Docusign EnvelopÈ ID". 41A48E80-ADAB-88D4-806&D137D3124052 Company rng1gtr*tlon nuM￿r. 03501846 Charlty roglstrnuon numbgr.. 1089301 HARINGEY CITIZENS ADVICE BUREAUX IA ¢ornpany lkntt•d by gvarant••) TRUSTEES REPORT AND DRAFT FINANCIAL STATEMENTS FOR THE YEAR ENDED 34 ￿RCH 2026 Docusign EnvelopÈ ID". 41A48E80-ADAB-88D4-806&D137D3124052 HARINGEY CITIZENS ADVICE BUREAUX CONTENTS P*g• Numbor Charty Referen￿ aThJ Administratwti C*tsil$ Trustees, Report 4-13 Inder¢ndwt Audrtofs Report 14-16 Statsmenl of Fina￿la1 lincorp)ralrng the Incomg and ExpendrtureAett)un 17 Balance Sheet 18 stst8mènt of Cash 19 Notes to the Financ4al stat￿n￿t$ 20-32 Docusign EnvelopÈ ID". 41A48E80-ADAB-88D4-806&D137D3124052 HARINGEY CITIZENS ADVICE BUREAUX CHARITY REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2026 The directots ofthe charitable cornpany are its Trusts&s (or the purpc6es ofeh8rity18w. Tha Trusta8s who ￿ve 8ewl from 1 AF¥iI 202S up to ts date ofappioval ofthese finan(4al slatemèrtts warè as follows.. Andrew Godfrey Richard Wamer Sean 0'Dono￿Tr Petèr Mitthèll Cruz Glynka Loma Rath Gisell8 McGowan Riehard TèLrtèn Rachd Ormsby Ryan Homes Stephen Tawah (appointed Juty 20251 CompAny tsgl•trAtion numb•r 03501846 Charity r•gi8trallon numbw 1069301 Regl*tered office 20E WallheofGardens London N17 70N Bur88u Addr8SS'. Waltheof Gard8ns Citoens Athice 2DE Wartheol Gardens London N17 7DN Chlgf Exocutlvo and Company S•cr•lary Daniel Bamlord Indepgnd•nt oudltorn Menzies LLP Chartered A￿￿rtants 4th Floor 95 Gresham Strg8t London E¢2V 7AB Bank•rn The CtroperdtNe Bank plc 18allcx)n Street Manchestsr M604EP Docusign EnvelopÈ ID". 41A48E80-ADAB-88D4-806&D137D3124052 HARINGEY CITIZENS ADVICE BUREAUX TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2026 The Trustees prwnt th#ir report and the financial statements for th8 yaarandèd 31 March 2026 The fin￿¢181 statements etynply vhth the Chanti&% A¢t 2022. the Conyanies Act 2￿, tha Memorandum and ArbdÈs ¢fAsBo¢iation, and A￿oUntIng and Reporting by Charities.. Statèment of RecommeThJed Prath"c8 applicable to tharitva¥, the Financial Reporting StaTrJard applicable in the UK BrKJ Republi¢ of Irelarnl IFRS 1021 (effective I January 20151. Struetur•. Gov•mane• and Managèmant The company is limited by guarantee, govaNwd by ts rngmor¥ThJum a￿1 arbckgs ol a5socia1i)n dated 30 January 1998 and Lgst amended on 2nd December 2025, and registèrèd urtdor ts nurnber 03501846. The r￿MpanY Is regi$tetgJ as a charty under the number 1¢￿301. In the event 0ftr￿ ¢omp8ny ￿1rg wound up. m8mb8ts ar8 uiod to cofttribul? ?n amount not exceediry £1. c1tsze￿ Ad￿￿ Haringey cp8r8tss uThJ8r th• m•rnter¥hip un*rglla of National ASK￿lati"on of Clllzens ￿vi¢S Bureaux who prwde the framework for stsndards of advic• and casv•vork rnanagernent. Crtizens Athl￿ HaritvJay ICAHI c04)Fef8te¥ 8nd liaise5, on behalf of its cl￿nts, bmth a nUM￿raf 09gncies in the borough, Icral char￿&5. the Hèamh Authority and Council services. The affairs ol c￿n5 Advice HariNJey are 9ovem•d by thè Board ofTrustees meet at least four tim•s a y8ar. The rn8mbeTr of the charty are indiwduals Compan￿ or organisations who are inte￿￿ in fijrthering the woth ol thè chgrfty aThJ who a￿ not pa￿. or vduntsèr Workers olthe charlty. Ead) m•mber has vote. The orthnary mamt*tship, w911 as Ihg m8ke-up olthe Trustee Board, is reMew&J annualty pritsr lo the Annual General Meeting. We carry tyjt a skills audit and an a5Sgssmenl olthe dIVer￿ty of the Board. This i# follo￿?￿ by 8 recruitrnenl campaign for both ordinary memb8rs and potonbal Ttuslee8. This i8 done using our extsnswe neNYo across the local voluntsry and ￿nYn￿nity sector as well 8S SFeckqli$t8g¥wKig8. Board of Tru•tw• The members ofthe Board ofTiust••S P8rfotm thg rolg Oldi￿tOrS in Company law and are the Tntstg9$ in ¢harity law. Those sewl during the year, exc•ptbvh•r8 indicat•d, arg Iksted on page 3. We WCTrukl I￿8 to lha￿ Jjr Trustèos forthÉ dedicati¢￿ and 0)mmth￿t ty ha￿ giv8n obprthe years. Or9aniMtlonal Structurn A Tn￿te8 Board, of currenlly 11 members, administèrs charty. Th￿ meet fow times per yearwith additional qU8rterfy meetings ofthe Bub￿mmIttee9 for Finance & Resources and Peopk* & Effectiveness. The Chief ExecutNe ol the organtsation has been appointed by the Twstees to marbag& Ihe day-l￿{laY opèrth.ons of thè charity. In add￿On. thora an experièncsd team ofpakl stsff and a sub$tsnti81 team ol volunteers who a￿ key to the seN offered by tho tharty. Dee4sions arè madè by th* Tru$t* 8oard in line wth the Business Dgvdcynent Plan 8nd are review￿ at ￿8st annLially. The Senior m￿ageMent Team mssl to witrw progress agairtst targets tha Charitys finaneial position and to thscuss issues relerred to thern by the Trustee 808rd. Rgports ond recomm8ndations aro then taken to th& lull Board for approval, and thoir irnplomentation is cryanisgd by the Chkgf Exoattivo ond the siaff learn. Th6m am rtgular staff. volunteer senior managernont team mwts.ngs which an￿re th81 pro9re¥$ 18 b81r￿ mad? against targets and also aarly troubleshooting when prd)lems ariso. Ther• is an Annual General Meoting, which invofves the staff team, Trustee Board, rnemters, and StakatsJld#rs. Th• Anangèm•nts for PAtting the Pay and Remuneratlon of Key Managèm•nt P•rsonng1 The Trustees consi¢Yerthat thg Board of Trustegs and the Senior IAanagement Team ISMT) eomprisa th8 Kgy Management Personnel ofthe eharfty. Docusign EnvelopÈ ID". 41A48E80-ADAB-88D4-806&D137D3124052 HARINGEY CITIZENS ADVICE BUREAUX TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2026 JI Trustees give Ih8ir timg fwly and no Trustee re￿Ived ￿Muneration in tho year. Detsil$ of Trustees, èxp•nsas and related party transacuons are di%closed in notes 9 and 20 to th& financial staiements. Thè thartys S8ni Managem¢nt Tèam ar& all paid in line with other similgl urganisations in voluntary s*ir. Any in¢r¢a80S to th8s8 published grad95 would b¥ debat•d aThJ approved by thè Trustsè &)ard. The Ch￿f Ex8￿bV￿ $ubmits a proposal for stsff 3alarig5 during Ihtr budg8t process.. the Chk*f Ex￿ut￿O,s salary is revwed and approved by the Trustse Board ￿paratelY but in line the polity sèt outsbow. An annual rewgw olth• •xisti)YJ pay levels i* Undèrtak￿ arwj a decision tsken as to whether or not the charity implgments proposals made by thè Chlaf Exécuti￿ and the Trustee Board The ejiteria to establish whether or not any uplift should be irnpEemÉntèd will indLhYe the financial stsbility of the tharity and its mgin incorne streams, the tmnd with regard to pay incrèasès wtnessed wthin the appropriate operating enwronrnent (8.9. trend¥ within Similar sized voluntsry sÈctor organisatKJnsl and the curTent national 8¥erage pay irKrea5e levets. Rèlatèd Pab11o8 In addition ts) ts mernbership of ctren8 Athc8. thè charity 8150 cooperatss aTrJ lioKses vAth a numberof other advisory services, local charities and Council depath)onts on behalfol dionts. WhetE ￿ ofthe TNstees is al8Q nvolv8d with anothèr rèlèvant organisation, Ihey may bg involved in discussions about il but not in any deasic*)- making pr￿$8. Oblecllv••, Act￿￿1•$ and Achhvomgnts Thè OEI"ectives for which th? Charity wa$ eStablis￿d as d&fined in the Artide¥ gfAssoaation are tt)e promotion gfany ¢J)8ritab￿ purposes for tho b¢nofft ofthe communty in Haringey and suffounding *eas by the advancement al 9ducation. the prot?￿lorn of heath and the rel￿f of povety, 3￿k￿$S and d¢stress. CAH h¢lps Féoplè gat th• support they nggd and an4￿•S them to M￿age their li¥e$ bèttèr in ts.mes of crisis. Life is ¢9mpl￿a￿d 8nd things can go wrong fcf ?11 of us. CAH'S free, impartial 18 ¢rucial #nd highly Valu*)￿ to indivKluals. th8 coun￿1, go¥emm•nt and sorAety as a who￿. CAH seeks to putthe customer at the heart ofeverything we do. are committed to a comrnunity cèntred approach that reco9nisès our Djstomers, local community, $oaal and faith netsyoths as a&%ets, not pac4)la with problems. We also 0mph9￿se the importance ofsarfy intsrwention and prevention. 8e*ing to uThJ8rstand and act C￿ the undatying causes ol demand for ourservices and tac*le preventawg systamic fa￿u￿. The polic￿ that have teen adopted to achievg 8rg 09 lollows.. To fgllow Ihe polioes and guKle11n￿ s&1 down by Cib"zens A¢fvits. To develop an effective front4ine advi¢e semce by hamessing a kxal ¢fvgrsty of volunt08rs and training them to a high standard. To complernent and 5UPPQrt CAH based servKes through a nthork of outre*h admce sesSior￿ managerial and odministrth"v8 resources. To control financial 0￿[all¢n8 by th8 use ol a Business Devgknprngnt Han and Budget. The setting up of sutKrynmitt99$ to lurth8r partiCU￿r aspects ofthg tharity's athvities and reSpOr￿1b1Ithts including hoalu) and safety. finance, human rgsour(¥s and qualty of advKe senrittès InfoThatlon. Advl¢e and Guldance- Citizens Advth Haringey ICAHI in partnersh¢i wth one subcontr8Ctor8 (Public Voic81 0)ntrn￿ to deliver th8 Inforrnab"on, advice and guidanrtr contract to resKlents 8nd thosè in Hariroey a8 Part ofthe Partnership. Docusign EnvelopÈ ID". 41A48E80-ADAB-88D4-806&D137D3124052 HARINGEY CITIZENS ADVICE BUREAUX TRUSTEES, REPORT FOR THE YEAR eNDEO 31 MARCH 2026 The seN¢o has al the heart of our•fforts to support rasidents to live a gocwj lifo with a teasonablg standarf of living. The al￿ts of SerV￿e are to.. Deliver a univer8BI, o)mprehensive and qu81ity assured information, adMc8 and guidxncÈ offerto improve the apacity of all reskyents in Haringey to manage their needs independently of th& Council. and to aceègs the right Support at th8 nght tirne, with a loojs on èarfy hèlp a)d prevgntion. Build ￿paCty of indivhluals to manage Ih8ii own inlormatr'on, advice and guidan￿ needs ￿¢j resd similar issues thoms$￿$¥ in thg future. Bulld psor ond wmmunity support around infonn*"on, wjvti and guidanc8 through communlty4ed I￿tiatiVeS. During the year c￿"zenS Advi￿ Haringey dealt wth ¢)ver 12,500 dydnts, 8nd oflhoss 48Y¢ were disabled or h& long health condib"on. Thè top four issu8s peopfe sou9ht help with w&re housing, wglfaro i*nefits, debt and •mploym•nt. We have seen an incr8as8 throughoLrt tha yaar in those seeking em&rgency supportwlh oilher fc)ntinue to provKJe evm1e￿e to Cttiz•ns Advic8. Ena Polic R8S8arch.. EyBuring cypOr￿nrtles to make the enèrgy mark•tfiJncbon tretter are not missed and consumers ha￿ good rèason to becomg more confident and ervJaged. We continuo tts rai￿ w3r¢nos¥ through our Seam Awarèness campaigns and Energy Weth events. W• ar8 committed to incroasiro the range, qualty aTrJ quantrty of our campaigns and rostr•rth ¥0 that we can tske every opportuiNty to improva tha live5 of not only our clpnts but for all in Haringay. regularfy m*• contributions to IcrAI media aimed at a￿l￿Ssing tha n$8ds ol ourcomrnunty. Partn•r¥hip & Busingu Devglopment ThroughoLrtthis year the organisalion has conlnugj to develop partnernhips to gr¢￿ current Or￿8. Durin9 the year we worked wrth Vibran￿, Publie Vol￿, Bridg• Rerwal Trust, Selty Trust, Dis8bility Action Harirgey, Mind in Harin9ey Resetlement Se￿1 We havs wntinued working with heatth partners to ensu￿ there ig a cohèrent advice and infomiation offerfor peop occessiThJ h¢alth $eM¢B$. Wg artr in di￿us$10ns wth the new heallh commissioners règarfing a ￿therent advr model for ca￿. Cibz?ns Ath￿ Harngey conts'nued to work *EII with LoThJon & Quodr¥nl Hou$ing Tntst provi￿1n9 the PoLETrJ Admce Piojèd tsking dired referral$ frorn the Housirvj As5wiation. Adwce assistanc? i¥ prwded to deal wth rent arrears and bèn&fft pioblèms. r8duc• d8bt and rnaximise incJJrne. We have enjoyed a fruifful partnership with Pro Bono Cc4nmunty - an organi¥ation that provKles volunteer piqc•monts for lr8irte8 solitstors. In addition tts providing general volunt88rs wa waTB delighted to wclk tcgether cfi A Big L¢)tsry lund9d projèct prowding remote suprmlrt and Wl &Jvice to residents ofthe borough livw in Piivate Docusign EnvelopÈ ID". 41A48E80-ADAB-88D4-806&D137D3124052 HARINGEY crnzENS ADVICE BUREAUX TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2026 Rented Se¢tor8c£c¥nmtxlation. project h¥$ now bean funded until August 2026. are also a constitU8nt rnember of LLX)don Citizèns and le￿ir9 on dèveloping a stronger regional apprO￿h with neighbouriThJ LCA'S. Enhanclng Sl•nd•rd• MaintaiThng extèmal quality accreditab'on is essential for the eharity. We passed our Le&YeTship Self Assessment Verification scoring green*reen. continue lo maintain OUT audr( St￿rdS ￿1th Systwns for record thecking, Inde￿nd￿nt fikg rewew5 and Support for staff and governance. Futur• D￿￿0pMenta Citrz￿S Advic8 Haringey ains to continually improv$ 8¢cess to ils Sem￿ and to maintain 8 hvJh quality So￿le￿ for as many di2ntS 8s possi￿e. IcKussirfj on thoss most in need and b9iTrJ innovative about m8lhods of serw dtlivÈry. Vve work in partnership wrth other local agenaes bolh to prevent problems artsirKJ for dients and to help them resolle problems that have athen. In order to achieve our objgG**. w9 have ihe followng plans for fiJtur¢ work and develorments.. r S8Meè- Monitorin ond Assessin R?view syslems eath year lo ensurg Iho $ervi¢e is sb"Il meeliig needs, espeaally in IwJhl ol thaThJes in tha operating enmronfflenl. Imptement our target lor optirnwn nuMl￿r of vc4untsers, taking into a￿oUntlh9lr $upport needs. and davelop a strategy to recruitto this number. vek)p furtherdigital ￿lf-helP matsriols to assytst local people and develcp ourwgbsrt• to make it eAsEr for individuls to ocLw¥ infomalion and thce. Maintain Ilent mal R lationshi Coth"nue links with key partnèrships and identify what joint ftjnding bid$ ¢an bo sutffliti8d. conts.nue to assess the wrating 8nwronmenl for our work and ￿nfirM wh8rv we 5houhJ collaborate and hthere wo should compète with other organisabons. Look to devdop furth&r the links we have made within thg wrnmunity look to diNErsify our incune strearns. tfucture Explore furthèr a-leaming and other methods to ¥n$ur• Ihat staff training needs are met. Continue wth our systèm ofannual apprnisals ￿ all 5kfttts hd$nb"fy tralniryj ne8ds and asso65 how effectively t￿e hava baen rnel. Work wth Ioc81 Commlssion8rs to influence wh)t seNtss are sotyJht und8r contract and Pro￿r¢ Its b￿￿ lorthe5&, worf(ing in cooperation with othar local providarg wheTev8r possibb. Asse&￿ the leagibilty of increasing incomo fc¢)m ¢haritabt9 and statutwy S¢JU￿￿ in light of thè Incieas8J involvernent of thè voluntary Sgctor in provhjing public seryir85. Furthèr davekp partnerships with other Haringey groups and neighbouring Cibzens Advi1￿ so M aro in a stiong positH)n for p8rtnership bid$. more in Continue to rnonitorwotk and CArry out local campaNJns Whe￿ apwoprlats. conb.nue to respond lo n8tion81 initialivès. Ensure thal new staff are fvlly engagad in campaign wort. aintai Docusign EnvelopÈ ID". 41A48E80-ADAB-88D4-806&D137D3124052 IARINGEY CITIZENS ADVICE BUREAUX TRUSTEES, REPORT FOR THE YEAR ENDED 31 PAARCH 2026 Erffjixe that policies are irnplemented so thatwp tgmain in a Strong position lo pass our nexi a￿￿1t. lrnplement the new Citsz•ns Advth Mernbg￿hip pac*age. Strats ¢ Al Da￿10 nl Enhan¢e Op¢i8tiono1 Efficv&ncy.' Leverage Al technofogy to streamlina administralivg wod(fiows, allowng advisors to dedi¢3te moig lo dirpct dN?nt engagement. Servic& Accessibility. Pigne8r innovative Al soluts'ons to reduce barriers to entry and mako our servi￿5 more seamfessly aecossIb￿ tts clignts. Str•ngth8n Strategic Partn8rship¥." Collaborats closety London Citizerts Adv￿ to C))-dgvglop ond deploy dient￿ntriC Al Initiati￿$. Prineip#l Risk¥ •nrl Unc•rt¥intie• The Board ol Ttustèas raviaws thè major risks to whith ts charty is exposed through a 5erie5 01 risk 05se¥pments that also detsils mitigation strategies and is updat8d at leas18nnually. S￿3nifiCant extemal risks to fiJ#ding are tskon into account in the charity's developmentstrateg*s and bu?in8ss plans which allow for dNersification of funding aThJ actl￿be￿. The Trustees conl'nue to review the finanaal risks trs whi¢h th& organisab'on is suty'ect due to the generally unl8vouia)1g e¢x)nomi¢ dirnate and challenging fvnding enwronment The Trustso$ believe that these aThY other risks will be m￿gated by". A Board of Trustèès wth IhÈ fie￿55¥￿ experience and corn￿￿r￿ to SU￿￿1$9 0118sFrfts ol thè operation of the chanty. Regular Trust8ès' mè8tiftgs with #ffe¢tr￿ rop¢rbng to ensure proFer review of OFerations. Th8 e5tsblishrngnl and rna1ntsnan￿ ol an effective and comprehensive system ol intsmal ￿ntrol to erysure that th8 Trust88s' f￿￿￿￿al r•5pon5ibil￿￿s are prcpgrty (*scharged. M8intenart¢* ofgo¢d ral8tion3 with core ￿Tr1erS ensuring ￿1 oblwJations arè mèt in arrth8n￿ wrth ￿8b￿ctiO of fiJr¥Jers. Continuing efforts to seek allemative sourc8s ol hJni*ng in ordor to di￿r$ify risk and reduce reliance on sp8offic fundws. Intem￿ control iisks are minimised by the implementstion of prc lh8 Finance and Resour￿ sub¢￿mrfI￿￿. The Trust¢os ￿ceIve quarterty Teports on tho fund and benchmarkiThJ performan￿, as wèll as fcffl)ally reviewirvJ tl strategy and fvnd suttabilty at bastevery thrag y&ars. The investrnent Stra￿Y foeJJsas on.. GrovAh assets.. Diversifi&Y acro￿ 4$$9t eLqss, gaoswaphy, and soctor to achieve loThJ.tsm) grthvth. Asset allocation.. Balanryn9 growth and protection assets to ta¥get an a￿￿et￿ nat retum ol a8.8% p.a. Cash flow needs.. Lower-vo18tiltty fijnds are used to manage ImrngJiate liquidity requirements. Investment ￿ndts aro selected based on ￿r 8li9nrnent th objactivas, costs. and risk-retum profiks. TnJst88s actively monrtor and manage insestmenl risk. Key are8$ in¢l￿e.. Dfversification acros5 8$8e¢ cjasses. $9Ctors. and 98ogrwhio¥ Usa ol acbv8ly managed fvnds wh&ro apprcfJriat• Klaintenance of adequatè ConsvJerats"on of caprtal volalilty in line vhth long-tenn goals Incorporation ol environrnental, ¥ocial and govemance IESG) prinapl$$ into fuTrJ seW"c Environmental, Social al￿ G0Veman￿ IESGI factm are integ181 to thè inv&stment se￿ct￿)n an¢J monitoriNJ pro¢8ss. The Trustee$ may ré*ièw thè inv8Stment mana9eTS' ESG policies and may engage or (I'sinvest from hJnd$ that do not al￿n with the Charity's ESG standard The investmgnt portfolio is maintair*d for ltsNJ-term financ491 naad, wlth no signifirant ￿[aw5 8xrActèd ober thè fN8 years. Investment Perlorniante S'nce the inffj'al £1.1m inv8strn•nt in Augwt 2024, thè valuè ofthè inwstmont p)rtfdh) cJ)nb'nues to grow. During the year. the porWolio yElded A net gain c. £115.Ok whth rgpiesènis 8 net ¥ebJrn ofo10.3%. and is above thp 8.8 % p.a. ts[￿. Th8 investment wrtrolios value at 3151 March 2026 totslJ8d £1.23 Rw?v4•9 Pollcy The Board of Tw5tee$ ha8 gxamined th8 charity's requirements lor cp8ralioTral r•s•r¥es in I￿jht of the main risks to th& organisatK)n. It ha¥ &stabllshed a policy ￿erebY Ihe unreslllcted fiJnds not cornmitt￿ or investÈd in t8NJiblè assets t￿1￿ by thè d)aiity should be 8 rnonths of ts eX￿ndItUre exduding the expendituré on finité wojects. This gives target of arourKI £SOJ,000 in gereral unrestri¢ted funds as a minimum. The Trustèè BoArd also vAsh to set as*Je 9&￿Tal r¢s•rve for iterns such as invgstrn8nt in IT infrastruclure of £20,000. The present of fr8e reserves available to thè ehanty total £1,589,891. This fioure comprk8e8 of the unrestn"cte•J reserves of £1,600,431 kn the unrèstheted ffixad assets of £10.540. The opwational reseryes are neèdedlo mget the woth'ng caprt81 roqu1￿ments oftha charity and 1he Board olTrustse8 11 Docusign EnvelopÈ ID". 41A48E80-ADAB-88D4-806&D137D3124052 HARINGEY CITIZENS ADVICE BUREAUX TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2026 8re ￿nfident that at this level they WOLld te to appropriatety manage Ihe actiV￿e$ ol thè tharity in thg event ofa t•tnporBry bul significant drop in cole fiJndirKJ. Thb is in lin¢ vmlh g￿r￿ra1 guKJance on c*arities 8rA not lor prtsfft o￿an159b0ny. and b*ilh three-month noth.￿ periods in contr8clu81 or ser￿¢*16Ve1 agreements. Statement of Board of Tru*t••8' R•*ponslbllltl98 The Trustees (who are also directors ol Haringgy Citizens Ad¥￿e Bureaux IOT the purpc6e$ ¢f ¢￿panY lawl are iQ¥Pgnsible for preparing the Trust8es' Report and the finan￿al statements in accordan￿ wrth appli¢*le law and Ui¥tgJ lfjrodom Accounts'r4J StaTrJards Iunlw PKcepted Accounimg P(8cbes). Company law requires trE Trustaès to prèpare finpncial statsrnents for each financial yèarlhat give a true and fair view of the state ol aNairs ol the charitable company, and of tre irwmiTrJ resources and applicth.on of rtt30urts8, inrlyding the in¢Lvno and exp8nditUfe of tr￿ charitablè company for that period. In preparing those flnancial ststgrwnts, th? Twstges are requir&J to.. s•lg¢t SI￿¢3b1& a¢counting polirjgs t￿n apply them cc*isistentty.' obsèNè thè Mèthtsds al￿ prin￿p￿S in the Chartbès SORP 2015 IFRS 1021.. make judgrnents and estimates that are reasonable and prudent.. stste whether aFplicatAe UK Accnunting Standard¥ havg toen folowed, Subject to any Ma￿ri01 tspathres disdosed and expl8ined in the financial statements., prepare 1he fin8nryal Ststernents on the going concom bas(s unb8$ it inappropriate to pr•surM that the charitab￿ cernpany wll o)ntinu8 in 0￿rating. The TrLtslggs 8r9 rosp￿Sib￿ for keeFing $d￿U5￿ accounting records that diwjcee with reasonab￿ accuracy at ony time the financaal position oltha charitabla company and enab￿ them to ensu￿ that Ihg fin8ncial statements wmp with the Cornpon￿8 Act 20C6. They are also rosponsible for safÈguardiro the assets ol the charitabb c￿rnparty and h9nrA for takn'ThJ reasonable steps for the prgvgnlion and dètection of fraud and other irrgJulariti98. Stalom•nt of D18c108ur• of Infomallon to A￿1110 In so far as the Trustees are aw*a'. there is Tr) rdevanl audit infcrnation olwhich tr￿ ¢horitabb oJmpanWs auditois are unoware", and the Trustees have taken all st•ps that they ￿ghtt0 have tak￿ to mak8 th8msdw4 aware of any rethnt audTt inforn7at￿n and to establish that the a￿litOr is awarè of that infO￿atiOn. The Trustees are responsible frjr the maintsnanc8 and integrity of the cotporate and fiftancial inlomiation includ6d on the charrtable company's websrte. Legislthon In Ihe United Kingdom goveming th8 pwparation and dissemination of ffinancial statements may drfler from leg￿latiOn in olherjuriad￿1)nS. AudStorn A resolution proposing that 8e8ver and Struth&rs bè rè-4)pointed as wdrfors ol th8 d)awitablg cornpany will be wt to the Annu81 General Meety'ng. Small Company Exemptlon8 The report olthe Tnjstees has been pr￿red tAkSng 8dvantsge ofthe small companw, èxwnptron of section 415IAI 01 the Ccffjpanies Act 200& The financaal slatements havg tsgn prgpared in att0rthn￿ with ts accountiNJ polici&s eet out in Th)tes to the accounts and Comply with the charity's govemSng d¢cum6nt the Charities Act 2022 and Accounting and Reporting by Charibes.. Statement of Recunmended Praclce applicabl8 lo Charittes preparing their actounts in a¢cotdance with the Fin8nry81 Reportirg Stsndard 8pplicab￿ in ihe UK aThY Rgwbk ollrelarrtt. This report was approved ty thè Board ol Trustees on 28th July 2028 and signad on its b8halfby'. 12 Docusign EnvelopÈ ID". 41A48E80-ADAB-88D4-806&D137D3124052 HARINGEY CITIZENS ADVICE BUREAUX TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2026 Lbm8 Relth Chalr 13 Docusign EnvelopÈ ID". 41A48E80-ADAB-88D4-806&D137D3124052 HARWGEY CITIZENS ADVICE BUREAUX INDEPENDENT AuDrroR'S REPORT TO THE MEMBERS OF HARINGEY cmzENS ADVICE BUREAUX FOR THE YEAR ENDED 31 PfiARCH 2026 Opinion Wé havè 8uditèd Ihe finaTrrial slatements of Haringgy Cthzgn$ Advi￿ Bureaux Ithe'eharitable ct)mp8nVI for the year ended 31 March 2026 which comprise th& Ststernont of Financial Activibes (incorporating the I￿oMe aThY Expenditure Account), Ihe BaLancs ShÈè( thè Statement of Cash Flows and nottrs to th8 financial Statements, i￿luding a summary of significant 8cwinting policw in nolg 1. The financial reporl'ng framèwork that has been applied intheir preparation is applicabk law and United ￿'ngdoM Acco￿tIng Standards. includin9 Financial Reporting Star¥Jatd 102 'The Financi81 Reporb'ng Stsndard applict*Jle in the UK ¥rwJ Rgpublic of Ireland. Iunited lQngdom Genèr81￿ A￿aPt¢d Accounting Prath"c*}. In our opinion, the finanrial statements.. give a tsue and fair viaw of the staté of the charitsble ￿mpanY8 affairs as at 31 Mar¢h 2026. and ol its inccxning resour￿9 and application of rpsource3, including its income and •xp8nditurg for the year then eTrJed', hav8 bèan prOp￿dY prepar&S in accordance with Unit•d ￿N￿dOrn Gengrally Accepted Accountirg Practke; and have been prepared in 8eeord8neo W[￿ th? rgauiTernents ol the Ccmpanles Act 20¢6. Basis foropinitin Wè eonducled our in accordan￿ with Intemab'onal Stsndards on Audits'ng IUKI IISAS IUKII and applicable law. OUT responsibilits.es under those starKlards arg fvrther doscribod in the Auditors rasponsibil￿e$ for the 8(hJit of the nancial statements $9th"on ofour report. We are independent oftr* tharita￿* cullpany in acc1)rd￿ with the ethical requirements that a￿ re￿vant to our audit of the financial statements in the UK, including the FRC'S Ethic81 Standard. and th8 provi8ions available for the audit of 5rn811 entities. in the circumstan￿$ set out in note 8 to financial 8tstements. and have our othar èthKal r￿pOnSIbIlitieS in accordanc8 wAh th6sè requirernonts. bolie¥e that audit ewd8nce wa hav9 oblainwj 1$ sufficient and appropriats to provide a basi¥ foi OUT opinion. Conclu8lonB relltlng to golng conc•rn In audibng the financial stat•m8nts, ￿ have c￿￿lUd￿d that th? Board ol TrUst￿S, usa of ths going concem basis of accounting in tha p￿parati￿ ofthe financial 8tat&nents Is approwfjate. Ba$e(l on thfrwork %se have perlormed, we have not tdentthèd any material urrRrtaintss ￿lating to events oreondition¥ thac indiwdually of collectively, may cast sKJnfficant doubt on the Charitable Company's abilrty to continue a5 8 90irs n￿M for a pericKI of al1ga$t monlhs from when the financial statemènts arè aulhorisgj for iBSUe. OLtr r•sponsibilit"és and t1￿ responsI)il￿e8 of th8 Board of Trusta&s wrth rtrsp¢¢t to goiThJ conc&rn are ¢J8seribed in t Ièv8nt sactions ol this f8ForL Oth•r Infom?atlon Th8 other infomation eoMprlse$ Ihtr inf¢miatKJn ir￿luded in the Trustgas, Report other than the finanual ststements and our auditorfs reFKJrt thereon. The Trustees Iwho arè also thè directors of the chantable company lorthe purpose$ ol cunpany lawl are resp)nsible forth• oth8r infotrnation. Ouropinion on Ihe finanaal statèments does not ￿Ver the other infonnation and, exc8Pt to Ihe extent otherwse explicitly stated in our relklrt, w& do not expre$8 any fom) of assurance conclusion th8non. Ift COAneetion wffh our audit of the financial statemènts our rèsponsibilty is to read the ot￿r information and, in doing , consider %thether the olher information is matèrially in¢on$ist8rbt wilh the finanual statements or our krthvledge obtained in the audrt or othe￿iSe ap￿arS to bo materialty misststed. If we id8ntfy such material inco￿$tenrie$ or aPpar￿t mat•rial rni5ststemgnts, we are re(wired to detemiinewhetherthere 1$ a rn81gri81 misstatement In the financial gtatèmènts ora material rni8Statementofthe other Infonnthon. If, based on the work we have perfomiad, w& concludè that thèrè is a matèrial misstBtemernt ofthig other inf0mlat￿n, we arg ￿quired to report that f&X. have nothirg to report in this regard. 14 Docusign EnvelopÈ ID". 41A48E80-ADAB-88D4-806&D137D3124052 HARINGEY cmzENS ADVICE BUREAUX INOEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF HARINGEY CITIZENS ADVICE BUREAUX FOR THE YEAR ENDED 31 IAARCH 2026 IAatt•r• on whleh w• ar• requlred to r•port by •xc•ptlon We have nclhiTrJ lo rgport in rnspect OF ihe followirrfJ mattars in ralation to which the Ch8ribe$ IAc£rAJnts ￿(1 Reports) Regulations 2W8 require u¥ lo réport to you if, in our ¢Jpinion.' the infotmath.on given in the financial $l*mgnts Is i[￿nsiStent in any materi81 resp￿ wlth th8 TrLtstees' Report. or svffio•nt acc￿)Unting records ha￿ not b88n kept.. or the finanrial slat•m•nls are not in agreernenl wrfh tha aCC￿nting records.. or wè have not recaved al the infgrnatm and •yplanat*)ns we require for our audit. R￿pOn01b1llllgJ of Tru•t••s As *x￿alr￿d more ft11￿ in the Statèment of 808rd of Trustees, R•sponsIbil￿.*9 set out on page 12, the Trustéès arè responsiblè for the preparation of finanoal statements bthich give a true and fair and for such intemal control as the Trusteas datermine is necessary to en8blg Its Fxeparation of financial st8temènts that ara fr08 from rnatsn'al M￿stAtement, w￿thOr dutr t¢> fraud or 8rror. In pr¢p¥ring th6 financial statemenis. the Trust•￿ are responsible for assessing tho chaiitable company's ability to conb.nuè 8s a going COn￿M, disckjsing. as 8Wicable, matters relatsd lo going ¢on¢trrn and using th& going corKEm basis of ac£ountin9 unl•ss the Trustees either intend to I￿U￿48t￿ the charitable ccfflpany or to C*￿ cprO￿Ons, or hBve no realistic alkmative but to do so. Audltorf• r•spon•lbllltlg6 fortho •udlt of flmnclal 6tat•rn•nt• IN¢ hove be8n appointed as auditor under $8CtKn 144 of thg Charibos Aet 2011 and report in accorda￿ vthh reyulations made under sectr'¢)n 154 of that Act. Our objectives arè to obtoin reasona￿• a6suranc¢ about whether the finanrAal 3taternènls as a whok are free matsrial misststgrnent, whether due to traud or error, and to issue an auditorfs report that indudgs our opinion. Reasonable assurants is 8 hKJh levd ol assurance, bul is not 8 guaranteè Ihat an audrt c£Jnducled in 8￿rd*£4 wrth ISA5 IUKI will always detert a m8t¥rial mk8ststement when it exists. M￿StateM8n1S can arise from fraud Or effor aThJ areccmsi¢Jered matsrfal il, indwidually or in thè aggragat&, they COU￿ reasonably ￿exp￿Cted to Influen￿ the ecOn￿1C decisions of usèrs tsken on the basis ofthe8e finan(ial slataments. A fvrlherdescriF￿0n of our respongibilitiès forthe gLhJilolthe fin￿￿81 ststemonts 1$ located on the Finanri81 RèportirKJ Council's ￿b41te at www.frc.org ukl8udltors￿pOnSi￿.1rtle5. This descripts'on foms part of our auditorfs report. 15 Docusign EnvelopÈ ID". 41A48E80-ADAB-88D4-806&D137D3124052 HARINGEY CITIZENS ADVICE BUREAUX INDEPENDENT AUDrroR'S REPORT TO THE MEMBERS OF HARINGEY CITIZENS ADVICE BUREAUX FOR THE YEAR ENOED 31 141ARCH 2026 Ext•ntto wthich Ihe audlt wa8 coMld•r•d capablo d d•tscting irrtgularltl#4 Includlng fr•ud xlèntify and 8SSèg9 the risks of matsrial rnisststsrnent of the financial statements. whethor dug to traud or eryor. nd then design and perfom audrt pro￿ureS responsive to thosè risks, inclLbJirg rknining audit ev￿gr￿a that is suffioenl and 4)pr¢¥riate to prov￿ a bagis for oui opin￿. In idents"fying and addressing iisks of m?iwial misstatgrnent in respect of iThoJularrtJ"&s, Incjuding fraud and non- ¢ompli8n¢& th laws and regulatsons. our proodU￿S induded the following.. We obtw'ned an understAndiry of laws and that affe¢A the charit￿￿ company, focusiro on those that a dirset Éffect on the financial $taterneTrts or that had a ftJTrJarnental eff8Ct on its oparallons. Koy18ws regulations Ihat Wg identified included ihe Compan￿8 Act 20(E, Charities Act 2011. Chariti"8$ Rtgul8thJns 2008. tax legi3lation, heahh safety18gisl*"on, and employmènt legisJth"on. We enquired ol the Trustees and r#V￿W•d ¢orrsspondonce and Trustee ￿eting minutes for eVkIen￿ ol no compliance ra￿vant laws and regulations. abo revE*rd controls th8 TnJste8s have Sn ￿a￿, whgro nacass8ry, to ènsurè Compliancé. We gained an understsnding ol th8 contrc4s that Trust￿ havg in to prevent and detect traud. IA eTh]uired of the Trustees about any incpdences of fraud that had tsken place durirvJ the accountir¥J p8ri¢xI. The risk ol fraud and non-complianc8 wth laws arKI rggulation5 and fraud wa5 dY8cuss&J within the auditteam and ts We￿ planned aThJ ￿erfO￿￿ed to address these risks. We revpW￿d financ4al ststernents disdosures and tested to supports.ro docUM￿tal￿)n lo ass￿ compliance with relevant law8 and regulatr'ons discussed above. We enquired of the Truste￿ about actual #n¢J potsnlial lrtigation and daNns. We pèrfomi8d 8nalytiC81 proeé(furés to identify 8ny unusual or unexkECted relatsonships blat mvJht indicats risks of rnalgrial mi5Statsrnent dug to fraud. In addressing the risk of fraud due to managément ovèrridè of int•mal control$ we tested the appropriateress of ioumal entries and assessed whether the judgements madg in mgknng 8¢¢ounting e&tirnaies were indicative of tsnb.al bias. Due to 1hè inhttènt limit￿[onS of 8n audit, there is an unaVoida￿e risk that we may not have detecto¢ some material misstaternents in the financAal statements, even though w• have prcperty planned and perforrned our audit in accordanc£ with auiSitirrfJ stsndards. Foraxamplè, 88 with 8ny sudit, thère rernaired a hsgher risk ol non4etecbon of irregularits"es. as these may involve eollusion. forg8ry. inlenlion81 ornissions, mis￿pIeseTr￿tioTr$, or the overridè of intemal c(￿1￿1￿. W¢ are ngt responsible for pr8V8nting fraud or nOn-C￿p1tanC9Wth laws and regulaty.ons and Cannot tsxr*cted lo delecl 811 traud and non<0mplian￿ with laws and wuLth"ons. U8• of our r•port This ￿pOrt 1$ m*Jg to the chafitable Cornpany's Trustses. as a bcNJy, in accordanca with Part 4 01 th8 Ch8ribes (A￿Aunts and Reports) Reguktions 2￿8. ouraudrtw0￿ has téèn undèrtAkèn so that we rnight state to the charitab company's Trustees those matters we ar& requlrad to Ststs lo Ihom in an auditorfs repC￿ a￿1 for no other purpose. To the fullest extsnt permitted by law, we do not accept or a&8urne responsibility kn anyone other th8n t￿ charitab company and Ihè charrtablè company's Tru5tee5 as a b¢W for our audit work, lor this repDrt, or foi thg opinions wg have fortnwj. s￿nId6y.' LLP 458 Chartgrgd Accounlants str￿10ry Audltor Fbor 95 G￿h￿n Street LotKlon EC2V 7AB D4to: 31-Jul-2026 M￿z1*S LLP 1$ •ligit4• to act As Sn a￿￿110r in *errn8 of 3ection 1212 of the Companies Acl 20C6. 16 Docusign EnvelopÈ ID". 41A48E80-ADAB-88D4-806&D137D3124052 HARINGEY CtfizENS ADVICE BUREAUX STATEMENT OF FINANCIAL ACTIVITIES {INCORPORATING THE INCOME AND EXPENDMJRE ACCOUP FOR THE YEAR ENOED 31 MARCH 2026 T<)tsl Funds 2026 Total Funds 2025 Unre8tr1ctsd Rwstsletsd Funds Funds INCOME AND ENOOWhlENTS FROM,, Donations Charitable activiti98 Invesbnents Othef 269 733,264 22 14,003 358,879 1.092,143 14.603 16,452 TOTAL INCOMING RESOURces 748,158 358.879 1,lQ7.037 EXPENDITURE OM: Ch•rir•blè adwth.os 406.736 998.384 934,940 TOTAL RESOURCES EXPENDED NET INCOME I IEXPENDITUREI 166,510 147,857) 108.663 45,394 TRANSFERS BETWEEN FUNDS 16 {502421 fj0,242 NET INCOME I IEXPENDifuREI BEFORE OTHER GAINS AND LOSSES 106,268 2,3B6 108.663 45,394 Gains I1o$str$ on revaluation ol Inve5trnents 133,309 133.309 19,643 NE[ MOVEMENT IN FUNDS 239￿71 2,385 241,962 65,037 RECONCILIATION OF FUNOS: Totsl funds brothJht forward 1,360,854 1,360,864 1,295,817 TOTAL FUNDS CARRIED FORWARD 16 1.800,431 2,386 1.802.816 1,Hl,854 l of th¢ above results are derived from ¢onllnulThJ activibes. Al g8ins and losses T•cogni8eLI in the yèar8r8 incbJd&J above. The notes on pages 20 10 32 fonn an intsgral part ofthegè fffiana81 statwnents. 17 Docusign EnvelopÈ ID". 41A48E80-ADAB-88D4-806&D137D3124052 HARINGEY CITIZENS ADVICE BUREAUX COMPANY REGISTPATION NUMBER: 03501848 BALANCE SHEET AS AT 31 MARCH 2028 2026 2025 Note FIXED ASSETS Tangib￿ assets CURRENT ASSETS 11 10A39 11,194 Debtor6 Invèstments Cash at b8nk and In hand 12 13 131N30 1.232A60 2$7,092 1.631,082 58,337 1,117.543 216,573 1.392,453 CREDITORS." aMO￿ts Iglling due With￿ gne year 14 .714 37.915 NET CURRENT AsseT8 68 1.354,538 TOTAL ASSETS LESS CURRENT LIABIUTIES 1.604.907 1,365,732 CREDITORS.. amtsunts fallirg due after more than one year TOTAL TrET ASSETS 15 IlQ911 14.8781 1.602,816 1,360,854 CHARITY FUNDS Revaluats"on R8sor 16 152.952 2.386 19,643 Restricted funds Unwtricted funds 1.447N79 1.602.816 1,341,211 1,360,854 TOTAL CHARITY FUNDS For the year endiThJ 31 March 2026 the company was ents.tled to exemption from audrt under section 477 of t Companies Ad 20C6 relating to small cornpani85 but th8 Trusts•s' 818Ct8d to have an audtt Charities Act 2011. Dir8Ctor5' respOnS￿lI¢￿e$. The mwnbers have not wuirgd the wnpany to obtsin an audit ol its financial statsm8nts fort￿ year in qL￿￿on in a¢¢Ordan￿ wth *tk)n 476,. The directors aCknOw￿dge their responsibilities for rnmplying with the wbirernents of the Act wth rospgd to a￿oUntIng rfjwl$ and th& pr9parats.on of financtal statem6nts. These finanual statsments have bgen wepared In vAlh thg prow$lon$ appll¢able to ¢r)rnpanlg$ subi9¢1 to the Sm￿1 ￿mpanIo$. re91rn0. The financial ststements sel ovt on 28 July 2028 and were pages 16to31 were approv&J and 8ulhori8ed for i8su¥ bylhe Bo•rd ofTrusle•s on behatf, by.. Loma Reith Chair The notes on page8 20 to 32 fom) an integral part of these flnanclal statements. 18 Docusign EnvelopÈ ID". 41A48E80-ADAB-88D4-806&D137D3124052 HARINGEY CITIZENS ADVICE BUREAUX STATEMENT OF CASH FLOW8 FOR THE YEAR ENDED 31 MARCH 2026 2026 2025 Cash flow Inwn op¢r*tlng aetlvltl•• Net CY5h flow oFerating ac*wties 54130 S2,511 C•¥h flow¥ from Inve8tlng •ctlvEtle¥: Dividends, interest and rents from investments Purchase ol investrnents 22 5,215 11,100,OLK)I 19,0621 11,103,847) Purch859 oltan9ible fixed assets Nèt ca•h provided byllu¥8d Sn) Inv••Ong actlvltlg8 14,0331 14011) Ca•h flow from finan¢FTrg actlvl*l•• Repayrrents C&f borrowings N•t Cash provld•d byllu¥•d in) flnanclng activiti88 Chang• In ¢￿h and eash •qufvalents in th• y￿r Cash gnd cash equivalents broughtfomard Cash and ca8h oqulvalgnts cAr￿*d loThArd 50.519 216I73 11,051,336) 1.267.909 267m2 216,573 Not• I Nèt movement in fvnds D8prèciab"on IGainsl11058es on invèsbnants DIvi￿ndS and inteTBSt frwi In￿tr￿ents Decreasel Ilncwasel in debtOTS Increasel Idecreasel in ￿￿dItorS Nèl cash inflow from oFeraling ￿t￿lI]8$ 241.962 4,688 1116,0171 1221 (73,0931 {3,988 65,037 3,7C 117.5431 15,2151 112,4051 18.937 52.511 The notes on pages 20 to 32 (om) an intogral part ofthe8e flnanc4al ststsmgnts. 19 Docusign EnvelopÈ ID". 41A48E80-ADAB-88D4-806&D137D3124052 HARINGEY CITIZENS ADVICE BUREAUX NOTES TO THE FINANCIAL STATEMEKrs FOR THE YEAR ENDED 31 MARCH 2026 SUMMARY OF SIGNIFICA1￿ ACCOUNllNG POLICIES 1.1 G•n•rnl Infomiation *nd basil ol pr•￿￿110￿ HarirvJey Craze￿ Ad￿￿ Bureaux is a regstered Charitable ￿rnpany #mlled by 9uarantee (Charty number 1C69301. Company nurnLEr 03S018461 with the Chanty Ccffimission and Registrar of Companies in EngLand and Wales. In the event olthe Ch￿ty being wound up. the liability in respect of the guarantee 15 limited to £1 per mernber ofthe Charity. The 8ddress of the registered office 19 20E WatheofGardans, London, N17 7DN. The nature olthe Charity's operations and principal activits'es are the prornol'on of any charitable pU￿oseS for the benefit ol the community in Haringey and surroundin9 ar885 by th? adv8nc8rnent of edurab"on, thè proteclion of hetith and the relief of poverty, sidf Irdand (FRS 1021, the Charlties Act 2011, the CcmpanEs Act 2Crf)6 aThJ UK Gen?ially A￿Pts￿ PraGto. The financial statèmants are prepared on a going con￿rn basi8 un￿r the historical cost Conve￿On. Th8 finanual $￿t￿entS are prepared in sterfiro which is the funr*onal wrrency ofthe Charity and rouTrled tr>the nearest L The signiffcant acwunts.ng wlrAeS applied in the preparation ofthe6e finanual statements are set out These policies have been consistenlly applied to all Yea￿ presented unless Othe￿7* 5tst&Y. 12 Funds General ftJnds8r& unrostri¢t*d lunds whlch ar08vaila￿e lor uge atthe discration ofthe Tnjstees in furtheranc ofthe geTr&ral obj'ectives ofthe Chartty and whKh ha￿ not tean d&signat6d for othar purposas. Restricted are fvJnd5 vjhich are lo ￿ used in *cordan(* with sp8eik rèstrictions imwséd by donors or which have been raised by the Charfjty for particular purposes. The eosts of rai*ng and administering sud) run05 ?rg Ghaiggd &gain$l lh& spac1￿ fuThJ. Th8 aim and us• of Oach r•strthl fuTrJ Ls set out In th8 not88 to the financial staternents. 20 Docusign EnvelopÈ ID". 41A48E80-ADAB-88D4-806&D137D3124052 HARINGEY CITIZENS ADVICE BUREAUX NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 SUMMARY OF SIGNIFICANT ACCOUNTING POUCIES {¢0nYnu￿l 13 lth¢¢mè roeognltlon Al incoming resourc45 are induded in Ihè Slatament of Finanaal ActiWtI￿ IStsFAI when th& Charity is legally entiled tg thg incomè aft•r any perfom8nce ttrnditKins ha￿ baèn met, the amount can t* measured ￿lIablY d r( is p￿ba￿e Ihal inc￿e will be recAiv&J. For donat￿n5 to be recognis&J 1hè Charity will have been nOtif￿d of tlw 8mounts and the seltlemenl date in writing, If thgre am ￿ndItionS attached to thè don8th.on and this w4uires a le¥el of terft)Ml8n￿ before enty'yement Can be ctitained then incorne is d?f8rrad uniil Ihose conditions are tslly mgt w thg lulfilment of those conditions is wlhin the control tsf th8 charity aThJ it is prc&abkg that they will be fuffilkd. No amount is irK1uded in th• financial statements for vduntser time Trn line wth the St*rnenl of Recommended Pr8¢1i¢e appllcable to charttie5 prep8rin9 th*r financial statamonts in accordano ￿ the Financial Rep¢rtiNJ Standard applicabb in the UK and Republi¢ of Ir•l8ftd IFRS 11r21 issued in Oth)￿r 2019. Further dètail of the contribution olvdunteers 1$ gI￿n in the Trustees, Report. Inc¢ffj• from goverrment al￿ other grants and contracts is recognised 8t tsir valuo Ihe Charity ha entthrnent after any perfomianc& o)ThlitIor￿ have been m?1, it is probabl& that the income wll be d thè amount can be measured reliably. If éntiuèment is ncl met then these amounts are deferfed. Interest on ￿ndS held on deposit is included whèn re￿1vable and the amount ¢an L* m¥gsure4J reliably by Charty," llis 1$ notmali¥ upon notification of the intarast paid or payable by ￿ 8artf_ 1A Expend1￿1* rKognlllon All expenditure is accounted for on an accruals basis and ha¥ boen dassified unthr heading5 that ￿gregatt all Costs related to the category. Expenditure is r8cognised whgre there 15 a legal or ￿)StruC￿Ve rt)ligation to make payments to third parb"6S that wll result in the oufflow of 8eoncmic benefit E￿e￿it￿re on ¢haritobl activib'•S lrtILAles all CA)sts incJJrred on furthgwing thè obj'acts of the Chty. lThecoverabb VAT 1$ tharged as an expense against the activity for %thitt* the rdated exwdrture aro39. 1.5 &pport to*ts allo¢atlon Support costs ale those that assist th¥ work of the Ch8rty but do not diwly r8prasant charitabb XtiV￿.eS and indud& offi¢¢ ¢)%ts. govemanc8 costs, adrninistrati4È payroll costs. They are incurred in support of expenditu￿ on the objects ofthe Charity and indude project manajernent carti8d out 81 Hèadquarters. Vvhere support￿Sts ￿nn0t b8 diredty attributed to p8rtiaJlar hèadings thèy havealocoted eM￿nd￿re on chantab activib'es on the basi5 of staff lime invofvoj in the acbvity. The anatysis of tMe8e c03ts is indudad in Note 6. 21 Docusign EnvelopÈ ID". 41A48E80-ADAB-88D4-806&D137D3124052 HARINGEY C￿1ZENS ADv￿E BUREALIX NOTES TO THE FINANCIAL STATEhlENTS FOR THE YEAR ENDED 31 MARCH 2026 SUMWIRY OF SIGNIFICANT ACCOUNTING POLICIES Icontinugdl 1.6 Tangible flxed a•8ets All assets costiro more than £5thJ are capitalised. Tangible fixed assets a￿ stated at cost lor deemed cnstl or ValUa*"c￿ ￿$S actsJmu181ed depreciation and accumulated impairmgllt los89$. Cost indudg5 ￿sts diredy attributable to makirKJ Ihe 8$sgt ￿pable of operatin9 as intondgj. DepreCiat￿n ￿ provided on 811 tangib￿ ftted assets. at rates ¢alculated to write off the o)st, ￿sS èsts"matsd r8sidual ¥alug. of asBel on a systematic baskq over its expetted useful lif8 as frjllows." Comput8r equipment Othèr office equipment 33.33% Straight line 20.00% Straight lir* 1.7 Dgbtor• r¢¢•iv•blo and ¢redStor• payable wlthln one year DÈbtDfs are rewnised when the Charty k8 legally enb.tled to th& Sncome after any perfrJnTra￿e cond￿0￿9 have tfjgn met, Ihe arnount can be measured r6liabty and rt is probabk that the in¢(Kn? will be receNed. Creditors ar• recognisad when tha Charity has a prasant lÉgal tsr ￿￿tructive obligation ra$ulling trom 8 ￿1 ev•nt and tho 8etUemènt 18 èxt¢￿ to regjlt in an outfi￿* ofeconomie btrnèffts. 1.8 Provlblo Provisions are recogni8ed when the Charity h85 an obllw'on al the balan￿ sheet date as a result ol a past event, it is prOba￿e that an cthlow ofaconc*)7ic ben8ffts vlll bo r￿UIred in $e￿ernent and ts amountcan b8 reliabty estimated, 1.9 Fln•nclal Instrum•n The Charity only has finarKK91 assetsgnd finandal lfiabHit*s of akind thotqualfy as basicfinancial instrum•nts. Cash is held at cost. Other basic financial instruments otè initsalty f?￿gnised at transaCt￿n value and suttseq￿ntty measurwj at amortLsad cost using thè alTèctNè Intèrèst methc 1.10 Le¥•es Assets acquired undar finan￿ leases are capitaliwf and deprerAated over the shortar of Ih81&858 tgrrn and th& u$efvJl life of the asset. Minimum lease payments ara ap[K)￿0￿d between the finance charge and tlw oduction ofiho outstsrKling ￿ase ￿abilty usiry theeffecbve interest mathod. The rgl*d obligabons, net of future finar￿ charges, arg inclu¢Jad in cr8drtors. Rantals PAY￿1& and récEivaAe urKler operaling bases are charpj to the Sta￿￿nI of FinancAal Athmties on a stra￿3ht lin• basis over the ￿rIOd of the lease. Docusign EnvelopÈ ID". 41A48E80-ADAB-88D4-806&D137D3124052 HARINGEY CITIZENS ADVICE BUREAUX NOTES TO THE FINANCIAL STATEMEPUS FOR THE YEAR ENDED 31 MARCH 2026 SUMMARY OF SIGMFICAIIT ACCOUNTING PoL￿lEs l¢ontlnu9dl 1.11 Employeo b•n•frt9 The Charity QFerat8s 8 defined coniribulion r*￿I￿n s¢heme. Contrit￿tiOnS to vthich are expèns811 in the ststsment ofFinanc491 Acb"vfaes as t￿Y berm payable. 1.12 Toxollon By virtue ol S. 478 Cworatlon Tex Act 2010, thè Charity ig 8xempt from c(￿porabOn Tax. 1.13 Golnq concern The fina￿181 statÈménts havo bgan prepared on a goiry ¢one¥m ba&s as tho Trustses bdvavg Ihat n matsrial un￿rtaIntI￿S exist. The Trustees have ¢onsJdered tha lèvèl offunds hekj and the eX[￿￿dI8Ve1 of Ineomfr aTrJ expenditure for 12 months trom aulhorisiTrJ these financial $tstsrnonts. The budgeted income and &xpendituro 15 wffi¢ient wth th8 level of reseryes fcf Ihe charty lo ￿ able to c￿lTrue 8$ a COr￿ern. 1.14 Judyements and k•y •our¢•8 of •8limatk>n uncortalnty Th8 lollowngjLwJganents lapart frcln th059 invOl￿n9 èStim8t&sl have tEen rn&Ye in Iho pro¢gss ofapptyiTrJ Ihè atx)ve accounl'ThJ polirygs that have had the most sYJnificant offect on amounts ￿CogniSed in the nancial statements.. D8pr8ciation rates for tsngible fixed assets Basis of valuabon of finan¢i81 inslruments 1.15 Inv••lm•nl• Invesbnonts 4￿ ¢lassffi8d as cUT￿nt assets arkl stated at martet value. from invèstrnents . Cred￿ to the Income and ExperKliturg Actount on a receivab￿ basi5. Movem8nts in m8rk6t vaue of investments are tsken to t￿ revaluation fund via the Staterrenl of Compr8hensN8 Income. 23 Docusign EnvelopÈ ID". 41A48E80-ADAB-88D4-806&D137D3124052 HARINGEY CITIZENS ADVICE BUREAUX MOTES TO THE FINANCIAL sTATEmE￿r$ FOR THE YEAR ENDED 31 ￿R¢H 2026 I INCOME FROhl DONATIONS Unrn•tri¢tsd Fund 2026 Restrlct•d Fund• 2026 Totsl Funds 2026 Total Funds 2025 Donats'c￿s 269 3. IN¢OhlE FR(XI INVESTMENTS Unmtrict•d Funds 2026 R￿trIcted Funds 2026 Total Funds 2026 Totsl Funds 2025 Bank interest 22 22 5,215 In 2026. all income frcln inveslrnents was unrestricted. INCOME FROM CHARITABLE A¢TPrfITIES UnrèstrSet*d Fund• 2026 Ré¥trlcted Fund8 202fj Total Fund8 2026 Tot81 Funds 2025 London Borough of Harlngty Inlomation Advice and Guidanc 726.536 726136 786,871 Big Lottery Advb> C¢nne¢t 44207 43207 24,771 Great•r London Authorlty Cost of Lfvir Family Finanaal R￿l￿nCe Parlnership 37.726 37.726 44,430 We Are DlglLg1 Pound Advic8 (728 6.728 16,456 Vthltt1ng￿ NHS Tru¥t NCIL Red Cell se,0 68.0(Kl 48.333 Bridg• Ren8w#I Tru8t ome From Hosprtal 23.207 23,207 17,646 Clllz•ns Advlc• Remote SeNce Delivery 49,151 49.101 45,375 D•bt Frge Advle• Debt AdvKe 68.615 68.615 DebtAdvlce Modern18atlon Fund Debt Ad￿7￿ Modemisation Fund Totsl 48,724 48,724 963.882 In 2026, olthe totsl incorne from charitsble activitie$, £733,264 was unreslrthJ ancl £358,879 was r8stricknY. 24 Docusign EnvelopÈ ID". 41A48E80-ADAB-88D4-806&D137D3124052 HARINGEY cmzENS ADVICE BUREAUX NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 . EXPENDITURE FROM CHARITABLE ACTIVITIES Acvvltl Undertaken Dlr•ctty 2026 Support Costs Totsl Funds Total Funds 2026 2026 2025 Gre*r London Authority - Cost of Liviffj Greater London Authot6ty- FFRP Dobt Advi￿ Modomisation F￿)￿ Debt Fr88 Adwc We Arè Digital Remote Service Dglwery ICIIAI Advice Conn Gsn*ral Home From Hospital NCIL Red Cell Infomiation & GUvja￿A UAG} Total 34.762 20.067 44,082 $6.$64 6.728 28,149 33.047 50.356 18.678 43.1S9 366,069 700.851 17.753 11.119 4.642 27,396 52.515 31,176 48.724 B2,959 6,728 46.76S 48.177 $0,356 31.646 64.773 634.565 998.384 63,838 29,9efj 58,023 28,516 39,679 18,253 54,014 642,651 934,940 18.818 1S.130 12,966 21.614 168A96 297,733 Total support Costs of £295,84112024.. £239,267) are analysgd in Not6 6. . ANALYSIS OF SUPPORT COSTS 2028 2025 Wagos and salaries lintjuding Natv)nal Irtsuran¢x and Pen$K)nl Premiges costs offi￿ Costs Staff & Voluntegr GDvemanc4 cx)sts Othor Total 193,271 41.776 44.882 4.702 12,806 698 297,733 184,359 45,530 48,159 5,161 11,848 582 295,639 Total gtsvemanr£ costs 01£12,509 {2025.. £11,84818re analysed in Note 7. 7. GOVERNANCE COSTS 2026 2025 Audrtofs remuneration- auditof the financial statements Auditors remuneration- preparation of financol statemènts Legal and professional 8.943 2.179 34 1,350 12,506 8,616 2,099 1,099 11,848 Total 25 Docusign EnvelopÈ ID". 41A48E80-ADAB-88D4-806&D137D3124052 HARINGEY CITIZENS ADVICE BUREAUX MOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 8. NET INCOME I (EXPENDITURE) FOR THE YEAR 2025 Depreriabon of tsThJible fixed a5sets'. owned by the charity Auditors, ￿Unerat￿n- Audit of the financial statarnants lindus1￿ olVA Auditors, remunaroffjon- Prgparaoon ol finanoal st*ments {In￿U81Ve of VAT) 4,688 3,LQ 8,616 2,099 2.178 In common swth m8Thy other Organisat￿n$ of our stse and nalure we u#¢ our audittsrs to 88¥i3t wrfh the prepaTatK)n ofth8 financial statemènts. 9. KEY MANAGEMENT PERSONNEL REIAUNERATION AMD EXPENSES The Charity Cons￿￿&1$ its W managomanl p9r50n￿l o)mprise; The Trustees Chief Executi Head of Finan￿ Rgsource Hèad ofAdMet 8nd Qualty Trustees nether received norwaived ary remunero*on during th• y•ar12025.. tNILI. Thetotsl •mount ofempl¢*y¢¥ ￿n*￿ts rs¢oivsd by other key managernent personnel is £193.581 (2025.. £185,028). The Trustees had £NIL expenses reimbursed during the year12025.. tNILI. No #mounts w¢r& patd to Tru8iees to attend training coursès12025.. £NILI. 10. STAFF COSTS ANO EMPLOYEE BENEFITS 2028 2025 19£ Wages and salar￿$ sc￿la1 security costs Other p9n4on costs Totsl 681.30$ 63,749 568.989 51.046 16.192 636,227 658,118 No staff costs or employee benefits were patyl by rglatsd partlgs. Aggregate nurnter olfull t¥ne equivalent staff whose reMu￿ration &x¢egde¢J £60,CQO in ts Fericd." 2026 2025 £60,CrfJO- £69,999 £70.CKJO- £79,999 26 Docusign EnvelopÈ ID". 41A48E80-ADAB-88D4-806&D137D3124052 HARINGEY CITIZENS ADVICE BUREAUX NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 10. STAFF COSTS AKI EMPLOYEE BENEFITS ICONTINUEDI The ¥v¢ra9e monthly nurnber of kprsons gmph)y&J by the Chafty durlng thé y8arwas as follcpNs.' 2026 No. 2025 G8Mralist athce Wa Ara Digrtal CrtA- Cosl ol LlvSng Support 6taff CtN- RSD NCIL- Rad Cell GL4 AdvKe Conr*t Dèbt Free Advr Homè from Hosprtal Debt Mod8misation Fund Total 15 11. TANGIBLE FIXED ASSETS Computgr Equlpm•nt Oth•r Flxed A￿ets Totsl At I￿)ri1 2025 Addrtv)ns Di5POS815 At 31 Mar¢h 2026 595 4,033 21.867 22,463 4.033 4,628 21.867 Depreclatlon At 1 Aptil 202S Charg¢ for the year Disp¢A8ts At 31 Illrch 2028 10,872 3,862 11,2e8 4,688 826 1.222 14.734 14956 Ngt book valu• At 31 March 2026 3A06 10 39 At 31 March 2025 198 11.193 12. DEBTORS 2025 Trad& debtors Prepayments Other debtors Totsl 122.659 8,171 600 131.43 50,250 8,087 58,337 27 Docusign EnvelopÈ ID". 41A48E80-ADAB-88D4-806&D137D3124052 HARINGEY CITIZENS ADVICE BUREAUX NOTES TO THE FINANCL4L STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 13. Imi•stm•nts 2026 2025 Market Value BcTrught Fon¥ard 3110312025 'Adi*lion During Ygar 1.117,543 1 100 000 1,100.000 1,117,643 116017 32 Nèt Mo¥8￿￿￿1 in Fund During Year M8r1(èt Vakn 88 at 3110Y2026 1 117,543 Caththghts Fund B•lance & Imie81m•nt managom•nt eo•t bre•kdown E6tlmatsd Inveslment managwn•nl cogts Openlnq Bahnco at I Aprll 20 Clojing B¥lanco at 31 March 2026 R•valuatlon golnlllos61 Addltlono Parn￿110n Trading AeLount (Cash Aco)untl PCP126143 IBNY Sustainable Global Dynamie Bond Fund) PCP126144 IL&G Wodd ESG 08vebp&J lTrJex Fundl Tt)tsl 726 12 738 332,870 -18,303 16,859 331,426 1.117.$43 {18,2921 133,309 1.232 14 CREDITORS: AMOUNTS FALLING DUE IMTHIN ONE YEAR 2026 2025 Net oblig81iors ￿der financ818as8s and hlre pur¢hase ox)tracts (Note 201 Other taxation and sw?18ecurity Other cr8ditors Trade Cwdilor¥ Accruals Total 2.787 15.311 3,256 12,847 87 6,646 15,079 37.915 4,081 36.714 28 Docusign EnvelopÈ ID". 41A48E80-ADAB-88D4-806&D137D3124052 HARIPIGEY CITIZENS ADVICE BUREAUX NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 20 15. CREDITORS.. APK)LTrITS FALLING DUE AFTER MORE THAN ONE YEAR 2028 2025 Net L*)WJafjon$ und9r finance18ases and hi￿ purchase contrads (Note 201 2,787 3,256 OblwJabons underfjThance leases al￿ hirè purchas8 contracts, induded above. 8r6 payable as folkn￿. In one year or morè bul less than hvo years In tr40 year3 or morè and less than five years In five years or more 70ts1 2.091 4.878 2,091 4,878 29 Docusign EnvelopÈ ID". 41A48E80-ADAB-88D4-806&D137D3124052 HARINGEY CITIZENS ADVICE BUREAUX NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 f4JARCH 2026 16. FUND RECONCILIATION Bplonce ¥t Income 1 April £ 2025 Exp•ndlturn Trnnsfgrn In I Out Galn I Balance at 31 •rch 2026 Ro¥•lua¢ion Re8eThe8 19,643 133.309 152.952 Unrestrlrted Funds Gongr81 funds Designaied fvnds 1,281.211 60.000 1,360,854 748.188 1691.6481 {50,2421 1,387.479 60.0(KI 1.600.431 74¢158 1591.6481 100.242} 133,309 R•8trlct•d Fund• Ad￿¢? Connect CitA- Remote SeNic Delivery Debt Admch Modemisalitin Fund Debt Freg Adwc GrÈÈtèr London Authoiity- Cost ol Living Greatar Lon¢Jon Authority- FFRP Home frorn Hospitsl NCIL Red Cell 43.207 148.177) 4.970 49.151 146.7e6} 2.385 48,724 68,615 148.724} 182,9591 14,344 37.725 1515151 14.790 30.260 23,207 68.000 368.879 131.170} 131.646} 164,7731 {406.7361 926 8M39 6,773 50.242 2,385 Totsl Funds 1.360.854 1.107,037 (998,3841 133.309 1,602,816 Tho rnslrithd funds are Icr the following puws.. Greatsr London Authorty- Cost of knwng, i8 a proJ8et tr> prwd¥ advice to $upport crisis prevention in the ost-014iving crisis. AdV￿e Connect is a Big Lottery funded project w)rf(ing in ￿rtn￿[shiP wilh Pro Bono Communiti89, to train law stud8nts to prov*Je telephone advi￿ to d*nts wrth is8￿ relating to renting homes from privats s8¢tor 18ndlords. CitA Remote servi￿ Ddwery prowd8d fund¥w is to enat4e Ihe &ldrtional ￿mOte deliwary ol advic* to more dEnts phone. chat, èmail 8ThJlorvbJeo. NCL Red Cell project is funded by ￿IttIngton NHS TrLk8t to provKle a generalist adviser fwjs on weffare and benafft to sicklè (*ll and thalassÈrni8 patrents and their I￿lI1￿s. Home from Hosprtal is a Haringay Counul fundèd proje￿, w)rking in partnership with Brid￿ Ron8wal Trust to prowd& M)fomi8tion and rgfgtTal to services frjr pati8nts trAns￿OnIng from hospital bad( lo hc*ne. Greater London Authonty- FFRP fiJAds the d#lNgry of advi￿ as part of the Famity Financial Rosili&nce P3rtne￿h1p, working out of Family Hubs, with the ain to pr&vent or alltrviate financial hardship. Thè Dèbt Advi¢¥ M￿Jg￿nISation Fund provided a grant to update how charities dglivgr freg debt advice. This indudèd upgradirrfJ okl t￿hn?￿9Y. implementing n8w d￿JrtaI platforms 8Th1 bulldirrfJ to wist Case mÉnagèment tODIs. Tha Dèbt Fw Adw¢e fvndu)g w89 to prOv￿je debt ad￿￿ and cas•woth piovi&ion to wlngrable peop￿ in Haringey. Docusign EnvelopÈ ID". 41A48E80-ADAB-88D4-806&D137D3124052 HARINGEY CITIZENS ADVICE BUREAUX NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 l•lARCH 2026 17. ANALYSIS OF NET ASSETS 8ETWEEN FUNDS Unr••trletsd Restrlcted Fund• Fund8 2028 2026 Totsl Fundg 2026 Total Funds 2025 Taroibla Fixad Assots Current A%sats Creditor5 dutr thin year Credrtor5 due in mlxe thgn ong year Total 10.640 1.628.696 136,714} 10,540 1,631,081 136.7141 11.195 1,392.453 137.9151 1,800.431 2.385 1,602,816 1,380,854 18. OPERATING LEASES Al 31 March 2028 the total ol Ihe Ch8rity5 fuiurb minimum lease puyments under Th)Tr¢ancÈllablg operatlng lea5eB for18nd and buildin95 ar8 as follows.. 2028 2025 Amounts ptyablè: thin 1 y8ar 88tsvegn 1 and 5 yogrs Totsl 18,0(Kl 18.OCKI la,0￿) 18,000 19. RELATEO PARTY TRANSACTIONS DuriNJ the year. ￿ wfg 01 th& Chief Ewutivg Olfic*r provpJ8d t8mporary secretarial supp)rt to tho Board its sthrfornmitt09s, in¢luding minLrte-takiw and the preparation of wrttten rn•&tir¥J 5urnrnaii8S. Paymentstotalling £1.350 were mad9 during the yaarforservi￿s prwded in ¢onne¢tion wrth ning The rernuneration was r0vBW￿ And consthr8d appropriate, retscting rates paid for comparabÈ servicw and ¢on$i$tent with those P8id in previous 8rygam&nts. 20. OBLIGATIONS UNDER FINANCE LEASES 2026 2025 In less than cne year In one year or more bul less than two yea In fvrfr> years or more and less than five years In five or mor• Total 2.787 2,091 3.256 4,879 4,878 8,135 The obligations under finan￿ leases are repayab￿ by equal in¥lalments. Flnanc8 leases relate to a ph¢to¢opier and frankiThJ machine. Thè ￿a$a agr8ements do not indLAlè any eontingent rent ￿ reslricttons. 31 Docusign EnvelopÈ ID". 41A48E80-ADAB-88D4-806&D137D3124052 HARINGEY crrizENS ADVICE BUREAUX NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 21. TAXATION By ofs. 478 Corporat'on Tox Act 2010, the Charity is exernpt from Cuporation Tax. 22. CAPITAL COMMITMENTS Tha Charity had no w.tal ￿MMItr￿ents as at 31 March 202612025.. NII. 23. ANALYSIS OF CHANGES IN DEBT Analysis ol chaThJ8s In net rjsbt". At 1 April 2026 Cash Non.Ca*h At 31 Maych Flows Movements 2026 Cash and Cash Equiv8lents Loans Due in One Year Loans Due After One Year 216.573 50.519 267,092 216,573 50,519 267,092 32