REI GISTERID COMPANY NUMBER: 04349637 (EnglAnd And Wales)
REGISTERED CHARITY NUMBER: 1092972
REPORT ofi THE TRUSTEES AP4D
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
FOR
PRESTON AND DISTRicf CITIZENS
ADVICE BUREAU
Miller Roskell Limited
17 Victoria Road East
Thomton Cleve5eys
Lancashire
FY5 5HT

PRESTON AND DISTRicf CITIZENS
ADVICE BURII AU
CONTCI NTS OF THE filNANCIAL STATEIIIENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAge
Repoi't of the Trustees
I to 5
ndependent Examinei s Repoi't
Statement of FinanciAI Activities
Balanee Sheet
Notes to the Financial Statements
10 to 17
Detailed Statement of FinanciAI Activities
18

PRESTON AND DISTRicf CITIZENS
ADVICE BUREAU
REPORT OF THE TRUSTEES
FOR THE YE< AR ENDED 31 MARCH 2025
The trustees who are al80 directors of the charity for the purposes of Ihe Companies Act 2006, present their report with
the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the pi'ovisions of
Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities pi'eparing their
accounts in accoi'dance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
(effective l January 2019).
OBJECTIVEI S AND ACTIVITIES
Our aims are..
-To provide the advice people need for the problems they face.
-To improve the policies and practices that affect people's lives.
We provide free, confidential, independent advice to help people overcome their problems. We are a voice for our
lients and consumers on the issues that matter to them. We value diversity, champion equality, and challenge
discrimination and harassment
To meet these aims we deliver a range of advice and information services direct to the public across the Gity.
Preston & District Citizens Advice Bureau strives to provide individuals and communities with opportunities lo achieve
their full potential by providing accessible quality services, which alleviate povety and inequality.
The Charity is committed to relieving injustice and Greating an environment which values clients, slaff and volunteers.
Preston & Districts Citizens Advice Bureau aims to provide the advice people need for the problems they face and to
improve the policies and practices that affect people's lives.
We are a local Charity and Company limiled by guai'antee setving the local communities of Preston & District. We
belong to the largest multi-generic advice-giving network in the country. We are independent and provide free,
confidential impartial advice to everyone regardless of race. gender, sexuality, religion, sexual orientation or disability.
We aim to give local people a setvice, which meets socal needs, and which is flexible, and demand driven. We aim lo
underslanding partners, goals and demonstrate effective and efficient use of resources. The Ti'ustees meet at least four
times per year plus the Annual General Meeting to manage the affairs of the Charity- When required an Executive
Board meet with regard io Finance and Personnel, reporting to the main Trustees, meeting. Ms Saima Abrar and Ms
Rayhana Hafejee, the Joint Chief O(Yicers. are responsible for the daily running of the Charity. The Chai'ity's work 15
carried out at its pi'incipal office at the Town Ha51 Aiinexe, Birley Street, Preston PRI 2QE by paid employees a5SiSted
by volunteers who give generously of their time.
Page I

PRII Sl'ON AND DISTRICT CITIZENS
ADVICE BUREAU
REPORT OFTHE TRUSTEES
FOR THE YII AR ENDED 31 MARCH 2025
ACHIEVEMENTS AND PERFORMANCE
ChaJ'itAble activities
Paid and volunteer stafr undeitakes the Charity's work. The Advisers undertake a high quality-training programme. The
generalist advice service provides individuals with infonJ]ation, advice and assistance in all areas including debt,
housing, immigration and nationality, employment, welfare benefits, relationship breakdown, consumer, health,
education and financial management. A case management system (CASEBOOK) and othei. software including QB
Welfare Benefits calculation package support the Charity.
The Chaiity has again managed ils resources with prudence to provide the community with a wide l'ange of advice and
information services at genei'alist and specialist levels and has secured external funding to enhance the core services.
Bureau seivices are available five days per week.
This year the bureau generalist and specialist advice services have delivered telephone and webchat services and have
taken the opportunities working with local partners to resume face to face services thi'ough outreach sessions held at host
sites in coinmunity venues.
The Money Advice and Pensions Service, National WHO Energy Advice Programme, Cadent Fund and British Gas
Energy Trust provide funding for debt advice and enei'gy efficiency advice. The Money Advice and Fuel Poverty teams
have been proactive in developing shong partnei'sliips and links with the Lancashire Council, slalutory and Volui)tary
organisations and the Council tax I'ecovery Teatn and good working pi'actices ￿'e in place to enabl¢ clients, problems lo
be dealt effectively and expediently.
Funding from Macmillan Fund is to support cancer patients and their families who face financial and other issues.
funding from Yorkshire Building Society and UCLAN support our generalist advice services.
The Charity's Business and Development Plan covers the period 2024 to 2027. The overriding principle of the plan is lo
ensure services are accessible to all. Partnership working is one of the main priorities and the Ch￿lty actively supports
local working with partners, from community. statutory and voluntary sectors.
Volunteer recruitment is ongoing with training being another key priority. We work with our national organisation to
answer out of area calls through the national helpline Adviceline, Help to Claim project and the Debt Helpline. Staff and
volunteers have adapted quickly to continue giving advice. We maintain business continuity with a combination of office
and home working.
The challenges are opportunities. time to reflect and review how we respond to changing needs of our clients, services,
and staff.
FINANCIAL REVIEW
Princip21 funding souj'ces
Details of income and expenditure for the pei'iod are Shown in the Statement of Financial Activities. The Charity
receives a contribution lo its core activities and help in kind from Bi'ilish Gas Trust Fund, Mcmillan trust Fund, Cadent
and Yoi'kshire Building Society and receives rests'icted funding fiDm the MaPS Mainstream Debt Advice to provide
suppoit for specialist face to face money advice.
Funds received from the MaPS Debt Advice Projects are restricted for use in the slaifing and running of the designated
specialist services and are not used for any other puiyose.
Funding fi'om the Bi'itish Gas Energy Trust Fund is restricted for the use in staffing and running costs to pi'ovide debt
advice, complete Trust Fund applications and provide energy efficiency advice service and are not used for any other
purpose.
All restricted income is applied strictly in accordance with funder requirements.
As a registered chai'ity the Bureau only makes authorised investments. As at the year-end date the Trustees considered
that there were no funds available to invest. The Charity's investments are reviewed at least every twelve Inottths.
Pxge 2

PREsfoN AND DISTRicf CITIZENS
ADVICE BUREAU
REI PORT OF THI TRUSTEES
FOR THE YE<AR NDED 31 IIqARCH 2025
FINANCIAL REVIEW
Reserves policy
The Board aims to maintain sufficient reseives to meet operational eommitments aiid manage unfoi'eseen risks. It is the
policy of the Charity that unrestricted funds which have not been designated for a specifsc use should be maintained at a
level equivalent to three month's expenditure. The trustees considei. that reserves at this level will ensure that, in the
event of a significant drop in funding, they will be able to continue the Bureau's cui'rent activities while consideration is
given to ways in which additional ￿ndS may be raised.
The Generalist fund comprises contributions from funders who support our money advice services and energy efficiency
advice services including MAPS, British Gas Trust Fund, Lancashire County Council and Cadent with help in kind
funding from Preston City Council.
The Equipment fund represents the value of tangible fsxed assets held by the Charity.
This Redundancy fund is an amount designated by the Trustees. The value of the resetve represents funds required to
meet the Chai'ity's obligations to pay redundancy should it cease to operate.
This Project Exit fund is for the outreach and money advice projects specifically for implementing a three month exit
strategy at the end of ihe funding periods to allow for exploration and bidding for other funding streams.
The Relocation fund is an amount designated by the Trustees to investigate the possibility of relocating the local office.
The feasibility of purchasii)g suitable premises will be considered with the opportunity of renting surplus office space to
other local voluntary organisations, if applicable. The review commenced in 2024125. The Trustees will review the level
of reserve in future years based on the viability of this project and the availability of surplu5 funds.
As a registered charity the Bureau only makes authorised investments.
As at the year-end date the Trustees considered that there were no funds available to invest.
The Charity's investments are reviewed at least every twelve months.
FUTURE DEVELOPMENT
The Charity is aware that it must continue to strengthen funding of its core services to be able to bid for external monies.
The Chai'ity is also aware that regional arld national funding agencies view Consortium bids more favourably.
Partnership work and consortium bids will be developed with Citizens Advice Bureaux in the Lancashire area as well as
in partnership with other local oi'ganisations. Broadening the services, we offer and how we deliver these services is one
of our prime objectives over the next year. To this end, it is recognised that our aim is to improve accessibility to the
service using information technology including telephone provision and web chat and to develop different methods of
a¢cess. The Charity is continually aiming to develop new projects to promote the Concept of 'access for all,.
STRucfuRE, GOVEI RNANCE AND IWIANAGEMENT
Governing document
The charity is ¢onlrolled by its govei'ning document, a deed of trust, and constitutes a limited company, limited by
guarantee, as defined by the Companies Act 2006.
It is registered as a chai'ity under Charity Commission number 1092972. The Directors of the company are also charity
trustees for the purposes of charity law and under the company's articles known as management committee members.
Recruitment and appointment of new trustees
The Board Membei's apart from one Trustee. who must be nominated by Preston City Coun¢il, appoint the Trustees,
who are also all Directors of the company.
Re-appointment of Trustees is piovided for under the nomial Companies Act rules on an annual basis at the Charity's
Annual General Meeting. The Trustee Board are mindful when appointing new Trustees of the skills and abilities
requii'ed lo run the Charity effectively. Following initial discussions with the Chair about the natui'e and purpose of the
Chai'ity potential new I'riislees are nominated to the Trustee Board aiid duly elected to the board.
Page 3

PRESTON AND DISTRicf CITIZENS
ADVICC BUREAU
REPORT ofi THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
STRucfuRE, GOVERNANCE AND MANAGEMENT
OrgAnisational structure
The Board sets strategy and oversees governance, I'isk manageinei)t, and financial responsibility. Day-to-day
management is delegated to the joint Chief O￿leerS, supported by paid staff and volunteers. The Charity utili5es Citizens
Advice quality standards, CASEBOOK case management including QB Welfare Benefits calculation package which
support the Charity.
Induction and training of ne)Y trustees
At the time of their appointment new Trustees are provided wilh a pack of information including copies of the Charity's
formal documenls and latest fillancial infonnation, together with copies of pertinent literature from the Charities
Commission. The New Trustee Induction pack is provided by the Charity's national organisation and covers the
following matters..
Their legal responsibilities under charity and company law,
Safeguarding, data piDtection and confidentiality
Citizens Advice governance and operational requirements
An overview of the Charity's strategic plan, fvnding, and risk frainework.
Trustees are appointed in accordance with the governing document.
Ris1< mAnagement
The Charity has an annual budget approved by the Trustees. There is a regular consideration of the financial results by
the Trustees including the review of variances from budget and compari50n with benchmarks The appropriate
segregation of duties and delegation of authority has been put into place and ihere is a regular consideration of new risks
facing the chai'ity and the steps needed to deal with these.
The Trustees review the major strategic, operational and financial risks facing the Charity. Key areas of focus include:
Funding stability and diversification.
Safeguarding and data protection.
Maintaining service quality and volunteer capacity.
IT security and cybei. risk.
Compliance with Citizens Advice national standards.
Mitigation measure5 include internal controls, insurance, policies reviewed annually, secure Gase
management systems, and stafflvolunteer training.
REFERENCE AND ADIIIINISTRATIVE DETAILS
Registered Company number
04349637 (England and Wales)
Registei'ed Charity number
1092972
Registered office
Town Hall Annexe
Bii'ley Sti'eet
Pi'eston
Lancashire
PRI 2QE
Page 4

PRESTON AND DISTRicf CITIZENS
ADVICE BUREI AU
REPORT ofi THE TRUSTEES
riOR THE YEI AR ENDEI D 31 MARCH 2025
Trustees
Trustees and Directors
Mr P Woodbum - Chair
Mr P Crowe- Vice Chair
Mrs J M Pearson - Elected Membei'rrreasurer
Mrs E Gregory - Elected Member
Mr M Bradley- Elected Member
Preston City Council Representative
Councillor Z Coupland
Company Seci'etary
Mrs J M Pearson
Independent Examiner
D. Miller FCCA
Miller Roskell Limited
17 Victoria Road East
Thornton Cleveleys
Lancashire
FY5 5HT
This report has been prepared in accordance with the special provisions of Part 15 of ihe Companies Act 2006 relating
to small companies.
Approved by order of the board of trustees on 5 November 2025 and signed on ils behalf by..
P Woodburn - Trustee
Page 5

INDII PEI NDENT EXAfvYINER'S REI PORT TO THE TRUSTEES OF
PRII STON AND DISTRIcf CITIZENS
ADVICE BUREAU
Indepeiident exAminei"s i'epoil to the tj'ustees of Preston And District Citizens Advice BureAu ('the Company,)
I report lo the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.
Responsibilities and bAsis of repoi't
As the charity's trustees of the Company (and also ils directors for the purposes of company law) you are responsible for
the piEparation of the accounts in accoi'dance with the requirements of the Companies Act 2006 ('Ihe 2006 Act,).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act
and are eligible for independent examination, I I'eport in respect of my examination of your charity's accounts as catTied
out undei. Section 145 of the Charities Act 2011 {'Ihe 201 l Act,). In cariying out my exaininalion I have followed the
Directions given by the Charity Commission under Section 145(5) (b) of the 201 l Act.
Independent exAminei"s statement
Since your charity's gloss income exceeded £250,000 your examiner must be a member of a listed body. I can confirm
that I am qualified to undeitake the examination because l am a membei. of the Association of Chartered Ceitified
Aecountants, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe:
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act. or
the accounts do not accord with those I'ecords. or
the accounts do not comply with the accounting requirements of Section 396 of ihe 2006 Act other than any
requireinent that the accounts give a true and fair view which is not a matter Considered as part of an independent
examination. or
the accounts have not been prepared in accordance with the methods and principles of the Statement of
Recotnmended Practice for accounting and reporting by charities (applicable to charities preparing their accounts
in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.
ler FCCA
The Association of Chartered Ceitified Aceounlants
Miller Roskell Limited
17 Victoi'ia Road East
Thomton Cleveleys
Lancashire
FY5 5HT
5 November 2025
Page 6

PRESTON AND DISTRicf CITIZENS
ADVICE BUREAU
STATEMENT OF FINATr4CIAL ACTIVITIES
FOR THE YEAR NDED 31 MARCH 2025
2025
Total
funds
2024
Total
funds
Unrestricted
funds
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Charitible activities
Generalist
Money advice
British Gas Energy Trust
Yorkshire Building Society
Cadent
Macmillan
141,725
141,725
55,860
126,700
19,716
39,416
24,723
164,002
47,196
94,800
18,900
39,000
26,277
55,860
126,700
19,716
39,416
24,723
Investment income
Other income
8,987
2,520
11,507
6,350
Total
214,851
204,796
419,647
396,525
I XPENDITURE ON
Charitable activities
Generalist
Money advice
Equipment
British Gas Energy Trust
Yorkshire Building Society
Cadent
Macmillan
41,911
41,911
55.860
50
129,221
19,715
39,417
24,723
42,801
47,196
66
94,800
18,900
39,000
26,277
55,860
50
129,221
19,715
39,417
24,723
TotAI
106,101
204,796
310.897
269,040
NET INCOM
108,750
108,750
127.485
RECONCILIATION OF FUNDS
Total funds brought fonward
267.333
267,333
139.848
TOTAL FUNDS CARRIED FORWARD
376,083
376,083
267,333
The notes foi'm pait of these financial stateinenls
Page 7

PRESTON AND DISTRIcf CJTIZEI NS
ADVICE BUREIAU
BALANCE SHEET
31 MARCH 2025
2025
2024
Notes
rilXED ASSETS
Tangible assets
150
200
CURRENT ASSETS
Debtoi's
Casli at bank
26,388
373,702
76,872
289,382
400,090
366,254
CREDITORS
Amounts falling due within one year
(24,157)
(99.121)
NET CURRENT ASSETS
375.933
267,133
TOTAL ASSETS LESS CURRENT
LIABILITIEI S
376,083
267,333
NET ASSETS
376,083
267.333
FUNDS
Unrestricted funds..
Generalist
Equipment
Redundancy
Project Exit
Relocation Fund
56,933
150
44,000
75,000
200,000
46.133
200
46,000
75,000
100,000
376,083
267.333
TOTAL FUNDS
376.083
267,333
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year
ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended
31 March 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a)
ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the
Companies Act 2006 and
preparing financial statements which give a true and fair view of the state of affairs of the charitable company as
at the end of each financial year and of its surplus or deficit for each financial year in accoi'dance with the
requirements of Sections 394 and 395 and which otherwise comply witl) the requirements of the Companies Act
2006 relating lo financial statements, so fai. as applicable to the charitable company.
(b)
The notes fomi pait of these financial statenients
Page 8
continued..

PRESTON AND DISTRICT CITIZENS
ADVICE BUREI AU
BALANCE SHEI ET- continued
31 MARCII 2025
These financial statements have been prepared in accordance with the provisions applicable to Gharitable ¢ompanies
subjeGt to the small companies regime.
The financial statements were appi'oved by the Board of Trustees and authorised for issue on 5 November 2025 and
were signed on its behalf by..
P Woodburn - Trustee
The notes forin part of these financial statements
Page 9

PRCI STON AND DISTRICT CITIZEI NS
ADVICE BUREAU
NOTES TO THE FINANCIAL STATEIVIEI NTS
FOR THE YEAR ENDID 31 IIqARCH 2025
ACCOUNTING POLICIES
Basis of pi'eparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been
pi'epared in accordance with the Chai'ities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement
of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) {effective l January 2019),
Financial Reporting Standard 102 'The Fiiiancial Reporting Standard applicable in the UK and Republic of
Ireland, and the Companies Act 2006. The financial slatenients have been prepai'ed under the histoi'ical cost
convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to Ihe funds, it
is probable that the income will be i'eceived and the amount can be measured reliably.
Expenditui'e
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the
charity to that expenditure, it 15 pi'obable that a li'ansfer of economic benefits will be required in settlement and
the amount of the obligation can be measured I'eliably. Expenditure is accounted for on an accruals basis and has
been classified under headings that aggi'egale all cost related to the category. Where costs cannot be directly
attributed to particular headings they have been allocated to activities on a basis consistent with the use of
resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful
life.
Fixtures and fittings
Computer equipment
25 % on reducing balance
25 % on reducing balance
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund Accounting
Unrestricted funds Can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and puryose of each fund is included in the notes to the financial statements.
NET INCOME/(EXPENDITURE)
Net incomel(expenditure) is stated after chargingl(crediling):
2025
2024
Depreciation - owned assets
50
66
Page 10
continued...

PRESTON AND DISTRicf CITIZENS
ADVICE BURII AU
NOTES TO THI FINANCIAL STATEMENTS - continued
FOR THE YE< AR ENDE<D 31 MARCH 2025
TRUSTEES, ￿mUNERATIoN AND BENEFITS
There were no trustees, remuneration or oiher benefits for the year ended 31 March 2025 nor for the year ended
31 Mai'ch 2024.
Payments of £2,820 (2024: £4,035) were made to Mrs J M Pear50n. a Trustee, in respect of consultancy services
provided.
Tru5tees' expenses
There were no Éi'usÉees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
COMPARATIVES FOR THE sfATEN£ENT OF FINANCIAL AcfiviTIES
Unre5h'icted
funds
Restricted
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Charitable activities
Generalist
Money advice
British Gas Energy Trust
Yorkshii'e Building Society
Cadent
Macmillan
164,002
164,002
47.l96
94,800
18,900
39,000
26,277
47,196
94,800
18,900
39,000
26.277
Other income
6,350
6.350
Total
235,629
160,896
396,525
EXPENDITURE ON
Chai'itAble activities
Generalist
Money advice
Equipment
British Gas Energy Trust
Yorkshire Building Society
Cadent
MacMiSlan
42.801
42,801
47,196
66
94,800
18,900
39,000
26,277
47,196
66
94,800
18.900
39,000
26,277
Total
108,144
160.896
269,040
NET INCOME
127.485
127,485
RECONCILIATION OF FUNDS
Total fiinds brought forward
139,848
139,848
TOTAL FUNDS CARRIE< D FORWARD
267,333
267.333
Pagell
continued...

PRESTON AND DISTRicf CITIZENS
ADVICE BUREI AU
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
TANGIBLE filXED ASSETS
Fixtures
and
fittings
Computer
equipment
Totals
COST
At l April 2024 and 31 March 2025
5,546
30,354
35,900
DEPRECIATION
At l April 2024
Charge for year
5,505
10
30,195
40
35,700
50
At 31 March 2025
5,515
30,235
35,750
NET BOOK VALUE
At 31 March 2025
31
119
150
At 31 March 2024
41
159
200
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Trade debtors
Prepayments and accrued income
24,673
1,715
75,853
1,019
26,388
76,872
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Trade creditors
Social security and other taxes
Other ci'editors
2,228
3,348
18,581
2,935
2,924
93,262
24,157
99.121
ANALYSIS OF NET ASSETS BETWEEN FUNDS
2025
Total
funds
2024
Total
funds
Unrestricted
funds
Restricted
funds
Fixed assets
Current assets
Current liabilities
150
400,090
{24,157)
150
400,090
(24,157)
200
366,254
(99,121)
376,083
376,083
267,333
Page 12
continued...

PRESTON AND DISTRicf CITIZENS
ADVICE BUREI AU
NOTES TO THE FINANCIAL STATEMENTS- eontinued
FOR THE Yll AR ENDED 31 MARCH 2025
MOVEMENT IN FUIYDS
Net
movement
in funds
Transfers
between
funds
At
31.3.25
At 1.4.24
Unrestricted funds
Generalist
Equipment
Reduiidancy
Project Exit
Relocation Fund
46,133
200
46,000
75,000
i 00,000
108,800
(50)
(98,000)
56,933
150
44,000
75,000
200,000
(2,000)
100,000
267,333
108.750
376,083
TOTAL FUNDS
267,333
108,750
376,083
Net movement in funds. included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
Geiieralist
Equipment
Cadent
Macmillan
150.711
(41.911)
(50)
(39,417)
{24,723)
108.800
(50}
39,417
24,723
214,851
(106,101)
108,750
Restricted funds
Money advice
Britsh Gas Energy Trust
Yorkshire Building Society
55,860
129,221
19,715
(55,860)
(129,221)
(19,715)
204,796
(204,796)
TOTAL FUNDS
419,647
(310,897)
108,750
Compai'atives for movement in funds
Net
movement
in funds
Transfers
between
funds
At
31.3.24
At 1.4.23
Unrestricted funds
Generalist
Equipment
Redundancy
Project 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
continued...

PRESTON AND DISTRIcf CITIZENS
ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDID 31 MARCH 2025
MOVEMENT IN f<UNDS- continued
Comparative net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in fund5
Unrestrieted funds
Genei'alist
Equipment
Cadent
Macmillan
170,352
(42,801)
(66)
(39,000)
{26,277)
127,551
(66)
39,000
26,277
235,629
(108,144)
127,485
Restricted funds
Money advice
Britsh Gas Energy Ti'ust
Yorkshire Building 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
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
in funds
Transfers
between
funds
At
31.3.25
At 1.4.23
Unrestricted funds
Genei'alist
Equipment
Redundancy
Project Exit
Relocation Fund
41,379
266
33,203
65,000
236,351
(116)
(220,797)
56.933
150
44,000
75,000
200,000
10.797
i 0,000
200,000
139,848
236,235
376,083
TOTAL FUNDS
139,848
236,235
376,083
Page 14
continued...

PRESTON AND DISTRicf CITIZENS
ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS- eontinued
FOR THE YEAR ENDED 31 MARCH 2025
MOVEMII NT IN FUNDS- continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are
as follows:
Incoming
resources
Resources
expended
Movement
in funds
Uni'estricted funds
Generalist
Equipment
Cadent
Macmillan
321.063
(84.712)
(116)
(78,417)
(51.000}
236,351
{116)
78,417
51,000
450,480
(214,245)
236,235
Resti'ieted funds
Money advice
Britsh Gas Enei'gy Trust
Yorkshire Building Society
103,056
224,021
38,615
{103,056)
(224,021)
(38,615)
365,692
(365,692)
TOTAL FUNDS
816,172
(579,937)
236,235
io.
RELATED PARTY DISCLOSURES
Other than as detailed at Note 3 there wei'e no related party transactions for the year ended 31 March 2025 and
the year ended 31 March 2024
ii.
FUNDS
UNRESTRICTED FUNDS
GenerAIi5t
The above fund comprises contributions from funders who support our money advice services and eiiergy
efficiency advice setvices including MAPS, British Gas Trust Fuiid, Lancashire County Council and Cadent with
help in kind funding from Prestoii City Council.
Equipment
This fund represents the value of tangible fixed assets held by the Charity.
The balan¢e at the year end in the fund was £150.
Reduiidancy
This fijnd is an amount designated by the Trustees. The value of the reserve represents funds required lo meet the
Charity's obligations to pay redundancy should it cease lo operate.
The balance at the year end iii the fund was £44,000.
Page 15
eontinued...

PRESTON AND DISTRicf CITIZEI NS
ADVICE BUREI AU
NOTES TO THE FINANCIAL STATEMENTS - Continued
riOR THE YEAR ENDED 31 MARCH 2025
ii.
FUNDS- continued
Project Exit
This fund is for the outreach and money adviee projects specifically for implementing a three month exit strategy
at the end of the funding pei'iods to allow for exploi'ation and bidding for oihei. funding streams.
The balance at the year end in the fund was £75,000.
Relocation Fund
The above ￿nd is an amount designated by the Trnstees to investigate the possibility of relocating the local
office. The feasibility of purchasing suitable preini5es will be considered with the opportunity of renting surplus
office space to other local voluntary organisations, if applicable. The review commenced in 2024125. The
Ti'uslees will review the level of reserve in future years based on the viability of this project and the availability
of surplus funds.
The balance at the year end in the fund was £200,000.
Cadent
The above fund provides funding for debt advice and energy efficiency advice.
The balance at the year end in the fund was £nil.
Macfvlillan
The above fund is to support cancer patienls and their families who face financial and other issues.
The balance at the year end in the fund was £nil.
REsfRICTED FUNDS
Money advice
The above is comprised of funding received from the Money Advice Services Debt Advice Project. Funding is
restricted lo face lo face specialist money advice within the lemis of the contrad.
The balance at the year end in the fund was £nil.
British Gas Enei'gy Trust
The above fund is restricted to deliver Fuel Debt and other povety relaled advice within the temis of the
ontract.
The balance at the year end in the fund was £nil.
Uilited Utilities Trust
The above fund is restricted to deliver water debt and other povety related issues within the ternis of the contract
which ended in September 2022.
The balance at the yeai. end in tlie fund was £i)il.
Page 16
continued...

PRESTON AND DISTRicf CITIZEI NS
ADVICE BUREAU
NOTES TO THE fi INANCIAL STATEMENTS - continued
IOR THE YEI AR ENDED 31 MARCH 2025
ii.
FUNDS- continued
LCC Fuel Department
The above fund was restricted to deliver fuel voucher schemes and fuel poverty related issues.
The balance at the year end in the fund was £nil.
Yorkshii'e Building Society
The above fund was restricted to deliver generalist advice services based in the Yorkshire Building Society
offsce within the lem]s of the conlract.
The balance at the year end in the fund was £nil.
Page 17

PREI STON AND DISTRICT CITIZII NS
ADVICII BUREAU
DETAILED STATEMENT or FINANCIAL AcfiviTIES
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
INCOME AND ENDOWMKNTS
ChAI'itAble activities
Grants
408,140
390.175
Other income
Other income
11,507
6,350
TotAI incomiiig i'esources
419,647
396,525
EXPENDETURE
ChAritable activities
Wages
Rates, accommodation & phone
Insurance
Volunteer travel expenses
Computer expenses
Postage, stationery & advertising
Accountancy
Cleaning aiid sundry expenses
Depreciation of tangible fixed assets
198,687
18,303
565
8,923
4,258
3,946
2,033
2,520
50
169,917
19,672
566
6,366
7,641
4.323
1,442
100
66
239,285
210.093
Support Costs
Management
Wages
49.670
42.478
Govei'nAnce costs
Subscriptions
Other costs
Accountancy/ Consultancy
4,256
696
16,990
4,062
518
11,889
21,942
16,469
Total resources expended
310,897
269,040
Net iiicome
108,750
127,485
This page does not form part of the slatulory financial statements
Page 18