19. Analysis of net assets between funds Unrestricted Restricted Total 2021 £’000 2020 £’000 2021 £’000 2020 £’000 2021 £’000 2020 £’000 Fund balances at 31 March are represented by: Fixed assets – intangible 1,431 1,798 - - 1,431 1,798 Fixed assets – tangible assets 36 91 - - 36 91 Current assets 29,917 25,327 17,084 18,259 47,001 43,586 Creditors: amounts falling due within one year (6,918) (4,985) (5,954) (8,253) (12,872) (13,238) Provisions (29,705) (19,904) - - (29,705) (19,904) Fund balance (5,239) 2,327 11,130 10,006 5,891 12,333 20. Local Citizens Advice network The financial statements record the income and expenditure of Citizens Advice. Individual local Citizens Advice network members are not consolidated within these accounts as they are independent legal entities funded directly and indirectly from their own sources and are accountable to their own members and funding bodies. 97 Financial Statements