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2022-03-31-accounts

ADVICE SERVICES ALLIANCE

UNAUDITED TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

Company Number: 3533317 (England and Wales) Charity Number: 1112627

ADVICE SERVICES ALLIANCE

Contents

Page

Legal and administrative information 1
Trustees’ report 2
Independent Examiner’s report 12
Statement of financial activities 13
Balance sheet 14
Principal accounting policies 15
Notes to the financial statements 18

ADVICE SERVICES ALLIANCE

Legal and administrative information

Trustees Martin Barnes Julie Bishop Sean Conroy Leanne Devine Sabrina Dubash Ruth Hayes Kani Kundu John Roberts James Sandbach Alasdair Stewart Carol Storer Co-opted Board Members: Cassandra Harrison (resigned October 2021) Kahra Wayland-Larty (October 2021, resigned May 2022) Fran McSweeney (March 2022)

Officers Chair Ruth Hayes Vice Chair John Edwards Treasurer John Roberts Company Secretary Lindsey Poole Chief Executive Lindsey Poole Staff Dawn Draper Rachel Russell (Resigned September 2021) Lowri Griffiths (December 2021-March 2022) Consultants Tessa Awe Trudi Burton Anita Sangha Patron Lord Low of Dalston Company Number 3533317 (England and Wales) Charity Number 1112627 Registered Office Lincoln House, 296-302 High Holborn London WC1V 7JH Independent Examiner Catherine Biscoe Buzzacott LLP 130 Wood Street London EC2V 6DL Solicitors Russell-Cooke 2 Putney Hill Putney London SW15 6AB Bankers Unity Trust Bank Plc Nine Brindley Place Birmingham B1 2HB

Page 1

ADVICE SERVICES ALLIANCE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2022

The Trustees of Advice Services Alliance (“ASA”) present their report and the financial statements for the year ended 31 March 2022.

The report has been prepared in accordance with Part 8 of the Charities Act 2011 and equates to a directors’ report for the purposes of company legislation.

The financial statements comply with current statutory requirements, the memorandum and articles of association and have been prepared in accordance with the accounting policies on pages 15 to 17 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102).

The Trustees have complied with the duty in section 4 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission when reviewing our aims and objectives and in planning our future activities.

Objectives and activities

Charitable objects

The Charitable objects of the Advice Services Alliance as adopted on the 28th February 2020 by special resolution are as follows:

(1) to promote for the benefit of the public the parts of the Voluntary Sector which provide advice services by providing training, services, support and assistance to enable Voluntary Sector advice organisations to provide high quality advice services and the public to access those services and by promoting co-operation between Voluntary Sector advice organisations and statutory authorities and other bodies;

(2) to advance education for the benefit of the public in particular by the development of high quality advice services and by the provision of educational material including educational resources relating to advice services and an information service on the internet.

Activities

The activities of the Advice Services Alliance are:

‘”To promote voluntary sector advice services by providing members services, support and assistance, to enable advice organisations to provide high quality services and the public to access those services, by promoting cooperation between voluntary sector advice organisations, statutory authorities and other bodies. To advance education of the public through the development of high quality advice.”

Page 2

ADVICE SERVICES ALLIANCE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2022

Achievements and performance

The ASA Board of Trustees held their annual strategy day at the end of February 2022 which was held on-line due to the Covid19 restrictions still being in place. The impact of the Covid 19 pandemic on people seeking advice and on advice centres were clearer than the previous years and the trustees were able to bring their experience of the past years work into the planning process.

This year represented the third year in our three year transformation strategy representing the phase of consolidation of purpose and activities. The Trustees acknowledged that the uncertainty which still existed around the pandemic had impacted on the completion of the transformation. The Trustees agreed the summary of the ASA Strategic Aims are to ensure that:

The annual objectives for 2021-2022 were agreed to be:

Page 3

ADVICE SERVICES ALLIANCE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2022

Achievements and performance

The main achievements of the year April 2021 to March 2022 were as follows:

Engagement in the Pilot Light Programme

We applied and were accepted to the Pilot Light Programme. We were allocated a team from Barclays Bank who worked with us to review our funding strategy and our business model with a view to growing the ASA to the next level. Their report indicated that we should review how we charge for the licence fee for the AQS and move to a ‘per adviser’ model rather than a ‘per advice organisation’. Initial conversations have begun with the Advice services regarding this change and will be developed further in the next financial year. The help from the Barclays team was invaluable and created a space to consider the organisation afresh.

Represent the Advice Sector

The ASA continues to promote and represent the advice sector at strategic level. We hold a place on the Access to Justice Foundation Board of Trustees (currently held by Carol Storer), we sit on the Administrative Justice Council and chair the Advice Sector Panel, we attend the Independent Advice Providers Forum in Wales, we sit on the Litigants in Person Support Strategy Advisory Group and we have been engaged with the Greater London Authority on their advice sector strategy work. In December 2021, we represented the UK advice sector at an OECD event looking at access to justice. This has led to contact with practitioners in other jurisdictions such as the Tribunal Services in Ontario, Canada.

SCARE and Access to Justice Roundtables

The annual meeting of Advice Research and Evaluation Practitioners was held in November 2021, albeit on line. We also joined the Steering Group for the Access to Justice Roundtables and helped to direct the content of these meetings.

Social Welfare Legal Advice for People with Convictions

A new project was established with the Policy Evaluation and Research Unit at Manchester Metropolitan University to look at the work in relation to social welfare legal advice and people with convictions. The report will be produced by the end of July 2022.

Black, Asian and Minority Ethnic Advice Network

We will continue to work towards developing an active network of advice organisations representing Black and Ethnic Minority communities. The work is funded by Trust for London and is project managed by consultant Tessa Awe. This is an important piece of work if the lessons from #charitysowhite and Black Lives Matter are not to be forgotten.

Engagement in the Nuffield and British Academy Programme: Understanding Communities

The ASA was invited to apply for a place on the Understanding Communities programme, a project run on-line over the autumn of 2021, bringing together academics, practitioners and researchers interested in developing knowledge on communities. The programme led to the development of a proposal in conjunction with the University of Bangor, the University of Exeter, Greater Manchester Council for Voluntary Organisations to investigate the relationship between advice services, people’s help seeking behaviours and strong cohesive communities. The project also had engagement from the Ministry of Justice Early Legal Support Team. The bid was successful and the work will commence in the summer of 2022.

Page 4

ADVICE SERVICES ALLIANCE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2022

Achievements and performance (continued)

Review of the Advice Quality Standard

Office Move

In December 2021, we finally said goodbye to our old colleagues at AgeUK Tavis House and moved to our new desk space with our pro bono colleagues at Lincoln House. We have not used the desks as much as we would have liked, but have been made to feel very welcome.

Staff Team

We would like to pay tribute to the staff team; to Dawn Draper who has stoically continued her quality work despite the many challenges of Covid19, to Rachel Russell who completed her law studies and left us in September 2021 for the advice sector ‘proper’, and to Lowri Griffiths who joined temporarily around Christmas to help out with some crucial admin. Our thanks also go to the Project Management Committee who voluntarily give up their time to help us ensure the AQS is delivered to the highest possible standard.

We have been helped enormously by the support of some excellent consultants: Samuel Tsipotey, Tessa Awe, Anita Sandhu and Trudi Burton. We were fortunate to find Mandy Davies in March 2022 who has been providing invaluable virtual administrative assistance which has made an incredible difference to our productivity. Without our people we are nothing and all our achievements belong to you.

Page 5

ADVICE SERVICES ALLIANCE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2022

Financial review

Financial report for the year

The charity had expenditure on unrestricted funds of £84,394 (2021 – £76,130) and £94,340 of income on unrestricted funds (2021 – £88,217) which resulted in a surplus for the year of £9,946 (2021 –surplus of £12,117). Together with the accumulated surplus brought forward from previous years, the charity now has an accumulated surplus on unrestricted funds in the sum of £128,545 (2021 – £118,599).

The charity received £20,100 of restricted funding (2021 - £47,714 for two projects) for one project, as detailed in note 10. The project was ongoing at 31 March 2022 and was completed in July 2022.

Reserves policy

The trustees have established a policy whereby the charity’s ‘free’ reserves, being total unrestricted funds excluding designated funds, should be between three and six months of the charity’s operational expenditure, in order to provide the charity with sufficient working capital to fund its existing charitable commitments . Based on the financial performance for 2021/22, free reserves should be in the range of £28,000 and £56,000.

At this level, the Trustees feel that they would be able to continue the activities of the charity in the event of a significant drop in funding. In such circumstances, the Board would consider how funding would be replaced or activities changed. At present the free reserves as represented by the General Fund amount to £83,545 and are in excess of the upper range set by the Trustees.

Designated funds

The funds of the charity include the following designated funds that have been set aside out of unrestricted funds by the Trustees for a specific purpose.

The amount of the fund and movements in the year are shown in note 10 in the accounts.

Fund raising

The charity does not fundraise directly with individuals and therefore is not registered with the Fundraising Regulator. No fundraising activities are undertaken.

Investment policy and performance

Cash reserves are monitored and any funds not required to fund current operations will be held in a high-interest deposit account.

Page 6

ADVICE SERVICES ALLIANCE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2022

Structure, governance and management

Constitution

Advice Services Alliance is constituted as a charity and a company limited by guarantee. Advice Services Alliance governing document is its Memorandum and Articles of Association which was recently updated and approved by the Board of Trustees on 28 February 2020. The makes a clear distinction between the membership and the Board of Trustees in order to avoid real or perceived conflicts of interest. Member organisations do not automatically gain seats on the Board, although member organisations are entitled to nominate people to stand as Trustees.

Membership

Advice Services Alliance was established in 1980 and is the umbrella body for voluntary advice and information services. Our members are national networks for independent advice services in England and Wales, some of which also cover other countries within the UK. Together, the members represent some 1,800 advice organisations, most of which provide services locally. The membership for the year 2021-2022 comprised of the following network bodies:

Relationship with members

Advice Services Alliance works closely with its member organisations in a number of ways:

This year, our contact with members has primarily focused on the impact of Covid19 on the sector and the issues this presents to our clients and to our communities’ recovery from the pandemic.

Page 7

ADVICE SERVICES ALLIANCE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2022

Structure, governance and management (continued)

Risk management

The Trustees have assessed the major risks to which Advice Services Alliance is exposed and this is presented in the form of a Risk Assessment document. The key risk for all voluntary organisations during this year was the impact of the global pandemic on our clients, our services, our communities and on our ability to raise funds, particularly during the recovery period. For ASA, contracts regarding the Manchester Conference which was cancelled due to Covid19 in 2020 were held in abeyance and included cancellation clauses that if invoked would result in a financial loss to ASA. However, the Manchester Conference is planned to take place in late 2022 and the risk of the cancellation has receded.

The other main risks which we had identified in previous years still remain. These are:

The Board review the Risk Assessment on a quarterly basis and adjust strategy accordingly including reviewing the mitigating actions. For the three risks identified here, the following mitigation is in place:

The Board is satisfied that there are adequate systems in place to mitigate exposure to the main risks.

Key management personnel

The Trustees consider that the Board of Trustees and the Chief Executive comprise the key management personnel in charge of directing and controlling, running and operating the charity on a day to day basis.

The Trustees give their time freely and no trustees received remuneration in the year (2021 - £nil).

The pay of the Chief Executive is reviewed annually. The review is undertaken by the Trustees at the end of the financial year. Any changes to pay and benefits are determined by reference to average local authority pay settlements.

Page 8

ADVICE SERVICES ALLIANCE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2022

Structure, governance and management (continued)

Trustees

In accordance with the Articles of Association, each member has the right (but not an obligation) to appoint two Trustees to the organisation. The Trustees have the power to appoint co-opted Trustees.

The Trustees perform the role of Directors in company law and are the Trustees in charity law. The Trustees who served during the year and to the date of this report were:

Trustee

Appointed/Resigned in the period

Martin Barnes (independent trustee) Julie Bishop(member representative LCN) Sean Conroy (member representative Macmillan) Leanne Devine (member representative Shelter) Sabrina Dubash Independent trustee Appointed 9 December 2021 John Edwards (member representative, AgeUK) Resigned 30 June 2022 Ruth Hayes (indépendant trustee) Kani Kundu (independent trustee) Appointed 9 December 2021 John Roberts (independent trustee) James Sandbach (independent trustee) Appointed 9 December 2021 Alasdair Stewart (member representative AgeUK) Appointed 30 June 2022 Carol Storer (independent trustee) Appointed 9 December 2021 Cassandra Harrison (member representative Youth Access) Resigned December 2021 Kahra Wayland-Larty (member representative Youth Access) Appointed 9 December 2021, resigned 30 June 2022

Trustee training and induction

Trustees are inducted by the Board and the Advice Services Alliance Chief Executive, who together provide induction sessions as appropriate. Most Trustees are either senior staff in organisations providing advice services (some of which are also members of the Advice Services Alliance) or independent trustees with a strong personal or professional interest in advice work. Most trustees have worked closely with Advice Services Alliance in the past and are therefore familiar with the work of the organisation when they join the Board.

Officers

The Trustees must appoint one of themselves as Chair of the organisation. The Trustees appointed Ruth Hayes as Chair in March 2020. The Trustees may also appoint one of themselves as Vice-Chair, and may appoint a Treasurer or other officers. The Trustees appointed John Roberts as Treasurer in December 2016. The Trustees must appoint a Secretary, who need not be a Trustee. The Company Secretary is Lindsey Poole.

Decision making

The Board of Trustees meets quarterly, and is responsible for the governance and strategic management of the organisation. This includes:

Page 9

ADVICE SERVICES ALLIANCE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2022

Structure, governance and management (continued)

Trustees (continued)

Decision making

Responsibility for the operational management of the organisation is delegated to the Chief Executive. This includes responsibility for:

The Chief Executive’s delegated decision making powers are exercised in accordance with agreed policies, procedures and protocols (for example relating to financial management and working with members).

Page 10

ADVICE SERVICES ALLIANCE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2022

Statement of trustees’ responsibilities

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

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the income and expenditure of the charitable company for that period.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for 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.

The trustees’ report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies including the exemption from preparing a strategic report.

Signed on behalf of the trustees by:

Trustee

Approved by the trustees on 7 December 2022

Page 11

ADVICE SERVICES ALLIANCE

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ADVICE SERVICES ALLIANCE

I report to the charity trustees on my examination of the financial statements of the charitable company for the year ended 31 March 2022.

Responsibilities and basis of report

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 financial statements in accordance with the requirements of the Companies Act 2006.

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

Independent examiner’s statement

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

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.

Catherine Biscoe Buzzacott LLP Chartered Accountants 130 Wood Street London EC2V 6DL

Date: 21 December 2022

Page 12

ADVICE SERVICES ALLIANCE

STATEMENT OF FINANCIAL ACTIVITIES

(Including Income and Expenditure Account)

For the year ended 31 March 2022

Notes
Unrestricted
funds
£
Restricted
funds
£		 Year to
31 March
2022
Total
£		 Unrestricted
funds
£		 Restricted
funds
£		 Year to
31 March
2021
Total
£
Income
Charitable activities
1
Total income
Expenditure
Charitable activities
2
Total expenditure
Net income / (expenditure) for the
year
Net movement in funds
Balance brought forward
at 1 April 2021
Balance at 31 March 2022
10
94,340		 20,100 114,440 88,217 47,714 135,931
94,340 20,100 114,440 88,217 47,714 135,931

84,394		 20,100 104,494 76,130 47,684 123,814
84,394 20,100 104,494 76,130 47,684 123,814
9,946 — 9,946 12,117 — 12,117
9,946
118,599		 —
—		 9,946
118,599		 12,117
106,482		 —
—		 12,117
106,482

128,545		 — 128,545 118,599 — 118,599

All activities derive from continuing operations.

All recognised gains and losses are included in the statement of financial activities.

Page 13

ADVICE SERVICES ALLIANCE

Balance sheet 31 March 2022

Notes 31 March
2022
£		 31 March
2021
£
Current assets
Debtors
8
Cash at bank and in hand
Creditors: amounts falling due within one year
9
Net assets
The funds of the charity:
Funds
Restricted funds
Unrestricted funds
. Designated funds
. General fund
10		 40,602
108,216		 18,022
119,472
148,818
(20,273)		 137,494
(18,895)
128,545 118,599
—
45,000
83,545		 —
45,000
73,599
128,545 118,599

For the year ended 31 March 2022, the company was entitled to exemption from audit under section 477 of the Companies Act 2006, relating to small companies.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Approved by the board of trustees and signed on its behalf by:

Trustee

Company registration number 3533317 (England and Wales) Approved on 7 December 2022

Page 14

ADVICE SERVICES ALLIANCE

Principal accounting policies 31 March 2022

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are laid out below.

Basis of preparation

These financial statements have been prepared for the year to 31 March 2022.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) (Charities SORP FRS 102) and the Companies Act 2006. The financial statements have been prepared under the historical cost convention unless otherwise stated in the relevant accounting policies below.

The charity constitutes a public benefit entity as defined by FRS 102.

The financial statements are presented in sterling, the charity’s functional currency, and are rounded to the nearest pound.

Critical accounting estimates and areas of judgement

Preparation of the accounts requires the Trustees’ and management to make significant judgements and estimates.

Other than noted in the “assessment of going concern” the Trustees do not consider that there are any sources of estimation uncertainty or key judgements made in the preparation of the financial statements.

Assessment of going concern

The Trustees have assessed whether the use of the going concern assumption is appropriate in preparing these accounts. The Trustees have made this assessment in respect to a period of one year from the date of approval of these financial statements.

An immediate impact of the global coronavirus pandemic was the furlough of staff and a temporary loss of income however the trustees are satisfied that the business continuity measures put in place from 2020/21 onwards, together with the charity’s cash reserves, have allowed the charity to continue to operate and the Trustees have not identified any material uncertainties relating to events or conditions that may cast doubt on the charity’s ability to continue as a going concern.

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Page 15

ADVICE SERVICES ALLIANCE

Principal accounting policies 31 March 2022

Income

Income from charitable activities includes income received under contracts for the provision of services and grant funding which is subject to specific performance conditions. Income from the provision of services is recognised as earned as the related services are provided and is stated after discounts and net of Value Added Tax.

Grant income is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability. Grant income from charitable activities is only deferred when:

Training and subscription income is deferred when received in advance of the training taking place or the subscription being used.

License income represents an assignment of rights for a fixed fee and permits the licensee to exploit those rights freely. The charity, as licensor, has no remaining obligations to perform under the terms of the license agreement and revenue is recognised at the time the license is sold.

Gifts in kind and donated services are only recognised when the amount can be measured with reasonable certainty.

Expenditure

Expenditure is recognised once there is a legal and 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 on charitable activities comprises:

Pensions

The charity operates a group personal pension scheme for its employee and contributes to the personal pension scheme. The pension charge, based on 6% of gross salary represents the amounts payable by the charity to the funds in respect of the year.

Page 16

ADVICE SERVICES ALLIANCE

Principal accounting policies 31 March 2022

Financial instruments

The charity only holds basic financial instruments as defined in FRS102. The financial assets and financial labilities and their measurement basis is as follows:

Financial assets –other debtors and accrued income are basic financial instruments and are debt instruments measured at amortised cost as detailed in note 8. Prepayments are not financial instruments.

Cash at bank – is classified as a basic financial instrument and is measured at face value.

Financial liabilities – accruals are financial instruments and are measured at amortised cost as detailed in note 9. Taxation and social security are not included in the financial instrument disclosure definition.

Debtors

Other debtors are initially recognised at their settlement amount and subsequently at amortised cost or their recoverable amount. Impairment provisions are recognised when there is objective evidence, such as significant financial difficulties on the part of the counterparty or default or a significant delay in payment, that the charity will be unable to collect the amount due.

Prepayments and accrued income are valued at the amount prepaid.

Cash at bank and in hand

Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than three months from the date of acquisition.

Creditors and provisions

Creditors and provisions are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors and provisions are recognised at the amount the charity anticipates it will pay to settle the debt.

Page 17

ADVICE SERVICES ALLIANCE

Notes to the financial statements 31 March 2022

1. Income from charitable activities

Unrestricted
funds
£		 Restricted
funds
£		 2022
£		 Unrestricted
funds
£
—
2,225
72,720
—
—
13,272
88,217		 Restricted
funds
£
28,524
—
—
—
19,190
—
47,714		 2021
£
28,524
2,225
72,720
—
19,190
13,272
135,931
Peer Review
Membership
Quality Monitoring
Skills & Workplace
Project
BAME advice project
Covid-19 Grants
Miscellaneous income		 —
3,650
80,271
2,500
—
7,819
100		 —
—
—
—
20,100
—
—		 —
3,650
80,271
2,500
20,100
7,819
100
Total funds 94,340 20,100 114,440

Covid 19 grants represent furlough income.

Donated services: during the year the charity received business advice and services as part of the Pilot Light Programme from Barclays Bank Plc. These services were donated and their value cannot be measured with sufficient reliability to be included in the financial statements.

2. Expenditure on charitable activities

Expenditure on charitable activities
Fees and
salaries
£		 Direct
costs
£		 Support
costs
£		 2022
£
Membership
Quality Monitoring
Design and development
BAME Advice Project
External Stakeholders
Total funds		 1,217
51,421
6,084
13,225
1,217		 —
46
—
1,628
—		 456
21,216
2,281
5,247
456		 1,673
72,683
8,365
20,100
1,673
73,164 1,674 29,656 104,494
Fees and
salaries
£		 Direct
costs
£		 Support
costs
£		 2021
£
Peer Review
Membership
Quality Monitoring
Design and development
BAME Advice Project
External Stakeholders
Website development costs
Total funds		 19,575
11,957
23,691
5,247
12,370
14,495
—		 —
—
1,120
—
525
—
—		 8,230
5,144
9,809
3,060
—
6,119
2,472		 27,805
17,101
34,620
8,307
12,895
20,614
2,472
87,335 1,645 34,834 123,814
Direct
costs
£		 Support
costs
£		 2022
£
Allocated between: Fees and
salaries
£
Unrestricted funds
Restricted funds		 59,939
13,225		 46
1,628		 24,409
5,247		 84,394
20,100
73,164 1,674 29,656 104,494
Allocated between:
Unrestricted funds		 Direct
costs
£		 Support
costs
£		 2021
£
Fees and
salaries
£
53,151 1,120 21,859 76,130

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ADVICE SERVICES ALLIANCE

Notes to the financial statements 31 March 2022

Restricted funds 34,184 525 12,975 47,684
87,335 1,645 34,834 123,814

3. Support costs

Support costs are allocated to the projects or activity on the basis of staff and consultants involved in the projects or activity.

General
office
£		 Premises
costs
£		 Governance
costs
£		 Support
staff
costs
£		 2022
£
Membership
Quality Monitoring
Design and development
Peer review
External Stakeholders
Website development costs
2022 Total funds		 182
910
2,093
8,465
182
—		 31
153
352
1,422
31
—		 56
282
649
2,624
56
—		 187
936
2,153
8,705
187
—		 456
2,281
5,247
21,216
456
—
11,832 1,989 3,667 12,168 29,656
General
office
£		 Premises
costs
£		 Governance
costs
£		 Support staff
costs
£		 2021
£
Membership
Quality Monitoring
Design and development
Peer review
External Stakeholders
Website development costs
2021 Total funds		 2,108
3,600
1,245
3,349
2,490
2,472		 320
654
191
515
382
—		 467
956
280
751
559
—		 2,249
4,599
1,344
3,615
2,688
—		 5,144
9,809
3,060
8,230
6,119
2,472
15,264 2,062 3,013 14,495 34,834

Governance costs included within support costs consist of:

Unrestricted
funds
£
Restricted
funds
£
2022
£
2,798
602
3,400
221
48
269
3,019
650
3,669		 Unrestricted
funds
£
Restricted
funds
£
3,000
—
13
—
3,013
—		 2021
£
Independent
examiner’s fees
Other
Total funds		 3,000
13
3,013

4. Grants receivable

Grants receivable in the year were:

2022
£		 2021
£
Peer Review
BAME Advice Project
Covid-19 Job Retention Scheme Grants
Total		 —
20,100
7,819		 28,524
19,190
13,272
27,919 60,986

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ADVICE SERVICES ALLIANCE

Notes to the financial statements 31 March 2022

5. Net income for the year

Net income is stated after charging:

2022
£		 2021
£
Operating lease rentals
. land and buildings		 1,987 2,062

The charity is party to a licence agreement to occupy office space. The licence is renewed annually.

6. Staff costs including key management personnel and Trustees’ remuneration

Staff costs were as follows:

2022
£		 2021
£
Wages and salaries
Social security costs
Pension costs		 73,877
2,689
3,252		 83,637
3,905
3,917
79,818 91,459

The average number of employees during the year was 2.5 (2021 – 2.5).

No employee received emoluments of £60,000 or more (2021 – nil).

Key management personnel

Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the charity and are represented by the Trustees and Chief Executive. The total remuneration paid to the Chief Executive including National Insurance and pension costs was £48,100 (2021 – £56,125).

No Trustee received any emoluments.

No travel expenses of were reimbursed to any trustee (2021 – £nil).

7. Taxation

Advice Services Alliance is a registered charity and therefore is not liable for income tax or corporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities.

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ADVICE SERVICES ALLIANCE

Notes to the financial statements 31 March 2022

8. Debtors: amounts receivable within one year

Debtors: amounts receivable within one year
2022
£		 2021
£
Other debtors
Prepayments and accrued income		 23,415
17,187		 13,234
4,788
40,602 18,022
Creditors: amounts falling due within one year 2022
£		 2021
£
Social security and other taxes
Other creditors
Accruals and deferred income		 9,716
857
9,700		 9,709
—
9,186
20,273 18,895

9. Creditors: amounts falling due within one year

10. Statement of funds

Statement of funds
At 1
April
2021
£		 Income
£		 Expenditure
£		 At 31
March
2022
£
General funds
Designated funds
. Computer upgrading
. Staff costs
. Website development
Total unrestricted funds
Restricted funds
BAME advice project
Total restricted funds		 73,599
5,000
30,000
10,000		 94,340
—
—
—		 (84,394)
—
—
—		 83,545
5,000
30,000
10,000
118,599 94,340 (84,394) 128,545
— 20,100 (20,100) —
— 20,100 (20,100) —
Total funds 118,599 114,440 (104,494) 128,545

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ADVICE SERVICES ALLIANCE

Notes to the financial statements 31 March 2022

10. Statement of funds (continued)

Statement of funds(continued)
At 1
April
2020
£		 Income
£		 Expenditure
£		 At 31
March
2021
£
General funds
Designated funds
. Computer upgrading
. Staff costs
. Website development
Total unrestricted funds
Restricted funds
Peer Review
BAME advice project
Total restricted funds		 61,482
5,000
30,000
10,000		 88,217
—
—
—		 (76,130)
—
—
—		 73,599
5,000
30,000
10,000
106,482 88,217 (76,130) 118,599
—
—		 28,524
19,190		 (28,524)
(19,190)		 —
—
— 47,714 (47,714) —
Total funds 106,482 135,931 (123,814) 118,599

Restricted funds

Peer Review

This fund represented a grant received from Legal Education to fund a trial project which was completed in 2020/21 and the grant funding had been fully spent at 31 March 2021.

BAME advice project

Funding was initially provided in 2020/21 by Trust for London to undertake a research project on Black, Asian and Minority Ethic advice services. Further funding became available in July 2021 with a total grant of £30,200 towards the costs of setting up a network of London based organisations providing advice services to diverse ethnic and racial communities. In the year ended 31 March 2022, the charity recognised restricted grant funding of £20,100 and costs equivalent to the funding received. The project completed in July 2022 and the balance of the restricted funds will be released on submission of the project evaluation report.

Designated funds

The computer upgrading fund has been set aside to ensure that the quality of computer equipment is maintained and has been assigned for purposes of all computer equipment including software upgrades, hardware plus printers and other associated equipment.

The staff costs fund has been set up to provide for unexpected staff costs which could include long term sickness and the provision of temporary staff during absences of up to 4 months.

The website development fund relates to the requirement to maintain two up to date websites with maximum functionality. To achieve this, the websites need to be redesigned on a regular basis and occasionally more frequently in emergencies for example website crashes.

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ADVICE SERVICES ALLIANCE

Notes to the financial statements 31 March 2022

11. Analysis of net assets between funds

Analysis of net assets between funds
Designated
funds
£		 General
funds
£		 Restricted
funds
£		 Total
funds
£
Fund balances at 31 March 2022 are represented by
Current assets
Current liabilities		 45,000 103,818
(20,273)		 —
—		 148,818
(20,273)
45,000 83,545 — 128,545
Designated
funds
£		 General
funds
£		 Restricted
funds
£		 Total
funds
£
Fund balances at 31 March 2021 are represented by
Current assets
Current liabilities		 45,000
—		 92,494
(18,895)		 —
—		 137,494
(18,895)
45,000 73,599 — 118,599

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