Company Reglstratlon Number: 3765728
Charity Registration Number: 1077427
Barrow Citizens Advice Bureau
Financial Statements
31 March 2024
Barrow Citizens Advice Bureau
Flnanclal Ststoments
Year Ended 31 March 2024
Trustees, Annual Rep.ort.(IncorporatinA.the Dlrectors, Reportj.....
statement of Financial Activities (Including Income and Expenditure
Account)
Statement of Flnanclal Position
Notes to the Financial Statements
The Following Pages Do 14ot Forni Part of the Flnanclal Statements
Detailed Statement of Flnancial Activities
Barrow Citizens Advice Bureau
Year Ended 31 March 2024
The trustees, who are also the directors for the purposes of company law, present their report and the
unaudited financial statements of the charity for the year ended 31 March 2024.
ectives and Activit.

The Charity's objects are to promote any charitable purpose for the benefit of the community in Barrow
and district by the advancement of education, the protection and preservation of health and the relief
of poverty, sickness and distress.
The trustees confirm that in reviewing and planning the charily's aims and objectives they have paid
due regard to Charity Commission guidance on Public Benefit and have complied with the duty in
section 4 of the Charities Act 2006.
Barrow CAB'S aims are..
To provide the advice people need for the problems they face and
To improve the policies and practices that affect people's lives
The charity Provides free, confidential, impartial and independent advice and information to anyone
regardless of personal circumstance. Barrow CAB values diversity, promotes equality and challenges
discrimination.
Achle
om
rman
ObJ8ctlves, Strategles and Actlvities for tho Y•ar
2023124 was one of the most challenging in recent years caused mainly by external factors beyond
our control including:
Major changes in the organi8alions that have been stalwart 8UPPOrter$ of Barrow Citizens Advlce
for decades, Notably Barrow 8orough Council and Cumbria County Council were dlssolved and
replaced wilh Weslmorland and Furness Council. With new structures, systems and personnel in key
roles, we, like our clients, experienced great difficulty in identifying and communicating wilh the right
people within the new Council.
Serious delay$ in confirmation of grant funding for existlng essenlial front line services for the
year meant Trustees could only finalise the annual budget for 2024125 budget in July and had to delay
andlor postpone staff recruitment and retention measures.
Continued uncertainty over fvlure funding reduced service capacity and resulted in our lowest
staffing levels since 2018.
Change in clients. behavlours, personal resilien￿ and their expectalions of Our 5ervlce to fill gaps
left by statutory services, commercial companies and other agencies meant each client required more
adviser time per case.
Introduction by national Citizens Advi￿ of a new telephony platform for our free advice line
resulted in numerous complaint5 about its accessibility and led to a significant increase in clients
Seeking face to face help or using our admin number to access advice.
Introduction of new regulatory requirements for debt advice provlders resulted in additional
training for Trustees and staff plus more lime needing lo be spent by front line workers ta evidence
how our service met the requirements in each and every case.
Barrow Citizens Advice Bureau
Trustees, Annual Report {Incorporattng tha Directors, Roport) (conllnu•dJ
Year Ended 31 March 2024
Ensuring our service continued to operate effectively in such an environment demanded extra efforts
from the staff team. They are to be praised for their sustained commitment throughout the year,
especially for adapting so Compassionately to the very noticeable diminishment of individual client's
personal resilience. People experiencing acute hopelessness, anxiety and depression, digital illiteracy
or immense frustration at agencieslcompanies failure to respond in a timely way, added significant
pressure to their workload.
They can be justifiably proud that as in previous years, independent client satisfadion surveys placed
Barrow Citizens Advice in the top performing tier of Citizens Advice offices.
The quality of advice provided also remained among the highest rated across the Citizens Advice
ne￿Ork National Citizens Advice also carried out its Ofsted equivalent assessment of our
organisation. This in depth assessment examines all aspects of the organisation to ensure we meel
the very highest, nationally recognised standards. Barrow Citizens Advlce was highly commended for
its sound governan￿, strategic and financial planning, operational management and delivery on our
Charity's objectives.

In tolal we helped 2,469 Individuals with 13,762 separate issues, securing close to £2.5 million in
additional income for our clients and supporting clients with debts totalling close to £1 million to be
Written off, repaid or managed.
Those we helped were amongst the most disadvantaged in our local area i.e. 62010 had long term
health conditions or were disabled, 39Yo had children of which 22% were single parents, 640/0 had
household income of less than £15,000 per year.
Barrow Citizens Advice was fortunate to secure a grant from the English Hefllage and Sir John Fisher
Foundation for renovation works on Ramsden Hall. After a protracled period resolving lease renewal
and planning petmissions in 2022123, building work was finally carried out this year to replace
Ramsden Hall's windows and external doors. Some complications arose because the building is listed
80 the work took much longer than expected and is still subject to final remedial work. Nonetheless we
were very pleased to be able to host a visit from our charity's patron, Her Royal Highness Princess
Anne. to celebrate the refufbishment of a much loved local heritage building and to recognise the
incredible work carried out by BCA in supporting local residents.
The visit also provided a unique opportunity to celebrate the close, productive, supportive partnerships
BCA has with other local third sector a9encies and our local council:
Barrow Citizens Advice Bureau
Trustees. Annual Report (!ncorp.oratln9..the Dlrectors, Rep.ort).(¢ont!nue4.....--...~.,--.--
Year Ended 31 March 2024
nclal Rovlo
Flnanclal Position
The trustees are satisfied that the Charity has adequate reserves to continue its work for th6 next
twelve monlhs.
Reserves pollcy
The Charity follows the guidance issued by the Charity Commission and seeks lo maintain adequate
reserves to meet the Charity's commitments. This amounts to the equivalent of 3 months running
costs, currently £89,330. The trustees have also designated £56,126 to maintain front line 8ervi¢e8 in
2024125, £32,481 to meet the Cost of contractual commitments to staff in the event the Charity must
close, and £150,384 in staffing costs for the First Contacl service until December 2026. This gives
total required reserves of £328,321. Actual unrestricled funds at 31st March 2024 excludin9 fixed
assets were £377,390.
Inve8tm•nt pollcy
The recommended level of resources which Ihe charity carrles in118 Current account is maintained at
not more than is required for a normal month's activity. A proportion of remaining monies are held in
an interest bearing account giving as high a rate of retum as possible whilsl retainin9 flexibility to be
able to draw down monies as and when required. The funds designated for future investment in front
line services are placed in a range of savings accounts to achieve maximum Interest so the
organisation's strategic development plans are achieved.
Donations pollcy
The policy of the charlty is not to give grants I donations to other charities or organisations.
Plan
for Future Perlods
Barrow Citizens Advice's objective remains to secure sufficienl funding to retain and expand our the
front line staff team to ensurè local residents have access to free, high quality, accredited independent
advice. We intend to maximise use of income by reducing back office" costs by working in partnership
with other local Citizens Advice offices. We hope this will demonstrate to all of our stakeholders,
including our local residents, Barrow Citizens Advice's continuing commitment to deliver person
centred quality services and value for money.
Structure Gove
an
Man
èmon
Barrow Cilizens Advice Bureau (Barrow CABI is a company limited by guarantee, govefned under
Memorandum and Articles of Association.
Appointment of trustees

Trustees are elected at the annual general meeting, are appointed to the Board following nomination
by member organisations or are co-opted by the Trustee Board. Appointment of nominated or
co-opted Trustees is agreed at any ordinary meeting of the Board.
Recruitmant, Inductlon and trainlng of trustees
The Trustee Board conducts an annual skills audit of Board members and aclively seeks out new
Trustees as appropriate to ensure the Board has the most useful skill mix possible and is
representative of the local community.
All trustees are expected to be committed to the aims and principles of Citizens Advice and be willing
to take an active role in the governance of Barrow CAB. Potential Trustees are selected on the basis
of the expertise and experience they might bring to the organisation. Induction for all new Trustees
covers the structure, aims and principles of Citizens Advice, legal obligations under charity and
company law, the objectives and activities of Barrow CAB and Current business and development
Barrow Citizens Advice Bureau
Trusteas, Annual Roport (Incorporatlng the Dlrector8' Report) (¢onllnuedJ
Year Ended 31 March 2024
Organ18atlonal Structure & neiworks
Barrow CA8 is governed by the Board of Trustees. The Board is re8ponsible for setting the strategic
direction of the organisation and has ultimate responsibility for the conduct of Barrow CA8 and for
ensuring that the charity satisfies its legal and contractual obligations. Board meetings are held
quarterly with additional meetings as necessary. The trustees meet ￿lee yearly to carry out a full
review of the current business plan and lo determine future strategic direction of the organisation. Non
Trustee members may be co-opted to attend meetings for a specific expertise they bring for time
limited periods.
Operational managemenl of Barrow CA8 is delegated to the Chlef Executive Offlcer who works
closely with the First Contact Team Leader to ensure delivery of all 5ervios.
Barrow CAB is a member ol the national Citizens Advice organisation. Barrow CAB actively
participates in the development. planning and delivery of county wide services a3 part of the
consortium of local Citizens Advice off ices in Cumbria.
8arrow CA8 is also one of the lead partners together with Mind in Furness, Barrow & Distrlct Disabillty
Associalion, Barrow Foodbank and Project John in the Barrow Advice Hub. Together, we deliver
projects whi¢h help the most dlsadvantaged residents of 8arrow in times of crisis and help them build
their personal resilience.
Services are delivered by a small team of committed paid workers.
Rlsks Poll¢y
The Trustees have assessed the major risks lo which the charity is exposed and are satisfied that
systems are in place so timely action is laken to millgate exposure to those risks.
The major rlsk lo the organisation is loss of local authority funding in the immediate future and the
impact of such financial instability on retention of our highly skilled workforce, without whom services
cannot be provided. Barrow CAB is working closely wilh national Citizen5 Advice and other local
Citizens Advice operating within the new Westmorland and Furness council area to secure local
authority funding that offers a sustainable fulure as well as exploring other funding sources.
Internal risks are minimised by the implementation of procedures for authorisation of all transaction5
and projects and to ensure Consistenl quality of delivery for all operational aspects of the charitable
company. These procedures are periodically reviewed by the trustees and staff to ensure they still
meet the needs of the charity,
Barrow Citizens Advice Bureau
Twstees, Annual Report (Incorporatlng tha Dlrectors. Report) (¢ontinued)
Year Ended 31 March 2024
Reference an
inls
118

Barrow Cilizens Advice Bureau
1077427
Company reglstratlon
number
3765728
Prlnclpal offlce and
Ramsden Hall
~1 Abbej Road
Barrow In Furness
Cumbria
, ￿14 5(]W
office
Tho Trusteos
i Ms W Robinson
i Mr S Trainer
Ms L Chambers
Ms R Knag.9.-....
Ms J Mayhew
Mr F Chaffield
i .(Retired 10 January. 2024)....
(Retired 29 April 2024)... .
(Appointed 27 April 2023)
(Appointed 19 February 20241
comp.any. Sécretary.._
Jane Ascroft FCA MA.ICantab).
Enterprise House
Harmire Enterprise Park
8arnard Castle
DL12 8XT
Srnall Company ProvSslon6
This report has been prepared in accordance with the provisions applicable to companies entitled to
the small companies exemption.
The tTUStees' annual report (incorporating the directors, report) was approved on
and signed on behalf of the board of trustees by..
Barrow Citizens Advice Bureau
Yoar Ended 31 March 2024
report to the Iwstees on my examination of the Ilnanclal statements of Barrow Citizens Advice
Bureau ('the charity.) for the year ended 31 March 2024.
Respon8ibllitla8 and Bas1$ of Report
As the trustees of the company (and also its directors for the purposes of company law) you are
responsible for the preparation of the financial statements in accordance with the requirements of the
Companies Act 2006 ('the 2006 Act,).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16
of the 2006 Act and are eligible for independent examination, I report in respect of my examination of
the Charity's acwunts as Carried out under section 145 of the Charities Act 2011 {'the 2011 Act,). In
carrying out my examination I have followed the Directions given by the Charity Commission under
section 145{51(b) of the 2011 Act.
Independent Examiner's Statement
Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body
listed in section 145 of Ihe 2011 Act. I confirm that l am qualified to undertake the examination
because l am a member of the Institute of Chartered Accountants in England and Wales (ICAEW),
which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come lo my attention in ¢onnection
with the examlnation giving me cause to believe..
accounting records were not kept in respect of the charity as required by section 386 of the
2006 Act; or
Ihe financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of
Ihe 2006 Act other than any requirement that the a￿Ount5 give a 'true and fair, view which
is not a matter considered as part of an independent examination., or
the financial statemenls have not been prepared in accordance with the methods and
principles of the Slatement of Recommended Practice for accounling and reporting by
charitles applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper underslanding of the
accounts lo be reached.
Jane As¢roft FCA MA (Cantab)
Independent Examiner
Enterprise House
Harmire Enterprise Park
Barnard Castle
County Durham
DL12 8XT
Barrow Citizens Advice Bureau
stat8m8nt of Financlal Activlties
(includlng In¢omo and expendlture accounti
Year Endod 31 March 2024
2024
2023
Restricted
funds
Total
funds
Unrestricted funds
Tota
Note
Income and endowments
Donations and legacies
Charitable activities
Investment income
Olher income
91,227,
322,483.
16,980
372,573
2,747
5,000
186,692
135,791
9,860
Total incoma
204,363
228,674,
433,037
397,300.
Expendltura

Exp_enditure on charitable activities
127,32Ci'
217:96.4._....._,~_._. ....._.......,-...,-...._.._ _.
345,285.
127,32(i.
345,28S,
391,56Ci'
391,56Q
217,965.
Net income
. {13:602y...._...._..
101,354,
Transfers between funds
-.(78,316y....
Nat movement In funds
Reconclliation of funds
Total fvinds brought forward
Totsl fund$ carrlad forward
392,9411
387,204
392,944:
457,658
The statement of financial activities includes all gains and losses reco9nised In the year.
All income and expenditure derive from continuing activities.
Barrow Citizens Advice Bureau
Statoment of Flnanclal Positlon
31 March 2024
2024
Flxed Asset8
Tangible fixed assets
16
80,268,
2,895:
Current Assets
Debtors
Cash at bank and In hand
453,38S,
. 521,62T
457,31S.
526,23Z,
Creditors: amount8 falllng. due wlthln one year
Not Current Assets
18 1
136,181
400,428,
480,696
390,049:
Totsl Ass8ts Le88 Current Llabilities
392,944
Net A8sot$
480,696.
392,94$1
Funds of the Charlty.
Reytricled funds
Unrestricted funds
23,038
457,658
392,944
20
480,696
For the year ending 31 March 2024 the charity was entitled to exemption from audit under section 477
of the Companies Act 2006 relating to small companies.
Directors, responsibilities..
The members have not required the company to obtain an audit of its financial statements for the
year in question in accordance with section 476.,
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respect lo accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with Ihe provisions applicable to
companies subject lo the small companies, regime.

These financial statements were approved by the board of trustees and authorised for issue on
and are signed on behalf of the board by..
Ms W Robinson
Trustee
Barrow Citizens Advice Bureau
Note8 to the Flnanclal Statements
Year Ended 31 March 2024
General Information
The charity is a public benefit entity and a private company limited by guarantee, registered in
England and Wales and a registered charity in England and Wales. The address of the
registered office is Ramsden Hall, Abbey Road, Barrow In Furness, Cumbria, LA14 5QW.
statement of Compliance
These finan¢ial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Slatemenl of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republi¢ of Ireland (FRS 102) (Charitles
SORP IFRS 102)) and the Companies Act 2006.
Accountlng Pollcles
Basls of Preparatlon
The financi81 statements have been prepared on the historical cost basis, as modified by the
revaluation of Certain financial assets and liabilities and investments measured at fair value
through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
The entity is a Public Benefit Entity.
Golng Concern
There are no material uncertainties about the charity's ability to conlinue.
Judgoments and Key Sourcos of Estlmatlon Uncgrtalnty
The preparation of the financial statements requires management to make judgements,
estlmales and assumptions that affect the amounts reported. These eslimales and judgements
are continually reviewed and are based on experience and other factors, including expectations
of future events that are believed to be reasonable under the circumstances. The Trustees
consider that there are no significant estimates or judgements affecting these accounts.
Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the
purposes of the Charity.
Designated funds are unrestricted funds earmarked by the trustees for specific purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor.
Barrow Citizens Advice Bureau
Notes to the Flnanclal Stataments {contlnuèd)
Year Ended 31 March 2024

Accounting Policies (¢onllnued)
Incoma
All incorne is included in Ihe statement of financial activities when the charity is entitled to the
income, any performance related conditions attached have been met or are fully within the
control of the charity, the income is considered probable and the amount can be quantified with
reasonable accuracy. The following specific policies are applied to particular categories of
income..
Donations and legacy income is received by way of donations, legacies. grants and gifts and is
included in full in the Stalement of Financial Activities when receivable. Where legacies have
been notified to the charity but the criteria for income recognition have not been met, the legacy
is treated as a contingent asset and disclosed if materi81. Grants, where entitlement is not
conditional on the delivery of a specific performance by the charity, are recognised when the
charity becomes unconditionally entitled to the grant.
Donated services and facilities are included al the value lo the charity, being the amount the
charity would have been willing lo pay to obtain Services or facilities of equivalent economic
benefit on the open market.
Investment income is included when receivable.
Income from charltable tradlng aclivlty Is accounted for when earned.
Income from grants, where related to performance and specific deliverables, are accounted for
as the charity earns the rlght to consideration by its performance.
Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and 15 reported as part of the expenditure to which it
relates..
Costs of raising fund8 comprise the costs 88sociated wlth attracling donations, grants and
legacies 2nd the costs of trading for fundraising purposes.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its
activities and services for ils beneficiaries. It includes both costs that can be allocated directly to
such activities and those costs of 8n indirect nature necessary to support them.
Other expenditure include$ all expenditure that is neither related to raising funds for the charily
nor part of its expendlture on charltable actlvities.
All costs are allocated between the expenditure categories of the SOFA on a basis designed to
reflect the use of the resource. Costs relating to a particular activity are allocated dlrectly. others
are apportioned based on the number of staff working on each prosecl.
Tangiblo Assets
Barrow Citizens Advice Bureau
Notes to the Financlal Statsments (continue(i)
Year Endèd 31 March 2024
Accountlng Pollcles (contlnued)
Depreclatlon
Depreciation is calculated so as to write off the cost Of valuation of an asset, less its residual
value, over the useful economic life of that asset as follow5..
330A strai9ht line
33°/ts Stfaight line
Over len￿h of lease
Computer Equip.ment
Property Improvements

Impalrrnent of Fixed Assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Vvhere the carrying value exceeds the
recoverable amount. the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting dale.
Financlal Instruments
The charity only has financial assets and liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and
subsequently measured at their settlement value.
Dofined Contrlbutlon Plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the extent
Ihat the prepayment will lead to a reduclion in future payments or a cash refund.
When contributions are not expe¢ted lo be settled wholly withln 12 months of Ihe end of the
reporting date in which the employees render the related service, the liabilily is measured on a
discounted present value basls. The unwinding of the discount is recognised as an expense in
the period in which It arises.
Debtor8
Trade and other debtors are recognised at the settlement amount due after any trade discount
offered. Prepayments are valued at the amount prepaid net of any Irade discounts due.
Accrued income and lax recoverable is included at the best estimate of the amounts receivable
at the balance sheet date.
Cash at Bank and in Hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a
short maturity of three month5 or less from the date of a¢quisition or opening of the deposit or
similar account.
Barrow Citizens Advice Bureau
Not6$ to the Flnanclal Statemonts {¢ontlnued)
Year Ended 31 March 2024
Accountlng Pollcl83 (contlnu•dJ
Creditors
Creditors are recognised where the charity has a present obligation resultlng from a past event
that will probably result in the transfer of funds to a third party and the amount due to settle the
obligation can be measured or estimated reliably. Creditors are normally re¢ognised at their
settlemenl amount after allowing for any trade discounts due.
Taxation
The company is considered to pass the tests set out in Paragraph 1 Schedule 6 of Ihe Finance
Act 2010 and therefore it meets the definition of a charitable company for UK Corporation tax
purposes. Accordingly. the company 18 polenlially exempt from taxation in respect of income or
capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act
2010 or Section 256 of the taxation of Chargeable Gain5 Act 1992, to the extent that such
income or gains are applled exclusively to charitable purposes.
Limited by Guarantee
The company is limited by guarantee. At 31st March 2024 there were 6 members each of whom
had undertaken to contribute an amount not exceeding £1 in the event of a winding up.

The company is under the control of the board of trustees as a body 2nd as such is not controlled
by any individual.
Donations and Lggacies
i Unrestricte
d Funds
Restricted
Funds
Funds
Grants
Barrow Borough Council- Heritage grant for
68,221;
91,227:
Unrestricte
d Funds
Restricted I
Funds
Funds
2023
Grants
I Cila Cost of Livin9
Citizens Advice Cumbria
15.000
1,980.
Barrow Citizens Advice Bureau
Notes to th• Financial Statem•ntS (contlnued)
Year Endod 31 March 2024
Charltable Actlvltl89
Unrestricte | Restricted
d Funds
Funds
Funds
2024
29,559.,
Barrow Borou9h Council
MAPS
Barrow Foodbank
Westmorland & Furness Council - Money Advice
57.060.
57,060.
Citizens Advlce - Energy Advice Project
28,30&
Other charitable income
186.692
135,791
322,48>
Unreslricte i Restricted 5
d Funds
Funds I
Funds I
2023
Barrow 8oroug.h Council
Cumbria County.Council- General
10,000
Barrow Foodbank

)Ne$tmoriand & Furness Council - Money Advice
project
I Cumbria County Council - Mental Wellbeing project
MacrnillanlCAB welfare benefits
Mind - Help Throu9h Crisis
Other charitable income
57.06¢)
57,060.
6.496:
274,636.
372,573,
Invastment Incoma
Total
Funds
2023
Unrestricle
d Funds
Funds
Unreslricte
Bank interest receivable
Barrow Citizens Advice Bureau
Notes to the Financial Statemonts (eontlnuod)
Year Ended 31 March 2024
Other Income
Total
Funds
2024
Unrestricte
d Funds
Restrided 5
Funds
InsuranGe claim
i Employment allowance
Rates refund
1,858
1,656
5,000
3,204
5,OOQ
3,204.
9,860
Total
Funds i
2023
Unreslricle
d Funds I
Restricted
Funds
Employmenl allowance
5,000.
5,OOQ
5,000
Expendlture on Charltablo Activiti•8 by Fund Typo
Total
Funds
2024
Unrestrlcte
d Funds
Restricted I
Funds
Expenditure on charitable activities
Support costs
141,561
106,029.
247,590
97,695
217,965
127,320
345,285
Total
Funds
2023
Unrestricte
d Funds
Restricted
Funds
Expenditure on charitable activities
Support costs
212,521
299,759
91,801
286,245
105,315
391,560

10. Expenditure on Charitable Actlvltles by Activlty Type
Activities
undertaken
Support
Total I
costs funds 2024
Total fund I
Exp.enditure on charitable activilies
247,590,
345,285,
391.56C*,
11. N8t Income
Net income is slated after char9in&llcreditin91-
Depreciation of tang.ible fixed assets
Barrow Citizens Advice Bureau
Notes to the Flnancial Statements (conllnuedj
Year Ended 31 March 2024
12. Independent Exarnination F888
2024
2023
Fees p.ay.able to the independent examiner for.:
Independent examination of the financial statements
1,200
13. Staff Costs
2024
2023
VVa9es and salaries
Social security cost5
Employer contributions to pension plans
240,204,
20,393.
19,708,
289,470
280,305.
311,413.
The average head count of employees during the year was 11 (2023: 16), The average number
of full-time equivalent emp.loyee$ durin9. the y.ear is analy.sed as follows..
2024
No.
No.
Advice and information
No employee received employee benefits of more than £60,000 during the year {2023.' Nil).
Key Management Personnel
Key management personnel include all persons that have authority and responsibility for
planning, directing and controlling the activities of the charity. The total compensation paid to key
management personnel for services provided lo the charity was £42,92912023.£33,497).
14. Trustee RemuneratSon and Expenses
No trustee has received any remuneration during the current or previous year. Trustees were
reimbursed expenses of £Nil during the year (2023 - £Nil)-
15. Transfers Betseen Funds
During the year £78.316 was transferred from restricted to unreslricted funds. This comprised..

2024
Capital building work
Match fundin9 for MAPS
.{8:5611
Barrow Citizens Advice Bureau
Notes to tha Financlal Stataments (continued)
Year Ended 31 March 2024
16. Tangltsle Flxed Assets
Property
Computer Improvement
Equipment
Office
Equipment
Total
Cost
At 1 Aprll 2023
Additions
15,486
27,843
61,341
87,042
87,042
At 31 March 2024
15,486
27,843
105,054
148,383
Dopreciatlon
At 1 April 2023
Charge for the year
At 31 March 2024
12,591
965
27,843
58,446
9,669
13,556
27,843
26,716
68,115
Carryln9 amount
At 31 March 2024
1,930
78,338.
80,268
At 31 March 2023
2,895
2,895
17. Debtors
Prepayments
Accrued income
1,571
2,359
1,044
3,561
3,930.
4,605
18. Credltors: amounts falllng due wlthln one year
2024
2023
Accruals
Social security and olher taxes
Pension creditor
Deferred income
4,111
4,792
2,119
45,865
4,283
1,555
126,301
56,887
136,183
19. Pensions and Other Post Retirement B&n8fits
Deflned contrlbution plans
The amount recognised in income or expenditure as an expense in relation to defined
Contribution plans was £19,708 (2023.. £19,993):
Barrow Citizens Advice Bureau

Notes to the Flnanclai Ststements (eonllnued)
Year Ended 31 March 2024
20. Analysis of Charitable Funds
Unrostrlcted funds
Al
1 31 March
2024
1 April 202
Expenditur
Income
Transfers
General Reserves
Capital Fund
Front line setvjces in
24125
Contractual
commitments to staff
ICT upgrades and
building works
First Contact Servi
129,914..
204,363
(208,2961
. (9,669>...__.._...
138,399
56,12&
56,126.,
.(27,811y..~.,....-.... 32,481
5,00a'
194,843;.
(5,000>,...._...,
..(44:459}..-.,-.-.-.150,384
78,316.
392,9411,
204,363
(217,965)..... .
l April 202
Expenditur
31 March
2023
Income
Transfers
General Reserves
172,149,
299,363, . (281,676)..
-{69:922),-.-....
129,914:
2,895
(4:569)................_...-......_......,.- ...--.........,. __.-
Contractual
commitments to staff
ICT upgrades and
building works
First Contact Service
62,4111
.(2,1191.,...
60,292
19,39(J
125,790,.
(14,3901...-.,...
5,000:
69,053
194,843,
.(7:378j,.,-,..- ......-..........,
392,944,
299,363,
.(286,245>,.... .,..
Funds have been designated for the following purposes..
Flrst Contact service.. The servlce continues to operate at a loss as combined funding is
insufficient for staffing current levels. Maintaining this service is vital in order to meet local
demand for advice. We have designated £150,384 for this service for 2024 to 2026.
Contractual obligations to staff: this 1$ essentlal expendltufe needed to meet redundancy and
noti￿ costs for all eligible staff should projects end. We have designated £32,105 for this
financial year.
Barrow Citizens Advice Bureau
Notes to the Flnancial Statements (¢ontlnu¢d)
Year Ended 31 March 2024
20. Analysls of Charitable Funds (contlnued)
Restrl¢ted funds
At
31 March
2024
1 April 202
Expenditur
Income
Transfers
{66,591 }
Citizens Advice -
Energ.y. Advice Project
..(.15:6531..

Foodbank
Help thru Crisis
Help thru Crisis
Emergency Fund
Buildin9 work
3,8S9
28,855
(3.8591.
(28,855>
29.559
92,883
(12,186}
17,373
5,665
(87.042>..
(78,316)
228,674
(127,3201
23,038
At
l April 202
At
31 March
2023
Expènditur
Income
Transfers
MAPS
Foodbank
Help thru Crisis
Help Ihru Crisis -
Emer9ency Fund
55,251
11,141
8,104
(62,087).
{11,1411
(8,646>
6,836
23,441
123,441)
(10S,315j
97,937
7,37&
The Money Advice Service project 18 funded by the Money Advice and Pensions Service in
partnership with Citizens Advice. The contract funds debt caseworker hours at Barrow CAB.
Help Through Crisis - The Lottery funded this project to support individuals in crisis gel the
advice they needed to resolve the crisis and then address 115 underlying Causes. The
Lancashire & South Cumbria NHS Foundalion Trust awarded a granl to enable this work to
continue during 2023124.
Barrow Foodbank - Provided a grant so individuals In urgent need of food and advice to resolve
the underlying causes of hardship could be referred for immediate support and advi￿. Thi8
partnership ended in June 2023
Emergency Fund - Cumbria County Council and the Baywind Community Energy Trust provided
grants to enable BaTrow CAB to provide 5UPPOrt to Individuals struggling to meet their energy
Costs.
Barrow Citizens Advice Bureau
Notes to the Flnanclal Statement8 (conllnued)
Year Ended 31 March 2024
21. Analysls of Net Assets Bo￿80n Funds
Unreslricle
d Funds
Restricted
Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
80,268
401,563
(56,8871
55,752
457,315
(56,887>
Net assets
424,944
480,696
Total
Funds I
2023
Unreslricte
d Funds
Restricted
Funds
Tangible fixed assets
Current 8ssels
Creditors less than 1 year
Net assets
2,895
526,232
{136,183>
2,895
526,232
{136,183)
392,944
392,944

22. Transactlons Wlth Connected Charities
During the year Ms M C McKinlay (Company Secretary) and Ms W Robinson were also trustees
of Cilizens Advice Cumbria (CAC), a consortium of the Citizens Advice Bureaux in Cumbria.
The following funding has been received through CAC during the year..
Barrow Citizens Advice Bureau
Year Ended 31 March 2024
Tho Followlng Pages Do Not Form Part of the Flnanclal Statements.
Barrow Citizens Advice Bureau
Detalled Statement of Flnanclal ActlvStles
Year Ended 31 March 2024
2024
2023
Income and endowments
23,000,
Barrow Borou.9_h Council - Herita9e.qrant for building work
Cita Cost of Livin9_
Citizens Advice Cumbria
Charitabla activiti8S
Cumbria CoLÈnty. Council - Emergency. Fund
Barrow Borou9.h Council
CA Carlisle - Employment Advice
58,030,
Barrow Foodbank
CA Manchester (Ener9.y NVV) ....... ..........
Westmorland & Furness Council - Money.Advice p.roject

Cumbria County CL!uncii - Mental Wellbein9. project
MacmillanlCAB welfare benefils
Mind - Help Throu9h Crisis
Other charitable income
28,855.
31,545
6,496
322,483
372,573.
Investment Income
Bank interest receivable
2,747
Othor incomo
Insurance claim
Employment allowance
Rates refund
5,000
3,204,
9,860
5,000.
Total In¢om•
433,037.
397.300
Barrow Citizens Advice Bureau
Detalled Statement of Financlal Actlvltles (¢ontlnued)
Year Ended 31 Mar¢h 2024
2024
2023
Expendlture
Actlvlties undertaken dlrectly.
Wages & salaries
NIC
Pension costs
Emergency fund disbursements
Training
Sundry costs
188,772
20,393.
19,70&
12,186
229,781.
21,950
19,993
23,441
3,894
700
1,902
247,590
299,759
Support costs
Wages and salaries
Rent, rates and water
Light & heat
Insurance
Cleaning, waste collection, repairs and maintenance
L&P fees
Telephone
Postage, stationery and other office costs
Depreciation
Computef expenses
Travel and training
Other staff and volunteer costs
51,43Z
2,011
2,503
2,593
3,802
8,220
9,07S.
9,101
8,049.
9,669
5,548
722
1,855
97,695
91,801
Total expenditure
345,285
391,560
Net Income
87,752
5,740