Charity registration number 701882
Company reglstratlon number 02366214 (England and Wale51
CITIZENS ADVICE SERVICE IN THE BOROUGH OF WIGAN
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

CITIZENS ADVICE SERVICE IN THE BOROUGH OF WIGAN
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
B Jordan
K Oakes
R Bradley
EFOX
L Higson-Bliss
M Blanchard
V Burrows
P Johnson
D Parkln8on
B Caren
D McKeoivn
IAppoinled 5 December 20231
(Appointed 5 December 20231
IAppolnled 5 December 20231
(Appolnlgd 19 March 20241
IAppcsinl8d 19 March 20241
IApw>int8d 26 March 20241
Secretary
L Kidslon
Charlly number
701882
Company number
02366214
R•gistèrèd offic•
Magnum HoLJSè
33 Lord Slreet
Suite 2,1
Leigh
Lanca5hire
WN7 1BY
Independent examlner
J8, Accountants & Bu$lna88 Advisors Limll&d
Jamas House
Stonecross Busin8ss Park
Yew Tree Way
Warringlon
Ch$shirg
WA3 3JO
Bank•r8
Nèlional Wastminstèr Bank plc
4 Slondishgate
Wigan
Laneayhire
WN1 1UE
CAF Bank
25 Kings Hill Avenue
West Mall'ng
Kent
ME19 4Ja

CITIZENS ADVICE SERVICE IN THE BOROUGH OF WIGAN
LEGAL AND ADMINISTRATIVE INFORMATION
Natwork m•mbershlp
Citizens Advice
3rd Floor North
200 Aldersgate Street
Londoii
EIA4HD
Membership numbèr
3510033

CITIZENS ADVICE SERVICE IN THE BOROUGH OF WIGAN
CONTENTS
Page
Trustees. Ipport
Ind8p8ndent exatnlner's report
Stslemenl of financial activlties
9-10
Balance sheet
Slalemenl of Cash flIyNS
12
Notes to the financial statements

CITIZENS ADVICE SERVICE IN THE BOROUGH OF WIGAN
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
Th8 trust885 pr8sent Ih8ir r8pDrt and accoun15 for the year ended 31 March 2024.
The fin8nei81 ststemeni$ have been prepared in 8c¢ord8n¢e with the 8¢¢0unb"ng poli¢ies set out in note I to the fin8nci81
slatetnenls and cotnply wilh the charity's governing document. the Cornpanies Acl 2006 and 'Accounts"ng and Reportsng
by Charities." Staletneni of Recorntnended Practice applicable to charitie5 preparing their account5 in accordance wlth the
Financial Reporling Standard applicable th8 UK and R8public ol Ireland IFRS 1021 leffecllve 1 Jamary 20191..
Objectives and activitie
The Charitable Company'9 obl8cllvo8 are lo prDmole any ¢harllablo purposo 1?r th8 publlc bengflt by Ihe &dvanc&monl of
education. the protection and preservation of h8allh and the relief of poverty, sickness and distress in particular. bLrt
viithout limitation. for benefit ol the community in the Boiou9h of Wigan and surrounding areas. The trustees have had
r9gard lo tho Charlty Commlsslon guldance on publlc bgngflt.
Vlslon and Ml$$Son
Our Vision 15 that p8ople acGe85 our service easily and havg the knowledge and conl5denGe they nggd lo find a way
forward, whatever the problem,
What we will do to achieve this ig 3el out in our mi3Jion stotemenl which 13..
To support our communities health and wellbeing through the provision of quality advice which empower5 people to
overcom8 thair probl•m$. and to spgak up lor those who arg Ir•alod unjustly, championing aqual, divarse and inclusive
policy and practice.
Publ1¢ B9n9flt
Wo r8vlow our alms. obj•ctlv8s activit'ès each y•ar. W8 hav8 r8l•rrad to tha guidanc& conialn•d in the Charity
Commisslon's ChArill8s ènd PLJbllc Bènefit documént. All ol our charitablè activltiès focus on tha prornotlon of rèsaarch,
charitable and youth prol6cls for thè bènèlll of thts communlly.
Ov•rvlow of S•rvS¢*8
The Cilizen$ Advice Service in the 8orough ol Wigan provideg a Bcrough-wide advice service throu￿ 8 range of fflglhods
ol delivery and seeks to rnake It5 services available for all sections ol the comrnunity in the Borough and lo provide
sorvlc9$ Ihot org r91gVont to Ihglr needs. ser￿1¢￿$ org thg $ubl9Ct of DgIIvgry Plon$. agrotrd wllh Ihg maln funders.
Thg. sprvir.p 1.8 frp.p., indgp?ndpnl, impartiHI Slnd mnfidp.nlial. It 1$ Apr.p.qgihlp. tn anynnp, rpoHrdlpg8 nf Ythgp. rArB., qpx, pthnir.
orfgin, sexu41 orlen¢alion. dl$ablllly or religlous bellel.
The voluntsry contrilxrt•on
The Charitable Cornpany relies on volunteers undertaking advice viork, administrative support and 9ovemance to enable
US lo delivor our Services, The Continued comrnilmenl anrl dedication ol our volunteers is iecognised with appreciation,
The Charitable Company's volunteers provided 1,338 administrative suppori hours and 7,440 advi￿ hours during the
year. The monolary valu$ ol the voluntary conlribulion lo the Charitable company is $81imaled al £105,554 for lh8 year,
This is not recor(Jed in ihese lir)ancial slatemenls.

CITIZENS ADVICE SERVICE IN THE BOROUGH OF WIGAN
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Achlevgments and perfomiance
The Charitable CoMp￿Y has mel the performance requirermenls under contracts and seNice level agre8rn8nts and good
progresa h83 eontr'nued to be m8de on the Business Development Programrne.
Durlng the year wa hav8..
Supported 13,7?2 unique clients wllh 45,140 issues
• HAlp8d OLJr c.liant8 gain nr maintain inc.nma Élqualino ta £ti,q70,q.97 Ihaqp.d nn an annuali8Ad pquivalantl
Continued Io Work with partner organisations for Ihe benefit of client5
Continued to piovide advice and casework support lo clients in debt. resulting in ov8r £1.3 million of d•bt writ8 off
and promoting money management through budgets'ng advic8
Su¢¢essfully bid lor continued funding to provide energy advl¢e to luel poor hoLJsoholds under Ihe Energy Advl¢e
Programm8. This funding enablèd u$ to provide advice and assistance to 346 individuals wth Switching trnergy
suppli8rs, application5 for grant5 and inlormtilion about energy saving ￿￿tIsUre5
Received funding to provide income maximis8tion support lo clients struggling to rnan8ge with lh8 eost ol living
• R8C8ived funding to provide energy saving sessions to 50 residents in Ihe community who wouldn't normally
access support
Coniinuecj deliv6rlng pensic>ns ould8nee under the Govemmenl's Pension Wlse service
Conts'nu•d to FYovid8 g8n8ral advic8 In d8bt and w811ar8 benèfits and suppoM8d clienls with W8Karo Benafit
Trfbur)al hèartngs via conferencè calls, In pèrson and vla wrlttèn submlsslons
Worked with Vi'igan Courtil lo provide eosl ol living, incorne maximisation 8nd energy &Yvice lo re6idènls in
comrnunily localions
Continued suprM)rting clients to claim Unwersal Credit, under the Universal Support Help lo Claim servi
Conilnu•d supportlng people v151Ung Atherton & L8lgh foDdbank5 to Improv8 th8ir flnancial sltuallon by ch8cklng
eligibility for b8n8fits, supportlng lo apply, provbling anergy affici8ncy advice and r8f•rrlng Into our débt advice
sèrwleè
Continued lo dellver Macffdllan w8Kar# b6n8fltS 8dvlc8 and casawork lo people Ilvlng wSlh ¢an¢8r
• H81d a Busin8ss Planning session with trustees and staff to review progress against our strategic priorities
Underiook c8mp8igning 8¢tivitie$ 8im8d al incxegsing knowledge and uptake of Healthy Slarl Vou¢hers and
continued our communications to k88p residents informed about cost ol living 5UPPDrt and other advice matters
• Succ8sslully bid lor th8 r8commissiDn8d Council t8nd8r whlch will start in April 2024.
Feèdbaek rie6ivttd from Clients showèd Ihal..
90010 rèspondents said we helped them lind a way lorward with their issue
99 /0 respondents WOU￿ recommend our seThiices lo others
As a member of Citizens Advl¢e, the Charitable Company operates 8nd irnplemenls the equ81 opportunilles policies of the
Association, and reuuesls that all employees. voluiile)e>rs and Board member5 accept ani act in line wilh the policies. The
Charltabl* Company op#rat*s an on-going cultural rnnitoring guN*y ol Itg elièntg. Covering dlsabillty. ethnielly and
gender groups.

CITIZENS ADVICE SERVICE IN THE BOROUGH OF WIGAN
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
A summary ol lh8 resutts lor 2023,'24 is provid8d below..
Client Prafile for 2023124
Ethnlclty
89°/o Whit8
40/. Blad(
1°A Mixed
3°/. Qlher
G•nd•r
55Q/¢ fem818
45% male
Dlsablllty l Long Terrn Health Condltlon
52°k clients with a disability l LTH Condition
Fa¢tor8 affKting th• $•rvi¢e
As we move forward, we continue lo lace sotne significant thallenge8, Resid￿15 are Still struggling lo tnanage financially
and fuel debts were the lop debt Issue we supported clients with during 2023124. Client queries are ever more complex
and limé consuming and morè p8up18 arè struggling lu liiid allordabl8. quality housing which is suitabl• to Ih•ir ri&&ds.
Alongside this, Static and reduced funding led to a large Scale restructure at the end of the financial year, which saw a staff
105s of 5. This raises concerns about the health and welbeing of our 51aff. and a greater emphasis on suppDrtin9 client5 10
sglf hglp wherg posslblg. Vvg arg also up agalnsi larggl offlres In th9 south ol England who ale ablg lo ¥N)Id hlghgr
salaries, irnpacting staff retention.
A numbèr ol long axlsllng lundlng straams arè dua lo c8as• al the &nd of Nlarch 2025 and we do nol yét know ol the
rtscornmlssloning Intenllons ol thé lundérs. It is likely that W8 wlll bè requir*1 to submit a règlon31 bid with olh8r local
CitSzanJ Advice offlees In Grèat•r M•nch•sl•r, Additlon•llyb w• hov• l•$$ $urplus r•wrv•s lo r•ly on, whleh limlt$ our
ability to recruit addl￿.onal staff.
Strategic priorities
Our priorities for Ihe planning period centres around 4 key theme5. which ar& Organisational Health, Advice. Advocacy
and Inclusivlty.
OLJr priorities over the next 12 months are..
Improvlng organlsallonal sustalnablllly and Incre891ng staff relenllon
Retaining the Advice aualily Standarcl, through passing the Citizens Advice audil
Improving our ability lo rneet demand. Ihrough the recruitment ol volunteer advisers
Supporling mor4 r•sidonts to s•lf h•lp whgro apwopriato
Roll out problem noticer training lo partners across the borough, enablrig Ihern 10 8UPPOrt residents 10 8elf help or
make referrals into our service when required
Increasing staff gngagemenl with rtsoar¢h and ¢an)paigning ¥¢tivilies and Sharing our knoWedg¢ with tt)0sg who
can eftect change
To ensure Ihat our engagement actiwlies Bre accessible to all comrnunities within the borough
Acknowledgements
The Trustee Board gralefully ackn)wledges the suprx)rt of our lunders. In 2023124 these were..
Wlgan Councll
National Association ol Citizens Advic8 Bureaux lin Partnership with the Money and Pensions Service, The
Guardian, the National Grid and the Department k>r Business and Trade, BEIS and the DWPI
Alherton and Lei9h Foodbank (funded by the Trussell Tru811,
Macnillan

CITIZENS ADVICE SERVICE IN THE BOROUGH OF WIGAN
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Flnanclal revlew
The Staiemant of Fin8naal Activities provides a Summary of the Charity's In￿rne and Exp&nditure during 2023124
Whilst th8 8conornic environrnenl r8mained extrem81y challenging in the past year, th8 Charity's Managetnènt Tea
worked hard to secure and maintain sufficient funding to ensure that we could continue ta provide h￿ah quality services to
clianls. This hard work paid off in January. whan Wigan Council, our largest singlg providèr of debt advice funding,
awarded CAWB a new conlracl frorn 1 April 2024. For th8 y8ar-end8d 31 March 2024 our total incon8 was £999,828, up
by £18, 191 on the previous year. The increase wa5 driven mostty by additional one-off funding from cth.zens Advice,
rèsultlng Irom a grant provlded by The Guardlan nèws, alongslda the full-yaar bènèfit of fundlng from Macmlllan and
Atherton and Leigh Foodbank, as w811 as high8r inv851m8nt incorne a5 we w8r8 ab18 lo take advantag8 ol the ris8 in bank
interest rates. This additional income helped lo offset reductions in income from key projects such as Pension Wise and
Help To Claim. Th•r• were no naw on4Joing projecl funding sourc•s in the yaar.8nd 31 March 2024 bul id•nlilying now
sources r8rnains a prtorlty into th8 naw Ilnancial y8ar.
The growth in annual iicome enabled the Board of Trustees to support an increased investment in charitable activities
resulting in a rise In lolal expenditure of £16,445 to £1,026,153, with staff costs for the year growing by £47,479 10
£867,243. An element ol this laiier increase related lo redundancy and termination payments 1£13,3411 following the
organisalional restructure Isee 'Factors Alfecting SeNiGe' abDvel however salary costs relating lo the direct Jelivery of
services also increased by £34,1381+4Vol. For the year ended 31 March 2024, employrnenl costs represented 84.5V¢ of
Total ExpeThlrture12023'. 81.2'/01.
Other exppndilure decrea88d in the year by £31,034 10 £158,910 as invesltnpn15 in IT infra51ruclure and office furniture
mado last year did not need lo be repealed Such investments to support the health and wellbein9 01 our stsff and our
oualily sarvice dalivary will bs kèpl undèr rèvigw in tha nèw financial year.
Going forwaid we anticipate furthgr pressures on s0¢ial-lunding budgets as tho cost of living crisis and tho wid•r global
economlc challeng8s CDnlinu8 to squ88ze available Inv8Stm8nt In charitable activitl8s. Thls, coup18d wlth the n88d lo keep
staff s81aries in Ilne with market r8tes, means there remains a rlsk to both the Ch8rity's In¢ome and profil8bilily in Iha new
financial year. The 8oard ol Truslaes and the managernenl learn remain committed to id8nlifying new sources of funding
and strategic investments in the Charity to ensure our business model is sustainable and that we can continue to provide
OLJr vitally Important sorvic6S to Ihoso who nègd th¢rn in th¢ lo¢al ¢omrnunily.
Slruclure, govemance and management
Cltizèns Advicè Sèrvlc8 In th* Borough of Wlgan Is a charftabl8 company Ilmii•d by guarantéè, and was r#gist*r8d as a
charity on 10 August 1989, The Company was established under a Memorandum of Ass)cialion, and incorporated on 29
March 1989. The Articbs of AssoEiation wer9 arnend8d by special re501ution dated 20 September 2022, superseding all
previous arnendments. Notiee ol thesè 8￿cIal rèsolutlons hav8 bèèn fl18d at Companies House and th# Charlly
Comrnission,

CITIZENS ADVICE SERVICE IN THE BOROUGH OF WIGAN
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Th8 Truste8s, who are a150 the dir8Ctor5 lor th8 purpose of company law, and who served during the y8ar and up lo th8
date of sign8ture of the financi815taternents were..
D Anderton
G Bretherton
B Jordan
G Stnith
I Wright
J Fagan
C Gr&&nhalgh
K Oak¢s
R Bradley
EFOK
L Higson-Bliss
l Blanchard
V Burrows
P Johnson
D Parkinson
B Caren
D McK8own
(Resigned 24 October 20231
IResigned 18 July 20241
{R8sign8d 24 Oclob8r 20231
(Resigned 24 October 20231
IResigned 1S March 20241
IResigned 14 Jun& 20231
IAppolnt$d 5 De¢8mber 20231
IAppoinled 5 Dec8mber 20231
IAppointed 5 December 20231
(Appoii)l*d 19 Marcli 20241
IAppoinled 19 March 20241
IAppoint8d 26 March 20241
Nallonal A$so¢latSon ol Cltlz•n$ Advl¢g Bureaux {Clil￿n$ Advl¢$l
The Gharitable Company is a member ol the National Association ol Citizens Advice Bureaux Ilrading a8 cit￿en5 Advice)
and is subject lo the terms and conditions ol the Mernbership A9reement entered into with Citizens Advice.
R•Grultm•nt and Appolnlm•nt of th• Trugtg•5
The Articl8s ol Association provide that the Trustèès sh811 ¢on5181 of mernbers who arè elteléd, representativè and
CO•OPt8d.
All elécted Trust•es musl r8lir8 fiom offic8 al the third annual g8n8ral m88ting following th8 annual g8n8ral m88ting al
whlch they wèr8 818cl8d. but than may b8 r8-8lècled.
All co-opte¢Y Tru3t888 must retire from office at the third annual general rn8eting following the rn881ing of lh8 Trust88
Board at which th8y wèrè appoint￿, bul Ihérn may bè elèctèd or re-appolnted.
Th8 Trustees retain overall responsibility and control of th8 process for recrulting m8rnber$ ol the Board. Prosp8ctiV8
trustees are selected lor their ability to make an efferlive contribution to thè Charitable Company through Iheir skills,
knawlèdoè and axp*>rl&nrè. In 8dditiDn. tonsKlèratithn 14 olvèn as tn how r&pra$anlativa thg Rnard Is ol thA tommLinity.

CITIZENS ADVICE SERVICE IN THE BOROUGH OF WIGAN
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Organlsatlonal structurg
The Trustse Board is Tesponsible for..
the overall ¢ontiol and condud ol the affairs ol the Charitable Company.,
• eslablishing the strategic direction and the stralegic objectives of th8 Charitable Company,.
the determinab'on of the lemis ol reference and the comwsilion ol Committees,.
the review of Board Membership in a¢cord8n¢e I￿1th the Mernorandum 8nd Artides ol Associalion.,
the financial viability ol the Charitsble Company, including financial polic4es and control.. and.
monitoring the pertormanee ol all the Chafitable Company's functions, lo ensure that il perfomis in aecordance with
legislative and regu181¢>ry requirements, and lo the highest standards of probity, efficiency, effe¢liveness, and
setvice.
The Trustee BoardlManag8menl Cornmhlee may appolnt eommltteos lo und&rtako varlous agpecls of ils work, but
r8sponsibilily lor malters that ar8 80 delegated remains with th8 lull Board. The Board ol TrusleeslManag8menl
Committee ensures that the commitlee structure ol the Charitable Company is appropriate to the scope and nature of its
op&rallons and 18 capabl6 of ensurlng that lis rtssponsibllllies can be propèrly conlrolle(l and conducted, There ar6 no
separate commitle8s al the present lime.
Th• d•l•g•lion of man8g•rial authority
The Trustees Board has resolvgd that the operational management of the affair5 of the Charilatje Company shall be
elegaled to the Chief Officer of the Charitable Company IL Kidstonl with the Chief Officer being responsible to the Board
fur 1118 prop8r conduct ol tli¥ Charitablé* Corn?any's upgialions. The Chief Offl¢er musl assisl Ihe Tru$l¥¥ Buar¢ to en$urg
that the Charflable Companys objectivès are achieved.
Rlsk Managernent
The Tru51ee Board has considered the signific8nl risks which the Charitable Cornpany lace5. These 8re incI￿￿ed in the
Company Risk Registar and Busin8ss Conts'nuity Plans.
The Trustee Board ￿tOgnIseS that 8 b818nce needs lo be 8¢hleved between benefits Énd risks.. that is. between beino
conc8rned not only lo pr8v8nt adv8rs8 situations frorn happ8ning, but also to 8nsur8 thai worthwhi18 changès do happen
and are not prevented by a disproportionate asses5rnent ol posslble dlth¢ullie$. The resourceg ex￿nded In rniligating a
risk mu51 be in proportion lo its probable impact on the service.
In Managlng rlsks, th8 Trustèè Board..
id&i)lifi08 tre risks which apply lo tho charity
detemiines the likelihood and impact ol the risk rnaterialising
considers how they ¢an rnitigate 8g8insl each risk
ensures effective conlrols 8re in place
regularly review3 its risks throu9hout the year
Statement of Internal Control
Tha board ol trustoas ovorsees the Informatlon security ol all personal Informallon of our cllgnts, staff, lund8rs and
slrategic partners which 15 proce55ed. The Trustee Board holds joint re5ponsibilily for cli8nt data thal 15 held in 115 Case
rnanagernenl System, with the nathjnal Citi2en5 Advice Service. An infOrma￿'On assurance rnanagement team eyi5ts to
ensur8 that tha confid8ntlality, intwJrity and avallabS1ity ol all personal and sènsltlva data Is maSntsln6d lo a18vo1 whSch Ss
compliant with th8 r8quirements ol th8 UK Gener31 Data Prol8Ction Regulation and Data Proleclion Act 2018.
Porfomian¢g & Qual￿ Managgm•nt
The Chsriiable Companys quality program￿￿ is appl￿￿ lo tneel ils responsibilil18s to clients, the wmmuTrly and its
lunders and other stakeholders to provide g(xxJ quality advice and support services for Wigan Borough whith are cost
effgcllvg. fairly dglivorecl and relgvanl lo Ihe cDmmunSly's ngeds.

CITIZENS ADVICE SERVICE IN THE BOROUGH OF WIGAN
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Re5ervo5, Deposltlng and Dgslgnated Fund
The Articlès of A8socialion ol lh& Charitable Company make provision foi thè Trust88 goard 10 inve81 moni88 not
imm8diat81y r8quir8d In such inwestmf>nts or othèr assets as th8 Board in its compl8t8 discret￿n thinks lit, SLJbj8Ct
nevertheless to such ¢onditions and consents as may be irnposed or required by law.
In establishing its policy on the hO￿ing ol reserves, the Trustee Board considers Ihe followin9'.
In¢tsme and eX￿ndItUre fo￿¢&$t$ for the year
Redundancy liabilities
A risk assessment covering financial and operational matters. including the dependability ol income sources. and
the level and nature of expenditure commilmenis
• The Charitable Company's Sirdlegic Plan and sewice d8velopmenls arising under Cit128ns A(Jvice requirements.
The Tru81ge Board has agrg8d lo hold an amount In unr681rlcl8d r8$erv85 equivaltrnl lo three months 8alarS88 and olher
running costs (equates to £205.218 ba88d on current known expenditure lor 20241251.
Th8 Trustee Board has also con81derèd 118 financlal r88ponslbllliies lor r6dund8n¢y provlskjn and has d8eméd11 prud8nt lo
sel aside an amount for redundancy cos16 01 £84.728. In addition, an amounl equating lo £500 01 unrestricted lund8 has
been set aside as designated funding to help the Charilable Company meel its Health and Safely dut'es in respecl of
cov8ring the co81 of &y¢ tests lor those siaff who spend a large proportion ol Ihèlr Ilme looklng al Display Screén
Equipment.
Th8 Iruslftf&8 rfipnrt was approvf*d hy thfl Bnard ol Tru81afis.
B Jordan
Trustee
Dated., 2 Se?lember 2024

CITIZENS ADVICE SERVICE IN THE BOROUGH OF WIGAN
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF CITIZENS ADVICE SERVICE IN THE BOROUGH OF WIGAN
I report lo the Trustees on my examination ol th8 linanaal slat8m8nls ol Citizens Advice Service in th8 Borough ol
Wig8n (the charity) for Ihe year ended 31 March 2024.
Ro$pon$lbllltl&$ and b¥sl$ of roport
As Ihe Trusl&es ol the charity land also ils directors for the purposes of company lawl you are rèsponsible for tha
pr8paralion ol lh8 lina￿￿1 slal8m8n15 in accordanc8 with the r8quir8rn8nt5 01 lh8 Cotnpani85 Act 20J6 lthe 2006 Actl.
Having satisfied myselllhal Ihe financial slalemenls of the charily a￿ not required Ir> be 8udiled undèr Part 16 rf the
2006 Act 8nd are eligible for Indep￿rdent ey8minakn'on. I report in respect ol my exarninaiitsn of the charrty's financial
statements Carried out Ljnder seati)n 145 al the Charities Act 2011 Ithe 2011 Acll. In carrying out my examinaticn I have
followgd all th9 appli¢oblg Dir$¢lions 9ivgn by Charity Commisskin und9r $e¢lon 1451illbl of Ihg 2011 Ad.
Ind•p•nd•nt •xamln•r's stat•m•nt
Slnce th8 charlty'5 gross Incorne exceeded £250,000 your 8xarnln•r musl b8 a rn8mb&r ol a body Ilsl8d In sectSon 145
ol the 2011 Act. I confirm that l am qualified to und&rtak8 the 8xaminalion b8c3usa l am a m8mb8r ol ICAEW, which is
onè ol thè listed bodies.
I have completed my examinolion. I confirm Ih8t no maltprs have come lo my Otten￿'On in connection with the
examination giving me ¢3us6 lo b&ligv& Ihal in any material resp8ct'.
8¢counling records were not kept in respe¢l of the charity as requirèd by section 386 01 th¢ 2006 Act,. or
the financial stalernent5 do not accord with those records., or
the financial slalements do not comply with the accx)unting r8quirements ol section Jyb ol the 2UUb Act other than
any requirement that the accounls give a true and fair view which is nol a matter considered as parl of an
Independent oxamlnallon". or
the financial 5talemenl5 have not been prepared in accordance with the melhods and principles of the Stslement
ol Re¢Dmmended Practice for a¢￿untIng ond reporting by charities oppli¢oble lo ¢harili¢s preparin9 Iheir
accouDt5 in accordance with the Finunool ReportitYJ Stondord applicable in the UK ond Rgpublic ol Ireland IFRS
1021.
I have no conc8ms and have comè across no othèr matt8rs In connectlon wllh thè examlnatlon to whleh attentlon
should be df8wn in this report in tsrder lo enable a proper undorsl8nding of Iho finarn¢ial stslemenls lo be re8¢h*A.
Peter Atkinson F.C.A.
JS, Accounlanls & 8usine8s Advisors Lirnlled
James Hou$9
Stonecross Business Park
Yew Tree Vbay
Warringlon
Ch$shirg
WA3 3JD
Dated., 11 September 2024

CITIZENS ADVICE SERVICE IN THE BOROUGH OF WIGAN
STATEMENT OF FINANCIAL ACTtVlTIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Current linancial year
Unre5tr1GtEd
lund$
2024
Re5trlGtEd
funds
2024
TDlal
Total
2024
2023
Nots8
Incorne from:
Donallon5 and legacl85
Charitable aclivrtiÈs
Other trading activi￿.￿S
Investments
468.436
468,436
513,024
8,080
10,288
446,830
503,473
27.536
3.798
513.024
8.08D
10,288
Total Ineom&
486.804
513,024
999,828
981,637
endilure on:
Charitoble oclivbt19$
505,938
520.215
1.026,153
1.009,708
Other
13
1.9)2
Total expenditure
505,938
520.215
1,026,153
1,011,610
Transfers between funds
17,1911
7,191
N•t •xp•ndltur• far th• y•arl
Net movement In funds
126,3251
126,3251
129,9731
Fund balances al 1 Aprll 2023
443.0SD
443,050
473,023
Fund balances at 31 March 2024
416,725
416,725
443,050
Th8 stal8ment of financial a¢livili85 includes all gains and108ses re¢ognis6d in the yèar,
The staternenl of financial activities also complies with the requirements for an income and expenditure account under the
Comp8nies Acl 2006.

CITIZENS ADVICE SERVICE IN THE BOROUGH OF WIGAN
STATEMENT OF FINANCIAL ACTtVlTIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Prior financial year
Urire5trlGtEd
funds
IlestrlGled
funds
2023
Total
2023
2023
Notes
Incorne from:
Donallon5 and legacl85
Charitable aclivrtiÈs
Other trading activi￿.￿S
Investments
446,830
446,830
503,473
27.536
3.798
503,473
27,536
3.798
Total Ineom&
478,164
503,473
981,637
endilure on:
Charitoble oclivbt19$
502.395
507,313
1.009,708
Other
13
1,902
1.9)2
Total expenditure
504.297
507,313
1,011,610
Gro55 Iranslers between funds
7,928
17,9281
N•t •xp•ndltur• far th• y•arl
Net movement In funds
118,2051
111,7681
129,9731
Fund balances al 1 Aprll 2022
461,255
11,768
473,023
Fund balances at 31 March 2023
443,050
443,050
Th8 stal8ment of financial a¢livili85 includes all gains and108ses re¢ognis6d in the yèar,
The staternenl of financial activities also complies with the requirements for an income and expenditure account under the
Comp8nies Acl 2006.
10-

CITIZENS ADVICE SERVICE IN THE BOROUGH OF WIGAN
BALANCE SHEET
AS A T 31 AIARCH 2024
2024
2023
Noteb
FlxÈd 8gse18
Tangib18 asse18
14
2,578
4,307
Currènt a88•t8
Debtors
Cash at bank and In hand
15
10.565
438,314
21,334
403.739
448,879
485.073
Cr•dilor8= amount$ f811ing du•
wllhln on• y•8r
16
134,7321
146,3301
N•t curmnl a860ts
414,147
438,743
Total as8•ts1•88 currnnl Ilabllltl•s
416,725
443,050
N•t ass•ts oxcludlng p•nslon Ilablllty
416,725
443.050
The fvndB of the charity
Unraslriclad funds,.
General unrèstricted funds
Designated funds
331,497
85,228
352,834
90.218
19
416,725
443,050
Th8 cornpany is ent￿ed to the exemption from the audit requirement contained in s6clion 477 01 the Companies Act 2006, lor
the year ended 31 March 2024. No memb8r ol tha company has deposited a notice, pursuant to section 476, requiring an
audlt of these fin8nei31 s18tem$nts.
The dir¢¢lor a¢knowlodges his ro8pongibililies for cornplying wlh tho rgquiremgnls of the Compani$s A¢1 2006 with respe¢lto
ccounling records and the preparation of financial slatemenls.
The members have not required the ￿MpanY lo obtaln an audll of its fln8ncl81 slal8m&nis lor ihe year in quesllon In
accordance with section 476.
These financial slalernenls have ￿en prepa￿ in accordan￿ with the provisions applicable lo cornpanies subject lo the
small companies reg1ff￿.
The financial slatements were approved by the Trustees on 2 September 2024
B Jordan
Tru$tg9
Company registrotion number 023B6214 (England and Wales)
11

CITIZENS ADVICE SERVICE IN THE BOROUGH OF WIGAN
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notss
Cash flows from operatlng actlvltl•s
Cash (abso￿￿d byyg8n8raled from operation
23
135,7131
90,341
Inve8tlng aetSvltles
Inveslrnent incomg received
10,288
3,798
N¢t cash g•n¢rat*d from inv$$ting a¢tiviti08
10,288
3,798
N•t c•$h usèd In flnanclng a¢tlvltlo4
N•t Id•cr•a8•lllncr•ai• In cash and cash •qulval•nt8
125,4251
94,139
Cash and cash equivalents at beginning of year
463,739
369,600
Cash and cash equlvalenlB at end of year
438,314
463.739
12-

CITIZENS ADVICE SERVICE IN THE BOROUGH OF WIGAN
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Ac¢ountSng pollcle8
Ch8rity infowmation
Citizens Advice Service Sn th8 Borough of Wigan Is a prlvato company lirnit•d by guaranl8e incorporatod in England
and Wal85 and a registered chaiily In England and Walés. Th8 règisl&red offic8 is Nlagnum HoJs&, 33 Lord Slre8t,
Suite 2. 1. Leigh, Lanca5hire, WN7 1BY.
1.1 A¢¢ountlng convontlon
The accounts have been prepared in accordance with the charity'5 Memorandum and Articles of Association, the
Companies Acl 2006 and 'Accounling and Reporting by Charities., Slalement of Recommended Practice applicable to
charities preparing their accounts in accordance with the Finanaal Reporting Standard applicable in the UK and
Republic ol Ireland IFRS 1021" (effectivé 1 January 20191. The charity Is a Public Benefit Entity as défined by FRS
102.
The financial slalements are prepared in 51erfing. which is the functional currency ol the charity. Monetary amounts in
Ih9sa financial stAlamants *a round&d to thè nearest £.
The ￿countS have been prepared under the hist(yical cost convention. The principal accounting policies adopted are
sel oul below.
1.2 Going concem
Al the lirne of approving the financial slalern8nt8, the Trustees have a reasonabl8 expectation Ihal the charity hag
adequate resources lo continue in operational existence lor the foreseeable lulure. In making this assessment the
Trustees have ¢onsider8d ctrnlr8¢t$ ¢urrenly in place and the duration remaining and reviewed budgets and ¢3shflows
for the forthcoming year bul a8 detailed in the Truslees report are mindful ol and aniicipale further pressure on social
funding budgets. Thus the Trustees Con￿'nUe to aeopt the going concern basis ol accounting in preparing the financial
slalements.
1.3 Charltable fund¥
Unr851ricled funds are avallable for use at the discretion ol the Trustees In furtherance of their charKable objecllve8.
D88ign3led funds ¢omprls8 funds whlch havè been sel asldé at th8 dl8¢18llon ol the Trusleé8 for sp8dlS¢ purposes.
The purpo¥¥8 u38¥ ol the dosignal8d funds ar8 $8t out in tha note8 lo the financi81 ¥t81&ments.
Restricled fund5 are Subject to specbfic conditions by donors or grantors Bs to how they may be used. The purposes
and ustrs ol the roslricled funds arg Sel out in the nolos lo the linano81818lernenls.
1.4 Ineorno
Income is re¢o9nised when the charily is legally entitled lo il afler any perform8n¢e ¢onditions have been met, the
amounts Can b8 7)easured reliably, and il is probable that incorne will b8 r6ceived,
Cash donations are r8cogni38d on receipt. Other donations ar8 recognis8d once the charity has been notified of the
donation, unlèss ptrrtttrmancè conditions r•quir• d&ftrrral of th8 amount. Incom8 tax ￿t0￿￿rabIa in rtrlation to
donations received under Gift Aid or deeds of covenant is recognised al Ihe tirne of the donati￿.
Trading ac1w1￿.￿S relate to sludtsnt plaeEm8nts ane rtrlmbursemenls madtr from other Cltizens Advice Bureaux for
shared costs.
Bank interest is accounted for when received into tre thariV8 bank account.
13-

CITIZENS ADVICE SERVICE IN THE BOROUGH OF WIGAN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
A¢¢ounting policies
Icontinutdl
1.5 Expendituro
Expenditure Is r￿Ognised On￿ there is a legal orconstructive obligation to transfereconomic benefit to a third paty, it
is probablo that a tr8nsf¥r ol oconomic bongfits will bo roquired in setugmgnl, and Ihe amount of the obligation can b$
measured reliably.
Expendiliire. including irre¢overable VAT is re¢ogni$Èd on the accrual basis
In particular, the policy for including items wrthin charitable actwits'es is as follows..
Charitable activth8s Comprisa thos& costs incurr8d by the charity in lh8 dtrlivtsry of its 8¢1ivities and services for its
beneficiaries. It inc.IiJ(J88 both the costs that can be allocated directly lo such activities and costs of an indirect
nature necessary to support Ihem.
All costs are allocated between the expenditure categories of the stalet￿nt ol Financial Aclivi*'es on bases designed
lo reflect the uses of partiCLJlar resour¢es. Costs ￿lating to 8 Particular activity ore allo¢ated dire¢lly, while others are
apptsrtioned on an appropTi818 basis.
1.6 Tanglbl• Nx•d ass•ts
Tangible fixed assets ar8 initially measured al cost and subsequenly measured at cost, nel ol depreciation and any
impairment losses. Only assets with a valuè 01 £1.000 or mor& will bè ¢8Plt81ised.
Doprociation is r¢¢ognisod so as to wriic Ciff Ihc cost of OSGOt$ Icss thoir rosidual voluos ovcr thoir usoful livcs on tho
following bases..
Fixtures ond fillings
20% per annum $lro1ghl line
Thè gain or Ios8 arising on the dispo981 of 8n 8sset is det8rminad 88 the differencè bètwèèn the sale proc••dJ and the
carrying value of the 855et, and is reco9nised in Ihe statement of financial aclivities.
1.7 Impalrmfynt of fixgd a$$&ts
Al each rèptsrtlng end data, the charity reviews the carrylng amounls of Its langibl8 ass61$ to dit8rmln8 whether therè
is any indication Ih81 tho88 88sels h8V6 yuffarod gn imptyirm8nt loss. 11 any such indication èxists. the recoverable
amounl of the as68t is esilmalèd in order to delerrnine the extenl of the Impalment loss lif anyj.
1.8 Cash and caBh ?quivalent$
Cash and cash 6¥ulval&nls In¢ludg ¢a$h In hond. deposlts hdd 01 call wth banks. olh9r $hort-1grm Ilquld inv9Stmonls
with original maluriligs of three months orlgss, and bank overdrafts. Bank overdrarts are shown within borrowings in
current liabilities.
1.9 Flnancl31 Instrum&nts
The charity has elected lo apply the provisions of Section 11 'Basic Financial Instruments. and Section 12'01her
Financial Instwrnenls Issues, of FRS 102 to all of its financial instruments.
Financial inslruments are recognised in the charity's balance )heel when the charity becomes party to the contractual
provisions of Ihe inslrLJmenl
Financial assets and liabilities are offset, with the net arnounts presented in the financial stalemenls, when there 18 a
Iggally enforceable dghl lo sg1 off the re¢ognlsed amounts and Ihgre Is an inlonlion lo sfrllle on a n?1 basis or lo reallse
th8 asset and seille the liablily simultaneously.
14-

CITIZENS ADVICE SERVICE IN THE BOROUGH OF WIGAN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
A¢¢ounting policies
Icontinutdl
Basie financial •J*ets
Basic financial assets, which include debtors and cash and bank balenc£s, are inili£lly meaSU￿d at transaction price
induding Iransadion wsts and are subsequently ¢arrigd at amortis8d ¢osl using th& 8ffe¢tivg inlertrst method unless
the arrangement constitutes a linanGing Iransaclion. where the transaction is rnea5ured al the present value of the
future re￿ip1S discounted al a rnarkel rate of interest. Financk?l assets classified as receivable within one year are not
amorti99d.
Der￿Qg￿lI10n of financi41 asset$
Fin8n¢ial assets are derecognised only when the conlra¢tual rights lo the cash flows from the asset expire or are
settled. or when lh8 charity Iianslers th8 financial asset and substantially all th8 risks and rewards of ownership to
anolh8r entity, or il some significant risks and rewards of ownership ar8 retained bui control ol the asset has
Ir8nslerred to another paty that is ablÉ to $811 the a$sel In its entirely to an unrelated third p8rty.
Bas1¢ fln4n¢lal Ilabllllles
Basic financial liabilities, including creditors and bank loans are initially recogni5ed at transaction pri￿ unless the
arranggmenl ¢onslilules a finan¢ing transaction, wherg the d$bl instrum$nl is measured al Ihg prestrnl value ol Ihg
future payments discounted al a market rale ol interest. Financial liabilities classified as payable within one year ar8
not amortised.
Debt instrumen15 are subsequently carried al arnortised cost. using the effective intsre51 rale method.
Trdde cxedlton8 8re obllgatlons lo pay for goods or servlc85 Ihal have been acqulred In Ihe ortllnary course ol
operations from suppliers. Amounts payable are classified as current liabilities il payment 15 due wrthin one year or
Ipss. 11 not, they are presented as non-¢urrent liabilities. Tr¢de Credilorg are recognised initially at tronso¢lion pri￿ and
subsequgnily rveasuied al amorti$gd ￿$1 using the effg¢liv? inlerFsl rllglhod.
D6rneognlllon olfinanclalllabllltlos
Financial liabilib'es are d8recognised when the charity s conlraclual obligations expir8 or are discharged or cancelled.
1.10 Taxatlon
The charity is exempl from corporation tax on its charitsble ath'vilies.
1.11 Employe• b•ntrfits
The CDSI of any unused holiday enlitlemenl iy recogni￿1 in the period in which the employee's 5ervice5 are received.
Tgimina1ion bgnefils arg recognised imrnedial¢ly as on gxpgn$g whtrn Ihg charity is dgmonstrably wtnrnillgd lo
terminate the employment of an employee or to provide temiination benefits.
1.12 R•tir•m•nt b•n•fits
The pension tosts charged In the accounts represent the conlributlDns payable by the charity during the period.
The charity has also entared into a deliol funding agretrment and Ihtr company has racognised its liability lor thls
obli9ation a5 disclosed in note 12.
1.13 Leases
Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a
slraighl line basis over the term of the relev8nl lease.
15-

CITIZENS ADVICE SERVICE IN THE BOROUGH OF WIGAN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Crltlcal accounung estlmates and Sudgements
In the 8pplie8bon of the ch8rity'$ 8e¢ounting polioes, the trustees are required tts make judgen*nts. e$b"mgte$ and
assumptions about carrying atnounl of assets and liabilities that ale not readily apparenl from other sources. Th8
estirnates and associated assumption5 are based on hi5torlcal expèrfence and other lactors that are consldered to be
relevant. Actual iesulls may differ from these esllmates.
Thp p.*limAIp* And ijndprfying A88iJmptinnq Arg. rp.vipwpd nn An nnonino hAqi¢ Rp.vi*inn* In Aernijnlino p.8lim2ip.8 Arp
recogn159d in the perlod in which the estimate is rev158d where the revlsvjn affects only that perlod, or In the period ol
the revision and Tutur8 periths where the revision aff8cls both current and future periods. The trustees consider th8
company's share ol the pension s¢heme lo be a oiitical area of judgement and estimation as it is nol possible lor Ihe
comp8ny lo obtain sufficient inforrnalion lo &nable il lo aecount for the scharne as a defined benefit scherne as detaile
in note 12. Th8 ￿tuarial valuation, calculated by independent actuaries with input from managernenl, includes
assumptions such a5 discount rates, annual rates ol relum and mortslity rates. Thesa assumplons vary Irom tlme to
lime according lo pievailing economic conditions,
The truslees have also assessed the estlm81¢d Costs of future potential redundancles 8nd have included this eS￿Mate
within d8si9nated funds in Note 19.
Donationo and l&gacie8
Unr•strlct•d Unrestrfeted
funds
lundg
2024
2023
Donallon8 and g￿8
468.436
446,830
Donatlons and gllts
Don81ion$
Gronls re¢frivgd for cor? servl¢e$
Parher payment aranl
216
397.420
70.800
98
376,732
70,CQO
468,436
446,830
Charbtable actl¥ltle5
2D24
2023
En8rgy Advicè Programmè ond Big En#rgy Saving Network
Help lo Claim
Money Advice Service
Pen8ion Wise
Macmillan
37,B03
135,135
155,303
126.919
41,952
15,912
35.525
144,476
151,852
146,718
17,TT3
7,129
Atliertull ¢irid Leiyli Fuud Bdrik
513,024
503,473
All Incomo for both yèars raktgs 10 r8slrictad funds.
16-

CITIZENS ADVICE SERVICE IN THE BOROUGH OF WIGAN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Othfji tradlng actlvltlos
Unrestricted Unr•9trictèd
funds
lunds
2024
2023
Othtsr income
8,080
27.536
Inv•$tm¢nts
Unr•8trlcl•d Unr•#trlct•d
funds
lund8
2024
2023
Interest re¢eivoble
10,288
3,798
17-

CITIZENS ADVICE SERVICE IN THE BOROUGH OF WIGAN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charltable acto￿tIes
Unrestricted Restricted
fund$
funds
2024
Unrestrictod Restricted
Tololfunds
funds
2024
2023
Total
2023
2024
2023
Siaff eoste
Depreciation and impairrrenl
365,304
481,9JO
867,24J
378,424
441,J40
819,764
1,S35
8.552
17,962
17,907
S49
70,80D
194
1,648
13,918
18,687
40
1.729
10,200
31.880
36,594
589
70,800
2.114
8,844
25.782
15,519
12,2781
70,000
2,308
9.737
51,576
35.181
11,932
70,(X)O
S￿tt and volunteer costs
Office costs
Pr¢miso¥ Costs
Other
A9e UK costs
1,093
25,794
19,662
14,210
502.609
516,426
1.019.035
498,205
502,293
1.000.498
Share of governance costs
Isee noie 81
3,329
3,789
7,118
4.190
5,020
9,210
505,938
S20,215
1,026,153
502,395
507,313
1,009.708
An•ly¥i$ by lund
UnreslrS¢18d funds
Resliiclgd lundg
S05,938
505,938
520,215
502,395
502,395
507.313
520,215
507,313
505,938
520,215
1,026.153
502,395
507,313
1,009.708
Support cost•
Support ¢o¥t$ Governance
costs
2024
2023
Independent exaniner fees
Legal and prole55ional
5,000
2,118
5,000
2,118
4,190
5,020
7,118
7,118
9.210
Analy5ed between
Charitable activ￿e$
7,118
7,118
9.210
18-

CITIZENS ADVICE SERVICE IN THE BOROUGH OF WIGAN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Net movernent In funds
2024
2023
Th? net movamenl in fund$ 1$ ?taled after chorgirngllcredilingl,.
Fges payable lor the independent gxaminalion of Ihg charity's linanri81 sl81gm8nls
5,000
1,729
4,190
2,308
1.g02
Depreciation of owned tangible fixed assets
Los6 on disposal of tangible fixed assets
10 Tru$tg•8
Non¢ of tho Tr(Js1o￿ lor any persons connected with them) re¢eiv¢d any remuneration, benefits or expenses from
charity during th& y6ar.
11
Employws
2024
Nuinb•r
2023
NumI￿r
Employees
35
Employm•nt cosis
2024
2023
Wages and salafl85
Social se¢udly ￿81S
Other pension costs
772,580
65,984
28,679
733.TT8
58,052
27,934
867,243
819.764
Redundancy and lermlnallon payments lo¢alllng £13,341 w6re n)adg In the reporting p8ri0d.
There wgre no 9￿p10Y￿e$ whose annual rernuneralitsn was £60,000 or morg.
19-

CITIZENS ADVICE SERVICE IN THE BOROUGH OF WIGAN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
12 Penslon Scheme
The company palicipates in the scheme, a multi-employer scheme which provides benefits to some 638
non-8ssocl8led partlclpaling employers. The scheme Is a deflnad benefit scherne In the UK.11 Is nol pos$lbl& for the
company lo obtain sufficient information lo enable il lo 8ccounl for the scheme as a defined benefit scheme. Therefore
it accounls lor Ihè scheme as a defined conlribution scheme.
The scheme is subject lo the funding legislation outlined in the Pensions Act 2004 which came into force on 30
Dacembèr 2005. This, logèlh*r wilh dijcurngnls issuad by the Pgnsions Ragulator and Tgd)nical Actuarial Standards
15sued by the Financial FlepDrting Counril, Sel oijl the Irarnework lor funding defined benefit oGrvpalional pension
schemes in the UK.
Th& schemo is ¢L9ssifiod as a'lasl-man standino arrangom6nt'. Thorolora tho comp8ny is potonlially liable for othor
participating employers, obligations if Ihose employers are unab18 to meet their share of the sch8me delicil following
withdrawal from Ihe scheme. Participating employers are legally required to rnèet thèir share ol the scherne deficit on
an annuity purchase basis on withdrawal from th& scheme.
A full a¢tuarial v8lu81ion Igr Ihg scheme was carrifjd out 0130 S&pl¥mber 2020. This valuation $howo¢J 4s$gts of
£8QKJ.3m. liabiliti85 of £831.9rn and a d8ficil or £31.6m. To eliminate this funding shortfall, tlie Trustee has asked the
participating employers lo pay additional COntribut￿nS to the scheme os follows..
Deficit contribution8
From 1 April 2022 10 31 January 2025,.
£3,312,000 per annum Ipay8ble monthly)
Unless a Concession has begn agie8d with the Tru8189 the lem lo 31 J8nuary 2025 applies.
Nolo that th8 schome's previous valuallon was carriod out wlth an eff8cIIv8 date of JO Sept8m￿r 2017. This valualSon
showed assats of £794.9m, Ilabillti8s of £926.4m and a d81iclt of £131.Srn. To èllminattr thls lundlng shortfall, tha
Trustee asked thè partiClP8ting employ8rs to pay addition81 contributions lo Ihe scheme as follows..
Deficlt conlrlbutSons
Frorn 1 April 2019 10 30 Seplernber 2025..
£11,243,000 pèr annum Ipayabla rnonlhly and
incre85ing by 3°/0 eaGh on 181 April)
Thè recovery pl* contributions arè allocalad to èach particlpalng èmploy8r in linè with Ih8lr estlrnatèd sharé of the
S8rl8s 1 and Sert8s 2 schèma liabillties.
Where the scheme 1$ in d6ficil and where the company has agreed lo a d61icil funding arrangemtsnl the company
recognises a liability lor this obligation. The amounl recognised is the nei present value ol the deficit reduction
contributions payable under the agreement that relates lo the deficit. The present value is calculaled using the discount
Taltr Lk*iail¥d if) Ili¥sii disLlu¥urvs. Tli¥ uiiwiiidii)y vl disbuuiil ial¥ is as a fiiiaT)L¥ ¢usl.
31 March 2024
l£sl
31 March 2023
l£sl
31 March 2022
l£sl
Present value of provision
281
601
943
ASSUMPTIONS
31 March 2024
% per annum
5.31
31 March 2023
per annLJm
5.52
31 March 2022
Q/0 per annum
2.35
Rale ol discount
Thg discount rates shown above are the equivalent single discount rates which, when used lo discount the future
recovgry plan ¢ontribLJtions due, would 9lV& the samo r9BuIts as (Jsing a full AA eorporate bond yield curve to diw)unt
the same recovery plan conlribulions.
-20-

CITIZENS ADVICE SERVICE IN THE BOROUGH OF WIGAN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
13 Oth•i
2024
2023
Nel loss on disposal of tangible fixed assets
1,￿2
14 Tangible fixed aB8ets
FIx¢ur•A an
ffttlng8
Co•t
At 1 Apdl 2023
11,541
Al 31 March 2024
11,541
Depr*¢lallon and Impalrment
At 1 Ppril 2023
Depreciation Gh8rged in the ygar
1.729
At 81 M4r¢h 2024
8,￿3
Carrylng amount
At 31 March 2024
2,578
At 31 March 2023
4,307
15 Dobtors
2024
2023
Amounts falling due within one year..
Tradt debtors
Other debtors
Prapaym¥nts and accruéd Incom8
1,335
8,471
759
13,722
4,630
2,982
10,565
21.￿4
16 Credllors.. amounts falllng due wlthln ono y&•r
2024
2023
Trade creditors
Other taxation and Social security
Other creditors
AccruBls and defer￿d incorne
8.694
12,438
12,￿0
15.(K>Q
18,910
13,fj00
34,732
46,330
21

lx w co
) ¢0
ti>
0>
o?

(x
cro
* I

CITIZENS ADVICE SERVICE IN THE BOROUGH OF WIGAN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
18 Analysls of net assets between fund
UnroJtri¢tod
fund$
2024
At 31 March 2024-
Tangible gssels
Current assetsl{Iiabilitiesl
2,578
414.147
416.725
Unrè8tri¢tgd
funds
2023
At 31 March 2023:
Tangible assets
Current 8sstttsllliabililiesl
4.307
438,743
443,(
-24-

n>z
J ><
00
--j O

CITIZENS ADVICE SERVICE IN THE BOROUGH OF WIGAN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
20 Operatlng leg49e commltments
Al th$ reporting &ntl dale the charity had outstanding Commilwents for fulura minimum lease paymanls under
non-cancellable operating16a8&s, which fall du8 a8 follows=
2024
2023
Within one yèar
Bgtw8en two and five years
21.480
48.330
21.480
69,810
69.810
91,290
21
Rolat•d party transa¢tlons
There were no related party transactions during the year12023.' none).
22 Control
The charity 18 controlled by kne trustees.
23 Cash g•norat•d from op•ratlons
2024
2023
Delicil lor the year
126.3251
129,9731
Adjuylment8 for..
Investrnenl incorne r8cogni*d in state￿￿nt ol frnan¢ial ecfjvities
(Gainilloss ori disposal ol tdngible fixed assets
Depreciation and irnpairment of tangible fixed 85sets
110,2e81
13,7981
1.9)2
2,308
1,729
Mov¢menl$ in working capital..
Dtrcreas¥ in d¥blors
IDecrea5ellincrease in creditors
10,769
111,5961
108,772
11,130
Ca$h labsorbeil byllgener#t•d from opeiation•
135.7131
90.341
24 Analysls of changgs In not funds
At 1 Aprll 2023
Cash flowi At31 M4rch 2124
Cash at bank and Sn hand
463,739
125,4251
438.314
463,739
125.4251
438,314
-26-

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