**REGISTERED CHARITY NUMBER: SC000930** ## **Report of the Trustees and** **Financial Statements for the Year Ended 31 March 2025** ## **for** **Bridgeton Citizens Advice Bureau** 24 Herbert Street Glasgow G20 6NB Brett Nicholls Associates Herbert House **Bridgeton Citizens Advice Bureau** ## **Contents of the Financial Statements for the Year Ended 31 March 2025** ||**Page**| |---|---| |**Reference and Administrative Details**|1| |**Report of the Trustees**|2 to 4| |**Independent Examiner's Report**|5| |**Statement of Financial Activities**|6| |**Balance Sheet**|7| |**Notes to the Financial Statements**|8 to 15| Bridgeton Citizons Advice Bureau Reference and Administrative Details for the Year Ended 31 March 2025 TRUSTEES PRINCIPAL ADDRESS REGISTERED CHARITY NUMBER SC000930 INDEPENDENT EXAMINER Davld Nlcholl8 FCCA Brett Nicholls Associates Herbert House 24 Herbert street Glasgow G20 6NB BANKERS Vlrgln Money Baillleston Branch 47 Maln Street Glasgow G69 6SQ Page 1 **Bridgeton Citizens Advice Bureau** ## **Report of the Trustees for the Year Ended 31 March 2025** The trustees 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** ## **Objectives and aims** The charity's object is for a Citizens Advice Bureau to be established for the purpose of benefitting the community of Glasgow in Bridgeton, Calton and Dalmarnock and related areas (hereinafter called the 'area of benefit'): (a) by advancing the education of the public in matters relating to mental, physical and social welfare. (b) by relieving poverty. The principal activities are to provide advice and information on a range of subjects and to provide representation for members of the public. ## **ACHIEVEMENT AND PERFORMANCE Charitable activities** Throughout 2024-25, the Bureau has continued to assist our communities in response to the continuing impact of the cost-of-living crisis. This ongoing crisis has had a significant impact on communities already experiencing deep poverty. In the last year, the Bureau has had to address the challenges of increasing demand with a decreasing budget and limited resources. It is an achievement that the Bureau has continued to deliver a quality advice service with representation to an increasing number of clients with more complex issues within the context of real term year on year cuts. The impact of the ongoing cost-of-living crisis continues to be profoundly felt by our clients. Over the last year our Bureau advisers have dealt with over 3498 client contacts and more than 10,470 issues. This reflects the increasing complexity of the caseload and our belief that we have reached capacity in our current service delivery model. To meet the ongoing and increasing demands that we face, there needs to be a substantial investment in the bureau service. The issues presented at the Bureau range from requests for form filling to more complex assets that can involve not only lengthy negotiations with third parties but also the use of interpreting services. **Benefits** accounted for 44% of all issues presented at the bureau. Once again, a significant number of benefit issues (2173 or 48%) concerned health related benefits. The Bureau assisted with 769 benefit applications, dealt with 136 appeal issues, 244 mandatory reconsideration issues and represented 15 clients at Tribunals. This number is consistent with previous years and also reflects the changes to the benefit system in Scotland. Scottish benefits, in particular disability benefits, have had a long lead in time and appeals have taken longer to get to the Tribunal stage. **Debt issues** accounted for 11% of the total issues presented to the bureau. Council Tax arrears was the highest debt issue accounting for 297 issues or 22%. Minimal Asset Process (Bankruptcy) was the second highest issue with 166 issues. Fuel arrears was the third highest debt issue accounting for 148 issues or 12 %). Credit and Store cards was the fourth highest debt issue (115 issues or 9%) for our clients. The Bureau assisted clients to renegotiate **£143,253.09** of debt. Page 2 **Bridgeton Citizens Advice Bureau** ## **Report of the Trustees for the Year Ended 31 March 2025** ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** The Bureau also represented over 15 clients at Benefit Appeal and Employment tribunals securing **£45,304.80** in Client Financial Gains. In total, the Bureau assisted Glasgow citizens to secure over **£1,624,760.45** in additional income throughout the year. This in turn is fed back into the local area and significantly boosts the local economy. The **Patient Advice Support Service** is predominantly delivered via the national helpline. However, the adviser provides a service at our outreaches at the Hospitals providing a face-to-face service. The PASS worker in Bridgeton has dealt with 242 **issues within the Bureau** in the reporting period. This does not include the issues dealt with on the national phone line. The Bureau has continued to provide advice to those recovering from addictions within the **Recovery Café** setting. The service delivery is very different from a usual bureau advice setting and encourages confidence with the Recovery Café visitors. Bridgeton CAB provides the service in the RENEW Café in the Calton. The Bureau also received funding from the Scottish Government via CAS to mitigate the impact of welfare reform. This has allowed the Bureau to increase the number of appointment sessions available each week and the provision of support to our volunteers in this period. During the period, we have provided drop-in over two days in the week, and this has proved popular with the clients. The Bureau will continue to monitor the increasing demand for face- to-face drop in and extend this service over additional days if required. The bureau continues to deliver the Financial Inclusion Support Officer in schools project in partnership with other advice agencies. The project is making a significant contribution to tackling child poverty in the areas over the six schools that the FISO worker is located. The FISO worker realised **£348,123.53 in client financial gain** and negotiated **£20,043.20** of debt. The Bureau also delivers advice at the Townhead Medical Centre one day per week as part of the Welfare Advice in Health Practices. Our adviser is embedded within the GP surgery and can provide advice and information on welfare benefits and debt. The WAHP adviser realised **£108,316.33** in client financial gain. ## **FINANCIAL REVIEW** ## **Financial position** The Charity incurred a net deficit of -£22,401 for the year ended 31 March 2025 (2024: net deficit -£41,969). At 31 March 2025 reserves stood at £140,090 (2024: £162,491), with £32,495 of these being restricted (2024: £39,872), £107,595 of these being unrestricted general reserves (2024: £122,619). ## **Principal funding sources** Glasgow City Council, the Greater Glasgow & Clyde PASS Consortium, Scottish Government, Citizens Advice Scotland, The National Lottery, Bank of Scotland Foundation, Money Matters,The Clothworkers Foundation, GEMAP Scotland Ltd, Glasgow South East Foodbank and Robertson Trust provide the main sources of funding. ## **Reserves policy** The Management Committee consider that the general reserve should consist of the following key elements. (i) Allowing for closure costs in the event of it no longer receiving funding, this would require payment of staff redundancy currently estimated at £59,553 (2024: £48,684), and the orderly run down of its services generally estimated at being up to 3 months running costs £106,790 (2024: £99,989) For the year under review this puts the target level at £166,343 (2024: £148,673), at 31 March 2025 the charity held unrestricted reserves of £107,595 (2024: £122,619). The Trustees are aware that that this policy is not being met and aim to build unrestricted reserves through income generation. (ii) The general reserves allow for the Bureau to meet its ongoing commitments. (iii) The restricted reserves are for future use on the specified projects. Page 3 Bridgeton Citizons Advice Bureau Report of the Trustees forthe Year Ended 31 March 2025 FUTURE PLANS The Bureau wlll contlnu8 to provlde Inforniatlon. advlce and representalon to the local communlty and provlde tralnlng and experience for local volunteers. We VAII contlnue to explore new ways to reach those need our servlces. We will continue to develop our service delivery with a mulkn'.channel approach. While we wll seek to deliver our services in a manner suitable to our clients. we are aware that there are still a significant number of Glasgow citizens who are 'digitally excluded, and find it challenging lo maintain a digital presence. There are also vulnerable clients who struggle with daily activities never mlnd the internet. It Is especlally important that the rush to provide a more dlverse service does not bypass those Indlvlduals. Face to face advlce remalns an Important aspect of our work and our s8Nlce dellvery. The loss of It for a tlme demonstrated just how important and vital such contact is not only for the client but also for the adviser. We will continue to maintain our dropin option for our clients and will seek to expand it when appropriate. Demand for the service reflects client preference for face to face and for the flexibility offered by dropin. We wlll contlnue to Invest In our people. Tralnlng and ongolng development of our staff and volunteers Is Important for the growth of our team and our organlsalon. Though the realism of our budget pla￿S restralnts on the extemal tralnlng that we can provkl8 to our volunteers and staff w8 wlll contlnu8 to look at Innovatlve dèllvery mèll￿d9. The demand for our servlce over the next year Is Ilkely to remaln hbgh. The Bureau has always recognlsed the Importance of partnershlp and collaboratlve worklng, and we wlll conttnue to bulld relationships to Improve our accessibility and reach wlthin our communities. We are tommltted to seeklng the vlews of our ¢ommunltles and our partners règardlng our seNl¢es and we wlll ¢ontlnue to develop our Clt&ens Vlews modél that consults wlth our communltlès. developlng volunteerlng opportunlles and govèmancè Input. We recognlse that our ftrture plans requlre secure fundlng. The hlghest prlorlty vlll be glven to secudng addltlonal fundlng for our core actlvltles and dIverS￿Ing where posslble our fundlng provlslon. The contlnued dellvery ol a free. Independent, and quallty assured servlce remalns the utmost prloty for the Bureau. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng documenl The organlsatlon Is unlncorporated and Is governed by Its Constitutlon. Recrultment and appolntment of new trustees The Management Commlttee Is recrulted from the local communlty and Is appolnted at Ihe AGM. Organlsallonal struclure The Bureau Is admlnlslered by the Manager who reports to tho Management Commlttee. The remalnlng staff are employed In the Bureau. We are also grateful to the volunteers who asslst ￿th the Bureau. Frank Mosson Is tho Bur8au Manger supported by Stuart Armstrong and Lynsey Stovenson. Inductlon and tralnlng of new trustees New commlttee members are glven a handbook whlch explalns thelr role and responslblllty and further tralnlng Is avallable from C￿1zenS Advlce Scotland. Key management remunerallon In the opinion of the trustees there is three mgmbgrs of key management; the Manager. Adminislralor and Session Supervisor. This post was paid a gross salary of £101.008 during the year to 31 March 2025 {2024: £94.071). Related partles The Bureau Is an Independent organlsatlon whlch Is a member of Cltlzens Advlce SColar￿. Rlsk management The Management Committee have a duty to identify arKI review the rlsks to which the Charlty Is exp¢)sed to ensure appropriate controls are in place to provide reasow." "nst fraud and error. 17112/2025 ADDroved bv order ofthe board oftrustees on.......... .and signed on its behalf by. Page 4 Independent Examiner's Report to the Trustoes of Bridgeton Citizens Advice Bureau I report on the accounts for the year ended 31 March 2025 set out on pages six to fifteen. Respeetlve responslbllltles of trustees and examlner The charlty's trustees are responslble for the preparatlon of the accounts In accordance wlth the tems of the Charltles and Trustee Investment {Scotlandl Act 2005 and the Charities Accounts (Scotlandl Regulations 2006 las amended). The charity's trustees consider that the audit requirement of Regulatbon 10{1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibilty to examine the accounts as required under Section 4411 }Icl of the Acl and lo state whether particular matters have come to my attention. Basls of the Independent exarnlnerfs report My examlnatlon was earned out In accordance wlth Regulatlon 11 of the Charitles Accounts (Scotland) Regulatlons 2006. An examlnallon Includes a revlew of the accountlng records kept by the charfty and a comparlson of the accounts presented wlth those records. It also Includes consideration of any unusual items or disclosures in th8 accounts, and seeking explanations from you as trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent examlnevs statement In connecllon wlth my examlnation. no matt8r has come to my atten￿On . 11) whlch gfves me reasonable cause to bellev8 that. In any materlal r8SPeCt. Ihe requlrem8nts to keep accounting records in accordance with Sectlon 4411 Ila) of the 2005 Act and Regulallon 4 of the 2006 Accounts Regulations.. and to prepare accounts whlch accord wrth the accountlrvJ records and to comply wlth Regulatlon 8 of the 2006 Accounts Regulatlons have not been mel.. or 12) to which. In my oplnion. attenllon should be drawn In order lo enable a prop8r understandlng of th8 accounts to be Page 5 **Bridgeton Citizens Advice Bureau** ## **Statement of Financial Activities for the Year Ended 31 March 2025** |**INCOME AND ENDOWMENTS FROM**
**Notes**
**Unrestricted**
**funds**
**£**

Donations and legacies
2
30,000
**Charitable activities**
Advice & Information Activities
4
-
Investment income
3
209
**Total**
30,209
**EXPENDITURE ON**
**Charitable activities**
5
Advice & Information Activities
45,233
**NET INCOME/(EXPENDITURE)**
(15,024)
**RECONCILIATION OF FUNDS**
Total funds brought forward
122,619
**TOTAL FUNDS CARRIED FORWARD**
107,595|**Restricted**
**funds**
**£**
291,856
77,695
-
369,551
376,928
(7,377)
39,872
32,495|**2025**
**Total**
**funds**
**£**
321,856
77,695
209
399,760
422,161
(22,401)
162,491
140,090|**2024**
**Total**
**funds**
**£**
304,897
52,912
182
357,991
399,960
(41,969)
204,460
162,491| |---|---|---|---| ## **CONTINUING OPERATIONS** This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities in both years. Comparative figures from the previous years by fund type are shown in Note 10. The notes on pages 8 to 15 form part of these financial statements Page 6 Bridgeton Citizons Advice Bureau Balance Sheet 31 March 2025 2025 2024 Notes FIXED ASSETS Tangible assets 39,872 CURRENT ASSETS Debtors Cash at bank 12 29.258 150 125 43.703 179.383 138.726 CREDITORS Amounts falling due wthin one year 13 (39,293) (16,107) NET CURRENT ASSErs TOTAL ASSETS LESS CURRENT UABILrriES 140.090 162.491 NET Assrrs FUNDS Unreslricled funds Restricted fvnds 15 107.595 122.619 TOTAL FUNDS The financlal $tatsments V￿re approved by lh6 Board of Trustses and authorlsed for Imuo on .17/1212025 .and wore slgnod on Its behalf by: The notes on pages 8 to 15 form part of these financial statements Page 7 **Bridgeton Citizens Advice Bureau** **Notes to the Financial Statements for the Year Ended 31 March 2025** ## **1. ACCOUNTING POLICIES** ## **General information** Bridgeton Citizens Advice Bureau ("the charity") is an unincorporated association governed by its constitution. It was registered as a charity in Scotland (registered number SC000930) on 20 May 1985. Its registered address is 30 Main Street, Bridgeton, Glasgow, G40 1HA. ## **Basis of preparing the financial statements** The financial statements of the charity, 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 Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value. The financial statements are prepared on an accruals basis, and on a going concern basis, in accordance with: - the Charities and Trustee Investment (Scotland) Act 2005; - Regulation 8 (Statement of account - Fully accrued accounts) of The Charities Accounts (Scotland) Regulations 2006; - the Financial Reporting Standard applicable in the UK and Republic of Ireland, published in March 2018 ("FRS 102"), to the extent that it applies to small entities and public benefit entities; - '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, published in October 2019 (FRS 102)' ("the Charities SORP"); - UK Generally Accepted Accounting Practice; and - the historical cost convention. The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value, unless otherwise stated in the relevant accounting policy. The financial statements are presented in UK sterling, which is the charity's functional currency, and rounded to the nearest pound. There have been no changes to the basis of preparation this financial year or to the previous financial year's financial statements. ## **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. - Improvements to property 16.67% per annum of net book value Office Equipment - 20% on cost Fixtures and fittings - 20% on cost Computer equipment - 20% on cost ## **Taxation** Bridgeton Citizens Advice Bureau is a charity within the meaning of Section 467 of the Corporation Tax Act 2010. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 and section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied for charitable purposes only. Page 8 continued... **Bridgeton Citizens Advice Bureau** **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **1. ACCOUNTING POLICIES - continued** ## **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. ## **Hire purchase and leasing commitments** Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. ## **Pension costs and other post-retirement benefits** The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ## **Cash at bank and cash in hand** Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. ## **Debtors** Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## **Creditors and provisions** Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. ## **Financial instruments** The charity has financial assets and financial liabilities that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. ## **Going Concern** The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. ## **2. DONATIONS AND LEGACIES** |Grants
Grants received, included in the above, are as follows:
Citizens Advice Scotland
Glasgow City Council - TSF
Robertson Trust
Bank of Scotland Foundation
Glasgow South East Foodbank
GCC - Translation
Trussell Trust
Glasgow North West Citizens Advice- WAHP
The National Lottery
Clothworker Foundation
Glasgow City Council|**2025**
**£**
321,856
**2025**
**£**
92,342
82,836
30,000
14,625
19,893
2,800
16,000
17,333
2,708
7,500
35,819
321,856|**2024**
**£**
304,897
**2024**
**£**
146,051
82,836
30,000
14,625
17,545
1,840
12,000
-
-
-
-| |---|---|---| |||304,897| Grants received, included in the above, are as follows: Page 9 continued... **Bridgeton Citizens Advice Bureau** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** |**3.**
**INVESTMENT INCOME**
Deposit account interest
**4.**
**INCOME FROM CHARITABLE ACTIVITIES**
**Activity**
Grants
Advice & Information Activities
Grants received, included in the above, are as follows:
PASS Consortium
CAS - FISO
**5.**
**CHARITABLE ACTIVITIES COSTS**
**Direct**
**Costs (see**
Advice & Information Activities
**note 6)**
**£**
419,161
**6.**
**DIRECT COSTS OF CHARITABLE ACTIVITIES**
Staff costs
Rent
Rates and water
Insurance
Light and heat
Telephone
Sundries
Translation Services
Staff & Volunteer Expenses
Subscriptions
Post, Stationery & Photocopier
Computer Maintenance
Repairs & Maintenance
Legal & Professional Fees
Payments to Other Bureaus
Consultancy Fees
Licenses and permits
Payroll Fees
Travel Expenses
Depreciation|**2025**
**£**
209
**2025**
**£**
77,695
**2025**
**£**
38,304
39,391
77,695
**Support**
**costs (see**
**note 7)**
**£**
3,000

**2025**
**£**
301,626
24,759
3,157
3,035
5,664
3,122
200
351
3,913
4,836
9,865
7,954
1,847
3,000
2,564
-
207
2,482
707
39,872

419,161
|**2024**
**£**
182
**2024**
**£**
52,912
**2024**
**£**
38,329
14,583
52,912
**Totals**
**£**
422,161
**2024**
**£**
272,654
23,289
2,598
2,973
2,107
2,509
1,439
-
458
3,322
7,223
8,323
6,163
7,761
-
16,000
-
-
-
40,371| |---|---|---| |||
397,190| Page 10 continued... **Bridgeton Citizens Advice Bureau** **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **7. SUPPORT COSTS** Preparation and Independent Examination of Accounts |**2025**|**2024**| |---|---| |**£**|**£**| |3,000|2,770| ## **8. 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. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. ## **9. STAFF COSTS** |Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Direct Charitable Work
No employees received emoluments in excess of £60,000.
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
**Unrestricted**
**funds**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
31,840
**Charitable activities**
Advice & Information Activities
-
Investment income
182
**Total**
32,022
**EXPENDITURE ON**
**Charitable activities**
Advice & Information Activities
18,143
**NET INCOME/(EXPENDITURE)**
13,879||**2025**
**£**
276,756
17,200
7,670
301,626
**2025**
13
**Restricted**
**funds**
**£**
273,057
52,912
-
325,969
381,817
(55,848)||**2024**
**£**
249,330
14,138
9,186
272,654
**2024**
14
**Total**
**funds**
**£**
304,897
52,912
182
357,991
399,960
(41,969)| |---|---|---|---|---| |||||| ||
|||| ## **10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** Page 11 continued... **Bridgeton Citizens Advice Bureau** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** |**10.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
**Unrestricted**
**funds**
**£**
**Restricted**
**funds**
**£**
**RECONCILIATION OF FUNDS**
Total funds brought forward
108,740
95,720
**TOTAL FUNDS CARRIED FORWARD**
122,619
39,872
**11.**
**TANGIBLE FIXED ASSETS**
**Improvements**
**to**
**Office**
**Fixtures**
**and**
**Computer**
**property**
**£**
**COST**
At 1 April 2024 and
31 March 2025
358,413
**Equipment**
**£**
5,563
**fittings**
**£**
4,086
**equipment**
**£**
29,246
**DEPRECIATION**
At 1 April 2024
321,060
5,563
4,086
26,727
Charge for year
37,353
-
-
2,519
At 31 March 2025
358,413
5,563
4,086
29,246
**NET BOOK VALUE**
At 31 March 2025
-
-
-
-
At 31 March 2024
37,353
-
-
2,519
**12.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**2025**
Payroll Account
**£**
521
Accrued income
24,127
Prepayments
4,610
29,258
**13.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**2025**
**£**
Accrued expenses
9,501
Deferred Income
29,792
39,293|**Total**
**funds**
**£**
204,460
162,491
**Totals**
**£**
397,308
357,436
39,872
397,308
-
39,872
**2024**
**£**
-
38,873
4,830
43,703
**2024**
**£**
16,107
-
16,107|**Total**
**funds**
**£**
204,460| |---|---|---| |||162,491| |||| |||| |||| Deferred income comprises income received for projects which commenced in 2025/26 and to which was the charity not entitled in the year. |At 1 April
Deferred in year
Released in year
At 31 March|**2025**
**£**
-
29,792
-
29,792|**2024**
**£**
-
-
-| |---|---|---| |||-| Page 12 continued... **Bridgeton Citizens Advice Bureau** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **14. ANALYSIS OF NET ASSETS BETWEEN FUNDS** |**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
**£**
Fixed assets
-
-
Current assets
146,888
32,495
Current liabilities
(39,293)
-
107,595
32,495
**Comparatives for analysis of net assets between funds**
**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
**£**
Fixed assets
39,782
-
Current assets
98,854
39,782
Current liabilities
(16,107)
-
122,619
39,782
**MOVEMENT IN FUNDS**
**Unrestricted funds**
**At 1/4/24**
**£**
General fund
122,619
**Restricted funds**
Relocation Fund
37,353
Covid Funding
2,519
Training/Development/Caseworkers
-
GCC - Money Advice Apprenticeship
-
Clothworker Foundation
-
39,872
**TOTAL FUNDS**
162,491|**2025**
**Total**
**funds**
**£**
-
179,383
(39,293)
140,090
**2024**
**Total**
**funds**
**£**
39,872
138,726
(16,107)
162,491
**Net**
**movement**
**in funds**
**£**
(15,024)
(37,353)
(2,519)
7,312
17,683
7,500
(7,377)
(22,401)|**2024**
**Total**
**funds**
**£**
39,872
138,726
(16,107)
162,491
**2023**
**Total**
**funds**
**£**
80,243
138,192
(13,975)
204,460
**At**
**31/3/25**
**£**
107,595
-
-
7,312
17,683
7,500
32,495
140,090| |---|---|---| **15. MOVEMENT IN FUNDS** Page 13 continued... **Bridgeton Citizens Advice Bureau** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **15. MOVEMENT IN FUNDS - continued** Net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**Restricted funds**
Relocation Fund
Citizens Advice Scotland
Covid Funding
FISO
Glasgow City Council
Training/Development/Caseworkers
Trussell Trust
GCC - Money Advice Apprenticeship
Welfare Advice and Health Practices
The National Lottery
Clothworker Foundation
Demonstration of Change
PASS Consortium
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**Restricted funds**
Relocation Fund
Citizens Advice Scotland
Covid Funding
**TOTAL FUNDS**|**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Movement**
**in funds**
**£**
30,209
(45,233)
(15,024)
-
(37,353)
(37,353)
92,342
(92,342)
-
-
(2,519)
(2,519)
39,391
(39,391)
-
85,636
(85,636)
-
34,518
(27,206)
7,312
16,000
(16,000)
-
21,531
(3,848)
17,683
17,333
(17,333)
-
2,708
(2,708)
-
7,500
-
7,500
14,288
(14,288)
-
38,304
(38,304)
-
369,551
(376,928)
(7,377)
399,760
(422,161)
(22,401)
**Net**
**movement**
**At**
**At 1/4/23**
**£**
**in funds**
**£**
**31/3/24**
**£**
108,740
13,879
122,619
74,704
(37,351)
37,353
16,000
(16,000)
-
5,016
(2,497)
2,519
95,720
(55,848)
39,872
204,460
(41,969)
162,491| |---|---| Page 14 continued... **Bridgeton Citizens Advice Bureau** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025 15. MOVEMENT IN FUNDS - continued** Comparative net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**Restricted funds**
Relocation Fund
Citizens Advice Scotland
Covid Funding
FISO
Glasgow City Council
Training/Development/Caseworkers
Trussell Trust
PASS Consortium
**TOTAL FUNDS**|**Incoming**
**Resources**
**Movement**
**resources**
**expended**
**in funds**
**£**
**£**
**£**
32,022
(18,143)
13,879
-
(37,351)
(37,351)
146,051
(162,051)
(16,000)
-
(2,497)
(2,497)
14,583
(14,583)
-
82,836
(82,836)
-
32,170
(32,170)
-
12,000
(12,000)
-
38,329
(38,329)
-
325,969
(381,817)
(55,848)
357,991
(399,960)
(41,969)| |---|---| ## **16. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 March 2025. ## **17. PURPOSE OF FUNDS** - General funds are the unrestricted, 'free reserves' of the Charity - Relocation Fund is to assist in the refurbishment/relocation to . The fund balance now represents the unamortised costs of the leasehold premises. - Citizens Advice Scotland is for providing advice. - Covid Funding supports the PPE equipment purchasing, it now represents the unamortised cost of the equipment. - The Patient Advice & Support Service (PASS) is funded by the Scottish Government through CAS. The project assists NHS patients and their families with raising concerns and complaints regarding the NHS and provide advice and information. -FISO helps to tackle child poverty by the provision of embedded advice and support to pupils and their families in schools across Glasgow. - Glasgow City Council is for core funding. - Training/Development/Caseworkers supports staff posts. - Access to Advice is funding to test a pilot involving Glasgow Helps, referring clients in emergency to advice agencies. - Money Advice Apprenticeship is funding toward training and employing a Money Advice trainee. - Welfare Advice and Health Practices funds outreach and embedded services in Townhead health centre. Focuses on improved health inequality and reduction of poverty. - The National Lottery covers the costs of key staff to develop Citizens Views (Volunteer Inclusion, Equalities & Well-Being) to introduce a framework of meaningful participation and increase access to services for communities. - Demonstration of Change helps deliver outreach services and support to people in crisis. - Clothworker Foundation is for the purchase of IT equipment. Page 15