REGISTERED COMPANY NUMBER: 04349637 (England and Wales)

REGISTERED CHARITY NUMBER: 1092972

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

PRESTON AND DISTRICT CITIZENS

ADVICE BUREAU

Page

Report of the Trustees

1

to

5

Independent Examiner's Report

6

Statement of Financial Activities

7

Balance Sheet

8

to

9

Notes to the Financial Statements

10

to

17

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Our aims are:

-To provide the advice people need for the problems they face;

-To improve the policies and practices that affect people's lives.

We provide free, confidential, independent advice to help people overcome their problems. We are a voice for our clients and consumers on the issues that matter to them. We value diversity, champion equality, and challenge discrimination and harassment

To meet these aims we deliver a range of advice and information services direct to the public across the city.

Preston & District Citizens Advice Bureau strives to provide individuals and communities with opportunities to achieve their full potential by providing accessible quality services, which alleviate poverty and inequality.

The Charity is committed to relieving injustice and creating an environment which values clients, staff and volunteers. Preston & Districts Citizens Advice Bureau aims to provide the advice people need for the problems they face and to improve the policies and practices that affect people's lives.

We are a local Charity and Company limited by guarantee serving the local communities of Preston & District. We belong to the largest multi-generic advice-giving network in the country. We are independent and provide free, confidential impartial advice to everyone regardless of race, gender, sexuality, religion, sexual orientation or disability.

We aim to give local people a service, which meets local needs, and which is flexible, and demand driven. We aim to understanding partners' goals and demonstrate effective and efficient use of resources. The Trustees meet at least four times per year plus the Annual General Meeting to manage the affairs of the Charity. When required an Executive Board meet with regard to Finance and Personnel, reporting to the main Trustees' meeting. Ms Saima Abrar and Ms Rayhana Hafejee, the Joint Chief Officers, are responsible for the daily running of the Charity. The Charity's work is carried out at its principal office at the Town Hall Annexe, Birley Street, Preston PR1 2QE by paid employees assisted by volunteers who give generously of their time.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

Paid and volunteer staff undertakes the Charity's work. The Advisers undertake a high quality-training programme. The generalist advice service provides individuals with information, advice and assistance in all areas including debt, housing, immigration and nationality, employment, welfare benefits, relationship breakdown, consumer, health, education and financial management. A case management system (CASEBOOK) and other software including QB Welfare Benefits calculation package support the Charity.

The Charity has again managed its resources with prudence to provide the community with a wide range of advice and information services at generalist and specialist levels and has secured external funding to enhance the core services. Bureau services are available five days per week.

This year the bureau generalist and specialist advice services have delivered telephone and webchat services and have taken the opportunities working with local partners to resume face to face services through outreach sessions held at host sites in community venues.

The Money Advice and Pensions Service, National WHO Energy Advice Programme, Cadent Fund and British Gas Energy Trust provide funding for debt advice and energy efficiency advice. The Money Advice and Fuel Poverty teams have been proactive in developing strong partnerships and links with the Lancashire Council, statutory and Voluntary organisations and the Council tax recovery Team and good working practices are in place to enable clients' problems to be dealt effectively and expediently.

Funding from MacMillan Fund is to support cancer patients and their families who face financial and other issues; funding from Yorkshire Building Society and UCLAN support our generalist advice services.

The Charity's Business and Development Plan covers the period 2024 to 2027. The overriding principle of the plan is to ensure services are accessible to all. Partnership working is one of the main priorities and the Charity actively supports local working with partners, from community, statutory and voluntary sectors.

Volunteer recruitment is ongoing with training being another key priority. We work with our national organisation to answer out of area calls through the national helpline Adviceline, Help to Claim project and the Debt Helpline. Staff and volunteers have adapted quickly to continue giving advice. We maintain business continuity with a combination of office and home working.

The challenges are opportunities; time to reflect and review how we respond to changing needs of our clients, services, and staff.

FINANCIAL REVIEW

Principal funding sources

Details of income and expenditure for the period are shown in the Statement of Financial Activities. The Charity receives a contribution to its core activities and help in kind from British Gas Trust Fund, McMillan trust Fund, Cadent and Yorkshire Building Society and receives restricted funding from the MaPS Mainstream Debt Advice to provide support for specialist face to face money advice.

Funds received from the MaPS Debt Advice Projects are restricted for use in the staffing and running of the designated specialist services and are not used for any other purpose.

Funding from the British Gas Energy Trust Fund is restricted for the use in staffing and running costs to provide debt advice, complete Trust Fund applications and provide energy efficiency advice service and are not used for any other purpose.

All restricted income is applied strictly in accordance with funder requirements.

As a registered charity the Bureau only makes authorised investments. As at the year-end date the Trustees considered that there were no funds available to invest. The Charity's investments are reviewed at least every twelve months.

Reserves policy

The Board aims to maintain sufficient reserves to meet operational commitments and manage unforeseen risks. It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to three month's expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Bureau's current activities while consideration is given to ways in which additional funds may be raised.

The Generalist fund comprises contributions from funders who support our money advice services and energy efficiency advice services including MAPS, British Gas Trust Fund, Lancashire County Council and Cadent with help in kind funding from Preston City Council.

The Equipment fund represents the value of tangible fixed assets held by the Charity.

This Redundancy fund is an amount designated by the Trustees. The value of the reserve represents funds required to meet the Charity's obligations to pay redundancy should it cease to operate.

This Project Exit fund is for the outreach and money advice projects specifically for implementing a three month exit strategy at the end of the funding periods to allow for exploration and bidding for other funding streams.

The Relocation fund is an amount designated by the Trustees to investigate the possibility of relocating the local office. The feasibility of purchasing suitable premises will be considered with the opportunity of renting surplus office space to other local voluntary organisations, if applicable. The review commenced in 2024/25. The Trustees will review the level of reserve in future years based on the viability of this project and the availability of surplus funds.

As a registered charity the Bureau only makes authorised investments.

As at the year-end date the Trustees considered that there were no funds available to invest.

The Charity's investments are reviewed at least every twelve months.

FUTURE DEVELOPMENT

The Charity is aware that it must continue to strengthen funding of its core services to be able to bid for external monies. The Charity is also aware that regional and national funding agencies view consortium bids more favourably.

Partnership work and consortium bids will be developed with Citizens Advice Bureaux in the Lancashire area as well as in partnership with other local organisations. Broadening the services, we offer and how we deliver these services is one of our prime objectives over the next year. To this end, it is recognised that our aim is to improve accessibility to the service using information technology including telephone provision and web chat and to develop different methods of access. The Charity is continually aiming to develop new projects to promote the concept of 'access for all'.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

It is registered as a charity under Charity Commission number 1092972. The Directors of the company are also charity trustees for the purposes of charity law and under the company's articles known as management committee members.

Recruitment and appointment of new trustees

The Board Members apart from one Trustee, who must be nominated by Preston City Council, appoint the Trustees, who are also all Directors of the company.

Re-appointment of Trustees is provided for under the normal Companies Act rules on an annual basis at the Charity's Annual General Meeting. The Trustee Board are mindful when appointing new Trustees of the skills and abilities required to run the Charity effectively. Following initial discussions with the Chair about the nature and purpose of the Charity potential new Trustees are nominated to the Trustee Board and duly elected to the board.

Organisational structure

The Board sets strategy and oversees governance, risk management, and financial responsibility. Day-to-day management is delegated to the joint Chief Officers, supported by paid staff and volunteers. The Charity utilises Citizens Advice quality standards, CASEBOOK case management including QB Welfare Benefits calculation package which support the Charity.

Induction and training of new trustees

At the time of their appointment new Trustees are provided with a pack of information including copies of the Charity's formal documents and latest financial information, together with copies of pertinent literature from the Charities Commission. The New Trustee Induction pack is provided by the Charity's national organisation and covers the following matters:.

Their legal responsibilities under charity and company law,

Safeguarding, data protection and confidentiality

Citizens Advice governance and operational requirements

An overview of the Charity’s strategic plan, funding, and risk framework.

Trustees are appointed in accordance with the governing document.

Risk management

The Charity has an annual budget approved by the Trustees. There is a regular consideration of the financial results by the Trustees including the review of variances from budget and comparison with benchmarks The appropriate segregation of duties and delegation of authority has been put into place and there is a regular consideration of new risks facing the charity and the steps needed to deal with these.

The Trustees review the major strategic, operational and financial risks facing the Charity. Key areas of focus include:

Funding stability and diversification;

Safeguarding and data protection;

Maintaining service quality and volunteer capacity;

IT security and cyber risk;

Compliance with Citizens Advice national standards.

Mitigation measures include internal controls, insurance, policies reviewed annually, secure case management systems, and staff/volunteer training.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

04349637 (England and Wales)

Registered Charity number

1092972

Registered office

Town Hall Annexe

Birley Street

Preston

Lancashire

PR1 2QE

Trustees

Trustees and Directors

Mr P Woodburn - Chair

Mr P Crowe - Vice Chair

Mrs J M Pearson - Elected Member/Treasurer

Mrs E Gregory - Elected Member

Mr M Bradley - Elected Member

Preston City Council Representative

Councillor Z Coupland

Company Secretary

Mrs J M Pearson

Independent Examiner

D. Miller FCCA

Miller Roskell Limited

17 Victoria Road East

Thornton Cleveleys

Lancashire

FY5 5HT

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 5 November 2025 and signed on its behalf by:

P Woodburn - Trustee

Independent examiner's report to the trustees of Preston And District Citizens Advice Bureau ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts 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 your 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 your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, 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:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts 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

4.

the accounts 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.

D. Miller FCCA

The Association of Chartered Certified Accountants

Miller Roskell Limited

17 Victoria Road East

Thornton Cleveleys

Lancashire

FY5 5HT

5 November 2025

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Charitable activities

Generalist

141,725

-

141,725

164,002

Money advice

-

55,860

55,860

47,196

British Gas Energy Trust

-

126,700

126,700

94,800

Yorkshire Building Society

-

19,716

19,716

18,900

Cadent

39,416

-

39,416

39,000

MacMillan

24,723

-

24,723

26,277

Investment income

-

-

-

-

Other income

8,987

2,520

11,507

6,350

Total

214,851

204,796

419,647

396,525

EXPENDITURE ON

Charitable activities

Generalist

41,911

-

41,911

42,801

Money advice

-

55,860

55,860

47,196

Equipment

50

-

50

66

British Gas Energy Trust

-

129,221

129,221

94,800

Yorkshire Building Society

-

19,715

19,715

18,900

Cadent

39,417

-

39,417

39,000

MacMillan

24,723

-

24,723

26,277

Total

106,101

204,796

310,897

269,040

NET INCOME

108,750

-

108,750

127,485

RECONCILIATION OF FUNDS

Total funds brought forward

267,333

-

267,333

139,848

TOTAL FUNDS CARRIED FORWARD

376,083

-

376,083

267,333

2025

2024

Notes

£

£

FIXED ASSETS

Tangible assets

5

150

200

CURRENT ASSETS

Debtors

6

26,388

76,872

Cash at bank

373,702

289,382

400,090

366,254

CREDITORS

Amounts falling due within one year

7

(24,157

)

(99,121

)

NET CURRENT ASSETS

375,933

267,133

TOTAL ASSETS LESS CURRENT LIABILITIES

376,083

267,333

NET ASSETS

376,083

267,333

FUNDS

9

Unrestricted funds:

Generalist

56,933

46,133

Equipment

150

200

Redundancy

44,000

46,000

Project Exit

75,000

75,000

Relocation Fund

200,000

100,000

376,083

267,333

TOTAL FUNDS

376,083

267,333

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 5 November 2025 and were signed on its behalf by:

P Woodburn - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

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

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025

2024

£

£

Depreciation - owned assets

50

66

3.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Payments of £2,820 (2024: £4,035) were made to Mrs J M Pearson, a Trustee, in respect of consultancy services provided.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

4.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Charitable activities

Generalist

164,002

-

164,002

Money advice

-

47,196

47,196

British Gas Energy Trust

-

94,800

94,800

Yorkshire Building Society

-

18,900

18,900

Cadent

39,000

-

39,000

MacMillan

26,277

-

26,277

Other income

6,350

-

6,350

Total

235,629

160,896

396,525

EXPENDITURE ON

Charitable activities

Generalist

42,801

-

42,801

Money advice

-

47,196

47,196

Equipment

66

-

66

British Gas Energy Trust

-

94,800

94,800

Yorkshire Building Society

-

18,900

18,900

Cadent

39,000

-

39,000

MacMillan

26,277

-

26,277

Total

108,144

160,896

269,040

NET INCOME

127,485

-

127,485

RECONCILIATION OF FUNDS

Total funds brought forward

139,848

-

139,848

TOTAL FUNDS CARRIED FORWARD

267,333

-

267,333

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024 and 31 March 2025

5,546

30,354

35,900

DEPRECIATION

At 1 April 2024

5,505

30,195

35,700

Charge for year

10

40

50

At 31 March 2025

5,515

30,235

35,750

NET BOOK VALUE

At 31 March 2025

31

119

150

At 31 March 2024

41

159

200

6.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

24,673

75,853

Prepayments and accrued income

1,715

1,019

26,388

76,872

7.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2,228

2,935

Social security and other taxes

3,348

2,924

Other creditors

18,581

93,262

24,157

99,121

8.	ANALYSIS OF NET ASSETS BETWEEN FUNDS

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

£

£

£

£

Fixed assets

150

-

150

200

Current assets

400,090

-

400,090

366,254

Current liabilities

(24,157

)

-

(24,157

)

(99,121

)

376,083

-

376,083

267,333

9.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1.4.24

in funds

funds

31.3.25

£

£

£

£

Unrestricted funds

Generalist

46,133

108,800

(98,000

)

56,933

Equipment

200

(50

)

-

150

Redundancy

46,000

-

(2,000

)

44,000

Project Exit

75,000

-

-

75,000

Relocation Fund

100,000

-

100,000

200,000

267,333

108,750

-

376,083

TOTAL FUNDS

267,333

108,750

-

376,083

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

Generalist

150,711

(41,911

)

108,800

Equipment

-

(50

)

(50

)

Cadent

39,417

(39,417

)

-

MacMillan

24,723

(24,723

)

-

214,851

(106,101

)

108,750

Restricted funds

Money advice

55,860

(55,860

)

-

Britsh Gas Energy Trust

129,221

(129,221

)

-

Yorkshire Building Society

19,715

(19,715

)

-

204,796

(204,796

)

-

TOTAL FUNDS

419,647

(310,897

)

108,750

Comparatives for movement in funds

Net

Transfers

movement

between

At

At 1.4.23

in funds

funds

31.3.24

£

£

£

£

Unrestricted funds

Generalist

41,379

127,551

(122,797

)

46,133

Equipment

266

(66

)

-

200

Redundancy

33,203

-

12,797

46,000

Project Exit

65,000

-

10,000

75,000

Relocation Fund

-

-

100,000

100,000

139,848

127,485

-

267,333

TOTAL FUNDS

139,848

127,485

-

267,333

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

Generalist

170,352

(42,801

)

127,551

Equipment

-

(66

)

(66

)

Cadent

39,000

(39,000

)

-

MacMillan

26,277

(26,277

)

-

235,629

(108,144

)

127,485

Restricted funds

Money advice

47,196

(47,196

)

-

Britsh Gas Energy Trust

94,800

(94,800

)

-

Yorkshire Building Society

18,900

(18,900

)

-

160,896

(160,896

)

-

TOTAL FUNDS

396,525

(269,040

)

127,485

A current year 12 months and prior year 12 months combined position is as follows:

Net

Transfers

movement

between

At

At 1.4.23

in funds

funds

31.3.25

£

£

£

£

Unrestricted funds

Generalist

41,379

236,351

(220,797

)

56,933

Equipment

266

(116

)

-

150

Redundancy

33,203

-

10,797

44,000

Project Exit

65,000

-

10,000

75,000

Relocation Fund

-

-

200,000

200,000

139,848

236,235

-

376,083

TOTAL FUNDS

139,848

236,235

-

376,083