2025-03-31-accounts

Annual Report 2024/2025

• Company Number: 3835274

• Charity Number: 1078558

• FCA: 617644 FRN

Bankers

• CAF Bank Limited, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4TA

• Santander, Middle Office Operations, Sovereign House, 298 Deansgate, Manchester, M3 4HH • Scottish Widows Bank, PO Box 883, Leeds, LS1 9TY

• Monmouthshire Building Society, John Frost Square, Newport, South Wales, NP20 1PX

Bankers, Solicitors, Auditors and

Statement of Internal Control

• Charity Bank Ltd, Fosse House, 182 High Street, Tonbridge, TN9 1BE

• Nationwide Building Society, Kings Park Road, Moulton Park, Northampton, NN3 6NW

• Virgin Money, Sunderland, SR43 4JB

Solicitors

• Kevills, 5 Park Road, Chorley, PR7 1QS

Auditors / Independent Examiners

• Smith & Goulding Ltd 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.

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 quality, independent advice.

Here to help - the aims of the service

The Citizens Advice service offers free and confidential advice online, over the phone and in person.

People rely on us because we’re independent and totally impartial. No one else sees so many people with so many different kinds of problems, and that gives 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.

When we say we’re for everyone, we mean it.

1. Covering page

2. Bankers, Solicitors, Auditors and Statement of Internal Control

3. Here to help – the aims of the service

4. Contents

5. Chair’s Report

6. Chief Executive Officer’s Foreword

21. Energy Project

22. Energy Project Cont’d

23. Pension Wise

24. Research and Campaigns Group

25. Acknowledging Funders

26. Helping people find a way

7. Supporting our paid staff

8. Many thanks to all our volunteers

Contents

9. Social Media Posts

10. Blog Posts

11. Newsletter

12. Promotional and Training Videos

13. Looking Ahead

14. Generalist Advice Services

15. Who were our client?

16. What impact did we have? and What do our clients think of us?

17. Money and Debt Advice

18. Welfare Benefits Specialist

19. Help Through Crisis

20. Macmillan Welfare Benefit Advice

On behalf of the trustee board, that I have the honour of being Chair, I would like to thank our trustees, senior management team and all the volunteers and staff for their hard work and dedication in helping those in need.

Many of our clients are all too often the most vulnerable members of society.

During 2024 we strengthened our trustee board through evaluation and skills audit resulting in the appointment of new trustees to contribute to the strategic direction and financial wellbeing of the Charity.

Trustees and advisers, most of which are volunteers, add tremendous value to the services that we are able to offer to local people. Their time is freely given. Thousands of hours of free expertise benefit our local communities, improving overall health, wellbeing and opportunity for improved lives. Advice provision changes the lives of everyone from young children to older generations. We are here for everyone.

Chair’s Report

Citizens Advice Lancashire West relies on local statutory funders to enable us to build on services by attracting project funding. This broadens our offer to local communities and financially supports the generalist service.

Chair’s Report We thank all of our funders for their continued contribution and support. Project funding has the added bonus of providing paid jobs into the community, supporting the local economy. We offer extensive training programmes for those who wish to build a specialist career and who may have little qualification(s) at the start. We are very proud to be a disability confident employer.

During the last twelve months we have utilised social media to attract more volunteers to the service. We have also introduced group training provision in advice for new volunteers joining us. Advice can be very complex and overlapping between specialisms as people's lives are increasingly complex. Our volunteers appreciate a supportive environment in which to learn and progress. It can take 6 months to 2 years to become a competent adviser in the many areas of law we cover. We believe that volunteering for the Citizens Advice service is one of the most difficult voluntary roles that someone can undertake. This level of commitment from our volunteers cannot be commended enough and we are forever grateful to them.

Well done everyone - another successful year.

John Crompton

Chief Executive Officer’s Foreword

In the year 2024-2025, demand for our services remained high, as clients continued to feel the effects of the cost-of-living crisis. To meet this increasing need and to maximise accessibility, we further developed and expanded our delivery channels. This development included improving online presence to raise awareness of our services and to highlight volunteer opportunities.

As ever, we are committed to working collaboratively with our key partners in the statutory and VCFS sectors at a local and national level, to ensure all our clients achieve the best possible outcomes.

Once again, I would like to send a personal thank you to all our dedicated staff and volunteers, without whom we would be unable to provide such a professional holistic service.

My thanks also go out to all our funders, who see the value in supporting services delivered in the heart of local communities, as well as through a host of accessible delivery channels. As always, Citizens Advice Lancashire West is available to everyone - whoever they are and whatever their problem.

Diane Gradwell

We are a disability confident employer

Supporting our paid staff throughout the cost-of-living crisis and

increasing demand on our service

Supporting our 62 paid staff with health and wellbeing support services,

We are positive about employing staff who face challenges in employment, and we make reasonable adjustments as part of our good HR practice.

We offer extensive training and support for both paid staff and volunteers

All staff have access to the free employee assistance programme to support both them and their families

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

Many thanks to all our volunteers

Many thanks to all our volunteers who gave £386,659.00 worth of hours to support our local clients during 2024 - 2025

(calculation is based on the living wage)

Our social media strategy has played a key role in building visibility, driving engagement, and strengthening community ties. Over the past year, we’ve doubled monthly volunteer enquiries - and tripled them with well-targeted paid campaigns.

Through shareable, timely posts across platforms like Facebook, Instagram, and LinkedIn , we’ve raised awareness of our services, supported local campaigns, and created a stronger sense of connection with our audiences. Whether it’s volunteer highlights or behind-the-scenes stories, social media continues to amplify the voice of Citizens Advice Lancashire West in a way that’s authentic, immediate, and impactful.

Social Media

Posts Making a difference within our community

Designs & Presentation by Joe Scales , Social Media & Marketing Lead, CALW

Our blog has quickly become one of the most effective ways we engage, inform, and empower our community. By tackling real-life issues — from housing rights to scam awareness — we've not only built trust but significantly boosted traffic to our website.

Our recent blog on spotting fake parking fine scams became a breakout success,

Blog Posts

driving over 6,148 extra visits to our website. These posts allow us to offer practical advice, deepen public understanding, and reinforce Citizens Advice Lancashire West as a credible, goto source for support.

Every new article contributes to our mission while improving visibility through search engines and social sharing

Designs & Presentation by Joe Scales , Social Media & Marketing Lead, CALW

Our internal newsletter has become the heartbeat of communication

across Citizens Advice Lancashire

West . From day one, the goal was to keep everyone informed, connected, and inspired - especially in remote offices where staff can feel isolated.

Month after month, the response has been overwhelmingly positive, with colleagues calling it “outstanding,” “brilliant,” and “a great way to feel included.

Newsletter

By celebrating achievements, sharing news, and spotlighting stories from across the district, the newsletter fosters a genuine sense of community, alignment, and pride in our collective work.

• “You’ve done us proud.” – Farzana Doctor

• “Outstanding newsletter!” – Amanda Firth

“A brilliant way to feel included.” – Christine Rooney

“Great newsletter Joe, thanks for the updates

• ” – Emma Sylvester

Designs & Presentation by Joe Scales , Social Media & Marketing Lead, CALW

Our promotional and training videos have become essential tools for bringing our work to life . Whether showcasing our services, sharing volunteer stories, or simplifying complex topics, video content allows us to connect with people in a more human and engaging way.

From social media clips to onboarding explainers, these visuals help us reach wider audiences, support staff and volunteer training, and ensure our message is clear, accessible, and impactful - wherever and whenever it’s needed

Promotional & Training Videos

Designs & Presentation by Joe Scales , Social Media & Marketing Lead, CALW

Looking Ahead: Ai innovation for Greater Impact

As we look to the future, our goal is to continue modernising how we connect with the people who need us most. One of the most exciting developments on the horizon is our proposed AI-powered debt support platform - Project Nightlight .

After successfully winning the project with £100,000 funding secured, development work has already begun .

This innovative tool, which we will build in-house, will use a multilingual, trauma-informed chatbot, supported by explainer videos and real-time outreach, to help clients access debt advice anytime — even during late-night hours when traditional services aren’t available.

Why it matters:

• Reaches underserved and anxious clients in their own language, at their own time.

• Reduces strain on advisers by handling FAQs and triaging support.

• Empowers users with empathetic, easy-to-understand guidance — all powered by AI.

By embracing tools like this, we’re not just scaling our reach — we’re transforming how advice can be delivered: more accessible, more inclusive, and more human than eve

Generalist Advice Services

This year has mirrored last year, as issues which are indicators of the Cost-of-Living Crisis have been the prominent markers. Once again energy issues and charitable support are both in the top ten.

How did clients contact us?

• 37% of our clients used email

• 36% of our clients came in face to face

• 20% of our clients used adviceline

What else did we do?

• 1,220 Household Support Fund applications were actioned totalling £220,000

• 6% of our clients used web chat

• 1% of our clients used video calling

• 1,240 applications for charitable support

• 2,026 simple queries were undertaken (client issues which do not require traditional assessment and advice)

• 1,216 general appointments and 5,914 Pension Wise appointments were undertaken

• Our data again shows that face to face is the preferred method of contact for those aged 60 and above. Those under 50 are more comfortable with digital/ and digital is the preferred method of contact for the under 35-year-olds.

• 760 food bank referrals

Who were our clients?

11.3% Prefer not to say 23.4 % Unknown 1.0% Other \ Ethnic Groups 2.4 % Asian or Asian British NN TOTAL CLIENTS ‘ “ 1.0% Black, Black 23,329 British, Caribbean or African =< 0.8% Mixed or Multiple Ethnic Groups / 60.1% White 2.4 % Asian or Asian British

23.4 % Unknown

1.0% Black,Black British Caribbean or African 60.1% White

0.8% Mixed or Multpiple Ethnic Groups 1.0% Other Ethnic Groups

11.3% Prefer not to say

What impact did we have?

• £2.8m expected benefits awards to those assisted with Mandatory Reconsiderations and Appeals on Attendance Allowance, DLA and Personal Independence Payment

What impact did we have? and What do our clients think of us?

• £10.6m expected benefits awards to those assisted with making a benefit application across twelve benefits

• 80% of our clients felt less stressed, depressed or anxious after contacting us for advice

• 77% of our clients felt their physical health had improved after contacting us for advice

What do our clients think of

us?

• 95% of clients would recommend the service to others

• 92% of clients said the service helped them find a way forward

• 83% of clients felt their problem was resolved soon after being advised

• 88% of clients wouldn’t have been able to sort their problem without our help

Money and Debt Advice

Across Lancashire West (Wyre, Chorley, South Ribble, West Lancashire and Blackburn with Darwen), we continued to see strong demand for debt advice throughout 2024/25. This aligns with national trends, where Citizens Advice and other MaPS-funded services experienced record contact volumes due to the ongoing cost-of-living crisis.

Key drivers of debt locally and nationally included persistently high energy prices, council tax arrears, and rent arrears. In our region, council tax and energy debts were the most commonly reported issues , consistent with Citizens Advice data showing that 1 in 2 debt clients nationally faced one or both of these priority arrears. Prepayment meter clients and those in insecure work were particularly affected.

A significant shift this year was the rise in “in-work debt” , with over 60% of clients nationally now employed, including many in full-time roles. This trend was mirrored in Lancashire West, where more working households presented with complex and unsustainable financial situations. For many, wages failed to keep pace with inflation, leading to growing reliance on credit for essentials.

Blackburn with Darwen was again identified as one of the highest-need areas in the UK for debt advice, with an estimated 1 in 5 adults requiring regulated support – substantially above the national average of 15% (MaPS, 2023). Other areas such as West Lancashire and parts of Chorley also saw an increase in referrals, particularly relating to rent and fuel debt.

Locally, our teams supported clients facing multiple debts, with rising arrears on essentials and an increase in negative budgets (where income is insufficient to meet basic outgoings). Many of these clients had not sought help before, reflecting the broadening reach of financial vulnerability.

We continue to adapt our delivery model to ensure services are accessible, responsive and aligned with FCA Consumer Duty requirements. Channels such as webchat, email and phone were expanded this year to improve uptake among clients unable to access faceto-face support.

Looking ahead , the data highlight the critical need to invest in early intervention, financial resilience, and outreach - particularly for low-income working families and those in areas of persistent deprivation.

Emma Sylvester - Debt Services Manage

Welfare Benefits Specialist

In the last annual report, I highlighted the trend to do health assessments over the phone and the problems that these assessments over the phone can bring. I concluded with the hope that with a new health care assessor (Maximus) taking over the contract from September 2025, that trend would change. Unfortunately, this has not materialised.

Telephone assessments continue to be the norm and are fundamentally flawed; in that they simply do not provide the opportunity for people to describe how their disabilities disrupt their lives. Although it is promised things will change, we await this improvement.

In the meantime, we continue to win more appeals than we lose. In the year under review, we assisted clients with 38 appeals, won 34 and lost 4 . Whilst some clients will gladly share their financial uplift, some do not wish to engage further, therefore, we are unable to report with certainty the average benefits increase awarded.

The following case studies illustrate the range of clients we have assisted with appeals.

Client 1 – This client is aged 37 and was diagnosed with autism from an early age. Their application for PIP was based on a telephone assessment and awarded 0 points. We helped them prepare an appeal submission and following a face-to-face tribunal hearing they were awarded PIP at the enhanced rate for care and standard rate for mobility, plus arrears of £11,000 .

Client 2 – This client has a child aged 8 who has significant learning difficulties. Whilst the DWP had no problem with awarding DLA for this child’s care needs, they did not feel that the child needed an award to reflect their mobility needs. Using case law and previous judgements we were able to argue successfully that the DWP had been wrong not to make any award for mobility needs. The tribunal awarded the child the high rate for mobility.

Client 3 – This client is aged 57 and suffers with Fibromyalgia, yet following a telephone assessment was awarded 0 points. We were able to highlight to the tribunal the errors and omissions made by the DWP and health care assessor and as a result the client was awarded PIP at the standard rate for care and enhanced rate for mobility, plus arrears of £11,677 .

Some who read this may think that we have an army of volunteers doing appeals. In our area there are only two people doing appeals and so I take this opportunity to publicly thank Colin Williams for all the time and talent he devotes to assisting clients.

In the year under review, we continue to see people moving from the six legacy benefits to Universal Credit. Whilst for the vast majority that is a seamless process, for some it is fraught with difficulties, and we support clients to challenge DWP decisions.

Neil Williams - BEM Volunteer Welfare Benefit Specialist

Help Through Crisis

Our Reaching Communities project continues to provide support, advice, information and advocacy to vulnerable residents of Chorley and South Ribble, funded by the National Lottery and Chorley and South Ribble Borough Councils.

In the year to March 2025, we have supported 130 local residents with complex needs by providing them with the information and advice they required to improve their lives and enable them to plan for the future. This support was provided with no end date to ensure the best possible outcome for the individual was achieved. We also carried out 125 home visits. We have attended monthly outreach sessions in both Chorley and South Ribble in order to reach those people who are unable to attend our offices in person due to lack of funds or transport difficulties. We have collaborated with other organisations by attending events held within the local communities in order that we could reach everyone within the boroughs of Chorley and South Ribble.

Client Voices

"Thank you so much. The help and support I got was excellent”

“The help I received was fantastic the lady who helped me was amazing she is a credit to your organisation”

“My experience was excellent. The staff were kind, helpful and informative. I feel in a much better place now thanks to their support - Could not have got through this crisis on my own. Thank you from the bottom of my heart - You are wonderful"

Client Story

A 77 year old male was referred to the Epic project by South Ribble BC after identifying the client's vulnerability. The client’s wife has been diagnosed with dementia and he is her full-time carer, which is becoming increasingly difficult as he has no respite. He is also struggling financially.

Benefit checks were carried out indicating the client should be in receipt of full housing benefit, full council tax support, attendance allowance and pension credit. We completed AA & PC applications and challenged the amount received in HB & CTS with SRBC.

We referred the client to Regenerage for support with his wife. As a result of our intervention AA was awarded at the higher rate and Pension Credit was awarded which will result in the client receiving Winter Fuel Payment this year. HB & CTS adjusted so the client now receives full support.

Client’s wife now attends two sessions per week at Regenerage, allowing client some time to himself. Client very grateful for all the support.

"Thank you so much this has made just an enormous difference to our lives"

Linda Keenan - Project Manager

Working in partnership with Macmillan Cancer Support to provide comprehensive accessible, patient centered and quality assured Welfare Benefit advice that is available to everyone affected by a cancer diagnosis, at any stage on their cancer journey. In the year to April 2025, we have supported 566 people diagnosed or in recovery from cancer. Our intervention has resulted in £96,869.00 of financial gains for those seeking our assistance.

Client Voices

Macmillan Welfare Benefit Advice

"I cannot fault the support I have been given, the financial support has been invaluable in my fight against cancer and has given me so much peace of mind. Bless you"

"The lady who helped me was extremely knowledgeable, helpful and patient with me - Thank you, your support was excellent at such a difficult time"

"You could not have been more helpful following my cancer diagnosis I cannot thank you enough for your kindness and practicality during what was a very stressful and worrying time - THANK YOU"

"Great experience lots of follow up calls along the way"

"My experience was excellent. The staff were kind, helpful and very informative. I felt completely at ease and properly looked after. I was so very stressed about my problem and the stress vanished with the help I received - invaluable service, wonderful staff"

"Wonderful service you go above and beyond to help THANK YOU"

Linda Keenan - Project Manager

Our energy advisor has supported 132 clients with various energy issues either face to face or by telephone. Energy awareness sessions have been held at various venues including food banks, churches, local community centres and sheltered housing complexes. Numbers

attending these sessions have varied between 50 and 100 . Topics covered included energy saving tips, home energy efficiency, health and cold homes.

Support offered by our energy advisor:

Upon investigation we discovered that the property was supplied with storage heaters which should have been on an Economy 7 tariff, but was being charged a single rate tariff, inflating the costs.

We liaised with the supplier to inform them of the situation and after repeated efforts they agreed to visit the property and install a new meter of the correct economy 7 tariff, ensuring a more affordable monthly bill. The supply also corrected the back billing, and the client was issued with a refund of £500.

• Income maximisation advice

Energy Project

• Advice around energy efficiency

• Bills and metering to reduce costs

• Warm Home Discount support

• Priority Services Register

• Fuel debt problems advice

• Welfare Benefits checks and assistance

• Raising the awareness of problems caused by living in a cold home and the effect on health and wellbeing.

• We also assisted the client in dealing with her landlord to request repairs to be carried out at the property. We also referred the client to our Pension Wise service for guidance with regards to her pension options. Client was extremely grateful for all the support given.

• “Thank you so much I could not have done this on my own”

• Increasing confidence to deal with energy issues

Linda Keenan Project Manager

Client Story

A 64-year-old female living on her own in housing association property initially approached us with arrears on her electricity bill.

Cost of Living

Our Cost-of-Living support worker has supported 100 clients in the year to March 2025 with various issues and has processed 115 pre-approved Cost of Living payments for Chorley Council – totalling £23,000 .

Household Support Fund

Energy Project Cont’d

Working in partnership with Chorley and South Ribble Borough Councils to provide support to residents struggling with energy and other household costs.

Chorley

971 households supported with total payments of £200,000 processed.

South Ribble

Outreaches held at various locations throughout South Ribble to raise awareness of SR Household Support fund. 200 shopping vouchers issued to residents totalling £10,000 .

Linda Keenan - Project Manager

This year, we celebrate 10 years of the Pension Wise service!

Lancashire West is one of 38 local Citizens Advice who have been delivering the government’s Pension Wise service since its launch in April 2015. Pension Wise is a guidance service from MoneyHelper, that supports people aged 50 and over with their defined contribution pension options.

Q2. Demand for the service remains high, currently our advance booking window is 3 to 4 weeks, MaPS had wanted to increase this to 12 weeks which seems a very long way ahead to book a PW appointment. After some discussion with PW’s national team, it was agreed we will work to an 8-week window.

This year Pension Wise:

Pension Wise

• Supported 83,000 clients with their pension options across the service in England, Wales and Northern Ireland

• Reduced the waiting time for an appointment, dropping from 30 days to an average of 18 days, meaning people could get the support they needed quicker

• Client satisfaction rates remained high, exceeding 91% across the year

• Clients reported an increased confidence in recognising and avoiding pension scams, with 92% saying they felt confident in this area post a Pension Wise appointment

Local snippets from each quarter

Q1. First quarter of the year, the new content changes seem to be working well with less time initially spent delivering the brief on the options and more focus on additional information and tailoring. As expected, following the appointment content changes last year, guiders have found new skills to “sell” the benefits of hearing the additional points in the options rather than wait for the summary document to arrive.

Q3. The TAP (Telephone Appointment Planner) booking system is now integrated into Casebook, it seems to be working as planned with no major issues. A new recruitment campaign is planned for January with training courses commencing early March. No real changes planned as far as we know, Q3 really has been business as usual other than we had some online guider update meetings which were more of a general overview of how we are doing.

Q4. An unexpected announcement! Usually, I’d expect to be typing things like no real changes for the final quarter, still very busy. We are busy but as you may already know by now, MaPS announced on the 18th March that they will be taking Pension Wise services in-house. This is due to happen in April 2026.

We know that the decision has nothing to do with our performance or the quality of the service, which has always been highly praised by MaPS.

Stephen Dent Pension Wise Project Lead

Research and Campaigns Group

Citizens Advice is not just an advice agency. We collect evidence from our clients to highlight recurring problems and campaign for change.

Here at Citizens Advice Lancashire West, we have re-established a Research and Campaigns group made up of staff and volunteers and led by our Trustee Graham Robinson. The group focuses exclusively on Research and Campaigns issues which are both national and local. Our experience gives us a unique, fresh insight into the problems faced by our clients. We can analyse our data and then use it, either by assisting with National campaigns or by raising awareness of issues and working in partnership with our Local Authorities, in order to effect change. In short, we can be a voice for our clients or promote change when legislation, unfair practice or access to goods and services disproportionately affects large numbers of society.

In the last year our focus was on the topic of Digital Exclusion. These days everything is online. That can be to the benefit of most people, but certain groups, particularly the elderly and those on limited incomes, can feel excluded from services and benefits. The Research and Campaigns group undertook a review of the local services which were offered to residents facing digital exclusion and a report was prepared by our volunteers which set out the challenges faced by them. That report has been submitted to the National Citizens Advice Research and Campaigns Team to be absorbed into their body of research. We have also improved our own knowledge base so that we can direct our clients to available help.

Looking forward, our aim is to further embed Research and Campaigns work within our organisation so that all our staff and volunteers are fully invested in this valuable work. We intend to increase our internal evidence gathering so we can better identify the issues impacting our clients and then develop our partnerships with local government, the national office, MPs and other organisations so that we might bring about real change and have an impact.

Graham Robinson - Trustee

Financial Review - Approval

This annual report of the Trustees, under the Charities Act 2011 and the Companies Act 2006, was approved by the Board of Trustees.

Local Authority Funders

Acknowledging Funders

• Chorley Council

• South Ribble Council

• West Lancashire Council

• Wyre Council

Citizens Advice Lancashire West receives support from a wide range of funders, and we obtain the maximum value for every pound we spend.

We would like to thank all the organisations that have supported us during 2024/2025. We look forward to working with all of you in future.

citizens advice Lancashire West citizens advlce La shire CITIZENS ADVICE LANCASHIRE WEST Chorley Office 35-39 Market Street, Chorley, Lancashire, PR7 2SW Drop In servlce avallable each Monday) Wednesday and Frlday 10:00- 2:00 pm. South Ribble Office Civic Centre, West Paddock, Leyland, Lancashire, PR25 IDH Drop In servlce avallable at South Rlbble Councll receptlon, each Tuesday 12.00 - 3.00 pm. Helping people find a way Garstang St Thomas Church, Church Street, Garstang, Preston, PR3 IPA Fleetwood Office Fleetwood Market, Adelaide Street, Fleetwood, Lancashire, FY7 6AD The Digital Help Centre Is open 9:30am to 2:00pm, Tuesday, Thursday Drop In service available each Friday 10:00- 2:00 pm. Skelmersdale Office Unit 137, The Concourse Shopping Centre, Skelmersdale, Lancashire, WN8 6HB Drop In service available on a Tuesday between 10:00am and 2:00pm.

Company registration number 3836274 (England and Wales) Charity registration number 1078558 (England and Wales)

CITIZENS ADVICE LANCASHIRE WEST ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

CITIZENS ADVICE LANCASHIRE WEST

LEGAL AND ADMINISTRATIVE INFORMATION

a ___n Trustees J Crompton R Sage P Darling Councillor G France P Williams G Robinson Councillor K Minto (Appointed 20 June 2025) Councillor MT Famworth (Appointed 3 September 2025) N Holden (Appointed 20 June 2025) C Cash (Appointed 20 June 2025) Secretary D Gradwell Charity number (England and Wales) 1078558 Company number 3835274 Registered office 35-39 Market Street Chorley Lancashire PR? 25W Auditor Smith & Goulding Limited 4 Southport Road Choriey Lancashire England PR7 1LD

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CITIZENS ADVICE LANCASHIRE WEST

CONTENTS

	Page
Trustees report	1-5
StatementofTrustees responsibilities	6
Statement of financial activities	10
Balance sheet	11
Statement ofcash flows	12
Notestothefinancialstatements	13-25

CITIZENS ADVICE LANCASHIRE WEST TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The Trustees, who act as Diredors for the wrposes of company law. wesent tsir rep(x( which also incorporates tho Directors, re[￿ as requifed by company lav. the statemerts fof the year endty 31 March 2025. Crtizens Advico Lancashwe pri1￿ cffte and Its registe￿ offic• conyny law Purpo￿ is at 3&39 Mathet Streel, CtK)rtey, PR7 2SW. It is a registered (tharity (￿. 1078558) and a CL¥npw limited by guafantee (no. 3835274). regstered In England & Wales. li is governed by its Articles of Associat6on, dated 5 March 2025. The TrLffjlees. who ad as Directors for the purF)ses of company 18w. present their report. which also incorForate$ V (Srectors. reF￿ as required by compeny law. 8rMJ tr finar￿le1 staiwnents frK the year W￿l1vj 31 March 2025. The financial statenxrts have been iywred in •c¢¢xdance ith the acc4x￿tirrfJ po1th8 set (xrt In rth 1 to the financial stalements and compty the Charitls Articles ol Associthn dated 5 Marth 2025, the Companie8 Act 2008 arKI "Accounting and Réporting by ChafftAes: Statement ol Recommended Practtce appllcable lo charlb.es preparing their ac£ounts In accordarKe vrith the Financial Reply￿ starbjard in thè UK and RepL&)Ilc of I￿land {FRS 102)" {effective 1 January 2019). ObJ•ctlvs and actlvJtl•• The charity was first establi6hed for the promotion of any ch8rrt8ble PWpo￿ by ￿ advancement of e￿eatkjn, th• protects'on of health and the relief of povety, srkness arKI dlstres4 lor the benefft ol the communities it serves. To achieve its legal pwpose, the charty remains committed to FYo¥ithrvJ free. confid)tlal advlce to everyb(Kty regardless of race, gender. d￿tsi1ty, sexual orientatsn, age or na1ionalty a(xoss all its areas of beneffts. Advice and inlcfftatknn are provided on a wide range of subje¢#s. Irbc￿lng debl, welfare beneffts. housing, employment, consumer issue8. rel8ts"onshlps. lamily matter5. health. ed￿tiOn. dix¥iminats'on, immtyation and the Iww. togetr wlth casew￿rk specifically in debl welfe benefits. The 8180 8UPPOrt8 indiv4dual8 and f8rnilie& expefiencing domestic abuse. The servlce Is wovided face to fxe, ty t•Ww, ty email, ￿t￿￿t. and vi8 its ￿b￿le at The chwity is fully committed to compllance ¥￿th requirements of the General Data Protsction Regulation (GDPR), Dats Protection Act 2018 and any succe&sor legislation (t¢)Wher. 'data protecbon leglslakn,). Cltlzen8 Advice is committed to a polKy of w)iecting the nghts and freed￿$ of inthviduats th respèct to ihe processing cl their pwsonal data and 8peaal 12teg￿ perswl data. The TNStee Board contirwlly asses rts strategic plan based cm evldence gained through C(￿ultation Stakeholders and reds as8¢S8ments. The Bu8lness and D•V•lo￿t Pkn is refreshed anfK￿lY arKI it5 monitorwl Ihroughout the year. Those ongoiryJ lontemi goals also remain charity's ams arKI obJ"ectives in ts shut tefrn duriffj eath accounllng period arKI 515 anrwal aclivtties are mtendod to actryeve these er¥Js. Public benefrt Tha Tntts8 have paid regard to 9uldance i8•ued by th• Charity Comml•8k>n In deradlng whgt a(Jvttie8 the Charity SIK￿ld undertake.

CITIZENS ADVICE LANCASHIRE WEST TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A¢hl•v•m•nts and p•rfi)mMn Signffjcant acllvities and a¢h￿vements 8galnst Ob￿￿￿&S To enable the achievement of rts aims and objectives. ts charity provtdes advice in conwnctiM wilh a number ol partners and through a varty of propcts. A r￿ge of 8(fvice and support is available to e￿Ure clpnts are ab to access all servlces wa the most approprie method to Suit their neets. The chanty's web content and social media is Cor￿tantlY updated to give ts laiest r￿w$ for both the Chantls servKe ddwery armd other local servicos. Once again, throughout 2024-25 the chanty has met all its cortracttAI ()￿19￿n$ and achieved 811 performance related outcomes. in tenns of cases deali with during the year. This has enabled the Charty to CAJntinue meetlng both its short arKI lonterm obieclives by providing the advice and support required lo improve the drcumstances of ts service users. Our membernhip of Cillzen8 Advtt was confirmed and once again the dwity was graded 5 auos8 all weas in the Leaderslmp Self-As8essment, 5 b￿.Tha the highest athievable scote. Out¢omM and B•n•fft• All the charity8 work ensures the public 8re 8ble to benefft from access to irrforn)ation. ad￿ and casework to 8UPPOrt thern lo resolve their indlvldual arKS famity problems. This in tum has improvad economic well-being, ensured reterrtlon of accommodation, Improved health and lkbemg WKI glven local peoF4e ts corfdenca to manage fvture thalleng8s. Guidance Fyovided ty the Chwlty Commission ￿ Publ￿ benefft has inforn￿d the ￿ of the Trustee8 in miewiThJ Ihe alms and obJe(s of the charity. The main sources of furwjing are Sh(r￿ In the notes to the accounts. The fuffilment of the variou8 fundern, requirements during the year r￿S ￿bled the charity to meet its own key oblectlves as has the expendlture th1$ year, partj'cularfy on staffing costs, The resurts for the year indLK5i￿￿ the impac of charbges in furKling streams 8r• set out in the Slatemenl of Financial Activities and associated notes to thè acCo￿ts. The Income figur08 demonstrate the a￿￿'nUing trend of greater levels of restricted f(XKling compared to previ¢Jus years and the expenditure reflecls the ri8e in the costs required 10 manage this of lunthng. charitys fmanclal position at Ihe year.end remains strong as 8•t out In the Balance Sheet and is ¢￿8thred further as part of the Reserves Pollcy review below. Flnanclal r•vl•w In th8 year erthd 31 March 2tr25. the tharitalxe company recelved Tr￿mIng resources of £1,078,033 (2024.. £992,650) in Un￿St￿.Cted fur#Js for the adivrties of the chanty. Resources expended in the ye were £859,665 {2024: £696,336). After taklng ac¢tyJnt ¢)f tho transfer of furKls £8.430 (2024: £36,943). the surp￿$ for ts year was £209,938 (2024: £333.257). wlkth h88 b••n added to the d)•fty reserves. In addluon to thls. the charty receNed re8trkXed ftmd8 01 £1.021,130 (2024: £1,crt19,710). The expenditijre from restricted funds was £1.045.655 (2024.. £950,879)" after adjustiTrJ for the transfer l¢ylfrom) unrestricted funds of £6,430 <2024. £36.943) there was a net deficit of £16.095 {2024'. s￿pIUS of £21.888) to be applied to the restricted funds carried forward. The overall surplus for Ihe year was Iherefore £193,843 (2024. £355,145). At 31 March 2025. the charitab5e company hekl totsl reserves of £1.880.594 (2024: £1.686.751). This comprM$ restricted futyls £112.635 (2024.. £128.730) and unrestricted funds £1.767.959 (2024: £1.558.021). Reseryes polKy In the course of the year the TnBtees have urKlertaken a review of the reserves polity. The poly is to maintaln General ReseNe 8fKI a Continuty arKI Development ReseNe. The purpose of this General Reserde is to cover periots of financial ￿ffiCulty arKI to provide Suffic￿ furKls for a smL)Oth win&up of company Sh￿1￿ this ever become necessary in the event of a maity lunder ¥￿hdrawIng support, which ￿1)UkI invcAve conwderable r•(lundancy costs du@ to the lo￿terni employment of core stsff. Tr Trustees feel that this reserye shoukl not fal below 3 rnonths. expenditwe and. in the evenl that the Company General Reserve falls below this level, the Trustaes w0￿d be concemed that the company be failing financialty in whith case an exit strategy would

CITIZENS ADVICE LANCASHIRE WEST TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (copifiNUED) FOR THE YEAR ENDED 31 MARCH 2025 At 31 March 2025. without any amerMJmenL Ihe General Reserve ￿ndS at £1.880.595 (2024: £1,686,751). Th figure i￿ludeS re#ricted lunds of £112,636 (2024: £128.730). The Trustees recommend that the balance of the General Reserve be rev1th￿l cm an 8nnual basls based ￿ guidemnes frrkn Crtttens Att￿"ce and currenl aL#iNity levels and should nc4 fall bglLw £975,000 O.e. approxlm#ety 8 months, exwdilwe). The pwpose of the CpMnt Reserve is to er￿e that the CAwrent level of of sor¥lce8 Is malntained should there be a shortlall in the level ol ￿nd•r￿a recelved. In ￿litIC￿, the re8erve fundy make provision for ary future develownerrt of sefvice8. extra staffing glven the wide 9eograthical spread cover, and additionally to yo￿de lor any future asset purthsse. OLr fundry for the f0rttKornV￿ twelve months h(MEver could be reduced as the various funder8 Struggle to meet t￿dget oats. As a re8uit of Ihe possible reducti In income due to pos$ible1088 of contracts and with the expanslon of the areas in we now operate the addrtional costs that this involv1￿. and in VI￿ of the irrAe8siThJ delay in the setllement of debtors, w8 ar8 ullislng fund8 from the Contlnulty and Development Reserves arKI the balance has been irKreased in ￿t￿pation of th18. Based on Inf￿rnat1.0n rAffrenty available the Trustees we re¢ommendirKJ that the t￿l￿￿e of tr Continuity and Development ReseNe be maintained at a level of £405.594. This figure irKludes thg restrided furlds totalling £112.636. Tho balarK8 of £292,958 {2024: £292,958)18 recogni88d 88 a deslgnaled fund Yrtlln unrestrKted fund8. The lund8 arn currnnty invethd in easlty a¢ce88itle cash iknposits to balarte th• p0s￿ble rnquirement for liwid fLmds ag3w￿ the requirement to generate 8s ligh a return on the Investrnents as possiNe, ￿lIe keeth the fund5 secure from 811 posyble rlsk. Cuffenuy the Charrty does Mt constrath the investrnent policy godaj, envlronmental or ethical matters. The TrLtstee5 have accepted that the prevailing mwket rates are CLxr8ntty lower than they would vAsh ar#J the retum fof tho year on Ihe investm•nts is bost av8ilabl• in Ihese &￿￿81•nce8. M8iW ￿kS The Charty has 8n 8nrnMI budget approved by the Tru8tees. Th•r• 18 r•gular con81dernlion of tm financlal resuft8 ty the Trustees. Induthng the revlew of vwknce frtyn budget aTrJ ciffiparison with benchmarks. The aFpropriats segregation of dut5es and dolegation of athity ha8 been wl In ￿ arml thwe Is a regular ¢on8idera1l￿ of nv rlsks facing tho charty arKS the steps needod lo deal theso. The Twstees assess maJ¢X rtsks to whith IM Charty 18 exposed 8ystam8 In P￿ce lo enwre tr￿f mitigalion. FinwKial Risk 18 a maJcY prw and this mrtigate(I by ensurlng a broad fundlng po￿￿0 au06s • rang• of 8ervKes. ¥rt￿ch moet tr• n••ds of th• ol I￿￿ffl, wthilst n￿1n181nin9 a raervos po8ilM)n, Th18 assesiient is reviewed and agrned ty lh• charitys mwnber¥hlp orwlutlon CrtizvA Alfv￿ 88 part of its audil W0ce￿ and covers fin8rKe. governance. management. servlce delivwy. research and campai￿$ woth, $tak8holdw relats'onshlx. engagement with •ider ser¥ke, systemWIT. equa]ity afKI dlversty arKI fitness for the luture. The audrt reported that the organlsatim was able to evidenc• all of tfw indicators. The wide geographicftt •rea served has lyoughl wllh It partiCLi•r and oknnents of risk Ththich arn r•corded. monltored and m8n8wI. Infomat5on assurance training has been priofitssed. Comprehensive. onw'ng rewrfr¥J wallth to fv board Initigates many ol Ihos• Tlsk& The Truslaes hav• assessed dwty8 oveRII risk a8 km. Plan8 for futur• p•rlod8 Throughtxrt 202&28 to date we have meirtsirled avallable services especialty in tt areas of sped8llst debt advfce. energy advice and 8ervice8 to support vulnerable clw)ts. The Chanty has retained its mojel lo albw for hybrid working whwe tNs a requirement either of the lundef or at staff reque8t. Recruitrnent ot both volunteer and pard Staff c(xrtffiue8 to b6 a challervje and rern•￿ a m•Jor fvty for thé Charty, 8tru¢tur•. gov•rnanc• and managffi￿nt The Trustees rneel at least four times per ye8r rAu8 the Annual General pleetr.ry Thwe 18 8 Finance su￿0MMIttee arrfl Pef8onrl Su￿¢0MMIttee both have their own lem7s of fefererKe and report to the main Trustee Board. Charity. TNslees Board tAays a rxucial role In gmng Ihe strateglc decision and VISI￿ for the charfty. The Trustee Board oversees the finances. sets recTuitment arKI fLwKlraising pric*rths and is responsble ensuring the viabilty of t chan'ty. TPW have re¥Jon8ikn'lity for rn￿a￿ng risk and ensuring intemal contro15 op¥ate effectivety. The trustees

CITIZENS ADVICE LANCASHIRE WEST TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The trustees, who are also the dirécors for tr purposo of conpany law. and served (kning the year and up to Ihe date of slgnatwe of the finandal stslwnents were: J Crofflpton P Darling J &'rflng P Egan Councillor G Francé Counciiior P Ellison Colmdllu Y Gagen Councllor J Alty P ￿111 G Rotsnson C¢)uncrflor K Minto C￿n￿[lOr M T FarnW￿lh N Holden C Cash (Resigned 30 Awil 2025) {RO8￿ned 23 May 2024) {Re8fvJMd 7 March 2025) (Reshjned 30 Jur￿ 2024) (Resigrbed 8 May 2025> (ApFX)nted 20 JLTh 2025) (Appoffited 3 September 2025) (Appointed 20 Jlme 2025) (Awointed 20 June 20251 Recmitment and app0lrtn￿nt oftrustees Tnjstees are recruited through an open ar￿ tranyrent s6lecl¥)n and Interview process. Recwitnwit to th• tNstee board aims to f￿￿¢t the diversty of the community withm wlmch the thrity is located. vacancies ￿Ing promotéd both inlemally and exiemalty, arml via the charity's website. seek individuals with the skills and VISI￿ needed to provide sound leadership. New trustees are invited to initial discussions Vlith the Chair aboul nakne and purpose of the charity and are then invited to 8ttwKI 8rKJ obseNe trustee meetin9s. After their appoirrtment new trusiees are provfded with an ind￿tiOn path. acces8 to oTrfine information and trustee trainirvj. Ow8nlsatth81 stnKlure The day.t(>day management of chwity Is delegated to Ihe Chlel Execuiive, Diane Gra(W, lio Is asslsted by key personnel covering finance. prqect management and walty assurance. The ¢aritys servlces are carried ¢)ut ty paid member8 ol staff aS￿led ty a large number of volunteers Wh￿ give ge1￿ of their time. Apwaisal of the Chief Exe￿tive is re¥on8ibitsty of the tru8te• board. Tls ensures tslat the Chief Executiv• has all the resources and supp(xt necessary to perfom) %Kcessfulty and to provide the optxtunty to disatss how the cYg8Thsat￿n is perf￿MIng ffjainsl key contrxb. Remun&rnl)n pol The Chief Executive's remLKration Is sel by evaluakn against set uitefia to en8ure fairru and ewallty, and taking into account a number of faciixs as pb evaluation scorg, extemal berbchmarklng. irrtemal berthnaFlr¥J and part]￿lar rok undertaken. Funds held as custodian trust•• Durfng the year. the charlty ha5 also conllnued to vnrk with our lo(zl auttKxty pJrtrKrn to &JmlnF8ter the HouselK Suppc*l Fund. AudRor In accordance vAth companys artsths, 8 resolulion propos'ing that Smlth & Gouklkng Lknlled be reappointed auditor of the cAxnpany will be put at a Genernl Meeting.

CITIZENS ADVICE LANCASHIRE WEST TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The Tru¥t••8 rermyt was afvyoved by tha Board of Tntst•es. Rsa

CITIZENS ADVICE LANCASHIRE WEST STATEMENT OF TRUSTEES RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The Tnjstees. who are also the diredors of Cilizens Advice LanCashI￿ VIÈSI for the purpose of company law, are sponslble for preparirg the Trustees Report and tts fin￿cial statements in acccxdance with applicable law and Uniled Kingdorn Accountsng Standards (United Kingdom Generally Accepted Accounting Practl¢e). Comp)y law requires the Truslees to prepare financlal statements for eath finarKial year fiich glve a true and fair view of the stste of affatrs of the Charty and (rf the hKoming rescxwces and apphcatKJn of ré8ourc•s, Including Income and expendrture. of the charitable company for year. In prepariThJ these financial statements. the Truslees are required to: - select suitable accounting poliaes and then appty them cMsistenty", - observe the methods and prinq)les in the Charitles SORP., - make IL￿geMentS ests'mates that are reasonable and PnKlent: - state whether applicable UK Accounting Standards have been fouvhpd, subiect to ary material departure8 Isck>5ed arKI exF4ained in the financial statements: and - prepare the financial statements on the 90irwJ concern basis unless it is inapproprfate to wesume ttst the Chwlty will contlnue in op•r8ts'M. The TnJstee5 8re responsible for keepiNJ adequate acc￿nting records that dlsclose reasonable accuracy at any time tt£ financial pogtion of Charity and erk2ble them to ensure that the financial ststements comply wilh the comp￿*$ Act 2006. They we also responsible for safeguarding the assets of the Charlty and herKe for taking reasonable * for iYev8ntion and detedon of fr8(Kl and thr ry(I8nOes.

CITIZENS ADVICE LANCASHIRE WEST INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF cmzENS ADVICE LANCASHIRE WEST Oplnlon We have audited the financial stalements of Citizens Advicé Lancashire (the 'Charity? for th• year endad 31 March 2025 which comprise the statement of finandal adlv5ts'es, the balance sheet, the statement of cash Ilows and notes to the financial statements. indudirMJ significarrt ￿¢￿ing pob'cieg. The financial reFthmg framework that has been applled In their F¥eparatth 15 appltcable law arKI United Kingdom Accounting Starthrds. induding Financial Reporting Stsndard 102 The Fin8no81 Reportry Stand8nl applicable ￿ Ihe UK and RewblK of lrnland (United Kingdcyn Gener?Ily AKeptsd A￿ntr"n9 Pra¢tic•). In our opinion, the firwycial statem￿. give a true and fair view of the state of the charitable company's affar8 a8 at 31 Marth 2025 and (rf it8 Inccyning resource8 and application of iesoLrtes, Iw the year th4X erthl., have been propwly wepared in acCorda￿e Lthtted KIn￿JOrn Genernlly Att•pt•d AccountirKJ Practlce,, and have been prepered in &cordarKe with the requlrem8nts of the CThnpans Act 20￿. Ba818 for oplnlon We conducted our audit in OCCOfdance InterrAt#)nd Standards on ￿rfrtin9 (UK) (UK)) and appllcable law. Our responsibilthes urKler th08e standards are further desuibed in the Auditors ￿4>onsib4rt{eS lor Ihe audit the financial statements section of ￿ report. ￿ are independent ol the Charity in accordarKe with the ethical requirements that are relevanl to our audrt of the financial statemerrts in the UK, Induding the FRC'8 Ethical Standar(I, and we have l￿filled our other elhical respNtsibiliti"es in aCc￿￿nCe wrth these requirements. VIÈ believe that the autht evlderrx we have ¢)trAained i¥ $uffKient arKI appropriate to provth • basis oplrdon. Concl￿10￿ relatlng to going conc•rn In audrting the financial statements, we have C¢YKlude<l that the T￿￿ use of ts 90ing conwn basi8 of accountirvJ in Ihe weparatth of the finarwl Slatements ts appropnats. Based on ts Wofk we have perf￿￿. w• heve not mateiial urthrtalntie8 relating to event8 C condition8 trnt, individually or Collectivety. m&y cast si&mlficant doubt on the Charitys ablty to con￿r￿ 88 a going concem for a period cl at least t•lve months from ￿en the fina￿al StateM￿ts are authNiséd for Iss￿. Our respon¥ibililie8 and the resP￿S11X"lIti8s of IIKI Tfustees v•th respect to w.ng concem are described h the relevant 88ctson8 of this reF￿. Other infomiatlon The other inlorniatK)n eompri8e8 infomtlon In the annual rewt other than the financlal statements and our audllof's rewrt thernon. Th• Trustees are reS￿s￿le for the other Infcymatim ￿ntaIned within Ihe annual report. Our opinion on the fmancial statements does not cover the other Inform81ion and ￿ ¢• not express any form of assur8nce conclusion therec￿. Our responsibilty is to read the other informab.on and. In dolng so. consKI ther the cther Infmation Is mate￿IlY incony'stent wlth the fin8nci¥ *t¢ments or ¢)ur knthyledge obtatned In Ihe c¢)urse of the audtt. or (thww8e appear310 be materwlly MI￿14ted. ff iden￿ty such material Inconsistend•s or apparent material misstatements, we are required to detennine thls gfves rise kn a material mi58t8tement In finwcial statements thern5elves. If. based on Ihe ¥York we have prfomed, we condude that there is materlal m1s3ta1err￿I of If#s other inkffr￿on. ￿ •r• reqwed to that fwa. have nothing to rep(xt in thls regard. Il•tt•rn on which ar• r•qulr•d lo r•port by excepuon We have n￿hIng to report In respect of the folkming matter3 In relati¢x kn ￿iCti Charities (ACc￿nts and Report8) RegLAations 2008 requlres us to report to you if. in our opinion: the Infomation given in I1￿ financial statements Is inconsistent in ary matwial respect Imth tho Trustees $ufficient accounllrvJ records have ncl bo￿ kepl" or the finan¢5al 8tstemerts we not In agreement V•ith the accounlir¥J records: or have nol received all the infom)alion arxl explanat￿ we require for ow audit.

CITIZENS ADVICE LANCASHIRE WEST INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF CITIZENS ADVICE LANCASHIRE WEST Responslblllll•8 of ThMt••8 As explained more fully in the stateM￿t of Trustees re8pcn1bi￿ll0s. the Tru8lee8. ￿0 we al80 the dir8dors of Ihe Charity for the purpose of c£xnpany law. we responsble lor the preparallLm of the finanaal stalernents and for beirKJ satisfied that they gfvo a true and fair view, and such Irrtemal control as the Trustees deterniine is necessary to enabk the preparab'w of financial statements thal are free frcm material misststement, whether due to fraud or •frcY. In prepamg the firk2ncial slaternents, the TrLthes are responsible for assessing the Charity's abllty to conlinue a5 a goirwj concem. (IsdosirvJ. as aPplU￿8. matters related to goir¥J concem and using the gThng concem basis of accounting unless the Trustees ether Intend to hquidate the chantable c￿MPanY (Y to cease operations, or have no realistic aFtemats've but to do so. Audltorfs r•sponsSbllitl•s for the audlt of th• finanelal statem•nts We have b••n appointed as auditor wKler section 144 of the Charili•s Ad 2011 report in accordance wth Act and rthant reguktK)ns made or having ¢ff¢ci Our cbJectNes are lo obtain reasonable assurance atx)ut whether the financlal ststements as a vthole are free from matèrial mi8Statement. wlther due to fraud or error. and to issue an aLKlitoVs report that indud•s our opinion. Reasonable assur3r￿ is 8 high level of assurance but is ￿t a guarantee that an audit conducled In accordance Yélth ISAS (UK) wlll aiw8ys detect a matwial rnisstalement ￿then rt exlsts. Misstslements can arise frorn fraud error and ere considered matenal rf. In¢Sv￿Ua1ly or in the aggregate. they ¢oukl roasonabty be expected to influence the economic deasions of users taken on the bw"s of these fmancial statements. The extent to fiich our wocedures are capable ol (tec1K￿ irregularities. I￿1￿ fraud, is below. The engagement partner ensured thal the engagement team collecttvely had the approF￿at8 cornpetence, capabilities and skills to identrfy or recognise non-compliance with applicable law8 and regulations; we identsffied IP￿ laws 8nd regulatr"on$ applicable to the charitable company through di8cussions v trustees and other management. and from ¢wr comrner¢AI kTh)wledge and ew'ence of the charity sector. ' we focused on specrfic laws and regulab'ons ￿tch ￿ considered may have a direct material effect on tho financial statements or the ¢)peralions of the chanty, indudtng thé c￿￿PanIeS Act 2006, taxation I￿ation and data pr(ection. employynent. environmental and heath and safety legi￿ation,. • we assessed the extent of compliance the laws and regulation5 idents'fied above through making enquiries of managemert and tspects'ThJ legal corresporvJen￿. and • identified laws arKI regulations were communKated ¥wthin the wdrt leam regularty and the team rnmained alert to inslarw of rm<ompliance throughout audiL Wa assessed the suscepb'bility of the comws financial Stateme￿ lo malerial misstatement, induding obtalnlrwj an underslanding of h(hV fraKI might (tax, by: • making eryuKig5 of mwwmerrt as lo C<￿51d￿ed there wa5 5U5cePthi￿ty to fraLKI. t kntythedge of actual, suspeded and alleged fraud; and . considering the intemol ￿ntr￿S in Pla￿ lo mitigate risks of fra￿1 and non-compliance Mth laws afKI rewlions, To address the risk of fraud thr¢xyh management bia8 and override of cortrds. . pwlomied anatytKaJ procdure8 to identlfy any unu8ual or unexpected relation8hip8; • lesied ioumal entries to iderrfrfy unusual transactlon8,' • assessed whether judgerw48 and assumptiorn made In determknlNJ tr ac0￿n11n9 e8timat88 Ii*r• Indtcative or Wential bias.

CITIZENS ADVICE LANCASHIRE WEST INDEPENDENT AUDITOR'S REPORT (CONTINUEDI TO THE TRUSTEES OF CITIZENS ADVICE LANCASHIRE WEST In response to the rfsk of Irregul8r￿88 1rn1 n(xK(￿￿4lanCo ¥￿th IM rryulaikns, ￿ d•gn•d pr￿0￿re8 ich included. but wefe lirniled to: • agreelng financid statement thsdosures to undertylng supporting documents￿. reading the minutes of meets.ngs of those d￿r￿d Mlh govemance; enquirirvJ of management as to actual and pcrtential litigation daims; arKI ' r•viewing COrresp￿￿)ee wilh r￿ey￿1 regulth and the compwry's legal a(fvisors. There 8r• lrtrenl limilalions in our aLhlrt yocethKe8 dosuibed above. Th• morn removed that laws and regulaiionsare frorn financial trp4ath'ons, the less likely it is Ihat w0￿d become aware of r#)Tr compliance. Audlting standards also limii th• au<t wocedures required to Klentrfy rmcunpliance vfith laws and regula￿￿8 to wquiry of the directorn management and the in8pecb(m of wulatory and lffjal COrresp￿K1•ftee. if any. Malerial misstatements that arise due to fra￿j can be harder to detect th•1 th08e that wise wror as they may involve deliberate C¢¥￿e81ment or collus40n. A fvrther desuiption of our resportsbllitss Is 8vallabl8 on thè Finarbdal Reports'ng c￿T￿,5 b$￿e 8t: https:11 vNM.frc.or9.ukIaudit(Ysresp￿1slb1lltles. This de8uw.on fm$ w of a￿lIt0f3 r•p¢rt Uu ofour rnport This report is made solety to the ¢hanty'S trustees. as a body. In acccfdence wlth Part 4 of the Chafltie8 {Account8 8fKI Reports) Re9￿atIonS 2008. Our audit has been undertaken so that we rn￿h1 state to the charTty's trustees those matters we are required to state to them In an a￿lit0￿S rewt and for other purpose. To Ihe fvllest extent permitted by law. we do not attept lx assume responsibilty lo anyone ottrw than the charty and Ihe chariws trustees a8 a body, for our th. fty this report. or for the oynions we have formed. . A (Senlor Ststutory Audttorl For and on behalf of Smith & GouldtrvJ Limrted, Stalutory Authi Chart•r•d Acc(xJntants 4 SoLrthport Road Ch LwKashSre PR7 1LD England Datè: ........ Smilh & Go￿dIng Limrted 18 for •ppdntrnwrt •s autht(Y of ￿ Charity by Virt￿ of St8 olgitMIty for appointnnt as auditcr of a company ￿der 8ectKJn 1212 of th• Crynpanres Act 20C6.

CITIZENS ADVICE LANCASHIRE WEST STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrnstrlcted Restrlcted funds funds 2026 2025 Totsi Unr•strlcted R•strkt•d fund• funds 2024 2024 Total 2025 2024 Incom• from: Donations and legacles Charrtable activities Other trading activities Investments 84,651 934.9fA 133.9g6 218.847 887.134 1,822.098 81,467 81.487 866.908 1,IM)9,710 1.876.616 1.168 1.168 43,109 43,109 58.418 58,418 Total Incom• 1,078,033 1,021,130 2.099.163 992,850 1,009,710 2,002,360 Exp•ndltur• on: Raislng funds Charitable activitie8 4.053 4.736 858.982 1.041.602 1.900.584 e49 695.887 3,3TI 4,026 947,502 1.643.189 Total expendltur• 859.665 1.045,655 1,905,320 6￿,338 950.879 1,647.215 Net 1ncome1lexpendl￿f•) 218.368 (24,525) 193,843 296,314 58,831 355,145 (8,430) 8,430 36,943 (38.943) Net movernent In fiind• 10 209,938 (16,095) 193,843 333,257 21,888 355.145 R•conclllath)n of funds: Fund balances at 1 April 2024 1,558,021 128,730 1,686.751 1.224.764 106.842 1.331.606 Fund b•lan¢•• ￿ 31 M•r¢h 2026 1.767.959 112.635 1,880,594 1.558.021 128,730 1.68e,751 The 8Lqtement of fin￿cIal acbvities indude8 all galns and losses re￿nIsed in the year. AH IT￿me and •xpetKliture dorlve from ￿n1￿ul1￿j acfjvllk*s. 10-

CITIZENS ADVICE LANCASHIRE WEST BALANCE SHEEr AS AT31 MARCH 2025 2025 2024 Flxed assets Tangible assets 14 16 707 86,144 86.978 94,512 88.851 Current ass•ts Debtors C88h at bank and in tr•rMJ 18 264.626 1.686.333 242,359 1,568,748 1,950.959 1,811,105 Cr•dltor•: amounts falllng due wlthln on• y•ar (164,87n (203,454) N•t curr•nt aM•ts 1.786.082 1.607,651 Totsl •g••t• l•M cufr•nt Il•blllll•s 1,880.594 1,694,502 Credltor¥: amounts falllng du• aft•r more than on• y•ai 19 (7.751) Net 088ets 1.880.594 1.686,751 The funds of th• Charity Restricted Income funds Unrestricted 21 112.835 1,767.959 128.730 1,558,021 1.880,594 1,686.751 These financl•l 8t8temerrt8 have been prepared in accordance wilh the p￿15￿3 applicable lo c(xnpanlè8 8ubi¢cl to the small wnpanies r8gime. fin￿￿la1 statem￿9 were 8pproved by ￿ Tnkn8 On .. . ..... ... . .. R Sag• Company registrakn numbef 3835274 {ETrJland arKI Ktsles) 11

CITIZENS ADVICE LANCASHIRE WEST STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Cash I1￿ Irom operatlng actlvltles Cash ￿erated from operations 67,537 199.237 Inv•8ting activllies Purchase of taNJibk fixed assets Purchase of Investments Investment inccffie received (7,534) (834) 58.418 (2,932) 43.109 N•t cash 9enernted from inv•stlng acllvltl•s 40.177 Not ea8h g•n•rnt•d from financlng •ctlvltl•• Inci•as• In cash and cash •qufvahnts 117,587 239,414 Cash and cash equivalents al begInr￿ of year 1,568,746 1,329,332 CMh and ¢ash •qulvalffits at •nd of year 1.e86.333 1,568.746 12-

CITIZENS ADVICE LANCASHIRE WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng polkles Charlty Inforniallon Cluzens Advke La￿aShire is a private cOmp￿Y limited by gurntee incorpffited in England aTh tsles. Tr registered office Is 35-39 Market Stree( Chth. L•wte, PR7 2SW. 1.1 Ba•h of pr•paratlon The finarKial statements have been prepared in acwdance ￿ the Companios Ad 2006, FRS 102 Tr Financial Reporting StarKlwd appllcable in Ihe UK and RepJ)IK of Irelan￿ CFRS 1021 a￿1 the Charits SORP 'ACcO￿lir￿j and Rep￿ty'n9 by Chariti'es: Statement of Recommended Practice appli￿ble to charits preparing ther aCc￿nts in accordance ￿1th the Financlal Rwting Standard apptlcable in the UK and Republic of Ireland (FRS 102). {effective 1 January 2019). The charity is a Public Benefft Entity as defined by FRS 102. The financial statements are wep￿1 In sterfing. ￿ich is the fur¥Aiwl of ttArty. Monetary nounts in these finarKial statements are to the nearest £. The financial ststements have been Fyepared un(Jer the hlstorlcal co8t conventlon. the principal aCcoUr￿lr pokn'cies adopted are set out below. 1.2 Golng conc•rn At the lime of apwoving the finarKial statemerrts. Ihe TnBtees have a reasonable expect8bon that the charrty has adequate resources to continue in opefational existen￿ for the ft>reseeable fijture. Thu8 the Trustees continue to adopt the 9￿g concem basis of accourthrKJ in Fyeparing the fn8rKial slatemenls. 1.3 Charitabh funds Unrestrict•d fundB are availabk for use at di5(xeti￿ Trustees in furt￿ran￿ of their tharilable •tl De￿nated fi￿d8 c(xnprise fvnd5 have been set aside at Ihe discreti(￿ ol the speof purposes. The purposes arKI uses of dwnated furKls are set ¢xrt in the nckns lo the finencial statements. R•stricted filth are subject to speufic conditlons by or grantors as to hy4 they may be used. The purposes and uses of the restrKted fvrKls are set cxrt in the r￿te8 to the financial ststements. Endowment ftmds are subject lo spedfic ccrKlrts)s by dws that the ¢aytsi must be malntalned by the carfty. 1A Income Tumover is Ihe amount derived from ￿dInary ad1vi￿$ is stated n8t of VAT. Income is recognlsed vthen the charity 15 legalty entiued to rt after any perf￿rnan￿ conditi'ons have been me( the 8mourrt8 can be measured relity, and rt is prObats￿ that income will be received. Cash donati(xffj are recognlsed on rece￿t. Otter donalons and grants are indLKYed In IncomlThJ resources when they are receivable. except when the donors spectty Ihat they must be used in futsjre accounting periods or donors, conditions not fulfilled. ￿ the Sncome 1$ deferred. Legac58s are recogntsed receipl or othephise rf the tharity has be￿ ￿tir￿d of an impen(firAJ distributi the amount is known, and receipt ￿ ey4ected. If tr amount Is not kncy+m. the legacy Is treated as a ngent asset. Interest on funds heSd on (leposTrt Is Included receivable arrfl tt￿ amount can be measured rellably by tlxi ¢arty. Otr￿T Income Is iecognis8d ￿en the service has bgen pwfrymed. 13-

CITIZENS ADVICE LANCASHIRE WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accoufillng pollcles (Contlnu•dl 1.6 Exp•ndltur• Expendilure Is reco9rtsed once there is a legal or construdive obligats'on to transfer aconc#nic benefft to a third party, it is probable that a transfer of economic beneffts wdl be requlred In settlement. and the amount of the obtigation be measured reliabty. Expa￿￿Ure is da$￿fd by adivty. The costs of eath acttvty are made up ol the total of threcl costs and shared costs. indudir4 support Costs involved in undertaking eath actr¥ity. Direct costs attributable to a sir¥Jle activty are all¢xated diredty to that 8CtNrty. Shared costs which Con1r￿Ute lo more than one activty arKI support costs which a￿ not attributable to a sirKJle a¢Xivity are apportioned between those activities on a basis consistent with the use ol resources. Central staff costs ar8 a15ocat6d M the basis of ts'me spent, and depreci•ts'on clwges are auocated on the porbon of the asset's use. Fundrnisiro Costs and direct th8rrtafJe costs. c¢ryi86 all costs Mjentified as wholly or mainly att11t￿table to achieving objects of the tharity, include staff costs. ¥tholly or mainly attn't￿table support costs and an apportI￿rn•nl of general overtads. Support costs indude all expenditure nol directly related to fundraising or charitable adivities. Vthere applicai4e. such CO￿$ are 8ppoty.oned to charitable activities on the basis ol staff costs Govemance costs rewe8ent tho authl f•08 arnl th• cost ol ttie chaws annual ger￿181 elng. 1.6 Tanglbl• fix•d ass•ts Tangible fixed assets ar• iniliaRy m•asured at cost and subsequerw measured at cost or valuaiion, net of depreciation and any impalrniant losses. Oepreclatlon Is recognised so a8 to ￿lie off the c¢xt or valualion of assets less their resldual valu•8 over théir useful lives on ts following bases: Flxiures an¢J fitti(vJs CompLrtern 10% ￿ cost 25% on cost The gain or hxs arisir¥J the disP05al of an a58et is detemined as Ihe differerKe between tho sale proceeds and the carrying value of trrt asset, and is recognised in the statement of financial activilb•8. 1.7 Flxed asset Investments Fixed assel investments are inrtialty m•a¥ured at trans8CtiM prtt excluding transartlon costs, and are subsequenty measured at fair value at each repth"NJ date. Changes irb fair value are recwised In not incoM￿(eXp￿￿￿Ure) for the year. Transaction costs we expensed as in￿rred. 1.8 Impalnnent of flxed a830ts At each reporting end date, the Charity rnVi•W5 the Carryll￿ amlxmts of its tarvJible assets to detemilne whether Ihere is any inthcatim that those assets have suffered an impairment loss. If any such indl¢8tion exists. the recovwth Amount of the asgat IA 8Atimat8d in 4yd•r to datéffninè the extent of the irnpaimiem loss (rf any). 1.9 C•gh and cash equlvalenls Ca8h and cash equivalents include cash in hand, depots held at call with ￿ik8. otrr short-le￿n liquid investmenis th oryn81 maturrt.ies of three months ￿ ss, army tank overdrafts. Bank ov•r*afts are sho wrthin borrowirKJ$ In ujrrent liabilitr'es. 14-

CITIZENS ADVICE LANCASHIRE WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ountlng pollcl•• (Contlnuedl 1.10 Flnanclal Instmm•nts The charlty has elected lo aFWy pro￿810n$ of Sectk)n 11 '8asic Finanual Instrurnents. w•d Sedkm 12 '0￿r FinwKW Instrwnents Issues. of FRS 102 to all of its finarrAal Instr￿￿. Flnancial instruments we recrwi8ed In the charitys balance sheet thè becoM pety lo the ¢￿tra(￿U81 wovisions of the instrum Financial assets and liabilities are offset. ￿ the amounts we8wrt•d in th• financial slatemants, there is a legally enforceable right to Sel off ts re¢ognised arTr)Lmts there is an intention lo settle on a net bo818 (X to realhe the a88ét and 8ettl• th8 IAbility 8KnuItar￿sty. B•sk fln•n¢l•l assets 88sic lknarthl assets. thich Inchkx debtors and cash and bank balances. are Inttially Measl￿ at transaction pft￿ lrtfuding transactlon costs and are subseqwty carried al anK>rtised cost using the effective Interest method unless the arrarwnt constotutes a finanong transaction. where th• transaction is measured at the present value of the fulwe recwpts discounted at a market rate of interest. Financial assets da88lfred as rKthable withln one yoar are r#X am￿158d. Baslc 17nan¢lal Ilabllltl•s Basic financial liabilities. induthng cra<litors and bank bans are inltlalty recognlsed at trartsaction fv unless the arrar¥Jernent consts'tutes a finandr¥J transadron, where the debt instrument 18 mea8ured al the presént V811 of the firture payments dis¢owrted at a market rate of interest. Fmwctal liabiliti•s dassified as payabl• ihln (x)e year are nDt amorb'8ed. Trade uedit¢)rn are ¢)bliga￿Ons to pay for goDd5 or seThices that hgve been acry￿ed in the wdin8ry course of ¢Jperations from suppliers. AmoLmts payable are dassffied as liabdities rf paymwrt is due within one year or less. If not, tlw are wesented as ￿r￿￿rrent liats'litie8. Trade uedhors we recognised irdtlalty at transaction price and SubSeq￿n11Y measwed al am¢ytis•d cost U8ir¥J ts effedive interest meltr￿. O•r•cognlllon of Ilnanclal IlalJllld•s Flnanaal liabilities awe derecognised wh•n the Charivs contrathl obl￿ati(￿s expire or are d¢scharged Cancelled. 1.11 Employ•• b•n•fft8 The cost of any unwd IKJliday •nthrn￿ Is recognlsed In ts period n whK ts employee's Services are recefved. Twnknllon beneffts are recogntsed immediatety as an expense when th• Charity is d•monstr8bly cornmitted to tominaté the employment of an •yee or to provide ierniinalion berfits. 1.12 Retlrement ben•fft• Payments to defined fetlreThni benefft schemes are tharged as ￿ e￿n$¢ as tw fall d￿. 15-

CITIZENS ADVICE LANCASHIRE WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Crltkal accounllng Mllm•t•8 and Judg•m•nts In the appllukn ol th• charity8 ac¢Lxintir¥J pdicies. the Tntstees are required to make judgements, estimates and assLMllptions abcxrt th6 carryirKJ am¢)urrt of assets 8rxl liabihbes that we r￿ readily apparenl from other sowces. The estimates and associated assumptions are based on IM$lorical experience arbd ther fact¢ys thal are considered to be relevant. Actual results may drfler from these esiimates. The estimates and underlyirvJ 8s$umpti¢)ns are reviewed on ￿ ongoiw basis. Revisitins to aC￿UntirrfJ estirnales are recowised in the period in wPich the eth'mate is revised ￿ the revision affects only that iod, or in the period of the revisN)n and future periods ￿ere the revision affects both ojrrent arrfl future Incon* from donations and1•gacl•g Total Llnrestrlcted R•8trfct•d lunds funds 2024 2024 Totsi funds 2026 nds 2025 2025 2024 Donatlons and glts Grnnts 484 218,163 1.383 80.084 1.383 80.084 84.167 133.996 84.651 133.996 218.647 81,487 81,487 Incom• from charftable acdvltl•s Unre8trlcted Restrlcted fund• funds 2025 2025 Total Unmtricted R•strfcted funds funds 2024 2024 Totsl 2025 2024 Charftable Actlvltles Services wovided under contract Other income 856.079 78,885 860,688 1.716.765 26,448 105,333 814.968 1,009,710 1.824.678 51.938 51,938 934.9EA 887.134 1.822,098 866.906 1,009,710 1,876,616 Grants repre￿t Income rec￿Ved from various swvice level agreements. Grant Income under unre8tri¢ funds Indudes amounts rele•sed to incoming resources from delerred incfmne of £33,971 (2024.. £48,693). Income Is defeffed In line wtiti fvnders requkements ts tre service to be provided and rescyjrces spont ov specffic pericé. the balance of deferred income at the year4nd was £39,803 (2024: £73,774). 16-

CITIZENS ADVICE LANCASHIRE WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 AIARCH 2025 Income from other trndln9 aclml Unrnstrlct•d Unr••trlct•d fund• funds 2026 2024 contrI￿rtIonS to njming c￿ts 1.168 lTr¢om• frorn Investm•nts Unrnstrlct•d Unrnstrkt•d fun(Is funds 2026 2024 58.418 43,109 Expandltur• on ralslng fvnds Tolal Unrestrleted Restrlcted funds funds 2024 2024 funds 2026 funds 2026 2025 2024 Fundralslng and publklty Other furKlraisirvJ cost8 4.053 4.736 3.3TI 17-

CITIZENS ADVICE LANCASHIRE WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expendlture on ch•rttable Ktmtl Charltab Actlvllles 2026 Charltsbl• ACllvltl•s 2024 Dlrect ¢o¥ts Stsff cosis Depreciation arKI impairrner Staff aTrJ volunteer costs Office costs Premises costs Other ￿$ts Legal wofe53ional fees 1.345.071 707 29.468 94,632 85,998 11,633 91 1.098,830 1,591 20.014 84.146 62,587 12,737 1.567.600 1,279.905 Shar• of support and gov•rnanc• costs (8•• not• 91 Support 323,863 9,121 355,987 7,297 1.900.584 1,643.189 Anatysh by fund 858.982 1.041,602 695.687 947.502 RestrKted funds 1,900.584 1,643.189 support costs allocated to actlvltlas 2025 2024 315,077 2,348 921 2,438 3,079 9.121 348,161 1,2C 852 2.178 3.590 7.287 Staff and vclunteer costs Office costs Premises Costs other cosis Govemance costs 332.984 363,284 Charitable Actfvtties 332,984 3e3284 Support costs rekts to one th8rtable acJvty. 18-

CITIZENS ADVICE LANCASHIRE WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Not movement In fundg 2024 The movement in fvnds Is thled after chafgwW(crling): Fees payable the audll of tha charity's finarKial siatemw)ts 6,327 707 6.870 1,591 11 Thistms None of the Trustees (or any persons connected ￿ them) received any remunwation or benefits from the Charity during the year. Ttusts&s have re¢eived reimbursed expenses durlr¥J the year totaming £313 {2024: £31). 12 Employee• The avwage monthty Nmbor of emthees duflr8 ts year was: 2024 Mumb•r Numb•r 61 Employment costs 2024 1.360.078 115.900 184.170 1,193.579 99.010 154.402 Social security costs Other pension costs 1.660.148 1.446,991 1$ as fo1&74A: 2026 Numb•r 2024 Mumb•r £60.001- £70.000 £70,001- £80.000 Remuneralfjon of •y m•nag•m•nt p•rnonn•l The remunefat)n of key mana9ement pefSOMel was as foHM: 2025 2024 Aggrwe cornpensth. 78.613 66.179 19-

CITIZENS ADVICE LANCASHIRE WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Employ•es (Contlnu•d) Volunt••r4 The charity has also ber￿ed from the servkes of unpaid general volunteers each year, the value of vthich 18 not recognised In the accounts. Further infomiation, re98rding the corrtribuiion made by volLrteers to the thart(s actIV￿.e3. is set out in Trustees. Report 13 Taxatlon The charity 18 exempl from tsxatth on Its activrtles becwse all ft8 incorn is applied chwftal)le pU￿06e$, 14 Tanglbl• flx•d 8880ts F￿rn• Jnd C¢xnput•rn Ilttlng• Tol•l CMI Al 1 Ayil 2024 16,508 7,534 22,131 38.639 At 31 Mwch 2025 24.042 22,131 46.173 Depr•clatlon •nd Impalrment At 1 April 2024 Depreciation charged in the year 15.801 707 22,131 37.932 707 At 31 March 2025 16.508 22.131 38.639 Carrylng amount At 31 March 2025 7.534 7.534 At 31 March 2024 707 707 16 Flx•d asset Inv•stm•nts Cash Inv•stm•nts Co8t or v•luallon Ai 1 April 2024 Additions 86.144 834 At 31 March 2(r25 86,978 Carrying amount At 31 March 2025 86,978 At 31 M•ch 2024 86,144 -20-

CITIZENS ADVICE LANCASHIRE WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Deblors 2025 2024 Amounts falling due ithln one year. 183.251 191.667 14,066 Other debtors Prepayments aThl acuued Incom• 40.811 284,626 242,359 17 Fund8 h•ld a8 Custodlan trust•• Cash 8t bank ifK4ude8 the followlng funds which the (arty h(th as cuo(kn trustee.. Al 1 Aprll Income 2024 Exp•ndltur• At 31 Ilvch 2025 Chorfey & sO￿h Ribbte CVE 2.449 Cost of Living- Chorley BC 11.244 West Lanc8 BC Phase S HSF- Lancs BC 337 10.486 5,000 {2,786) (21,730) (3,021) 1,979 20.677 20.877 15.823 (27.537) 22,656 After ts local C￿￿11 for Serv1¢• c8a8ed to operate In 2012. its residual funds were passed over to the charity to be actrninistered on the Ccxmal's behalf. Tr orgar1sat#￿ had tharitable aims in line with the (artys objec0￿ as Mi in its govemiNJ doc￿￿. AS at 31 March 2025 there was no balance remainirKJ. In adrfition. In 2022 four local ￿thlY111eS 7ilh similar 8ims a180 requested the assistsnce of Ihe charity in the dlstributicn of vouchets under their schemes for indrvKduals exper1er￿lng fwl povety and other finan(xal hardship. Thls has continued into 2024-25. One of the aL￿￿rrtIes cfthey BC has also started a srtleme for Cost of Ilving 888lslarKe and the scheme l￿dS arn to b• distritxrted on their behalf as well by ts charity. The asseis are i￿luded thin tho cy•m funds tr￿kj in Its bank acc(Kmts. are subiecl to (wlrvj control review5 by Trustees. The funds are segregated ¥Mthin the charity's accounts'ng system and are reported to and rev1tr￿d ty the Tru#ees ￿ a regular bath thrW fv year. 18 Cr•dltons: amounts falllng du• wlthln on• y•ar 2025 2024 50,286 39,803 74,788 62,191 66,023 75.240 Trade cfedttors 164,877 203,454 21-

CITIZENS ADVICE LANCASHIRE WEST NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Cf•dltor•: amounts f•lllng due after mor• than on• yoar 2026 2024 Trade credit 7.751 Retlrement b•nefft gchemes 2026 2024 D•fined contri￿10￿ 8ch•m Charye to profd or loss In rnsp•d of defined corthuticm 8(1￿r 184.170 154,402 The Charrty operates a defined contribulion pensi£￿ scheme for all qualty'ng employees. The a88ets of tr S¢tr￿e are held 8eparatety from those of the Chanty in an Indepe1￿￿Y adrrdnAternd fund. 21 Re•trl¢t•d fvnd• The r88tricted funds of the charity comprise the LmexFwded balance5 of donath and grants held on trust 8uL48(X to sp•ufK Conditior￿ by don￿8 a8 to moy be used. At 1 Aprfl In¢omln9 Resou￿ 2024 rnsourc•g expended Tran8f•r* At 31 March 2026 'g Lottery EPIC Dometh'c abuse 8er¥ices Citizens Advice Blackbum with Dap+ven Cost of Llving CIK)rfey BC ENW Energy Project Macmillan Lanc5 IAÈifare MaPS LcKal Provisi PensSon¥%4se st Lancs BC {Core) Resilience FurKI 21.556 51,428 59.199 165,378) 15,377 51,426 37.400 17.365 1,013 432 37,400 9.112 17.917 117,007 65.496 337.992 348.519 (26.170) (117.924) (66.704) (338.054) {348,519) (67,906) (15.000) (776) 62 (462) 15.000 128.730 1.021.130 {1.045.655) 8,430 112,635 -22-

CITIZENS ADVICE LANCASHIRE WEST NOTES TO THE FINANCIAL STATEMEKrs (cop¥nNUED) FOR THE YEAR ENDED 31 AIARCH 2025 21 Re8trlcled funds {Contlnu•d> Pr•vlou• year. At 1 April Incoming R•sources Tran8fthy At 31 March 2024 8ig Lcthry EPIC Dome8tSc abuse servlces Citizens Advte 81ackbwn wilh DaThven Cost of Llvlng Chorfey BC Ew9y PrqeLts ENW Erffjy Project Macmillan Lancs MaPS Local Proviwn Pensionwi86 West Lancs 8C (Cue) 18.016 51.426 65,158 (61.618> 21,556 51,426 37,400 37,4th) 17,365 (19.135) (20,650) (100.083) (60.404) 1293,344) (345.183) (50.462) 20,650 101,096 60.836 330,287 345,183 50.OLY) 1,013 432 (36.943) 1462) 106.842 1.009.710 (950.879) (36.943) 128,730 The n8￿re arKI purpose ts each festricted fund is detefmined by the funibng bodiés the grants for the particular projects. All grant income received arKI expendlbn ir)cuffed is directly ￿lated to the particulai The fLN)ding received through the natio￿1 bth citizw￿ Adwce Indudes thè govemment Morw Advice Penstons SeNice (MaPS) for the provisi￿ of debt adw'co 8ession$ to rnember¥ of the public. Ad¢tional fr￿dIng was also received lor Increased capaoty for the Paervice this year. It has been agreed wth Clilze Advice that the residual funds tne year can be transferred to unrestrirted funds at lh8 year Ond. Funding has also conlknu8d from this scwrce for the Pensionwse wojecl as wt of a national initiatNe lo wovth guidanc• for pooplo as a result of the pension free(k￿ introduced in 2014. FundirYJ wa8 al￿ re¢%lved this year from the Big Lottwy Enabling Pwl8 in Cw woiect (EPIC) which Imth m8tched fvnding from Chorfey BC and Ribljle BC B for tr supwi of vulr•wab12 peoFle complex issues and ttrThe experiencing hardship. within tre 8cK¢xW. FurKls recelved from organtsatK￿s for ts ruMiThJ of ￿estiC akxKe seNices trmjght ftxward from earti year5 are to be used in due course for the purpose of developing bolh the c8pabrlity and new vrays of working to imwove earfy intervention and yeventton of violence against women and girls. Funds transferred from Cltlzens Advlce Blackfkim wlth Darwen. ￿ its operalions ceased in 2018, are being held toward5 the ruMirwJ costs of a dwrtal advice 8eNice to 8UFWt disadvanw people In the Blkkn) wlth Dwwen afea. There has al80 been finlirvJ recelved frryn Ew Proiecis to asTJ3t In the runnlrwa of varlous programrnes providuYJ advice and support to members of the ￿￿> we at rtsk of fud poverty and for rai8irKJ cwbon Fund#w was al80 receNed MacMilk3n Lancs WeNare to provkle a comwelrive,accessible, pab"enl.centred and quality asswed Walfare 8•rfft8 project that will be availabk to evw(ffie affecled by cancer across Lartashire. FurKling was also received trom C￿IeY BC t¢ provld¢ advKe arKI assistance *ith the Cost of Living.

CITIZENS ADVICE LANCASHIRE WEST NOTES TO THE FINANCIAL STATEMENTS (cO￿nNUED} FOR THE YEAR ENDED 31 MARCH 2025 22 Unrnslrlcied lunds The unrestricted funds of the charty comwtse the unexper#Jed balances of donat"¢)ns and grants %thlch are t subJe¢t to specific ¢ond+tions by donors and grantors as to trrt)w they may be used. These include desigfled funds which have been 8el aside out of unreirted furth by the trustees for specifK purp¢88S. At 1 Aprfl Incomlng Resource 2024 rv40urces oxpended Tran8l•r8 At 31 IAarch 2026 Continuity and Developm￿1 Reserve Gw*al funds 292.958 1.265,C63 292,958 1.475.001 1.078.033 (859,865) {8.430) 1,558.021 1.078,033 (859,665) (8.430) 1.767.959 Prevlous year. At 1 Aprfl Incomlng R•80urc•s 2023 rnsourc•s •xp•nd•d Transfern At 31 March 2024 Conllnulty and Development Reserve General funds 249.764 975.000 43.194 {6.251) 292,958 1,265,063 992,650 (696.3￿) 1.224.764 992.650 (696.336) 36.943 1.558.021 23 Anaty•l8 of n•t b•lw••n funds Unr••trlcted Restrkted fund8 funds 2025 2026 Total 2020 At 31 March 2025: TangitAe asset$ Investments Current asseW(liabllttie8) 7,534 86,978 1,673,447 7,534 88.978 1,786,082 112,635 1.767,959 112.835 1.880,594 Unmtrkted fund• 2024 Totsl nd8 2024 2024 At 31 Mar¢h 2024: Tangible assets Investments Current assetsI{Ilats"l￿es) Long térm liabifits"8S 707 86.144 1.478,921 (7,751) 707 88,144 1,607,651 (7,751) 128,730 1.558.tr21 128.730 1.886,751 -24-

CITIZENS ADVICE LANCASHIRE WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 24 Related party transact￿rn Thern rK) disdosable relth paty tr￿88(1￿￿ duriry Ihe (2024 . rxTh). 25 C48h gonevated from operallong 2025 2024 SLIpl￿ for the year 193,843 355,146 AdJustm•nts for. Investment Income recognised in statement of fnancial aclivitse8 Deyeclalion and irnwment of lary.ble fixed assets (58.418) 707 (43,109) 1,591 IAov•m•nts In worklng c•pltal: {In¢xea8e) kn debtorn (Decrease) in (xedi (22.267) (46.328) (106,757) {7.634) Cagh g•ntrat¢d from operntlons 67.537 199.237 26 Analysls of changes in net funds The Charity had mthi81 debt dL¥lrKJ Ihe year. -25-

Company registration number 3836274 (England and Wales) Charity registration number 1078558 (England and Wales)

CITIZENS ADVICE LANCASHIRE WEST ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

CITIZENS ADVICE LANCASHIRE WEST

LEGAL AND ADMINISTRATIVE INFORMATION

a ___n Trustees J Crompton R Sage P Darling Councillor G France P Williams G Robinson Councillor K Minto (Appointed 20 June 2025) Councillor MT Famworth (Appointed 3 September 2025) N Holden (Appointed 20 June 2025) C Cash (Appointed 20 June 2025) Secretary D Gradwell Charity number (England and Wales) 1078558 Company number 3835274 Registered office 35-39 Market Street Chorley Lancashire PR? 25W Auditor Smith & Goulding Limited 4 Southport Road Choriey Lancashire England PR7 1LD

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CITIZENS ADVICE LANCASHIRE WEST

CONTENTS

	Page
Trustees report	1-5
StatementofTrustees responsibilities	6
Statement of financial activities	10
Balance sheet	11
Statement ofcash flows	12
Notestothefinancialstatements	13-25

CITIZENS ADVICE LANCASHIRE WEST TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The Trustees, who act as Diredors for the wrposes of company law. wesent tsir rep(x( which also incorporates tho Directors, re[￿ as requifed by company lav. the statemerts fof the year endty 31 March 2025. Crtizens Advico Lancashwe pri1￿ cffte and Its registe￿ offic• conyny law Purpo￿ is at 3&39 Mathet Streel, CtK)rtey, PR7 2SW. It is a registered (tharity (￿. 1078558) and a CL¥npw limited by guafantee (no. 3835274). regstered In England & Wales. li is governed by its Articles of Associat6on, dated 5 March 2025. The TrLffjlees. who ad as Directors for the purF)ses of company 18w. present their report. which also incorForate$ V (Srectors. reF￿ as required by compeny law. 8rMJ tr finar￿le1 staiwnents frK the year W￿l1vj 31 March 2025. The financial statenxrts have been iywred in •c¢¢xdance ith the acc4x￿tirrfJ po1th8 set (xrt In rth 1 to the financial stalements and compty the Charitls Articles ol Associthn dated 5 Marth 2025, the Companie8 Act 2008 arKI "Accounting and Réporting by ChafftAes: Statement ol Recommended Practtce appllcable lo charlb.es preparing their ac£ounts In accordarKe vrith the Financial Reply￿ starbjard in thè UK and RepL&)Ilc of I￿land {FRS 102)" {effective 1 January 2019). ObJ•ctlvs and actlvJtl•• The charity was first establi6hed for the promotion of any ch8rrt8ble PWpo￿ by ￿ advancement of e￿eatkjn, th• protects'on of health and the relief of povety, srkness arKI dlstres4 lor the benefft ol the communities it serves. To achieve its legal pwpose, the charty remains committed to FYo¥ithrvJ free. confid)tlal advlce to everyb(Kty regardless of race, gender. d￿tsi1ty, sexual orientatsn, age or na1ionalty a(xoss all its areas of beneffts. Advice and inlcfftatknn are provided on a wide range of subje¢#s. Irbc￿lng debl, welfare beneffts. housing, employment, consumer issue8. rel8ts"onshlps. lamily matter5. health. ed￿tiOn. dix¥iminats'on, immtyation and the Iww. togetr wlth casew￿rk specifically in debl welfe benefits. The 8180 8UPPOrt8 indiv4dual8 and f8rnilie& expefiencing domestic abuse. The servlce Is wovided face to fxe, ty t•Ww, ty email, ￿t￿￿t. and vi8 its ￿b￿le at The chwity is fully committed to compllance ¥￿th requirements of the General Data Protsction Regulation (GDPR), Dats Protection Act 2018 and any succe&sor legislation (t¢)Wher. 'data protecbon leglslakn,). Cltlzen8 Advice is committed to a polKy of w)iecting the nghts and freed￿$ of inthviduats th respèct to ihe processing cl their pwsonal data and 8peaal 12teg￿ perswl data. The TNStee Board contirwlly asses rts strategic plan based cm evldence gained through C(￿ultation Stakeholders and reds as8¢S8ments. The Bu8lness and D•V•lo￿t Pkn is refreshed anfK￿lY arKI it5 monitorwl Ihroughout the year. Those ongoiryJ lontemi goals also remain charity's ams arKI obJ"ectives in ts shut tefrn duriffj eath accounllng period arKI 515 anrwal aclivtties are mtendod to actryeve these er¥Js. Public benefrt Tha Tntts8 have paid regard to 9uldance i8•ued by th• Charity Comml•8k>n In deradlng whgt a(Jvttie8 the Charity SIK￿ld undertake.

CITIZENS ADVICE LANCASHIRE WEST TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A¢hl•v•m•nts and p•rfi)mMn Signffjcant acllvities and a¢h￿vements 8galnst Ob￿￿￿&S To enable the achievement of rts aims and objectives. ts charity provtdes advice in conwnctiM wilh a number ol partners and through a varty of propcts. A r￿ge of 8(fvice and support is available to e￿Ure clpnts are ab to access all servlces wa the most approprie method to Suit their neets. The chanty's web content and social media is Cor￿tantlY updated to give ts laiest r￿w$ for both the Chantls servKe ddwery armd other local servicos. Once again, throughout 2024-25 the chanty has met all its cortracttAI ()￿19￿n$ and achieved 811 performance related outcomes. in tenns of cases deali with during the year. This has enabled the Charty to CAJntinue meetlng both its short arKI lonterm obieclives by providing the advice and support required lo improve the drcumstances of ts service users. Our membernhip of Cillzen8 Advtt was confirmed and once again the dwity was graded 5 auos8 all weas in the Leaderslmp Self-As8essment, 5 b￿.Tha the highest athievable scote. Out¢omM and B•n•fft• All the charity8 work ensures the public 8re 8ble to benefft from access to irrforn)ation. ad￿ and casework to 8UPPOrt thern lo resolve their indlvldual arKS famity problems. This in tum has improvad economic well-being, ensured reterrtlon of accommodation, Improved health and lkbemg WKI glven local peoF4e ts corfdenca to manage fvture thalleng8s. Guidance Fyovided ty the Chwlty Commission ￿ Publ￿ benefft has inforn￿d the ￿ of the Trustee8 in miewiThJ Ihe alms and obJe(s of the charity. The main sources of furwjing are Sh(r￿ In the notes to the accounts. The fuffilment of the variou8 fundern, requirements during the year r￿S ￿bled the charity to meet its own key oblectlves as has the expendlture th1$ year, partj'cularfy on staffing costs, The resurts for the year indLK5i￿￿ the impac of charbges in furKling streams 8r• set out in the Slatemenl of Financial Activities and associated notes to thè acCo￿ts. The Income figur08 demonstrate the a￿￿'nUing trend of greater levels of restricted f(XKling compared to previ¢Jus years and the expenditure reflecls the ri8e in the costs required 10 manage this of lunthng. charitys fmanclal position at Ihe year.end remains strong as 8•t out In the Balance Sheet and is ¢￿8thred further as part of the Reserves Pollcy review below. Flnanclal r•vl•w In th8 year erthd 31 March 2tr25. the tharitalxe company recelved Tr￿mIng resources of £1,078,033 (2024.. £992,650) in Un￿St￿.Cted fur#Js for the adivrties of the chanty. Resources expended in the ye were £859,665 {2024: £696,336). After taklng ac¢tyJnt ¢)f tho transfer of furKls £8.430 (2024: £36,943). the surp￿$ for ts year was £209,938 (2024: £333.257). wlkth h88 b••n added to the d)•fty reserves. In addluon to thls. the charty receNed re8trkXed ftmd8 01 £1.021,130 (2024: £1,crt19,710). The expenditijre from restricted funds was £1.045.655 (2024.. £950,879)" after adjustiTrJ for the transfer l¢ylfrom) unrestricted funds of £6,430 <2024. £36.943) there was a net deficit of £16.095 {2024'. s￿pIUS of £21.888) to be applied to the restricted funds carried forward. The overall surplus for Ihe year was Iherefore £193,843 (2024. £355,145). At 31 March 2025. the charitab5e company hekl totsl reserves of £1.880.594 (2024: £1.686.751). This comprM$ restricted futyls £112.635 (2024.. £128.730) and unrestricted funds £1.767.959 (2024: £1.558.021). Reseryes polKy In the course of the year the TnBtees have urKlertaken a review of the reserves polity. The poly is to maintaln General ReseNe 8fKI a Continuty arKI Development ReseNe. The purpose of this General Reserde is to cover periots of financial ￿ffiCulty arKI to provide Suffic￿ furKls for a smL)Oth win&up of company Sh￿1￿ this ever become necessary in the event of a maity lunder ¥￿hdrawIng support, which ￿1)UkI invcAve conwderable r•(lundancy costs du@ to the lo￿terni employment of core stsff. Tr Trustees feel that this reserye shoukl not fal below 3 rnonths. expenditwe and. in the evenl that the Company General Reserve falls below this level, the Trustaes w0￿d be concemed that the company be failing financialty in whith case an exit strategy would

CITIZENS ADVICE LANCASHIRE WEST TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (copifiNUED) FOR THE YEAR ENDED 31 MARCH 2025 At 31 March 2025. without any amerMJmenL Ihe General Reserve ￿ndS at £1.880.595 (2024: £1,686,751). Th figure i￿ludeS re#ricted lunds of £112,636 (2024: £128.730). The Trustees recommend that the balance of the General Reserve be rev1th￿l cm an 8nnual basls based ￿ guidemnes frrkn Crtttens Att￿"ce and currenl aL#iNity levels and should nc4 fall bglLw £975,000 O.e. approxlm#ety 8 months, exwdilwe). The pwpose of the CpMnt Reserve is to er￿e that the CAwrent level of of sor¥lce8 Is malntained should there be a shortlall in the level ol ￿nd•r￿a recelved. In ￿litIC￿, the re8erve fundy make provision for ary future develownerrt of sefvice8. extra staffing glven the wide 9eograthical spread cover, and additionally to yo￿de lor any future asset purthsse. OLr fundry for the f0rttKornV￿ twelve months h(MEver could be reduced as the various funder8 Struggle to meet t￿dget oats. As a re8uit of Ihe possible reducti In income due to pos$ible1088 of contracts and with the expanslon of the areas in we now operate the addrtional costs that this involv1￿. and in VI￿ of the irrAe8siThJ delay in the setllement of debtors, w8 ar8 ullislng fund8 from the Contlnulty and Development Reserves arKI the balance has been irKreased in ￿t￿pation of th18. Based on Inf￿rnat1.0n rAffrenty available the Trustees we re¢ommendirKJ that the t￿l￿￿e of tr Continuity and Development ReseNe be maintained at a level of £405.594. This figure irKludes thg restrided furlds totalling £112.636. Tho balarK8 of £292,958 {2024: £292,958)18 recogni88d 88 a deslgnaled fund Yrtlln unrestrKted fund8. The lund8 arn currnnty invethd in easlty a¢ce88itle cash iknposits to balarte th• p0s￿ble rnquirement for liwid fLmds ag3w￿ the requirement to generate 8s ligh a return on the Investrnents as possiNe, ￿lIe keeth the fund5 secure from 811 posyble rlsk. Cuffenuy the Charrty does Mt constrath the investrnent policy godaj, envlronmental or ethical matters. The TrLtstee5 have accepted that the prevailing mwket rates are CLxr8ntty lower than they would vAsh ar#J the retum fof tho year on Ihe investm•nts is bost av8ilabl• in Ihese &￿￿81•nce8. M8iW ￿kS The Charty has 8n 8nrnMI budget approved by the Tru8tees. Th•r• 18 r•gular con81dernlion of tm financlal resuft8 ty the Trustees. Induthng the revlew of vwknce frtyn budget aTrJ ciffiparison with benchmarks. The aFpropriats segregation of dut5es and dolegation of athity ha8 been wl In ￿ arml thwe Is a regular ¢on8idera1l￿ of nv rlsks facing tho charty arKS the steps needod lo deal theso. The Twstees assess maJ¢X rtsks to whith IM Charty 18 exposed 8ystam8 In P￿ce lo enwre tr￿f mitigalion. FinwKial Risk 18 a maJcY prw and this mrtigate(I by ensurlng a broad fundlng po￿￿0 au06s • rang• of 8ervKes. ¥rt￿ch moet tr• n••ds of th• ol I￿￿ffl, wthilst n￿1n181nin9 a raervos po8ilM)n, Th18 assesiient is reviewed and agrned ty lh• charitys mwnber¥hlp orwlutlon CrtizvA Alfv￿ 88 part of its audil W0ce￿ and covers fin8rKe. governance. management. servlce delivwy. research and campai￿$ woth, $tak8holdw relats'onshlx. engagement with •ider ser¥ke, systemWIT. equa]ity afKI dlversty arKI fitness for the luture. The audrt reported that the organlsatim was able to evidenc• all of tfw indicators. The wide geographicftt •rea served has lyoughl wllh It partiCLi•r and oknnents of risk Ththich arn r•corded. monltored and m8n8wI. Infomat5on assurance training has been priofitssed. Comprehensive. onw'ng rewrfr¥J wallth to fv board Initigates many ol Ihos• Tlsk& The Truslaes hav• assessed dwty8 oveRII risk a8 km. Plan8 for futur• p•rlod8 Throughtxrt 202&28 to date we have meirtsirled avallable services especialty in tt areas of sped8llst debt advfce. energy advice and 8ervice8 to support vulnerable clw)ts. The Chanty has retained its mojel lo albw for hybrid working whwe tNs a requirement either of the lundef or at staff reque8t. Recruitrnent ot both volunteer and pard Staff c(xrtffiue8 to b6 a challervje and rern•￿ a m•Jor fvty for thé Charty, 8tru¢tur•. gov•rnanc• and managffi￿nt The Trustees rneel at least four times per ye8r rAu8 the Annual General pleetr.ry Thwe 18 8 Finance su￿0MMIttee arrfl Pef8onrl Su￿¢0MMIttee both have their own lem7s of fefererKe and report to the main Trustee Board. Charity. TNslees Board tAays a rxucial role In gmng Ihe strateglc decision and VISI￿ for the charfty. The Trustee Board oversees the finances. sets recTuitment arKI fLwKlraising pric*rths and is responsble ensuring the viabilty of t chan'ty. TPW have re¥Jon8ikn'lity for rn￿a￿ng risk and ensuring intemal contro15 op¥ate effectivety. The trustees

CITIZENS ADVICE LANCASHIRE WEST TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The trustees, who are also the dirécors for tr purposo of conpany law. and served (kning the year and up to Ihe date of slgnatwe of the finandal stslwnents were: J Crofflpton P Darling J &'rflng P Egan Councillor G Francé Counciiior P Ellison Colmdllu Y Gagen Councllor J Alty P ￿111 G Rotsnson C¢)uncrflor K Minto C￿n￿[lOr M T FarnW￿lh N Holden C Cash (Resigned 30 Awil 2025) {RO8￿ned 23 May 2024) {Re8fvJMd 7 March 2025) (Reshjned 30 Jur￿ 2024) (Resigrbed 8 May 2025> (ApFX)nted 20 JLTh 2025) (Appoffited 3 September 2025) (Appointed 20 Jlme 2025) (Awointed 20 June 20251 Recmitment and app0lrtn￿nt oftrustees Tnjstees are recruited through an open ar￿ tranyrent s6lecl¥)n and Interview process. Recwitnwit to th• tNstee board aims to f￿￿¢t the diversty of the community withm wlmch the thrity is located. vacancies ￿Ing promotéd both inlemally and exiemalty, arml via the charity's website. seek individuals with the skills and VISI￿ needed to provide sound leadership. New trustees are invited to initial discussions Vlith the Chair aboul nakne and purpose of the charity and are then invited to 8ttwKI 8rKJ obseNe trustee meetin9s. After their appoirrtment new trusiees are provfded with an ind￿tiOn path. acces8 to oTrfine information and trustee trainirvj. Ow8nlsatth81 stnKlure The day.t(>day management of chwity Is delegated to Ihe Chlel Execuiive, Diane Gra(W, lio Is asslsted by key personnel covering finance. prqect management and walty assurance. The ¢aritys servlces are carried ¢)ut ty paid member8 ol staff aS￿led ty a large number of volunteers Wh￿ give ge1￿ of their time. Apwaisal of the Chief Exe￿tive is re¥on8ibitsty of the tru8te• board. Tls ensures tslat the Chief Executiv• has all the resources and supp(xt necessary to perfom) %Kcessfulty and to provide the optxtunty to disatss how the cYg8Thsat￿n is perf￿MIng ffjainsl key contrxb. Remun&rnl)n pol The Chief Executive's remLKration Is sel by evaluakn against set uitefia to en8ure fairru and ewallty, and taking into account a number of faciixs as pb evaluation scorg, extemal berbchmarklng. irrtemal berthnaFlr¥J and part]￿lar rok undertaken. Funds held as custodian trust•• Durfng the year. the charlty ha5 also conllnued to vnrk with our lo(zl auttKxty pJrtrKrn to &JmlnF8ter the HouselK Suppc*l Fund. AudRor In accordance vAth companys artsths, 8 resolulion propos'ing that Smlth & Gouklkng Lknlled be reappointed auditor of the cAxnpany will be put at a Genernl Meeting.

CITIZENS ADVICE LANCASHIRE WEST TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The Tru¥t••8 rermyt was afvyoved by tha Board of Tntst•es. Rsa

CITIZENS ADVICE LANCASHIRE WEST STATEMENT OF TRUSTEES RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The Tnjstees. who are also the diredors of Cilizens Advice LanCashI￿ VIÈSI for the purpose of company law, are sponslble for preparirg the Trustees Report and tts fin￿cial statements in acccxdance with applicable law and Uniled Kingdorn Accountsng Standards (United Kingdom Generally Accepted Accounting Practl¢e). Comp)y law requires the Truslees to prepare financlal statements for eath finarKial year fiich glve a true and fair view of the stste of affatrs of the Charty and (rf the hKoming rescxwces and apphcatKJn of ré8ourc•s, Including Income and expendrture. of the charitable company for year. In prepariThJ these financial statements. the Truslees are required to: - select suitable accounting poliaes and then appty them cMsistenty", - observe the methods and prinq)les in the Charitles SORP., - make IL￿geMentS ests'mates that are reasonable and PnKlent: - state whether applicable UK Accounting Standards have been fouvhpd, subiect to ary material departure8 Isck>5ed arKI exF4ained in the financial statements: and - prepare the financial statements on the 90irwJ concern basis unless it is inapproprfate to wesume ttst the Chwlty will contlnue in op•r8ts'M. The TnJstee5 8re responsible for keepiNJ adequate acc￿nting records that dlsclose reasonable accuracy at any time tt£ financial pogtion of Charity and erk2ble them to ensure that the financial ststements comply wilh the comp￿*$ Act 2006. They we also responsible for safeguarding the assets of the Charlty and herKe for taking reasonable * for iYev8ntion and detedon of fr8(Kl and thr ry(I8nOes.

CITIZENS ADVICE LANCASHIRE WEST INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF cmzENS ADVICE LANCASHIRE WEST Oplnlon We have audited the financial stalements of Citizens Advicé Lancashire (the 'Charity? for th• year endad 31 March 2025 which comprise the statement of finandal adlv5ts'es, the balance sheet, the statement of cash Ilows and notes to the financial statements. indudirMJ significarrt ￿¢￿ing pob'cieg. The financial reFthmg framework that has been applled In their F¥eparatth 15 appltcable law arKI United Kingdom Accounting Starthrds. induding Financial Reporting Stsndard 102 The Fin8no81 Reportry Stand8nl applicable ￿ Ihe UK and RewblK of lrnland (United Kingdcyn Gener?Ily AKeptsd A￿ntr"n9 Pra¢tic•). In our opinion, the firwycial statem￿. give a true and fair view of the state of the charitable company's affar8 a8 at 31 Marth 2025 and (rf it8 Inccyning resource8 and application of iesoLrtes, Iw the year th4X erthl., have been propwly wepared in acCorda￿e Lthtted KIn￿JOrn Genernlly Att•pt•d AccountirKJ Practlce,, and have been prepered in &cordarKe with the requlrem8nts of the CThnpans Act 20￿. Ba818 for oplnlon We conducted our audit in OCCOfdance InterrAt#)nd Standards on ￿rfrtin9 (UK) (UK)) and appllcable law. Our responsibilthes urKler th08e standards are further desuibed in the Auditors ￿4>onsib4rt{eS lor Ihe audit the financial statements section of ￿ report. ￿ are independent ol the Charity in accordarKe with the ethical requirements that are relevanl to our audrt of the financial statemerrts in the UK, Induding the FRC'8 Ethical Standar(I, and we have l￿filled our other elhical respNtsibiliti"es in aCc￿￿nCe wrth these requirements. VIÈ believe that the autht evlderrx we have ¢)trAained i¥ $uffKient arKI appropriate to provth • basis oplrdon. Concl￿10￿ relatlng to going conc•rn In audrting the financial statements, we have C¢YKlude<l that the T￿￿ use of ts 90ing conwn basi8 of accountirvJ in Ihe weparatth of the finarwl Slatements ts appropnats. Based on ts Wofk we have perf￿￿. w• heve not mateiial urthrtalntie8 relating to event8 C condition8 trnt, individually or Collectivety. m&y cast si&mlficant doubt on the Charitys ablty to con￿r￿ 88 a going concem for a period cl at least t•lve months from ￿en the fina￿al StateM￿ts are authNiséd for Iss￿. Our respon¥ibililie8 and the resP￿S11X"lIti8s of IIKI Tfustees v•th respect to w.ng concem are described h the relevant 88ctson8 of this reF￿. Other infomiatlon The other inlorniatK)n eompri8e8 infomtlon In the annual rewt other than the financlal statements and our audllof's rewrt thernon. Th• Trustees are reS￿s￿le for the other Infcymatim ￿ntaIned within Ihe annual report. Our opinion on the fmancial statements does not cover the other Inform81ion and ￿ ¢• not express any form of assur8nce conclusion therec￿. Our responsibilty is to read the other informab.on and. In dolng so. consKI ther the cther Infmation Is mate￿IlY incony'stent wlth the fin8nci¥ *t¢ments or ¢)ur knthyledge obtatned In Ihe c¢)urse of the audtt. or (thww8e appear310 be materwlly MI￿14ted. ff iden￿ty such material Inconsistend•s or apparent material misstatements, we are required to detennine thls gfves rise kn a material mi58t8tement In finwcial statements thern5elves. If. based on Ihe ¥York we have prfomed, we condude that there is materlal m1s3ta1err￿I of If#s other inkffr￿on. ￿ •r• reqwed to that fwa. have nothing to rep(xt in thls regard. Il•tt•rn on which ar• r•qulr•d lo r•port by excepuon We have n￿hIng to report In respect of the folkming matter3 In relati¢x kn ￿iCti Charities (ACc￿nts and Report8) RegLAations 2008 requlres us to report to you if. in our opinion: the Infomation given in I1￿ financial statements Is inconsistent in ary matwial respect Imth tho Trustees $ufficient accounllrvJ records have ncl bo￿ kepl" or the finan¢5al 8tstemerts we not In agreement V•ith the accounlir¥J records: or have nol received all the infom)alion arxl explanat￿ we require for ow audit.

CITIZENS ADVICE LANCASHIRE WEST INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF CITIZENS ADVICE LANCASHIRE WEST Responslblllll•8 of ThMt••8 As explained more fully in the stateM￿t of Trustees re8pcn1bi￿ll0s. the Tru8lee8. ￿0 we al80 the dir8dors of Ihe Charity for the purpose of c£xnpany law. we responsble lor the preparallLm of the finanaal stalernents and for beirKJ satisfied that they gfvo a true and fair view, and such Irrtemal control as the Trustees deterniine is necessary to enabk the preparab'w of financial statements thal are free frcm material misststement, whether due to fraud or •frcY. In prepamg the firk2ncial slaternents, the TrLthes are responsible for assessing the Charity's abllty to conlinue a5 a goirwj concem. (IsdosirvJ. as aPplU￿8. matters related to goir¥J concem and using the gThng concem basis of accounting unless the Trustees ether Intend to hquidate the chantable c￿MPanY (Y to cease operations, or have no realistic aFtemats've but to do so. Audltorfs r•sponsSbllitl•s for the audlt of th• finanelal statem•nts We have b••n appointed as auditor wKler section 144 of the Charili•s Ad 2011 report in accordance wth Act and rthant reguktK)ns made or having ¢ff¢ci Our cbJectNes are lo obtain reasonable assurance atx)ut whether the financlal ststements as a vthole are free from matèrial mi8Statement. wlther due to fraud or error. and to issue an aLKlitoVs report that indud•s our opinion. Reasonable assur3r￿ is 8 high level of assurance but is ￿t a guarantee that an audit conducled In accordance Yélth ISAS (UK) wlll aiw8ys detect a matwial rnisstalement ￿then rt exlsts. Misstslements can arise frorn fraud error and ere considered matenal rf. In¢Sv￿Ua1ly or in the aggregate. they ¢oukl roasonabty be expected to influence the economic deasions of users taken on the bw"s of these fmancial statements. The extent to fiich our wocedures are capable ol (tec1K￿ irregularities. I￿1￿ fraud, is below. The engagement partner ensured thal the engagement team collecttvely had the approF￿at8 cornpetence, capabilities and skills to identrfy or recognise non-compliance with applicable law8 and regulations; we identsffied IP￿ laws 8nd regulatr"on$ applicable to the charitable company through di8cussions v trustees and other management. and from ¢wr comrner¢AI kTh)wledge and ew'ence of the charity sector. ' we focused on specrfic laws and regulab'ons ￿tch ￿ considered may have a direct material effect on tho financial statements or the ¢)peralions of the chanty, indudtng thé c￿￿PanIeS Act 2006, taxation I￿ation and data pr(ection. employynent. environmental and heath and safety legi￿ation,. • we assessed the extent of compliance the laws and regulation5 idents'fied above through making enquiries of managemert and tspects'ThJ legal corresporvJen￿. and • identified laws arKI regulations were communKated ¥wthin the wdrt leam regularty and the team rnmained alert to inslarw of rm<ompliance throughout audiL Wa assessed the suscepb'bility of the comws financial Stateme￿ lo malerial misstatement, induding obtalnlrwj an underslanding of h(hV fraKI might (tax, by: • making eryuKig5 of mwwmerrt as lo C<￿51d￿ed there wa5 5U5cePthi￿ty to fraLKI. t kntythedge of actual, suspeded and alleged fraud; and . considering the intemol ￿ntr￿S in Pla￿ lo mitigate risks of fra￿1 and non-compliance Mth laws afKI rewlions, To address the risk of fraud thr¢xyh management bia8 and override of cortrds. . pwlomied anatytKaJ procdure8 to identlfy any unu8ual or unexpected relation8hip8; • lesied ioumal entries to iderrfrfy unusual transactlon8,' • assessed whether judgerw48 and assumptiorn made In determknlNJ tr ac0￿n11n9 e8timat88 Ii*r• Indtcative or Wential bias.

CITIZENS ADVICE LANCASHIRE WEST INDEPENDENT AUDITOR'S REPORT (CONTINUEDI TO THE TRUSTEES OF CITIZENS ADVICE LANCASHIRE WEST In response to the rfsk of Irregul8r￿88 1rn1 n(xK(￿￿4lanCo ¥￿th IM rryulaikns, ￿ d•gn•d pr￿0￿re8 ich included. but wefe lirniled to: • agreelng financid statement thsdosures to undertylng supporting documents￿. reading the minutes of meets.ngs of those d￿r￿d Mlh govemance; enquirirvJ of management as to actual and pcrtential litigation daims; arKI ' r•viewing COrresp￿￿)ee wilh r￿ey￿1 regulth and the compwry's legal a(fvisors. There 8r• lrtrenl limilalions in our aLhlrt yocethKe8 dosuibed above. Th• morn removed that laws and regulaiionsare frorn financial trp4ath'ons, the less likely it is Ihat w0￿d become aware of r#)Tr compliance. Audlting standards also limii th• au<t wocedures required to Klentrfy rmcunpliance vfith laws and regula￿￿8 to wquiry of the directorn management and the in8pecb(m of wulatory and lffjal COrresp￿K1•ftee. if any. Malerial misstatements that arise due to fra￿j can be harder to detect th•1 th08e that wise wror as they may involve deliberate C¢¥￿e81ment or collus40n. A fvrther desuiption of our resportsbllitss Is 8vallabl8 on thè Finarbdal Reports'ng c￿T￿,5 b$￿e 8t: https:11 vNM.frc.or9.ukIaudit(Ysresp￿1slb1lltles. This de8uw.on fm$ w of a￿lIt0f3 r•p¢rt Uu ofour rnport This report is made solety to the ¢hanty'S trustees. as a body. In acccfdence wlth Part 4 of the Chafltie8 {Account8 8fKI Reports) Re9￿atIonS 2008. Our audit has been undertaken so that we rn￿h1 state to the charTty's trustees those matters we are required to state to them In an a￿lit0￿S rewt and for other purpose. To Ihe fvllest extent permitted by law. we do not attept lx assume responsibilty lo anyone ottrw than the charty and Ihe chariws trustees a8 a body, for our th. fty this report. or for the oynions we have formed. . A (Senlor Ststutory Audttorl For and on behalf of Smith & GouldtrvJ Limrted, Stalutory Authi Chart•r•d Acc(xJntants 4 SoLrthport Road Ch LwKashSre PR7 1LD England Datè: ........ Smilh & Go￿dIng Limrted 18 for •ppdntrnwrt •s autht(Y of ￿ Charity by Virt￿ of St8 olgitMIty for appointnnt as auditcr of a company ￿der 8ectKJn 1212 of th• Crynpanres Act 20C6.

CITIZENS ADVICE LANCASHIRE WEST STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrnstrlcted Restrlcted funds funds 2026 2025 Totsi Unr•strlcted R•strkt•d fund• funds 2024 2024 Total 2025 2024 Incom• from: Donations and legacles Charrtable activities Other trading activities Investments 84,651 934.9fA 133.9g6 218.847 887.134 1,822.098 81,467 81.487 866.908 1,IM)9,710 1.876.616 1.168 1.168 43,109 43,109 58.418 58,418 Total Incom• 1,078,033 1,021,130 2.099.163 992,850 1,009,710 2,002,360 Exp•ndltur• on: Raislng funds Charitable activitie8 4.053 4.736 858.982 1.041.602 1.900.584 e49 695.887 3,3TI 4,026 947,502 1.643.189 Total expendltur• 859.665 1.045,655 1,905,320 6￿,338 950.879 1,647.215 Net 1ncome1lexpendl￿f•) 218.368 (24,525) 193,843 296,314 58,831 355,145 (8,430) 8,430 36,943 (38.943) Net movernent In fiind• 10 209,938 (16,095) 193,843 333,257 21,888 355.145 R•conclllath)n of funds: Fund balances at 1 April 2024 1,558,021 128,730 1,686.751 1.224.764 106.842 1.331.606 Fund b•lan¢•• ￿ 31 M•r¢h 2026 1.767.959 112.635 1,880,594 1.558.021 128,730 1.68e,751 The 8Lqtement of fin￿cIal acbvities indude8 all galns and losses re￿nIsed in the year. AH IT￿me and •xpetKliture dorlve from ￿n1￿ul1￿j acfjvllk*s. 10-

CITIZENS ADVICE LANCASHIRE WEST BALANCE SHEEr AS AT31 MARCH 2025 2025 2024 Flxed assets Tangible assets 14 16 707 86,144 86.978 94,512 88.851 Current ass•ts Debtors C88h at bank and in tr•rMJ 18 264.626 1.686.333 242,359 1,568,748 1,950.959 1,811,105 Cr•dltor•: amounts falllng due wlthln on• y•ar (164,87n (203,454) N•t curr•nt aM•ts 1.786.082 1.607,651 Totsl •g••t• l•M cufr•nt Il•blllll•s 1,880.594 1,694,502 Credltor¥: amounts falllng du• aft•r more than on• y•ai 19 (7.751) Net 088ets 1.880.594 1.686,751 The funds of th• Charity Restricted Income funds Unrestricted 21 112.835 1,767.959 128.730 1,558,021 1.880,594 1,686.751 These financl•l 8t8temerrt8 have been prepared in accordance wilh the p￿15￿3 applicable lo c(xnpanlè8 8ubi¢cl to the small wnpanies r8gime. fin￿￿la1 statem￿9 were 8pproved by ￿ Tnkn8 On .. . ..... ... . .. R Sag• Company registrakn numbef 3835274 {ETrJland arKI Ktsles) 11

CITIZENS ADVICE LANCASHIRE WEST STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Cash I1￿ Irom operatlng actlvltles Cash ￿erated from operations 67,537 199.237 Inv•8ting activllies Purchase of taNJibk fixed assets Purchase of Investments Investment inccffie received (7,534) (834) 58.418 (2,932) 43.109 N•t cash 9enernted from inv•stlng acllvltl•s 40.177 Not ea8h g•n•rnt•d from financlng •ctlvltl•• Inci•as• In cash and cash •qufvahnts 117,587 239,414 Cash and cash equivalents al begInr￿ of year 1,568,746 1,329,332 CMh and ¢ash •qulvalffits at •nd of year 1.e86.333 1,568.746 12-

CITIZENS ADVICE LANCASHIRE WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng polkles Charlty Inforniallon Cluzens Advke La￿aShire is a private cOmp￿Y limited by gurntee incorpffited in England aTh tsles. Tr registered office Is 35-39 Market Stree( Chth. L•wte, PR7 2SW. 1.1 Ba•h of pr•paratlon The finarKial statements have been prepared in acwdance ￿ the Companios Ad 2006, FRS 102 Tr Financial Reporting StarKlwd appllcable in Ihe UK and RepJ)IK of Irelan￿ CFRS 1021 a￿1 the Charits SORP 'ACcO￿lir￿j and Rep￿ty'n9 by Chariti'es: Statement of Recommended Practice appli￿ble to charits preparing ther aCc￿nts in accordance ￿1th the Financlal Rwting Standard apptlcable in the UK and Republic of Ireland (FRS 102). {effective 1 January 2019). The charity is a Public Benefft Entity as defined by FRS 102. The financial statements are wep￿1 In sterfing. ￿ich is the fur¥Aiwl of ttArty. Monetary nounts in these finarKial statements are to the nearest £. The financial ststements have been Fyepared un(Jer the hlstorlcal co8t conventlon. the principal aCcoUr￿lr pokn'cies adopted are set out below. 1.2 Golng conc•rn At the lime of apwoving the finarKial statemerrts. Ihe TnBtees have a reasonable expect8bon that the charrty has adequate resources to continue in opefational existen￿ for the ft>reseeable fijture. Thu8 the Trustees continue to adopt the 9￿g concem basis of accourthrKJ in Fyeparing the fn8rKial slatemenls. 1.3 Charitabh funds Unrestrict•d fundB are availabk for use at di5(xeti￿ Trustees in furt￿ran￿ of their tharilable •tl De￿nated fi￿d8 c(xnprise fvnd5 have been set aside at Ihe discreti(￿ ol the speof purposes. The purposes arKI uses of dwnated furKls are set ¢xrt in the nckns lo the finencial statements. R•stricted filth are subject to speufic conditlons by or grantors as to hy4 they may be used. The purposes and uses of the restrKted fvrKls are set cxrt in the r￿te8 to the financial ststements. Endowment ftmds are subject lo spedfic ccrKlrts)s by dws that the ¢aytsi must be malntalned by the carfty. 1A Income Tumover is Ihe amount derived from ￿dInary ad1vi￿$ is stated n8t of VAT. Income is recognlsed vthen the charity 15 legalty entiued to rt after any perf￿rnan￿ conditi'ons have been me( the 8mourrt8 can be measured relity, and rt is prObats￿ that income will be received. Cash donati(xffj are recognlsed on rece￿t. Otter donalons and grants are indLKYed In IncomlThJ resources when they are receivable. except when the donors spectty Ihat they must be used in futsjre accounting periods or donors, conditions not fulfilled. ￿ the Sncome 1$ deferred. Legac58s are recogntsed receipl or othephise rf the tharity has be￿ ￿tir￿d of an impen(firAJ distributi the amount is known, and receipt ￿ ey4ected. If tr amount Is not kncy+m. the legacy Is treated as a ngent asset. Interest on funds heSd on (leposTrt Is Included receivable arrfl tt￿ amount can be measured rellably by tlxi ¢arty. Otr￿T Income Is iecognis8d ￿en the service has bgen pwfrymed. 13-

CITIZENS ADVICE LANCASHIRE WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accoufillng pollcles (Contlnu•dl 1.6 Exp•ndltur• Expendilure Is reco9rtsed once there is a legal or construdive obligats'on to transfer aconc#nic benefft to a third party, it is probable that a transfer of economic beneffts wdl be requlred In settlement. and the amount of the obtigation be measured reliabty. Expa￿￿Ure is da$￿fd by adivty. The costs of eath acttvty are made up ol the total of threcl costs and shared costs. indudir4 support Costs involved in undertaking eath actr¥ity. Direct costs attributable to a sir¥Jle activty are all¢xated diredty to that 8CtNrty. Shared costs which Con1r￿Ute lo more than one activty arKI support costs which a￿ not attributable to a sirKJle a¢Xivity are apportioned between those activities on a basis consistent with the use ol resources. Central staff costs ar8 a15ocat6d M the basis of ts'me spent, and depreci•ts'on clwges are auocated on the porbon of the asset's use. Fundrnisiro Costs and direct th8rrtafJe costs. c¢ryi86 all costs Mjentified as wholly or mainly att11t￿table to achieving objects of the tharity, include staff costs. ¥tholly or mainly attn't￿table support costs and an apportI￿rn•nl of general overtads. Support costs indude all expenditure nol directly related to fundraising or charitable adivities. Vthere applicai4e. such CO￿$ are 8ppoty.oned to charitable activities on the basis ol staff costs Govemance costs rewe8ent tho authl f•08 arnl th• cost ol ttie chaws annual ger￿181 elng. 1.6 Tanglbl• fix•d ass•ts Tangible fixed assets ar• iniliaRy m•asured at cost and subsequerw measured at cost or valuaiion, net of depreciation and any impalrniant losses. Oepreclatlon Is recognised so a8 to ￿lie off the c¢xt or valualion of assets less their resldual valu•8 over théir useful lives on ts following bases: Flxiures an¢J fitti(vJs CompLrtern 10% ￿ cost 25% on cost The gain or hxs arisir¥J the disP05al of an a58et is detemined as Ihe differerKe between tho sale proceeds and the carrying value of trrt asset, and is recognised in the statement of financial activilb•8. 1.7 Flxed asset Investments Fixed assel investments are inrtialty m•a¥ured at trans8CtiM prtt excluding transartlon costs, and are subsequenty measured at fair value at each repth"NJ date. Changes irb fair value are recwised In not incoM￿(eXp￿￿￿Ure) for the year. Transaction costs we expensed as in￿rred. 1.8 Impalnnent of flxed a830ts At each reporting end date, the Charity rnVi•W5 the Carryll￿ amlxmts of its tarvJible assets to detemilne whether Ihere is any inthcatim that those assets have suffered an impairment loss. If any such indl¢8tion exists. the recovwth Amount of the asgat IA 8Atimat8d in 4yd•r to datéffninè the extent of the irnpaimiem loss (rf any). 1.9 C•gh and cash equlvalenls Ca8h and cash equivalents include cash in hand, depots held at call with ￿ik8. otrr short-le￿n liquid investmenis th oryn81 maturrt.ies of three months ￿ ss, army tank overdrafts. Bank ov•r*afts are sho wrthin borrowirKJ$ In ujrrent liabilitr'es. 14-

CITIZENS ADVICE LANCASHIRE WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ountlng pollcl•• (Contlnuedl 1.10 Flnanclal Instmm•nts The charlty has elected lo aFWy pro￿810n$ of Sectk)n 11 '8asic Finanual Instrurnents. w•d Sedkm 12 '0￿r FinwKW Instrwnents Issues. of FRS 102 to all of its finarrAal Instr￿￿. Flnancial instruments we recrwi8ed In the charitys balance sheet thè becoM pety lo the ¢￿tra(￿U81 wovisions of the instrum Financial assets and liabilities are offset. ￿ the amounts we8wrt•d in th• financial slatemants, there is a legally enforceable right to Sel off ts re¢ognised arTr)Lmts there is an intention lo settle on a net bo818 (X to realhe the a88ét and 8ettl• th8 IAbility 8KnuItar￿sty. B•sk fln•n¢l•l assets 88sic lknarthl assets. thich Inchkx debtors and cash and bank balances. are Inttially Measl￿ at transaction pft￿ lrtfuding transactlon costs and are subseqwty carried al anK>rtised cost using the effective Interest method unless the arrarwnt constotutes a finanong transaction. where th• transaction is measured at the present value of the fulwe recwpts discounted at a market rate of interest. Financial assets da88lfred as rKthable withln one yoar are r#X am￿158d. Baslc 17nan¢lal Ilabllltl•s Basic financial liabilities. induthng cra<litors and bank bans are inltlalty recognlsed at trartsaction fv unless the arrar¥Jernent consts'tutes a finandr¥J transadron, where the debt instrument 18 mea8ured al the presént V811 of the firture payments dis¢owrted at a market rate of interest. Fmwctal liabiliti•s dassified as payabl• ihln (x)e year are nDt amorb'8ed. Trade uedit¢)rn are ¢)bliga￿Ons to pay for goDd5 or seThices that hgve been acry￿ed in the wdin8ry course of ¢Jperations from suppliers. AmoLmts payable are dassffied as liabdities rf paymwrt is due within one year or less. If not, tlw are wesented as ￿r￿￿rrent liats'litie8. Trade uedhors we recognised irdtlalty at transaction price and SubSeq￿n11Y measwed al am¢ytis•d cost U8ir¥J ts effedive interest meltr￿. O•r•cognlllon of Ilnanclal IlalJllld•s Flnanaal liabilities awe derecognised wh•n the Charivs contrathl obl￿ati(￿s expire or are d¢scharged Cancelled. 1.11 Employ•• b•n•fft8 The cost of any unwd IKJliday •nthrn￿ Is recognlsed In ts period n whK ts employee's Services are recefved. Twnknllon beneffts are recogntsed immediatety as an expense when th• Charity is d•monstr8bly cornmitted to tominaté the employment of an •yee or to provide ierniinalion berfits. 1.12 Retlrement ben•fft• Payments to defined fetlreThni benefft schemes are tharged as ￿ e￿n$¢ as tw fall d￿. 15-

CITIZENS ADVICE LANCASHIRE WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Crltkal accounllng Mllm•t•8 and Judg•m•nts In the appllukn ol th• charity8 ac¢Lxintir¥J pdicies. the Tntstees are required to make judgements, estimates and assLMllptions abcxrt th6 carryirKJ am¢)urrt of assets 8rxl liabihbes that we r￿ readily apparenl from other sowces. The estimates and associated assumptions are based on IM$lorical experience arbd ther fact¢ys thal are considered to be relevant. Actual results may drfler from these esiimates. The estimates and underlyirvJ 8s$umpti¢)ns are reviewed on ￿ ongoiw basis. Revisitins to aC￿UntirrfJ estirnales are recowised in the period in wPich the eth'mate is revised ￿ the revision affects only that iod, or in the period of the revisN)n and future periods ￿ere the revision affects both ojrrent arrfl future Incon* from donations and1•gacl•g Total Llnrestrlcted R•8trfct•d lunds funds 2024 2024 Totsi funds 2026 nds 2025 2025 2024 Donatlons and glts Grnnts 484 218,163 1.383 80.084 1.383 80.084 84.167 133.996 84.651 133.996 218.647 81,487 81,487 Incom• from charftable acdvltl•s Unre8trlcted Restrlcted fund• funds 2025 2025 Total Unmtricted R•strfcted funds funds 2024 2024 Totsl 2025 2024 Charftable Actlvltles Services wovided under contract Other income 856.079 78,885 860,688 1.716.765 26,448 105,333 814.968 1,009,710 1.824.678 51.938 51,938 934.9EA 887.134 1.822,098 866.906 1,009,710 1,876,616 Grants repre￿t Income rec￿Ved from various swvice level agreements. Grant Income under unre8tri¢ funds Indudes amounts rele•sed to incoming resources from delerred incfmne of £33,971 (2024.. £48,693). Income Is defeffed In line wtiti fvnders requkements ts tre service to be provided and rescyjrces spont ov specffic pericé. the balance of deferred income at the year4nd was £39,803 (2024: £73,774). 16-

CITIZENS ADVICE LANCASHIRE WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 AIARCH 2025 Income from other trndln9 aclml Unrnstrlct•d Unr••trlct•d fund• funds 2026 2024 contrI￿rtIonS to njming c￿ts 1.168 lTr¢om• frorn Investm•nts Unrnstrlct•d Unrnstrkt•d fun(Is funds 2026 2024 58.418 43,109 Expandltur• on ralslng fvnds Tolal Unrestrleted Restrlcted funds funds 2024 2024 funds 2026 funds 2026 2025 2024 Fundralslng and publklty Other furKlraisirvJ cost8 4.053 4.736 3.3TI 17-

CITIZENS ADVICE LANCASHIRE WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expendlture on ch•rttable Ktmtl Charltab Actlvllles 2026 Charltsbl• ACllvltl•s 2024 Dlrect ¢o¥ts Stsff cosis Depreciation arKI impairrner Staff aTrJ volunteer costs Office costs Premises costs Other ￿$ts Legal wofe53ional fees 1.345.071 707 29.468 94,632 85,998 11,633 91 1.098,830 1,591 20.014 84.146 62,587 12,737 1.567.600 1,279.905 Shar• of support and gov•rnanc• costs (8•• not• 91 Support 323,863 9,121 355,987 7,297 1.900.584 1,643.189 Anatysh by fund 858.982 1.041,602 695.687 947.502 RestrKted funds 1,900.584 1,643.189 support costs allocated to actlvltlas 2025 2024 315,077 2,348 921 2,438 3,079 9.121 348,161 1,2C 852 2.178 3.590 7.287 Staff and vclunteer costs Office costs Premises Costs other cosis Govemance costs 332.984 363,284 Charitable Actfvtties 332,984 3e3284 Support costs rekts to one th8rtable acJvty. 18-

CITIZENS ADVICE LANCASHIRE WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Not movement In fundg 2024 The movement in fvnds Is thled after chafgwW(crling): Fees payable the audll of tha charity's finarKial siatemw)ts 6,327 707 6.870 1,591 11 Thistms None of the Trustees (or any persons connected ￿ them) received any remunwation or benefits from the Charity during the year. Ttusts&s have re¢eived reimbursed expenses durlr¥J the year totaming £313 {2024: £31). 12 Employee• The avwage monthty Nmbor of emthees duflr8 ts year was: 2024 Mumb•r Numb•r 61 Employment costs 2024 1.360.078 115.900 184.170 1,193.579 99.010 154.402 Social security costs Other pension costs 1.660.148 1.446,991 1$ as fo1&74A: 2026 Numb•r 2024 Mumb•r £60.001- £70.000 £70,001- £80.000 Remuneralfjon of •y m•nag•m•nt p•rnonn•l The remunefat)n of key mana9ement pefSOMel was as foHM: 2025 2024 Aggrwe cornpensth. 78.613 66.179 19-

CITIZENS ADVICE LANCASHIRE WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Employ•es (Contlnu•d) Volunt••r4 The charity has also ber￿ed from the servkes of unpaid general volunteers each year, the value of vthich 18 not recognised In the accounts. Further infomiation, re98rding the corrtribuiion made by volLrteers to the thart(s actIV￿.e3. is set out in Trustees. Report 13 Taxatlon The charity 18 exempl from tsxatth on Its activrtles becwse all ft8 incorn is applied chwftal)le pU￿06e$, 14 Tanglbl• flx•d 8880ts F￿rn• Jnd C¢xnput•rn Ilttlng• Tol•l CMI Al 1 Ayil 2024 16,508 7,534 22,131 38.639 At 31 Mwch 2025 24.042 22,131 46.173 Depr•clatlon •nd Impalrment At 1 April 2024 Depreciation charged in the year 15.801 707 22,131 37.932 707 At 31 March 2025 16.508 22.131 38.639 Carrylng amount At 31 March 2025 7.534 7.534 At 31 March 2024 707 707 16 Flx•d asset Inv•stm•nts Cash Inv•stm•nts Co8t or v•luallon Ai 1 April 2024 Additions 86.144 834 At 31 March 2(r25 86,978 Carrying amount At 31 March 2025 86,978 At 31 M•ch 2024 86,144 -20-

CITIZENS ADVICE LANCASHIRE WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Deblors 2025 2024 Amounts falling due ithln one year. 183.251 191.667 14,066 Other debtors Prepayments aThl acuued Incom• 40.811 284,626 242,359 17 Fund8 h•ld a8 Custodlan trust•• Cash 8t bank ifK4ude8 the followlng funds which the (arty h(th as cuo(kn trustee.. Al 1 Aprll Income 2024 Exp•ndltur• At 31 Ilvch 2025 Chorfey & sO￿h Ribbte CVE 2.449 Cost of Living- Chorley BC 11.244 West Lanc8 BC Phase S HSF- Lancs BC 337 10.486 5,000 {2,786) (21,730) (3,021) 1,979 20.677 20.877 15.823 (27.537) 22,656 After ts local C￿￿11 for Serv1¢• c8a8ed to operate In 2012. its residual funds were passed over to the charity to be actrninistered on the Ccxmal's behalf. Tr orgar1sat#￿ had tharitable aims in line with the (artys objec0￿ as Mi in its govemiNJ doc￿￿. AS at 31 March 2025 there was no balance remainirKJ. In adrfition. In 2022 four local ￿thlY111eS 7ilh similar 8ims a180 requested the assistsnce of Ihe charity in the dlstributicn of vouchets under their schemes for indrvKduals exper1er￿lng fwl povety and other finan(xal hardship. Thls has continued into 2024-25. One of the aL￿￿rrtIes cfthey BC has also started a srtleme for Cost of Ilving 888lslarKe and the scheme l￿dS arn to b• distritxrted on their behalf as well by ts charity. The asseis are i￿luded thin tho cy•m funds tr￿kj in Its bank acc(Kmts. are subiecl to (wlrvj control review5 by Trustees. The funds are segregated ¥Mthin the charity's accounts'ng system and are reported to and rev1tr￿d ty the Tru#ees ￿ a regular bath thrW fv year. 18 Cr•dltons: amounts falllng du• wlthln on• y•ar 2025 2024 50,286 39,803 74,788 62,191 66,023 75.240 Trade cfedttors 164,877 203,454 21-

CITIZENS ADVICE LANCASHIRE WEST NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Cf•dltor•: amounts f•lllng due after mor• than on• yoar 2026 2024 Trade credit 7.751 Retlrement b•nefft gchemes 2026 2024 D•fined contri￿10￿ 8ch•m Charye to profd or loss In rnsp•d of defined corthuticm 8(1￿r 184.170 154,402 The Charrty operates a defined contribulion pensi£￿ scheme for all qualty'ng employees. The a88ets of tr S¢tr￿e are held 8eparatety from those of the Chanty in an Indepe1￿￿Y adrrdnAternd fund. 21 Re•trl¢t•d fvnd• The r88tricted funds of the charity comprise the LmexFwded balance5 of donath and grants held on trust 8uL48(X to sp•ufK Conditior￿ by don￿8 a8 to moy be used. At 1 Aprfl In¢omln9 Resou￿ 2024 rnsourc•g expended Tran8f•r* At 31 March 2026 'g Lottery EPIC Dometh'c abuse 8er¥ices Citizens Advice Blackbum with Dap+ven Cost of Llving CIK)rfey BC ENW Energy Project Macmillan Lanc5 IAÈifare MaPS LcKal Provisi PensSon¥%4se st Lancs BC {Core) Resilience FurKI 21.556 51,428 59.199 165,378) 15,377 51,426 37.400 17.365 1,013 432 37,400 9.112 17.917 117,007 65.496 337.992 348.519 (26.170) (117.924) (66.704) (338.054) {348,519) (67,906) (15.000) (776) 62 (462) 15.000 128.730 1.021.130 {1.045.655) 8,430 112,635 -22-

CITIZENS ADVICE LANCASHIRE WEST NOTES TO THE FINANCIAL STATEMEKrs (cop¥nNUED) FOR THE YEAR ENDED 31 AIARCH 2025 21 Re8trlcled funds {Contlnu•d> Pr•vlou• year. At 1 April Incoming R•sources Tran8fthy At 31 March 2024 8ig Lcthry EPIC Dome8tSc abuse servlces Citizens Advte 81ackbwn wilh DaThven Cost of Llvlng Chorfey BC Ew9y PrqeLts ENW Erffjy Project Macmillan Lancs MaPS Local Proviwn Pensionwi86 West Lancs 8C (Cue) 18.016 51.426 65,158 (61.618> 21,556 51,426 37,400 37,4th) 17,365 (19.135) (20,650) (100.083) (60.404) 1293,344) (345.183) (50.462) 20,650 101,096 60.836 330,287 345,183 50.OLY) 1,013 432 (36.943) 1462) 106.842 1.009.710 (950.879) (36.943) 128,730 The n8￿re arKI purpose ts each festricted fund is detefmined by the funibng bodiés the grants for the particular projects. All grant income received arKI expendlbn ir)cuffed is directly ￿lated to the particulai The fLN)ding received through the natio￿1 bth citizw￿ Adwce Indudes thè govemment Morw Advice Penstons SeNice (MaPS) for the provisi￿ of debt adw'co 8ession$ to rnember¥ of the public. Ad¢tional fr￿dIng was also received lor Increased capaoty for the Paervice this year. It has been agreed wth Clilze Advice that the residual funds tne year can be transferred to unrestrirted funds at lh8 year Ond. Funding has also conlknu8d from this scwrce for the Pensionwse wojecl as wt of a national initiatNe lo wovth guidanc• for pooplo as a result of the pension free(k￿ introduced in 2014. FundirYJ wa8 al￿ re¢%lved this year from the Big Lottwy Enabling Pwl8 in Cw woiect (EPIC) which Imth m8tched fvnding from Chorfey BC and Ribljle BC B for tr supwi of vulr•wab12 peoFle complex issues and ttrThe experiencing hardship. within tre 8cK¢xW. FurKls recelved from organtsatK￿s for ts ruMiThJ of ￿estiC akxKe seNices trmjght ftxward from earti year5 are to be used in due course for the purpose of developing bolh the c8pabrlity and new vrays of working to imwove earfy intervention and yeventton of violence against women and girls. Funds transferred from Cltlzens Advlce Blackfkim wlth Darwen. ￿ its operalions ceased in 2018, are being held toward5 the ruMirwJ costs of a dwrtal advice 8eNice to 8UFWt disadvanw people In the Blkkn) wlth Dwwen afea. There has al80 been finlirvJ recelved frryn Ew Proiecis to asTJ3t In the runnlrwa of varlous programrnes providuYJ advice and support to members of the ￿￿> we at rtsk of fud poverty and for rai8irKJ cwbon Fund#w was al80 receNed MacMilk3n Lancs WeNare to provkle a comwelrive,accessible, pab"enl.centred and quality asswed Walfare 8•rfft8 project that will be availabk to evw(ffie affecled by cancer across Lartashire. FurKling was also received trom C￿IeY BC t¢ provld¢ advKe arKI assistance *ith the Cost of Living.

CITIZENS ADVICE LANCASHIRE WEST NOTES TO THE FINANCIAL STATEMENTS (cO￿nNUED} FOR THE YEAR ENDED 31 MARCH 2025 22 Unrnslrlcied lunds The unrestricted funds of the charty comwtse the unexper#Jed balances of donat"¢)ns and grants %thlch are t subJe¢t to specific ¢ond+tions by donors and grantors as to trrt)w they may be used. These include desigfled funds which have been 8el aside out of unreirted furth by the trustees for specifK purp¢88S. At 1 Aprfl Incomlng Resource 2024 rv40urces oxpended Tran8l•r8 At 31 IAarch 2026 Continuity and Developm￿1 Reserve Gw*al funds 292.958 1.265,C63 292,958 1.475.001 1.078.033 (859,865) {8.430) 1,558.021 1.078,033 (859,665) (8.430) 1.767.959 Prevlous year. At 1 Aprfl Incomlng R•80urc•s 2023 rnsourc•s •xp•nd•d Transfern At 31 March 2024 Conllnulty and Development Reserve General funds 249.764 975.000 43.194 {6.251) 292,958 1,265,063 992,650 (696.3￿) 1.224.764 992.650 (696.336) 36.943 1.558.021 23 Anaty•l8 of n•t b•lw••n funds Unr••trlcted Restrkted fund8 funds 2025 2026 Total 2020 At 31 March 2025: TangitAe asset$ Investments Current asseW(liabllttie8) 7,534 86,978 1,673,447 7,534 88.978 1,786,082 112,635 1.767,959 112.835 1.880,594 Unmtrkted fund• 2024 Totsl nd8 2024 2024 At 31 Mar¢h 2024: Tangible assets Investments Current assetsI{Ilats"l￿es) Long térm liabifits"8S 707 86.144 1.478,921 (7,751) 707 88,144 1,607,651 (7,751) 128,730 1.558.tr21 128.730 1.886,751 -24-

CITIZENS ADVICE LANCASHIRE WEST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 24 Related party transact￿rn Thern rK) disdosable relth paty tr￿88(1￿￿ duriry Ihe (2024 . rxTh). 25 C48h gonevated from operallong 2025 2024 SLIpl￿ for the year 193,843 355,146 AdJustm•nts for. Investment Income recognised in statement of fnancial aclivitse8 Deyeclalion and irnwment of lary.ble fixed assets (58.418) 707 (43,109) 1,591 IAov•m•nts In worklng c•pltal: {In¢xea8e) kn debtorn (Decrease) in (xedi (22.267) (46.328) (106,757) {7.634) Cagh g•ntrat¢d from operntlons 67.537 199.237 26 Analysls of changes in net funds The Charity had mthi81 debt dL¥lrKJ Ihe year. -25-