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