2022-03-31-accounts - Citizens Advice Lancashire West

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

cltlzens advice Lancashire West Annual Report 2021/2022 Company number 3835274 Charity Number 1078558 FCA: FRN 617644 ice

Bankers, Solicitors, Auditors, Statement of Internal Control

Citizens Advice Lancashire West

Bankers:

Barclays Bank, 54 Lombard Street, London, EC3P 3AH.
CAF Bank Limited, Kings Hill, West Malling, Kent, ME19 4TA.
Yorkshire Bank, Account Management Services, Bering House, Mariner Court, Clydebank Business Park, Glasgow, G81 2NR.
Santander, Middle Office Operations, Santander, 298 Deansgate, Manchester, M3 4HH.
Scottish Widows Bank, 67 Morrison Street, Edinburgh, EH3 8YJ

Solicitors

John Hardwick, Kevills, 5 Park Road, Chorley, PR7 1QS.

Auditors/Independent Examiners

Smith and Goulding & Co Chartered Accountants, 2/4 Southport Road, Chorley, PR7 1LD.

Statement of Internal Control

The trustee board of Citizens Advice Lancashire West oversee the information security of all personal information of our clients, staff, funders and strategic partners that is processed. Citizens Advice Lancashire West hold joint responsibility for client data that is held in our case management system, with the national Citizens Advice Service. An information assurance management team exists to ensure the confidentiality, integrity and availability of all personal and sensitive data is maintained to a level which is compliant with the requirements the General Data Protection Regulation and Data Protection Act 2018.

Here to help the airns of the service citizens advice Lancashire West The Citizens Advice service: here to help We can all face problems that seem complicated or intimidating. At Citizens Advice, we believe no one should have to face these problems without good qualityi independent advice. When we say we're here for everyone, we really mean it. People rely on us because we're independent and totally impartial The Citi2ens Advice service offers free, confidential advice online, over the phone and in person. When we say we're for everyone, we mean it. People rely on us because we're independent and totally impartial. No one else sees 50 many people with so many different kinds of problems, and that give5 us a unique insight into the challenges people are facing today. With the right evidence, we can show big organisations - from companies right up to the government - how they can make things better for people. That's why we're here.. to give people the knowledge and the confidence they need to find their way forward,. whoever they are, and whatever their problem.

Contents

Annual Report 2020/2021 covering page
Bankers, Solicitors, Auditors, Statement of Internal Control
Citizens Advice Service—here to help
Contents page
Chair and Chief Executives' forwards
Supporting our paid staff
Thanks to all our volunteers
How we helped local people during 2021 –2022
Generalist Advice Services
Money and Debt Advice
Energy 12. Welfare Benefits 13. Help To Claim

The pandemic redefined life as we knew it. As a local service we were there to help local people find a path through the uncertainty.

Help through Crisis
Pension wise
Acknowledging our funders 17. Citizens Advice helps people find a way forward

Chair’s Report

This year for all of us was eventful. We moved away from the immediate operational effects of the pandemic, furlough ended together with most of the government imposed restrictions. I reflect that at Citizens Advice Lancashire West we worked throughout the pandemic, we did not furlough our staff, our staff learnt new methods of working and we delivered the service. Unfortunately, we lost many good volunteers. Volunteers are at the very heart and soul of our organisation.

We are addressing that loss in many ways including collaboration with universities and other organisations to attract the talent we need.

Our success depends upon senior leadership, staff, and volunteers without whose magnificent efforts we would achieve very little.

I would like to also thank our institutional funders for their help and support.

John Crompton

Chief Executive’s foreword

In the year 2021-2022 the value and commitment of our volunteers has never been more evident. Despite personal challenges for some, they have continued to come day after day to give their time for free to support their communities.

As the need for our services increases year on year, we are very aware of the demands this places on both new and existing volunteers, but I am pleased to say our volunteers continue to meet that challenge.

communities and how they wish to engage with us, developing our on-line offering as well as our face to face and telephone services. Again our staff and volunteers have accommodated the need for flexibility in our service offer to ensure local people have a service upon which they can rely.

Going forward into 2022-23 our support will be needed more and more as many in our communities face challenges they may not have ever experienced. At Citizens Advice Lancashire West, we believe no one should have to face problems alone, which is why our advice is always free. To meet demand, the need to increase our volunteer numbers is of paramount importance and the Trustee Board have made this a priority for 2022-23.

Once again, may I take this opportunity to thank our statutory, community and third sector partners for their continued support of the Charity. Their commitment is vital to ensuring every resident is able to access free confidential advice online, over the phone and in person.

Finally, it is with regret that I have to report the sad passing of one of our valued colleagues, Guy Simpson, who worked tirelessly for Citizens Advice Lancashire West for over nine years.

Diane Gradwell

Supporting our 42 paid staff throughout the pandemic and beyond

We are a disability confident employer

All staff have access to free Employee Assistance Programme to support both them and their families

Staff can access wellbeing platforms for mental health and wellbeing support through Bird and Togetherall

Many thanks to all of our volunteers citizens advice Lancashire West Many thanks to all our volunteers who gave 129,000.00 worth of hours to support the local clients of Citizens Advice Lancashire West during 2021- 2022. (calculation is based on the living wage)

How the service helped local people during 2021—2022

We opened 26,812 new cases in 2021—2022

Call answered on Advice Client contacts overall Clients helped with Debt Visits to the website Household Support Fund line processed 10,859 45,148 985 255,975 £137,250.00

Pension wise Energy Advice Help to Claim Help through Crisis Fuel Vouchers contacts contacts Contacts contacts processed 6958 1783 3282 430 £42,120.00

Generalist Advice Services

Generalist Advice Services

We have continued to meet the standards set within the framework for advice at audit each month and exceeded our own expectations of delivering during this pandemic. We started the year on Step 2 of the Roadmap, outdoor gatherings limited to 30 and the ‘rule of 6’ indoors. First of the vaccinations were invited from March 2021 onwards though it would be July 2021 before the remaining restrictions started to lift. After 18 months, the Coronavirus Job Retention Scheme (CJRS) also came to an end on 30 September 2021. The offices remained closed to clients apart from the most vulnerable and again the volunteers have been outstanding in their continued support in providing information and advice to our clients.

Top 5 issues	The Chorley, Skelmersdale and Fleetwood ofces were Census Centre's during March 2021 and all appointments took place
Debt	via telephone call.
Universal Credit
Benefts and Tax Credits	Our new IT and sofphone systems have bedded in well. Both staf and volunteers use the instant messaging and video call-
Financial Services & Capability	ing features on a daily basis.
Housing	We lost a small number of volunteers over the year but also
Our clients	gained new trainees.
60% female, 40% male 5% disabled	The Towngate ofce in Leyland was closed and a new ofce opened in West Paddock, the Civic Centre.
44% long term health conditon
51% no health conditon
92% white

“It was a breath of fresh air to hear a friendly voice rather than an automated one. Citizens Advice does wonders for people’s lives”

Money and Debt Advice

During the pandemic and lockdown in 2021 –2022 we saw a decrease in clients coming for debt advice due to payment holidays and restrictions on enforcement and eviction/repossession activities from lenders and creditors.
This year 146 more local clients came to us for advice showing that clients are now ready to start managing their debts again.
In July 2021 we resumed face to face services and our new telephone debt helpline model has allowed us to increase our advice capacity and help more clients than ever before.
Credit cards became our most prevalent debt overtaking unsecured loans.
We have seen an increase of 36% in clients coming to us this year with council tax arrears and it has risen to our second most common debt.
One of our biggest increases is for clients with water debts where we have seen an increase in clients asking for help by 47%.
We have also seen 28% more clients with energy debts and we expect this curve to continue as clients struggle to afford to top up their meters and pay their ongoing direct debits.

Many clients who contact us are now on prepayment meters, struggling to top up, and are concerned about the future of energy prices. More clients than ever are self disconnecting as they prioritise other essentials such as food and rent over electricity and heating.

Energy

Energy Advice Programme (EAP)

We were able to advise 40 clients about their complex energy issues, ranging from erroneous switches, back billing by suppliers, fitting of prepayment meters to pay off energy debts and issues around Supplier of Last Resort, after a current supplier ceased trading.
The target set for this round of funding was 130 cases based on the previous year's success. This year national Citizens Advice (CitA) introduced Quality Dip-Checks and firmer
requirements for case recording with an expectation of most clients with complex issues and who met the eligibility criteria for the EAP project taking around 3 hours of adviser time.
The impact of this was that not only have fewer clients come forward with energy issues, but the amount of time on each case was also much longer than before. From feedback at
Energy Lead meetings, it has been clear that we were not the only local office that experienced these challenges and assurances have been given by CitA that targets would be adjusted for next year if they secure funding for the project.

Big Energy Saving Network

This project has continued for another year in the same format; raising awareness of energy-saving actions, alerting people to eligibility for the Warm Home Discount and ensuring
consumers could register for their supplier’s Priority Services Register if they were eligible.
Unlike previous years where the project had to be delivered at outreach locations, a concession was made in light of Covid and the ongoing restrictions of face-to-face services.
Our targets this year were 50 client interaction sessions with 30% agreeing to provide feedback about the service they were offered. We were given permission to restrict the
interaction to other channels of communication, including email and telephone.
In total 51 clients, new to energy advice, were offered information about their energy usage and how to get the support they needed from their supplier, with 19 giving consent to
provide feedback.

Fuel Vouchers

As with previous years, across the financial year we have assisted in delivering this service from two different schemes. The first scheme, via the Energy Saving Trust/CitA distributed
via Charis, ran from May 2021 to September 2021 and over the course of 4 months we assisted in distributing 116 voucher codes (ranging from £28 to £49) to 101 clients.
The second scheme run by the Fuel Bank Foundation/CitA and distributed via Auriga started on 14/2/22. Between the start of this scheme and the end of the financial year, we
assisted in distributing 84 vouchers to 73 clients at £49 per voucher.
In just 5 months the demand for this short-term help increased from less than one a week to 14 a week; this may be due to increased awareness of this type of support we could
offer, however it may also be an indication that households were already starting to feel the pinch. We feel confident in the demand for this support will continue into the next financial year as more families struggle to pay for their energy usage.

Welfare Benefits Specialist

In the year under review we saw the Pandemic continue to wreak havoc. One of the main casualties was health care assessments for clients who had to undergo a work capability assessment or a medical assessment for Personal Independence payment (PIP).

Before the pandemic the norm was for the medical assessors to see people face to face, however because of the pandemic the use of the telephone is now the norm not the exception. Put simply, the lack of face to face contact prevents the health care assessors, no matter how well trained, to pick up on non-verbal signals and see for themselves how a client’s disabilities disrupt their lives. The result is that many more people are being rejected because they have not been able to see an assessor face to face. Getting that decision overturned is time consuming and highly stressful for the client. Thankfully we have two volunteer advisers who specialise in appeals who can assist and their track record is such that we win far more than we lose. Despite the chaos caused by the Pandemic and the significant decline in appeals being heard, in the year under review we succeeded in winning all 6 appeals generating £4,901.00 in benefits.

No one should underestimate how life changing these awards are; for all it is the end of a long, hard and stressful road lasting at least 12 and up to 18 months. The joy of winning and getting backdated the benefits that they were due in the first place cannot be adequately described; it has been, for all, life changing.

Another of the by-products of the Pandemic has been the increase in the numbers of clients citing anxiety and depression as a reason why they deserve PIP and other disability benefits. Unfortunately many people who come to us cannot put into words just how the debilitating conditions of anxiety and depression combine to disrupt their lives so we are their voice and scribe. However, what is always needed is strong medical evidence from their GP and mental health specialist. Regrettably despite that being requested it is not always available with the result that the client loses out.

I am often asked why do I and my colleagues devote our free time and talent to Citizens Advice. My answer is always the same we offer a helping hand to all that need it when they need it most. Being non-judgemental and above all acting with care and compassion.

In these challenging times I know that sometimes compassion fatigue can creep in but from all I see and hear thanks to the constant help and support we get from all the paid staff, that, is not the case here.

Neil Williams BEM

Volunteer Welfare Benefit Specialist

Help to Claim (Universal Credit)

Help to Claim — supporting clients in claiming Universal Credit

The Help to Claim service delivers dedicated advice to help clients navigate the complexities of Universal Credit.

For our delivery area, all KPI Measures remained green across the board for each quarter of 2021-22 with the team delivering the advice at a high level of quality and maximum availability across phone and webchat channels.

Advisers helped clients to understand how their circumstances determine their entitlement and gave the client clarity on what they could receive from Universal Credit, such as:

Helping people to know if they are entitled to claim Universal Credit and calculating what their circumstances mean they could be entitled to
Preparing and supporting clients with the activities needed to make and maintain a claim for Universal Credit
Identifying when a client’s circumstances meant a non-digital route would be needed for a client to successfully maintain a claim and taking direct action in helping those clients engage with the DWP
Help clients understand what their entitlement to support with Housing costs would be, what evidence they would need to provide and helping them understand the procedures to challenge it when awards were incorrect
Explaining to clients that changes need to be reported to their claims to help them avoid the pitfalls of not reporting a relevant change in circumstances in the required time frames
Highlighting where a work search requirement could be imposed on the client and what they would need to do to meet those requirements to maintain their claim.

Help Through Crisis—people in crisis

Our Help Through Crisis project continues to support and assist vulnerable people living in Chorley and South Ribble.

Key Facts

In the year to 31st March 2022 we have assisted a further 200 vulnerable people helping them achieve their goals and enabling them to prepare for the future.

Due to the various lockdowns and local restrictions caused by the impact of the Covid 19 pandemic the project continued to use different methods of communication to support vulnerable clients. This was achieved by telephone, web chat, zoom/whats app.

People with existing issues of anxiety and depression were worse during the pandemic. Everyone was extremely grateful for regular telephone calls. Many said it was the only time they had spoken to someone else that week.

As some restrictions lifted we have been able to carry out some face to face meetings with social distancing in place.

Help Through Crisis case study

51-year-old single female living on her own in a housing association property. Client has long term health issues including bipolar, social anxiety, high blood pressure, heart and thyroid issues and has self- harmed on a number of occasions. Client had been in receipt of a number of means tested benefits however after a review she was deemed fit to work by the DWP and all benefits were stopped leaving the client with no income to pay bills, buy food and unable to pay for the prescriptions that she needed

The client was assisted with appealing the benefit decision, provided with food bank vouchers and helped with her prescription charges.

Due to our intervention all benefits are now back in place which has greatly improved the client’s circumstances and has decreased her levels of stress which were affecting her mental and physical health

Client is extremely grateful for all the help and support provided both emotionally and practically and expressed her gratitude. Client stated, “I feel in a much better place now, have stopped self-harming and am able to cope much better as a result of the support given. I would not hesitate to recommend the service to others Thank you “

Citizens Advice helped me find a way forward

Pension wise

April 2021 marked 1 year since the transition to a full telephony service. The issues of the transition were past, people had become used to lockdown and furlough and consistency was now the main target.

We had 5824 bookings between March 2021 and April 2022, an increase of 682 from the 2020-2021 year. It is possible that more people were looking to retire early due to the pandemic.

We remained among the top performers nationally, consistently remaining in the top 5 in all areas. We had a high availability to actual appointment percentage at 88%. This was 7% over the national average and is due to the large range of time slots we offer compared to other locations. We were also below the national average for appointment length and at 101% utilisation, well above the national average of 93%.

April was also when we rebranded from MaPS to MoneyHelper. The website didn’t launch until June though. This led to some confusion and concern among clients but the Pension Wise name remained which helped maintain the levels of trust and security that clients already felt.

Mid July saw the end of Covid restrictions in the UK. We did see a drop off in bookings through August until the end of the year, possibly in relation to people coming off furlough. This was in line with national expectations.

The British Sign Language service continued to grow. Requests increased significantly, and booked appointments nearly doubled compared to the same time period of 2020-2021.

1 Guider left through ill health and three more retired. 5 new Guiders were recruited throughout the year. Of these; 1 Guider left during the training; 1 left during his probation period; 1 is now active and delivering appointments and two will finish their training by April 2022.

Acknowledging our funders

Local Authority Funders

Chorley Borough Council South Ribble Borough Council West Lancashire Borough Council Wyre Borough Council

Local Authority Funding allowed us to attract other funding from: Money Advice and Pensions Service (Debt and Pension wise) Big Energy Savings Network Energy Advice Programme Big Lottery—Help Through Crisis Project Good Things Foundation (Census) Help to Claim (Universal credit Project)

Helping people find a way forward

Citizens Advice helps people find a way forward.

We provide free, confidential and independent advice to help people overcome their problems.

We are a voice for our clients and consumers on the issues that matter to them.

We value diversity, champion equality, and challenge discrimination and harassment.

We’re here for everyone.

www.citizensadvicelancashirewest.org.uk

Company Nujnber 3835274 CITIZENS ADVICE LANCASHIRE WEST TRUSTFES, REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022 Registered Charity Number: 1078558

CITIZENS ADVICE LANCASHIRE IVEST CONTENTS Page Triist¢es' report Ito6 Ind¢pend¢nl auditovs report 7t09 Statcm¢nt of fJnan¢ial thetivities 10 Balllnce sheet stalent of cash flows 12 Not¢s to the financial stalements 13to21

REPORT OF THE TRUSTEESOF CITIZENS ADVICE LANCASHIRE WEST YEAR ENDED 31 hlARCH 2022 The Tnistees. who act as D1CtorS for the piwposes of company laiv. present their rcport, which also incorporates the DirecloTS' report as reqiiired by company laiv, and the fjnancial 5talemenls for the yeai ending 31 March 2022. Ileference and adtninistrlltive details Citizens Advice Lancashire West's principal office a]MJ ils register¢d otTic¢ for company law purpo5¢5 is at 35-39 Market Sire¢t. Chorley, PR7 2SW. Il is a registered charily (no. 1078558) and a company limited by ¥llaranlce (no. 3835274). rebFisiered in En¥land & Wales. It 15 governed by its Articles of Association, datcd 4 Dcccmber 2018. Th¢ Tte¢s, wlio act ag Directots for th¢ purposes of company law. present their rcport, which also incorporales the dirwtors, report as reqiiired by company laiv, and the flnancial statements for the year ending 31 March 2022. Tr115ffees ftiiil Directors Tli# Tru91¢Ls ivho s¢rved during th¢ y¢ar and on ihc date of the approval of this report are.. John Cromplon Anthony Harrison Robert Sage Pal Darlinb Jeai)nie Stirlin¥ Jane Whittington K¢viii Hodg¢s Joliii WcTrugh Patrick Egan Cllr Gordoii Franc¢ Cllr Paul Elli59n Cllr Jamcs Flannery Cllr Adam tcs Cllr Yvow)¢ Gagen Chair Vice-chair Treasurer El¢cl¢d Memb¢r Elccled Mcfftber Elected Member Elecied Member Elccicd iMLmbcr (resigned 1319121) Elected MLmber Chorley Boroiigh Council Wyrc Borough Council Soiilli Ribble Borough Council Wesi Lancashire Borough Council (resignod 2615121) Wesl Lancashire Borough Coimcil (appoinl¢d 1817120?21 Collij)lij, Secvelarj, Dian¢ Gradivcll Siru¢ture* governance and management Th¢ Trust¢cs mcot at least foiir limes per year plu5 the Annual Geneial Meeting. There is a Finance Sub-committee and PersotkJ)el SILb-CornJMitte¢ who both IiaY¢ th¢ir own term5 of ference atKI report to the tnain Trn5t Board. Triisiees, Ivho re 11 Iso Direclors of the Company. are apw)inled in accordanc¢ with the Articles of Association of the Chcirity. In thl financial year 2021122. one Trusiee ivas notninated from each of Chorley, South Ribble. Wyr¢ and West Lancashirc Borough Counchls. Th¢ Trustccs BoaTd plays a cnKiai role in giving th¢ strategic direction and vision for the charity. The TNstee Board Ov¢r¢S tlic financcs, scts recrnitment and ndraiSIng priorities and is resw>nsible for ensuring the viability of the chartty. Tli¢y 11£2VC rcspon5ibility for managing risk al ¢nsuring intemal conlrols operate effectiv¢ly. The InteeS rec¢ive no P¢2ynicnt for thcir services. Tnislees are recruited through an open and IrJn5parent selection and interview pri)c¢55. Recruitment lo the trll5tee board ,iints 10 rcfleet the diversily of the community iviihiii which the charity is local¢d, vacancies being promoicd both internally and ¢xt¢rnally. and via th¢ charity's website. We seek indiYidua15 wjih thc skills and vision needcd to provide sound lead¢iship. Neiv truslee5 are invitcd to initial discussions ivith th¢ Chair alx>ut tlie nature and purpose of th¢ charlty and are th¢n invited to att¢nd and observe trust¢c m¢¢tings. Aft¢r their appointmenl new trustees are provided with an induction pack, acccss to on-line information and trustee trdining.

REPORT OF TIIE TRUSTEES OF CITIZENS ADVICE LANCASHIRE WEsr YEAR ENDED 31 hqARCH 2022 Structure. govern#nce and management (contd) Th¢ y-to-day management of ihe ClrilY is del¢¥ated to thc Chief Execulive, Diane Gradivell, who is assisted by key per50nii¢l covering finance. project nianagemenl and qualily assurdnce. The charity'5 services are Qarricd out by paid mernbers of staff assisted by a large numb¢r of volunieets who giv¢ g¢nerously of their time. Appraisal of th¢ Chief Execiitiye is Ihe re5ponsibilily of the Iru5te¢ board. This ensures the Chief Executiv¢ has all the resources and siipport n¢c¢ssary to perforni sil¢CSl]Y and io provid¢ the opportunity to discuss how the organisation is perfoiming against key contracts. The Chief Execiiiive's remunerdtion is set by evaluation against set critcria to ensure fairness and cqiiality, and iaking inio Elccount a niimber of factors such as job evaluation score. external benchmaTking, inteinal benchmarking and the particular rol¢ undertaken. The chailty also employs or us¢s the following.. Balikers - Barclays BAnk. 38 Fishergatc. Prestoffj IaDcashirc PRI 2AD & CAF Batth, ?5 Kings Hill Avenue. Kin85 Hill, We51 Malling, Kent ME19 4JQ ALcoiintan15- Smith & Goulding Limiied. 2-4 Southporl Road. Choiley. lallcashire PR7 ILD. Solicitors- Kevills, 5 Park Road, Chorley, PR7 IQS Objects and A¢tivitRe5 The charity wa5 first establish¢d for the proutiOn of any charitable purpos¢ by the advancemcnt of eduehtion, th protection of health and the r¢li¢f of wverty. sicknw and distress, for Ihe bellefit of ihe communitl¢S it serves. To achieve i15 le¥al purpose. the ¢harity remains committcd to providing rtee, confidential advice to ¢vcrybody regardless of raLe, gender. di541bJlily, 5exiial oricnt¢ilion. age or nutionality across all ils aieas of benefit. Advic¢ and information is provided on a ivide range of subjccts incliEdiTr¥ debi. wclfar¢ benefits. housin& emplo)Yhent, Consumer i55ues. rclationships. family maiters. health, ¢dii¢ation. distrimination, irnmigrydlion atld th¢ law, together with casework specifjcally in debt and welfare benefils. The charity also supports individwls and families exp¢riencing domestic abus¢. The service 15 provided face to face, by lelephon¢, by email, webchat. througli digital help Centr and via its w¢bsite at Th¢ Charity is fiilly Lommilted lo compliance ivith ihe requirements of the General Data Protection Regulation IGDPR). DatLg ProlcLlion Act 2018 1¢ nd any 5ucccssor legis181ion Iiogeihci. thc 'data prole¢iion legislation.). Citizen5 Advice is coniniitted lo a policy of proieciing the rights and freedoms of indii'idiials with respect to th¢ processing of their pcrsotjal and special category personal data. Thc Charity is also huthorised and regiilat¢d by The Financial Conduct Authorily- FRN-. 617644. The Trustee Board ¢ontinu&lly a55C5SCS its slratcgic plan bad on cvidence gald through consultation wilh stakeholders and needs assessments. The Busines5 and Developmcnl Plan 15 refr¢shcd annually and i5 monitored throughout the year. These ongoing long-t¢rm goals also remain the charity's aim5 and objec¢iv¢5 in the short term during each accounting peTiod and its activities ar¢ intended to achi¢ th¢5e ¢nds. Piiblic beiiefil slftienieiil The T1¢eS confjrm 1113t they havc complied with fh¢ir duties in dcliverill& public benefit in aordanCe with th¢ cliarily's aims and have had due regard to thc guidanc¢ gn public benefit published by the Charitie5 Cornmission in exeTcising their duties.

REPORT OF THE TRUSTEES OF CITIZkNS ADVICE LANCASHIRE WEST YEAR ENDED 31 MARCH 2022 Development, activities gnd achievements thi5 year To ¢nablc thc achiev¢mcnt of its aims and obj¢cliv¢s, th¢ charity provides advice in conjiinction with a number ofpartncrs and throiLL?h a variety of projcets. W¢ continu¢d to op¢rat¢ all scrvices and nctIOnS via phone and digital channels, with remote acce5S to all resoilrces for both staff and volunteer5. N¢w shared resources were also built to enabl¢ a more effici¢n¢ clÈenl jouin¢y. During this y¢ar Ihc phas¢d rctiirn to office locations for all staff and volunletrs ivas intioduced, whilst the ability to ac¢¢ss syst¢m5 r¢motcly ivas maintained. Our W¢bsit¢ and 59cial m¢dia were constgntly updated 10 ¥ive th¢ latest news for both our s¢rvice delivery and other local s¢rvi¢e5. Once again, this year ha5 not been without challenge, but thanks lo the dedication of our staff and volunteers we wer¢ able lo cnsiir¢ sllstained access for ¢li¢nts to all our s¢rvi¢¢s. This has ensured Ciltzens Advice service user5 were able to acc¢ss wholc range of advice and support projwts to me¢t their ne¢ds. Once again, throughout 2021-2022 Ihc Charity has mel all its contractual obligation5 and achieved all performarhce related oiitcomes, in teims of Cllses dealt with diiring the year. Thi5 has enablcd tli¢ Charity to continue meeting bod) its short and long-tcrm objwtives by providing th¢ advic¢ and 5UPPOrt rwuir¢d to improve the Circumstances of its s¢rvi¢e users. Our digital help centres continu¢d to ¢nabl¢ us to 5UPWTrrt clients who nccded sUPPOrt to make on lin¢ applications a] ¢nhan¢¢ tl)cir skills. The digital cent$ hav¢ pr(Trvided much nceded support to those individuals who are digitally ¢xcludcd throughoiit our ar¢as of bcnefit. Oiir nicmbership of Citizens Advkc¢ VLS confirnicd and onc¢ again the charity was graded 5 across all aaS in th¢ LcLidcrsliip Sclf-A5SC55ment. 5 bcing thc highc5t achievable scorc. Outeomos #Nd Bcnellts All the ch¢2rity's work ¢llsiirtys the public are abl¢ to benefLt from access lo information. advice and ¢a5cwork to support tlicm to r¢solvc tlieir individual and family problems. This in lurn ha5 improved economic well-being. enSlld rctenlion of accommod2L tion. improved he£ilih and ivell-bein¥ and given local peopl¢ ih¢ confid¢nc¢ to manage future challenges. GiiidatLC¢ piovid¢d by the Charity Commission on public benefit has infortned the work of th¢ Trustees in reviewing the aims and objects of the chic rity. The main soiirces of fiinding are shown in the noles to the accoiints. The fuifjlmerht of th¢ various funders, requ1MentS during ihe ar has enabled the charily to meel its own key objeclÈves as ha5 the expenditur¢ this year, particularly on slaffin¥ £osls. The resiills for the year including the impact of changes in futKiing 5treHin5 ar¢ as set out in the Slatetn¢nt of Financ%al ActLVLties rflnd associated notes to the accounts. The income fjgurcs denionstrat¢ tlic continuing trend of greater Icv¢ls of r¢5tricted fiindin¥ compared to previous years and the expenditur¢ rcfl¢¢ts th¢ risc in the costs requir¢d to monage tliis typ¢ of fundii)¥. The ch?L rity'5 financial position ai Ihe year<nd mainS strong as t out in the Balan0¢ Sh¢et and is considcrcd fiirth¢r as part of th¢ Res¢rY¢s Policy revieiv below. Future Development5 MainlL2ining s¢rviccs, which mcct local demand is once again oui focus. Working witli ow partners we are committed lo maiiilaining acccs5ible local 5ervÈces, Ivhich rntel all our communities. nccds. Th¢ Charity will be working to ¢t]swe all existillg contracts evidence VL?luc for money as ivell as qualily of service deliry. Oncc the reeruiimenl aTrd Ir¥ijnÈn¥ of volunteers is of prime importance 10 eThsure w¢ ar¢ able to maintain services tliroiiglioilt our areas of benefit. Re-en¥a¥in8 ¢xisiiii¥ voluniecrs. who wejr rcslin& during thc Covid-19 lockdoiyn. has provcd challen¥ing as many have taken Ihe opportunit), 10 review iheir petsonal priorities. Thc Charity is aware of the n¢ed to ensure all tli0sc ivho voluntcor f¢¢1 w¢ll suppoiled and valued. ReClI[nent 15 a niajor strdtegic priority for TTUSte¢5.

REPORT OF TIIE TRUSTEES OF CITIZENS ADVICE LANCASHIRE IVEST YEAR ENDED 31 MARCH 2022 Reserves Investment Polley In thE course of tlie year thc TAt¢¢$ havc iindertaken a review of the rc5crYcs policy. The policy is to Maintain a Gcoeral Reserve <ind a Maintenancc and Devclopmtynt Reserye. The putw)se ofthe General Reserve is to cover p¢riods of financial difficulty and to provide siiffjcient fund5 for a sniooih wind-up of ihe company should this ever become nec¢ssary in the cv¢iil of a major funder withdrawing support. which woiild involvc considerable redundancy costs due ¢0 the long- term mployment of core slalT. The Trustees feel that this Rcs¢rv¢ should not fall below 3 nx)nths' exp¢nditure and. in thc event Ihcil the Cotnpany Gcn¢ral Rc5¢rv¢ falls below Ihis level. the Trustees would be concerned that the Company would be failing financially in ivhich case an exil stratC8y would have to be considered. Al 31 March 2022, Ivithout any amendmcnt, the General Reserve stands at £1,130,068. This figure includ¢5 restricted fiillds of £104,814. The Trustees rcconTrniend that the balance of the General Re5erv¢ b¢ reviewed on an annual basis bas¢d on guidelincs from Citizen5 Advice and Cur1 activity levels and is to be left at £8?0,000 as PTeviouslyli.e. approximat¢ly 8 months, expenditiire}. This has been fflainlain¢d due to slaffing levels and the knock4)n ¢ff¢ct of Covid 19. The PLirpos¢ of the M7 intenance and Dcvelopmont Reserve is lo ensufe that the current l¢vel of provision of s¢rvices is mainlciined should there be a shortfall in th¢ l¢vcl of fiinding received. In addition. Éh¢ roscrye funds make provision for any fiitiire development of services. extra staffing given the wide geographical spread w¢ now cover, and additionally to provid¢ ftinds for any futiire asset purchase. Our filnding for tli¢ forthcon)ing twelve months how¢vcr could be reduced as tlic varioiis funders striiggle to meet biidget cuts. As a r¢sult of th¢ possiblc reduclion in incon}¢ diie to possible loss of ¢ontra¢ts and wilh the exp11 nsion of ihe areas in which iv¢ now op¢rnt¢ ivith the addilional costs that this involves, wc are utilising fujids from the Mait]tenat)ce and Developtnent Re5crves and the balancc has been increased in anticipation of this. Based on inform2£ lion ¢iLrr¢ntly available the Trusiees ttre tecotnmending that thc balance of the Nqaintenance and Developnient R¢5¢rv¢ b¢ h¢ld at a l¢Y¢l of £310,068. This fi¥ure iludeS the testri¢tcd ndS totalling £104,814. The ftinds are ciiirently invesied in easily accessiblo ¢a5h d¢posits to balance the possible rcquircment for liquid funds against the reqiiirement to genLrate as high a retllrn on the investnients as possible, while keepin¥ the funds secure from all PQSsibl¢ risk. Currently the ChrItY does noi constrain the investment policy with social. envirOnental or ¢thical matt¢rs. Th¢ Trustees havL accepted that the prevailing mrflrket rates are ciirrently I0rr than they would ivish 8lld the return for the ycar on the investments is the best aV¢iilable tn these circum5tance5. Risk Management Tlie charity has an atjnual budget approved by th¢ Trust¢¢s_ Th¢rc is a regular consideration of ihe financial resillts by the Triigiees, including Ihc rcvicw of vaiiancc fron) biidg¢t and comparison iviih benchmarks. Tlic appropriate se¥regation of duties and delc¥iL lion of ailihorily s been put in plac¢ and th¢r¢ is a regular consideralion of n¢w risks facing thc charity and Ihe Sieps nc¢ded to dcal wilh Ihese. The Tn]st¥¢s ass¢s5 tho major ri5k5 to which the Charity is exposed wilh sy5ten]s in place to ensure their mitigation. Financial risk i5 a major priority and this is mitjgatcd by ¢n5uring a broad lunding portfolio across a range of s¢rvices. which meet Ihe needs of the areas of benefil. whi15t nmintaining a sound r¢ryeS position This assessment is reviewed and agreed by Ihe charily's membership oiganisation Citizens Advice 85 part of its audit process and covcrs tic¢. goveinance. managcment, service delivery, research and canipaigns worl stakcholder relatiojisliips, Lt]g£2g¢m¢nt iviih the wider servic¢, 5ysten11T, ¢qualily and diveisily and fitn¢ss for the fuluie. Th¢ audit reported that the llisation was able to eyidencc all of tlicsc indicators_ The ivide 8coLyrapliical area served ha5 brought with it partlClLlar aiid local elemenls of risk ivliich ar¢ r¢cordcd, rnonitgrcd and mxna¥ed. Inforniation assurance training has been prioritiscd. Coniprehensive. on¥otng r¢porting availabl¢ to thc board miligates of ihose risks. The Trustees hÉLV¢ ass¢ss¢d Ilic ch¢2rily's overall risk as low.

REPORT UF THE TRUSTEES OF CITJZENS ADVICE LANCASHIRE IVEST YEAR ENDED 31 hlARCH 2022 Custodithn Trustee Funds Aft¢r the local Coiincil for Voluntary Service ceascd to Opcfdte in 2012. its sIdual fund5 were passed over to the Bureaux to bt admini5t¢red on the Coiincil's b¢half. The organisalion had chariiable ain in line with the charily'5 own obj¢clives as set out in its gOrning document. Diiring (he y¢ar thc charity has also continued to administer th¢ local distribution of vouch¢rs for the Energy Industry Voluntary Redr¢ss Sch¢me gnd to deal witli the paymeni of DEFRA Emergency Assistance ¥rants on behalf of West Lancs CVS cin(I Wesl Lancs BC, Ivhich arc again organisations wilh sitnilar charitable airn5. In addition, in the curnt year, four Ioccil auihoTItI¢5 Ivlth similar aims also rcqucsled the ¢lSSlStancc of the chaiily in the distribution of vouch¢rs under their scheme5 for individuals experiencing fv¢l poveJ1y and other financial hardskn"p. The ass¢ls of the Council are includ¢d within the chaiily's own funds held within its bank accounts, Ivhich are subject to ongioing ¢ontrol reviews by the Ttustees. The ndS are segre8atcd within the charity's accounting system and are reported to and revi¢wcd by the Trustees on a regular basis throughout thc yrar. Truslees. responsibilitie5 in rel4flon to the fJnaD¢illl Statements The Tnistees Iivho ale also the Directors of the conip2ny for the purp05cs of company law) are respon5iblc for pr¢paring th¢ 'FrLislccs' Annual Report. which also incorporates (he Directors, Report for company laiv purposes. atjd the fitlancial 51atenients in accordance wilh applicabl¢ law and Uniied Kingdom Accouniing Standards includii)g Financial R¢porting Standard 102 Th¢ Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Acceptcd Accounting Practice). Comp<iny Ixw reqiiir¢5 the Tntte$ to prepare financial slatemenis for ¢ach fina]Kial y¢ar which they must not approve Iinless they are slllisfied that tlio financial statements givc a Irue and fair vicw of the stat¢ of affairs of the charitable company and of the profit or Ios5 for that period. In pr¢paring these financial statements. th¢ Directors 8r¢ required to- select suilablc accoiinting policies and apply thern consi5tently' observe th¢ m¢thods and principles in the Chariti¢s SORP- Enak¢ jiidg¢mcnt5 gnd accountin¥ ¢5timatcs ihat arc reasonable and prudent. state i¥h¢ili¢r applicable UK accounting standards have been follow¢d. subject to any material departurcs disc195¢d and ¢xplain¢d tn tli¢ financial statement5= and Prepa th¢ financi2£ I statemenls the going conccrn basis unless it is inappropriat¢ to presum¢ that the ctmrity will conlinuc in opcration. Thc Trnsiee5 are respoE]sibl¢ for keeping adc4iLatc accounting rccords ihat ar¢ sufficient to s11(Trw and explain thc charitable company's transactions and diwlose wilh reic sonable accuracy at any lime ihe financial position of the charitabl¢ compaiiy and enablE thetn to enSlLie that thc fJnanci1¢ I stalemenis ¢oniply ivith ihc Cotnpani¢s Act 2006. Th¢y are also responsible for safegiiaiditlg thc 5sels of Ihc charitable company and hence for tsking reasonabl¢ Steps for Ihe pr¢vention and dctection of fraiid n(1 other iriegiilmiiltes. In so far as the Trustees are aware.. there is no relevant audit informatlOD of which the chariiable company's autbtors are unaware. and Ihe Trustees have taken all thc steps thal they ought io have taken lo mtLk¢ themselves awar¢ of any r¢l¢vant audit information and to establish that the chariiable company's auditOTS are awarc of that information.

REPORT OF THE TRUSTEES OF CITIZENS ADVICE LANCASHIRE WEST YEAR EIYDED 31 MARCH 211Z2 Auditor$ The aildilors Smith & Goulding Limited will b¢ prowsed for rEapintMeftt in accordan¢¢ with Section 144(2) of the Charities Act 201 Small company rule$ These accounts hav¢ b¢¢n pr¢pared in accordance with the special provisions telaiiTr¥ to companics 5ubjeet to the small compiÉ nies. re¥itne within Part 15 of th¢ Conipanics Act 2006 and Èn aceordarfe with the Governing lThstTumenl. This report has been approved by the Board of TrllSt and is signed on its half. Signtd on behalf of the Board of Tru5tee$ D#ted: 24 92- Mr. R. Sage. Dlrector And Trustee

REPORI" OF THE INDEPENDENT AUDITORS TO THF. TRUSTEES OF CITIZENS ADVICE LANCASHIRE WEST Opinion Wc hav¢ auditcd th¢ financial stat¢m¢nt5 of Citizen5 Advice Lancashire Wlst (Ihe 'tharity"} for th¢ year ended 31 March 2022 on pages 10 to 21 which cornprise (he statent of Financial Activities, the Balance Sheet and notcs lo the financial sIAtements. including a siimmary of significant accounting polici¢5. The financial reporiing fiatnework that has been applied in their preparalion is applicable law and United Kingdom A¢wunting Standards, including Financial Rcporling Standard 102.. The Financial Rcporting Standard applicabl¢ in the UK and Republic of Ircland (United Kin¥dotn G¢n¢rally AcLepted Accounting Pnclice}. This report is mcide solely to the Charity's Irusiees. as a b(Kly. in accordanc¢ with S¢ction 144 of Ihe Charities Act 2011 and regiilations made under Seciion 154 of that Act. The Irustees have electcd for lh¢ financial stalemenls to be auditcd in accordance ivith the Charities Act 2011 rather Ihan ihE Companies Act 2006. Our audit work has been undertaken so that iyc might slate to the Ch7 rity's triL5tecs thosc matters that w¢ ar¢ requtred to stale to them in auditor's r¢port and for no oihei purpose. To the fullest extent permilled by law we do not acccpt or a5sllm¢ r¢5ponsibility to anyone oth¢r than the Charily's trustees as a body, for our audit work. (or this reFK)rt 01 for the OPLIUOn5 we hav¢ formed. In our opinion, tlie fJnan¢ial slat¢rn¢nt5'. give a trii¢ and fair vi¢w of th¢ stat¢ of the Charity's affairs as at 31 March 2022 and of it5 incoming resources and pplication of r¢soiirccs, incliiding its income and expcnditure, for the year then ended- have been propcrly prCpar in accordance with United Kingdom Generally Accepted Accounting Prdctice. have been prepared in accordance wilh Ihe requiremcnis of the Cotnpanies Aci 2006. Basls for oplnlon Wt conduiltd our aiidil in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. OUT responsibililies ilnder those standards are furlher desctibed in the Auditor's re5ponsibilitl¢s for the audit of the financial stat¢nien15 section of 01 report. We atr independent of the Charity in a¢¢ordan¢¢ with ethical requiiements (hat are relevaiil to OUT aiidit of lh¢ fin<lncial staternents ID the UK. including FRC'S Eihical Standard and we have fulfJll¢d our other ethical responsibilities in accordance with fhese feqiliremenls. We beli¢v¢ that th¢ audit evidence ive have obtaincd is siifficient and appropriate to provide a basis for our opinion. Con¢lu5ion reloting to going concern lil aiiditing thc fjnajicial stlIe¢ts. lye have concliided that the trusfee5 U5¢ of the going concern basis of accounting in (he preparatioii of Ilie financ)al siai¢menls is appropriaie. Based on the work we have pcrfornied, we have not identified any maitrial uncertainlies relating to events or conditions Ihcil, individiially or ColltIve[y, may cast significant doiibt on the charity's ability to ¢onlinue as a going concern for perii¥J ofai least Iwelvc months from when the fJnan¢ial staterncnts are aulhorised for issue. OILr responsibilities and the responsibilities of the INstees with respeci to goin¥ conc¢rn ar¢ described in the relevant sections of Ihis rert. Other inforniation Tlity oth¢r infornialion cornpri5es the infornution included in the anthual rcport othcr tlian the financial sthtenietkts and our Au(lilor's report Ilicrcon. Th¢ trust¢¢s ar¢ r¢5ponsible for the other information contained ivithin the annual r¢port. Our opinion on the fiiiancial stat¢m¢nts docs not cover the other information and, except to the extent otherwise ¢xplicitly stated in our report, Ive do not express any form of assidCe conclusion thereon. In ionnection with oiir audit of th¢ fjnancial statements. our responsibility is lo the o¢her information and, in doing so, consider wheihcr thc other information is malerially inconslstent with the financial slatemenls or our knowledge obtain¢d in Ihc audit or 0lh¢rivise appeiL rs lo be terIallY niisstaied. Ir we idcntify Silch nl¢r]8[ inconsistencies or apparent matCTial missl2L t¢ni¢nts, we aic fcqiiire(I to determine ¥vheiher there is a material fftisstaten)ent in lh¢ financial slalemynls or tD£2l¢rial misstat¢ment of the other inforfflation. If. bl¢ sed on the work ive hav¢ p¢rformcd, wc conclude that there is a m£2lerial snisslatcJM¢nl of this other infortnation. we are reqiiired to report that fact. Wc have nothing lo r¢port in thi5 re¥ard.

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF CITIZENS ADVICE LANCASHIRE IVEST Opinion on other nigtter prescribed by the Companles Act 2006 In our opinioj) bL2scd on tlic ivork iwdert2£ ken in the coiirse of oiir aiidit Ihc information given in the Irustees, report. which includes the directots. ieport propaTed for the purposes of company law, for thc financial year for ivhich Ihc financial statements ate pEq>ared is coJ]sist¢nt with the financial statem¢nts' and the directors. r¢port includ¢d within the tn15tKs' report has been prepared in accordance with applicabl¢ l¢gal reqiiiiemenls. Mgtlers ivliich ive are required to report bv exceplion It] thc li¥ht of the knoivlcd¥c ajid iindcrstanding of tli¢ Chafily and its environment obtained in thc course of th¢ audit. w¢ have noi identified terIal misstatements in (he TnLSt¢es' Annual Report. We have nothing to report in resp1 of th¢ following maiieis in relation io which the Chariti¢s Act 2011 requires us to r¢port to you if, in our opinÉon'. dequate accounting records have not been kept or relurns adequate for our audit hav¢ not b¢cn received from branches not visited by us. the financial siaiements are not in agreement with the accounting rteords arKI tsIrS- we have not obtained all the information and explanations necessary for th¢ purp05cs of our audit. th¢ dircctors iv¢r¢ n(Ft cntitlcd to pr¢parc th¢ financial stalemcnts in accordjnce with Ihe small cornpanics, regime and kc advantage of tlie sm¢211 conipanie5' exemption from the requirement to piepaie a strat¢gic rcport. Respon$ibilities of the Trustee5 As cxplc?ii)¢d m(Trrc fiilly in th¢ Irustc¢s' rcsponsibilitlcs Statement Sel out on page 5. the trnstees are responsible for th¢ prcparation of th¢ financial stat¢mcnts in accordancc with the applicable financial reporting framework and for being salisficd that thcy give a IruL fair view. and for siich inlcrnal control a5 thcy dctcrmine is necessary to enable the preparation of fin#nci411 siaiemLnis ihai are free from wnaierial mis51atemenl. whelher due to fraud or crror. In preparing the financi1¢ I siatemenw the trnslees are responsible for assessing the Charity's ability to continue as a going oi)cerii. disclosijig. as applicL2ble, niL2llers related io going concern and using the going ¢oiicem basis ofaccounling iinless the Irllst¢es either intend to liqiiidale the Chaiily or lo cease operations. or have no realistic alt¢rnative but to do so. Auditor'5 respon$ibililie5 for the audit of tht financial stthtements Oiir objectlVCS re to obtain reasOtLttble a5SiLiance about whcther the fjnancial statements a5 a whole a free from matcrial tnisslatement. Ivhciher du¢ to fraud or etror. and to issue auditor's report Ihat incllld¢s our opinion. As part of An audit in ccordance with the ISA5 (UK). we exercise professional judgtnEnt and tllaintain prof¢5sional 5ceplicism throughout the audit. Rc2¢ sonablc assiir¢incc is a high Icycl of assiiranc¢ but is not a guarantcc that aTh audit conducled in acetsrdancc with ISAS (UK) will always delect a material misstatcmenl ivhen it Cxisls. Misstalemenls can arise from fraud OT error and ar¢ considered mic leriic l if. individuolly or in th¢ aggTcgatc, thcy could reasonably be expected to influ¢nce the economic decisions of Iisers taken on the basis of thes¢ rtnancial statements. Irr<¥iilarilies, including frau(I, arc instances of non-compliance iviih laws and gulatIolS. W¢ d¢sign procedures in lin¢ with oiir responsibilities, oulltncd above, to delcct matcrial miss¢atcmcnls in respeci of irtegularili¢5 includin8 fraud. Our approaLh to identifying and 9$ssing the risks of mat¢rial misstatement ITh respecl o( int8ulaiities, including fraud and non-Lomplj£TrniL with laws ¢lrtd r¢¥iLlations. was a5 folloivs.. the cnga¥ement partner ensiired ihat the engagement leam collectively had the appropriat¢ cornpetcThce, apL?bilitses and skills io identify or recognise non-compliance wilh applicable laws and rogiilations. we identified the laws and regulations applicable to the charilable company tIiTough discussions with trustees and other management, and frotn our commercial knoivledge a¥Ld experi¢nc¢ of the charity sector- we focused on sptLific laiv5 and regulations which we considered nY have a direct tnaterial ¢ff¢ct on the rinancial slatcmcnt5 Qr the operations of ihe charily. includin¥ Ihe Conipani¢5 Act 2006, taxation legislation and dala protcclion, ¢mploym¢nt. enviionmenial and healih atkd safely le8151ation:

REPORT OF THE IIYDEPENDENT AUDITORS TO THE TRUSTEES OF CITIZENS ADVICE LANCASHIRE IVEST we clssessed the extent of complian¢¢ ivith th¢12ws and regulations idenlifled abov¢ through making enquiries of man<igenienl and inspectin¥ le¥al corr¢spond¢ncc,' and identifjed laws regillalions w¢ro communicated within ihe audit ieam regularly and th¢ team remained alert to insianccs of non-coffipliance throughout tli¢ audit. Wc assess¢d Ili¢ sus¢¢plibility of the company's financial sthiemenls to material mi5Statcment, including obtsining an iiiidt15tandinbJ of how fraud might oc¢ur, by.. mllking enqiiiiies of [naleMent as to whe{¢ th¢y considered there vas susceplibility to fraud, their knowledge of actual, suspected and alleged fraud- and onsid¢ring thc int¢rnal contro15 in place to mitigale risks of fraud athl non-complianc¢ wilh laws and regulalions. To address the risk of fraud through nnag¢ent bias and overyide of contro& we: p¢rform¢d analytical procedures to identify any unusiial or unexpeckd relationships- testedjoiirn2£ l entries to identify iinusual Iransaciions" ¢1nd assessed whether judgements and assumptions mad¢ in det¢rniining th¢ accounting estimates were indicative of polcnlial bias. In rcsponsc to thc risk of irrcgularities and non-¢omplian¢e with laws and regulations. we designed procedures which iiicludcd, but were not limited 10: agr¢cin&J financial staternent disclosure5 to underlying 511PPOrting documentatio r¢adit)g the miniites gf me¢ting5 of ihosc chaTg¢d with governance- enquiring of manag¢ment as to actual and potential liligaiion and claims. and reviewing correspondence wilh relevani regulaiots and Ihc con]pany's legal adVIr$. Tlicre are inherent limililtions iii our aiidil procedures described above. The more remtsyed (hat laws and regulalitsns are from f17ClaI tri2nsaction5, th¢ Icss likcly it is that we would become aware of non-compliance. Audiltng standards also limit Ihc audit proc¢diircs fcqiiircd to identify non-compliance ivith laws alld regulations lo enquiry of thc directors and other management and the inspection of regulatory and legal correspondence. ifany. Material misstatements that arise due lo fraud can be harder to detect that tknse that arise from ¢rror as they may involve deliberate concealment or collusion. A further des¢Tiplion of our responsibilities foi the audil of the financial 51atenKnts is located on the Financial R¢porting Council's web51te at.. iTrTr%'iY.Irc.o .Iikl<1udilot5res 115ibilities. Thi5 dcscriplion forn]s part of our audilor's report. SMITH &. GOULDING LI[[TED Chartered Aeeountants & Stdltutory Audiior 2-4 Soulliport Road Cliorley Lancashire PR7 ILD Dat. S" O 202{

CITIZENS ADVICE LANCASHIRE IVEST sTATEIENT OF FINANCIAL AcfiviTIES INCLUDING IINCOME AND EXPENDITURE ACCOUNT DOR'IHE YEAR ENDED 31 hlARCH 2022 Unrest- ric¢ed Funds Rest- ricted Funds Total Funds 2022 Total Funds 2021 Note5 Income and endoivments from: Donations and legc1cies Oth¢r trading activities Income from Investments Incomc from Charitable activities Provision of advic¢ 92,879 10,166 3,842 92,879 10,166 3,842 99,101 9,071 5.023 132 218 l (M)1412 133 630 1245 601 Total incorne Expenditure on: Expeii(liluie On Rais1118 funds 1207 3,083 4,290 4,472 Expendilure on Chiirilable aclivtties Provision of advice 100084 1028 134 1 128 218 13JO 869 Total expenditure Net inroniellexpenditure) an(1 n¢t movement in funds before transfers 137.814 {29.805} 108.009 23,455 Tran5fer5 betiveen funds 17 Net moi'em¢nt in fund5 for th¢ vear 137.814 {29,8051 108,009 23,455 Reconciliation of funds: Total funds brought forward 887 440 134619 1022 059 Total funds Carried foriv&rd All of Ihc above Tesiilts are derived from continuing op¢rations. There were no incoffting re50urc¢s attributable to eoxraphical maTkels oia15ide the United Kingdom 12021 ngnc). All g2iJis and losses iecognised in th¢ ycar incliided above. The profil for Ihr year for Companies Act putP05es compii5es the JJ¢t incomelexpendilure for the y¢ar and was £108.009 (2021 £23.455). The notes on pa¥es 13 to 21 form part of these financial stat¢m¢nts. An L2nalysi5 of th¢ comparativc figur¢s for 2021 15 5cI out in notc 6 of the accollnls. 10-

CITIZENS ADVICE LANCASHIRE WEST BALANCESHEET AS AT 31 MARCH 2022 2022 2021 Note5 Fixed assels: ngible assets Investments 1.768 1.035 287 138 288.173 12 1.768 Current assets: Dcbtors Cash at batth and in hand 13 14 8.839 1239 329 44,558 780 034 Total current assets 1.248,168 824,592 Liabilitle5: Crcdilors.. Amoui)ts falling dil¢ Wtthin otte year 15 Net eurrent assets 11283(M) 733 886 Total net assets The funds of the Charitv: Unrotricled incom¢ funds Rcslri¢tcd incomc $ 17 17 1,025.254 104814 887,440 Total chai-ity fund5 17 Thc notc5 Qn pa¥e5 13 to 21 form part of thes¢ flnancial stat¢menl& For the financial year in que5tton. the company wa5 entltled to exemption from audil und¢r swtion 477 of the Cornpanies Act 2006 relating lo small companies. No memb¢rs have required the company to obtain an audil of its accounts for the year in question in accordance with Section 476 of Ilie Companies Act 2006; The directors acknowledgc th¢ir resPOlh5ibilities for complying wilh the rwwr¢m¢nt5 Of thc Act with respect to aecounting rccords and for thc pr¢paration of a¢¢owJtS. These accoiints have been prepared in accordancc ivith th¢ special provisions of Part 15 of the Companies Act 2006 relating to Small companies and constilLlte the annual ac¢owits r¢quired by the Companies Act 2006 and are for circulation to members of the company. These financial statements were approved by the Board of Tnl¢eS and authorised for i&8ue on.. and are signed on ils behalf by.. VQ Ir. R. Sagt, Direetor & Trustee Company Registration Number: 3834274

CITIZENS ADVICE LANCASHIRE IVEST STATEMENT OF CASH FLOIVS FOR YEAR ENDED 31 MARCH 2022 2022 2021 Notes Cash tloivs from operthtinE aetivilie5: Net cash provided by (used in) operatinE actiyities 21 17Q967 Cash tloivs from investing ortivitie5: Dividends, interest and rents from inve5tment5 3.842 5,023 Purchase of properly, plant and equipment (2,652) Procc¢ds from sal¢ of investmcntS 287.138 Purchase of inveslmenls Net cash provlded by (used in) investlng activities 288 328 C95h nows from fjnanclng activitles: Net Cash provided by (used inl financing activities Changc in cash and cash eqiiiv?L l¢nts in the rertIng period 459,295 66,671 Cash and cash equivalenls Ilt Ihc be¥inniD¥ of the reporting period 780 034 713 363 Cash and cish equivalents 4t thc end of Ihe reporting period 22 The notes on pages 13 to 21 form part of these financial stalements. 12

CITIZENS ADVICE LANCASHIRE IVEST NOTES TO THE FINAIYCIAL STATEMENTS FOII THE YEAR ENDED 31 MARCH 20ZZ General information Citizct]s Advice Lancashire West's principal office and ils rewsteied oifice (or company law purposes is at 35-39 Market Street. Chorley. PR7 2SW. 11 is a rewslered charity (no. 1078558} and a company limited by guarallt {no. 3835274), regist¢r¢d in England & Wal¢5. Statement of compliance Thest fin<2nci¢?I Sic11emenis have been prePad in compliance with the PToYisions of FRS 102 'The Financial Reporiing Siandard applicable in the UK and the Republic of Ireland,. Accounting policie5 lal Basis of preparatlo The financial statements have been prepared in accordance iviih Accounting and Reporting by Charities.. Statem¢Jit of Recommended Practice applicable to charities preparing their accowit5 in aW0rda¢ with the Financial Reporting Standard applicable in the UK and Republic of Ircland IfRS 1021 (effcctiv¢ l January 2015) - (Charities SORP {FRS 1021. the Financial Reporting Stsndard applicable in tlie UK and Republic of Ireland (FRS 102) and the Comp8ni¢s Act. The charity meets the definition of a public benefil entily under FRS 102. The financial slatements have been pr¢paTed uiider the historical cost convention. The financial statemenls are prepared in sterling which is the functional curr¢ncy of the entlty. Monetary amounls in these financial stalements are rounded to the nearest £. The triLStees consider that the a. t)0 material un¢¢rtainti¢s about tho charity's ability to continue as a going concern. The preparation of th¢ financial statements Itiay requÈre the tnistees lo tnake jiidgements, estin)at¢s and assumptions tliat £2ffi¢t thty amoiints reported for asse15 2L nd liabilitie5 al the balance sheet dale and the amounts report¢d for income and cxpenditiire diLriTr¥ ihe )rar. HOW¢r. the nalure of ¢stimaiion means that the actual outcomes could diff¢r from those estirnaies. The jiidgLmenls that have had the most signifjcant eff¢ct on thc amounts recognised in the financial stal¢nienls relates to the ¢s¢imate of th¢ iiseful cconomic Iivc5 Of ihc vario$ fixed assets in th¢ accounts for the puypose of the dcpreciation charge and th¢ a11gcation meihods used for the apportionment of expenditu b¢tween the various restri¢t¢d and linstriCt¢d projccls. The catryin¥ vlIu¢ of Ihe fixed assels after depreciation Is di105¢d in the notes to th¢ a¢counts. Ib) Fund Accounting Unrestricted incomc ftinds comprisc a¢ciin)iilated SUTpluses and deficit5 on general fund5 that are ayailablc for use at Ilit discretion of the twstees in ftirtlieran¢¢ of the general objectives of the charity and (hal hav¢ not bc¢n designated for other purposes. Restricted income fid5 ar¢ fiinds subject to sp¢cial conditions impos¢d by thc donor and are not available for purposes other than those 5pccificd by the donor. {¢) Intome recoEnition Tuinovei is the amoiinl derived from ordinary activiti¢s and is Staled ret of VAT. All income is Tecognised once th¢ harily has enliilement to the income, it is probabl¢ that ihe in¢onic will b¢ rw¢iv¢d and the amount of incom¢ rcceivable can be measiired reliably. Donation5 and grants arc in¢lud¢d in incoming r¢souTces when they are ieLeivable. except wli¢n th¢ donors sp¢¢ify that they miLSt be ilsed in futtlle accounlitlg peiiods or doiiors. ¢onditions have not been fiilfilled, whcn th¢ income is deferred. Inleresl on fund5 held on deposit Is included when reccivable and Ihe ¢inM)unl can b¢ m¢asured reliably by the charily. Oiher income is recognised when the service has b¢en p¢iformed. -13-

CITIZEIYS ADVICE LANCASHIRE WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 {d) Expenditure re¢ognlflon Expcnditiirc is included in the Stat¢m¢nt of Financial Activities on an accrual basis. inclusive of any VAT which cannot be recoY¢r¢d. Exp¢nditI is recogni5ed on¢¢ thcrc is a Icgal or constructiv¢ obligation to make a payEneJit to a third party. it is probable that seltlernent will be required and th¢ amount of the obligattoji can be measured reliably. Resources expended are incliided in the Statement of Financial Aciivities on an accNals basLS. Lnclusive of any VAT which cannot b¢ recovered. All ¢xp¢nditiir¢ has been classified under headings that aggregate all costs related to that catcgory. Where costs cannot b¢ attributcd to particular funds. thcy hav¢ bc¢n allocated to aclivities on ihe basis orth¢ level of staff allocated to the fiinding rw¢iv¢d. Fiindrai5ing costs and dir¢¢t charitable 515, whi¢h comprise all costs id¢ntifi¢d a5 wholly or mainly attributable to chicving thc objects of th¢ charity, in¢lud¢ staff costs, wholly or maijily attributable support costs and an pportionmcnt of generdl ovcrhcads. Support ¢95ts include all expenditur¢ not directly related io fundraising or haritLgbl¢ a¢tivities. wh¢ applicable, such ¢0sts apportlODcd to charitablc activilic5 on the basis of staff costs Gov¢rnan¢¢ ¢05ts r¢prc5¢nt ih¢ audit fee5 and th¢ ¢ost of thc charity's annual g¢n¢ral mccting. lel Pen51Qli C05tS Tlie charity has a defjthed contribiilion 5chcme and the pension charge r¢ptrsent5 the amount payabl¢ by th¢ charity to the (und for the year. The costs of the deflned contiibiilion Scheme are Chaiged a¥aLlh51 the fllnds of th¢ charity using the tnelhodology set out above. lfj Opergting le8$e ngreements R¢nt£2ls applic2£ bl¢ to op¢rL?ting l¢ases ivhere subslatllially all of the betLefLts and risks of own¢r5hip remain with the lessor are charged on a straight-lin¢ baSL5 over the l¢rm of th¢ l¢as¢. (g} Tangible fixed a55ets F ixcd L?5sets are Stat in th¢ accounts at cost less depreciAtion. Individual fixed assets costing £1,000 or nre are apitalised in the accounts. The carrying values of tangible fixed assels are reviewed for impairment if ev¢nt5 or ¢lianges in circurnstan¢es indicate that the carrying value may nol be recoverable. The cost less estimhled r¢5idual valu¢ of IT and tcl¢phon¢ ¢qiiipllKnt is deprecialed ovei Ihtee yeats on a slraight-line basi% hs a result of th¢ short ¢xp¢ctcd vs¢ful ¢conomic lifr. (h) Investment5 Investments are a form of basic flnancial inslnlment and ar¢ r¢cognised at their transaction valu¢. The charity does not acqiiire equity investments, put optjoris, derivatives or oth¢r ¢omplex fjnancial instrum¢nts. (i} Debtors TTaile and other debiors are recogni5¢d at the settlemcnt amount du¢ after any trade discount offered. Prepayments are valued at tlie amount pr¢paid n¢t of any tiade discounis due. I C%Lsh at bank and in hand Cash at bank ?L nd in hand includes cash and short-term liquid inveslments with a short maturity of twelve months or less frotn tl)e date of acqui51tion or opening of the deposit or similar a¢count. Ik) Creditors CTedilors and provisions are recognised ivh¢r¢ th¢ ¢harity has a pro5¢11t obligation rcsuiting from a past event that will probably tesiLIt in the traftsfer of funds to a third party and ihe an)ount du¢ to scltlc the obligation can be measured oi C5timatcd r¢li2L bly. Crcditors and provisions are norrnally recognised at Iheir settlement amount after allowing for any tradc discoiints due_ (l) Flnancial Instruments The charity only h14 s finrfincial assets and financial liabilili¢5 of a kind tt qualify a5 basic finJncial instruments. Basie rinlln¢ial instrum¢nts illltially recognised at transaction value aÈid subsequently measured at their settlement valu¢. 14-

CITIZENS ADVICE LANCASHIRE WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR EJYDED 31 MARCH 2022 Donatlons and legacies 2022 2021 Donations Core fundin¥ grants 379 232 The charily has also benefited from the serViS of unpaid g¢n¢rdl Vollint¢ each year, the vallle of which is not recognised in the accounts. Further Infornli9n, r¢garding th¢ ¢ontribulion made by volunteeis to th¢ charity's aclivilits, is set out in the Trustees. Report. Other triding #ctivities Coiitiibutions to running costs Other income 10.166 9,071 Intome from investments Bank interest received on UK deposits Income from eharltable activitie5 Serviees rendered to other charities Grants for provision of advice 37.667 1095 963 5.861 1239 740 Grants represent income received from various service level agreennts. Granl income und¢r ut]r¢s¢ricted funds incliides llmoiints leaSed to incoming resources from deferred income of £0 (2021 £0). Incom¢ is dcferred in accord¢?nce ivilh flinders. roquiren)ents for th¢ %rvi¢¢ to bc providcd artd r¢50vrces spent over a specific period. The balance of deferred incom¢ at the year-end was £9.467 (2021 £0}. Grant inconK from restricted ndS is shown in note 17 of the 8ccoiints. 15

CITIZEiYS ADVICE LANCASHIRE IVEsr NOTES TO THE FINAIYCIAL s'fATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Statement of Financial Aetivitie5 analysis ofcompgr4tive figures Unrest- ricled Funds Rest- ricted Funds TotAI Fund5 2021 Incomt an(1 endoivments from: Donations and Icga¢i¢s Other trading aciivilies Income frorn invesin)ents Income from charitable activities Provision of advice 99,10 5.683 5.023 99,101 9,071 5.023 3,388 169 191 1245 601 Total incoine endowment5 Expl'nditure on: Expendiiiirc on Raising fiinds 1.277 3.195 4.472 Expcjiditiirc on Charitabl¢ &ctivities'. Provision of advicc 165496 1 165 373 1330 869 Totwl expenditure Net inconiellexpenditure) and nel niovement in fund5 before transfers 19.444 4.011 23.455 Transfers between fiinds 96 96 Net movement in funds for the year 19.540 3.915 23.455 Reconciliation of funds Total fiind5 brought forward 130 704 Totol funds cllrried for1rd Total tpenditUre Direct Costs Support Costs Tolal 21122 Direel C05t5 Support C05¢5 Total 2021 Expellditure ¢htsritAble aetivities: Unrestricted funds Salaries Staff costs orrice Premises Governance costs 46,278 1,132 759 24,703 23.525 168 2.041 1,300 178 69,803 1,300 2.800 26,003 178 112.822 334 1,946 29,820 17,022 129.844 378 3.024 31,389 861 1.078 1,569 861 212 22 16-

CITILkNS ADVICE LAJYCASHIRE WEST NOTF.S TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Total expenditure (contSnued) Direct Costs Supporl Costs Total 21122 Direct Costs Support Costs Total 2021 Expenditure on eharit2ble gctivities: Restricted fund5 Salari¢s Staff cost5 Office Premisc5 Govcrnance costs Other 667.352 24,035 76.816 49.206 133,949 2,405 50.198 2.590 4.151 801.301 26.440 127,014 51,796 4.151 740,034 2.328 155,133 34,800 133,827 873,861 715 3.043 32.253 187,386 1,832 36.632 8,597 8,597 399 834 Thc figilres for oth¢r ¢xp¢ndl1e relat¢ to specific costs for the provision of services by other partn¢rs within the H¢lp Throiigh Crisis proj¢ct. Net in¢omelexpenditure 2022 2021 is stated aftor charging.. Depreci2£ lion Auditor'slcxjminer's remEineralion-Audit fees -other ftnancial services 1,919 3,150 3.150 1.035 3.410 3,410 Staifcosts and numljers Wages and salaries Social S¢curily costs Pension costs 719.780 43.150 841,969 56,187 108952 There are no employees who received employee benefits {exCli1n¥ employer pension cosls) of more than £60,000. Tlie total employee bEtkefits of the Ttusl's key manic geTllenl personnel wer¢ £55,205 12021 £57.4371. The avcrage niimber of cniploye¢5 during the y¢ar was 41 {2021 47) and th¢ av¢rdg¢ mojiihly number of full-tim¢ ¢quiv&lent ¢tnployc¢s incliiding part tim¢ staff dtIl8 thc year analyscd by fvnction was as follows.. - Advisor5 Administration 27 30 10. I'rustees remuneration and ciptns¢$ Tlic TTll5tce5 TcLcxvcd no IcmiLncraiÈon or benLfits from Ihe Lhariiy during thc ycar12021 nolic). No expenses w¢r¢ paid to the IriL%lees durin¥ Ihe year {2021 none). Apart from ihis there were no other related party transacltons duiitlg the year that iequire disclosure (2021 none). 17-

CITIZENS ADVICE LAP4CASHIRE IVEST NOTES TO THE FINAiYCIAL STATEMENTS FOII THE YEAR ENDED 31 MAIICH 2022 I I. Tangible fixed ass¢t5 Equipment Tot1 la} Cost At l April 2021 Additions 96,592 2,652 96.592 2,652 Ai 31 March 2022 (b) Depreciation At l April ?021 Cliarg¢ for ycaT Disposals 95,557 1,919 95,557 1.919 At 31 March 2022 {¢) Written down values At 31 March 2022 At 31 March 2021 2022 2021 12. Fixed asset investjnents Cash deposits.. Ai l April 2021 Addilioiis iEJ year Disposals in year 287,138 287,138 287 138 At 31 Mareh 2022 13. Debtors Trade debtors Prepayments and accnled income 2.598 28,525 44 14. Cash At BAnk Short term UK deposils Cash at bank and in hand 737,631 388,628 412579 800.847 1,279,735 Less amounts held as banker 18

CITIZENS ADVICE LANCASHIRE WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 14. Cash #t Bank (continued) Arnounls held as banker.. - At IApril 2021 Ineome Expendlture At 31 Mareh 2022 Chorley & Soiiih Ribblc CVS Energy Indiistry Volunt£2ry R¢drcss Scheme DEFRA Emerbrency As5j5tanc Household Siipport Fund- Wyrc BC Household SILPPOrt Fund- Chorl¢y BC Htsiisehold Siipport Fund- Soiith Ribble BC Htsusehold Siipport Fund- West Lance BC 2.447 15.735 2.631 2.447 {15,735) (16,330) (88,213) (32,095) 140,784) 14.0(M) 90.0(M> 53.750 50,(XKI 301 1,787 21,655 9,216 212 Afier the local Council for Volwitary Seryice ceased io operAtc in 2012, its r¢sidual fwi(ts were passed over to th¢ BILreau to be administcrcd on th¢ Council's behalf. The organisalion had charitsbl¢ aims in line wilh the charity's own objeclÈves as set out Ill Lts governing document. During the pievioiis Ye1r the charity Wl5 also requested to administer the local distribiltion of vouchers for the Fncrgy Industry Voluntary Redress Scheme and to deal with Ihe paymenl of DEFRA Emergency Assistanc¢ grants on belialf of Wtyst Lancs CVS and West Lancs BC. iyhich ar¢ again or¥anisalions with similar charitable aitn5. In addition. in th¢ ¢urr¢nt y¢ar, four local autlioritics with similar aims also requested the assistanc¢ of the charity in th¢ distTibulion of vouchers undcr th¢ir sch¢mcs for individuals experiencing fuel povetty and oiher flnancial hafdship. The Assets ar¢ incliEded within th¢ ¢harity'5 own fw)ds held in its bank accounts. which ar¢ subject to ongoing control reviews by thc Ttusiees. The filnds arc scgrcgatcd ivithin the charity's accounting system and we reported to and reviewed by the Truslees on a ie¥ular basis throughout thc ycar. 2022 2021 15. Creditors., Amounts falling due within one year Tradc creditors AccnMls and deferred incon 76,635 23,766 16. Commitments under operating leases At 31 March 2022. the Charity had commilments under non-cancellable operdting Icases as set out below.. _ 21J22 2021 Total operating lease paytnents due= Not later than otle year Later than on¢ year and noi later than five year5 L8tcr than fivc ycars 16.200 27,000 19

CITIZENS ADVICE LAf4CASHIRE WEST NOTES TO THE FINANCIAL STATEMEP4TS FOR THE YEAR ENDED 31 MARCH 2022 17. Movement in funds Blfwd at l April 2021 Ineome Eipenditure Tran5fer$ cirivd at 31 March 2022 Unrestricted fund5 General fiinds Restricted funds Mic PS MaPS increased capacity Pensionwise Universal Siipport Help lo Claim Help Throiigh Crisis 21.996 West L2ncs ]3C 15,408 Domestlc %rvi¢¢s 51.426 Citiz¢ns Advicc B'biirtt with Darwen 37.400 Encrgy Advice Pro¥ramtne Good ThiTh¥s Foilndic lion 319.020 24.177 323.062 232,073 23.750 60.000 {319,020) (28.717) {323,062) {232,073) {45,746) {59,592} 4.540 15,816 51.426 37.400 172 13.450 (13.278) 14 The na¢iire and purposc for ea¢h restricfcd fund is determined by the funding bodi¢s pn)viding the grants for th¢ partieiilar projcc15. All grdnt in¢om¢ rc¢¢iY¢d and expenditur¢ incurred is dir¢ctly lat¢d to tho particular project for which funds have bn approved by th¢ particular body conccrncd. The fiinding received through the National Association of Cittz¢ns Advice Bureaux includes the Government Money Advice and Pensions Seryicc (MaPS) for the provision of debt advice scssion5 to members of the public. Additional funding ivas also received for increascd capacity for th¢ 5ervicc tliis year. Funding has also continued from this source foT the Pensionwise project as part of a national initiative to provide guidance for people as a result of the pcnsion Ireedtsms introduced in 2014. Furlher ndIng ivas also rcccivcd for the 5erYice providing suppott to individuals makin¥ their initial Universal Credit claim. The project which comrnenc¢d in 2018 for People in Crisis, wilh fi]ndin8 from th¢ Big Lottery Fund's Help Through Crisis schcme, Ivas complctcd this year and aimed at providing help and siipport to peopl¢ in crisis experiencing high levels of hardship. Fui)ds received from organisalions for the NntLin8 of domestic abusc sorviccs brought forward from ¢arlicr ycars are to be used in due coiirse for the purpose of developing boih the capability and new ways of working to improvr early intervention and pr¢venlion of violer¢ againsl women and girls. Th¢ graiit r¢ceiYed from West Lancs Borough Council for the general provision of InfomalionlAdvicelMon¢y/Debt servi¢¢s iyiihin the Btsroilgh changed lasi year to a restricted form of funding over the period of this multi-year service agr¢¢m¢nt. Funds transferrcd from Citiz¢t]s Advice Blackburn wilh Darwen. when its operations ceased in 2018, ar¢ being held towards the running costs of a digital advice service to supwbrt disadydntaged people in lh¢ Blackbwn with Darwen areAS. Th¢rc has also been filnding received from th¢ En¢Tgy Advice Programme to assist in the rutJnin¥ of various pro8rammcs providing advice and SiLPPOrt io membcrs of the public ivlMF are at risk of fiiel povetty and from the Good Things Foiindatiotl to assist in tunnin¥ a diyital and social inclusion programme in relation to tli¢ 2021 national Census. -20-

CITIZENS ADVICE LANCASHIRE WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAIICH 2022 18. Share eapital Thc company is limited by 8uarante¢ and doe5 not hav¢ a sharc capital. Unrestrieted (ndS Re5tri¢ted funds Total funds 19. Analysis of net assets bet)veen funds Fund balances at 31 March 2022 are represented by= Tangible fjxed assets CILirenl assets 1.768 1 143 354 1,768 1248 168 .145.122 119868 104.814 1.249.936 119868 Credilors.. amounts falling due within one year TOLII funds The Trustees eonsider that the resources ofeach fund are held in the appropria fonn to e¢t the requir¢m¢nts of the flind. 20. Penslon commitments Thc Charity opcratcs a dcfin¢d ¢ontribution pension 5¢h¢rn¢. Citizcns Advic¢ Lan¢ashir¢ P¢nsion Scheme, for all employe¢s. Thc asscts of th¢ sch¢rne arc held pardtelY from thos¢ of thc charity in an ind¢pcndcntly administered fund. Thc pcnsion cost ¢har8¢ rcprcsents contributions payabl¢ by th¢ charity lo th¢ fund in 5P¢¢t of 47 members of Staff 12021 50) and amountcd to £111,595 12021 £108,95?). At th¢ Bala[¢ Shc¢t dat¢, thcrc wcre no unpaid contributions duc to th¢ fvnd 12021 non¢l. Th¢ cliarity has no lÈabilily bcyothd niaking its contributions and payitjg across the deductions for the employees, contributions. 21. Reeonciliation of net ineomel(expenditurt) to net eash floiv from operating aetiYitie$ 2022 2021 Nel incotnel(expendiluiel for the ftporting period (as per the statement of fLnan¢ial actLVLtiesl 108.(N)9 23.455 Adjustments for: Depreciglion charges Dividends, interest and ntS frgm investments {Increasellde¢rea5¢ in debtors Increaselldccrca%) in creditors ,919 (3,842) 35.719 1,035 15,023) 19,262) Net cash Provid by (used in) operallng activities 22. Analysls of cash and cash equivglentS Cash in hand Notice deposits (les% than 3 months) 391 779 643 239 135 Total CL2sh and cash eqiiivalenls 21

Company Nujnber 3835274 CITIZENS ADVICE LANCASHIRE WEST TRUSTFES, REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022 Registered Charity Number: 1078558