REGISTERED CHARITY NUMBER: SC001279
Report of the Trustees and
Unaudited Financial Statements For The Year Ended 31 March 2023
for
Castlemilk Citizens Advice Centre
Castlemilk Citizens Advice Centre
Contents of the Financial Statements for the year ended 31 March 2023
CONTENTS
| Page | 2 | Index |
|---|---|---|
| 3 - 5 | Trustees Annual Report | |
| 6 | Independent Examiner’s Report | |
| 7 | Receipts and Payments | |
| 8 | Balance Sheet | |
| 9 | Accounting Policies | |
| 10 – 13 | Notes to the Financial Statements |
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Castlemilk Citizens Advice Centre Report of the Trustees for the Year ended 31 March 2023
The Committee, who are Trustees for the purpose of Charity Law, are pleased to present their report together with the Financial Statements of the Club for the year ended 31 March 2023.
Reference and Administrative Details
Charity Name: Castlemilk Citizens Advice Centre Charity Registration Number: SC001279 Principal Address:
Trustees
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Independent Examiner
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Bankers
Clydesdale Bank, Main Street, Rutherglen
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Castlemilk Citizens Advice Centre Report of the Trustees for the Year ended 31 March 2023
Structure, Governance and Management
Governing Document
The centre is unincorporated association and is administered in accordance with the terms of the Deed of Constitution.
Recruitment and Appointment of Trustees
Appointment of trustees is governed by the Constitution of the Charity. The management committee is authorised to appoint new trustees to fill vacancies arising through resignation or death of an existing committee member.
Induction and training of new trustees.
Most trustees are already familiar with the practical work of the charity and encouraged to attend training session and development days of the organisation.
New trustees are encouraged to attend training sessions and development days of the organisation.
Organisational Structure
The charity is managed by a committee which meets eight times in a year to discuss the results of the centre and any future developments.
Risk Management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Objectives and Activities
The objects of the charity are to provide the services of a Citizens Advice Centre in the Castlemilk area and surrounding environs.
Achievements and Performance
The centre provides advice, assistance representation in areas encompassing the following areas: Welfare benefits
Appeal tribunals Money advice Employment advice
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Castlemilk Citizens Advice Centre Report of the Trustees for the Year ended 31 March 2023
Financial Review
Principal Funding Sources
Glasgow City Council GGNHS – Welfare Rights and Primary Care
Reserves Policy
At 31 March 2023 the centre’s reserves were £147,881. It is the centre’s policy to hold nine months expenses in reserves.
Future Developments
The charity plans continuing the activities outlined above in the forthcoming years subject to satisfactory funding arrangements.
Statement of Trustees' Responsibilities
Charity law requires the trustees to prepare financial statements for each financial year which show a true and fair view of the state of affairs of the charity and its financial activities for that period. In preparing those financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
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make judgments and estimates that are reasonable and prudent;
• state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and
• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf,
Date 10 October 2023
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Independent Examiner’s Report For the year ended 31 March 2023
Independent Examiner’s Report to the Trustees of Castlemilk Citizens Advice Centre
I report on the accounts for the year ended 31 March 2023 set out on pages six to thirteen.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity’s trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning 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 accounts.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
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(1) which gives me reasonable cause to believe that, in any material respect, the requirements
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to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
-
to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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Date: 10 October 2023
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Castlemilk Citizens Advice Centre
| Receipts and Payments Account For the Year Ended 31 March 2023 Note RECEIPTS Incoming resources from charitable activities 1 Other incoming resources Total Receipts PAYMENTS 2 Charitable activities Total Payments SURPLUS (DEFICIT) FOR THE YEAR Transfers between funds SURPLUS (DEFICIT) FOR THE YEAR RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted Funds 2023 234,091 234,091 232,222 232,222 1,869 1,869 147,881 149,750 |
Restricted Funds 2023 |
Total 2023 234,091 234,091 232,222 232,222 1,869 1,869 147,881 149,750 |
Total 2022 244,350 |
|---|---|---|---|---|
| 244,350 | ||||
| 232,095 | ||||
| 232,095 | ||||
| 12,255 12,255 |
||||
| 135,626 | ||||
| 147,881 |
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The notes form part of these financial statements
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Castlemilk Citizens Advice Centre
Balance Sheet
At 31 March 2023
| Unrestricted Restricted funds funds Notes £ £ Bank and cash in hand Opening balances Surplus (deficit) for the year Unrestricted funds General funds Liabilities Accrued accountancy fee 7 |
2023 Total funds £ 147,881 1,869 149,750 ====== 149,750 ====== 660 === |
2022 Total funds £ 135,626 12,255 147,881 ====== 147,881 ====== 660 === |
|---|---|---|
The financial statements were approved by the Board of Trustees on 10 October 2023 and were signed on its behalf by:
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The notes form part of these financial statements
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Castlemilk Citizens Advice Centre Notes to the Financial Statements for the Year Ended 31 March 2023
Accounting Policies
Income
All income is recorded on a receipt’s basis.
Expenditure
Expenditure is recorded as payment occurs and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to headings, they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from 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 restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements
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Castlemilk Citizens Advice Centre Notes to the financial statements For the Year Ended 31 March 2023
| 1 Income from Charitable Activities East Dunbartonshire GCC Financial Inclusion Services Citizens Advice Scotland |
Unrestricted Funds 2023 621 142,290 91,180 234,091 |
Restricted Funds 2023 |
Total 2023 621 142,290 91,180 234,091 |
2022 621 154,814 88,915 |
|---|---|---|---|---|
| 244,350 |
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Castlemilk Citizens Advice Centre Notes to the financial statements for the Year Ended 31 March 2023
| 2 Analysis of Resources Expended Salaries Employer’s NIC Rent, property charges, rates insurance and repairs Equipment and leasing Training Travel Postage Stationery and office supplies Telephone Information updating Membership fees Accountancy Cleaning General |
Unrestricted Funds 2023 191,764 17,183 11,931 1,446 439 2,607 1,035 660 4,038 1,119 232,222 |
Total Funds 2023 191,764 17,183 11,931 1,446 439 2,607 1,035 660 4,038 1,119 232,222 |
Total 2022 183,842 11,451 20,537 1,839 1,220 337 267 4,442 816 1,618 630 3,955 541 232,095 |
|---|---|---|---|
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Castlemilk Citizens Advice Centre Notes to the financial statements for the Year Ended 31 March 2023
| 2023 £ 3 Staff costs and numbers Salaries and wages 191,764 Social security costs 17,183 Total 208,947 The average number of employees during the year, calculated based on a head count, was as follows: 2023 Number Management 1 Welfare rights adviser 1 Support 7 Early years worker 1 10 4 Trustee Remuneration and Related Party Transactions Trustee remuneration includes the following: 18,460 |
2022 £ 183,842 11,451 |
|---|---|
| 195,293 | |
| 2022 Number 1 1 7 1 |
|
| 10 | |
| 24,674 |
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Castlemilk Citizens Advice Centre Notes to the financial statements for the Year Ended 31 March 2023
| 5 Creditors Accrual |
2023 £ 690 690 |
2022 £ 660 |
|---|---|---|
| 660 |
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