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
Re￿mmanded 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 edUcat￿n 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 unre80￿ed 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 a￿a 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 se￿iceS 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 r￿Mmended 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 ser￿c@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 fo￿tr 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 rte￿1k.
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 e￿St.
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 Unde￿aY 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
crti￿nS 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 BU￿aU 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 procedu￿8 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 $ettkmenl and thè amount of th8 obligation Gan b8 measured reliably.
Expenditure is ac£ounled for on an accruals basis and has been clgssifiod und8r headlngs that
aggregate all cost re18ted to the category. Where costs cannot be directly attributed to particufor
headlngs Ihey have been allocaled to actEvllies on a basis consistent bwth the use of resources.
Grants offereij subject to conditions which have not been mel at the year end date are noted as
a commitment but nol accrued as expendlture.
Tangible flx•d as¥8ts
Depr8cialion is provided at the follo￿ng annuol rates in order to vjrite off each asset over its
estimated useful lrfe.
Freehold proper
Plant and machingry
Computer equipment
Straight ling over 50 year5
20Yo on eost
33% on cost
Taxatlon
Th8 chartty Is exempt from corporats'on t¥x on its ¢haritablg aGlivittes.
Fund accounting
Unrestricted funds can b8 used in accordance with the ¢harttable obj8Ctives ot the diS￿et00n of
tho trustees,
Restricted funds can only b8 used for partlculdr reslrfcted purposes within the objects of the
charity. Restriction$ 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 lega￿eS
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 Ma￿h 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 reSour￿S 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