Conyany registration number:
09935120
Charity registration nunkner:
1165743
Citizens Advice South Lincolnshire
Company Limited by Guarantee
Unaudited Financial Statements
For the year ended 31st March 2022

Citizens Advice South Lincolnshire
Company Limited by Guarantee
Financial Statements
For the year ended 31st March 2022
Pages
Trustees, annual report (incorporating the directors, report)
1to5
Independent examinerfs report to the trustees
Statement of financial actilAties (including income and expenditure account)
Statement of financial position
Statement of cash flows
Notes to the financial statements
10t017

Citizens Advice South Lincolnshire
Company Limited by Guarantee
Trustees. Annual Report (incorporating the Directors. Report)
For the year ended 31st March 2022
The trustees, vtho are also the directors for the purposes of company law, present their report and the unaudited
financial statements of the charity for the year ended 31 st March 2022.
Reference and administrative detsils
Registered charity name
Citizens Admce South Lincolnshire
Charity registration number
1165743
Company registration number
09935120
Principal office and registered office
Council Offices
Priory Road
Spalding
PE112
The trustees
Sameena Alladin
John James Morden
Melwn Price
Jeremy Stephen Gibbs
Susan Mary Wesl
Mark Simon Hallewell
Vicky Haw
Monica Stark
Heather Lucy Jane McLoughlin
Timothy Jubb
Clare Elizabeth Wadsworth
resigned 31st January 2022
appointed 22nd March 2022
appointed 22nd March 2022
Company secretary
Simon lan Richards
Independent examiner
Andrew M Smith
Salway and Wright
32 The Crescent
Spalding
PE111AF
Bankers
Lloyds Bank plc
Hall Place
Spalding
PE111SR

Citizens Advice South Lincolnshire
Company Limited by Guarantee
Trustees. Annual Report (incorporating the Directors. Report) (continued)
For the year ended 31st March 2022
Bankers (continued)
CAF Bank Limited
25 KingsHill A￿nue
Kings Hill
West Malling
ME19 4JQ
CCLA In￿stment Management Limited
Senator House
85 Queen Victoria Street
London
EC4V 4ET
Melton Mowbray Building Society
Mutual House
Leicester Road
Melton Mowbray
LE13 ODB
Structure, governance and management
G0￿MIng Document
Citizens AdiAce South Lincolnshire is a company limited by guarantee gO￿rned by its Memorandum and Articles
of Association, it was incorporated on 4th January 2016. It was registered as a charity with the Charity
Commission on 24th February 2016.
Members guarantee to contribute an amount not exceeding £1 to the assets of the charitable Gompany in the
e￿nt of winding up. The total number of such guarantees at 31 March 2022 was 10.
Appointment of Directors
Applications to become a director were recei￿d, typically in response to ad￿rtising or through existing contacts.
Prospecti￿ directors were then intermewed by at least one director. Successful candidates were presented
to a Directors, Meeting that decided whether or not to appoint. All directors are Members of the company.
Director Induction and Training
New directors ha￿ been provided with an induction pack outlining their roles and responsibilities and are
supported by an existing director in a mentoring role. They ha￿ been gI￿n a tour around the premises and
introduced to key staff. In addition training has been proiAded by regional and national Citizens Admce
training organisations.
Organisation
The Board of Directors ha￿ met quarterly and administer the charity. Whilst they ha￿ been responsible for
the strategic direction of the charity, the Chief Officer has been responsible for the day-to-day operations
of the Company. In addition members ha￿ formed sub committees from time to time as necessary.

Citizens Advice South Lincolnshire
Company Limited by Guarantee
Trustees. Annual Report (incorporating the Directors. Report) (continued)
For the year ended 31st March 2022
Structure, governance and management (continued)
Risk Management
The Charity has continued to work under the supeNsing and moniloring umbrdla of the National Association
of Citizens AdiAce, and has operated a well-defined Risk Management process.
The Directors ha￿ been responsible for ensuring that all risks are identified, assessed and managed in a
dynamic manner and that the systems of intemal control are robust and relewdfjt, are applied rigorously and
reported regularly. The object of the risk policy has been to limit the exposure of the Company's business, and
the assets for which it is responsible, financial, operational and other risks and to ensure business continuity.
The Risk Register has been remewed as part of the normal business process by risk owners, on a quarterly
basis through the full Board of Directors.
Objectives and activities
The objects of the charity ha￿ been to:
Provide admce seNces to indimduals resident in the South Holland and South Keste￿n areas under the
auspices of Citizens Admce.
Promote any charitable purpose for the benefit of the community in South Holland and South Keste￿n by the
adwdncement of education, the protection and preservation of health and the relief of p0￿rty, sickness and
distress.
Public benefit
The directors confinm that they ha￿ referred to the public benefit guidance published by the Charity Commission.
This is evidenced by the sections of this report showing that all senAces promded by the charity ha￿ been
awdilable to the public and designed to assist and benefit those members of the public who seek admce.
Achievements and performance
In 2021122 Citizens Adilce South Lincolnshiie helped 11,950 clients and supported them with 40,686 new issues.
It helped clients in financial difficulty with an aggregate debt figure of £3.842,011
This was aChIe￿d by 64 K)lunteers and 35 paid staff. ft has been estimated by Citizens Admce. the national
organisation, that the annual value of K)lunteering at Citizens Admce South Lincolnshire is £487,412

Citizens Advice South Lincolnshire
Company Limited by Guarantee
Trustees. Annual Report (incorporating the Directors. Report) (continued)
For the year ended 31st March 2022
Financial review
Funding
Citizens AdiAce South Lincolnshire has been funded largely by way of grants, fees and commissioned senAces.
The directors are grateful to all contributors.
This year, grant fvnding has been reCeI￿d from South Holland District Council ("SHDC"), South Keste￿n
District Council ("SKDC") and Lincolnshire County Council ("LCC") to promde the generalist admce senACe.
The promsion of fvnding from the East Midlands Money Admce SenAce (part of the Financial Conduct Authority)
together with SKDC and SHDC for money admce has allowed for a continuation of the debt work that has been
promded for the community.
Holbeach United Charity has promded fvnding for the most wnerable members of the Holbeach community
within their own homes promding admce and support regarding welfare benefits.
The Home Office promded fvnding to delI￿r the EUSS scheme across Lincolnshire.
Rank Foundation promded funding for an Impact Officer, through their Time to Shine Scheme.
The Department for Work and Pensions promded funding for Help to Claim support.
East Coast Communities Fund, the Leigh Trust and the Edith Murphy Foundation all promded funding to support the
delI￿ry of the Migrant Worker Helpline (known as EU Settlement Scheme).
Through a partnership of Citizens Admce and Trussell Trust. a Help Through Hardship helpline was created to promde
help and support for people struggling to afford the basics.
Two Telephone Assessots were funded through the Kickstart scheme, and ha￿ gone on to promde important
functions within the organisation.
Management and other issues
The core funding accounts for 25.6 % of the total income but, kcause of this strong base, the company has
managed to le￿r in 74.4 % from other sources 0￿r the year, enabling it to proiAde specialist benefit and debt
admce, home IASits, and to proMde support to migrant workers.
Citizens Admce South Lincolnshire (CASL) is a member of Citizens Admce Lincolnshire (CAL), a consortium of
Citizens AdiAce companies which woth Collaborati￿lY to Impro￿ and enhance admce sermce across the county.
In￿stment Policy
Under the Memorandum and Articles of Association, the charity has the power to make any in￿stment which
the Board of Directors sees fit.

Citizens Advice South Lincolnshire
Company Limited by Guarantee
Trustees. Annual Report (incorporating the Directors. Report) (continued)
For the year ended 31st March 2022
Financial review (continued)
ReSer￿S Policy
The directors ha￿ agreed to maintain a minimum designated rese￿ of £235,000 which is belIe￿d to be
sufficient to cO￿r the orderly winding up be of the company in the e￿nt that all funding is withdrawn.
The previous designated fund in respect of the net book Wdlue of fixed assets has been reduced to
£7,438.
An additional designated ftjnd has been created in order to promde for the replacement of IT equipment.
At 31st March 2022 this fvnd amounted to £18,224.
Small company provisions
This report has been prepared in accordance with the promsions applicable to companies entitled to the small
companies exemption.
The trustees, annual report (incorporating the directors, report) was apPrO￿d on 15th September 2022 and
signed on behalf of the board of trustees by:
Monica Stark
Chairman

Citizens Advice South Lincolnshire
Company Limited by Guarantee
Independent Examinerfs Report to the Trustees
For the year ended 31st March 2022
I report to the trustees on my examination of the financial statements of Citizens AdiAce South Lincolnshire
he charity.) for the year erKJed 31 st March 2022.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible
for the preparation of the financial statements in accordance with the requirements of the Companies
Act 2006 (the 2006 Act,).
Hamng satisfied myself that the accounts of the company are not required to be audited under Part 16 of the
2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's
accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'l In carying out my
examination I ha￿ followed the Directions gI￿n by the Charity Commission under section 145(5)(b)
of the 2011 Act.
Independent examinerfs statement
Since the charity's gross 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 in England and Wales (ICAEW), which is one of the
listed bodies.
I ha￿ completed my examination. I confirm that rK) matters ha￿ come to my attention in connection with the
examination gimng me cause to belie￿.
1. accounting records were not kept in respect of the charity as required by section 386 of the
2006 Act. or
2. the financial statements do not accord with those records; or
3. the financial statements do not comply with the accounting requirements of section 396 of
the 2006 Act other than any requirement that the accounts gi￿ a 'true and fai¢ Mew which
is not a matter considered as part of an independent examination; or
4. the financial statements ha￿ not been prepared in accordance with the methods and
principles of +he Statement of Rvommended Practice for accounting and reporting by
charities applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I ha￿ no concems and ha￿ come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
Andrew M Smith FCA
Independent Examiner
Salway & Wright
32 The Crescent
Spalding
Lincs
PE11 1AF
15th September 2022

Citizens Advice South Lincolnshire
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
For the year ended 31st March 2022
2022
Restricted
funds Totsl fvnds Total funds
2021
Unrestricted
fvnds
Note
Income and endowments
Donations and grants
In￿stment income
Other income
226.572
946
3,015
643,232
869,804
749,774
1,051
5,585
3.015
Total income
230,533
643,232
873,765
756,410
Expenditure
Expenditure on charitable actimties
G0￿ManCe costs
(356,026) (478,620) (834,646) (665,416)
(5,374)
(5, 374)
(2,992)
Total expenditure
(361,400) (478,620) (840,020)
(668,408)
Net income
(130,867)
164,612
33,745
88,002
Transfer between funds
164,612
(164,612)
Net movement in funds
33,745
33,745
88,002
Reconciliation of funds
Total funds brought forward
390,810
390,810
302,808
Total funds carried forward
424,555
424,555
390,810
The statement of financial actimties includes all gains and losses recognised in the year.
All income and expenditure deri￿ from continuing actimties.
The notes on pages 10 to 17 fomi a part ofthe financial statements

Citizens Advice South Lincolnshire
Company Limited by Guarantee
Statement of Financial Position
as at 31st March 2022
Note
2022
2021
Fixed assets
Tangible fixed assets
14
7,438
8,843
Current assets
Debtors
Cash at bank and in hand
15
48,257
526, 760
575,017
70,718
481,712
552,430
Creditor& amounts falling due
within one year
16
157,900
170,463
Net current assets
417,117
381,967
Net assets
424,555
390,810
Funds of the charity
Unrestricted ￿ndS
18
424,555
390,810
Total charity funds
424,555
For the year ending 31 st March 2022 the charity was entitled LO exemption from audit under section
477 of the Companies Act 2006 relating to small companies.
Directors, responsibilities:
The members ha￿ not required the company to obtain an audit of its financial statements for the year in
question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect
to accounting records and the preparation of financial statements
These financial statements ha￿ been prepared in accordance with the promsions applicable to companies subject
to the small companies, regime.
These financial statements were apprO￿d by the board of trustees and authorised for issue on
15th September 2022, and are signed on behalf of the board by:
Monica Stark
Trustee
Melwn
Trustee
ce
The notes on pages 10 to 17 fonn a partof the financial statements

Citizens Advice South Lincolnshire
Company Limited by Guarantee
Statement of Cash Flows
For the year ended 31st March 2022
2022
2021
Cash flows from operating activities
Net income
33,745
88,002
Adjustments for..
Depreciation of tangible fixed assets
Other interest receiwdble and similar income
Accrued expenses
6,910
(946)
4,240
10,059
(1,051)
6,569
Changes in."
Trade and other debtors
Trade and other creditors
22,461
(16,803)
(68,833)
121,432
Cash generated from operations
49,607
156,178
Interest reCeI￿d
946
1,051
Net cash from operating actimties
50,553
157,229
Cash flows from investing activities
Purchase of tangible assets
(5,505)
(1,468)
Net cash used in In￿stIng actimties
5,505
1,468
Net increase in cath and cash equivalents
Cash and cash equivalents at beginning of year
45,048
481,712
155,761
325,951
Cash and cash equivalents at end of year
526,760
481,712

Citizens Advice South Lincolnshire
Company Limited by Guarantee
Notes to the Financial Statements
for the year ended 31st March 2022
1. General inforniation
The charity is a public benefit entity arKJ a private company limited by guarantee. registered in England and
Wales and a registered charity in England and Wales. TrE address of the registered office is:
Council Offices, Priory Road, Spalding, PE112>E.
2. Ststement of compliance
These financial statements ha￿ been prepared in compliance with FRS 102, The Financial Reporting
Standard applicable in the UK and the Republic of Ireland,, the 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) (Charities SORP (FRS 102)) and the
Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements ha￿ been prepared on the historical cost basis.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates arKI
assumptions that affect the amounts reported. These estimates and judgements are continually remewed
and are based on experience and other factors, including expectations of fvtfare e￿ntS that are belIe￿d
to be reasonable under the circumstances.
Taxation
The charity is exempt from corporation tax on its charitable actlmties.
Fund accounting
Unrestricted fvnds are available for use at the discretion of the trustees to further any of the charity's
purposes.
Restricted funds are subject to restrictions on their expenditure declared by the donor.
The company has designated funds which are unrestricted funds set aside for specific purposes.
These include an amount equiwdlent to the net book Wdlue of fixed assets used to enable the company to
continue to carry out its charitable actiuties and an amount which is belIe￿d to be sufficient to cO￿r
the orderly winding up of the company in the e￿nt that all funding is withdrawn and an amount to promde
for the replacement of IT equipment.
10

Citizens Advice South Lincolnshire
Company Limited by Guarantee
Notes to the Financial Statements (continued)
for the year ended 31st March 2022
3. Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial actiiAties when entitlement has passed to
the charity; it is probable that the economic benefits associated with the transaction will flow to the
charity and the amount can be reliably measured. The following specific policies are applied to particular
categories of income:
income from donations or grants is recognised when there is emdence of entitlement to the money,
receipt is probable and its amount can be measured reliably.
donated facilities and seNces are recognised in the accounts vthen reCeI￿d if the ￿lue can be reliably
measured. No amouii ts are included for the contribution of general M)lunteers.
income from contracts for the supply of seNces is recognised with the delI￿ry of the
contracted seThAce. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and retumed if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which
cannot be fully reCO￿red, and is classified under headings of the statement of financial actimties to which
it relates:
expenditure on charitable actimties includes all costs incurred by a charity in undertaking actimties that
further its charitable aims for the benefit of its beneficiaries, including those support costs of
the charity apportioned to charitable actlmties.
costs relating to the g0￿ManCe of the charity apportioned to charitable actilAties.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to
a single actlmty are allocated directly to that actllAty. Shared costs are apportioned between the actimties
they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost and subsequently stated at cost less any accumulated
depreciation.
Depreciation
Depreciation is calculated so as to write off the cost or Wdluation of an asset, less its residual value, 0￿r
the useful economic life of that asset as follows:
Tenant's IMpr0￿MentS
Office Equipment
Computer Equipment
20 % straight line
33 % straight line
330/0 Straight line
11

Citizens Advice South Lincolnshire
Company Limited by Guarantee
Notes to the Financial Statements (continued)
forthe year ended 31st March 2022
4. Llmited by guarantee
Members guarantee to contribute an amount not exceeding £1 to the assets of the charitable company in
the e￿nt ofwindiw up.
5. Donations and grants
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Donations
Voluntary donations
3,451
3,451
Grants
Lincolnshire County Council
South Holland District Council
South Keste￿n District Council
Lincolnshire Co-operati
East Midlands Money Admce
Holbeach United Charities
EU Settlement Scheme
Trussell Trust
East Coast Community Fund
Help to Claim
GP Referral Project
Time to Shine Project
Kickstart Pplacements
Single Queue AdMceLine
EMMA Increasing Capacity
Energy Redress Fuel Vouchers Project
79,953
84,000
59,000
79,953
115,148
111,530
168
134,587
6,341
108,727
149,022
13,547
66,943
10,000
15,509
16,142
26,666
9,397
2,673
31,148
52,530
134,587
6,341
108,727
149,022
13,547
66,943
10,000
15,509
16. 142
26,666
9,397
2,673
226,572
643,232
869,804
Unrestricted
Funds
Restricted Total Funds
Funds
2021
Donations
Voluntary donations
4,973
4,973
Grants
Lincolnshire County Council
South Holland District Council
South Keste￿n District Council
Lincolnshire Co-operati
Big Lottery
East Midlands Money Admce
The Henry Smith Charity
Holbeach United Charities
National Association of Citizens Admce
Coronamrus Community Support Fund
Energg SaiAng Trust
EU Settlement Scheme
Rank Foundation
Trussell Trust
Other funders
81,353
84,459
69,000
985
81,353
107,444
96,548
985
25,154
119,565
10,667
8,455
93,954
35,197
23,930
72,847
5,169
61,161
2,372
749,774
22,985
27,548
25,154
119,565
10,667
8,455
93,954
35,197
23,930
72,847
5,169
61,161
2,372
243,142
506,632
12

Citizens Advice South Lincolnshire
Company Limited by Guarantee
Notes to the Financial Statements (continued)
for the year ended 31st March 2022
6. Investment income
Unrestricted
Funds
Total Funds
2022
Unrestiicted
Funds
Total Funds
2021
Bank interest receiwdble
946
946
1,051
1,051
7. Other income
Unrestricted
Funds
Total Funds
2022
Unrestricted
Funds
Total Funds
2021
Miscellaneous income
3,015
3,015
5,585
5,585
8. Expenditure on charitsble activities
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Salaries
Employers national insurance contribLrtions
Pension costs
Rent and rates
Light, heat and water
Repairs and maintenance
Insurance
Training
Other staff and w)lunteer costs
Tra￿lling expenses
Telephone and communications
Exceptional costs of momng office
Sundry office costs
Energy SaiAng Trust fuel ￿)uCherS
Depreciation
Postage and stationery
Information and IT sermces
Reference materials
Office equipment
171,196
11,358
1,658
38,326
11,042
1,636
2,386
2,938
7,506
4,381
11,389
41,760
2,108
419,134
27,807
4,058
590,330
39,165
5,716
38,326
11,042
1,636
2,386
2,938
12,950
6,952
21,432
41,760
2,257
5,444
2,571
10,043
149
6,910
8,119
17,866
14,287
1,160
6,910
8,729
24,774
16,183
1,160
610
6,908
1,896
356,026
478,620
834,646
13

Citizens Advice South Lincolnshire
Company Limited by Guarantee
Notes to the Financial Statements (continued)
for the year ended 31st March 2022
8. Expenditure on charitable activities(continued)
Unrestricted
Funds
Restricted Total Funds
Funds
2021
Salaries
Employers national insurance contributions
Pension costs
Rent and rates
Light, heat and water
Repairs and maintenance
Insurance
Training
Other staff and ￿lunteer costs
Tra￿lling expenses
Telephone and communications
Sundry office costs
Energy Saung Trust fuel ￿uCherS
Depreciation
Postage and stationery
Information and IT seNces
Reference materials
Office equipment
173,290
8,433
1,520
31,920
8,885
2,118
2,102
1,447
3,563
2,556
10,665
2,046
302,150
14,704
2,651
475,440
23,137
4,171
31,920
8,885
2,507
2,102
1,481
7,590
2,630
16,186
2,046
22,000
10,059
7,765
32,858
12,488
2,151
389
4,027
74
5,521
22,000
10,059
7,669
17,736
10,655
96
15,122
1,833
587
296,228
369,188
665,416
9. Governance costs
Unrestricted
Funds
Restricted Total Funds Total Funds
Funds
2022
2021
Trustee expenses
Legal and professional fees
Bank charges
Other
70
5,203
101
70
5,203
101
126
2,767
99
5,374
5,374
2,992
10. Net income
Net income is stated after charging/(crediting):
2022
2021
Depreciation of tangible fixed assets
6,910
10,059
11. Independent examination fees
2022
2021
Fees payable to the independent examiner for:
Independent examination of the financial statements
372
300
14

Citizens Advice South Lincolnshire
Company Limited by Guarantee
Notes to the Financial Statements (continued)
for the year ended 31st March 2022
12. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2022
2021
Wages and salaries
Social security costs
Employer contributions to pension plans
590,330
39,165
5.716
635,211
475,440
23,137
4,171
502,748
The a￿rage head count of employees during the year was 35 (2021: 33).
No employee receiKed employee beneffts of more than £60,000 during the year (2021: Nil).
13. Trustee remuneration and expenses
None of the trustees reCeI￿d any remuneration or benefits during the year (2021: Nil).
During the year the trustees reCeI￿d £70 (2021: £126) as reimbursed expenses.
14. Tangible fixed assets
Tenants
impr0￿MentS
Office
equipment
Totsl
Cost
At 1st April 2021
Additions
Disposals
At 31st March 2022
45,609
82,682
5,505
43,997
44,190
128,291
5,505
73,957
59,839
29,960
15,649
Depreciation
At 1st April 2021
Charge for the year
Disposals
45,609
73,839
6,910
43,997
36,752
119,448
6,910
73.957
52,401
29,960
15,649
At 31st March 2022
Carrying amount
At 31st March 2022
7,438
7,438
At 31st March 2021
8,843
8,843
15. Debtors
2022
2021
Trade debtors
Prepayments
42,879
5,378
48,257
67,702
3,016
70,718
15

Citizens Advice South Lincolnshire
Company Limited by Guarantee
Notes to the Financial Statements (continued)
for the year ended 31st March 2022
16. Creditors falling due within one year
2022
2021
Trade creditors
Accruals and deferred income
Social security and other taxes
Other creditors
9,168
119,630
11,001
18,101
157,900
8,817
142,002
9,532
10,112
170,463
17. Pension benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined
contribution plans was £5,716 (2021: £4,171).
18. Analysis of charitable funds
Unrestricted funds
At 01.04.21
Income
Expenditure
Transfers
At 31.03.22
General funds
Designated: Potential
winding up costs
Designated: Computer
replacement fund
Designated: Fixed
assets
96,967
230,533
(361,400)
198,017
164,117
280,000
(45,000)
235,000
5,000
13,000
18,000
8,843
390,810
1,405
164,612
7,438
424,555
230,533
361,400
At 01.04.20
Income
Expenditure
Transfers
At 31.03.21
General funds
Designated- Potential
winding up costs
Designated: Computer
replacement fvnd
Designated: Fixed
assets
70,374
249,778
(299,220)
76,035
96,967
215,000
65,000
280,000
5,000
5,000
17,434
302,808
8,591
137,444
8,843
390,810
249,778
299,220
16

Citizens Advice South Lincolnshire
Company Limited by Guarantee
Notes to the Financial Statements (continued)
for the year ended 31st March 2022
1& Analysis of charitable funds (continued)
Restricted funds
At 01.04.21
Income
Expenditure
Transfers
At 31.03.22
Restricted funds
643,232
478,620
164,612
At 01.04.20
Income
Expenditure
Transfers
At 31.03.21
Restricted funds
506,632
369,188
137,444
19. Analysis of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Tangible fixed assets
Current assets
Creditors falling due within one year
7,438
459,517
(42,400)
7,438
575,017
(157,900)
115,500
(115,500)
Net assets
424,555
424,555
Unrestricted
Funds
Restricted
Funds
Total Funds
2021
Tangible fixed assets
Current assets
Creditors falling due within one year
8,843
418,186
(36,219)
8,843
552,430
(170,463)
134,244
(134,244)
Net assets
390,810
390,810
20. Related parties
The company is a member of Citizens Admce Lincolnshire (CAL), a charitable company limited by guarantee.
CAL is a joint ￿ntUre between the Lincolnshire Citizens AdiAce companies to represent them as a
consolidated entity in relationships with Lincolnshire County Council. The liability of the company to CAL
as a member is limited to £1.
17