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← The Advice Services Alliance

2025-03-31-accounts

ADVICE SERVICES ALLIANCE

UNAUDITED TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

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

Contents

Page
Legal and administrative information 1
Trustees’ report 2
Independent Examiner’s report 13
Statement of financial activities 14
Balance sheet 15
Principal accounting policies 16
Notes to the financial statements 19

ADVICE SERVICES ALLIANCE

Legal and administrative information

Trustees
Edlira Alku
Martin Barnes
Julie Bishop
Sabrina Dubash
Cassandra Harrison
Ruth Hayes
Kani Kundu
John Roberts
Taylan Sahbaz
James Sandbach
Alasdair Stewart
Carol Storer
Callum Delhoy
Callum Dixon
Fran McSweeney
Officers
Chair Ruth Hayes
Vice Chair Martin Barnes
Treasurer John Roberts
Company Secretary Lindsey Poole
Chief Executive Phil Jew (Interim CEO 0.6 FTE 1stApril 2024-31stMarch 2025)
Lindsey Poole (CEO 0.8 FTE from 1stApril 2025)
Staff Lindsey Poole (0.2 FTE from 1stApril 2024 to 31stMarch 2025)
Rita Chadha (Resigned 30thJune 2025)
Jo Chimes (Resigned 6thMay 2025)
Consultants Phil Jew; Advice Workforce Development (from November 2023)
Mandy Davies, Mindful Resolutions
Chris Goodlad
Patron Lord Low of Dalston
Company Number 3533317 (England and Wales)
Charity Number 1112627
Registered Office The Justice Hub, 1stFloor, Internation Dispute Resolution Centre
1 Paternoster Lane
London EC4M 7BQ
Independent Examiner Anthony Epton
Goldwins Limited
75 Maygrove Road
West Hampstead
London
NW6 2EG
Solicitors RussellCooke
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 2025

The Trustees of Advice Services Alliance (“ASA”) present their report and the financial statements for the year ended 31 March 2025

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 16 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 2025

Achievements and performance

The Board of Trustees met for an Away Day in February 2023 to agree the ASA Strategic Aims for the next five years. These aims were reflected in the business plan for the year April 2024 - March 2025, drafted at the Trustee Away Day held in February 2024, with thanks to the Bar Council for use of their premises:

We have six key aims:

Our activities to achieve this focus on;

Our business plan for the year was mapped against these aims and activities and was regularly updated through to year to measure progress.

Page 3

ADVICE SERVICES ALLIANCE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance (continued)

The year was characterised as one of step change for the ASA. The substantive Director was on sabbatical for the year (whilst continuing to assist with Company Secretary role and the finances) and the CEO role was held by Phil Jew on an interim basis. This allowed the trustees the opportunity to consider the role of the Advice Services Alliance afresh and to make some changes to the operation of the charity.

The main achievements of the year April 2024 to March 2025 were as follows:

Represent the Advice Sector

The ASA continued to promote and represent the advice sector at strategic level. In July 2024, the General Election returned a new government and with it, a manifesto which will impact on advice services and their clients, including regionalisation, reform of housing acts, reform of employment acts and benefits reform. This is likely to present opportunities and challenges for the sector over the next few years. The ASA convened regular meetings with its members to discuss the rapidly changing strategic environment and the advice sector’s ‘asks’ of the Government. In autumn 2024, the ASA published Advice is the Key to Government Missions sett ing out these requests.

The ASA met with the new Justice Minister with responsibility for Legal Help and Support (since been moved to Department of Transport). We have been invited by the Ministry of Justice to sit on the newly reformed Legal Help and Support Strategy Advisory Group. Phil Jew attended the inaugural meeting.

The ASA is a founder member of the Access to Justice Foundation, and we have a seat on the Board of Trustees. Lindsey Poole filled this role until June 2025. The ASA is a consultative body for the Legal Aid Agency. We attend the Independent Advice Providers Forum in Wales, were engaged with the Greater London Authority on their advice sector strategy work and more recently worked closely with the London Legal Support Trust on an advice workforce development strategy, sitting on the Advisory Group. We are also represented on the Administrative Justice Council Working Group on Vulnerable Users.

Quality Work: the Advice Quality Standard and related work

The AQS is a crucial part of the ASA offer and the backbone of our financial stability.

Deputy Director Jo Chimes developed the offer to AQS holders over the year by offering online workshops and training events on the AQS. Work has continued to develop the relationship with our assessment bodies, Recognising Excellence, Citizens Advice and AgeUK and ensure consistency of AQS assessment. The AQS continues to be validated for the Money and Pensions Service Quality Framework and the Welsh Government’s Independant Advice Providers Framework. A substantial application was made for further funding from the City Bridge Foundation to follow the Pilot of an Entry Level AQS which took place in 2023-24. Funding to develop an Access Pathway was confirmed in April 2025.

Advice Sector Workforce and Development Project

In November 2023, the ASA working with Phil Jew as a consultant were awarded the contract by London Legal Support Trust to be the Learning Partner for the Advice Sector Workforce Development Fund programme. This work continued over the year, including visits to all the funded partners and production of reports for the advisory group. The project is focussing on how to bring about sustainable solutions to a workforce crisis in London’s advice services. From mid-March 2025, we were awarded a further contract by the London Legal Support Trust to undertake a short-term project identifying workforce related organisational capacity issues within the London’s advice sector. The work will complete in September 2025.

Page 4

ADVICE SERVICES ALLIANCE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

The Ethnically Diverse Advice Providers Network

Rita Chadha took forward the development and support of a network of advice providers from and for London’s ethnically diverse, Black and ethnic minority communities. Whilst there has been some improvement in the recognition of the important work such organisations undertake, there is still much progress to be made in linking front line community organisations and faith groups to become an integral part of the advice sector. The work is funded by Trust for London and is supported by a Steering Group of members of the Network. The project moved into the final year of funding.

Research and evidence on Social Welfare Advice

The project on Understanding Communities seeking Social Welfare Legal Advice, funded by the Nuffield Foundation and lead by the University of Bangor, completed in May 2024, and several seminars presented the findings of the work. The ASA was the London partner in this important research project to investigate the relationship between advice services, people’s help seeking behaviours and strong cohesive communities.

In November 2024, we held the annual Standing Committee on Advice Research and Evaluation (SCARE) which presented highlights from some of the recent most robust and relevant research related to the delivery of advice services. Details of the presentations given are on the ASA website. This year, SCARE was sponsored by Nuffield Foundation, hosted by Quinn Emanuel in their fantastic conference suite on High Holborn. We welcomed Richard Thurston from University of Cardiff as the convenor.

Data management and AI

The team undertook a piece of work with Information Superhighways to look at the ASA’s data needs and collection. We also engaged Zoe Amar Digital to provide a workshop for staff and trustees on Artificial Intelligence. The issue of AI has risen as a major issue for advice services and their clients, and the ASA has been at the forefront of getting to grips with its potential as a useful tool for advisers and the ASA, as well as a source of (mis)information for clients. This work is likely to be on-going and ever more important as AI technology becomes more widely available.

Page 5

ADVICE SERVICES ALLIANCE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

Staff and Wider Team

Phil Jew who had been working as a consultant on the Advice Workforce Development Fund took on additional responsibilities as the Interim Director role from April 2024 to March 2025. Lindsey Poole , the substantive Director has been on sabbatical at the Centre for Socio Legal Studies at the University of Oxford from April 2024 until March 2025. Jo Chimes continued as Deputy Director with particular responsibility for Quality work until May 2025. We are delighted that Jo has been able to offer some time working as a consultant on the Advice Workforce Development Fund project. Rita Chadha continued her work the Project Manager for the Ethnically Diverse Advice Providers Network and left the ASA in June 2025. Both these vacant posts have now been filled at time of writing (August 2025).

We have been helped enormously by excellent consultants and external support: Chris Goodlad (accounts and bookkeeping) and Mandy Davies (Virtual PA). Our thanks to Amanda Jordan, Liz Morris, Dawn Draper and the team of assessors at Recognising Excellence for their continued support in the delivery and development of quality assurance in the advice sector. Mike Butler provided excellent support on the Trustees Away Day (February 2025) and suggestions for future fundraising. Madeliene Sugden has worked with the team on the updating and development of the ASA website. We have moved our IT support to Penelope and have been very grateful to the team for their support and suggestions on improving our data management. Zoe Amor provided training and insight on the use of AI.

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; Professor Avrom Sherr, Clive Tulloch and Sabrina Dubash . We welcomed Vicky Ling as a new member of the PMC in March 2025.

Our only resource is the people we work with; our staff team, our trustees, our volunteers and our partners. All go above and beyond with dedication to our primary purpose; ensuring access to social justice is a reality for all. Without our people we are nothing and all our achievements belong to you.

Page 6

ADVICE SERVICES ALLIANCE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

Financial review

Financial report for the year

The charity had expenditure on unrestricted funds of £109,901 (2024 - £63,558) and £104,076 of income on unrestricted funds (2024 - £75,555) which resulted in a deficit for the year of £5,825 (2024 – surplus of £11,997). After the deficit is added to the accumulated surplus brought forward from previous years, the charity has an accumulated surplus on unrestricted funds in the sum of £119,838 (2024 - £125,663).

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 2024/25, free reserves should be in the range of £20,000 and £55,000.

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 £74,838 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. The Trustees have been investigating suitable accounts including sustainability and ethical considerations. Given the level of working capital required during this year, no money has been placed on account.

Page 7

ADVICE SERVICES ALLIANCE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

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, the most recent version was approved by the Board of Trustees on 28 February 2020. These Articles make a clear distinction between the Advice Services Alliance 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. All real or perceived conflicts of interest are declared at the start of all Board Meetings and where a decision is required which impacts on a Trustees organisation, Trustees recuse themselves.

Membership

Advice Services Alliance was established in 1980 and is the umbrella body for voluntary advice and information services. Our full 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 comprises of the following network bodies:

Associate membership is applied to advice services who hold the Advice Quality Standard by virtue of the licence fee.

Relationship with members

In 2024-2025, we reintroduced Members Meetings. These were very well received and will be taken forward as part of the membership offer in the future. In addition, the Advice Services Alliance works with its member organisations in a number of ways:

Page 8

ADVICE SERVICES ALLIANCE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

Structure, governance and management (continued)

Risk management

The Trustees continually assess the major risks to which the Advice Services Alliance is exposed and this is presented at the Trustee Board Meetings in the form of a dynamic Risk Assessment document.

The impact of the global pandemic on our clients, our services, our communities has diminished. The charitable sector generally has face challenges in the ability to raise funds, particularly those reliant on local government funding such as advice services. However, many local authorities continue to recognise the importance of providing help and advice to the local populations which we welcome. The impact of the change in government and with it, different policies will continue to be monitored as the policy agenda moves forward.

The main risks which had been identified in previously continue to be monitored. 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 (2024 - £nil).

The pay of the staff team 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 9

ADVICE SERVICES ALLIANCE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

Structure, governance and management (continued)

Trustees

Edlira Alku (member representative Trussell) Martin Barnes (independent trustee) Julie Bishop (member representative LCN) Callum Dixon (member representative Citizens Advice) Carole Hodgson-Mullings (member representative Citizens Advice) Sabrina Dubash (Independent trustee) Ruth Hayes (indépendant trustee) Kani Kundu (independent trustee) Fran McSweeney (member representative) John Roberts (independent trustee) James Sandbach (independent trustee) Alasdair Stewart (member representative AgeUK) Cassandra Harrison (member representative Youth Access) Callum Delhoy (member representative Advice UK) Taylan Sahbaz (independent member)

Appointed July 2024

Appointed July 2024 Resigned March 2025 Appointed September 2025

Resigned July 2025

Appointed October 2024

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 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 10

ADVICE SERVICES ALLIANCE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

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 11

ADVICE SERVICES ALLIANCE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

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:

John Roberts, Treasurer and Trustee Approved by the trustees on 9[th] September 2025

Page 12

ADVICE SERVICES ALLIANCE

Independent examiner’s report to the trustees of Advice Services Alliance Charitable Company (‘the Company’)

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity’s trustees of the 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’).

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 your charity’s accounts as 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

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:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. 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. 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).

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.

Date: 01 December 2025

Anthony Epton BA FCA CTA FCIE Goldwins Chartered accountants 75 Maygrove Road West Hampstead London NW6 2EG

Page 13

ADVICE SERVICES ALLIANCE

STATEMENT OF FINANCIAL ACTIVITIES

(Including Income and Expenditure Account)

For the year ended 31 March 2025

Notes
Unrestricted
funds
£
Restricted
funds
£		 Year to
31 March
2025
Total
£		 Unrestricted
funds
£		 Restricted
funds
£		 Year to
31 March
2024
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 2024
Balance at 31 March 2025
10
104,076		 44,511 148,587 75,555 132,477 208,032
104,076 44,511 148,587 75,555 132,477 208,032

109,901		 44,511 154,412 63,558 132,477 196,035
109,901 44,511 154,412 63,558 132,477 196,035
(5,825) — (5,825) 11,997 — 11,997
(5,825)
125,663		 —
—		 (5,825)
125,663		 11,997
113,666		 —
—		 11,997
113,666

119,838		 — 119,838 125,663 — 125,663

All activities derive from continuing operations.

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

Page 14

ADVICE SERVICES ALLIANCE

Balance sheet 31 March 2025

31 March 31 March
2025 2024
Notes £ £
Current assets
Debtors 8 30,643 56,629
Cash at bank and in hand 105,124 102,069
135,677 158,698
Creditors: amounts falling due within one year 9 (15,929) (33,035)
Net assets 119,838 125,663
The funds of the charity:
Funds
Restricted funds — —
Unrestricted funds
. Designated funds 45,000 45,000
. General fund 74,838 80,663
10 119,838 125,663

For the year ended 31 March 2025, 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 9th September 2025

Page 15

ADVICE SERVICES ALLIANCE

Principal accounting policies 31 March 2025

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 2025.

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.

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.

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 16

ADVICE SERVICES ALLIANCE

Principal accounting policies 31 March 2025

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 17

ADVICE SERVICES ALLIANCE

Principal accounting policies 31 March 2025

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 and are assessed at the end of each reporting period for objective evidence of impairment. 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 initially measured at the transaction price and subsequently at amortised cost. 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 18

ADVICE SERVICES ALLIANCE

Notes to the financial statements 31 March 2025

1. Income from charitable activities

Unrestricted
funds
£		 Restricted
funds
£		 2025
£
4,400
98,243
1,433
16,667
22,844
—
—
5,000
148,587		 Unrestricted
funds
£
3,650
71,905
—
—
—
—
—
—
75,555		 Restricted
funds
£
—
—
—
21,667
40,250
35,560
35,000
—
132,477		 2024
£
3,650
71,905
—
21,667
40,250
35,560
35,000
—
208,032
Membership
Quality Monitoring
Design & development
Advice Workforce
Development Fund
Learning Partner
Ethnically Diverse Advice
Providers Network
Understanding Communities
Entry Level AQS
SCARE
Total funds		 4,400
98,243
1,433
—
—
—
—
—		 —
—
—
16,667
22,844
—
—
5,000
104,076 44,511

2. Expenditure on charitable activities

Expenditure on charitable activities
Fees and
salaries
£		 Direct
costs
£		 Support
costs
£		 2025
£
Quality Monitoring
Design and development
Advice Workforce Development Fund Learning Partner
Ethnically Diverse Advice Providers Network
SCARE
Total funds		 73,209
13,767
11,528
21,684
2,219		 2,279
2,022
572
96
1,814		 13,170
5,454
4,567
1,064
967		 88,658
21,243
16,667
22,844
5,000
122,407 6,783 25,222 154,412
Fees and
salaries
£		 Direct
costs
£		 Support costs
£		 2024
£
Quality Monitoring
Design and development
Advice Workforce Development Fund Learning Partner
Ethnically Diverse Advice Providers Network
Understanding Communities
Entry Level AQS
Total funds		 35,557
1,271
1,271
33,036
30,495
25,412		 2,785
44
16,000
1,997
18
7,787		 17,334
6,547
4,396
5,217
5,047
1,801		 55,697
7,861
21,667
40,250
35,560
35,000
127,062 28,631 40,342 196,035
Allocated between: Fees and
salaries
£		 Direct
costs
£		 Support
costs
£		 2025
£
Unrestricted funds
Restricted funds		 86,976
35,431		 4,301
2,482		 18,624
6,598		 109,901
44,511
122,407 6,783 25,222 154,412
Direct
costs
£		 Support
costs
£		 2024
£
Allocated between: Fees and
salaries
£
Unrestricted funds
Restricted funds		 36,848
90,214		 2,829
25,802		 23,881
16,461		 63,558
132,477
127,062 28,631 40,342 196,035

Page 19

ADVICE SERVICES ALLIANCE

Notes to the financial statements 31 March 2025

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
£
6,096
2,148
1,799
521
381
10,945		 2025
£
Quality Monitoring
Design and development
Advice Workforce Development Fund Learning Partner
Ethnically Diverse Advice Providers Network
SCARE
2025 Total funds		 6,899
3,224
2,700
532
572
175

82

68

11

14		 13,170
5,454
4,567
1,064
967
13,927
350		 25,222
General
office
£
Premises
costs
£
Governance
costs
£

6,764

1,423

1,295

1,295

1,295

876

12,947		 2024
£
Quality Monitoring
Design and development
Advice Workforce Development Fund Learning Partner
Ethnically Diverse Advice Providers Network
Understanding Communities
Entry Level AQS
2024 Total funds		 8,485
4,689
2,707
3,517
3,517
530
2,085

434

395

406

235

395		 17,334
6,547
4,396
5,217
5,047
1,801
23,445
3,950		 40,342

Governance costs included within support costs consist of:

2025 2024
£ £
Independent examiner’s fees 1,456 3,800
Other:
. Legal fees 3,678 3,375
. Consultancy 4,270 5,175
. Trustee meetings and sundry associated costs 1,541 597
Total funds 10,945 12,947

Page 20

ADVICE SERVICES ALLIANCE

Notes to the financial statements 31 March 2025

4. Grants receivable

Grants receivable in the year were:

2025
£		 2024
£
Ethnically Diverse Advice Providers Network – restricted funds
Understanding Communities – restricted funds
Entry Level AQS – restricted funds
Advice Workforce Development Fund Learning Partner – restricted funds
SCARE
Total		 22,844
—
—
16,667
5,000		 40,250
35,560
35,000
21,667
—
44,511 132,477

The Ethnically Diverse Advice Providers Network project received a continuation grant from Trust for London from December 2022 for 3 years.

The Understanding Communities project runs for 2 years from April 2022 to March 2024. The Entry Level AQS run for the financial year and was completed at 31 March 2024.

The Advice Workforce Development Fund Learning Partner project commenced in June 2023 and runs until 2025. The SCARE project was a one off event held in November 2024 with support from the Nuffield Foundation

5. Net expenditure for the year

Net expenditure is stated after charging:

2025
£		 2024
£
Operating lease rentals
land and buildings		 350 3,950

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

Page 21

ADVICE SERVICES ALLIANCE

Notes to the financial statements 31 March 2025

6. Staff costs including key management personnel and Trustees’ remuneration Staff costs were as follows:

2025
£		 2024
£
Wages and salaries
Social security costs
Pension costs		 112,102
5,179
5,126		 114,451
6,111
6,500
122,407 127,062

The average number of employees during the year was 4 (2024 – 4). No employee received emoluments of £60,000 or more (2024 – 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 Executives including National Insurance and pension costs was £58,909 (2024 – £59,870).

No Trustee received any emoluments (2024 - £Nil). Travel expenses of £515 were reimbursed to two trustees (2024 – £313).

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.

8. Debtors: amounts receivable within one year

2025
£		 2024
£
Other debtors
Prepayments and accrued income		 25,099
5,544		 41,468
15,161
30,643 56,629

9. Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
2025
£		 2024
£
Social security and other taxes
Other creditors
Accruals and deferred income		 6,826
3,578
5,525		 16,738
717
15,580
15,929 33,035

Page 22

ADVICE SERVICES ALLIANCE

Notes to the financial statements 31 March 2025

10. Statement of funds

Statement of funds
At 1
April
2024
£		 Income
£		 Expenditure
£		 At 31
March
2025
£
General funds
Designated funds
. Computer upgrading
. Staff costs
. Website development
Total unrestricted funds
Restricted funds
Advice Workforce Development Fund Learning
Partner
Ethnically Diverse Advice Providers Network
SCARE
Total restricted funds		 80,663
5,000
30,000
10,000		 104,076
—
—
—		 (109,901)
—
—
—		 74,838
5,000
30,000
10,000
125,663 104,076 (109,901) 119,838
—
—
—		 16,667
22,844
5,000		 (16,667)
(22,844)
(5,000)		 —
—
—
— 44,511 (44,511) —
Total funds 125,663 148,587 (154,412) 119,838
At 1
April
2023
£		 Income
£		 Expenditure
£		 At 31
March
2024
£
General funds
Designated funds
. Computer upgrading
. Staff costs
. Website development
Total unrestricted funds
Restricted funds
Advice Workforce Development Fund Learning
Partner
Ethnically Diverse Advice Providers Network
Understanding Communities
Entry Level AQS
Total restricted funds		 68,666
5,000
30,000
10,000		 75,555
—
—
—		 (63,558)
—
—
—		 80,663
5,000
30,000
10,000
113,666 75,555 (63,558) 125,663
—
—
—
—		 21,667
40,250
35,560
35,000		 (21,667)
(40,250)
(35,560)
(35,000)		 —
—
—
—
— 132,477 (132,477) —
Total funds 113,666 208,032 (196,035) 125,663

Page 23

ADVICE SERVICES ALLIANCE

Notes to the financial statements 31 March 2025

10. Statement of funds (continued)

Restricted funds

Understanding Communities

This fund represented the funds received from the Lead research organisation, University of Bangor for a threeyear research project funded by the Nuffield Foundation and commencing in May 2022 and ending in April 2024.

Ethnically Diverse Advice Providers Network Project

Trust for London awarded a grant in December 2022 for three years for a total of £121,100 to allow the Advice Service Alliance to continue work with the Black, Asian and Minority Ethnic communities advice services in London.

Advice Workforce Development Fund (AWDF) Learning Partner Project

The ASA was appointed Learning Partner for the AWDF Programme in October 2023. The contract is with the London Legal Support Trust.

Entry Level AQS

In June 2023, The City Bridge Foundation awarded the ASA a grant of £35,000 to undertake a six-month pilot for an Entry Level Quality Assurance process aimed at small advice providers in London, to enable them to work towards the Advice Quality Standard (AQS).

SCARE

In November 2024, the ASA held our annual meeting on advice research at Quinn Emanuel LLP on High Holborn and with support of a one-off grant of £5,000.00 from the Nuffield Foundation, we produced a report of the meeting which is logged on the ASA website.

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 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 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.

Page 24

ADVICE SERVICES ALLIANCE

Notes to the financial statements 31 March 2025

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 2025 are represented by
Current assets
Current liabilities		 45,000
—		 90,767
(15,929)		 —
—		 135,767
(15,929)
45,000 74,838 — 119,838
Designated
funds
£		 General
funds
£		 Restricted
funds
£		 Total
funds
£
Fund balances at 31 March 2024 are represented by
Current assets
Current liabilities		 45,000
—		 113,698
(33,035)		 —
—		 158,698
(33,035)
45,000 80,663 — 125,663

Page 25