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 ActiV￿eS
Balance Sheet
Notes to the Financial Statements
Detailed Statement of Financtal Activities
12

Bellshill and District CitiTrns Athii
Re
ort of the TrllSt￿s.
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 p￿lod[cals, books, pamphlets, leaflets. or other documents.
(c) Arranging and providing.for the holding of exhibttions, m￿tingS,.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 cu￿ent annual expenditure. Th-￿ amounts to approximately
£125,000. The reserves are needed to meet the working capital reqUire￿ents 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 inG1￿Je5 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 a￿1[ 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 AccO￿t5 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 A￿QUntar..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
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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 f￿d$
210.821
201,949
TOTAL FUNDS
21Q,821
2Q1,949
The firEancial statements were approved by the Board of TruSt￿S 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. f￿1Ved 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
RECONcIL￿TION 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
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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 resour￿5 expended
41
149,945
134,873
Net income
19,248
This page4loes not form part of the statutory financial statements
Page 12