REGISTERED CHARrfY NUMB.ER:.SC015081 rt of the Trustees and .Unaudited Financial Statements for the Year Ended 31 March 2025 Bdlshill and Distiict Cttizens Advice Accountants Plus Chartered Certtfied Accountants Unit 1 Cadzow Park 82 Muir Street Hamilton ML3 6BJ
Bellshill and District Citizens Advice Contents of the Financial Statemerts for the Year Ended 31 March. 2025 Report of the Trusfees Independent Examinefs Report statement of Financial ActiVeS Balance Sheet Notes to the Financial Statements Detailed Statement of Financtal Activities 12
Bellshill and District CitiTrns Athii Re ort of the TrllSts. 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 Practi applicable to charities preparing their accounts in accordance wrth the Financial Reporting Standard applicable in th'e UK.and Republic .of Ireland (FRS 102) (effective 1 J.anuary 2019). OBJECTIVES AND ACTMTIES Objectives and aims The Bureau was established for the purpose of benefrting the communty of Beltsh-ill & District by advancing the education of the public in matters relating to mental, physical. and social welfare and by relieving poverfy. The strategies employed to assist the Bureau to meet these Dbjectives include the following: (a) Providing ntreS for. the suppty of infoThatson, advice and such practical assistance as is required by indivKluals vtho consult the Bureau. (b) Issuing or circulatin.g reports or plod[cals, books, pamphlets, leaflets. or other documents. (c) Arranging and providing.for the holding of exhibttions, mtingS,.lectureS and .classes. (d) Promob"ng. encouraging and undertaking organised research and experimental work and disseminating the.results of such work. (e) Working in partnership wilh other agencies to ensure the-widest range of services- is available that best matches the needs of its client population. ACHIEVEMENT AND PERFORMANCE Charitable activities The main area of charitable activity is the provision of a Cttizen's Advi Bureau. During the period the bureau continued to provide free. confidential: impartial and irKlependent advice and information fo the general p.ublic dealing wtth over 3,500 enquiries.. Volunteers The Bureau is dependent on the support of volunteers who provide a wide range of skil& both as advisers and .administ"rators.. D"uring the period volunteers provided ".over 2,000. hours of service enabling lower staff costs than would Dtherwse be the case. FINANCIAL REVIEW Financial position The Board was pleased with the results for the year to 31 March 2025. Against difficult economic conditions, with the support of both its staff and volunt[S. the bureau was able to make good use of the resour available to it. The principal source of funding continues to by way of grants froni North.Lanarkshire Council. Page 1
Bellshill and District Citizens Advice Re ort of the Trustees for the Year Ended 31 March.2025 FINANCIAL. REVIEW Reserves policy The Board has examined the Bureau s requirements for reserves in. light of the main risks to the charity. It has estsblished a policy whereby the unrestricted funds should be held at a level equivalent to 9 months of the cuent annual expenditure. Th- amounts to approximately £125,000. The reserves are needed to meet the working capital reqUireents of the charity and the Board are confftlent that at this level they woutd be abte to continue the.current activities of the charity in the event of a significant drop in funding. Available reserves. excluding fixed assets, at 31 March 2025 were £208,700. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The Bureau is incorporated as a SCIO and is govemed by its constilution which established the objects and powers of the chatily.. Recruitment and appointment of Thew trustees A person will not be eligible for election or appointment to the Board unless they are a Tnember of the Bureau. A person will not be eligible ft)r election .or appointment to the Board rf they a- (a) DisqualiFied from being a charity trustee under the Charities and Trustee.Investment (Scotland) Act 2005. or (b) An employee of the Bureau. At each Annual General Meeting. the members may elect any. member to be a chaTity trustee. The Board may at any time appoint any member to be a charity trustee. At each Annual general Meeting, all of the charity trustees must retire from Offi but may then be re-elected. Organisational structure The Board who hold regular meetings generally control the activities of the Bureau. Related parties The Bureau's main funder is North Lanarkshire Council who hav.e two representative members under the terms of the constitutioTr.. The Bellshill & District Citizens AdY.1 Bureau is a member of Citizens Advi Scottand, a national umbrella body that provides essential. services to Scottish Citizens Advice Bureaux: Risk management: The Board has considered.the major risks to ]ch the Bureau is exposed and has reviewed those risks and estsblished systems and procedures to manage those iisks. A fomial. review of the charity's risk management processes is undertaken on an annual basis. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity mimber SC015081 Page 2
Bellshill and District Citizens Advi. he Trustees for the Year Ended 31 March 2025 Principal address 6 Hamilton Road Bellshill ML4 1AQ Trustgos Inde'pendent Examiner AGcountants Plus Chartered Gertified AGGountants Unit 1 Cadzow Park 82 Muir Street Hamilton ML3 6BJ Advlsers Bankers Bank of Scotland 207.main Street Bellshill ML4 1AL Approved by order of the Ixjard of trustees on 24. June 2025 and signed on rts behalf by:
Inde Examiners R ort to the Trustees of Bellshill and District CitrLens Advice I reporl on the accounts for thÉ year ended 31 Manch 2025 set out oh pageg five to eleven. Respective resw)nsibilities of trustees and examlner The charty's trustees are responsible for the preparation of the accounts In accordance with the temis of the Charities and Trustee Investrnent (Scotland) Act 2005 and the Charities Accounls (Scotland) Aegulations 2006 tss amencÈd). The charity's trustees consider that the audtt requirement of Regulation 1CK1Xa) to (c) of the Accounts ReguJatioThs does not apply. It Is rny responsibility to examine the accounts as required under section 44(1)(G) of the Act and to stale whether particular matters have come to my attention. Basis of the Jndependent pxarninerfs report My examination was Garried out in aGGordance with RegtAation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination inG1Je5 a revi8w of the accounting records k9Pt by the charity arid a comparison of the acwunts presented wtth those records. It .also includes Gonsideration of any unusual tems or disck)sures in the accounts, and s*king explanations fro you as trustees concerning any such matters. The procedures urbdertaken do not proviije all the evidence that would be required in an a1[ and consequently I do not express an audit opinion on the view given by the aGcounts. Independent examiner's Statement In connection with my examination, no matter has Gorne to my attention ' (1) whith gives me reasonablecause to believe tha( in any materiaf respeGt, the requirement8 to keep accounling records in accordance with Sedion 44(1)(a) of the 2005 Act and Regulatiori 4 of the 2006 Accounts RegulatK)ns' and to prepare accounts which accord with the accounting records and to corry)ty with Regulation 8 of the 2006 AccOt5 Regulations have not been met., or (2) lo whlch, In my oplnion, attenllon should be. drawn in order to. eDable a proper understanding of the accounts to be reached. Accountant& Plus Chartered Certrfied AQUntar..ts. Unit 1 Cadzow Park 82 Muii Street Hatttilton ML3 6BJ 27 JbL+L& 2025 'Page 4
Bellshill and District Citizens Advice Statement of Financial Activities for the Year Ended 31 March 2025 31.3.25 Unrestricted fund 31.3.24 Total funds Notes INCOME AND ENDOWMEKfs FROM Charitable activities Charitable activites 158.817 154,121 EXPENDrruRE ON Charitable activities Charitable activites 149.945 134,873 NET INCOME 19,248 RECONCIUATION OF FUNDS Total funds brought fotward 182,701 TOTAL FUNDS CARRIED FORWARD 210,821 201,949 The notes fomi part of these financial statements Page 5
Bellshill and District CitEens Advice Balan heet 31 March 2025 31.3.25 Unrestricted 31.3.24 Total funds Notes FIXED ASSETS Tangible assets 2.121 1,225 CURRENT ASSETS Cash at bank and in hand 213,041 204,4S2 CREDITORS Amounts.falling due wthin one year (4,341) (3,728) NET C.URRENT ASSErs 208,.700 200,724 TOTAL AS8ETS LES3 CURREiir LIABILtriES 210,821 201,949 NET ASSETS 210.821 201,949 FUNDS Unrestr.Icied fd$ 210.821 201,949 TOTAL FUNDS 21Q,821 2Q1,949 The firEancial statements were approved by the Board of TruStS end authorised for issue on 24 June 2025 and were signed on its behalf by: The rKJtes form part of these financial statemerrts Pagé 6
Bellshill and District Citizens Advi Notes to the Financial Statements for the Year Ended 31 March 2025 ACCOUNTING POLICIES Basis of preparing the finaThcial statements The financial sfatements of-the charty, which is a publiG benefrt entity under FRS 102, have been prepaied in accordan with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities. preparing their accounts in accordance the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effecttve 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. Income All income Is .cognised .in the Statement of Financial Actsvtiies once Ihe charity has entitlement to the fvnds. it is probable that the income wtll be. f1Ved and the amount can be measured reliabty. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charty to that exFkndtture, tt 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 basts 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 estimafed useful life. Complrter equipment - 150A on reducing balan Taxation The char.ty is exempt from tax on its charitable activitses: Fund accounting Unrestricted funds can be used in accordance wrth the charitabje objectNes at the discretion of the trustees. Restricted funds can only be use.d for particular restricted purposes within the objects of the charity. Restrictions arise when specrfied 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 ststements. 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. Page 7 continued...
Bellshill and District Citizens Advi Notes to the Financial Statements - continued for the Year Ended 31 March 2025 TRUSTEES. REMUNERATIO.N AND BENEFITS. There were no trustees, temuneration or other benefits for the year ended 31 Narch 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. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTMTIES Unrestricted fund INCOME AND END.OWMEKfs FROM Charitable activ.ities Charitable activites 154,121 EXPENDrruRE ON Charitable activities Charitable activites 134,873 NET INCOME 19,248 RECONcILTION OF FUNDS Total funds brought forward 182.701 TOTAL FUNI)S.CARRIED FORWARD 201.949 Page 8 continued...
Bellshill and District Citizens Advice Notes to the Financial Statements - continued for the Year Ended 31 .March 2025 TANGIBLE FIXED ASSErs Computer equipment COST At 1 April 2024 Additions 9,053 1,271 At 31 March 2025 DEPRECIATION At 1 April 2024 Charge for year 7.828 375 At 31 Marth 2025 8,203 NET BOOK VALUE At 31 Maich 2025 2,121 At 31 March 2024 1,225 CREDrroRS" AMou[S FALLING DUE WITHIN ONEYEAR 31.3.25 Taxation and social security Other creditors 2,209 1,519 3,728 MOVEMENT IN FUNDS Net movement in f.u-nds At 31.3.25 At 1.4.24 UnrestrictEd funds General"fund 201.949 210,821 TOTAL FUNDS. .8,872 210,821 Page 9 continued...
Bellshill and District CitEens Advice Notes to the Financial Statements -. continued for the Year Ended 31 March 2025 MOVEMENf IN FUNDS - continued Net movement in funds, included in the above are as.follows' Incoming Resources Movement resources expended in funds Unrestricted funds General fund 158.817 {149.945) TOTAL FUNDS 158.817. (149,945) 8,872 Comparatives for movement in funds Net movement in funds At 31.3.24 At.1.4.23 Unrestricted funds General fund 182.7.01 19.248 201,949 TOTAL FUNDS 19,248 201,949 Comparative net movement in funds. induded in the above.are as follows: Irtcoming Resources Movement sources expended in funds Unrestricted-funds General fund 154,121 (134,873) 19.248 TOTAL FUND.S 1.54.121 (134.873) 19,248 Page 10 continued...
Bellshill and District Citizens Advi Notes to the Financial Statements - continued for the Year Ended 31 March 2025 RELATED PARTY DISCLOSURES There. were no related party. transactions for the year ended 31 March 2025. Page 11
Bellshill and District Citizens.Advi Detailed Statement of Financial Activities for the Year Ended 31 March 2025 31.3.24 INCOME AND ENDOWMEKrs Charitable activities Grants 158.817 154,121 Total incoming resources 158,817 154,121 EXPENDITURE Charitable activities Wages Social security Pensions Insurance Light and heat Telephone Postage and stationery. Sundries Rent Informaton purchases Mem. Fee & Conthn Repairs & renewals Equipment Travel Training Entertainment Computer costs Cleaning Computer equipment 110,549 5,338 1.698 1.341 5.309 104,662 4,430 1,761 6,492 729 665 737 2,450 240 716 2,341 2,936 2,606 972 138 2.249 301 375 613 133,349 Support costs Finance Bank charges 84 Governance costs Accountancy and legal fees Total resour5 expended 41 149,945 134,873 Net income 19,248 This page4loes not form part of the statutory financial statements Page 12