2023-03-31-accounts - Citizens Advice South Lincolnshire

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Company registration number: 09935120 Charity registration number: 1165743

Citizens Advice South Lincolnshire

Company Limited by Guarantee Unaudited Financial Statements For the year ended 31st March 2023

Citizens Advice South Lincolnshire

Company Limited by Guarantee

Financial Statements

For the year ended 31st March 2023

	Pages
Trustees' annual report (incorporating the directors' report)	1 to 5
Independent examiner's report to the trustees	6
Statement of financial activities (including income and expenditure account)	7
Statement of financial position	8
Statement of cash flows	9
Notes to the financial statements	10 to 16

Citizens Advice South Lincolnshire

Company Limited by Guarantee

Trustees' Annual Report (incorporating the Directors' Report)

For the year ended 31st March 2023

The trustees, who 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 31st March 2023.

Reference and administrative details Registered charity name Citizens Advice South Lincolnshire Charity registration number 1165743 Company registration number 09935120 Principal office and registered office Council Offices Priory Road Spalding PE11 2XE The trustees Sameena Alladin Melvyn Price Resigned 16th November, 2022 Jeremy Stephen Gibbs Susan Mary West Mark Simon Hallewell Vicky Haw Monica Stark Heather Lucy Jane McLoughlin Timothy Jubb Clare Elizabeth Wadsworth

Company secretary Simon Ian Richards Independent examiner Andrew M Smith Salway and Wright 32 The Crescent Spalding PE11 1AF Bankers Lloyds Bank plc Hall Place Spalding PE11 1SR

Citizens Advice South Lincolnshire

Company Limited by Guarantee

Trustees' Annual Report (incorporating the Directors' Report) (continued)

For the year ended 31st March 2023

Bankers (continued)	CAF Bank Limited
	25 KingsHill Avenue
	Kings Hill
	West Malling
	ME19 4JQ
	CCLA Investment Management Limited
	Senator House
	85 Queen Victoria Street
	London
	EC4V 4ET
	Melton Mowbray Building Society
	Mutual House
	Leicester Road
	Melton Mowbray
	LE13 0DB

Structure, governance and management

Governing Document

Citizens Advice South Lincolnshire is a company limited by guarantee governed 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 company in the event of winding up. The total number of such guarantees at 31 March 2023 was 9.

Appointment of Directors

Applications to become a director were received, typically in response to advertising or through existing contacts. Prospective directors were then interviewed 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 have been provided with an induction pack outlining their roles and responsibilities and are supported by an existing director in a mentoring role. They have been given a tour around the premises and introduced to key staff. In addition training has been provided by regional and national Citizens Advice training organisations.

Organisation

The Board of Directors have met quarterly and administer the charity. Whilst they have 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 have participated in four sub committees covering finance, people, external affairs and remuneration, ensuring that these issues are thoroughly examined and debated ahead of making proposals and recommendations to the Board.

Citizens Advice South Lincolnshire

Company Limited by Guarantee

Trustees' Annual Report (incorporating the Directors' Report) (continued)

For the year ended 31st March 2023

Structure, governance and management (continued)

Risk Management

The Charity has continued to work under the supervising and monitoring umbrella of the National Association of Citizens Advice, and has operated a well-defined Risk Management process.

The Directors have been responsible for ensuring that all risks are identified, assessed and managed in a dynamic manner and that the systems of internal control are robust and relevant, 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 reviewed 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 have been to:

Provide advice services to individuals resident in the South Holland and South Kesteven areas under the auspices of Citizens Advice.

Promote any charitable purpose for the benefit of the community in South Holland and South Kesteven by the advancement of education, the protection and preservation of health and the relief of poverty, sickness and distress.

Public benefit

The directors confirm that they have referred to the public benefit guidance published by the Charity Commission. This is evidenced by the sections of this report showing that all services provided by the charity have been available to the public and designed to assist and benefit those members of the public who seek advice.

Achievements and performance

In 2022/23 Citizens Advice South Lincolnshire helped 11,624 clients and supported them with 37,543 new issues.

It helped clients in financial difficulty with an aggregate debt figure of £2,107,436

This was achieved by 64 volunteers and 44 paid staff. It has been estimated by Citizens Advice, the national organisation, that the annual value of volunteering at Citizens Advice South Lincolnshire is £361,148

Citizens Advice South Lincolnshire

Company Limited by Guarantee

Trustees' Annual Report (incorporating the Directors' Report) (continued)

For the year ended 31st March 2023

Financial review

Funding

Citizens Advice South Lincolnshire has been funded largely by way of grants, commissioned services and donations. The directors are grateful to all contributors.

This year, grant funding has been received from South Holland District Council ("SHDC"), South Kesteven District Council ("SKDC") and Lincolnshire County Council ("LCC") to provide the generalist advice service.

The provision of funding from the East Midlands Money Advice Service (managed by the Community Advice and Law Service) together with SKDC and SHDC for money advice has allowed for a continuation of the debt work that has been provided for the community.

Holbeach United Charity has provided funding for the most vunerable members of the Holbeach community within their own homes providing advice and support regarding welfare benefits.

The Home Office provided funding to deliver the EUSS scheme across Lincolnshire for which we are extremely grateful.

Bourne United Charities, Bourne Town Council and Len Pick Trust provided funding to deliver a service for the community of Bourne.

We are grateful to Worth Waynflete Foundation and Spalding Town Husbands Charity for donations to help meet the needs of people during the cost-of-living crisis.

We are also grateful to the East Coast Communities Fund who provided funding to support the delivery of the much needed Migrant Worker Helpline .

Staff continue to provide help and support for people struggling to afford the basics, funded through the partnership of Citizens Advice and Trussell Trust's Help Through Hardship helpline.

We have had funding from NHS Lincolnshire to cope with Winter Pressures, Shine Lincolnshire to provide advice in partnership with Mindspace, Stamford and funding from Ctizens Advice and Energy Redress Trust to help people in fuel poverty.

Management and other issues

The core funding accounts for 26.4% of the total income but, because of this strong base, the company has managed to lever in 73.6% from other sources over the year, enabling it to provide specialist benefit and debt advice, home visits, and to provide support to migrant workers.

Citizens Advice South Lincolnshire (CASL) is a member of Citizens Advice Lincolnshire (CAL), a consortium of Citizens Advice companies which work collaboratively to improve and enhance advice services across the county.

Investment Policy

Under the Memorandum and Articles of Association, the charity has the power to make any investment 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 2023

Financial review (continued)

Reserves Policy

The directors have agreed to maintain a minimum designated reserve of £220,000 which is believed to be sufficient to cover the orderly winding up of the company in the event that all funding is withdrawn. The previous designated fund in respect of the net book value of fixed assets has been increased to £15,367.

The previous designated fund created in order to provide for the replacement of IT equipment is now not considered necessary, reducing the fund by £18,224.

An additional designated fund has been created in order to cover the cost of staff employed working on Adviceline for the next financial year, at an estimated cost of £36,574.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report (incorporating the directors' report) was approved on 21st September 2023 and signed on behalf of the board of trustees by:

Monica Stark Chairman

Citizens Advice South Lincolnshire

Company Limited by Guarantee

Independent Examiner's Report to the Trustees

For the year ended 31st March 2023

I report to the trustees on my examination of the financial statements of Citizens Advice South Lincolnshire ('the charity') for the year ended 31st March 2023.

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’).

Having 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’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the 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 I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended 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 have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Andrew M Smith FCA Independent Examiner Salway & Wright 32 The Crescent Spalding Lincs PE11 1AF

21st September 2023

Citizens Advice South Lincolnshire

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

For the year ended 31st March 2023

Unrestricted funds £ 223,288 3,287 12,505	2023 Restricted funds £ 596,706 - -	2022 Total funds Total funds £ £ 819,994 869,804 3,287 946 12,505 3,015
239,080	596,706	835,786 873,765
(374,136) (3,467)	(486,720) -	(860,856) (834,646) (3,467) (5,374)
(377,603)	(486,720)	(864,323) (840,020)
(138,523) 94,238	109,986 (94,238)	(28,537) 33,745 - -
(44,285) 424,555	15,748 -	(28,537) 33,745 424,555 390,810
380,270	15,748	396,018 424,555

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The notes on pages 10 to 16 form a part of the financial statements

Citizens Advice South Lincolnshire

Company Limited by Guarantee

Statement of Financial Position

as at 31st March 2023

----- Start of picture text -----
Note 2023 2022
£ £ £ £
Fixed assets
Tangible fixed assets 14 15,367 7,438
Current assets
Debtors 15 44,015 48,257
Cash at bank and in hand 486,124 526,760
530,139 575,017
Creditors: amounts falling due
within one year 16 149,488 157,900
Net current assets 380,651 417,117
Net assets 396,018 424,555
Funds of the charity
Unrestricted funds 18 396,018 424,555
Total charity funds 396,018 424,555
----- End of picture text -----

For the year ending 31st March 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have 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 have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the board of trustees and authorised for issue on 21st September 2023, and are signed on behalf of the board by:

Monica Stark Trustee

Clare Wadsworth Trustee

The notes on pages 10 to 16 form a part of the financial statements

Citizens Advice South Lincolnshire

Company Limited by Guarantee

Statement of Cash Flows

For the year ended 31st March 2023

Cash flows from operating activities
Net income
Adjustments for:
Depreciation of tangible fixed assets
Other interest receivable and similar income
Accrued expenses
Changes in:
Trade and other debtors
Trade and other creditors
Cash generated from operations
Interest received
Net cash from operating activities
Cash flows from investing activities
Purchase of tangible assets
Net cash used in investing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year

2023
2022
£
£
(28,537)
33,745
10,400
6,910
(3,287)
(946)
5,874
4,240
4,242
22,461
(14,286)
(16,803)
(25,594)
49,607
3,287
946
(22,307)
50,553
(18,329)
(5,505)
(18,329)
(5,505)
(40,636)
45,048
526,760
481,712
486,124
526,760

Citizens Advice South Lincolnshire

Company Limited by Guarantee

Notes to the Financial Statements

for the year ended 31st March 2023

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is: Council Offices, Priory Road, Spalding, PE11 2XE.

2. Statement of compliance

These financial statements have 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 have 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 and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds 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 equivalent to the net book value of fixed assets used to enable the company to continue to carry out its charitable activities and an amount which is believed to be sufficient to cover the orderly winding up of the company in the event that all funding is withdrawn and an amount to provide for the replacement of IT equipment.

Citizens Advice South Lincolnshire

Company Limited by Guarantee

Notes to the Financial Statements (continued)

for the year ended 31st March 2023

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities 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 evidence of entitlement to the money, receipt is probable and its amount can be measured reliably.
donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned 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 recovered, and is classified under headings of the statement of financial activities to which it relates:

expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs of the charity apportioned to charitable activities.
costs relating to the governance of the charity apportioned to charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities 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 valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Tenant's Improvements	-	20% straight line
Office Equipment	-	33% straight line
Computer Equipment	-	33% straight line

Citizens Advice South Lincolnshire

Company Limited by Guarantee

Notes to the Financial Statements (continued)

for the year ended 31st March 2023

4. Limited by guarantee

Members guarantee to contribute an amount not exceeding £1 to the assets of the charitable company in the event of winding up.

5. Donations and grants

5. Donations and grants
Donations Voluntary donations Grants Lincolnshire County Council South Holland District Council South Kesteven District Council Lincolnshire Co-operative East Midlands Money Advice Holbeach United Charities EU Settlement Scheme Trussell Trust East Coast Community Fund Flex Mindspace Ukraine Resettlement Winter Pressures (NHS) EMMA Increasing Capacity Energy Redress Fuel Vouchers Project Help to Claim GP Referral Project Time to Shine Project KickStart Placements Single Queue AdviceLine 6. Investment income Bank interest receivable 7. Other income Miscellaneous income Len Pick Trust, Bourne United Charities and Bourne Town Council	Unrestricted Funds £ 6,935 79,953 84,000 52,400 - - - - - - - - - - - -	Restricted Funds £ - 23,620 39,530 - 165,333 7,000 47,322 180,860 6,773 20,000 22,411 6,800 10,500 18,082 48,475	Total Funds Total Funds 2023 2022 £ £ 6,935 3,451 79,953 79,953 107,620 115,148 91,930 111,530 168 165,333 134,587 7,000 6,341 47,322 108,727 180,860 149,022 6,773 13,547 20,000 - 22,411 - 6,800 - 10,500 - 18,082 - 9,397 48,475 2,673 66,943 10,000 15,509 16,142 26,666
	223,288	596,706	819,994 869,804 Total Funds Total Funds 2023 2022 £ £ 3,287 946 Total Funds Total Funds 2023 2022 £ £ 12,505 3,015
	Unrestricted Funds £ 3,287	Restricted Funds £ -
	Unrestricted Funds £ 12,505	Restricted Funds £ -

Citizens Advice South Lincolnshire

Company Limited by Guarantee

Notes to the Financial Statements (continued)

for the year ended 31st March 2023

8. Expenditure on charitable activities

Unrestricted Funds £ 213,148 12,568 1,980 40,118 14,356 4,513 3,873 1,972 7,913 6,676 12,328 - 3,734 - 10,400 8,886 20,958 8,472 2,241	Restricted Funds £ 404,471 23,850 3,757 -101 - 62 - 113 5,913 4,518 3,496 - 410 41,667 - 104 -2,590 328 722	Total Funds Total Funds 2023 2022 £ £ 617,619 590,330 36,418 39,165 5,737 5,716 40,017 38,326 14,356 11,042 4,575 1,636 3,873 2,386 2,085 2,938 13,826 12,950 11,194 6,952 15,824 21,432 - 41,760 4,144 2,257 41,667 - 10,400 6,910 8,990 8,729 18,368 24,774 8,800 16,183 2,963 1,160
374,136	486,720	860,856 834,646 Total Funds Total Funds 2023 2022 £ £ - 70 3,257 5,203 160 101 50 -
Unrestricted Funds £ - 3,257 160 50	Restricted Funds £ - - - -
3,467	-	3,467 5,374

9. Governance costs

10. Net income

Net income is stated after charging/(crediting):

Depreciation of tangible fixed assets

11. Independent examination fees

Fees payable to the independent examiner for: Independent examination of the financial statements

	2023	2022
	£	£
	10,400	6,910
	2023	2022
	£	£
	310	372

Citizens Advice South Lincolnshire

Company Limited by Guarantee

Notes to the Financial Statements (continued)

for the year ended 31st March 2023

12. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

Wages and salaries Social security costs Employer contributions to pension plans	2023 2022 £ £ 617,619 590,330 36,418 39,165 5,737 5,716
	659,774 635,211

The average head count of employees during the year was 38 (2022: 35). No employee received employee benefits of more than £60,000 during the year (2022: Nil).

13. Trustee remuneration and expenses

None of the trustees received any remuneration or benefits during the year (2022: Nil). During the year the trustees received £Nil (2022: £70) as reimbursed expenses.

14. Tangible fixed assets

Cost At 1st April 2022 Additions Disposals At 31st March 2023 Depreciation At 1st April 2022 Charge for the year Disposals At 31st March 2023 Carrying amount At 31st March 2023 At 31st March 2022 15. Debtors Trade debtors Prepayments 16. Creditors falling due within one year Trade creditors Accruals and deferred income Social security and other taxes Other creditors	Tenants improvements £ 15,649 -	Office equipment Total £ £ 44,190 59,839 18,329 18,329
	15,649	62,519 78,168
	15,649 -	36,752 52,401 10,400 10,400
	15,649	47,152 62,801
	-	15,367 15,367 7,438 7,438 2023 2022 £ £ 36,047 42,879 7,968 5,378
	-

		44,015 48,257 2023 2022 £ £ 2,983 9,168 122,944 119,630 12,904 11,001 10,657 18,101
		149,488 157,900

17. Pension benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £5,737 (2022: £5,716).

Citizens Advice South Lincolnshire

Company Limited by Guarantee

Notes to the Financial Statements (continued)

for the year ended 31st March 2023

18. Analysis of charitable funds

At 01.04.22 £ Restricted Funds: Restricted Charitable Activities (Note 5 and 8) Transfer to Unrestricted Fund Restricted Funds C/fwd - Unrestricted Funds: General Fund B/fwd 164,117 Unrestricted Charitable Activities (Note 5 and 8) Net Income (Note 6 and 7) Governance costs (Note 9) Transfer from Restricted Funds Change in valuation of Designated Fund General Fund C/fwd 164,117 Designated Funds B/fwd Potential Winding up Costs 235,000 Computer replacement fund 18,000 AdviceLine costs for next financial year Fixed assets still to depreciate 7,438 Designated Funds C/fwd 260,438 Total Funds 424,555 Prior Year Comparison At 01.04.21 £ Restricted Funds: Restricted Charitable Activities Transfer to Unrestricted Fund Restricted Funds C/fwd - Unrestricted Funds: General Fund B/fwd 96,967 Unrestricted Charitable Activities Net Income (Note 6 and 7) Governance costs (Note 9) Transfer from Restricted Funds Change in valuation of Designated Fund General Fund C/fwd 96,967 Designated Funds B/fwd Potential Winding up Costs 280,000 Computer replacement fund 5,000 Fixed assets still to depreciate 8,843 Designated Funds C/fwd 293,843 Total Funds 390,810	Income £ 596,706	Expenditure £ (486,720)	Transfers At 31.03.23 £ £ (94,238)
-	596,706	(486,720)	(94,238) 15,748
	223,288 15,792	(374,136) (3,467)	164,117 (150,848) 15,792 (3,467) 94,238 94,238 (11,503) (11,503)
164,117	239,080	(377,603)	82,735 108,329
235,000 18,000 7,438			(15,000) 220,000 (18,000) 36,574 36,574 7,929 15,367
260,438	-	-	11,503 271,941

424,555	835,786	(864,323)	- 396,018
At 01.04.21 £	Income £ 643,232	Expenditure £ (478,620)	Transfers At 31.03.22 £ £ (164,612)
-	643,232	(478,620)	(164,612) -
	226,572 3,961	(356,026) (5,374)	96,967 (129,454) 3,961 (5,374) 164,612 164,612 33,405 33,405
96,967	230,533	(361,400)	198,017 164,117
280,000 5,000 8,843			(45,000) 235,000 13,000 18,000 (1,405) 7,438
293,843	-	-	(33,405) 260,438

390,810	873,765	(840,020)	- 424,555

Citizens Advice South Lincolnshire

Company Limited by Guarantee

Notes to the Financial Statements (continued)

for the year ended 31st March 2023

19. Analysis of net assets between funds

Analysis of net assets between funds
Tangible fixed assets Current assets Creditors falling due within one year Net assets Tangible fixed assets Current assets Creditors falling due within one year Net assets	Unrestricted Funds £ 15,367 434,399 (53,748)	Restricted Total Funds Funds 2023 £ £ - 15,367 95,740 530,139 (95,740) (149,488)
	396,018	- 396,018 Restricted Total Funds Funds 2022 £ £ - 7,438 115,500 575,017 (115,500) (157,900)
	Unrestricted Funds £ 7,438 459,517 (42,400)
	424,555	- 424,555

20. Related parties

The company is a member of Citizens Advice Lincolnshire (CAL), a charitable company limited by guarantee. CAL is a joint venture between the Lincolnshire Citizens Advice 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.