REGISTERED COMPANY NUMBEI R: 04349637 (Englxnd and Wales)
RLGISTEI REI D CHARITY NUMBfR: J092972
REPORT OF THE TRUSTEEI S AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR EI NDED 31 MARCH 2024
FOR
PREI STON AND DISTRICT CITIZENS
ADVICE BURE< AU
Miller Roskell Liinited
17 Victoria Road East
Thorntoii Cleveleys
Lancashire
FY5 5HT

PRfsTON AND DISTRICT CITIZENS
ADVICE BUREI AU
CONTENTS Ofi THE FINANCIAL STATFMENTS
FOR THE YEI AR ENDED 31 MARCH 2024
Page
Report of the Trustees
Independent Examiiiei s Report
Statement of Financial Activities
Balance Sheet
Notes to tlie Financial Statevnents
10 to 18

PRF.STON AND DISTRICT CITIZENS
ADVICE BUIIEAU (REI GISTEIILI D NUMBER: 04349637)
REI PORT OF THE TRUSTEI ES
FOR THE YEI AR E]YDED 31 MARCH 2024
The trustees who al'e also directors of the charity for the purposes of the Coinpanies Act 2006, pi'esenl their i'epoit with
the financial stateinents of the charity foi- the year ended 31 Mai'ch 2024. The ti'ustees liave adopted tlie pi'ovisions of
Accountii)g and Repoiting by Charities: Staleinent of Recoininended Pi'actice applicable to cliarities prepai'iiig theii-
accouIils in accordance with tlie Financial Repoi'ting Slandai-d applicable in the UK and Republic of Ireland (FRS 102)
(effective l Januai'y 2019).
OBJECTIVEI S AND ACTIVITIES
Oui. aims ai'¢'.
-To provide the advice people need foi. the pi'obleins they face.
-To improve the policies and pi'actices that affect people's lives.
We pi'ovide free, confidential, indepeiident advice to lielp people ovei'come their probleins. We al-e a voice foi- our
client5 and consuinei's on tlie issues tliat mattel. to thein. We value diversity, cli8inpion equality, and challenge
disci'iinination <ind hai'assinent
To Ineet these aiins we delivei. a range of advice and inforination sei'vices dii'ect to the public across the city.
Pi'eston & Disti'ict Citizens Advice Bureau strives to pi'ovide individuals and coininunities with opportunities to achieve
theii. full potential by providing accessible quality sei'vices, which alleviate poveity aiid inequality.
The Charity is coininitted to i'elieving injustice and creating an environinent which values clients, staff and volunteers.
Pi'eston & Districts Citizens Advice Biii'eau aii)Is to pi'ovide tlie advice people need for the pi'obleins they face aiid to
iinprove the policies and practices that affect people'5 lives.
We are a local Chai'ity and Coinpany liinited by guai'antee serving the local coinmunities of Preston & Distt'ict. We
beloiig to the lai-ge5t Inulti-geiiei'ic advice-giving network in the countty. We al'e independent and pi'ovide fi'ee,
confidential iinpaitial advice to everyone regardless of l'ace, gender, sexuality, I'eligion, sexual orientation oi. disability.
We aiiii to give local people a service, wliicli iiieets local needs, and which is flexible. and deinand di'iven. We aim to
iinderstanding parlnei-s, goals and deii)onsti'ate effeclive and efficieiit use of i'esoui'ces. The Ti'ustees Ineet at least foiir
tiiiies pei- yeai. plus the Annual General Meeting to inanage the affaii's of the Cliarity. When reqiiii'ed an Executive
Boai'd ineet with regard to Finance and Pei'sonnel, i'epoi'ting to the inaiii Trustees, Ineeting. Ms Saiiiia Abrar and Ms
Rayhana Hafejee, the Joint Cliief Officers, are responsible foi. the daily i'unning of the Charity- The Charity's woi'k is
cai-ried out at its principal office at tlie Town Hall Aniiexe, Birley Sti-eet, Pi'eston PRI 2QE by paid einployees assisted
by voluiiteei's who give genei'ously of their tiine.
Page I

PRESTON AND DISTRICT CITIZEI NS
ADVICE BUREAU (REI GISTEREI D NUMBER: 04349637)
REPORT OF THE TRUSTE< IS
FOR THE YEI AR ENDED 31 MARCH 2024
ACHIEVEMENT AND PERFORMANCE
Charitable aetivitie5
Paid and volunteer staff uiiderlakes the Chai'ity's woi'k. Tlie Advisers undei'take a high quality-training prograinime. The
geiiei'alist advice sei'vice provides iiidividuals with information. advice and assistance in all ai'eas including debt,
housing, iininigi'ation and nationality, einployinent, welfare benefits, relationship breakdown, consuinei., health,
education and financial Inanageinent. A case Inanageinent system (CASEBOOK) and other software including QB
Welfai'e Benefits calculation package suppoit the Charity.
The Chai'ity has again Inanaged its resources with prudence to pi'ovide the coinmunity with a wide range of advice and
infoi'ination sei'vices at genei'alist and specialist levels and has secui'ed extei'nal fiinding to enhance the col'e sei'vices.
Bureau services are available f5ve days per week.
This year the bureau geneizlist and specialist advice sei'vices have delivered telephone and webchat services and have
taken the opporlllnities working with local paitnei's to resuine face to face services through outi'each sessions held at host
sites in coininunity venues.
Tlie Money Advice and Pensions Sei'vice, National WHO Enei'gy Advice Pi-ogi'ainine, Cadent Fund and British Gas
Energy Trust provide funding for debt advice and eiiei-gy efficiency advice. The Moiiey Advice and Fuel Poverty teams
have been proactive in developing 5b.oiig paitnei'ships and links with the Lancashii'e Council, statutory and Voluntary
oi'ganisations and the Council lax I'ecovery Teain and good woi'king pi'actices are iIi place to enable clients, pi'obleins to
be dealt effectively and expediently.
Funding fi'oin Macmillan Fund is to support cancel- patients and their fainilies who face financial and other issues;
nding froin Yorkshire Building Society and UCLAN support our generalist advice sei'vices
The Charity's Biisiness and Developinent Plaii covei's the period 2024 to 2027. The overriding principle of the plan is to
ensure services al'e accessible to all. Partnership woi'king is one of the Inain priorities and the Chai'ity actively 5UPPOI'ts
local working with paitnei's, froin coininunity, statutoiy and voluntai'y sectors.
Volllnteei. i'ecruitment is ongoing with ti'aining being another key prioi'ity. We woi'k with our national oi-ganisation to
answer out of ai'ea ca115 thi'ough the national helpline Adviceline, Help to Claiin project and tlie Debt Helpline. Staff and
volunteei's have adapted quickly to continue giving advice. We Inaintain business continuity with a coiiibination of office
aiid home workiiig.
The challenges are oppoitunities. tiine to reflect and I'eview how we respond to clianging needs of our clients, sei'vices,
and staff.
Page 2

PRfi STON AND DISTRICT CITIZENS
ADVICE BUIIEI AU (REI GISTERLI D NUMBER: 04349637)
REI PORT OF THE TRUSTEI ES
FOR THE YEI AR ENDED 31 MARCH 2024
FINANCIAL REI VIEW
Principal fundiiig Sources
Detai15 of incoine and expenditure foi- the pei'iod al'e shown in tlie Stateinent of Financial Activities. The Cliai'ity
receives a coiiti'ibiition to its core activities and help iii kiiid fi'oin Britisli Gas Trust Fund, Mcmillan trust Fund, Cadeiit
and Yorkshii'e Building Society and i'eceives restricted funding froin the MaPS Mainsti-eain Debt Advice to pi'ovide
support foi. specialist face to face money advice.
Funds I'eceived fi-oin the MaPS Debt Advice Pi'ojects al-e restt'icted foi. use in the staffing and running of the designated
specialist services and al'e not Used foi. any othei- purpose.
Fundkng froin tlie British Ga5 Energy Trust Fund is i'esti'icted foi. the use in staffing and running costs to pi'ovide debt
advice, coinplete Ti'ust Fund applications and provide energy efficiency advice service and al'e not used for any other
purpose.
The Project and Exit Fund's aiin is to meet iininediate operational needs and is invested to achieve the inaximuin i'ettirn
for an acceptable level of risk. As a registei'ed ehai'ity the Bureau only Inakes authoi'ised investineiits. As at the yeai'_end
date the Trustees Considered that tliei'e were no ￿llds available to invest. The Charity's iiivestinents are reviewed at least
every twelve Inoiiths.
Reserves policy
It is the policy of the Charity that uni-estt'icted ￿ndS which have not been designated foi- a specific use should be
maintained at a level equivalent to thi'ee Inonth's expenditui'e. The ti-ustees considei. that i'eserves at this level will ensure
that, in the event of a sigiiificant di'op in funding, they will be able to continue the Bureau's cu11.ent activities while
consideration is given to way5 in which additional funds may be raised.
FUTURE DEVELOPMENT
The Charity is awai'e that it must continue to strengthen funding of its core services to be able to bid foi. exteimal monies.
The Charity is also aware that i'egional aiid national funding agencies view consortium bids inoi'e favourably.
Partnership work and consoitiuin bids will be developed with Citizens Advice Bureaux in the Lancashii'e area as well as
in paitnei'ship with othei- local organisation5. Broadeiiing the sei'vices, we offer and how we deliver these sei'vices is one
of oui. pi'iine objectives over the next year. To this eiid, it is recognised that oiir aiin is to iinpi-ove accessibility to the
sei'vice using infoi'ination technology includiiig telephone pi'ovision and web chat and to develop diffei'ent Inethods of
access. The Chai'ily is coiitinually aiining to develop new pi-ojects to pi'omote the concept of 'access for all,.
STRUCTURE, GOVERNANCE AND MANAGEME< NT
Governing documeiit
The chai'ity is coiili'olled by its governing document, a deed of tt'ust, and constitutes a liii)ited coinpany, liinited by
gu¢ll'aiitee, as defined by the Coinpanies Act 2006.
It is registei'ed as a chai'ity undei. Chai'ity Coininission iiuinber 1092972. Tlie Dii'ectoi's of the coinpany are also chai'ity
trustees for the purpose5 of chai'ity law aiid under the coinpany's aiticles known as manageinent coi))Inittee Ineiiibers.
Reci'uitnient and appointment of neiv trustees
Tlie Boai'd Meinbei's apait froin one Trustee, who Inust be noiniiiated by Pi'eston City Coiincil, appoint the Trustees,
who are also all Dii'ectois of the company.
Re-appointinent of Triistees is provided foi. undei. the noi'inal Conipanies Act i'ules on an annual basis al the Chai'ity's
Aniiual Gene171 Meeting. The Ti'ustee Boai'd al'e iiiindful when appointii)g new Ti'ustees of the skills aiid abilities
i-equii'ed to I'un the Chai'ity effectively. Following initial discussions with the Cliair about tlie natui'e and pui-pose of the
Cl)ai'ity potential iiew Ti'ustees are iioiniiiated to tlie Ti'llstee Boai'd aiid duly elected to Ilie boai'd.
Page 3

PRfi.STON AND DISTRICT CITIZEI NS
ADVICE BUIIEAU (REI GISTERCI D NUMBER: 04349637)
REI PORT OF THE TRUSTEI ES
FOR THE YEAR ETr4DED 31 MARCH 2024
STRUCTURE, GOVERNANCE AND MANAGEME< NT
Induction kiiid traiiiing of iiew trustees
At the tiine of theii. appointinent new l-ru5tees al'e provided with a pack of infoiiT]ation incliidiiig copies of the Charity's
foi'inal docuineiits and latest fiiiancial infoi'ination, togethei- with copies of perliiient literatiii'e fi'om the Charities
Coiminission. The New Trustee Iiiduction pack is provided by the Charity's national organisation.
Rislc tnanagement
The Chai'ity lias an annual budget approved by the Trustees. There is a I'egulai. considei'atioii of the financial results by
the Trustees including the I'eview of variances fi-om budget and coinparison with benchinai'ks. The appi'opriate
segi-egation of duties and delegation of authority has been put into place and there is a i'egular considei'ation of new risks
facing the charity and the steps needed to deal with these.
The Ti'ustees have assessed the Inajor i'isks, to which the charity is exposed, in pai'ticular those related to the operation
and finance of the Charity, to enslli'e that systeins are in place to initigate exposui'e to those i'isks.
REFFRENCE AND ADMINISTRATIVE DETAILS
Registei'ed Company number
04349637 (England and Wales)
Registered Chai'ity number
1092972
Registei'ed office
Town Hall Annexe
Bii-ley Stt-eet
Preston
Lancashire
PRI 2QE
Trustees
Trustees and Dii-ectors
The following al'e both Ti'ustees and Directors..
Mr P Woodbuin - Chair
Mi. W Shannon- Vice Chaii"
The following al'e Ti'iistees:
Mi's J Mooi'e Elected Meinbei.
Mr P Ci-owe Elected Meinbei.
Mi's J M Peai'son Elected Meinber
Mi's S Piggott Elected Meinbei.
Monalisa Odibo Elected Meinber - resigned 14.11.2023
Ms J 13ai'kei' _ Repi'esentalive LCC Welfai-e Rights Office
Clli- E Atkiiis- Repi-esentative Pi-e5ton City Council
Bureau Representative
Mr M Bi'adley
Page 4

PRESTON AND DISTRICT CITIZENS
ADVICE BUREAU
REPORT OF THE TRUSTfi ES
FOR THE YEAR 11 Tr4DED 31 MARCH 2024
REFERFNCE AND ADMINISTRATIVE DETAILS
Company Secretary
MTS J M Pearson
Independent E<xaminer
D. Miller FCCA
Miller Roskell Liinited
17 Victoi'ia Road East
Thornton Cleveleys
Lancashii'e
FYS 5HT
PUBLIC BENEFIT
All the funds i'eceived by the Chai'ity ￿e used in providing services mentioned in our objects and activities for the benefit of
the cominunities of Preston and District. Pi'eston & Distt'ict Citizens Advice Bui'eau is a inember of 'Citizens Advice,,
network of independent UIC chai-ities that helps people resolve thell. Inoney. legal and othei- pi'oblems by pi'oviding
infortnation and advice and by influencing policyinalcers. It woi'ks entirely in the public interest. The Ti'ustees of Preston &
Distt'ict Citizens Advice Bureau believe they have complied with the duty in section 4 of the Charities Act 2006 to have due
regai'd to the public benefit guidance published by the Charity Commission. This report has been pi'epared in accordance
with the special provisions of Part 15 of the Companies Act 2006 Irlating to sinall companies.
This report has been prepared in accordance with the special provisions of Part 15 of the Coinpanies Act 2006 I'elating to
small coinpanies.
Approved by ordei. of the board of trustees on ................-..-...-...-...........-..... and signed on its behalf by:
Woodburn - Trustee
Page 5

INDLI PE4 NDEI NT EXAMINEI R'S REI PORT TO THE TRUSTEI ES OF
PREI STOIY AND DISTRICT CITIZENS
ADVICE BUREAU
liidependent exainincr'5 repoi't to the tl'llStee5 of Preston And District Citi£ens Advicc Ilui'eAu ('tlie Comi)any')
l i'epoit to tlie chai'ily Ii'ustees on Iny ex¢iiniiiation of the accouiit5 of the Coinpany foi. tlie yeai. ended 31 Mai'ch 2024.
Responsibilities And basis ol report
As the charity's ti'ustees of the Coinpany (and also its directoi's foi. the purposes of coinpaiiy law) you al-e i'esponsible for
the prepai'ation of the accouiit5 in accordaiice with the i'equii'einents of the Coinp¢inies Act 2006 ('tlie 2006 Act,).
Having satisfied myself that the accounts of the Coinpany are not i'equired to be audited under Part 16 of tlie 2006 Act
and are eligible for independent examination, l i'eport in i'espect of Iny examinatioii of youi. charity's accounts as carried
out under Section 145 of the Chai-ities Act 2011 {'Ihe 201 l Act,). In cai'iying out Iny examination I have followed the
Dii'ections given by the Charity Coininission under Section 145(5) (b) of the 201 l Act.
Independent examiiier's statement
Since your charity's gross incoine exceeded £250.000 youl- exaininei. must be a ineiMbei' of a listed body. I can confiiin
that l ain qualified to undei'lake the exainination because I am a meinb¢r of the Association of ChaL'tered Cei'lified
Accountants, which is one of the listed bodies.
I have eoinpleted Iny exai)iiiiation. I confirin that no mattels have come to Iny attention in connection with the
exaininatioii giving ine cause to believe:
accounting i-ecoi'd5 were not kept in i'espect of the Coinpany as I'equii'ed by Section 386 of the 2006 Act- or
the accounts do not accord with those recoi'ds. or
the accounts do not coiiiply with the accounting requireillenls of Section 396 of the 2006 Act otliei. than any
reqllireineiit that the accoiiiils give a ti'ue and fair view wliich 15 liot a Inaltei- considered as part of an independent
exainination. oi.
the accounts have not been pi'epared in accoi'dance with tlie Inethods and pi'inciples of the Stateinent of
Recoinmended Practice foi. accoiinting and i'epoi'tiiig by charities (applicable to charities pi'eparing their accouiits
in accoi'dance with the Finaiicial Repoiting Standard applicable in the UK and Republic of Ii'elaiid (FRS 102)).
I have no concerns and have come aci'oss no other Inatters in connection with the exaininatioii to which attention should
be drawn in this i'epoit in ordei. to enable a pi'oper understaiiding of the accounts to be l'eached.
D. Miller fccA
The Association of Chaitei'ed Cei'tified Accountants
Millei. Roskell Liiniled
17 Victoi-ia Road Fast
Thoiiiton Cleveleys
Lancashii'e
FY5 5HT
Date-
Page 6

PIIEI STON AND DRSTIIICT CITIZENS
ADVICE IJUREAU
STATEMENT OF f<INANCIAL ACTIVITIE4 S
FOR THE YEI AR ENDF.D 31 MARCH 2024
3113124
Total
funds
3113123
Total
funds
Unrestricted
funds
Resti'icted
nds
Notes
INCOME AND ENDOWMEI Tr4TS FROM
Chai'itable activities
Generalist
Moiiey advice
British Gas Enei'gy Ti'ust
United Utilities
LCC Fuel Departtnent
Yoi-kshire Building Society
Cadent
Macmillaii
164,002
164,002
47,196
94,800
41,083
53,372
116,325
13,124
22,917
9,000
47,196
94,800
18,900
18,900
39,000
26,277
39,000
26,277
Othei. incoine
6,350
6,350
Total
235,629
160,896
396,525
255,821
EXPEI NDITURE ON
Cliaritable activitie5
Generalist
Money advice
Equipinent
British Gas Energy Trust
United Utilities
LCC Fuel Department
Yorkshii'e Buildiiig Society
Cadeiit
Macmillan
42,801
42,801
47,196
66
94,800
38,077
53,372
89
116,325
13,124
22,917
9,000
47,196
66
94,800
18,900
18,900
39,000
26,277
39,000
26.277
Total
108,144
160,896
269,040
252,904
NCIT INCOME
127,485
127,485
2,917
RECONCILIATION OF FUNDS
Total funds bi'ought forward
139,848
139,848
136,931
TOTAL FUNDS CARRIED FORWARD
267,333
267,333
139,848
The notes foi'in parl of these financial stateinents
Page 7

PRESTON AND DISTRICT CITIZEI NS
ADVICE BUREI AU (IIEGISTEI RED NUMBEI R: 04349637)
BALANCE SHEI Ei T
31 MARCH 2024
3113124
3113123
Notes
FIXED ASSETS
Tangible assets
200
266
CURRII NT ASSETS
Debtors
Cash at bank
76,872
289,382
1,358
192,663
366,254
194,021
CREDITORS
Ainounts falling due within one year
(99,121)
(54,439)
NET CURRENT ASSETS
267,133
139.582
TOTAL ASSETS LEI SS CURRENT
LIABILITIES
267,333
139,848
NET ASSETS
267,333
139,848
FUNDS
Uni'esti'icled funds..
Genei'alist
Equipinent
Redundancy
Pi'oject Exit
Relocation Fund
46,133
200
46,000
75,000
i 00,000
41,379
266
33,203
65,000
267,333
139,848
TOTAL FUNDS
267,333
139,848
The chai'ilable coinpany is entitled to exemption fi'oin audit undei. Section 477 of the Companies Act 2006 foi. the yeai.
ended 31 March 2024.
The ineinbei's have not i'equii'ed the coinpany to obtain an audit of its financial stateinents for the yeai. ended
31 Mai'ch 2024 in aceoi'dance with Sectioii 476 of the Coiiipanies Act 2006.
The ti'ustees acknowledge their I'esponsibilities for
(a)
ensui-ing that the chai'itable coinpany keeps accounting i'ecords that comply with Sections 386 and 387 of the
Coiiipanies Act 2006 and
prepai'ing financial stateinents which give a true and fail. view of the state of affairs of the chai'itable coinpany as
at the end of each financial year and of it5 suiylus oi- deficit for each financial yeai. in accordaiice with the
reqiiii'einents of Sections 394 aiid 395 aiid whicli otliei'wise coinply with tlie i-eqiiii'einents of the Coinpanies Act
2006 I'elating to finaiicial stateinents, so fai. a5 applicable to tlie cliarilable coiiipaiiy.
(b)
I'he iiotes foi'in parl of these financial slateiMei)ts
Page 8
continiied...

PREI STON AND DISTRICT CITIZEI NS
ADVICE BUREI AU
BALANCE SHEI EIT_ contiiiued
31 MARCH 2024
These fmancial statements have been prepared in accordance with the provisions applicable to chai'itable companies subjeot
to the sinall companies regiine.
The f￿anCial statements were approved by the Board of Trustees and authorised for i55ue on
and were signed on its behalf by:
P Woodburn - Trustee
The notes foi'in pail of these fmayjcial stateiiients
Page 9

PREI STON AND DISTRICT CITIZENS
ADVICE BUREAU
NOTES TO THE FINANCIAL STATEI MENTS
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES
Basis of preparing the fiiianeial statements
The financial stateinents of the chai'itable coinpany, which is a piiblic beiiefit entity linder FRS 102, have been
pi'epared in accoi'dance with the Charities SORP (FRS 102) 'Accounting and Repoi'ting by Chai-ities: Stateinent
of Recoinmended Pi'actice applicable to chai'ities pi'eparing theii. accounls in accoi'dance with the Finai)cial
Reporting Standard applicable in the UK and Republic of li'eland (FRS 102) (effective l Jaiiuaiy 2019),,
Financial Repoi'ting Standard 102 'The Financial Repoitiiig Staiidai-d applicable in the UK and Republic of
Ireland, and the Companies Act 2006. The financial slateinents Iiave been pi'epared undei. the historical cost
convention.
Income
All incoine is i'ecogni5ed in the Stateinent of Financial Activities once the chai'ity has entitleinent to the funds, it
is pi'obable tliat the incoine will be i'eceived aiid the ainount can be inea5ured i'eliably.
Expenditure
Liabilities are I'ecognised as expeiiditui'e as soon as there is a legal or constructive obligation coinniitting the
chai'ity to that expenditure, it is pi'obable that a ti'aiisfei. of econoinic benefits will be requii'ed in settleinent and
the ainollnt of the obligation can be Ineasui'ed reliably. Expenditui'e is accounted for on an accruals basis and has
been classified under headings tliat aw-egate all cost i'elated to the category. Where costs cannot be dii'ectly
atli'ibuted to particulai- headings they have been allocated to activities on a basi5 consistent with the use of
i'esources.
Tangible fixed assets
Depreciation is provided at the following annual l'ates in order to wi'ite off each asset over its estiinated use￿1
life.
Fixture5 and fittings
Coinputer equipinent
250/0 on reducing balance
25010 on reducing balance
Taxation
The cliai'ity is exeinpt fi'oin coi'poi'ation tax on its charitable activities.
Fiind #ceounting
Unresti'icted funds Can be used in accoi'dance with the charitable objectives at the di5cI'etion of tlie ti'ustees.
Restt'icted fiinds can only be used foi. paiticulai. restricted pui'poses within the objects of the chai'ity. Re5tt'ictions
ai'ise wlien specified by the donor or when funds are i'ai5ed for particular restricted purposes.
Further explanation of the iiature and pui'pose of each fund is included in the notes to the financial stateineiits.
Page 10
continued...

PRE< STON AND DISTIIICT CITizfi NS
ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMCI NTS- eoiitinued
FOR THE YEAR NDLI D 31 MARCH 2024
NET INCOMEI(EI XPENDITURE)
Net incoinel(expenditui'e) is stated aftei. ChargIn￿(credIting)'.
3113124
3113123
Depreciation - owned assets
66
89
TRUSTEI ES, REMUNERATJON AND BLNEFITS
There were no trustees, i'einllneration or other benefits foi. the year ended 31 Mai'ch 2024 nor for the yeai- ended
31 Mai'ch 2023.
Payinents of £4,035 (2023.. £4,965) were imade to Mi's J M Peai'son, a Trustee. in I'espect of consultancy services
provided.
Trustees, expense5
There wei'e no trustees, expenses paid for the year ended 31 Mai'ch 2024 noi. foi. the year ended 31 Mai'ch 2023.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestt-icted
funds
Resti'icted
fijnds
Total
funds
INCOME AND E< NDOWMENTS FROM
Chai'itable aetivitie5
Generalist
Moiiey advice
Britisli Gas Enei'gy Ti'ust
United Utilities
LCC Fuel Depart]nent
Yorkshii'e Building Society
41,083
41,083
53,372
116,325
13,124
22,917
9,000
53,372
116,325
13,124
22,917
9.000
Total
41,083
214,738
255,821
EXPFNDITURE ON
Chai'itable activities
Geiieralist
Money advice
Equipiiient
Britisl) Gas Enei'gy Trust
United Utilities
LCC Fuel Departinent
Yoi'ksliii'e Building Society
38,077
38,077
53,372
89
116,325
13,124
22,917
9,000
53.372
89
116,325
13,124
22,917
9,000
Total
38,166
214,738
252,904
NEIT INCOME
2,917
2,917
Pagell
continued...

PRFSTON AND DISTRICT CITIZEI NS
ADvicf BUREI AU
NOTES TO THE FINANCIAL STATEMEI NTS- eontinued
FOR THE YEAR ENDED 31 MARCH 2024
COMPAIIATIVEI S FOR THE STATEMEI NT OF filNANCIAL ACTIVITIII S _ continued
Uni'estricted
Restricted
funds
funds
Total
funds
RECONCILIATION OF FUNDS
Total funds brouglit forward
136,931
136,931
TOTAL FUNDS CARRIED FORWARD
139,848
139,848
TANGIBLE FIXED ASSETS
Fixtures
and
fittings
Coinputer
equipinent
Totals
COST
At l April 2023 and 31 Mai'ch 2024
5,546
30,354
35,900
DEI PRECJATION
At l April 2023
Chai'ge foi. year
5,492
13
30,142
53
35,634
66
At 31 March 2024
5,505
30,195
35,700
NET BOOK VALUE
At 31 Mai'ch 2024
41
159
200
At 31 March 2023
54
212
266
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
3113124
3113123
Trade debt013
Pi'epayment5 and acci'lled income
75,853
1,019
200
1,158
76,872
1,358
Page 12
continiied...

PREI STON AND DISTRICT CITIZEI NS
ADVICE JIUREI AU
NOTE< S TO THE FINANCIAL STATEMENTS - continued
FOR THE YEI AR ENDEI D 3] MARCH 2024
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEI AR
3113124
3113123
Trade creditors
Social secui'ity and other taxes
Other creditors
2,935
2,924
93,262
2,808
2,839
48,792
99,121
54.439
ANALYSIS OF NET ASSEITS BETWEI N FUNDS
3113124
Total
funds
3113123
Total
funds
Unrestricted
funds
Resti'icted
funds
Fixed assets
Cui'i'ent assets
Cui-i'ent liabilities
200
366,254
(99,121)
200
366,254
(99,121)
266
194,021
(54,439)
267,333
267,333
139,848
MOVEMENT IN FUNDS
Net
Inovement
in funds
Transfers
between
funds
At
3113124
At 114123
Unrestricted funds
Generalist
Equipinent
Redundaiicy
Pi'oject Exit
Relocation Fund
41,379
266
33,203
65.000
127,551
(66)
(122,797)
46,133
200
46,000
75,000
loo,000
12,797
i 0,000
100,000
139,848
127,485
267,333
TOTAL FUNDS
139,848
127,485
267.333
Page 13
contiiiiied..

PRfi STON AND DISTRICT CITIZII NS
ADVICE BUlllI AU
NOTII S TO THE FINANCIAL STATEMENTS - continued
FOR THE YEI AR ENDED 31 MARCH 2024
MOVEMENT IN fiUNDS - continued
Net inoveinent in funds, iiicluded in the above are as follows..
Incoming
i'esoui'ces
Resources
expei)ded
Moveinent
in funds
Unrestricted funds
Geiieralist
Eqiiipinent
Cadent
Macmillan
170,352
(42,801)
(66)
(39,000)
(26,277)
127,551
(66)
39.000
26,277
235,629
{108,l44)
127,485
Restricted funds
Money advice
Britsh Gas Energy Trust
Yoi'kshire Buildiiig Society
47,196
94,800
18,900
(47,196)
(94,800)
(18,900)
160,896
(160,896)
TOTAL FUNDS
396,525
(269,040)
127,485
ComparAtives for movement in funds
Net
rnoveinent
in funds
Ti'ansfers
between
fuiids
At
3113123
At 114122
Unrestricted funds
Genei'alist
Eqllipiiient
Redundaiicy
Pi'oject Exit
42,166
355
29,410
65,000
3,006
(89)
(3.793)
41.379
266
33,203
65,000
3,793
136,931
2,917
139,848
TOTAL FUNDS
136,931
2,917
139,848
Page 14
coiitiniied...

PRFSTON AND DISTRICT CITIZENS
ADVICE BUREI AU
NOTEI S TO THI FINANCIAL STATEMENTS- eontiiiued
FOR THE YEI AR ENDED 31 MARCH 2024
MOVEMENT IN FUNDS- coiitinued
Coinpai'ative net Inoveinent in funds, included in the above al'e as follows..
Incoining
resources
Resoul'ces
expended
Moveinent
in funds
Unresti'icted funds
Genei'alist
Equipinent
41,083
(38,077)
(89)
3,006
(89)
41,083
(38,166)
2,917
Resti'ictcd funds
Moiiey advice
Bi'ilsh Gas Enei'gy Trust
United Utilities
LCC Fuel departineiit
Yoi'kshire Building Society
53,372
116,325
13,124
22,917
9,000
(53,372)
(116,325)
(13,124)
(22,917)
(9,000)
214,738
(214,73 8)
TOTAL FUNDS
255,821
(252,904)
2,917
A current year 12 inontlis and prioi. yeai. 12 months coinbined position is as follows:
Net
Inoveinent
in funds
Transfers
betweeii
funds
At
3113124
At 114122
Unrestricted funds
Generalist
Equipinent
Reduiidancy
Project F.xit
Relocation Fund
42,166
355
29,410
65,000
130,557
(155)
(126,590)
46,133
200
46,000
75,000
i 00,000
16,590
10,000
100,000
136,931
130,402
267,333
TOTAL FUNDS
136,931
130,402
267,333
Page15
coiitiiiued...

PIIESTON AND DISTRICT CITIZENS
ADVICE BUREI AU
NOTES TO THE FINANCIAL STATEI MENTS - coiitinued
FOR THE YEAR ENDED 31 MARCH 2024
MOVII MENT IN FUNDS- continued
A cui-i'ent year 12 inonths and prior yeai. 12 Inonths coinbined net inoveinent in funds, included in the above al'e
as follows:
Incoining
re50ul.ees
Resources
expended
Moveinent
in funds
Unrestricted funds
Genei'alist
Eqiiipinent
Cadent
Macmillan
211.435
(80,878)
(155)
(39,000)
(26,277)
130,557
(155)
39,000
26,277
276,712
(146,310}
130,402
Restrieted funds
Money advice
Bi'itsh Gas Energy Ti'ust
United Utilities
LCC Fuel departinent
Yorkshire Building Society
100,568
211,125
13,124
22,917
27,900
(100,568)
(211.125)
(13,124)
(22,917)
(27,900)
375,634
(375,634)
TOTAL FUNDS
652,346
(521,944)
130,402
io.
RELATEI D PARTY DISCLOSURES
Othei. than as delailed at Note 3 there were no i'elated pai'ty transactions foi. the year ended 31 March 2024 and
the yeai. ended 31 Mai'ch 2023
ii.
FUNDS
UNRESTRICTED FUNDS
Generalist
The above fund coiiipi'ises contributions froin fundei's who suppoi't our Inoney advice sei'vices aiid energy
efficiency advice sei'vices incliiding MAPS, British Gas Ti'ust Fund, Lancashii'e Coiinty Counci5 and Cadent with
help in kind funding fro1￿ Preston City Council.
Equipment
The value of the flind i'epreseiits the value of tangible fixed assets held by the Charity.
The balaiice at the year end in the fund was £200.
RedundaIicy
Thi5 fund is an ainount designated by the Ti'ustees. The value of tlie reserve repi'esei)ts the value of i'esei've
requii'ed to 11)eet the Chai'ity's obligatioiis to pay I'eduiidaiicy sliould the Cliai'ity cease to opei'ate.
Page 16
coiitiniied...

PIIEI.8TON ANI) DISTRICT CITIZENS
ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS - contiiiued
FOR THE YEI AR ENDED 31 MARCH 2024
ii.
FUNDS- continued
The balance at the yeai. end in the fiind was £46,000.
Project Exit
Tliis fund 15 for the outs'each and Inoney advice projects specifically foi. iinplernenting a three inonth exit strategy
at the end of the fui)ding periods to allow foi. exploration and bidding for othei- funding streams.
The balance at the year end in the fund was £75,000.
Relocation Fund
The above fund is an ainouiit designated by the Ti'ustees to investigate the possibility of i'elocating the local
office. The feasibility of purcliasing siiitable preinises will be considered with the oppoi'tunity of renting sui'plus
office space to othei. local voluntai'y oi'ganisatioiis, if applicable. The i'eview will coinmence in 2024125. The
Ti'ustees will i'eview the level of i'eserve in futui'e years based on the viability of this pi'oject aiid the availability
of surplus funds.
The balance at the year end in the fund wa5 £100,000.
Cadent
The above fuiid pi'ovides funding for debt advice and energy efficiency advice.
The balance at the yeai. end in the fund was £nil.
Macmillan
The above fund is to support cancer patients and their fainilies who face finaiicial and othei. issues.
The balance at the yeai. end in the fund was £nil.
RESTRICTED FUNDS
Money Advice
The above is coinpi'ised of funding received fi'oin the Money Advice Services Debt Advice Project. Fuiiding is
restricted to face to face specialist inoney advice within the terins of the conti'act.
The balance at tlie year eiid in the fi]nd was £nil.
Bi'iti511 Gas Eiiergy Ti'ust
Page 17
continued..-

PREI STON AND DISTRICT CITIZEI NS
ADVICE BUREAU
NOTES TO THE FJNANCIAL STATIMEI NTS - continued
FOR THE YEAR NDED 31 MARCH 2024
ii.
FUNDS- continued
The above fund 15 restricted to delivei. Fuel Debt and othei- poveity related advice within the teiii)s of the
conti'act.
The balance at the year end in the fund was £nil.
United Utilities Trust
The above fund is i'estricted to deliver water debt and other poverty i'elated issues within the terms of the contract
which ended in Septeinbei. 2022.
The balance at the yeai- end in the fund was £niS.
LCC Fuel Department
The above fi]nd was i'e5tt'icted to deliver fuel voucher 5cheines and fuel poverty related issues.
The balance at the year end in the fund was £nil.
Yorkshire Buildiiig Society
The above fund was restricted to delivei. genei'81ist advice services based in the Yorkshire Building Society
office within the terms of the contt'act.
The balaiice at the yeai. end in the ￿nd was £iiil.
Page 18