Company rtylstr•tiM nurnber: 03501846 Chaffty r¢gl$lratlon nwnbtrr. 1069301 HARINGEY CITIZENS ADVICE BUREAUX (A conwny Ilmltod by guarant••l TRUSTEES. REPORT AND DRAFT FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
HARINGEY CrnZENS ADIfjCE BUREAUX cONTEPs Pago Numb•r ¥rty R8f¥w¢• and Admini8trth8 Det8lL4 Trustees, RoFQrt 4-14 Ind8F¢nd•nl Alt03 ieport 15-17 ststem8nt of Financ4al Aiwb8s {In(xxpffttiry th& InrKJme and EyPdrtUreA¢C0untI 18 B8lance Sh88t 19 stateMOf C88h Fl 20 Notes to the Fina81 Stalgrnents 21-34
HARINGEY CITIZE14S ADVICE BUREAUX CHARITY REFERENCE AND ADMINISTRATIVE DETALS FOR THE YEAR E14DED 31 MARCH 2022 Trustse• The ¢Jirf(xThs of the CharItab 8re Its Trustees for Ihè purposes d eharlty Iby. The Tru3tee8 who have swved fmm 1 April 2021 up to 1he ¢Jate of8pprov81 ol theSefin¢ral 5tThts were as folk. Andy Lov8 Gbria Saffr8y-Pvwell Sean O'Donovan- Vice Chalr Rithard Wamer Rachd Wrllkqm8on- Treasurer Stephanie Pill Kaya Chattefjl Loma Rwth- Char Laura Paynè Ben Tovey Georgè Dunstal McGowan Chloe H•Man (Bpwinted 26 Arffil 2021) And1 Go(ffr8y lappoinled 26 April 20211 Company r•gi#tratlon numl)er 03501846 Ch¥rlty Y•gi•tratlon numbgr lo61 R•glstsred offl 20E Watht G8rdwL London N17 7DN Bu add$.. Waltheof Garden5 elt thke 20E W8th801 Gardens London N1770N Chi•f Exacudw and Company $8¢r¢tary Darial Blake IMlop•nd&nt 4udliors Beever and Struthers Chartered Accguntsnts & Business Aths8rs 15 Bunhil Row London EC1Y8LP Banker8 The CFeratiVe Bank plc 1 Balloon Str88t Manchaster M604EP
HARINGEY CITIZENS ADVICE BUREAUX TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2022 Th• fnwte85 W858rrt th8ir and the stat8mants for thè r ended 31 Marth 2 The f1)ala1 statements txjmptywith thè Chorlues Ad 2011. the clynleS Ad 2. tho menKIranrn Artj#S of AsscKa8tion. and ACLX)un9 and ReportlThJ by ChaitbeB'. Ststement of RMrnended Prxtic8 appJic8ble to th8riti8S, thé FinartK•l ReFO)rfThJ SI8 appli(¥ble In Ihg UK 8n(l Rewbllc of Irdand (FRS 3021 publtshgs cktobar 2019. stfU¢Wr•. Gov•mab)e• and Man•g•rnent The company is lThitod by guarantee, gov8rn by iL8 memrandum 8nd of aSSOCAatSon date¢ 30 January 1998 and last 8mend&J on 6 Ocaober 2011, and regIst undar th8 number 03501846. The wmpany is regislered 8$ 8 thariiy under tho number 1C69301. In the evènt of thè i>)mpany bdng %KJund up, rrmber5 afe required to cknntrfbute an amount notex(dtno £1. Citiz$ Atho¥ Harfngoy operate5 under the rrternlvshlp umbrdla of CitiZS Athc8 ICABX) vtho prDwde tr framthvork for starndards of advi¢9 and casewk manament. ClIarts Athce H8ring8y ICAHI eLJ-operates and Ilai88s, on behalf of Its dits, wrth a numb•r of admce aJenoes in th? b)rough. local tharftles and the HgaNh Aulhorlty and Coundl ser¥ic85. Th8 affar5 of Citiz•ns Adw¢e Haring8y governed by the Bo8NI ol Trustees meet at Iwt four Jmes o year. Tha m•mbers ol the charity are IndidUal$, ujmpanles Dr cry8nisatDn8 who are inttr•gted in furtherfrfj the tADrk of the charity 8nd who are not paid, or volunteer of the c8rity. E8¢h memter h&% one vote. The ordinary membershlp, as hEII as the makè-up of the Trusteè Board, Is reviewed annu81ty piitir to tha Annu Genejal Meeting. We cary out 8 8kllls audlt and an assessment of the dwersity of the Board. Thls Ls followed by ¥ cruitment campaign for bolh ordlnary rnbers and potenual Trustees. This 18 don6 usSng our exlensNe Ck88 the local vdunw c¥)mmunlty sector a8 I11 88 spgc¥abig1 wa6£S, Board of Trusts The m8rnbers of the Board of Ttea& pwfonn the role of dlreclors In company law and ar8 thè Trustees In dwrity IWN. Those sgNgd th6 y8ar, eptwhere Indicated. Bre list¥d on pag8 3. We *Uld Ilke lo thaTh% our Trustees for I91cau0n and commttmwrt thvy have gi ovarth• yearn. Oryanisational Structure A Trustae Board, of currently 14 memb8rs. administ8ts thè ch8r5ty. They meet four per yeor with additi'onal quarterfy meetings ofthe sub-committèes for Finanw Heatth end Safety. People and Oualty. The Chief Executlve of the organi88tion has been apinted by the Truste&% to manage the dAy-ltrday oper8tions of the chadty. In 8ddltion, thèr8 L% an experienced team of paid staff #nd a subst8ntral team of volunteers who are key to th8 off6r&J by Ihè tharity. [krAs0r are rnade by the Trustee 8oard In Ilne thg Bu51ness DeVelopmt Plan and arg revie%%Yd at Paa5t annually. The Senbr managnent T8am et to rovlew prcgress agai1 targets and thg Charitys finanaal positbn and lo disojssjssues referred to them by the Trust8e P<Jard. Reports 8nd re(x)mrnendabons are then taken io the f11 8oard for 9PF0¥81, aNJ thelr Im&MOntat1n15 organi88d by th¢ Chief ExUlive arKI the staff ieam. Therfr am regular staff, volunteer and Senr management team Mng$ whsch ensure that progress Is belng made agalnst targets 8nd akn enable eady troubleshooting when problems artsè. is an Annual Genwd Meeting, which invofv85 th8 Staff te. Trustee Board, rnÈmbèrs, and Stakeholders. The Arrang•mènts for S•ttlng the Pay and R•mun•r•ti¢)n of K•y Manag•ment Perwinol The Twst88s (xjnsider thot the Boalll of Trustees and the SenK)r Management TeBm ISMTI compri$9 thg Koy ManagÈm&)t Personnd of the charity.
HARINGEY CITIZENS ADVICE BUREAUX TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2022 All Trustees give their timo frèety 8nd no Tnth re11 remuneration in the year. D•tails of Trust8es' •ynses and r8latsJ party traaCat0ns art dixkjsed in notes 9 and 20 to thè financi81 ststements. Tr charity's S•nicY man•mnt T8am are all pald In arAird8 a publ'shed scale of grndes usirg NJC sc4es ¥thlth are tensfvdy used in the voluntary SIc. Any increases to th888 publISh grades would be (lebated and approved by the Trustee Boartj. The Chf EX8tive subrnit8 a pfDposal lor staff sal8ri09 during the budget process., the Chlel Executive's salary is remewed and apprgvgd by the Tru6ts& P•)ard $epar8teJy but In linewith the polcy set oul 8trx)ve. An amud revwd of Ihe pay xaos l& undgrt8ken 8nd a deThsion taken as to h81her or Mt the eknaijty iMements the prowsals made by the Chief EUtiV$ and the Trustee Boaftj. Th8 to 85tabkh ther or not uplfft shoukl ba irnplwnente(I 11 Incjude Ihe financial 9tability of the chanty and its man inwme stre8ms. the trand %%ith regard to pay incraas8S ¥tnessed wSthin the wpropflaie opsratfrng envlroMi8nt le.g. trends thin 85rn118r d ¥olLmlary 8ei#ororganlsatlons> wrrent averago pay increase leveb. Rtlated Porti•8 In addOn to rts memb8rship of Thlizens Athce, the charfty also Iperate5 Irdises with a number of other athi50ry s8Nices, charilles and Counryl dep8rfrnents on behaLf of cliénts. Where one of the Trustees 15 &150 involv8d another rdevant organb8lK)n, thtry may be invcfv8d In lsSsIonS 8tK)Lrt il bul not in any ds1On- makirKJ process. ObJ•etlvos, A¢tlNltl•s and A¢hl•v8mBnt8 The obl8dW for ¥thSch th8 d)arity 88t8lABhgJ as def8 In the Artths ofA8XJCi8tn are the prornotbn of any Cha)tab purpJses for the benofrt of th8 rnMunitY in Harfroey and surYoundSng ar885 by tho advment of ediKation. the protedon of haahh and lh& rg1i9f of povwty and distress. CAH helps peopl• got th• support they need and able$ thom to m8nagg their lives better In Umes of ctsls. Life is ccmplicat8d arKI things can go WTong for all of us. CAH'S free. impartial advice 18 cruaal and tiighly vaknabla to Indidual5, the coun1, y)vemm8nt and Siety a5 a wthoje. CAH segks to put the ¢ustom8r Bt the heart d everythlng w• do. W8 are c0rnrn to a c4Jmmunlty trad appwh that reeiJni86s ow ¢)Jsiomers. loc4 c¥mmunty, 50Ci818nd faNh nthrks a5 a5Sats. pwle problems. We 8mphasi8e the im[rtaL of earfy yttervention aNI prevention, to undathnd and act on the undertylng ¢aLtsOS oldèm8ftd forour se and tsthle preble Systemictsilure. The pollcles that h8ve been athjpted to athlgY8 thls alm Bre &8 ftAbyAB'. To fdlowtho and guid8lln&s set ¢knvn by cZenS A(fvl¢e. To devskjp an wyective front4ine advicts wvlL¥ by harneng a Ioc81 diversity of voluntes and trYAni them io a hlgh standard. To complement and support burèaux b8$0(l $$r¥ic£s through a OF cxrtr88ch 893sb)n3 and managerial and 8dmini8tr8tive resourc6S. To control fIna11 owations by the use of a Bu5in8ss DevJpmenl Plan and Budget. Th8 s8ttiro up of Sub-committ fo furfher particular aspects of the ch8riV8 actlvlbeB and Tes[onbIllue8. induding heahh and safety. fin8nc8, human resourw, quality Mpa3 8nd researth. ln1owron, AdTAc• •nd Guldanc•: citize Ad¢£ HarirKJey ICAHI In p8rlner8hip with subcontrdctors (vibr8 Public VoKel deliver th8 Inlommlion. adv 8nd guidance ¢fftart to r85itlents and thc6e who work In Harirg8y undÈf thè lyandiw of Haringay P8rtn8rshlp Th9 so¢e model puts MO gmphasrd on wbthln th& o)mmunMo5. prowolng better lor ts.
HARINGEY crrizENS ADVICE BUREAUX TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2022 incsea5&J sdfthdp and dkJital methods. The ?1 ofthe service are to: Odfver a unfversal. 0)mpren$ti and guallty asswed irrformatiDn. ad1? and guKlance offer to improve Ihe capa( of 1 residents in Haringey to rn8rTra98 thair n88d5 independenuy of the CowK¥l. ONJ to the right 5UPF¥)rt at th• right tirne. with 8 focus on early hew) and pwents"on. Build the Lawity of )du¥l$ to man8 th8ir own inlomiatth. and guid8nc needs and re601ve similar Issues themselves in the fLrture. ild Feer a1 communty 5UPPOrt atDund infoTh•lion. ond 9Uhlance through CmUnity-1j Initt8ti. The new objeebves 0fthe$ce are: To inifèase 8tsX8S to InfornÈtlon, advth and gvidwKe by d8kv8riNJ offarwlthln a ran9e ofwmmunlty- bawl hubs xr055 Haringey through dTfferent ch8nnd8 induding dlgttal wd telephony. To provide targeted Info¥0n, ath¢a and guJance at kgy points in )pke.$ li$ to prevent To provide'wp-w). opportunlllas wthin Haringey in order to a$$ to Infonnation, advKe and guidanc In rel8tKJn to the i$$u8s m&ntloned above at iwnes of rwd or in sh plaw as need has beèn Identified. To promde to InfomMtK)n, athra and guidance for wpfe who Ie orwork in HarirvJey in tight of to the voU$ heatth. swal caro, houslro. weLfare and tax benefit 5ySt8ms. To identity any 59r¥i¢&u5èr n8ads In addttk•n to inf0rn180n, advir and gullan eaty, ensurirg teferrdl trj appropriate swwe8s. as r8quir8d as part ofth8 Preventir. Earfy H8lp InleNwtvJn approach. To provid$ sign-poth.ng and guldanr in relatitin to a(xxssing fvrthersupFQrt in rdation to the 8bove Issue5. To offer culturally sp8dfic informath?n. and guidance, a5 required. To provNJe 8ThY rnaintain the infom)aUon and advice ser¥i¢ewh8rè tht ttlant includ8s'. Tha re and stsPFrt system th8lly how rt)rks ChoieA of types of care and support and ¢lM)i(% of pftivfjder8 Howto aCsS the care and supp¥tlhat i& availabla How to access Independ8nt nandal adCe on care and support How to raisg ncernS )oul thg safaty, heath arnl orwetl-belro ofa chifd. young person or adult During thg firondal yèar Cftlzens Athce Haringey n•arfy 13,000 indmdual dts, and 44% of those were sabld Andlor were ThJ from a long-t8mi hsath c¥)ndit. The top three L8$ues pw18 sought help wth were houslng. befits, dgbt. and employment. We have seen increa58 thruughout tho year in Ilb)8e s8ekiNJ help vlth mental h93Mh h8vo a blgger Imp theirdaily lrfe. Ow sucwses have Inded irwme gairts for our cI8nts amounting to £3.9 rnillJn, indLhrKJ nefft appads and (arltable aFfJll¢atkjr for indwidual supwrt. Obl•ctfv•s for the Yearand Public B•nefft Th• eharitys obfvclives are to promote any ¢hèrit8ble purpose for the tntffit of Ihè MMunNY In Harfng8y, by thg Jvancemerrt Of1tIOn. the prot&tion and preservation of ho8tth and the rf of poverty. 61cknes8 8nd dKgtr89S. CAH'S akns are to provKle free. ¢onfidential, imparbal and independent and infcnn8itsn for the tseffit of thg local ccmmwity, to pr(wld8 thè Èdvk• PaOF4& need for the problwns thèy fa¢ and to Irnsyo polloes and prd(Jics that affecl pw)ple'51fv8S. We rev16w alrrts. obiec4iv6s allfl on a regular basls. This reviw Iwks 91 vhtat we achleved and th8 outoJmes of our work in Iho prwK)us ve months. It looks at the SL$$ of •ad) key acuvlty and the bèn to thosè wups of pPIe are here io help and f( aLso helps us to en8ure our aims, Obj1V&S 8n¢J activitie8 rem8in focu55ed on tyjr ststwj purFKWS. We havè relerred to th8 guidance contsinad in thè Chanty Commwion's general
HARINGEY cmzENS ADVICE BUREAUX FOR THE YEAR ENDED 31 MARCH 2022 guldance ijn public benefit when revithving our 8im$ and obJeclNgs and in plannlng our fubjra th'tigs. In parcLer. Tru818e8 consider hcyw pi8nned aCtltIeS w11 mntribute to iha aims and lJtiveS tw have set. Otsr key ob&live8 are.. ObJo¢tFNv 1: Makè act• to advke and InfOrMOn eagl•r Ensurfng gcod access to a 5ervKe kn1¢h best suSts cliènfs needs acmss th• range of sthjects Be ab to mov8 searnths befvveen f8C to la, ptrK)nè and dyital weatin9 thernsefves Prowde tallor help that meats their eth. vmth clear athon p18ns evary time B(x)k appointments at a Ume that stjts thern, inrxe8siro openiNJ Orn•s tr) even1rS and Saturday rmmings Re?W 8y8tems and Serv1 rnod81s each yèarto ensurg the wvice ts SUII MeIng Meds and demand, 85P8¢i8lly in light of changos In Ihe opgrathg nrOnment Evaluatin9 community baseil sor to wtsuro gaps are idEnttfied an¢J met Proactively rnonitor and assess emèrglng needs In ordar to en8ure we respc)d and th8wJe to provide 8eNces that are relevant focusJ on tho n1$ ofthe p8opl• of Harirsey Implèmènt ow tsrget for oplimum numb8r of volLmtOW5, tarj into ¥<¥)unl thglr 3UFPOrt ne8ds. an deveksp a $tr8t8gy to Truitt0 thi5 nurnb Develop furthèr digrt81 sdfthelp mat8ri81$ lo assSst I1 pwpl8 and devew ourwobsito to mthe It easlerfor individuals to w$$ inlomiath)n and viCe Obj9ct 2: Wort( wlth CIIIT•n8 Athe• to provrde One Ser¥ie• C6tkans Advice membershlp p8d(89# to be VINed annual Ensur8 th poliries a implerrEntsd that remt4n rn a stroThJ positson to pass our n8Xt 8udK Monllorfng and &8ses9iTrJ the serce we prowde to ensure and improv8 quality Maintaining externgl quality acrxeditation to provide evidence to ourfunders Bnd cfients that US8 our rwurc&s effectNdy and offer a high qualty Ee(& which is excdlent valL for nK)r Banefft from le580ns18amed and $h8red across th8 CIOzens A¢8 service Ertsure thè L8adgrship sew-assessmont enables CAH to ensure Ihat our Ictal atthns A(fvts wejl wn dellverfrKJ hffJh qualty sQceS OW'g¢tiwè 3: 8• mor• u•tslnabl• for th• fure Diverslfy ourfunding streams to n$ure less lar¥ on gt¥lvtory furKling to delNer our Core objectiv8S Contin1 links Mlh key partnerships and identifyloint futKlirvJ txds that can be submrtbj Understand the outcomo$ 8chleve, a)d $6è charoed aLfDrdin9ly Us8 rellable, last and lnIuve technok)gy S88 Us f8Fealedty loeal <x)ntracts based on qudtiy and v81ue for money Work th k)cal Commr6doners to InfluonrA that Be¢&$ are sought under cLJrrtract arwj wBpweto bid for Ihese. worklng in cthper8tion th other locd prowdeTS therever posslb Explore jgSn¢ Vrkkng th other Citizens Athlce offiG8Y in Thk kxality connUe to assess thè operating 8rOnnnt for ourrk and cn Wh $hould collaborate %th8r• wtr 51N)uld crjmpete vith oth&r organisaOnS Assess the f8asibility of Increaslng incomg from chwltsbje and statutory 8ourceB in IhJht of the in¥dvement of the vduntary sector in promding public sorv Otye6114 4: 8• more Infiuenti•l Engage more In campaigning for change in futhrer of Citizens Advice aims aThJ obje¥09 Contynue lo monitorvAyk and cary Olrt locd eampagns as lthln (he ¢arnpabJn and research plan Ensure the opportunity to ¢8mpawJn for change on the issu85 affertSng kjca peopl8 or those Ihey carg nw)st about ObJ•clfv• S: B• a •trong•r wuallty champlon Haw di$¢rimln8bc kssues (y)nsl8tently identifie(l and acted UFon See our local ec¥nmunibes bettw ref18Cted In ¢)ur servr
MARIEy CITIZEIIS ADVICE BUREAUX TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2022 Se8 OUT U81Fty Infiuèru wrffklng In an Impthl w8y Ensure that naw 9tall and Voluntee are lully $ng¥JeiJ in canpatgn wrk Ob• 6: Support an •fflclgnt thff and volunts•r structttr8 Support an Tent stsff and volunlger base to provkle hb3h qualrty somrS arms8 Haringty's eommunrty Expjore further e4e8miThJ and other methods to ensure Ihat staff ¥OlteeTtrainlg needs are ¢ COnnueWith Syst ofannual appralsals for all stsff ¥oluntè8rs to identty trainin9 rwjs and asse88 Iv)w effgctivdytw have be met Continuo wilh perf0mnce rn8nt syst•ms remiThJ on an annual basis Revlaw of Actfviti•s and A¢hlevem•nts 2021.2022 Thls year has rernained c1nging due to the ongoing Covl-l9 restrictsons a1 Lerty IrnIng to I8 lth the vlrus. Building on thé 1&ssons leamed Irc¥n the pandern our servkes Twnain r0LrtI the tdeFthon8 and have sn a ctsntrnued ii9e in the numb8rof p80plè seeking help thalty. Cltsen8 Alfvlce Haringey prowdes the main 9atgway to advKe and oiher services for kjcal wple. We offer ooneral athice on welfare benefits. m8Y/da1rt, housing. &np1oymt. o)nsumÉr rights, Immigrath. family 8nd rsonal matters, prowding gBnerBI athce on dis(aimIon aryoss all areas. r aSm Ss to provide a high qudty serrice for as many dwts as possible, fowsslr#J on Ihose frK)St in need, ROgniSing that 8re Lmlikely to meet 811 demand for our So¢8. arnl eT? pbI9 8eekiw4 io wk in P8rtnetshrp wlth othworganlsaliorffj, professlonJ$ and rrUnItY groups to d81iverour seNices. We grrphasi58 Ihe Imrtan of eaty int8Nention and preVtiOn. seeking to unt1arstand and addr088 thè undlying causes of dem8nd forow semees by tscklrvj prevble systemtc failure. As an orgLsa0n heavlly rellt voluntèars to delfver services, atrLen$ Adice Harfrffjey offers a rdng8 of Jlunteeriro opportunities, re(x)gniqing thè value Sn each ffrnbgr of our communty. Thls year hav• dévelop1 8 new arm to our VolUntj offèr. The CoMmuty Navlwion Sgrvic provKles hdp and asBYstan¢• lor people as they vrdlk through our offico th)or and online. Our )rk in Hingty slriv8S to SignthtlY help x)rne of Ihe most vulnwablé In the bomugh. We pmide cessi& s•M¢es to meet dients. red¥, spread throhOuL Ihe b)r0h thrOh our vaf#)us proie(ts. and outr68ch Ces. We reman cvmmitted to In p8rb)8r8hlp acar•s8 the borvugh to Oru as wd8 a rar of eov &S POS8ibk. We have continued to run th8 Hdp to Claim Sery. This p¢e$ supwrt for anyong d8iming unlvergal credlt ¢p until the first co¥reLI payment is r1Ved. This Is fund by the Dep8rtm$nt for Wort Pen5K)n5 vla cttrLer Adviee. We have dNeI thi8 S¢& In partnership Vrfith t)oth Tottenham a$ WcKJd Green JobC8ntre us. Due to 8 chaNJa in Ix)mmSsslonlng arraThuents this se )11 translerto Bam81 CAB on th8 1st April 2022. We hav6 been delbhted to wthrk In partnwship vAth Halngffy Coundl as part of th• Conne(aed Comrnunitie5 se onsufing a YKaparDuryI appro8¢h to servkes swportkng P80F48 Wthin th• mMunIty. We have be8n d81ighted to vrnwk in patherslip with Pro &)no Communltk¥ on a &'g Lottery Funded project provi(Ing advice, guidance and information to people living in private rent&1 )mmOdatI1 Iwing in thè tlugh. The 8ervk4 75 Stalfe¢l by volunteer leg818tud¢nts and provlded onlln8. Wg hav8 (y)ntlnualty re%d and monitor¢d r¥I5. maklng tharyes io Impro di•nt experi8 and 8n8ure that ow swvke quaNty b Lxvnk4iantknith the Cluz$ AdrA rnembershp stsndards. The key rxtlleded from ouradvice rdatsd 8¢t1v* ov8r the repn9 peth)d 2021-2022 wue.. tknr 24.000 separate Lssues deam wth (r £3.9 million of kncome g?4n8 for re8ldents of th8 bO9h Ov8r £2Ck in debt written off or reseheduled
HARINGEY CITIZENS ADVICE BUREAUX TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2022 71% ofeliènts were hdped overl1818phQn9 The mast cornrr a9e group ofour cNènts was bglween y$ old 80% of our clients werèknalg 44% of ourdients w&18 dlsablwl or had a long tenn heath ndIOn 55% Glour cltents were BAME Th• Truotso Board The Trustee Board hos ntinUed to pde strong govemwce. meetSng reguL8rly. dosujsslng polldes and proWlu$ and opprovlrwJ dj$10n$ on malor gov8m3nce issues. &Jard has been strong on frIala1 stewar(Ishlp and grer fundra6slThJ Bctivity to erBure the sustainabilty and further ofthe orgarfsaucffj. The FInan and SaFety. Peopl8 and Quallty sub-wmnxtlees hwe contlnued to med regularty In ord9r lo gnsu ryg8nisatTr8l complk?nc and d8vdopmwrt. The ordinary IrbershIp as wdl as th• makeup rrf Ihg TrLL8tee Board is revigvfftd 8nnually prior to the knnual Genwal Meekng. The Board di8CU8ses po1leS and wocedures and makes 8pprov8s dSlOn8 on rn8r govemarKe 15sues. It aLs0 ensures that there is an appropriate strat8gi¢ pbn and that thi8 Is bèiNJ Cnl out effaLivety. The day-tdaY rnaTryt of the charfty Is delegated to staff Ihrough the Chief Ex8CUtNé and thÈn to tha members of the manaJornent team. Thg management te meets regulaty. There we three subcKJmmltteas of tha Board, Fin8nce. HR, health and safety. qualjty and campasgn and rese•rth and health aThJ 8afety who rneet quarterfy, LxJnsid8r imwrtant issues and rep( to tha maln lard. Tnth5 Vrt>rked closely wth Ihe Chiel Ex8ortiVg to devdop th8 now Busin Plan snd to InItOr prtsJrÉ#s in hi8wry previou5ty •3re&Y mlleslon6s oullneil in thg Bu$lwws Han. CnpAign R•w•r¢h OurtVA equ airrts are to provFde adwir? peoF4e e for th8 prObl)S thèy fa 8rKI to Improve the F¥Jlkle$ d pradees that 8ffec4 people's lives. ThereFore, we n88d to sure th8t majfjmiso our abilty to s1 tren hhlIght tssues and Pftivifle a b8nk of evidence to influence prgsent futur6 wlicies. It v/ll ctntinua to be a aim of (atizens Adv5 Haringèy and the Cibzens Advi Bureauxfarnily to provide eenCe to support sts"mulat• debate. to Campaign and lobby on key soixal rA)Iw issues. and to Trffluenc8 the policy maker8 8nd 8eEvice pmvhyers. atkens H8rfn90y continued to endeavrt0 Inffuthe poIY in key areas of.. R•s•arch.. Weffar8 bengffits L8 our largest advks ¥00. gfvt'rvJ us ckryar irffjights Into the vrny the System Kjrks and challw8S it Pjs. We conunue to e£)Ikd eviden and short rekKJrts lo hlghltght the importance irf income securlty in gen8rdl. as well as the pwthxjr challowss li posgs f¢y ¢W1n groups. These Miclude those on low Iom$S receiving InwA)rk Lxnefft5, a5 w811 as d1$aN people those wlh tong-twm heatth 0)ndOn$. We We dekghted to hvrk vAth Hariryjty Lxjunl to In the IntrodtI)n of a Local Wdfare AssiStsre Scheme £Ei.. Covers r8gul8knf 8nd urTrJulated markets olbwlng us to Identty probJw$ •nd raw o)mpariw5 pbout polKies and pracucas. 8thic8 trends 0¥Ie stabstics on tha nLrmber of )nsumer Issues d•anwith by our nalfjonal nets¥. reh.. Citizens Athce hdps hundrJs of Ihous8TrJ5 of peop debt and money Prnble 8h year giving inslght into we can prevent rY probk8m$ and hdp p80pl8 to Tver. atizens Advice H8rfng8y w1 cvntinue lo provlde evidence to CilEgro Advice. Ene Research.. Ensuring opportune$ to make the enowy markot function itter are not a cOumerS have gwd reason to b*eA)me [rK) o)nfident and engag. We wntinu& to rai 8WaTen688 through Scam Awar8n88s campalgns and Energy W88k 8vgnls.
HARINGEY CITIZENS ADVICE BUREAUX TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2022 W6 are commltted to Increasing the rango quallty and qu8ntty of our caMpaar arKI rasearch work so that tske evwy opportunity to improve the INOS ol not onty our dlents but for all In H8rlng8y. Wè régularfy make ntributions to loca media airn at ldrng the needs of our communty. Path¢rshlps & Buslnoss D10pment Throughout thi8 ye8r th& organisabon has ¢xJnlnued to new partnerships to grow current ones. Cwrenly we work VibrarKE. Publlc Voice. Mind in Haringey, DWP and Pbmo$ 4 Harfngey. We dèvetoting Ilnks wth othgrorgani5arons a5 Butyc and Shdt8r. We have continuéd rkIng Hathgey Clinic Commlsslonlng Group (CCG) and r health pprtnots to ensure there is a cth8r6nt Jvke and lnforrn8b.on offer for $$1 heath 58NC8S. Cittzans Aomce Haringey o)niinueg to M)rk ¥th London & Quadrant Houskng Trust FYo¥idiNJ the Pound Athce Prole(a takw dIt refeffalg from the Houslry AqsocLgtK)n. Adm¢ and asslstsnc4 is pnMded lo deal with rEnt arreats benefit protlems. reduce debl and maxmlse IncLJme. Cittr&)s Advlce H8rfngey Mirks in ¢h)s& parknership th Brf(b38 Ren8wal Trust vkno are Haringey Councils Str8tègiC Patherfor the Voluntsry and Communty Sector IVCS). W8 airn to together ufith Ihe setlor to o)ntribut• to It1 outhty and hgalth issues buldlng a slronger p8rtn8r5hip auoss Harin9ey. As part ol the reSn90 to the pandem CAH has bggn a key pathrln tho voluntary seLor CEO group knltiated by Bridge. Wg have en1 a fruit(vl partnwship 1th Pm BO Commthity - an organi8ation that provhjes voluntÉ8r placernents for traine8 solotors. In adilition to providing generydl volunteers we were ddlghted lo Irk eth•r on A g Lottery furKl8d project prowding r8mt8 SUPFrfJrt and legal to resldants of the tYOLvJh INing In Prfvale Int•mil •nd External Faetorn Maintairin9 extem01 quajty a¢crlitation is essentkl for tha tharfty. We pa8$8d our Leadership Sgw Assossm Verrftttion vlsK S(rfng ydl¢)w. We corrtlnue to malntain wr 8udit standards qth systerns for rwxrd ¢hen9. Iependent file revwF and supyort forstsff and govem8rt FUrn De¥dopThnt• Cmlzons Advlce Haringey aims to continually inwrove to its sèNlce and to maintsin a hKJh quaity 8ce for many clients as txwW&, focu55ww on Ihose rTr)st in n6ad and belry InrnvatNé about methcKls of 8eNce delivery. We in partneJ5hip with other10¢818g8nci8s toth to prevenl proN8ms arising for dTrts lo hdp rn r9501ve problems that hgve arisén. In order to acwe our objths, we have the follon9 Pla for fubJrg and tlevdOents: Access to ourServKe- Monttorin 8ThJ Assessln the S8rvlL Revivw systems each yew to ensurè thè servte is slll meeting neets, wedalty In IhJht of d)aNJos In the operatyg environmÈnt. Imp18ment our taiw for optirnum llumbgr of NY)lunt88rs, takkng into arzourrt thew support neèd. * develop a strntagy to reCrt to nurnb8r. Oevekjp Iwthtr digtal seW-h81p matèrfols lo as&8t Ixal and d8vel¢)p our ts$it0 to make It easier for 1ndiwiju5 to inf0mOn and advKe. 8intain ond Develo Extslleni al Relth"onshi • Continue links wth key partnerships and identity whath)Int luThJiro blds can b8 submKbJ. • Ctin to assass the 0raj enwronnwl for our rJrk and ccthrn we should collatornte 8nd whwe we should ¢omWe W•ith other organlsa0on5. • Look to devdop further the links have M1 wthln the local 4xJmmunity look to dlveTrlfy our inc4)m8 Str8arns. 10
HARINGEY cmzENS ADVICE BUREAUX TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2022 Provlde Su rt and an Efflryt Staff Structure for Staff Eyplofa further e4eaming and other m&thods to ènsure that staffs training needs arn m•L • ContinL bmth our system of annual appraLsals for all staff to IdOfy tralnlro ne8ds an¢J ass&ss Iwi effecuvely these havè bèèn rnet. Increase Inwme WO wlh loc41 CommissirThB to influence what sarmeas are sought under contract and ppare to bid for these, ¥wrking in coopsrntsm wfflh olher local prOderS Possib. A88es8 th8 leas1lIty of incFèaskng In¢xrne frorn charttabla 8nd s(aknrtOry SOWC8s In Ilght of the increa1 In¥ohement ofthe YOntrry s40T In pyovidlng publrc s&Nlce5. Furthw develop parlnershlps lth othu Hartn9èy groups aThJ nelghttsuring CAn5 Adwc8 80 are in a strong [x)Sl)n for partnership blds. more in carn n and research c0nnUè to rnonitor and cary out k)Lg camp8tr3r6 appropriat•. Contlnu8 to rgspoNJ to natDnal On90Ve$. Ensure that newstafl are fvlty 8nga9gd in ¢ampavw %rk. Maintsth Exthal Quafit Accrgdltatr)n • Ensure that P(dj¥S are impIerrted so that we reman in 8 stroro pOSitp to pass ownext aud • lrnplement the new CAtllerts MberShIp pacwe. 5. En Prlnelpal Ri•ks and Uncertalntie8 Th8 8oard ol Twstees re[e the maF>r ri8k8 to wthich the charity 15 exposed through a serfes of rlsk assgssmants that detsi18 Mrtigatft strategies ané is updated 8t le8st annualty. Signtficant ext8mal risks io fvndlrs are tsken irrto account in Ihe Charitys development strategiès blnesS plans which allow lor dNersific8tion of funding and tivilies. Th8 Tru5tee8 continue to the financial risks to the organlsation is subjt due to tha generalty unf8voura)le eC0MiC clirnatè ant1 d1allenn9 fuTrJiryJ enrOnm. Thè Tru3tees believe that Ihe8e and othw risks V+lll bè Mitigat ty., A Board of Trust885 ¥th the nwsary eXperfj8r and rnpetenCe to SuSe all 8$pts of the oporation of the thaity. Rg3ul TIu61e8s' meetings with gffgthe reporbng to ensure proper review ofoperatws. The est8tAishment and MaIntenan of an affactwe 0)mprehl¥e syst8m cl intemol ntrol to ensure ihat the Trvst869' financi8J responsibllltles are prOrtY discharged. Maintenane¢ of wc4J rdatbns vlth core fuThJgts sUring 811 obligations Dre m8t in aox¥d8ncè vAth instNCions of lunderB. Continuing thrts to seek 01tematiY• Sources of fvnding in orderto dNer5ty ri$k and rede reliarKe on SdriC fundets. Intemal control rfsks ore minlmlsod by th8 irnplwftentthn of préduS ftr &rthorisatrJn of all transactnS and proj8(ts. Proce4Yures are in pl to 8nsurè corry)InCe htth and safèty. tyual opportunlties. data prOteCn. aduh and vulnerable adults protecoon Ivd15kHDon. Phwidal Rovlgw 1Ce for the year enthng 31st March 2022 totaifed £1,309.336, a 6.5% da(x8890 from th8 prOuS year12021'. £1,399.6231. Unrestri¢ted income decrnased by 2.1% to £839,891 12021.. £857,7131, IM)W8V8r ha8 inixeased Sn rdat%)n to tola i1orne to 64.1% (2021.. 81.3%). Resth"clgd irwme dern?¥ed by 13.4% to £469,445 12021.. £541.9101. 17
HARINGEY CITIZENS ADVICE BUREAUX TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2022 Eynditura totallaj £1,360,335 12021.. £1.196,t71, creating a not incomelexpgndibJrn defiut of £S0.939 for I Funds broLFht fortY8ril from th& PmiOLL8 year totdled £1,489.207 1£1.4C6.567 unrestri¢tèd 1 £82.640 restrlctedx puwng thts fmal funds hdd by the tharity * £1,476,208 at the year d. MprisINj of £1.446,711 unrthded and £29,497 r86tdthY fvnds. Th$ peOn ob1[gaOn was dschwged duriTrJ the yw as the deoslon was made to è)Jt the ¢J8fin&Y benefrt Ponsion Sch8. There was 8 £38,000 aciuarial that needs to be tsken into WA)unt up to the FQirtofce6s8ti0n. Principal Fundlno Sour¢•• The chanty receNed lunding frorn Ihtr B Lottery, London Borough ol Haringey, Wo Arè Eigltd, Deparlment of Wryk and PensKns. London Communrtw NaUonal AGsocSthn of cenS Athce. This funding wa8 spent on provlding generdL8t atfvicg. prim8rlty to tha rosldents ofthe London Borough of Hartngey, through the eore gateway and appoinkneni SèNiC8 at tha tyjreaux and tre 8gNicos In heaNh hubs and SP8oaffjt projects. We continue to pursuè other fuThjI opp¢xtunrties as they . in corfanc8 7hqth our thryear fundlng stratwJy and wr Iderthed prlorft. Inv¢strnent Pollty The Charity bwll Ix)ntinua to retaln a prudenl anThJunt in reser¥es •ath lf. N)st of the ¢h8riW5 f(mds are to be spent in Ihg short terrn so there a no funds for terrn investment. The polw of the B08rd of Trustees is to Invast the amount that M has avaSlabl8 and grants T1V in 8dvan¢x In srt temi be[ depJsts ond dep)stt bonds. R•s•ms Pollcy and D•fin8d Bonth Penion Scheme Fundlng Thè 808rd ot Trustees has examined Ihe Charitys rwulrernenls for operatlonJ erVeS In Ilght of the rfsks to the owanisabon. It has eststlished 8 Fdlcy er¢bY the unrestricted funds not o)mmitt&J or invested in IwJible fixed assets hdd by Ihe tharity should 3 months ol the expenditure exdLhllng thg expenditure on finite projts. This grves 8 tsrget of around £4,000 in general unre¥trictsd fund$ as a mirriM. The Trusts? Board atso %wsh to set aslde 8 g$n•ffal r8s8rve lor 4tem8 $1# a¥ invostrnent in IT infrastructure of £40,. The presenl level of fre8 r8s8rvag av8ilaN• to the charlty total £1,443,519. Thi5 fwJure o)rnprise8 of thè untACted rosgr of£ £1,446,71118ss unrestrcted fixgd assets of£3.192. Th• owrabonal r8seJves ?re ng&J8d to meet the Irk)g c41ts1 wuirwnents of the chaty and the Board ol Trustee$ arg rnnfident that at this they Duld b8 to approffiatdy mawe the of the charfty In the event of a temporary but snfftant drop in t¥Jr• lunding. ThL% Is th 1Sne Iwth general guidance on charmles end not for wofit organlsatk)ns. and with 1hrso-month I¢8 pertods in ntrtua or58rvi¢x1gvel Bgfeoments. In 2021. CAH w88 apv0h by London Borwgh of H8rfnggy pan8nS {LBHPI, eXpred ffsrThm at tho hèh rjsk the organlsauon was emwsed io from th8 nSIOn obligatlon CTy6tallisirvJ. Thi5 W8$ primarfly due to the ky number of mambws (31 (x)nlribuUrYJ into thfyfund and beSng exlfemdy to tirement age. AlthoLyJh thè pwious S years the pslI)n (knligation ha5 boen in surplu5, hlsloricalty it has sp8nt nKI time115 ygarsl, In a defic(t kwttl¢Jn - the T$t tse1 l.02M In 2010. There w36 a high risk of the pension oblyabon returnlng to a deficit at a point in th8 naar fubjre, at the Yme as m8rnk•rs retiréd aThJ ¢rystsllisg, leawng CAH to fvnd thg li0tr41ity from its1Smttd cash reBeNes. LBHP suggesied CAH should considw the LGPS sch8. &8 the current financial conditK)ns 8nd p8n5k)n nd valulon rnay be favoursbla lalthwh thi8 ld not be guarwteed at the poSnt of e1}. The Board of Twstee5 ¢xJnsid8r8d the itks very cardully, de(4ding to move towxrds tng the scheme by noaIng Settment wtth the thr•8 mernbefs stsff wh) sthl Contritrte Into the pension. This was condu(1od and thg it dats wa5 set as the 30th 12
HARINGEY CITIZENS ADVICE BUREAUX TrUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2022 June 221. The Board of TNst•#5 were Trticipating exitlng the penslon he at dthv in a breakavon posil¥)n or 1th a norninal surplus (Pwously LBHP had cited th8 ex8mp18 of rf GIH had exrted the schaffE on 31st March 2019 th8n there Uld have been a surplus of £16k to L ref111). Thè th tIOn would be (xlwlated by the rension funds actuaries- Hyman Robertson. Whan Iha &iu8riès éxit report W88 released in rnid-Novenknr. the final w&s ponOn of £eL18k to te refunded baL to CAH. The wAndfall Irom the at of the LGPS scheme was Itholly un8xpeGted, espeoally 8s the penstln oblatIon had su a negatsve Impact on CAH'S bal8rt8 sheet for th8 yea1¥ rt was in defieit. The unre5tricaed free fe8eNes have kn¢re and th& Board of Trust885 are currenly examlnlng how to prudenty 4)ply thwn to ensule the fubjre )Inla1 securty of theorg¥Ilsatn 8nd to Supkwrt the ddlvery of ts tharite obleLves to dlents In Harfngffy. st•t•m•nt of Boayd of Tru¥t••#' R•sponslbllltl88 The T$t {who ar• also dir0[5 of Harin9ey ci15 Athlce Burea14x for the purpos89 of c4npary law) aro resrKJn8ible frjr preparirYJ th8 Trust8, Rèptsrt and finanaal &tat8rnents in a¢9)rdan wth applicable law and Unrted King(lom Acunung Standards (United King&)m Generalty Accepted Ar£OtIng Pracltsl. Company law wuires Ihe Trustees lo prepare finanoal slat8ments tor fina1 year that 98 A trt and fair of the stata of affr9 of the chaiitable (Ylmpany. and of the Ino)miro UrCeS and application ol resources, induding Ihe Income and exnditur d the tharitablg company Ihat per¥)d. In pwariro tkjse financial TnJstee5 are requlrad to." sdect gUrtaL4& w)unting Frf)li&es and then apply them InSIsten.. observ8 the methods arxl princlpbs In th? ¢h?rit&es SORP 2019 IFRS 1021,. make judgments and esmateS that ore sonabl& Bnd pftjdènt,. ststs %thetheF appllcablo UK Aco)untlThJ Standards h8vo boon folthspd, to any materf¥l departure6 di8rJosod and explalned In the ffinancAal statements,. prepare the fin8nri4 ststements on the c4)ncEm basL8 un9 it Is inapprowiate to pume thot the th8rltable c£npany VAII eontiThr& in op6rating. The Tnie8s are respcffisible for keeplng 8d8quate w)n1ng rttorth that dlxkJ8èWth Teasonable a¢wracy at any tim& lh¢ finanoal tK)sibon ofthe thathable o)mp8ny and enable thn to sUre th8t the flnandal stEt8rnents mmrAy wlth thè Compani85 Ad 2C)6. They are also restK)ngbl8 for safeguardlng Ihe assets (rf the charfIab rnpany arnl henc for taking reasonable steps ky thtr pretK)n 8n<J detectK)n of fraud and other Irregularfues. Statsm•nt ol DI10$Ur+ of lfvfornWU¢ to Audltor• In so lar as ts Tiusteas are aw4re.' there is rJ rthanl auclt Infomialon ofthich Chatl0 mPanIS #uoltor¥ .. and the Tnjstees have tsken 811 steps that they ought to hav& tsken to meke Ihemgèlvès ab%8rè of any rèknnt audit Infomation 8nd to èstab115h that the audittif 1$ aware of that inf(¥mation. Thg Trustees 8re resTr)rts18 for the ma1ntenan and Integrity of thè corpornt8 and fin8nci81 irforrn8¥on in¢hJde(I ¢harbtabla Company's wbsite. Legisktion in the United ngdorn governing the prgparafy)n and disseminauon of fthancial statements may drffgrfromlogislation Ki othwjurlsdicticfis. Audltorn A regolutlon proposing that 8sover and Stnjthers b8 re-aprKJlnt&J as auditors of lh& charl1le CpanY 11 be put to the Annual General Meeting. Small Conyany Ex•nytion 13
HARINGEY CITLZENS ADVICE BUREAUX TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2022 report ofthè Truste6s has teen prepared tsknrg ¥an ofthe smal compan$' èMmpUon of sectlon 41yAI clthg cornPan Act 2LKJ6. The finand81 ststern have begn preparod In actord8nrR vAlh th8 acciNJnlM)g policEs set out in Mtes to the accounts and cornpty with th¢ chartys goveming documen( CharIts Act 2011 and ArUntIng and RertIng by Charftles.. stent ol Rmrnded Prarau applicabl to charitses prepariThJ their a(fA)unts In acwrdance ¥th the F9n¢Il RwrUrKJ StwKlard wplicablg in Il* UK and Republc of Ird8nd putAi$hed In Odober 2019. This r8POrt was approv•J by the Board ofTnJstee$ on 2 August 2022 and slwed on Its beh8ifby. Lorna Chak 14
HARINGEY cmzENS ADVICE BUREAUX INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF HARINGEY CrnZENS ADVICE BUREAUX FOR THE YEAR ENDED 31 MARCH 2022 Opinion We have audited Ihe finartCi81 ststements of H8Mgey Citszens Adwce Bureaux (the 'charitable compony'l forthe year xleil 31 Marth 2022 whith comprlse the Statwnent of Flnanoal Activtbes (Intotir the hcome and Expenditure Acmjntl, the Baknce Sheet, the Statement of Cash and Th)tes to the fancial sl8ternent includSng a summary of signthint arAX)unb'rvJ lIcIeS in m)te 1. The financial reIr0 framework ¢hal has b appli8d In thelr pwaratlon is app1Ka19 law an¢Y Unitgj Kingdom Ac(ountlng Standards, Indudiw Fhano Rap0"r& Standard 102 'Th8 FIarlar Reporbng Standard apirable in the UK and Republ of Irelanrf (United KIdcfft Generaly Acctpted Aecounting Prthl. In ouropinion. the financial Stmts.. t4ve a two fair ofthè stal6 ofthe chafit8b18 ¢yJrnpans affairÉ as at 31 March 2022. 8rKI of tts knwml r6source8 and apF41c4tion of resour¢eg. knduding its inrorne 8NI oy4)orkgrturo brtl yo8rthen ond6d: h8¥e prowfy prepar in )rdCe wth Unrted Klngdom Generally Acwuntiro PraCte.. and have been prepared In •CranCe¥Ath lh8 ruir$m0nts of the Comp8nie$ Ad 2fy)6. BaBl8 for oplnlon We o)n¢JJcled our ajdtt In acoxdawo Int8m8tion81 sdarlI9 on Auditing IUKI IISAq {UKI) 8nd Aw)11&8b18W. Our reSnSlI.es vnder those stsndards are furthèr dèscribed in th8 Auditors re5PDnsibilitiès for of thè financial $tatsm8nts $tK)n of our report. We a independent of the charitswe company in accordance With the ethlcal requiremts that are relevant to OUT audit of the finanal statements in the UK. induding the FRC'S Ethical Standard, and the wovtsions avallable for the audrt ol small entlues, In the orcumstances set (rt In te 8 to th& fanal ststements. and we have fulfilled our other ethlcal re5ponslbSlltie5 In 8cfA)rdance wfth these rew1remts. We bdlow that th8 audit &VKlènce have Obia'n is 5uffici8nt and appropriat8 to provKl& a basis forjr opinic. Conclusions relatin• kn ooiw concorn In auditing the fin91 statements. have wnduded that the Board of Tne$, e ol the going cOnM basis of accountiNJ in th8 preparation ol thg ffinan(xal slements is appropriate. B8$ th8 M>rk hav8 performed, have l¢Jentlfled any materèl unctslntles lo events or nditiorts th8L 1ViduallY or lvY, may cast signfficant doubt on the Charflabje Cunpany's abi*ty to continue a golig concem for a perw)(J of at least months from whèn thè finanaal statemants arè authoris•J for issuè. Our reskSiLIl1ties and the resp)rtsiknlth'ts of thè 808ril of Tru8teas Mth re8pera to gory cCern describ in thè rd&vant s8ctKsns of this raput. 15
HARINGEY CITIZENS ADVICE BUREAUX INDEPENOENT AUDITOR'S REPORT TO THE MEMBERS OF HARINGEY CrnZENS ADVICE BUREAUX FOR THE YEAR ENDED 31 MARCH 2022 othgr Information The othw infomation cornprises the iTlomi8bon induded In the Trustees. Report othgr than the financlal statements and our auditorfs reiport thereon. Thg Trustegs (who ar6 akn the directors of the ¢harit3ble LYJmpany for the purrN)ses of rnpanY lawl 8rè ragp)nsible for the other Information. Our opInn on the financa813tat8rn8nts d085 not COV8r the othgr Infomialon ¥nd. except to the exl8nt otherwse explir4ty ststed in our reporL we do not expré& any fomi of ossurance o)nclusion thereon. In c¢nno¢tk)n our audit of Ihe fin8ndal statents our rnswnsiknlity Is to read the olhgr InfLabOn and, in thing 80, consider whether the other informabon is materially innSIstent vAth the finanoal 8taternents our knovAedge ObtsIn in the audit or otherwis• appeafs to be rnaterfalty MI(0d. If identify such material Inconsistenc or )parwrt m8kn81 misstèmènts. ere requlred to determine bthether there is a m8terfal misstat8rnent In th8 ffinancial statements or a matertal misstatgmgnt of th8 Other informatK)n. 11. basa on the %wrk have perf0m. conclude that Is a material misstaternent of thls othw Infom)atlon, ar8 reqiirpd to raport that fact. We have Th)Ihlng tt) ffjport in MattoT• ¢)n whl¢h arn r•qylr•d to r•port by •xc•pUon We have rfsthing to rewrt In respecl ofthe lolln9 matter5 in raation to the Ch8ri1i85 (AOUnts ond Rel$) Regulations 2008 wuire to reportto you K, In our opIn. the infomatK)n giNw in th&fin•1 statements Is Inrxjnslstenl in m8tgrW rgspect vAth the Trust. Report,. or sufficlwl a¢J>)uniing rwrds hav8 not be•n kept., or the finandal statements not in agr•8m•niwth the aLX4Juntlng W[[15.. or we have not recdved all the inforrnabon and expbnations w• requlre forour audit. R•sponslbllltl¢$ 41 Tru•te•B As explalned mor8 fully in Ihe Statèmènt of Board of Trustee8' Rgsponsibilrbes set out on pages 13 and 14. the Trustees are resportsible fw the preparat)n of flnanclal statements thic give a trug and falr and for suth intamal ¢))ntrol as the Trustees deterrnine is necessary to able the preparation of flnandal staiements that are free from matorial Mi$$t8lwnt. ether due to fraud orerror. In preparfng the financi81 st8mants, the Trustees are responsi1t for assessing the ch8ritabte comp•nys abllty to cxjntinue as 8 golng cnncem. dlsdosiryj. as applicabl8. matters rglated to going wncfjm and uslng the going nCM basls of acts)untiro unless the Trust•ts •ith&r int to hqui¢Jate the dTr8rit8ble L¥)mpany or to case opwaoony. or havè no reallstlc artemative trt io do $0. Audltorf$ re8pon•lbSlllleJ lorlh• audttof th• ljnanchl •tst•m•nts We have been apF)oinlwl as ditor under tknn 144 of the Charityes Ad 2011 and reFrtM in 8cwrdartt 1th fwJulatioTrs made under $tIon 154 gfthat Ad. Our obiectivas are to obtsln reasonable assur8? abJut thther the financial stsiements as 8 wholè are f from m8t8rfal mlsgtatement, whether due to fraud or error, and to issue an alIt0$ report that 1ndle$ our opinion. R88sonable assuran is a hwjh level of 8ssur8nce, but ts not a guarantee that an 8udrf¢ ¢onducted In aco)rdance vAth ISAS IUKI aw datect a material missts¢ement when it trSts. Misstatsments c8n are from fraud or errDr and are con$Kler1 mat8ri81 rf, indivk1ually or In the &Jgre93ts, Ihey ci>uld raasonably be expected to infiu8rKe the oconomK deddons of t8n Ihe basis of thesolknancl ststwnents. A further description of our re3rK)ThblIrt1eS for the audit of the financial slat8mènts Is located on the Financial Reports"ng Councal's web-slte 8t www.frc.org.ukl8l1OrSMSponsibllrtl"Bs. This lorms part of our auditofs 16
HARINGEY CITIZENS ADVICE BUREAUX INDEPENDENT AUDITOR REPORT TO THE MEMBERS OF HARINGEY CITIZENS ADVICE BiIREAUX FOR THE YEAR ENDED 31 MARCH 2022 exi•nt to which th• •udltvns Condr0d capable of detectlno Irr¢gularltles. Indwdln9 fraud We identify and assess lh8 risks of m8teft81 misstAtern8nt of th8 fin8nual st818m8nts, whether duè to fr8ud or 8rror. arnl then design and perfoTh audrt procwJurg5 re8tK)nsivg to thlw ri8ks. indudin9 Ob1.n1rrfj 8Irt gvidBnc8 that 1$ sUfficit and 9pprri8te to provide a bask8 fc opinion. In id8ntWylng and addrj risks of rngt8rl8t misstaternent in of irregukn'tiÈs. induding fr8ud non- complkencethlo and wulations. OLK wotsdur88 Ind1 the folk)wA.. We obtained an underslandityj of lths and reguktiMs that allect the charitable company. focusir<J on those that had a dlrect offact on tha ffinal statèments or that hal 8 fundamental eff1 on its op8rations. W law6 aTh ulaucffjs Ihat Iden1ted Ine5ud8d thè Cixrpaniés Aet 2006, Chthes Act 2011. Charibèg Rogulaltons 2008, tax lblar. heatth and safety Ij1$lati0n, and omploymenl legi8ktk)n. We quIred of the Tfustees and reMe¥d corresponden and Trust8e meeting minutes for evldetKe of non- C4Jrnpllance th rdewant laws and regulatiCS. Wè also ntrOl$ thg TNst90s have in a¢a, bthero necessary, to ensu Ll)mpllance. Wa an urx18rstanding of Ih8 corrtrols that Trusl88s hovg In plwA to prevent and det8L fraud. We enquired ofthe Twsiees about any I{denCeS offraud that had tak pLe during the acwunting pericKI. The rfsk of fraud and non-complLgnc4 vthh Jaws rulon$ and fraud IscLL8881J wthln the team and tests wwe planned and perfonned to address th858 risks. W8 ffinancld 8t8ternts disdosurBB le8 lo supporting ¢knmentsUon lo &ssess rA)MF41a1 re18vantI8S and r8gulatK)ns di8cu$89d above. We gwuired of the TAtee8 atx)ut xtual and potential Iltioatbon 8ThJ claims. We perfomied anatybcal prOlre5 to idgntify any unusual or unte<l rdationships that migm indKate rfsks of rnatwial mls5tatement due to frBud. In addressing thg risk of fraud dug to rnanwent ovwridg of intemal controb tested Ihe apprppriatgn85s of loumal entrte8 and 8sses3ed whether the judgwnents made in making accounting estimates tre ind1Ve of 8 potentlal Ia$. Due to the inherent Ilmltations ol audiL th•r• is 8n UnaVOKlabl• risk that may not have det8ct8d som• m8t•rial mi$statements in thg finan¢d 81a¢emen¢8. th0h we have property planned p8rfoFrned (wr in accordar8 audibng standards. For example, as vith wy audiL there remained a hher ri8k of non4eteron of trTegularilles. as these rnay InVoe iolluslon. forgwy, intenlonal omSssknns, misreprasentotions. or the overrfde of intemal ntrs. We are not responsible for prevents.ng fraud or Th)rpwrrplSance wlth IS and regatIO$ and cannot be eypecled to detoct all fraud and non-eomplk4n¢èwth l• and regatKjnS. of our r•wt ThrJ report is made srlely to the Charitab cunpanys frustees, as a boty, In acixKdanr* vAth Part 4 oflhe Charjtles (Accounts an¢J RepLvtsI Regulations 2008. Our audit woth has undert8kgn $0 that we migm state to the chartabJ8 company'g fru5tees those matter5 We 8fB wuired to state to thern in ¥n guditorf¥ rgport and for no olhèr purposè. To tha lullest extértt pèm?itted by law. we do not Xcgpt or assume respor6ibility ¢0 anyong othér than the har[b ¢tpanY and Ihe thwitablg ¢ompany'8 Trusiees as a for crtjr audbt th, for repo¢ or for Ihe opinions we have fomied. s¥•r Jnd Struth•rB chart•r A¢¢ountsnts ststutory Audltor 15 8unhlll Rc London EC1Y8LP 28 September 2022 Baar and Struth8rs is •I[qiO to &t a5 an auditor in t•nrts of sth 1212 ofthe Compani85 Act 26. 17
HARINGEY CIYIZENS ADl•lCE BUREAUX STATEMENT OF FINANCIAL ACTfviTIES {INCORPORATING THE INCCVIE AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2022 Totsl Fwds 2Q22 Total Funds 2021 UnTtrIC R•8trl¢t•d Fund8 Funds [KlE AKI ENDOWMENTS FROM: Donthns Charitable actm Inveslrnents Other 100 839.715 100 1.309,160 76 469 1.397,522 851 280 TOTAL INc(XING RESOURCES 839,891 489A45 1,399,623 EXPENDITURE ON: ChJitatrfg at 833.921 526N14 IJ60.335 1,196,687 TOTAL RESOURCES EXPENDED 833.921 $26A14 60,335 1.1%.687 NET INCOME I IEXPENDITUREI 5.970 156.9891 {50.9991 TRANSFERS BETWEEN FUNDS 16 13,8261 3,82fj NET INCOME I (EXPENDITURE) BEFORE QTHER GAINS AND LOSSES 2.144 {54143 50,9991 202,936 OTHER RECOGNISED GAINS I (LOSSES).. ActU8ri81 galr* l 008989) C defin&J benefft p8nsbJn sthemes 18 38.000 38.000 NET MOVEMEKf IM FUMDS 40,144 1511431 285.¥J6 RECONCILIATION OF FUNDS: Total fund5 brougtht foAvard 1,4067 1A89207 1,203.271 TOTAL FUPIDS CARRIED FORWARD IA4&711 29h97 1,476308 1.489.207 All ofthe abovg results are derlv&J continulTrJ a119$. All g8lns a1 k6ses reCognL1 in th8 y&arare Induded Th¥ noto6 on pages 21 to 34 form irtggrdl part ofth8seflnanclal State[ts. 18
HARINGEY cmzENS ADVICE BUREAUX COMPANY REGISTRATION NUMBER: 03501846 BALANCE SHEET AS AT 31 MARCH 2022 2022 2021 FIXED ASSETS Tangible as%ts CURRENT ASSETS 12 4192 3,326 13 135044 1A21,683 ,557.127 13,965 1.085,875 Cash at bk and in hand 1,099.840 CREDITORS.. 8rnounts lIr due whin one year IIEf CURRE1 ASSETS 14 2,707 1A7U20 1A77.612 916.765 TOTAL ASSETS LESS CURREP UABILITIES 920.C01 ¢REDITORS.' amounts falling dug after morè than one ye81 15 {1A041 {884} MEf ASSETS OR LIABiufiES EXCLUDING PENSION ASSET OR LILITy 1A76208 919.207 Oefined benefft pen6Son sthame asset I IliBbilrty) TOTAL NET ASSETS 18 570.CIIO 1A7Q208 CHARITY FUNDS ReBthcte(I funds 16 29A97 Unrestricted fitnds.. UnrestricW fuThJs 1.446.711 836.567 570,( Total untgstricted ftjnds 16 1A46,711 1.406.567 TOTAL CHARITY FUNDS 1M7fj208 1,489,207 For yèw ending 31 March 2022 the oytyany was entkled lo examption from aJIt undér 58etion 477 of Ihe Cornp8nie$ Acl 2006 relating to small mpanIeS but the Trust. havg to h?vg an audit uTrJer the Ch8rTties Art 2011. Dire¢tor8' respor161b1lSS.' Tho rnernbers have not requirwy Ihe o)ffwny kn obtaln an audm of Ms flnancial statamants for th• yèar in q$t in accordaThx so¢tion 476.. The dlrectors ad(nedge their rawnsitmlits'as forix)mFlwng 1th the Wu1ments ofthe Act wlth res lo alcoting records and thtr preparation of fInand ststements. These finandal $thtents have be pr6r•y in aea)rdart8 th the prowsions 4)pllcable to o)rnpanles subpct to the small cmipani8s' r8gim8. Th8 finanaal stalwnents set o TnJ5te8s on 2 Auwt 2022 a on p&Jes 18 to 34 were appro1 and autIriSed fcr issue by the Board of W8rg $lgned on thelr behalf. by.. Loma R•ith Chalr The notas on ges 21 to 34 frym Integra pt ofthoso finanual ststwngnts. 19
HARINGEY CITIZENS ADMCE BUREAUX 8TAfEMENT OF CASH FLOWS FOR THE YEAR E14DED 31 MARCH 2022 2021 Cash Ilowfrom 4)perallng a¢llvltl•• Ngt (wh 1k)wlrom opgralryJ 335.732 292.393 Ca8h IlowB from InTA•tINJ Acti1[•9. Dividend5, interèst an¢J rents from investments Purchase of tsngibl8 fixed assets 14gtwh provldod bJrf(us•d In) Invmtlnq actlvFtIo• 76 Cash flow from ftnan¢ini •¢tMU Repayments of borro95 Not Ca•h provldéd byl(u9ed In)fmnclng •cUYllk• Changè In cosh and cash •qulvJlents In th• •r Cash and cash equiv818nts brOUghtforrd Cash ond c##h equlvalents caffled forward 335,808 1.08575 293.244 7W2.631 1A21,6B3 1,0&5,875 Not• I Net rnovemwrt kn funds D6preeAat¥)n Dwidends and inlerestfKm investrments De[Xe Ilncrease) In debtors In(xeasel (d8crea5el in Cr11)[$ POnsn a(uarfal movement Pensi Cgssation Nei cash Infjowfrorn oparatiwd &tlvMes 112.999) 1474 1761 1121A791 1102,1881 138,000) 608.0 335.n2 285.936 5.387 18511 190,914 (40,993) {148,(MXII 2>2.393 The ft0ts8 on p8988 21 to 34 fo an integral ofthg$9 finondal staifftnts. 20
HARINGEY cmzENS ADWCE BUREAUX NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 t SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 1.1 General InfornlI0n and basls of preparatlon Haringey Citriwts Advi Bureaux is a rwJk8ter&J charttable o)mpany linited by guardntee {Charlty number 1069301, Compgny number 035018461 wth th? Charity COmmi10n and Regi51rar of Compgnles in Enand and Wales. In the event of the Charity beRig vA)und up. the liatrAIty in respect of the guèrantee linited to £1 per memlxr of the Charity. The a(Jress of the registered office is 20E Wath&)f Garden5. London. N17 7DN. The nature of the Charity¥ op8raK)ns ar prirw818ctivits'88 ar8 lh8 promotion of any aritable purposes forthe benefft ofthe communlty In Harfroey and surrounding areas bythe athancemeni of eductition. thè protection of heth 8nd relief of povety, 3Kknes8 8ThJ distress. The Charty eonstitutes 8 wblic benefft entity define(J ty FRS 102. The financi818tatThnts have b prepared in acr(lan St8lerrent of ReCommdj Prxtrca wplicable lo charftie8 prep8rng their flnancid statements in wAor(lanr wth thè Fin8nrA81 Rèpo? St8nd8rd 8pplie8blè in th• UK ènd Republic of 1rdd IFRS 102) issued in October 2019. the FInala1 Reporting Standard appli¢ In the Untsd KiNJdom and RUbliC of Ireknd {FRS 1021, the Charibes Act 2011. the Companies Act 2006 and UK GentrlY Accepted Prth. Tho flnarrial ststgmenls are prepar8d on a going CLCern basi5 under the histori(xl (x>st (¥)nv8ntion. Tho fin81 statements are prepared in sterfing whKh is Ihe funcbonal IrrencY of the Charity and rou1ed to the riearest £. The skJnmc8nt acwurfTrJ applled In th8 pr8pgra¢fv)n oflhag8 fin8nd81 st8t8rnents Bre sèt out bdow. These poliL?es have b88n consist8nUy 4)pl•d to all years pros•nt8d un185S Othowws• stat•d. 12 Fund8 Generd luntts arn unreytricted funds 8v8il81)Je for use at the discretion of thè Tw8teos in furth•rae of Ihg gwerdl obje(#ive3 ofthe Charity and which have not been de6&nated forothw purposes. Rended funds are fuThSs vthlch are io be used In accordance Spffic restrlctbns ImFosed by dortjrs or vthieh h#ve been raed by the Chty for particular purrKws. The cc6ts of r8Biro 8nd 8dministering such funts are thatged ryalnst th• s¢ fund. The alm use of gath rg$trieted fvnd is set out in th6 note8 to the fin8naal Statents. 21
HANGEy eIzENs ADVICE BUREAUX NOTES TO THE FINANCIAL STATEMElffS FOR THE YEAR ENDED 31 MARCH 2022 SUMldARY OF SIGNIFICANT ACCOUIMMG POLICIES Iconllnuedl 13 Ineom6 r•coqnlllon All Incomlng resources arg indud8d in Statement ol Financ+al Ath9S (SOFA) when th8 Chity Is 183ally entided lo th• inc4me after 8ny performÈnce conditions have been rnet, Ihe ount can be me89urg fellaY and it Is tyobablo thatthe inc¥)me wll rewvgd. For donations to bg wognisad the Charfty wll have been rolifi8d of ths amunls and the settlèment date in ting. 11 there Sra tXdItionS attached to the don8Uon and thLs Wuires 8 18V81 of pthmance b8lorè gntldemènt Can b& obtained then in¢omo Is d618rred until those conditions ar8 fulty met or Ih8 fuffilm•nt of those conditions ithin the cLJntrol ol the tharity xnd l( Is probable that fv ill be fuKIII&. No amount Is Induded in th8 finanei81 statements for volunteer tim8 in lin• the Staknt of Re(¥)mmd Ptactice applIc8e to Laritses preparfng their fin8n¢1 staternw)ts in acr8ncè with the Finanoal Rew)rting Standard 8pplicabl& In the UK and Reptrblic of IMl8nd IFRS 102) iss1 in OLJb 2019. Furtherdetsil ofthe wntsibUn of volunteers gfven In the Trustees. Repc¥t. Income from tsN)vemment and other grants and Otract$ is r8cqnlsed at u8 %thèn the Chartty has entrfement after any perforrnBnce Lx•nditiofis have been mel, it 18 prob8bK8 that the ino)me will b& r1Vaj and the ¥mount can be meagjred rdlaty. If 8nfjU8m•nt is Th)t met then these amounts are deferred. Intèrt ¢)n funds held on deposlt is indLrd8d %•knèn rla48 and the arnount can b8 m•asurod reli8bly by Chadty.. this is noM)a1 upon notification of the interest paid or paYae by Bank. 1A ExndItUrn r•cognlUon All ¢xpenditure Is BcctsJnted for on an accruals basis and has begn claSsd undw hoadlngs thal aggwat8 all rnsts related to the catwJ)ry. E•ndttu Is reryJgni58d vther8 there is a I81 or cor¢lw¢tive obligation to m8k¢ payments to thlrd parties that bMII r95uIt in the outfh)w of enMi¢ bwgffl. E4)8ndlture on charltable activlti85 indud85 all ujsts InCuTh on lurtheriry the oblts of the Charity. Irrew¥8rtJl& VAT Is ChOrg B6 an ¥gainstth8 athty for vknlth the rdat8d •YndmU 8r058. 1ts Support c¢xts 0110¢ Support (x>sts are those that as8lst th8 %sY)rk of th• Charity but do not dir8clJy rep$tt tharptable ad1v185 and indude office w8ts. govem8nLY 1$, admlni$tr8tivg and payroll c¢sts. They are incurr1 in support of gxpenditure on the o¥ects of the Charity and Include pro1t rn8nag8ment rried out al Headquarters. Wher8 sUPrt Lxjsts cannot be dlrecty attribuied to patcL3r h&adlTrJs they have olkK*tod aypendltur8 on £hadtsb tIVities on thè basis of staff trrne involved in the actlwty. Tha analysls ofth8Se Costs 18 [tidud In Note 6.
HARlIEy CITIZENS ADVICE BUREAUX NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 SUMMARY OF SIONIFICANT ACCOUNllNG POLICIE8 Icontlnuodl 1.6 I1x av491• All asseis lling morn thgn £SCQ ar8 wito11$8d. Tangiblg fixed assets are sld al cost (or deemed rJ)st) or valualion less aCcMlaIed depreoaknon and acojmulatgj impaimènt loss89. Cost Inthdes sts dir 8ttribU18b to rn8klry the a5S8t (Xp18 0rth.g intèndwy. Depreciatwjn k% provided on all tangible fix8d ets, at rnt85 calculated to write off lh8 Oxt, less 85timat idual valu¢, of each 8558t on 8 Sy5t8m2tic b8 over its 8Y4)ected useful IK8 36 lolbbv8". Computor gquiprrtht Oiheroffice ewipment 33.33% Stravjht line 20.00% StrnvJht line 1.7 D•btor• r•rAivabl• and ¢r•dJlorn payablo wlthln ono year Debtors ore recKgniB wen the Charity is legalty enti to the Income after any perf0mlan ¢(4)don$ have besn met the amunt be measur&S rellabty and It18 probab that the incceIl be rved. Cr&Jitors orè recLwJnlsed Wh Ihe Charfty h8S 8 pr85ent 18981 or co1[Cv8 obllgBNon re3uNlng from past 8V8nt and the settknient 15 expected to result kn an outfitrwof ecXJM0C beneffts. 1.8 Prti¥ision8 Prow5$ ar8 r8rtsJnlsed when the Charfty has an obllgatbn at the balance sheet date as a of a past enI, probabje thal an outflow of eo)rKJrnic benefits 111 be wuired In seWwnenl and the amount can be reuabty estimoted. 1.9 Flnanclal Instruments The Charfty only has financ01 assels and ffinantyal liabilitres of a kind that qualrfy as b85ic finanaal InstNments. Cash Ss hehj at cJ)st. Othar basic ffinanckql kngtrumants 8re ItNtially recognkqed at tr8nsaeUon value 8fKI 8ub8eqvently m&ssured al amorkns8d cost usirK4 th8 •ff8ctw• int•r8st methtyj. 1.10 Lu•• Assets wulrwj und8rffinanc $9 am c¥pitslisgd dop010¢ ov¢r Iho shortar of1h¥ basg Iwm ond thè expected u89ful lrfe of the 8SSgt. Minimun lease payments are apportIced betsveen the fnce and the reducth)n ol th8 OUtstandSng f•as8 lialitY sIng th8 èffectiv8 intarest method. Th8 r8lat8d oblb8fknns. net offtjture chaTrJ8s, are inded in creditors. RentsLs payable and r&wvalJle under operating leases tt thwged to the Stat&nent of Financial Adiwt on a straight fine b5 OV8rthe p8ri0d ofth818a58. 23
HARINGEY CITIZENS ADVICE BUREAUX NOTES TO THE FINANCIAL STATEME18 FOR THE YEAR ENDED 31 MARCH 2022 SUMAIARY OF SIGNIFICANT ACCOUNTING POUCIES l¢ontlnu•d) 1.11 Employ•• b•rfft• Th• charity fomiety Opera 8 defin8d benefft pertslon schwt7e, hrwrtver Harfr4Jey CKlzens Advi¢• Bureaux ce&geil as an emplw In the London BorDugh of Haring¢y Penscffj Fund on 30 June 21Y21. ¢hority 81so operat6s a defined c0nlribuln pension sehemo, wntrfbulkJnB to vthith • •xpenged in Stat8m8nt of Flnancial A(Ve5 88 thoy bet£me Paydble. 1.12 Taxatlon y WFtu8 of 9. 478 CorrK•rottJn T8x Act 2010, the Charity 1$ 8xèmpt from c0rFrtyath Ta 1.13 Going ¢¢nrn The final Btatements have been prepared on a concem ba$is as the Tnth beli8v that rnatal unc8rtainti85 ist. Th8 Trustees h8v8 consid8r8d the level of fijnds hèld and the expected level of income and eypenditurg for 12 months frcm authorising th959 finanoal stalernents. The budget8d Income and expenditura 15 suffint with the levd of reswves for the th&ity to be atle to Ca)ntinu¢ as o o)Ing ttfficm. 1.14Judgernont• and k•Y•Our 1mlOn unc•rtalnty The fdlwng judgements (apart from those invomng estim8¢g81 h8ve bgen rnade In Ihe process of applyirvJ the above aciy)unting polldes that have had the rnost svJnific4nt effect on noUnts reLwnlsed in th& finandal stalemwrt8'. DepwAation rates for t8ThJible fix8d a588ts Basis of valuation of Inandal Instrumènts Pension schthne mp0[ r&Sung inthe valuation of the daffined bendft sckne 58ets and Ilabillties 24
HARINGEY CITIZENS ADVICE BUREAUX NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 A•ARCH 2022 2. INCOME FROM DONATIONS unStrICted Funds 2022 Restrieted Fund$ 2022 Tolal Funds 2022 Total Fund 2021 Donations 100 100 1.000 In 2021,1 irKzfnefrom donatn8 re ureStrICted. 3. INCOME FROM INVESTMENTS Unbystrlcted Funds 2022 Restrlcted Fund5 2022 Total Funds 2022 Ttstsl Funits 2021 Bank Nrter851 76 851 In 2021, all inwme from inv85trnenls wag unrestiicted. 4. INCOME FROM CHARABLE ACTIVITIES Unr¥$tri¢t•d Fund• 2022 Restrl¢ted Funds 2022 T•)tsl Fub)d• 2022 Total Funds 2021 Lmdon Borough of Harthg•y Connerted Cornmuntyes Icommunttieg Firstl InformAtion A{1v #nd Guidanee 21KI.IXIO 200,000 137,214 816,00fr 81lOOO 816.0 1,016.000 816,0 953,214 200,000 Big Lott•ry Pro Bono Communities Prfvate Renlng Secttx 13,7SO 11750 10,070 35.716 13.750 13.750 London Comnwnlt1•8 London Cornmunfry Response Furnl 9.970 We Arg Dlgltsl Pound Adv 23.255 32.424 DWPlCltknrA Advlee Rlehmond Kkkstart 7.625 7.625 Harinyy Giving HgrfNJeyTcgethgf 5.CK)O Bridg0 R•n•wal TnFsI Advicg Flrsl 12.518 12J18 Clttzen• Advlc• Debt Relief tknr Halp to Clalm BEIS indnjsh Totsl 70 70 235,552 43 295.786 63,224 2.145 1 397 522 235.552 390 390 1,309.160 469,445 In 2021, ofthe lotsl inc$ ¢hgritsbl8 ocbvrt*8, £855,612 was unMtricbJ and £541,910 was r88tri¢W. 25
HARINGEY CITfzE•JS ADVICE BUREAUX NOT&8 TO THE FINANCIAL STATEMEMTS FOR THE YEAR E14DED 31 M>JICH 2022 5. EXPENDITURE FROM CHARITABLE ACTMnES Acti¥iti•s Suppcrfl Costs Undertaken Dlr•elfy 2022 Totsl Fund• Total Funés 2022 2022 2021 Pro Bono COMM18$ BEIS Infrastru BEIS HMPT London CommunitA BEIS InnovgtK)n We Ar8 DrtaI Prfvate R8ntkng S Kickstart Hdp to Claim {atAI Athce First Al Harfrgey GIng Gener Connected Communities (Commty Fir8tl Crutch lnforrnati Advice & Guidan IIAGI 3,308 7.677 6,745 9,746 17,969 11.479 10,254 9,970 25.0 23,265 6.745 4737 16,682 8,560 7,771 188,421 8.392 10,538 2.805 3.679 78A91 127 27,220 11.385 11,450 266.912 12.519 237.317 5.OLM) 65AJ5 132295 65.455 200.000 67,705 137.215 39,012 ,026 1.1&,667 5B6,502 1.029,929 154.744 330.406 741.246 1,360.33S Totsl 8UPP)rt cc6ts 01 £330,40612021.. £1622WI are aTrayS In Note 6. & ANALYSIS OF SUPPORT COSTS 2022 Wages and sdarles {inCIlI[J Nth'LM)81 Insur8nc• and PtIn} Prwnises cxlsts Actua èy4)8 Staff 8 Vojuntggr Governce wsts 156.852 37,959 87,717 37,117 10,357 113,857 31.714 71,646 387 9,167 519 iio.ocoi Defined benefit interest (Nole 111 Defin8d ben pension seNice cost luedit} 330,406 162,29) Total govgmarK4 of£10,357 (2021.. £9,167) are analyEed in Nots 7. 7. GOVERNANCE COSTS 2022 2021 AudSlorfs remuneraUon- audtt of Iha Ilnanclal stat•ments Auditorfs remuneration- preparatlon of fflnanctal stateMts Le94 and profe&8ional Travel and subsistenc Tralning and conferetKes Othar Total 7,212 1,757 1.388 6.995 13 455 9,167 10.357
HARINGEY CITIZENS ADVICE BUREAUX
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
8. NET INCOME / (EXPENDITURE) FOR THE YEAR
| 8. NET INCOME / (EXPENDITURE) FOR THE YEAR | ||
|---|---|---|
| 2022 | 2021 | |
| £ | £ | |
| Depreciation of tangible fixed assets: owned by the charity | 2,474 | 5,387 |
| Auditors' remuneration – Audit of the financial statements (inclusive of VAT) | 7,212 | 6,995 |
| Auditors' remuneration – Preparation of financial statements (inclusive of | 1,757 | 1,704 |
| VAT) |
In common with many other organisations of our size and nature we use our auditors to assist with the preparation of the financial statements.
9. KEY MANAGEMENT PERSONNEL REMUNERATION AND EXPENSES
The Charity considers its key management personnel comprise;
The Trustees Chief Executive Finance Manager Operations and Development Manager
The Trustees neither received nor waived any remuneration during the year (2021: £NIL).
The total amount of employee benefits received by other key management personnel is £147,624 (2021: £144,634).
The Trustees had £NIL expenses reimbursed during the year (2021: £NIL). No amounts were paid to Trustees to attend training courses (2021: £NIL).
10. STAFF COSTS AND EMPLOYEE BENEFITS
| Wages and salaries Social security costs Other pension costs Total |
2022 £ 2021 £ 1,012,920 804,251 90,651 69,734 38,866 81,367 |
|---|---|
| 1,142,437 955,352 |
No staff costs or employee benefits were paid by related parties.
Aggregate number of full time equivalent staff whose remuneration exceeded £60,000 in the period:
| 2022 | 2021 | ||
|---|---|---|---|
| £60,000 | - £69,999 | 1 | - |
| £70,000 | - £79,999 | 1 | - |
27
HARINGEY CITIZENS ADVICE BUREAUX
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
10. STAFF COSTS AND EMPLOYEE BENEFITS (CONTINUED)
The average monthly number of persons employed by the Charity during the year was as follows:
| Generalist advice London Communities Help to Claim Pro Bono Communities Connected Communities We Are Digital Crutch BEIS HPP Support staff Kickstart Total 11. OTHER FINANCE INCOME / (COSTS) Expected return on defined benefit pension scheme assets Interest on defined benefit pension scheme liabilities Total |
2022 No. 2021 No. 12 12 - - 5 5 - - 4 3 1 1 - - - 1 - - 2 2 1 - 25 24 2022 £ 2021 £ - 67,000 - (57,000) |
|
|---|---|---|
| - 10,000 |
12. TANGIBLE FIXED ASSETS
| 12. TANGIBLE FIXED ASSETS | |
|---|---|
| Costs At 1 April 2021 Additions Disposals At 31 March 2022 Depreciation At 1 April 2021 Charge for the year Disposals At 31 March 2022 Net book value At 31 March 2022 At 31 March 2021 |
Computer Equipment £ Other Fixed Assets £ Total £ - 16,558 16,558 - 2,340 2,340 - (2,420) (2,420) |
| - 16,478 16,478 - 13,232 13,232 - 2,474 2,474 - (2,420) (2,420) |
|
| - 13,286 13,286 |
|
| - 3,192 3,192 |
|
| - 3,326 3,326 |
28
HARINGEY CITIZENS ADVICE BUREAUX
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
13. DEBTORS
| 13. DEBTORS | |
|---|---|
| Trade debtors Prepayments Accrued income Total 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Net obligations under finance leases and hire purchase contracts (Note 22) Other taxation and social security Other creditors Accruals Total |
2022 £ 2021 £ 128,479 5,582 6,965 8,383 - - |
| 135,444 13,965 2022 £ 2021 £ 1,469 2,486 19,060 53,506 10,035 9,652 52,143 117,431 |
|
| 82,707 183,075 |
15. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
| 15. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR | ||
|---|---|---|
| 2022 | 2021 | |
| £ | £ | |
| Net obligations under finance leases and hire purchase contracts (Note 22) | 1,404 | 884 |
| Obligations under finance leases and hire purchase contracts, included above, are payable as follows: | ||
| In one year or more but less than two years | 468 | 884 |
| In two years or more and less than five years | 936 | - |
| In five years or more | - | - |
| Total | 1,404 | 884 |
29
HARINGEY CITIZENS ADVICE BUREAUX
NOTES TO THE FINAMCIAL STATEMEi¥rs
FOR ThE YEAR ENDED 31 fuRCH 2022
I& FUND RECONCILIATION
Bolanco at
1 Aprll
2021
Tran•fÈr8
Gn• 1 8alanc• at
In Ilxrt {LoMMI
31 March
2022
Incom• Expendltuwe
UnreBtrlet•d Funds
General funds
Property ntenance
Pengk)n reserve
831,567
839.891
1833,9211
f4,174
IA41,711
5.1)00
570,OLK)
1.406,587
38,000
877.891
1833.921)
1M46.711
R•stflct•d Funds
Pro Bono CommunlUe8
BEIS Infrastructure
BEIS HMPT
Conneded Communths
8EIS Innovatw
Hdp to Cltlm
7,677
6,745
9,746
17,8771
16.7451
19,7461
1200.(WJI
200,0
58.472
235,562
7.624
12.S19
13.750
82.140 469A45
1266,9121
111.4501
112.5191
11.365
1526A141
27.112
Athilce Rrst Ald
Private R•ntin Sector
2,385
29,497
Totsl Funds
1,489207
1,347,336
1.476,208
Thè Board ofTrustees have designated funds for thefollowro purpos88.'
Prop8rty MantenanC is to cx)ver periodic molntanance on the Mted propwty.
Pensk)n reswve thich represents the b8n8fft pensi scheme liabllty. CAH ceased 85 em
emptyer In the LcrfKlon B(xough of Harfngey Pe1( Fund on 30 Junè 2021.
The restrica¢d lun
HARINGEY cmzENS ADVICE 8UREAUX NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDEO 31 MARCH 2022 17. ANALYSIS OF IET ASSETS BETWEEN FUNDS Unr•strfct•d Funds 2022 R•strfet•d Fund# 2022 Totsl Funda 2022 Total Funds 2021 Tangible Fwed Assets Current Asse Creditors due vAthln on¢ y¢ar Cr•Jitors due kn more th8n onè year Penslon As68t I1118bllltyl Total 3,192 1.527.630 18Z70n 11A041 3,192 1.557.127 {82.707) (1.4041 3.326 1,OYJ.840 {183,0751 18841 570.(K)O 1.489.207 29A97 1M(711 29A97 1A7630 18. PENSIONS AND OTHER POST RETIREMENT BENEFITS The ch8rity forrnerty OP8rat8d a t)èfin8d nefit P8nslon schame thrgh the London E4yough of Harfngey Lc¢al Govemment Pensh)n S¢hwne ILGPSI. Haringey Clllzens Advlce Bureaux cea5wJ a5 an employer In the London )rouyh of Htringey Peng)n Fund on 30 June 2021, and Borough instru(Xed Indepent aCtu8S to C8ry Out a final Cwati valuatK)n otthe p1)n fuTrJ at thls dat•. These cakulath)ns hava been prepared in arwrdance ¥th the Pensions Technical ALluarial Stan¢Jard by the Finanaal Rekvlng Sdard. The assurnpllons us8d in ordar to c31J1at8 Ihe L¥SS8ti¢m sluS of £8(B.OCrfJ are list below. P81 actsjwlal assumptknns us8¢ as folk7K.' 30 Juno 2021 2021 Dlscount rate Future Salary Inmses Futur• n$)n Increa885 1.2% 3% 2.3% 3.85% 2.85% The mortalty &%sumpkns for I0¥1ty (ln yaarsl on rntirn•it at age 65 are.. CuThent pengloners Fuium pÈnBior Males F•MsS 21.7 •1 23.9 •r 23.2 years 25.8 years The amwnt that major dass tl peIOn 8858t constitutEs rA the fwr value cl the totsl pl assets was as follows.. 30 Jum 2021 31 March 2021 Equit8 Bonds Propety Cash 21% 10% The actual retum on s¢h6me assets from 1 April 2020 to 31 Marth 2¢)21 22.2%. The total returrffj to 30 Ju 2021 24.3%. 31
HARINGEY CITIZENS ADVICE BUREAUX
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
18. PENSIONS AND OTHER POST RETIREMENT BENEFITS (CONTINUED)
The total cost recognised in the period was as follows:
| Year to | Period to | ||
|---|---|---|---|
| 31 March 2022 | 30 June 2021 | 2021 | |
| £ | £ | £ | |
| Interest on obligation (Note 11) | - | - | (57,000) |
| Expected return on scheme assets (Note 11) | - | - | 67,000 |
| Current service cost (Note 11) | - | - | (41,000) |
| Total cost recognised within (Note 11) | - | - | (31,000) |
| Movements in the present value of the defined benefit obligation | were as follows: | ||
| Year to | Period to | ||
| 31 March 2022 | 30 June 2021 | 2021 | |
| £ | £ | £ | |
| Opening defined benefit obligation | 2,982,000 | 2,982,000 | 2,484,000 |
| Interest cost | - | - | 57,000 |
| Contributions by scheme participants | - | - | 7,000 |
| Current service cost | - | - | 41,000 |
| Actuarial (gains)_I_losses | 255,000 | 255,000 | 495,000 |
| Benefits paid | - | - | (102,000) |
| Movement on Cessation | (3,237,000) | - | - |
| Closing defined benefit obligation | - | 3,237,000 | 2,982,000 |
| Changes in the fair value of scheme assets were as follows: | |||
| Year to | Period to | ||
| 31 March 2022 | 30 June 2021 | 2021 | |
| £ | £ | £ | |
| Opening fair value of scheme assets | 3,552,000 | 3,552,000 | 2,906,000 |
| Expected return on assets | - | - | 67,000 |
| Actuarial (losses)_I_gains | 293,000 | 293,000 | 578,000 |
| Contributions by employer | - | - | 96,000 |
| Contributions by scheme participants | - | - | 7,000 |
| Benefits paid | - | - | (102,000) |
| Movement on Cessation | (3,845,000) | - | - |
| Total | - | 3,845,000 | 3,552,000 |
| CAH’s funding position as at the cessation date is set out below: |
| Final | ||
|---|---|---|
| Cessation | ||
| Results at 30 | ||
| June 2021 | ||
| £’000 | ||
| Liabilities: | ||
| Active | - | |
| Deferred | 924 | |
| Pensioner | 2,313 | |
| 3,237 | ||
| Assets | 3,845 | |
| Surplus / (deficit) | 608 |
32
HARINGEY CITIZENS ADVICE BUREAIIX NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2tr22 1& PENSIONS AND OTHER POST RETIREMENT BENEFITS {CONTINUEDI Amunts for Ihe current and Fvevious four pthods as lolbws.. 2021 2019 2018 Defkned ben8fit obligation Sch8m8 &%sets N8t a5seVlliablltyl Cessation surp15 E¥)erknce adjvsthnts on 8then {3237,0001 12.982.WOI {2.484.0001 12,820.000) 12.665,000) 3.845,000 3.552,000 2,8.{MKJ 3,104.000 2,952,000 fj08.iWO 570.Th)0 422.000 284.00 287.0(X) 608.IJOOI s710 I275.0} 74.OC(I 64.0 19. OPERATING LEASES At 31 M8rch 2022 thg lotsl of the ChariV$ futur¥ minimum18ase payments urnler non-canrdlat4è op*abng laa lor land and buildiros are 88 fdhm.. 2022 Amounts payablo.. Within 1 year B8hveen l and 5 years T¢>t•l ilooo 18,000 18.00 18.c#)O 20. RELATED PARTY TRANUCTIONS There Ire rK•ne identifBd. 21. FINANCIAL INSTRUMEMTS At the bala $h99t the Charity h¢hJ Ih&lOllortg. 2022 2021 Flnancial ass•ta Flnancl•l ••8•ts ma$ur•d #t eost Cash gt bk and in han Flnanclal gssets mèawrnd at amortI• eo•L. Other deblors Trade debtors 1.421,6B3 1,085,876 129A79 1.551,162 5,582 1.091,457 Fln•n¢l•l IlablStle8 Flnanclal 1lab1llll at •m¢rtlwd ¢ost: Trade creditors Othor cr•Jitors other taxotlon and Sodal securlty ObJi9atbJns underfiTrance18aEes 10,035 19,060 2.873 31.968 9,652 53,506 3.370 66,528 33
HARINGEY cmzEMS ADVICE BUREAUX NOTE5 TO THE FINANCIAL STATEMEMrs FOR THE YEAR ENDED 31 MARCH 2022 22. OBUGATIONS UNOER FINANCE LEASES 2022 2021 In less thon year In one year or more but less than two yèars In yws w rn0 wjd less than fve y08rs In five y&aTr or more T•Jtal 1A69 936 273 3.370 The obligations underfin8r leases are repÈYttb by equal instaments. Finre leases relatèto a photocoplerond franknng mathne. The lease aJreernents (k¢ not IUde any ¢yJnling8nt Mt or rastriclons. 23. TAXATIOM By virtue of s. 478 Corp)ration Tax Act 2010, the Charity is exempt Irryn Corrmyotion TaL X CAPITAL COMMITMENTS Charfty h•J no pital Comm*M as at 31 March 2022 IW21.. AIII. 25. ANALYSIS OF CHANGES IN NET DEBT AJ)81y$L8 of ehBnges In not debt." At 1 Aprll 2021 Ca¥h Mon4ash Flows Movem•nts At 31 March 2022 Cash ond Cash Equivalents Loans Due in Cm8 Year Loans Due After One Year 1.085.875 335,808 1.421.883 1,085,875 335.8 1,421,683