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. 2 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** 1. Annual Report 2020/2021 covering page 2. Bankers, Solicitors, Auditors, Statement of Internal Control 3. Citizens Advice Service—here to help 4. Contents page 5. Chair and Chief Executives' forwards 6. Supporting our paid staff 7. Thanks to all our volunteers 8. How we helped local people during 2021 –2022 9. Generalist Advice Services 10. Money and Debt Advice 11. 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.** 14. Help through Crisis 15. Pension wise 16. Acknowledging our funders 17. Citizens Advice helps people find a way forward 4 ## **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** 5 **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** 6 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** 8 **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”** 9 **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. 10 **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. 11 **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 12 **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. 13 **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** 14 ## **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. 15 **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)** 16 **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** 17 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 stalen￿￿t 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 D1￿CtorS 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¢ T￿￿te¢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 In￿teeS 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 Cl￿rilY 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¢C￿S￿l]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 prou￿tiOn 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 ba￿d on cvidence gal￿d 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 T￿￿1¢eS confjrm 1113t they havc complied with fh¢ir duties in dcliverill& public benefit in a￿ordanCe 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 a￿aS 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. enSll￿d 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, requ1￿MentS 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 yearared 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 resp￿1 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 ￿tsIr￿S- 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 ￿gulatIo￿lS. 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 n￿Y 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 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 Ye￿1r 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 b￿n 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 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 stalen￿￿t 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 D1￿CtorS 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¢ T￿￿te¢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 In￿teeS 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 Cl￿rilY 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¢C￿S￿l]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 prou￿tiOn 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 ba￿d on cvidence gal￿d 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 T￿￿1¢eS confjrm 1113t they havc complied with fh¢ir duties in dcliverill& public benefit in a￿ordanCe 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 a￿aS 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. enSll￿d 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, requ1￿MentS 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 yearared 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 resp￿1 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 ￿tsIr￿S- 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 ￿gulatIo￿lS. 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 n￿Y 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 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 Ye￿1r 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 b￿n 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