REGISTERED COMPANY NU￿]BER. 01893924 (England Wak5) REGisfERED CHARITY NUMBER: 291484 BRIXTON ADVICE CEliTRE FINAI4CIAL sfATEMENTS FOR THE YEAR EryDED 31 MARCH 2024 Bcrringets LLP Lygon House 50 London Road Bromley Kent BRI 3RA BRIXTO.Y ADVICE CENTRE CONTENTS OF THE FINA14CIAL STATE￿I￿rITs for ibe year t￿ded 31 Mar¢h 2024 Referemee and admi￿lstratIve del4ll5 Report of the trustees Report of tbt indtpeThdeDt audit•r5 St&t¢ment of finxuciaj activities io B#lance sheet L¥oie$ to the f￿a￿tI81 ststeDWDts 12 to 18 BRIXTON ADVICE CEhTRE REFERENCE AND ADMJYISTRATIVE DETAIts for the year eDded 31 March 21124 TRUSTEES W F Taggart J Cotta8e (re5i8Kd 29.6.2023) N Catto G R J Beaton D Maclollghlin (TESigned 26.7.2023) V Tilakapala L Bertholdi-saad N D Wachrnan C C Lynch COMPANY SECRETARY G RJ Beaton REGISTERED OFFICE 167 Railton Road Herne Hill London SE24 OLU REGISTERED COMPANY NUMBER 01893924 (Eogiand and W8]¢5) REGISTERED CHARITY NUMBER 291484 AUDITORS Berringers LLP Lygon House 50 LoTMlon Road Bromlcy Kent BRI 3RA Pagc I BRIXTof4 ADVICE CE￿￿RE REPORT OF THE TRUSTEES for the ye#r tnded 31 M*rcb 2024 The trustees who are also dir¢¢tOTS of the charity for the pw)oses of the Cornpanies Act 20061 PTE5¢nt their rel￿ with Ihe financial stalcmcnts of the charity for the year end￿ 31 March 2024. The knistees have adopted the provisions of A¢couniing and Rwrtin¥ by Charities: State￿ent of R¢con]ttLeDded Pwuce applicable to charities prepariog their accounts ill accordance with the Financial Reporting Stsndard applicable in thE UK and Republtc of Ireland IFRS 102) (effective l January 20191. OBJECTIVES AM) AcrtVlTIES Objcctives Aim5 The principal objectives of the Brixton Advice Centre (the Centrel art ￿ wornore access to justice by P￿￿dIng 8ood quality Itgal advice. assistatxce and representation to peoplc wF¥) would otherwise be ujjable to afford legal services. The full slat¢menl on th¢ Ccntre's Vision, Missiott and Values is publi¢ly available on its website.. https..IlbrixtoThadvice.org.uklseTving-the-conununity￿lllCe-l9661 The Cerjtre continues to adapt aDd inwrove an￿ wbereverTX)ssÈble. exp3￿1 the servic￿ provided Ser¥i¢¢s in the period were available five days a w¢¢k durtng standard office Ilours with an opell4oor drop-in between lflatn 3￿j 12pm Monday to Thursday. alongside 3 public advice lin& 10am to 3pm MoTHlay to Thursday. Ap￿1￿￿￿ents inclu(ting outside these h¢wrs were conducted five days a wttk. The Centre a150 continued to expand ils 'online f0rn5' initl8tive, whIdJ allows It tr> take self-referrdls dirtttly from metnlKrs of Ibe public arm4 other bodi¢s a55iSting them e.g. hrnlth professionals. Members of Parliamcnt and other advice provider5 within the borough. In addition. the Centre continued to provide ¢xlensivc outreach services around the ixsrough. including a numkr of food bank oudets and at various cornuwnity hubs as well as a n¢w n￿1[¢ ￿[Vice dclivercd via the IAmt*th Council's Health aDd Wellbeing Bu& Throughout the year sraff collected ncc¢ssary statistical infottnation fElatin8 to service users that w&% then an0n￿niSed and ¢olla¢¢d ￿ allow further analysis. This included detsil on the number5 of clienls assist¢￿ demographic iDfornknition, and the nature of the enquiries. Thi5 all￿y$l$ wa5 U5cd for iDkrllal moniioritsg and s¢rvice planning and for ¢vid¢ncing compliance with funderrequirements. li i5 of note the dats ha& from the paDdeTlliC period. coniinlled ro demonstrdte that clients now no longer come predomin8ndy from BT]xion are4 bui frorn acft)ss th¢ tM)rough. Publlc btneflt The Trustee5 consider that the objectives and arfivities of the cen￿ wovidcs public benefrt within ihe meanin8 aTMI terms of the Charity Commission. Volilltttrs The Centr¢ contillu￿ to enjoy the supw1 of a range ofvoluThreers who a¥istd with the d8y-to44ay administration of the charity. and the delivery of advice Servic￿. It pn)i'ided n￿rty with appropriate oppomjnitics tts incrwe their crnployability prospects parTicular. further ￿JVanCe the ¢•reeT5 of in the legal profession and otber areas onne¢ted with leg21 rights aJJd remedies e.8.. public wlicy. In particular. the TnLSt¢es considered it itnport8nt to provide opp)rtllttities for volunteering to those I￿￿1 people who were seckin8 to 10, or 5￿U￿. employment. With wejcorne funding from the Walcoi Foundation for a Volunteer D¢velopn*nt PTvgrajTu￿. the Centre ¢ontttiued to devejop ils volunteering plall$ and ambitions in order to rn&ximise these OPPOTthnities and to increas¢ th¢ scope of its support for thc conununity. Page 2 BRIXTON ADVICE CENTRE REPORT OF THE TRUSTEES ror iht year ended 31 2024 ACHIEVEMENT APID PERFORMANCE Chgritgble 4C¢ivities We are pleasEd to reFd)rt thai the Centre opened 3.553 new advice maiters the reporting yvdr. a 12% Éncreas¢ on thr prnious year. for 2.136 new clicnts in addition to significant ex1￿1n8 easewoJ* being CO￿]UCt￿ on a large number of ongtsing ¢a5e5 opcned prior to the reponittg year. Staff %curcd sigDificani r]]]allci￿ gJin for clients iu respeci of resolving welfare benefits. debt arn1 housing issue5 thaL in wrr4 prOl￿d positive economic impacts on the local cotrtlnunity. Other areas of legal adwre offered by the Centre have a]so had a Significant impact lo(ally, including the advice offered through our award-winning OnLine Legal Cl]nic, which 15 provided pro bono by volunteer solicitors, barrisicr5 and trainee lawyers in of law in which the Centre is ttot dI￿tlY fi]rded to wotl 5uth as Employmeni Contract law, Family law and Crirninal law. The Centre has throughout the year ¢o]]tinucd its loTrg-establisbed tradition of partDer5hip working with Othe￿ lo ensure as 5tron8 an advice seryicc a5 P)S5ible 15 delivered in the borouglL which included pannetships with Centre 70 fund¢d by City Bridge Tnjst And Tn￿sell Tn]SL providing expert dvice and support at forml banks around the borough. The Centre also d¢visrd and led on a borough-wide cost ofiLVitJ8 survey. partnering with othEr organisatiojjs and groups in the borough in¢ludillg Age UK Lambeth, C¢ntre 70. CitizeDS Adviee Merton & Lambthm BrixtotL Bugle, Brixlon Buzz and Larnbeth Larder. The results of the 5urv¢y have hel[￿d guide the WOTk of the advice sector in Lambeth as well &s helpiug inform future fvnding strategy end the tambcth Council cost of IiviD8 respolls¢. The staff and vOlun￿er$ worked hard ro review. mainrain and where ￿Ible improve upon the systems and procedures n¢ed¢d io nllintain compliance with the various qua]ity ar￿ c4)mpliancest8ndards to which the Centre adheffs. Tncluding the Law Society'5 'Lexcel'. a legal pra¢ii¢e quality for client cth￿, collwliallce a￿1 prd¢li¢e ll]aJ]agefflenL The Centre is a150 re8ulated by the Fiuancial Conth￿t Authoriry for the provi%ion of ddjt advice to members of the publi¢ and adheres to th¢ relevant rules and r¢quiremcnts. FINANCIAL REVIEW Princip￿ funding souttes The Centre was pl¢ased to have been able to increase its fimding by £75.9k cornPa￿d to 8n i￿rease of £59.3k in Ihe previous year. Thc grant frorn the l.ondon Bor￿Agh of 12mbeth ¢ontEnues to be a cn]cial SOUTre of core fundi]Jg. whi¢h forthe yrdrended 31 March 2024 increased to £179.] k of whirh £20.Ok related to work on a newdebt and cost of Itving project. This latter grant is part of a £180.Ok programtne over 18 rwidls: £160k Df thi5 grdnt was def¢rred to futUTC financial years. Other notable fundtng thai includd Gsscntial contrtbuiitins io the core running cosrs of ihe Centre were City Bridge Trust1£26.5k). which expired after five years in October 2023.. wc arc very gratefvl tts City Bridge Trust for their suppon at￿ faith in tbe project: Walcot Foundati(￿ {£24.7kl. TDJSt for London (£45.Ik).. T[L￿ell Tnjst £45.2k plus £12.Ik and Thc National ILthry Cornmwiiry Fund {£31.Ik). We record ourgntitude to tbem alL Flninei41 posi1￿ll D¢tai15 of the fllwi¢xal trallsactions of the Celttre arc given in the accounts. The Centre r4)ted 8 Sutplus of £46.2k in this reporting pcriod which is a significant irnprovement on the ￿eviouS yw deficit of £o.Ik and reflects the incre￿d income referred to above together with w¢lllicy by recruitin8 people Tjew to the advice s#tor, so inc￿asIllg number of trdined advisors in the Kctor aTMI developing mo¥e opp)rturtities forpaid employment. The Centre continues to id¢niify and pilot new approachcs to setvite delivery in the Fx>rough in ord¢r w maxitnise its tffiticnry and impact. It continues to build upon its natioJ)al award-winniDg OntiDe tkgai Clinic, whkth ￿low5 multiple specialist legal services to ￿ provided by diff¢r¢nt ￿[501￿¢1 and different projectslfiu)dets but ￿1 of one dclivery platforrll using the same COTe infraSts￿nIre. The Centre provides Trusi for L￿lldon funded S￿VIceS to p￿￿0￿$ experiencing ho￿91￿8 issues in the priva* rented sector usinE this In￿￿1 alongside a wide rdTh8e of pro bono s¢r¥ic¢s already bel￿ offeied ￿ area5 5uth 35 Falllily and Crirr*. The C¢ntr¢ a]so tec¢D￿Y expa]￿ed the model fiJn]ker with tbe additiot) of Specialist EmploynKnt ad￿¢¢ via a collaboration vnth Ca]nbridgr H￿se Law Centre and xni¢nds to further d¢v¢lop it in the coming yeaTh. ResrK*nding to the notable and SI￿lf￿an1 increases in demand arising out of the ¢ost-of-1i￿ng ¢TiSi5, the Centre conlinucs to target services through ouirea¢h by ¢ollab)ratiDg with others aod pultillg advisers a5 close to the pres$ur¢ points of advice demand around ih¢ ly)rough as it Can. for example at 'wami spaces, over the winter period and 'wellbeing hubs. where Membe￿ of the c¢)Tnmunity are encouTag¢d to come togther aEMI to share support Given the di￿￿￿1t1¢S arisin& and 45 Wst of living impacts Incr￿ fijrther, the Celltre to at lea8t doubl¢ ILS adYic¢ capacity in ertain atE35 s￿h a5 in debt advice frorn 2024. As well as working closely with other advice partsicr5. the Centre also continue5 to collaborate wtth Lambeth Lath, e innovativ¢ local iniiiaiive. The Centre is keen lo develop fiJrth¢r patherstLiPS within the COMM￿)11Y ]n oFd¢i to ensure the services it provides 2re prI)￿rIY responsive to the ￿ the Community Twife5 and the issues it is facing. The Centre bad explored, over the couThe of recent yea75. the pO￿lb]lity of nyjv￿8 from its long stsDdiD8 prejnises at 165-7 Railton Road io alten￿liVe prcmises within the Borough of IAmbetb. Followitig very detailed Consideration of this issue and of the available Oplions. the Com deterniined that the C¢ntr¢ will TeTnain at 165-7 Railton Road in the short tenN without excl￿ling the p)ssibility of a Trnve in the fthure. Staffing The Council of Management again re￿g￿ls¢ ihe exceptional colltribubtsn by our Chief Exeeutii'e Officer. Patrick Torniey, who has Continu￿ to lead the Centre through ongoitsg ¢halknges alld. Since the pattdcmic, built a tnore stable fcundation for futll￿ developrrEnt of ourservices. Th¢ Council of Managemenialso ackJM>wledges the dedication of the stjff team during this r¢pDrtiDg year.. An￿[prett Kaur. Dina Has5wK Harriet Thomas. t*on¢y Jackson. Pete ElliotL Sekayi Stard and Simone SaTnuel. Finally. the COU￿11 of Management would likc to otTcr its sincere thanks to the large Dumbers of volunteers who have &ssi5kd with various Cth]tye operatM)n5 throughow the year. Vtsluntttring internally, including on Welfart Bcnefits, our thanks go ￿ Elli5 Thoma5 and Luciann Flynn. Volunlcering on the Online Legal Clini¢ providing pro bono support acros5 the knugh, our thanks go io the following lawyer5." Charlie Roberts, GabTiellE O'connoi. Gesa Bukowski, Joseph Dugw. Joycelyft knpons& Marilu Pcrics, Matthew Goddanl and Nathaniel Gadsby. Pag¢4 BRIXTON ADVICE CENTrE REPORT OF THE TRLTSTEES for the year￿ded 31 March 21124 STRuc[u￿ GOVERNANCE AND MAiYAGEMENT Governing documeot Brixion Advic¢ Centr¢ was iMOTporated on 8 March 1985 &5 a fA)mpany limited by guaydntee and was r¢gisteted a5 a charity 18 April 1985. It i5 therefo￿ go¥￿ed by a memoranth and arti¢l¢s of ￿ElatiOn. The Board of Trustees The Council of ￿anagement (COND for the yvar ?023-24 comprised, as at the stsrt of that year on l April 2023, ten tn￿e¢S electcd at tbt AGM held on 30 Novernkr 2022. Josephine Cottsge. who had served for severa] years as Chair and Continu￿ in that role as ai l April 2023. re5igllcd as Chair and as a trustte on 29 Jun¢ 2023. The Centre moved from its previous praclice of holding AGMS tshwards the ¢nd of ihe ealendar year and insitad held ils AGM on 26 July 2023, significantly cli>ser to the end of th¢ pre¢¢4Jing fiwwlcial year. At Ihat AGM, David MacLou8hlin did not seek re-electioll. All eight other tI￿n seryingtrustees werEre-elected at that AGM alld continwj in p05t as ai 31 March 2024. There were no fimher ¢o-options. As lor the Centre's officer5. a5 noted above. JOseph￿C CD113ge re￿aIned as Chair UDtiI her resignaTiOll on 29 Junc 2023. Nikky C&tto was elccted as Chair thereafier. David MacLoughlin was ele£t&l as Vtee-chatr on 22 February 2023 and ontinued in that role until the 26 July 2023 AGM. The w>st of Vice-chair was discontinued ai thc July AGM. Ross Beaton served &8 Sccrctary, and Nigel Wachman as Treasurer. thrOugh￿l 2023-24. having been re-elected to those posiiions at the Nov¢mber 2022 AGM and subsequently at the July 2023 AGM. frustees wisb to place OD tecotd their thanks for th¢ Contributions of Josq)hine Cottage and David MxLouBhlin overthcir many ytats of service on the Com. The Memorandurn and Articles of Association allow for up lo twelve trusrees. The COU￿1] of ManaEemeni is presenily not recruitiDg actively but intend5 to do so duTing 2024-25. It has condllcteAI a skills audit which i5 inte4Jd¢d to inform any future rccnFitmcnt, the Intention being to broaden its r8n8e of exp¢rt￿¢ ond its TEpresentstion so as to ensure it reflects the con￿n￿lty the Centre serves. The Council of ManageTnent met on a ￿￿)nthlY basis dyring the year. using a Mixture of in-persott and online mectin8S. And also held 0¢￿10nal ad hoc meetin8s online, which We￿ w¢ll attende(L io deal with spe¢ific issues as requiTed. A5 noted aknve. the mosi recent AGM was held on 26 July ?023. Tn￿lee$ take the view ihai holdin8 thc AGM as close as reasonably practicable to the end of the relevant financial year. ¢oiJtrary to prevrou5practice which had seen the AGM held towards iheend of the calclldar year. i5 desirable and should be Co￿]￿utd. ReCT￿l￿Rent and appoiDtment of new trnslEe5 The Cetjtre is controlled by Trustees who are eleetcd to the Council of MaJ]agerntnt at the Annual General Meeting. Trustees are r¢¢ruited through advertiSeMe￿ts a￿] wonl of with particular emphasis on the need to reflect tlLe local CQThTnunity. All direclors of the cot)wy are also of the charity, and there ajr no oiher In￿le&s. All the ttU5tee5 narned served at some point dutjng the ywapart from those trustees ap]x>inted aftet the year end. The Council of Management has the power to appoint Additional truste￿ &$ it considers appmpriate to do 50. 0[￿e a new mist¢e has been appointed by the Council of Manag¢wtwit they are indueted by the Chief Executive with thc assistance of Officers of the Couttcil of ManabFem¢llt. All prospective tn]sle¢s must ag￿¢ to the Centre'5 Tn]siee Code of Cottduct befrye b¢inga¢c¢pted as a Trustee of the Centrc. All Clrni ttltstees sirt or re-signed. the CThk of Conduct during 2023-?4. OrgawJisgtioA41 strictu The Centre is organised so that thc CowKil of Maftagem¢ rt￿ets re8ular]y to manage lis atTaits. The Centre has full-ti￿e Chief Executiv¢ who is a¢¢ountable to the COU￿11 of MaDagenxDt ￿ who manages the day-to-day admsnistration ofthe ctAtity. KEY m#nagEment 2024 2023 Key manage￿Ient comrKnsation 5&777 55 532 Page S BRIXTON ADVICE CEYTRE REPORT OF THE TRUSTEES f•r the Jear eDded 31 March 2024 STRu￿[IRE, GOVERNAIYCE Afffj MAI¥AGEMENT Risk m2nagÈtllent The Council of Management rc8uiatly TEviews the major risks the ¢haTity faces and has agr*1 that it will continue its effort5 10 illCTease teserves to the equivalent of 6 ￿￿)nthS costs so as to ensure ti has a reasonable level of resources in the adv¢ni of unforeseen circunjstsnces. The Council of Management has a150 examined other opentional and busincss risks fac&1 by the Charity and confirn)s IFW have cstablished systems to mitigate the si8niftcant Tisk. The Council of managern￿l alsvays seeks io it reflects a range of skills and expenence sufficient to oveTSee the rurtning of the Orwdnisatith). It ¢ngagd in a ski115 audit during 202>24 and ha5 also Frtnefit&l from external trainll)8. The Treasurer continues to oversee detailed financial tnanagement issues under the ove￿]g￿t of the Com. Day-to-day rnanagemcnt of the Centre is devolved to the Chief Exe¢ytiv¢, who re￿>rts directly ￿ the Council of Mana8¢m¢nt And provides it wilh writtert and v¢rba] rerA)rLS as aA)FopriatE ateach Tneeting. Every member of the Centre und¢￿eS to conthbute an amourtt Thx ¢x¢¢eding twenty-ftve pert￿ ITJ the Event of winding-up of the Ctntre wb1]￿ they are a Tnernber or. within one year aftertheir rnembership has ¢eased. TRUSTEESI RKSPOP4SJBILITY STATEMENT The trustee5 (who are also the dittctLMS of Brixton Adytce Centre for the p￿ry￿e$ of company lawl atf TESPDnsible for prcparinB the Report of the tnjstees and the financial stat¢mthts in accordaJKe with aPpI￿&ble law and UnÈted KiTh8dom Accountill8 Standard5 (United Killgdom Gcnerally Accq)ted A¢¢ountiDg Prdclice). Company law rtquirc5 tbe trustecsto prepare fiT&ITJcial State￿￿ for each financial ywwhich give a thie and fair view of th¢ slate of affairs of the charirable company aTLd of thc iACOmill¥ Te5oufcr5 al￿ application of resout¢E5, including the income and expendtttLTt. of the charirable company for that Fwiod. In preparin8 those financia] 5tateTneTTrts. the trusttts are required to select suitrble accounting policies and then apply iheut COtLSiSkntly. observe the rnerhods and principl￿ in the ChaTity SORP. ake judgements and estitt￿te& thai aff reasorthle and pnthnt" prepare the fina*¢ial sialem¢nlS on the going concern basis udess it is iJWWLW(e to presum¢ that thr Sh￿]table Company will Colltinue in bus1￿& The tNstees are responsible for keeping proper a¢¢outhing trcords which disclose with tea50nable accuracy at any time the financial position of th¢ charitable ¢ompany and ¢0 enable thern lo ensure that the financial 5tstements comply wth thc Cornpanie5 Act 2006. They are a]so EsponsiblE for safeguardin8the assets of the Charitable cornpany and hence for t2king reasoDabl¢ steps for the preveBtson aud detection of fraud and other Irt¢gulariues. lrt so far as the tritstee$ are aware: there is no relevant audit IDfOrn￿tsI)￿ of which Ihe rbaritable companYs audithTS ￿ UtWW&t" ¥ThI the mLStecs have taken all steps that they ought to have taken io m8k¢ thenL%clves aware of any relevant audit infonnation and w esrablisb that the auditors arc aware of that Infor￿￿tIOn. AUDITORS The 2uditor4 Berringets LLP. will be pt(wed for rwpotntment w the fOTIIKOri￿ knu81 G¢neral Meeiing. 26 June 2024 Approved by order of the b(trard of tnL5tees on............................................. and sigtttdon its behalf by. aton- Trustee Page 6 REPORT OF THE INDEPEI%DETriT AUDITORS TO THE MEMBERS OF BIUXTON ADVICE CEFITRE Opinion W¢ havc audittd the fjllancial stateffjents of Brixion Advi¢e Centrr (the charitable co￿p￿]y7 for the year ended 31 Mar¢h 2024 which eomprise the Statement of fi]Jancia] aclivities. the Balan¢¢ shed a]MJ notes ro the financial siatements, including a 5urnmary of st8nificaTJt accounting ￿lIcieS. The fiDao¢ial rq)nTti￿g framework thai has been applied in their prepardiion is appI￿able law and United KiDgdom Accounting StaTthtds (United Kingdom Generally Accepted Accounting Prdcticc). In OUT opinion the finan¢ial stat¢m¢nts.' give a trne a]]d fair view OF the slate of the chan"thble c0tnp3n￿S affairs &$ at 31 Mardh 2024 attd of its incoEning r&lou￿eS and applieation of resources. includÈng its incorne and extendtwre. for the year then ended. have been properly prepared in accordattce ￿'ith Unitrd Kingdom Generally Accepted AccounriTrg Practic¢" and have been prrparcd in accordaTrc¢ with thc wirements ofthe CoJk)panies Att2006. Bgsi5 for op5nloll We condurt¢d our audit llj accordan￿ with IntCTnational Standards on Audxting (UK) (ISA5 (UKI) and applicable law. Our reSF￿nSIbl11I1es under those stand3td5 are deSCrit￿ in the Auditor5, responsibilities for the audit of tbe rinanciai statements sectiort of our ryrt. We are indeputht of the charitable ¢ornpaThy in ac¢ornsibElity is to read the other infoTrnation and, in doing so. consider whether the other infor]n*iott is materially inconsistrni with the fitwcial statements or our kt]owledge obtained in the audit or otherwise appeaTS to be tllaterially mi&staied. If w¢ idelliify such material incoDSiSitD¢ie5 or apparent material MisstaiemeTh￿, we are required to delerniine wh¢ther this gives rise to a material misstsiement in the financial stat¢mertts th¢mselve5. If. based on the work have perfoTrneQ we conclude that th¢re is a Tn￿erIal LIte￿ent of this Dther information. we are reqll￿ed ￿ rewi thii fact. We havc nothiag to re[￿ iti this ￿gar Opillions otber matters prescribed by the Cott)panie5 Act 2(W6 In OUT opinion. based on th¢ WOTk undertaken in the course of the athlitr. the infotnlltion given iTL thE Report of the trustees for the fi1￿ClaI year for Iwhich the fmancial strtements are pJepkwed is consistent with the financial state￿￿￿ts,. and the Rew>rt of the lrystre5 has teen prepared in accordar￿¢ with applicable lega] requiTCTttents. Page 7 REPORT OF THE If4DEPEliDENT AUDITORS TO THE MEMBERS OF BRIXTON ADVICE CE.N'TRE Matters on wblch we are required to repor¢ by exception In the light of the knowledge and understandingofthe ch￿ilable ¢ompany and tts cnvironmcntobtsined in the course of the audiL we have noi identified material rnisstaiemenis in the Repott of th¢ tnjstees. We havenothing to report ￿ ie5p¢d ofthe followiD8mattus wher¢the CoJnpani&sAcl 2(K>6 ￿qUireS ¢Js to re￿>tt to you if. in our opinion= ad¢quat¢ 8¢¢Otinting r¢cords have Dot Ixcn kept or rtftrns adequate for our audit have not beeTL received fiDm btanLhe5 nol vi51ted by us- or the financial gtatements are not in agreement with the a¢u)UTttin8 recorth and Tewms.. or certain disclosures of tn]stees' remunerdiion specified by law are Th)t mad¢. or we havc Mt reccivtd all the inf0Tll￿I1Oll and explaoauons we require for our audiL or the tnjstees were Doi eniitled 10 t&ke advanta8e of the small conwanie5 exemption from the requirement to prepare a Srrdte8i¢ r¢port or in PTrparing the Rer￿ of the ttusrees. Re5ponsibilitie5 oftrustets As explained more Mly in the Trustees, responsli jilities slatctn¢n( the trusw (who aTe 4150 the directors of the haritable compolly for the purp05e5 of cotnpany lawl are re5wn5ible for the ptep3raiion ofthe fJnaD¢ial strt￿ts and for bEing sati5frd that they 8ive a true and fair view, and for sueh intem21 Control as the trustees dctrm]in2 is necessary ¢0 enable the prcpatation of financial ￿aterne￿ts that are free fmm mai¢riai mi551*n]enL whether due to fraud or em)r. In preparins the fina￿1￿1 statemtnty the trusLees are re4y)nsible for &S$￿sIng ihe charitablE company's ability to continue as a goittg concern. dis¢lo*ng. a5 applicabl¢, mattu5 Trlated to EOlnE concm and usin8 the going tonEC b&sis of accounttng Unl￿ thc tn￿ cithcr intend to liquidate the charitabl¢ ¢on)pany or to cease oper21iOtw or havc no rta1151iE alt¢tnativ¢ to do so. Our re5ponsibiiilie5 for the *lldlt tsf tht finaDci&l statemÈnts Our obj¢ctiv¢s ar¢ to obtain reasonable assurattce about whether tbe financial State[￿1￿ ￿ a wbole aTe fr¢¢ from maierial misststETneTt4 whether to fraud or error. and to i&sue a Rqjort of the i]knlepenthnt audiiors that includes our opinion. Reasonable assurance is a high level of a55uraJ]ce. bui is not a guaran￿tha¢ an a￿]1¢ conductrd in a¢co]thce wlth ISA5 (LTKI will always detect a nwt¢rial misststeTneDi when li exisik Misstatement5 can arise from fiJud or EiTor and a￿ considered material if, individu211y or in the aggregate. they ¢fjuld reasonably Ix cxpected to ittfluen¢e tbe economic decisions of users raken on the basis of these financial sthtenthts. The extth)t io whiGh Ou[pr￿edUrES are capable of (ktrc¢ing itTrgu1￿jtieS. inclLtdiJ)g fraud is ddailed below. In id¢ntifyillg and assessing risk$ of material miSstat￿t jn res￿￿ of iryrBulaTiti4 including fi￿d aT¥J error. we considered the following: rh¢ nature of the indu5ty. control eftvironmeni and business perforn)an¢e: rrsults of our enqUIri￿ to management about tbeir own assessn￿l of th risks of fraud and error, the mattets discussed among the audii engagerneniteam ￿gardInghoW and whcrc fraud may(KKur ill tbe fmall¢ial statements and any poieniial indicatOES of fraud. Ourprocedures to resp)nd to risk include the followinK. rcvicwing the financial stalen￿lt disclosures artd ¢e5ting to sUP￿rting docllmetriation: perforning analytical procedurcs to idtniify any Unusual or UTJexpe¢ted areas that indicate risks of mateTial tnis5taternent due to fraud or error: addressing th¢ risk of fraud and etror through Jnanagementoverride of ¢ontroL% testing th¢ appwiiateDes5 of journals, asse5Slrtg whethei the judg¢Fn¢nts ￿ade in mth.ng ac¢outLtinge51illwtes are indicativeofa potential bi&s' and ¢¥aluatiHg the business ratioTraJe of any si8nificaTri transacii0Thsthai are unusual 01 ovtside ncymal course of business A fijrtherdewiption of out re5ponsibilitie5 for the audit of the financial $tsreinen15 is locatrA Dn the Financial Reporting Couneil'$ website at ww.fre.or&uklauditorsresFX)nsibJlilies. This description fom)s patt of our Report of the Tndep¢nd¢ni Avditol REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF BRIxT0￿ ADVICE CENTRE Use of our report This report is made solely to the charir&ble compan￿5 m¢mbcT4 as a body. ia a¢cordance with Chapter 3 of Part 16 of Ihe Cornpanie5 Act 2006. Our audit Work has betn undertaken so that we might state to the charitable Company's membeTS those matters we are required to slate to them in an auditorf re]x>rt atld for no other puwp05e. To the fullesi xt¢ul ￿rmItted by law. we do Jot or assull]e re5twibiliry io aTLyon¢ oth¢r than the ch2titable Company attd the charitabl nys members 35 a body. for our alldii wo￿. forth15 rcpory or forthe opinions we have fornrd. CA (Setti Statutory Audity) for aDd on behalf ofBettinger5 LLP Lygon House 50 London Road BroThl¢y Kent BRI 3RA Page 9 BRIXTON ADVICE CENTRE STATEMEYf OF FINANCIAL AcfJviTtES NCORPORATING AN tNCOME AID EXPENDITURE ACCOL PIT) for the year ended 31 M*rth 2024 2024 2023 Totsl funds unrestri￿ed Restricted nds fiwds nds Notc5 INCO1￿£ AND ENDOWMEI¥TS FRO.M Donatio￿ artd legacies 6.408 Charftable ictivi￿$ Prowsion of legal adwce 199W2 175.917 375,739 324,975 Invesmient income 3.171 3.171 263 Total 211W4 175.917 384.791 331,646 EXPENDITURE ON Charitsble A¢tii'lti Provisiott of legal advice 1616 17S917 33&607 331.777 TrIET U¥COMEI(EXPENDITURE) 4&184 4&184 (131) RECONCRLIATION OF FUNDS Total funds brought forward 390857 390857 390,988 TOTAL FUNDS CARRIED FORWARD 437.041 437.IMI 390,857 The rM)t¢s fomi part of these financial statements Page 10 BRIXTON ADVICE CENTRK BALANCE SHEET JI M2r¢h 2024 2023 Totsl funds Unrestri¢ted Restrict fwids fi]Ads Totsl funds Notes FIXED ASSETS Tangible a55etS 371797 370.797 380.448 CURRENT A&SETS tkblors Cash a¢ bank and in hatMI 10 16077 295.63S 28,234 131,236 295,635 312512 312J12 159.470 CREDITORS AllK)unts falling due within one year (233259) (233,259) 1125.883) r4ET CURRENT Assrrs 79353 79J53 33.587 TOTAL ASSETS LE&S CURRENT LIABILITIES 450.050 414.035 CREDITORS Amounts falling dlle after mi)re thall one year 12 114WJ9) (13,1109) {23.178) NET Assyrs 437.041 437,￿1 390,857 FUNDS Unrestri¢ied funds 14 437,041 390.857 TOTAL FLWDS 437.041 390.857 These fuwial st*ell￿ts bave beerÈ pr¢p3red in xcordaDce with the provisiotss applicable to ¢htiTitabl¢ COTllpaDies subject to th¢ small companies regime. The fjnancial st&t¢rn¢nts We￿ approved by the Board of Tr￿ and authorised for issue on 26.June2024............. and wert Si8n¢d on its behalf by.. l BtatQ]L- Trustee The notes fomi part of ihese fiDanciai ststements Pa8ell BRIXTON ADVICE CEYtRE NOTES TO THE FtNANCIAL STATEMENTS for the >'e#r ended 31 Marth 2024 ACCOUNTING POLICIES of pre￿rIng tbe finantixl statememts The finan¢ial statetnents of ihc charitable ¢omparty. which is a publi¢ b¢1￿fit entity under FRS 102. have becn prepared in accorthce with the Cbartiie5 SORP (FRS 102) 'Ac¢ountillg aDd Reponing by Chanties". Sthiemeni of Recommended Practice applicable to charitt¢s preparing their accounLg in a¢cDrdance with th¢ Financial Reporting Siandard applicable in the UK Re￿blIC of Ireland IFRS 102) (effective l January 2019),. Finan¢Aal Reporting Stslldard 102 The Fit*n¢ial Reporling StatKlard applicable in the UK and Republic of Ireland, ODd thr ConJpanie5 Aci 21K)6. The ruW￿la1 staten)ents bave been prepared under the historical cost ¢onveDtion. Critical actouuting judgernents and key sollrtts of tstimltion wietrtainty ID the 2pplication of rhe ¢hariWs accountsogpoli¢ies. the trustees are required to rnake judgements, tstima¢e5 and assumptions about the carying amourtt of assets aThJ liabtlitie5 that ore T￿t readily apparent from otheT sources. The e5ti]nates and wo¢iated 8ssumptioDs are bL%ed on historical experiertt and other fx(ors that are considered to bc relevant. Actual rtsults may differ from ihese estitnates. The estimates and underlying &ssumpiions are Teviewed on all on80inE ba51& RewsioTrs to accounting estim&t&% are r¢cogni5¢d ITL the period in wbi¢h the ¢stimate is revised where the revision affects only that pcri(x( or the period of revision and future ￿r[0d4 whe¢ the revision affects UUTcnt and fvthre wiods. Income All income is recoBnised in the Stsiemem of Financi￿ Activitie5 Otlce the cb8rity has entitler￿t￿ thc fullds, it is pmbable that the iijcome will k treceived and the all￿UnT can be MeaSu￿d reliably. Expenditurt Liabililies are reC¢￿ISed as expenditure as SODn as the￿ i5 a legal or ¢QLStsU¢Uve obligation cotLmilling the charity to thai expenditure. It is probable th2t a tr￿Sfer of economic bthefits wll be required in settlement and Ihe amount of the obligation Can be measured reliably. ExpeThhtt￿e is a¢coun*d for on an accnAls bL4i5 and has been Classified under hcadings thal ag￿gate all cost related w the category. Where eosts C8llttOt be directly tributed to particular he¥lings they bave bcen a11tt2ted to aElivitie5 on a basis consistent with the ￿Se of reSOUTce8. Governance t￿t9 Governance expendiwre includes all expenditure noi direct]y rejafrd to the charitable aCti￿ty or fund raising venturcs. This ineludts Costs of legal. profe&siona] and audit fee T8nElble fixed 455etS DeprEciatioD is provided at the following annual Tate5 in order to write off each asset over ¥ts esriTllated useful lifc. Free1￿ld property Fixnjtes al￿ fittitigs 0-2%on¢o - 25% on cos¢ aDd 2Wo OD Cost The freehold properties are in¢lud¢d in the financial statenlents at the tiriwal c05t. No depre¢1￿10￿ 15 provided in respect of thB frerhold properties. Thi5 policy ofnDtrdepTrcIatio￿ is. in the opmioo olihe trustees. nKess for the financial staternents to 8iVC a truc and fair view in acCorda￿e with applicable accounting stLDdards. The prop¢rti¢s will maintsin a lotjg wsefvl e¢onomi¢ life and high rcsidual value through the poltcy of regular n￿l￿te￿alle¢ and repair {¢harges for which are recogDisd in th¢ sWeMe￿ of Financial Aaiviti¢sl suGh that the assets are kept to the previously asstssed levels. Any improveTnents ro the property made since the 0ri8inal purchas¢ are beingdepreciated at the ratc of 2% straight line. The marketvalue of the property is 8realerthan the n¢t book ￿lUc. Assets are revtewed regularly for impaimKn¢ and thc rcsidual vallle Confm￿d 8tLd no adjustment dctmcd necessary. T#xxtiou The charity 15 exempt from ¢orpvration Trx its ch8ritsble activiti¢s. Page 12 coniinued... BRIXTON ADVICE CENTRE NOTES TO THE FINANCIAL STATEMENTS- Colllittued for the year ended 31 Marth 2024 ACCOUNTI.NG POLICIL8- eontlDued Fund UDr¢stricted funts can bc ￿ in act0[da￿ with th¢ charitable objeelives ai the dJ"sw¢b"on of the trusteu. Restrided funds can only be used for parhcular rutricted puy within the obj¢¢rs of the charity. Restrictions arise whet) S￿¢Ified by the donor or when fiMM15 are rat5¢d for pam¢ularrestricted purrA>ses. Further txplanation of tbe nanwe and purws¢ of each fimd is inchmled ID the notcs th the fJJJancial statemetlts. HSTe putthgse #Dd le481Dg eommltmttyts Renta15 paid under operating leases are char¥al to the Ststernent of ftnancial activities on a styaighi lille basi5 over the period of the lease. Pen$iDn ¢o$ts •xd otber post4etiremertt beBefits The Centre participate5 in a stake holder pension schen* and COntiibute5 4Yo for each participatirtE employEe. OP4ATIOP4S Af4D LECACTES 2024 2023 Donations 5181 6.408 INVLSTMENT IiYCOME 2024 2023 DqJ05lt account In￿reSt 3,171 263 INCOME FROM CHAIUTABLE ACnVtriKs 2023 Aclivity Provision of legal thicc Provision of legal advice Grants Legal Aid & advice 364A03 IlJ36 288.516 36.459 375,739 324,975 Grants received. included in the alxjve. are as follows: 2024 2023 Lambeth Borough Council Ciry Bridge Tnjst Acces5 tD Ju5ticc Foundation Th¢ National LoNery Community Fund Trust for London Walcol Foundation Lambeth Larder Trus5ell Trusl 179.076 2A51111 137,109 44,871 12.196 31,095 45,100 24.749 500 57a83 40.500 29.749 1,5(X) 22.591 361403 288.516 Brixton Advirc Centre is in pa[the￿h1P Centre 70. A5 the lead applicant until Sqktember 2023, they receivcd funds on behalf of Ccntrc 70 aTwJ pa5scd them At the rcqtsest of City Bridge TTU5t, the amount received from them is attolll￿ed for by includingthe totsl receipi in iticome 2nd the amountpaid ¢0 Centre 70 as an expens¢. From (ktob¢r 2023 the funder changed to Twssell TtusL Centte 70 be¢amE tbe lead applicanl and the Brixton Advice Centrt's rettipi is Jket. Page 13 OTLlinued... BRIXTON ADVICE CENTRE NOTLS TO THE FINAYCIAL STATEhlEhTS- El)lIti￿lled for the year eoded 31 M•rch 2024 If*COME FROM CHARITABLE AcfiviTIES- continued 2024 2023 A￿0￿￿t receiv￿ from City Bridge Tn￿t Amount paid to Cenire 70 2&500 13.470 44.871 26.802 Amount relating to Brixton Advice C¢ntr¢ 13,1)30 18.069 CHAR￿ABLE ACTIVITIES COSTS Direct C05 Support Tok15 Provision of le￿￿ advi 332J07 100 334607 NETINCOMEI(EXPENDITURE) Net in¢om&lexpenditure) 15 Stated after chargingl{crediiingl: 2024 2023 AudilOt5' tErnuneration Lkpreciation- owned ass Hire of plant 2nd machinery 6.IiM) 9.651 1,997 5.200 9.581 2.593 TRUSTEES, REMuf4ERATiof4 AND BEt*EFIIS There were no trusters, temuneration or other Fthefits for the Ye￿ ended 31 Mar¢h 2024 nor for the yeaT ended 31 March 2023. Tru5tee5' expen5 There were tk) expenses paid for the yearended 31 March 2024 nor for rhe year ended 31 March 2023. STAFF COSTS The average monthly Dujnber of employee5 during the y¢acwas a5 follows.. 2024 2023 Advice Services AdmiTristration No employees received ¢￿￿]Uln¢￿ts in excess of £60,1W. Pa8e 14 ¢otstinu￿... BRIXTON ADVICE CENTRE N(yfES TO THE FINAYCIAL ￿ATEmE￿TS- eoll¢inued for the ye4T ended 31 March 2024 TANGIBLE FJXED ASSETS Fixture5 F￿¢hOld fittiD8S Totals COST At l April 2023 and 31 March 2024 508th73 33346 S41,919 DEPRECIATION At l April 2023 131th67 29.784 2587 161,471 9,651 ChaTge for yrar At 31 March 2024 138,751 32371 171.122 NET BOOK VALUE At 31 March 2024 369,922 875 370,797 At 31 March 2023 376.986 3,462 380.448 The Freehold projkny was previo￿$1Y considered restri¢wl as FW the *rnJs of th¢ Big Loti¢ry Grant (now known as The NatlDnal Lottery Communiry Fund} that was Etanknl to purchase and tcfutbish thE propErty. In 2019 Th¢ N2ti0na] Lotlery Conllnurrity Fund approved a ￿lleY detision to reduc¢ the Assei Liabiliry Peri(Kls for istoric wt agtr¢n)enls and the Asset Liability PuK¥l under the grant agt¢ement for thi5 property ¢xpird on 24 November2¢J)9. The N￿lOtta1 ￿llery Community Fund confmlled tbe Cetrtre is released from the restriction. 10. DEBTORS: AMOUNTS FALLING DIJE WITHIN ONE YEAR 2023 Tradc debtors Othei debtors VAT 4.703 1,525 147 5816 10914 Ptepaynthts and accrned incomt 22.006 I6￿77 28,234 CREDITORS: AMOUNTS FALLING DLE wrntlN ONE YEAR 2023 Bank loans and overdraft$ {8ee Dote 13) Trade creditors Social sccurity and otlw taxes 10357 4￿5] 4,775 10,(X)3 1.349 5.411 629 594 4,810 49,294 53.793 VAT Other C￿ditorS Client rnonie5 Deferred income Accnsed expcnsES 970 23,J21 160.000 30.085 233,259 125,883 Page 15 conlinucd... BRIXTON ADVICE CENTRE NOTES TO THE Fif4ANCJAL ￿ATEMENTs- tontIn￿ed for the yvar ended 31 Marth 2024 12. CREDITORS: AMOUP4TS FALLING DUE AFfER MORE TIIAli ONE YEAR 2024 2023 Bank loans (see note 13) 13,009 23,178 13. LOAP4S An aoalysis of the maturity of loans is given trKiow: 2024 2023 AmouMt$ falling due one year on dEmaDd.. Bank loans IQ257 10.003 Amounts falling b¢tw¢en one and two years.. Bank loans- 1_2 year5 13,(W9 20.594 All￿)unts falling due between two al￿ five years: Bank loaDs- 2-5 year5 2.584 14. MOVEMENT KN FUIYDS movement In fvn¢ls At 31.3.24 At 1.423 Unre5trkted fuDds Gencrnl fund 390,857 4&184 437.IMI TOTAL FUP*T)S 390JS7 46,184 437,041 Net movement in fund5, Includ￿ in the above are &$ follows: Jncoming R¢SOUTC¢5 Movement resources txpended in fvDds Unrestrlcted fMnds General fimd 20W4 (16L690) 41184 RestrictEd fvnds City Bridge Tn￿t The Ndtional Lottery Conmiunity Fut Trust for LA)ndon Walfot Fovndaiion Trnssell Trust 26AIM) 22.18S 45.100 24,749 57J83 (26JOO> (22.1851 (45.11101 (24.749) (57J83) 17&917 {17S917) TOTAL FUNDS 384,791 (338.607) 46,184 Page 16 continued... BRIXTON ADVICE CENfRE NOTLS TO THE FtNANCIAL ￿ATEMENTs. continued for thE ye4r ended 31 .Mareh 2024 14. MOVEMEf4T IN FUNDS- conlinued Cornparatives for movement Iwnds Nd tnovement in fijnds At At 1.4.22 Unrestrltted fllDds General fimd 390,988 390.857 TOTAL FUNDS 390.988 390.857 Cornparntive net movement in FUTh￿ includcd in the above are a5 follows: Jncoming Resources expended Movement in funds Unrestricted funds General fu￿1 204.106 (204237} (131) Restricted funds CTty Bridge Tn]st Trust for London Waicot Foundation Tn)ssell Tn 39.7￿1 40.5 24.749 21591 (39.7001 140.S(X)) {24,749) {22.591) 127.540 (127.540) TOTAL FUNDS 331.646 (33 1,777) City Bridge Trust On'gjnally a thT¢e-year ¢onttact ￿ fi]￿J the costs of advice being delivered fth)dbathks by a trained advi5Er. which wa5 extended by a fyrther hvo years. The final end datr is Septernber 20?3. Thc Servi￿ is provided by BAC aJJd Centre 70. with BAC being le*1 p8rttser. A thr¢¢ y¢ar ¢ontract which fimds a Housing Solicitor. who coordi￿teS a ieam of pio lawyer5, to PTovide online and digiral housin8 advi¢¢ seTvices acr¢￿ LaTnEfth aThJ South London tr persons IIving in the pnvate rented sector. A three yw contra¢1 that fimds volurbieerdcYclopTnent at BAC in order to increase service delivery ¢apa¢ity and provide a learning and develOpr￿nt pathway for the volun*ers involved. A three-year contrdci to provide stttiali4 advice s¢rvi¢¢s atoutteach venues around the tambcth Fx)rnug￿ The tontract fiuLd5 a bjll-time member of BAC Stsff who works predominJntly offsite at local food bank vcnues. The C0￿mUnIty Organi5ation5 Cost of Living F￿)d fixndtng came frnn the UK Gov¢rnnKnt and was for organisations that support people and comrnuniti￿ In their loca] areaunder severe pressure b￿U$¢ of the inerea5ed cosl of living. It wa5 titr£ limited (October2023 - Marcb 2024) and thlring this iirne it SL4V*rted the salary and management Costs of our outreach setvices as well a5 Contributing toward% the core costs ofour face-io-face woth aDd Online 1%8ai Clini¢. Trust for I￿ndOn Wxlctst FoubdAtio Trussell Trust The National Lottery CDmmuDity Page 17 continued.. BRIXTON ADVICE CEiYfRE NOTES TO THE Th ANCIAL ￿ATEmEN￿s-CU￿tin￿ed for the yearended 31 Mxr¢b 2924 15. RELATED PARTY DISCLOSURES Th¢Te w¢re no r¢lat¢d party I￿SactiOnS for the ye4rended 31 March 2024. 16. CLIENTS BANK ACCOUNrs 2024 2023 Moni¢5 held Tn clicnt bank accounts 42,65S 4,810 Page 18