2023-03-31-accounts

For the year ended 31 March	2023
Reference and administrative	information	.			...... I
Trustees' annual report					......3
Independent auditor's report	.				... 2 I
Statement of financial activities (incorporating			an income and expenditure	account) ..	....2S
Balance sheet .					....26
Statement of cash flows					... 27
Notes to the financial statements					....28

For the year ended	For the year ended	31 March 2023
Company	number	03324794
Charity number		1082193
Registered	office	300 Mare Street
and operational		london
address		EB 1HE
Country of
registration		England & Wales
Country of
incorporation		United Kingdom
Trustees		Trustees, who are also				directors			under company	law, who served during		the
		year and up to the		date		of	this	report were as follows:
Chair		David Ross JP
Joint Vice Chairs		Jennifer Chung
		Matthew Downer	(appointed				as Joint Vice Chair 30 November				2022)
		Edward Fry (resigned		30 November 2022)
		Muddassar Ahmed
		Hazel Capper (resigned				14	September 2022)
		Paul Everitt
		Denise Halton
		Stephanie Kleynhans		(appointed				31 March 2023)
		Yemi Mustapha (resigned				28 March 2023)
		Councillor James	Peters		(Hackney)
		Jeremy Shapiro (resigned				14 September 2022)
		Nicholas Smith (appointed 31 March 2023)
		Sharmin Takin
		Daniel Tomlinson	(resigned				6July		2023)
		Zoe Wilkins (appointed			31 March				2023)
		Councillor Penelope		Wrout (Hackney) (appointed						31 March 2023)

Key management	Yasmin Alam	Chief Executive	Chief Executive
personnel	Rashid Seedat	Project	manager
	Georgia Walker	Service	manager	(resigned	26 August 2022)
	Andrew Skipper	Training	and development		manager
	Miles Metcalfe	IT manager
	Louise Skinner	Finance	manager
Bankers	Barclays Bank pic
	The Holloway & Kingsland Group
	PO Box 3628
	London E8 21X
Auditor	RPG Crouch Chapman	LLP
	Chartered Accountants	and Statutory		Auditor
	Se' Floor, 14-16Dowgate Hill
	LONDON
	EC4R 2SU

Hackney			2023	2022
Clients seen			6,051	11,944
Number of enquiries			14,192	19,127
Increase in income			9,255,840	6,288,280
Debt written off			1,236,684	534,030
Debt moved to	payment	plans	133,913	596,834
Energy vouchers	—numbers		2,157	2,245
Energy vouchers	—value	f	109,336	100,454
Food vouchers	—numbers		132
Food vouchers	—value f		21,200

Hackne	(continued)	(continued)		2023	2022
Charity	grants	—numbers		49	76
Charity	grants	—value	E	21,564	30,110

Newham				2023	2022
Clients	seen			2,086	8,476
Number	of enquiries			6,571	15,335
Increase	in income			1,264,506	5,195,921
Debt written off				691,929	286,260
Debt moved to payment			plans	340,056	241,113
Charity	grants —numbers
Charity	grants —value	E		690	800

Tower Hamlets		2023	2022
Clients seen		8,655	13,020
Number of enquiries		15,476	20,000
Increase in income		14,890,719	I3,443,636
Debt written off		244, 180	591,475
Debt moved to payment	plans	256,814	1,058,610
Energy vouchers —numbers		479	215
Energy vouchers —value	E	22,862	10,283
Food vouchers —numbers
Food vouchers —value f
Charity grants —numbers
Charity grants —value f		1,400	1,1 25

Income from:		Note	Unrestricted 6	Restricted f	2023 Total E	Unrestricted f	Restricted E	2022 Total f
Donations Charitable actiwties investments		3 4	5,802 310,492 680	69,760 1,935,928	75,562 2,246,420 680	6,102 318,785 31	105,842 2,682,430	111,944 3,001,215 31
Total income			316,974	2,005,688	2,322,662	324,918	2,788,272	3,113,190
Expenditure on:
Charitable activities		5	241,981	2,292,901	2,534,882	260,649	2,627,348	2,887,997
Total expenditure			241,981	2,292,901	2,534,882	260,649	2,627,348	2,887,997
Net Income/(expenditure)	before
transfers			74,993	(287,213)	(212,220)	64,269	160,924	225,193
Transfers between funds		20	(64,464)	64,464		(55,264)	55,264
Net income/(expenditure)	after transfers		10,529	(222,749)	(212,220)	9,005	216,188	225,193
Actuarial gains on defined	benefit pension
schemes		25	45,558		45,558
Net movement in funds			56,087	(222,749)	(166,662)	9,005	216,188	Z25,193
Reconciliation offunds:
Total funds brought forward			484,352	521,663	1,006,015	475,347	305,475	780,822
Total funds carried forward		20	540,439	298,914	839,353	484,352	521,663	1,006,015

							Company n	o. 03324794
As at 31 March 2023
						2023		2022
				Note		f		f
Fixed assets:
Tangible assets				14		2,159		3,826
Current assets:
Debtors				15	184,103		179,005
Cash at bank and	in hand				1,242,793		1,618,547
					1,426,896		1,797,552
Liabilities:
Creditors: amounts	falling	due within	one year	16	(319,207)		(458, 1 34)
Net current assets						1,107,689		1,339,418
Total assets less current		liabilities				1,109,848		1,343,244
Creditors: amounts	falling	due after	one year	18		(270,495)		(337,229)
Total net assets						839,353		1,006,015
The funds of the charity:
Restricted income	funds			19		298,914		521,663
Unrestricted funds:
Designated funds					(298,995)		(365,729)
General funds					839,434		850,081
Total unrestricted	funds					540,439		484,352
Total charity funds				19		839,353		1,006,015

East End Citizens Advice B	ureaux
Statement ofcash flows
For the ear ended 31 March 2023
				Note	2023		2022
					f	f	f
Cash flows from operating	activities			21
Net cash provided by operating activities						(376,434)		134,726
Cash flows from Investing	activities:
Dividends, interest and rents from investments					680		31
Purchase offixed assets
Net cash (used in)/provided	by investing		activities			680		31
Change in cash and cash equivalents		in the year				(375,754)		134,757
Cash and cash equivalents	at the beginning		of the
year						1,618,547		1,483,790
Cash and cash equivalents	at the end	ofthe year		22		1,242,793		1,618,547

Income from donations
			2023	2022
	Unrestricted	Restricted	Total	Total
	E	E	E	E
Hackney				39,325
Newham				600
Tower Hamlets		69,760	69,760	6,917
Central	5,802		5,802	6,102
	5,802	69,760	75,562	52,944

Income	from	charitable	activ	ities	by bureau	and	in	come type
										2023	2022
									Fees for
								Grants	services	Total	Total
								f	f	E	f
Hackney								706,621	248,585	955,206	1,188,312
Newham								167,694	27,490	195,184	428,315
Tower Hamlets								1,061,613	31,510	1,093,123	1,383,532
Central								137	2,770	2,907	1,056
								1,936,065	310,355	2,246,420	3,001,215
Hackney	and Tower Hamlets			act	as the lead	partner		in two grant	consortia receiving cash and		passing it
on to partner		organisations.		Grant income		included		in income and expenditure		is EI22,378 at Hackney
(2022 f104,881)and f690.924					at Tower Hamlets			(2022 f678,423).
Income	from charitable		activities		by bureau	and	fund			2023	2022
							Unrestricted		Restricted	Total	Total
								E	f	E	f
Hackney								248,585	706,621	955,206	1,188,312
Newham								27,490	167,694	195,184	428,31 5
Tower Hamlets								31,510	1,061,613	1,093,123	1,383,532
Central								2,907	—	2,907	1,056
								310,492	1,935,928	2,246,420	3,001,215

Charitable	expenditure	by	expend	iture	type
									2023	2022
						Staff costs		Other	Total	Total
							f	f	f	f
Hackney							677,507	408,712	1,086,219	1,049,127
Newham							189,357	16,189	205,546	437,546
Tower Hamlets							446,846	781,456	1,228,302	1,382,028
Central							14,815		14,815	19,296
						1,328,525		1,206,357	2,534,882	2,887,997
Charitable	expenditure	by	bureau	and	direct	activities	and support costs
									2023	2022
							Actwities f	Support f	Total f	Total f
Hackney							951,830	134,389	1,086,219	1,049,127
Newham							171,646	33,900	205,546	437,546
Tower Hamlets						1,139,040		89,262	1,228,302	1,382,028
Central							14,815		14,815	19,296
						2,277,331		257,551	2,534,882	2,887,997
Expenditure	from charitable		activities		by fund
									2023	2022
						Unrestricted		Restricted	Total	Total
							f	f	f	f
Hackney							177,610	908,609	1,086,219	1,049,127
Newham							20,055	185,491	205,546	437,546
Tower Hamlets							29,501	1,198,801	1,228,302	1,382,028
Central							14,815	—	14,815	19,296
							241,981	2,292,901	2,534,882	2,887,997

Direct c	osts
						2023	2022
					Tower
		Central f	Hackney f	Newham f	Hamlets f	Total f	Total f
Wages and salaries		14,81 5	519,086	146,806	343,425	1,024,132	1,410,367
National	insurance		53,331	15,427	35,239	103,997	133,229
Pension	costs		10,067	2,938	5,186	18,191	19,194
Other staff costs			1,671	330	2,733	4,734	5,574
Other direct costs			139,605	498	694,763	834,866	797,639
Administration costs			158,296	3,107	29,518	190,921	146,973
Premises	costs		69,774	2,540	28,176	100,490	122,839
		14,815	951,830	171,646	1,139,040	2,277,331	2,635,815
Support	costs
						2023	2022
					Tower
		Central	Hackney	Newham	Hamlets	Total	Total
			f	f	f	f	f
Wages and salaries			80,092	20,385	53,097	153,574	138,805
National	insurance		9,961	2,535	6,604	19,100	14,946
Pension	costs		1,317	335	873	2,525	2,971
Other staff costs			9,222	2,149	6,056	17,427	33,071
Administration costs			13,441	3,322	9,059	25,822	26,634
Pension	finance costs		3,802	917	2,605	7,324	7,739
Governance costs —see
note 6			8,726	2,218	5,846	16,790	14,41 7
Premises	costs		7,828	2,039	5,122	14,989	13,599
			134,389	33,900	89,262	257,551	252,182
Governance costs
						2023	2022
				Unrestricted	Restricted	Total	Total
				f	f	f	f
Wages and salaries				5,741		5,741	5,741
National	insurance			623		623	623
Auditors'	remuneration			8,500		8,500	7,950
Meeting	expenses,
trustee	recruitment			1,926		1,926	103
				16,790		16,790	14,417

							2023	2022
							E	E
London Borough of Hackney
General advice							338,563	262,000
Advice in health settings							60,000	60,000
Energy vouchers								198,500
Extra advisers							81,689
Household support	fund						32,400
Mhub							4,000
London Borough of Newham
Capital funding								120,000
London Borough ofTower			Hamlets
General advice							885,102	885,102
Covid-19 recovery							75,000	25,000
Energy vouchers								60,000
Management							39,000	39,000
Premises
The National Lottery Community					Fund
Crisis —ID 10275738								37,491
Covid-19 emergency								91,667
Citizens Advice
Big energy savings network							3,500	5,297
Digital innovation								10,000
Energy advice programme							25,020	7,200
Gamble awareness								7,250
Universal credit help	to		claim					467,312
Universal credit best	practice lead							39,980
Other							137	356
Access toJustice Foundation							14,672	3,625
Barts Health NHS Trust							22,443	22,433
Bromley by Bow Centre							7,246	23,244
The Church of England	Children's				Society		7,000	10,000
Department ofWork and		Pensions			—Kickstart		19,232	68,745
East End Community Foundation					—Money Smart			3,000
Energy Saving Trust							56,700
Good Things Foundation		—HMRC					6,400	8,000
Good Things Foundation								5,699
Greater London Authority				— via		Community
Links							26,000
Greater London Authority			—via Royal Courts of
Justice CAB							45,000
Groundworks								8,000
The Hackney Parochial	Charities						30,000	21,000
Home Office							5,767	19,664
Homerton Hospital							12,000
Lyles Local Fund								5,000
Newham Community Renewal				Programme				6,000
Social Action for Health	—Tower Hamlets							8,829
South Hackney Parochial		Charity					15,000	15,000
Thames Water Trust Fund							37,036	30,892
Trust for London							53,333	50,000

For	the ear ended 31	March 2023
7	Grants receivable	(continued)
			2023	2022
			E
	Wakeflield &Tetley Trust West Hackney Parochial Charity West Ham United Foundation		12,500 15,000 6,325	42,500 I 5,000
			1,936,065	2,682,786

This is stated after charging:
		2023	2022
		E	f
Depreciation oftangible fixed assets —owned by the charity		1,667	1,667
Operating lease rentals: Property		44,652	51,695
Auditors' remuneration (excluding Audit	VAT):	8,500	7,950

Staff costs	were as follows:	2023	2022
		E	E
Wages and	salaries	1,185,791	1,552,308
Social security costs		123,719	148,797
Other pension costs		20,716	22,164
Redundancy	payments	642	19,296
		1,330,868	1,742,565

		2023	2022
		No.	No.
Project and actiwty		35	51
Administration	and support	2	4
		37	55

The	average number of full and	part time employees durin	g the	y	ear was as follow	s:
		Full	time	e	uivalent	Head	count
			2023		2022	2023		2022
			No.		No.	No.		No.
Full	time		30		38	30		38
Part	time		4		11	7		17
			34		49	37		55

Tangible fixed assets
	Fixtures	and	Office	Computer
	fittings		equipment	equipment	Total
		f	E	E	E
Cost or valuation
At the start of the year	2,817		74,075	19,493	96,385
Additions in year
Disposals in year			(23,910)	(8,243)	(32, 153)
At the end of the year	2,817		50,165	11,250	64,232
Depreciation
At the start ofthe year	2,817		72,443	17,299	92,559
Charge for the year			811	856	1,667
Eliminated on disposal			(23,910)	(8,243)	(32,153)
At the end ofthe year	2,817		49,344	9,912	62,073
Net book value
At the end ofthe year			821	1,338	2,159
At the start ofthe year			1,632	2,194	3,826

15	Debtors
					2023	2022
					E	E
	Trade debtors				81,688	93,312
	Prepayments				7,655	25,485
	Grant and contract	debtors			54,532	58,023
	Other debtors				40,228	2,185
					184,103	179,005
16	Creditors: amounts	falling	due within	one year
					2023	2022
					E
	Trade creditors				7,122	28,169
	Taxation and social	security			51,227	59,031
	Pension deficit liability				28,500	28,500
	Other creditors				69,890	93,901
	Accruals				63,049	57,080
	Deferred income (see note		1 7 below)		99,419	191,453
					319,207	458,134

													2023	2022
													E	E
Balance	at the beginning	of		the year									191,453	243,405
Amount	released to income			in	the year								(191,453)	(243,405)
Amount	deferred in the year												99,419	191,453
Balance	at the end of the	year											99,419	191,453
Creditors: amounts falling			due		after		one year
													2023	2022
													E	f
Pension	deficit reduction	payments											270,495	337,229
													270,495	337,229
Creditors	include amounts		not		wholly		repayable within			five	years	as follows:
													2023	2022
													f	f
Pension	deficit reduction	payments				repayable		by	instalments				214,200	256,004
Analysis	of net assets between				funds		(current	year)
										General
									unrestricted			Designated	Restricted	Total funds
											E	E	E	E
Tangible	fixed assets										459		1,700	2,159
Current	assets									961,410			465,486	1,426,896
Current	liabilities								(122,436)			(28,500)	(168,271)	(319,207)
Long term liabilities, defined				benefit			pension					(270,495)		(270,495)
Net assets at 31 March 2023										839,434		(298,995)	298,914	839,353
Analysis	of net assets between				funds		(prior year)
										General
									unrestncted			Designated	Restricted	Total funds
											E		E	f
Tangible	fixed assets										823		3,003	3,826
Current	assets								1,012,000				785,552	1,797,552
Current	liabilities								(162,742)			(28,500)	(266,892)	(458,134)
Defined	benefit pension asset				/ (liability)							(337,229)		(337,229)
Net assets at 31 March 2022										850,081		(365,729)	521,663	1,006,015

				At	1 Apnl				At 31 March
					2022	Income	Expenditure	Transfers	2023
					E	E	E	E	E
Restricted funds:
Hackney
Bureau advice services					17,201	434,925	(490,503)	38,377
Advice in health settings					10,285	72,000	(81,555)		730
Homerton Hospital					6,755		(6,755)
Energy vouchers —Hackney				114,486			(111,731)	930	3,685
Energy vouchers -All 3 boroughs					26	56,700	(55,364)	24	1,386
Advice services transitional			fund		4,152		(4,152)
Discretionary crisis	support
scheme					2,332		(2,332)
Household support	fund					32,400	(32,589)	189
Money hub						4,000	(4,651)	651
The National Lottery Community
Fund —Covid-19 emergency
Big Energy Savings	Network					3,500	(3,5 2 9)	29
Digital inclusion —HMRC						6,400	(6,486)	86
Energy advice programme						25,020	(25,036)	16
EU Settled status						5,766	(5,776)	10
Kickstart						5,910	(I2,939)	7,029
Money management					3,730				3,730
Power Up					4,262				4,262
Schools project							(I30)	130
Welfare benefit and	debt				6,972	60,000	(65,081)		1,891
Newham
Capital fund				118,593			(I7,864)		100,729
Cost of living advice						45,000	(39,714)		5,286
General advice						26,000	(18,835)		7,165
Groundworks volunteer		training			314		(16,236)	15,922
Power up					3,077				3,077
Thames Water Trust	Fund				2,031	37,036	(39,878)	811
Trust for London					187	53,333	(46,586)		6,934
West Ham United Foundation						6,325	(6,378)	53
Other					18,000				18,000
Tower Hamlets
Bureau advice services Counciltax				62,387 22,904		1,000,102	(1,033,290)	(8,525)	20,674 22,904
Energy vouchers				48,674			(25,302)		23,372
Local area partnership		2			3,066				3,066
Premises					5,000				5,000
Employment solicitor					15,693	68,760	(66,490)		17,963
Empower You Too Energy						7,246	(7,453)	207
Kickstart						13,322	(21,847)	8,525
Office equipment					684		(456)		228
Power Up					5,029				5,029
Royal London Hospital				15,216		22,443	(19,300)		18,359
Schools project				I 7,646		19,500	(24,417)		12,729
Advice in health settings				10,067					10,067
Video conferencing	equipment				1,126		(246)		880
Volunteer training					1,768				1,768
Total restricted funds				521,663		2,005,688	(2,292,901)	64,464	298,914

					At I April					At 31 March
					2022	Income	Expenditure	Transfers		2023
					E	E	E		f	f
Unrestricted funds:
Designated funds
Pension deficit fund					(365,729)	45,558		21,176		(298,995)
					(365,729)	45,558	0	21,176		(298,995)
General funds
General funds					850,081	316,974	(241,981)	(85,640)		839,434
Total unrestricted	funds				484,352	362,532	(241,981)	(64,464)		540,439
Total funds					1,006,01 5	2,368,220	(2,534,882)			839,353
The narrative to explain the purpose					of each fund	for each of the	years' to 31	March 2023	and 2022 is
rpven at the foot ofthe prior vear note 20b below.
Movements in funds		(prior year)
					At I Apnl					At 31 March
					2021	Income	Expenditure	Transfers		2022
					f	E	f			f
Restricted funds:
Hackney
Bureau advice services					48,353	301,325	(332,477)			17,201
Advice in health	settings				11,310	60,000	(61,025)			10,285
Homerton Hospital					6,755					6,755
Energy vouchers		—Hackney			26,470	198,500	(110,639)	155		114,486
Energy vouchers		—All 3
boroughs								15		26
Advice services	transitional			fund	4,152					4,152
Discretionary crisis			support
scheme					2,332					2,332
The National Lottery Community
Fund
Covid-I 9 e m	erg		en cy			36,667	(36,667)
Crisis						12,497	(I2,497)
Big Energy Savings			Network		568	5,297	(5,865)
Digital inclusion	—HMRC					8,000	(8,583)	583
Digital innovation						10,000	(I0,000)
Energy advice programme					1,364	7,200	(8,663)	99
Energy champion					119		(119)
EU Settled status						19,664	(20,249)	585
Gambling support			service			7,250	(7,250)
Kickstart						45,585	(66,537)	20,952
Money management					3,295		435			3,730
Power Up					5,811	3,419	(4,968)			4,262
Universal credit	help to claim					155,825	(155,825)

	At I April				At 31 March
	2021 f	Income E	Expenditure f	Transfers f	2022 f
Restricted funds:
I-lackney (continued)
Universal credit best practice	1085	39,980	(41,222)	157
Welfare benefit and debt Newham		51,000	(44,028)		6,972
Capital fund The National Lottery Community		120,000	(1,407)		118,593
Fund
Covid-19 emergency		18,333	(18,553)	220
Crisis	11,479	12,497	(23,976)
EUSS Settled status Croundworks volunteer training		6,000 8,000	(7,680) (7,686)	1,680	314
Lyles Local Fund for advice		5,000	(6,284)	1,284
Power Up Thames Water Trust Fund Trust for London	1,937 9,464	1,140 30,892 50,000	(28,861) (59,277)		3,077 2,031 187
Universal credit help to claim	(I)	155,662	(156,771)	1,110
Other Tower Hamlets	17,400	600			18,000
Bureau advice services Counciltax	70,482 22,904	925,279	(943,374)		52,387 22,904
Covid recovery		25,000	(I5,000)		10,000
Energy vouchers Local area partnership 2 Premises The National Lottery Community	3,066 5,000	60,000	(11,326)		48,674 3,066 5,000
Fund
Covid-19 emergency		36,667	(36,667)
Crisis		12,497	(12,497)
Tower Hamlets money smart	11,301	3,000	(I5,876)	1,575
Employment solicitor Empower You Too Energy Kickstart	7,671 1,946	64,567 23,244 23,159	(56,545) (27,329) (41,687)	2,139 18,528	15,693
Office equipment	1,140		(456)		684
Power Up Royal London Hospital Schools pilot Advice in health settings Specialist advice	3,889 9 395 663 11,041 1,944	1,140 22,606 52,500 8,830 3,625	(16,785) (35,517) (9,804) (11,751)	6,182	5,029 15,216 I 7,646 10,067
Universal credit help to claim		155,825	(155,825)
Video conferencing equipment Volunteer training	1,372 1,768		(246)		1,126 1,768
Total restricted funds	305,475	2,788,272	(2,627,348)	55,264	521,663

Movements in fund	s (prior year	) (continued)
		At I April				At 31 March
		2021	Income	Expenditure	Transfers	2022
		E		f	E	f
Unrestricted funds:
Designated funds
Pension deficit fund		(386,490)			20,761	(365,729)
General funds
General funds		861,837	324,918	(260,649)	(76,025)	850,081
Total unrestricted	funds	475,347	324,918	(260,649)	(55,264)	484,352
Total funds		780,822	3,113,190	(2,887,997)		1,006,01 5

											2023		2022
											f		f
Net income	for the		reporting		period					(166,662)			225,193
(as per the	statement			of financial		activities)
Depreciation	charges										1,667		1,667
Dividends,	interest		and rent from			investments					(680)		(31)
(Increase)/decrease				in debtors							(5,098)		(57,661)
Increase/(decrease)				in creditors						(205,661)			(34,442)
Net cash provided			by operating		activities					(376,434)			134,726
Analysis of	cash and			cash equivalents
							At I April				Other	At 31 March
								2022	Cash flows		changes		2023
								f		f	f		f
Cash at bank and		in		hand			1,618,547		(375,754)			1,242,793
Total cash and cash				equivalents			1,618,547		(375,754)			1,242,793
Operating lease commitments
The charity's	total	future minimum				lease payments	under	non —cancellable		operating	leases is as		follows
								Property			Equipment
								2023f	2022 f		2023 f		2022 f
Less than five years									30,563
									30,563

Financial Instruments	Financial Instruments											2023	2022
												f	E
The carrying amounts		of	the	charity's			financial			instruments	are as follows:
Financial assets
Cash of E),242,794		(2022:		E1,618,547) Is					held	at face value.
Debt instruments	measured			at	amortised			cost:
Trade debtors												81,688	93,312
Grant and contract	debtors											54,532	58,023
Other debtors												40,228	Z,185
Total												176,448	153,520
Financial liabilities												2023	2022
												E	E
Liability instruments		measured			at	amortised			cost:
Trade creditors												7,122	28,169
Accruals												63,049	57,080
Other creditors												69,890	93,901
Pension deficit reduction			payments			(within			I year)			28,500	28,500
Pension deficit reduction			payments			(after		I	year)			270,495	337,229
Total												439,056	544,879
Interest on short term deposits					amounted			to F680 (2022:			F31).