FYLDE cmzENSADVICE BUREAU LTD ANNUAL REPORT AND UNAUDITED RMANCIAL STATEMEiirs FOR THE YEAR ENDED 31 MARCH 2023 C¢)mpany R•glslra¢kn (17450392 (England and lftl•knl Cmrlty R•gl•tratlon No. 1140175 •ACIZXEL5* 2W12r2023 COMPANIES HOUSE A27 #108 FYLDE CITIZENS ADVICE BUREAU LTD LEGAL AND ADMINISTRATIVE INFORMATION Atr l R Lhf4v MrACurptr Mr5 C Christie144wtynied 20221 IArsA Galbraith (Appwted 15 Sept8rnb8r 20221 MrT J 28Apl 20221 Charlty nurnb•r 1140175 ¢tynpany rnimb•r 07450392 PR4 Ind•p•nd•nt •xamln•r ithrl 2 O￿np* Court Boathns Way V•thitthills BU￿ne$S Par FY4 5GU FYLDE CITIZENS ADVICE BUREAU LTD CONTENTS Pa 7.15 FYLDE CITIZENS ADVICE BUREAU LTD TRUSTEES, REPORT {INCLUDING DIRECTORS. REPOR FOR THE YEAR ENDED 31 AIARCH 2023 The truste• board present their rep￿1 and acc4Jvnts for fv year eThJed 31 2023. The charlable com wa$ incorporat•d c¥) 24 November 2010 and crmmenced athwty on I￿ 24 Marth 2011, when the fom) unirKxJrpor¥ted tharity Fylde CitoeM A￿1￿ Bu￿. Ilom)ed *) 1967) up and Is assets and liab￿rtIeS transferred into entity. firiancd slatements and ciffipty dwws tgovwrring doawngntl. the corry>￿￿ Ad 2006 ond"AccounlrvJ and Reporb"ryJ ty Chwibes.. Statemerrt of ReCcffime￿d Prxtic? appli￿b[e to thwities wepariry their in aeeordance ¥*lth th8 Firwoal Rep￿Ur1j StaThJaTd aF$4Kal>be UK Rep￿￿ of Irgthj IFRS 102). leffectiv• 1 Januay 20191. The (*aritys objg¢t5 are lo any (avftth PUIPLW tr tho p*lic by ts advarwnont of èducabon. the prntectl￿ and Preservat￿ ol heatth aThJ fv relief of sKkness distress in w11c￿ar. t>ut wthout lThmitslv)n. for the twefrt of the comnwnty in Ihe Bmi9h of w¥J sum)urMlry are85. The pdKies adLWed in fvrtherance of ihese ot¥Kts We to ¥stsb￿Sh wowde and as$14 ￿ Ihe pMthSic￿ of Citizerffj Adwc? ser¥irM and ouU•ts suppl￿)ng a free, Ythperklgnt. ts)nfA1entsal arnl Mp8￿1 swvice of advice. infmation and counsel to the publfjc. and there Ios toen Tr) chwwe i) these durfrwj ts year. The trustee Lwrd have paid guidanca iswed ty Chwty d8ridr& %that •cknbes Ihe chwlty should w*Jertake. Actlwues Service Managgr. Advxe Sessth supe1¥1￿￿. AdmiThstratitin OTrtr and Cknaner u>rylete thè core team. Imth the Q￿ption of any Othor ￿ enwoyed ￿der specific FJfLie* all 1)tr￿ staff volunt••TS. PJI ¥laff Irdinln9 as approwiale. hKtude Ihe folknww: due to dlsalmhty or ¢4riNJ mspc￿S1bl1rfW. Fyld• Mon•y.Adebt w¥K•. essenlial o)sts. FYLDE CITIZENS ADVICE BUREAU LTD TRUSTEES. REPORT ONCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2023 Achl•vom•nts and p•rfomMn Signffjcant activilies and achie￿MOrts obJ8¢1Tr During Ih? yew 2022r23 we a￿5ted 1.194 dterAs. Often a prtsented wlh more than orte Issue ond sorne dients 8OU9ht S8¥e￿ 5¢parale occas￿. duriThJ Ihe yèar advk* was providsd on 2,884 Indbwdual issues. The need for athce nwl frewenty arose in c￿ne¢t￿ wlh Benefits. induéir*J Univer591 ¢￿drt {32%1 DetrA and Budgeb'n9 (21%) FkyJsir4 {11%) RethyW￿1l0%l and Corwrw, massivdy dorThwb*ed ty Ullty IVA). Wè pattdpato kn thé Cuslom8r SeTh*e Iilliativ• OF*ateil naI￿n￿ty by Citizens A￿"Ce. That Surw le¥￿IS that 83% s￿d that Il*y woukt b• lik•ly or v•ry l*ety to recor￿ fYJi to fanlyty fri*MI5. A report ￿ pOrfL￿10￿ u￿broUT SLAIS 10 FB¢ on a rngu*I)asis. The national Perfonrtance ￿atsty is employed Io gnsure ¢w4ty of athc¢. custorr*r Satisfaction oTh1 effectlve leadefship. crtizensAd￿ Ffv hthJ$ theAQS IA(fvKe aualty Slandarll mark and is theref￿ subi¢L* Io a Managem￿[ Finartt arKI CtwIiar￿ Audit ew 3 >wT5. Ale•Jernhy SelfAs6essmert Process undert*¢n •1 Janu￿ 2023 ¢th7)ed Ihat clbZw￿ excwded requtred stsndard in dl asp8(ts of go¥mnce. managoment and Flnan¢Jal r•¥l•w The re8uMs for the year are as set tn the attathed StsteTrnnl of Flnanctal AthIO8s. There was a net operatbnal defiot for Ihe yew amuntin9 b) £16.CtsM 12022 . surplus £29.3611. At the Balance Sheet ¢Jale. total rese￿0$ am¢yJnled to £118.395 12022 . £134.4391. bery fw41s of £118,395 (2022 . £134,43918nd restrrcted funds of £Nil12022 .. £Nill. li 1$ the F4Jlicy of fvrKls sIK￿ld be mwnlwrled al a tevèl èquivalgnl to thrgp fflonlhs operalional eX418nditu￿ to ensure a rundo￿ of the charitys vjwMt ac*vths in the evenl of a siwifwt drop in Maiorrisks In Pla￿ to nwbgate eXF￿￿rn kn thè rnapx r￿kn. Th• tharftyi 1$ a lts)*d by gu¥wt•• t*)es not • a share captt•l. The Iruste• I￿an1. Wt￿ *0 th• dYe(aows for Ihe purpose of¢¢X￿Ay l*. and Wrt￿ s•Md durts41 th• y•ar aThJ Mr l R Diiver Mr R Nulty MrA Curpl Ms T Hhjhland m￿LJ￿jIty Mr6 C Cfvi81ie Mrs A Galbrtith MrT J Gascoyne (R•siw*d 19 Jarnwy 20231 (Re5wJn8d 16 SeMwnbBr 2￿> IResW 18 January 20231 (Apt￿le￿ 28Apnl 20221 28P4ri120221 R¢cwrfnr•nt8nd wointh8nt orints1￿$ New tNstees are appoinbj by Wdy of foffl￿ *￿al￿)n aThJ h)ter¥i*# Th•r apptslntrntnl b ttfifirned •t Ihg noxtAnnual Ggner¥l Me•tiNJ. None of ts trustse board has any bel￿ffiCIal interest in ￿ ¢LYnpany. hj of the trustse i*)ard aro memt*rs of th• eorfoany and guarantee to £1 •v•nt ofa WJ. FYLDE CITIZENS ADVICE BUREAU LTD PArACwphey Trust•• 20 Oecemiw 2023 FYLDE CITIZENS ADVICE BUREAU LTD INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEE BOARD OF FYLDE cmzENS ADVICE BUREAU LTD l ￿POrt to th? trustee board on my gxarination of Ihe slatom￿ rf Fyhlg Cliz8nsAdv** Bur••J Ltd {th t*antyl for the yearewthd 31 Marth 2WZa. R•wn•lblNtl•s and b•sl• ofr•wt As the lJu$ts¢ b)wd of Ihe cl￿ty also its diredus lor the purp0585 of lawl you are t•5pDnsIb￿ for the preparabon of the fmwwl Slaterne￿ in a￿￿￿9n¢? with the requryrwls of the CoThwnig¥ A¢t 2006 {the 2006ktl. Havlrvj satisfied myxw that $talern￿ of th? dwity ￿ r*)t rnquwed to be a￿lit￿ un¢Jer Part 16 of the 2008 Act and we elw*lo for indeFendeni eKwr*nalion. I reF*y¢ in re¥*ct ol my Qwninab￿ of the Ilnancial stslements camed ¢xrt sed¢thi 145 of tre Ch•￿e$ Act 2011 (the 2011 Actl. In out my Èxamination I have Idky*ed all the arr￿¢￿• Diredic￿ g￿en Charly CC•rffllssK￿ under se¢thn 14515Xbl of the 2011 Aet. Indopendffit •x#mkn•fs sl*t•mB I have ¢omplete(I my examinal*)n. I confirm tllal ￿ malteTs haw c3 FYLDE CITIZENS ADVICE BUREAU LTD STATEMENT OF FINANCIAL ACTIVMES INCLUDING INCOME AND EXPENDITURE AccouKr FOR THE YEAR ENDED 31 MARCH 2023 nd* fvnds funds fvnds 2022 Incom• and from: DoFTralK>ns and legacies CharStable actpiit*s other Ir￿m￿ 1.303 186,285 250 137.829 1333 141.162 110.438 250 75.847 Total Incorn• 141.484 144.817 111.991 75N7 187,838 157.S28 160.861 .879 79.730 170.609 M•t In¢0m￿(•X￿ndItyx•} and moTMn•nt kn fvrtds (16.OM) 116,(¥14) 21.112 13,883) 17.229 R•¢on¢lllatlon of lunds: Fund balan￿ at 1 ￿[11 2022 134.439 134.439 113.327 117210 Fund balan￿￿ ￿ 31 M•v 2023 118,395 118.395 134.439 134.439 ¢Jeriw frrm c4)nlvwirvJ a¢*¥ibos. FYLDE CITIZENS ADVICE BUREAU LTD BALANCE SHEET AS AT 31 MARCH 2023 2022 Tangibl• assets 11 Deblo 12 C85h •t bHnk aThJ in h*J 3092BJ 187.556 309.611 187.8S2 Cr•¢htors: lalllng *lthln on• 13 192.612 S7.235 116.999 118,395 134,439 Tot•1 •sse¢¥ Iw wv•nl 11obUI¥•• Thè fvnd8 of the eharfty 11&395 134,439 118.395 134.439 2006. fcf the year 8nd8d 31 Marth 21)23. lh& srnall (yxrparll05 regiffle. MrAcUrp￿Y Tnth 2¢h11V2023 FYLDE CITIZENS ADVICE BUREAU LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AIARCH 2023 AK•ynllng pollcl Charfty Infryrnatlon F￿de Cilizens AdvK* Ltd is a ¢¥JThpany lknited try kK*lrp￿aled in Eng*nd an 1.1 Acmuntlng ¢onwnllon The financial statemerts have twi prepa￿ in acc¢rdarKe **h ts dwivs tgovernlrvj d0￿mentI, the ComF)3f￿&s Acl 2(￿￿, FRS 102 Tr Slarthrd applK•ble in the UK and Republk of I1￿8nd. fFRS 10T) and tt* Ctwities SORP "*L￿ntlIg aThJ Rep￿ by Ch8rfties'. Ststement of Reconwnothjod Practic8 aFv*Cab￿ to Char￿&$ pre￿r￿j Ihèw a(>J)unts in arzordanc• wlh Iha Fin8ne4 RepJrkng Slandard in the UK arKI of IrglarMI IFRS 1￿￿r lefethg 1 Jarthwry 20191. charity i¥ a Public 8enefft Entity as (1gfw*d by FRS 102. poIKi85 adqJl•d arg sgt boknw. 12 Golng ¢thK•rn charfty has adequat• rosouw lo ￿ntinue in optrairrf41 eXth￿e for the foreseeable lulure. Thus thty trustee lyoard (x￿tilK[e to the wir4J c￿￿ern basis ola¢(>)￿ting ￿ weparfng the financial statements. 1.3 Ch•rttsblo lunds Unrtslncted funds arn a7Alabl• for us• at the disL¥•lN)n ol Iho truskn• tr￿d kn fUrfh0w￿ of thelr ¢h*lt¥bl• Restrirted funds suw to speak p￿ditIonS by 9ran&y3 as to ￿ they rroy be u89d. Endvlrnt lurnls are subpd to sp8¢** by dowTh5 Ihat lh• eaw must be rnaintain•d by 1A In¢¢)m• of Ihe donation. ￿lesS Ferf0M￿ wuire deferral of ts amount. IncoThe tax remrable in l*"on to receNed under GMA#J w deeds Ofcoby￿rt is reco9nised at Ihe iThe ofth8 donatton. Lew¢s are r•c4Thsed ￿ r￿pt (Y rf #* rknity has be￿ notified of an impendirwj d¢tri>ution. the arT*Junt kntr￿, and recdm Is ¢xpectsd. W tho aff￿jnt is rv)t trJv*n. tr* Wcy is treatsd as a efjntingent assel FYLDE CITIZENS ADVICE BUREAU LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2023 Acmunllnq poll¢l•s IC•ntinu•d) 1ts eMp•ndltyrn Ilurd party. it is prOba￿e Ihat 8 lrnnsf•r ol b•*ffls bè r•quired In *￿eM¢nI. and amtyjnt of Ihe oblYb￿ can be ￿aSUred WBfiably. Expenditure is dassW by •Jhvity. The Costs of ￿trI￿Y ¥e up d the total rf dired rnsts and shared ¢osts. ￿dUth"ng SLypNI costs Invo￿ in undertskin9 eath arimty. Dyect Costs aTributable to a sirwJL8 ty a￿ *lorAted d*ecUy to that ac*vity. sha￿ costs to nN¥e Ihan one actiwty and Jpport costs whieh are not altsftwtable to a sryl• acti￿ *• appoiiK)ned bet4V*tn those act1w1￿$ on a basis ts)nsistent W41h the use of ￿$￿ree$. Centrd staff ￿$ts are *loeated on Ihe b•515 of tine 8ptsnL and depr8a8tion ¢h*g95 are ￿lOCated on lh• of the as58f5 Ikse. thls ¢rit•rfa Is id￿lIfied fo the fvnd, tOgetrw¥&ith a fair alkjcakn supwf costs. acbvrf*s and Se1￿C•S for its b•¥*ffieiaMs.It h)dud85 bolh ojsts Ihat ean b• aloeal8d d¥•clty to suth aclfv#ies and those c¢*sts ofan indyect r*c*ss¥y to 8UPFKWt them. 1.6 Tanglbl• fimd •ss•ts Torfjible fixed assets are In￿*¥Y m8asured at arrtl rn8aswEd at ￿>51 or ¥￿all0￿. rwt of dewec4al*)n and any Inp￿rent los￿. uséful Ir￿$ on the ba￿. Fix￿re$, ffttiThJs & eqiwfjert 25y￿1(A)￿ on cost 1.7 knpalrn)•n¢ Off￿•d •ss•ts At each ￿￿tIThJ dale. reviews th¢ anwnts of it5 tangit4e a¥sgts to detewmine tslher there is that those assets suifered an loss. If ory irbJical*Jn ethts. the rec¢wra4e ￿nI (I thg a¥sot i¥ eslhr4i￿ in ¢¥der to dolwmw the exlent of the knpalnnent loss {rfaryl. 1A Cash and ¢a#h •quhralont• Cash and c4sh equivalents indude (ash th hand. do1￿>1$ Mld at fall banks. othw slk)rt.tem Uqukl ithin bJryLW4T@s in ￿rT￿nt liabthl*s. FYLDE CITIZENS ADVICE BUREAU LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 IConilnu•dl 1.9 Flnanclal In8trum•nts The c*artty has eleded to OPFty thè of 11 'B￿ Finw**l Inslrum•nts' and Pjectw 12 'Qhor F￿a￿la1 In8truwert¥ I¥sugs' ofFRS 1￿2 to ￿1 oflls Financ￿ assets ar￿ lialxlths *• offset, the nat #M￿nts KY•sert•d in financial ststgments. ￿On re 1$ a le9ally enforceable i¥Jht to set off the recojnised arr￿nts and theré is an intenticm tts sethe on a net Basic financial a$5ets. debtcKs arml cash *wJ bank ba￿1￿*$. we Inlfjally Mea￿￿d at Irdn8adion prtce induding tAxts are subS8we￿Y carried at amorfised using thg effective rneasured at the present v4ug of the fuiure w￿lpts di5counled al a rnarkgt rate of wknst. Fin8nrial a&￿ts 8•sk fin•n¢l•lllobllldo¥ 88￿C financial Ikabifthes, inththr#J (¥odhNs ar•J are ref￿￿6(j at tr8nsadlon p￿¢* unless the awrangemont con5btute5 a f*)antsng transactbjn. debt instrument is measuretj at Ihe pr85ent value of the frjlurn paymtnts dts£¢xmted at a market Tr18 of ILab￿￿tieS dassffi8d a5 ￿y#bi* Trade uedrtors 8Te 0￿gaI￿lI￿ to pay for ￿￿)dS or ser¥Kes IW have been wuwed in the ordllwry ¢￿1$e of operatio1￿ from SUp￿￿r$. Amounls payab￿ a￿ classlw as r#Jr￿1 liawies 11 paym8nt due ￿thin one year or l•ss. If nol tlw a￿ presenled as n(wrrent Imtlibes. Trnde iyeditors are reco9nlsed Inltlalty at caneelled. 1.10 Employ•• b•n•fits to terminate the employThwrt of an wto wkle tefftw￿ benoffits. 1.11 R•tiNmtnt b•n•llts FYLDE CITIZENS ADVICE BUREAU LTD NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2023 In the appkati¢)n of the d￿ri￿¥ OK?es. the board aTe required lo make judgements, •slknates and assuftvtons ab￿￿ the caThywbJ ￿0￿nI (rf assets and liat*lities that are r¢ad41y apparenl eslimates arè reM9nised in Ihe period the eStrna￿ ts re¥i5ed where the rèvtsion affeds only that perioj. or in thè perir#l of the rtvisth and lulure wiods ¥rt*re Ihe rt￿$1￿n affects both ￿rr*fit lutu periods. fvnd• 2022 fuTrd$ 2022 35,747 .747 grants 102.082 105.415 110.438 75.847 186,285 137.829 3.333 141.162 110,438 75.847 186.285 Urntrldad Unrnstrlcl funds fundi 2023 D￿ra￿S wvj Ofts Unr•61rfd•d Unr•slrt¢t•d fund8 funds 2023 1,$60 2SO 10- FYLDE CITIZENS ADVICE BUREAU LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2023 2023 2022 2,424 2.063 3.246 2.831 Anatys•d b•l￿•￿. 3.246 2,831 ffe85. Th• is exempt frLVn a￿lit. Dlm¢t ¢harltabl• charltabl• xp•ndlturn •xpondltu¥• X123 2022 Staff c4)5 Insurant* Ltyhl & l*at Repair5 & m*nténan¢* Printing. stat¥ywy & Tdepl Trav81 & tralnlr Sundry expen¥88 Sut>scriptiorKs Legal & profe$8iwl Rent 107.323 110.763 412 4.599 16.066 2,868 7.510 3.027 4.970 5,025 5,625 7.333 4,010 6.442 7,406 1.575 12,250 12.250 157.615 167.778 Sharè of ￿PpLI1 c4)sts MIB 6) Share O19ry4effw￿e costs {8ee rh)te 6) 2,424 160,861 170.609 Unr•strlded fur#ts Restrictsd 157.528 90,879 79.730 160,861 170.609 11 FYLDE CITIZENS ADVICE BUREAU LTD NOTES TO THE FINANCIAL STATEMEpifs (COlrnNUED) FOR THE YEAR ENDED 31 IAARCH 2023 NonB olthe INstee {wany *ilh them) rnr*l*d any r•nxmerntion durlng the Jtar. 2023 2022 Murnb•r Wages and Salarhes 103,765 105,592 3,082 107.323 108.674 10 Tax•llon 11 Tan￿￿ f￿￿ aM•t6 At 1 W 21522 28.082 At 31 Marth 2023 28.082 At 1 ￿ra 2￿22 24.262 2,424 At 31 Marth 2023 26.686 Canylw #mount At 31 March 2023 1.396 At 31 March 2022 3,822 12- FYLDE CITIZENS ADVICE BUREAU LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2023 12 D•btorn 2022 Amounts hlllng Voithin om yw. Tradg d8btQW5 330 330 13 Cr•dli•rn: •nowls f4111Trg dy• T*lthln •rh• Govemment grnnls 21.667 165.871 44,787 10,784 192.612 57.235 14 Unr•strl¢l•d fvnds Th• unrnstrM#ed fvThJs of1￿ ch*lty Ctyfyrfse b*x•$ of d￿étiL￿￿ and vthlL* are not subie£t to speeift t¥)rtdittM$ by d¢xL*s grnntots as to l*y* they may ￿ used. These Indude d•sNJnat•d fvThJs which be8n s•t asKle of Unrestr￿ I￿ndS bytr* tsusi••s for wtific puryw)ses. At1WI In¢offtlng R•sthrn At 31 March •xp•nd•d 2023 8,823 125.616 2,￿7 138,577 11.73 106.665 General fvnds {157.5281 134.439 141.484 (157.5281 118.395 At 1 In¢omlng R•8eArn At 31 March •wndod 2022 R¢dun￿￿ty easts General fur#ts 8.823 125,816 105.827 110.868 {90.8791 113.327 111.991 190.8791 134.439 13- FYLDE CITIZENS ADVICE BUREAU LTD NOTES TO THE FINANCIAL STATEMENTS (coTrmNUED) FOR THE YEAR EAIDED 31 IAARCH 2023 unr•str1￿•d nd$ 2023 Fuhd b#lanc•s at 31 M•r¢h 2023 •r• r•prnI•￿ br. assets Currgnt wsetsllllablths) 1.396 116,999 118.395 Unmtrletsd lunds 2022 Fund balan￿ •t 31 2022 •r• r•pr•s•nW Twible assets CurTent assetslOd>llle$l 3.822 130,617 134.439 costs In ordw that an ¢Ndety run $JO￿ of conyary could tske place in the gv•nt of eue fundlng belng k)sL The arTh)unt of reserves requi￿ lo Ihis rt4yb.on amourts to £41,333. Th• fre• unrtstficted 14- FYLDE CITIZENS ADVICE BUREAU LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2023 16 R•strld•d fundi subjecl to speufic condition5 by doThys as 10 Il*y may ts used. Prnj•d F￿de Eneygy Nalb)n￿ CA8 3.333 13.333) 13,883) 40,184 {40.184) GPAttes¥- Blackpod 15.(KJO {15.1￿) SaviThJ Tntst 120,663) 75.847 79.730 13,333) Fyld• Env9y .AOmiTh5tratson and perfrrfmm ofFylde Ewwrgy l¥oie H•lp2Clalm- HelF¥ng clawnants of Unr4etsal Cr8thitO OJnF4ète the irithl dawn proces¥. FBC Covld Fwl . lo admiThst8r Lwants to dignts for COVID rdated eneryy pobwty155ue8. N•tlonal CAB r•rn¢Jt• worklng . to enab* h)rre wrrfkv¥ duth¥ COVID Debt pv¢l•¢t . for thstitlu1*￿ to in need. 15-