LiEGIS'I"th:IIF.D COP/IPANY NLlhlBER: 01821310 (kn%land and Wales) REC-18TERED C'HA￿l'V P*'UMBER: 1123253 BARKiri'G & DAGENEIAM CITIZETr¢S ADVIC'L BUREAU [J￿,AuD1TED FINA￿CIAL STATEMEIYTS FOR 'I'HE I'E.4R F.NDED 31111.4RCH 2025 BeTrin¥exs LLP Ly'goii 140115e .SQ LDiJdoii PKoJd Broinley Kent BRI 3RA BAIiKtNC & DAGEI4IIAM crrizENS ADIJICF, qi BIIRXAU C0Tr4TENTS OF THI FINANCIAL STATEMKNTS ror tlae year L'nded 31 March 2025 Page Reference and adniinistrAtive detalls R*port of the trustees IDdependcnt e￿MIne?-,8 repoi-t Statem¢nt of fiThan¢lal actlyili BAlince sh¢et I I to 12 Cash flow statement 13 Notes to the casb flow statement 14 Notes to the finan¢lal $tatement$ 15 to 24 Detailed statement of financlal 2Ctivitie5 25 10 26 BARKINC & DAGENHA￿l CITTZENS ADVICE BUREAU REFElliETrICE AND ADMtNISTRATtVE Dl* TAILS for the vear ended 31 March 2025 'RUSTEE8 Ms B O AnjolaiyA TnLStee Mrs L S Ktller Trnstee (Chair) Mrs S Wiscman Trustee {Hon. Treasurer) Mr P Thealla Ttustec (Vice c.hair) Coullaillor I Robii)son C.o~opied Trnsle¢ Mr M M A Pui?go Ms G Tatran COMPANY SECRETARI, Ms P M Salvador-JDnes REGISTERED oifilCE 339 HLathivay Dagenhain RM9 SAF REGISTEI RED COlVtPATr4Y 01821310 (England aiid Nvales) REGISTERLD CHARITY NUMBER 1123253 INDEPEIYDLNT FX'AMINER Berringtrs LLP I.ygon HoLLse 50 Loiidon Road Bromley Kent Pagye I BARKING & DAGTr.NFIAM CITIZENS ADVIC BIIREAU REPORT OF THE TRUSTEES for the year ended 31 M8rch 21125 The trustecs who aTe algo directors of the charity for the purposes of Ibe C.on)panie% Act 2006. prescnl their report ivith th¢ fmuncial statem¢nts of the Ch￿lty foi th¢ year ende43 31 March 2025. The lrnstees havt ￿0pted thc provisions of Ac¢ounting and Reporting by Charities.. Statement of Reconllnended Praciice applicablc to Ch￿ltieS pr¢paring Ibetr accounts IJ accordanc¢ with the Financial Reporting Standard applicablc 3n thc UK aLd Rcpiiblic of Irtland (FRS 102) (effeulive l January 2019). 14arking & Dagcllham C:iiiiens Advice Bwcuu ¢Jpcraling a¥ Citizens Advice Barking & Dagethm is a memb¢r of Cilizens Advice, the op¢rating name of the Iwation&l Ass(>¢i4ltiiJii of Cilizms Advice Bureaux, whicli providcs a fyamework for standards of advice 8nd ¢as¢ivork manAg¢mcnt os well as monitoriiig progress against th¢se siandayds, Opcratii)8 polici¢s are independontly dctcmincd by the Board of Directors ui ordcr to fulfil ils charitable objects and c￿MplY with the nation&1 meinbership rcquireinents. OBI&CTfVES,IND ACTIVITIES Objectives and alms Th¢ oharity's purposes, as sct oiil ID thc objects contained in thc Compatiy's Memorandum of Awociation, aTe lo pioinote any cliaritable purpose for Ihe b¢n¢fit of thc wliole conutiunity of B#rking and Dagenham And n¢ighbourAng BoTougbs {"th¢ area of benefit") by the Bdv8nc¢ment of ¢du¢ation. the proleciion ot health und th¢ relief of poveity, si¢knes6 and distrcss. The Lharily'$ objects are defiiied xq abov¢, Oiir aims are focused o)).. to provide the odvi£e p•ople need for the problems they face and. to improve the policies and practi¢¢s that aff¢¢l peapl¢'.$ liv¢8. Our service provides free, ind¢peDdent, confi¢Jcntial and impartial advice In everyon¢ on their righrs and re8ponsibilitie$ ai.)d works io improve d)e policies and PTfjCtices that affect people'5 lil'es. We i'alue diver.qity. promolc wudlity and ¢11811¢nge disLriminalion and 'we ensui'e these valnes inform cv¢ryt7Jing w¢ do. EnsurlDg our work d￿1ver$ 4ims W¢ rL'vicw uur ainJ5, obje¢live8 and acliviiics ench year. The &nMLwI review se¢ks to ¢xamine our perfomiallcL, achieN'em¢nts and outcomcs. In carryillg out the review WL arc ¢nsurin¥ th&t Dur activity is in l&n¥ with our objeclives and 8ims. Foeus of our work In linc with our Strategy Plan OUT m8?rJ objective for the yeaT has been to continue to maximise seivice delivery po$1 significanl fiJndi118 & stsffing rcdu¢tiuns in 21-22 and C￿ltInU¢ niod¥rnise our s¢rvice model & uperational sySt¢m lo enable SLTviLe ¥uwth, sltengthen oui. resilicncc and longcr temi su8tsiii&bility. Pag¢ 2 BARKING & DAC.ENHAM CITIZENS ADVICE BUREAU IiEPORI' OF THE TRUSTEES lor the velr ended 31 March 2025 OBJECT'IVLS AP4D ACTIVII'IES SignifieaDt actiyiti¢$ Achievement and pei'form#nce Ti) provide th¢ advicc people Dccd for the probl¢ms they fa¢¢ w¢ have th2rri¢J out the following a¢tivity,' Wcbsite self-hclp ¥dvice and infornwlion whicli link-s to tl)e national Cititins Advice wcb TLsources. AdviceliDc & Iveb ¢h&t services tINough our Universal adviLC a¢c¢5q I¢HllI MonclAy to Friday 10.00 Iii 16.OU. Illts 15 11 dedictLl¢d Freephonc number lor Barkin% & Dagcnhain r¢sidtttls. Ciliz¢ns AdviLL Back-up AdviLeline and iveb chat SeTVi¢e tefim4 .support demand tor adl'ice bo>il) diiring #nd outside tliese hours b¢tw¢¢n Monday lo F.rid8y 09.00 10 14.00 through call rerouting. Tliis increases our ability to help niorc local peoplc. Intensive gpeciojisl Advice & Cas¢￿,0rk Unit SeThpiLe delivery open Nlondhy lo Fridav 10.00 to 16.00 by referral trorn fi'ont linc agencies workinu with vUln￿able and hard to reach rLsidenls, Enl)anced ivelfar¢ rights casc￿.0rk service for J-¢5idents M,ho 8r¢ disabled or long tenn ill witli DABD con1ribuiing lo deliv¢ry ay a sUb-￿Iltractor. AdviLe in Conynuiiily Settings thttdcd by th¢ (J'reot¢r London Aiitli(irity M.'ith stt'atctsiti oiilreach delivery liost¢d in 2 primary schools, 2 food banks and 4 cotnmunity liiiby lo ¢nable greater advicc access for vulncrable. financially cxclud¢d re$idcnts wh¢Tr are fUrtI￿st away from advice servic¢s - in 2014125 llow rei)ositioncd under BD Advice PLUS below. BD Adiyice Plus PaTlneTsliip with Spc¢ialist Debt Frcc Lond4)ii Spc¢1￿18¢ debt advi¢e deliV￿ring in outreach trom our main office. Partner$hip with Hav¢rin8 LCA the Help To Claiin delivery partsicr tor Bal'king & Dagcnl)ani Job Centre Plus as pan of the C,ill￿n8 Advicc national Help lo Cl¢iiin Partnerbht'p ￿nded by ihe Dcpartni¢nt of Work and P¢nsioD$. Speciglisl Qualily Mark Le.¥al Aid boiiging ¢ascwork aiid repr¢sent31ion. Our lawyers sp¢¢iaiise in pOS￿$s1O11, evillion, homelessness & disrepair casework tunded by the Legnl Aid AgenLy. The head of team was a Legal ,4id Lawyer of tb¢ Year 2021 fiiialisl. BD Advice Pliis Partnership with Shelley Sp¢¢i&list Quality Mark noJ).Lesal Aid housing ca5ewoi.k and rei?re%ei)talion delivering in oulretscl) from our Dffi¢eg, LL'gal Edu¢dtiOn Foiindalion Ju.%tic¢ Fll'st Fellowship ￿tIdIng to adaill SQfvl housiiJ&J and work on a tlTr¢viy of cliange io solicilnr qualificalion tllklr.￿ Ilit risk.s aiid oppOrt￿nitie8 of the new SRA 'portsble' qualifiLuli¢)ii iegiinc. DV Flag [￿&51 pro bano dorncstic abiise family advice. Tbe geThYi¢e receives refe￿￿1$ from residcnls &rJd front line 118encies from Barking and I)agenlian) and siirrounding areas as pdit (If a partJ¢r8hip with local tamily soli¢ilor.4 who prvvide pi'o boJ)o advic¢ and offer legal aid bdsework and represciilalion. Won LawW0￿5 Besi Pro Bono 2021. Cost of Livin8 Capacity Buildillg PIDjecl sponsur¢d by LB OF J3iirking & DagenhLLn ¢iiabling u¥ lo re-frc%h and Te-launch ED Aiivice Plus parlnershTrp (Ind neiwoi'k sp&ccs io capacity biiild fiDI)t line dLliv¢ry and L'onsolidate differenl work strands under one unibr¢lla aiid reach inore i'csid¢nrs with d)e advice and support they iieed when they need it. Advis'ing Loiidoiiers seTViLe deliv¢r¢d b> sub-grBDt under Lond()n Citizens Advice and fviided by the Gr¢at¢T Londo Authority to meet the additional cost ol. IiviDE advirx needs of r¢&idenfs including dL'liYery of Advice First Aid training. All delivery at]d activity above continues to Ineet Government guidelines and Wdiid¢mic risk levels. PubliL benefit The Board vf Tiiislcc¥ hdV¢ had due regar<1 to tlie Charity corn￿lIsS10n guidan¢e on ￿￿bIl¢ ben¢fit aDd l?uv¢ coinplied Ivith the duty in 8ectiDn 4 of i'l)e Charities Act 2011. Our tctivities ure all dcliv¢r¢d lii)e with ow. objectiV¢S 41nd aims nd are M'holly for public b¢i)efit. IFolunteer$ The ¢hMriLy recrttils alld trains VolunÉc￿S lii Ii*lp dcliver our activities and we Jre wholly Tclianl UPOII their many fornis uf voliiiitary ¢1SSiislanLe fmill Ediiice, i'esearch and cJmpaigns to office 811d xdnunistration. From.luly 2024 to March )5 uie TecDJited 29 volullteer5. BARKING & DAGEINHAM CITZZF.NS ADVtCE BUREAIJ REPORT OF TIIE TRUSTEES fnr tlie year ended 31 March 2025 ACIIIEVEMEN rs AND PERFORMANC Contrfibutlons of Volunteers and Paid Staff The charity suc¢¢ss could not hav¢ been achieved without the hard ivork ajid dedicatioii of Yolunteers and staft-. TJ trn%teo board and senior management team Tecog])is¢ the tremiendiw contribution rnhdc by thc charity's l'oluntc￿s in their many forn].i of voluntary as%istai)ce and without whieh the service could not operate. Throughout 2024-25 Ihe scrvicc cmploy¢d 10 paid work¢rs at 10 l*TE in total in 2024-25 . 1 l FfE ill 23_24- 9.8 in 22-23) alld,. 14.2 Fl"E (21-22). In tQl81 th¢ 29 vollin1ce￿ equate to 3.7 FFE delivery siipport foi. 24-25. Volwitcers w¢r¢ traiThcd to nciv moderniscd system to deliver L¢v¢l l advice and worl(ed with paid slaff lo supi)ort deliveryN of our Lore 8nd ¥peLiali¥t aL'livity. By year end ?4-25 wtt had mel the same level of pcrtornhgn¢e as 23-24 and ¢x¢eeded il. ittdicating tI￿t this area of our strategic plall has been largely Success￿1. Who used and beneflÉed frnm s¢n'iees. During the reporting year we advis¢d over 5000 clients aCTOSS all our gencralist and spccidlistt advicc and e￿work projccts to similar Y4itius acr05s multipl¥ ch4nn¢ls ('Phone. fa. ¢¢ lo fuL'e, websL'lwl: l¢xt) as previous years. This is goud neivs xs it demonstrates that our niod¢rnisation progr¥tmnJ¢ 1$ improving our ability lo mcet dernand within avail&bl¢ resnurees. Our njain ¢lient profile in 2024_25 ¢onlinues lo demonstrate 5tronsly how we are advi.8ing all rcsidenls in Barf(ing and Dagenham whilst also coiilinuing to tsr8el the n)osl wulu¢r8blc and dis#bleé, and fi￿11¢51 away from advice in (iur con]munity. We area particularly pl¢ayed with the Advice in L'ornmunity settings partnership as oiir Community pafiner5 as they are nabling us 10 delivery advictt lo bard to reach vullleiable rttsidents aiid new cornmuniti¥s who have nDt accessed vi¢e &ervi¢es before. Our front line worker advice refeTrals have sl&rt¢d lo migrele onlo a new ¢-refertal plttiform, RefeiTAet and thi¥ will enable uy to develop otliat platform for oth¢r$ to r¢t¢r vulnerable residents they work with into our s¢Tri¢c. Ovcrall L)UT It)p 3 enqiiiry ar¢a8 cunlinue lo b¢ welfare benefitb ijnd É3x credits. debi and Inoney and hous11￿. However ensuing a¢¢ess to ¢barilable support in¢ludiiig fond 15 3rd Iiigliest in t¢ms t)[ tl?c help pe()ple need for ili¢ prublemy they tac¥. Thi¥ trend rellecl's Ihe rise w¢ saw in 2022-23 in advice demand acr085 811 key adviGe inilicators of th¢ Losi of Living crthsis and our new Pan London Prevention Hardship 8eryic¢ is vithl to be Qble to ineet the additional advice needs of residents that ¢om¢ when Ihey ¢aniiot 4fford basic hoiisehold e8s¢ntial$. A¢ro¥s our ivelfare bell#fitty and lax ¢redils advice and ca$ework, we geiiei'ated ovei- £3M in additional income for our clienls through direct dclivcry and iii partnership with DABD (UK). All other Bervices continued to respo]￿ ivell in 24-25 to meet service & funder gual¥. The LBBD Cost of LIvill8 thiidillg which 15 enabling our front line worker refs￿al developJ]3cnt. the ¢ap3eity building of frnnt line JAG skills and kKvwledge, advicc infonnation and signposting in on¢ place has been Vil￿ for oui modernisation Mnd giDwth ambition as It pav￿ the ivay for th¢ ,succcssful Tefr¢sh ot ovr BD AdYi¢¢ Plus fonnn for ?4_25. BD Advice Plu5 is now 8 major ami of pannersbip ¥4'ith hoth advic¢ and non advice ag¢nci¢5 across thc volubntary, public and PTivate sectois. through the wurk in 24-25 BDAP huiiseb and sh¥li¢rb all partDeTbhip proJ￿ts. including advice in ¢vmmuDity settings. Alon8sid¢ an ability lo refresh tt'ainiiig programmes and fornm spaces , BDAP Can now flexibly off¢rs a raT)8e of parthersl)ip and seryice (tevelopmenl opportunities vsing the stroiglhs of thc ¢xisling mcmbers and ttetw0￿. Factors Alfeeting tli¢ Achlevement of Objective5 In 2 worbening envitt)nmu)É ftsr residents And ¢omtnvniti¢s as they come oiit of the Covid-19 Pandemi¢ strAight into an nprecedented Cost of Living CTiSiS w¢ ¢ontt'nuc to be very conLYrned abO￿t the lev¢1 of ovcr demand .FoT tsur advice scrvices. Since the Pandemic advice unrnet demand across Citizens Advice 0￿￿(eS is 700/1, I"IIE 'fRLSTL¥ fi,,% fi)r tlit voar ciided 31111orth 2Q25 Ve are pftTrud tu tiiat. é<)r 24-25 OUT Lucal ii£fiL& was ajn*. of the b£%t perfLlnJitk¥ in tl?L ci)iiiiiry in l¢rTll% of 4necting loval adviLc lin¢ telephotje Llmiimd which Th'i)Iild ot13￿￿1￿c h£ive ¥on¢ iitta#,giv¢.red. "%ideiit% l)l-¢ £iilloii&TsI Ihosl n)i)sl hArd¢i'l1iil iii thc ci)unlry. (liir Lhdrity :IlL*)101) I'L'(Iiiir¥s LIS If) fiicub all re¥oiirces (lu¥ YL,. this. ?0?2-23 saw i¥ con)inLr oul of Lin Iiiiprecedr,nled ili)wihini whilh we ar¢ ￿17]1 workiiig t.0 TLtsoir¥r fi'oim. We entei'td ?(If3.?4 willi ' rLfrL81iecl 'Jneci £tttniand' Jmbiiinn Barking Dag¢[￿l￿TA 1%, Ihe poor&41 iIL)rough Iii Loiid()Yi. Iry 20?.&:5 we ar¢ prnijd (D kno￿1 that rhroiiih oui. Ino(lerJiisalion w<)rk 11)is p>k%l STtai' ai'¢ iuriiin&i Ihkn Li)nicr. }# develupm¢TJl£ gai118 miide 10 11?(Iden)i4¢ oul. seiiYcL and OPLfaLin&y 4yst¢lFb will riOlI' Iiul£l etl&ililL u% lil biiild i)IOTe s￿On&T1)i iiilo 202.)-2f) attd place 118 in u i)0silioniiiu 10 f4)C118 on i'¢.&iuwrh. Tlierè is h(¥w¢i'e.I' a IDI niore 10 do iii 2025-26" alld tlic cumiii&' yetll'.g, The liiiure uf ouy r.li&riiy i,g i'eiy niiiLII dl iisk as we .)025.2(? diie It) n¢w fi8Lal Lljreals 11) locAI authoritics acroKI iniiltiplc I'i'(illls, includiiig LB 13dl.king ￿lill Dag¢nli#ni 11.BBD}, our Lor¢ tund¢r and larg¢sl LlIMIDpioll i)l-our work.. Al the very time ￿,11¢1] Iljili plonniT)q is d¢niiinstraling )iiefo1￿￿1Y dirtt. 'fhis rriciins th121 L)ui' ¢'or¢ fuiidiiir is un¢Jer thre.lll alot uf r¢ni¥di*.I w￿rk lo UJdA4i¥Ye ribl% 1% ciiri'¥nily IitiilLrway. On the upsiilc WL al'e IIOII, IYlk)re clficie4t aiid vff¢ctive 115 i>12+ervieL t]elivLJy* lind Iiiui¢ rtr%ili¢n¢c aiid sii.4181Tikiblc thAn eiiei.. Our &lri11Lgi¢ iy(i%itiuniiiy Iliroiish 7ni)deini$aiitsn &iiid iL's¢é BJiking tin(1 Dagcnli4ain Advi¢e l)lus puls us in (I ',Itii'.lTr 4lrnnbFcr position to &tlrJ¢i Jjeii, tiiii(liii&. FJIANCIA T. REVIEW 'I'l)v ch#rily had iiel r Ilit V¢K*r i)tsn¥¢llvv. T'l)e tr£islr¥¥ consider that :'t woiild be prudent ti) sct a¥idc 7024-2.5 11% rail bc fr4)m th .021145 equates io £178.188. Al Ilic. eiid i)f finanr.lal figure5 in Illi.% report. Tl)e iE5mi¥%' pi)licy iigur¢ É the end ot ' 20241..? Illi& l¢vci ol-re8¢ry1s il.L'. L'nleS¢I'iLleil liiiids .le88 deoiLmaied tIK=d assclbl i(?ta'.l-.d £2115,688. BARKING & DAGENHAM CITI/￿Ns ADVKCE BUREAU REPORT OF'fHE TRUSTFES for the year ended 31 Marek 2025 FINANCIAL REVI"E Coing toneèrn After making f4Jrtl)er appropriate enquiries, the Trustees havc a rca50nable expectation that th¢ compally has ad¢quats rc%our¢es to continu¢ in opei'thtiim81 cxi8tuice for the foreseeable future. FOT thi5 1'e8SOlI, th¢y Colltitiue lo adopt the going cottcern bosis in pr¢parit)g the financial slalements. FLrruRE PLANS Our focus on data dYii'¢n delivory Ansighi has slretjgtbened our ability to demonstrate our Rettjrll on Tnvestmeni, the oul¢i)rnÈs and impact we acbicvc for TC,%id¢nlS. Thi5 0￿8DS thot the Charity will be able lo show its value it) Trea%ury temis arkd also ¢oniinue to reposition wcll and robustly to ￿.￿u[C for ¥haritabl¢ funding in a iTastly compctitivc fundcr environment. Our partnership deN'elopinent work in 23-24 has moved on pusilivclv in 2025 ihroiigh tlie succ¢,8sfiJl conbulld￿t1on uf various strands and silos of Mrork &nd our vllrious parts)ership delivery piece5 undei. on¢ iimbrella b), refr¢sbing and TC-IHunching th¢ BD Advice Plus nelwork. This a siiccessful best praLtice pr()jeel originjlly fiinded by the Big Lottery. It Flas cijntinued tljrough a fo¢us oji working clos¢ly with key VCSD speciAlisl advi¢¢ charities. Thc foundations WCTC rcmude in 4-25 but Meaningful Ivi)rk IVAS fall¢n behind in this area due to fLmding unccrlainty. 2025-26 our intcnlion is to rc-grow Lroni liD¢ worker membersliip across Ihc VCSB and PublRc sector who rLach and connect with vulnerable residenlg and hard to reach communitics. Th¢ modernisation of i)ur operatlllg model will continue into 2025.?6 building on the ex¢ellwit gain.8 Inade in 24-25 ttnd ¢onlin117ng to Ckifry OUL contrnl led pilots and 84lhcring th¢ ILarnin¥ on what worked: whal could be bcller, wli&t can be strcngthenedlftdapted, wliat necd5 to gu. The perfoTmance efficiency gains mode in 2024-25 huve given us the confidence that we can WOTk furrhttr in 202.5-26 to conyolidule the key develoi)ment strdnds aiid brsng them altQ8ether. The Board must conlinue lo keep risk mitigation al the top of'our planning. With funding uiicertain in year und th¢ many demunds on our time and resources our busill5S plan I'th)ewal into 25-26 bas to be pr¢pared to make trade offs on piiority work to ensure (Trur Ivllger t¢rm strategic prioritie8 aTe rnÈi. Thi% iniludes inve$tinent iii seivicc dcvelopment, DD Advic¢ Pliiq and ￿nd￿ls]ng resour¢ to ensuw we are positioned well f(Jr fllture fijnding and a dclivy Kendy ¢oinp¢titiv¢ workforce lo mal¢h 26-27 and b¢yond. Tllls will l¥ad iv tlie unrolling (If a new best wurlice progranimes 5ucli as (ILA AdiLe In cosllmunity settinfs, FJD Advice Plus and internally to re-build our adviser resoiLFce and tr¢-grow our own, as we had prcviously done in the year8 beforv the Covid-19 Pattdemic. Our new ambition in this space include5 a path lo Qualifying Work Experience opportunities for local people with ambitions to becom¢ qualified $oli¢ilors. For residents thert)selves, we expecrt to se¥ vithl preventalive and ¢È'i$i3 ¢oun¢il services Ihal low income and vutneT&blc re$idenl$ benefit and rely upon diminish. Tliis will increasc Advice sceker d¢mand in the short to rnid-term 4]nd bingle advice illtcrvcnliolls b) get good outcomes will l¢n¥ih¢n furtber, Llui in response dt LBBD w'¢ vAp¢Gt 8 8trot)g strategic respons¢ ¥Nthicli recognise.% abeady 1hat our ¢harit)' bas a strong part to plJy in ¥he wider renewal and unTiI of new neighbourhood, health and hubs plaDnmE. In 2024-25, tbe Board's ncw fin#llcc strat¢gy has enabled us to Inake up signifi¢allt lo$$¢s in previous yehrs. Thal policy and our fvnding strategy will need to be adjuyted ycl again lo ensure the charity can sleer through th¢ poi¢nlial riscal losses and new financial risk,5 we see. We are confid¢nt tliat our plans. Howcvcr, we have iiot yet recovcred fron] th¢ Significant down ttsrn5 in 20?1-22 attd since then Ihc cl￿ritable tund¢r environmtnt litss become cvcr more challenging and thc risk of only being able to seLure very short-tenn cy¢les of ftagmcnted £ullding is not sustainable dLlC to the Topid ¢hange cycles tliis creales for iesidcnts and our Worktorcc. Our activity above in 2025-26 8S Set oiil in our 13usin¢s8 Plan is essential lo crci)ttt a viable and suslain&blc seri'ice approach and dclivery groivih in an ¢nviFoThmci)t wheic changc? tuA)ulence and ¢nviroJunental sbocks appear ¢urtently to our charity to have becoine a new normal. Page (I BARKING & DACENHAM C￿1ZENs AI)VICE BUREAU REPORT OF THE TRUSTEES ror the year ended 31 March 2025 STRUCTURE, GOVERf*'ANCF AND ￿AGEMENT Goi'erning document Tlie chariry is Controlled by its governing do¢unwnl. * deed i)f trusc and con5tilutes a liinited compaF)y. limit¢d by guarantcc, as defllied by Ilie Coinpanies Act 2006. The chsriry's Ariicles ot AssoGiY4ti0n are the modcl Arli¢les ot Asso¢iation T¥commendcd by its n)embLr%hip body Citi7e]35 Advi¢e. RecriiFtmeiit And appointment of n¥iv tru¥lees Trustees, who are alsn tlle Directors of the Compdliy. ar¢ eleclcd Irom the loLal community aiid in line ivith skills n¢td¢d for effeclive and successful governan¢e. Tlie trustees who have gcrved during th¢ year cat) be seen ot) page l. Not)e of ihe tnistees has any beneficial lil￿rest in the coinpany. All of the trustees ai'¢ members of Ibc conipany guarnntcc lo contribut¢ £1 irt ihc event of a winding Orgahisado)J41 slyurture The charity, is goveined through a tnL8tec board. Trublee5 ivho have hLld office during tht year arc li5t¢d 021 page l. The Arli¢l¢s of As60¢iation provide for a miniinuib of three and a maximum ot. tift.een tniste¢￿. Trnsl¢es are ele¢t¢d In tlie Board for a IFir¢e-ycar ptrri4xI ilnd are appoiiited by a resolulioii of its mcrnbcrs al an AGM. The b02rd has powcrs to ¢OryopI meu)bers who shall retire 41 Ihe following AGM and miy otlcr IhenL%elv¢s for rc-clcctiun, Citiuns Advice appuinls a reyresexlativc who attend5 the Buard as a noh-VOliL)g member. Th¢ board is supported by sub c()mmittees, cOverll￿ Finane¢ and Humaii Resouires. OfliceI' C7roup and S¢rvi¢¢$ &iid (Iperalionq aiid work groups Ilwl enable addition81 focus OD k¢y fAre2& of actsvily. Tnductlon aiid tralnlng of new £rust¢¢s New trustees arc bri¥Eed on thLir legiil obli4yatiun& undei charilv &Iid conipany law, thc content of ihc .MemoTruiduin Article5 of A.850ciation. thc cominitt¢¢ *Trd de¢ision-mkQillg prooess¢s. the business plan and recent IiDancial pLrforman¢e i)f di¢ Ch￿-Ity, They also i￿¢¢1 key employccs and oth¢r Iruglee.8. T￿￿1¢¢5 #rc encouraged to otlcnd appropriftte cxtcnydl tL7iI)ing evcnts wh¢rc tbese will f￿11]late the undcrsl#Trdiug ot tlieir role. Kei, mAnogement remunerAtliin LoiiipLnsation by iyay of renil￿er8110ll. national insiiTancc aiid p¢nsion fox key managell)eni kC)2.996 (2024 £62,996). Wider network Barking and Dagenliam Citizens Advice Bure¢iU is B InLrnber of & wider network knowm As Citizen% Advice, th¢ operating namc of tlie National Association of Citizens Advice Bur¢Au. This pi'ovid¢s u frninework foi. btanéaj'ds aeross advic¢ and, casework, management and leadership will) robust monitoring framework% to mainlaits tl)ese standards. Operating polici￿ are iiidcpendently detorinincd by th¢ fnL8tee Board of Dii"eclors in order 10 ￿lfIl il,q charitable obj¢¢ts and comply with the llatioiiAI m¢mb¢rship requirements. Tlle cbarity alsu co-operafrs and liaises with a niints¢r of other advi50ry smices, local charilies and locil authority dep8rtrnents oli behall of ¢lipAits. Where one ol. tlie 'l'rnstee Bo#rd holds the position of Imstealdirector of anotlier orgalliyalion, their in&y be involved in discu$sinns regarding thut other organi&aiioii, l)ut not in Ihc ultimate d¢ci8iOII niaking pruLes.q. Pag¢ 7 BARUn giving me causc to believ¢.. accouJJtirAg tecords were not kept iii reipect of the Company as required by Seclioii 386 of tl)¢ 21106 Act. or Ihc a¢couiits do not ac¢uid with those i'c¢ords- or the a¢¢ounts do not comply with the accountin¥ itquiremoiils ot. Seclion 396 of the 20CI6 Act other thon any re,quIrem￿it that th¢ accounts give a tsuo and fair view which is not a maller considcred tts parl of an iudepeiidenl examination,. or the accounts liave iioi been prepar¢d in a¢¢L)rd*rtcc ivitli Ihc me(hnd$ 2nd principles (?r ih¢ Stal¢ineiit or Roeoinmendcd Practice t()r accounting and reporting by ch1L rilies {appliLable lo charities prepariD¥ tlicir counts in #¢¢ordance with Ihc Fiiiancial RLponiiig Standard applic'able iii the UK and RLpiihlic of Ircland (FRS 102)). hav¢ no cono¢ms and have ci)llie across n(1 othcr ￿￿tlers in connection witli the examin%1tion lu wlii¢li arteiition sl)OLild be drawii in this rcport ii? order lo cnnble a proper underslttnding ofihe 8coounls io b¢ reaehed. Ri¢ky Hutson BS¢ FCCA ACA ThL ITlStiknte of ChArier¢d Accountants irfft England aiid Walcs BL'fTingors LLP Lygon House 50 London Romd Bromley Kent BRI 3RA DAte.'. Page 9 BARKING & DAGF.NHAM CIT17.F.NS ADVICE BITREAU STATEMENT OF ￿'lL￿ANCIAL ACTIVITIES for thc year ettded 31 Mareh 2025 2025 Total fu]kds 2024 Total fiind¥ lJnrestricled fiiTrd Designated funds Restricted funds Notes INCOME AND I NDOIVMENTS FROM Donalions and l¢gacics 230 23 156 Charltsble acti%'ities Charitable activities 328,082 lJ3,656 461,738 557,?80 Investrnent inLom¢ 3,474 3,474 3,244 Total 33J,786 133.656 465,442 561,180 EXPENDITURE ON Ch4Tltxble aetlvltles Charitable activilies 277,631 131,656 411,287 .fj04,294 NET TNCOME 54,155 (23,3119) 54,155 56,886 Transfer1* between fund¥ Oth•r recvkinlsed ¥xln51Oos¥es) Acluartal gainsl{los%esl on defined bettefit schen)e.s 18 23,3V9 {20,000) (20,000) Net moyemettt In funds 10,846 23,309 34,155 56.886 Rfi CONCILIATION OF UNDS TotaL funds brought fonvard 194,842 49,191 244,033 187,147 TOTAL FUNDS CARRIED FORWARD 205,688 72,500 278,188 244,033 The notes foFm part ofr Ih¢se financial SSa(emenls Poge 10 BARKING & DAGENHAM CITIZENS .4DlilCE IIUREAU BALANCE SHEET 3J Trlarch 202$ 2024 Total fund5 lJni'estricted fund Desibyiiatcd fvnds RestTicled fuvds Tol#l ruiids Notes FIXLI) ASSETS Tangible assetr 12 3,626 CURRENT ASSETS Work 11) progre5S Dlbiors Cash ￿1 banL and in hand 5,207 182,459 373,760 5,207 182,459 446,26 14,921 34,601 322,819 14 72.500 461,426 631,926 472,341 CREDITORS Aiiwunls falling du¢ within one yedr 15 (295,7311) (295,738} {191,934) NET CURRENT ASSETS 265,688 338,188 280.407 TOI'AL ASSEI'S LESS CURRENT LIABILITICI S 265,688 72,5UU 338.188 284.033 PROVISIONS FOR I,L.4BILITIV.S 17 (00,000) (60,000) (40,000) NET ASSETS 2115,688 72,500 278,188 244.033 FUNDS un￿striCted funds 278,1.8S 244,0.33 I'()TAL FUNDS 278,188 244,033 ThL charitsble ci)Inpany 18 entiiled io ex¢mptioo ti'om aiidit iind¢.r Section 477 01. Ihe C'.ompaiiiib ALit 2006 tor ihL" yeo1 ended 31 March 2025. The Inenibers bave not required tlie company to obtain an aiidit of its financial stslcment% for thc }'Lar ended 31 March 2025 irA accTrrdancc wirfi Section 476 of the Conip4nies Act 2006. The Iru$le¢$ 4¢know1¢d￿# th¢ir Tr&ponsibiliti¢s for la) ensuring that tlic Lhurilablc coiMpaD)' keeps dicountinèt&nd w¢re signed on its behalf by.. Mrs S M Wisem￿- T￿ste¢ The notes forni part 01th¢se fina￿jaI st&lcns¢nl¥ Page 12 EARKING & DAGENHAThfj CITIZENS ADVICE BliREAIJ CASH FLOW STATF.iI.IFNT for the year ended 31 March 21125 2025 2024 Cash flfrws from operating actii'itiL5 Lasli £cnei&t¢d frorn opErations J J9,967 64,800 Net U&isk provided by operotiiig aclivi12¢5 119,907 64,800 CA$h flows from investing aetivi¢ios Purchase of t&ngible fTxed a£*SCt& Interest receiir {860) 3,244 3,474 Net cash provided by iiivLsting activilieb .1.474 2,384 ChaDg'e in ¢tssh and ¢ash ¢qulvalen¢s I the repoi-tlng period CA$h llnd cash tqulvslents fit th¢ beginnlng (if the rtportlDK pl'rlod 123,441 67,184 322,819 255,635 Co$b and CA8b equiV¥le￿t$ at thè end or the reporling period 446,260 322,819 Tlje notes lorm part of these financial ytatemeni5" PaL7e 13 BARKING & TJAGEliIIAM CITIZEINS ADVICF BUREAU NOTES TO THE CASH FLOW STAIEhlENT ror tbe year endod 31 MarLh 202) RECONCILIATION OF NET INCOME I'O LYEI. CLSH Tr"LOIli TrROM OPEliAI'if4G AC'I'IVITr'IES 2Q25 2024 Ntt iD¢onJe for the reporting perlod (as per the Statement of financial actlvlties) Adjustmellts, for: DepreLiation Lhdrge Inter￿St rLceiiied DcLrcasc in work in progrcss In6T¢aSC in debtors IncThs¢ in creditors 56.886 3,616 (3,474) 9,714 {47,858) 103,804 5,352 {.1:244) 22,1111 (97,578) 81.266 '¢t CAsh proi'lded by oper%tlon$ 119.967 64,800 ANALY?ilS OF CHAEYGES IN NET &UNDS Ai 1.4.24 Cash flow At 31J.25 Tr4el cash CAL4h and in h&nd 322.819 123,441 446,260 322,819 123,441 446,2611 TotAI 322,1119 12.1,441 446,260 'I'h¢ notes forni part ot tbese financi￿ slaternenls Pag¢ 14 BARKING & DACENHAM crrTzENS ADVICE BIIREAU NOTES TO THE blNAYCIAL STATEMENTS ror the year eJ)dLid 31 March 2025 ACCOUNTING POI.ICIES Basis ol preparing the Ilnanclal $t#lements Tl)e financial slai¢mLnlb of the chhrilable conjpary, which is a public bei)efJt ¢nlity under FRS 102, liave bee prepared ill accordance with the Cli￿111¢$ SORP (FRS 102) 'Accounting and Rei)ovting by C.harities.' Sratement ot. Re¢omin¢nded Practice applicablc LO chgtrities prepaying their aLcouLits in accordance Miilh thc L-,iiian¢ial Rcporting Statidard applicable 2n the UK ¥md Rcpublic of Irelynd (FRq 102) (eff¢ctiv¢ l Janii#iy 2019),, FinaTrcial R¢portii)g S￿ndard 102 'The FinanLi*l Reporting Standard appliLable in the IIK and Republic of Ircland, and the Companies .4¢t 2006. The finar]ci*l stalemcnts have b￿ell prcparcd undei" thL hit*iOriCdl co8È convcnlion. All income 1.8 incliided in tbe statemL￿t of fiiiaii¥?al activities when tIK ¢liarity is enliiled lo Ilie ttinds ond ilie amDllryt ¢an be measured willi Tca&on&ble cei'tuinty. trtcoinc is d¢f¢Er¢d only iyhen thc Lharily h&$ to tulfil onditions befo￿ beL'oiillng ¢iititled to it or whcrc tb¢ donor has SP￿lfIc￿l that the ittconic l¥ to b¢ exp¢iid¢d in fvrur¢ period. Voliintary income is received by way of £ranls, donations and gifts, including gitl aid income M,heTe opplic&iblL, and iy included in full in th¢ stalcmenl of financial acttviiies whcn r¢ceivabl¢. Income froni granlb, Whe￿ rclaled lo p¢rfomJan¢e and 8pecifi¢ deliverther two h¢adinBS und in¢ludLS LOSt8 of Ineeling the CE)n51itLEiional and 8t￿￿tary r¢quircmrnt.s of Il)e chdrity, the aiidit fees tsnd costs linked to Ilie strnlegiL maii&g¢m#nl uf the charity. They havG 13een alloc4lted to dctii'ity cosl cate8ori¢s ou a basis con1>1s￿nI with the of resources. T#n%ilyl¢ fi%ed #ssets D¢pi¢ci81ioii is PTOV2(Led at Ilie folloiviiibl dniiua] rJtes iii OTd¢r 10 ll.'rite off each assei over ils vslimatid uscful life, Short leasehold Coniputer cqiiipment 20Q/o on cost All assgts cvsting niore tliat £l,¢)Oa are capil¥ftlised. Work in pi'ogress Work in progress is rtcognised at the point wben tlic OLilcome of the rendering Df setvice.8 Cdn be t￿1]nated reliubly. Work in ptogress comprises uf revenue usso¢ial¢d Wkih sLniices pi'ovided by referenLc lo the slase of ¢omplclion al the Lnd uf the i'epoding pei'iod. Page lfj continucd... BARiaNG & DAGFNHAM CITIZENS ADVICE BTJREAU NOTES TO THE FINANCIIIL STATLI fvIENTS- cojitinued for the year eDded 31 Marcb 2025 ACCOUNTING POLICIES- eontinlled Ta￿ation The Company, being a registLYed charity with n)ininul trading has beei) ￿'anted exeinpiioi) frov)J lax under Section 505 of the Inconie and CorpoTation Taxcs Acl 1988. No provision for taxation lia5 therctoi¢ bccn made in thos¥ aecounts. und accounting U￿eStriLl¢d fvnds cm b¢ used in accordance M'ith the ¢haritable objective.4 lit the th'screlion of th¢ tt'ust¢¢$. Desi¥nated funds cvmpris¢s unrestricted fvnds that have bccn set aside by the Itusle&q foi. particular purposes. The aim and lis¢ of ¢acli dt8igndied fi3nd is s¢t oul in Ihc noieg to the financial stdlcmenls. Restrs¢t¢d fundy G¢h only be used for part7¢wlxr r¢slricÉed purposes within Ihc ubjects of thc chArity. Restrictions llTise whcn specified by donor or when funds are raised for parliciilftr rcstricted purpoBe8. Furthcr cxplanJtiun o( lh¢ nthirc and puwose of each bjnd ig u)cluded in th¢ rjotes to the fin&ncio1 siatcrn¢nts. Pension Costs and uther po&l-retirement btnefils The cliuiitable company participateg in a niulti-¢mploy¢r dcfin¥d b￿er[t pension schenie. Contnbulion payablc lo the cliarilable companV$ peiision scheme are charged to th¢ Eateinent of Fill￿)¢1￿1 Activiiies in the period 10 which they Felafe. Tbis schcme is closed to rjew employecs. The Lbarttable ¢ornpaDy also operttl'es & deftned contribution pension scheme. L'ootributions payAble to charit&blc company's p¢Dsion svh¢ine are chai-ged tij the Stal¢in¢nt of financial Activities ii) the period lo iyhicb Iliey r¢lAI¢. Volun¢¢¢rs dOn￿tVd Services anil facilities Thi, valuL Ot services provided by voluntv¢rs is not incorpor*ted intl) these financial gtatoittent8. buTih¢r delails of th¢ rontribution mgdc by voluutc¢rs cyn be found ill the Trnstcc Board8 annual TCPOn. Debtnrs Trade and othei. dobtors are r¢Co￿lised al Ihe settl&ment aniount du¥. Prepa￿DeT115 ar¢ VAlu¢d al tlie Ainount prepaid in advance. Cash at bank In b&iid Lash at bank Jmd in hand inLludes csjsh and short l¢rm Iiighly liquid invcsmi¢nrts willi d 8hort mattirity of three montlis or Ics8 frorn the dRt¢ of acquisition or openiiig uf the depoblt or $imilAT UCCOUlIt. Creditort& #lld prTrvlsions Creditors and provisious are recognised wherc Ihc charity has a present obliuLlion resulting fmm a past evcnt that will probably result in the transfer of funds to & third paty the amowit due io setil¢ the vbligaiion ct be measured or cstimated rcliably. Creditors provi8lOn5 llre nonnally ircognis¢d at tb¢ii' .<¢ttlenient arnount after allowillg for ajy trad¢ discount5 due. Pag¢ 16 continued... BARKlTr*'G & DAGF.TrIHALVI crrIzF,NS ADVICE ',REAU NOTL8 TO TIIE H£Y.4N'CIAL STATEMENTS,. iolltlnued flir the. year ended 31 hlarn'h 21125 DONA TIONS AND LEGACIE.S 2025 2024 Doiiaiions 230 15() INVESTI¥IEli r LI¥ICOME 21125 20Y4 Dq)0sjt itccoiinl iiiteretst 3,474 3,?44 INCONIE FROM C.HARI'fABLE ACTIVITIE,S (irants Advice Activity Cl)arilable actii'ilies Charitable activities 2024 144,156 317,512 164,90U 31)2,880 461,738 557,780 Cjrants received, included in Ihe above, are a¥ follows.. 2025 2024 London Legal Supporfi- Ttvsi CitizeiJ5 Advice Truiniiig Graiit The ejreatsr London Aiiihllrity Fund The Lcgdl Ediicalion FiiundaTIOII GLA Co.%1 of LivTDg Advic¥ Citixeiis Advice C¢)SL ijf Living io,iJoo 10,000 60,706 31,875 41,U15 63,118 37,50Q 39,282 15,OQO 144,15 164,901) CHARITABLE ACTIVI fIES COSTS Cos13 (sei note 6) Support co,st$ (see iiote 71 Tott)Is Charitdble aciivilicf 248Jll 162.976 411,287 Pagy# 17 ¢Olltinued... BARKING & DAGEN'ELIM CITIZENS ADVICE BIIREAU NOTF,s 'ro THF FINANCI.4L STATEMENTS- ¢ontlnued fur the ve*r ended 31 M#r¢h 20ts DIRECT COSTS OF CHARITABLE ACTtvrriES 2025 2024 Siaif¢osls Contrnel partttets Volunteer, travel, sub5iStenc¢ & other staff co$t8 DisbuTsements 187,430 55,768 4,396 717 265,125 55,768 2,794 5,472 244311 329,159 SUPPORT COSTS Huinall re8ouree& Governance costs Other 'I'olals Charitable activities 62,996 93,102 6,1178 162,976 Support costs, included in 11)e abovt, are as tollow¥.' 202S CbaritAble a¢tiYilies 2024 'I"Olal 8ciivilies Wages Social serurity Pensions Rent and r&te¥ Insuranc¢ Light hn(i beal Tel¢phon Posthge alld statiott¢i'y Membersl)ip and Subs￿7Vti￿nS Training Compuler Costs ConsultanLy Stoi'age Maintcnance and Llcaning Depreci&tlOll ofjtangible fixed assets Independent ¥xaminer Log81 and professional 49,500 5,576 7,920 12,135 2,677 2,436 12,25 4,460 10,840 2,132 111,678 21,5911 3,488 782 3,626 49,500 5,576 7,920 12,113 2,6Q5 J,849 11,328 5,990 17,614 683 8,0¥15 34,569 3,171 2,480 5,352 5,500 787 828 162,976 175,135 Page 18 cuntinucd... BARKI]¥G & DAC.ENHAM cfTIzENS ADIIICE BUREAU NOTES TO THE FINA)TCIAL STAI'EIIqF,NTS- ¢ontiDued for the year ended IJ 14Jarch 2025 E'f INCOMEI(EXPEND￿LlRk) Nct inLOtt]e/{oxpetsditure) is statcd after chargingl(crediting)'. 2025 2024 Independent examiii¢r t)epre¢iation - u%vnLLI a?*%ets 0,050 3,6*6 5,500 5,351 TRUS"fEES' RENIUNLR.4TION AND BF.NLFITS Tlie.i'e HrLre uci IriTslees' remuneTalion i)r otheT ben¢tits for tl)e s'eiir ended ? l March 2025 iiur for the year cii(Icd 31 Marcli 2024. Triistee.5' txpeDst.S Thcre were iio Irusle¢8' exp¢nsc¥ paid for ihe year ￿ded 31 Miirch 2025 1)or for th¢ year vnd¢d 31 Mai'ch 2024. 10. STAFF COSTS 2025 2024 Wagves ttnd salaries Social sLourityp costs OiheT pension Costs 221,553 16,369 290,860 2.3,579 l3,682 2¥0,426 328,121 The averngie inimthly nuTrib¢r of employee% durillg th¢ yeai. il'as as follow%'. 2Q25 12 2024 Service deliv¢ry Support 13 12 No en)plnyees receivcd ett)oluments in ¢xccss ot'£60,000. 11. COMPARATIVEti FOR THE STATEVIENf OD FINANC.IAL AcfiviTIES Uurestricled fitnd Degigtsaled tunds Res'tri¢t¢d Totsl fijndg INCOML AND ENDOWIIIENI',S bROM Donations and I¢s#¢iLs 1.$6 156 Chuyitable &ctlvitles ChaTltable 3Ctivitic8 402,880 154,90Q 557,780 Investment income 3,244 TotAI 406.480 154,900 461.IRO EXPENDITIYRE 014 Page 19 continued... BARKkP4G & DAGENHAM CITIZENS ADVICE BUREAU I OTES I'O THE FINANCL4L STATEIIQKNTS- ¢ontinue for the vefir tDded 31 M%r¢h 21125 COMPARATIVES FOR THE STATEVAENT OF FLYAP4CIAL AcI'ivrrIES - cDntiDued Unrestricted Desi￿lated Restricted fund Ils fvuds Tolgl flln(L ChaTAt#ble Ietivlties Charithble o¢tivities 344.903 4,491 154,900 504,294 NET INCOMf.i(FXPENDITURK) (4,491) 56,¥86 RECONCILIATION OF FUNDS Tol¥l funds brought forwk]Td 133,465 53,682 187,147 TOTAL FUNDS CARRIED FORW.4RD 194,842 49.191 244,033 J2. TANCYIBLE TrIXLD ASSETS ShoTI Icaseljold C,oiiiputer eqLupment Totals COST Ai l April 2024 and 31 MyT¢h 2025 5,255 57,on 62J27 DF.PRECIATIO]Y At l April 2024 Clwge for y￿ar 5,255 53,446 3,626 58,701 3,626 Ai 31 N4ar¢l) 21)25 S,255 57,072 62J27 NET BOOK VALUE At 31 March 2025 At 31 Mdr¢h 2024 3,626 3.626 13. WORK JN PROGRESS 2025 2024 Work_in-progress 5,207 14,921 Page 20 conttrLued... BARKifiG & DAGENHAM CITIZENS ADYICE BUREAU NO'fES TO'fHE Fif*'ANCIAL SI'.4TEMEfiTS- ¢ontlnued for the year ended 11 Jmarch 2024 14. DEBI'ORS: AMI)UNTS FALLIN'G DUE M:ITHEN ONF. I'EAR 2025 2024 Trade debtors Prepayments 176,20 6,259 128,940 182,459 134,601 15. CREDITORS: ANqOUNTS FALLING DUK W'ITHIN ONE YEAR 2025 2024 rriide credili)r5 Social security and other tJxes 4,194 341 14,741i 2,iH5 236558 37060 25,832 VAT 35,876 2,331 107,688 20,207 Other credilors Accn]01s and d¢re￿¥d inLome Accrued cxi)eiise5 29S,7.18 191,934 LEASITrIG ACREEMENTS Minimuni lease paym￿115 uiider noi)-cancellable oper&ting leases full due as follow5-. 2025 2024 Within one y¢Mr 574 17. PRC)VtSIONS FOR LIABILITIES 2025 024 'uvisioi)s 60,OQO 40,000 It]creas¢ in pension provision 1$ lu safeguard the risk. of UncCrt&i￿ situation Jnd to ei)gure charily can continue And op¢rale in th¢ ¢vent of uiifor¢seen 2nd i)otcnlial fii)uiicial liability. qOVEMENT IN FUNI)S Net i￿0Venie1)I in fviids Ti'ansf¢rs b¢tween tunds At 1.4.24 31.3.25 Unre$lricted funds General futsd Fixed a%8ets Equipmeiil res¢r4¢ Piemises fund D¢v?ItTrPineni fund contractu￿ c(TruimiltmeJit res¢rve 194,842 3,626 5,565 15,0110 25,000 {23 J09} 13,626) I,Y35 2U5,68S 15,000 {io,000) 35,000 244,D33 34,155 278,188 I'OI'AL FIJliD8 244,033 278,188 Page ?.1 Lontinued.. BAIiIUNC & DACENILIM CITIZENS AD￿CrI BUREAU NOTES TO THE FINANCIAL STATEMENTS - ￿nd￿lled ror the.veay ellded 31 March 2025 18. MOVEMENT IN FUNDS- contiaii¢d Net InoveTnent in funds. incllidtd ill thL dbovc are ds folliiwts-. Incoming resources R¢sources expended Gain$ and I0￿e$ Mov¢meni in funds Uni'estricted funds General fvnd 331,786 (277,631) (20,000) Reslrii'led funds Th¢ Greater London Auihorily Fund The L.eEal Education FoundatiOTJ GLA Cost of Living Advice 60,766 (60,766) (31,875) (41,015) 41,015 133,656 (133,656) TOTAL FUNDS 465,442 {411,287) (2U,0001 C.ornparattves f(br movement In fiind8 Nct movement in funds At 31.3.24 Ai 1.4,23 Unrestricted Iiilld6 General fijnd FIX￿ Ubbels Equipmeiit reserve Premises fund Development fimd 133,465 8,117 5,565 I 5,000 25,QOO 61,377 (4,491) 194,842 3,626 5,565 7 5,000 25,000 187,147 56,886 ?44,033 TOTAI. )"UNDS 187,147 56,886 244,033 PilgF¢ 22 onlinu¢d... BARKING &.DAGEI NHAM CII'IZLNS ADIIICE BUREAU NOTES TO TH£ FIII'ANCIAL S'I'A'fEllIJF.NI'S- eontiniied lor the ye#r ended .31 Mgrch 2025 18. MOVEIIIENT IN Fu￿￿s- tontliiiied Comparativ¢ mov¢iD¢nt in funds, iiicluded ill the abu%'¢ uie as follows= Incolliing r¢sourcei Resol1r￿S ¢xpcnd¢d ML)vement iii funds Unresti'icted lunds Gener&1 fund Fixed assets 406,280 (344,903) 61,377 (4,4l?l) 4Q6,280 (349.394) Restricttd fuiid$ The Greater London Aulhority Fund Th¢ Legal Ediicalioii F"oundation GLA Cost of Livinu Advice Citizens Advic.¢ Cost of Living 63.118 37,500 39,289 15,000 (63,118) (31,500) (39,28:) (15,000) l i4,900 {154,1)QO) TOTAL FIJND i61,180 1504 994) 56,B86 DLSIGNATED FUNDS Flx¢d asset Yeserve The reservc is to ¢ov¢r.tiiture dcpreciution. Equipment roserve Equipm¢Iit reserve is Iv ¢nsure that tliLre is sufftcient inone}' lo repl#¢e ¢quipinenl when it b¢comcs obsolete OT beyond economic rcpair, Premlies Yegerve A re%erye to providL foi. tli¢ cost of r¢locJting lo new premiseb eiihei at ilie cxpiry of thi tyurrent lease or if larger preniis&s arc d¢eii)ed nccessary, foT tli¢ ¢o>t of major repatrs and inaintenmce of tlic bui'eau foT thc nexl number of y¥Ars. Repairing obligatson on leased pr¢mises {25 year l¢ase comrncncing 19991. The chariry does nol ini¢nd lo mov¥ to neiv preniis¢s HI Ihe ¢nd of tbe leas¢ teTr￿. Tbe pA)visioii IUT dilapidations luk¢% inlo LniJ5ideIalion the repair w'ork undeiltskcn during tli¢ yc#r. Developnient reserve Thi.8 rescrvc is 10 allow tlic bureau lo ui)derlvke the developmertt of new projects and are&9 of Work and to ondvct full feasibility 5tudieb on the advisabili￿ of such PTQPQSals. RFSTRICTfi D FUNDS Citiien$ Adi'ice Cost of Living This fuxa is to pwvide to enable local offirts to siipport or increase. direct SCTvi¢e deliv¢ry capacity, to help ￿lir cli¢ntb dvouL¥h the cost-ol-living crtsi¢. The LegAI FoundotAou This fund is lo i?rovide ￿]pPOrt for the traiiiing und qu&lificalioll of J Juslicc First F¢llow ('PLirpose'). The GreAter 1.4bndtsn Authority Flln Tbis fund its lo provide l?eli) to families or individlidls 01) low or no In￿1￿¥8 lo a¢Lcss advice and bUPPOrt. CLA Cost of Livlllo Adi,l¢e Thib graIit is provided by Thc RCJ and 151Tiigton Citiz¢i)s Advice Bureaux (trading as RC3 Advice) for delivery of crisis pr¢v¢nlioii ￿ld specialisi cascwork" for vulnerable l.ondon¢iE aiid enb7a8hiig in the dcliv¢Jy OP trAiniDg fvr community gri)iips. Page 21 cttiitsnued... BARKINCW & DACIEP4HAM CITIZENS ADVICE BUREAU YOTLS TO THE FINANC'IAL STATbMENI'S- ¢tsihtiniied for the vear ended 31 March 2025 19. EMPLOYEE BENEFIT OBLIGATIONS The charilable company participales in a multi-employ¢r d¢fJiJ¢d bencfit pension schem¢ {London Borough of Bxrkirtoy and Dag¢nb2m Pension Flind} administered far ihc benefit of Barking and Dggcnham Local Authority nd other bodies and 18 manag¢d in atscord&llce with the Local Government Pensioll Scl)eme Regulatiotl8 1997 (as amended). Past and pr¢s¢nl employees are coiered by the provisions of Il)e Coutsty Pension Scheme. The Irustces arc unable lo confM]n the eharity's shaTe oFilie underlying assets and li2bililies of the Pension Fund and Iher¢tore Ilie Fimd is accouttted for BS & defined coiitribution schcme. The Pension Fund providc.5 that in the event that a single eniployer ha8 individuals cr)ntribufing lo the sclieme then any remaining liability for b¢nefits payable under the fulld talls on that employer. Since the main p4rticipeting employ¢rs ￿ siatt]toiy bodies, the trustees consider it liighly improbable that 8uch a li2bility will evei. fall to th¢ Bureau. 20. RELATED PARTY DISC.LOSURES There were no relatd paity Iransuclions for the year 31 M&Tch 2L125. Page 24 11.4RKING & DACEIY C.ITIZ£NS ADVICE BURLAII DETAII.ED STATEMENT OF FLNANCIAL ACTIVITIES rlir the year emded 31 Mffrch 2025 2024 INCOME AND EYI DOWMEhYSi Dongtlons and leKacies Donations 23 156 Invcstment incume Dcposil ak¢OIIDt inlLrest 3,474 3.244 Ch2rltable actlvitlts rants Advi¢e 144,156 317,582 164,900 392,S80 461,7.18 557,7811 TDtAI illeomlng regourees 465,442 561,180 EXPETr4DITURL C'harit#ble nctivitie$ Was¢5 st￿101 security Pcnsiun Conlr&ct partneE5 Volunlecr, lyavcl, 8ub8islence & oth¢r Rlaff costs Disburseni¢nts 172,053 10,793 241,360 18,003 5,762 55,768 2,794 55,768 4J96 248,31 329,159 Support ¢osls Human resour¢e$ Wages Social securiry PensioJJs 49,500 5,576 7,920 5,576 7,920 62.996 62.99C Other Rent sind r&t¢s Insurance Liglit and h¢at Tel¢pl)onc Postage and Btalion¢ry Membership al￿ siib5LriPtioiis Ti'ainiiig LomputeT cosl Con>ultancy C8rri¢d fonvard 12,135 2,677 2,436 IZ,250 4,460 16,840 2,132 111,678 21,598 85,206 12,1?3 2,605 1,849 11,328 5.990 17,614 683 8,088 34.569 94,849 Tkis page do¢s not foiiii pari of tlie statutory finanL'ial stalemenis Pagc 25 BARKING & DAGENHAM CJTIZENS ADVICE BUREAU DETAILED STATEMEt4T OF FIDIANCIAL ACTIVITIES for tli¢ ycar eDd¢d 31 March 2025 2025 2024 Other Brought forward StoragL Matnltnan¢¢ and cleatsing Computer equipmenl 85,206 3,488 782 3,626 94.849 3.171 2,480 5,352 93,102 105,852 Trjvernince cost$ Ind¢pendenl ¢xdmiDer Legal profession21 6,OS 828 5.500 787 6,878 6,287 TolJl rcbourLr& eKpended 411,287 504,294 Net income 54,155 56,886 Thi.% page does Jot fonn pait of the ststutoty fjnaiicial statenients Page 26