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 

-9- 



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-