Annual Review 2026 BRIXTON ADVICEtE RE ## **2** Reference and administrative details ## **3** Chair’s Report - **4** Service performance - **6** Wiser Adviser Project - **8** Service user profile - **10** Specialist benefits work - **12** Financial impact - **14** How to access and support our work - **16** Report of the Trustees - **19** Report of the Independent Auditors - **22** - **23** Balance sheet ## **Trustees** KA Moran, Chair GRJ Beaton, Company Secretary ND Wachman, Treasurer L Bertholdi-Saad Dr KA Johnston (from 11 Dec 2025) IE Saunders (from 24 Sep 2025) J Senker V Srirangam (to 30 Jul 2025) WF Taggart MBE ## **Personnel** P Torsney, Chief Executive S Samuel, Office Manager S Stara, Benefits Supervisor U Edokpolo, Debt Supervisor S Ali, Project Adviser (from 4 Sep 2025) P Elliott, Community Advisor/Housing D Hassan, Outreach Benefits Adviser A Suudi, Adviser (to 3 Nov 2025) L Jackson, Cleaning Services L Flynn, Benefits Adviser (vol) G Basili, Benefits Adviser (vol) **Brixton Advice Centre Reference and Administrative Details for the year ended 31 March 2026** ## **Registered Office** 167 Railton Road London SE24 0LU ## **Registered Charity No** 291484 ## **Registered Company No** 01893924 (England and Wales) ## **Auditors** Berringers LLP Lygon House, 50 London Road, Bromley, Kent BR1 3RA ## **Website** brixtonadvice.org.uk **2** Behind every one of Brixton Advice Centre’s cases is someone in our community navigating a difficult moment, our role is to stand alongside them. This has been another year of growing pressure for people in Lambeth, with many facing serious housing and financial uncertainty. I am delighted to introduce this year’s Annual Review and report that the Centre has remained a constant in the shifting landscape of the advice sector. Whilst other advice services sadly closed around us, we have shown incredible resilience and, with the support of funders, continue our vital work in the community. You can see one or two examples of the kind of work and projects highlighted in this review. Wherever people need us and within our limited resources we aim to be present, visible and dependable. We are a vital part of the fabric of Lambeth, making the borough a place we can all call home. Our team has helped people stay in their homes, manage financial pressures and access justice. Over the period of this report we have supported 2,177 individuals and families with 3,512 complex matters, a notable increase to the previous financial year, helping those who need it the most. Following the closure of Centre 70, and with additional support from Lambeth Council, Brixton Advice Centre rose to the challenge, providing new outreach services in West Norwood. I and the Board are committed to ensuring that the Centre remains resilient, dependable and serving the community. It is a privilege to work with my fellow trustees who dedicate their time, energy and expertise to making the Centre work for everyone. Most importantly, there is no Brixton Advice Centre without our dedicated staff who continue to rise to these challenges. From all the Trustees, our thanks go to our Chief Executive, Patrick Torsney, the Centre’s staff and volunteers. Without them, none of this would be possible. ## **Killian Moran** **3** Brixton Advice Making a difference Thanks to your support, we're here for people when they need us most. 2,177 3,512 clients advised cases opened We helped people take the first step toward resofving tr*ir problems and moving forward. and supwt to people The advice I received was a lifeline. My adviser listened, explained my options and helped me resolve my issue. If I could give you a medal. I would! Client feedback THANK YOU 88q To our supporters. fvrKlers and partners - thank you. You make our work possible. People first We treat everyone Trusted rogetAer, we create bri9Ater res Wep independe advice th OF WHICH: 33% Beneffts li li 31% 09 li Debt and cost of living 1 26% Housing 000 10% Other IncludiTrJ fam*y law, BeAind ever ber is 4 person. fo9etker, we re ckaying lives. acbrice We help peopfe We work in partslerslwp to t￿lId a fairer. I’m Sophie and I run the **Wiser Adviser Project** at BAC. I mainly work at outreach venues around the borough advising the 65+ Lambeth community on a broad spectrum of issues under **Independent Age** funding. My work covers a wide range of subjects; largely welfare benefits but also things like housing, help with housing and energy bills, finding financial support to linking people up to activities that can really help with mental health and reduce isolation. I try to help the ‘whole person’ - not just with vital social welfare law advice - but improving their general wellbeing. Many older people I see can be too proud to access what they are entitled to and mistrust offers of help. It’s very rewarding to encourage those who have worked hard all their lives (some still working) to consider the help they can access. I have knowledge of a lot of the lovely events and groups in the borough, including Thai Chi for older people, free lunches, social groups with line dancing, lovely home cooked food and cakes, art classes and sign language classes. I believe it is really important to connect people with these kinds of groups or events to improve their mental health and coping strategies with the ever increasing cost of living and the isolation and loneliness that can be felt in London when you are no longer working. After someone has lost a partner or close family member and I’ve dealt with their legal issues it is nice to find out their interests and introduce them to some of the 65+ **6** clubs I attend when they are ready to socialise. There they are made to feel welcome and can make friends, which can mean a lot to some. I have even been known to join in with a bit of the singing myself! I put a lot into building trust and find it critical to do this before many of the harder to reach will engage with me. Many have very complex and precarious life situations. For example, *George, who I met earlier this year in his seventies who was sofa surfing with no income. Originally from Jamaica, he was too frightened to see what if anything he was entitled to. Over a number of months we went through the process of getting him a national insurance number and eventually Pension Credit including a healthy backdated payment. He has now opened a bank account for the first time and joined a GP practice. He is also now in receipt of Attendance Allowance and has a Freedom bus pass we sorted out that he can use for the many medical appointments he has to attend. **Sophie with Marcia, a visitor at the Brixton Windmill Community Club for the over 65’s** On a different note I met Olivia in her eighties recently, who loves writing poetry. As well as sorting out her benefits and an energy bill that was causing her a lot of issues I introduced her and her family to some self publishing resources and booked tickets for her to attend two different events at the recent Lambeth writing festival. She says she now ‘feels empowered’. ***Please note:** all service user names have been anonymised throughout this document **7** SERVICE USER PROFILE GENDER HOUSING STATUS 1% T•nanl 10% 4% 39% • Pth*•T•n•rt >)tsJ% 60% 13% 22% Othwimt ETHNICITY LAMBETH WARD AS A PÈRCENTAGE AS A % QF SEf¢VICE USERS Brixton kn Lm• Si M4rtin' Ixtrffi Ruth C•M SIKk*￿1 Str•ath•m 2.25% Strutham Gpsy H Streatham Vwxh41 1.52% W4t•doo xk ly Wack 8n.ts 00% W•si t*Jl Mythts Pf•l•r ThJt tv soy • 4.73% NFAoro 0% 5% 15% These statistics help us understand our community and ensure we continue to deliver inclusive. tsrgeted support that meets the needs of our service users. Insight into the diverse community we support across Lambeth. 11 AGE EMPLOYMENT STATUS 0-17 1 1 0.23% 18- 24 • 1.42% 15% Registved UrWi￿o￿￿d 3100% 33% 14% • El￿0>*d 21m% , UThft 17.CQX 75- 8d ￿ 4.23% Otr• Ir•X l&(#YA 85+ • 1.10% 21% thno 15% 20% HEALTH AND DISABILITY NO. OF CUENTS S79 302 233 232 Ind V41• ￿ 3.46% 92 73 111 Ext IW¢¥l•xlTlvnty ￿ 1.79% I teomrd'l 2.33% 35 Q.97% 1.40% ls•cw* 15 Swih B•nk 0.23% dis•b 10 D••f I targJ•ge w•r id•L•mb•th ￿ 10.60% D•cSTh To 5% 10% 15% As the supervisor of the benefits team at BAC (one of the specialist advice teams here), a large part of my job is using legislation guidance and case law to establish exactly how the real-world impact of someone's limitations should be measured in terms of entitlement to various benefits. In a recent case we assisted a mother challenging her daughter’s Disability Living Allowance (DLA) mobility decision. Sasha was a 13-year-old with a diagnosis of ADHD and later received a diagnosis of autism. As is characteristic of neurodivergent girls, she would do her utmost to mask many of her difficulties during the school day in order to try and blend into her environment and minimise the chances of appearing different from her peers. However, the pressure of doing this meant she was highly overwhelmed when she left school and consequently her existing difficulties managing **10** sensory stimuli in the outdoor environment were exacerbated. This often led to her becoming frozen in place, unresponsive, and often in potentially dangerous positions such as by the road side. The DWP argued this difference showed she had control over her reactions. We used established case law to show that autism is a physical condition of the brain and proved that when Sasha experienced sensory overload outdoors her freezing and refusal to move were completely involuntary and a direct physical consequence of her autism, not bad behaviour or a wilful choice. Our argument was successful and Sasha was awarded the highest rate of the mobility component by the Tribunal. This meant her payments increased by £50 per week and she also received a backdated payment of just under £5,200 to meet the difference between the low and high rate mobility payments she would have received in the previous two years had the correct decision been made originally. This was an excellent result for the client who had waited two years to get her daughter the level of support she truly needed. Ultimately, this case demonstrated how vital it is to assess the functional impact of a condition on a particular individual rather than jumping to blanket conclusions. Sekayi Stara, Welfare Benefits Supervisor **11** FINANCIAL GAINS FOR CLIENTS TOTAL FINANCIAL GAINS £1,271,000 Delivered in financial gains for our clients £865K £270K in benefit awards in new annual benefit payments Every case. Every pound. Real difference. Thank you to ou and to our supp 12 The total financial gains achieved for our clients through our support and advocacy. Helping our clients improve their financial wellbeing and build a more secure future. £109K £27K in debts written off in new (regular) council tax and rent repayments clients for trusting us. rters for making this possible. 13 You can find more information on how to access our advice services, including our community outreach, by scanning the QR code to the right, or by visiting: brixtonadvice.org.uk/for-advice Right now the demand for our services is greater than ever. The ongoing cost of living crisis is having a massive impact on our community. We are seeing significant increases in demand and in the complexity of that demand. Thank you for supporting our work **14** My name is Simone and as the Centre’s Operations & Service Delivery Manager I have the privilege of overseeing how our services come together to support those who rely on us. It has been a year defined by rising demand and rapid change. Charity closures and cutbacks elsewhere in the borough means even more people are turning to us. Many with complex situations that require time, care, and specialist support. One of our biggest priorities is widening access, where funding permits, placing teams directly in community spaces where people naturally seek help e.g. from foodbanks, crisis hubs, partner organisations and local gathering points. This allows us to meet people where they are, build trust and offer support to those who might not otherwise find the opportunity to walk through our own door. Behind the scenes, my role is about keeping our day-to-day services running smoothly, coordinating staffing, managing operational pressures and making sure our advice drop-in and telephone support remain welcoming, reliable, and easy to access. It’s a balance of planning ahead, responding to the unexpected, and making sure our team has what they need to deliver the best possible service. Despite the challenges, this year has been full of moments that remind us why we do what we do. Our community continues to show resilience, kindness and trust in the Centre. I am proud of how our team has played its part and adapted, grown and stayed committed to providing support that is both practical and compassionate. We remain deeply rooted in our community, driven by the belief that no one should ever feel they have nowhere left to turn. **15** The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2026. Trustees have adopted the provisions of 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 UK and Republic of Ireland (FRS 102) (effective 1 January 2019) in this report. ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and Aims** The principal objectives of the Brixton Advice Centre (the Centre) are to promote access to justice by providing good quality legal advice, assistance and representation to people who would otherwise be unable to afford legal services. The full statement on the Centre's Vision, Mission and Values is publicly available on its website: - - - - https://brixtonadvice.org.uk/serving the community since 1966/ ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** The Centre’s charitable activities during 2025-26 are set out in the preceding report. The Centre maintains compliance with the Law Society's Lexcel practice management standard, which is independently and externally audited each year. The Centre is also regulated by the Financial Conduct Authority for the provision of debt advice to members of the public and adheres to the relevant rules and requirements. The Centre maintains its certification in the Government-backed Cyber Essentials scheme and is also an accredited Living Wage employer. ## **FINANCIAL REVIEW** ## **Principal funding sources** The principal sources of funding are set out in the accounts which follow. ## **Financial position** The Centre noted a deficit of £13k in this reporting period compared to the previous year surplus of £29k. The deficit is considered manageable and was mostly accounted for by a one off write off of historic work in progress figures. The total Unrestricted Funds to be carried forward are £453k, which is considered sufficient to allow the charity to meet its current and future objectives. The Centre is exempt from taxation under the provisions relating to charities. ## **FUTURE PLANS** The Centre continues to profile and develop our services in order to best respond to continuing increases in demand caused by increases in cost of living and governmental reforms that impact on the financial wellbeing of Lambeth residents. The Centre is currently conducting a feasibility study with a view to refurbishing its building, to improve the physical environment for staff, volunteers, and clients while reducing the likelihood of unforeseen repair costs arising. **16** The Centre continues to work with and collaborate with partners across the borough and will continue to prioritise and further develop its range of outreach services wherever possible. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** Brixton Advice Centre was incorporated on 8 March 1985 as a company limited by guarantee and was registered as a charity on 18 April 1985. On incorporation, it was governed by a Memorandum and by Articles of Association. By resolution of the AGM held on 30 July 2025, members adopted replacement Articles of Association, in line with Companies House Model Articles but adapted to reflect the Centre’s existing arrangements. The Memorandum was not changed. ## The Trustees consider that the objectives and activities of the Centre provides public benefit within the meaning and terms of the Charity Commission. ## **The Board (trustees/directors)** The Centre is controlled by trustees/directors who are elected to the Board. The Members of the Board act both as trustees and directors. Please see details of trustees in the year 2025-26 on page 2 of this report. ## **Recruitment and appointment of new trustees** Trustees are recruited through advertisements and by word of mouth, with particular emphasis on the need to reflect the local community. New trustees are inducted by the Chief Executive with the assistance of the Board’s Officers following appointment. All prospective trustees must agree to the Centre's Trustee Code of Conduct before being accepted as a trustee of the Centre. All current trustees signed, or re-signed, the Code of Conduct either immediately after the AGM or following their appointment. ## **Organisational structure** The Board meets regularly to manage the Centre’s affairs. The Centre has a full-time Chief Executive who is accountable to the Board and who manages the day-to-day administration of the charity. The Chief Executive reports directly to the Board and provides it with written and verbal reports as appropriate at each meeting. ## **Key management remuneration** ## **Risk management** The Board always seeks to ensure it reflects a range of skills and experience sufficient to oversee the running of the organisation and regularly reviews the major risks the Centre faces. The Treasurer oversees detailed financial management issues under the oversight of the trustees. **17** The Centre has a medium to long-term objective to build a reserve (net assets excluding fixed assets) of £100-120k and over the period 2025-2028 to make significant progress towards that. In the absence of achieving the reserves target, the Centre will manage the risks associated with its cash position intensively in the short term. ## **TRUSTEES' RESPONSIBILITY STATEMENT** The trustees (who are also the directors of Brixton Advice Centre for the purposes of company law) are responsible for preparing the Report of the trustees and the 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 incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charity SORP; - make judgements and estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume - that the charitable company will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the trustees are aware: · there is no relevant audit information of which the charitable company's auditors are unaware; and · the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information. ## **AUDITORS** The auditors, Berringers LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting. **Approved by order of the board of trustees of Brixton Advice Centre** and signed on its behalf by: **18** REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF BRIXTON ADVICE CENTRE Opinion We have audited the financial statements of Brixlon Advice Centre (the 'charitable company'l for the year ended 31 March 2026 which comprise the Ststement of financial activities, the Balance sheet and notes to the financial statements, including a summary of significant accounling policies. Th8 financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdorn Generally Accepted Accounting Practice). In our opinion the financial statements: give a true and fair view of the slate of the charitable company's affairs as at 31 March 2026 and of its incoming resources and application of resources, including Its income and expenditure, for the year then have been properfy prepared in accordance with United Kingdorn Generally Accepted Accounting Practice; and have been prepared in accordance with the requir8ments of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with Intemational Standards on Auditing IUKI IISAS IUK)) and applicable law. Our ro$pon$ibilitie$ under tho$è $tsndard$ aro further described in tho Audttors, ro$pon$ibilitié$ for the audit of the financial statements section ol our report. W8 are independent of the charitable company in accordance wilh the ethical requirements that are relevant lo our audit of the financial statements in the UK, including tha FRC'S Ethical Standard. and we have futfillèd our other ethical rasponsibilitias In accordanc& wlth these requirement5. We believe that the audit evidence we have obtained is sufficignt and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements. we have concluded that the trustees, use of the going concem basis of accounllng in the preparation of the financial statemenls is appropriate. Based on the work we have performed, we have not identified any rnaterial uncertainties relating to events or condltiong that, indlvldually or collectivety, may cast significant doubt on the charitable company'9 ablllty to continuo as a going ¢on¢ern for a poriod of atloast twglvo month$ from whon thg finan¢ial Statemonts aro authorised for issue. Our responslbllrties and the responslbilttles of th8 trustees wtih respect to golng conc8m are descrlbed In th8 relevant sections of this report. Other information The trusteeg aré rèyponsible for the other infomiation. Tha othèr infomation ¢ompris&s thè infomation included in the Annual report. other than the financial statements and our Report of the independent auditor¥ thereon. Our opinion on th8 financial slalements does not cover the other information and, 8xcepl to the extent otherwise explicitly stated in our report, we do not exprw3s any fomi of assurance conclusion thereon. In connection with our audit of the financial statements. our responsibility is to read the other inforrnation and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audil or othe￿ise appears to be materially misstaled. If we identify such material Inconsistencies or apparent material misstatemenls. we are required to detemiine whether thi9 glves rise to a material misstatement in the financial statements themselves. If. based on the work we have performed, we conclude that there is a material misstat8m8nt of this other information, we are required to report Ihal fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit: the information given in the Fleport of the trustees for the financial year for which the financial statements are prepared is consistent with the financial statements.. and 19 the Report of the trustees has been prepared in accordance wtth applicable legal requirements. M3tteTS on which we are required to report by exception In the light of the knowledge and understanding of the charttable company and its environment obtsined in the course of the audit. we have not identified material misstatements in the Report of the trustees. We have nothing to report in respect of the following matters where the Gompanie$ Act 2006 require$ u$ to report to you if, in our opinh)n: adequate accounting records have not been kept or retums adequate for our audrt have not baen received from branches not visited by us: or the financial statements are not in agreement with the accounting records and retums,. or C8rtain disclosures of trustees. remuneration specified by law are not made- or w8 hav8 not received all the infomation and 8xplanations we require for our audit.. or the trustees were not entitled to take advantage of the small compani85 exemption from the requirement to prepare a Strategic report or in preparing the Report of the trustees. Responsibilities of trustees As explained more fulty in the Trustees, responsibilities statement. the trust88s (who are also the directors of the charitable company lor th8 purposes of company lawl are responsible for the preparation of the financial statemants and for being satisfied that they give a true and fair view. and for such intemal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In prèparing tha financlal statemants. the trusteas are r6sponsibl8 for ass888ing tha charitable company's ability to continue as a going concem, disclosing. as applicable, matters related to going concem and using the going ¢on¢ern basis of a¢¢ounting unlo$$ tho tru$to8$ eithor intend to liquklate tho charitabl• company or to cease operations, or have no realistic attemativa but to do so. Our responsibilities for the audit of the linancial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from matorial misstat•m•nt, whothar duo to fraud or error. and to issuo a R•port of tho ind•p•nd•nt auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS IUIQ will always detect a material misstatement when it 8XlSts. Mi$$tatem¢nt$ ¢an arise from fraud or error and are ¢on$ideréd matèrial rf. individualty or In the aggregate, they could reasonably be expected to inlluence the economic decisions of u88rs taken on the ba818 of these financial statements. The extent to whi¢h our procoduros are ¢apablo of detecting irregularitios. including fraud is dotailad below: In identtying and assessing risks of material misstatement in respect of irregularities, including fraud and error, we considered the following- the nature of the industry. ¢ontrol •nvironmont and businoss pgrlomian¢•- results of our enquiries to management about their own assessment of the risks of fraud and error. th8 matters discussed among the audit engagement team regarding how and where fraud may occur in the financial Statements and any potential indicators of fraud. Our procedures to respond to risk include the following: reviewing the financial statement disck)sur8s and testing to supporting documentation. performing analytical procedures to identify any unusual or unexpected areas that may indicat$ risks of material misstatement due to fraud or error. addressing the risk of fraud and error through management override of controls, testing the appropriateness of joumals, a55essing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business. A further description of our responsibilities for the audit of the financial ststements is located on the Financial Reporting Council's website at www.frc.org.uklauditorsresponsibilities. This description fomis part of our Report of the Independent Auditors. 20 Use of our report This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members Ihose matters we are required to state to them in an auditors, report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibilty to anyona other than the charitable company and the charitable company's members as a body. for our audit work, for this report, or for the opinions we have lo￿ed. Paul A lan Bsocsc FCA (Senior Statutory Auditor) for and on behalf of B8rringers LLP Lygon House 50 London Road Bromley Kent BR13RA 74LkL 21 STATEMENT OF FINANCIAL ACTivrriES IINCORPORATING AN INCOME AND EXPENDrruRE ACCOUNT) for the year ended 31 March 2026 2026 Total funds 2025 Total funds Unrestricted funds Restricted funds Notes" INCOME AND ENDOWMENTS FROM Donations and legacies 8.763 8,763 6,622 Charltable actlvllla8 Provision of legal advice 222.690 117.174 419,731 Investment income 1.679 3,681 Total 233.132 117.174 430,034 EXPENDITURE ON Charltable actlvft1é8 Provision of legal advice 246,020 117,174 363,194 400,776 NET INCOMEI(EXPENDITURE) (12N81 (12,888) 29,258 RECONCILIATION OF FUNDS Total funds brought forward 486.299 437,041 TOTAL FUNDS CARRIED FORWARD 453.411 453.411 466,299 "The notes fonn part of these financial statements 22 BALANCE SHEEr 31 March 2tr26 2025 Total fijnds Unrestricted Restricted funds funds Totsl funds Notes FIXED ASSErs Tangible assets 355067 363,077 CuRRE￿r ASSErs Debtors Cash at bank and in hand 10 31,528 166.616 197,314 19,954 217268 198,144 CREDITORS Arnounts falling due within one year {19,954) (119,724) (92.308) NEf CURREKf ASSErs 97 97 105,836 TOTAL ASSEfs LESS CURREKr LIABILITIES 44411 453A11 468,913 CREDITORS Amounts falling due after more than one year 12 {2,614) NEf ASSErs 466.299 FUNDS Unrestricted funds 14 466,299 TOTAL FUNDS 466,299 These financial statements have been prepared in accordan￿ with the provisions applicable to charitable companies subject to th8 Sm￿1 companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 2q/o.71.£0£{............. and were signed on its behalf ty. GRJBeaton- 23 NOTES TO THE FINANCIAL sfATEMETr¥rs for the year ended 31 March 20 1. ACCOUNTING POUCIES BasTS of preparing the financial ststernents The financial statements of the charitable cc#npany. vthich is a public b￿fft ￿tity under FFIS 102. have prepared in accordance with the Charities SORP IFRS 102) 'A£countirvJ and Reporting by Charities: Statement of Recommendod Practice applicable to charities preparing their accounts in accordance with the FInar￿la1 ReFK)rting Standard applicable in the UK and ReputAic of Ireland IFRS 1(Y21 (effective 1 January 2019),, Fin￿la1 Flewrfting Standard 102 'The Financwi Rep(￿tIng Standard applicable in the UK and Republic of Ireland, and th8 eAYwies P£t 21Th. The financid StateM￿S have prepared under the histoncal cost convention. Critical accounting judgements and key sources of estimation uncertainty In the application of the charity's accounting p)licies. the tnEtee5 are wuired to make judgwnents. estimates and assumptions a￿ut the carrying amount of assets and liabiif(ies that are not readily aFparent from other sources. The estimates and asscciated assumptions are based ￿ hist￿¢￿ exFwierw and othw fxtc*s that are ¢¢)nsidered to be relevant. Actual results may differ from these estimates. The estimates and Und￿1r￿j assumpthY￿ are an ryifVJ basis. Rewsions to accountir¥J estimates are recognised in the period in vthich the estimate is wised whwe the revision affKts only that period, CK in the period of revisic and future pwiods wh8r8 the r8vi&on affects currwrt arKJ fijture p￿. Income AJI income is recognised in the Statem8nt of Financial ALt￿l￿eS once the charity has entitlwnent to the funds, it is Fyobable that the in¢on* will be receiv&J and the amount can be moasur&J reliatAy. Expènd￿ Liabilities are r8coJnised as expeThJiture as S(￿￿ as there is a IW or constructive obligation committing the chwity to that expenditure, it is V¢)bable that a transfer of econThni¢ berofrts will t¢ rffjuir&J in settlement and the amount of the obligatlon can be measured reliably. Expenditure is accounted for on an aCCr￿S basis aThJ has been classified under headings that aggregate all cost related to the category. costs cannot be dIr￿tty atttlbut￿j to particular headiros they have been allocated to actiwties on a ts￿$ ccffisistent with the use of resoLfCeS. Governance costs Govemance expandrture includes all expenditLKe not dir￿tty relat￿1 to th8 charitable actiwty or fund raising ventures. Thls Includes costs of legd, professional and audit fe6S. Tanglblo flx•d a￿ets Depreciation is provided at the following annual rates in ￿der to WTite off eath asset over its estimated useful life. Fr88hold property Fixtures and fittings 0%. 2% 4% on cc6t 25% on cost and 20% on cost The freehold prowlies are i￿luded in the fin￿181 statements at the c￿gIn￿ cost. No deweciation is provided in respect of the freehold properties. This policy of ￿n-depre￿aliO￿. is, in Ihe ¢Jpinion of the trustee5, necessary for th8 financi statements to give a true and far view in accordance with applicable accountiThJ standards. The properties will maintain a long useful econ¢Jni¢ life and high residu￿ value thrO￿h the wlicy of rwJular mainl￿anCe and repwr l¢harg&s for which are recognised in the Statement of Financid Ndivitiesl such that th8 assets are kept to the previously ass8ssed1ovds. Any improvements to the woperty m&Je Sir￿ the origind purchase are b￿ng depreciated at the rate of 2% straight line. The market value of the propety is greater than l)cd( val￿. Assets are wewed regulaty for impainrffit arKI the residu￿ value ¢c￿nr￿ and rn adjustffent necessary. Taxation The charity is exempt from ccfjM)ration tax on its cttaritab￿ activities. Fund accounting Unrestricted funds Can be used in accorrkne with ts thwitable Ot1￿￿ve$ * the dis¢retion of the trustees. Restricted furKls can On￿ be us&1 for parbcular restrict￿ purw)ses wlthin the oL¥ects of the charlty. Restrictions arise vlhen 24 specified by the donor or when funds are raised for particular restricted purposesj Further explanation of the nature and purpose of each fund is included in th8 notes to the financial statements. Hire purchase and leasing commitments Rentals paid under operating leases are charged to the Statement of financiaf activities on a straight line basis over the period ol the lease. Pension costs and other post-retlrement beneffts The Centre participates in a stake holder pénsion scheme and contributes 4% for each participating employee. DONATIONS AND LEGACIES 2026 2025 Donations 8,763 6,622 INVESTMENT INCOME 2020 2025 Deposit a¢¢ount intergst 1,679 3,681 INCOME FROM CHARITABLE ACTNMES 2026 2025 A¢tivty Provision of legal advice Provision of18gal advice Grants Legal Aid & advlce 346,894 408,629 11,102 339,864 419,731 Grants received. Included in tho above, are as follows: 2028 2025 Lambeth Borough Council Trust for London Walcot Foundation Lambeth Larder Trussell Trust Garfield Weston Foundation Independent Age 228,719 273,375 24,800 1,632 1,000 84,654 25,000 78,045 346,894 408.629 Brixton Advice Cèntre is in partnership with Centre 70. In December 2025. Centra 70 went into administration so Tfussell Trust provided funding direct to Brixton Advice Centre. CHARITABLE ACTIVITIES COSTS Direct Costs Support costs Totals Provision of legal advice 6,595 363,194 25 NEf INCOMEIIEXPENDITUREI Net incomel{expenditure) is stated after charginty{credTtingl: 2026 2025 Auditors, remuneration Depreciation - owned assets Hire of plant and machinery 6.595 7.210 1.723 5,700 7,720 2,328 TRUSTEES, REMUNERATION AND BENEFITS Ther& w&re no trustee$, ffjmuneration or other benefits for the year ended 31 March 2026 nor for the year ended 31 March 2025. Tru8t•e8' oxp•n8es There w&r8 no trustee$, expenses paid for the year ended 31 March 2026 nor for the year ended 31 March 2025. STAFF COSTS The average monthly number of employees during the year was as follows: 2026 2025 Advice Servlces Admlnlstration No employees received emoluments in exc888 of £60.000. TANGIBLE FIXED ASSETS Flxture$ and fittings Freehold property Totals COST At 1 April 2025 and 31 March 2026 508.673 33.246 541.919 DEPRECIATION At 1 April 2025 Charge for year 145￿15 33,027 178.842 At 31 March 2026 152079 33.173 186.052 NEf BOOK VALUE At 31 March 2026 355.794 73 355,867 At 31 March 2025 362,858 219 363,077 The Freehold propety was previousty considered restricted as per the tems of the Big Lottery Grant (now known as The National Lottery Communty Fund) that was granted to refurbish the property. In 2019 The National Lottery Community Fund approved a policy decision to reduce the Asset Liability Periods for historic grant agreements and the Asset ￿abilIty Period under the grant agreement for this 26 property expired on 24 November 2009. The National Lottery Communty Fund confirmed the Centre is released from the restriction. 10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2026 2025 Trade debtors other debtors VAT Prepayments and accrued income 19,160 167 1,787 3.194 658 11,710 31,528 11. CREDrroRS: AMOUNTS FALLING DUE wrrHIN ONE YEAR 20 2025 Bank loans and overdrafts Isee note 13} Trad8 creditors Social security and other taxes Other creditors Client monies Deferred income Accrued expenses 2,666 4,136 8.482 10,481 5.253 6,724 791 1.851 61,705 5,503 116 97,642 6,002 119 724 92.308 11 CREDITORS: AMOUNTS FALLING DUE AFfER MORE THAN ONE YEAR 2028 2025 Bank loan818ee note 13} 2,614 la. LOANS An analysls of the malurity of loans Is glven below: 2028 2025 Amounts falllng due withln one year on demand: Bank loans 10,481 Amounts falllng between one and two years: Bank loans - 1-2 years 2,614 MOVEMENT IN FUNDS Not movernent in funds At 31.3.26 At 1.4.25 Unrostrioted funds Gèneral fund 112.888) 453.411 TOTAL FUNDS 27 N8t movement in funds, included in the above are as follows: Incoming r8sourc8S Resources expend8d Movement in funds Unrestricted funds General fund 233.131 1246,019) (12,888) Restrlcted funds Walcot Foundation Trussell Trust Ind8pendent Age 1.632 78,045 37.498 (1.632) (78,045) 37.498) 117,175 {117,175 TOTAL FUNDS 350,306 363,194) 12,888) Comparatlves lor movement In fundg Net mov8m8nt in funds At 31.3.25 Al 1.4.24 Unre8trlcted fund8 General fund 437,041 29,258 466,299 TOTAL FUNDS 437,041 29,258 466,299 Comparative net movement in funds, included in the above are as follows: Incoming r8sourc8S Resources expend8d Movement in funds Unrestrlcted funds General fund 320,780 {291,522) 29,258 Restricted funds Trust for London Trussell Trust 24,600 84.654 (24.600) 84.654) 109.254 {109.254 TOTAL FUNDS 430,034 {400,776) 29,258 28 14. MOVEMENT IN FUNDS - continuod Indopandant Ag A three-year contract lo fund th8 Costs of advice being d81ivered to older people in Lambeth. The project combines targeted welfare benefits advice with holistic casework. such as debt. grant access and money management. A three year contract which funded a Housing Solicitor, who coordinated a team of pro bono lawyers. to provide online and digital housing advice seThices across Lambeth and South London to persons living in the private rented sector. A one y8ar contract that funds an advice worker to work with Walcot students and take on additional work at BAC as needed. A three-year contract to provide specialist advice services at outreach venues around the Lambeth borough. The contract funds a full-tim8 member of BAC staff who works predominantly offsite at local food bank venues. Trust for London Walcot Foundatlon Trussell Trust 15. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2026. 16. CLIENTS BANK ACCOUNTS 2026 2025 Monles h81d In cllent bank a¢¢ount8 1,851 29 Lambeth Independent Age WALCOTFOUNDATION IAMBETH IARDER I Legal Aid Agency adviceuK Q Trussell hw¥Jertoggiher Accreeited LEXCEL CYBER ESSENTIALS LIVING WAGE PAACTICE MANAGEMENT ST AN(>A*D EMPLOYER