REGISTERED COMPANY NUMBER: 03090292 (England and Wales)
REGISTERED CHARITY MUMBER.. 1060926
Report of the Yrustees and
Audlted Flnan¢lal Statements
for tho Yoar Endèd 31 March 2024
Harrow Cltlzens Advlce Bureaux
86r4lce Llmlted
Parker Cavendlsh
Chart8red Accounlants
Registerèd Audltor
28 Church Road
stanmore
hllddlesex
HA7 4XR

Harrow Cltlzen8 Advlce Bureaux
Service Limited
Contents of the Flnanclal Statements
for the Year Ended 31 March 2024
Page
Report of the Trustees
statomgnt of Trusts&g' R6sponslblllllos
Réport of tha Independent Audltors
Statement of Flnanclal Actlvltlos
Balance Sheet
10
Cash Flow Statement
Notes to the Cash Flow Ststement
12
Notes to the Flnancial Ststemènts
13 to 18
D@tall8d Statoment of Flnanclal Actlvltles
19

Harrow Cltlzens Advlce Bureaux
Servlce Llmltsd
Report of the Tru8te&8
forthe Year Ended 31 March 2024
The Iruslee5 who are also directors of the charity for the purposes of the Companie5 Act 2006. present their report wlth
the finanrial siatemenls of the charity ft>r the yeai ended 31 MarGh 2024. The Iruslees have adopled the provisions of
Accounting and Reporting by Ch8rilies,' Slalement of Recommended Pr8ctice applicable to charilies preparing their
accoun15 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102}
{effectlv8 1 January 20191.
STRUCTURE, GOVERMANCE AND MANAGEMENT
STATUS AND ADMINISTRATION
Thé reglstered name of the charity is Harrow Citlzens Advlce Buréaux SeNlc8s Llmltéd and Is also known as and
referred lo as Harrow Citrzens Advlce.
Harrow Cits'zons Advl¢o is a registered diarily and a company limited by guaranlee, The maximurn Ilabilily of each
member is limited lo one pound. Al 31 March 2024 the company had seven mernbers (2023.. 81 of the Manag6ment
Board. Harrow Citizens Advlce is govemed by its Articles of Association as approved on 12th October 2022.
INVESTMENT POWERS
As required in it5 Articles . paragraph 3, in furtherance of ils objects, and for no other purposes, the company has the
power to invesl the monie5 of Ihe company not imm8dial8ly required for its purposes in or upon such investments,
Sècurities or property as may b6 thought fit,subject nevertheless to such eonditions and such consents as may for tha
tlme belng be Imposed or required bylaw.
OBJECTS AND ACTIVITIES FOR THE PUBLIC BENEFIT
The charitys objects aro to promote any charitable purpose for the benefit of lh8 community in the area of the Borough of
Harrow and surrounding areas by the adv8ncemenl of education, the protection and preservation of health and the relief
of poverty, sickness and distress, The PTincipal activiLy of Harrow Citizens Advice is Ihe provision of free, (x)nfidenlial,
independent and impartial advice, infomalion and counsel fr)r members of the publi¢, ensuring that individual8 do not
suffer through a lock of knowledge or an Inability to express their needs effectively. Harrow Cilizens Advice aims lo
exercise a responslble Intluence on the development of social policies and servioes.
ORGANISATIONAL STRUCTURE
Harrow CitlZ8ns Advice is governed by ils Trustee Board which is responsible for setting the strategic direction ol the
organlsatlon and tho wll¢y of the ¢harlty. Thes6 pollclos are lrnplam6nted by tho Irusta6s who carry the ulllmate
responslblllty for Ihe conduct of Harrow Cltlzens Advlce and for ensurfng that the tharlly satlsfles Its legal and enntractual
obligations. Trustees meet as a minlmum quarterly and d8legat8 the day lo day operation of the organisation lo senior
managgment. The Trustee 8oard 18 independ8nt from management. A regi8ter of m8mber8' interests 18 maintained at the
registered office and is available to the public.
Harrow Gilizen8 Advice is a member of The National Association of Citizens AdviGe Bureau (Citizens
Advice) which provides a framework for 8tenderds of advice and casework management as well as monitoring progress
against these standards.
The Bur8aux is also actively involved in partnership working with other voluntary, statutory and private sector serviae
providers.

Harrow Cltlzens Advlce Bureaux
Servlce Limitod
Report of the Trustees
for the Year Ended 31 March 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
REVIEW OF ACTIVITIES AND FUTURE DEVELOPMENT
Harrow Citizens Advic& delivers hlgh-quallly seNices in response lo the needs of thg local community. Harrow CitSzens
Advlce dellvers an 8dvice and information seNi<% across a diverse range of digital platforms. In the year under review
there were 26,261 wnlacls {2023: 23,434) with clients helping them de81 with 19,675 issues {2023.' 15,877). In addition
lo our core contract for advice information and guidance from Harrow Councll, we Secured add￿tIonal funding io support
bespoke projects which targeted some of Ihe mosl vulnerable communitles in Harrow. This included-
Delivered a referral only servl¢e for Centr81 Northwest London Hospital mèntal health $ervlc88 to support patients
leaving hospit81.
Supportlng clients with EUSS applioations.
Supported Harrow Council with regard to admlnlslorfng the Household support fund.
Deliver a help lo clalm seNice and supported numerous clients to mak6 universal credll applications.
Dellvered a Kick-start programme to support young people Into work
Macmlllan Cancer has approved an application for funding with a financial value of £1,2m over 3 years to provide advice
to cancèr patients across Harrow, Brenl and Ealing.
We have retained a highly skilled and committed workforce and managed to exceed our targets.
The trustee board have Gonlinued lo provlde robust governance and scrutiny. Th8 yaar under rovlew has been a year of
significant challenges both financially and with th8 surge in demand for our servicas as the Impact Df the cost of living
takes effect
Durlng the year w8 relocated lo new premlses lo make way for Harrow Councll'8 regeneration plans for our current sile.
REVIEW OF FINANCIAL RESULTS
During the y8ar ended 318t March 2024. Harrow Citizens Advi￿ had total income of £792,047 (2023: £494,632), of
which £275,935 {2023'. £409,193) <35D/o - 2023.. 830/.) represented grants and contracts from Ham)w Councll. In addltlon,
funding was received from- Macmillan, RCJ Advice for GLA Cost of Living Advice, Citizens Advlce for Energy advice and
Help lo Claim, Trust for London for specialist welfare advlce and Cannons High School. Aftar expanditure of £725,898
12023.. £576,694), a surplus of £66,149 {2023.' deficlt of £82,IX2) has been added to reserves carr16d fotwatd.
RESERVES
Harrow Cltlzens Advice is requir8d to 6nsur6 that froe mon1&8 are 8v8ilable in each financial year to meet any
reasonable foreseeable contingency. Harrow Citlzens Advlco malntaln a projection of income for at least one year ahead
and wlll ensure that this continuès lo be darlved from as wlde a variety of 80urees po88ible. Harrow Citizens AdviGe has
taken all necassary steps lo ensure that, at no tim8 wilhln this period, would11 be possible for Ihe cessation of one or
more fundlng stream8 to present so serious a challenge to the future of the organisation that it could not be managed 50
as lo conllnuo to provide a b88t valu8 advica sgNice. The reasons for holding reserves are outlined in note 14.
RISK ASSESSMENT
Harrow Citizens Advice annually assesses the risks to which it is exposed. The Iruslees recognlse that any major rtsks lo
which the charity is exposed need5 to be revlewed with systems and controls in placo to MI￿gat9 those rfsks.
In addition, Harrow Citizens Advi￿ continually rnonilors and manages Its risks ensuring systèms and controls are in
plaGe to mitigate ils key risks. Induded in external risks Is Ihat of the loss of funding. Th6 6ffocls of thls have been
mlnimised by the procedures in place which have resulled In fundlng being secur8d from a variety of sources, The charity
oontinues lo seek to diversify Its fundlng sources,
Internal risks are mlnlmlsed by the implementation of procadur6s for authorisatlon of all transactions and projects and lo
&nsura conslstent quallty of dalivery for all opèrallonal aspects of the charitable company. These procedures are
perlodl¢ally reviewed to 8nsure that they still mèet th6 needs of the charity.
Harrow Citizens Adyloa lakes all reasonable precautions to protect ils information assets. These include the use of
laptops and memory sticks which are encrypted to the required standards for the use of staff who work at outreach
locations or from home. Cllent and personnel files are stored in locked cabinets and are transported securely between
sltes.
VOLUNTARY WORK AND EMPLOYEE INVOLVEMENT
The charily receives help and support in the form of voluntary aSsIstan￿ In advlslng the public. Volunteers conlrfbuled
approximately 8,277 (2023.. 8,504) hours of work to the seNic£ during the year. An extensive range of communication
and consultative arrangements are Sn place to help ensure that employe8s ara kept fully Involved about dev8lopments
within the organisalion.

Harrow Citizens Advice Burgaux
Service Limited
Report of the Trustees
for the Yoar Ended 31 March 2024
STRUCTURE. GOVERNANCE AND MANAGEMENT
GOING CONCERN
The Iruslees are of the vlew that the charity 58 abl6 to continuo as a going concern. The trustees hava consider&d th6
possible threat to th8 company caused by the current economic conditions. Due to the financial strength of the charity
and the ongoing commilmont and support of ils major funders it w511 be able to continue operaling for a period exceeding
Iwelve months from the date of signing these financial stalDments,
REFERENCE AND ADMINISTRATIVE DRTAILS
Registered Company number
03090292 (England and Wales}
Roglstsrèd Charlty numbar
1060926
Reglstered offlca
4 Gaylon Road
Harrow
HA12F
Trustees
Ms F A Logan {resiyned 11110120231
DJWood
Ms P H Lalloo
S Bose
Spilka
M J Hommlng
Ms T J Chambers
S D EzBkiel
Company Secretary
Ms T Nijjar
Auditors
Parker Cavendlsh
Chartered Ac(x)unlants
Reglstered Audltor
28 Church Road
Slanmora
Middlesax
HA7 4XR
Bankers
HSBC
101- 103 Slalion Road
Edgware
Middlesex
HA8 7JJ
AUDITORS
The auditors, Parker Cav8ndish, will be proposed for re-appointment at the forth¢oming Annual General Meeting.
Report of the Iruslees approved by order of the board of trustees, as the Gompany directors. on 16 October 2024 and
slgned on the board's behalf by:
Ms T Niiiar- S&or&tary

Harrow Citizens Advice Bureaux
ServiGe Llmltod
Statement of Tru8ts08' Ré8ponslbllitlè8
for the Year Ended 31 March 2024
The trusl8es {whD are also th8 directors of Harrow Citizens Advice Bureaux Service Llmited for the purposes of Gompany
18w) 8re responsible for preparing Ihe Report of the Trustees and the financial stalemenls in accordance wilh applicable
law and United Kingdom Accounting Standards {United Kingdorll Generally AcGepled AG¢ounting Practice) including
Financial Reporting Slandard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland"
Company law requires the trust88s lo prepare financlal statements for eaGh finandal year whlch glve a true and fair vlew
of the slate of affairs of the charitable company and of the incomlng rèsources and appllcallon of resources, including th
income and expendllure, of Ihe charllablo company for that perlod. In preparing Ihose financial statements, the trusteas
are requlred lo
select suitabla accounllng pollaes and thèn apply them conslslently,,
observe the methods and prfnciples In the Charity SORP.,
make judgements and estimates that are reasonable and prudent.,
state whether applicable accounting standards have been followed, subject to any material departures dlsdosed and
explained in the financial statements-
prepare the financial statements on the going concern basis unless it is Inapproprfats to presume that the charitable
(£Jmpany wlll ¢ont1nue in buslness.
The trustees are responsible for keeping proper accounting records which disclose with roasonable ac¢ur8cy at any time
the financial position of th6 charitable company and to 6nabl8 them to &nsure that the flnanclal statements comply wtth
the Companies Acl 2006. They are also responsible for safeguardlng the 8sset8 of Ihe charitab18 company and hence for
taklng reasonabl8 steps for the prevention and detection Df fraud and other Irregularitie8,
In SD far as the trustees are awarg..
there is no ￿levant audil infomiation of which the charitable (x)mpany's auditors are unaware,. and
the Iruslees have taken all steps Ihal they ought lo have taken to make themselves aware of any relevant audlt
infonmation and lo eslablish that the auditors are aware of that information,

Report of the Independent Audltors to th• Mémbers of
Harrow Cltlzans Advlc• Bureaux
Servlce Limitod
Oplnlon
We have audited the financial statements of Harrow Citizens AdviG8 Bureaux Service Limited (thè 'charktable company,)
for the year ended 31 March 2024 which comprise the Slalemenl of Flnanclal Acllvilies. the Balance Sheet, the Ca8h
Flow Statement and notes lo the financial slalernents, Includlng a summary of significant a¢cnunllng policies. The
financial reporting framework that has been applied In thelr preparation is applicabl& law and Unll8d Kingdom Accounting
Standards (United Kingdom Generally Accepted A¢countlng Practice). includlng Fln8ncial Reporting Standard 102 'The
Financial Rgportlng Standard appllcable in the UK and R6publlc of Ireland,.
In our oplnlon the flnancial slatemenls..
glve a Irua and fair view of the slate of the charitsble wmpany's affairs as a131 Marth 2024 and of its incoming
resourcgs and appllcallon of resources, including its income and expenditure, for the year then end8d',
have been properly prepared in accordanco with United Kingdom Generally A¢cepted Accounting Practlce, Includlng
Flnanclal Reporting Standard 102 'The Financlal Reportlng Standard applicable in th8 UK and Republlc of Ireland,;
and
have been prepared in accordanoe with the requlrements of the Companles Act 2006.
Basis for opinion
We conducted our audll In accordance with Internallonal Standards on Auditing (UK) {ISAs (UK)) and applicable law. Our
responslbllities under those standards are further described in the Auditors, responsibilities for Ihe audit of the financial
statements seclion of our report. We are Indep8ndent of the charitable company in accordance with the ethical
requirements thal are relovanl to our audit of Ihe financial statements In Ihe UK. induding Ihe FRC'S Ethical Standard,
and we havg fulfllled our olher ethical respon8ibilities in accordance with these requirements. We believe Ihat Ihe audit
ovldence we have obtainèd is sufficlenl and appropriate to provide a basis for our opinion.
Concluslons relating to going concern
In auditing the financial statemenls, we have concluded that the truslees, use of the golny concern basis of accountlng In
the preparalion of Ihe financial ststemenls is appropriate.
Based on Ihe work we have performed, we have not Identifi8d any matérlal uncortalntles relating lo events or conditions
that, individually or collectively, may cast slgniflcant doubt on tha charltable ￿)MpanY'S ability to continue as a going
concern for a perlod of at least twelv8 months from when the financial statements are aulhorised for issue.
Our responsibilitias and the wponslbilities Of the trustees with respecl lo going ￿ncern are described in the relevant
sedions of this report.
othor Informatlon
The trustees 8r6 rosponsible for the other information. The olher information comprfses the Infomialion includod In the
Annual Report, other than the financial statemenls and our Report of the Independenl Audltrjrs Ihereon.
Our opinion on the financial slalemenls does not cover the other infomiation and, except to the extont othenNise explicitly
ststed in our ￿pOrt, we do not express any fomi of assurance conclusion ther80n.
In Connection with our audit of the financlal statements. our responsibility Is to read the other information and, IN doing
so, consider whether the other Information is materially inconsistent wllh th8 financial statements or our knowledge
obtained in the audit or otherwlse appears to be materially mlsslated. If w8 identify such material inconsistencies or
apparent material misstatements, we are required lo determlne whether this gives rise to a material rnisstalement in the
financial slalements Ihemselves. If. based on the work we have performed, we conclude that there is a material
mlsslatement of this other information, we are required to report Ihat fact. We h8ve nothing lo report In this regard,
Oplnlong on other mattars pmscrlb6d by the Companies Act 2006
In our opinion. bas￿ on the work undertaken in the course of the audit,.
the informallon given in the Report of the Trustees for the flnanclal year for which th8 tlnandal statements ar6
prepar6d Is conslslent with the financial statements., and
the Report of Ihe Trustees has been prepared in accordance with applicable legal requir8ments.
Matters on which we are required to report by exceptlon
In the light of the knowledge and understanding of the charitabl6 company and Its environment obtained In the fL)urs8 of
the audit, we have not identified malerial mlsslalemenls in the Report of the Trustees.
We have nothing to report In respect of the followlng matters where the Companiès Act 2006 requires us to report to you
if, in our opinion:
adequate ac(x)unllng records have not be8n kept or r6tums adaquale for our audit have not been received frorn
branches not vlslled by us.. or
the financial statements are not In agreement with the accounting records and returns. or
certain disclosurgs of Irusloes. remuneration 8P8cified by law are not made., or
we have not racelved all the information and explanalions we require for our audit.

Report of the Independent Auditor¥ to the Members of
Harrow Citizens Advice Bureaux
Service Limited
Responslbllltles of trustees
As explalned moro fully in the Statament of Truslges, Responsibilities. th8 trustees (who ar& also tho dlrectors of Ihe
charttable company for the putPOS8S ot company lawl are rèsponsible for the preparation of the flnancla1 statements and
for being 8alisfied that they give a true and fair vlew, and for such Internal control as the Iruslees determine is necessary
to enable the preperation of financial statements Ihal are free from materia1 misstatemenl, whelher due lo fraud or error,
In preparlng the financial Statements, the trustees are responsible for assessing the charitable company's abillly to
conllnue as a golng concern, disclosing, as appllcable, matters related to going con¢em and uslng the going ￿nceM
basis of accounting unless the trustees either intend lo liquidate the charitable company or lo ceese oporations, or have
no realistic altèrnalive but to do so.
Our responslbllltles for the audlt of the flnan¢ial statements
Our objective5 are to obtain reasonable 8ssurance about whelher Ihe financial ststements as a whole are free from
material misstatement, whether due to fraud or error, end lo Issue a Report of Ihe Independent Auditors that inGludes our
oplnlon. Reasonable assurance Is a high level of assuranco, but is not a
uarantee Ihat an audlt conducted In
accordance with ISAS (UK) will always delecl a materlal mlsslatemont when11 exists. Mlsstatements can arise from fraud
or error and are con8id8red material if, indlvidually or in the aggregate, they (X)uld reasonably b8 expected lo influèncé
the economic decisions of users taken on the basi8 of these financial statements.
The extent to which our procedures are capable of detecting Irwularllles, Including fraud is detsiled below..
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities. incEuding fraud
and non-compliance with laws and regulations, was as follows-
the engagement partner ensured that the engagement team collectively had the approprlale (ompelence, capabllltles
and skills to identrfy or re￿gnIse non-compllanGe wlth appllcable laws and regulatlons,,
we Identlfled the laws and regulallons appllcabl8 to the company through dlscussions wllh the director8 and other
man2g@ment, and from our commerclal knowlodga and exp6rianc6 of the company's actlvlttes and our prlor know18dge
of the company'8 op8ration8',
we focused on specific laws and regul8tions which we considered may have a direct material effect on the finan¢i81
statements or the operalions of the Gompany, including the Companies AGt 2006, Charities Act 2011, taxation legislation
and data protection, anti-bribery, employment, and health and safely legislation.,
we assessed the extent of wmpliance with the laws and regulations identifled above through maklng enqulries of
managernent and Inspe¢llng legal Cor￿pondence. and

Report of the Independent Audltors to the Members of
Harrow Cltlzens Advlco Bur&aux
Sèrvlce Llmltad
Our respon8ibilitie8 for the audit of the financial 8tatements {continued)
identified laws and regulations were rommuniGated within the audit leam wularly and the team remained alert lo
instances of non-complian¢e throughout the audit.
we assessed the susceptibility of the company's financial slalemenls to material misstatement, including oblalning an
understandlng of how fraud mlght o¢¢ur, by:
making 6nquirias of management as lo whare they consldered there was susceptibility to fraud. their knowledge of
actual, suspected and a118ged fraud., and
consSdering the internal controls In place lo mlllgate rlsks of fraud and non-compllance with laws and regulations,
To address the rfsk of fraud through management bias and overrid& of controls, we:
performed analytical procedures to identify any unusual or unexpected relalionship5-
tested journal entries to identify unusual transactions-
assessed whether Judgement5 and assurnplions made in determining the accountlng esllmates were Indicallve of
potential blas., and
investigated the ratlona18 behind signtficant or unusual transactions,
In r85ponse to the risk of irrogularilles and non-compllanca wlth laws and ragulallons, we dgsigned procedures whlch
Included, but were not Ilmlted to..
agr6è1ng financial stat&ment dlsclosurés to underlying supporting docum6ntation,'
r68ding Ihe minut8s of meetings of those charged with governance.,
enquiring of m8n3gement as to actual and potential litigation and claims., and
reviewing corresponden(t with HMRC, and 8ny other applicable correspondence,
There are inherent limitations in our audit procedure5 described above. The more removed that laws and regulations are
from financial Iransactions, the less likely it is that we would become aware of non-compliance. Auditing standards also
Ilmlt the audll procedures requlred lo Identiry noD-¢ompllan¢e with laws and regulations to enqulry of the directors and
other management and th8 inspection of regulatory and legal correspondenc8, if any.
Material mlsstat6menls that artse du& to fraud can b8 hardor to dalact than those that arls& from error as they may
invDlve deliberate concealment or ￿1]uSIOn.
A further description of our responsibilities for the audit of the financial statements is located on the Financial ReE)Orting
Council's website at www.frc.org.ukJauditorsresponsibilities. This doscriptlon forms p8rt of our Report of the Independent
Audito￿.

Report of the Indopendent Audltors to the Members of
Harrow Citizens Advice Bureaux
Sgrvice Limited
Use of our r¢port
This report Is made solely to the charltable company's members. as a body, in accordanc& with Chap18r 3 of Part 16 of
the Companies Ad 2006. Our audit work has been und8rtakèn so that wo might state lo the charitable company's
members those matters we ar6 required to state to thom In an auditors, report and for no other purpos@. To the fullest
extant permitted by law, we do not accept or assume responslbllity to anyone other than Ihe 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.
M Gazza (Senior Statutory AuditDr}
for and on behalf of Parker Cavendish
Chartered Accountants
Regisl8red Audltor
28 Church Road
Stanmore
Middlesex
HA7 4XR
16 October 2024

Harrow Cltlzens Advice Buroaux
se￿¢6 Llmlted
statement of Financial Activities
for the Year Ended 31 March 2024
2024
Total
fund8
2023
Total
funds
Unrestricted
fund
Restrlcted
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
36,566
36,566
17,338
Charltable activltios
Government & public authority grants
Cyther grants
275,935
98,593
275,935
474.091
409.193
66,754
375,498
Investment income
5,455
Total
416549
792 047
494 632
EXPENDITURE ON
Charltable actlvitlès
General Admlnlstrallon & Management
350,400
375 498
725 898
576.694
NET INCOMEI(EXPENDITURE)
66,14g
66,149
{82,062)
RECONCILIATION OF FUNDS
Total funds broLJghl fotward
506,411
506,411
588,473
TOTAL FUNDS CARRIED FORWARD
572,560
506411
The noles form part of these financlal stal&ment8

Harrow Citizens Advlce Bureaux
Service Limited
Balance Sheet
31 March 2024
2024
Total
funds
2023
Total
funds
Unrestricted
fund
Reslricled
Notes
FIXED ASSETS
Tangible assets
8,374
8.374
11.165
CURRENT ASSETS
Debtors
Cash at bank and in hand
12
94,790
529,271
5,460
100,250
529.271
24,157
538.474
624,061
5,460
629.521
562,631
CREDITORS
Amounts falling due within one year
13
(59.8751
(5.460)
{65.335)
(67.3851
NET CURRENT ASSETS
564.185
564,185
495.246
TOTAL ASSETS LESS CURRENT LIABILITIES
572,559
572,560
506.411
NET ASSETS
572,559
572.560
506.411
FUNDS
Unrestricted funds
14
572.560
506,411
TOTAL FUNDS
572,560
506,411
The financial statements were approved by the Board of Trustees and authorised for issue on 16 Octr)ber 2024 and were
signed on its behaff by:
I Spilka - Trustee
D J Wood - Trustee
The notes form part of these finanaal statements
10

Harrow Cltlzens Advl¢a Bur&aux
Servicé Llmlted
Cash Flow Statement
for the Year Ended 31 March 2024
2024
2023
Notes
Cash flows from operating a¢tlvltloS
Cash generated from operatlons
14,658)
151,566)
Nel cash used in operatlng advilies
14,6581
151,566}
Cash flows from Investing activities
Purchase of t8ngible fixed assets
Interest r￿1Ved
(4,832)
1,347
N81 cash provided byl{used In) investing acllvilies
Change In ¢a8h and cash equivalents in
the reporting period
C8sh and cash equivalents atthe
beginning of the reportlng perlod
{9,203
1155,0511
538,474
693 525
Cash and cash equivalentg atthe end of
the reporting period
529,271
538,474
The notes form part of these financial statements

Harrow Cltlzens Advlce Bureaux
Servl¢o Limitod
Notes to th& Cash Flow Statemont
forthe Year Ended 31 March 2024
RECONCILIATION OF NET INCOMEIIEXPENDITUREI TO NET CASH FLOW FROM OPERATING
ACTIVITIES
2024
2023
Net Incom81{expendltur&) for th8 réporttng p8rlod (as par the
Statement of Flnanclal Actlvltles)
Adjustments for:
D6preclation chargas
Interest received
(Incroaseydeorease in debtors
Decrease in creditors
66,149
182,062)
2,791
(5,455)
{76,094)
3,722
(1,347)
44,843
116,722)
Net ea8h usèd In operatlons
14,658)
151,566}
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.23
Cash flow
At 31.3.24
Net cash
Cash at bank and in hand
538,474
538,474
529 271
Total
538,474
9,203)
529,271
The nolas form part of those flnandal slalem&nts
12

Harrow Clt12ens Advlce Bureaux
Servlc8 Limited
Note8 to the Flnan¢lal Statements
for the Year Ended 31 March 2024
ACCOUNTING POLICIES
Basls of preparlng the flnanclal statomants
The flnancial statements of Ihe charitable company, which is 8 public benefit entity under FRS 102, have been
prepared in accordance with the Charitie8 SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement
of Recorrmended Practice applicable lo charities preparing their accounts in accordance with the Flnancial
Reportino Standard applicable in the UK and RepubliG of Ireland {FRS 1021 (effective 1 January 2019}', Flnanclal
Reporting Standard 102 'The Flnancial Reporting Standard appliceble in the UK and Rèpubllc of Ireland, and the
Companies Act 2006. The financial statements have been prepared under the hlslorical cost convention.
The prinGipal accountlng pollcies adopted in the preparallon of the flnancial slalemants ar& $61 out below and
have remalned unchanged from the previous yèarlperfod, and also have been conslst8nlly applled within the
same accounts.
Incomln9 rosour¢•s
Grants r8celv8ble
(i} Grant8 Receivablè
Grants made lo finance the activities of the bureau are credited to the In￿Me and expendllure account in the
p8riod to which they relate.
{ii) Bank Interest
Bank interest is included in the income and expendlture account on r8ceipl.
(ill} Other Income
Sales of services are included in tha Income and expenditure account in the period to whiGh Ihey relate, Other
Income, including donatlons, gifts and covenants ara included as they are received.
(Iv) Glfts and Intangible Incom8
In addition to the above, the charily also receives help and support in Ihe form of voluntary assistance In
advising the public.
(v) Deferred Income
Grants received in advance of the period Sn whlch th8 funded requiras the expendlture to be 8ppli8d will be
refle¢led in deferred income within the balance sheet.
Expenditure
Llabilltles are recognlsed as expenditure as soon as there 18 a legal or conslruclive obligation comrllitting the
charlly to that expendlture. it is probablè that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is accounted for on an accnjals basis and
has begn classifi8d under headlngs that aggregat8 all cost related lo the rategory, Where costs cannot bo
directly atlribuled to parllcular headings they have boen allocaled to aGlivilies on a basis con5islenl wth the use
of rèsources,
Tanglble flxed a89ets
Depreciation is provided at the following annual rates In order to wri18 off each assgt over Ils e8timaled usefijl lifa.
Computer equipment
25% on reducing balance
Taxation
The charsty is exempt from corporation tax on ils charllablo actlvltles.
Fund accountlng
Unre9tricled funds can be used in ats¢ordan¢e with the chaiitablè objectives at the discretion of the trustoes.
Restricted funds can only be used for particular restricted p￿￿oSeS wlthln th8 objects of the charity. Restrictions
arise wh8n specifled by the donor or when funds are raised for particular restricted purposes.
Further explanatlon of the natLfre and purpose of each fund is included in the notes to the finanGial statements.
13
continued,..

Harrow Citizèns Advlco Bureaux
Servlce Llmlted
Notss to the Financial Statements- Gontinued
for the Year Ended 31 March 2024
ACCOUNTING POLICIES- continued
Penslon costs and other post-retlrement beneflt$
The charltable company operales a defined contrfbulion pension scheme. Contrlbutions payable to the
charitab16 company's ponslon schema are charged to the Slalement of Flnancial Aclivilie8 in the p8riod to which
they r&late.
Golng concern
The trustees have no concerns regarding the charity's 8bilily to conlinue as a going COn￿rn. The trustees have
considered the possible threat to the company caused by the current economi¢ conditlons and ar8 confident that
due to the financial Elrength of the Gharily, and the ongoing commltment and support of Its major funders that it
wlll be able lo ¢ontlnue operallng for a perlod exceeding twelve months from the date of signing th8$9 financial
statements.
DONATIONS AND LEGACIES
2024
2023
Donations
36,566
17,338
INVESTMENT INCOME
2024
2023
Deposit account inter881
5,455
INCOME FROM CHARITABLE ACTIVITIES
2024
2023
Government & publio authority grants
Olher granls
275,935
474 091
409,193
475 947
CHARITABLE ACTIVITIES COSTS
Support
costs1888
note 6}
General Adminlstration & Management
725,898
SUPPORT COSTS
Governance
costs
Management
Totals
Genaral Admlnlstralion & Management
703,340
725,898
14
Continued..,

Harrow CStizens Advice Bureaux
Service Limited
Notes to the Finanoial Stat¢m¢nts- contlnued
for the Year Ended 31 March 2024
NET INCOMEIIEXPENDITURE)
Nat incomellexpendllurel 18 Staled after chargingl{crediling)'.
2024
2023
Auditors, remuneration
Depre(aallon - ownad assets
6,360
3,480
3,722
TRUSTEES. REMUNERATION AND BENEFITS
There were no tru5tees' remuneralion or other benefits for the year ended 31 March 2024 nor for the year ended
31 March 2023.
Trustees, expenses
There were no Irusl86s' expanses pald for the yéar ended 31 March 2024 nor for the year ended 31 March 2023.
STAFF COSTS
2024
2023
Wages and salaries
Social security costs
Other pension costs
505.222
39,815
435,716
34,357
11,633
562,258
481.706
The average monthly number of employ@e8 during the year was as follow5.'
2024
20
2023
18
Managemanl and administration
No employees rec6iv8d emolumenls in 8xces8 of £60,000.
10.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
Total
funds
Reslrlcled
INCOME AND ENDOWMENTS FROM
Donation8 and legacie8
17,338
17,338
Charlt8ble activities
Government & public authorlly grants
Other grants
409,193
7.754
409,193
66,754
59,000
Investment in(L)me
1.347
1,347
Total
435,632
59,000
494,632
EXPENDITURE ON
Charitabl8 actlvitiès
General Admlnlslr8llon & Managemant
517,694
576,694
NET INCOMEI(EXPENDITURE
182,062)
182,062)
RECONCILIATION OF FUNDS
Total funds brought fO￿ard
588,473
588,473
15
continu￿...

Harrow Citizens Advice Bureaux
Service Limited
Note5 to the Flnanclal Statements - contlnued
for the Year Ended 31 March 2024
10.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- contlnued
Unrestricted
fund
Total
funds
Reslricled
TOTAL FUNDS CARRIED FORWARD
506,411
506,411
11.
TANGIBLE FIXED ASSETS
Computer
equipmenl
COST
Al 1 April 2023 and 31 March 2024
32.354
DEPRECIATION
At 1 Aprll 2023
Charge for year
21,189
At 31 March 2024
23,980
NET BOOK VALUE
At 31 March 2024
At 31 March 2023
11,165
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Prepayments and accrued income
100 250
24,157
13.
CREDITORS" AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Soclal security and other taxes
Pen8ion contributions
other creditors
Deferred income
10,870
2,633
34,430
17.402
9,836
2,354
10,404
44,791
65,335
67,385
14.
MOVEMENT IN FLINDS
Net
movament
In funds
At
31.3.24
At 1.4.23
Unrestrlcted funds
General fund
506,411
06,149
572,560
TOTAL FUNDS
506,411
572.560
16
contlnued...

Harrow Cltlzens Advlce Bureaux
Servlce Llmlted
Notès to the Flnancial Statements - continued
for the Year Ended 31 March 2024
14.
MOVEMENT IN FUNDS- contlnued
Nel movement In funds. included in Ihe abov6 aro as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unregtrlcted funds
General fund
416,549
(350,400)
66.149
Restrlcled funds
Restricted reserye5
375,498
{375,498)
TOTAL FUNDS
792 047
725.898
66,149
Comparatlvas for movomont In funds
Net
movement
In funds
Al
31.3.23
Al 1.4.22
Unrestricted funds
General fund
588.473
(82,062)
506.411
TOTAL FUNDS
588,473
82,062}
506.411
Comparative nal movament In funds, Included In the above are as follows:
Incoming
re50ur
Resources
expended
Movement
in funds
Unrestricted funds
General fund
435,632
1517.6941
{82,062}
Restricted funds
Restricled reserves
59.000
{59,0001
TOTAL FUNDS
494.632
576,6941
82.062)
Restrfcted R8serva8
There are no rastiictad funds In the current year or in the previous year.
Unrestricted Reserves
Included in unrestricted reserves are the following arnounls that have been designated by the dlro¢tors'.
4 months oporating expenses to meet unexpected evenls such as a signlflcanl loss of funding..
2. £100,000 to cover in5ufficlent core funding so that the charfty can continue to maintain seNicas for which it
does not have funding and also for posslble reduDdan￿eS in the avent of loslng core funding.
3. £100,000 for essential expenditure, for example IT and prémises, needed to maintain opérating capacity.
17
continued..,

Harrow Citizen8 Advice Bureaux
Service Limited
Notes to the Flnan¢lal Statements - continued
forthe Year Ended 31 March 2024
15.
RELATED PARTY DISCLOSURES
There were no related p8riy transactions for the year ended 31 March 2024,
18

Harrow Citizons Advice Bureaux
Servlce LTrriited
Detsiled Statement of Flnanclal Actlvltios
for the Year Endod 31 March 2024
2024
2023
INCOME AND ENDOWMENTS
Donatlon8 and legacies
Donatlons
36,566
17,338
Invegtment income
Deposit accounÉ Interest
5,455
1,347
Charitable actlvltlgs
Government & public aulhority gran18
Other grants
275,935
474,091
409.193
66,754
750,026
475,947
Total Incomlng rèsources
792,047
494,632
EXPENDITURE
Support C05ts
Management
Wages
Social securily
Penslons
R8nt & rates
Insurance
505,222
39,815
17,221
41,347
2,862
435.716
34,357
11,633
15,265
2,362
L 11
Telaphone
Postage and st81ionery
Subscriptions
Sundries
Computer and sofiware
Repairs & renewa15
Travel & staff trainlng
Depreciation of tanglble and heritage assets
12,898
3,570
8,933
34,499
5,652
24,139
4.391
2,791
12,134
1,784
7,761
15,126
13,825
1,473
2,582
3,722
703,340
557,740
Govemance costs
Auditors, remuneration
AGcounlancy and legal fees
6.360
16.198
3,480
22.558
Total resourcas expendèd
725,898
576,694
Net Inoomellexpendlture)
82,062)
This page does not forffl part of the statutory finan¢lal statements
19