REGISTERED COMPANY NUMBER: 03090292 (England and Walo81
REGISTERED CHARITY NUMBER: 1060926
Report of tho Trusteos and
Audited Financial Statements
for the Year Ended 31 March 2025
for
Harrow Citizens Advice Bureaux
Servlce Llmlted
Parker Cavendish
Chartered Accountsnts
Registerad Auditor
Sulta 301, Stanmore Business
and Innovation Centre
Howard Road
Slanmore
Middlesex
HA71FW

Harrow Cltizens Advice Bureaux
Service Limited
Contents of the Financial Ststements
for the Yoar Endad 31 March 2025
Pago
Report of the Trustees
Statement of Trustees. Responslbllltles
Roport of the Indopendent Auditors
Statement of Financial Activitios
Balance Sheet
Cash Flow Statement
10
Note8 to the Cash Flow Statement
Not88 to tho Flnanclal Statements
12 to 17
Detailed Statement of Financial Activilies

Harrow Citizens A(4vice Bureaux
Service Limited
Report of the Tru8tees
for the Year Ended 31 March 2025
The I￿ste3S who are alsct directo￿ of the charity for the purposes of th8 Companies Act 2006, present thelr report with
the financlal statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of
Accounting and Reporbng by Charities.. Statement of Recommended Practice applicable to charities preparing their
accounts in accordance with Ihe Financial Raporting Standard applicable in the UK and Republic of Ireland {FRS 1021
(effective 1 January 2019).
STRATEGIC REPORT
STRUCTURE, GOVERNANCE AND MANAGEMENT
STATUS AND ADMINISTRATION
The registered name Df the charity is Harrow Citizens Advice Bureaux Sarvic8s Limited and Is also known as and
rafarrad to as Harrow Cltizens Advlce.
Harrow Citizens Advice is a registered charity and a company Ilmited by guaranlee. The maximum li8bilily of each
member is limited lo on6 pound. At 31 March 2025 the company had six members (2024.. 71 of the Managamant Board.
Harrow Citizens Advi￿ is govarnad by its Articles ofAssocialion as approved on 12th Octob6r 2022.
INVESTMENT POWERS
As required in its Articles , paragraph 3. in furtherance of its objects, and for no other purposes, th8 company has tha
power to invest Ihe monies of tho company not Immediately required for its purpos8s in or upon such Investments,
securities or propety as may be thought flt,subject nevertheless to such conditions and such Consents as may for the
time boing be Imposed or required by law.
OBJECTS AND ACTIVITIES FOR THE PUBLIC BENEFIT
The charity's objects ar8 ID promote any charitable purpose for the beneffil of tho comm(Jnity in the area of the Borough of
Harrow and surroundlng areas by the advancement of education, the protection and preseNation of health and the relief
of poverly. slckness and distres5, The principal activity of Harrow Citizens Advice is the provision of free, confidential
independent and Impartial advice, information and counsel for members of the public, ensuring that individuals do not
suffer through a lack of knowl8dge or an Inability to express their needs effectively. Harrow Citizens Advice aims to
exercise a responsible in)luenco on thè development of social policies and s@rvic88.
ORGANISATIONAL STRUCTURE
Harrow Citizens Advice is governed by its Trustee Board which is responsible for setting the strategic dir8clion of the
organisalion and the policy of the charity. These policles are implemented by the trustees who cary tho ultimate
responsibility for the conduct of Harrow Citizens Advice and for ensuring that the charity satisfies its legal and contractual
obligations. Trustaas meet as a minimum quartedy and d8legate the day-to-day operation of the organisalion to senior
management. The Trustee Board is independenl frarn manag6mgnt. A register of members, interests is maintained at the
registered office and is available lo the public.
Hamw Citizens Advico Is a member of The National Association of Citizons Advica Bureau (Citizens Advice) which
provid?s a framework for standards of advice and ca88work management as well as monltoring progress againsl these
standards.
The Bureaux 18 also actively involved in partnershlp working wilh other voluntary, statutory and private sector senrice
providers.

Harrow Citizens Advice Bureaux
S8rvlce Llmlted
Report of the Trustees
for the Year Ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
REVIEW OF ACTIVITIES AND FUTURE DEVELOPMENT
Citizens Advice Harrow delivers hlgh-quallty services in respons8 to the n8èds of the local communily. Citizens Advice
Harrow delivers an advice and information service both face lo face and across a diversè range of digital platforms. In
the year under review Citizens Advice Harrow have dealt with 24,383 issues (2024: 19,675} and tha debt managed it
approximat8ly £2,873,000 which is a significant increase from the previous year. In addition to our core contract for
advlce Informatlon and guidance from Harrow Council, Citizens Advice Harrow have IhroughoLtt the year secured
additional funding to SUPPDrt bespoko projects which targeted some of tha most vulnerable communities in Harrow. Thls
included-
Delivering outreach service for vulnerable communities via the Conversation Café.,
Supported Harrow Council regarding administering the Household Support Fund,
Enérgy advice programme for residents struggllng With utilities,
In addition, Citizens Advice Harrow has asslsted cancer patients in Harrow and a number of other boroughs.
Citizens Advice Harrow have retained a highly skilled, diverse and committed workforce.
The trusteé board have continued to provide robust governance and scrutiny. The year under revlew has been a year of
significant challenges both financially and with tha surgo in demand for our sarvicas as the impact of the Gost of living
tskes effect,
During the year wa relocal8d to new premises to mak@ way for Hamw Council's regeneration plans for our currant site.
REVIEW OF FINANCIAL RESULTS
During the year ended 31st March 2025, Harrow Citizens Advice had total Income of £763,740 12024.. £792,047), of
which £315,09812024.. £275.9351 {400/0
2024.. 350/0) represented grants and contracts from Harrow Council. In addition,
funding was received from.. Mattmillan, RCJ Advice for GLA Cost of Living Advice and Citizens Advice for Energy advice
and Help to Clalm. Aflar expenditure of £757,137 {2024.' £725,898}, a surplus of£6,603 (2024.. £66,149) has been added
to reserves carried forward.
RESERVES
Harrow Citizens Advic8 is r8quir8d to ensure Ihat free monies are available in each financial y8ar to meat any
reasonable foras86ablo contingency. Harrow CitlZ8ns Advic8 maintain 8 projection of income fDr at least one year ahead
and will ensure that this continues to b8 darivèd from as wide a variety of sourc@s possible. Harrow Citizens Advice has
tsken all necessary steps lo ensure that, at no lime within this period, would it bg posslb18 for the cessation of one or
mor8 funding streams to present so serious a challenge to the future of the organisation that it could not b8 managed so
as ID continue to provide 8 best value advice 8eNice. The reasons for holding reserves are outlined in note 14.
RISK ASSESSMENT
Harrow Citizens Advice annually assesses the rrsks to which it is exposed. The trust6es recognise that any major risks to
which th@ charity is exposed needs to be reviewed with systerns and controls in place to mitigata those risks.
In addition, Haww CitiZ6ns Advice continually monitors and manag85 its risks ensuring systems and controls ara In
Pla￿ to mitigate its key risks. Included in exlemal risks is that of the loss of lunding. The effects of this has been
minimised by the procedures in place which have resultod in funding being secured from a variety of sources. The
charity continues to seek to diversify its funding sources.
Internal risks are minirnised by tho implementadon of procedures and controls which include authorisation of all
transactions and projects and to ensure consislent quality of delivery for all operational aspects of the charitable
company. The￿ procedures are periodlcally reviewed to ensure that Ih8y still meet the needs of the charity.
Harrow Citixens Advice takes all reasonabl& precautions to protecl ils infomiation assets. These include making use of
Cyber Essentials which is a govarnment backed certification schème, the use of laptops and memory sticks whlch are
encrypted to the required standards for the use of staff who work at outreach locations or from home. Client and
personnel files are stored in locked cabinets and are lff nsported securely belw8en sltes.
VOLUNTARY WORK AND EMPLOYEE INVOLVEMENT
The charily receives help and support in Ihe form of voluntary assistance in advising Ihe public. Volunteers contributed
approximately 11,074 (2024.. 8,277) hours of work to the service during the year which equates lo £227,000. An
extensive rang8 of communication and consullalive arrangornents are in place to help ensure that 8mploy6es aro kopt
fully involved about developments within the organisation.

Harrow Cltlzens Advlce Bureaux
Service Limlted
Report of the Trustees
for the Year Ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
GOING CONCERN
The Irusle@s are of the view that the charily is able to continue as a going concern. The trusté8s have consldered the
PO88ible threat lo the company caLtsed by the current economic Conditions. Du8 to the financlal strength of the charity
and the ongoing commltmenl and support of ils major funders it will be able lo continue operating for a period exceeding
twelve months from the date of signing these financial stalemants,
REFERENCE AND ADMINISTRATIVE DETAILS
Regl8ter8d Company number
03090292 (England and Wales)
Regi5tsrgd Charity number
1060926
Roglstered office
4 Gayton Road
Harrow
HA12FB
Trustees
DJWood
Ms P H Lalloo
S Bose (reslgn8d 1611012024)
I Spilka
M J Hamm￿ng
Ms T J Chambers
S D Ezekiel
Company S8cr8tary
Ms T Nijjar
Auditors
Park8r Cavendish
Charlerad Accountants
Registered Auditor
Suite 301, Stanmore Business and Innovation Centre
Howard Road
Stanmore
Middlesex
HA71FW
Bankers
HSBC
101- 103 Slatlon Road
Edgware
Middlesex
HA8 7JJ
AUDITOR5
The auditors, Parker Cavendish. will be proposed for re-appointment at the forthcoming Annual Gonoral Meeting.
Report of the trustees, Incorporating a strategic report, approvad by order of the board of trustees, as the company
directors, on 16 October 2025 and signed on thg board's behalf by:
Ms T Nijjar- Secrotary

Harrow Citizens Advice Bureaux
Service Limited
statement of Trustees. Rosponslbllltle8
for the Year Ended 31 March 2025
Th8 tnjstees {who are also the d1￿ctOrS of Harrow Citizens Advice Bureaux Service Llmited for the purposas of company
law) are responsible for pr8p8ring the Report of Ihe Trustees and the financial statements in accordance with applicable
law and United Kingdom Accountlng Standards (United Kingdom Generally Accepted Accounting Practice) including
Financial Reportlng Standard 102 'The Financlal Reporting Standard applicable in the UK and Republic of Ireland"
Company law requires the trustees to prepare f5nancial statements for each financlal year which give a true and falr vlaw
of tha slate of affairs of the charitable company and of the incomlng resources and application of resources, includlng the
income and expenditure, of the charitsble company for that period. In p￿paring those financial statements. the trustees
arè required lo
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP-
make judgements and estimates that ar& reasonable and prudenl.,
state whather applicable accounting Standards h8ve been followed, sublact lo any material departures disclosed and
explained in Ihe financial staternents.,
prepare the financial statements on the going Gon￿rn basis unless it is inappropriate to pr8sumo that the charitable
company will continue in business.
The tnjstses are responsible for k6gping proper accounting records which di8closa with roasonable accuracy at any lime
the financial pos11ion of the charitable company and lo enab18 them to ensure that th? financi81 staternenls comply with
the Companies Act 2006. They are also responsible for safeguarding the assets of th8 Gharitable company and hence for
taking reasonable steps for the prevenlion and detection of fraud and other irregularltles,
In so far as the trust8es are awarè..
Ihere is no relevant audit information of which the charitable company's auditors aré unaware., and
the trustees have taken all steps that Ihey ought to have taken to make themselves aware of any r818vant audit
infomialion and lo establish that the auditDf8 arg aware of that information.

Report of the Independent Auditors to tho Members of
Harrow Citizens Advice Bureaux
Service Limited
Oplnlon
We have audited the financial slal8ments of Harrow Cltizens Advice Bureaux Service Limited (the 'charitable company,)
for the year ended 31 March 2025 which comprise the Slatement of Financial Activities, the Balance Shget, th8 Cash
Flow Statement and nolos to the financlal statements, including a summary of significant accounting policl6s. The
financial reporting framework that has been applied in their prep8r8tion is applicabla law and United Kingdom Accounling
Standards {Uniled Kingdom Generally Accepted Accounting Practica}, including Financial Reportlng Standard 102 The
FlnanGial Reporting Standard applicable in the UK and Republic of Ireland,.
In our opinion tho financial statemgnts,.
glve a twe and fair view of the stale of the Gharilable company's affairs as at 31 March 2025 and of its Incoming
resources and application of resources. including its incoma and axpenditure, for the year th6n ended,.
have been properly prepared in accordanca with United Kingdom Gen6rally Accepted Accounllng Practice, including
Financial Reporting Standard 102 The Flnancial Reporting Stsndard appllcable in the UK and Republic of Iraland,;
and
have been preparad In accordance with the requirements ofthe Companl&s Act 20D6.
Basls for opinion
Wo conducted our audit in accordance wllh Intemational Standards on Auditing (UK} IISAS (UKII and applicabla law. Our
responsibilities under those slandards are further described in the Auditors, responsibilit18s for the audit of the financlal
stat8ments secticin of our report. We are independent of the charitable company in accordance wlth the ethical
requirements that are relevant to our audit of the financial statements In the UK, including the FRC'S Ethical Slandard.
and we have fulfilled our other elhic81 responsibilities In accordance with these requirernenls. We believe that the audll
evidence we have obtained is sufficient and appropriate to provlde a basis for our opinion.
Concluslons relatlng to golng concern
In auditing the flnancial stalemenls, we hav8 concluded that the trust68s' use of the going concem basis of accounting in
the preparation of the financial stat8ments is approprlatè.
Based on the work we have performed, we have not identified arsy rllaterial unc8rtaintl88 relating to ovents or conditions
that. individually or collectively, may cast significanl doubt on the charitable company'8 ability to Gonlinue as a going
concem for a period of at least twelve monlhs from when the financial stat8rnenls are authorfsed for issue.
Our respansibilities and the responslbilities of the trustees with respect to going concern are describgd in th8 relevant
sections of this report.
Other Information
The tNstees are responsible ft)r the other information. The other Information comprises the information included in th8
Annual R8POrt, other than the financial statements and our Report ofthe Independent Auditors th8reon.
Our opinion on the financial statements does not cav8r the other information and, except to the extent otherwise explicitly
slated in aur report, we do not exprgss any form of assuranca conclusion thereon.
In conn8ction with our audit of the financial statements, our responsibilily is lo read the other information and, in doing
so. consider whether the other information is malerially inconsistent with the financial statements or our knowledge
obtained in the audit or otherwise appears lo be materially misstated. If we identlfy such material inconsistencies or
apparent malerial misst8t8men18, we aro raquired lo determine whether this gives rise to a material misstatem8nt in the
financial st8lements themselvés. If, based on the work we have performed, we conclude that there is a material
misstatement of this other infomation, we are required to report that fact. We have nothing lo rsport in this regard.
Opinlons on other matters prescribed by the Companles Act 2006
In our opinion, b8sed on the work undertaken in the course of the audit..
the information given in the R&port of the Trustees for the financial year for which the financial statements are
prèpared is conslstenl with the financial slalements., and
th8 Report ofthe Trustees has been preparod in accordance with appllcable legal requirements.
Matters on which we are requlrod to report by exception
In the light of the knowladge and understanding of the Gharitable company and its anvironment Dbtained in tha course of
tha audit, we have not identified material misstatomonts In the Report of the TNstags,
We have nothing to raport in rèspect of the following matters where the Companies Act 2006 requires us to r6port to you
if, in Dur opinion..
adéquate accounting records have not been kept or rèturns adequata for our audit have not been received from
branches not visited by us., or
the financial statements 8re not in agra6m8nt with the accounllng records and returns,, or
certain disclosures of trustaes, remuneration specified by law are not made- or
we hava not received all the information and explanations we require for our audit.

Report of the Independent Auditors to the Members of
Harrow Citizens Advice Bureaux
Service Limited
Responsibilities of trustee5
As explained more fully in the Statement of Trustees, Responsibilities, the trustees Iwho are also the dlrectors of the
charitable company for the purposes of company lawl are responsible for the preparation of the financial statements and
for belng satisfiod that Ihey give a true and fair view, and for such internal control as the Iruste&s determine is nec8SSary
to enable the preparation of financial ststements that are free from material misstat6m8nt, whothor due to fraud or error.
In preparing Ihe financlal statements, the trustees are responsible for assessing Ihe Gharitable company's abllity to
continue as a going concern, disclosing, as applicable, matters related to going GonGern and using the golng concern
basis of accounting un16SS tho trusteas either intend to liquidate the charitable company or lo cease operations, or have
no realistic altemative but to do so
Our r8sponslbllltle8 for the audlt of th8 flnanclal statements
Our objactivgs are lo obtain r?asonable assurance about whether the financial statemants as a whol@ are fro6 from
material misststement, whether due to fraud or error, and lo issue a Report of the Independant AuditotE that includes our
opinion. Reasonable assurance is a high level of assurance, but Is not 8 guarantee that an audit conducted in
accordance with ISAS {UK> will always detect 8 rnalerial misstatement when it exists. Misstatements can arlse from fraud
or error and are consider8d mat8rial if, individually or in Ihe aggr8gate, they could reasonably be expected to inlluence
the aconomlc dacisions of usors taken on the basis of these financial statemenls.
The extent to which our procedures are capable of detecting Irregularltles, including fraud is detailed below..
Qur approach lo identifying and &Jssessing th8 risks of material missiatemant in respect of Irregularilies, including fraud
and non-compliance with laws and regulations, was as follows:
the engagement partner ensured that the engagement team collectively had the appropriate competence,
capabilities and skills to identify or recognise non-compliance with applicable laws and regulations.,
we Idenlified tha laws and regulations applicable to the company through discussiDns wlth th8 dir8Ctors and other
management, and from our commercial knowledge and experience of the company's actlvltias and our prior
knowledge of the Gompany's operations.,
Wa focused on specific laws and r8gulalions which we consider8d rnay have a direcl material effect on the financial
statements or the operations of U)e company, including the Companies Act 2006. taxation 16gislation and data
protection, anti-bribery, employment, and health and safety legislation.,
we assessed the extent of compliance with th& laws and regulations identified above through making enquiries of
m8nagement and inspecting legal Car￿pOndence- and
identified laws and regulations were communicated within the audit team regularly and the team remained alert to
instsnces of non-compliance throughout th8 audit.
wa assessed tho susceptibilily of the company's financial statements to material misstatement, Includlng obtaining
an understanding of how fraud might occur, by,
making enqulries of management as lo where they considered there was 8usceplibilily to fraud, their
knowledge of actual, Suspected and all8ggd fraud. and
Gonsidering the inlernal controls in place to mltigale risks of fraud and non-compliance with laws and
regulations.
To address the risk of fraud through management blas and overrid& of controls, wo..
performed analytical procedures to identify any unusual or unexpected relationships.,
tested journal entries lo identify unusual transactions.,
assess&d whether judgements and assumptions made in determining the accounting estimates were indicative
of potanlial bias., and
Investigated the rationale behind significant or unusual transactions.

Report of the Independent Auditors to the Members of
Harrow Citizens Advice Bureaux
Service Limited
Our responsibilities for the audit of the financial statements (continued)
In response lo the risk of irregularities and noniompliance with laws and regulations, we designed procedures which
included, but were not limited to=
agreeing financial statement disclosu￿S to underfying supporting documentation-
reading the minutes of meetings ofthose charged with govemance..
enquiring of management as to actual and potential litigation and claims- and
reviewing correspondence with HMRC, and any other applicable corresponden￿.
There are inherent limitations in our audit procedures described above. The more removed that laws and ￿gUlationS are
from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also
limit the audit procedures required lo identify non-compliance with laws and regulations to enquiry of the directors and
other management and the inspection of regulatory and legal correspondence. if any.
Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may
involve deliberate concealment or collusion.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting
Council's website at www.frc.org.uklaudilorsresponsibilities. This description foms part of our Report of the Independent
Auditors.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of
the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's
members those matters we are required to state lo them in an auditors, report and for no other purpose. To the fullest
extent permitted by law. we do not accept or assume responsibility to anyone other than the charitable company and the
charitable company's members as a body, for our audit work. for this report. or for the opinions we have formed.
M Gazza (Senior
lalutory Auditor)
for and on behalf of Parker Cavendish
Chartered Accountants
Registered Auditor
Suite 301, Stanmore Business
and Innovation Centre
Howard Road
Slanmore
Middlesex
HA71FW
Date: 16 October 2025

Harrow Citizen3 Advice Bureaux
Service Llmited
Statement of Flnanclal Actlvltles
for the Year Ended 31 March 2025
2025
Total
funds
2024
Total
funds
Unreslricled
fund
Rostrfcted
Notes
INCOME AND ENDOWMENTS FRO
Donations and legacies
36,228
36,228
36,566
Charltable actlvltles
Government & public avthority grants
Other grants
315,098
24,410
315,098
406,317
275,935
474,091
381,907
Invastrnenl Income
6,097
6,097
5,455
Total
381,833
381,907
763,740
792,047
EXPENDITURE ON
Charltabla actlvltles
General Administration & Management
375 230
381,907
757,137
725 898
NET INCOME
6,603
6,603
66,149
RECONCILIATION OF FUNDS
Total funds brought forward
572,560
572,560
506,411
TOTAL FUNDS CARRIED FORWARD
579163
579163
572 560
The notes form part of these financial statements

Harrow Citizens Advice Bureaux
Service Limited
Balance Sheet
31 March 2025
2025
Total
funds
2024
Total
funds
un￿st￿cted
fund
Restricted
Notes
FIXED ASSETS
Tangible assets
12,640
12,640
8,374
CURRENT ASSETS
Debtors
Cash al bank and in hand
12
139,564
466,933
139,564
466.933
100,250
529,271
606,497
606.497
629,521
CREDITORS
Amounts falling due within one year
13
{39.974)
(39,9741
{65.3351
NET CURRENT ASSETS
566,523
566,523
564,185
TOTAL ASSETS LESS CURRENT LIABILITIES
579.163
579.163
572,560
NET ASSETS
579,163
579.163
572,560
FUNDS
Unrestricted funds
14
579.163
572,560
TOTAL FUNDS
579.163
572.560
The financial statements We￿ approved by the Board of TnJstees and authorised for issue on16 October 2025 and were
signed on its behalf by..
I Spilka
rustee
S D Ezekiel - T.
stee
The notes form part of these financial statements

Harrow Citizens Advice Bureaux
Servlco Llmltod
Cash Flow Statement
for the Year Ended 31 March 2025
2025
2024
Notes
Cash flows from operating actlvltles
Cash generated frgm operations
59,956)
14,658)
Net cash used in operating activities
59,958)
Cash flows from investing activities
Purchase of tangible fixgd assets
Interest received
(8,4791
5,455
Net ca8h (used inyprovided by investing activities
5,455
Change in cash and cash equlvalents in
the roportlng perlod
Cash and cash equivalents at the
beglnning of the reportlng perlod
(62,338)
{9,203)
529,271
538 474
Cash and cash equlvalents at the end of
the reporting period
466,933
529,271
The notes form part of Ihe8e financial slatements
10

Harrow Citizens Advice Bureaux
Servlce Limited
Notes to the Cash Flow Statement
for the Year Ended 31 March 2025
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2025
2024
Net income for the reportlng perlod {as per the Statement of Flnan¢lal
Activities)
Adjustments for:
Depreciation charges
Interesl recelved
Increase in debtors
Decrease in creditors
6,803
66,149
4,213
(6,0971
{39,3141
25,3611
2,791
15,4551
{76,0941
Net cash usod in operations
59,956)
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4,24
Cash flow
At 31.3.25
Nat ca8h
Cash al bank and in hand
529,271
82,3381
486,933
529,271
82,3381
466,g33
Total
529,271
62,3381
466,933
The notes form part of these flnanclal statements

Harrow Citizens Advlce Bureaux
Service Limited
Notes to the Financial Statements
for the Year Ended 31 March 202S
ACCOUNTING POLICIES
Basls of preparing the flnanclal statements
The financial statemanls of tha charitsble company, which is 8 public benefit entity under FRS 102, have been
prepared in accc)rdance with the Chcirilies SORP IFRS 1021 'Accounting and Reporting by Charilles: Siatement
of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial
Reporting Slandard applicable in the UK and Republic of Ireland {FRS 102} (effective 1 January 20191,, Financial
Reporting Standard 102 'The Financial Reporting Standard appllcablo in the UK and Republic of Ireland, and tha
Companias Act 2006. Th@ financial stat8menls have been prepa￿d under the historical cost convention.
The principal accounting policies adopted in the preparation of the financial statements are set out below and
have remained unchanged from the previous yearlperiod, and also have been consistently appliod within the
same accounts.
Incoming resources
(i) Grants Receivable
Grants made lo finance the activities of the buroau are credited to ths income and exponditure account In the
period to which they relate.
lil) Bank Interest
Bank interest is included in the income and expendituré account on racaipt.
(iii) Othar Incomé
Sales of services are included in the income and expenditure account in the period to which they relate. Other
income, including donations, gifls and covenants are included as they are received.
(iv} Gifts and Intangible Income
In addltlon lo the above, tha charity also receives help and support in the form of voluntary assistance in advising
the public.
Iv) Deferred Income
Grants received in advance of the period in which the funded roquiros the oxponditure to be applied will b8
reflacted In daferrad incomè within the balance she8t.
Expenditure
Liabilities are recognised as expenditur8 as soon as ther8 is a 18gal or conslrucb've obligation commilling the
charity tD that expenditure, it is probable that a transfer of aconomlc benefits wlll bo required in settlemant and
the amount of the obligation can be measured reliably. Expendlture is accounted for on an accruals basls and
has been classified under he8dings that aggregate all cost related to the Gategory. Where costs cannot be
dlreclly atlributed to particular headings Ihey have been allocaled to activities on a basis consistent wilh the use
of resources.
Tanglble flxed assets
Depreciation is provided at the following annual rates in order lo wrlle off each asset over its estimated useful life.
Computer equipment
25Vo on reducing balance
Taxation
The charlly is exempt from corporalion lax on its charitable aclivilies.
Fund accounting
Unrestricted funds can bo usad in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions
arise when specif16d by th6 donor or wh8n funds ar8 ralsed for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included In the notes lo the financial stakments.
12
continued...

Harrow Cltlzon8 Advlco Burèaux
Servlce Llmlted
Notes to the Financial Statements- continued
for the Year Ended 31 March 2025
ACCOUNTING POLICIES- contlnued
Pension costs and other p08t-retirement benefit5
The charitable company operates a defined contribution pension scheme. Contributions payable to the
charitable company's pension scheme aro chargad lo Ihe Statamant of Financial Activities in the period lo which
Ihey relate.
Going con¢em
The trustees have no concern8 regarding the charity's ability to continue as a going concem. The trustees have
considered the possibl6 Ihroal to the company caused by tha cu￿￿nI economlc conditions and are confidant that
dua to the financlal slrgngth of the charfty, and tho ongoing commltrnent and support of Its major funders thal It
will be able to continue operating for a period exceeding twelve months from Ihe dale of signing these financial
statements.
DONATIONS AND LEGACIES
2025
2024
Donations
36,228
36,566
INVESTMENT INCOME
2025
2024
Deposit account inter@st
6,097
5,455
INCOME FROM CHARITABLE ACTIVITIES
2025
2024
Gov8mment & public authority grants
Other grants
315,098
406317
275,935
474 091
721415
750 026
CHARITABLE ACTIVITIES COSTS
Support
costs (s8e
note 6}
General Administration & Management
757,137
13
continued..

Harrow Cltlzens Advlce Bureaux
Servicè Limitèd
Notes to the Financial Statements- Continued
for the Year Ended 31 March 2025
SUPPORT COSTS
Governance
costs
Management
Totals
General Admlnistration & Management
731,280
25,877
757,137
NET INCOMEI(EXPENDITUREI
Net inGomel(expenditure) is stated after chargingllGreditingl',
2025
2024
Auditors, remuneration
Depreciation - owned assets
5,040
4,213
6,380
2,791
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, r6mun&ration or oth6r b8nafits for th6 year andad 31 March 2025 nor for the year endod
31 Ma￿h 2024.
Trustees. expenses
Th8r8 w8r8 no trust8es' expens88 paid for the year 8nd8d 31 March 2025 nor for the year ended
31 March 2024.
STAFF COSTS
2025
2024
Wages and salaries
Social security costs
Olher penslon costs
536,110
37,900
505,222
3g.815
593 569
562 258
The average monthly number of employees during the yearwas as follows..
2025
21
2024
20
Management and administration
No employe8s r8ceived emolument5 in excess of£60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
Total
funds
Restricted
INCOME AND ENDOWMENTS FROM
Donations and legacies
36,566
36,566
Charltable activities
Govemmenl & public authority grants
Other grants
275,935
98,593
275,935
474,091
375,498
Investment income
Total
416,549
375,498
792,047
EXPENDITURE ON
Charilable activities
Gen8ral Administration & Manag8m8nt
35D,400
375,498
725,898
continued.,.

Harrow Cltlzens Advl¢e Bureaux
Service Limited
Notes to the Financial Statements . continued
for the Yoar Ended 31 March 2025
10.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- contlnued
Unrestricted
fund
Total
funds
Restricted
NET INCOMEI(EXPENDITURE)
86,149
68,149
RECONCILIATION OF FUNDS
Total funds brought forward
506,411
506,411
TOTAL FUNDS CARRIED FORWARD
572,560
572,560
TANGIBLE FIXED ASSETS
Computer
equipment
COST
At 1 April 2024
Additions
32,354
8,479
At 31 March 2025
DEPRECIATION
At 1 April 2024
Chargg for year
23,980
4,213
At 31 March 2025
NET BOOK VALUE
At 31 March 2025
12,640
At 31 March 2024
8,374
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Prepayments and accrued income
139,564
100,250
13.
CREDITORS,. AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Social security and other taxes
Pension Contributions
other cr8dilors
Deferred income
18,280
3,443
7,260
10,991
10,870
2,633
34,430
17,402
39,974
65 335
15
continuad...

Harrow Citlzens Advice Bureaux
Sarvlca Llmlted
Notes to the Financlal Statements- continued
for the Year Ended 31 March 2025
14,
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.3,25
At 1.4.24
Unrestrlcted funds
General fvnd
572,560
6,603
576,163
TOTAL FUNDS
572,560
6,603
576,163
Net movement in funds, included In the above are as follows..
Incoming
r6sourc6s
Resourcos
expended
Movément
in funds
Unrestrlcted funds
General fund
381,833
(375,23a)
8,603
Restrlcted funds
Roslrlcted rasorves
381,907
1381,9071
TOTAL FUNDS
763 740
757 1371
Comparatives for movement in funds
Net
mov6m8nt
in funds
At
31.3.24
At 1.4.23
Unrestricted funds
General fund
506,411
66,149
572,560
TOTAL FUNDS
506,411
66,149
572.560
Comparative net movement in funds, included In the above are as follows-
Incorning
resources
Resources
expended
Mov8ment
in lunds
Unrestrlcted funds
Gener81 fvnd
416,S19
1350,400}
66,14,98
Re8trlcted fund8
Restricted reserves
375,498
1375,4981
TOTAL FUNDS
792,047
725,8981
66,149
Restricted Reserves
Th8re are no restricted funds in the current year or in the previous year.
16
Continued,..

Harrow Citizens Advice Bureaux
Servlca Limited
Notes to the Flnanclal Statomonts - contlnuod
for the Year Ended 31 March 2025
14.
MOVEMENT IN FUNDS- continued
Unrastrictad R8serv6S
Included in unrestricted reserves are the following amounts that hav8 been designated by the diractors:
4 months operating expenses to meel unexpecled events such as a significant loss of funding.,
£100,000 to cover insufficient core funding so th8t the charity can Continue to maintain serVI￿S for which it
does not h8ve funding and also for possible redundancies in the event of losing core funding.,
3. £100,000 for essantial 8xpenditur8, for &xample IT and premises, n8èded to malntsin operating capacity.
15.
RELATED PARTY DISCLOSURES
There were no related party Ir8nsaGtions for th8 year endèd 31 March 2025.

Ha￿oW Citizens Advice Bureaux
Service Limited
Detallod Statement of Flnancial Activities
for the Year Ended 31 March 2025
2025
2024
INCOME AND ENDOWMENTS
Donations and legacies
Donations
36,228
36,566
Investmènt Incomo
D8POSit aG¢ount interest
6,097
5,455
Charitable activities
Government & public authority grants
other grants
315,098
406 317
275,935
474,091
721415
750 026
Total Incomlng re80urcos
763,740
792,047
EXPENDITURE
Support cost8
Management
Wages
Social securlty
Pensions
Rent & rates
Insurance
536,110
37,900
19,559
57,655
1,127
505,222
39,815
17,221
41,347
2,862
L 11
Talephone
Postage and stationery
sub￿rIPtIOns
Sundries
Comput6r and software
Repalrs & renewals
Travel & slaff tralnlng
Depreciation of tangible and heritage assets
5,930
4,657
7,661
36,407
11,676
2,378
5,987
4,213
12,898
3,570
8,933
34,499
5,652
24,139
4,391
2,791
731,260
703,340
Governance costs
Auditors, r8muneration
Accountancy and legal fees
5,040
6,360
16,198
22,558
Total resources expended
757 137
725,898
Net income
66,149
This page does not form part of the statutory financial 8tat8menls