REGISTERED COMPANY NUMBER: 02366214 (England and Wales)

REGISTERED CHARITY NUMBER: 701882

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Citizens Advice Service In The Borough

Of Wigan

Page

Report of the Trustees

1

to

8

Independent Examiner's Report

9

Statement of Financial Activities

10

Balance Sheet

11

to

12

Cash Flow Statement

13

Notes to the Cash Flow Statement

14

Notes to the Financial Statements

15

to

28

The Trustees present their report and accounts for the year ended 31 March 2026.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "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)" (as amended for accounting periods commencing from 1 January 2016).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Charitable Company's objectives are to promote any charitable purpose for the public benefit by the advancement of education, the protection and preservation of health and the relief of poverty, sickness and distress in particular, but without limitation, for the benefit of the community in the Borough of Wigan and surrounding areas. The trustees have had regard to the Charity Commission guidance on public benefit.

Vision and Mission

We live in a society where nobody is left behind, everyone is heard, and every individual is equipped to navigate life's challenges with confidence.

What we will do to achieve this is set out in our mission statement which is:

To support people's health & wellbeing through accessible, expert advice, provided at the earliest opportunity. We use local insight, gathered through data and local partnerships, to equip everyone with the confidence to move forward, and amplify the voices of our communities to drive systemic change.

Overview of Services

The Citizens Advice Service in the Borough of Wigan provides a Borough-wide advice and information service through a range of methods of delivery,and seeks to make its services available for all sections of the community in the Borough, and to provide services that are relevant to their needs. Services are the subject of delivery plans, agreed with the main funders.

The service is free, independent, impartial and confidential. It is accessible to anyone, regardless of age, disability, gender reassignment, marriage and civil partnership, pregnancy and maternity, race, religion or belief, sex, and sexual orientation.

The voluntary contribution

The Charitable Company relies on volunteers undertaking advice work, administrative support and governance, to enable us to deliver our services. The continued commitment and dedication of our volunteers is recognised with appreciation.

The Charitable Company's volunteers provided 1,488 administrative support hours and 9,588 advice hours during the year. The monetary value of the voluntary contribution to the Charitable Company is estimated at £146,146 for the year. This is not recorded in these financial statements.

ACHIEVEMENTS AND PERFORMANCE

The Charitable Company monitors its performance against requirements under contracts and service level agreements. Due to staff losses in the year, achievement of some project targets has been impacted. Recruitment and training has taken time but we are in a strong position going forward to achieve targets for the coming year. Good progress has continued to be made on the Strategic Business Development Programme, with staff satisfaction achieving high results in the year, and succession planning commencing for key roles.

During the year we have:

- Supported 11,050 unique clients with 37,387 issues

- Helped clients gain/maintain income equating to £5.7 million (based on an annualised equivalent)

- Provided advice to clients which resulted in almost £39k of other financial support in the form of reimbursements, services and loans

- Provided advice and casework support to clients with over £1.4 million of debt, resulting in over £1.3 million of debt written off, in addition to promoting money management through budgeting advice

- Continued our partnership working to benefit Wigan residents, taking part in income maximisation and energy efficiency awareness events

- Successfully bid for continued funding to provide energy advice to fuel poor households under the Energy Advice Programmes. This funding enabled us to provide advice and assistance to 256 individuals with switching energy suppliers, applications for grants, information about energy saving measures and problems with bills

- Received further funding to provide energy saving sessions to 50 residents in the community who wouldn't normally access support

- Continued delivering pensions guidance under the Government's Pension Wise service

- Continued to provide general advice in debt and welfare benefits and supported clients with Welfare Benefit Tribunal hearings via conference calls, in person and via written submissions

- Continued supporting people visiting Atherton & Leigh foodbanks to improve their financial situation by checking eligibility for benefits, supporting to apply, providing energy efficiency advice and referring into our debt advice service

- Continued to deliver Macmillan welfare benefits advice and casework to people living with cancer

- Undertook campaigning activities aimed at increasing knowledge and uptake of Healthy Start Vouchers and continued our communications to keep residents informed about cost of living support and other advice matters

- Successfully applied for 5 years funding from the National Lottery to provide outreach services across the Borough

- Supported Citizens Advice Manchester to deliver the Probation project

Channel Access

The breakdown of clients assisted by channel is shown below:

- 60.4% Telephone

- 33.7% In Person

- 4.9% Email

- 1.0% Other

Client Satisfaction

98.3% clients were satisfied with the service

As a member of Citizens Advice, the Charitable Company operates and implements the equal opportunities policies of the Association, and requests that all employees, volunteers and Board members accept and act in line with the policies. The Charitable Company operates an on-going cultural monitoring survey of its clients, covering disability, age, ethnicity and gender groups.

A summary of the results for 2025/26 is provided on the next page.

Client Profile for 2025/26

Ethnicity

85% White

4% Asian

7% Black

1% Mixed

3% Other

Gender

54% female

46% male

Disability / Long Term Health Condition

57% clients with a disability / LTH condition

Factors affecting the service

As we move forward, we continue to face some significant challenges. Residents are still struggling to manage financially and Council Tax debts once again were the top debt issue we supported clients with during 2025/26. Client queries are ever more complex and time consuming, whilst foodbanks and fuel vouchers have become lifelines, rather than emergency measures. There is a greater correlation between financial instability and a decline in community mental health, with more clients presenting with issues which go beyond advice.

In this climate, our service is never more needed, yet providing a service which meets demand is becoming increasingly harder in a climate of flat budgets, funding loss and rising organisational costs. On 31st March 2026, funding for the Pension Wise service ceased, with the Money and Pensions Service taking the service in house, after 11 years of Citizens Advice delivery. The Money and Pensions Service are also commissioning the Debt Advice Project, with Citizens Advice Manchester acting as the lead for a regional Citizens Advice bid. Additionally, Macmillan are ceasing to provide individual grants to organisations from 1st June 2026, and funding will instead be directed through a Regional Lead model.

The need to benchmark our salaries against other offices, will mean that our surplus reserves will need to be utilised in the coming year, leaving no contingency for unexpected costs. Our new 3 year Strategic Plan therefore, focusses on the need to work differently and draws on our resilience and ability to flex.

Strategic priorities

Our priorities for the planning period centres around 5 key themes, which are:

- Digital Transformation,

- Strong, Sustainable Teams

- Accessible Advice

- Communications & Influence

- Organisational Resilience

Our priorities over the next 12 months therefore are to:

- embrace new ways of working, utilising technology boldly but responsibly to use adviser time to best effect and support service development

- invest in our people to increase service provision and enhance quality

- have strong partnerships, ensuring marginalised people and those experiencing mental distress can access advice without barriers

- use communication tools effectively to inform and educate residents, and ensure their voices are heard

- have financial and operational resilience to support long-term service delivery

Acknowledgements

The Board of Directors gratefully acknowledges the support of our funders.

In 2025/26 these were:

- Wigan Council

- National Association of Citizens Advice Bureaux (Principal Grantors - the Money and Pensions Service, the Department for Business and Trade, and the Energy Supplier WHD initiative)

- Atherton and Leigh Foodbank (Principal Grantor - the Trussell trust),

- Macmillan

- The National Lottery Community Fund - Reaching Communities/Partnerships

- Citizens Advice Manchester (Principal Grantor - The Big Life Group)

FINANCIAL REVIEW

Financial position

The Statement of Financial Activities provides a summary of the Charity's Income and Expenditure for the year ended 31 March 2026.

Total income for the year increased to £980,878 (2024/25: £891,748), reflecting a stabilised and diversified funding position than the previous year. While some grants concluded as expected, the Charity successfully strengthened its income base through a combination of renewed, extended, and newly secured income streams. The Charity continued to receive core funding from Wigan Council, sustained support from national Citizens Advice grantors, and new multi-year investment from the National Lottery Community Fund. This mix of income streams has provided a firmer foundation for service continuity and future planning.

Restricted income rose to £508,380 (2024/25: £412,016), driven by renewed funding for the Money and Pensions Service Debt Advice Project, continued delivery of the Energy Advice Programme, and the first year of National Lottery Reaching Communities funding for the Community Advice Service. Unrestricted income remained steady at £472,498 (2024/25: £479,732), supported by investment income. As the lead provider of the Welfare Benefits and Debt contract from Wigan Council, a partner payment is made to Age UK Wigan Borough as a contractual requirement of this funding.

Expenditure for the year totalled £955,074 (2024/25: £884,462), with the majority relating to the direct delivery of services. Staffing costs accounted for £764,511 (80% of total expenditure), reflecting both the uplift in the National Living Wage and the increase in Employers National Insurance contributions, brought in by the Government. Average staff numbers increased slightly to 29 (2024/25: 28).

Alongside staffing, we continued to invest in our digital and IT infrastructure to ensure staff and volunteers have the tools needed to deliver high-quality advice across multiple channels. This included upgrades to equipment, improvements to remote-working capability, and enhancements to case?management and telephony systems.

The Charity ended the year with a net surplus of £25,804 , increasing total funds carried forward to £449,815 (2024/25: £424,011). Notably, this year-end position represents a significant outperformance against the original financial plan, with an anticipated budget deficit positioning with turnaround driven by successful funding stream activity and careful cost management throughout the year. Unrestricted reserves rose to £449,355, providing a more resilient financial position as we enter 2026/27. The Board continues to hold reserves equivalent to three months' redundancy and essential run costs, in line with policy and has also agreed the significant use of reserves for 2026/27 following a salary benchmarking exercise to support staff retention.

Looking ahead, we recognise that the external funding environment remains heavily challenging, with the cessation of Pension Wise delivery and changes to Macmillan's funding model creating uncertainty. However, the progress made this year in securing, extending and diversifying income streams, (including the newly secured multi-year Lottery funding and the Crisis Resilience Fund), places the Charity in a significantly stronger and more confident position providing an encouraging outlook. The Board of Trustees and Management Team remain committed to building on this momentum-pursuing new funding opportunities, strengthening partnerships, and investing strategically to ensure Citizens Advice Wigan Borough can continue to provide vital support to residents across our communities.

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.

National Association of Citizens Advice Bureaux (Citizens Advice)

The Charitable Company is a member of the National Association of Citizens Advice Bureaux (trading as Citizens Advice) and is subject to the terms and conditions of the Membership Agreement entered into with Citizens Advice.

Recruitment and appointment of the directors

The Articles of Association provide that the Directors shall consist of members who are elected and co-opted.

All Directors must retire from office at the third annual general meeting following the annual general meeting at which they were elected, but then may be re-elected.

The Directors retain overall responsibility and control of the process for recruiting members of the Board. Prospective directors are selected for their ability to make an effective contribution to the Charitable Company through their skills, knowledge and experience. In addition, consideration is given as to how representative the Board is of the community.

Organisational structure

The Board of Directors is responsible for:

- the overall control and conduct of the affairs of the Charitable Company

- establishing the strategic direction and the strategic objectives of the Charitable Company

- the determination of the terms of reference and the composition of Committees

- the review of Board Membership in accordance with the Memorandum and Articles of Association

- the financial viability of the Charitable Company, including financial policies and control, and,

- monitoring the performance of all the Charitable Company's functions, to ensure that it performs in accordance with legislative and regulatory requirements, and to the highest standards of probity, efficiency, effectiveness and service.

The Board of Directors may appoint committees to undertake various aspects of its work, but responsibility for matters that are so delegated remains with the full Board. The Board of Directors ensures that the committee structure of the Charitable Company is appropriate to the scope and nature of its operations and is capable of ensuring that its responsibilities can be properly controlled and conducted. There are no separate committees at the present time.

The delegation of managerial authority

The Board of Directors has resolved that the operational management of the affairs of the Charitable Company shall be delegated to the Chief Officer of the Charitable Company (L Kidston), with the Chief Officer being responsible to the Board for the proper conduct of the Charitable Company's operations. The Chief Officer must assist the Board to ensure that the Charitable Company's objectives are achieved.

Risk management

The Board of Directors has considered the significant risks which the Charitable Company faces. These are included in the Company's Risk Register and Business Continuity Plans.

The Board of Directors recognises that a balance needs to be achieved between benefits and risks, that is, between being concerned not only to prevent adverse situations from happening, but also to ensure that worthwhile changes do happen, and are not prevented by a disproportionate assessment of possible difficulties. The resources expended in mitigating a risk must be in proportion to its probable impact on the service.

In managing risks, the Board of Directors:

- identifies the risks which apply to the charity

- determines the likelihood and impact of the risk materialising

- considers how they can mitigate against each risk

- ensures effective controls are in place

- regularly reviews its risks throughout the year

Statement of Internal Control

The Board of Directors oversees the information security of all personal information of our clients, staff, funders and strategic partners which is processed. The Board, with the national Citizens Advice Service, holds joint responsibility for client data that is held in its case management system. An information assurance management team exists to ensure that the confidentiality, integrity and availability of all personal and sensitive data is maintained to a level which is compliant with the requirements of the UK General Data Protection Regulation and Data Protection Act 2018.

Performance & Quality Management

The Charitable Company's quality programme is applied to meet its responsibilities to clients, the community and its funders and other stakeholders to provide good quality advice and support services for Wigan Borough which are cost effective, fairly delivered and relevant to the community's needs.

Reserves, Depositing and Designated Funds

The Articles of Association of the Charitable Company make provision for the Board of Directors to invest monies not immediately required, in such investments or other assets as the Board in its complete discretion thinks fit, subject nevertheless to such conditions and consents as may be imposed or required by law.

In establishing its policy on the holding of reserves, the Board of Directors considers the following:

- Income and expenditure forecasts for the year

- Redundancy liabilities

- A risk assessment covering financial and operational matters, including the dependability of income sources, and the level and nature of expenditure commitments

- The Charitable Company's Strategic Plan and service developments arising under Citizens Advice requirements.

The Board of Directors has agreed to hold an amount in unrestricted reserves equivalent to three months salaries and other running costs (equates to £242,784 based on current known expenditure for 2026/27). The Board has also considered its financial responsibilities for redundancy provision and has deemed it prudent to set aside an amount for redundancy costs of £110,871. In addition, an amount equating to £61,152 of unrestricted funds has been set aside as designated funding. This funding includes £60,652 budgeted deficit for the year and £500 to help the Charitable Company meet its Health and Safety duties in respect of covering the eye tests of Display Screen users.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

02366214 (England and Wales)

Registered Charity number

701882

Registered office

Magnum House 33 Lord Street

Suite 2.1

Leigh

United Kingdom

WN7 1BY

Trustees

M A Blanchard Company Director

Mrs V S Burrows Proposition Manager - Financial Services

Ms B A Caren Registered Health Visitor

Miss S L Dunne Chartered Accountant

Mrs E C Fox Teacher

Dr L Higson-Bliss Lecturer

P Johnson Digital Customer Vulnerability Manager

Mrs B Jordan Manager/ Chartered Accountant

Miss K Oakes Solicitor

Mrs D Parkinson Patient And Public Health Manager (Nhs)

R Wild (appointed 24.3.26)

R M Brameld (appointed 24.3.26)

J Tomlinson (appointed 3.2.26)

Company Secretary

Ms L J Kidston

Independent Examiner

Voisey & Co LLP

Chartered Accountants

8 Winmarleigh Street

Warrington

Cheshire

WA1 1JW

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Citizens Advice Service In The Borough Of Wigan for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

-	select suitable accounting policies and then apply them consistently;

-	observe the methods and principles in the Charities SORP;

-	make judgements and estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the board of trustees on 4 August 2026 and signed on its behalf by:

Mrs B Jordan - Trustee

Independent examiner's report to the trustees of Citizens Advice Service In The Borough Of Wigan ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2026.

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 Institute of Chartered Accountants in England and Wales, 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.

Hayley Jardine BFP ACA

Voisey & Co LLP

Chartered Accountants

8 Winmarleigh Street

Warrington

Cheshire

WA1 1JW

11 August 2026

31.3.26

31.3.25

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

205

-

205

144

Charitable activities

5

Charitable activities

450,000

508,380

958,380

862,016

Other trading activities

3

9,183

-

9,183

16,934

Investment income

4

13,110

-

13,110

12,654

Total

472,498

508,380

980,878

891,748

EXPENDITURE ON

Charitable activities

6

Charitable activities

438,726

516,348

955,074

884,462

NET INCOME/(EXPENDITURE)

33,772

(7,968

)

25,804

7,286

Transfers between funds

17

(5,523

)

5,523

-

-

Net movement in funds

28,249

(2,445

)

25,804

7,286

RECONCILIATION OF FUNDS

Total funds brought forward

421,106

2,905

424,011

416,725

TOTAL FUNDS CARRIED FORWARD

449,355

460

449,815

424,011

31.3.26

31.3.25

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

CURRENT ASSETS

Debtors

14

58,967

-

58,967

62,046

Cash at bank and in hand

585,701

460

586,161

494,157

644,668

460

645,128

556,203

CREDITORS

Amounts falling due within one year

15

(195,313

)

-

(195,313

)

(132,192

)

NET CURRENT ASSETS

449,355

460

449,815

424,011

TOTAL ASSETS LESS CURRENT LIABILITIES

449,355

460

449,815

424,011

NET ASSETS

449,355

460

449,815

424,011

FUNDS

17

Unrestricted funds

449,355

421,106

Restricted funds

460

2,905

TOTAL FUNDS

449,815

424,011

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 4 August 2026 and were signed on its behalf by:

B Jordan - Trustee

Cash flows from operating activities

Cash generated from operations

1

92,004

55,843

Net cash provided by operating activities

92,004

55,843

Change in cash and cash equivalents in the reporting period

92,004

55,843

Cash and cash equivalents at the beginning of the reporting period

494,157

438,314

Cash and cash equivalents at the end of the reporting period

586,161

494,157

1.	RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

31.3.26

31.3.25

£

£

Net income for the reporting period (as per the Statement of Financial Activities)

25,804

7,286

Adjustments for:

Depreciation charges

-

2,578

Decrease/(increase) in debtors

3,079

(51,481

)

Increase in creditors

63,121

97,460

Net cash provided by operations

92,004

55,843

2.	ANALYSIS OF CHANGES IN NET FUNDS

At 1.4.25

Cash flow

At 31.3.26

£

£

£

Net cash

Cash at bank and in hand

494,157

92,004

586,161

494,157

92,004

586,161

Total

494,157

92,004

586,161

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.

The financial statements are presented in sterling, which is the functional currency of the charity. Monetary amounts are rounded to the nearest £.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting

estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. The trustees consider the company's share of the pension scheme to be a critical area of judgement and estimation as it is not possible for the company to obtain sufficient information to enable it to account for the scheme as a defined benefit scheme as detailed in note 12. The actuarial valuation, calculated by independent actuaries with input from management, includes assumptions such as discount rates, annual rates of return and mortality rates. These assumptions vary from time to time according to prevailing economic conditions.

The trustees have also assessed the estimated costs of future potential redundancies and have included this estimate within designated funds in Note 17.

Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific purpose.The purposes and uses of the designated funds are set out in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used.The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met,the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Trading activities relate to student placements and reimbursements made from other Citizens Advice Bureaux

for shared costs.

Bank interest is accounted for when received into the charity's bank account.

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a

third party, 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, including irrecoverable VAT is recognised on the accrual basis.

In particular, the policy for including items within charitable activities is as follows:

Charitable activities comprise those costs incurred by the charity in the delivery of its activities and services

for its beneficiaries. It includes both the costs that can be allocated directly to such activities and those costs

of an indirect nature necessary to support them.

All costs are allocated between the expenditure categories of the Statement of Financial Activities on bases

designed to reflect the uses of particular resources. Costs relating to a particular activity are allocated directly,while others are apportioned on an appropriate basis.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses. Only assets with a value of £1,000 or more will be capitalised.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings 20% per annum straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine

whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid

investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation

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

Pension costs and other post-retirement benefits

The pension costs charged in the accounts represent the contributions payable by the charity during the

period.

The charity has also entered into a deficit funding agreement and the company has recognised its liability for this obligation as disclosed in note 12.

Leases

Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.

Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Retirement benefits

The pension costs charged in the accounts represent the contributions payable by the charity during the

period.

The charity has also entered into a deficit funding agreement and the company has recognised its liability for this obligation as disclosed in note 12.

Leases

Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.

2.	DONATIONS AND LEGACIES

31.3.26

31.3.25

£

£

Donations

205

144

3.	OTHER TRADING ACTIVITIES

31.3.26

31.3.25

£

£

Other Income

9,183

7,062

Miscellaneous income

-

9,872

9,183

16,934

4.	INVESTMENT INCOME

31.3.26

31.3.25

£

£

Investment income

13,110

12,654

5.	INCOME FROM CHARITABLE ACTIVITIES

31.3.26

31.3.25

Activity

£

£

Grants

Charitable activities

958,380

862,016

Grants received, included in the above, are as follows:

31.3.26

31.3.25

£

£

Core services

379,200

379,200

Age UK partner payment grant

70,800

70,800

Money Advice Service

167,581

154,324

Energy Advice Programme and Big Energy Saving Network

29,695

33,581

Pension Wise

159,784

138,851

MacMillan

49,153

47,333

Atherton and Leigh Food Bank

37,927

37,927

Big Life Project

7,375

-

Community Advice Service

56,865

-

958,380

862,016

6.	CHARITABLE ACTIVITIES COSTS

Direct

Costs (see

note 7)

£

Charitable activities

955,074

Unrestricte d

Restricted

Unrestricte d

Restricted

funds

funds

Total

funds

funds

Total

2026

2026

2026

2025

2025

2025

£

£

£

£

£

£

Staff costs

313,074

451,437

764,511

352,935

370,301

723,236

Depreciation and impairment

-

-

-

2,578

-

2,578

Staff and volunteer costs

9,722

3,503

13,225

8,974

955

9,929

Office costs

17,179

21,161

38,340

16,311

12,471

28,782

Premises costs

15,619

18,954

34,573

44,401

16,697

39,098

Other

7,936

14,095

22,031

68

52

120

Age UK partner payment

70,800

-

70,800

70,800

-

70,800

434,330

509,150

943,480

474,067

400,476

874,543

Share of governance costs

4,395

7,199

11,594

5,497

4,422

9,919

438,725

516,349

955,074

479,564

404,898

884,462

Analysis by fund

Unrestricted funds

438,725

-

438,725

479,564

-

479,564

Restricted funds

-

516,349

516,349

-

404,898

404,898

438,725

516,349

955,074

479,564

404,898

884,462