3,000). A full actuarial valuation of the Plan was carried out as at 31 March 2023 by a qualified independent actuary, based upon membership data as at 31 March 2022, allowing for assumed membership movements over the period from this date, and any material membership movements significantly different from those assumed (e.g. transfers out).

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
2023 2022
% %
Discount Rate 0.05 2.80
Inflation (RPI) 0.03 3.70
Inflation (CPI) 0.03 3.25
Revaluation of deferred pensions in excess of GMP 0.03 3.25
Allowance for pension in payment increases of RPI or 5% p.a. if less n/a
Allowance for pension in payment increases of CPI or 5% p.a. if less 0.03 3.25
Allowance for pension in payment increases of CPI inflation since retirement or 5% p.a. compound if less 0.03 3.25
Allowance for pension in payment increases of - CPI or 3% p.a. if less 0.03 2.70
Allowance for commutation of pension for cash at retirement 75% of HMRC 75% of HMRC
Maximum Maximum

40

The RCJ and Islington Citizens Advice Bureaux

Notes to the financial statements

For the year ended 31 March 2023

16 Pension scheme (continued)

Assumed life expectancies on retirement at age 65 are:

Assumed life expectancies on retirement at age 65 are:
Life expectancy at age 65
(Years) (Years)
Male retiring today 20.8 21.3
Female retiring today 23.6 24.2
Male retiring in twenty years time 22.0 22.6
Female retiring in twenty years time 24.7 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 31 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 12 years.

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

17a Analysis of net assets between funds (current year)

Analysis of net assets between funds (current year)
Net assets at 31 March 2023
Analysis of net assets between funds (prior year)
Tangible fixed assets
Net current assets
Long term liabilities
Tangible fixed assets
Net current assets
Long term liabilities
Net assets at 31 March 2022		 General
unrestricted
£
639,792
(28,523)



Designated
£
6916
176,597
-		 Restricted
£
674,947
-		 Total funds
£
6916
1,491,336
(28,523)
611,269 183,513 674,947 1,469,729
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

17b Analysis of net assets between funds (prior year)

41

The RCJ and Islington Citizens Advice Bureaux

Notes to the financial statements

For the year ended 31 March 2023

18a Movements in funds (current year)

Movements in funds (current year)
At 1 April Expenditure & At 31 March
2022 Income & gains losses Transfers 2023
£ £ £ £ £
Restricted funds:
Bankruptcy & debt
Debt Free London ( formally Capitalise Money Advice
Service) - 178,091 (178,091) - -
Civil & family
Access to Justice Foundation - 14,672 (14,672) - -
CAFF CASS - 2,500 (2,500) - -
Citizens Advice - Immigration Consultancy - 105,034 (105,034) - -
Kessler Foundation - Immigration Consultancy service 55,524 (47,038) 8,486
Legal Education Foundation - Justice First Fellowship 4,241 39,048 (43,289) -
Ministry of Justice ( Litigant in Person and HALS) 298,988 (298,988) -
Ministry of Justice - Time Together Interpreting fund 9,416 0 (1,986) - 7,430
Support through Court 2,612 31,566 (34,178) - -
Trust for London Employment Advice - 47,607 (53,153) (5,546)
CourtNav
Freshfields Bruckhaus Deringer LLP 29,541 - (4,363) 25,178
FLOWS
Ministry of Justice - 800,000 (800,000)
Islington Advice
Cloudesley 2,368 (2,368)
Citizens Advice Service cost of living advice - 15,000 (1,250) - 13,750
Cripplegate Foundation 36,606 (36,606) - -
Islington Council 28,224 450,000 (435,985) (2,480) 39,759
Citizens Advice GLA cost of living project (8,000) 8,000 -
London Citizens Advice Development Service
Local Citizens Advice Services - London 37,406 50,344 (62,030) 2,480 28,200
London Citizens Advice - Cost of living project
Greater London Authority 960,000 (393,258) (9,053) 557,689
Ministry of Justice - 98,544 (98,544) - ()
Total restricted funds 111,440 3,185,892 (2,621,331) (1,053) 674,947
Unrestricted funds:
Designated funds:
Designated funds - Fixed Assets 30,083 (23,167) 6,916
Designated funds - Work in progress - 176,597 176,597
Total designated funds 30,083 - - 153,430 183,513
General funds 704,026 906,453 (846,833) (152,377) 611,269
Total unrestricted funds 734,109 906,453 (846,833) 1,053 794,782
Total funds 845,549 4,092,344 (3,468,164) - 1,469,729

42

The RCJ and Islington Citizens Advice Bureaux

Notes to the financial statements

For the year ended 31 March 2023

18b Movements in funds (prior year)

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

43

The RCJ and Islington Citizens Advice Bureaux

Notes to the financial statements

For the year ended 31 March 2023

18 Movements in funds (continued)

Purposes of restricted funds

Bankruptcy and Debt

The Debt Advice Project funded by the Debt Free Advice 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.

Civil and Family

Legal advice to litigants in person in civil and family law matters and the Time Together Child contact centre 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 until 30.09.2022 then contribution to costs £75,000 in 22/23 through Helping Access to Legal Support funding. Access to Justice funding from the Community Justice Fund for employment advice in 2021.22 and again in 2022.23 . The Legal Education Foundation provide funding for the Justice First Fellowship trainee solicitor. In 2022/23 CafCass contributed to the costs of salary costs of the coordinators in the Time Together child contact centre. Citizens Advice funded the EU Settlement Immigration advice service and separate Windrush advice until November 22 when Kessler Foundation funded the project. Support through Court funded a family solicitor who advises clients referred in from its service unitl 30.09.22. Trust for London funded the employment advice service from October 2021; the negetive balance showing on the fund at 31st March 2023 has been covered from the balance of the grant which was received after the year end in June 2023. 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 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. Funding from Legal Education Foundation in 2021.22 relates to costs of developing the Strategic Business plan.

Islington Advice

Islington Council funds the costs of running the Islington Citizens Advice service . Citizens Advice funded a cost of living advice assistant from March 2023 and in 2021/22 the Universal Support Help to Claim project . Cripplegate Foundation fund outreach generalist advice work in the London Borough of Islington. Cloudesley provide an ongoing grant of £3,000 per year to fund client welfare benefit payments and translation costs of advice sessions for vunerable clients. Islington CA participates in the London Citizens Advice Development Project sharing an advice post with Camden Citizens Advice.

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.

London Citizens Advice Cost of Living project

The Greater London Authority (GLA) Cost of Living Crisis Prevention project is a pan London project homed by RCJ Advice and delivered by local citizens advice across London. The project delivers preventative advice to those communities who are most severely impacted by the cost of living crisis.

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.

44

The RCJ and Islington Citizens Advice Bureaux

Notes to the financial statements

For the year ended 31 March 2023

18 Movements in funds (continued)

Transfer between funds

The transfers of £4,243 in 2022/23 and £7,933 in 2021/22 from the CourtNav fund to the FLOWS fund represents a subsidy to cover costs not met by the Ministry of Justice funding fund. The transfer from the Citizens Advice GLS Cost of Living project of £8,000 to Islington Advice relates to the first two grants payable for the cost of living adviser employed by Islington Advice to deliver the cost of living advice project. The transfer of £2,480 in 2022.23 and £2,500 in 2021.22 relates to the annual donation payable by Citizens Advice Islington ( RCJ Advice general fund in 2021.22) to fund the London Citizens Advice Development Manager.

The transfer of £1,053 from the London Citizens Advice GLA Cost of Living project to the general fund reflects the remaining net book value of a fixed asset laptop purchased for the project manager. This will be written off in future years.

19 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

Less than one year
One to five years		 Equipment
2023
2022
£
£
3,995
5,097
2,482
6,965
6,477
12,062

20 Legal status of the charity

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.

45