Charity Number SC043253 Company Number SC420486 THE BORDERS CITIZENS ADVICE CONSORTIUM Trustees, Report and Accounts Forthe year ended 31 March 2026 Independently examined under the Charities and Trustee Investment (Scotlandl Act 2005 Exempt from audit under the Companies Act 2006
The Borders Citizens Advice ConsortiLJm (Charity 5C043253 and Company SC4204861 Report and Accounts for the year ended 31 March 2026 CONTENTS Pages Trustees, report Independent examinerfs report Statement of financial Bctivities lincorporating an income and expenditure account) Balance sheet Note5 to the accounts ID-12
The Borders Citizens Advice Consortium (Charity SC043253 and Company SC4204861 Reportand Accountsforthe yearended 31 March 2026 Tru5tees' Report The trustees of the charity, who are the directors of the company for the purposes of company law, present their report and accounts for the year ended 31 March 2026. OBJECTIVES AND ACTIVITIES The charity's objects are to promote any charitable purposes for the public benefit in The Scottish Borders I'the area of local benefit") and elsewhere, by The advancement of education by providing clients Wlth information, clarification and understanding of legislation and their legal rights and responsibilities. The relief of those in need by assessing clients. entitlement to welfare benefit5, by providing assistance in claiming benefits and by assisting them appeal against refusal to benefits and by doing so to ensure they do not suffer from poverty. The advancement of civil and human rights by ensurinE that people do not suffer through ignorance of their civil and huma n rights and by taking such actions as are intended to redre55 the situation and redress wrongs and restores justice. Advancement of health by providing a comprehensive advice Service which dea15 Wlth all aspects of clients, problems and a Ileviates the injury, stress 3nd anxiety caused by Ljnsolved problems. Advancement ofcommunity development by recruiting, training and developing local citizens to be volunteers in and for the Citizens Advice BureaLJ who in turn assist members of the public in their community 3nd in doin8 so contribute to the development of their community. (iv) {vl Where the objects are beinE promoted outside the defined area of local benefit, the Company may work with organisations with similar aims, but shall at all time5 adhere to the agreed principle5 for the operation of Citizens Advice Bureaux set otjt from time to time by Citizens Advice Scotland ICASI. To achieve these objects, the charity entered into agreements with three Citizens Advice Bureaux who operate an advice service from six sites in Peebles, Galashiels, Hawick, Kelso, Duns and Eyemouth. ACHIEVEMENTSAND PERFORMANCE During the year the three bureaux had 20,404 contacts12025.' 18,0841 with clients. The confirmed client financial gains in the period amount to £3,906,159 12025.. £4,196,507). The bureaux handled 194 debt cases12025.. 2491 totalling £839,091 12025.. £1,579,2771.
The Borders Citizens Advice Consortium (Charity SC043253 and Company SC4204861 Report and Accounts for the yeèr ended 31 March 2026 FINANCIAL REVIEW Scottish Borders Council- Contract Grant The level of grant from Scott15h Borders Council ISBCI wa5 fixed until 31 March 2026 at £240,600 12024-24 - £240.0001. The consortium is very grateful to SBC for its continued funding which is essential for the maintenance of the core services provided the bureaux. The funding allocation out to the three bureaux remained the same as the previous year.. 52% to Roxburgh and Berwickshire, 30% Central Borders and 18% Peebles and District. Scottish Government Poverty Action Fund (paid via Scottish Borders Council) In 2025- 2026 the Consortium also received funding from the Scottish Government's Poverty Action Fund provided to support outreach advice work throughout the Scoltlsh Borders. This funding applie5 to the full financial year and is for a total of £50,0001£12,500 for the financial year 2024151 plus a management fee of El,500 paid directly to CBCAB in 202415. The funding allocation to the three bureaux was as follows.. 40Y. to Roxburgh and Berwickshire, 40Yo to Central Borders and 20Yo to Peebles and District. Reserves Policy The trustee5 have constdered the nature of the operation of the charity which is to negotiète a fund in8 agreement with Scottish Borders Council 3 nd then transmit an appropriate percentage of the funding to each of the three bureaux. They see no need to set a target for reserves. The Con50rtium is currently using the CBCAB'S current acco(Jnt at the Bank Of Scotland for all income and expenditure transactions. PLANS FOR THE FUTURE The Con50rtium will continue to work positively with the council on the provision of a quality service to the Borders community, and seek to develop OUT relationships to address anti-poverty approaches. The member bLJreaux will continue to work in partnership to ensure equitable standards of service and, where appropriate, to deliver Services across individual bureau boundaries. The Consortium is keenly focused on monitoring the impact of its current funding streams while ensuring the effective distribution of resources to meet the needs of the community. Alongside this, step5 are being taken to refine operational strategies and to foster greater transparency in reporting and communic2tion. By aligning its goals with the evolving challenges faced by the community, the Consortium aims to enhance the sustainability and eff iciency of its services. The Con50rtium will also work to strengthen relationships with other organiiations and enhance outreach efforts, ensuring that vital advice seNices reach even the most remote communities. By leveraging new technologie5 and innovative practices, the Consortium aims to improve 2cce55ibility and streamline its processes, making It easier for those in need to benefit from its expertise and support. The Consortium will continue to ptjrsue new funding possibilities to ensure the future of our services.
The Borders Citizens Advice Consortium Icharity SC043253 and Company SC4204861 Report and Accounts for the year ended 31 March 2026 STRUCTURE, MANAGEMENT AND GOVERNANCE The Borders Citizen5 Advice Consortium is a charity and a company limited by guarantee (Charity number SCO43253, Company number SC4204861. It was incorporated on 27 March 2012 and is governed by its Articles of Association, which were revised in 2021. The Consortium has three rnembers.. Central Rorders Citizens Advice Bureau Icharity number SC000983, Company number SC2179731 Peebles and District Citizen5 Advice 8ureau Icharily number SC004900, Corllpany number SC3979501 Roxburgh and Benmickshire Citizens Advice Bureau (Charity number SC010123, Company number SC4008991 These members are the Citizens Advice Bureaux operating in the Scottish Borders. Appointment of trustees Each of the three members may appoint two trustees, and the trustees may co-opt up to three addition31 trustees. The trustees use their powers of co-option to appoint a Chair independent of the members_ A new independent Chair was appointed in March 2026. Organisational structure Day to clay opèrations are administered by the three bureèux under agreements with the Con50rtium, which are monitored by the trustees who meet regularly. Risk management The trustees exercise control of the charitable company through regular meetir>g5. They regularly meet with Scottish Borders Council to ensure the long-term funding of the bureaux, and risk5 associated with changes to funding. The trustees have taken out appropriate insurance to minimise their operational risk.
The Borders Citizens Advice Consortium (Charity SC043253 and Company SC4204861 Report and Accounts for the year ended 31 March 2026 REFERENCE AND ADMINISTRATIVE INFORMATION Trustees The trustees are the director5 of the company for the purposes of company law. The trustees who held office during the period from the start of the year reported on until the date Df approval of this report are listed below. They held office during the whole of that period, except where stated otherwise opposlte their names. Sarah Mathieson C31um Kerr, Marshall Wilson Andrew Crawley David Brownlee John Offord2 eather Anderson James Cleland3 Kathryn Peden Anngela Poplawski Indepenclent Chair Co-opted March 2026 Resigned 2 March 2026 Resigned 2 March 2026 Resigned l June 2025 secretary Treasurer. Appointed l June 2025 Co~opted Ljnder article 38 Appointed by Central Borders Citizens Advice Bure3 LJ Appointed by Peebles and District Citizens Advice Bureau Appointed by Roxbur8h and Berwickshire Citizens Advice Bureau Company Secretary Kathryn Peden Charity number SC043253 Company number SC0420486 Registered Office 111 High Street Galashiels TDI IRZ Independent Examiner Andrew Wayne55 CA This report has been prepared in accordance with the provisions of the Companies Act 2006 applicable to small companies. Thi5 report was approved by the trustees on 25, May 2026 and signed on their behalf bv Sarah Mathieson Chair
The Borders Citizens Advice Consortium (Charity SC043253 and Company SC4204861 Report and Accounts for the year ended 31 March 2026 Independent Examiner's Report to the Trustees of The Borders Citizens Advice Consortium I report on the account5 of The Borders Citi2ens Advice Consortium I'the ch8rity"I for the year ended 31 March 2026 which are set out on pages 8 to 12. Respective responsibilities of trustee5 and examiner The charity's trustees are responsible for the preparation of the accounts in accordancè with the terms of the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts (Scotlandl Regulations 2006 la5 amended). The charity trustees consiclpr that the audit requirement of Regulation IOllllal-Icl of the 2006 Regulations of the Charities Accounts Iscotlandl Regulations 2026 does not apply. It is my responsibility to examine the accounts as required under section 44llllcl of the Charitie5 and Trustee Investment (Scotlandl Act 2005 and to state whether particular matters have come to my attention. Basi5 of independent examiner'5 Statement My examination is carried out in accordance with Regulation 11 of the Charities Account5 (Scotlandl Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the account5 presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trijstees concerning any such matters, The procedures undertaken do not provide all the evidence thèt would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent examiner's statement In the course of my examination no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements lal to keep accounting records in accordance with Section 44111131 of the Charities and Trustee Investment |Scotlandl Act 2005 and Regulation 4 of the Charities Accounts (Scotlandl Regulation 2006, and Ibl to prepare accounts which accord with the accounting record5 and con)ply with Regulation 8 of the Charities Accounts (Scotlandl Regulations 2006 have not been met, or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Andrew Wayness The In5titule of Chartered Accountants of Scotland JRW Hogg and Thorburn Chartered Accountants Riverside House Ladhope Vale Galashie15 TDI IBT Date..... L4 lol
The Border5 Citizens Advice Consortium (Charity SC043253 a nd Company SC4204861 Report and Accounts for the year ended 31 March 2026 Statement of Financi31 Activities (incorporating art Income and Expenditure Account) Note 2025-26 Total 2024-25 Total Income from: Donètions Charitable activities Total income 1,438 290,600 292,038 600 254,598 255,198 Expenditure on.. Charitahle activities Total expenditure 291,648 291,648 255.659 255,659 Net movement of funds 390 14611 Reconciliation of funds: Total funds at start of year Total funds at end of year 13561 34 105 13561 All fundsare unrestricted. All income and expenditure derive from continuing activities. The Notes on pages 10 to 12 form part of these accounts.
The Borders Citizens Advice Consortium (Charity SC043253 and Company SC4204861 Report and Accounts for the yeèr ended 31 March 2026 Notes to the accounts l. Accounting policies Charity information The BordeTS Citizens Advice Consortium is a private company limited by guarantee incorporated in Scotland. The registered office is 111 High Street, Galashiels TDI IRZ. lal Basis of accounting. The accounts have been prepared in accordance with the charity's Eoverning docLJment. the Companies Act 2006 the Charities and Trustee5 Investment Iscotlandl act 2005, the Charities Accounts IScotl3ndl regulations 2006, FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland" and the Charitie5 SORP ' Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charitie5 preparing their accounts in accordance with the Financial Reporting standard applicahle in the UK and Republic of Ireland IFRS1021" The charity is a public benefit entity as defined in FR5 102. The charity h3S taken advantage of provisions in the SORP for charities not prepared a statement of cash flows. The accounts are PTepared in sterling, which 15 the functional currency of the charity. Monetary amounts in these accounts are rounded to the nearest £. Ibl Going toncern The trustees consider that there are no material uncerfainties about the charity's ability to continue asa goingconcern. Icl Fund accounting. All funds are unrestricted, that is they are available for use at the discretlDn of the trustees in furtherance of any of the objective5 of the charitv. Idl Income. Income is recognised when receivable, which is when the charity becomes entitled to the resource and provided condition5 for receipt have been satisfied. lel Expenditure. Expenditure 15 shown on an accruals basis, and is recognised when there is a legal or constructive obligation to make payment. If) Governance costs. Governance costs are allocated to charitable activities and are included in Note 4. Igl Fixed assets. The charity has no fixed assets. Ihl Debtors and creditors. Debtors and creditor5, all of. which are clèssified as falling due within one year, are recognised at settlement value. lil Taxation. The charity Is exempt from corporation tax on its charitable activities. til VAT. The charity is not registered for VAT, and accordingly all expehditure is shown gross of irrecoverable VAT. 2. Income from donatiori5. The income from donations cornprises contributions from the members of the ch3rity toward5 Its running costs amounting to £1,42512025 - £6001 and a donation from J. Boyd of £13. io
The Borders Citizens Advice Con50rtium (Charity SC043253 and Company SC4204861 Report and Accounts for the year ended 31 March 2026 Balance Sheet Note 31103126 Total 31/03/25 Total Current asset5: Cash at bank (including CBCAB'S BOS accountl and in hand Other debtors Total currerbt assets 313 4,367 4.680 305 400 705 Current Liabilities: Creditors and accruals.. amounts falling due within one year io 14,6461 fl,06lJ Total Current Liabilities Total Net AssetsllLiabilitiesl 14,6461 34 11.0611 f356J The funds of the charity.. Unrestricted funds Total charity funds 34 34 1356) (356) The company is entit1eci to exemption from audit requirement under Section 477 of the Companies Act 2006, for the year ended 31 March 2026. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with Section 476 of the Companie5 Act 2006. The trustees, who are the directors of the company for the purposes of company law, acknowledge their responsibilities for complying with the reqijirements of the Companies Act 2006 with respect to accounting record5 and the preparatiDn of accounts. These accounts have been prepared in accordance with the provi5ion5 applicable to the companies subject to the small companies regime. These èccounts were approved by th trustees on 25 May 2026. Angela Puplawski Trustee Date.. The Notes on pages 10 to 12 form part of these accounts.
The Borders Citizens Advice Consortium (Charity SC043253 and Company SC4204861 Report and Account5 for the year ended 31 March 2026 3. Incorne from charitable activities. 2025-26 Total 2024-25 Total Granl towards the provision of bureau Services from Scottish Border5 Council 240,600 240,600 Grant from Scottish Government Poverty Action Fund (paid via Scottish Borders Council) 50,000 13,998 Total grant5: 290.600 254,598 4. Expenditure on charitable activities. 2025-26 Total 2024-25 Totul Grants toward5 the provision of services Central Borders CAB Peebles and District CAB RoxbLJrgh and Berwickshire CAB Total grants 92,180 53,308 145,112 290,600 78,678 45.808 130.112 254,598 Governance costs Insurance Independent Examiner's Fee Companies House-filin8 fee Total governance costs 568 480 568 480 13 1,048 I,Q61 Total 291,648 255.659 5. Staff number5 and costs. There are no employees12025-. none). 6. Trustees and related partie5. No trustee received remuneration or expenses dLJring the year12025.. nill. A principal activity of the charity IS to rèceive grants towards the provision of Citizens Advice Bureau services in the Scottish Borders, 3nd to distribute these grants to the three members of the charity that are the Citizens Advice Bureaux that provide these services. The grants to the members are shown in Note 4. No other payments to related parties were made dijring the year12025.' nill- li
The Borders Citizens Advice Consortium Icharity SC043253 and Company SC4204861 Report and Accounts for the year ended 31 March 2026 Persons with significant control. The three member5 of the charity are relevant legal entities because they each control one third of the voting right5 at General Meetings. They are.. Central Borders Citizens Advice Burea u Icharity number SC000983, Company number SC2179731 Peebles and District Citizens Advice Bureau (Charity number SC004900, Company number SC3979501 Roxburgh and Berwickshire Citizens Advice Bureau Icharity number SC010123, Company numbei SC4008991 8. Funds held by agent. Central Borders Citizens Advice Bureau IC8CABI 3Ct5 as agent of the charity in respect of the grants received from Scottish Borders Council.. it receives the grants in its bank account and then d istributes them in accordance with the directions of the charity. CBCAB'S bank account has also been used to receive donations towards running costs from the Member bureaux and also to use those donation5 to pay those running costs. At the year-end date there was one outstanding payment of £4,166.66 due from Scottish Borders Council in respect Df the Child Poverty Action Fund12025.. £01. The balance held by it a$ agent at the end of the year was £208.3812025: £2001. Debtors Debtors: Peebles and District Citizens Advice Bureau donation Idue March 20251 Child Poverty Action Fund - March 2026 instalment £200 £4,166.66 l U. C'urrent l.iabilities Creditors: Peebles and District Citizens Advice Bureau 33 lin respect of the March instalment of the Child Poverty Action Fundl £833.33 Central Borders Citizens Advice Bureau lin respect of the March instalment of the Child Poverty Action Fund) £1,666.66 Central Borders Citizens Advice Bureau lin respect of the March instalment of the Child Poverty Action Fundl- £1,666.67 Accruals: The Independent Examiner, Andrew Wayness of IRW Hogg and Thorburn CA in respect of independent Inspection fee £480 12