Company registration No. 07298912 {England & Wales)
Charity No. 1137309
North Lancashire Citizens Advice
Bureau
Trustees, Report and Unaudited Financial
Statements
For The Year Ended
31 March 2024
citizens
advlce
North
Lancashire
Gmha
An independent member of
bakertilly
INTERNATIONAL

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
CONTENTS
Page
Charity reference and administrative details
Trustees, annual report
Independent Examiner's report to the trusteas
Statement of financial activities (incorporating the income and expenditure
account}
10
Balance sheet
Cash flow statement
12
Notes to the accounts
13

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
CHARITY REFERENCE AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 MARCH 2024
Registered charity name
North Lancashire Citizens Advice Bureau
(known as Citizens Advice North Lancashire)
Charity reglstratlon number
1137309
Company reglstration number
07298912
Registered office
Oban House
87-89 Queen Street
Morecambe
Lancashire
LA4 SEN
The Trustees
A Hatton-yeo (Chairl
C Hanna (Treasurer)
R Tulej (Vice-chairl
D Whitaker
J Ashworth
M Smyth (Resigned 1 July 20231
C Hartley (Resigned 30 May 2023)
R Jones (Resigned 30 May 2023)
R Simmons (Appointed 5 September 2023)
L Cookson-Rabouhi (Appointed 5 September 2023)
L Denison (Appointed 5 September 2023)
J Dalton {Appointed 28 November 2023)
P Stubbins (Appoinled 28 November 2023)
T Dant (Resigned 31 December 2023)
Chief Officer
J Young (from 1 September 20231
H Greatorex (until 31 August 2023)
Independent Examiner
MHA
14 Mannin Way
Lancaster Businass Park
Lancaster
LA13SW

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
TRUSTEES, ANNUAL REPORT (INCLUDING DIRECTORS REPORT AS REQUIRED BY COMPANY LAW)
FOR THE YEAR ENDED 31 MARCH 2024
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 2024, which are also prepared
to meet the requirements for a directors, report and accounls for Companies Act purposes.
The financial statements comply with the Charities Act 2011, Ihe Companies Act 2006, the Memorandum and
Articles of Association. and Accounling and Reporting by Charities.. Statement of Recommended Practice
applicable to Gharities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland (FRS 1021.
Structure
North Lancashire Citizens Advice Bureau (operating as CitlZ6ns Advice North Lancashire) was incorporated on
29 June 2010 as a company limited by guarantee. The company registration number is 07298912. The Charity is
governed by a Memorandum & Articles of Association, dated March 10th 2020 which has been updated as of 7th
September 2023 to reflect the correct charity name, in line with requirements from Companies House. This was
minuted at our last AGM. The charity registration number is 1137309.
The adminislrative details of the Gharity are set out on page 1 of the accounts including the charity's principal
office. The trustees, who are also the directors for the purpose of company law, and who served during the year
were:
A Hatton-yeo (Chair)
C Hanna (Treasurer)
R Tulej (Vice-chair)
D Whitaker
J Ashworth
M Smyth (Resigned 1 July 2023)
C Hartley (Resigned 30 May 2023)
R Jones (Resigned 30 May 2023)
R Simmons {Appointed 5 September 2023)
L Cookson-Rabouhi (Appointed 5 September 2023)
L Denison (Appointed 5 September 2023)
J Dalton (Appointed 28 November 2023)
P Stubbins (Appointed 28 November 20231
T Dant {Resigned 31 December 2023)
The number of Trustees is governed by the Articles of Association and is fixed at a maximum of 15. The present
establishment is 10.
Members of management & staff and volunteer representatives may be appointed by Trustees to serve on the
Board but have no voting rights. Potential Trustee Board members are provided with an inforrnation-pack, asked
to complete an application form and are interviewed by the Board Chair or Vice Chair & at leasl one other Trustee,
before membership lo the Trustee Board is proposed. The prospective Trustee will be invited to visit organisation
locations.
An appropriate process of induction will be undertaken governed by the new Trustee's relative experience and
knowledge of Citizens Advice activities. 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 provided. 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 2024
Governance and Management
The Charity is governed by its Trustee Board which meets quarterly. Certain work is delegated to two sub-
committees who also meet quarterly, as follows..
Finance: Oversee the financial leadership of the charity, on behalf of the Board of Trustees, lo ensure its
short and long-term viability. Assist the Chair, Trustees and the Chief Execulive in ensuring that the Board fulfils
its duties and responsibilities for the proper financial governance of the Charity.
Strategy: Is responsible for ensuring the policies and membership standards are implemented and
overseeing the production oflhe Strategic and Business plans.
In addition the Remuneration Committee meets annually to discuss staff compensation in line with budget
planning.
Each Group comprises Trustees, management & staff and reports to the Truslee Board who will have final say
on decision making.
Citizens Advice North Lancashire is a member ofthe national Citizens Advice network forwhich we pay an annual
affiliation membership fee. Membership provides a 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 determined by the Trustees of Citizens Advice North Lancashire annually in
order to fulfil its charilable objects and to comply with the national Citizens Advice membership rules.
The charity also co-operales & liaises with a number of other Gharitable 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 Gharily, but not in the ultimate decision-making
process.
The Trustee Board is sensitive lo potential risks to which the charity may be exposed. Each sub-Group is charged
with pulting 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 SeNices Director and Finance Manager who in turn report to Ihe Board.
Objectives and activities
The charity's objectives are to promote any Gharitable purpose for the benefit of the community in North
Lancashire, by the advancement of eduGation, 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 outreach
locations for the provision of advice & guidance to people faGed 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 2024
Objectives and activities (continued)
The airns of the Citizens Advice North Lancashire seNice are..
to provide the advice that people need for the problems they face
provide access to free confidential, impartial advice for everyone wherever they are located in our
District
maximise use of resources
reduce delays in provision of service
empower clients to help themselves
extend our service throughout the district through partnerships and oulreach and through digital
means
address the wider determinanls of health
to improve unfair policies & practices that affect people's lives
The advice provided by the Citizens Advice North Lancashire seNice is free, independent, confidential & impartial,
available to everyone. regardless of race, gender, disability, sexual orientation, religion. age, or nationality.
2023124
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, to ensure positive impacts for Glienls.
We will value and build on our partnership working across the Districl.
We will value, support and develop our staff, making CANL a great place to work.
We will valve, train and celebrate our volunteers who support and enhance our servi￿.
Our Research and Campaigns will have impact IoGally, regionally and nationally.
During 2023124 we have secured new funding to allow us to work more Glosely in partnership with other
organisalions including Morecambe Bay Foodbank, The Trussell Trust, Lancaster City Council. The NHS (locally
via the Bay Medical Group), Macmillan and Cadent. We administer the Household Support Fund in partnership
with Lancaster City Council.
We have worked hard to improve access to our seNice 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 enhanGed holidays and sick pay and looking at
remuneration and progression to retain staff. We have renovated our spaces, opening a new office in Lancasler
and we have undertaken building work at Morecambe lo creale a better reception area and have repainted and
redecorated Ihe interior.
Our volunteer Goordinator has had a significant impact. allowing us to welcome new volunteers to CANL to support
our seNice, as we, like many charities, lost many older volunteers due to the pandemic.
Our Research and Campaigns have focused on the Cost of Living, the inadequacy ofsome benefits and the costs
of School Uniform. We know that many of these campaigns have had impact, including references to our work
made within Parliament and at 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 2024
Objectives and activities (continued)
We have increased the numbers of clients coming to us for help in recent months and are able to help more
residents than ever before. We intend lo embed our new partnership way of working in the coming year and to
apply for further funding to allow our brilliant teams to keep helping as many residents as possible.
To maintain operational integrity, day-to-day operating procedures, practices, protocols & documentation, have
been standardised and harmonised across all our work. The organisation conforms with the Citizens Advice
National Membership Scheme, as well as the Advice Quality Standard in advice and in Gasework and Ihe
SpeGialist Quality Mark Scheme where required. We are regulated by the Financial Conduct Authority and we
hold Ihe SpeGialist Quality Mark.
The organisation achieved the highest rating under Cilizens Advice Leadership and Management audit in 2022.
The organisation's quality of advice achieved the highest RAYG raling over the last 3 years.
Our Businesslstrategic Planning includes.. risk analysis, financial procedures, training and funding strategy,
Research and Campaigns and is regularly reviewed by the Trustee Board.
The Trustees of Citizens Advice North LanGashire believe they have complied with the duty in Section 4 of the
Charities Act 2006, to have due regard to the public benefit guidance published by the Charity Commission. The
Trustees have also confirmed that Ihe major risks to the charity are regularly reviewed. and systems and
procedures are in place lo mitigate those risks.
Achievements and performance
In 2023-4 we helped 7,578 people with 28,348 issues, generating a tolal of £14,939,070 for our IoGal economy.
Our clients are mostly women (590/0) and mostly people of working age. Our clients are mostly sick or disabled
(64°/0) and are mostly while British.
The top issues that we helped with in 202314 were Benefits, Charitable Supporl and Foodbanks, Debt, Utilities
and Communications, Housing, Relationship and Family problems, Legal problems and Employment issues.
We work across all wards in our District but the highest number of clients come from the 5 most deprived wards:
Harbour (now West End)
Weslgate
Skerton West (now Scale Hall)
Poulton
Skerton East (now Skerton)
What is the impact of our work?
We can measure the impact of our work in various ways.
Firstly, we can measure direGtfinancial impact, which shows that in 202314 we generated an amazing £14,939,070
for our local economy in maximised incomes, reduced debls, debts wrillen off. back paymenls claimed, appeals
supported and challenges given to statutory 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 otherwise prevents deslitution.

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
TRUSTEES, ANNUAL REPORT {INCLUDING DIRECTORS REPORT AS REQUIRED BY COMPANY LAW)
FOR THE YEAR ENDED 31 MARCH 2024
Achlevements and performance (continued>
What is our value to society?
Citizens Advice nationally analyses our cases each year and calculates the value of our work to our community
in a number of ways. In 202314 the figures are as follows..
Citizens Advice nationally analyses our cases each year and calculates the value of our work to the
community. The total public value of our work in 202314 was calculated lo be £20,087,216
Our expenditure for 202314 was £979k meaning that the average cost of seeing a client was £129.18
Each Glienl appointment generated an average of £1,971.37 per client, per year, in maximised incomes
Financial review
Total income for Ihe year was £875,45012023.' £771,206), and the deficit for Ihe year was £103,632. This deficit
arose due to planned expenditure from restricted reserves together with a one-off restructuring charge.
The Trustee Board has agreed an unrestricted reserves 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-state basis. This would also facilitate an orderly wind-down process in the event such was
required.
The Trustees have considered the risks in respect of normal operating expenditure, redundancy costs, and
restricted and unrestricted income. Citizens Advice North Lancashire enjoys resilient income streams from
mulliple, reliable sources and the Truslees believe that the policy of 3 months running costs is suffiGient.
At 31st March 2024, unrestricted reserves stood al £334,987 (2023: £375.350) and reslricted reserves were
£28,849 (2023.. £92,118). The Trustees will continue to slrive lo manage the Organisation's finances so thal an
adequate level of reserves can be maintained, in compliance with the reserves policy. Total free reserves after
deduction of fixed assets are £293,952 {2023= £327,498).
The Truslees in particular wish to thank and acknowledge Lancaster City Council's support for the work of the
charity both through ils core grant but also through the partnership work we do to adminisler the Household
Support Fund which has been hugely positive.
'The Trustees also wish to thank the following organisations for their support of the following projects..
The Trussell Trust
Morecambe Bay Foodbank
Money Advice Service Debt Advice Projecl {MAS DAP - now known as the Money Advice and
Pensions Service)- Debt
The Henry Smith Charity - Welfare Ber)efits
Awards for All from the National Lotlery who have enabled us to renovate our building
The Guardian Newspaper
Macmillan
Cadent
Bay Medical Group
The Walney Extension Fund
The National Lottery 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 2024
Plans for the future
Citizens Advice North Lancashire intends to continue the aclivities outlined above, subject to continued funding
and to be proactive at taking opportunities for income generation opportunities, especially in the Health arena.
We remain alert to the crisis in the cost of living in the context of continued high inflalion, and the need to make
the services provided more aGcessible and to ensure we have the right people in the right places lo develop and
grow our service.
The Truslee Board will continue lo review its own internal operating policies, practices & expenses, in order to
optimise the range & scope of client serviGes. 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 to
meet client needs and implement ourstrategic planning, togetherwith continued training & personal development,
where appropriate, of paid and unpaid staff.
Further opportunities will be sought for funding and developing collaborative arrangements to seNe Ihe local
community, through loGal government departments and with other charitable & support agencies.
Statement of Trustees, responsibilltles
The trustees (who are also the directors for the purposes of company law) 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, exemption in the Companies Act 2006.
Company law requires the trustees lo prepare financial statements for each financial year. Under that law the
trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted
Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the trustees
must not approve the financial statements unless they are satisfied that they give a true and fair view of the state
of affairs of the charity and the income and expenditure of the charity for that period.
In preparing these financial statements, the trustees ara 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;
slate whether applicable UK Accounting Slandards have been followed. subject to any material
departures disclosed and explained in the financial statemenls and.,
prepare the accounts on the going concern basis unless it is inappropriate to 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 2024
Statement of Trustees, responsibilities (continued)
The trustees are responsible for keeping 8dequate accounting records Ihat are sufficient lo 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 to ensure that the financial statements comply with the Companies Act 2006. They
are also responsible for safeguarding the assels of the charitable company and hence for taking reasonable steps
for the prevenlion and detection of fraud and other irregularities.
On behalf of the board of trustees (who are also directors under company law)
Dr. Alan Hatton Yeo- MBE
Chair of Trustees

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NORTH LANCASHIRE CITIZENS ADVICE
BUREAU
FOR THE YEAR ENDED 31 MARCH 2024
I report on the accounts of the charitable company for the year ended 31 March 2024 which are set out on pages
10 to 24.
Responsibilities and basis of report
As the charity trustees oflhe company (and also ils directors forthe purposes ofcompany law) you are responsible
for the preparation of the accounts in aGGordance with the requirements of the Companies Act 2006 {'the 2006
Act,).
Having satisfied myself that the accounts of the charilable company are not required to be audited under Part 16
of the 2006 Act and are eligible for independent examination, I report in respecl of my examination of your
company's accounts as carried oul under section 145 of the Charities Act 2011 ('Ihe 2011 Act,). In carrying out
my examination I have followed the Directions given by the Charity Commission under section 14515)(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 l am qualified to undertake the examination because l am a member
of the Institute of Chartered Accountants England & Wales (ICAEWI, 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
examinalion giving me cause to believe that in any material respect:
accounting records were not kepl in respect of the company as required by section 386 of Ihe 2006 Act., or
the accounts do not accord with those records., or
tha 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
the accounts have not been prepared in accordance with the methods and prinGiples of the Slatement of
Recommended Practice for accounting and reporting by charities.
I have no concerns and have Gome 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.
Jack Steer ACA
Independent Examiner
MHA
14 Mannin Way
Lancaster Business Park
Lancaster
LA1 3SW

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
STATEMENT OF FINANCIAL ACTIVITIES
{INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2024
Tota I
funds
2024
Total
funds
2023
Unrestricted Restricted
funds
funds
Income from:
Donations and legacies
Charitable actimties
In￿StmentS
Other income
4,505
352,881
10,526
392
4,505
860,027
10,526
392
3,350
763,283
3,761
812
507,146
Total
368,304
507,146
875,450
771,206
Expenditure on:
Charitable actlmties
408,404
570,678
979,082
695,994
Tolal
408,404
570,678
979,082
695,994
Net incomellexpenditurel
{40,100)
{63,5321 {103,632)
75,212
Transfers between funds
23
{263)
263
Net movement in funds
(40,363)
(63,269) {103,6321
75,212
Reconciliation of funds:
Total fvjnds brought fO￿ard
375,350
92,118
467,468
392,256
Total funds carried forward
17
334,987
28,849
363,836
467,468
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 relale to continuing activities.
The statement of finanGial activities also Complies with the requiremenls for an income and expenditure account
under the Companies Act 2006.
The notes on pages 13 to 24 form part of these financial statements.
-10-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
Fixed assets
Tangible assets
12
41,035
47,852
Current assets
Debtors
Cash at bank and in hand
13
135,598
469,499
133,520
429,330
605,097
562.850
Credltors: amounts falling due wthin
one year
14
(282,296)
{143,234)
Net current assets
322,801
419,616
Total assets less current lia bi lities
363,836
467,468
Net assets
363,836
467,468
Funds:
Unrestricted funds
Restricted income funds
334,987
28,849
375,350
92,118
Total funds
17
363,836
467,468
For the year ended 31 March 2024 the Charity was entitled to exemption from audit under section 477 of the
Companies Act 2006 relating to small companies.
Trustees, responsibilities:
The members have not required the charity to obtain an audit of its accounts forthe year in question in accordance
with section 476., and the trustees acknowledge their responsibilities for Gomplying with the requirements of the
Act with respect to accounling records and the preparation of accounts.
These accounts were approved by the members of the committee and aulhorised for issue on Ihe
and are signed on their behalf by..
Dr. Alan Hatton Yeo - MBE
Chair of Trustees
Company Registration Number: 07298912
The notes on pages 13 10 24 form part of these financial statements.

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2024
2024
Tota I
2023
Total
Cash generated in operating activities
54.289
(60,524)
Cashflows from investlng activities
In￿stment income
Purchase of tangible fixed assets
{10,526)
(3,594)
(3,761)
(25,627)
Cash provided by Investing activitles
40,169
{89,912)
Increase in cash and cash equivalents
in the year
40,169
(89,912)
Cash and cash equivalents brought fomard
429,330
519,242
Cash and cash equlvalents carried forward
469.499
429.330
Reconciliation of net movement In funds to net cashflow from operatlng activities
Net M0￿ment in funds
In￿Stment income received
Depreciation
Increase in debtors
(Decreaseyincrease in creditors
(103,632)
10.526
10,411
{2,078)
139.062
75,212
3.761
5,715
(91,461)
{53,751)
Net cash generated in operating
activities
54,289
(60,524)
Components of cash and cash equivalents
Cash at bank and in hand
469,499
429,330
469,499
429,330
The noles on pages 13 to 24 form part of these financial statements.
-12-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting pollcles
Legal form
The charily constilutes a limited company, limited by guarantee as defined by the Companies Act 2006,
incorporated in England and Wales. The address of the charity, the nature of its operations and its prinGipal
activities are all detailed in the Trustees, report and charity administrative details pages in these financial
statements.
Basis of accounting
The charity constitutes a public benefit entily as defined by FRS102. The financial statements have been
prepared in accordance with the accounting policies sel out in note to the accounts and Gomply with the
charity's governing document, the Charities Act 2011 and AGcounling and Reporting by Charities.. Statement
of Recornmended PractlGe applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in Ihe UK and Republic of Ireland (FRS 102).
The financial statements 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 charily.
The significant accounling policies applied in the preparation of these financial statements are set out below.
These policies have been consistently applied to all years presented unless otherwise stated.
Preparation of the accounts on a going Concern basis
The trustees consider the charity to have a sufficient level of working capital to see it through the upcoming
months and there is reasonable expectation that Ihe charity has adequate resourGes lo continue operations
for the foreseeable future. Accordingly, the trustees continue to adopt the going Goncern basis of aGcounting
in preparing the financial statements.
Taxation
The charity is recognised by HMRC as a UK Charity and is entitled to exemptions from corporation tax.
Income
Donations are included as they are receivable by the charity, except insofar as they are incapable of financial
measurement.
Grants received to finance the activities of the bureau are credited lo the SOFA in the period to which they
relate. Grants received in advance of the period in whiGh the funder requires the expenditure to be applied
will be reflected in deferred income within the balanGe sheet.
No income is shown net of expenditure.
Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure has been Glassified
under headings that aggregate all costs related lo the category. Expenditure is recognised where there is a
legal or conslructive obligation to make payments to third parties, it is probable that the settlement 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 2024
Accounting pollcies (contlnued)
Support costs are those which assist the work of the charity bul do not directly represent Gharitable activities
and include office costs and governance Gosts. They are incurred directly to support the objectives of the
charity. Where costs cannot be directly attributed to a particular heading, they have been allocated on a basis
consistent with Ihe use of the resources.
Tangible fixed assets
Tangible fixed assets other than freehold land are stated at cost less depreciation. Depreciation is provided
at the following annual rates in order to write off each asset over ils estimated useful life..
Freehold buildings
4 /0 Straight line on original cost value
Equipment
25,/0 slraight line on original cost value
Fixtures and fittings
25°/o Straight line on original cost value
Freehold land is not depreciated.
Debtors and Greditors
Debtors and Greditors with no stated interest rate and receivable and payable within one year are recorded
at transaction priGe. Any losses arising from impairment are recognised in expenditure.
Cash and cash equivalents
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 its employees. Contributions paid are
charged to the SOFA in the period to which they relate.
Accumulated funds
UnreslriGted funds - these are available for use al the discretion of the Iruslees in furtherance of the general
activities of the charity
Restricted funds
these are subjected to restriclions on their expenditure imposed by the donor. The
restricted fixed asset fund represents assets purchased from specifiG grants and funds future depreciation of
those assels.
Designated fvnds
these are allocated out of unrestricted funds by the trustees for specific purposes. The
use of such funds is at the trustees, discretion.
Financial instruments
The Charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Olher Financial Instruments Issues, of FRS 102 to all of its financial instruments but does not currently hold
any instruments that are classified as "other" in these financial statements. Financial instruments are
recognised in the Charity's balance sheet when the Charity becomes party to contraclual provisions of the
Instrument.
Basic financial assats
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective inleresl 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 2024
Accounting policies (contlnued)
Impairment of financial ass8ts
Financial assets are assessed for indicators 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 oGcurred 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 activities.
De-recognition of financial assels
Financial assets are derecognised only when the contractual rights to Ihe cash flows from Ihe asset expire
or are settled, or when the company transfers the financial asset and substantially all the risks and rewards
of ownership to another entity.
Classification of finanGial liabilities
Financial liabilities and equity instruments are Classified according to the substance of the contractual
arrangements entered into.
Basic financial liabilities
Basic financial liabilities, including creditors, are initially recognised at Iransaction price unless the
arrangement constitutes a financing transaction, where the debt instrument is measured al the present value
of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within
one year are not amortised.
Financial liabilities are derecognised when the company's Gontractual obligalions expire or are discharged
or cancelled.
Judgements and key sources of estimation uncertainty
In the application of the charity's 8cGounting policies, Ihe trustees are required to make judgements,
estimates and assumptions about the Garrying amounl of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experience and other
factors that are considered to be relevanl. AGtual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions lo accounting
eslimates 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
periods.
There have been no significant judgements, except for those involving estimates, made in the process of
applying the above accounting policies.
There are no other key assumptions concerning the future and other key sources of estimation uncertainty
al the reporting date that have a significant risk of Gausing a material adjustment to the carrying amounts of
assets and liabilities within the next financial year.

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from donations and legacies
Unrestricted Restricted
funds
funds
Total
2024
Total
2023
Donations and gifts
4,505
4,505
3,350
4,505
4,505
3,350
Income from donations and legacies included £nil in restricted funds and £3,350 in unrestriGted funds in
the prior year.
Income from charitable activities
Unrestricted Restricted
funds
funds
Tota I
2024
Total
2023
Legal Aid Agency
Lancaster City Council
Face to Face Debt AdiAce
Household support fund
Big Lottery Community Fund
LIP Access to Justice Foundation
Morecambe Bay foodbank
Trussel Foodbank
Cadent
Citizens Representati
Social Welfare Homelessness CW
Social Welfare CWI Mentor
Social Welfare Hardship
Bay EHC Project
Community Justice Fund
Mcmillan
Mental health
Energy Redress
Food juslice
Guardian
16,106
236,253
16,106
236,253
94,478
53,522
116,271
39.353
267,500
96.899
94,478
53,522
116.271
115,887
12,894
37, 500
45,000
40,685
26,250
37,500
45,000
40,685
26,250
34,540
49,745
49,000
77,450
5,343
14,672
47,000
47.000
19,214
27,374
5,482
8,415
7,263
41,138
38,076
19,214
27,374
5,482
8.415
7,263
41,138
38,076
352.881
507,146
860,027
763,283
Income from charitable activities included £265,563 in restricted funds and £497,720 in unrestricted
funds in the prior year.
-16-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from investments
Unrestrlcted Restricted
funds
funds
Tota I
2024
Total
2023
Interest receiKeble
10,526
10,526
3.761
0,526
10,526
3,761
All income from investments was unreslricted in the prior year.
other income
Unrestricted Restrlcted
funds
funds
Total
2024
Total
2023
other income
392
392
812
392
392
812
All other income was unrestricted in the prior year.
Costs of charitable activltles
Actlvltles
directly
undertaken
{advice &
support)
Total
2024
Total
2023
Activity
Staff costs
Other staff and v)lunteer costs
Office costs
Premises costs
Other costs
Disbursements
Deprecialion
Support Costs (note 8)
703,627
14,833
21,088
768
4,708
4.469
10,411
219,178
703,627
14,833
21,088
768
4,708
4,469
10,411
219,178
488,392
8,257
20,864
521
24,423
4,534
5,714
143,289
979,082
979,082
695,994
Of the expenditure above, £570,678 (2023.. £295.931) related to restricted income funds. and £408,404
(2023.. £400,063) related to unrestricted income funds.
-17-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
NOTES TO THE ACCOUNTS (CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2024
Support costs
Total
2024
Total
2023
Office support costs
Premises costs
Other costs
Legal costs
Support staff costs
Independent examination
Other staff costs
Trustees expenses
52,341
37,540
13,226
50,819
33,538
138
2,651
51,592
1,298
3,253
113,166
2,820
85
219,178
143,289
Net incomel{expenditure)
2024
2023
Net incomelexpendlture is stated after charglngl(crediting):
Depreciation
Independent examineffs remuneration..
independent examination fee
10,411
5,715
2,820
1.298
10 Analysis of staff costs, trustee remuneration and expenses and the cost of key management
personnel
2024
2023
Wages and salaries
Social security costs
Other pension costs
742,896
58,086
15,811
497,483
32.158
10,343
816,793
539,984
-18-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
11
Analysis of staff costs, trustee remuneration and expenses and the Cost of key management
personnel (continued)
Particulars of employees..
The average number of employees during the year was as follows:
2024
No
2023
No
Number of staff {headcounl)
34
27
We are required by statute to disclose any employees remunerated more than £60,000 in the year. No
such salaries were paid in either the current or prior year.
The charily trustees were not paid and did not receive any other benefits from employment with the
charity in the year {2023- £nil). £85 expenses were repaid to two Trustees in the current year {2023-
£nil).
Key management personnel at the charity received aggregate remuneration in the year of £110.514
{2023.' £98,671) which includes social security costs and pension contributions.
Redundancy payments of £27.000 were paid by the Charity during the finanGial year.
12
Tangible fixed assets
Land and Equipment Fixtures &
buildings
fittings
Totals
Cost
At 1 April 2023
Additions
Disposals
71.984
68,854
3,594
29,031
169,869
3.594
At 31 March 2024
71.984
72,448
29,031
173,463
Depreciation
At 1 April 2023
Charge for the year
Eliminated on disposals
48,048
4,004
62,057
1.866
11,912
4,541
122,017
10.411
At 31 March 2024
52,052
63,923
16,453
132,428
Net book value
At 31 March 2024
19,932
8,525
12,578
41,035
At 1 April 2023
23,936
6,797
17,119
47,852

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
13
Debtors: Amounts falling due within one year
2024
2023
Other debtors
Prepayments
119,009
16,589
132,181
1,339
135,598
133,520
14
Creditors: Amounts falling due within one year
2024
2023
Trade creditors
Taxes and social security costs
Other creditors
Accruals
7,053
13,652
246.680
14,911
5,590
11,474
109,865
16.305
282,296
143,234
Included with other creditors is grant income received in advance of £227,47812023.. £92.000).
15
Pension costs
The charity operates a defined 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 to the fund.
2024
2023
Contributions payable by the charity for the year
15,811
10.343
15,811
10,343
-20-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
NOTES TO THE ACCOUNTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16
Commitments under operating leases
As at 31 March 2024 the charity was committed to making the following payments under non-
cancéllable operating leases:
2024
Other
items
2023
Other
items
Within 1 year
Within 2 to 5 years
After more than 5 years
5,098
5,522
5,098
10,620
10,620
15,718
17
Analysis of charitable funds: current year
At1
April
2023
At31
Mar¢h
2024
Income Expenditure
Transfers
Unrestricted funds
General fvnd
Designated fvnd
375,350
368,304
(408,404)
125.263)
25,000
309.987
25.000
375.350
368.304
(408,404)
(263)
334,987
Restricted funds
Face to Face
Community Fund
The Henry Smith Charity
Awards for All
Citizens Representati
Foodbank Caseworker {M8ayFB)
Foodbank Caseworker ITrusselll
Cadenl Caseworker
Mcmillan Caseworker
Bay EHC Project
Mental Health
Energy Redress
Food justice
Guardian
Cost of limng
1743)
23.304
47,469
5,309
13,417
{2461
12461
1246)
(246)
4,346
94,478
116.271
(93,575)
{122,899)
(43,400)
{5,3091
{39,6671
{37.254)
145,017)
140,439)
(27.128)
(22,5241
15,482)
15,813)
(7.263)
(36,832)
(38,0761
160
16,676
4,069
26,250
37,500
45,000
40,685
27,374
19,214
5,482
8,415
7.263
41,138
38,076
263
1,036
2,602
4,306
92,118
507,146
{570.678)
263
28.849
Total funds
467,468
875,450
{979,082)
363.836
-21-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
17
Analysis of charitable funds: current year (continued)
Restricted funds are analysed as follows:
Face to face debt advice - a restricted fund for the provision of debt advice to the local community. This
fund was overspent in the year and is sat 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 settings that reach the most vulnerable members of the communities we
serve.
The Henry Smith Charity- grant funding to provide specialist advice on Welfare Benefits.
Awards for All - grant funding for improvements lo the office including painting, carpets and furniture.
Citizens Representative- to pilot new Citizen's Representative role, which is to prevent poverty of
people with complex needs.
Foodbank Caseworker IMBayFB)- Morecambe Bay Foodbank provided a grant to help support people
in need of using foodb8nks by providing financial and other advice to help reduce foodbank use in the
longer term.
Foodbank Caseworker {Trussell) - Trussell Foodbank provided a grant to help identify familiès in
danger of needing to use foodbanks in the near future by working in partnership with schools and
foodbanks.
Cadent caseworker- a grant to enable speGific advice on all energy related matters.
Mcmillan Caseworker- a grant to provide financial and other advice to people with cancer and other
related illnesses.
Bay EHC Project- Morecambe Bay Education Health and Care grant to provide a more intensive level
of support for more vulnerable clienls.
Mental health - a one year project funded by Ihe NHS to receive referrals from NHS services and from
partners in the community to provide advice to assist people with mental health problems, working one-
on-one with them to ensure advice, on-going support and advocacy.
Energy Redress a two year project lo deliver an independent energy advice service, focussing on the
most vulnerable households. Our advice includes issues with energy debt, problems with suppliers and
the management of pre-payment meters.
Food justice - working in partnership with local organisalions dealing with food and wider support
including Food Clubs, Foodbanks the NHS and the District Council.
Guardian - a one year project to increase capacity for seNice dèlivery to support clients in daprived
areas in innovative ways through the cost of living Grisis.
Cost of living a short-term project to help clients through the cost of living crisis by providing additional
face to face advice to individuals with disabilities, digital literaGy or language issues and internet
connectivity problems.
-22-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
18
Analysis of charitable funds: prlor year
At1
April
2022
At31
March
2023
Income Expendlture
Transfers
Unrestricted funds
General fund
270,462
505,643
(400,0631
(6921
375,350
270,462
505,643
{400,063)
{692)
375.350
Restrlcted funds
Face to Face
Corllmlsnity Fund
LIP AGcess to Justice Foundation
The Henry Smith Charily
Awards for All
Citizens Representati
Foodbank Caseworker IMBayFB)
Foodbank Caseworker ￿rUsSell)
Cadent Caseworker
Mcmillan Caseworker
Bay EHC Project
96,899
115,887
12,894
(97.642)
(111,718)
{20,182)
{20,304)
{4,1911
(39,9131
(2461
{246)
{246)
(246)
(997)
{743)
23,304
19.135
6.596
67,773
9,500
18,790
692
47.469
5,309
13.417
{246)
{246)
(246)
(2461
4,346
34,540
5,343
121,794
265,563
1295,931)
692
92,118
Total funds
392.256
771,206
(695,9941
467,468
Details of funds still in place are included in note 17 of the financial statements.
19
Analysis of net assets by funds: current year
Unrestricted Restricted
Funds
Funds
Total
Fund balances at 31 March 2024 ara represented by:
Tangible fixed assets
Current assets
Creditors: amounts falling due within one year
41,035
576,248
{282,296)
41.035
605,097
(282.296)
28.849
334,987
28,849
363,836
-23-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
NOTES TO THE ACCOUNTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
20
Analysis of net assets by funds: prior year
Unrestricted Restrlcted
Funds
Funds
Tota I
Fund balances al 31 March 2023 are represenled by..
Tangible fixed assets
Current assets
Creditors: amounts falling due within one year
Creditors: amounts falling due in more then one year
47,852
470,732
(143,234)
47,852
562,850
{143,234)
92,118
375,350
92,118
467,468
21
Related party transactions
There are no related party Iransactions that require disclosure in the current or prior period beyond the
Trustee expenses detailed in note 11.
There is no ullimate controlling party in the currenl or prior period.
22
Contingent liability
During 2022, 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 lo arrive at a reasonable
conclusion. On Ihis basis, the Charity has not recognised any liability for suGh costs in these financial
statements.
23
Fund transfers
A transfer to unrestricted funds of £263 was made from Foodbank Caseworker {Trussell). During the prior
year a transfer from unreslricled funds of £692 was made to cover the overspend on the LIP Access to
Justice Foundation fund which ceased at the year end.
24
Company limited by guarantee
Every member guarantees, in the event of the charitable company being wound up, while he, she or it
remains a member, or within 12 months of he, she or it ceasing to be a member, to contribute £1 towards
the costs of dissolution and Ihe liabilities inGurred by the charity while the contributor was a member.
-24-