2022-03-31-accounts

SUTTON BOROUGH CITIZENS ADVICE BUREAUX Operating as CITIZENS ADVICE SUTTON Charity number: 1061654 Company number: 03179963 Financial Report and Accounts for the Year Ended 31 March 2022 *ABISRF80• 1311212022 COMPANIES HIJJSÉ A12

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Contents Page TRUSTEES, REPORT Reference and Adminislralive Details Name and Registered Office Professional Advisers Stru¢ture, Govemance arKI Management Governing Document Trustee 8oard Elecbons to the Twstee 8oard Trustee Inducts"on and Training OrganisatK)nal Structure Related PartEs Inlemal Control Objectives and Activities for the publ￿ Benefit Strategic Objectives Activities and OUtcoff￿S Achievements and Perfom)an Plans ft)r Fulure Peric#Js Financial Review Statement of Directors. Reswnsibiliti"es Independent Auditorfs Report 10-12 FINANCIAL STATEMENTS Statement of Financial Activities and Income & Expenditu￿ Report 13 Balance Sheet 14 Cash Flow Stsiemenl 15 Notes lo the Financial Statements 16-27 Sutton Chizens Advxt BU￿UX Rephath¥Act4)unl$ 2021/122

Sutton Borough Citizens Advice Bureaux (Citizens Advice Sutton) Trustees, Report 1 April 2021 to 31 March 2022 Ref•rence and Administrative D•L1iIs Name. Charity Number, Company Number and Reglstered Office Sutton Borough Citizens Advice Bureaux is a charitable company Iirniled by guarantee. The regISte￿d Charity Number is 1061654 and the Company Number is 03179963. The registered office is 68 Parkgate Rd, Wallinglon, SM6 OAH. Professional Advisers Bankers CAF Bank 25 Kings Hill Avenue. West Malling, Kent ME19 4JQ Auditor Myru5 Smith. Chartered Accountants Norman House, 8 Bumell Road, Sutton. SM14BW Structure, Governance and Management The trustees present their annual report and ffinanaal statements of the charity for the year ended 31 March 2022. The financial statements have been prepared in accordance with Ihe accounting policies set out in Note 1 to the accounts and compty with the charity's trust deed, the Charities Act 2011, the Companies Act 2006, and Accounting and Reporting by Charities". Stslement of Recommended Pract￿ applicable to eharilies preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Republic of Ireland published in Oclober 2019. and UK Generally Accepted Accounting Practice. Governing Docurnent Citizens Advice Sutton incorporated on 2W March 1996 as amended by S￿la1 resolutions dated 14 May 2003, 8th Seplernber 2004 and 81n September 2009, and fegistered as a charty on 2nd April 1997. The company was estsblished under a Memofandum of Asswation which established the objects and powers of the charitable company and is govemed under its Articles of AssrxBtJon. In the event of the Company being wound up each member is required lo contribute £1. Trustee Board The directors of the company are also charty trustees for the purposes of chanty law and under the company's Art￿leS a5 members of the Trustee Board. Citr£ens AdV￿e Sutlon has a broad client base, and the Trustee 8oard seeks to reflect the diversty of the local community. The Trustee Board has a minimum of four and a maximum of 25 trustees who meet quarterly and are responsible for the strategic direction and policy of the charity. The trustees are from professional or business backgrounds relevant to the charity or with irsvolvemenl in other voluntary sector organisabons. The Finance Manager, Chief Executive Officei and a Sen￿)r manager attend Ihe Board but have no voting rights. All Board members give their time freely, no remuneration was paid in the year beyond the reimbursement of reasonable expenses. The Board member5 listed below have held offKe during the whole of the period in the year to 31 March 2022 and lo the date of this report unless otherwise ststed. Trustee Board Members Andrew Theobald - Chair Phillip Ang - Chair and Treasurer Jason Gold~ Chair. Risk Commitiee Ashley Thomas- Information Asset Ac¢ounting Officer Peter Honour Veronica Miller -appointed 16Th December 2021 Principal Executives Steve Triner- CEO and Company Secretary Firas Al-Fakhri Nigel Quinney ShIr￿Y Mason Paul Lawrence -appointed 16th De¢ember 2021 Shirky Mason- resigned 11 June 2022 Andrew Burchell - resigned 15th April 2021 Elections to the Trustee Board Under the requirements of the Memorandum and Articles of Assw"ation the members of the Trustee Board a elected to serve for a period of three years after which they must be reelected al the nexl Annual General Meeting. In practice, all the members of the Trustee Board retire just before each Annual General Meeting and offer themselves for reolection if they wish to stand. Al the 2021 AGM all the Trustees who stood down were re- ele¢ted. SuttonBomftyh Cthens AdvKe 8wvatsx Re￿1￿￿AcC0￿n1S 2021/r22

Sutton Borough Citizens Advice Bureaux (Citizens Advice Sutton) Trustees, Report 1 April 2021 to 31 March 2022 Trustee Induction and Training The Trustee 808rd operates a ft)rftknil selecb.on pr￿dUre for potenb.al new ffEmbers. The procedure includes" Invitation to inforrnally meet Chief ExecutJ"ve and Chair. Provision of information about the organisalion including the organisation's aims and principles. research and ¢ampaigns, annual review. and annual reporL Provision of an application form and confidentiality dedaratson. Formal nomination to Trust& Board and inviLth"on to join the next meeting. Provision of induction pack including welcome letter. informati)n about Trustee Board, schedule of board meetings. details of sub committees. equalities data fomi, code of conduct, request for profile informalbon and Register of Interests New Trustees are encouraged to visit the offices, meet staff and volunteers, and observe interviews etc_ Trustees are offered opportunities lo attend suitable trustee training courses either localty or at the offices of National Cittzens Advice. Organisational Structure Day to day reswnsibility for running the organi5ation rest5 with the Chief Executive offi￿r, who wa￿S with a Senior Management Team ISMTI lo ensure the service meets its aims and complies with relevant standards. The SMT indudes the Chief ExecutNe and five Senior Managers including the Finance Manager. The SMT ensures that advice is delivered to the stsndards required by Crtizen5 Advice and other stakeholders. Carefully selected. trained. and supwrted volunteers provide a high proportion of the advts to Quf Clients induding supporb.ng our telephone contact centre. dfop-in cenlre. and adv￿ by appointment Related Parties Citizens Advice Sutton is a ￿mber of Citizens Advice (the Nat￿nal Asswats"on of Cittzens Advice Bureaux) and complies with their membership scheffe. The charity was funded in 2021122 by". the London Borough of Sutton. with w1￿M it had a contract to provKle information and advice lo residents.. the Legal Aid Agency, with whom it had a contract to provide housing advice., the Money and Pension Service. who via Toynbee Hall funded the Debt Free London partnership of which Cilr£ens Advice Sutton Is a member.. and our via Cilriens Advi￿. Pensionwse.. Naty"onal Lottery., Trust for London.. the Henry Smith Charity. City Brbjge Trust and the Home Olfice who funded our EU Settlernenl khenE project. Citviens AdvKe Sutton had partnership agreements wrlh Age UK Sutton and Sutton Carers Centre for the delivery of ALPS. Ciljzens Advice Sutton also worked wrth other local public seNices, the local voluntary $￿tOr including Sutton Mentsl Health Foundab"on, Refvgee Migrant Ne￿Ork Sutton and local 501icilor5' fims lo deliver advice and information SerV￿eS in line with its aims. Internal Control The Trustee Board earries out the folknving intemal Contr￿ activrties.. Seiting a budget for each financial year. Approving aulhoTised signatories and setting limils on delegated financial authorrties. Monilofing actual financial performanc£ against budget. Reviewing the risk register. Reviewing the reserves wlicy. Conducting such internal reviews as'rt shall see fit. Ensurin9 that accounting rLbles are followed and Ihal an independent audit 15 conducted. The Planning and Finance Commrttee is a standing committee of the Tnjslee Board. The Planning and Finance Committee membership comprises the Trustee Board Chair. the Treasurer who chairs the Cornmittee, and up to o other Trustees. The Chief Executive attends the Planning and Finance Committee meeting5. The Committee consider5 financial and strategic issues and formulates recommendations to the Trustee Board. The Committee has also been given delegated authority by the Trustee Board to decide on the initiation or termination of projects where the income or expendrture in those projects is up to 10% of the totsl income of Crtriens Advice Sutton. sutt￿ B￿Du￿ Cilizens AotrKv 8ur8aux Rap￿1 aTrJAccounls 20211r22

Sutton Borough Citizens Advice Bureaux (Citizens Advice Sutton) Trustees. Report 1 April 2021 to 31 March 2022 The Risk Committee 15 a standing cornmittee of the Trustee Board. The Risk Committee membership comprises the Risk Committee Chair, the Trustee Board Chair, the Treasurer, and up to three other Trustees The Chief Executive attends the Risk Committee rneetings. The Committee considers non-financial risks and formulates re¢ommendalions lo the Trustee Board. The ro￿ of the Risk Committee is to support the Board of Trustees in the management of risk, by helping ensure significant risks are identified and anatysed and an action plan lo mitigate risk is drawn up and implerrÈnted effethvely. Investment Policy Under the Mefflorandum and Articles of Association. the Charty has the power to make any cash investments that the Trustees see fit. Reserves Policy The designated reseNes as at 31 March 2022 stOCMY at £38.6481£18.783 redLtrndancy and £19.865 equipmentl and other unrestricted reserves amounted to £423,640. Total unrestricted reserves before the pension scheme deficit stood at £462.288. Restricted reserves at the yearnd were £37,023. The charity has unrestncled reserves (excluding designated reserves) to provide for about three months operating costs. CitEens Advice Sutton will aim to raise the level of these reserves to at)Ut four months operating costs in the future. A valuation of the final salary pension scheme (under FRS102 rules) was carrted out on 31 March 2022. The valuation determined that the deficit stood at £992.000, which when included in the balance sheet produces total net liability of £492,689. The details of the pension scheme and deficit are given in Note 12 to the aeeounts. The Tru51ees believe that Citrzens Advice Sutton should continue to be regarded as a going concern for the reasons given in Note 1 b. The Trustee Board will continue lo monitor c105ely the financial position and tske any necessary aclions to maintain its stalus as a going cor￿M. Risk Management The Trustee Board and the Risk Comrnittee monitor the risk register regularty to ensure that aCt￿n is taken and systems are in place to manage identified areas of nsk. Crtizens Advice Sutton contsnues lo review ils procedures and policies lo ensure that they are consistent with best praCt￿eS. The charity focuses on the folk)wing major areas of risk". Financial Control. The Finance Manager prcxjuces detailed management accounts every month which are reviewed by the Treasurer. Current managenEnt a￿ountS are presented to the Trustee Board and the Planning and Finance Committee at every meebng. The performance against budget is monitored and any ath'ons required lo rectify underperformance are identified. Non-Financial Risk control. The Chairofthe Risk Committee works ¢bselywth the CEO to maintsin an up- lo-date Risk Register. The Risk Register is reviewed by the Risk Committee. External Stakeholder Relationships. The Trustee Board attaches high importance to developing and maintaining good exlemal stakeholder relationship5. Cit¢zens Advice Sutton felies on ils excellent reputation for delivering timely and effeclive advice to members of the public lo persuade stakeholders to use Citizens Advice sutt￿ as a prime medium of communication to the public. Variou5 Other key risks have been mitigated in the following ways-. Income. Ensuring that the organIsat￿ mainlains an adequate level of income to carry out its chantable objecb'ves. Training. Ensuring that all stsff and Volunteers are propety trained. supwrted. and supervised as they carry out their aclivilEs. Financial Procedures. The Trustee Board has approved and keeps under review, a sel of Financial Procedures which define the ways in whth all finanaal tranSact￿nS are lo be authorised and recorded. Insurancg. Ensuring adequate insurance cover for profe55ional indemnity, assets, employees, trustees. and volunteers cafrying out work for and on behalf of CrtRens Advice Sutton. Infomiation Assurance Citizens Advice Sutton has adopted the Information Assurance (IA) policy as recommended by Citrzens Advice. In summary, the way in which information risks are managed under this policy is as follows.. A member of the board. who has undertaken appropriate training is the Information Assuranee Accountlng Officer IIAAO) and ensures that all S￿n￿can1 informab.on risk$ are discussed and approved at Trustee Board level. The Chief Executive is the Senior InforrnatK)n Risk Off￿r (SIROI and owns the information risk policy and provides advice to the Trustee Boar<l. Stsll￿ CibzensAdw R6pyt8ndActotmi$ 2021/r22

Sutton Borough Citizens Advice Bureaux (Citizens Advice Sutton) Trustees, Report 1 April 2021 to 31 March 2022 Specific groups of Information assets. for example client dats, have been identified and individual ffembers of staff are the Information Asset Qxvners IIAOI for each group. All staff, volunteers and board rrembers complete bas￿ data protection training with annual refresher training, n addition the IAAO, SIRO and all IAOS have successfully completed advarbced IA training. All staff and volunteers sign, and re-sign every year, the Acceptable IT Usage policy. Management ot infomiaknon risks is a standing ilem on the agenda of all Trustee Board meeb"ngs, to ensure they are reviewed abngside other risks. Objectives and Activities for the Public Benefit Strategic Objectives The staled objectives of Cilyzens AdvKe Sutton are the pron*)lion of any eharitsble purposes for the public benefit by the advancement of educatson, the protection of health and the relief of povety, sickness. and distress in particular, but without limilalion, for the benefit of the community in the area of the London Borough of Sutton and the surrounding areas. Crtizens Advi￿ Sutton meets these objects through the following aclivilies.. Providing ltte advice people need for the problems they face. Working lo improve the public policies and practus that affect people's Irves. The Tnjstee Board has complied with the duty in sech.on 4 of 2CQ6 Charthes Act to have due regard to guidance published by the Charity Commis%on on public benefit, both when reviewing the Citizens Advice Sutton's aims and objecty.ves and also in planning future activiltes. Activities and outcomes The Strateg￿ objectives were wjpported by the folk)wing activit￿S during the year 2021 to 2022. Advice Link Partnership Sutton The LB Sutton had a contract wrth Crf(riens Advice Sutton to provide infomiats.on and advice services. The contract commenced in April 2016 for a lemi of three years with the option of extensions for a further tsvo years. The council, because of the pandemic extended il lo June 2022. The contract provided fundiThJ for Citizens Advice Sutton to deliver the ALPS (Advice Link Partnership Sutti)nl servtce. Citrlens Aévice Sutton was the lead agency for the ALPS service and su&contracled some of the work to Age UK Sutton and Sutton Carers Centre. The ALPS phone menu provided access lo Citizens Advice Sutton. Age UK Sutton. and Sutton Carers Centre during Ihe core hours of 9.00 am lo 5.00 pm, Monday lo Friday. The phone service also provided continuou5 ae¢e55 lo the Samaritans and the National Domeslic V￿lenCe Helpline. The website for the ALPS service- WVM.5uttonal s.or .uk included online foms that enabled people to submit enquiries lo Citizens Advice Sutton. Age UK Sutton. and Sutton Carers Centre. Telephone contact cgntre The local authority funding enabled us to run a telephone ¢ontscl ¢entre. People ¢an telephone us from 9.00 am 10 5.00 pm, Monday to Frlday. In 2021122, we handled 11.453 telephone calls from residents. Approximately 46• of the calls lo our Contact Centre We￿ answered by 37 carefulty selected and trained volunteers. the remainder by paKf staff. Dfop-in Centre The I￿al authority funding also enables us to run our dfop-in centre. People can drop into our Sutton office be￿een 10.00 am and 3.00 pm Monday to Friday. The volvnteers and staff in the Sutton office provide information, advice, arrange appointments and signpost peopk lo other sources of help. The stsff and volunteers resolve enquiries al the first point ol contact when appropriate and possible. In 2021122, the Drop-in centre team recorded 7,507 visits by people who received infomialion or advice. Approximately 16% of the enqLtiries made by visitors to the Drop-ln centre were hand￿ by 16 carefully selected and fully trained volunteers. Our Drop -In service is particularly important for people who cannot access online services an(1 vulnerable peop￿ including people who are homeless or have mental heamh drfficulties.

Sutton Borough Citizens Advice Bureaux (Citizens Advice Sutton) Trustees, Report 1 April 2021 to 31 March 2022 Website enquiries People can contact Citizens Advtt Sutton online at www.citvzensadvicesullon.or .L¢k. People can complete subject specific forms lo submit enquifies to us. Over the year we handled 711 enquiries through our website. People do not need to have an email address to access our service online as we can respond to website enquiries by telephone. Healthwatch Sutton Citizens Advice Sutton delivered an Infomiation Service on behalf of Heatthwatch Sutton. We had 240 contacts with 48 unique residents about health and social care issues, including supporting people with complaints about health and scKial care services. Energy Max We have an Industry Energy Industy Voluntary Redress Scheme granl to run our Energy Max project. This project stsrted on 1si March 2022 We deliver itjointty with Thinking Works. Irb the first month of the project. to 31st March 2022. we provided advice to 31 individual people. Legal Aid Agency Crtizens Advice Sutton has a contract with the Legal Aid Agency to provide housing advice to people eligible for legal help We opened 56 Legal Help housing cases out of which 20 clEnls were advised Under a legal aid certificate. The Crtizens.Advice Sutton housing solicitor and caseworker also handled 122 housing cases that were outside of the scope of legal aid. We increased the number of dients we advised under a legal aid certifieale. Certificated cases are more complex cases that U5ualty involve disbursements to other professionals such as barristers. health prOfess￿nal$ arKI surveyors. The Legal Agency reimburse those fee5 at the conclusion of the case. Pensionwise Citizens Advice Sutton is one of a number of Iccal Citizens Advice sefvices who have ￿en delivenng the government's PensionWThse service for the last 7 years. Launched in April 2015. Pensionwise was set up to help people understand their oplsons under the pensKJn freedoms. We provide PensionWse appointmenls to people aged 50 and over with a defined contn'butson pension. In 2021r22. Pensbonlhlse delivered 70,835 appointments in England. Wales and Northern Ireland. Debt Free London Citizens Advice Sutton is a member of the Debt Free London IDFLI debt advice partnership. funded by the Money and Pension Service and led by Toynbee Hall. The DFL project is primarily a fa￿-to-laCe service. In 2021122. our DFL debt advice team provided fvll debt adV￿e lo 1,066 individual Cl￿nIs. Most of the OFL clients were given advice on complex debt cases involving priority debts such as Council Tax arrears, utilities, and rent. The debt team includes staff who are 'approved intermediaries. for Debt Relief Orders. In 2021122, the CAS debt team arranged Debt Relief Orders for 82 [￿pIe which resulted in a tolal of £1,036,064 debt written off. The debt team also neg9tialed reduced payments or informal wrrte offs with a value of £240.474. Help to Clalm Through 2021122. we had a grant from Cilizens Advice to help peopk with daims for Universal Credit. We supported the national phone and webchal services and provKled I￿al lo face support. Over the years. we supported a lotal of 277 people induding 160 Sutton rewdents. Reaching Communlties The National Lottery provides us with fvnding underthe Re&hing Communities programme. The funding supports our services including our outreach work al the Cirde Library. the Sutton Mental Health Foundation and Jobcentreplus. In 2021122, the National Lottery fvnding enabw us to provide advi￿ to 670 clients at these venue5 in¢luding our offices. The National Lottery fvjnding also funded our attendan￿ al the Domest￿ Abuse One Slop shop. In the year, our specialist adviser supported over 140 women INing with or escaping from. domestic abuse. City Bridge Trust We have a grant from the c￿ Br•Jge Trust lo work with Sutton Carers Centre. We take referrals from the Carers Centre arsd provide home visrts for carers. In 2021122. our Crty Brid9e Trust grant enable us to support 244 ca￿r5. Sullon Bow &lizensthr* BtKe8ux Repyroj￿AL￿Unfs 20211f22

Sutton Borough Citizens Advice Bureaux (Citizens Advice Sutton) Trustees, Report 1 April 2021 to 31 March 2022 Henry Smith Charity The Henry Smith Charity provided us wltt ftjnding for welfare trnefits advice and casework. The furKling enabled us to support 370 people including people who needed complex welfare benefits casework. Trust for London The Trust for London funded us through 2021r22 to delrver a Universal Credit proje¢t. The project supported 64 individual clients. The Tfust for London grant includes funding for a Research & Campaigns Worker who focusses on Universal Credrt and workin9 povety issues. The Research & Campaigns worker also organised the iocal Welfare Rights Forum. EU Sottlement S¢hgme The Home Office provided us wilh a grant lo support vulnerable EU Nab"onals with their applications to the EU Settlement Scheme The project ran through the year. We supported 174 indtvidual people lo apply lo the project and engaged wrth 1,029 people. We worked on the project with Refvgee MMJranl Ne￿Ork Sutton. Citizens Advicg Sutton in the C¢Mnmunity Over the course of the year, Citszens Advits Sutton slaff and volunteers wovided presentations, talks and training sessions lo a wide range of local ¢ommunity groups including the Sutton Mentsl HeaKh Foundation. Sutton Social Services, the parenfs forum and more. A member of CAS staff with expert15e in welfare benefits chairs the local Welfare Refom Advice Forum. Free advice from local solicitors Lo￿1 501icitor5 provide free advice by apwirilrnent for people referred lo them by Citizens Advice Sutton staff and volunteer5. In 2021122. local solioloTS pro¥￿ed nearty 500 free appointments. Most of the appointments were concemed with family law with a small number appointments relating lo personal injury and crime. Volunteering Citizens Advv Sutton is one of the largest providers of volunteering opportunit￿S in the borough. During 2021 122 approxirnalely 51 individual peop￿ volunteered for CAS. in a variety of roles including advisers. contact centre team members and providing administrat￿n supwrt. 45 individual volunteers recorded at Seasl one contact with a client. Our volunteers recorded a lotsl of 7,631 client contacts in the year. We esbmale that volunteers contributed over 10,600 hours of to Crtizens Advi￿ Sutton. The volunteer hours are the approximate equivalent 016.5 FfE ￿￿rnbets of 51aff. Research and Campaigns Citizens Advice Sutton, like every Local CitrLens Advice service, undertakes 'Research and Campaigns, work. We use the information from our case records etc. to make recommendations to public authorities lo improve the policEs and practices that affect people's lives. In 2021122. a significant amount of our Research and Campaigns aelivity was focussed on UnNersal Credit. Our Trust for London project Includes funding for a Universal Credit research & campaigns worker who worked on issues including the retenb.on of the £20 per week Universal Credit uplift and Universal Credit entitlement for EU nationals with ,pre-sett￿d sLItus.' Key Statistics In the year 2021122, we advised over 8.(KIO indrvKJual peopk including 6,045 named indNidual clients and 2.523 anonymous clients. Financial gains We record the financial gains for indNidual clients that diredy result from our advice services. The total fi'nanoal gains break down as follows.. Type Benefits and tax credits Debt written off Other Charitable Iwsl 9ranls for clients Totsl Total 1.048,410 733,028 120.4S8 4.823 1.906.719 Sulton 8rrf0￿h Chiiens Atite BU￿￿X Rewi 8ndA￿MIS 20211r22

Sutton Borough Citizens Advice Bureaux (Citizens Advice Sutton) Trustees, Report 1 April 2021 to 31 March 2022 Achievements and Perfomiance Feedback from clients and Impatt of our services In 20211222 as part of the national Cits2ens Advice Performanc£ Qualty Framework, Citizens Advice contacted 246 people who had contacted Citizens Advice Sutton. The survey is anonymous in that Citizens Advice provides the full sel of responses but doe5 not disdose the identity of individual clients. We ask every person who contacts us for if they would give consent for Citoens Advice lo contact them for feedback and have no influence over which clients Citizens Advice contact. Part￿1pants were asked four quests.ons wf(h the following percentages giving posrtive response How easy or difficu￿ did you find it to access the service- 80Vh To what extent did the service help you find a way forward?_ 81 % To what extent is your problem now resofved? 73% How likely would you be lo recommend the SerV￿- 87% Enquiries by Type In 2021122, we handled 13,099 distinct enquiries. Some people cOnL￿ted us over the year with more than one distinct enquiry. The issues that resKJents t4)ughl lo Cthzens Advice Sutton in 2021122 break down as follows.. Enquiries 202112022 No. Benefits & lax credits 2734 20.9% Benefits Universal Credit Consumer goods & service5 Debt 11C6 8.4% 3.3% 429 1199 299 9.2% Discrimination l Hate I GVA Education 2.3% 115 0.9% Employment Financial services & 727 5.6Q 0.7% Health & communty care Housing Immigration & asylum Legal Other 426 2098 3.3% 16.0% 623 4.8% 4.2% 9.6% 6.0% 545 1263 Relat￿nShIpS & family Tax 790 83 262 306 13.099 0.60 Travel & transport Ulilitses & communications 2.0% 2.3% Total 100.0% Plans for Future Periods We are currently facing unprecedented levels of demand for our service. Demand for our seNice was significantly higher in the second half of 2021122 than in the first half. The increase is due to several factors in¢luding the cost- of-living crisis, increased rates of digital exdusion and increasing numbers of people struggling with their rnentsl health. We are about to sign a mulli-year Sub-contract with Communrty Actson Sutton who will hold a contract with Sutton council for services lo help res￿entS 'make informed ¢hoices.' Sutton CttoT•nsAthce 8ureaux Filw￿l Rep￿ artlA(XX)Unts 20211r22

Sutton Borough Citizens Advice Bureaux (Citizens Advice Sutton) Trustees, Report 1 April 2021 to 31 March 2022 Financial Review Total income increased by £38.411 12%110 £1,765.719 compared with the previous yearfs £1.727,308. Grant income increased by £99.09519%1 to £1,206.299 from £1.107.204. This was due lo increased income in Debt Free London projects and new funding from CTty Bridge Trust Contract income decreased by £40.235 {7Qhl to £511,733 from £551.968. Costs increased by £85.82415•AI to £1.764,131 from £1.678.307. This was due largely to increased stsff costs in Debt Free London due to further expansion of that programme with the recfuilment of trainee debt advisers. The net result for the year was a surplus of £1.588 before other recognised gains and losses. The deficit on the penston scheme has decreased to £992,000 which resulted in a recognised gain in the accounts of £299.¢YJO. The result is a net surplus for the year of £300.588 and a net liability in the balance Sheet of £492,689. The deficit of the scheme d¢)e5 not result in an irnmediale cash flow impact on the charity. This deficit ' will be cleared with an increase in pensKtrn contribut￿nS over the remaining working lives of the employees, as determined by the Trustees of the Pension Scheme. ststement of Directors. Responsibilities The Trustees (who are also the directors of Sulton Borough Citizens Adv￿ Bureaux for the purposes of company lawl are responsible for preparing the Iruslees, report and the financial stslemenls in accordance with applicable law and United Kingdom Accounting Stsndards (Unrted Kingdom Generally Accepted Accounting Praclicel. Company Law requires the directots io prepare financial stateffents for each ffnancial year. Under company law, the directors musl not approve the finanual slalemenls unless they are satisfied that they give a true and fair v￿W of the slate of affairs of the ¢harilable company as at the balan￿ sheet date and of rts incoming resources and application of resources, including incorne and expenditure. of the charitsble ornpany for that period. In preparing these financial statements the direclofs are required lo.. Select suitable accounting policies and then apply them consistently,. Observe the melh¢)ds and principles in Ihe Charities SORP 2019 IFRS 102>., Make judgement5 and estimates thal are reasonable and Pfudent.. and Piepale the financpl statements on the wng concem basis unless rt is inappropriate to presume the chantsble company will contsnue in ope¥ation. The directors are responsible for maintaining proper accounb.ng record5 which disclose with reasonable accuracy al any lime the financial posltion of the charitable company and 10 enab￿ them lo ensure that the financial slalemenls comply with the CompanEs Act 2006. They are also responsible for safeguarding the assets of the Charitab￿ company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the trustees are aware". there is no relevant audit inlormalion of which the charitable company's auditor is unaware,. and the Trustees have taken all step5 that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is awafe of that informats'on. Auditors Myfus Smith, Chartered Accountants are deemed lo be re-appointed under section 487{21 of the Companies A¢t 2006. Small Company Provision This report has been prepared in aGcordance with the Spe￿al provis￿5 for small companies under part 15 of the Companies Act 2006. Appfoval This repo oved by I rustee5 and signed on their behalf by-. 7 December 2022 And ew Theobald- Chair and Trustee SulÈon Citi28n5 AotrKe 8￿￿vX F4￿¥81 ReptytaTrtAtwunts 2wii/r22

INCEPENDENT AUDITOR'S REPORT TO THE PIIEMBERS OF SUffON BOROUGH CITIZENS ADVICE BUREAUX (CilEens Advice Sutton) OpirTon We trave auditèd Ihe finantial stslements of Sutton 80￿ugh Cilizens Advice Bureaux Ithe'charitable company'} for the year enderf 31 March 2022 which comprise the Ststement of Financial Actmties. the Balance Sheet, the Cash Flow Statement and notesto the fina￿la1 statement5. including a summary of sKJnfficant accounting polioes. The finarKial reporting framework that IBS been applie(l in th•r Preparth'C￿ is aP￿iCable law and Unfjted Kingdom Accounting Standards. including Financial Repob"ng Standard 102 The Financial Reporting siandard ap￿IcaLle ￿ the UK and Republic of Ireland {United Kingdom Geneally Accepted Accounting Practi￿1. In ouiorAnion the financial $tslements-. give a true and fairview ofthe state of the cha11ra￿e company's affairs as at 31 March 2022. arKI of its incoming resources and ¥JpliGation of resources, includirNJ its income and expendltts￿. for the year then ended.. ave been property prepared in accordance w￿1h Unrted Kin9dom Generally Accepted A￿)unti￿j Pra¢ti¢e,' an have been prepared in accordance vrilh the requirement5 of the Companies Act 20(6. Basisfor opini4Jn We conducted our aut1it in acrordance tmth Intemabonal Stsndards on Auditing (UK) (ISA$ (UK)) and appl￿tIe law Our responsibilits'es under those standards are lurther described in the Audiiorfs responsibilrties for the audrt of Ihe financial ststernenls section ol our report. We are independent ofthe charitable company in accordance ￿t￿ Ihe ethi¢al reqltirements that are relevant tg our audil of Ihe financ+al statements in the UK, induding the FRC'S Ethical Standard. and we have fvlfilled our other ethic81 re¥Jon&bilities in accord8n¢e ¥•rth these requirements. We believe thal Ihe avdrt èvidÈnc£ we havè obtsined is sufficient and appropriate to provide a basi$ for our opinion. Conclusions relatiny to 9(xng concern In audrting the finan¢ial statements. we have conduded that the Injstees, use of ts going concem basis of accounting in tho preparalion of Ihe finanrial 5tatem8n15 15 appropriate. Based on the work we have perfomd. we have not Id￿tirEd any material uncertainb"e5 relth9 to events or conditions that. dividually or colleclThiety. may cast sonbfficanl dtyJbl on the chaiitabte cs)mpany's abilrty 10 ¢onlinue as a 90in9 concem for a period of at least hyelve months Irorn when the finanual statements a￿ authori$ed for ISSLte. Our responsibilities and the responsibilities ofthe truslee5 rylh re$￿t0 going cOn￿M are described in Ihe relevanl seclions of this report. Other informatlon The Irustees are resp￿s1b1e for the other infomalwj) ¢>)ntwned wrthin thè TrLk8tees' Report. The othw Inforniat￿In comprises the infomiation included in the Trusfees, ReFK)rt. other Ihan the finanual statements aThJ our audrtofs report thereon. Our cy.nion on Ihe financial slatements does the other infom)ation and, except to the extent othemse explicitly stated in our report, we do not express form of assurnrts condusion thereon. In connection our audit of the financiol staternenls, QLW respOn￿lMI￿ is to read Ihe other inlomiation and, in doing 50, consider whether the other information 15 materially Incr￿siStent wth the finanryal statements or our knth￿edge obtained in the audit or 01he￿iSe appea￿ to be materially misstated. If we x1enbfy suth malerial inconsistenc4es or appafent material misstatements. we are required to detemiine whether Ihi5 gives rtse lo a maierial misslaiernent in the financial statements or 8 malerial misstatem￿1 oflhe other infocmation_ If. base(l on the wowk we have perfomied, we condude thatthefe is a material MI￿latem￿nI of Ihis other information. are required to rewt that fad. We have nothing to report ￿ this re9ard. Opinions en other matters prnscrlbed by the Companiès A¢t 2006 In our opinion. based on the y￿k undertaken in Ihe ¢￿[Se ofthe audit: the infom8tion gNen in Ihe trLLslees' report lirwrpor8b.ng theth"iedors' reF*yII forthe firwoal yearlorwhi¢h the finanaal staternents are prepared is consistent with the financial statements." and the direciors. ieport has been prepared ￿ accofdance wrth applrable legal requirements. 8ornutyJ CitizensA¢fvK8 Burtaux 10 FwwTr)thl RemK8ThYA¢xwts 20211f22

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF SUTTON BOROUGH CITIZENS ADVICE BUREAUX (Citizens Advice Sutton) Matt0￿ on which we •re r•quire(I to report ty ex¢Wion In the light of our kn¢)wledge and undetstanding of the chaF[tab￿ cornpany and ils en￿rOnment obtained in the course ol Ihe 8udit, we have not identified tnalerial misslatement5 in the tri￿￿Or9. report. We havè nolhing to report in respecl ofthe folbwing matters in reIal￿n to wlich Companies Acl requifes ￿ to ￿port to you if. in our opinion-. adequate ￿l￿ntIng reuJrd$ have rmjt been kept. ￿ retums alequate forour ￿dit hav& not been wived frc￿n 1Kan¢￿$ rbot visited by us.. or Ihe finanThal ststements are nol in agTÈernent wilh Ihe accounb.ng records and relums.. or certain disclosures of directOfS' remvnerabon speofied by law a￿ not made.. or we have not received all the infonnation and explanations we require Igr our audil.. c the tNslees were not entitled lo wepare the finarKial Statern￿ts in accordance vAth Ihe sman companie5, regirne aTr take advantage ofthe small cofflpanies. exemptsons in preparing Ihe th"rectots' report and from the wuiremènt to prepa a strategic report. Rèsponsibilities of lrnstees As explained more fully in the Oirectors. Responsibdities Slatèrrenl Isel wl on page 101. Ihe truslees {who are also Ihe diredors of the charitable rnmpany lor the wrposes ol o)mpany lawl are responsib￿ for the p￿paratIOn of the r(nancial statements and for being satisfied thal they give a true and fair view, and for such intemal control as Ihe trustees determine is necessary to ena￿e Ihe weparakn.on of finanoal statements Ihat are free from material misstement, wtr*ther du¢ to fraud or èrror. In preparing thè financial Statèments. Ihe trustees art rtSwnsi￿È for assessry the tharitable Cl￿PanY'S ability to continue 85 a 90in9 concem, disckjsing, as appluble, matters related to goin9 rA)ncem and using the going concern basis of accounling unless the Ir[￿teeS wther intend to h"quidate the ¢haritthe ¢>Jfflpany cease operatv)n5. or have no realistic &¢ernalNe but to do so. Auditorfs responsibilities forlhe audit ol the financial statements Our objedives to obtain rea50nat4e assurnnce atrAxrt vthelher Ihe ffinancial slatements as a wme a￿ free from material misstètement. whetheT due lo fraud or effor, and to issue an audrtorfs that i￿l￿deS ouropinion. Rèasonable a58uran¢e is a high level of assurance but is not a guarantee that an audil conducted in accordance Mth ISAS IUKI will always delect a material misstslement when rt exists. Misstatements can arise from fraud or error and are considered rnaterial if. individually or in the aggregate. they cwld reasonabty be expected to influence the economic decisions of users taken on the basis ol these financial slaternents. Irregularities, inchJdiThJ fraud, afe instances of norFcompliance wth laws and regulations. We design procedures in line wilh ur responsibilities. ouuined above, to detect material misststements in respect ol irreguLartties. indudiny fraud The specific proTrdures f￿ this engagement and the extent to which these are capable of delectin9 irregularities. indudin9 fraud is detailed below.. Enquiry ol man8gemnl and Ihose ch8r9ed wth go¥emwKe 8trrt)￿ adual and potential ltyaiion or daims aThJ the ideni"fficats)n ol non-complian￿ with laws and regulations. Reviewng minules of meeting5 of tFh)se Chai￿ with govemance. RevIe￿n9 financial slaternent dtsclosures and ttstiry to SUPPOFliThJ d(￿men18b0n to a55e55 conpliance wrth applicable laws and regulations. Auditing Ihe risk of management override of controLs, I￿U￿l￿g lesiing joumal entries and othei adjustment5 for appropriateness,. and asse55￿9 whether Ihe jud9ements m•Je in makn'ng 8ccounling èstimates are indicative of a FQtential bias. Performing ana￿t￿al procedures to Klentrfy any Un￿al crf unexpeded re￿tK)nshipS that may Ind￿te risks of material misslalemenl due lo fraud. Proftssional Sc£p1￿"srn in course of the audrt and with at￿lt sampling in material audit areas. Because of the inherent limitabons of an audit. thwe is a risk that we wll not detect all irregularities. induding those leading lo a material misstatement in the financial statements or n0rtrbcompl1an￿ with regulation. This risk increases the more that compliance wrth a law or reguiqtion is removed from events and Irarwc¢ions relleeted in the financial statements, as we will be less likely lo become aware of instances of norprA)mpJiance. The risk is dso gre?￿r regarding irregularities occurring due lo fraud rather than error. a5 fraud irwolves irtent￿l cg)nceaknenl. forgery. colus¥)n, omission or Mlsrepresentat￿n. A further description of our respmsib1lit￿S for the audit ol Ihe financial statements is located on the Finanaal Reporting CouncAI'5 webwte at.. Wv￿.frc.￿9.￿kloudit0we¥1on￿b1lIkn"es. descrI￿On forns ofour awlitorfs report. Suiion 8￿￿t￿h Cthzéns AolKe 8v￿a￿¥ 11 ReP￿t 8thtAcct)unls 2021/R2

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF SUTTON BOROUGH CITIZENS ADVICE BUREAUX (Citizens Advice Sutton) Use ¢)f our report Thig r Com matt wed asa port is made solely to the charitable companys member5. as a b¢)(ty. in accordance with Chapter 3 of Part 16 of the anies Act 21Th. Ouraudrt work has been undertaken 80 that we might stste to the charitable company's members those rs we are required lo slate to thern in an report and for no other purpose. To ihe fullesl extenl pemiitted by law, not ac£epl orassume respon%bilty to afiyonèotherthan ihe Charitab￿ tompany and the charitable company's members booy, for our audit work. ft>r this rew>rt, or for thè opirmons wè have fomied. Stephen Jones FCA {Senior Statvtory Audiknrl For and on behalf of Myrus Smith Chartered Ar£ountants and Statthory Audrto Norman House 8 Burnell Road Sulton. Surrey SM1 4BW Date". 7 December 2022 Ststton 8omugh Cthzens 8bTr8 12 Repyi a￿A￿0¢￿t¥ 2oi1r22

SUTTON BOROUGH CITIZENS ADVICE BUREAUX Statement of Financial Activities and Income & Expenditure Report For the year to 31 March 2022 Notrs Unrestricted Restri¢ted fund¥ Total 2022 Total 2021 Incom Activities for generating l￿d$ Investrnent In￿rne 75 75 3CQ Income from chariiable activits Grants Conlracls and service levd agreements Fee income Other Total income 1.206.299 1,206,299 1,107.204 511.733 46.704 511.733 46,704 908 557.968 66,319 1,517 1,727.308 559.420 1.206,299 1.765719 Expenditure Charitable aclNilies .279 1.257,852 1,764,131 1.678.307 Total ex endstu .279 1.257.852 1,764.131 1,678.307 Net incomel(e¥penditure> for the year before transfers 53.141 151,5531 1.588 49.001 Transfers betr￿en lunds Net income before other reownised gains and loss•s Olhef recognised gainslllossesl Actuarial gain￿{lO$Se$l CVL defined benefit pensi￿ s¢herng Olher losses ains Net movement in funds Re¢oncilFation ol furtds Total fvnds brou ht lorward Total fvjnds carried fojward 20 52.29 52.293 740 1.588 49,001 12 388,000 1272.0001 12 89.IX(I 89,000 31¥J.588 59,000 {163.9991 740 20 793 277 629,278 793,277 529,712 37,023 Thi$ staternenl of ffin•wKaal aciMbe3 indLKles all gains JKI losses recognised in Ihe year. All *)coming resour¢es arKI resourtes expended derive from conthrKMn9 a¢bvthe$ The r￿tes +Jn Pages 16- 27 form part oflhÈse accounts. Sutton Boxough &"loens Ad¥Ke ￿￿81•X 13

SUTTON BOROUGH CITIZENS ADVICE BUREAUX Balance Sheet as at 31 March 2022 Company Number 03179963 2022 2021 Fiy¥d assets T￿gIble frxed assets 14 Currènts •$sets Debtors Short term deposits Cash at bank and in hand 15 119.481 200.1)00 297.917 617.398 2(K).344 2￿,000 367,392 767.736 Creditors.. amounts falling due within one yèar 16 {118.Q871 1270.0131 Net current assets 499,311 497.723 Pro¥i¥ion for liabilities 12 (992.1￿) {1,291,0001 Totsl net assetsl liabilities 19 3,27 Funds Un￿Stricted.. Designated ￿rIdS Olher vnreslwicled fijnds Total unrè$trth 38,648 423.640 462,288 422.792 461.440 General fund deffirted bentfit pension scheme 1992,(W} 11,291,OC(JI Restri¢ted 20 20 37.023 492.689 36.283 93.277 Total funds These financial statenEnts have been prepared n accordance ihe speual provisions of Part 15 of the Companies Ad 20LE rèlating to small ccrfnpanies arhd with the Chanttes Act 2011. Approved on7 2022 and swed m rt5 behalf by Andrèw Theobald- Trnslee The not&s on Pages 16- 27 knm part of these 8crthnts. 14 FMpafJtyal Rep￿1 2tyd1/￿2

SUTTON BOROUGH CITIZENS ADVICE BUREAUX Cash Flow Ststement For the year to 31 March 2022 Reconciliation of changes in r•sourc•s to net cash inflow from 4)perations Net incoming reSoUr￿S (as ￿ported) 300.588 (DeductyAdd." FRS102 operatry pens*)n adlustrr￿f I299.1￿) Less iFKome from inlerest and dby￿endS 175) Decreasellincreasel in debtors 80.863 Decrease Increase ￿ short tem cJeditors Net Cash inflow from o a¢tivities {163,9991 213.000 13CQI (56,1331 123.149 115,717 69,550 Cash flow stalem•nt Nel cash inifow frcrfn operating activities Reiums on inve5trnents Ntsie 4 169,55)) 75 115.717 300 116,017 DeerÈas• lincrease in cash 69.475 Recaneiliation of net ¢¥sh flow to mavem•nl in net eash Increase in cash in Ihe period Net cash at 1 A ri12021 Net eash at 31 March 2022 169.4751 567.392 497.917 116,017 451.375 567,392 The notès ￿ Pages 16- 27 lom part ofllEse accwnts. 15 FMtrano•l andAccounl$ 2trdY/f22

SUTTON BOROUGH CITIZENS ADVICE BUREAUX Notes to the financial ststements for the year ended 31 March 2022 1. Ac¢ountln9 Policies Sutton Borough CitrLens Adv￿ Bureaux is wistered in England and ￿les. The address of the registered office is given in the charity info￿n￿￿On on page 2 of these finan(Jal slatements. a) Basis of preparation The charity constitutes a putAic benefft enljty as defined by FRS 102. The financial ststement5 have been preparet1 in awjrdance with Accountn)g and Reporting by Charities.. Slatement of Recommended Pracire applL3bleto chariis p￿paring their ¥counts tn accordance with the Financial Reporting Standard applicable in Ihe UK and Repu￿1¢ of Ireland IFRS 102} rssuet1 in Oclober 2019, the Finanaal Reporting Slandard appluble in the Unrted Kingdom and Republicof Irdant1 IFRS 1021. the ChantiesAct 2011. the Companies Acl 2C4J6 and UK Generally ￿￿Pted Acc&Ab"ng Praclice. bl Going Con¢em The Trustees consider it appropriate for the finanoal stalement for the year ended 31 March 2022 to be prepared on a going ¢orKefn ba&s underthe historical cost convention, to Inc1L￿de certain items at fair value. The portion of the pension defiot of th8 LOndl￿ Borough of SLttton whith is allocated lo Citizens Advice Sutton has teen C81tulated al £992.LXKI. The balance sheel shows net liatilities for the year eTrJ of £492,689.. I￿eVer. this ir￿lUdeS the pension $¢hemè liability of £592,0￿ which when excluded leaves nel assets of £499.311. The penson shortfall is bein9 funded via future contnbuhons, the rates of which have been set by the pens￿ Schè￿ a¢tuary. The obje¢lNe of the pens¥)n scheme is to clear ihe defiot over a peri¢xl of 12 years trwinning on 31 March 2020. The defKit of Ihe scherne does not resuli in an irnmediate ¢ashthw impact on th• charity. This def￿1t will be deared with an increase in pen￿On contributions over the remairmng workin9 lives of employees, as determined by the Trustees of the Pension kheme. The siwifanl a¢￿Unting pdi¢ies applied in preparab.on of these financial statements are sel out below. The poliaes have been consistenly appl￿￿ to al years presented unless otheryw'se staled. ¢1 Fund Accounting Unrestricted funds are aval￿ble for use al the discrelion of the Irustee$ in fUrt￿ranCe of the general objectives of Ihe charity and which have not been designated for other purposes. Designated Fund5 are those receryed which have been earmarke(I by the Trustees for speoal purposes. Reslricled funds are subjected to reslricfions on Iheir expenditure imposed by the donor. Unreslricted furKts are available for use at the disuetKJn of the trustees in furtherance of the general objeclives of the charity. d} IncoThMng Resoufces All incoming re￿ICe$ are induded in the statèment of finanaal activities when the tharity is ent￿ed 10 the income and the amount can be quantjfied vnlh rèasonable ao)Jrw. The Idltring specific pc4bcies are applied to pa￿"¢y1a1 cat8gori•s ol income. Voluntary income is recewed by way of dorAthons aTrJ is indude(l in fvll t￿ Statement of Finanoal A¢tNities when recewed. Acti¥ities lor generating funt1s consist ol room hire and a￿ accounted for on a receivab￿ basis. Surplus funds are invested in a bank deposrt account to eam interesi. Interest is also earr￿(1 on the bank curreni ac¢ount. Interest is accounted lor when receivable by Ihe Charity. Inc<imirKJ resources from the dwrtable thrties consist of Grants which are recognised as receNed or recepiable. whichever is eadier, Un￿$$ they relate to a lutLwe period in whith case Ihey are deferred. Other Income consists ol fees receivable. salary reimbursement and other irKyyne from the Legal Seryices Commis&on. Thesè othw soy￿e5 of inccne are eamed on a re￿1¥able basis. el Resources Expended Expnditurn and Ik4bilitie$ are recogrysed on an accnAI basis as soon as there is a legal or constwctivÈ obligation (x)mmthing the charlty to Ihat expen(liture. Cost of generatirvj l￿d$ compr¢ses those cosls assouated with attracling futu￿ in¢ome Ch8frt8ble expendrture comprises those costs •r￿Urred by the ¢harity in the ddivery of its a¢¢i4fib"es and seNices for ils benefioaries. It indudes costs that can be allocated dir• to $[￿ adivitie$. Sutton Borough Crtizen5Ad¥Ke Bw 16 Fsnano81 Re￿andAL￿Ounts 20211r22

SUTTON BOROUGH CITIZENS ADVICE BUREAUX Notes to the financial statements for the year ended 31 March 2022 Resources Expended Icont'd) Governance costs include those costs a$s(t￿ted with meethng oMsbtvtional and statutory Fequirtsments of Ihe Chafrfy arky indude the atyjil lees and costs linked to the strategic management of the Charty. Overhead5 including Staff costs. acrommThJation costs and Off￿ running expenses have been tharged lo both the restrided and unrestrided funds aThl malched wilh the grant which have been wovided under a swvice level agreeTnenl ¥nd rA)ntrads for this purposè. Salares are allocated to tht adNIty in Iht TÈSlficled and unrestricted funds on a timtr basis. Accommodation costs are alk)cated to each aGtMty w a slaff time basis and office running cosis are allocated cffi ¥ usage basis. Govemance costs have been allocated to Ihe general fvnd on a staff t￿￿ ba51S. Q Fixed Assets Fixed Assets are stated at cost less ac0jmu￿Ied dep￿CIat￿n. The costs of assets below £2.1)JO are not ￿PItaliS8￿. Depferiation is provided on all tarKj1b￿ fixed assets al rates calculated ￿ wrile off the cost of each asset over it$ useful lrfe For rates see note 14. 9) Pensw)n Costs Pension contributions Payab￿ are ￿COunted ftr in the period to whth they ￿late. The Chanty makes contributions lo defined benefit multi-emtyoyer pension scheme see note 12 0( the accounts. The assets ofthe schemes are heK separately from blose ol the chanty in independently admintstered funds. h) Leased Assets Rentals applicable to opefatiThJ lèasès vthere substanb.alty all of Ihè benefits and risks of ownèrship remain wth the lessor are charged to the Income and E¥pendrtufe accr¥Jnt C￿ a straight line basis over Ihe least temi. Defert Gwts Defefred grants are uedited to the Statemenl of Financial Acbvtrs recwvable un￿$ Ihey relate lo a 5perific future pefiod in whth case the re￿Vant part is defer￿ and is recthjnised in that ftrture period. ) Taxation AS the company 15 8 re9iStered Charity <Registr8tion Number 1061654). carrying wt than￿ble purposes. it is exempt from oxp)ration lax. kl Translefs Be￿een FuTrJs Trust&es have the wthhority to Iransfer *n¢)unts trcffj the general un￿$tr￿ted knds lo restricted and unrestricted funds when required. l) Debtors and CreditLYS receivable I payab￿ 7Mthin Year Debtors and creditors vthh no stated Inte￿$t rale and reCe￿ab￿ or payabk wthin one year ore recorded •1 transaction price. Any bsses arising from impairnent are recognised in expenditure. 2. Legal Status tsfthe Chwrity The charity is a company Iwnited by 9uarantee and has no Sha￿ Ca￿ts1. The lia￿lty of exh member in the event of windirwJ-up is limited ￿ £1. Sutton Citizens BuTraux 17 Fu￿C￿l Rel￿￿ a￿lACCounts 2021/r22

SUTTON BOROUGH CITIZENS ADVICE BUREAUX Notes to the financial statements for the year ended 31 Aqarch 2022 SUThON 80ROUGH CITIZENS ADVICE BUREAUX Notes to th• financial stat•m¢nts for tht year ended 31 March 2022 Unr•striet•d Funds Restricted Funds Totals 2022 Totals 2021 NotÈ 3 . Investmènt Income Irblere5t on bank osit5 75 75 300 75 75 300 All of the £3CKI re¢ognised in 2021 was unreslricled fwlds Note 4 . Grants pension￿se Debt Free London 471,797 358.275 133,304 51,325 65,OCKJ 46,OtKJ 28,574 30.045 21.979 1.2C6.299 471,797 358,275 133,304 51.325 65.000 46.000 28,574 30,045 480.322 314,760 158,757 51,400 Reaching Cornmunrt Henry Smith Charity City 8ridge Trust Trust fof Lond EU Settlement Grant CitA Universal Support Kithslart 45,5C() 26,746 29,719 1 206 299 1,107,204 All of the £1,107,204 recognised ￿ 2021 was restri¢ted fijnds. Note 5- Contracts and servic• l•v•l agreements General Fund.. LBS I&A General Fund Heath Watch Ener Advice Pr 480.983 480.983 20.(KK)' 10,750 511,733 480 983 480,983 20.000 10.750 511733 517.058 517.058 20.CQO 14.910 551,968 ramme All of the £551.968 recognised in 2021 was unrestricted funds. Nate 6 - Féè ineomè Le al Aid en Hc￿S 46.704 46.704 66.319 66.319 46.704 All of the £66,319 recog￿ed in 2011 was unrtstrict•d funds. Note 7 . Other incomin9 resol1￿ Sund Income 908 1,517 1,517 908 All of the £1,517 recognised in 2021 was unrest￿ted funds. Suttofr? BtyoW Citizens Aokn(• Burnau¥ 18 R•wt8ndActs)wr$ 20211r22

SUTTON BOROUGH CITIZENS ADVICE BUREAUX Notes to the financial statements for the year ended 31 March 2022 Not• 8- Charitsble activiti•5 Stsff Staff and Costs Volunteer Expenses Office P￿mIseS Other Governanc Costs Costs Costs Costs Total 2022 Total 2021 Gener81 Fund Heallh Watch Energy AdV￿e Programme LAA Housin Contract Tolal ￿n￿strided Funds P¢nsionW15¢ Debt Free London Reaching Communrties Henry Smith Charity Help to Claim Projed Trust for London EU Settlement Grant City Bridge Trvsl Kick5tart 229.767 8.922 3.102 17 16.89) 13.749 150,rA)7 415 414,438 9.869 521.504 17,632 11.486 48.972 299.147 411.058 363,982 74.326 46.359 26.653 42 767 3,928 2.270 711 1.212 6,416 24,963 32,811 23,257 4,618 1.041 72 13,855 14.910 9.447 17.$56 159,457 24,731 20.428 4.084 49,369 2.081 1.498 2.242 1.041 833 1.430 58 368 91.998 75.924 251.455 1.228 $06.279 472.376 409.655 132,939 S1.355 30.059 45.972 28,582 64,840 22,074 3,610 1,257.852 1.070,921 4,838 1,764.131 1.678,307 607,386 480.322 314.977 131.476 42,181 29.719 45.500 26,746 1,242 259 145 115 128 283 278 59 1,732 21.573 24.995 18.670 1,028.562 1,327.709 1.212 970 1.783 3,881 71.433 7,809 ￿,3 4,59J 37,952 57 126 Total Restncted Funds Total Ex enditure Of the £1.678.307 expeniliiure recognised in 2021. £PA17.386 was Ch￿9￿ to unrestricd fvnds and £1.070.921 was charged lo restri(ed fund5. Note 9- Governance ¢o¥ts un￿strICted R•strict•d Totsl Fund Total Funds Funds Funts 2022 2021 Audit fee 3.414 1.128 3.414 3.900 Legal and professional fees AGM 1.128 98 Trustees, expenses (Note 131 Other 190 190 120 106 4.838 4,836 4,118 AJI ol Ih? £4.118 expenditure recognrsed ￿ 2021 was charged to unrestr￿ted fvnds. Sullon Btrrt)uqh ctyzens Ad4Ke 8tKeaux 19 Fn7anwl Rewt ￿lAce01rtyfS 20211r22

SUTTON BOROUGH CITIZENS ADVICE BUREAUX Notes to the financial statements for the year ended 31 March 2022 Not• 10 - Staff ¢08ts 2022 2021 Wages and salaries Ernployerfs Nl costs Staff en&on costs Total" 1.129,717 89,536 108.456 1.327.709 997,393 89,000 101,288 1.187.679 Thè avera e numbef of e ees 38 33 The average number ofeftwoyees wa5.. 39 No employees eained £60.C4XJ per a1￿uM ￿ more No trustee received any remuneration in rèspect of services as a trustee during the year12021'. £Nill. The total amount of empkjyee beneffits ￿Ceived by key mana9ement persc•)nel wa5 £331.70212021." £292,928). Under FRS 102 employee benefrts include w pay, benefiis in kind. em￿$ Nationa Insucance Contiibutions and employerfs pension costs. Notg 11 - Net incoming resaurees for the ye•r This is sted after charging". Operating Lease Audit Fee 2022 2021 46,970 3,414 46.970 3.gjo Mote 12- Pension Costs and Li•bililies The disclosures be1ry•4 relate ¢0 funded liabilities ￿1n Ihe Lon(lon of sut￿ Penstt￿ Furky (the Furk) whrch is part ol the Local Government Pension ScheThe ILGPSI. Crtizens Advice Sutton {CAS} partlcipales irb Ihe Fund which up to 31 Marth 2022 provided deffined benefits based on members. final pensionable salary Frtyn 1 Apnl 2014 the scheme provides benefrts based on members. career average salary, wth p￿erVed nghts for benefits eamed under the final salary provisions. CAS closed the scheme to rLew memters with effeci Irom 1 January 2011 although existing members were permitted lo accrue service benefrts during their empkjymenl w51h CAS. CAS'S contributitin for 2021r22 was 21.6Vo plus 8 fixed ¢ontribution of £35.QOO and Ihe ernployees. contribulion was 6.5% 019ross salary. In ac£tsrdancè wilh Finanual Reporth"ng Standard No. 102 IFRS1021 disL)SUfe of r￿ain informab"¢n ¢onceming assets. liabilits"es, income and expenditu￿ rekted to pensK)n $ther￿S * rety1￿. This is set out bel￿. CAS mèmbetship ststs"stics The table below summarises the CAS membership data, a$ at 31 March 2019 for members recei4Ting funded benefits. Member data summary Number SalarylPension £000 Avernge age Athives Dèferred pensioners Pensioners 69 The serwce cost for the year endin9 31 Marth 2022 is calculated u5in9 an estimate of Ihe tolal pensionable payroll during thè year. The eslimaled tolal pen5v)nalle payroll during the year t5 £148.Crf)O, as adwsed by CAS. Scheduled contributions The lable below surnrnarises Ihe Thmnimurn empbyer o)ntribulions due from CAS ￿ the Fund over this inler-valuation period. The cakulated cost ofatcrual tsl future ￿nefft$ is 21.6% of payrou p.a. The monetsry amwnts are due to be bn monthly inslalments. Minimum employer contribu¢ions due for the riod be nnin Percent of payroll Plus monela amount 1 Apr 2020 1 Apr 2021 l Apr 2022 21.6% 21.6% 21.6% 21 £Cts)s SullM Cknzens A01￿8 8ure8UX 20 ReKXYt aTrtALrounts 20211122

SUTTON BOROUGH CITIZENS ADVICE BUREAUX Notes to the financial ststsments for the year ended 31 March 2022 CAS may pay fLbrther amounts at ony tThe and ful￿ peno(lic con1iitr￿I￿S. or the lim￿9 of ¢Qrfribulions may be adjusted on a basis approved by the aduary. Contributions for the accounting ￿riod ending 31 March 2023 CAS'S regvlar contribulions to the Fund for the accounting period ending 31 March 2022 ￿ estTr)ated lo be £33,200. There will te an addrtional fixed conlribvtion of £21.OCO. Assumption The latest aetuarial valuation olthe Lon(kJn Borough of SJttt)n Pensth Fund and CAS'S liakn.liliès took ￿aCe on 31 March 2019. Liabilitie5 have been estimated by independent qualifed aduary on an aduarial basis using the woiected unit credit method. The pnnapal assumptths used by the inde￿ndent qualrfd actLtraries in updath'ng the latest valuations ofth• Fund for FRS102 purposes were". Finon¢ial as¥umptions The financial aswmptions LK5ed to cal￿101e Ihe res￿ are as lo￿¥.. As at 31 March 2022 2021 2020 Discount rate Pen5i9n increase5 Sala increas 2.70% 3.20% 4.20% 1.95% 285% 3.85% 2.35°10 1.90% 2.90% These assurnption5 are set wilh refere￿ lo mawket coThJilions al 31 Marth 2022. acluary's e51irnate of CAS'S past St￿1￿ liability duratton is 17 years. An estimaie ofCAS's fvtLsre (ashfttrws is mJe using rKAional cashflows based on the estimaled durauon. The actuary's estimate ol the discount rate is based on AccwniirvJ Standards Trse state that the discount rate used to place a value on obligations shoukl be detennined by reference to markel on high quality corporale bonds at the porting date. Futu￿ penS￿n increases a￿ expected to be based on the Consumer Prices Index ICPII and salaries ale assumed to increase at 1.0% p.a. above CPI. This is cJJnsislent wilh the approach at Ihe previou5 a￿)Unting de 0emo9raphletstatigti¢al assumptlons The actuary has adopted a sel of demographic assumptions that a￿ consistent with those Ltsed for ¢he most recent Fund valuation. Life expectsncy is based on the S3PA tatyes with a M￿￿.[1￿r of 110% for male5 and 105% for females. Improvements are in line wth Ihe CMI 2021 model. wrth a 0% weighting of 2021 land 20201 data. siandard smoothing ISk7), initial adjustment of 0.25% an<1 a kjng term rate of improvemenl of 1.5% p.a. lor mabes and fema￿5. Based on Il*se assumptions, Ihe avefage future ￿"(e expeclancies at age 65 a￿ summarised betrw". Assumed life expKtan¢y fr<Kn age 65 years 31 PAar 2022 31 Mar 2021 (after CMI 2020 31 Mar 2021 (before CMI 2020 Retiring today Males Females Males Females 21.4 24_1 22.9 25.8 21.6 24.3 21.9 24.5 Retiring in 20 years 25.7 25.9 A commutstion albwance is induded for future retirements to elect lo take ￿ ofthe maxinum addiDonal tax-free cash up lo HMRC limils f¢y pre-Apn'l 2tM)8 SeThI￿ and 50% of the maximum tax-free cash for post-April 2008 seryice. Assèts The estsmated asset alication lor CAS as al 31 Mafth 2022 is as fcdh)ws: Asset breakdown 31 Mar 2022 31 Mar 2021 £000 1.265 622 244 89 £000 Equrttes Gilts and other bonds Property ash Total 57% 28% 11% 4% 64% 23% 10% 3% 100% 199 18 The actuary has eskn"rnated the bKI ¥a￿e$ whère necessary. Ihe iThdi¥idual percentages shcv+m are to the nesresl pereent8ge point for each asset class and may not surn to 1th. The final asset allocation 011he Fund assets as at 31 Marth 2022 may be drferènt fiorn that shown due to esth"malion techniques. 8ase(l on Ihe above. CAS'S share of assets of the Fund is less than 1%. 21 Fina￿81 Re￿artIAL￿ouDts ￿71￿22

SUTTON BOROUGH CITIZENS ADVICE BUREAUX Notes to the financial statements for the year ended 31 March 2022 Results and disclosures for th• year to 31 March 2022 The actuary estimates that the value of the net liabilrty as at 31 Marth 2022 is a liability 01 £992.CrfJO. The results of Ihe actuary's Galculati￿S for the year ended 31 March 2022 are set out in the tsIAes below". Table 1: Statemènt of financial position as at 31 March 2022 Net penslon asset as at 31 Idar 2022 tooo 3,212 31 Mar 2021 £000 3,309 31 Mar 2020 £000 2.656 Present value ol the defined tenefft 0￿19atIOn Fair value of Fund assets 'd value Net defined benefit liabili 992 Table 2.. Statement of profit and loss lor tt y￿r to 31 2022 The amounts re¢o9nised in the profft and loss statement are". Year to 31 Mar 2022 £000 Year to 31 Mar 2021 £000 31 25 Service cost Net inleresl on the de￿ed Irability {assetl Adrninislralion ex enses otsl loss rofit 25 Table 3: A¥¥et •fbd bnrrt ¢bliytion rneoneiliatson for the year to 31 M•rch 2022 Reconciliation of opening and closing balances of the presènt value of the defined benefit obligations Y•ar to 31 Mar 2022 £000 3,309 Year lo 31 Mar 2021 00 2.656 31 62 634 1291 1351 Opening defined benefit obligation Current service cost Interest cost Change in finanaal assumptions Change in dernograph￿ assumptions Experience lossllgainl M defined benefft obligatvjn Liabilities assumed I lèxtin9U15hèdl on Settlements Estimated benefits pard net of tiansfers in Pasl servirx costs, including curlailments Contributions by Scheme participants and oiher emplo Unfunded ension ments Closln defined benefil obli 65 12251 1181 119) ation Rèconciliation of opening and c1051ng balancès of the fair value of Fund assets Year to 31 Mar 2022 £000 2.018 40 Year to 31 Mar 2021 £000 1.578 37 Opening fair valu• of Fund ass•ts Interest on assets Return on assels less interest Other actuarial gainsllbssesl Adrninistralion expenses Contributic￿S by employer induding unfvnde(I Coniributi￿s by Scheme partiripants and other employe Estirnated benefits paid plus unfunded net of transfew5 in Settlement rices received I Clo in F•ir value of Fund a 13 67 1181 {191 Table 4: Sensitivity anaty$is The sensitivities regarding Ihe prinopal assLNMpb'ons used to measwe the s¢heme otyigion$ are set out beltm.. Chang¢ in a$$umplitins at 31 MaT¢h 2022 Approximatt % inernase in defined tion Approximate monetary mount ÉOOO 0.1% decrease in Real Disctyjnt Rale 1 year irKrease ￿ member lrfe expectancy 0.1% increase in the Salary Increasè Rate 0.1% incrèase in the Pension Inuease Rate 4% 128 cpi Surton Bomw Cituens thice 8ure8UX 22 Rewt8nLIAccounts 2021/r22

SUTTON BOROUGH CITIZENS ADVICE BUREAUX Notes to the financial statements for the year ended 31 March 2022 Table S: Proie¢tsd pension xpense for Ihe year to 31 March 2023 Proje¢tion for th• y￿r to 31 Mar¢h 2023 Assets £ODO Obligations £000 Net asseulliabilityl %of 139.5%) 117.6%) £000 1581 1261 Service cost Net interest on the defined liabilityllasset} Administration ex enses" Total lossl rofil 26 84 57.1% ' The current serV￿e ¢ost indudes an alloW￿re for administraliw expenses of 1.1% of payroll. The trK)netary val￿ is based on a projecte(I payroll of £148.000. The ￿tUary estimates Ihat CAS'S conthL¥Jtions fort￿ per)d to 31 March 2023 wiu be approximately £68,CKJO Notg 13- Truste￿. expèr 2022 £ Number 2021 Numb•r Trustees, ex 120 An ex-Trustee was paid travelling expenses to atlend meetinF during Ihe year- £19)12021." £1201. Note 14- Tafi￿ble fixed assets Computer Equipment FixtUWE5 8 Fittings Equipment Totsl Cost At 1 Apr•1 2021 Addition$ Dis o$als At 31 Marth 2022 Accurnulated depreeiatit)n At 1 April 2021 Charyè for the year Dis osals At 31 Marth 2022 Net Book Values At 31 March 2021 86.297 13, 28,704 128.S61 86.297 13.5 28.704 86,297 13. 28.704 128,561 86.297 13.560 28,704 128 561 At 31 Morth 2tr22 Deprwation has been culated on a strawJht- linè basis as folk)ws Computer equipment Fixture5 and things Lift 33.3% 20.￿ 125% st￿on CitizensALknc¢ B¢Hvaux 23 F*la￿¥81 R8pYt8ThYA￿OUnts 20211r22

SUTTON BOROUGH CITIZENS ADVICE BUREAUX Notes to the financial ststsments for the year ended 31 March 2022 Note 15- D¢btors 2022 2021 Accrued IncNne and prèpayments Other debtors 117.539 1.942 119.481 177,4 22.854 200 344 Note 16 - Credltors.. amounts falling Twlthin on• year 2022 2021 Deferred income arKI accruals Other creditors 63.138 54.949 118087 154,089 115.924 270 013 Deferred income ¥nalysl$ 2022 2021 Delerred income broughi forwArd Additions during the year Amounts feleased to income 154,089 63.138 154.089 63.13B 36,652 154,089 36.652 154.069 Deferred income ¢arried forward Deferred income of £63,138 (2021'.£154.0891 I￿ude￿ above ￿lateS to Lwant ir￿orne re￿ived during the year but relating lo a ftjture accounting period. Note 17 - Obligations under leases Al 31 March 2022 Ihe chanty was commrtle(I to makry the foknv¥ig paymen under non-cancellable cyerating lea5e5 2022 Land & Photocopier Buildings 2021 Land & Bu•lding5 Photocopier Operating lease whth 15 ienewable wrthin One yèar Two to five eafs Total 45,IXIJ 45,0 90.C#X) 164 45.OCKJ so.orxj 135.000 164 Not* 18 - Dosignated fund$ 2022 2021 Replacement of Equiwnent fL￿d Redundan Fund 19.865 18.783 19,865 18,783 Balance at 31 March Sullon C￿1zenS 8urnaux 24 Fw)•rto1 Rep)rf andAcro(fft1$ 2tr21/rd2

SUTTON BOROUGH CITIZENS ADVICE BUREAUX Notes to the financial statements for the year ended 31 March 2022 Note 19- Analysis of fvnd as50ts Unrestricted Deslgnatèd Totsl R•stricted lunds funds Unrestricted fund¥ Pension fund Total funds 2022 Totsl funds 2021 2022 Debtors Oeposits Cash C￿dI10r$ Provision 35.478 2CQ,LIJO 224.111 135,9491 35.478 2W,LXNJ 262.759 {35,949) 84.(￿3 119,481 200.000 297.917 {118,087) 992.000 492.689 200,344 2CXJ.000 367,392 1270.0131 1.291.000 793 277 35.158 (82.1381 992.1 992.￿0 423.640 38.648 462.288 37.023 Compariscffl inlormatton frryn the analysis of net assets between funds is as folows.. Unrestricted Designated Totsl Restri¢led lunds Unrestricted funds funds Pension Total funds fund 2021 Totsl funds 2020 2021 Debtors Deposits C8sh Creditors Provision 97,274 200,0 314.593 1189.075) 97.274 103.070 200.344 21KI.000 367.392 1270,0131 1.291,01)0 793 277 144,211 200,0(N) 251,375 1146,8641 1,078,000 629 278 353.241 1189.075) 14.151 180.9381 1,291,CkXI 1 291.000 422 792 38,648 SLttion Bomtsyh ￿llensA#¥Ice 8￿e*L¥ 25 R4￿rt Ac¢owWS W21/r42

SUTTON BOROUGH CITIZENS ADVICE BUREAUX Notss to the financial statements for the year ended 31 March 2022 Not¢ 20- •Aov•ment in lunds Balance 3110312021 Incoming Resources sources expended Tr4nsfer¥ befvfftn fund$ Balance 3110312022 2022 Unrestricted funds D&si9nated funds Other unrestncted lunds". General Fund and Oiher Income Heatth Walch Energy Advi￿ Programme Le alAidA en Housin Total Olher Unrestricted Funds Total unrestricted lunds Restricted Funds Pension￿se Debt Free London Reaching Communiiies Henry Smtth Charity Trust for London EU Settlement Gfant Help lo Clasm Projeci Csty Bridge Tiust Kickstart Ener Max Tolal Restricted Funds 38,648 434.%0 2.368 481. 20.LKK) 10.79) 46,704 559.420 559,420 {414,4381 19.8691 {13.8551 68.11 S[￿.279 .279 {$5.3981 447,090 12.499 3.105 14.536 422.792 461,440 35,949 423.640 462,28 52,293 52,293 471.797 358.27S 125.274 45.125 1472.376) 1409.655) 1124,909) {45.1551 {45,9721 {34.782) {30,059) {64.840) (22.0741 8.030 1.257,852 579 51.597 12171 27,281 9.219 27,646 9.189 28 34,774 30.045 65.1￿• 21,979 8.030 14 160 95 52,293 Dèfinèd benefit Total hjnds n5ion scheme 1,291.OC(I 793.277 299.C(K) 1.465.131 992.000 492,689 1.765,719 Transfers have been made to reallocale costs dlarged to restrKt&J f(m￿ and to carKel the designation offunds for the Building Repair and Redect¥ation Fund. Cornparative information the movement in fmds'ts as folbws.. Balance Incoming Resour 3110312020 res0￿e8 expended Trnnsfors between funds Balance 3110312021 2021 Unre¥tricted funds Designated funds Other UnreSt￿ted fijnds.. Gèneral FurKI and Other Income Health Watch Energy Advice Pr(*Jrarnme Le al Ai11 A Housi Total Other Unrestricted Funds Total vnreslflcted funds Reslricted Funds Pensionwse D¢bt Free Lorhdon Reaching Cornmunitie5 38.648 437.589 518,875 20.C(#) 14,910 66,319 620,104 620,104 1521.504) 117.6321 114.910) 53.340 607.386 607,386 434.960 2.368 27,515 410.074 448.722 422 792 461.440 480.322 1480,322} 314,760 1314.97n 12171 158.757 51.4C 45.5cNJ 26.746 29.719 1.107.204 (131.4761 142,1811 145.5CKJI 126,7461 29.719 1 070.921 27.281 9,219 Henry Smrth Charity Twsl lor London EU Sèttlement Grant Hel to Claim Pro e Total Restricted Funds 36.283 Defined bènefit Total l¢Jnds ension sd￿ffle 1.078.OCQ 629,278 213,0 1.891,30 1.291.000 793 277 1.727 308 Sutton 8offjugh Crtizens A0$￿8 81￿8&V 26 Fin8swI RetAYt8ndAcu￿1S 2021/f22

SUTTON BOROUGH CITIZENS ADVICE BUREAUX Notes to the financial ststements for the year ended 31 March 2022 Note 21- Related Pa￿•$ CAS Is a member of Crtizens Advice and is sutr4.ect to CilrLens Ad￿ce audit every three yeafs. Membership entilles CAS to a￿55 the support systems provKJed by Cibzens AdvK>. induding the AdviserNel Infomation System. Bureaux Management InforTna1￿￿ System. Bureaux Management Consultancy Line aThJ the Volunteer Trnining Irrfommbon Syst•m. CAS has ¢he s￿￿aliSt Quality Mark in hovsing18wardEd by the SQM Delivery Partne￿Ip on 4th March 2013 as a condition ofholding a Legal Agencycontract}. CAS a150 holds Ihe AdvicE Quality Standard with ca5ewoth in ernployment. weltsre tenefits and housing awarded on 16th January 2013 by the Citizens Advice Audrt SeThice and the Quality Stan¢Jafd with casewoth in houng awarded on 19th September 2013. The￿ are ￿ other related paty transiorts lo rep￿1. Notè 22- Contingènt assets The charitable company has been awarded mufti-year grants¥hth speofied orimplied timeframes which p￿lUde ￿￿)gnitIOn of the fvll amount. The total amounl ot cOnting￿t assets at 31 March 21r2212021." £319,939) was t620.476. 27 ReE¥>tandAccounts 20211r23