2023-03-31-accounts

Company reglstration No. 07298912 {England & Walesl Charity No. 1137309 North Lancashire Citizens Advice Bureau Trustees, Report and Unaudited Financial statements For The Year Ended 31 March 2023 citizens advice North Lancashlre MOORE & SMALLEY

NORTH LANCASHIRE CITIZENS ADVICE BUREAU CONTENTS Page Charity referen￿ and adminislralive details Trustees, annual report Independent Examiner's report to the trustees Slalemenl of financial activities {incorporating the income and expenditure account} 10 Balance sheet Cash flow statement 12 Notes lo the accounts 13

NORTH LANCASHIRE CITIZENS ADVICE BUREAU CHARITY REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2023 Reglstered charlty name North Lancashire Citizens Advice Bureau (known as Citizens Advice North Lancashirel Charity registration number 1137309 Company registration number 07298912 Registered office Oban House 87-89 Queen Street Morecambe Lancashire LA4 SEN The Trustees J Ashworth P Gardner D Whitaker R Tulej (Vice-chairl M Smylh Iresigned 5 September 2023) A Hallon-yeo (Chairl D Bunting C Hanna (Treasurer) C Hartley R Jones T Danl R Simmons L Cookson-Rabouhi L Denison (resigned 17 May 2022} (resigned 17 May 20221 (resigned 30 May 20231 (resigned 30 May 20231 lappoinled 5 September 20231 lappoinled 5 September 20231 lappoinled 5 September 20231 Chief Officer J Young (from September 20231 H Greatorex (until September 20231 Independent Examiner MHA Moore and Smalley Chartered Accounlanls Priory Close Sl Mary's Gate Lancaster Lancashire LA1 1XB

NORTH LANCASHIRE CITIZENS ADVICE BUREAU TRUSTEES. ANNUAL REPORT {INCLUDING DIRECTORS REPORT AS REQUIRED BY COMPANY LAW) FOR THE YEAR ENDED 31 MARCH 2023 The Board of Trustees, who are also directors of the charity for the purposes of the Companies Act, submit their annual report and the unaudited financial statements for the year ending 31 March 2023, which are also prepared lo meet the requiiemenls for a dire¢lors' report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and A¢￿untIng and Reporting by Charities.. Slalement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. Structure North Lancashire Citizens Advice Buieau loperaling as Citizens Advice North Lancashire} was incorporated on 29 June 2010 as a company limited by guarantee. The company ogislralion number is 07298912. The charity is governed by a Memorandum & Articles of Association, dated March 1 Oth 2020. The charity registration number is 1137309. The administrative details of the charity are sel out on page 1 of the accounts including the charity's principal office. The Iruslees, who are also the directors for Ihe purpose of company law, and who served during the year were.. J Ashworth P Gardner D ljvhitaker R Tulej (Vice-chairl M Smylh {resigned 5 September 20231 A Hatton-yeo (Chairl D Bunting C Hanna (Treasurer) C Hartley R Jones T Danl R Simmons L Cookson-Rabouhi L Denison (resigned 17 May 20221 Iresigned 17 May 20221 Iresigned 30 May 2023} (resigned 30 May 2023} {appoinled 5 September 20231 lappoinled 5 September 20231 lappoinled 5 September 20231 The number of Trustees is governed by the Articles of Association and is fixed at a maximum of 15. The present establishment is 7. Members of management & staff and volLJnteer representatives may be appointed by Trustees lo serve on the Board bul have no voting rights. Potential Trustee Board members are provided with an information-pack, asked lo complete an application form and are interviewed by the Board Chair or Vice Chair & at least one other Trustee. bèfore membership lo the Trustee Board is proposed. The prospective Trustee will be invited lo visit organisalion locations. An appropriate process of induction will be undertaken governed by the new Trustee's relative experience and knowledge of Citizens Advice aclivilies. The new Trustee will also complete and sign a confidentiality agreement, declaration of interest, a skills assessment and code of conduct. An information assurance online assessment must be completed, and certificate piovided. Health and safety policy and equality and diversity policy will be discussed and agreed.

NORTH LANCASHIRE CITIZENS ADVICE BUREAU TRUSTEES, ANNUAL REPORT (INCLUDING DIRECTORS REPORT AS REQUIRED BY COMPANY LAW) FOR THE YEAR ENDED 31 MARCH 2023 Governance and Management The Charity is governed by its Trustee Board which meets bi-monthly. Certain work is delegated lo two sub- committees who also meet bi-monthly, as follows.. Finance: Oversee the financial leadership of the charity. on behalf of the Board of Trustees, lo ensure ils short and long-term viability. Assist the Chair. Trustees and the Chief Executive in ensuring that the Board fulfils ils dub'es and responsibilities for the proper financial gove{nan￿ of the Charity. Strategy: Is responsible for ensuring the policies and membership standards are implemented and overseeing the production of the Strategic and Business plans. Each Group comprises Trustees, management & staff and reports to the Trustee Board who will have final say on decision making. Trustee5 are responsible for determining key management personnel remuneration. Citizens Advice North Lancashire is a member of Citizens Advice for which we pay an annual affiliation membership fee. Membership provides 8 framework for standards of advice & casework management. governance, strategic planning, risk. financial, people, operational performance, management, partnership working and Research and Campaigns. Operating policies are independently delemiined by the Trustees of Citizens Advice North Lancashire annually in order to fulfil its charitable objects and to comply with the national Citizens Advice membership rules. The charity also co-operates & liaises with a number of other charitable bodies & statutory agencies on behalf of clients. Where one of the Trustees holds the position of trusteeldireclor of another charity they are required to declare it, may take part in discussions regarding that other charity, but not in the ultimate decision-making process. The Trustee Board is sensitive lo potential risks lo which the charity may be exposed. Each sub-Group is charged with pulling in place processes & systems to mitigate those risks and the Trustee Board will regularly review appropriate risk management arrangements. Day to day, management of the Charity's affairs are given over to the Senior Management Team, made up from the CEO, the Advice Services Director. Service Development Director and Finance Manager who in turn report to the Board. Objectives and activities The charity's objectives are to promote any charitable purpose for the benefit of the community in North Lancashire, by the advancement of education. the protection & preservation of health and the relief of poverty. sickness & distress. To further this purpose, the organisation has offices in Morecambe and Lancaster and in a number of out-reach locations for the PTovision of advice & guidance to people faced with problems in relation to social welfare law.

NORTH LANCASHIRE CITIZENS ADVICE BUREAU TRUSTEES, ANNUAL REPORT (INCLUDING DIRECTORS REPORT AS REQUIRED BY COMPANY LAW) FOR THE YEAR ENDED 31 MARCH 2023 Objectives and activities The aims of the Citizens Advice North Lancashire service are.. to provide the advice that people need for the problerns they face provide greater access lo free confidential, impartial advice for everyone wherever they are. maximise use of resources reduce delays in provision of service empower clients lo help themselves extend service throughout the district through partnerships and outreach and through digital means address the wider determinants of health to improve unfair policies & practices that affect people's lives. Cittiens Advice North Lancashire is a member of'citizens Advice,, a network of independent English and Welsh charities that helps people resolve their debt, welfare benefits, housing, employment, legal & other problems, by providing information & advice and by influencing policymakers. It works ents'rely in the public interest. The advice provided by the Citizens Advice North Lancashire service is free. independent. confidential & impartial, available to everyone, regardless of race, gender, disability, sexual orientation, religion, age. or nationality. 2022123 This year has seen the implementation of our new strategic plan. The key objectives of the plan were as follows.. We will ensure that our advice services are accessible to all. We will focus on advice and wellbeing. lo ensure positive impacts for clients. We will value and build on our partnership working across the District. We will value, support and develop our staff, making CANL a great place to work. We will value, train and celebrate our volunteers who support and enhance our service. Our Research and Campaigns will have impact locally, regionally and nationally. During 202213 we have secured new funding to allow us lo work more closely in partnership with other organisations including Morecambe Bay Foodbank, The Trussell Trust, Lancaster City Council, The NHS (locally via the Bay Medical Group), Macmillan and Cadenl. We administer the Household Support Fund in partnership with Lancaster City Council. We have worked hard lo improve a¢￿sS lo our service by diversifying the ways in which people can refer, contact us and receive advice including in person. over the phone, by email and via home visits and drop-in locations across the District. We have focused on improving the employment offer, providing enhan￿d holidays and sick pay and looking al remuneration to relain staff. We have renovated our spaces, opening a new office in Lancaster and we have undertaken building work al Morecambe lo create a better re￿ption area and have repainted and redecorated the interior. Ourvolunteer coordinator has had a significant impact. allowing us lo welcome new volunteers to CANL lo support our service, as we, like many charities, lost many older volunteers due to the pandeml¢. Our Research and Campaigns have focused on the Cost of Living. the inadequacy of some benefits and the costs of School Uniform. We know that many of these campaigns have had impact, including references to our work made within Parli8ment and al the DWP select committee. Some local schools have made changes lo their uniform policies as a result of our research work which was undertaken in partnership with Morecambe Bay Foodbank.

NORTH LANCASHIRE CITIZENS ADVICE BUREAU TRUSTEES, ANNUAL REPORT (INCLUDING DIRECTORS REPORT AS REQUIRED BY COMPANY LAW) FOR THE YEAR ENDED 31 MARCH 2023 Objectives and activitles leontinued} We have increased the numbers of clients coming to us for help in recent months and are able lo help more residents than ever before. We intend lo embed our new partnership way of working in the coming year and lo apply for further funding lo allow our brilliant teams lo keep helping as many residents as possible. To maintain operational integrity, day-l(hday operating procedures. practices, protocols & documentation, have been standardised and harmonised across 811 our work. The organisalion conforms with the Citizens Advice National Membership Scheme, as well as the Advice Quality Standard in advice and in casework and the Specialist Quality Mark Scheme where required. We are regulated by the Financial Conduct Authority and we hold the Specialist Quality Mark. The organisation achieved the highest rating under Citizens Advice Leadership and Management audit in 2022. The organisalion's quality of advice achieved the highest RAYG rating over the last 3 years. Our Businesslstralegic Planning includes.. risk analysis, fi'nancial procedures, training and funding strategy, Research and Campaigns and is regulady reviewed by the Trustee Board. The Trustees of Citizens Advice North Lancashire believe they have complied with the duty In Section 4 of the Charities Act 2006. to have due regard lo the public benefit guidance published by the Charity Commission. The Trustees have also confirmed that the major risks lo the charity are regularly reviewed, and systems and procedures are in place lo mitigate those risks. Achlevements and performance In 2022-3 we helped 6,163 people with 25,277 Issues, generating a total of £7,804,960 for our local economy. Our clients are mostly women160Vol and mostly people of working age. Our clients are mostly sick or disabled 163010) and are mostly white British. The lop issues that we helped with in 202213 were Benefits, Charitable Support and Foodbanks, Debt, Utilities and Communications, Housing, Relationship and Family problems, Legal problems and Employment issues. We work across all wards in our District bul the highest number of clients come from the 5 most deprived wards.. Harbour Weslgale Skerton Wesl Poullon Skerton East What is the irnpact of ourwork? We can measure the impact of our work in various ways. Firstly, we can measure direct financial impact, which shows that in 202213 we generated an amazing £7,804,960 for our local economy in maximised incomes, reduced debts, debts wrillen off, back payments claimed, appeals supported and challenges given lo stalulory agencies such as the DWP. We also prevented homelessness which costs our local authority a huge amount of money. Most importantly, these increased amounts of money help people to cope, makes them feel better, prevents foodbank use and othe￿iSe prevents deslitulion.

NORTH LANCASHIRE CITIZENS ADVICE BUREAU TRUSTEES. ANNUAL REPORT (INCLUDING DIRECTORS REPORT AS REQUIRED BY COMPANY LAW) FOR THE YEAR ENDED 31 MARCH 2023 Achievements and performance (continuedl What is our value to society? Citizens Advi￿ nationally analyses our cases each year and calculales the value of our work to our community in a number of ways. In 202213 the figures are as follows.. For every £1 invested in our service, we generate £3.59 in fiscal value. For every £1 invested in our service, we generate £23.78 in public value. For every £1 invested in our service, we generate £12.30 in value to the people we help. The total public value of our service in 202213 is calculated lo be £16,330.067. Our work in 202213 saved the NHS £377.831 by reducing mental health and GP services and by keeping people in work. Our work in 202213 saved the DWP £1,042,424 by helping people lo slay in work. Our work in 202213 directly saved our local authority £281,044 by preventing homelessness and evictions and rescheduled council tax payments. Our work in 202213 provided £11,808,847 in the public value of improving clients, wellbeing lemolional wellbeing, family relationships and positive funclioningl. The public value of our volunteering in 202213 was £270,676. Financial review Total income for the yearwas £771,20612022.. £679,250), of which, £265,56312022.. £353,318) related to project- specific activities. A surplus was generated in the year of £75,21212022'. Deficit £10,288). The Trustee Board has agreed an unrestricted reseNes policy equal to 3 months operating costs which would enable the Charity to maintain a sufficient level of reserves to enable funding of its normal programme of services to clients on a steady-stale basis. This would also facilitate an orderly wind-down process in the event such was required. The Tnjstees have consldered the risks In respe¢l of nomial operating expenditure, redundancy costs, and reslricled and unrestricted income. Citizens Advice North Lancashire enjoys resilient income streams from multiple. reliable sources and the Trustees believe that the policy of 3 months running costs is sufficient At 31st March 2023, unreslricled reserves stood at £375,350 12022.. £270,462) and restricted reserves were £92,11812022'. £121.7941. The Trustees will continue to strive to manage the Organisalion's finances so that an adequate level of reserves can be maintained, in compliance with the reserves policy. Total free resetves after deduction of fixed assets are £327,49812022'. £242,522). The Trustees in particular wish to thank and acknowledge Lancaster City Council's support for the work of the charity. 'The Trustees also wish lo thank the following organisations for their support of the following projects.. Legal Aid Agency - Housing Money Advice Service Debt Advice Project IMAS DAP - now known as the Money Advice and Pensions Servi￿} - Debt The Henry Smith Charity - Welfare Benefits Citizens Represenlalive - funded to provide in depth support and advocacy to those with enduring and serious mental illness and other disability. Access to Justice Foundation (Liliganls in Person Employment Law} Community Fund - Advice Matters in the community.

NORTH LANCASHIRE CITIZENS ADVICE BUREAU TRUSTEES, ANNUAL REPORT (INCLUDING DIRECTORS REPORT AS REQUIRED BY COMPANY LAW) FOR THE YEAR ENDED 31 MARCH 2023 Plans for the future Citizens Advice North Lancashire intends to continue the activities outlined above, subject to continued funding and to be proactive al taking opportunities for income generation opportunities. We remain alert to the crisis in the cost of living in the context of continued high inflation and increased mrtgage rates for homeowners and the need to make the services provided more accessible and to ensure we have the right people in the right places lo develop and grow our service. The Trustee Board will continue to review ils own internal operating policies, practices & expenses. in order to oplimise the range & scope of client services. This will include the consideration of the means & available hours for client access, publicity & promotion of the work of the charity and the potential for securing new sources of funding for new services. Recruitment & training of volunteers will remain a priority. with new roles identified lo meet client need and implement our strategic planning, together with continued training & personal development. where appropiiate, of paid and unpaid staff. Further opportunities will be sought for funding and developing collaborative arrangements to serve the local community, through local government departments and with other charitable & support agencies. statement of Trustees, responslbllltles The trLJStees Iwho are also the directors for the purposes of company lawl are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and regulations. The trustees have taken advantage of the small companies, exempb.on in the Companies Act 20CE. Company law requires the trustees lo prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial slalemenls in accordance with United Kingdom Generally Accepted Accounting Practice Iunited Kingdorn Accounting Standards and applicable lawl. Under company law the Iruslees musl not approve the financial slalemenls unless they are satisfied that they give a true and fair view of the slate of affaiis of the Gharily and the income and expenditure of the charity for that period. In preparing these financial statements. the trustees are required to.. select suitable accounting policies and then apply them consistently., observe the methods and principles in the Charities SORP". make judgements and estimates that are reasonable and prudent.. stale whether applicable UK Accounting Standards have been followed, subject lo any material departures disclosed and explained in the financial slalemenls and., prepare the accounts on the going concern basis unless it is inappropriate lo presume that the charity will continue in operation.

NORTH LANCASHIRE CITIZENS ADVICE BUREAU TRUSTEES, ANNUAL REPORT (INCLUDING DIRECTORS REPORT AS REQUIRED BY COMPANY LAW) FOR THE YEAR ENDED 31 MARCH 2023 statement of Trustees, responsibilities Icontinuedl The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them lo ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. On behalf of the board of trustees (who are also directors under company lawl Dr. Alan Hatton Yeo- MBE Chair of Trustees 5th September 2023

NORTH LANCASHIRE CITIZENS ADVICE BUREAU

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF NORTH LANCASHIRE CITIZENS ADVICE BUREAU

FOR THE YEAR ENDED 31 MARCH 2023

I report on the accounts of the charitable company for the year ended 31 March 2023 which are set out on pages 10 to 24.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charitable company’s income exceeded £250,000 your examiner must be a member of a body listed in Section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Certified Chartered Accountants, 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 that in any material respect:

1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities.

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.

Richard Hall FCCA

MHA Moore and Smalley Chartered Accountants Priory Close St Mary’s Gate Lancaster LA1 1XB

8[th] September 2023

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NORTH LANCASHIRE CITIZENS ADVICE BUREAU STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 MARCH 2023 Total funds 2023 Total funds 2022 Unrestricted Restricted funds funds Incomo from: Donations and legacies Charitable a¢tiMties In￿StMentS Other income 3.350 497.720 3.761 812 3,350 763,283 3,761 812 1.373 673.S15 368 3,994 265.563 Total 505,643 265,563 771,206 679,250 Expenditure on: Charitable aclimlies 400,063 295,931 695,994 689,538 Total 400,063 295,931 695.994 689,538 Net incomellexpenditure} 105,580 130.3681 75.212 {10,288} Transfers between funds 6921 692 Nat movoment in tunds 104.888 129,6761 7S.212 {10,288} Reconclllation of funds.. Total funds brought foNiard 270.462 121.794 392.256 402,544 Total funds carried forward 18 375,350 92.118 467.468 392,256 The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared. All of the above amounts relate to continuing aclivilies. The statement of financial activitie5 also complies with the requirements for an income and expenditure account under the Companies Act 2006. The notes on pages 15 to 26 form part of these financial statements. -10-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU BALANCE SHEET AS AT 31 MARCH 2023 2023 2022 Flxed assets Tangible assets 12 47,852 27,940 Current assets Debtors Cash al bank and in hand 13 133.520 429,330 42,059 519,242 562,850 561,301 Creditors: amounts falling due within one year 14 1143,2341 (137,4721 Net CU￿ent a￿ts 419.616 423,829 Total a￿tsleSS current liabilities 467.468 451,769 credito￿ amounts falling due after on year 15 159.5131 Net assets 467,468 392.256 Fund Unrestricted ￿ndS Restricted income funds 375.350 92,118 270.462 121,794 Total funds 18 467.468 392.256 For the year ended 31 March 2023 the Charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating lo small companies. Trustees, responsibilities: The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476., and the trustees acknowledge their responsibilities for Complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts were approved by the members of the committee and aulhorised for issue on the 5th September 2023 and are signed on their behalf by.. Dr. Alan Hatton Yeo- MBE Chair of Trustees Company Registration Number: 07298912 The notes on pages 15 10 26 form part of these financial statements. -11-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2023 2023 Total 2022 Total Cash generated in operating activities 160,5241 128,855 Cashflow3 from investing activities In￿Stment income Purchase of tangible fixed assets 13.761) {25.627 1368) Cash provided by investing activitiès 89.912} 128,487 Increase in cash and cash equivalents in the year 189,9121 128,487 Cash and cash equivalents brought forward 519,242 390,755 Cash and cash equlvalonts Carrled forward 429,330 519,242 Reconciliation of net movement in funds to net cashflow from operating activities Net molement in fvn(Ls In￿stment income receivèd Depreciation Increase in debtois IDe¢reaseyincrease in creditors 75.212 3,761 5,715 {91,461} {53.751} {10,2881 368 13,0 {13,8191 139,498 Net cash generated in operating activities 160,S241 128,855 Componentsof cash and cash equivalents Cash al bank and in hand 429,330 519,242 429,330 519,242 The notes on pages 15 to 26 form part of these financial slatemenls. -12-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 Accounting policies Legal form The charity ¢onslilules a limrted Company, limited by guarantee as defined by the Companies Ael 2006. incorporated in England and Wales. The address of the charity, the nature of ils operations and ils principal activities are all detailed in the Trustees, report and ¢harily adminislralive details pages in these financial slalemenls. Basis of accounting The charlty constitutes 8 public benefit entity as defined by FRS102. The financial slalemenls have been prepared in accordance with the accounting policies sel out in note lo the accounts and comply with the charity's governing dwumenl, the Charities Act 2011 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo ¢harilies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021. The financial slalemenls have been prepared on a going concern basis under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the charity. The significant accounting policies applied in the preparation of these financial statements are sel out below. These policies have been consistently applied to all yeais presented unless otherwise st21ed. Preparation of the accounts on a going concern basls The trustees consider the charity to have a sufficient level of working Capital to see il through the upcoming months and there is reasonable expectation that the charity has adequate resources lo continue operations for the foreseeable fulura. Accordingly, the trustees continue lo adopt the going concein basis of accounting in preparing the financial statements. Taxation The charity is recognised by HMRC as a UK Charity and is enlilled lo exemptions from corporation tax. Income Donations are included as they are re￿1vable by the charity, except insofar as they are incapable of financial measu￿ment. Grants received lo finance the activities of the bureau are credrted to the SOFA in the period lo which they relate. Grants received in advan￿ of the period in which the funder requires the expenditure lo be applied will be reflected in deferred income within the balance sheet. No income is shown net of expenditure. Expenditure Expenditure is recognised on an accruals basis as a li2bilily is incurred. Expenditure has been classified under headings that aggregate all costs related lo the category. Expenditure is recognised where there is a legal or conslru¢live obligation to make payments lo third parties, it is probable that the selllemenl will be required. and the amount of the obligation can be measured reliably. Irrecoverable VAT is charged as a cost in "other costs. within charitable activities expenditure. -13-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 Accounting policies Icontinuedl Support costs are those which assist the work of the charity but do not directly represent charitable activities and include offi'ce costs and governan￿ costs. They are incurred directly lo support the objectives of the charity. Where costs cannot be directly attributed to a particular heading, they have been allocated on a basis consislenl with the use of the resources. Tangible fixed assets Tangible fixed assets other than freehold land are slated al cost less depreciation. Depreciation is provided al the following annual rates in order to write off each asset over ils estimated useful life.. Freehold buildings 40h straight line on original cost value Equipment 25010 Stiaighl line on original cost value Fixtures and fittings 25010 Stiaighl line on original cost value Freehold land is not depreciated. Dgbtors and creditors Debtors and creditors with no stated interest rale and receivable and payable within one year are recorded al transaction price. Any losses arising from impairment are recognised in expenditure. Cash and Cash gquivalents Cash represents cash held on call at banks and cash held in hand. Pensions The charity operates a defined contribution pension scheme for all of ils employees. Contributions paid are charged to the SOFA in the period lo which they relate. Accumulated funds Unrestricted funds - these are available for use al the discretion of the trustees in furtherance of the general activities of the charity Reslricled funds these are subjected lo restrictions on their expenditure imposed by the donor. The restricted fixed asset fund represents assets purchased from specific grants and funds future deprocialion of those assets. Designated funds these are allocated out of unrestricted funds by the trustees for specific purposes. The use of such funds is al the trustees, discretion. Flnanclal instruments The Charity has elected lo apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments bul does not currently hold any instruments that are classified as 'olher° in these fi'nancial slatemenls. Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party lo contractual provisions of the instiumenl. BasNc financial ass818 Basic financial assets, which include debtors and cash and bank balances. are initially measured at transaction price including transaction costs and are subsequently carried al amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised. -14-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 Accounting polieles leontlnued} Impairment of financial assets Financial assets are assessed for indicaloTS of impairment at each reporting end date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset. the estimated future cash flows have been affected. The impairment loss is recognised in the statement of financial aclivilies. De-recognition of financial assets Financial assets are derecognised only when the conlra¢lual rights lo the cash flows from the asset expire or are settled. or when the company transfers the financial asset 2nd substantially all the risks and rewards of ownership to another entity. Classification of financial liabilities Financial liabilities and equity instruments are classified according lo the substance of the contractual arrangements entered into. Basic financial liabilities Basic financial liabilities, including creditors, are initially recognised al transaction price unless the arrangement constitutes a fi'nancing Iransaclion, where the debt instrument is measured at the present value of the future receipts discounted at a market rale of interest. Financial liabilities classified as payable within one year are not amortised. Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled. Judgements and key sources of estimation uncertainty In the application of the charity's accounting policies, the Iruslees are required to make judgements, estimates and assumptions about the carying amount of assets and liabilities that are not readily apparent from other sources. The eslimales and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting esb'males are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future peiiods. There have been no significant judgements, except for those involving estimates, made in the process of applying the above accounting wlicies. There are no other key assumptions conceming the future and other key sources of estimation uncertainty at the reporting dale that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilib'es within the next financial year. -15-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 Income from donations and legacies Unrestricted Restricted funds funds Total 2023 Total 2022 tk)nations and gifts 3,350 3,350 1,373 3,350 3,350 1,373 Income from donations and legacies included £508 in restricted funds and £865 in unrestricted funds in the prior year. Income from charitable activities Unrestricted Restricted funds funds Total 2023 Total 2022 Legal Aid Agency Lancaster City Council Face lo Face Debt Admee The Henry Smith Charity Big Lollery Community Fund LIP Access lo Justice Foundation Citizens AdiAce "Help to Claim" Awards for All Citizens Represenlali Social Welfare Homelessness CW Social Welfare CWI Mentor Social Welfare Hardship Bay EHC Project Community Justice Fund 39,353 267,500 39,353 267,500 96,899 114,897 205.300 113.948 59.600 77.586 33.742 18.940 9.500 40,002 96,899 115,887 12.894 115,887 12,B94 34,540 34,540 49,745 49,000 77,450 5,343 14,672 49,745 49,000 77,450 5,343 14,672 497,720 265,563 763,283 673,515 Income from charitable activities included £353,318 in restricted fvnds and £320,197 in unrestricted funds in the prior year. -16-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 Income from Investments Unrestricted Restricted funds funds Total 2023 Total 2022 Interest receivable 3.761 3.761 368 3,761 3,761 368 All income from investments was unreslricled in the prior year. Other Income Unrestricted Restricted funds funds Total 2023 Total 2022 Other income 812 812 3,994 812 812 3,994 All other income was unrestricted in the prior year. Costs of charitable actlvltles Activities directly undertaken (advice & support} Total 2023 Total 2022 Activity Staff costs Other staff and wlunleer costs Office costs Premises ¢osts Other costs Disbursements Depreciation Support Costs (note 8) 488,392 8,257 20,864 521 24,423 4,534 5,714 143,289 488,392 8,257 20,864 521 24,423 4,534 5,714 143,289 514,792 5,083 18,681 {3,644} 10,965 5,593 9,093 128,975 695,994 695,994 689,538 Of the expenditure above. £295,931 12022.. £308,399) related to restricted income funds, and £400,063 12022.. £381,1391 related to unrestricted income funds.

NORTH LANCASHIRE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Support costs Total 2023 Total 2022 Office sUPPOrt costs Premises costs Other costs Legal costs Support staff costs Indepttndent examination Other staff costs Trustees expenses 50,819 33.538 138 2,651 51.592 1.298 3.253 44,849 26,390 200 2,686 49,035 2,400 3,252 163 143.289 128,975 Net incomellexpenditurel 2023 2022 Ngt Incomgloxponditure is statod aft9r ¢hargingllcreditingl'. Depreciation Ind&pendent examinerfs remuneration.. independent examination fee 5.715 13,096 1.298 2,340 10 Analysis of staff costs, trustee remuneration and expenses and the cost of key management P9rs0nng1 2023 2022 Wages and sa18ries Social security c051s Other pension costs 497.483 32,158 10.343 523,388 30,661 9,778 539.984 563.827 -18-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 11 Analysis of staff costs, trustee remuneration and expenses and the cost of key management personnel Icontinuedl Particulars of employees: The average number of employees during the year was as follows.. 2023 No 2022 Number of staff Ifull-lime equivdlenls) 27 30 We are required by slalule lo disclose any employees remunerated more than £60.000 in the year. No such salaries were paid in either the current or prior year. The charity trustees were not paid and did not receive any other benefits from employment with the charity in the year12022.' £nill. No expenses were paid to Tiustees in the current year12022.. £1631. Key management personnel at the charity received aggregate remuneration in the year of £79,664 12022.. £60,370) which includes social security costs and pension conlribulions. Redundancy payments were paid in the period lolalling £nil12022.. £27,717). 12 Tangible fixed assets Land and Equipment Fixtures & buildings fitting5 Totals Cost Al 1 April 2022 Additions Disposals 71,984 61,391 7,463 10,867 18,164 144,242 25,627 At 31 March 2023 71.984 68.854 29.031 169.869 Depreciation Al 1 April 2022 Charge fr>r the year Eliminated on disposals 44,044 4,004 61,391 666 10,867 1,045 116,302 5.715 At 31 March 2023 48.048 62,057 11.912 122,017 Net book value At 31 March 2023 23.936 6.797 17.119 47,852 At 1 April 2022 27,940 27,940 -19-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2023 13 Debtors: Amounts falling due wlthln one year 2023 2022 Other debtors Prepayments 132.181 1.339 38,459 3,600 133.520 42,059 14 Credltors: Amounts falling due wlthln one year 2023 2022 Trade creditors Taxes and sc￿la1 security costs Other creditors Accruals 5.590 11,474 109,865 16,305 4,499 18,699 99,116 15,158 143,234 137,472 Included with other creditors is grant income received in advance of £92,00012022'. £79,527). 15 Creditors: Amounts falling due after one year 2023 2022 Other ¢redilors 59,513 59,533 other creditors represent grant income recewed in advanced of the relevant financial year. 16 Pension costs The charity operates a defin￿ contribution pension scheme. The assets of the scheme are held separately from those of the charity in independently administered funds. The pension cost charge represents contributions payable by the charity lo the fund. 2023 2022 Conlribullons payable by the charity for the year 10,343 9,778 10,343 9,778 -20-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 17 Commitments under operating leases As al 31 March 2023 the charity was commilled lo making the following payments under non- cancellable operating leases.. 2023 Other Itoms 2022 other items Within 1 year Within 2 10 S years After more than 5 years 5.098 10.620 3,540 15,718 3.540 18 Analysis of charitable funds: current year At1 April 2022 At31 March 2023 Income Expendlture Transfvrs Unrestricted funds General fund 270,462 505,643 1400,0631 (6921 375,350 270,462 505.643 1400.0631 16921 375,350 Restrlcted funds Face to Face Community Fund LIP Access lo Justice Foundation The Henry Smith Charity Awards for All Citizens Representati Foodbank Caseworker IMBayFBI Foodbank Caseworker (Trusselll Cadenl Caseworker Mcmillan Caseworker Bay EHC Proje¢l 96.899 115,887 12,894 197,6421 1111,7181 120, 1821 120,3041 14,1911 139,9131 12461 12461 12461 12461 19971 17431 23,304 19,135 6,596 67,773 9,500 18,790 692 47,469 5,309 13,417 {246) 12461 12461 12461 4.346 34,540 5,343 121.794 265,663 1295,9311 692 92,118 Total funds 392,256 771,206 1695,9941 467,468 -21-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 18 Analysis of charitable funds: current year Icontinuedl Restricted funds are analysed as follows: Face lo face debt advice - a restricted fund for the provision of debt advice lo the local community. This fund was overspent in the year and is sal in deficit. Further income is expected in 2023124 for this fund. Community Fund - National Lottery funding to adapt, extend and expand the work of Citizens Advice North Lancashire in community sellings that reach the most vulnerable members of the communities we serve. Lip Access to Justice Foundation - grant funding to improve access lo justice for the most vulnerable in society. This fund was overspent in the year and therefore a transfer has been made from unrestricted funds lo cover the shortfall. The Henry Smith Charity- grant funding to provide specialist advice on Welfare Benefits. Awards for All- grant funding for improvements to the office including painting, carpels and furniture. Citizens Representative- lo pilot new Citizen's Representative role, which is to prevent poverty of people with complex needs. Foodbank Caseworker IMBayFBI - Morecambe Bay Foodbank provided a grant lo help support people in need of using foodbanks by providing financial and other advice to help reduce fo(￿bank use in the longer term. Foodbank Caseworker (Trusselll - Trussell Foodbank provided a grant to help identify families in danger of needing to use foodbanks in the near futLJre by working in partnership with schools and foodbanks. Cadent caseworker- a grant to enable specific advice on all energy related mallers. Mcmillan Caseworker- a grant to provide financial and other advi￿ lo people with cancer and other related illnesses. Bay EHC Project- Morecambe 8ay Education Health and Care grant to provide a more intensive level of support for more vulnerable clients. -22-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 19 Analysis of charitable funds: prior year At1 April 2021 At31 Mar¢h 2022 Income Expendlture Transfors Unrestrl¢ied funds Gèneral fund Designated funds 270,522 8.721 325.424 1381.1391 55,655 8,721) 270,462 279.243 325,424 1381,1391 46,934 270,462 Restrlcted funds Face lo Face Community Fund LIP Access lo Jusllce Found81ion H&lp lo Claim The Henry Smith Charity Awards for All Citizens Represenlali 11,085 49.149 113,948 78,094 {90,698} 1108,108} 134,3351 19,135 10,241 33,742 137,3871 118,8511 132, 1431 6,5g6 12,510 40,316 18.940 59,600 9.500 40.002 {12.599) 67,773 9,500 18,790 121,2121 123,301 353,826 1308,3991 146,934) 121.794 Total funds 402.544 679,260 1689,5381 392,256 Details of funds still in place are included in note 18 of the financial statements. 20 Analysis of ngt assets by funds: current year Unrestrlcted Restrlcted Funds Funds Totsl Fund balances al 31 March 2023 are represented by.. Tangible fixed assets Current assets Creditors.. amounts falling due wlhin one year Creditors.. amounts falling due in more then one year 47.852 470.732 (143,2341 47,852 562.860 {143.2341 92.118 375.350 92.118 467.468 -23-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 21 Analysis of net assets by funds: prlor year Unrestricted Restricted Funds Funds Total Fund balances al 31 March 2022 are represented by.. Tangible fixed assets Current assets Creditors.. amounts falling due within one year Creditors. amounts falling due in more then one year 27.940 439,507 1137,4721 159,513} 27.940 561,301 1137,4721 159,5131 121,794 375,350 121,794 392,256 22 Related party transactlons There are no related party transactions that require disclosure in the current or prior period beyond the Trustee expenses detailed in note 11. There is no ultimate controlling party in the wrrent or prior period. 23 Contlngent liability During the previous year the Charity vacated a rented premises and subsequently had an initial demand for dilapidation costs of approximately £50,000. This initial demand is currently subject to negotiation by the Charity with the connected parties, and positive dialogue is being pursued to arrive al a reasonable conclusion. On this basis, the Charity has not recognised any liability for such costs in these financial statements. 24 Fund transfers A transfer from unrestricted funds of £692 was made lo cover the overspend on the LIP Access lo Justice Foundation fund which ceased at the year end. During the prior year the reslricled fund balances for Face lo Face Debt Advice and Help lo Claim were reclassified as unrestricted as the projects were completed in the year and such funds are available for general use. 25 Company limited by guarantee Every member guarantees, in the event of the charitsble company being wound up, while he, she or il remains a member, or within 12 months of he, she or il ceasing lo be a member, lo contribute £1 towards the costs of dissolution and the liabilities incurred by the charity while the contributor was a ￿￿Mber. -24-