Company Registration Number: 3765728
Charity Registration Number: 1077427
Barrow Citizens Advice Bureau
Financial Statements
For the Year Ending
31 March 2026
JANE ASCROFT ACCOUNTANCY LIMITED
Chartered Accountants
Enterprise House
Harmire Enterprise Pad
Bamard Casue
County Durham
DL12 8XP

Barrow Citizens Advice Bureau
Flnanelal Statemènts
Year Ended 31 March 2026
Page
Trustees, Annual Report (In￿rPOrating Ihe Directors. Reporti
Independent Examinerfs Report to the Trustees
Stslernent of Financxal Activib"e5 (Induding Income and Expenditure Account)
Stslement of Finanaal Po&tion
Notes lo the Financial Statements
10
The Followlng Pages Do Not Form Part of the Financial Staternents
D8lail8d Statement of Financial Acts"vities
23

Barrow Citizens Advice Bureau
Trustees. Annual Report Ilncorporating the Directors. Report)
Year Ended 31 March 2026
The trustees, who are also the directors for the purpose5 of company law, present their report and the
unaudited finanGial statements of the charrty lor the year ended 31 March 2026.
Ob-ectives
Citizens Advice Barrows objects are to promote any charttable purpose for the benefrt of the
community in Barrow and district by the athancement of education. the protection and preseNation of
health and the relief of poverty. sickness and distress.
Citizens Advic* Barrow's aims are..
To provide the aévice people need for the prob￿rn$ they face and
To improve the polioes and practices that affed people's lives
The charity prowdes free, confidenlial. imparbal and independent advtce and information to anyone
regardless of personal circumstance. cits.zens Adviee Barrow values dwerssty, promotes equality and
challenges discrimination.
Public Benefft Slatemenl
The trustees confimi that they have complied with their duty under section 17 of the Charilies Acl 2011
to have due regard lo the Charity Commission's guidance on public benefft.
In delivering our seNices and planning future activities. we ensure our work furthers our charity
purposes and provides clear public benefit.

Barrow Citizens Advice Bureau
Trustees. Annual Report {Incorporating the Directors. Report) l¢on*nu8dJ
Year Ended 31 March 2026
Activities and Achievemenls
2025126 was a year of growth, development and transrt*)n for Citizens Advice Ba￿ow. Alongsid&
continuing lo provide high-quality advice to local people. the Charity expanded services. slrenglhened
partnerships and invested in ils long-term sustsinability. The year also saw a permanent Chief
ExeculNe lake up post. woviding stable leadership as the charity continues to respond lo increasing
demand and increasingty complex dienl needs.
During the year. Cilrzens Advice Barrow SUPKK)rted 2.292 clients Wlth 13,447 issues. Our advisers
secured £4,007,574 in financial outcomes for local peo￿e. helping individuals and families maximise
their income and improve their financial security- We also 5UPPOrted dienls lo address problem debt,
resulting in £684.486 of debt being WTitten off and a further £225.395 of debt being rescheduled.
Demand for our services remained high throughout the year. parttcularly in relation to V4elfare benefits.
Universal Credit, debt. housing and family Issues. Many dients approached us with multiple.
interconnected problems requiring support across several are2s of advice_ W@ continued lo support
some of the fflost vulnerdbl8 members of our community, with 68% of cliènts reporting 8 disability or
long-lerm health condition. Advice was delivered through a range of channels induding fats-i(>face
appointments, telephone. email, outreach sessions and home visits.
During the year we introduced fv40 new roles to bètter meet local need. The Cttizens Representative
role provides intensive support to individuals facing multiple and complex challenges, helping clients
navigate seNices. attend appointm8nts and overcome barriers to accessing support. We also
introduced an Enèrgy Champion role, focused on reduang fuel povety through community outreach,
awareness raising and engagement ￿th fronuine professionals.
Adéilional funding through the Community Based D8bl A(fvice programme enabled the charity lo
increase specialist debt advice Capacity durtng the year, helping more people access support with
financial difficulties al a time of continued economic pressure.
Alor)gside direct service delivery. we strengthened relationships with local authorities, elected
represenlalives. funders and voluntary sector partners. This work has increased collaboration.
sliengthened referral pathways and helped ensure that the experiences of local people continue to
illform local decision-maknng.

Barrow Citizens Advice Bureau
Truslees. Annual Report Ilncorporating the Directors. Report) (etsnihwed)
Year Ended 31 March 2026
Flnancial Revlew
The trustees approved a defKxI budgel of £117.714 for 2025126 in recognrtion of the Challenges faeing
the charity and the importance of mainlaining services for local people. Through Careful financial
managernenl, successful income generation and ongoing monitoring of income and expenditure. the
charity ended the year in a significantly stronger posilion than anticipated.
Total income for the year was £452.924 and total expendilure was £423,243. resulting in a surplus of
£29,681.
A key priority throughout the year was maintaining the charivs First Contact Service, ensuring dients
are able to access advice quickly arnd wthoul the need to explain their circumstances lo multiple
people before getting to the right adviser. The trustees ￿maIn committed to protecting frontline
seNices whilst ensuring the long-terni financial sustainability of the organisation.
The charity's principal funding sources during the year induded loca] aLrthority funding. debl advice
contracts. grant fur)ding and Charitab￿ trusts.
The trustees recognise the importance of mainlaining adequate reserves to ensure the charity can
continue lo meet ils commilmenls. respond lo unexpected challenges and invest in future service
development. The trustees regularly review the level of reserves held and consider the eurrenl position
to be appropllate in light of the charity's operational and strategic needs. This amounts to £132.500
and our actual unreslricled funds al 31 March 2026 exduding fixe(l assets was £338,891.
Investment policy
The charity maintains only those funds necessary for daY-t￿daY operalM7ns in rts current 2CCOUlIt.
ensuriAg that no more than is required for regular monthly actwity is held as non-inler8sI4)earing cash.
A proportion of remaining unrestricted funds is held in interesl-bearing savings accounts. The trustees
aim lo achi&ve the besl possible relum on these reseryes while ensuring flexibility to access funds
when needed for oper8lion81 purposes. This caulious and low-risk approach ensures thal funds
designated for future investment in fronuine services relain their value and are readily available when
required.
Th8 trustees regularfy review the charty's banking arrangements to ensure that inleresl rates remain
competitive and that the charity s funds are managed pnJdendy and securely.
Grant making policy
Citizens Advice Baffow does rK)I make grants or donations lo olher organisations.
Plans for Future Periods
The trustees rernairb committed to ensuring Cilriens Advice Barrow continues lo provide aecessible.
hIgh￿uality advice for local people whilst respondiDg lo changing communty need.
During 2026127 Ihe charity wll continue lo focus on early inteNention and timely access lo adviGe
hrough ils First Contacl SeNice, helping Peop￿ resolve problems before they esc21ale into crisis.
Building on the success of the Citizens Representative and Energy Champion roles, the Charity will
continue lo develop services that improve oulcomes for people with complex need5 and those
experiencing financial hardship.
Alongside service delivery. the Injslees will continue to strengthen partnerships and collaborative
working, diversify income streams and secure sustainable funding lo support the charity's long-term
fulure. The charity will conlinue lo invest in its staff. volunteers. digital illfraslruclure arKI organisalional
resilience. whilst using evidence from Clients, experiences lo influence local and national policy and
improve the systems and services that affect people's INes.

Barrow Citizens Advice Bureau
Trustees. Annual Report Iln¢orporating the Directors. Report} (tontltsutrd)
Year Ended 31 March 2026
Structure Govemance and Mana
ment
Citizens Advice 8arrow is a company limited by guarantee and a registered charity governed by its
Articles of Assoaalion. During the year the charity adopted the Citizens Advice Modol Articles of
Association. ensuring govemance arrangements remain aligned with Citizens Advice membership
requirements and current best practi￿.
Citizens Advice Barrow is a member of the national Citizens Advice ne￿ork. benefiling from nationally
developed training, quality star￿ardS. researth and ￿mpaignIng work whilst remaining an
independent local charity govemed by its own Board of Tfustees.
The trustees are responsible for the overall governance and slralegic direction of the charity. Trustees
are recruited based on the sknlls. knowledge and experience required by the Board. New trustees
receive an induction covering the work of the eharity. thwr legal responsibilities and the govemance
requirements of Citizens Advice. Trustees are encouraged to undertake ongoing training relevant to
their role.
The Boaid meets regu18rty throughout the year to oversee the perfom)ance, finan￿$ and strategic
direction of the organisation. Day-to4ay management of the charity is delegated to the Chief
Executive. Services are delivered by a small team of paid staff supported by volunteers and overseen
by the Board of Trustees.
During the year Citizens Athce Barrow continued to wor1( dosely with Citizens Advice Curnbria la
consortium) and strengthened collaboration with South Lakes Cilrzens Advice. This induded the
introduction of a shared Volunteer and Training Manager. peer visits to share good practice and
opportunities to improve services through doser working.
The trustees would like lo thank Lynne Chambers for her dedication and commitment duTing her time
as Chair of the Board. The truslees are also graleful to Joanna Young for her leadership and support
as Interim Chief Executive during a period of Iransilion. Claire Thomhill look up the role of Chief
Executive in April 2025. providing stable long-lemi leadership for the ￿ganIsatIOn.
The trustees would also like lo thank our staff and volunteers for their continued dedication.
professionalism and commitment lo ddivering high-qualty advice semces lo IOCAI people.
Risk Management
The Iruslees regularty review Ihe risks facing Ihe charity and maintain a rtsk regisler which is
morbitored throughout the year.
The principal risks identified by the trustees include the availability of long-term funding. increasing
demand for services, recruilmenl and relenlion of skilled staff and volunteers, and maintaining
ompliance with regulatory and informaliork security requirements.
To mil￿ale these risks. the charity conb.nues lo diversify its income sources. monitor finaneial
performance closely, invest in stsff development and strengthen organis81ional systems and
processes. During the year the charity invested in its digital infraslructure and successfully achieved
Cyber Essentials certificalion. further strengthening information security and organisalional resilieAee.
The charity also became an acGrediled Real Living Wage Employer, reflecting ils eommilment tg
allraclin9 8nd retaining skilled staff and recognising the important contribution employees make lo
elivering high-quality services for local people.

Barrow Citizens Advice Bureau
TTUSte8s' Annual Report (Incorporating the Directors. Rgport) (ronflnue
Year Ended 31 March 2026
Referen
e and Administrative Detalls
Registered charity name
Barrow Cit￿enS Advi￿ Bureau
Charity registration number
1077427
Company registration number 3765728
Princlpal office and registered Ramsden Hall
office
Abbey Road
Barrow In Fumess
Cumbria
LA14 5QW
The Trustees
L Chambers. Chair
F Challield. Chair
R Knagg
N Calvert
L Posuelhwaite
R S Maddens
L A Mayou
C Hewson
{R8tired 13 October 20251
(from 21 October 20251
(Appointed 8 May 20251
{Appointed 20 November 20251
{Appointeé 15 January 20261
{Setved frown 8 May 2025 10 25
June 2025}
(Served from 8 May 2025 to 13
August 20251
{Appoirbled 20 Novewnber 20251
G R Nicholls
C Bell
R J Patten
Chief Executtve Officers
J Young (Interim from 1 September 2024 to 21 April 20251
C Thomhill
Independent Examiner
Jane Asuoft FCA MA (Cantabl
Enterprise House
Hamire EnlerprEe Park
Bamard Cast]e
County Dutham
DL12 8XP
Small Company Provisions
This report has been prepared in accordance the provisions appluble to companies enlilled to
the small companies exemption.

Barrow Citizens Advice Bureau
Trustees. Annual Report (Incorporating Ihe Directors. Report) {c¢)rtllnued)
Year Ended 31 March 2026
The trustees. annual report lineorporating the direetors, report) was approved on
and signed on behalf of the board of Irustees by=
F Chaffield, Chair
Twslee

Barrow Citizens AdvAce Bureau
Independent Examinerfs Report to the Trustees of Barrow Citizens Advice Bureau
Year Ended 31 March 2026
report to the Iruslees on my examination of the financral statements of Barrow CilEens Advice
Bureau I'lhe Charity) for the year erKled 31 March 2026.
Responsibilities and Basis of Report
As the trustees Df the company land also ils directors for the purposes of company law) you are
responsible for the preparation of the financial statements in accordance Tr￿1h the requirements of the
Companies Act 20061.lhe 2006 Act'l.
Having saltsfied 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 5ectTon 145 of the Charities Act 2011 I'lhe 2011 A¢l'l. In
carrying out my examination I have followed Ihe Directions gNen by Ihe Charity Commission under
section 14515llbl of the 2011 Act.
Independent Examinerfs 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 ￿nfIrM that l am qualified lo undertake the examination
because l am a member of the Institute of Chartered Accountants in England and Wales IICAEWI,
which is one of the listed bodies.
I have comp18t8d my examination. I confirni that no matters have come lo my attention in connection
with the examination giving me cause to bdieve=
accounting records were not kept in respecl of the charity as required by section 386 of the
2006 Act", or
the financial stslemenls do not accord with those records: or
the financial statements do not compty the accounting requirements of section 396 of
the 2006 Act other than any requiremenl that the accounts gwe a Yrue and fairf view which
is nol 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 lo charities preparing their accounts in accordance with the Financial
Reporting St8nd8rd applicable in the UK and Republic of Ireland {FRS 102}.
I have no cOn￿rnS and have come across no other mattws in connection with the examination to
which allenl*)n should be drawn in this report in order lo enable a proper understanding of the
accounts lo be reached.
Jane Ascroft FCA MA Icantsbl
Independent Examiner
Enterprise House
Hamiire Enterprise Park
8amard Castle
Counly Durham
DL12 8XP

Barrow Citizens Advice Bureau
Staternent of Financial Activities
{including income and Èxpenditure account)
Year Ended 31 March 2026
2026
Restricted
funds Totrl funds
2025
Unrestricted
fuThls
Total funds
Note
Income and endowments
Donalions and legacies
Charitable activities
Investment income
Other income
14,218
202,796
14.218
419.179
9.027
10.500
51
279,170
9,937
5,000
216.383
9.027
10.500
Total income
235,910
217.014
452.924
294.158
Expenditure
Expendrture on charitable activities
Totsl expenditure
9.10
241,2￿)
181.953
423.243
346,432
241.290
181.953
423.243
346,432
Net incomellexpenditurn)
15.380}
35.061
29,681
152,2741
Translers between funds
13,850)
3.850
Net movernent in funds
(9.230)
38.911
29.681
152,2741
Re¢onciliation of funds
Total fvnds brought forward
Total funds carried forward
409,051
399,821
19.371
428.422
480.696
58.282
458.103
428.422
The statement of financial activities indudes all gains and h)sses recognised in the year.
All income and expenditure dellve from continuing activrf(ies.
The notes on pages 10 to 21 forni part of these financlal statements.

Barrow Citizens Advice Bureau
Statement ol Financial Positlon
31 klarch 2026
2026
2025
Note
Fixed Assets
Tangible fixed assets
16
60.930
70,599
Current Assets
Debtors
Cash al bank and in hand
17
28,238
418,260
3,585
380.852
446.498
384.437
Creditor5- arnounts falling due within one year
Net Current Assets
18
49.325
26.614
357.823
397.173
Totsl Assets Lèss Current Liabilities
458.103
428.422
Net Assets
458.103
428,422
Funds of the Charity
Reslricted fund5
Unrestricted funds
58.282
399.821
458,103
19,371
409,051
Total Charity funds
20
428.422
For the year ending 31 March 2026 the charity was entitled to exemption from audit under section 477
of the Companies Act 2006 relating lo small companies.
Directors. responsibilities-
The members have not required the company to obtain an audit of ils financial statements for Ihe
year in question in acxordance wth section 476-.
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of financial statements.
These financial ststements have been prepared in accordan￿ with the provisior¢s applicable to
Companies subject to Ihe small companies. regime.
These financial slatem&nls were approved by the Ix)ard of trustees arbd aulhorised for issue on
..%.. I.XL..... and are signed on behalf ofthe board by:
R Knagg
TnJslee
The notes on pages 10 to 21 form part of these financlal statements.

Barrow Citizens Advice Bureau
Notes to the Financial Statemenls
Year Ended 31 Ma￿h 2026
General Information
The charity is a public benefit entity and a private company limited by guarantee, regtstered in
England and Wales and a regi8tered charity in England and Wales. The address of the
registered office is Ramsden Hall. Abbey Road, Barr¢)w In Fumess, Cumbria. LA14 5QW.
Staternent of Compliance
These financial slatements have been prepared in compliance wilh FRS 102, The Financial
Reporting Standard applicable in the UK and the Republic of Ireland.. the Slatement of
Reeommended Practice applicable lo charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 (Charities
SORP IFRS 1021} and the Companies Act 2006.
Aceounting Poll¢ies
Basis of Preparation
The financial slalemènts have been prepared on the hislollcal cost basis. as modified by the
revaluation of Certain financial assets and liabililies and investments rneasured al fair value
through income or expendilure.
The financial stslemenls are prepared in sl8rling. which is the funCt￿nal Cur￿ ncy of the enlrty.
The entity ts a Public Benefrt Entty.
Going Concern
There are no material un￿rtaInlieS about Ihe Charit￿$ abilty to (x)nlinue.
Judgernents and Key Sources of Estimation Uncertainty
The preparation of the fin8neial slalements requires management to make judgements,
eslimales and assumpknons that affect the amounts reported_ These estimates and judgements
are continually reviewed and are based on experien￿ an¢J other faelors, including expectations
of future events that are believed lo be Teasonable under the circumstances. The Trustèes
consider that there are no svjnificanl estimates orjudgemenls affecting these accounts.
Fund Accounting
Unrestricted funds are available for use al the discretion of Ihe tnjslees in furtherance of Ihe
purposes of the charity.
Designated funds are unrestricted funds eamiarked by the truslees for specific purposes.
Reslricled funds are subjected to restricb.ons on their expenditure imposed by the donor.
10-

Barrow Citizens Advice Bureau
Notes to the Financial Statements (￿n11n￿O￿l
Year Ended 31 March 2026
Accounting Policies (cvntintsedl
Income
All income is included in the statement of financial aclivities when Ihe chaiity is enlilled lo the
income, any perfom)anee related conditions attached have been mel or are fully within Ihe
control of the charity. the income is eonsrdered probable and the amount can be quantified with
reasonable accuracy. The following speufi¢ poli￿eS are applied to particular calegories of
income..
Donations and legacy income 15 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 mel. the legacy
is Irealed as a contingent asset and ¢Jisdosed rf material. Grants. where entitlement is not
conditional on the delivery of a specific performan￿ by the charity, ar8 recognised when the
charity becomes Unconditional￿ entitled lo the grant.
Donated services an(i facilities are in¢lvded al the value to the charity, being the amount the
charity would have been willing lo pay lo obtain services or facililies of equivalent economic
benefit on the open market.
Investment income is irbcluded when receivable.
Income from charitsble trading aetNity is acc(MJnted for when eamed.
IncorTbe from grants, where rekted to performance and specific deliverables. are accounted for
as the charity eams the right lo consideration by ils performance.
Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure indudes any
VAT whieh cannot be fully recovered. and is reported as part of the expenditure to which il
relates=
Costs of raising funds comprtse the costs assoaaled with aitr8cling dOnat￿nS. grants and
legacies and the costs of trading for lundraising purposes.
Charitable expenditure comprises those costs incurred by Ihe charity in the delivery of ils
activities and services for its beneficiaries. It includes both costs that can be allocaled direcuy to
such activities and those costs of an indirect nature necessary to support them.
Other expenditure includes all expenditure that is neilher retated to raising funds for the charity
nor part of ils expenditure on charitable aclivities.
All costs are allocated between the expenditu￿ categortes of Ihe SOFA on a basis designed to
reflect the use of the resource. Costs relab.ng to a particular activity are allocated direcuy. others
are apportioned based on the number of staff working on each project.
Tangible Assets
All fixed assets a￿ initially recorded at cost.
11

Barrow Citizens Advice Bureau
Notes to the Financial Statements (etsftllfttsed)
Year Ended 31 March 2026
Accounting Policies (coniTnu8d)
Depreciation
Depre¢ialion 15 ¢al¢ulated so as to ￿lte off the cost or valuation of an asset. less its residual
value, over the useful economi¢ lrfe of that asset as follows.
Office Equipment
Computer Equipment
Property Improvements
33% straight line
33% straight line
Over length of lease
Impairrnent of Fixed Assets
A review for indicators of impairnenl is carried out al each reporting date. with the recoverable
amount being eslimaled where such indicators exisL Where the carrying value exceeds the
recoverable amount. the asset is irnpaired a(xordingly. Prior impaimients are also reviewed for
possible reversal at eath ￿ porting date.
Financial InslTumenls
The charity only has financial assets and liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are inilially recognised at transaction value and
subsequenlly measured at their settlement value.
Defined Contribution Plans
Contributions to defined conlribuknn tA3ns are recognised as an expense in the period irn which
the relaled service is provided. Prepaid contributions are recognised as an asset to the extent
that the prepayment will lead lo a reduction in future paymenls or a cash refvnd.
When contributions are not expected lo be semed wholly wthin 12 months of Ihe end of the
reporting dale in which the employees render the related service, Ihe liability is measured on a
discounted present value basis. The unwinding of the discount is recognised as an expense in
the period in which it arises.
Debtors
Trade and other debtors are recognised al the settlement amount due after arhy trade discount
offered. Prepaymenls are valued al the amwnl prepaid net of any trade discounts due.
Accrued income and tax recoverable is induded at the best estimate of the amounts receivable
at the balance sheet dale.
Cash at Bank and in Hand
Cash at bank and cash in hand indudes cash and short term highty liquid investments with a
short maturity of three months or less from the date of acquisition or opening of the deposit or
similar aceounl.
12-

Barrow Citizens Advice Bureau
Notes to the Financial Statements (contsnuodj
Year Ended 31 Mar¢h 2026
Accountlng Pollcies fcontlnued)
Creditors
Creditors are recognised where the charity has a present ob[￿JaI￿On resulting from a past event
that will probably result in the transfer of funds lo a third paty and the amount due lo settle the
obligation can be measured or eslimaled reliably. Creditors are nomially recognised al their
settlement amwnt after allowing for any trade discounls due.
Taxation
The company is considered to pass the lests set out in Paragraph 1 Schedule 6 of the Finance
Act 2010 and therefore il meeis the definition of a charitable company for UK corporation tax
purposes. Accordingly, the company is potenlially exempl from taxation in respect of income or
capital gaills received within calegories covered by Chapter 3 Part 11 of Ihe Corporation Tax Act
2010 or Section 256 of the taxation of Chargeable Gains Act 1992. to the exlenl that such
income or gains are applied exclusively lo charttable purposes.
Limited by Guarantee
The company is limited by guarantee. At 31st March 2026 Ihere were 8 members each of whom
had undertaken to contribute an amounl nol exceeding £1 in the event of a winding up.
The company is under the contrcl of the board of trust￿ as a body and as suth is not controlled
by any individual.
Donations and Legacies
Unreslricled
Funds
Reslricled Total Funds
Funds
2026
Grants
Hadfield Trust
The Natitinal Lollery Awards For All
2,218
12,000
2.218
12.000
14,218
14.218
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Donations
Donations
51
51
51
51
13-

Barrow Citizens Advice Bureau
Notes to the Financial Statements (contlnu8d)
Year Ended 31 March 2026
Charitable Adivities
Unrestricle(S
Funds
Restricted Total Funds
Funds
2026
Weslmodand a Furness Council - Core granl
Weslmodand a Furness Council- Team Barrow
Social Impact
Weslmodand & Furness Council- Citizens Rep
49.280
49,280
54.600
54,600
IHSF}
MaPS
Cadent
Baywind Trust- Emergency Fund (Frtc)
Westmodand & Fuffle5s Council - Money Athice
project
Mich6lle Scrogham MP BaTTOW and Fumess
MacmillanlCAB welfare benefiis
MaPS Cyber E5senlials Funding
Walney Extension Fund
49.250
89.521
43.506
49,250
89,521
43,506
15,000
15.000
57.060
10,793
29.650
57,060
10,793
29.650
13.056
7.463
13.056
7.463
216,383
202.796
419.179
Unrestricted
Funds
Reslricled TO1￿ Funds
Funds
2D25
Weslmodand & Furness Council- Core grant
MaPS
Weslmodand & Furnèss Council- Money Advice
project
Weslmoiland & Furness Council- Money Advice
Oulreach project
MacmillanlCA8 Welfa￿ benefits
99,280
99.280
55,860
55.860
57,060
57.060
38,365
28,605
223,310
38.365
28.605
55.860
279.170
Investment Income
UnrestrTrcted Total Fund5 Unrestricted TDt21 Funds
Funds
2026
Funds
2025
Bank interest receivable
9.027
9.027
9,937
9,937
14-

Barrow Citizens Advice Bureau
Notes to the Financial Statements (CO￿￿￿{￿d)
Year Ended 31 March 2026
Other Incom8
Unrestricted Total Funds Unrestricted Total Funds
Funds
2026
Funds
2025
Employment allowance
10,500
10,500
5.000
5.000
Expenditure on Charitable Activities by Fund Type
Unreslricted
Funds
Restricted Totsl Funds
Funds
2026
Expenditure on charitsble activtiies
Support costs
175.234
66.056
134.446
47.507
309.680
113.563
241.290
181.953
423,243
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Expend(ture on charitable actwities
Support cost5
200.000
74.075
55.234
17.123
255,234
91.198
274.075
72.357
346,432
10. Expenditure on Charitable Activities by Activity Type
Activities
undertaken
directty Support costs
Tolal funds
2026
Tolal fund
2025
Expend(ture on charitable aclNities
Govemance costs
309.680
112,277
1,286
421.957
1.286
345.232
1.200
309,680
113,563
423.243
346,432
11. Net IncomellExpenditure)
Net incomel{expenditure) is slated after chargin￿{Crediti￿9}=
2026
2025
Depreciation of tangib￿ fixed assets
9.669
9,669
12. Independent Examination Fees
2026
2025
Fees payable lo the independenl examiner for..
Independent examination of the finanual statements
1,250
1.200
15-

Barrow Citizens Advice Bureau
Notes to tho Financial Ststements (wthued)
Year Ended 31 March 2026
13. Staff Costs
The total staff costs and employee beneffts for the reporting period are analysed as folli)ws:
2026
2025
Wages and salaries
Social security eosls
Employer contributions lo pension plans
275,463
31119
21,712
329,294
237,658
20,035
18,556
276,249
The average head count of employees during the year was 12 {2025'. 101- The average number
of full-time equivalent employees during the year is analysed as follows..
2026
2025
No.
Advice and informab'on
12
10
No employee received employee beneffts of more than £60.000 during the year12025.. Nil).
Key Management Personngl
Key management personnel indude all persons that have authotrty and responsibility for
planning, directing and controlling Ihe activities of Ihe charity. The totsl compensation paid to k8y
management personnel for services provNJed lo the charity was £42.14412025.'£27,033).
14. Trusteo Remuneration and Expenses
No trustee has received any remuneratTron during the current or previous year. Trustees were
reimbursed expens8s of £Nil during the year {2025 - £Nill.
15. Transfers Between Funds
During the year £3.850 was transferred from unrestricted lo restricted furmls being match funding
for the MAPS project.
16. Tangible Fixod Assets
Olfice
Equipment
Computer
Property
Equiprnent Improvements
Total
Cost
At 1 April 2025 and 31 March 2026
Depreclation
At 1 April 2025
Charge for the year
At 31 March 2026
1S,486
27,843
105,054
148.383
14.521
965
27.843
35,420
8,704
77,784
9.669
15.486
27.843
44,124
87A53
Carrying amount
At 31 March 2026
60.930
60.930
At 31 March 2025
965
69,634
70.599
16-

Barrow Citizens Advice Bureau
Notes to the Financial Statements {conlinu¢dJ
Year Ended 31 March 2026
17. Debtors
2026
2025
Trade debtors
Prepayments
Accrued income
16,419
1.127
10.692
1,127
2,458
28.238
3,585
18. Creditor5: amounts falling due wilhin one year
2026
2025
Accwals
So&al security and other taxes
Pension creditor
Deferred income
5,745
6,092
3,705
1,817
15,000
2,453
34,583
49.325
26,614
19. Pensions and Other Post Retirernent Benefits
Defined contribution plans
The amount recognised in income or expendilure as an expense in relation lo defined
eonth"bulion plans was £21.712 {2025.. £18,556).
17-

Barrow Citizens Advice Bureau
Notes to the Financial Statements (conlinuedj
Year Ended 31 March 2026
20. Analysis of Charitable Funds
Unrestri¢t¢d funds
At
1 April 2025
At 31 March
2026
Income Expenditure
Transfers
General Reserves
Capital Fund
Contractual
commitments lo staff
First Contact Service
103.591
70.599
235,910
(231.6211
{9,669}
65,264
173.144
60.930
20.779
214.082
5,200
(74.314}
13.8501
25.979
139.768
409,051
235,910
(241,290}
399,821
At
1 April 2024
At 31 March
2025
Income Expenditure
Transfers
General Reseryes
Capital Fund
Front line services in
24125
Contractual
commitments to staff
First Contact Servi
138.399
80.268
238.298
{264,406)
19.669)
(8,700}
103,591
70,599
56.126
(56,1261
32,481
150,384
111,7021
63.698
20,779
214,082
457.658
238,298
1274.0751
112,8301
409.051
Funds have been designated for the following purposes..
First Contact service.. The semce conlinued lo o￿tate al a loss as combined funding was
insufficient lo meet current staffing leveL8. Last year we desrgnated £214,082 lo Cover the period
lo March 2027 and the balance remaining to meet this commitment is £139,768 al 31 Mar¢h
2026.
Contractual obligations to staff= This is essential to meet polenlial redundancy costs for all
eligible staff sh(￿Id projects end. We have designated £25.979 for this financial year.
18-

Barrow Citizens Advice Bureau
Notes to the Financial Statsm?nts (¢onllDuqdJ
Year Ended 31 March 2026
20. Analysis of Charitable Funds (e¢)ntihvÈd)
Restrlcted funds
At
1 April 2025
At 31 March
2026
Income Expenditure
Transfers
MaPS
MaPS Cybef Essentials
Funding
Emergency Fund
Building work
Cadenl
Citizens Representative
National Lottery Awards
For All
Walney Extension
Community Fund
Hadfield Tnjst
89,521
(93.371)
3.850
13.056
113,056)
{500}
13.706
5.665
13.206
5.665
13,639
11.554
43.506
49.250
{29,8671
{37.6961
12.000
12.000
7,463
2.218
{7.463)
2.218
19.371
217.014
(181,9531
3,850
58.282
At
1 April 2024
At 31 March
2025
Income Expenditure
Transfers
MaPS
Emergency Fund
Building work
55.860
{68.690)
13.667)
12.830
17.373
5,665
13,706
5,665
23,038
55.860
172.357)
12.830
19,371
19-

Barrow Citizens Advice Bureau
Notes to the Flnanclal Ststements (coftllnued)
Year Ended 31 March 2026
20. Analysis of Charitable Funds (continu¢d)
The Money Advice Servtce prqecl is funded by the Money AdV￿e and Pensions servi￿ in
partnership with Citizens Advice. The contract funds debt caseworker hours al Barrow CAB.
MaPS Cyber Essentials Funding- To supwrt achiewng Cyber E55entia15 certificatK)n
National Lottery Awards for AJI - IT infrastructure and digital resilience
Emergency Fund - Cumbria County Counul and the Bayvind Communily Energy Trust provided
grants to enable Barrow CAB to provhje support to individuaL% struggling lo meet their energy
costs.
Cadent- A grant lo enable specific adwce on all energy rdaled matters.
Citizens Represenlalive - A granl to fund the Citizens Represenlalive role lo prevent poverty for
people wlh complex needs.
Walney Extension Community Fund - A grant lo support the delivery of telephone advice.
Hadfield Trust- This grant is for the purchase of office fumi(ure.
21. Analysls of Net Assets Between Funds
Unrestricted
Funds
Restricted Total Funds
Funds
2026
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
60.930
388.216
{49,325}
399.821
60,930
446,498
(49.325)
458.103
58.282
58.282
Unreslricted
Funds
Reslricled Total Funds
Funds
2025
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
70.599
365.c￿6
{26.614}
409.051
70,599
384,437
(25,6141
428,422
19,371
19.371
22. Operating Lease Commitments
The lolal future minimum lease payments under rK)n-canCd1ab￿ Operating leases are as follows..
2026
2025
Not later than 1 year
Later than 1 year and nol later than 5 years
Later than 5 years
10
40
18
10
40
28
68
78
-20-

Barrow Citizens Advice Bureau
Notes to the Financial StaterneTrts fwfynuedj
Year Ended 31 March 2026
23. Transactlons With Connected Charities
During the year Ms C Thomhill (CEO) was aLso a tNstee of Cilyzens Advice CLrmbria (CACI, a
¢onsortium of Ihe Citizens Advice Bureaux in Cumbria. The following fuThJing has been received
through CAC during the year-.
2026
Macmillan Cancer Support
29,650
21

Barrow Citizens Advice Bureau
Managemenl Infomiation
Ygar Endgd 31 March 2026
The Following Pages Do Not Form Part of Ihe Financial Statements.

Barrow Citizens Advice Bureau
Detailed Statement of Financial Activities
Year Ended 31 March 2026
2026
2025
Income and endowments
Donations and legacies
Donations
Hadfield Trust
The National Lottery Awards For All
51
2.218
12.000
14.218
51
Charitable activities
Weslmorland & Furness Council- Core granl
Weslmorland & Fumess Council- Team Barrow Soaal Impact
Weslfflorland & Fumess CouTrcil- Citszens Rep (HSF)
MaPS
Cadenl
Baywind Trust- Emergency Funcj (HTC)
Westmorland & Furness Council - Money Advice project
Michelle Scrogham MP Barrow and Fumess
Weslmorland & Furness Council- Money Advi￿ Outreach project
Ma¢millanlCAB welfare benefits
Maps Cyber Essentials Funding
Walney Extension Fund
49,280
54.600
49,250
89,521
43,506
15,000
57,060
10,793
99.280
55.860
57.060
38,365
28.605
29.650
13.056
7,463
419,179
279.170
Investment income
Bank interest receivable
9.027
9.937
Other Income
Employment allowance
10,500
5,000
Total income
452.924
294,158
-23-

Barrow Citizens Advice Bureau
Detsiled Statement of Finan¢lal Actlvities {GonbftuedJ
Year Ended 31 March 2026
2026
2025
Expenditure
Activities undertaken direedy
Wages & salaries
NIC
Pension costs
Postage. stationery arKI other office costs
Emergency fvnd disbursements
Travel
Training
Sundry costs
239.623
31119
21.712
1.932
500
186
7.560
6,048
309.680
207.373
20.035
18,556
3,667
5.212
391
255.234
Support costs
Wages and salaries
Rent, rates and waler
Light & heat
Insurance
Cleaning, waste collection. repairs and rnainter￿n
L&P fees
Telephone
Postage, stalionery and other off￿ costs
Depreciation
Computer expenses
Travel and training
Other staff and volunteer costs
3S,840
10
5.781
2.759
4.919
17.820
11.539
7.569
9.669
13,869
1.526
976
30,285
274
3.536
1,655
5,543
22,602
8.9g9
6,366
9,669
886
143
40
112.277
89.998
Governance costs
Accountancy fees
1,286
1,200
346,432
Total expenditure
423.243
Net in¢omel{expenditure)
29.681
(52.274}
-24-