Registered Charity Number: 1085815 Bosnia and Herzegovina Community Advice Centre Report and Financial Statements for the Year Ended 31 March 2025
Registered Charlty Number: 1085815 Bosnia and Herzegovina Community Advice Centre Report and Financial Statements for the Year Ended 31 March 2025 Contents Pages Reference & Administrative Details Trustees, Report 4-13 Statement of Financial Activities 14 Balance Sheet 15 Notes to the Financial Statements 16-19 Independent Examinerfs Report 20
Bosnia and Herzegovina Community Advice Centre Reference & Administrative Details Charity Name Bosnia & Herzegovina Community Advice Centre Charity reglstration number 1085815 Address Rear of 108 High Road Willesden London NWIO 2PP Trustees: Mr Zaim Pasic (Chair} - elected 29 January2025 Mrs Safeta Karabasic (Treasurer) - elected 29 January 2025 Mrs Hasnija Majdanac- elected 29 January 2025 Mrs Selveta Alimajstorovic - resigned 3 July 2024 Mr Fejzi Jahaj (Secretary) - elected 29 January 2025 Mr Sadik Eminic-elected 29 January 2025 Centre Manager Ms Sadida Trozic Independent Examiner Dunstanette Kuti FCCA MCSI Skillspool Training Adiaha Antigha Centre 24-30 Dalston Lane London E8 3AZ
Bosnia and Herzegovina Community Advice Centre Trustees, Report for the Year Ended 31 March 2025 Structure, Governance and Management Governing Document The Bosnia and Herzegovina Cornrnunity Advice Centre is a registered charity in England and Wales {No. 1085815), registered on 26 March 2001 and operating since 7 February 1997. The Charity is governed by its Constitution, adopted on 7 February 2001 and last amended on 14 January 2023. As at 31 March 2025, the Charity had approximately 36 members who play an active role in governance, including electing Trustees at the Annual General Meeting and supporting the organisation's accountability and community-led decision-making. Organlsatlonal Structure The Charity is governed by a Board of Trustees, which holds ultimate responsibility for strategic leadership, effective governance and ensuring compliance with legal, regulatory and contractual obligations. The Board meets at least quarterly and delegates day-to-day operational management to the Centre Manager. The Trustees operate independently from staff, and a re8iSter of Trustees, and members, interests is maintained at the registered office and available for public Inspection. Trustee Nomlnatlon, Appolntment and Inductlon Members of the Charity are invited to nominate candidates for Trustee roles ahead of the Annual General meeting IAGM). All nominees must be members of the or8anlsation. Members are encouraged to nominate individuals who have demonstrated commitment to the Charitl5 work, including through volunteering or lived-experience contributions. Before each AGM, members are informed of any Trustees retiring from the Board and are asked to elect new Trustees from the nominated candidates. The Board seeks a balanced mix of skills, experience and knowledge to fulfil its governance responsibilities. All newly appointed Trustees receive a structured induction, includin8 access to relevant training and on80in8 mentoring provided by experienced Trustees, ensuring they are well equipped to carry out their duties effectively. Declslon-Makln8 Processes The Trustee Board makes decisions collectively, with matters determined by majority vote at formal meetings. Strategic issues, major policy decisions and significant financial commitments are resepied for the Board, while operational rnanagernent is delegated to the Centre Manager. Board decisions are informed byfinancial and operational reports, riskassessments and compliance information. External professional advice is sought where specialist expertise is required. All decisions are recorded in formal minutes to ensure transparency and accountability.
Bosnia and Herzegovina Community Advice Centre Trustees, Report for the Year Ended 31 March 2025 (continued) Princlple Risks and Mitlgation5 The Trustees review the Charity'5 risk register regularly and have identified the following principal risks affecting operational delivery, governance, reputation and financial sustainability. Mitigations are in place and monitored throughout the year. l. Financial Sustainability Risk.. Reduction or loss of key funding streams affecting service continuity. Mitigation: Diversifying income sources, maintaining strong funder relationships, undertaking regular financial monitoring, and forward planning to identify and address funding gaps. 2. Premises and Accommodation Risk: Loss of office premises leading to operational disruption. Mitigation: Agreed contingency arrangements with partner or8anisations for temporary accommodation and continued use of multiple outreach venues to reduce reliance on a single site. 3. Staff Capacity & Retention Risk: Difficulty recruiting and retaining specialist welfare-rights staff, impacting service quality and capacity. Mitigation: Investment in staff training, supervision and professional development, supported by a clear business-continuity plan to maintain core sep4ice provision. 4. Operational and Compliance Risks Risk: Failure to meet safeguarding, data protection, advice and casework quality or health and safety requirements. Mitigation: Up-to-date policies, mandatory staff training, routine quality assurance checks, and oversights, including the Advice Quality Standard. 5. Financial Contro15 and Froud Risk Risk.. Potential financial loss due to error, irregularity or fraud. Mitigation: Strong financial controls including dual authorisation for payments, regular bank reconciliations, independent examination of accounts, and Trustee oversight of financial reporting. Appropriate insurance is maintained, and all financial, operational and governance procedures are reviewed regularly to ensure they remain effective and proportionate. Objertives and Actlvltles Objects The Charivs objects, as set out in its Constitution, are to promote charitable purposes for the public benefit. These include the relief of poverty, sickness and distress; the advancement of education; the protection and preservation of physical and mental health; and the provision of recreational and leisure-time activities to improve the quality of life for its members.
Bosnia and Herzegovina Community Advice Centre Trustees, Report for the Year Ended 31 March 2025 (continued) These objects guide all of the Charitvs work, particularly in supporting people in Brent who are experiencing poverty, hardship and inequalitv. Vlslon Ourvision is a fairer, more inclusive society where everyone can thrive, free from poverty, inequality and barriers to opportunity. Misslon Inspired by our Bosnian heritage, we empower individuals and families in Brent's diverse communities to overcome poverty and inequality, build lasting independence and thrive with resilience. We do this through support, trusted advice and opportunities shaped by lived experience, fostering inclusive and connected communities. How We Dellver Our Mlsslon We deliver our mission by.. Providlng advice services that enable people to access their rights and essential services. Offerin8 person-centred sUPPOrt to help vulnerable individuals navigate complex challenges. Preventing problems through education, information and training. Creating volunteering opportunities that build skills and support community participation. Delivering weekly social Café sessions to reduce isolation and loneliness. Organising Bosnian heritage and cultural events to strengthen community connectlon and inclusion. Ensurlng our Work Delivers our Alms TheTrustees reviewthe Charity's mission, objectives and activities each year to ensure services remain effective, relevant and aligned with the Charity's purposes. This includes assessing outcomes for beneficiaries and evaluating the impact of core activities. In reviewing and planning the Charivs work, the Trustees have had due regard to the Charity Commission's guidance on public benefit, in accordance wlth section 17 of the Charities Act 2011. Focu5 of Our Work We support individuals and familiesfacing complex social and economic challengesto access the help they need, empower them to overcome hardship, build lasting independence and thrive with resilience. Through holistic, person-centred services - including welfare benefits advice, housing support, health and social care guidance, social inclusion activities and skills development we help people access their rights, improve stability and strengthen their connections within the community. Our work is guided by the core values of inclusion, empowerment, empathy, collaboration and integrity. These principles shape our approach and underpin our contribution to creating positive, meaningful change across Brent's communities.
Bosnia and Herzegovina Community Advice Centre Trustees, Report for the Year Ended 31 March 2025 (continued) Who Used and Beneflted from Our Servlce The Bosnia and Herzegovina Community Advice Centre collects detailed information about its service users through the AdvicePro case-management system, recording age, ethnicity, gender, disability, employment status, English-language ability and borough of residence. Additional insight is obtained through ongoing user feedback and an annual survey, which support continuous Service improvement and ensure that our work remains aligned with community needs. During 2024-25, the service supported 957 individuals. The majority (91%) were Brent residents, with additional users coming from other London boroughs, including Barnet {l%), Hounslow {l%l, Hammersmith & Fulham (4%), Lambeth Ilyol and other areas12%1. A further 7% of all users were Londoners from West Balkan backgrounds, reflecting the charity's longstanding specialist role in serving migrant and multilingual communities. Our users represented a wide range of ethnic backgrounds: Africa (30%), Asia {22%1, Middle East {19%), Europe {9%1, Western Balkans17%), Caribbean17%1, British {4%1 and Other12%1. In Brent, 96% of the people we supported were from Black, Asian and Minority Ethnic IBAME) communities, compared with 84.8% of the general local population. This demonstrates strong engagement with groups disproportionately affected by poverty, language barriers and economic insecurity. Many users faced multiple disadvantages: 61% identified as disabled, 74% were unemployed, and 9% had limited English. The age profile show5 that 85% were of working a8e116-65), while 9% were aged 66-74 and 6% were 75 or over. These indicators collectively confirm that the service is reaching individuals at heightened risk of hardship, digital exclusion and unmet need. Complalnts, Feedback and Service Improvements The charity conducts an annual review of complaints and user feedback to ensure accountability and service quality. No formal complaints were received during 2024-25. A small number of users raised concerns about access to outreach service drop-ins at local libraries, relating to venue management and partner arrangements with Brent Hubs {Brent Council). In response, the charity agreed that tickets would be issued earlier to improve fairness, reduce queueing, and ensure consistent access. A full summary of feedback, concerns and actions taken is reviewed annually by the Trustee Board, informing adjustments to outreach operations and wider serlice planning. Publlc Benefit Statement The Trustees confirm that they have complied with Section 17 of the Charities Act 2011 and have had due regard to the Charity Commission's guidance on public benefit when reviewing the charity's aims, activities and impact, and when planning future service delivery. The charity exists to relieve poverty, hardship and social disadvantage by providin8 free, accessible advice and advocacy to individuals who face financial insecurity, language barriers, discrimination, and difficulties navigating public serlices. The data collected during 2024-25 demonstrate that the charity is reaching those in greatest need particularly disabled people, unemployed residents, older adults and individuals from BAME and migrant communities. Our advice work directly benefits the public by helping people secure income, resolve housing issues, access health and welfare services, prevent crisis, and improve their overall wellbeing. All activities are delivered free at the point of use, openly available to anyone who needs support, and designed to promote equality, inclusion and social cohesion. The Trustees regularly monitor outcomes and feedback to ensure that resources continue to be used effectively and for the public benefit
Bosnia and Herzegovina Community Advice Centre Trustees, Report for the Year Ended 31 March 2025 (continued) Achievements and Performance During the year, the Charity delivered a comprehensive programme of welfare benefit rights advice, per50n-centred support, financial inclusion activities and community-based wellbeing opportunities. Despite sustained cost-of-living pressures and increased demand, all planned activities were delivered. Performance demonstrates strong impact, high serlice quality and the Charitvs continued commitment to supportin8 individuals and families in Brent experiencing poverty and inequality. Welfare Benefit Rlghts Advlce and Person4entred Support A total of 957 individuals received welfare benefit rights advice and personalised support through one-to-one appointments and community access points. The Charity continued to primarily serve people in Brent facing hardship while remainin8 accessible to Londoners from the West Balkan background who sought assistance. The Charity secured £618,993 in confirmed financial gains, helping people increase income, stabilise finances and manage essential living costs. Casework outcomes remained exceptionally strong: 104 benefit appeals were submitted; of 48 concluded, 94% were successful 87% of surveyed individuals reported increased income 95% reported improved ability to engage with the Department for Work and Pensions {DWPI or specialist agencies These results evidence the Charity's expertise in navigatlng complex welfare systems and ensuring people receive the benefits to which they are entitled. Service Needs and Emer Analysis of presenting needs confirms sustained pressure on low-income households: 79% required welfare benefits rights advice and advocacy Il% needed support to prevent evictions or stabilise housing IO% required help with essential utility or transport Costs This insight guides Service development and helps the Charity remain focused on areas of greatest need. Pressures Knowled e Skills Navi ation and One-to-one Su The Charity delivered a combined programme of trainin8 sessions and one-to-one 5UPPOrt, enabling people to better understand their rights, improve digital capabilityand navigate complex welfare systems With confidence. ort Through direct advice and personalised guidance: 98% reported increased understanding of welfare rights and entitlements. Individuals received tailored support to manage claims, resolve issues with the DWP and prevent loss of income. Specialist one-to-one interventions ensured people with complex need5 received clear, accessible support at the point of crisis. Targeted Universal Credit {UC} training strengthened people's capability to manage their claims effectively: 100% increased knowledge of benefit rights 57Yo improved ability to manage UC online 86% better understood claimant commitrnents, UC elements and sanctions
Bosnia and Herzegovina Community Advice Centre Trustees, Report for the Year Ended 31 March 2025 (continued) Training on welfare rights, Universal Credit and managed migration further increased confidence in responding to DWP communications and reduced the risk of sanctions or incorrect awards. This integrated approach combining personalised advice with skills-focused training long-term resilience and reduced reliance on crisis intervention5. strengthened Financial Inclusion To enhance financial stability, 11 individuals completed budgeting workshop5 (138% of target): 93% reported improved budgeting confidence 82% reported increased financial literacy These outcomes demonstrate the value of preventative, skills-focused financial education. Accessible Communit -Based Su Weekly outreach service at Willesden Green and Harlesden libraries provided timely, first-come assistance to individuals experiencin8 urgent issues or facing digital exclusion. In addition, office-based appointments delivered intensive, tailored guidance for complex case5, including benefit appeals, eviction prevention, and referrals for debt management or utility disconnection. This intergrated delivery model ensured equitable access to support across a broad spectrum of needs and circumstances. ort Social Connection Inclusion and Wellbein The Charit(s social and wellbeing activities delivered significant benefits: 98Yo reported reduced isolation and improved social connection 75% increased awareness of supportive community and specialist services These outcomes highlight the importance of holistic, community-based support in addressing wider determinants of wellbeing. Contribution of Volunteers Volunteers continued to play an essential role in community engagement, Six volunteers, including four occasional contributors, contributed approximately 484 hours to social activities and events. This support is valued at £9,680, significantly enhancing the Charitvs reach and impact. Activities Person-centred Advlce and Support Projert Established in 2018 initially funded by Brent Council and nowjointly supported by the Henry Smith Charity and Trust for London this project delivers essential welfare benefit rights advice, advocacy and person-centred support for people in Brent. Support is provided through flexible outreach drop-ins at Willesden Green and Harle5den libraries on a first-come, first-served basis, complemented by office-based appointments for those requiring more detailed casework. Alongside one-to-one advice and representation, the project provides training sessions to help people navigate the benefits system and money-managernent workshops to improve budgeting skills and financial confidence. This targeted combination of casework, 5kills-building and practical guidance ensures that individuals facing significant financial hardship, complex needs or barriers to accessing services receive tailored support to stabilise their circumstances, maximise income and improve long-term wellbeing.
Bosnia and Herzegovina Community Advice Centre Trustees, Report for the Year Ended 31 March 2025 (continued) Providing Opportunities and Easing the Cost-of-Living Projert Funded by Brent Council, this project delivered a wide-ranging programme of social, cultural and wellbeing-focused activities between l April 2024 and 31 March 2025. Designed in response to the worsening cost-of-living crisis, it supported disadvantaged, marginalised and vulnerable people in Willesden by removing both financial and social barriers to participation. The programme offered twice-weekly coffee gatherings for older people including those living with dementia-dedicated floristry workshops, and two large community events. Developed through beneficiary surveys and cornrnunity consultations, the actlvities promoted consistent opportunities for social connection, creative engagement and cultural exchange during periods when loneliness tends to increase. The project contributed directly to improved physical and mental wellbeing, strengthened community cohesion and widened access to social, educational and recreational opportunities. By expanding activity provision and connecting people to wider community support networks, it also helped reduce pressure on overstretched local serdices and reinforced the local area's social infrastructure. QualSty Assurance The charity Maintains a robust Quality Assurance framework to ensure the delivery of accurate, consistent, and high-quality advice. Regular case file reviews are conducted by a suitably qualified Supervisor, who examines proportion of each Adviserfs and Caseworkerfs records. The number of files reviewed is determined by each individual's level of competency. All cases are selected at random, and clear, constructive feedback Is provided to support continuous improvement. Where training or development needs are identified, the Supervisor addresses these through tailored learning activities. This may include one-to-one guidance, in-house group training sessions, or external specialist courses provided by organisations such as the Child Poverty Action Group {CPAG} or The Benefits Training Co. Alongside routine supervision, the charity undertakes a quarterly analysis of the quality of advice and information provided. The findings of this assessment are presented to the Trustee Board, supporting strong governance, accountability, and ongoing service enhancement. The charity also holds external quality accreditation and is subject to independent audit by Recognising Excellence Ltd against the requirements of the Advice Quality standard IAQS). The charity currently meets this standard, with the next audit due in August 2025. 10
Bosnia and Herzegovina Community Advice Centre Trustees, Report for the Year Ended 31 March 2025 (continued) Organisational Performance and Grant Funding Brent continues to experience some of the highest levels of poverty and inequality in London, with 41% of children living in poverty after housing Costs and an overall poverty rate of 33%, both significantly above London averages. These pressures, together with the ongoing cost-of-living crisis, continue to drive sustained demand for the Charity's SUPPOrt. All of our grant-funded projects were delivered in full, consistently meeting or exceeding required outputs and outcornes. Service delivery is monitored by the Board of Trustees, with six-monthly and annual report5 provided to funders. Demand for our ser4ices remains high, and performance data demonstrates strong impact aligned with funder priorities and our charitable mission. There is high demand for our outreach services across Brent, reflecting both the scale of local need and our reputation for delivering user-led services shaped by lived experience. This approach ensures support remains relevant, accessible and responsive to the challenges residents face. Much of this demand is driven by word-of-mouth referrals from within Brent's diverse communities, demonstrating trust in our work and reinforcing the value of continued funder investment. Through robust grant management, effective monitoring systems and a sustained commitment to tackling poverty and inequality, the Charity continues to provide vital support to those who need it most while workln8 collaboratively wlth funders to achieve long-term positive chan8e. Each project/seNice area is monitored against a plan, detailing key performance indicators {KPlsl, milestones and resources required. The Project Manager is required to provide monthly reports on activity, outputs, outcomes, and client satisfaction. Trustees receive quarterly finance and project reports detailing project activity and performance against KPIS. Annual General Meetln8 The Annual General Meetin8 took place on 29 January 2025 at the Charit¢s premises. At this meeting, members unanimously approved the Annual Report and Financial Statements for the year ended 2024. Flnanclal Review Incoming resources for the year amounted to £159,041 {2024: £147,096), of which £158,224 related to restricted activities. Total expenditure for the year was £142,423 {2024: £143,863>. The largest area of expenditure was staff-related cost5 salaries, national insurance, and pensions which totalled £97,972 and represented approximately 68% of overall expenditure12024: 69%}. The Bosnia and Herzegovina Community Advice Centre achieved a net surplus of £16, 61812024: £3,233). At 31 March 2025, total reserves stood at £161,42612024: £144,808), comprising £130,75912024: £114,958) in restricted funds and £30,667 {2024: £29,850) in unrestricted funds. The trustees confirm that the charity remains a going concern and that no funds were in deficit during the year. Principal sources of income include grants and donations supporting the charity's core activities, 11
Bosnia and Herzegovina Community Advice Centre Trustees, Report for the Year Ended 31 March 2025 (continued) Reserves Pollcy The trustees seek to maintain an appropriate level of unrestricted funds to enable the charity to meet any reasonably foreseeable financial commitments and contingencies. Taking account of current operating conditions, the trustees consider it prudent to aim to hold unrestricted reserves equivalent to approximately three months of organisational expenditure. The purpose of maintaining reserves at this level is to support the charity's financial stability and to help ensure continuity of service5 in the event of unexpected financial or operational pressures, while allowing the charity to meet its ongoing obligations. At the end of the financial year, the charity held unrestricted free reserves of £30,667. The trustees keep the level of resee5 under regular review and, where possible, seek to strengthen unrestricted reserves over time in line with the charitWs reser4es policy. Fundralslng The charity does not undertake active public fundraising campai8ns but maintains an online donation facility to receive voluntary contributions from the public. The charity is in the process of registering with the Fundraising Regulator and is committed to adhering to the Code of Fundraising Practice. The trustees have had due regard to the Charity Commission's guidance on public benefit and fundraising. They confirm that no professional fundraisers or commercial participators were engaged during the reporting period and that no complaints were received in relation to fundraising activities. Plans for Future Periods As we move into the 2026-29 business-planning cycle, the charitvs strategic priorities focus on strengthening service quality, improving resilience, and ensuring our support remains inclusive, empowering and responsive to community needs. Our priorities are to: l. Maintain High-Quality, Accessible and Inclusive Services Continue investing in staff development, maintain the Advice Quality Standard and adapt service-delivery approaches to remain responsive, person-centred and grounded in lived experience ensuring all comrnunities can access trusted, inclusive support. 2. Strengthen Insight into Local Needs Use demographic data and AdvicePro in5ightsto monitor emerging trends across Brent, ensuring services remain relevant, inclusive and reflective of the challenges faced by residents experiencing poverty and inequality. 3. Expand Early-lntervention and Prevention Approaches Develop preventative pathways, community-led initiatives and outreach models that support people earlier, reduce crises and help tackle long-term inequality. 12
Bosnia and Herzegovina Community Advice Centre Trustees, Report for the Year Ended 31 March 2025 (continued) 4. Secure and Diversifv Resources Pursue new funding opportunities, strengthen core advice capacity and grow seice$ that empower residents to build resilience and long-term independence. 5. Deepen Partnerships and Strengthen Community Engagement Work with community, statutory and voluntary partners to improve outcomes, promote equality and inclusion, and build more connected, thriving communities. We will 3150 expand pathways for younger British Bosnians to engage with their heritage, volunteer and lead strengthening intergenerational connection and the long-term 5UStainability of our mission. This report and statement were approved by the Trustees on 14 January 2026 and signed on its behalf bv,. Mr Zaim Pasic- Chair Mrs Safeta Karabasic-Treasurer 13
Bosnia and Herzegovina Community Advice Centre Statement of Financial Activities for the Year Ended 31 March 2025 2025 2024 Unrestrlrted Funds Restricted Funds Note Total Funds Toial Funds INCOME FROM: Charitable activities 817 158,224 158,224 159,041 159.041 147,096 147,096 Total: 817 EXPENDITURE ON: Charltable Actlvltles 142,423 142,423 143,863 Total: 142.423 142.423 143,863 NET INCOME IEXPENDITUREI 817 15,801 16,618 3,233 Total funds brought forward 29,850 114,958 144.808 141,575 TOTAL FUNDS CARRIED FORWARD 30,667 130,759 161,426 144,808 The statement of financlal activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activlties 14
Bosnia and Herzegovina Community Advice Centre Balance Sheet as at 31 March 2025 Note 2025 2024 CURRENT ASSETS: Debtors Cash at bank and in hand 1,125 229,731 230,856 213,963 213,963 CREDITORS: Amounts falling due within one year io 152,5371 186,0481 NET CURRENT ASSETS: 144,808 144,808 TOTAL ASSETS LESS CURRENT LIABILITIES 161,426 144,808 NET ASSETS 161,426 144,808 RESERVES: Restricted Funds 130,759 114,958 Unrestricted Fund5 30,667 29,850 TOTAL FUNDS li 161,426 144,808 These financial statements were approved by the Board of Trustees on 14 January 2026 and were signed on its behalf by.. Mr Zaim Pa5ic Chalr 15
Bosnia and Herzegovina Community Advice Centre Notes to the Financial Statements for the Year Ended 31 March 2025 I. ACCOUNTING POLICIES BASIS OF PREPARATION OF THE FINANCIAL STATEMENTS The financial statements are prepared under the historical cost conventlon and in accordance with applicable accounting standards and the Statement of Recommended Practice "Accounting & Reporting by Charities" revised in 2015. GOING CONCERN There are no material uncertainties about the charitvs ability to continue, INCOME All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably. EXPENDITURE Liabilities are recogni5ed a5 expenditure a5 500n as there is a legal or constructive obligation committin8 the charity to that expenditure, it is probable that a transfer of economic benefit5 will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category, Where costs cannot be directly attributed to particular headin85. they have been allocated to activities on a basis consistent with the use of resources, TANGIBLE FIXED ASSETS Depreciation is provided at the following annual rate in order to write off each asset over its estimated useful life. Leasehold property Equipment Fixtures and fittin8S 25% reducing balance 25% reducing balance 25% reducin8 balance TAXATION The charity is exempt from corporation tax on its charitable activities. FUND ACCOUNTING Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees. Restricted funds are subjected to restrictions on thelr expenditure imposed by the donor or through the terms of a Brant. Further explanations of the nattjre and purpose of each fund is included in the notes to the financial statements. PENSION COSTS AND OTHER POST RETIREMENT BENEFITS The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension Scheme are charged to the Statement of Financial Activitie5 in the period to which they relate. When contributions are not expected to be settled wholly within 12 month5 of the end of the reporting date in which employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises. 16
Bosnia and Herzegovina Community Advice Centre Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) 2. INCOME FROM CHARITABLE ACTIVITIES Restrlcted Unrestrlcted Funds Funds Total Funds Total Funds 2025 2024 Donations Membership Fees 97 720 97 660 720 740 817 817 I,ioo GRAMrs The National Lottery Community Fund - Community Organisations Cost of Llvin8 Fund National Lottery Awards for All England London Borough of Brent Henry Smlth Charity London Community Foundatlon Trust for London 33,416 10,000 26,386 65,000 26.386 65.000 40,280 10,000 52,000 147,096 66,838 158,224 66,838 159,041 817 3. EXPENDITURE ON CHARITABLE ACTIVITIES COSTS Dlrect costs (see note 4) Support Costs (see note 5) Totals 2025 Totals 2024 Charltable activities 132,970 9,453 142,423 143,863 4. DIRECT COSTS OF CHARITABLE ACTIVITIE5 2025 2024 Staff Costs Rent Light & Heat Insurance Cleaning & Sundry expenses Telephone Charitable activity costs 97.972 12,868 1,325 1,499 1,368 1,604 16,334 132,970 99,757 12,467 1,858 1,441 1,000 2,072 11,677 130,272 S. SUPPORT COSTS 2025 2024 Subscrlption Other office costs Accountancy fees Bank charges Payroll charges Organisational Development 2,158 1,875 3,124 289 2,(K17 1,176 993 2,941 230 1,855 6,396 9,453 13,591 17
Bosnia and Herzegovina Community Advice Centre Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) 6. TRUSTEES, REMUNERATION AND BENEFITS No remuneration directly or indirectly out of the funds of the charity was paid or is payable for the year to any trustee or to any person or persons known to be connected with any of them. TRUSTEES, EXPENSES There were no trustees, expenses paid for the year ended 31" March 2024 nor for the year ended 31" March 2025. 7. STAFF COSTS 2025 2024 Wages and Salarles Employers Nl Pension costs 85,449 4,239 8,284 97,972 87,952 3,519 8,286 99,757 The average monthly number of employees during the year was as follows: 2025 2024 Staff No employees received emoluments in excess of £60,000 during the year {2022: Nil) 9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Prepayments 1,125 1.125 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Social security and other taxes Deferred Income:_ Henry Smith Trust for London Accrued expenses 2.989 40.000 2,873 45,000 36,838 1.337 86,048 9,548 52,537 18
Bosnia and Herzegovina Communlty Advice Centre Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) 11. MOVEMENT IN FUNDS At At 1.4.24 Intome E¥pendlture Transfers 31.3.25 UnrestrlcQ•d Funds General Fund 29.850 817 1.4.23 Incom• Exp•ndltvr• Tr•nsfws 313.24 Unr*strfcled Funds General Fund 28,450 1.400 29,850 R•strkt•d Fmds At 1,4.24 Al 32.3.25 Exp•ndltur• Trnnsf•vs Person Centred Advoca Prolect Henry Smlth Chaflty London Borouih of Brent Trust for London 92.972 1,432 19.0031 131.5621 114.4661 87.392 1142.423 83,969 34,870 11,920 65,( 26,386 66,838 158.224 114.958 130,759 ftestrfct•d Funds At Al 31.3.24 1.&23 In¢offl• Expondkur• Tr•nsf•rs Person Centred Advocacy Project The N•t¢onal Lottery CornmunSty Fund - Communlty Organisations Cost ol LSvin8 Fund Naiional Lottery Awards for •ll England Henry Smlth Charlty Arnold Clark Communlty Fund London Community Foundatlon Trust for London 99,885 16,9131 92.972 33,416 ID,( 40,280 133,4161 120.0001 139,4881 14001 iio.0001 10,000 640 1,432 400 io,( 52.LM)O 145,696 2,200 113,125 20.554 114,958 143.863 13. RELATED PARTY DISCLOSURES There were no related party tran5actlons for the year ended 31Xt March 2025 19
Bosnia and Herzegovina Communlty Advice Centre Independent Examinerfs Report on the Accounts I report on the accounts forthe charltyfor the year ended 31st March 2025 Respertlv• responslbllltl•s oftru5t¢es and examln•r The charity's trustee5 are responsible for the preparation of the accounts. The trustees consider that an audlt Is not requlfed for th1$ year under sertlon 144 of the Charitles Act 2011 and that an Independent Examinationls needed ft Is my re5pon51billty to: examlne the 4ccount5 Lbndef section 145 of ihe Charities Art. to fdlow the procedures laid down In the general directions glven by the Charlties Commission lundef sectlon 14515llbl of the Charltles Act), and to state whethei partlcular matters have come to my attentlon. 8J51s of Ind•pend•nt r•vl•w My examlnatian was carried out in accordance with general dlrectlons glven by the Charlty Commlsslon. An examlnatlon Sncludes a revlew of the accountlng records kept by the charlty and a comparlson of the accounts presented wlth those records. It also Includes tonslderatlon of any unusual iterns or dlsclosures In the accounts, and seekln8 explanatlons from the trustees concernlng any such matters. The procedures undertaken do not provide all the evidence that would be requlred In an audit and consequently no oplnlon Is 8lven as to whether the accounts present a "true and falr" vtew and the report Is limlted to those matters sel out In the statement below. Independent examlnerfs st•tement In connection with my examination, no matter has come to my attention: 111 whl¢h gives me reasonable cause to believe thèt in any material respect the Trustees have not'met the requirements.. to keep accounting records in accordance wlth sectlon 130 of the Charltles Act., and to prepaie accounts which accord wlth the accountin8 records. and comply with the accountln8 requirements of the 2011 Charities Act 121 to which, In my oplnlon. attention should be drawn in order to enable a propel understandln8 of tho accounts to be reached, Name: Dunstanette Kutl FCCA MCSI Posltlon.. Community Accountant Ski115pooI Training CIC Adiaha Antigha Centre, 24-30 Dalston Lane, London E8 3AZ Date: Is | ()112c)zL 20