Company Registration Number: 3765728
Charity Registration Number: 1077427
Barrow Citizens Advice Bureau
Financial Statements
For the Year Ending
31 March 2025
JANE ASCROFT ACCOUNTANCY LIMITED
Chartered Accountants
Enterprise House
Harmire Enterprise Park
Barnard Castle
County Durham
DL12 8XP

Barrow Citizens Advice Bureau
Financial Statements
Year Ended 31 March 2025
Trustees' Annual Report (Incorporating the Directors' Report)
Independent Examiner's Report to the Trustees
Statement of Financial Activities (Including Income and Expenditure Account)
Statement of Financial Position
Notes to the Financial Statements
The Following Pages Do Not Form Part of the Financial Statements
Detailed Statement of Financial Activities
Page
1
6
7
8
9
21

Barrow Citizens Advice Bureau
Trustees' Annual Report (Incorporating the Directors' Report)
Year Ended 31 March 2025
Tha truised is anal state the directors it the he years oded 31 My ran resent their report and the
Objectives and Activities
itizens Advice Barrow's objects are to promote any charitable purpose for the benefit of th
ommunity in Barrow and district by the advancement of education, the protection and preservation c
health and the relief of poverty, sickness and distress.
Citizens Advice Barrow'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 tree, confidential, impartial and independent advice and information to anyone
regardless of personal circumstance. Citizens Advice Barrow values diversity, promotes equality, and
challenges discrimination.
Public Benefit Statement
The trustees confirm that they have complied with their duty under section 17 of the Charities Act 2011
to have due regard to the Charity Commission's guidance on public benefit.
In delivering our services and planning future activities, we ensure our work furthers our charitable
purposes and provides clear public benefit.
in 2024/25, Citizens Advice Barrow supported 2,705 clients with a total of 14,468 issues, averaging
5.3 issues per person. These covered a range of areas and like previous years, the majority of need
was regarding benefits and tax credits, debt and housing.
65% of our clients had a long-term health condition or disability. Our advice work secured £3,570,597
in direct financial gains for clients, boosting the local economy. Major projects included ongoing
delivery of the Macmillan Welfare Benefits Project and MAPS (Money and Pensions Advice Service).
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Barrow Citizens Advice Bureau
Trustees' Annual Report (Incorporating the Directors' Report) (continued)
Year Ended 31 March 2025
Achievements and Performance
Despite leadership transition and continued funding uncertainty, Citizens Advice Barrow delivered
high-quality advice and support during a challenging year.
The retirement of long-standing CEO Christine McKinlay in August 2024 marked a significant change
A decision on long-term leadership and strategy has been delayed due to funding uncertainties in the
new Westmorland and Furness local authority area.
The trustees thank Christine and Steve for their commitment, leadership and guidance of Citizens
Advice Barrow for many years. They also express their sincere thanks to the dedicated team of staff
who have continued to deliver high-quality advice and support during a year marked by considerable
uncertainty and organisational change. The professionalism, resilience and commitment shown by the
team — particularly during the transition in leadership — have ensured that Citizens Advice Barrow
remained a trusted and vital service for local people.
We are also pleased to report the successful recruitment of two new volunteers, the first in several
years. Volunteers are a vital part of the Citizens Advice service and enable us to extend our reach and
provide additional capacity, ensuring that more people in our community can access the help they
need when they need it most.
Financial Review
The results for the year show an operating deficit of £52,274 which was in line with our forecasts and
was funded from reserves. Income was primarily derived from project-based grants and contracts,
including from Westmorland and Furness Council, Macmillan Cancer Support and the Money and
Pensions Advice Service (MAPS).
The trustees continue to monitor financial risks closely and aim to diversify income sources to
safeguard core services.
The charity holds unrestricted reserves to provide stability and flexibility in managing future risks and
commitments. Our reserves policy is to maintain a minimum of three months' operating costs, to allow
the charity to respond to unexpected income shortfalls or expenditure needs. This amounts to
£101,603 and our actual unrestricted funds at 31 March 2025 excluding fixed assets was £338,452.
- 2-

Barrow Citizens Advice Bureau
Trustees' Annual Report (Incorporating the Directors' Report) (continued)
Year Ended 31 March 2025
Investment policy
The charity maintains only those funds necessary for day-to-day operations in its current account
ensuring that no more than is required for regular monthly activity is held as non-interest-bearing cash
A proportion of remaining unrestricted funds is held in interest-bearing savings accounts. The trustees
aim to achieve the best possible return on these reserves while ensuring flexibility to access funds
when needed for operational purposes. This cautious and low-risk approach ensures that funds
designated for future investment in frontline services retain their value and are readily available when
required.
The trustees regularly review the charity's banking arrangements to ensure that interest rates remain
competitive and that the charity's funds are managed prudently and securely.
Donations policy
Citizens Advice Barrow does not make grants or donations to other organisations.
Plans for Future Periods
The trustees recognise that the cost-of-living crisis and local government restructuring will continue to
place pressure on both our clients and our organisation. Citizens Advice Barrow will remain focused
on supporting the most vulnerable individuals in the community, particularly those with low incomes
and long-term health conditions.
Over the coming year, the Board will review its strategic direction, including the appointment of a new
Chief Executive Officer, expected in April 2025. This period of transition will also involve reviewing
staffing, service delivery models, and partnership arrangements across the Barrow area. The charity
will continue to seek sustainable funding to safeguard existing services and expand access to advice
where demand continues to grow.
Structure, Governance and Management
Citizens Advice Barrow is a company limited by guarantee, governed under Memorandum and Articles
of Association.
Appointment of trustees
Trustees are appointed in accordance with the charity's Articles of Association. They may be elected
at the Annual General Meeting or co-opted by the Board, with co-opted trustees not exceeding one
third of the total. Trustees serve a term of up to three years and may be reappointed.
Recruitment, induction and training of trustees
All trustees are volunteers and are expected to act in the best interests of the charity, ensuring
compliance with legal duties and good governance. New trustees receive an induction and ongoing
support to help them understand their responsibilities and the work of Citizens Advice Barrow.
Trustees are encouraged to access relevant training, and all sign up to the charity's Code of Conduct
and Conflict of Interest policy.
- 3-

Barrow Citizens Advice Bureau
Trustees' Annual Report (Incorporating the Directors' Report) (continued)
Year Ended 31 March 2025
Organisational structure & networks
Citizens Advice Barrow is governed by the Board of Trustees. The Board sets the strategic direction of
the organisation and holds overall responsibility for its conduct, legal compliance, and contractual
obligations. The Board meets quarterly, with additional meetings convened as needed. Trustees also
undertake biannual reviews of the business plan to assess progress and determine future direction.
Non-trustee members may be co-opted to provide specific expertise on a temporary basis.
Operational management is delegated to the Chief Executive Officer, who works closely with the
Advice Services Manager to ensure delivery of all services and projects.
Citizens Advice Barrow is a member of the national Citizens Advice network and actively contributes
to the development and delivery of countywide services as part of the consortium of local Citizens
Advice offices in Cumbria.
Services are delivered by a small team of committed paid staff.
Risks Policy
The Trustees have considered the major risks to which the charity is exposed and have reviewed
those risks, establishing systems and procedures to manage them.
The Trustees consider the current key risk to be the ongoing uncertainty regarding local authority
funding, with a significant delay in the confirmation of core funding. To mitigate this, the Trustees have
worked closely with the Interim CEO, who has led efforts to review and update key policies and
procedures and to improve internal efficiency. Risk will continue to be reviewed regularly at board
meetings.
Citizens Advice Barrow is part of the Cumbria-wide consortium of Citizens Advice offices. This
collaboration enables the sharing of resources and expertise and strengthens the sustainability of
Citizens Advice services in the region. Citizens Advice Barrow has also begun working more closely
with Citizens Advice South Lakes to explore opportunities for joint roles.
Reference and Administrative Details
Registered charity name
Barrow Citizens Advice Bureau
(known as Citizens Advice Barrow)
Charity registration number
1077427
Company registration number 3765728
Principal office and registered Ramsden Hall
office
Abbey Road
Barrow In Furness
Cumbria
LA14 5QW
The Trustees
L Chambers, Chair
F Chatfield
R Knagg
N Calvert
L Postlethwaite
J Mayhew
M Hoggan
S Trainer
(Appointed as Chair 4 November 2024)
(Appointed 25 July 2024)
(Appointed 25 July 2024)
(Retired 29 April 2024)
(Retired 18 October 2024)
(Retired 4 October 2024)
-4-

Chief Officer
Company Secretary
Independent Examiner
Barrow Citizens Advice Bureau
Trustees' Annual Report (Incorporating the Directors' Report) (continued)
Year Ended 31 March 2025
! Young (Interim from 1 September 2024 to 21 April 202:
: McKinlay (until 31 August 2024
C Mckinlay (to 31 August 2024)
Jane Ascroft FCA MA (Cantab)
Enterprise House
Harmire Enterprise Park
Barnard Castle
Small Company Provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to
the small companies exemption.
The trustees' annual report (incorporating the directors' report) was approved on 17. 7. 25.
and signed on behalf of the board of trustees by:
Weeke
L Chambers, Chair
Trustee
- 5-

Barrow Citizens Advice Bureau
Independent Examiner's Report to the Trustees of Barrow Citizens Advice Bureau
Year Ended 31 March 2025
I report to the trustees on my examination of the financial statements of Barrow Citizens Advice
Bureau (the charity') for the year ended 31 March 2025.
Responsibilities and Basis 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 accounts as carried out under section 145 of the Charities Act 2011 (the 2011 Act). In
carrying out my examination I have followed the Directions given by the Charity Commission under
section 145(5)(b) of the 2011 Act.
Independent Examiner's Statement
Since the charity's gross income exceeded £250,000 your examiner must be a member of a body
in section 145 of the 2011 Act. I confirm that | am qualified to undertake the examination
because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW).
which is one of the listed bodies
1 have completed my examination. I confirm that no matters have come to my attention in connection
with the examination giving me cause to believe:
1.
accounting records were not kept in respect of the charity as required by section 386 of the
2006 Act; or
2. the financial statements do not accord with those records; or
3.
the financial statements do not comply with the accounting requirements of section 396 of
the 2006 Act other than any requirement that the accounts give a 'true and fair' view which
is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and
principles of the Statement of Recommended Practice for accounting and reporting by
charities applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Jane Ascroft FCA MA (Cantab)
Independent Examiner
Enterprise House
Harmire Enterprise Park
Barnard Castle
County Durham
DL12 8XP
- 6-

Barrow Citizens Advice Bureau
Statement of Financial Activities
(including income and expenditure account)
Year Ended 31 March 2025
2025
Restricted
funds
Total funds
€
Income and endowments
Donations and legacies
Charitable activities
Investment income
Other income
Total income
Expenditure
Expenditure on charitable activities
Total expenditure
Net (expenditure)/income
Transfers between funds
Note
5
6
8
9,10
Unrestricted
funds
€
51
223,310
9,937
5,000
238,298
274,075
274,075
55,860
:
55,860
72,357
72,357
51
279,170
9,937
5,000
294,158
346,432
346,432
(35,777)
(16,497)
(12,830)
12,830
(52,274)
-
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
(48,607)
(3,667)
(52,274)
457,658
409,051
23,038
19,371
480,696
428,422
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
2024
Total funds
91,227
322,483
9,467
9,860
433,037
345,285
345,285
87,752
-
87,752
392,944
480,696
The notes on pages 9 to 19 form part of these financial statements.
- 7 -

Barrow Citizens Advice Bureau
Statement of Financial Position
31 March 2025
2025
€
2024
Fixed Assets
Tangible fixed assets
Current Assets
Debtors
Cash at bank and in hand
Note
16
70,599
80,268
17
Creditors: amounts falling due within one year
Net Current Assets
Total Assets Less Current Liabilities
Net Assets
18
3,585
380,852
384,437
26,614
357,823
428,422
428,422
3,930
453,385
457,315
56,887
400,428
480,696
480,696
Funds of the Charity
Restricted funds
Unrestricted funds
Total charity funds
20
19,371
409,051
428,422
23,038
457,658
480,696
For the year ending 31 March 2025 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 diet couledge thai esponsies for complying with the requiremenis of the All
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on
..7: 1: 25, and are signed on behalf of the board by:
Scrays.
R Knagg
Trustee
The notes on pages 9 to 19 form part of these financial statements.
- 8 -

Barrow Citizens Advice Bureau
Notes to the Financial Statements
Year Ended 31 March 2025
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.
2. Statement of Compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities
SORP (FRS 102)) and the Companies Act 2006.
Accounting Policies
Basis of Preparation
The financial 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.
Going Concern
There are no material uncertainties about the charity's ability to continue.
Judgements and Key Sources of Estimation Uncertainty
The preparation of the financial statements requires management to make judgements
estimates and assumptions that affect the amounts reported. These estimates 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.
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Barrow Citizens Advice Bureau
Notes to the Financial Statements (continued)
Year Ended 31 March 2025
3.
Accounting Policies (continued)
Income
All income is included in the statement of financial activities when the charity is entitled to the
ncome, any performance related conditions attached have been met or are fully within th
control of the charity, the income is considered probable and the amount can be quantified witt
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 Statement 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 material. 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 at the value to the charity, being the amount the
charity would have been willing to pay to obtain services or facilities of equivalent economic
benefit on the open market.
Investment income is included when receivable.
Income from charitable trading activity is accounted for when earned.
Income from grants, where related to performance and specific deliverables, are accounted for
as the charity earns the right 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 is reported as part of the expenditure to which it
Costs
of raising funds comprise the costs associated with attracting donations, grants and
legacies and 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 its beneficiaries. It includes both costs that can be allocated directly to
such activities and those costs of an indirect nature necessary to support them.
Other expenditure includes all expenditure that is neither related to raising funds for the charity
nor part of its expenditure on charitable activities.
All costs are allocated between the expenditure categories of the SOFA on a basis designed t
eflect the use of the resource. Costs relating to a particular activity are allocated directly, other
are apportioned based on the number of staff working on each project.
Tangible Assets
All fixed assets are initially recorded at cost.
-10-

Barrow Citizens Advice Bureau
Notes to the Financial Statements (continued)
Year Ended 31 March 2025
3.
Accounting Policies (continued)
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows:
Office Equipment
Computer Equipment
Property Improvements
: 33% traint in
33% straight line
Over length of lease
Impairment 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. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
Financial 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.
Defined Contribution Plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related serie is prouded. Predation nibute pa are reco a sed as an asset to the extent
When contributions are not expected to be settled wholly within 12 months of the end of the
reporting date in which the employees render the related service, the liability is measured on a
discounted present value basis. The unwinding of the discount is recognised as an expense ir
the period in which it arises.
Debtors
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 trade discounts due
Accrued income and tax 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 months or less from the date of acquisition or opening of the deposit or
similar account.
- 11-

3.
4.
5.
Barrow Citizens Advice Bureau
Notes to the Financial Statements (continued)
Year Ended 31 March 2025
Accounting Policies (continued)
Creditors
Creditors are recognised where the charity has a present obligation resulting 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 recognised at their
settlement 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 the Finance
Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax
purposes. Accordingly, the company is potentially exempt from taxation in respect of income or
capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Ac
2010 or Section 256 of the taxation of Chargeable Gains Act 1992, to the extent that such
income or gains are applied exclusively to charitable purposes.
Limited by Guarantee
The company one by eate ste arch 22 me were a reach or r
Ty any many is under the control of the board of rustees as a body and as such is not controled
Donations and Legacies
Donations
Donations
Donations
Donations
Unrestricted
Funds
51
51
-
Unrestricted
Funds
-
Restricted Total Funds
Funds
2025
€
-
51
Restricted Total Funds
Funds
2024
- 12 -

5.
Donations and Legacies
Donations
Donations
Grants
Sir John Fisher Foundation - Building work
Barrow Borough Council - Heritage grant for building
Barrow Citizens Advice Bureau
Notes to the Financial Statements (continued)
Year Ended 31 March 2025
Unrestricted
Funds
51
Unrestricted
Funds
-
6. Charitable Activities
Barrow Borough Council
MAPS
Westmorland & Furness Council - Money Advice
project
Westmorland & Furness Council - Money Advice
Outreach project
Macmillan/CAB welfare benefits
Cumbria County Council - Emergency Fund
Barrow Borough Council
MAPS
Barrow Foodbank
CA Manchester (Energy NW
Nestmorland & Furness Council - Money Advice
project
Citizens Advice - Energy Advice Project
Macmillan/CAB welfare benefits
Mind - Help Through Crisis
Other charitable income
Unrestricted
Funds
99,280
-
57,060
38,365
28,605
223,310
Unrestricted
Funds
99.280
=
1,860
57,060
28,308
184
186,692
Restricted Total Funds
Funds
2025
51
51
Restricted Total Funds
Funds
23,000
68,227
91,227
23,000
68,227
91,227
Restricted Total Funds
Funds
2025
55,860
-
99,280
55,860
57,060
38,365
28,605
55,860
279,170
Restricted Total Funds
Funds
2024
29,559
29,559
99,280
58,030
58,030
3,859
1,859
15,488
28,855
57,060
15,488
28,308
28,855
184
135,791
322,483
- 13 -

Barrow Citizens Advice Bureau
Notes to the Financial Statements (continued)
Year Ended 31 March 2025
7. Investment Income
Bank interest receivable
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
9,937
9,937
9,467
9,467
8. Other Income
Employment allowance
Insurance claim
Employment allowance
Rates refund
Unrestricted
Funds
50000
5,000
Unrestricted
Funds
-
5,000
3,204
8,204
9.
Expenditure on Charitable Activities by Fund Type
Expenditure on charitable activities
Support costs
Expenditure on charitable activities
Support costs
Unrestricted
Funds
€
200,000
74,075
274,075
Unrestricted
Funds
141,561
76,404
217,965
Restricted Total Funds
Funds
2025
€
5,000
5,000
Restricted Total Funds
Funds
2024
1,656
1,656
5,000
3,204
1.656
9,860
Restricted Total Funds
Funds
2025
55,234
255,234
17,123
91,198
72,357
346,432
Restricted
| Total Funds
Funds
2024
106,029
247,590
21,291
97,695
127,320
345,285
10. Expenditure on Charitable Activities by Activity Type
Activities
undertaken
directly Support costs
Expenditure on charitable activities
Governance costs
255,234
89,998
1,200
255,234
91,198
Total funds
2025
345,232
1,200
346,432
Total fund
2024
344,085
1,200
345,285
- 14-

Barrow Citizens Advice Bureau
Notes to the Financial Statements (continued)
Year Ended 31 March 2025
11. Net (Expenditure)/Income
Net (expenditure)/income is stated after charging/(crediting):
Depreciation of tangible fixed assets
12. Independent Examination Fees
2025
9,669
2024
9,669
2025
2024
Fees payable to the independent examiner for:
Independent examination of the financial statements
1,200
1,200
13. Staff Costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2024
Wages and salaries
Social security costs
Employer contributions to pension plans
237,658
20,035
18,556
276,249
240,204
20,393
19,708
280,305
The average head count of employees during the year was 10 (2024: 11). The average number
of full-time equivalent employees during the year is analysed as follows:
2025
No.
Advice and information
10
2024
No.
11
No employee received employee benefits of more than £60,000 during the year (2024: 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 to the charity was £27,033 (2024:£42,929).
14. Trustee Remuneration and Expenses
Mo trusted expeces fa dunerate i he current or previous year. Trustees were
15. Transfers Between Funds
During the year £12,830 was transferred from unrestricted to restricted funds being match
funding for the MAPS project.
- 15-

Barrow Citizens Advice Bureau
Notes to the Financial Statements (continued)
Year Ended 31 March 2025
16. Tangible Fixed Assets
Cost
At 1 April 2024 and 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
arrying amoun
it 31 March 202
At 31 March 2024
17. Debtors
Office
Equipment
€
15,486
13,556
965
14,521
965
1,930
Computer
Property
Equipment Improvements
27,843
27,843
-
27,843
-
105,054
26,716
8,704
35,420
69,634
78,338
Total
148,383
68,115
9,669
77,784
70,599
80,268
Prepayments
Accrued income
2025
1,127
2,458
3,585
2024
1,571
2,359
3,930
18. Creditors: amounts falling due within one year
Accruals
Social security and other taxes
Pension creditor
Deferred income
2025
6,092
3,705
1,817
15,000
26,614
2024
4,111
4,792
2,119
45,865
56,887
19. Pensions and Other Post Retirement Benefits
Defined contribution plans
The amount recognised in income
or expenditure as
contribution plans was £18,556 (2024: £19,708).
expense in relation to
- 16-

Barrow Citizens Advice Bureau
Notes to the Financial Statements (continued)
Year Ended 31 March 2025
20. Analysis of Charitable Funds
Unrestricted funds
General Reserves
Capital Fund
Front line services in
24/25
Contractual
commitments to staff
First Contact Service
General Reserves
Capital Fund
Front line services in
24/25
Contractual
commitments to staff
ICT upgrades and
building works
First Contact Service
At
1 April 2024
138,399
80,268
56,126
32,481
150,384
457,658
At
1 April 2023
129,914
2,895
-
60,292
5,000
194,843
392,944
Income Expenditure
238,298
(264,406)
(9,669)
-
-
:
:
238,298
(274,075)
Income Expenditure
(208,296)
(9,669)
-
-
=
204,363
(217,965)
Funds have been designated for the following purposes:
At 31 March
Transfers
2025
(8.700)
103,591
70,599
(56,126)
-
(11,702)
20,779
63,698
214,082
(12,830)
409,051
At 31 March
Transfers
2024
12,418
138,399
87,042
80,268
56,126
56,126
(27,811)
32,481
(5,000)
(44,459)
78,316
150,384
457,658
Contractual obligations to staff: this is essential expenditure needed to meet redundancy an
notice costs for all eligible staff should projects end. We have designated £20,779 for thi
financial year.
- 17-

Barrow Citizens Advice Bureau
Notes to the Financial Statements (continued)
Year Ended 31 March 2025
20. Analysis of Charitable Funds (continued)
Restricted funds
MAPS
Help thru Crisis -
Emergency Fund
Building work
At
1 April 2024
-
17,373
5,665
23,038
Income Expenditure
55,860
(68,690)
:
(3,667)
55,860
(72,357)
1 April 2023
MAPS
Citizens Advice - Energy
Advice Project
Foodbank
Help thru Crisis
Help thru Crisis -
Emergency Fund
Building work
-
-
-
-
Income Expenditure
58,030
(66,591)
15,488
(15,653)
3,859
(3,859)
28,855
(28,855)
29,559
(12,186)
92,883
(176)
228,674
(127,320)
At 31 March
Transfers
2025
12,830
-
13,706
5,665
12,830
19,371
At 31 March
Transfers
2024
8,561
-
165
=
(87.042)
(78,316)
17,373
5,665
23,038
The Money Advice Service project is 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 get the
advice they needed to resolve the crisis and then address its underlying causes.
Lancashire & South Cumbria NHS Foundation Trust awarded a grant to enable this work to
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 advice. This
partnership ended in June 2023
graer to Fund arm ia to prode su and the Bayind sunily here use provided
- 18-

. '
Barrow Citizens Advice Bureau
Notes to the Financial Statements (continued)
Year Ended 31 March 2025
21. Analysis of Net Assets Between Funds
Tangible fixed assets
Current assets
Creditors less than 1 yea
Net assets
Unrestricted
Funds
70,599
365,066
(26,614)
409,051
Unrestricted
Funds
80,268
401,563
(56,887)
424,944
Restricted Total Funds
Funds
2025
19,371
70,599
384,437
(26,614)
19,371
428,422
Restricted Total Funds
2024
55,752
80,268
457,315
(56,887)
55,752
480,696
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
22. Operating Lease Commitments
The total future minimum lease payments under non-cancellable operating leases are as follows:
2025
Not later than 1 year
Later than 1 year and not later than 5 years
Later than 5 years
10
40
28
78
40
38
88
23. Transactions With Connected Charities
During the year Ms M C McKinlay (Company Secretary and CEO) was also a trustee of Citizen
Advice Cumbria (CAC), a consortium of the Citizens Advice Bureaux in Cumbria. The followin
funding has been received through CAC during the year:
Macmilian Cancer Support
2025
28,605
- 19-

Barrow Citizens Advice Bureau
Management Information
Year Ended 31 March 2025
The Following Pages Do Not Form Part of the Financial Statements.
- 20 -

Barrow Citizens Advice Bureau
Detailed Statement of Financial Activities
Year Ended 31 March 2025
2025
Income and endowments
Donations and legacies
Donations
Sir John Fisher Foundation - Building work
Barrow Borough Council - Heritage grant for building work
51
Charitable activities
Cumbria County Council - Emergency Fund
Barrow Borough Council
Barrow Foodbank
CA Manchester (Energy NW)
Westmorland & Furness Council - Money Advice project
Citizens Advice - Energy Advice Project
Westmorland & Furness Council - Money Advice Outreach project
Macmillan/CAB welfare benefits
Mind - Help Through Crisis
Other charitable income
99,280
55,860
38,365
28,605
279,170
9,937
Investment income
Bank interest receivable
Other income
Insurance claim
Employment allowance
Rates refund
Total income
5,000
5,000
294,158
- 21-
2024
233000
68,227
91,227
29,559
99,280
58,030
3,85g
1,860
55,480
28,308
28,855
184
322,483
9,467
55056
3,204
9,860
433,037

Barrow Citizens Advice Bureau
Detailed Statement of Financial Activities (continued)
Year Ended 31 March 2025
2025
Expenditure
Activities undertaken directly
Wages & salaries
NIC
Pension costs
Emergency fund disbursements
Suidiy costs
Support costs
Wages and salaries
Right, rates and water
Insurance
Cleaning, waste collection, repairs and maintenance
L&P fees
Telephone
Postage, stationery and other office costs
Depreciation
Computer expenses
Travel and training
Other staff and volunteer costs
Governance costs
Accountancy fees
Total expenditure
Net (expenditure)/income
207,373
20,035
18,556
3,667
5,212
391
255,234
30,285
274
3,536
1,655
5,543
22,602
8,999
6,366
9,669
886
143
40
89,998
1,200
346,432
(52,274)
- 22 -
2024
188,772
20,393
19,708
12,186
1,902
247,590
51,432
2,011
2,503
2,593
3,802
351
9,101
6,908
9,669
5,548
722
1,855
96,495
1,200
345,285
87,752