2025-03-31-accounts - Redbridge Citizens Advice Bureau

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Company number: 04249530 Charity number: 1091547

REDBRIDGE CITIZENS ADVICE BUREAU (Operating as Citizens Advice Redbridge) (A company limited by guarantee)

TRUSTEES' ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

NfP Accountants Ltd

REDBRIDGE CITIZENS ADVICE BUREAU

(Company limited by guarantee no. 04249530, registered charity no. 1091547)

REPORT AND FINANCIAL STATEMENTS For the year ended 31 March 2025

CONTENTS
	Page
Reference and administrative Information	1
Trustees' Annual Report	2
Independent Examiner's report	8
Statement of financial activities	10
Balance sheet	11
Statement of cash flows	12
Notes to the financial statements	13

REDBRIDGE CITIZENS ADVICE BUREAU

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS

For the year ended 31 March 2025

Trustees	Abirede Olapade – Chair
	Adesola Orimalade
	Bernard Hunter
	Dr Ebenezer Anjorin
	Royston Emmett
	Alan Jeffery
	Dr Cyril Onwubiko
	Alison Sheppard
	Nadia Qayum
	Mandy Roberts
Chief executive	Susanne Rauprich
Company Secretary	Susanne Rauprich
Registered name	Redbridge Citizens Advice Bureau
Operating name	Citizens Advice Redbridge
Charity reg. no.	1091547
Company reg. no.	04249530
Registered office	1st Floor Redbridge Central Library
	Clements Road
	Ilford
	Essex
	IG1 1EA
Independent Examiner	Charles Ssempijja, FCA
	NFP Accountants Ltd
	3rd Floor, 86-90 Paul Street
	London
	EC2A 4NE
Bankers	Natwest Plc
	50 Ilford Hill
	Essex
	IG1 2AT

REDBRIDGE CITIZENS ADVICE BUREAU

(Operating as Citizens Advice Redbridge)

TRUSTEES' ANNUAL REPORT

For the year ended 31 March 2025

The trustees present their annual report and financial statements of the charity for the year ended 31 March 2025. Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the charity's governing document, and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

STRUCTURE, GOVERNANCE AND MANAGEMENT

a. Constitution and governing document

Redbridge Citizens Advice Bureau is a registered charity and a company limited by guarantee. The registered name of the Charity is Redbridge Citizens Advice Bureau. However since 2015 the Charity has used the operating name of Citizens Advice Redbridge. The Charity was incorporated as a company limited by guarantee on 10 July 2001, company number 04249530. The charity’s registration number is 1091547.

The charity is governed by its Memorandum and Articles of Association dated 10 July 2001, last amended June 2022.

The governance of the charity is the responsibility of the Trustees. Day to day management is by the CEO, who draws on the support and expertise of the highly experienced Board of Trustees as needed.

b. Method of appointment or election of Board of Trustees

Trustees are elected and co-opted under the terms of the Memorandum and Articles of Association. Regular reviews are held to identify any expertise gaps within the Board of Trustees and appointments are made where required to strengthen the Board of Trustees, subject to all trustees’ approval.

When it is necessary to appoint new trustees, due to either a trustee stepping down or a gap in expertise in the board is identified, recruitment will be done via volunteer and trustee recruitment websites and services such as Reach Volunteering or the local volunteer bureau. Applicants will have the opportunity to meet the chief executive informally, and then undergo a formal interview process during which their application will be assessed against a trustee role description and person specification agreed by the board of trustees. If successful, they will be invited to attend a board meeting at which they will be co-opted with the view of being elected at the following AGM by members.

No other person or external body is entitled to appoint any trustees of the charity. The Trustees who served during the period and after the yearend are shown on page 1.

c. Policies adopted for the induction and training of Board of Trustees

The charity provides new trustees with an induction pack and mentoring from the Chair. The charity has limited resources for formal training of the trustee body. However, on-going training opportunities are announced to trustees when these become available pro bono.

REDBRIDGE CITIZENS ADVICE BUREAU

(Operating as Citizens Advice Redbridge)

TRUSTEES' ANNUAL REPORT

For the year ended 31 March 2025

d. Related party relationships

The Charity has considered the disclosure requirements of the SORP for related party relationships. Citizens Advice Redbridge is a member of Citizens Advice, the operating name of the National Association of Citizens Advice Bureaux, which provides a framework for standards of advice and casework management as well as monitoring progress against these standards. Operating policies are independently determined by the Trustee Board in order to fulfil its charitable objects and comply with the national membership requirements.

All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 6 to the accounts.

Trustees are required to disclose all relevant interests and register them with the Chair of Trustees and to withdraw from decisions where a conflict of interest arises.

The charity also co-operates and liaises with a number of other advisory services, local charities and social services departments on behalf of clients. Where one of the trustees holds the position of trustee/director of another charity they may be involved in discussions regarding that other charity but not in the ultimate decision-making process.

e. Remuneration policy for key management personnel

In line with our pay policy, the pay of the charity’s Chief Executive is reviewed annually along with that of all staff, and normally increased in accordance with London local government pay rates, depending on affordability. The trustees also draw on their knowledge of the sector and common practice in other charities of similar size to ensure that the remuneration set is fair and not out of line with that generally paid for similar roles.

f. Risk management

The Board of Trustees fully accepts its responsibilities for ensuring that the major risks to which the Charity is exposed are identified, and that there are systems and procedures in place to mitigate those risks.

The Charity is continually monitoring and managing its risk and ensuring action plans are in place to mitigate its key risks. A risk register is in place and is reviewed regularly.

OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT

a. Purposes and aims

The charity’s objects are to promote any charitable purpose for the benefit of the community in the London Borough of Redbridge by the advancement of education, the protection and preservation of health and the relief of poverty, sickness and distress. Citizens Advice Redbridge achieves this through the provision of free, confidential, impartial and independent advice and information for the benefit of the local community. The organisation also undertakes research and campaigns to influence policy and decision-making, both nationally as part of the Citizens Advice network and locally within the borough. Through this work, we use the evidence gathered from our clients’ experiences to highlight emerging issues, identify gaps in services, and advocate for fairer policies and practices. By sharing insight with local partners and decision-makers, we help shape improvements that make a lasting difference to people’s lives.

REDBRIDGE CITIZENS ADVICE BUREAU

(Operating as Citizens Advice Redbridge)

TRUSTEES' ANNUAL REPORT

For the year ended 31 March 2025

b. Principal activities

All of the organisation’s activities focus on providing free, confidential, independent and impartial advice, information and counselling for members of the public. These are undertaken to further Citizens Advice Redbridge’s charitable purposes for the public benefit.

Apart from the self-referral general advice service, Citizens Advice Redbridge delivers several targeted projects, sponsored as shown below:

Employment Law Advice Project – funded by Trust for London (concluded February 2025)
Health Inequalities Project (Advice on Prescription) – funded by NELFT (from October 2023)
Cost of Living Crisis Prevention Project – funded by the Greater London Authority (GLA) via London Citizens Advice
Foodbank Partnership Project – funded by the Trussell Trust
Housing Advice Outreach Project – funded by London Borough of Redbridge
Benefit and Debt Advice Service – funded by London Borough of Redbridge through the Household Support Fund (from October 2024)

c. Public benefit

The Board of Trustees confirm that they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties.

ACHIEVEMENTS AND PERFORMANCE: REVIEW OF ACTIVITIES FOR THE YEAR

In 2024/25, Citizens Advice Redbridge continued to experience high demand for advice services as residents grappled with the ongoing cost-of-living crisis. The complexity of issues increased, particularly around benefits, debt, and housing. During the year, the organisation supported over 4,800 residents through all service channels, dealing with more than 15,000 issues and achieving total income gains of £8.1 million for local people. This included outcomes from the new Benefit and Debt Advice Service, launched in October 2024, which alone supported 486 residents to secure £1,063,542 in financial gains and £71,208 in debts written off.

Most clients accessed the service through remote channels such as telephone and email, though in-person advice continued at key outreach locations and at Hub Central in Redbridge Central Library. The Adviceline freephone (0808 278 7872) remained a vital point of access for residents, supported by trained volunteers and a national overflow service to ensure continuity.

Of all clients supported, 58% identified as having a disability or long-term health condition, and 69% came from a minoritised ethnic background, reflecting the organisation’s commitment to inclusion and equity. Women accounted for 60% of clients overall. Within the Benefit and Debt Advice Service, 71% of clients had a disability or long-term condition, and 61% identified as from Black, Asian, Mixed or Other ethnic backgrounds, underlining the programme’s focus on equity and need.

The organisation’s Research and Campaigns activity benefited from close collaboration with Citizens Advice Havering, strengthening its evidence base and contributing to both national campaigns and local advocacy efforts. Citizens Advice Redbridge also worked with the London cluster group to highlight systemic issues affecting residents across the region.

REDBRIDGE CITIZENS ADVICE BUREAU

(Operating as Citizens Advice Redbridge)

TRUSTEES' ANNUAL REPORT

For the year ended 31 March 2025

Volunteers remain at the heart of the organisation. During 2024/25, 36 volunteer advisers and 17 administrative or support volunteers contributed to service delivery, alongside 40 new volunteers in training. While recruitment and retention remain challenging as volunteers move on to employment, their commitment and professionalism underpin the organisation’s continued success.

Key partnership achievements included the following:

The Employment Law Advice Project, funded by Trust for London, concluded in February 2025. Over the course of the year, the project responded to 384 employment enquiries and provided in-depth casework to 84 clients, many of whom faced barriers to accessing justice elsewhere.
The Benefit and Debt Advice Service, launched in October 2024 and funded by the London Borough of Redbridge through the Household Support Fund, provided vital financial resilience support to households struggling with hardship. Between October 2024 and March 2025, the service helped 377 clients resolve 1,018 issues and secure £1,301,812 in income gains, with £71,208 of debt written off. The project reached high proportions of clients with disabilities and from diverse ethnic backgrounds, demonstrating effective targeting of those most in need.
The partnership with Redbridge Foodbank, supported by the Trussell Trust, strengthened further. Advisers supported 568 Foodbank clients, achieving £2,190,217 in financial gains – more than doubling our achievements from the previous year. The main issues raised were benefits, debt and housing, with many clients also seeking immigration and asylum advice.
The Cost of Living Crisis Prevention Project, supported by the GLA and London Citizens Advice, entered its second year. Through the Advice First Aid programme, Citizens Advice Redbridge trained small community groups in advice principles and referral processes. Two advisers supported 1,046 residents, achieving almost £1.5million £1,449,692 in measurable financial outcomes.
The Housing Advice Outreach Project, funded by the London Borough of Redbridge, provided specialist support to tenants at risk of financial hardship and homelessness. The project assisted 207 clients and achieved income gains of £1,181,132, illustrating the tremendous impact good advice can have. While the investment from LBR is modest in scale, its preventative impact on housing stability is significant.

Demand for crisis support, including food and fuel vouchers, continued to rise. Citizens Advice Redbridge remains a crucial safety net for residents in financial distress, ensuring no one is left without access to highquality, impartial advice.

REDBRIDGE CITIZENS ADVICE BUREAU

(Operating as Citizens Advice Redbridge)

TRUSTEES' ANNUAL REPORT

For the year ended 31 March 2025

FINANCIAL REVIEW

a. Summary

The statement of Financial Activities shows income of £587,530 for the year (2024 - £618,006). This year, the charity achieved net income of £20,666 (2024 - net income of £145,869).

At 31 March 2025, total funds were £243,994 of which £243,994 represented unrestricted reserves (2024 - £223,328). All of the charity expenditure is spent on its charitable activities.

b. Reserves Policy

The trustees believe that Citizens Advice Redbridge (CAR) should hold financial reserves in order to ensure that the charity can continue to operate and meet the needs of clients in the event of unforeseen circumstances and financial risk. Trustees have taken into account the reliability and continuance of future funding, timing of cash flows and working capital requirements, cover for unplanned emergency works and potential liabilities to staff in the event of the closure of a particular activity.

Given the growth in income and expenditure, and to secure the future of services, trustees decided to set aside three months operating expenditure. For 2023-24, this equates £118,000.

The actual free reserves as at 31 March 2025 were £243,994. Citizens Advice Redbridge ended the financial year with reserves above the target range set by the Board of Trustees, providing a stable basis for ongoing operations.

Looking ahead to 2025/26, priorities include consolidating the Benefit and Debt Advice Service, strengthening collaboration with health and community partners, expanding digital access initiatives, and continuing to deliver high-quality advice that helps residents navigate financial and social challenges. The Board remains committed to ensuring that Citizens Advice Redbridge remains accessible, inclusive and responsive to the evolving needs of the community.

c. Going Concern

After making appropriate enquiries, the trustees have a reasonable expectation that the charitable company will have adequate resources to continue in operational existence for the foreseeable future.

TRUSTEES RESPONSIBILITIES

The charity trustees (who are also the directors of Redbridge Citizens Advice Bureau for the purposes of company law) are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

REDBRIDGE CITIZENS ADVICE BUREAU

(Operating as Citizens Advice Redbridge)

TRUSTEES' ANNUAL REPORT

For the year ended 31 March 2025

Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the group and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period. In doing so the trustees are required to:

Select suitable accounting policies and then apply them consistently;
Make judgments and estimates that are reasonable and prudent;
State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
Follow the methods and principles of the Charity SORP; and
Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and the group and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

PREPARATION OF THE REPORT

In preparing this report, the Board of Trustees have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

INFORMATION ASSURANCE STATEMENT

The trustee board of Citizens Advice Redbridge oversees the information security of all personal information of our clients, staff, funders and strategic partners that is processed. Citizens Advice Redbridge holds joint responsibility for client data that is held in our case management system, with the national Citizens Advice Service. An information assurance management team exists to ensure the confidentiality, integrity and availability of all personal and sensitive data is maintained to a level which is compliant with the requirements of the UK General Data Protection Regulation and Data Protection Act 2018.

APPROVAL

This report was approved by the Trustees on 13 November 2023 and signed on its behalf by:

…………………………………………………

Abirede Olapade Chair

REDBRIDGE CITIZENS ADVICE BUREAU

(Operating as Citizens Advice Redbridge)

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES

For the year ended 31 March 2025

I report on the accounts of the charity for the year ended 31 March 2025 set out on pages 10 to 22.

Respective responsibilities of the Trustees and examiner

As the trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). You are satisfied that the accounts of the Company are not required by charity or company law to be audited and have chosen instead to have an independent examination.

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Company’s accounts carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I can confirm that I am qualified to undertake the examination because I am a registered member of ICAEW which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1.(1) accounting records were not kept as required by section 386 of the 2006 Act; or
2.(2) the accounts do not accord with those records; or
3.(2) the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or
4.(2) the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

/Continued…

REDBRIDGE CITIZENS ADVICE BUREAU

(Operating as Citizens Advice Redbridge)

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES For the year ended 31 March 2025

…/Continued

Departure from the 2008 Regulations

I understand that the financial statements have been prepared to give a 'true and fair' view, and have departed from the Charities (Accounts and Reports) Regulations 2008, only to the extent required to provide a 'true and fair view'. This departure has involved following SORP 2015 FRS102, rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 (SORP 2005), which is referred to in the exitent regulations, but has since been withdrawn.

Conclusion

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Charles Ssempijja, FCA

NfP Accountants Ltd Chartered Accountants 3rd Floor, 86-90 Paul Street London EC2A 4NE Date: ………………………...

REDBRIDGE CITIZENS ADVICE BUREAU

(Operating as Citizens Advice Redbridge)

STATEMENT OF FINANCIAL ACTIVITIES

(incorporating Income and Expenditure Account & Statement of Total Realised Gains and Losses) For the year ended 31 March 2025

Unrestricted Funds Note 2025 £ INCOME FROM Donations, grants and legacies General donations 1,079 Charitable activities 2 111,026 3,096 3 300 TOTAL INCOME 115,501 EXPENDITURE ON: Charitable activities 4 GP Outreach Project - Homes for Ukrainian Refugees - Employment Law Project - Housing Advice Project - Cost of Living Crisis Prevention Project - EUSS Project - Food Bank Advice Project - Volunteering Pathways Project - Propel - NHS Inequalities Project - General Advice 94,835 94,835 TOTAL EXPENDITURE 94,835 20,666 NET MOVEMENT IN FUNDS 20,666 RECONCILIATION OF FUNDS TOTAL FUNDS AT 1 APRIL 2024 223,328 TOTAL FUNDS AT 31 MARCH 2025 243,994 £ Net income / (expenditure) Investment income: bank interest Other income	Restricted Funds 2025 £ - 472,029 - -	Total Funds 2025 £ 1,079 583,055 3,096 300	Unrestricted Funds 2024 £ 145,401 120,728 1,736 31,328	Restricted Funds 2024 £ - 318,813 - -	Total Funds 2024 £ 145,401 439,541 1,736 31,328
115,501	472,029	587,530	299,193	318,813	618,006
	- 43,500 64,500 31,000 75,130 - 62,715 - 26,684 108,910 59,590	- 43,500 64,500 31,000 75,130 - 62,715 - 26,684 108,910 154,425	- - - 31,000 - - - - - - 122,324	24,500 30,000 48,500 - 41,500 3,828 55,026 62,209 - 53,250 -	24,500 30,000 48,500 31,000 41,500 3,828 55,026 62,209 - 53,250 122,324
94,835	472,029	566,864	153,324	318,813	472,137
94,835	472,029	566,864	153,324	318,813	472,137

20,666	-	20,666	145,869	-	145,869

20,666	-	20,666	145,869	-	145,869
223,328	-	223,328	77,459	-	77,459
243,994 £	Nil £	243,994 £	223,328 £	Nil £	223,328 _£ _

The annexed notes form part of these financial statements

REDBRIDGE CITIZENS ADVICE BUREAU

(Operating as Citizens Advice Redbridge) (Registered charity number 1091547, Registered company number 04249530)

STATEMENT OF FINANCIAL POSITION

As at 31 March 2025

Notes CURRENT ASSETS Prepayments and other debtors 13 Cash at bank and in hand CREDITORS: amounts falling due within one year 14 NET CURRENT ASSETS NET ASSETS FUNDS Restricted funds 15 Unrestricted funds: General fund 15 TOTAL CHARITY FUNDS	2025 £ £ 89,178 175,339 264,517 (20,523) 243,994 243,994 £ - 243,994 243,994 £	£ 103,868 185,068	2024 £ 223,328
		288,936 (65,608)

			223,328 £
			- 223,328
			223,328 £

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities 2015 FRS 102, Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), taking advantage of the small entities provisions of Section 1A, and the Charities Act 2011.

The financial statements were approved, and authorised for issue, by the Trustees on 13 November 2023 and signed on their behalf by:-

ABIREDE OLAPADE, Chair

The annexed notes form part of these financial statements

REDBRIDGE CITIZENS ADVICE BUREAU

(Operating as Citizens Advice Redbridge)

STATEMENT OF CASH FLOWS For the year ended 31 March 2025

£ £ Cash flows from operating activities Net income / (expenditure) for the year 20,666 Add back depreciation - 20,666 Net cash provided by / (used in) operating activities (Increase)/decrease in debtors 14,690 Increase/(decrease) in creditors (45,085) (30,395) Cash flows from investing activities Purchase of fixed assets - Cash flows from financing activities - Change in cash and cash equivalents in the year (9,729) Cash and cash equivalents at the beginning of the year 185,068 Cash and cash equivalents at the year end 175,339 2025	2024	2024
	£ 145,869 - (17,205) 9,482	£ 145,869 (7,723) - -
		138,146 46,922
		185,068

REDBRIDGE CITIZENS ADVICE BUREAU

(Operating as Citizens Advice Redbridge)

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2025

1. ACCOUNTING POLICIES

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities 2015 FRS 102, Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Reconciliation with previously Generally Accepted Accounting Practice (GAAP)

The trustees have not identified any opening balances or amounts in comparative income and expenditure that require to be restated in accordance with the requirements of FRS 102, on reconciliation of opening balances and net income / (expenditure), under FRS 102 compared to the balances, and net income / (expenditure) under previous GAAP. The transition date was 1 April 2014.

Public benefit entity

The charitable company meets the definition of a public benefit entity under FRS 102.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Key judgements that the charity has made which have a significant effect on the accounts include estimating income and expenditure for the next 12 months.

Income

Income is recognised when the charity has entitlement to the funds: this is when any performance conditions attached to the income have been met, it is probable that the income will be received, and that the amount can be measured reliably.

Income is only deferred when: The donor specifies that the grant or donation must only be used in future accounting periods; or for performance related grants, where these are received in advance of the performances or specific event to which they relate.

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

REDBRIDGE CITIZENS ADVICE BUREAU

(Operating as Citizens Advice Redbridge)

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2025

Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is considered all to relate to Charitable activities and includes the costs of delivering services undertaken to further the purposes of the charity and their associated support costs.

Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, including salaries and overhead costs of the central function, is apportioned on a on the basis of staff time, to include the amount attributable to each activity. The allocation of support and governance costs is analysed in note 4.

Tangible fixed assets and depreciation

Tangible fixed assets (excluding investments) are stated at cost less depreciation. Fixed assets with an expected life of more than one year are included at cost and depreciated over four years.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

REDBRIDGE CITIZENS ADVICE BUREAU

(Operating as Citizens Advice Redbridge)

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2025

2. INCOME FROM CHARITABLE ACTIVITIES

INCOME FROM CHARITABLE ACTIVITIES
London Borough of Redbridge: Strategic Partners Grant (core funding)	Unrestricted Funds 2025 £ 80,026	Restricted Funds 2025 £ -	Total Funds 2025 £ 80,026	Total Funds 2024 £ 79,135
Citizens Advice: Core funding	-	-	-	10,593
London Borough of Redbridge: Debt advice	-	54,600	54,600	-
London Borough of Redbridge: Benefits maximisation	-	25,800	25,800	-
London Borough of Redbridge: HousingAdvice Project	15,000	-	15,000	31,000
GLA (via subgrant from RCJ Advice): Cost of LivingCrisis Prevention Project	-	75,130	75,130	40,500
London Borough of Redbridge: Homes for Ukrainian Refugees	-	43,500	43,500	30,000
NHS North East London ICB: NHS Inequalities Project	-	108,910	108,910	53,250
London Borough of Redbridge (via subgrant from the Home Office): EUSS Project	-	-	-	3,828
Redbridge Food Bank: Food Bank Advice Project	-	62,715	62,715	55,026
Citizens Advice Wandsworth: Crisis Prevention	-	-	-	1,000
Trust for London: Employment Law Project	-	64,500	64,500	48,500
National Lottery Community Fund: Pathways Project	-	-	-	62,209
City Bridge Trust: GP Outreach Project	-	-	-	24,500
London Borough of Redbridge: Outreach Project	16,000	-	16,000	-
Wandsworth Citizens Appeal: Propel	-	26,684	26,684	-
Trust for London: Community Resilience	-	10,190	10,190	-

	111,026 £	472,029 £	583,055 £	439,541 £

REDBRIDGE CITIZENS ADVICE BUREAU

(Operating as Citizens Advice Redbridge)

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2025

3. OTHER INCOME

CEO support for Citizens Advice Havering Other income sources ANALYSIS OF EXPENDITURE Staff costs Direct costs £ £ Charitable activities GP Outreach Project - -	CEO support for Citizens Advice Havering Other income sources ANALYSIS OF EXPENDITURE Staff costs Direct costs £ £ Charitable activities GP Outreach Project - -	CEO support for Citizens Advice Havering Other income sources ANALYSIS OF EXPENDITURE Staff costs Direct costs £ £ Charitable activities GP Outreach Project - -	Unrestricted Funds 2025 £ - 300	Restricted Funds 2025 £ - -	Total Funds 2025 £ - 300	Total Funds 2024 £ 30,988 340
			300 £	Nil £	300 £	31,328 £
			Governance costs £ -	Support costs £ -	Total 2025 £ -	Total 2024 £ 24,500
Homes for Ukrainian Refugees	37,420	-	-	6,080	43,500	30,000
Volunteering Pathways Project	-	-	-	-	-	62,209
EUSS Project	-	-	-	-	-	3,828
Food Bank Advice Project	62,715	-	-	-	62,715	55,026
Employment Law Project	61,322	56	-	3,122	64,500	48,500
HousingAdvice Project	30,748	152	-	100	31,000	31,000
Cost of Living Crisis Prevention Project	71,806	2,832	-	492	75,130	41,500
Propel	22,849	-	-	3,835	26,684	-
NHS Inequalities Project	106,157	-	-	2,753	108,910	53,250
General Advice	131,160	825	3,284	19,156	154,425	122,324
Governance costs Support costs
	524,177 - -	3,865 3,284 35,538	3,284 (3,284) -	35,538 - (35,538)	566,864 - -	472,137 - -
	524,177 £	42,687 £	Nil £	Nil £	566,864 £	472,137 £

4. ANALYSIS OF EXPENDITURE

REDBRIDGE CITIZENS ADVICE BUREAU

(Operating as Citizens Advice Redbridge)

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2025

Note 4 Continued: 2024

Charitable activities GP Outreach Project	24,131	-	-	369	24,500
Homes for Ukrainian Refugees	30,000	-	-	-	30,000
Volunteering Pathways Project	58,076	-	1,635	2,498	62,209
EUSS Project	738	3,090	-	-	3,828
Food Bank Advice Project	54,936	-	-	90	55,026
Employment Law Project	48,051	357	-	92	48,500
HousingAdvice Project	30,577	-	-	423	31,000
Cost of Living Crisis Prevention Project	40,775	156	-	569	41,500
NHS Inequalities Project	42,834	-	1,635	8,781	53,250
General Advice	102,763	1,585	1,342	16,634	122,324
Governance costs Support costs				29,456 - (29,456) Nil £
	432,881 - -	5,188 4,612 29,456	4,612 (4,612) -		472,137 - -
	432,881 _£ _	39,256 £	Nil £		472,137 £

Of the total expenditure of £566,864, £94,835 (2024 - £153,324) was unrestricted expenditure, and £472,029 (2024 - £318,813) was restricted expenditure.

5. NET INCOME / (EXPENDITURE)


ET INCOME / (EXPENDITURE)	2025	2024
	£	£
et income / (expenditure) is stated after charging:-
Independent Examination	1,500	1,500

Net income / (expenditure) is stated after charging:-

6. TRUSTEES' REMUNERATION AND EXPENSES

During the year, no trustees were remunerated for their work as trustees or for any other work undertaken for the charity (2024 - the same). In addition, no trustees were reimbursed for out of pocket expenses incurred on behalf of the charity (2024 - the same).

7. RELATED PARTY TRANSACTIONS

Other than the trustees and their close connections, there are no other reportable related parties or related party transactions to disclose for 2025 (2024 - none).

REDBRIDGE CITIZENS ADVICE BUREAU

(Operating as Citizens Advice Redbridge)

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2025

8. STAFF COSTS AND NUMBERS

Salary costs Wages and salaries Social security costs Pension costs	Unrestricted Funds 2025 £ 220,988 36,455 9,975	Restricted Funds 2025 £ 256,759 - -	Total Funds 2025 £ 477,747 36,455 9,975	Total Funds 2024 £ 398,504 28,504 5,873
	267,418 £	256,759 £	524,177 £	432,881 £

The average weekly number of staff on a head count basis was 13 (2024 - 14).

The total employee benefits including pension contributions of the key management personnel were £59,743 (2024 - £51,275).

No employee earned more than £60,000, including benefits, during the year (2024 - the same).

9. GOVERNANCE COSTS

Independent Examination Trustees' meetings Legal and professional costs Other governance costs	2025 £ 1,500 960 744 80	2024 £ 1,500 1,720 1,007 385
	3,284 £	4,612 £

10. ANALYSIS OF SUPPORT COSTS

The amounts included in support costs, representing expenses of a general general nature in support of the charity's activities and included in total expenses above, were as follows:-

Other staffing & volunteer costs Office costs Premises costs Other	2025 £ 5,980 25,452 3,680 426	2024 £ 2,172 23,887 2,893 504
	35,538 £	29,456 £

Support and governance costs are allocated to a particular activity where the cost relates directly to that activity. The cost of overall direction and administration of each activity, including salaries and overhead costs of the central function, is apportioned on a on the basis of staff time, to include the amount attributable to each activity.

REDBRIDGE CITIZENS ADVICE BUREAU

(Operating as Citizens Advice Redbridge)

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2025

11. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
Cost At 1 April 2024 and 31 March 2025 Depreciation At 1 April 2024 At 31 March 2025 Net book value At 31 March 2024 At 31 March 2025 CASH AT BANK AND IN HAND Current accounts Term deposit accounts Petty cash DEBTORS Due within one year Trade debtors Prepayments Accrued income	Computer equipment £ 34,077	Fixtures & fittings £ 30,714	Total £ 64,791
	34,077	30,714	64,791
	34,077	30,714	64,791
	Nil £	Nil £	Nil £
	Nil £	Nil £	Nil £
		2025 £ 175,339 - -	2024 £ 184,704 10 354
		175,339 £	185,068 £
		2025 £ 57,981 2,882 28,315	2024 £ 78,283 797 24,788
		89,178 £	103,868 £

12. CASH AT BANK AND IN HAND

13. DEBTORS

REDBRIDGE CITIZENS ADVICE BUREAU

(Operating as Citizens Advice Redbridge)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors Social security and other taxes Net wages control Pension payable Accruals Other creditors Deferred grant income Deferred income Balance at 1 April 2024 Amount released to incoming resources Amount deferred in the year: grant for next financial year received in advance Balance at 31 March 2025	2025 £ 11,233 566 (650) 5,111 1,500 2,763 -	2024 £ 3,015 - 7 3,985 1,500 2,477 54,624
	20,523 £	65,608 £
	54,624 (54,624) -	34,067 (34,067) 54,624
	Nil £	54,624 £

REDBRIDGE CITIZENS ADVICE BUREAU

(Operating as Citizens Advice Redbridge)

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2025

15. STATEMENT OF FUNDS

STATEMENT OF FUNDS	STATEMENT OF FUNDS	STATEMENT OF FUNDS
Brought Incoming Forward Resources £ £ RESTRICTED FUNDS			Resources Expended £	Transfers and investment gains/(losses) £	Carried Forward £
- 64,500 Employment Law Project Trust for London			(64,500)	-	-
NHS North London ICB - 108,910 NHS Inequalities			(108,910)	-	-
London Borough of Redbridge - 25,800 Benefit Maximising			(25,800)	-	-
London Borough of Redbridge - 54,600 Debt Advice			(54,600)	-	-
Redbridge Foodbank (via subgrant from The Trussell Trust) - 62,715 Foodbank Advice Project			(62,715)	-	-
Trust for London: Community Resilience Project	-	10,190	(10,190)	-	-
Citizens Advice Wandsworth Propel	-	26,684	(26,684)	-	-
GLA (via subgrant from RCJ Advice) Crisis Prevention	-	75,130	(75,130)	-	-
London Borough of Redbridge Homes for Ukrainian Refugees	-	43,500	(43,500)	-	-
SUMMARY OF FUNDS Unrestricted funds:- General Funds Restricted Funds
	Nil £	472,029 £	(472,029) £	Nil £	Nil £
	223,328 -	115,501 472,029	(94,835) (472,029)	- -	243,994 -
	223,328 £	587,530 £	(566,864) £	Nil £	243,994 £

REDBRIDGE CITIZENS ADVICE BUREAU

(Operating as Citizens Advice Redbridge)

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2025

16. ANALYSIS OF NET ASSETS BETWEEN FUNDS

ANALYSIS OF NET ASSETS BETWEEN FUNDS
Net current assets	Unrestricted Funds Designated General Funds Funds £ £ - 243,994 Nil £ 243,994 £		Restricted Funds £ -	Total Funds £ 243,994
	Nil £	243,994 £	Nil £	243,994 £

17. OPERATING LEASE COMMITMENTS

Annual commitment for operating leases:-

- Not later than 1 year - Later than 1 year and not later than 5 years - Later than 5 years	Premises	Premises	Telephone	Telephone
	2025 £ - - -	2024 £ - - -	2025 £ - - -	2024 £ 1,411 - -
	Nil £	Nil £	Nil £	1,411 £

Redbridge Citizens Advice Bureau

Detailed statement of financial activities For the year ended 31 March 2025

The following information does not form part of the statutory accounts.

REDBRIDGE CITIZENS ADVICE BUREAU (company limited by guarantee number 04232131)

DETAILED STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 March 2025

INCOME FROM Gifts, donations and legacies General donations Charitable activities London Borough of Redbridge: Strategic Partners Grant (core funding) London Borough of Redbridge: Benefits maximisation Citizens Advice: Core funding London Borough of Redbridge: Debt advice London Borough of Redbridge: Housing Advice Project GLA (via subgrant from RCJ Advice): Cost of Living Crisis Prevention Project London Borough of Redbridge: Homes for Ukrainian Refugees NHS North East London ICB: NHS Inequalities Project London Borough of Redbridge (via subgrant from the Home Office): EUSS Project Redbridge Food Bank: Food Bank Advice Project London Borough of Redbridge: Outreach Project Citizens Advice Wandsworth: Crisis Prevention Trust for London: Employment Law Project National Lottery Community Fund: Pathways Project City Bridge Trust: GP Outreach Project Wandsworth Citizens Appeal: Propel Trust for London: Community Resilience Bank interest received Other income TOTAL INCOME	Total Funds 2024/25 £ 1,079 80,026	Total Funds 2023/24 £ 145,401 79,135
London Borough of Redbridge: Benefits maximisation	25,800	-
Citizens Advice: Core funding	-	10,593
London Borough of Redbridge: Debt advice	54,600	-
London Borough of Redbridge: Housing Advice Project	15,000	31,000
GLA (via subgrant from RCJ Advice): Cost of Living Crisis Prevention Project	75,130	40,500
London Borough of Redbridge: Homes for Ukrainian Refugees	43,500	30,000
NHS North East London ICB: NHS Inequalities Project	108,910	53,250
London Borough of Redbridge (via subgrant from the Home Office): EUSS Project	-	3,828
Redbridge Food Bank: Food Bank Advice Project	62,715	55,026
London Borough of Redbridge: Outreach Project	16,000	-
Citizens Advice Wandsworth: Crisis Prevention	-	1,000
Trust for London: Employment Law Project	64,500	48,500
National Lottery Community Fund: Pathways Project	-	62,209
City Bridge Trust: GP Outreach Project	-	24,500
Wandsworth Citizens Appeal: Propel	26,684	-
Trust for London: Community Resilience	10,190	-
	583,055 3,096 300 587,530
		439,541 1,736 31,328
		618,006

REDBRIDGE CITIZENS ADVICE BUREAU (company limited by guarantee number 04232131)

DETAILED STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 March 2025

EXPENDITURE ON Wages, NI & Pension Accounting and payroll service Recruitment Subsistence/Refreshments Training Travel Volunteer expenses Other staff & volunteer costs Marketing Rent and rates Heat and light Cleaning Insurance Telephone Printing, postage, and stationery Publications and subscriptions Equipment maintenance, repairs, and renewals Depreciation Trustees' meetings Bank charges Publicity and promotion Other governance costs Independent examination Legal and professional fees Delivery Partners Expenses Sundry expenses TOTAL EXPENDITURE	Total Funds 2024/25 £ 524,177 12,343 - 1,523 7,292 443 114 - - 1,564 - 2,205 2,421 2,833 271 5,869 1,734 - 960 426 - 80 1,500 744 - 365 566,864	Total Funds 2023/24 £ 432,881 11,432 336 1,640 493 143 - 54 - 1,610 - 1,283 2,327 3,675 449 5,970 1,644 - 1,720 402 102 385 1,500 1,007 1,500 1,584
		472,137

Note: Sundry expenses include £7,000 in relation to the Charis grants vouchers and £30,833 refunded to Energy Saving Trust's unspent fuel vouchers. Delivery partner expenses relate to project expenses where delivery was shared and partly subcontracted.