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 rese￿e5 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 se￿ice$ 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