Company registration No. 07298912 (England & Wales)
Charity No. 1137309
North Lancashire Citizens Advice Bureau
Trustees, Report and Financial Statements
For The Year Ended
31 March 2025
citizens
advice
North
Lancashire

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
CONTENTS
Page
Charity reference and administrative details
Trustees, annual report
Independent Auditor's report to the trustees
Statement of financial activities (incorporating the income and expenditure
account)
Balance sheet
10
Cash flow statement
11
Notes to the accounts
12

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
CHARITY REFERENCE AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 MARCH 2025
Registered charity name
North Lancashire Citizens Advi￿ Bureau
(known as Citizens Advice North Lancashire)
Charity registration number
1137309
Company registration number
07298912
Registered office
Oban House
87-89 Queen Street
Morecambe
Lancashire
LA3 SEN
The Trustees
J Dalton (Co-chair)
A Lorbiecki (Co-chair) (Appointed 25 May 2025)
C Hanna (Treasurer)
L Cookson Rabouhi
R Simmons
P Stubbins
J Wilson (Appointed 25 May 2025)
A Hatlon-yeo (Chair) (Resigned 8 September 2025)
R Tulej (Vice-chair) (Resigned 25 February 2025)
L Denison (Resigned 25 February 2025)
D Vvhitaker (Resigned 25 February 2025)
J Ashworth (Resigned 3 September 2024)
Chief Executive Officer
J Young
Independent Auditors
MHA
14 Mannin Way
Lancaster Business 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 2025
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 31st March 2025, which are also prepared
to meet the requirements for a directors, report and account for Companies Act purposes.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and
Articles of Association and the Accounting and Reporting by Charities- Statement of Recommended Practice
ISORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102).
Structure
North Lancashire Citizens Advice Bureau (operating as Citizens Advice North Lancashirel was incorporated on 29th
June 2010 as a company limited by guarantee. The company registration number is 07298912. The charity is
governed by a Memorandum & Articles of Association. The charity registration number is 1137309. The Charity is
also regulated by the Financial Conduct Authorily, FRN 617684.
The administrative details of the charity are set out on page one of the accounts including the charity's principal
office. The trustees who served during the last year were..
A Hatton Yeo (Chair) (Resigned 8 September 2025)
C Hanna {Treasurer)
R Tulej {Vice-Chair, resigned 25 February 2025)
R Simmons
L Cookson Rabouhi
J Dalton
P Stubbins
L Denison (resigned 25 February 2025)
D Whitaker (resigned 25th February 2025)
J Ashworth (resigned 3rd September 2024)
We were deeply saddened by the news that June Ashworth died shortly after her long-standing period of office with
our Charity. June was a true community champion and our thoughts are with her family.
The number of trustees is governed by the Articles of Association and is fixed at a maximum of fifteen. The present
establishment (as of 31 st March 2025) is six. Staff and volunteers may be represented on the board by invitation but
have no voting rights. Trustees are appointed by a process of application, interview and then a detailed induction.
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..
a) Finance.. the finance committee oversees the financial leadership of the charity on behalf of the Board of
Trustees to ensure its short and long term viability. It monitors financial activities to ensure the proper
financial governance of the Charity.
b) Strategy- the strategy committee is responsible for ensuring that the charity is operating based on its agreed
strategy and business plans and is also responsible for exploring new schemes and ideas ensuring that
they fit within the Charity's charitable objects.
In addition the Remuneration Committee meets annually to discuss staff compensation in line with budget planning.
Sometimes a 'task and finish. group may be appointed from the trustees to fulfil a specific task. The Trustee board
has final say on decision making at the full meetings of the Board.

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
TRUSTEES, ANNUAL REPORT (INCLUDING DIRECTORS REPORT AS REQUIRED BY COMPANY LAW)
FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)
Citizens Advice North Lancashire is a member of the national Citizens Advice network and pays an annual
membership fee. Membership provides a framework for standards of advice, casework management, governance,
strategic planning, risk, finances, people, operational performance, partnership working and research and
campaigns. This is inspected annually by the Leadership Self Assessment.
Some policies must be adopted as required by our national charity- Others are adapted for our locality and some are
adopted independently as determined by the needs of the organisation.
Day to day, management of the Charity's affairs is given over to the CEO and Senior Management Team who report
regularly lo 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 ofpoverty, 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 faced with problems in relation to social welfare law.
The aims of the Citizens Advice North Lancashire service are to provide the advice that people need for the
problems they face, and to provide access to free confidential, impartial advice for everyone, whoever and wherever
they are located in our District. Through doing this we aim to:
Maximise the use of our resources
Empower clients to help Ihemselves where possible
Address the wider determinants of health
To improve unfair policies and practices that affect people's lives by campaigning for change
The advice provided by the Citizens Advice North Lancashire seniice is free, independent, confidential & impartial,
available to everyone, regardless of race, gender, disability, sexual orientation. religion, age, or nationality.
Our work In the past year, achlevements, performance and Impact
Our work in 202415 was informed by our Strategic Plan 2024-7 which had the following objectives..
We will be an outstanding charity
We will be a sustainable charity
We will be an accessible. welcoming and responsive charity
We will speak up for our clients and for our community
We will offer a great place to work and volunteer
During the year we secured significant funding to allow us to work in partnership with other organisation across the
District including the Lancashire and South Cumbria Foundation Trust, Morecambe Bay Foodbank, Bay Medical
Group, Lancaster City Council and Green Rose CIC. By working together with other organisations we can provide a
more joined up service when residents are facing challenges in their lives.
In 202415 we have focused effort on PR and fundraising to increase community awareness of our Charitable status
and were fortunate that the Mayor of Lancaster, Abi Mills, selected us as her charily of the year for her term. This
enabled us to launch the 'Music with the Mayor. series of events which raised over £32,000.
Our service was extremely busy. We provided advice and support to 8,013 individuals who were facing 29,389
issues be￿een them. We opened 11,029 cases which involved 39.049 activities by our 34 staff and 50 volunteer
advisers.

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
TRUSTEES, ANNUAL REPORT (INCLUDING DIRECTORS REPORT AS REQUIRED BY COMPANY LAW)
FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)
We generated financial outcomes of £11.473.212 for our clients - money that goes directly back to residents in
Lancaster District. This is a combination of income gained, reimbursements, seNices and loans, debts written off,
repayments rescheduled and other items such as the value of a blue badge.
Our clients are mostly women (590A) and mostly people of working age. Our clients are mostly disabled or have a
long term health condition (61°￿> and are mostly white (94 % ).
We work across all wards in Lancaster District but most of our clients come from the poorest wards according to the
indices of multiple deprivation. namely West End, Westgate, Poullon, Scale Hall, Skerton, Bulk, Heysham North and
Marsh.
Our work impacts on the health and wellbeing of our clients, allowing clients to feel more in control of life, make
informed decisions, reduce the stress they are facing and provide relief from destitution where possible. We have
prevented homelessness in many cases which saves our local authority considerable amounts of money and we
save the health service money by addressing the practical issues that can make residents unwell including poor
mental health.
What Is our value to society?
Citizens Advice (national charity) analyses our work each year and calculates the value of our work to our
Community. In 202415 the figures are as follows..
The total public value of our work in 202415 was £22,624,540
Our expenditure for 202415 was £1,057,489 meaning that the average cost of seeing a client was £131.97
Each client appointment generated an average of £1.431.82 per client, per year, in maximised incomes.
The Trustees have complied with the duty in the Charities Act 2011 with due regard to the public benefit guidance
published by the Charity Commission.
Flnancial Review
Total income for the year was £1,106,234 {202314.. £875,450) and we made a surplus of £48,745. The surplus
mainly came from increased unrestricted donalions due to our fundraising.
The truslee Board has agreed an unrestricted reserves policy equal to three months operating costs which would
enable the Charity to facilitate an orderly wind-down process in the event one was required. This amount is
recalculated annually to take into account our operating expenditure, redundancy liability and any potential clawback
from funders.
As at 31st March 2025, unrestricted rese￿e5 stood at £404,700 {202314 it was £334,987) and restricted reserves
were at £7,881 (in 202314 it was £28,849). Trustees will continue to manage the organisation's finances so that an
adequate level of reserves are maintained in line with our policy. Total free reserves after deduction of fixed assets
are £357,505 (in 202314 it was £293,952>.
The Trustees in particular wish to thank and acknowledge Lancaster City Council's support for the work of the
charity both through its core grant and also through the partnership work we do lo administer the Household
Support Fund.
The trustees also wish to thank the following organisations and individuals for their support in funding our service in
202415..
Morecambe Bay Foodbank
Trussell
The Money and Pensions Service
Macmillan
Cadent
Bay Medical Group
The Walney Extension Fund
The National Lottery Community Fund
The Energy Redress Fund
The Mayor of Lancaster
Frank Turner

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
TRUSTEES, ANNUAL REPORT (INCLUDING DIRECTORS REPORT AS REQUIRED BY COMPANY LAW)
FOR THE YEAR ENDED 31 MARCH 2025 {CONTINUED}
Plans for the future
Citizens Advice North Lancashire intends lo continue to provlde advice, support and guidance to resldents in
Lancaster District subject to continued funding, and lo be proactive at laking opportunities for income generation.
Our s8tvice is in very high dem8nd and has been so for many years. W6 will continue to work to ensure thst our
service is welcomlng and accessible to all and that we have the right staff and volunteers in place lo serviGe the
needs of our Glients.
We will do this by ensurirlg that we offer consistently high quality advice, that our staff and volunt88rs are train8d
and managed to a high standard and that our perform8nce on funded projects is oul8landing.
Fijrther opportunities will be sought for partnership working within our community and further afield and with our
national charity.
Statement of Trustees, responslbllltles
The trusteas (who ar8 8180 the directors for the purposes of company law) are responsible for preparing the
Trustees, Annual Report and the flnancial statements In accordance with applicable law and regulations.
Company law requires the tru81ees to pr8P8r8 financial 8181ements for each fin8ncl81 y8ar. Under th81 law the
trustees have elected lo prepare the financial statements In accordance with Unlted Klngdom Generally Accepted
Accountlng Practice (United Kingdom Accoiinting Standards and applicab18 law} Under company law the truste88
must not approve th8 financial stal8ments unless Ih8y ar8 satisfied that they give a tru8 8nd fair view of the slate of
8ffair8 of the charity and tlie income and expenditure of the same for that perlod,
In preparing these financial statements, the Irust8e8 are r8quired lo..
Selected suitab5e accounting policies and than apply them consist8nlly
Obs8rv8 the methods and principle8 in th8 Ch8rilie8 SORP
M8ke judgeinenls 8nd esllmates that are reasonable and prudent
Slate whether applicable UK Accounting Standards have been followed, subject to any material departures
disclosed and explained in the financial sl818menls and;
Prepare the accounts on the going concern basis unless It Is Inappropriate to presume that the charity will
continue in operation,
Th8 trustees 8re responsible for keepiiig adequate accountlng records that are sufflclent to show and explaln the
charlty's transactions and disclose with reasonable accuracy al any time the financial position of the charitable
company and enable them to ensure that the financial slat8m8nls comply with the Companies Act 2008. They 8re
also r88ponsible for safeguarding the asgels of the charitable company and hence for taking reasonable steps for
tha preventioii and detection of fraud and other irregularities. I n so far as each of the directors of the charitable
company at the date of approval of this report is aware, there is no r81evant audil information (information ne8ded by
th8 company's auditors in connection with preparing the audit I report of which the company's auditors are unaware,
Each director has taken all of the steps that he I she should have taken as a clirector in order to make himself I
herself aware of any relevant audit information and lo establish that the company's auditors are aware of Ihal
information.
On behalf of the board oftru8tees (who are also director8 under company law)
AL4JL ke.
Co-chair of Trustees
Date".

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF NORTH LANCASHIRE CITIZENS ADVICE
BUREAU
FOR THE YEAR ENDED 31 MARCH 2025
Opinion
We have audited the financial statements of North Lancashire Citizens Advice Bureau (the 'charitable
company'l for the year ended 31 March 2025 which comprise of the Statement of Financial Activities, the
Balance Sheet, the Cash Flow Statement and notes to the accounts, including significant accounting
policies. The financial reporting framework that has been applied in their preparation is applicable law and
United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting
Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting
Practice}.
In our opinion the financial statements..
give a true and fair view of the state of the charitable company's affairs as at 31 March 2025, and of its
incoming resources and application of resources, including its income and expenditure, for the year
then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice., and
have been prepared in accordance with the requirements of the Charities Act 2011.
Basis for oplnion
We conducted our audit in accordance with International Standards on Auditing (UK) IISAS (UK)) and applicable
law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit
of the financial statements section of our report.
We are independent of the charitable company in accordance with the ethical requirements that are relevant to
our audit of the financial statements in the UK, including the FRC'S Ethical Slandard, and we have fulfilled our
other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we
have obtained is sufficient and appropriate to provide a basis for our opinion.
Concluslons relating to golng concern
In auditing the financial ststements, we have concluded that the trustees. use of the going concern basis of
accounting in the preparation of the financial statemenls is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to
continue as a going concern for a period of at least twelve months from when the financial statements are
authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the
relevant sections of this report.
other informatlon
The other information comprises the information included in the Irustees, annual report, other than the financial
statements and our auditor's report thereon. The trustees are responsible for the other information. Our opinion
on the financial statements does not cover the other information and we do not express any form of assurance
conclusion thereon.
Our responsibility is to read the other information and, in doing so, consider whether the other information is
materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or
otherwise appears to be materially misstated. Ifwe identify such material inconsistencies or apparent material
misstatements, we are required to determine whether this gives rise to a material misstatement in the financial
statements themselves. If, based on the work we have performed, we conclude that there is a material
misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF NORTH LANCASHIRE CITIZENS ADVICE
BUREAU (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Matters on which we are requlred to report by exception
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and
Reports) Regulations 2008 require us to report to you if, in our opinion..
the information given in the trustees, report is inconsistent in any material respect with the financial
statements., or
sufficient accounting records have not been kept- or
the financial statements are not in agreement with the accounting records., or
we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the trustees, responsibilities statement (set out on page 5), the trustees (who are also
the directors of the charitable company for the purposes of company law) are responsible for the preparation of
the financial statements and for being satisfied that they give a true and fair view, and for such internal control
as the trustees determine is necessary to enable the preparation of financial statements that are free from
material misstatement, whether due to fraud or error.
In preparing the financial statemenls, the trustees are responsible for assessing the charitable company's ability
to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going
concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease
operations, or have no realistic alternative but to do so.
Audltor's responslbillties for the audlt of the financial statements
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with
the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our
opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in
accordance with ISAS (UK) will always detect a material misstatement when it exists.
Misslatements can arise from fraud or error and are considered material if, individually or in the aggregate, they
could reasonably be expected to influence the economic decisions of users taken on the basis of these financial
statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures
in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities,
including fraud. The specific procedures for this engagement and the extent to which these are capable of
detecting irregularities, including fraud is detailed below:
Enquiries with the board about any known or suspected instances of non-compliance with laws and
regulations, including fraud.,
An evaluation of the risk of management override of controls and subsequent testing, including
through testing journal entries and other adjustments for appropriateness.,
Auditing the risk of fraud in income by way of cut off testing around the year end, including
considering income recognition criteria under the SORP, as well as transactional testing to obtain
evidence that income is complete and recognised in the correct accounting period-
An evaluation of the charitable company's internal control environment. and
A review of board minutes and resolutions.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including
those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk
increases the more that compliance with a law or regulation is removed from the events and transactions
reflected in Ihe financial statements, as we will be less likely to become aware of instances of non-compliance.

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF NORTH LANCASHIRE CITIZENS ADVICE
BUREAU (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves
intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities is available on the FRC'S website
at.. htl s.'Ilwww.frc.or
. uklauditorslaudit-assurancelauditor-s-res
onsibilities-for-the-audit-of-the-fildescri
the-auditor % E20/0800/099s-res
onsibilities-for. This description forms part of our auditor's report.
tion-of-
Other matter
The charily did not require an audit for the year ended 31 March 2024. and so the comparative figures were not
audited.
Use of our report
This report is made solely to the charitable company's trustees, as a body, in accordance with Part 4 of the
Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state
to the charitable company's trustees those matters we are required to stale to them in an auditor's report and for
no other purpose. To Ihe fullest extent permitted by law, we do not accept or assume responsibility to anyone
other than the charitable company and the charitable company's trustees as a body. for our audit work, for this
report, or for the opinions we have formed.
MHA
Statutory Auditor
14 Mannin Way
Lancaster Business Park
Lancaster
LA13SW
£ 201
MHA Is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a
company under section 1212 of the Companies Act 2006.
MHA is the trading name of MHA Audit Services LLP, a limited liability partnership in England and Wales
(registered number OC455542).

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2025
Total
funds
2025
Total
funds
2024
Unrestricted Restricted
funds
funds
Income from:
Donations and legacies
Charitable activities
Investments
48,837
233,087
17,609
22,189
321,722
4,600
777,461
53,437
1,010,548
17,609
24,640
1,106,234
4,505
860,027
10,526
392
other Income
Total
2,451
784,512
875,450
Expenditure on:
Charitable activities
208,902
848,587
1,057,489
979,082
Total
208,902
848,587
1,057,489
979,082
Net income l (expenditure)
112,820
(64,075)
48,745
(103,632)
Transfers be￿een funds
143,107)
43,107
Net movement in funds
69,713
120,968)
48,745
(103,632)
Reconciliation of Funds:
Total funds brought forward
334,987
28,849
363,836
467,468
Total funds carried forward
404,700
7,881
412,581
363,836
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 activities.
The statement of financial activities also complies with the requirements for an income and expenditure account
under the Companies Act 2006.
The notes on pages 12 to 22 form part of these financial statements.

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
Fixed assats
Tangible ass8t8
47,196
41,035
Current assets
Debtors
Cash al bank and In hand
12
202,633
435,329
637,962
13Jf,598
489,499
60Jf,097
Credltors: amounts falllng due In one year
13
1272,5761
1282,296)
Not current assets
365,388
322,801
Net 38S8t8
412,581
383,836
Fund8:
Unreslricled funds
Restricted funds
16
16
404,700
7,881
334,987
28,849
Total funds
412,581
363,836
Trustees, responslbllltles:
The members have not r8quired the charity lo obtaln an audlt of ils accounts for the year in question in
accord8nGe willi section 476; and the trustees acknowledge their r88ponsibiliti88 for complying with the
requlremenls of the Act with respect to accounting records and the preparation ol accounts.
Th8S8 accouiil8 were 8pproved by the members of the committee and aulhorised for issue on th8 81h Seplember
2025 and are signed on their behalf by..
Chalr of Trustees
Company Regi8tration Number: 07298912
Th8 notes on pages 1210 22 form part of these financial statements,
-10-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Cash generated from operating activities
(30,693)
33,237
Cashflows from investing activities
Investment income received
Purchase of tangible fixed assets
17.028
(20,505)
10,526
(3,594)
{3,477)
6,932
ncrease in cash and cash equivalents in the year
134,170)
40,169
Cash and cash equivalents brought forward
469,499
429,330
Cash and cash equlvalents carried forward
435,329
469,499
Reconciliation of net movement in funds to net
cashflow from operating activities
Net surplus l (deficit)
Investment income receivable
Depreciation
Increase in debtors
(Decrease) l increase in creditors
48,745
(17,609)
14,345
(66,454)
(9,720)
{103,632)
(10,526)
10,411
(2,078)
139,062
Net cash generated from operatlng actlvltles
130,693)
33,237
Components of cash and cash equivalents
Short term deposits
Cash at bank and in hand
80,887
354,442
469,499
435,329
469,499
The notes on pages 12 to 22 form part of these financial statements.
-11-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
Legal form
The charity constitutes a registered charity and 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 principal activities are all detailed in the Trustees, report and charity administrative details
pages in these financial statements.
Basis of accountlng
The charity constitutes a public benefit entity as defined by FRS102. The financial statements have been
prepared in accordance with the accounting policies set out in note to the accounts and comply with the
charity's governing document, the Charities Act 2011 and Accounting and Reporting by Charities.. Statement
of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the 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 charity. Monetary
amounts are rounded to the nearest £.
The significant accounting 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.
Preparatlon of the accounts on a golng concern basls
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 the charity has adequate resources to continue operations
for the foreseeable future. Accordingly, the trustees continue to adopt the going concern basis of accounting
in preparing the financial statemenls.
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 re￿1vable by the charity, ex￿pt insofar as they are incapable of financial
measurement.
Grants received to finance the activities of the bureau are credited to the SOFA in the period to which they
relate. Grants received in advance of the period in which the funder requires the expenditure to be applied
will be reflected in deferred income within the balance sheet.
No income is shown net of expenditure.
Expendlture
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure has been classified
under headings that aggregate all costs related to the category. Expenditure is recognised where there is a
legal or constructive 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.
Support costs are those which assist the work of the charity but do not directly represent charilable activities
and include office costs and governance costs. 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 the use of the resources.
-12-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies (continued
Tangible flxed assets
Tangible fixed assets other than freehold land are stated al cost less depreciation. Depreciation is provided
at the following annual rates in order to write off each asset over its estimated useful life..
Freehold buildings
Equipment
Fixtures and fittings
40A straight line on original cost value
25 % straight line on original cost value
1 OOA to 250k straight line on original cost value
Freehold land is not depreciated.
Debtors and credltors
Debtors and creditors with no stated interest rate and receivable and payable within one year are recorded
at transaction price. Any losses arising from impairment are recognised in expenditure.
Cash and cash equlvalents
Cash represents cash held on call at banks and cash held in hand.
Penslons
The Charity operates a defined contribution pension scheme for all of its employees. Contributions paid are
charged lo the SOFA in the period to which they relate.
Accumulated funds
Unrestricted funds - these are available for use at the discretion of the trustees in furtherance of the general
aclivilies of the charity
Restricted funds these are subjected to restrictions on their expenditure imposed by the donor. The
restricled fixed asset fund represents assets purchased from specific grants and funds future depreciation of
those assets.
Designated funds these are allocated out of unrestricted funds by the trustees for specific purposes. The
use of such funds is at the trustees. discretion.
Financlal instruments
The Charity has elected to 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 but does not currently hold
any instruments that are classified as "otherf in these financial statements. Financial instruments are
recognised in the Charity's balance sheet when the Charity becomes parly to contractual provisions of the
instrument.
Basic financial assets
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 interest method. Financial assets classified as receivable within one year are not amortised.
-13-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies {continued}
Impairment of financial assets
Financial assets are assessed for indicators of impaimient 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 activities.
Financial assets are derecognised only when the contractual rights to the cash flows from the 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 financial 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 transaction price unless the
arrangement constitutes a financing transaction, where the debt instrument is measured at the present value
of the futLJre 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 contractual obligations expire or are discharged
or cancelled.
Judgements and key sources of estlmatlon uncertalnty
In the applicalion of the charity's accounting policies, the twstees are required to make judgements,
estimates and assumptions about the carrying amount 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 relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions lo accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only Ihat
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
at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of
assets and liabilities within the next financial year.
-14-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from donations and legacies
Unrestricted Restricted
funds
funds
Total
2025
Total
2024
Donations and gifts
48,837
4,600
53,437
4,505
Income from donations and legacies in 2024 was all unrestricted.
Income from charltable actlvlties
Unrestrlcted Restricted
funds
funds
Total
2025
Total
2024
Bay enhanced health checks
Big Lottery Community Fund
Cadent
Citizens Representative
Community justice fund
Energy Redress
Face to Face Debt advice
30,622
159,033
41,239
23,750
30,622
159,033
41,239
23,750
19,214
116,271
40,685
26,250
27,374
7,263
94,478
41,138
38,076
53,522
236,253
16,106
5,482
8,415
37,500
47,000
45,000
95,635
84,000
19,938
13,713
88,1 $0
95,635
84,000
19,938
13,713
88,150
223,499
9,588
29,479
60,302
76,600
Food Justice
Guardian
Household support fund
Lancaster City Council
Legal aid agency
Macmillan
Mental Health Transformation
Morecambe Bay foodbank
Social welfare mentor
Trussell foodbank
Podcast
223,499
9,588
29,479
60,302
76,600
45.000
45,000
10,000
10,000
777,461 1,010,548
233,087
860,027
Income from charitable activities included £507,146 in restricted funds and £352.881 in unrestricted funds in the
prior year.
-15-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted Restricted
funds
funds
Income from investments
2025
2024
Interest receivable
17,609
17,609
10.526
All income from investments was unrestricted in the prior year
Unrestricted Restricted
funds
funds
other Income
2025
2024
other income
22,189
2,451
24,640
392
All other income was unrestricted in the prior year
Cost8 of charitable actlvlties
2025
2024
Activities directly undertaken (advice and support)
Staff costs
l.T., equipment and communications
Office costs
Other costs
Support costs {see note 8)
739,527
4,695
23,203
5,177
284 887
1057 489
709,998
4,576
16,516
18,382
229610
979 082
Of the expenditure above, £848,587 {2024: £570,678) related to restricted funds and £208,902 (2024..
£408,404} related to unrestricted funds.
Support costs
2025
2024
Staff costs
l.T., equipment and communications
Premises
Depreciation
Audit fees
Office costs
Other costs
121,742
37,106
48,000
14,345
9,600
29,698
24,396
106,795
34,498
37,095
10,411
2,820
18,193
19.798
284,887
229,610
Net income l expendlture Is stated after charging:
2025
2024
Depreciation
Audit fees
14,345
9,600
10,411
2,820
2025 Full audit required. 2024 Independent examination
-16-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
10
Analysis of staff costs, trustee remuneratlon and expenses and the
cost of key management personnel.
2025
2024
Staff costs
Salaries
779,171
59,781
22,317
742,896
58,086
15,811
Social security costs
Pension costs
861,269
816,793
Partlculars of employees
Number
Number
The average number of employees by headcount during the year was..
34
34
No employees were paid more than £60,000 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 year (2024: £nil). £130 expenses were repaid to one trustee in the year {2024'. £85).
Key management personnel received aggregate remuneration in the year of £121,981 (2024..
£110,514) which includes social security costs and pension contributions.
No redundancy payments were paid during the year (2024.. £27,000).
11
Tangible Fixed Assets
Freehold
Land and
Buildings
Flxtures and
fittlngs
Equlpment
Total
Cost
At 1 April 2024
Additions
Disposals
71,984
72,448
17,088
(61,391)
29,031
3,417
(10,867)
173,463
20,505
{72,258)
At 31 March 2025
71,984
28,145
21,581
121,710
Depreciation
At 1 April 2024
Additions
52,052
4,004
63,923
5,601
(61,391)
16,453
4,740
(10,867)
132,428
14,345
(72,258)
Disposals
At 31 March 2025
56,056
8,133
10,326
74,515
NBV at 31 March 2025
15,928
20,012
11,255
47,195
NBV at 1 April 2024
19.932
8,525
12,578
41,035
-17-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
12
Debtors: Amounts falling due within one year
Debtors
194,752
7,881
119,009
16,589
Prepayments
202,633
135,598
13
Creditors: Amounts falllng due within one year
2025
2024
Trade creditors
Taxes and social security costs
Other creditors
Accruals
9,964
14,891
231,664
16,057
7,053
13,652
246,680
14,911
272,576
282,296
14
Penslon 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.
2025
2024
Contributions payable by the charity during the year
22,317
15,811
15
Commltments under operating leases
As at 31 March 2025 the charity was committed to making the following payments under non-
cancellable operaling leases:
2025
2024
Within 1 year
Vvith 2 to 5 years
9,048
4,248
13,296
5,098
5,522
10,620
-18-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
NOTES TO THE ACCOUNTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
16
Analysls of charitable funds: current year
At 1 Aprll
2024
At 31 Ivlarch
2025
Income
Expenditure Transfers
Unrestricted funds
General fund
Designated fund
309,987
25,000
321,722
(208.902)
(18,107)
(25,000)
404,700
Total Unrestrlcted funds
334,987
321,722
(208.902)
(43,107)
404,700
Restrictod funds
Bay Enhanced Health Checks
Cadent
1.036
30,622
41,239
23,750
159,033
95,635
84,000
76.600
45,000
19,938
13,713
(31,580)
(45,264)
(26,538)
(172,014)
(111,723)
(97,430)
(74,640)
(47,266)
(17,686)
(14,619)
78
4,025
2,788
Citizens Representative
Community Fund
Energy Redress
Face to Face Debt
Foodbank Morecambe Bay
Foodbank Trussell
16,676
2,602
160
3,695
13,486
13.270
1,960
2,266
Food Justice
2,252
Guardian
Henry Smith Charity
Macmillan
Mental Health Transformation
Social Welfare
Trussell O to 4
Community Foundation
Podcast
Restricted donations and
grants
4,306
4.069
(3,400)
(4,0691
4,306
6,642
10,844
29,479
60,302
88.150
(33,785)
(66,944)
(98.994)
(104)
(104}
10,000
(10,000)
7,051
(7,051)
Total Restricted funds
28,849
784,512
(848,587)
43,107
7,881
Bay Enhanced Health Checks. Morecambe Bay Education Health and Care grant to provide a more intensive
level of support for more vulnerable clients.
Cadent caseworker- a grant to enable specific advice on all energy related matters.
Citizens Representative - a one year grant to fund a Citizen's Representative role, which is to prevent poverty
of people with complex needs.
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.
-19-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Energy Redress a two year project to deliver an independent energy advice service, focussing on the most
vulnerable households. Advice includes issues with energy debt, problems with suppliers and the management
of pre-payment meters.
Face to face debt advice- a restricted fund for the provision of debt advice to the local community.
Foodbank Morecambe Bay - a grant from Morecambe Bay Foodbank to help support people
in need of using foodbanks by providing financial and other advice to help reduce foodbank use in the
longer term.
Foodbank (Trussell) - Trussell Foodbank provided a grant to help identify families in
danger of needing to use foodbanks in the near future by working in partnership with schools and
Foodbanks.
Food Justice - working in partnership with local organisations dealing with food and wider support including
Foodbanks, Food Clubs, the NHS and the District Council.
Guardian a one year project to increase capacity for service delivery to support clients in deprived areas in
innovative ways through the cost of living crisis.
Henry Smith Charity - grant funding to provide specialist advice on welfare benefits.
Mcmillan
a grant to provide financial and other advice to people with cancer and other
related illnesses.
Mental Health Transfofmation - a one year project funded by the NHS to receive referrals from NHS services
and from partners in the community to provide advice to assist people with mental health problems.
Social Welfare - working with Lancaster City Council to help deliver the national Household Support Fund.
Trussell O to 4 - a grant to support parents who have children within the O to 4 years age range with help in
tackling destitution.
Community Foundation Podcast- a grant to deliver a series of podcasts covering a wide range of benefits and
current issues affecting clients.
Restricted donations and grants- donations and grants from members of the public and local Counsellors
particularly to support new carpets in our Morecambe Office.
-20-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
NOTES TO THE ACCOUNTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
17
Analysls of charitable funds.. prior year
At 1 April
2023
At 31 March
2024
Income
Expenditure Transfers
Unrestricted funds
General fund
Designated fund
375,350
368,304
(408,404)
(25,263)
25,000
309,987
25,000
Total Unrestricted funds
375,350
368,304
(408,404)
(263)
334,987
Restrlcted funds
Awards for all
5,309
4,346
(246)
13,417
23,304
(5,309)
(22,524)
(40,439)
(39,667)
(122,899)
(38,076)
(5,8131
(93,575)
(37,254)
{45,017)
(7,263)
(36,832)
(43,400)
{27,128)
(5,482)
Bay enhanced health checks
Cadent
19,214
40,685
26,250
116,271
38,076
8,415
94,478
37,500
45,000
7,263
41,138
1,036
Citizens Representative
Community Fund
Cost of Living
Energy Redress
Face to Face Debt
16,676
2,602
160
(743)
(246)
(246)
Foodbank Morecambe Bay
Foodbank Trussell
263
Food Justice
Guardian
Henry Smith Charity
Macmillan
Mental Health Transformation
4,306
4,069
47,469
(246)
27,374
5,482
Total Restricted funds
92,118
507,146
(570,678)
263
28,849
Total funds
467,468
875,450
(979,082)
363,836
18
Analysls of net assets by funds: current year
Unrestricted Restrlcted
Funds
Funds
Total
Fund balances at 31 March 2025 are represented by:
Tangible fixed assets
Current assets
Creditors- amounts falling due within one year
47,195
625,790
(268,285)
47,195
633,671
(268,285)
7,881
404,700
7,881
412,581
-21-

NORTH LANCASHIRE CITIZENS ADVICE BUREAU
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19
Analysis of net assets by funds: prior year
Unrestricted Restrlcted
Funds
Funds
Total
Fund balances at 31 March 2024 are represented by:
Tangible fixed assets
Current assets
41,035
576,248
{282,296>
41,035
605,097
(282,296)
28,849
Creditors.. amounts falling due within one year
334,987
28,849
363,836
20
Related party transactions
There are no related party transactions that require disclosure in the current or prior period beyond
the Trustee expenses detailed in note 10.
There is no ullimate controlling party in the current or prior period.
21
Contlngent Ilablllty
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 currenlly subject to
negotiation by the Charity with the connected parties, and posilive dialogue is being pursued to arrive
at a reasonable conclusion. On this basis, the Charity has not recognised any liability for such costs
in these financial statements.
22
Fund transfars
Fund transfers for the year from unrestricted funds to support restricted fund activities lotalled
£43,107.
23
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 dissolLJlion and the liabilities incurred by the charity while the conlributor was a
member.
-22-