23. Related party transactions Citizens Advice Limited is a subsidiary company owned by Citizens Advice and all Citizens Advice non-charitable trading is conducted through it. The directors are the National Association of Citizens Advice Bureaux, Warren Buckley, Lucinda Bell and Michele Shambrook. During the year ended 31 March 2021, it made a surplus before Gift Aid of £55,271 (2020: £8,103). At 31 March 2021, Citizens Advice Limited (company number 1652053) owed £222,528 to Citizens Advice (2020: £122,329). The accounts for the year ended 31 March 2021 were approved on 27 July 2021. A subsidiary company was registered on 4 April 2008, Citizens Advice Management Services, to provide management services to the local Citizens Advice network members. There were no financial transactions or balances in the year to 31 March 2021 (2020: none). The subsidiary’s directors applied to dissolve the company on 27 February 2020. The notice for voluntary strike-off was published on 10 March 2020 and the company was formally dissolved on 29 September 2020. Citizens Advice International is a company which was registered in Belgium on 6 December 2004. Although not a related party under FRS 102, it is included here due to the connection of name and objectives. It was established to provide support to Citizens Advice organisations throughout the world. No charge has been made for any expenditure incurred by Citizens Advice on behalf of Citizens Advice International during the year.On 31 March 2021, Citizens Advice owed Citizens Advice International £nil (2020: £nil). Citizens Advice International is not consolidated into the accounts as it is a separate entity and Citizens Advice does not have the power to control it. NACAB Pension Trustees Limited is a company limited by guarantee and is the corporate Trustee of the NACAB Pension & Assurance Plan (1991). Citizens Advice is the sole member of this company. This subsidiary was incorporated on 14 February 2017. There were no financial transactions or balances in the year to 31 March 2021. 24. Company limited by guarantee Citizens Advice is a registered charity and a company limited by guarantee. All local Citizens Advice are members of Citizens Advice and there are no other members. The maximum liability of each member is limited to £1. The trustees have no liability. 100 Financial Statements