REGISTERED COMPANY NUMBER: SC341055 (Scouand REGISTERED CHARITY NUMBER. SC039847 Re ortoftheT st sand naudiled Finanei lements or the Year Ended 31 Ma h 2026 for E t and Central S thertand ns Advice Bure Id Mackay & Co Chartered Accountants Unrt8 Golspie Business Park Golspie Suthertand KW10 6UB
East and Cenlral Sutherland Citizens Advice Bureau Ltd Contents of the FinanciÈl Slalem8nts for the Year En ed 31 March 2026 Page Rèport of the Truste8s 1 to 7 Independent Examlnerfs Report 8 to 9 st8tement of Financial Actlvltles 10 BalanGe Sh8et 11 to 12 Notes lo the Financial Statement$ 13 to 20 Detailed Statement of Flnanclal Aclivities 21 to 22
East and Central Sutherland Citizens ort of the Trustees for the Year Ended 31 2026 The trustees who are a150 dlrectors of thfj Gharity for the puTrposes of the Companles Act 2006. present thelr report with the financial statements of the charity for the year ended 31 March 2026. The trustees have adopted the provistons of Accountlng and Reporting by Charittes.. Statement of Remmanded Practlce applicabla to ch8Titi8s prepartng their accounts in accordan th8 FSn8nclal Reporting Slandard applicable in the UK and Republic of Ireland (FRS 102) {effecttve 1 January 2019)- OBJECTIVES AND ACTIVITIES Obioctlves and alms The chart¥$ objectives arg to promote any charltsb19 purposes for the publ1¢ beneflt in East Sutherland and the Highknd Area by l) The advancement of edUcatn by providing clients wilh infom)atlon. clarfcation and understanding ol legislation 8nd their legal rights and respon8ibilltles. 11) The rellef of those In need by as58sslrbg cllents entmgment to weffare beneflls, by provldlng assistanGe in claiming benefrts and by a5sisling them to appèal against refusal lo benefrts and by doing so ensurg they do not suffer from pov&rty. iii) The adv8nc8ment of health. By providing a comprehensfve Èdvi¢o seryice whSch dea15 With al 8spe¢ts of clients problems Iv) The advancement of cltkenship or community development. By rg¢rulllng. training and dev8loplng local cltizens to be volunteers in the Cltkens Advlp Bureau who in tum asslsl members of the publ in their communty and In dolng so contribute lo the developm8nl of their community. v) The advancement of human rights, conflict resolutlon or re¢oncili8tion, by ensuring that people do not suffer through ignorance of Iheir civil and human rlgms and by taking suth a¢tions requir8d to redress tha situation, redress wrongs and restore justi. Page 1
East nd ntra Sutherland Cttszens Advice Bure Ltd Re rt of the Trustees for the Year ded 31 March 2026 OBJECTIVES AND ACTivrriES Signlflcant actlvltles The charity aims to achieve objedNes particularly In the follovlng w8y5'. Ihe provision of advice and asslstance to Indiwduals with a view to Improve their underslandlng of thelr legal rights and respansibililies, facilitate aGGe8s and use of the benefll systsm, and allemalg stress and othar anxiety Gaused by unre80ed Issues- and recruitFng. training and developlng Ioc81 citizens who are engaged as volunlogrs In 8nd for the Bureau, who in turn assist members of the publi¢ wilhln the Area of Beneflt, and In dolng so contribute to the devek)pmenl of tha Area of Benefit. - Where the objg¢ts are being promoted DUtMlh Ihe defingd aa of benefft. the Company may work wtlh organisations Wth Similar alms bul shall al all times adhere to Ihe agreed principles for the operation of Cltlzens Advlce Bureau set out from time to ttme by the Scottish Assoclatlon of Citizen5 Advi¢e Bureaux. The charfty provides an advice service by telephon8. In person and vla outreach. The beknv table shows the areas th8 Staff and volunteers have provided advice In for 2025126. Advlce Aroa Benefrt$ Consumer Debt Di$Grimlnation Education Employment Energy. ulilitles and communic81ions Finance and charitable support Heolth and community care Housing Immigration, asylurn and Nationality Lo9al proceedings NHS concem or complaint Relalionshlp Tax Travel, transport and holidgys Count 810 Overall 134 7.52% 0.06% 0.11Y 2.92% 11.57% 6.29% 1,35Ytr 5.84Yd 1.57% 3.59Yo 0.17Yts 3.09 3.59Yd 3.82% 100.OOgA 52 206 112 24 104 28 55 68 1781 Total Page 2
East and Centr81 Sulh8rf8nd Citizens Advice Bure uLtd Re ort ol the Trustees for th8 Year End8d 31 March 026 ACHIEVEMENTS AND PERFORMANCE CharStable actlvlti•s Introdudlon The post ten months have seen a gTeat deal of change wilhln Ihe East and Central Sutherland Citizens Admce Bureau {ECSCABI, both withln the board and the staff. Whilst this has sometimes been challenging. all have viewed il as an opportunity lo develop and improve. Thls is well Illustrated by the way in which the Citizens Advlce Scotland M8mbership Standards Org8nisatKJnal Audit was approached and used as o process of seif-evalualion and prof¢sglonal development by all involved. Our stsff, volunteers, and IrusteesldireGtors have demonstrated diligence, enthuslasm. and teamwofk throughout. giving us growng confidgnce for the future whilst maintaining our focus on supporting our local communities. This could not be rnore important. where the wst of living continues to rise faster than income and the need for our seiceS Increases. Sorvlce Quality and Cllent Impact The Ea81 and Central Suthgdand Citizens AdviGe Bureau IECSCAB) continues to uphold th8 hlgh8st standards of seTrice. Many clients have gone out of their way lo commend the professionallsm, dedicatlon, and compassion of our staff. Such feedback is a powerful ramindgr of the value of the services that are offered and tho difference ECSCAB makes in people's lives. Likewise. we ware commend8d on our prof•ssional and positive approach to the CAS Audit, where we mel all of the critgria requlred. On behalf of the Board, l extend my deep8st thanks to 811 who conlritrHJte d*lly to this success. I would also like to thank CAS for the collabor8tiv8 and supportive way in which they hav worked vith us over thls yeals transltion and throughout the audit process Acknowledglng Staff Contrlbutions Special rewgnition musl go lo James Sutherland (Manager) and Pelgr WardaLyh (Deputy Manager) who have shown gre#t leadership over some drfficult Ilmes. Their willingness to ¥ssumg unprecedented responsibilities and new challenges has been exemplary and much rMmended both thin Ihe wtder Citizens Advice Scotknd netrlork and more locally. Further commendation is owed lo our colleagues Kerry Hawihorne, Frieda Scholz, Jennrfor Murray. Dugald Slraeheam and Ceri Williams-Sh81o. whose hard work and support for eaGh other has enabled us to maintsin our office and outreach serc@s, signrflcanlty improving accessibility and broadening our community impact. Again, this has been positively commented on by my local officials and residents. l also wish to aCknO%edge the lastlng contrfbullon of our fotr Bureau Manager, Rhionna Mackay, who continues to act in a consullaney manner. Her efforts in securlng n8w funding streams and addressing govemance matters h8ve piaGed ECSCAB on firmer ground, strengthening our long-lerm sustginability. Trustses and Board of Dlrectors l am equally grateful to my fellow Iruslees and dlreclors. Their resillenca. insight. and strategic 9uldance have been indisponsable in steering the bureau through uncertain times. Colledlvely. thelr efforts ensure that ECSCAB remains not only operational but also strong and forw8rd-l¢X)klng. Page 3
East and C8ntral Sulherlan Cltlzens Advice B auL of the Trustees for the Year Ended 31 M rch 20 ACHIEVEMENTS AND PERFORMANCE Operational AGhl•v•m6nts The yeals a¢hlevemenls, detailed more fulty in the Managerf$ Report by James Sutherfand. hlghllght the Bcale of our wofk.. 712 ¢llenls supported 3,630 client contacts 936 indlvldual cas0$ handled £1,100,860.61 in fin8n¢ial gains secured for clients Thgse figures 8re a particulady Impressive improvement on last y88r. With the ongolng cost-of-lmng crisis, including rising energy. fuel and food prices. demand for our services rnntinues to grow and is projeGled to Gontinue to do so. My thanks goes to the entire team for their 8rnpathy, hard work and professionallsm. The Rolo of Volunt¢¢rs Volunteers remaln the backbone of Citizens Advice Bureaux. Tralned lo the same high standards as paid Staff, they generousty give their time. skills, and energy to ensur8 we delSver a highquallty service. Their loyalty and profe39ionalism are Invaluable, and wlhout them. ECSCAB simpty could not hove ihe same reach or impact. Dugald straehearn, as a volunteer advisor. Is a tremendous ambassador for the ECSCAB and for volunteers In general the wder rte1k. ConGlusion l am very gralgful indeed for the support I have recelved as your new thair, from the board, staff and volunteers of ECSCAB, and for all of your hard work and professionallsm throughout the yesr. I look forwar(1 to another year In continuing our shared efforts to support the people of East and Cgntral Sutherland, ensurin9 that ECSCAB remains a vital snd tru$t8d re80urGe for those most in need. FINANCIAL REVIEW Financlal posltlon The results for the year and the ¢haritVs fir¢91 po8ltlon are shown in the ailached financial Statements. The charfty athlevèd a surplus of £57.80112025- suffered a d8flcll of £122.854) on rts unr8strlcted funds and broke even on its restricted funds 12025 - SUTpIu8 of £177 on its festricted funds). At 31 Mar¢h 2026, total reseryes amounted to £219,061 12025- £161,260> of whlch £219.081 (2025 £155,580) related lo unrestrlcled funds and £0 {2025 - £5,680) related to restricted funds. At the end of the year the charity had £145,382 of Gash in the bank (2025 - £81,417) of which £145,382 (2025 - £75.737) relatgd to unrestricted fund¥. Thb18 above the charity's policy of trying to hold 3 month's expenditure in reserve and the truste&s are salisfled wth the Gurrent level of reseNes held. Page 4
East and Central Sutherland Citizgns Athce Bu uLtd Re ort of the Trustees for the Yea¥ Ended 31 March 2026 FINANCIAL REVIEW Principal fundlng sources The company derives its incomé mainty from grants towords the running costs of its a¢tiVbtles, augmented by speclal projects and donatlons. The board records its gratitude to Highland Coundl. Scottish Govemmenl. UK Govemment. Robertson Trust. Foundation Scotland, Anne Duch8ss of W8Stminsler Fund, Lalrg Windfarm Commun6ty Fund. SSEN Communty R6sllignGe Fund and all olhar funders for their support. wlhout vthich our service would not eSt. Roserves pollGy The Directors have establlshed a policy whereby the reserves hold shoukl be al least 3 months of general expenditure. 11 Is the view of the Director8 that these reserves are adequate for the company to continue ihe Gurrenl aGtiwti8s in the event of a significant drop in funding. FUTURE PLANS Work is well UndeaY to secure ECSCA8's financial independence and strengthan our sustalnabillty. At the same lime we are conllnuing lo develop plans to enhance our serwco delivery model to better meet the needs lif our communitles In the 21st Gentury and beyond. l am confident that by our next AGM, we will be abl8 to r8POrt positively on further progress m8de In these areas. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng docum•nt The charity 1$ controlled by rt$ govgming doGument, a deed of trust, and constitutes a limited ¢ompany* limited by guarantee. as dèfined by the Companies Ad 2006. The governing documents of the charity are the Memorandum and Articles of the Assocl81ion of the company was incorporatgd on 9 April 2008 as a company limited by guarantee of £1 per member and hos no share caprtal. Re¢rultment and appolntment of new trustees The directors of the ¢harity are 8180 charity tnjstees for the Fxjrpose of charity law. The names of the persons who served as directors during the year and up to the date of this report are listed in this report. The Artides of Assoclation quire that there should be a maximum of twefve and a minlmum of four directors. and they are electèd from the memb8rshlp at the annual g8n9ral meeting of the company. All of the dlrectors f811 due to retire at the first AGM and, being eligible. may offer thomsefves for re-election. Induction and Iraining of new trustees All of the Trustees are femiltar wth the alms and principles of the service. New trustees are tsken through an induction session with the CAS development officer and further training s8s8lons and on-linelgaming. OrganlsatiOEbal structure The charity is administered by the board of dlr8Ctors who meet togelher regularfy. Operauonal running of the company is carried out by paid staff. Page 5
Easl and Central Sulhertan Citizens AdvSce Bureau Ltd Re ort of the Trustees for the Ye r Ended 31 March 2026 STRUCTURE, GOVERNANCE AND MANAGEMENT Inducllon and trainlng of new trustees All of the Trustees are farniliar with the aims and principles of the serv1. New Tru8tegs arè tak8n through an indijclitsn session with the CAS development officer and further training Ae88lons and on-line leaming are held on: Obltgations of a Trustee Govemance Financial Management Future PlannSng REFERENCE AND ADMINISTRATIVE DETAILS Regist•rgd Company numbgr SC341055 (Swll8nd} Reglstered Charfty number SC039847 RrySst¢red offlc• ststion Road GoL%pie Suthertand KW10 6SN Tru$te68 C Gibson (resigned 25.9.25) R UduvMrage.Perera (resigned 25.9.25) R Johnstone Director Iresign8d 6.4.261 M Baird (resigned 26.5.25) G Port (resigned 1.8.25> M E Clark R A F Machin (appointed 24.5.251 T J Sh8w {8ppolnted 7.7.251 R Johnslone Director {reslgngd 6.4.261 J W McGillivray Dlreclor C J Ross {appoinled 16.4.26) Company Secrotary Page 6
East and Central Sutherland crtinS A ceB reau Ltd Re rt of the Trustees for the Year Ended 31 MarGh 2026 REFERENCE AND ADMINISTrATNE DETAILS Independent Examlner Mackay & Co Chartered Accountants Unil 8 Golspie Business Park Golspie Suthedand KW10 6UB This report has been prepared in accordance wlth the special provlsions of Part 15 of the Companie$ Act 2006 relating lo small companles. Approve¢J by order of the board of tntstees on by., . and sign8d on behalf RA Machin - Trustee Page 7
Inde 8ndent Examineffs Re ort to the Trusteos of East and Central SLslherland Citizens Advice BUaU Ltd I report on the accounts for the year ended 31 March 2026 set out on pages ten lo twenty. Respect5ve rgspon8ibilltles of trustees and examlner The charitys trustees are responsible for the preparation of the 8ccourrts in accordance wth tha terms of the Charitl&s and Trustee Investment (Scotland) Ad 2005 and the Charf(i8s Accounts {Scotlandl Regulations 2006 (as amended). The charitls trustees consider that the audit requirem8nt of Regulailon 1011)la) to Ic) of the Accounts Regulations does not 8pply. It Is my responsibility to examine the accounts as required under Sectton 44(1 Ilc} of the Act and to slete whether particular mattors h8ve come lo my attention. Ba$1$ of the indopendent examlnerf$ roport My èxamlnation was carried out in accordance vmth Regulation 11 of the Charities Accounts (Scotlandl Rggulations 2006. An 8xamination Includes a review of the accountlng records kept by th8 charity and a comparison of the acwnts presented WI those records. 11 al80 Includes considefation of any unusual items or disclosures in the aGcounls, and seeklng explanations from you as trustees conceming any such matters. The procedu8 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 wew given by the accounts. Page 8
In n(lent Examinerfs Re ort lo tho Tru East and Central Sulhedand Citi vlce Bur uLld tees of Independent examiners Ststement In connection with my exan7ination, no matter has come to my attention . 11) which gives mg reasonable cause to believe th81, in any material respect, the requirements to keep accountlng records In accordonce wth Se¢tlon 4411)18) of the 2005 Act and Regulatlon 4 of the 2006 Accounts Regulations- and to Prepare accourrts which accord with the a¢countlng records and to comply with Regulation 8 of the 2006 AccoLsnts Regulations h8ve not been met,. or 12) lo which, in my opinion, attenllon should be drawn in order to 8nable a proper understanding of the accounts lo be reached. Marcus D Maclver CA The Institute of Chartered Accounta of Scoll8nd Mackay & Co Chartered Accountsnts Unli 8 Go15pie Business Park Golspie SLrtherland KW10 6UB Page 9
East and Central SulheTland ize s Advice eau Lld statement of Financial ActlvS118S for the Year Ended 31 March 2026 31.3.26 Totsl funds 31.3.25 Total funds Unrestricted Restrlcted fund funds Notes INCOMEAND ENDOVIMENTS FROM Donalions and Iggades 1,434 3.132 Chariiable activitles General advisory services 164,937 114,846 279,783 232,061 other tradlng actlvlties 4,677 363 5,040 636 Totsl 171,048 115,209 286.257 235.829 EXPENDITURE ON Charltoblè actlvltle$ General advisory servic6s 113,247 115.209 228,4 358.506 NET INCOMEIIEXPENDrruRE> Transfers between funds 57,801 5,680 57.801 (122.677) 13 (5.680> Nel movement In funds 63,481 (5.6801 57,801 (122,67n RECONCILIATION OF FUNDS Total funds brought forward 155,580 5.680 161,260 283,937 TOTAL FUNDS CARRIED FORWARD 219,061 219,061 161,280 The notes form part of these financlal slatemenls Page 10
East 8nd Cenlral Sulherlan Citizens Advice 8ureau Ltd Balance Sheel March 2026 31.3.26 Total funds 31.3.25 Tot81 fvnds Unrestricted Reslrlcted fund funds Notes FIXED ASSETS Tangib18 assets 10 78,351 78.351 89.331 CURRENT ASSETS Debtors Cash at bank and in han 11 98 145,382 98 145,382 98 81,417 145.480 145.480 81.515 CREDITORS Arnounts falling due wllhln one y88r 12 {4,770) (4,7701 (9,586) NET CURRENT ASSETS 140.710 140,710 71.929 TOTAL ASSETS LESS CURRENT LIABILITIES 219,061 219,061 181.260 NET ASSErs 219,061 219.061 161,260 FUNDS UDrestricled funds Restricted funds 13 219.061 155,580 5,680 TOTAL FUNDS 219,061 161,260 The charltable company is entllled lo ex8mption from audm under Sgction 477 of thfj Companies Act 2006 for thg year ended 31 March 2026. The members have not required the company lo obtain aft audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Compani8s Act 2¢X)6. The trustees acknowledge th6ir re5ponsibililies for (a) ènsurir)g that the charitable company keeps accounting records Ihet comply wth Sections 386 and 387 of the Companies Act 2006 and Ib) preparing financial ststemenls which glve a true and falr view of the stsle of affairs ol the char(table company as at the end of eaoh financial year and of tts surplus or deficit for each rinandal year in accordance with the requlremenls of SBCtions 394 and 395 and whlch othewiso comply with the requlrements of thè Companies Ad 2006 relating to financial stslements, $0 far es applicable to the charSlablo company. The notes form part of these financlal Statements Page 11 ltlnued...
East and Central Sutherland Itlzens Advice Bur au Balance Sheet- continued 1 March 2026 These financlal statement¥ have been preparod In accord8nc8 wlth the provisKins appllcable to charltable companleg siJbjeGt to the small comp8nl¢s reglme. The ftnanelal stat8ments were 8pproved by the Board of Truslees and authori88d for issu8 on . and were signed on its beha by-. MEClar Tru The note$ form part of these linan¢i81 slatements Pagg 12
Eos and ent I Sutherknd Citlzens Adwc6 Bu Ltd Notes to the Financi81 Statements for the Year nd8d 31 M rch 202 ACCOUNTING POLICIES Basls of preparing the finanGlal stat•ments The financial statements of the charitablB company. %thich 1$ a public benefit entity unLler FRS 102, have be?n prepared in accordance with the Charities SORP {FRS 102) 'Accountlng and Reportlng by Charities.. Statement of Recommended Practice applicable to charities preparlng their accounts In accordanc8 Wth the Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021 leff8CtIv6 1 January 2019).. Financial Reporbn9 SL7ndard 102 The Financial Reporting Standard applicable in the UK and R8public of Ireland. and the Companies Act 20D6. The financial statements have been prepared under the hlstorical cost convention. Incomo All inGome is recognised in the Sl8t8menl of Financlal A¢tlwtles once the charlty ha$ entttlemenl to the funds. Il is probable that th@ income will be rec8lved ¢nd the amount can be measured reliabty. Expondllur• Liabilities are recogntsed as expenditure as soon as there Is a kgal or constructive obligation )mmitling the charity to that expenditure,11 is PTob8ble that a transfer of economic benefits will be required in $ettkmenl and thè amount of th8 obligation Gan b8 measured reliably. Expenditure is ac£ounled for on an accruals basis and has been clgssifiod und8r headlngs that aggregate all cost re18ted to the category. Where costs cannot be directly attributed to particufor headlngs Ihey have been allocaled to actEvllies on a basis consistent bwth the use of resources. Grants offereij subject to conditions which have not been mel at the year end date are noted as a commitment but nol accrued as expendlture. Tangible flx•d as¥8ts Depr8cialion is provided at the follong annuol rates in order to vjrite off each asset over its estimated useful lrfe. Freehold proper Plant and machingry Computer equipment Straight ling over 50 year5 20Yo on eost 33% on cost Taxatlon Th8 chartty Is exempt from corporats'on t¥x on its ¢haritablg aGlivittes. Fund accounting Unrestricted funds can b8 used in accordance with the ¢harttable obj8Ctives ot the diSet00n of tho trustees, Restricted funds can only b8 used for partlculdr reslrfcted purposes within the objects of the charity. Restriction$ arise when specified by tho donor or vthen funds arg raised lor particular restricted purposes. Page 13 continued..
East and Central Suthedand Itizens Advice Bureau L Notes to the Flnan¢lal Statemènts - corrtlnued for the Year Ended 31 March 2026 ACCOUNTING POLICIES - contlnuod Pension Costs and other post•rgtirem6nt ben•flts The charitable company operalgs a defined Contribution pension scheme. Contributlons payable to the charitable company's pension scheme are charged to the Slatement of FinaDQi81 Activillas In the perbod to whi¢h they relate. DONATIONS AND LEGACIE8 31.3.26 31.3.25 Donations & fundraisirrfj 1.434 3,132 OTHER TRADING ACTIVITIES 31.3.26 31.3.25 Other In¢ome 636 INCOME FROM CHARITABLE AcnvillES 31.3.26 31.3.25 Grants Ggneral advisory s8rvlce5 279.783 232.061 Grant$ recelved. Included Irb the above, are as follows= 31.3.26 31.3.25 Highland CounGil Cltlzens Advice Scotland Foundation Scotland Robertson Twsl Invèmess. Bodenoch & Strathspey CAB Anne Duchess of Westminster Fund Department of Work & Pensions Peoples Postcode Lottery National Lottory Gordon Bush Community Fund 24,318 45,121 51,065 50,000 30.000 109.357 10,000 30.000 77.934 8.101 25,000 21.587 19.361 10,000 279,783 232.061 Page 14 continued...
East and Gentr81 Sulherl8nd Citizens Advice B reau Ltd Notes to the Flnancial Statem8nls - contlnued for the Year Ended 31 Marc 2026 SUPPORT COSTS Gov8mance costs other Totals General advisory services 29.111 12.374 41.485 NET INCOMEIIEXPENDITURE) Net Incomel(expenditur*} Is stated aftfir ¢har9ingllcredlting)'. 31.3.26 31.3.25 Depreciat¢on- owned assets 5.958 6,362 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for Ihe year ended 31 March 2026 nor for thg year ended 31 March 2025. Trusts•$' expgnses There were no trLtstees' expenses pald foT Ihe year gnded 31 March 2026 nor for the year ended 31 MarGh 2025. STAFF COSTS The average monthly number of ?mployeg$ durin9 the yearwas as follows: 31,3.26 31.3.25 12 Average number of staff No employees re¢elved emolumfrnts in excess of £60,000. Page 15 contlnued..,
East and Central Sutherland Citizens Advice Bureau Notes to the FSnanelal Statements- continu8d for the Year Ended 31 March 202e COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTMTIES Unrestricted Restricted fund funds Total funds INCOME AND ENDOWMENTS FROM Domtlons and legaeS 3,132 3,132 Charftable adivitles General advisory serwcey 163,239 68,822 232.061 other trading aGtivitle8 636 636 Total 167.007 68,822 235.829 EXPENDITURE ON Charftabl8 actlvities General advisory $8Tvices 289.861 68,645 358,506 INCOMEI(EXPENDITVREI 1122,854} 177 {122.6771 RECONCILIATION OF FUNDS Total funds br()ught forward 278,434 5.503 283,937 TOTAL FUNDS CARRIED FORWARD 155.580 5,680 161,260 Page 16 continued...
East and C8ntral Sutherland CitiZ9ns vice Bureau Notes lo the Financial Staternents - continued for the Year Ended 31 March 2026 10. TANGIBLE FIXED ASSET8 Improvements lo property FT8ehold property PFant and machlnery Computer equipment Totats COST Al 1 April 2025 Disposals 77.Q82 22.746 {5,0221 23,950 31,745 155.523 {5,022} Al 31 March 2026 77.082 17,724 23.950 31,745 150,501 DEPRECIATION At 1 April 2025 Charge for year 16,875 1,695 20,779 1.056 28.538 3.207 66,192 5,958 At 31 March 2026 18,570 21,835 31,745 72,150 NET BOOK VALUE At 31 March 2026 58,512 17,724 2,115 78,351 At 31 Marth 2025 60,207 22.746 3.171 3.207 89,331 11. DEB TORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.26 31.3.25 Other dfjbtors 98 98 Page 17 contlnued...
E8$1 and Central Sutherland citlzens Advice B reau Ltd Notes to the Financial Stalemenls- contlnued for the Yèar Ended 31 March 026 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.26 31.3.25 Trade credltors Social security and other taxes Accrued exponses 5.059 3,329 1,198 3,572 1,198 4,770 9,586 13. MOVEMENT IN FUNDS Net movement in funds Transfers betwèen funds At 31.3.26 At 1.4.25 UnrèstrlGtod funds General fund 155,580 57,801 5,680 219,061 Restrt¢ted funds EAS Fu81 Poverty Challenge Fund Fuel Povety National Lottery 1,552 3,951 177 (1,552) (3,9511 {1771 5.680 (5.680) TOTAL FUNDS 161,260 57,801 219,1K1 Page 18 oonlinued...
East and Central Sutherland Advice ureau td Notes lo the Financia Slalemenl$ - continued for the Year Ended 31 March 2026 13. MOVEMENT IN FUNDS- contlnued Nel movement in funds. included in the above are as follows: Incoming resources Resources Movement expended In fund5 Unrestricted funds General fund 171,048 {113,2471 57,801 Restricted funds Energy Best Deal Changeworks - FIAW project CAS - Money Talk National Lottery Anne Duchess of Westminster Fund BESN Councll Tax Project Gordon Bush Communlty Fund Welfare Rights Pensionwise 6.111 18,519 31,070 19.361 10.000 2.855 10.890 10,000 5,311 1,092 16,111} (18,5191 31,0701 119,3611 10,0001 12.8551 (10.8901 110,000) (5,3111 (1.092) 115,209 (115.2091 TOTAL FUNDS 286,257 1228,456) 57.801 Comparatlvg$ for movemènt in funds Net movement in funds At 31.3.25 At 1.4.24 Unrestricted funds General fund 278,434 (122,854) 155,580 Restrlcted funds EAS Fuel Poverty Challenge Fund Fuel Povety National Lottery 1,552 3,951 1,552 3.951 177 177 5,503 177 5,680 TOTAL FUNDS 283,937 1122,677 161.260 Page 19 continued...
East and C8ntr81 Sutherland CllSzens Advice Bureau Ltd Notes to the Flnanclal Statements - contlnued for the Year Ended 31 March 2026 13. MOVEMENT IN FUNDS- contlnued ComparalSve net movement in funds, Included In the above are as follows: Incoming Resources Movement rosources expended In funds Unrestricted funds Gen8ral fund 167,007 (289,861) 1122,8541 Re$trlcted funds HC- HERO Fund Changeworks - RAW project CAS - Money Talk National Lottery 8,000 10,391 28,844 21,587 18,000) (10,391) (28.844) (21,410) 177 68,822 (6B.645) 177 TOTAL FUNDS 235,829 {358,506) {122,6771 14. RELATED PARTY DISCLOSURES There We no related party tran5a¢tlons for thg year ended 31 March 2026. Page 20
E881 and Central Sulh8rfand Citizens Advic Bureau Ltd ed Ststemonl of Flnancial Actiwties the Year Ended 31 March 2026 31.3.26 Total funds 31.3.25 Totsl funds Unrestrlcted Restrictsd funds fund8 INCOME AND ENDOWAIENTS Donations and1ogaclo$ Donations & fundraislng 1,434 1.434 3.132 Other trading activitles Other income 4,677 383 5,040 636 Charltable actmtlos Grants 164.937 114.846 279.783 232.061 Total incoming r•sour¢•s 171,048 115,209 286.257 235,829 EXPENDITURE CharStablg a¢tivitles W8ges Pensions Affllialton fees Training Stsff and volunteer expenses Advertising SofNvar8 costs Depreciation on Freehold Propety Depreckqtion on Equipment DeprfGiation on Computer Equlpmenl Grants to Individuals 55.592 3.924 4,065 529 1,769 111,521 3.086 187.113 7,010 4,065 529 2,298 265.097 10.728 3,149 2,412 3.787 1.545 5,725 1.995 1.143 3,224 495 527 1,695 1,056 3,207 1,695 1,056 3,207 71,837 115,134 186.971 299,300 Support ¢osts Other Rent gnd rates Insurance Light and heal Cathed forward 910 1,430 4.714 7,054 910 1,430 4.714 2,068 3.111 13,192 18,371 Thls p89e does not fom part of the statutory financial ststements Page 21
East and Central Sulherlond Citizens Advice Bureau Ltd Detailed Stalemenl of Financia Activities for the Year Ended 31 Mah 2026 31.3.26 Total funds 31.3.25 Total funds Unreslrfcted Restrictsd funds funds Other Brought forward Telephone Office Costs Sundrles Repairs and m8lntenan¢e Bookkeeping Consultancy fee$ 7,054 1,260 5,692 190 477 1.738 12.625 7.054 1.260 5,692 265 477 1,738 12,625 18.371 2,253 12,496 1,069 17,821 1,769 3,027 75 29.036 75 29.111 56,806 Governance co$ts Accountsncy fees Legal fees 2,256 10,118 2,256 10.118 2,400 12.374 12.374 2,400 Total reSourS expended 113,247 115,209 228,456 358,506 Net expendltur 57,801 57,801 1122,67n This page does not form part of the stalutory flnancigl statements Page 22