COMPANY REGISTRATION NUMBER: 06787075
CHARrrf REGISTRATION NUMBER: 1130422
Blackpool Citizens Advice Bureau
Company Limited by Guarantee
Financial Statements
31 March 2025
Chartered accountants & statutory auditor
1121114 Whitegate Drive
Blackpool
FY3 9XH

Blackpool Citizens Advice Bureau
Company Llmlted by Guarantee
Financial Statements
Year ended 31 March 2025
Page
Trustees, annual report (incorporating the directorfs report)
Independent auditorfs report to the members
10
Slatement of financial activitres (induding income and
expenditure account)
14
statement of financial position
15
Statement of cash fiov
16
Notes to the financial statements
q7
The following pages do not fonn part of the financial statements
Detailed statement of financial activtties
32

Blackpool Citizens Advice Bureau
Company Limited by Guarant•o
Trustees. Annual Report (Incorporating the Directorfs Report)
Year ènded 31 March 2025
The trustees, who are also the directors for the purposes of company law. present their report and the
financial statements of the ¢harity for the year ended 31 March 2025.
Refgronce and adminlstrative detalls
Reglstergd charity namo
Blackpool Citizens Athee Bureau
Charity registration number
1130422
Company reglstrdtion numb8r 06787075
Prlnclpal office and registered 6-10 Whitegate Drive
office
B￿kp￿1
FY3 9AQ
The trustee8
Mr J Dable
Mr J Davenpjrt
Mr S Dunstan
CllrA Humphries
Cllr M Smith
Mr M Willey
Cllr L Williams
Ms K Staley
MSA Harton
Ms C Bly1he
MrA Buchanan
Ms V L Bushell
Ms L Saggerson
(Resigned 16 January 2025)
(Resigned 29 October 20241
(Resigned 16 January 2025)
(Resigned 16 January 2025)
(Resigned 16 January 2025)
{Resigned 16 J2nu8ry 2025)
{Resigned 16 J2nu8ry 2025)
(Appoin￿ 31 October 2024)
(Appointed 30 October 2024)
{Appointed 16 January 20251
{AppoinbJ 16 January 20251
{Appointed 16 January 20251
{Appointed 16 January 20251
Audltor
John Potter & Harrison
Chartered accountants & statutory auditor
1121114 Whitegate DrNe
Blackpool
FY3 9XH
Bankor8
Royal Bank of &￿lJand

Blackpool Citizens Advice Bureau
Company Limited by Guarantee
Trustses. Annual Report (Incorporating the Directorfs Report) (¢i>ntinu8dJ
Year ended 31 March 2025
Slructurey governance and managem¢nt
Date of goveming document
9th January 2009
Nature of governing document
Memorandum and Articles of ASS￿atiOn
How the charity is constituted
Registered charity
Private company limited by guarantee and rM)t having Sha￿ capital
Methods adopted for the recruitment and appointrnent of new directorsltrust
Directors are appointed in accordance wth the Memorandurn and Arttcles of Association and are
elected to serve for three years. Direclofs can onty serve for a maximum of three terms of three years.
Induction and training of directors
New directors are provided vAth inducbon training by the volunteer recruitment and training
manager and the CEO and Tole descripb'ons are provKled to all trustees desCri￿.ng their
responsibilib'es.
The bjard of trustees meets at least quarterty. The charity became incorporated on 1st April 2010. The
board fomialty reviews its perfomiance annualty. ￿entIfie5 any development needs and sets itself
objectNes.
Citizens Advice Blackpcol is a charity and a company limrted by guarantee, as such it is govemed by
its Articles of Association. The Board of Trustees meet quartety to review the chari¥s perfomiance
and ensure its objectives are being meL
The Chief Executive is reswnsible for day-lTrday operations. supported by a Senior Management
Team wth expertise in advice services, project management volunteer and Commun￿ engagemen(
training and finance.

Blackpool Citizens Advice Bureau
Company Limited by Guarantse
Trustees. Annual Report {Incorporating the Dlrectorfs Report) f¢oniinuod)
Year ended 31 March 2025
Structure, goveinan¢e and management (conunuedj
Risk management
Risks are discussed at each board meeting and the risk register is used to Klentsfy those risks to which
the charity is exposed, rale them in tems of likelihood and impact and take the necessary steps to
mttigate risks. The risk environment changes as extemal factors around fvnding and the wider ne￿Ork
of citizens advice org8nisations develops with mergers taking plaTr more frequenuy. The trustees are
keen to operate in an environment that is not risk averse. as they recognise that managed risks help
organisations grow, however. their fundamental consKlerabon is the delwery of services for the people
and communibes in Blackpool and surrounding area. so all risks are managed in this context.
The risk ￿gIster also identifies organisational risks in ￿l?￿"0n to loss of expertise and funding. The
trustees are confident that the financial risks have been carefvlty managed and sufficient reserves
and some on-going funding a¥rangements the charity is in a relatively low risk position in tem$ of
finan￿$. However, the current labour market rA)ses a high risk where stsff wth experience and
knowledge could be lost rf their remuneration, terms and condthons are not kept in line wth market
trends. Bringing in new staff over the yeaf has improved this position and the trustees are keen to
foster a culture of developing and upskilling stsff.
During the year there was recognition of the risks associated with long-temi trusleesldireclors. The
members voted at the AGM in January 2025 to limit the temi of office for all trustee51direclors to three
terrns of three years. Members were keen to ensure the chartty is govemed in line with gcK)d practice
guidance for the sector and re¢ognised that there was a lack of charity governan￿ expertise on the
i)oard. The newly elected trusteesldireclors. ap￿Inted at the AGM have charity governa
experience, as well as people management and HR backgrounds.
Infonnation 8ssur8nce
The trustee board have put In place an infomialion assuran￿ Strategy. The day-to-day operational
information assurance management sits with the senior m8nagemenl team and Information Assurance
is a standing item on all SMT agendas. The Training Manager keeps records of all training, including
GDPR compliance and Infomation Governance training and trustees t#)ard ensure gOC￿ practice
across all IG ¢ompliance.

Blackpool Citizens Advice Bureau
Company Limited by Guarantee
Trustses. Annual Report (Incorpordting the Dlrectorfs Report) (eonllnu0dJ
Year ended 31 March 2025
Objectives and a¢tivitits
The charitys objects remain as stabj in our ¢onsttlulton". to promote any charitable purpose for the
benefit of the public, paTticuL4dy in Blathpool, by F)roviding free. confhdential. ar￿ impartial advi￿ and
influencing policies through researth and tho¢a¢y.
Our services a￿ guided by the core values of the Cf(Eens knice servti." to provide free,
independent. confidential, and impartsl adwce to everyone on their nghts and ￿$￿nsibIlities. We
empower people to make infomed decisions and work lo challenge injustice. We have also
refocussed our pijrpose a$ a nehvork to be the people's champKin. here for everyone regardless of
their problem. In Bla¢kpool we have expanded on this to ensure we are meeb'ng the needs of our
specific population and are here most, for those who need us most. At a national kvel we also have
the ambitious objective of reducing the need for our Servi￿ by shaping a society where people have
less problems.
In 2024-25, Cilizens Advice BlackFIx￿ f￿Sed on the following prioTTty areas:
Increasing ac£ess to welfare benefits, debt adwce, housir*J. and employment advice.
Developing targeted heatth and wellbein9 interventions, ￿tiCuLarLY for those affected by bng-term
illnesses.
Strengthening our research and campai9ns to identify and address the root causes of issues
affecting our communty.
ReVie￿rIg and strengthening our govemance.
Slratsglc report
The Trustees of Citriens AdV￿e Blackp￿1 are pleased to present their Annual Report for the financial
year 2024-25, alongside the audited accounts. This report offets an overvtew of the charity's signifirAnt
achievements, its financial perfonnance. and hN it continues to respond to the needs of the
communty.
This year has seen continued growth in servi(£ delNery and innovation. with new projects inibated,
successful partnership work. and further contributKJns to national and local research efforts aimed at
tsckling the System￿ issues faced by our clients.

Blackpool Citizens Advice Bureau
Company Limitsd by Guarantee
Trustees. Annual Report (Incorporating the Directorfs Report) (condnued)
Year ended 31 March 2025
Achievements and perforMa￿e
This year our seNices helped 5.680 {5.435 in 202>24) clients wth 21,859 {21,937 in 2023-241 issues.
a slight increase in client from the previous year. Of the issue that people seek advice on, 8,886
related to weWare benefits, Iwth Personal Independence Payments. Attendance Mlowance and other
disability relateé benefi15 being the highest Debt issues amount to 2,083, wth housing issue$11,3521
increasing again as more people struggle in rented accommodation. People seeking support. advice
and information with issues relating to health has also in¢￿¥sed as we deliver more health related
services such as Soaal Prewibing. Some 3.452 i55ues around heatth were logged on Casebook
during the year.
In the financial year £3.13m {£2.2m in 2023-241 was achieved in financial gains for our clients. This is
from uplifts in benefits, grants and written off debt This represents actual extra income for clients and
can be lrfe changing where they have been experien￿n9 hardship and now have money to improve
th￿r quality of life.
The number of clients wlh a disability or long temi health condition accessing the service5 we provide
during the year was 81%178¥0 in 2023-24). This is due to the accessibility of our seNice for people
with disabilities and long term health conditions. as we delNer advice and health based seNices in the
communty. It also reflects our approach to ensuring we can take advice to the client and have
increased the number of home visits available during the year.
There has been an increase in the number of clients under 50 years old access our services. This
dient group now makes up 360A of the overall dients. The number of over 80 year olds ￿MaInS
consistent at 7%.
Our volunteers make a significant contribution to the servtces we provide. Thi8 indudes providing one-
Io-one advice, supporting our baCk￿ffiCe functKJns and contribLJting to our research and campaigns
work. The volunteer representative has continued to attend board meetings and raise any issues al
workers meetings lo help shape our direction of travel and listen to dwerse opinions and per5pectNes.
As trustees, we value the input of the volunteers who work week in. week out for the benefit of our
Cl￿nts.
During the year the value of the contribution volunteers make has been assessed as equNalent to
£160,160 in public benef
This year. we have developed our work support people wrth the cost of energy. Wrth fvnding from
Brits'sh Gas Energy Trust IBGET) and Cadent we have ￿een able to provtde ad¥￿e and information to
help people manage the cost of household energy bills. We have also been ab￿ to provide direct
support to people struggling to heat their homes through hjnding from Blackpool Council's Household
Support Fund. This has provided heated throws, hot water botues, fuel and food vouchers to people in
financial drfficulty- This work has been delivered in conjunctK)n with advice services, with the aim of
ensuring people get long tenn supwrt as well as the immediate crisis help we are providing.
The work we deliver in partnership with the NHS continues to go from strength to strength. In the year
we delwered a project with Urgent and Emergency Care (UEC} funding that was allocated to the
Blackpool area through the VCFSE Alliance. This allow&J us to target people with respiratory illness
and help meet their needs alongside medical services. A team of Respiratory Link Workers were
based at the NHS Walk-in Centre and helped people stay well at home over the winter months be
making sure they had a wami home. gc*)d qualty food and places to go to stay active and connected
lo their community. This work resulted in a considerable number of admission avoidances inlo the
hospitsl and provided a blueprint for l¢xal colLaboralion around a Fong-temi condf(ion as well as

Blackpool Citizens Advice Bureau
Company Limitsd by Guarantee
Trustees. Annual Report Ilncorporating the Directorfs Report) f¢ondnuodJ
Year endod 31 Mar¢h 2025
creating neighbourhood health solutions.
Research and Campaigns
Citvzens Advice BlackFX)ol has continued io contribute to the natN)nal Citizens Advice research and
campaiqns IR&CI work as well as developing our own research projects and nelworks. We have been
the lead local office in establishing the 'Coastal Communities Cluster Group,, looking al issues that
specificalty affect people living in coastal areas. We have also made a signffitsnt contribution to the
research around capacity building in the VCFSE across Lancashire and South Cumbria, being part of
the REND (Research Engagement Nefvth Developmen1} prcrfJramme from the NHS.
Our campaigns have included work lo highlight unfaimess in the wettare benefiis system as well as
campaigning for consumer and other essentsal rights.
Partnership Working
Our ability to work partners across se¢tOls has been a key factor in our success. We have
strengthened relationships with Blackpool Council through the work we do on Shared Prosperity
Funding. NHS partners, especialty the hospital trusL and other voluntary sector organizations. Our
parti¢ipatton in the Lancashire and South Cumbria ICB Board has allowed us to influence strategi¢
decisions affecting heaith and soaal care for our dients.

Blackpool Citizens Advice Bureau
Company Llmlted by Guarantee
Trusteas, Annual Report (Incorporating the Directorfs Report) fcontinued)
Year ended 31 March 2025
Flnan¢lal revlew
Reserves policy
The trustees have reviewed the charivs need for financial reserves in line wth gi)od Pmet￿ across
the sector guidance from the Charity Commission and guidance from Crtizens Advice nationally. The
reserves policy is reviewed annualty to make sure it remains fft for purpose. The trustees are acutely
aware of the need to balance sufftcient reserves against using resources for the benefit of
communities. As reserve ￿velS increase the truslee board work wth the CEO lo ensure ftjnds are
reinvested to to meet charitable purposes.
Cu￿ent unrestri¢led reserves are £698,669 {2024 £595.6661
The financial posib'on of the charity remains positive. and this is due to the hard wo￿￿ and dedication of
the staff and volunteers. The charity's finances have grovm. this has been steady and in line with the
charity's mission. The trustees do acknovAedge the complexity of managing and leading the charity as
income diversifies and more projects are delNered.
The senior team are working to athieve greater sustainabilty of fvndiThJ, as well as ensuring the needs
of the people in our communities are met
As part of the neknrk of Citizens Adwce local offices. the charity benefrts from some nat￿nal
contracts, but the majority of funding is locally sourced. Operating without any core funding means the
charity has been more entrepreneurial, innovating and looking al new opportunities to do more. The
trustees recognise the funding environment for charities is challenging, so maintaining a broad base of
funders and capitalising on opwrtunibes is how the ¢harity maintsins the faVOurab￿ funding position.
The charity's financial p)sition is also influenced by polw decisions and changes in local and national
90vernmenL The Shared Prosperity Fund. that has provided funding for Communty Navigation VAII
end after the next financial year. so plannin9 for fvnding to repla￿ this is taking place.
The changes that are taking place across the NHS promde further OPkK)rtunths for the charity,
however. wth no additional funding in the system, rt is a Challenging environment to work in. The NHS
long term plan indr¢ates that seNices closer to the communty and out of hospitals will see increased
inveslmenL but this funding will need to be found from elsewhere in the syslem. It is part of the
charity'5 Strategic planning to ensure our services meet the needs of communities and are sustainable,
so Opportunit￿9s Wtth health a￿ a large part of this.
FinanGial management poltc
The trustee board is responsible for ensuring the Charity i8 sufficientty resourced and that proper
financial controls are in pLqce. The board delegate$ tasks to the CEO and the Finance manager.
Whilst the overall ￿sPOnsIbl11ty of management ￿MaInS with the tfv)ard of Iruslees, the CEO is
responsible for the day-to-day management of the finan¢ial resources and is supported by a skilled
Finance Manager. Budgets are agreed at board level and the finance policy and related poliaes are
reviewed bi-annually.

Blackpool Citizens Advice Bureau
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Dlrectorfs Report) (conUnu8dJ
Year ended 31 March 2025
Pl•n$ for future perlods
Looking ahead, Citizens Advice Blackpool wll..
Expand our health linked advice seThw.
Explore digital opportuntbes and cap8bilibes in conjunction with other local Citrzens Advi￿ and
wider no￿rkS.
Further strengthen our partnership work to offer holistic support that tackle heath inequalities and
meet the needs of some of the most vulnerable p￿pIe in our communibes.
The cu￿nt strategy was introdu¢ed in 2023 following cwroduction work across stakeholder groups
and wlh support and expertise from colleagues at National Citizens Advice National. This strategy is
being delivered and embedded into the organisat￿n as part of the work the charity is doing around
meeting the needs of clients in the places that best suit them. Our ongoing focus is about putting
clients at the centre of all we do 2nd ensuring all our decisws are made in their test interests. In 2025
we have started planning for our new strategy from 2026-29. This will be c¢wrodu¢ed as before and
we will d￿W upon the expertise wrlhin the chartty to ensu￿ it is fft for the future and Can be translated
into deliverable action plans.
The trustees acknowledge the posabon of the charity in tem)s of the expeftise around income
generation sitting almost exclusively with the CEO. During the year. options have been C￿nSIdered and
steps have been taken to upskill more slaff and look at extemal support. In 2025 this work will be
taken further as the charity grows and the tnjslees recognise the risks asSOCkqted wlh a single pjint of
failure. Income generation skills wll be spread and steps will be taken to reduce this risk.
T￿￿tse8. responslbilitles statement
The trustees, who are also dir¢¢tor5 for the purp)ses of company law. are responsible for preparing
the trnstees, report and the finanaal statements in accordance with applicable law and United Kingdom
Accounling Standards (United lfjngdom Generalty knepted Accounts'ng Practice).
Company law requires the chartty tNstees lo prepare financk?I statements for each year which gwe
true and fair view of the state of affairs of the charitable Company and the incoming ￿￿oUrCeS and
application of resources. including the income and eyndilure. for that perh)d.

Blackpool Citizens Advice Bureau
Company Limited by Guarantee
Trustees. Annual Report Ilncorporating the Directorf$ R•port) (conllnu8dJ
Year ended 31 March 2025
In preparing these financial statements, the trustees are wuired to..
select suttable accounting poliaes and then appty them consistenuy,"
observe the methods and principles in the applicab￿ Charities SORP"
make judgments and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed. subject to any material
departures disclosed and explained in the financial statements-,
prepare the ffnancial statements on the gcHng concem basis unless it is inappropriate lo presume
that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and
explain the charity's tranS￿"on$ and disclose with reasonable accuracy al any time the financia
position of the charity and enable them tts ensure that the financial slatements comply wrf(h the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence
for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Auditor
Each of the persons who is a trustee at the date of approval of this ￿port eonfimis that..
so far as they are aware, there is no relevant audit infomalKJn of which the charity's auditor is
unaware" and
they have taken all steps that they ought to have taken as a trustee to make thernse￿es aware of
any relevant audrt information and to establth that the charitys auditor is aware of that
infomation.
The trustees, annual rewrt and the strategic report were approved on ..... .
on behalf of the board of trustees by..
and signed
Ms V L Bushell
Trustee

Blackpool Citizens Advice Bureau
Company Limited by Guarantee
Independent Auditor's Report to the MemberJ of Blackpool Citizens Advice
Bureau
Year ended 31 March 2025
Opinion
We have audited the financial statements of Blackp)ol C￿en5 AdV￿e BU￿aU (the 'charity'l for the
year ended 31 March 2025 which comprise the statement of financial actNities (including income and
expenditure account), statement of financial F#)sition, ststement of cash flows and the related notes,
including a summary of signrftsnt accounting poliaes. The financial reporting framework that has been
applied in their preparation is applicaNe law and United ￿ngdorn Accounting Standard5, including FRS
102 The Financial Reporbng Standard applicable in the UK and Republic of Ireland (United Kingdom
Generally Accepted Accounting Pracb"cel.
In our Opin￿Tr the financial ststements..
give a true and fair view of the slate of the charivs affairs as at 31 March 2025 and of its
incoming resources and applh>tion of resources. including its income and expenditure, for the
year theft ended..
have Wn propedy prepared in acc•)rdan¢e vrith United lfjngdom Generally A￿pted Accountsng
Practice.,
have been prepared in accordance with the requi￿rnents of the Companies Act 2006.
Bas18 for oplnlon
We conducted our audit in accordance Intemational Standards on Auditing IUKI IISAS {UKII and
applicabb law. Our responsibilibe$ under those standards are further described in the auditor's
responsibilibes for the audit of the financial statements section of our report. We are independent of
the charity in accordance with the ethical requirements that are relevant to our audit of the financial
ststements in the UK. including the FRC'S Ethical Standard, and we have ffijlfilled our other ethical
responsibilitie5 in accordance with these requirements. We believe that the audit evidence we have
obtained is sufficrenl and appropriate to provide a basis for our opinion.
Concluslons relatlng to going concern
In auditing the financial statements. we have concluded that the trustees, use of the going concem
basis of accounting in the preparation of the ffinancial slatements is appropriate.
Based on the work we have perfonned. we have not identified any material uncertainties relating to
events or conditions that indmdualty or cOl￿tiVe￿, may cast stqnthcant doubt on the charity's ability to
continue as a going concern for a peric#J of at least months from when the financial statements
are aulhorised for issue.
Our respor¢sibililies and the respjnsibilities of the trustees ￿￿th respect to going omcem a￿ descrited
in the relevant sections of this reporL
10

Blackpool Citizens Advice Bureau
Company Limited by Guarantee
Independent Auditor's Report to the Members of Blackpool Citizens Advice
Bureau (¢ontinu¢
Year ended 31 March 2025
other Inforniatlon
The other infomation comprises the infomation included in the annual report. other than tre financial
statements and our auditor's report thereon. The trustees are responsible for the other information.
Our opinion on the financial statements does not cover the other infomiation and, except to the extent
otherwse explicrtly stated in our ￿pOrt, we do not express any fomi of assurance conclusion thereon.
In connection wth our audit of the financial statements, our responsibility is to read the other
information and, in doing so, consider whether the other infom)ation is materially inconsistent with the
financial statements or our knovAedge obtained in the audit or othetwse appears to be materially
misststed. If we identify such material inconsistencies or appa￿nI material misstatements, we are
required to delemiine whether there is a material misstatement in the financial statements or a
material misstatement of the other infomialion. If, based on the work we have perfomed. we conclude
that there is a material misststement of this other intormath?n. we are required to report that fa¢L
We have nothing to repcwt in this regard.
Opinlons on other matters prescribed by the Companles Act 2006
In our opinion, based on the work undertaken in the course of the audit.
the information gwen in the trustees. report for the financial year for whKh the financial
statements are prepared is consistent with the financial statements., and
the tru5tees' reFort has been prepared in accordance ￿th applicable legal requirements.
Matters on which we are required to report by ox¢•ption
In the IKJht of the knowledge and understanding of the charity and its environment obtained in the
course of the audi( we have not Klentified material misstatements in the trustees. reporL
We have nothing to report in respect of the following matters in relation to wtt￿h the Companies A¢1
2006 requires u5 to ￿pOrt to you if, in our opinion..
adequate acwunting records have not been kepL or returns adequate for our audit have not been
received from branches not visited by us-, or
the finan¢ial ststements are not in agreement with the accounting records and ￿turnS. or
rtain disclosures of tnjstees, remuneratFon specffjed by law a￿ not m*le', or
we have not received all the infomation and expL4nation$ we require for our audit
11

Blackpool Citizens Advice Bureau
Company Llmlted by Guarantee
Independent Auditorfs Report to the Members of Blackpool Citizens Advlce
Bureau (eonunwdj
Year ended 31 March 2025
Responslbllities of trustees
As explained more fully in the truste8s' responsibilities ststemenL the trustees (who are also the
directors for the purposes of company lawl are resp)nsible for the preparation of the financi81
ststemenls and for being satisfied that they gNe a true and fair vthv, and for such intemal control as
the trustees detennine is ne¢￿ary to enable the preparation of financial statements that are free from
material misstatement, whether due to fraud or ertor.
In preparing the financial stslements. the trustees are responsible for assessing the charitys ability lo
continue as a going concem, diselosing, as applicable. matters related lo going concern and using the
going concem basis of accounting unless the trustees either intend to liquidate the charity or to cease
operations. or have no realistic altemative but to do so.
Audltorfs rn8pon8ibilitigs for the audlt of the flnan¢ial ststements
Our objective$ a￿ lo obtain reasonable assurance about ￿ether the financial stslements as a whole
are free from material misstatement. whether due to fraud or error, and lo issue an auditor's report that
includes our opinion. Reasonab￿ assurance is a htgh level of ass4Jrance, but is not a guarantee that
an audit conducted in accordance wth ISAS IUKI will a￿vaYS detect a material misststement when it
exists. Misstatements can arise from fraud or error and are consKlered material if, individualty or in the
aggregate, they coukl reasonably be expected to influen* the economic decisions of users taken on
the basis of these finanryal statements.
lThegularities, including fraud. are instances of non-compliance Nwth laws and regulations. We design
procedures in line with our responsibilibes. oudined above, to delect material misstatements in respect
of irregularities, including fraud. The extent to ￿lch our procedures are capable of detecting
irregularit￿. including fraud ks detailed below.
the senKsr statutory auditor ensured that the engagement team ¢ollectivety had the appropriate
competence, capabilities and skills to identify or recognise n￿<0mpli3nC8 wth applicable laws and
regulations..
' we identified the laws and regulations applicable to the company through discussions
with the directors and other management.,
' we ￿￿sed on spe¢ifi¢ laws and regulations which we
Considered may have a direct material effect on the financial ststements or the operations of the
company, including the Companies Act 2006, the Chariti'es Act 2011, taxation legislation and data
protection, anti-bribery, empkJymenL environmental and heath and safety legislation,.
' we assessed
the extent of compliance wth the laws and regu￿tionS hjentified above through making enquines of
management and inspecting *al cor￿Spondence. ar¢d ' rdentified and regulations were
communicated wthin the audtt team regularty and the team ren)ained alert to instances of non-
coMpl￿nCe throughout the aud
As part of an audf( in accordan￿ vAth ISAS {UK). we exercise profess￿nal judgment and maintain
professional SCept￿5M throughout the audit We atso:
Identify and assess the risks of material mBstatement of the financial statements, vh)ether due to
fraud or error, design and perfomi audit procedures resFonsive to those risks, and obtsin audit
eviden￿ that is sufficient and appropriate to provKle a basis for our opinion. The risk of not
detecting a material misstatement resu]bng from fraud is higher than for one resulting from error,
as fraud may involve collusion. forgery. intentw)nal omissions. misrepresentations, or the override
of intemal control.
12

Blackpool Citizens Advice Bureau
Company Limitsd by Guarantee
Independent Auditor's Report to the Members of Blackpool Citizens Advice
Bureau (contlnuedj
Year ended 31 March 2025
Obtain an understanding of internal control relevant to the audrt in order to design audit
procedures that are appropriate in the arcumstances. but not for the pu4￿Se of expressing an
opinion on the effectiveness of the inlemal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disclosures made by the trustees.
Conclude on the appropriateness of the trustees. use of the going concem basis of accounting
and, based on the audit evidence obtained. whether a material Un￿rtaInty exists related to
events or conditions that may cast significant doubl on the charity's ability to continue as a going
concern. If we conclude that a material uncertainty exists, we are required to draw attention in our
audilorfs report to the related disclosures in the financigl ststements or, rf such disclosures are
inadequate, to modty our opinion. Our conclusDns a￿ based on the audit evidence obtained up
to the date of our a4Jditorfs reF()rt. However, future events or condib'ons may cause the charity to
cease to continue as a g(Hng concem.
Evaluate the overall presentstion, structure and content of the financial statements. including the
disclosures, and whether the financial statements rep￿sefit the underfying transactions and
events in a manner that achieves fair presentab"on.
We communicate those charged wth govemance regarding, amorig other matters. the planned
scope and timing of the audit and sHJnificant audrt findings. including any significant deficiencies in
intern21 control that we identify during our audiL
Use of our report
This report is made solety tr) the charity's members, as a body. in accordance with Chapter 3 of Part 16
of the Companies Act 20Cf. Our audrt work has been undertaken so that we might slate to the charity's
rnembers those matters we are required to state to them in an auditoffs report and for no other
purpose. To the fullest extent ￿[mitted by law, we do not a￿ept or assume responsibilty to anyone
other than the charity and the charitys members as a tKNJy. for our audit work. for this reFMrt or for the
opinions we have formed.
Jacqueline Hyde BA FCA (Senior Statutory Auditor)
For2nd on beha￿Of
John Potter & Harrison
Charte￿d accountsnts & ststutory auditor
1121114 Whilegate Drive
Blackpool
FY3 9XH
/+-. /L. lol
13

Blackpool Citizens Advice Bureau
Company Llmlted by Guarantee
Statsment of Flnanclal Activities
(including income and expenditure account)
Year ended 31 March 2025
2025
Unrestricted Restrthd
funds
fijnds Total funds Total funds
2024
Incomo and •ndowrnents
Donations and le9aaes
Investment income
431.953
9.016
700.418
1.132,371
9.016
1.018,128
8,226
1.026,354
Total Income
440.￿9
7￿.418
1.141.387
Expgnditure
Expendi￿re on charitable activities
Total expenditure
525.689
516.673
1.042,362
975,146
525.689
516,673
1,042,362
975,146
Net Income
184.7201
183.745
99,025
51,208
Transfer of allocated management and
support costs
187.723
(187.7231
Nel movement in funds
103,(K13
{3.9781
99,025
51,208
Reconclllatlon of funds
Total funds brought forward
Totsl funds carried forward
595.666
103.334
699.000
647.792
699,000
698,669
99.356
798.025
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from o)nb"nuing aclivrties.
Th& notes on pages 17 to 30 fonn part ofthose fina￿la1 Statements.
14

Blackpool Citizens Advice Bureau
Company Limited by Guarantee
Statement of Financial Position
31 March 2025
2025
2024
Fixed assets
Tangible fixed assets
13
99,356
103.334
Current assets
Debtors
Cash at bank and in hand
14
247,206
609,323
856.529
52,232
646,713
698,945
Credltors: amounts falllng duo withln one year
Other creditors including taxation and social security
Accruals and deferred income
15
11,803
146,057
13,865
89,414
103.279
595,666
699,000
699,000
157.860
Net ¢urr•nt a$sets
698,669
798,025
798,025
Total assets less curront liabllltles
Not assets
Funds of the charity
Restricted funds
Unrestricted funds
99,356
698,669
798,025
158,9S2
$40,038
699,000
Total charlty funds
18
These financial statements were approved by the board of trustees and authorised for issue on
Lts>kL£ 2. 075, and are signed on beha5f of the board by:
Ms V L Bushell
Trustee
The notes on page$ 17 tg 30 forni part of those financlal statements.
15

Blackpool Citizens Advice Bureau
Company Limited by Guarantee
ststement of Cash Flows
Year ended 31 March 2025
2025
2024
Cash Ilows from oPerd￿n9 actlvllle8
Net income
99.025
51,208
Adjustn7ents for.
Depreciation of tangible fixed assets
Other interest reCe￿ab￿ and similar income
Accrued eynses
3,978
(9,0161
17,858
3,978
(8.2261
13.973
Changes in."
Trade and other debtors
Trade and other creditors
1194.9741
36.723
{46.406)
13,584
{63,8931
10.624
Cash generated from operations
Interest received
9,016
(37,390)
8,226
18,850
Net cash (used inllfrom operating activthes
Net Idecreaseylncrease In ¢a$h and ¢a$h oquivahnts
Cash and cash equlvalents at b8glnning of yur
Cash and cash equlvalonts at ond of year
(37.390}
646,713
18.850
627.863
809.323
646,713
Th& notss on pag¢s 17 tr1 30 fomi part ofthw fin•n¢i•l $tstemgnts.
16

Blackpool Citizens Advice Bureau
Company Llmitsd by Guarantee
Notes to the Financial Statements
Year ended 31 March 2025
General infonnation
The charity is a public benefft enlty and a private company limited by guarantee, registered in
England and Wales and a registered charity in England and Wales. The address of the registered
office is 6-10 Whf(egale Drive. Blackpool. FY3 9AQ.
ststement of cornpllancg
These financial ststements have been prepared in compliance FRS 102, The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,. the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporling Stsnd8rd appluble in the UK and Republic of Ireland IFRS 102} {Chariltes
SORP {FRS 10211 and the Companies Act 2006.
Accountlng policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. as modified by the
revaluation of certain finanryal assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements ar8 prepared in steding, which is the fvnctional currenw of the enttty.
Golng concern
There are no material un￿rtaInt￿$ about the ¢hariWs ability to continue.
Judgements and key sour¢os of estlmatlon uncertainty
The P￿paratIon of the financial statements requires management to make judgements,
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors. including expectation5 Qf
ture events that a￿ believed to be reasonable under the circumstances.
In¢ome tax
The company is cOnS￿ered to pass the tests set out in Sch. 6. para. 1 of the Finance Act 2010
and therefore it meets the definthon of a charitable company for UK corporation tax purposes.
Accordingly, the company is potent¢ally exempl from taxats'on in respecl of income or capital gains
received within Categories covered by Pt. 11. Ch. 3 of the CorF)oration Tax Act 2010 or s. 256 of
the Taxation of Chargeable Gains Act 1992. to the extent that such income or gains are applied
exclusively lo charitable purposes.
17

Blackpool Citizens Advice Bureau
Company Limited by Guarantee
Notes to the Flnaneial Ststements (condnu8dJ
Year ended 31 March 2025
Accountlng pollcle8 (conttnueoi
Fund •e¢ountiTrg
Unrestricted funds a￿ availabK8 for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted fvnds eamiarked by the trustees for partiojlar future project or
eommitmenl.
Restricted funds are sUbj￿￿J to restrtctions on their expend￿re declared by the donor or
through the terms of an appeal, and fall into one of su&elasses.' restricted inojme funds or
endowment funds.
18

Blackpool Citizens Advice Bureau
Company Llmltsd by Guarant••
Notes to the Financial Ststsments (conllnu8
Year endéd 31 March 2025
Accounting policios [¢l￿aTn￿•￿)
Incoming resources
Voluntary income is received by way of donations and is included in full in the statement of
Financial Activities in the year in which it is received.
Grants including grants for the purchase of fixed assets are recognised in full in the st8tement of
Flnan¢ial A¢tivities in the year in which the charity i8 entiued to the income.
Restricted funds are to be used for Specif￿ purposes laid down by the donor. Expendtture, which
meets these criteria, is identified to the fund together wth a fair allocation of management and
sUpp￿t costs.
Designated funds are donations and other income received or generated for the objects of the
charity without further specified purws8 and are available as general fvnds.
Unrestricted funds are donat￿nS and other income re￿IVed or generated for the objects of the
charty without further speafied purpose and are available as general fvnds.
Restricted funds - Revenue funds
Money and Pension Sefvice {MaPS)
Funding is provided to contribute towards the capital and revenue requirements associated with
the provision of face lo face debumoney advice services.
Ma¢millan
To provide welfare benefits adv￿ and support for people living with cancer.
Child￿n in Ne&
Funding is obtsined to set up Young Citizens Advi￿ and support young people lo access advice
services.
British Gas Energy Trust IBGETI
To provide advice and assistance to members of the publio particuL8ty those who are
disadvantsged (disabled, young families, older p￿)ple, people off grid, BAME groups) aimed at
reducing and managing debL maximising income, reduang fuel kyjvety, and improving energy
efficiency.
Social Prescribing Link Worker ISPLW)
To provide personalised 5UPPOrt to indMdua15, their familEs and ¢arers to lake Mntrol of their
health and wellbeing, live independently and irnprove their health acce55 and outcomes. following
a review of the service level agreements thi5 funding has been rec*egoTt5ed as unre5tri¢ted
grant fvnding from 1.04.24.
National Lottery Communty Fund ITNLCFI
To provide support to clients to complete weffare benefit foms and lo assist dients wth
appealing welfare benefft decisions. where appropriate.
Changing Futures
To ensure people faong Mu￿"ple disadvantages S￿ able to access timety financial as part
of eady intervention and recovery.
19

Blackpool Citizens Advice Bureau
Company Limited by Guarantee
Notes to the Financial Ststements (conJnu0d)
Year ended 31 March 2025
Accountlng polkles (canfrnuedj
Community Connectors
To support people with complex healih needs to access seNces.
Community Research and Engagement Nefvnrk
To provide input and experti$e to ¢ommunty research and engagement nefvffjrk.
VCFSE- Voluntsry. Communty, Faith and so￿al Enterprise Sector Aliqnce
Infrastructure funding to help buifd capacity across the seclor and enable VCFSE organisations
to influence health and care decision making.
Spring North bridge to home
Funding to help indiwduals being discharged from mental health warrls access housing upon safe
discharge.
Communty NavvJators
Funding to connect people vrith supp)rt structures wthin public services and the v￿der
Communty.
Research and Campaiqns
Funding 1$ for research around consumer and other essential rights.
Spring North MHT
Mental health support.
ICB Urgent and Emergency Care
To deliver support to people to hdp them stay well at home and out of h05Pital over the winter
months. This funds a team of link workers in the community, identifwng people unmel health
and social needs and prov￿Ing Y￿ap around supporL
Restr￿ed fvnds- Capital funds
Cornmunty fvrml
Funding was provided in￿alty to acquire and fft out the Whitegate Drive premises of the
organisation. This propety is restrthd as set OLrt in nots 11 to these accounts.
Further funding was receNed to enable the acquisibon of computer equipment and fumiture to
enable the team to train the advisory volunteers.
Unrestr￿ed funds- Revenue lunds
Intergrated Care Board IICBI
Funding for outreach advisors in GP practices across Blackwol.
Cadenl
Funding is for outreach workers to help peopk manage their energy costs, budget and get
5UPPOrt if they are isolated.
20

Blackpool Citizens Advice Bureau
Company Limited by Guarantee
Notes to the Financial Statements (confrnuo(1)
Year ended 31 March 2025
A¢counting policies (conllnuedj
Rosource8 expended
Costs of generating funds
Cosls of generab.ng funds indudes all expendrture direcuy related to the incoming resources from
activities for generating funds toJether wtth those costs assc¢iated with supporting these
a¢liwties, including staff costs.
Charitsble aclivrties expenditure
Charitable activities expenditure includes all expendtture direetty related to the provision ot
advisory seNices under the objects of the chartty together with those costs associated with
supporting these activities. including stsff, estsblishment and olher overhead cost. These
support costs are shown separ8tety within the notes to these accounts.
Govemance costs
These are the costs associated with the govemance arrangements of the charity which relate lo
the general running of the chartty as opposed lo those costs associated with fundraising or
charitable activity. These c05ts wll normalty include audit, legal advice for trustees and Costs
a$so¢iated with constitutional a￿1 statutory requirements.
Irrecoverable VAT
Irrecoverable VAT is charged against the category of resour￿ expended for wh￿h rt was
incurred.
Pension costs
The company operates a defined contribution pension scheme for employees. The assets of the
scheme are held separatety from those of the chartty. The annual contributions payable are
charged to the Statement of Financial Activities.
Operating leasos
Lease payments are rec&Jnised as an expense over the lease tem on a straight-line basis. The
aggregate benefit of lease incentives is recc*3ni*J as a redLJCtion to expense over the lease
term. on a straighl-line basis.
Tangible ass8ts
Tangible assets are inthalty recorded at cost and subsequentty slated at cost less any
accumuL3ted depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairnent losses.
An increase in the carying amount of an asset as a ￿sU11 of a revaluation. is recognised in other
recognised gains and losses. unless it reverses a charge for impairment that has prev￿uSIY been
recognised as expenditure wrthin the statement of finan￿?1 activths. A decrease in the carrying
amount of an asset as a fesurt of revaluation, is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other re¢ognised gains and losses on the stskment of financial activth'es.
21

Blackpool Citizens Advice Bureau
Company Limited by Guarantee
Notes to the Financial Statements (Con0n￿d}
Year ended 31 March 2025
AccountSng policies (¢ontsnu•d)
Depreclatlon
Depreoation is calculated so as to wrtte off the cost or ValUa￿n of an asse( less tts ￿SIdUal
value, over the usefvl economic lrfe of that asset as follows..
Freehold propety
Fixtures and ffttings
2% straight line
20% straight line
Impairment of fixed assets
A review for indicators of impaimient Is carried ¢￿t at each reports.ng date. with the recoverable
amount being estimated where such indicatots exist. Where the carrying value exceeds the
recoverable amounL the asset is impaired ac¢ordingty. Prior impa1￿￿ents are also reviewed for
possible reversal al reporting date.
For the purposes of impalnr￿nt testing. when it is rnt p)ssible to estimate the recoverable
amount of an individual asset. an estimate is made of the re¢overable amount of the cash-
generating unit to which the asset belongs. The Cash￿eneRtrng unit 15 the smallest identifiable
group of assets that includes the asset and generates cash inllows that largely independent of the
cash inflows from other assets or groups of assets.
22

Blackpool Citizens Advice Bureau
Company Limited by Guarantse
Notes to the Financial Statements {conllnuedJ
Year ended 31 March 2025
Accounting pollcles (conllnu8d)
Financial instruments
A financial asset or a financial liabilty is reccgnised only when the charity becomes a paty to the
Contractual provisions of the instrLsment.
Basic financial instruments are initially recognised at the amount receivabie or payabke including
any ￿lated transaction costs. unless the arrangement constrlules a financing transaction, where it
1$ ￿cOgnised at the present value of the futufe payments dI5￿U￿ted al a market rale ol interest
for a similar debt instrument.
Current assets and current liabilities are subsequenty measured at the cash or other
consideration ex￿ed to be pa￿ or recewed and not discounted.
Debt instruments a￿ subsequenty MeaSu￿d at amortised cost
other financial instruments are inibalty re¢ognised al fair value, unless payment for an asset is
deferred beyond nom)al business tetms or financed at a rate of interest that is not a market rate,
in which case the asset 1$ measured at the present value of the fvture payments discounted at a
Ma￿et rate of interest for a similar debt instwment
Other financial instruments are subsequenuy measured at fair value, with any ¢hanges
recognised in profit or loss, with the exception of hedging instruments in a designated hedging
relationship (see hedge accoL¢nting Folicy).
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impaiment at the end of each reFQrting date. If there is obje¢twe evidence of impairment, an
impaimient loss is recognised under the appropriate heading in the statement of financial
activities in which the initial gain was recognised.
For all equity instruments regardless of signtfunce, and other financial assets that are
indThiidually signifrcanl. these are assessed individualty for impaimenL Other financial assets are
either assessed individually or grouped on the basi% of similar credit risk characteristics.
Any reversals of impaimient are recognised immediately. to the extent that the reve￿al does not
result in a carrying amount of the financial asset that exceeds what the carying amount would
have been had the impaimient not p￿VIouSlY been recognised.
Defingd ¢onlribution plans
Contributions to defined contribution plans are recognised as an expense in the peri¢)J in which
the related service is provided. Prepaid contributions are recognised as an asset to the extent
that the prepayment will ￿ad to a reduction in fulure payments or a cash refund.
When contributions are not eycted to be settled wholty Nwthin 12 months of the end of the
reporting date in whrch the empkjyees render the related service. the liabilty is measured on a
discounted present value basis. The unwnding of the discount is reccgnised as an expense in
the period in which it arises.
23

Blackpool Citizens Advice Bureau
Company Limitsd by Guarantee
Notes to the Financial Statements {conllnuedJ
Year ended 31 March 2025
Llmited by guarantse
The charity is a company limrted by guardntee. The members of the Company are the trustees. In
the event of the charity being wound up, the liabilty in respect of the guarantee is limited to £1 per
member of the charity.
Donatlons and legacle8
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Donations
Donation5
Grants
Blackpool Clinical commiss￿1ng Groutylntegrated
Care Board
Money and Pensions Service (Maps)
Cadent
Macmillan
Children in Need
Brib'sh Gas Energy Trust
Social Prescribing Link Wofker
The National Lottery Community Fund ITNLCF)
Changing Futures
Community Connectors
ICB Urgent and EmergenGy Care
Communty Research & EngagerneDt netsvork
{GOREN)
Voluntary Community Fath arKI Social Enterprise
Bridge to Home
Community Navigators
Blackpool Council
Research and Campaigns
Spring North MHT
Other Income
142,310
142,310
1C6,847
41,239
41,269
30,109
95,808
204,545
1C6,847
41,239
41,269
30,109
95,808
204.545
30,000
30,000
54,570
54,570
9,781
8,250
9,781
8,250
222,437
49,701
42,296
9,350
222,437
49.701
62,296
9,350
23.259
20.o¢JO
23,259
431.953
700,418
1.132,371
Unrestri¢ted
Funds
Restricted Total Funds
Funds
2024
Donotions
Donats"ons
3,556
3,556

Blackpool Citizens Advice Bureau
Company Limited by Guarantso
Notes to the Financial Statements (conllnuedj
Yèar ended 31 March 2025
Donations and legacies (eMtlnu¢d)
unreStr￿ted
Funds
Restricted Total Funds
Funds
2024
Grants
Blackpool Cllnical Commissioning Groupllntegrated
Care Board
Money and Pensions SeNice (MaPS)
Cadent
Macmillan
Children in Need
8rib.sh Gas Energy Trust
Social Prescribing Link Worker
The National Lottery Communty Fund (TNLCF)
Changing Futures
Community Connectors
ICB Urgent and Emergency Care
Community Research & Engagement ftefv￿r
{CORENI
Voluntary Communty Fatlh and Social Enterprise
Bridge to Home
Community Navigators
Blackwol Council
Research and Campaigns
Spring North MHT
Other Income
142,311
142,311
111,720
31,079
23.431
111,720
31.079
23,431
81.428
228.227
10.324
31.250
10.000
81.428
228,227
10,324
31,250
10,000
10,500
16,666
35,000
25,000
161,946
2,999
50,000
24,801
823,292
10,500
16,666
35,000
25,000
161,946
2,999
50,000
42,691
17,890
194,836
1.018,128
Investrn•nt in¢ome
Unrestricted Total Funds Unrestricted Tota5 Funds
Funds
2025
Funds
2024
Bank interest receivable
9.016
9.016
8.226
8,226

Blackpool Citizens Advice Bureau
Company Limitsd by Guarantee
Notss to the Financial Ststements {￿11￿￿¢￿)
Year ended 31 March 2025
EX￿ndit￿￿ on ¢horrtabl• a¢tivili•s by fund typo
Unrestricied
Funds
ReStr￿ted Total Fund8
Funds
2025
Charitable actsvities
Support costs
514.515
11,174
525,689
516,673
1,031,188
11,174
1,042,362
516,673
Unrestricted
Funds
Restricted Totsl Funds
Funds
2024
Charitsble ¥tivibes
Support costs
354.578
7,501
613,087
967,645
7,501
362.079
613,067
975,146
Expondiiure on ¢haritsbk aclivitl•s by a¢tivty typo
Activities
undertaken Grant ftjnding
directty of actNrtEs Support costs
Totsl funds
2025
Totsl fund
2024
Charitable activities
Governance costs
1,024,240
6,948
1,031.188
11.174
1,042,362
967,645
7,501
975,146
11,174
11,174
1,024.240
Nol Income
Net income is stated after chargin￿(Cr&Irt1ng}'.
2025
2024
Depreualion of tsngible fixed assets
3.978
3.978
10. Auditorn romunoration
2025
2024
Fees payable for the audit of the financial stsiements
4.400
4,000
26

Blackpool Citizens Advice Bureau
Company Limitsd by Guarantee
Notes to the Financial Statements (conllnuedj
Year ended 31 March 2025
11. Staff costs
The total stsff ¢osls and employee beneffts for the rewrting period are analysed as follows..
2025
2024
Wages and salaries
Social security costs
Employer contributions lo pensK)n plans
678,797
44.213
21,142
744,152
621,739
44,786
10,842
677.367
The average head count of employees during the year was 32 (2024: 281. The average number
of full-time equivalent employees during the year is anatysed as follows..
2025
2024
No.
Number of Organisation administrative support slaff
Number of management staff
Number of advice service I training managers
Number of research and campaign workers
Number of advice session supeNisors
Number of outreach caseworkers
Number of debt l energy advisors
Number of social pre￿rIbIng link w0￿e[S
Number of welfare benefit advisors
32
28
The charity considers Tts key management personnel comprise the trustees. chief executNe
offI￿r and th8 Deputy ChEf exeGutive Offi￿r. The total employment benefit5 including employer
pension conlributs'ons of the key management personal was £115.70912024.' £106,116).
The number of employees whose ￿Muneration for the year fell wthin the followin9 bands, were..
2025
2024
£60,000 to £69.999
12. Trustee remuneration and expens•8
No trustees nor any persons ¢onnected with them have receNed any remuneration from the
charity. The charity has not paKI any expenses incurred by the trustees for services provided lo
the charity {2024 £NILI.
27

Blackpool Citizens Advice Bureau
Company Limitsd by Guarant99
Notes to the Financial Ststements (coniinu•d)
Yaar •nd8d 31 March 2025
13. Tanglblo fixod assots
Freehold Fixiures and
propety
ffittrngs
Total
Cost
At 1 Aprll 2024 and 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
198.907
144,938
343,845
95.573
3.978
99,551
144,938
240,511
3,978
244,489
144,938
Carrylng amount
At 31 Ma￿h 2025
99.3&S
99.356
103,334
Al 31 March 2024
103.334
Fixed assets acquired via a grant from the nation21 Lottery Comrnitte8 being the freehold propety
(£198,907 cost, £99,551 deprec￿tion) and fixlures and fitbngs, {£74.663 cost, £74,663
deprecialionl are restn.cted in that the organisation may not dispose of these asseis without prior
written pemission of the Board. nor use them as se¢urtty for a loan or any other ffinancial
purpose.
14. Debtors
2025
2024
Prepayments
Accrued income
Other debtors
3,462
243,744
4.142
46.043
2.047
247.206
52.232
15. Other credltors In¢ludKng taxation and soclal securFty falling
due withln one year
2025
2024
Social securty and other taxes
Other creditors
8,272
3.531
12,622
1,243
13,865
11.803
16. Defe￿d income
2025
2()24
Amount deferred in year
100,103
61,318

Blackpool Citizens Advice Bureau
Company Limited by Guarantee
Notss to the Financlal Statements (¢OnlIn￿d)
Year ended 31 March 2025
17. Pensions and other post retlrement benefrt5
Defined contrfbullon plans
The amcwnt recognised in income or exFenditure as an expense in relation to defined
¢ontribubon plans was £21,142 {2024.. £10,8421-
18, Anatysls of charitable funds
Unrestrlcted funds
At
31 March 202
At
1 April 2024
Income Expenditure
Transfers
General funds
Designated Fund
548,278
47,388
595,666
440.969
{525,689)
187,723
651,281
47,388
698.669
440.969
{525.6891
187,723
At
31 March 202
At
1 April 2023
I￿oMe Wenditure
Transfers
General funds
Designated Fund
493,092
47,388
540.480
203,¢￿2
1362.079)
158,575
492.650
47,388
203,C62
1362,0791
158,575
540,038
Re8trfcted funds
At
31 March 202
At
1 April 2024
Income Expenditure
Transfers
Restricted Fund
103.334
700.418
{516,673) (187,7231
99,356
At
31 March 202
At
1 April 2023
Income EX￿￿d￿re
Transfers
Restricted Fund
107,312
823,292
{613.067) {158,5751
158,962

Blackpool Citizens Advice Bureau
Company Limitsd by Guarantee
Notes to the Financial Statements fconllftued)
Year ended 31 March 2025
19. Analy818 ol net ass•ts bgtween fund8
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
99,356
725.803
130.726
127,134} {130,7261
698.669
99,356
99,356
856,529
1157,860)
798,025
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
103.334
103,334
85,414
698,945
(85,414} 1103,2791
103,334
699,000
613,531
(17,865)
595,666
20. Analysls of ¢hangos in not debt
At
At 1 Apr 2024 Cash fiows 31 Mar 2025
Cash * bank and in hand
646.713
137,3901
609,323
21. Oper•ting lease commltments
The total flrture minimum lease payments under non-cancellable owrating kases are as follows..
2025
2024
Not later than 1 year
Later than 1 year and not later than 5 years
9,116
10,371
19.487
9,275
19,328
28.603
22. Related partle8
No trustees nor any persons connected ￿￿th them have r￿￿ed any remuneration from the
charity. The Charity has not paid any expenses incurred by the trustees for services pro￿ded to
the chanty12024 £Nil).
30

Blackpool Citizens Advice Bureau
Company Limited by Guarantee
Management Infomiation
Year ended 31 March 2025
Tho following pages do not fomi part ot the financial statements.
31

Blackpool Citizens Advice Bureau
Company Limited by Guarantee
Detailed Ststement of Flnanelal Actfivitles
Year ended 31 March 2025
2025
2024
Income and endowments
Donatlons and legacles
Donations
Blackpool Clinical Commissioning Groupnnt8Jrated Care Board
Money and Pensions se￿￿e IMaPSI
Cadent
Macmillan
Children in Need
British Gas Energy Trust
Social Prescribing Link Worker
The Nabonal Lottery Community Fund ITNLCF)
Changing Futu
Community Connectors
ICB Urgent and Emergency Care
Community Research & Engagement nets¥ork {COREN)
Voluntary Community Faith and s￿al Enterprise
Bridge to Home
Community Navigators
Blackpool Council
Research and CampaMJns
Spring North MHT
Other Income
6CNJ
142,310
106.847
41,239
41,269
30,109
95,808
204,545
3,SS6
142,311
111,720
31,079
23,431
81.428
228,227
10,324
31,250
10,000
30,000
54,570
9,781
8,250
10.500
16.666
35.000
25.000
161,946
2,999
50,000
42,691
222,437
49,701
62,296
9,350
23,259
1.132,371
1,018,128
Invgstrnent income
Bank interest receivab
9.016
8.226
Total Income
1,141.387
1,026,354
32

Blackpool Citizens Advice Bureau
Company Limlt?d by Guarantee
Detalled Slatement of Financial Activilles (¢ontinued)
Year ended 31 March 2025
2025
2024
Expenditure
Exponditure on ¢haritable activitlos
Wages and salaries
Redundancy
Employer's national insurance
Employerfs pension contributions
Premises costs
Other establishment general expenses
Travel and training costs
Legal and professional fees
Offio costs
Depreciation
Irrecoverable VAT
Granls to clients
678,797
608,479
13.260
44,786
10,842
46,365
6,7
12,632
109,143
53,168
3,978
13,617
52,080
44,213
21,142
22,338
6,743
17,825
162,180
66,065
3,978
12,133
1,042,362
975,146
Total 8xpendlture
1,042,362
975,146
Net In¢omel(expenditure)
99,025
51,208
33