Company number.. 03324794 Charlty Nurnber.. 1082 193 East End Citizens Advice Bureaux (A company limited by guarantee) Report and financial statements For the year ended 31 March 2026 East End auzen5 Advlce Bureaux Contents For the year ended 31 March 2026 Reference and admlnlstratlve Informatlon Trustees, annual report Independent audiior's report Statement of flnanclal actmtles (Incorporatlng an Income and expendSture account) Balance sheet Statement of cash flows ....,............................................. ................................ . .. Note5 to the flnanclal statements .23 .24 .2S .26 East End Cltlzens Advlce Bureaux Reference and admlnlstratfve Informatlon For the year ended 31 March 2026 Company number 03324794 Charlty number 1082193 Re9lstered offlce and operatlonal address 300 Mare Street London E81HE Country of reglstratlon England & Wales Country of Incorporatlon Unired Klngdom Trustee5 Trustees. who are also dlrectors under company law. who served during the year and up to the date of thls report weve as follows.. Chalr Co-chalrs Mudda55ar Ahmed Ireslgned a5 Chalr 5 May 2026) Meena Chavda (appointed 5 May 20261 James Peters lappolnied 5 May 2026 Jtnnlfer Chung (resigned as Vice Chalr and Trustee 25 February 2026) Lucy Freeman Parker (reslgned as Vlce Chalr and Trustee 26 March 20261 Jolnt Vlce Chalrs John Bolltho CounclllDr Sade Etti lappointed 2919125, Hackney Councillor to 7 May 20261 Paul Everltt Ire51gned 4 December 20251 Denise Halton Davld Ross JP Ireslgned l O Juty 20261 Nichola5 Smith Sharmln Takln Zoe Wilklns Secretary Yasmln Alam Key management personnel Yasmln Alam Rashld Seedat Mlles Metcalfe Louise Sklnner Chief Executive Project manager IT manager Flnance manager East End Cltlzens A(fvlce Bureaux Reference and admlnlstratlve Informatoon For the year ended 31 March 2026 Bankers Bar¢lay5 Bank plc The Holloway & Kingsland Group PO Box 3628 London E8 2JX Audltor RPG Crouch Chapman LLP Chanered Accountants and Statutory Audltor 40 Gracechurch Street LONDON EC3V OBT East End Cltlzens Advice Bureaux Trustees, annual report For the year ended 31 March 2026 The trustées (who are also dirèctors of the charitable company for the purpose5 of the Companies Act) present thelr report and the audlted flnancial statements for the year ended 31 March 2026. Reference and administratlve Information set out on page5 1 and 2 form5 part of thi5 report. The flnanclal statements comply v4ith current statutory requlrewnents. the memorandum and article5 of association and the statement of Recommended Practice - Accountlng and Reporring by Charltles.. SORP applicable to charities pieparln9 thtlr accounts in accordance with FRS 102 (effective T January 20191. Slnce the company qualifies as small under sectlon 383. the strategic report required of medium and large compaDie5 under the Companles Act 2006 (Strategic Report and DlrectOf5' Report Regulations 20131 Is not n@Èded. Our vlslon, aims, objectives, and activities Vlslon and aims Our vlslon is to provide high quality, holistlc advlce and inforwnation services to empower and enable the resldent5 of Hackney. Newham and Tower Hamlet5 to improve their wellbeing. We provide free. Sndependent. confidentlal and Impartlal advice to everyone on thelr rlghts and responslbilities. 11 values diverslty, promotes equality and challenge5 discrimination. The serniie aim5'. To provide the advlce people need for the problems they face. To improve the policles and practices that affect people's Ilves. Objectives and publlc beneflt The objective5 for which the char(table company. East End Cltizens Advice Bureaux (EECABXI, also known as Citizens Advice Easi End. was e5tabli5hed a5 defined in the Memorandum and Article5 of A550ciatlon, are the promotion of any charitable purposes for the PLbbllc benefit by the advancement of educaiion, the protection and preservation of health and the rellef of poverty. 51ckness. and distress in partlcular. but without limitation. for the benefit of the community in Greater London and surroundlng areas. The charlty's principal activity is the provlsion of information. advice and advocacy service5 Wlthin the London Boioughs of Hackney. Newham, and Tower Hamlets. East End Cltizens Advlce Bureaux works together wlth local and natlonal partners to provide accessible. high quality and holistic advlce and Information servlces. advocacy. and training ¢0 empower and enable our communitie5. Our clienrs, experlences gulde us to try and influence policy at a local and natlonal level. East End Cltlzens thice Bureaux Trustees, annual report For the year ended 31 March 2026 The trustees review the aims. objectives, and activitie5 of thÈ charity each year. Thls report looks at whai the charlty has achieved and the outcome5 of Its work In rhe rÈportlng perlod. The trusiees report the succes5 of each key activity and the benefits the charlty has brought to those groups of people that it 15 set up to help. The review also helps the irustees to ensure that the charily's alm5. obJecilve5, and aciiviiies Temalned focused on its stated purposes. The trustees have rtferred to the guidance contained In the Charlty Commlsslon's general guidance on public benefit when revlewing the charity's aims and objectives and In plannlng its future activities. In particular, the trustees consider how planned aciivities will contribute to the alms and objertlves that have been set. OveNlew of actlvities The charity's maln activities and who it trie5 to help are descrlbed below. All its charltable activitles focu5 on provlding advice and informatlon to client5 and are underraken to fuither East End Citlzens Advice Bureaux charitable purposes for the public benefit. We provlde free. confidential, and impartial servlces accèssible to all. We help with problem5 Involving welfare beneflts, housin9. debt. money management, employment, immigration. consumer and famlly and personal issue5. Our cllents are fiom some of the poorest and mosi deprived parts of the populatlon. Activities and Performance 2025126 In 2025126. we supported 11,984 clients, addressin9 41,394 Issues rhrough over 36.406 advice activities. This reflects a signiflcant Increase in demand and complexity, and our ability to respond at scale whlle maintalnlng ouallty and Impact. Our advlce dellvered strong flnancial outcomes for cllents. We secured £20.9 million in increased household Income, helplng households meet essential costs and Improve flnanclal stability. We also SUp￿rted the resolution of problem debt. achieving £2.1 million in debt write-offs and moving a further £2.4 milllon of debt onto affordable, manageable repayment plans. Thls approach prlorltlsed sustalnable, long-term 501utlons and reduced the rlsk of future financial Alongslde Income and debt outcomes. cllenrs beneflted from £339,811 in reimbur5ement5. seNlces, oi loans that reduced tJnavoidablÈ costs. such as health and soclal care charges and e$5entlal items including school uniforms. Our advice a150 delivered an estlmated £3.36 milllon in non-financlal outcorne5, reflectlng improvement5 in wellbeing. confidence. 5tabllity. and access to essentlal serylces. These fSgures include speclallst debt work delivered beyond Hackney. Newham an¢J Tower Hamlet5 through our partnershlp wlth London & Quadrant Houslng Assoclatlon. East End Citlzens Advlce Bureaux Trustee5' annual repon For the year ended 31 March 2026 We achleved these outcomes throygh a flexlble and accesslble delivery model, providing support remotely, by telephone. face-to-face at our offices, and throu9h outreach locatlons across all three boroughs. We strengthened access to advice by expandln9 partnershlp referral pathways with 5choo15. housing associations. and communlty organisaiions, and coniinuin9 home-visit appointments for older people and vulnerable residents. Our research and campalgning actlvlties conilnue ro shape service development, ensurlng dellvery remains evidence-led and responslve to emerging need. Compared to 2024125, we sUPPOrted 28.5% more cllents and advlsed on 21 % more Issues. wlth overall client activity increaslng by 14% Household Income outcomes rose by 19%. and non-financlal outcome5 increased by 52%. highlighting the wider impact of our advice. While the total value of debi wrlte-offs fell sli9hrly. the value of debts moved onto affordable repayment plans increased, demonstrating a shift towards more sustalnable solutions. Although the value of dlrect financlal benefit5 declined in a more challenglng external funding envlronment. overall outcomes improved. Overall, thls year'5 performance demonstrates a servlce delivering measurable impact at scale, aligned with funder prioritSes around flnancial inclusion, preventlon, and 5UStalnablllty. whlle supporting clients to build long-term financial resilience. Serrfice delivery ioss Hackney, Tower Hamlets and Newham, Citizens Advice East End now offer5 pre-booked, olfice-based appointments throughout the week, iepresenting a significant improvement on previous years when building constraints limited availability. Alongside this, we deliver ad￿￿ through community Outreach locations. telephone appointments. and home visits for cliènts who are older or vulnerable. While a general drop-in seNice is not currently avaihble due to fvndin9 Con￿raIntS, we operate a drop-in booking model across all Ix)roughs for specialist projects atKI. in Hackney a￿1 Tower Hamlets, for core advice seNi￿s. Newham continues without a funded core service, with provision delivered through targeted proje(ts. The tables below Set out service delivery figures by borough for Hackney, Tower Hamlets and Newham. A case study from each borough ha5 also been included. Hackney Hacknev Clients seen Clien¢ Cases Number of enqulrSes Increase in income Debi written off Debt moved to payment plans 2026 3567 4204 IS,079 8,546,085 844.007 1.705.105 2025 2,338 3.208 11.033 5.533.584 899.656 689,300 East End a￿zenS Advlce Bureaux Trustees, annual report For the year ended 31 March 2026 Hacknev Icontinuedl Other flnanclallnon-financial outcomes 2026 ,772.177 2025 689.187 Energy voucher5 - number5 Energy vouchers - value £ Supermarket voucher5 - numbers Supermarket vouchers value £ Charltv grants numbers Charity grants value £ T56 297 12.519 9552 452 46,2 76 25 19.635 54.885 23 12.893 Salma's Houslng Beneflt success Saima, a slngle mother. fled domestic vlolence and was placed In temporary accommodatlon. Due to financial control by her fatheT and lack of awarene55. she dldn't claim houslng benefit, l*adlng to rent arrears. Initlal legal advice stated she wasn't ellglble for backdated housln9 beneflt. However. our advlser, worklng wlth a wellbelng practitloner and social worker. Submitted a clalm under exienuatlng clrcumstances, including evldence and historic bank statement5. After per515tenl advocacy and coordlnatlon wlth Hackney Councll's Beneflts Team, Saima's claim was approved. She recelved £7,094.85 In backdated houslng beneflt, clearlng her rent arrear5 and leavlng her debt_free. Sairna wa5 extremely grateful for the support and dellghted wlth the outcome. Newham Newham Clients seen Number of enqulries Increase In Income Debt wrltten off Debt moved to payment plan5 Other financial and non-financial 2026 1269 9045 4.357,639 284.353 419,679 730,853 2025 1.243 7.346 3,117,934 377.945 696,506 766.738 outcomes Charitv grants - numbers Charlty granis - value £ 4015 2,350 Martin'$ Story. Path to $helter and financial ald Martin. an EEA national W￿th long-term health condition5, was experiencing homelessness and was unable to work. He was unaware of his rights and laced multiple barriers to accessing suppo¢ including lack of valid immigration docurnentstion, ID and a bank account East End Cltlzens Advlce Bureaux Trustees. annual report For the year ended 31 March 2026 WÈ 5UPPOrted Martin to renew his passport and obtain a share code to confirni his immigration status. With these in place, we helped him apply for Universal Credit securin9 over £400 per month to meet essential living costs. We also supported hiffl with his housing Situation. resultin9 in him being placed in temporary accommodatson and ending his homelessness. Martin told us that without this support he would have remained without shelter or financial stability. Our intervention enabled him to access vital servicès and better understand and exèrcise his right> Tower Hamlets Tower Hamlets Cllent5 seen Number of enquliles Increasé in income Debt wrltten off Debt moved to payment plans Other financial and non-financSal outcomes Energy vouchers - numbers Energy vouchers - value £ Charl rants - numbers Charlty grant5 - value £ 2026 2242 2025 2291 9347 7,064,073 182.122 222,848 689,446 8,304 6,152,125 263.224 315,239 451,231 93 4.323 Ak•5h's Story: Preventlng possession Akash was an in-palent in a community hospital and at risk of eviction due to rent arrears and mental health challenges that made it difficult for him to manage his h)using situation. Although he had recently submitted a Universal Credit claim, his entitlement was still Lbncleaf at the point when ssession action was being considered. We worked d1￿CtlY with Akash's social housing landlord, providing detailed infomiation about his circumstances and negotiating a pause on possession proceedings. An agreement was reached for Akash to set up an affordable repayment plan once discharged and his incorne was confirmed. Our timety intervention prèvented eviction and reduced Akash's distre55, allowing him to focus on his recovery. This case demonstrates how ear￿ advocacy and effettive engagernent with housing providers can protect wlnerable wple from housing loss durir¥J critical health episode5. Contlnuous seNice irnprovement and access Durln9 the year. Cltlzens Advlce East End strengthened access to advlce by expanding and Improvlng pathways into OUT services. We delivered advice across 30+ venues in Hackney, Newham and Tower Hamlets, embedding support in trusted health, educatlon and communlty settlngs io ieduce barrier5. 5UPPOrt early Intervention and Improve engagement among underserved communitie5. East End Cltlzens Advlce Buieaux Trustees, annual report For the year ended 31 March 2026 In Hackney. advice was delivered through schools. family hubs, GP Surgeries. housing assoclations, estate-based community centre5 and Hackney Foodbank. Our advlce servlce at Cranwich GP Surgery. delivered one day a week, was specifically developed to Improve engagement wlth the CharediJewi5h cornmunity, a minority group that can face barrlers to accesslng malnstream advlce. We also expanded debt prov151on through a Money Advlce and Pension's Service IMAPSI-funded debt advlce project, providing general and speciali51 debt advice and enabllng us to Joln the MAP5 nÈtwork as the only MAPS-funded pfovldÈr In Hackney. Followlng a successful first yeai. advlce prov15ion at Hackney Foodbank was coniinued due to Strong outcome5 and high levels of need. In Tower Hamlets, we expanded advlce delSvery wlthln health and communlty settings. This Included a nèw advite service for people living with sickle cell condition5. delivÈred two days a week in partnershlp with the Royal London H05Pital run in addition to our exlsting 5Èrvlce in the renal unit. We also worked wlth the Communlty Mental Health Servlce at our ts¥o ex15tlng venue5, Mlle End Hospltal and 3 Colts Lane and ÈxpandÈd the service to a new venue, Barnsley Street Mental Héalth Clinlc. Addltional provlsion wa5 dellvered within community mental health servlces in response to Identlfled need. Community-based advice also contlnued through venues such as Idea Stores and targeted provislon at the Narl Centre. a speclallst servlce supporting women in Tower Hamlets. Across Tower Hamlets and Newham, we dellvered a projecr as a pllot to help resldents better understand how to access debt advice and bulld confldence In engaging wlth debt services. Following positlve early outcomes, the project continued at scale, strengthenSng access to debt support across both boroughs and allowed u5 to Increase our learnln95 for better service delivery. Taken together. these service expansions and ienewals demonstrate Citizens Advice East End's strong irack record of delivery and outcomes. and the confidence funders and par(ners place In us io expand. adapt and deliver high-quality advice services in response to need. Our contlnued growth reflects trusted partnerships, effectlve servlce deslgn, and a proven ability to deliver Impact at scale. Research, Campaigns and Partnership Work Research and campalgns actbvitles remalnèd an Important part of Citizens Advlce East End's work, supporting Service development, partnershlp worklng and Informed decision-making at both local and national levels. Our research 15 grounded in frontline service delivery, using client data and advlser Inslght to Identlfy emerglng trends and barrlers faced by communltles across Hackney, Newham and Tower Hamlet5. Our Research. Engagement and Funding (RE￿ Lead continues to lead on this work. Capaclty was more limlted than In previous years duè ta rÈduced Staffing resources and wSder funding pressures. however. prloTIty areas were identified to ensure research actlvlty contlnued to support East End Citizens Advlce Bureaux Trustees. annual report For the year ended 31 March 2026 organisational objèctlves and servlce improvement. We regularly analy5ed cllent data io monltor trends and demonstrate Impact. Durlng the year. rtporting moved from bi-monthly to quarterly Impact repoits. reflecting reduced capaclty and a Strategic shift towards providlng more comprehensive and meaningful analysis. These reports were shared with funders, partners. local MP5, Mayors and Councillor5. 5UPPOrtlng informed discussion and ralslng awarene55 of issues affecting local communitles. Inslghts were also communicated Internally through staff newsletlers and team meetings to support evidence-led setvice design and delivery. Citizens Advlce East End continued to conirlbute to natlonal Cltlzens Advlce research attlvlty through evidènce 5ubmi55ions, ensurlng that local clierit experienie5 informed national analysis and pollcy Insight. Alongside thls, we worked closely with local authorltles, health partneis and voluntary sector organlsations. particlpating In borough-wlde forums and sharin9 evidence to support collaborative planning and Improvements to local servlce systems. This e￿dence-Ied approach to research and partnership working remains central to ourability to respond effertively to changing need and to delwer seNices that reflect ihe realities laced by the communities we support. Quality of advice East End Cltlzens Advice Bureaux Is commltted to quality. and we have robust 5V5tem5 in place to ensure cllents are recelvlng high quallty advlce seThlces and outcomes. We have a pool of Quallty Control Assessors who check cllent files and conduct Independent file revlews on a regular basis $0 thai remedial attion can be taken quickly If necessary. We Yrfork closely with our Natlonal Cltlzens Advice A55e550r in managlng the quallty Standards for the entlre service. This ha5 been extremely useful as the work of the internal assessors 15 checked and feedback Is provided on a quarterly basls. Citlzens Advlce. as requSred by the membershlp scheme. is rÈ4uired to carry out annual client feedback survey5 in addition to the internal feedback surveys and feedback through focus groups. Through provi(Jlng high quality advlce, we have been succe55ful in securing high volume5 of financial and non-flnanclal outcomes for our client5 a5 demonstrated elsewhere in this report. Our client feedback surveys on delivery of servlces have been extremely posltlve and clearly present a demand for more Citizens Advlce servlces. East End Cltlzens Advlce Bureaux Trustee5' annual report For the year ended 31 March 2026 Effectlve people management and good governance We have a strong governance 51ruciure In place that ensures the adherence of all organisatlonal legal requirements, policles, and procedures. Our Trustees and Senior Management Team possess extenslve experlence In all aspects of organlsational leadership, effectlve delivery of services and Financial control. We are a people-based organisatlon puttlng the need5 of our clients at the heart of all we do. We can manage chaniJe. respond quickly to service user needs, due to changes In law, and funder requlrements. We have strong processes in place to support our pald staff and volunteers and to meet thelr development need5. Our Trustees undertake an annual 5k1115 audit to ensure their skllls and expert15e meet current organisational requirements as well as identifying any developmental needs. Future plans During 202 5-2026. we provided oversi9ht of delivery in a challenging envlronment of sustained Ilemand and fundlng pressure5. balancing re5ponslve 5ervlce5 Wlth Èffectlve rlsk management and financial overslght. We kepi the strateglc plan under review, with a continued focus on financial sustalnablllty Including budgei. cashflow and reserves plannlng. Looking ahead to 2026-2027, we will continue to respond to economic. health and houslng pressures affectlng our communltles by malntaining servlce quallty, Strengthening key partnerships and commlssloning relatlonshlps, and adaptlng dellvery to meet changlng and Increasingly complex client needs. In setting prlorlties for 2026-2027, we wlll focus on sustalnlng high-quality advice and advocacy across Hackney. Newham and Tower Hamlets. whlle strengthenlng organisational capacity and ensuring ihat resour£
£
21
(51,034)
19,714
-
19,714
(31,320)
1,305,328
22
1,274,008
Cash and cash equivalents at the beginning of the
year
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year
2026
Cash flows from operating activities
Net cash (used in)/provided by investing activities
Net cash provided by operating activities
Cash flows from investing activities:
Dividends, interest and rents from investments
Purchase of fixed assets|£
£
31,933
21,038
(1,302)
19,736
51,669
1,253,659
1,305,328
2025| |---|---| The notes on pages 26 to 50 form part of these financial statements. 25 East End Cltlzen5 Advlce Bureaux Notes to the flnanclal statements For the ar ended 31 March 2026 l Accounting policies a) Statutory Informatlon East End Citizens Advlce Bureaux Ss a charitable company Ilmited by guarantee and is incorporated In England and Wales under the number 03324794. The charlty reglstration number 15 1082193. The registered office address is 300 Mare Street, London E8 1 HE. The nature of the charltws operations and principal activity is the provlsion of information, advlce and advocacy service5 Wlthln the London 8oroughs of Hackney, Newham and Tower Hamlets. b) Bas15 of preparatlon The flnanclal statements have been prepared In accordance wlth Accounting and Reporrlng by Charltles.. Siatement of Recommended Practice applicable to charities preparlng their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffectlve l January 20191- (Charities SORP FRS 1021, the Financial Reporting Standard applicable in the UK and Republic of Irelarbd (FRS 1021 (September 20151, the Charities Act 2011, the Companle5 Acl 2006 and UK Generally Accepted Accountin9 Practice as It applies from l January 2019. The financial statements are prepared on a golng concern basis under the historical cost convention. modified to include certain items at falr value. The financial statements are prepared in sterling which 15 the functlonal currency of the charlty and rounded to the nearest pound. The significant accounting policies applied in the preparatSon of these flnancial statements are set out below. These policies have been consistently applied to all years presented unless Otherwise stated. cl Publlc beneflt entlry The charitable company meets the deflnition of a public beneflt entlty under FRS 102. d) Going concern The financial statements have been prepared on a golng concern basls as the Trustees believe that no material uncertaSntie5 exist. The Trustees have consldered the level of funds held and the expected level of income and expenditure for tsvelve months from authorising these financial statements. The budgeted ncome and expenditure Is sufficient wlth the level of reserves for the charlty to be able to continue as a golng concern. The following judgements (apart from those involving estimates) have been made in the process of applying the accounting policies that have had the m05t Significant effect on amounts recognised in the financlal statements.. Useful economic live5 of fixed as5et5 for depreciatlon purposes Dlscount rate of 6.2%12025 5.8%) for defined benefit multi-employer pension deflcir reductlon The trustee5 do not con51der that there are any Sources of estlmatlon ￿ncer￿lntY at the reportlng date that have a significant risk of causing a material adjustment to rhe carrylng amounts of assets and Ilabllltie5 within the next reporting period. e) Fund accountlng General fund5 are unrestrlcted funds whlch are available for use at the discretion of the Trustees in furtherance of the general objectives of the charlty and which have not been designated for other purposes. Designated funds cornpri5e unrestricted funds that have been set aside by the Trustees for particular purposes. The alm and use of each deslgnated fund is set out in the note5 to the financlal statements. 26 East End Citizens Advice Bureaux Notes to the financial statements For the year ended 31 March 2026 - 1 Accounting policies (continued) - e) Fund accounting (continued) Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The aim and use of each restricted fun is set out in the notes to the financial statements. Investment income, gains and losses are allocated to the appropriate fund. - f) Income recognition All income is included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received. For donations to be recognised the charity will have been notified of the amounts and the settlement in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled. Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, they can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity, for example the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure. Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred. Bank interest income is recognised on receipt. Government and local authority grants for the purchase of fixed assets are credited to restricted incoming resources when receivable. Depreciation on fixed assets purchased with such grants is charged against the restricted fund over the expected useful life of the asset if there are continuing restrictions. Grants of a revenue nature are credited to income in the period in which they are receivable. Grants received in advance for specified future periods are carried forward as deferred income. ## g) Expenditure recognition All expenditure is accounted for on an accrual basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised when there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings: - Expenditure on charitable activities includes expenditure associated with general and specialised advice services and includes both the direct and support costs relating to these activities; and - Other expenditure represents those items not falling into the category above. - The charity does not currently incur costs on fundraising. Irrecoverable VAT is charged as an expense against the activity for which expenditure arose. 27 East End Cltlzens Advlce Bureaux Notes to the flnanclal statement5 For the ar ended 31 March 2026 l Accountlng pollcle5 (continued) h) Support costs allocatlon Support costs are those that assist the work of the charity but do not dlrectly represent charltable activitles and include office, governance and administratlon costs. They are incurred in 5UPPOrt of expenditure on the objects of the charity and include project management carried out at Headquarters. Where support costs cannot be directly attributed to particular headings they have been allocated on a basis conslstent with use of the resources. Premlses and other overheads have been allocated on the basi5 of time spent on activitie5. The analysis of these costs Is Inclu(Jed in note Se. 11 Tanglble flxed a55eis Items of equipment and fixtures and flttings are capitalised where the purchase price exceeds £1.000. Depreciation costs are allocated to activlties on the ba515 of the use of the related assets In those activities. Assets are reviewed for impairment If clrcLJmstances indicate thelr carrying value may exceed thelr net reallsable value and value in use. Depreciatlon is provided at rates calculated to write down the cost of each asset to Its estimated residual value over its expected useful life. The depreclation rates In use are as follows.. Computer equipment Fixtures and fittings Office equipment 33.33% straight line 20% stralght line 14-20% straight Ilne Employee beneflts Wherb employee5 have rendered servlces ro the charity, shoit-term employee benefits io which the employees are entltled are recognlsed at the undi5counted amount expected to be paid in exchange for that Service. The charity operates two deflned contribution schemes for the benefit of Its employees. Contributions are expensed a5 they become payable. Both are funded schemes and the assets are held indepen(lently from the charity. One scheme Is closed to new members, consistlng of those members who had previously left the NACAB scheme below. The charity contributes 5.1% of gr05s pay to the scheme and thi5 charge is recognlsed in Staff pension costs for the year. The other deflned contribution scheme wa5 set up as part of the charity's auto enrolment obllgatlons and15 open to all current staff member5. The charlty contrlbutes 3% of gross pay to the scheme and this charge is recognlsed in staff pension costs for the year. The charlty Is also a member of a multi-employer defined beneflt penslon scheme, sponsored by the National A$s￿latIon of Citizens Advice Bureaux I'NACA8'1. which is now closed to new members. As a multi- employer scheme within the definltlon of FRSI 02. none of the assets or liabllitles of the scheme are Included on the charity's Balance Sheet as the Indivldual proportions cannot be attributed to each participatlng employer. See note 24 for funher deta115 of the scheme. The charity had an obllgatlon to pay deficlt reductlon contrbbutions of £22,800 per annum from l Aprll 2011 for twenty three year5. increasing to £28,500 from l April 2021 for nineteen and a half years and increasing to £38.000 from l Aprll 2027 for a re(luced period of nine and a quarter years to June 2037. The discounted net present value of this obligatlon is included within both current and non-current liabilities. An annual charge Is made to expendlture to unwind the discountlng, as Shown in note se under pension finance costs. 28 East End Citizens Advice Bureaux Notes to the financial statements ## For the year ended 31 March 2026 - 1 Accounting policies (continued) ## j) Employee benefits (continued) The charity is also a member of The Pensions Trust series three multi-employer scheme which is considered to be a defined benefit pension scheme, which is now closed to new members. As a multi-employer scheme within the definition of FRS102, none of the assets or liabilities of the scheme are included on the charity's Balance Sheet as the individual proportions cannot be attributed to each participating employer. The charity is not required to pay deficit reduction contributions. ## k) Taxation The charity is considered to pass the test set out in Paragraph 1 Schedule 6 Finance Act 2010 and meets the definition of a charitable company for UK corporation tax purposes. It does not suffer tax on income or gains applied to charitable purposes. ## l) Debtors Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. ## m) Cash and cash equivalents Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. - n) Creditors Short term creditors are measured at transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. ## o) Leases Rentals payable and receivable under operating leases are charged to the SOFA on a straight line basis over the period of the lease. ## p) Financial instruments The charity holds only basic financial instruments. The financial assets and liabilities of the charity are shown in Note 23: Financial assets - Trade debtors, other debtors and grant income accrued are basic financial instruments and are debt instruments measured at amortised cost as detailed in note 15. Prepayments are not financial instruments. Financial liabilities - Trade creditors, pension deficit liabilities, accruals and other creditors are basic financial instruments, and are measured at amortised cost as detailed in notes 16 and 18. Taxation and social security are not included in the financial instruments disclosure. Deferred income is not deemed to be a financial liability, as the cash settlement has already taken place and there is an obligation to deliver services rather than cash or another financial instrument. 29 East End Clllzens Advlce Bureaux Note5 to the flnancial statewnent5 For the ear ended 31 March 2026 2 Crftlcal accounting estlmates arml areas of Judgment Estlmates and judgmenis are continually evaluated and are based on historlcal experience and other factors. includlng expectation5 of future events that are belleved to be reasonable under the clrcumstances. Crlti¢al a¢¢ountlng estSmaies and assumptlons The charity makes estlmates and assumptions toncernlng the futu￿. The resultlng accounting estimates and assumptions will, by definltlon, seldom equal the actual fesults. The estlmates and a5sumptlons that have a slgnificant risk of causing a maierial adjustment to the carrybng amounts of assets and IlabilltSes within the next financial year are discussed below. Ctlilcal accountlng estlmates Accruals Estimates are made for costs before invoices have been received. These estlrnates are based on invoices 5ubsequtntly receivtd or expèrience. Deferral of Income Where the iimlng of 9rants does not coincide with the accounting year. a proportion of the 9rant is deferred and Included In Income in the following year, Subject to the requlrements of the Charity SORP FRSI 02 (effectlve l January 20191. Support cost allocatlon These are costs Incurred In support of expenditure on the object5 of the charlty. mainly an estimated prot)ortion of Staff and volunteer time. Penslon deflclt East End Citizens Advice Bureaux 15 a member of the Natlonal Assoclatlon of Citizens Advlce BLtreaux 1991 multi-employer, defined benefit, pension scheme. whith Is In defSclt. The liability shown In these financial statements is based on the actuaries estlmate of the payments which East End Cstlzen5 Advice Bureaux 15 required to make. discounted using estimated dlscount rates. Depreclailon Prov15ion 15 made for depreciatlon based on the estimated useful economic Ilve5 of the asset concerned. 3 Income from donatloDs 2026 Total 2025 Total Unresiricted Restrlcted Hacknev Newham Tower Hamlets Central 200 17,800 17.800 5,879 23,400 5,701 5,879 5,879 17,815 23,694 29,301 30 East End Citizens Advice Bureaux Notes to the financial statements ## For the year ended 31 March 2026 - 4a Income from charitable activities by bureau and income type |Hackney
Newham
Tower Hamlets
Central|Grants
£
744,718
359,840
918,018
3,231
2,025,807|Fees for
services
£
178,984
13,613
56,547
10,523
259,667|2026
Total
£
923,702
373,453
974,565
13,754
2,285,474|2025
Total
£
868,671
410,161
853,407
-
2,132,239| |---|---|---|---|---| Tower Hamlets acts as the lead partner in a grant consortia receiving cash and passing it on to partner organisations. Grant income included in income and expenditure is £509,931 (2025 £509,931). ## 4b Income from charitable activities by bureau and fund |Hackney
Newham
Tower Hamlets
Central|Unrestricted
£
179,152
13,613
56,547
13,754
263,066|Restricted
£
744,550
359,840
918,018
-
2,022,408|2026
Total
£
923,702
373,453
974,565
13,754
2,285,474|2025
Total
£
868,671
410,161
853,407
-
2,132,239| |---|---|---|---|---| In 2025 of the total income from charitable activities £308,372 was unrestricted and £1,823,867 was restricted. The charity has one activity, providing advice to those in need which is free at the point of delivery. 31 East End Cltlzens Advbce Bureaux Notes to the financlal Statements For the ar ended 31 March 2026 5a Charltable expenditure by expendlture type 2026 Total 2025 Total Staff costs her Hackney Newham Tower Hamlet5 Central 72 5.090 416,701 407,156 168,9S2 53,647 592,801 894,042 470,348 999,957 756,633 386,541 900,327 24,713 1,548.947 815,400 2.364.347 2.068.214 5b Charltable expendlture by bureau and dlrect actmtles and support (Llsts 2026 Total 2025 Total Actlvities Support Hackney Newham Tower Hamlets Central 793.874 410.788 939,148 100,168 59.560 60.809 894,042 470.348 999.957 756,633 386.541 900.327 24,713 2.143.810 220,537 2.364,347 2.068,214 Sc Expendlture from charltable artl¥ltle5 by fund 2026 Total 2025 Total Unrestricted Restricted Hackney Newham Tower Hamlets Central 133,195 13.399 56.977 760,847 456.949 942,980 894,042 470.348 999.957 756,632 386.541 900.327 24,713 203,571 2.160,776 2.364.347 2.068,213 In 2025, of the total expenditure £306.893 was unrestricted and £1,761,320 wa5 iestricted. 32 East End Clilzens Advlce Bureaux Notes to the flnanclal statements For the vear ended 31 March 2026 sd Dlrett costs 2026 2025 Tower Hamlets Hackney Newham Total Total Wages and salarSes NatSonal Insurance Pensitsn c05t5 Other staff costs Other dlrect costs Administration COSE5 PTemise5 Costs 571,525 74,045 9.491 2,692 8,320 72,984 54.817 327,482 42,722 5,484 988 10,694 7,891 15.527 318,924 1,217.931 40,052 156.819 6.265 21,240 2,702 6,382 5 18.958 537.972 17.717 98.592 34.530 104.874 996,644 98,493 18.681 8,083 532,364 99,986 48,151 793,874 410.788 939,148 2,143,810 1,802.402 se Support costs 2026 2025 Tower Hamlets Hackney Newham Total Total Wa9e5 and salarles National insurance Penslon costs Other staff costs Administratlon costs Pension finance cost5 Governance costs - see ote6 57.761 7,988 .040 7,031 8.960 9,963 33.828 4,678 609 4.301 5.485 6,172 34,571 4,781 623 4.392 5,578 6,248 126.160 17,447 2,272 15,724 20,023 22,383 175.139 20.270 2,722 13.830 15,640 21,872 7.425 4.487 4.616 16.S28 16.339 100.168 59,560 60.809 220.537 265,812 6 Goveroance costs Z026 Total 2025 Toial Unrestrlcted Restricted Wage5 and salarles National insurance Auditors, remuneration Meeting experh5e5. tru51ee recruitment and AGM ctsst5 6.213 865 9.150 6.213 865 9,150 6,032 654 9.000 300 300 653 16,528 16.528 16,339 33 East End Cltlzens Athce Bureaux Notes to the flnanclal statements For the ar ended 31 March 2026 Grants recel¥able 2026 2025 London Borough of Hackney General advice Advice in health 5ettin95 Household support fund energy and food vouchers Hackney CVS food vouchers London Borough of Tower Hamleis General advice Citizen5 Advice Energy advice programme Energy caseworker project Energy warm homes discount Other A(ce5S to Ju5tlce Foundation Bart5 Health NHS Trusi Clty Brldge Foundation Clarion Housing Association Energy Saving Trust Greater London Authority- via Cornmunity Llnks Grearer London Authoriry- vla Royal Courts of Justlce CAB Greater London Authority- via London Citizen5 Advice The Hackney Parochial Charltle5 welfare beneflt5 and debt Homerton Hospital London Legal Support Trust Money Advice and Pensions Servlce Debt advice Debt rnodernlsatlon project Independent Age 151amS1 Rellef Sickle Cell Society Sou¢h Hackney Parochial Charlty Thame5 Water Trust Fund Tru55el Trust Trust for London West Hackney Parochial Charlty 257,635 24,000 61.600 260,000 18.000 70.000 5.000 720.WO 720,000 12.1001 55.667 16.556 55,667 10.500 252 114,286 25.468 58.400 398 117.849 25,977 64.600 3.000 113.188 10.225 87,202 54.813 23.700 41.358 19.725 104,617 47,000 6.000 s.000 98,634 98,705 60.000 30,000 40.000 4,120 15.000 47,000 49.594 15,000 40,000 2,156 104.134 20,000 30,000 2,025.807 1.824.119 Tower Hamlets act as the lead partner in a grant consorria recelvlng cash and passing It on ro partner organi5ations. Grant income included in Income and expenditure is £509,931 12025 £509.9311. The grant from the Energy Savings Trust exclude5 £86,990 which has been clalmed in 2026127 bur which relates to expenditure incurred In rhe year to 31 March 2026 (see also Note Zobl. 34 Easi End Clrlzen5 Advlce Bureaux Notes to the flnanclal statements Fnr th* Hl March 2026 Nei Income for the year This 15 5taied after char9lng: 2026 2025 Depreciatlon of tanglble fixed assets owned by the charity Operatlng lease rentals.. Property Audiiors, remuneration lexcludln9 VATI.. Audit 570 483 51.695 51.695 9.150 9.000 Anatysls of trustee remunera¢lon and expenses. and rhe cost of key management personnel The total employee beneflt5 lincludlng pension contrlbutlon5 and employer'5 national Insurance) of the key management personnel were £241,827 12025.. £234,606). Whllst Trustees are consldered io be Included In the deflnition of Key Managemenr Personnel. they are not remuneTated. Employed Key Management Personnel are consldered to comprlse the Senior Management Team whlch includes." Chief executlve Finance manager IT manager Project manayer The charlty trustees were neither pald nor recelved any othei bemefit5 from employment wlih the charlty in the year 12025.. £nill. No charlty trustse received payment for professlonal or other servlces supplied to the charliy12025.' £nlll. No Trustees received reimbursement of expenses. 12025.. NIII. l O Staff costs and employee beneffts Staff c05t5 were as follows.. 2026 2025 Wages and 5alarles Social secuiity costs Orher penslon c05tS 1.346,829 175,131 23.512 1.175,389 119,418 21,403 ,545,472 1.316.210 One employee recelvtd remunerarion between E70,000 to £80.000 during the year.12025 One employee received rernuneratlon berween £60,000 to £70,000 durlng rhe year. 35 East End Clllz¢n5 Advlce Bureaux Notes to the flnanCI￿ statèments For the ear ended 31 March 2026 I I Staff numbers The average nurnber of employees (head count based on nurnber of staff employed) durlng the year wa5 39 12025..341. Staff are 5pIIt acro$s the aaNltie5 of the £harlrable company as follow￿.. 2026 2025 Proleci and actlvlty Administration and 5LlPPOrt 37 32 39 34 The average number of full and part tlmè employees during the year was as follows.. Full tlme 2026 No. ulvalent 2025 No. Head count 26 No. 202S No. Full time Part tlme 35 29 35 29 37 32 39 34 12 Relared party transartlons A5 shown on page l of this report one of our Trusiee5 is a London Borough of Hackney Councillor. The wlfe of one of the Trustees Is a150 a London Borough of Hackney Councillor and a London Assembly rnember. East End Citlzen5 Advlce Bureaux receives grants from London Borough of Hackney and in 2024125 and 2025126 It also recelved parinership grants. where it is not the lead partner organisatlon. from the Greatei London Authorlty. There are no related party rransz4Ction5 19 d15c105e for 2026, other than the Trustee expen5e5 shown In Note g of £NII, 1202 5.. £Nill. There are no donations from related parties whlch are outslde the normal course of business and no restricted donatlons from related parties. One 12025 one) of the daughter5 OF the Chief Executlve has been employed by the charlty as the research, engagement and funding lead during the yeaf and was paSd remuneratlon of £32.23912025 £46,734) includlng employers natlonal Snsurance and pension costs. 13 T￿atIon The charifable company 15 exempt from corpofatlon lax as all Its Sncome Is from charitable actlvllles and is applied for charitable purposes. 36 East End at12ens A