Company registration number: CSOO5765 Charity registration number: SC051787 CASTLEMILK CITIZENS ADVICE BUREAU TRUSTEES, REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 GALLONE & CO 14 Newton Place Glasgow G3 7PY
Castlemilk Citizens Advice Bureau Contents Page Trustees, Report Independent Examiner's Report Statement of Financial Activities (including Income and Expenditure Account) Balance Sheet Notes to the Financial Statements The followlng pages dD not form part of the statutory accounts: Detailed Statement of Flnanclal Actlvltles IlncludSng Income and Expendllure Account)
Castlemllk Cltizeng Advice Bureau Company No. C5005765 Trustees, Report For The Year Ended 31 March 2025 The trustees present their report and the financial statements lor the year ended 31 March 2025. Objectives and Activlties Aims and Objectives Castlemilk Citlzens Advlce Bureau's remit is to provlde advice. Publlc Benellt Public benefit actlvities carrled out by the charity include the services of a Cltlzens Advice Centre. The trustees conflrm that they have complied with the requirements of the Charitles and Trustee Investment {Scotland} Act 2005. Structure, Governance and Management Governlng Document rhe charity is è Scottish Charitable Incorporated Organi53tion. Reference and Admlnlstratlva Datails Tru8te•$ Charlty Number SC051787 Company Number CS005765 Independent Examlner Page I
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Castlemilk Citizens Advlce Bureau Independent Examiner's Report to the Trustees of Castlemilk Cltlzens Advice Bureau For The Year Ended 31 March 2025 I report to the charity trustees on my examination of the accounts of the Company for the year ended 3 1 March 2025. Respcnslbllltles and B•sls of Report A5 the charlty trustèes of the Company (and also its director5 for the purposes of company law), you are responsible for the preparation of the accounts in accordance with Ihe requirements of the Companies Act 2006 ("the 2006 Act"). Having satisfied myself that the accounts OF the Company are not rtquired to be audited under Part 16 of the 20Q6 Act and a @ligible for independent examination, I report In respert of my examinatlon of your charity's accounts as carried out under section 145 of the Charities Act 201 I I'the 2011 Act'l. In carrying out my examinaiion I have followed the Dlrection5 given by the Charity Commlssion under sectlon 14515) Ib) of the 20 11 ACL. Independent Examlner's Strtement Slnce the Company's gr055 Income exceeded £250,000 your examlner must be a member of a body listed In section l45 of the 2011 Act. I confirm that l am qualified to undertake the examlnatlon because l am a member of The Associatlon of Accounting Technicians, which Is one of the11sted bodies. I have completed my examination. I confirm that no matters have come to my attentlon In connection with the examination glving me cause to believe.. l. accountlng records were nol kept in respect of the Company as requlred by section 386 of the 2006 Act; or 2. the account5 do nol accord with those records, or 3. the accounts do nol comply with the accounting requirements of section 396 of the 2006 Act other than any reqLiirement that the èccounts give a 'true and fair view, whlch Is not a matter considered as part of an independent examination., or 4. Ihe accounts have not been prepared in accordance with the methods and prlnciple5 Qf the Statement of Recommended Practlce lor accounlillg and reporting by charitles agplicable to charltles preparlng thelr accounts In accordance with thc Financial Reporting Standard appllcable In the UK and Republic of Ireland l FRS 1021, I have no concerns and have come across no other rnatters in connection with the exam5nation to whlch attention should be drawn In this report In order to enable a proper understanding of the accounrs to be reached. LLLIII L4 Nebvton Plac Gla5gOW G3 7PY Page 3
Castlemilk Citizens Advice Bureau Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025 2025 Unrestrlcted funds Notes INCOME AND ENDOWMENTS FROM: Charitable activities.. Incoming resources from providing advice 308,423 EXPENDITURE ON: Charitable activities.. Outgoing resources from providing advice 1291,624) NET INCOME 16,799 NET MOVEMENT IN FUNDS 16,799 RECONCILIATION OF FUNDS: Total funds brought forward 155,380 TOTAL FUNDS CARRIED FORWARD 172,179 The notes on pages 6 to 8 form part of these financlal statements. Page 4
Castlemilk Citizens Advlce Bureau Balance Sheet As At 31 March 2025 2025 Unrestrlrted funds CURRENT ASSETS Cash at bank and in hand Notes 176,687 176,687 Credltors: Amounts Falling Dua Wlthln One Year (4,508) NET CURRENT ASSEfs (LIABILITIES) 172,179 TOTAL ASSETS LESS CURRENT LIABILITIES 172, 179 NEf ASSETS 172,179 FUNDS OF THE CHARrrY Unrestrlrted Funds 172,179 TOTAL FUNDS 172.179 For the year ending 31 March 2025 the charltable company was entitled to exemption frDm audlt under section 477 of the Campanles Act 2006 relatlng to small companSes. The members have not required the charltsble company to obtaln an audit In accordance wlth sertlon 476 of the Companles Act 2006. The trustees acknowledge thelr re5ponsibilltles for complying wlth the requirements of the Act wlth respect to a¢Eountlng cords and the preparatlon of accounts. These accounts have been prepared In accordance wlth the provisions appllcable to companles subject to the Small companies glme. On behalf of the bnard The nDtes on pages 6 to 8 form part of these flnanclal statements. Page 5
Castlemilk Citizens Advice Bureau Notes to the Financial Statements For The Year Ended 31 March 2025 l. General Information Castlemilk Citizens Advice Bureau is a company limited by guarantee, Incorporated In Scotland, registered number CS005765 and regislered charity number SC051787. The registered office is 2. Accounting Policies 2. 1. Basis of Preparatlon of Flnancial Statements The financlal statements have been prepared in accordance wlth the Charlties SORP IFRS 102) "Accountlng and Reporting by Charitles.. Statement of Recommended Practice applicable to charities preparlng their accounts in accordance with the Financial Reporting Standard applicablc in the UK and Republic of Ireland (FRS 102) (effective I January 20 19) Financial Reporting Standard 102 "The Financial Reporting Standard applicable In the UK and Republic Df Ireland" and the Companies Act 2006. The charltable company Is a Public Benefit Entlty as defined by FRS 102. 2.2. Golng Concern Disclosure The trustees have not Identified any materi31 uncertaintles related to events or condltlons that may cast significant doubt about the charltable company's abllity to contlnue as a golng concern. 2.3. Incomlng Resource5 Income from charStable activltles Includes Income earned both from the supply of goods and servlces under contractual arran9ements and from performance related grants whlch have condltion5 thal specify the prov15ion of partlcular goods gr ser¢lces to be provided by the charlty. Inctsme from charitable actlvltles is recognlsed as earned las Lhe related goods or servlces are provided.) 2.4. Resources Expended Llab111tles are recognised as expendlture as soon a5 a legal or constructlve obligation CCimmlttSng the charity to that expenditure, it is probable thal settlement will be required and the amount the obligation can be measured or estimated reliably Llabilities are measured on recognition as historical cost and then Subsequently measured at the best estimate of the amount requlred to settle the obligatlon at the reportlng date. The exceptlon is that financlal Instruments musl be adjusted to thelr present value, these Include flnanclal liabilities where Settlement is deferred for more than 12 months after the repDrtlng date. All expendlture Is accounted for on an accrual's basis, all expenses Including sUPPOrt costs and governance costs are allocated or apportloned to the applicable expenditure headlngs. 2.5, Cash and Cash Equlvalents Cash and cash equlvalents are baslc flnancSal assets and Include cash In hand and deposits held at call wlth banks, other short-term highly Ilquld Investments that mature In nD more than three months from the date of acqu151tion and re readily convertible to a known amount of cash with Inslgnlllcant rlsk of change In value, and bank overdrafts. 3. Analysis of Expenditure 2025 Activitles undertakan dlrertly Support costs (see note 41 Total Outgoing resource5 from providing advice 7,451 284,173 291,624 Pa9e 6
Castlemilk Citizens Advice Bureau Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 4. Support Costs 2025 Outgoing resources from providing advice Employee costs Premises expenses General administration 260,204 15,437 8,532 284,173 5. Independent Examlner's Remuneratlon 2025 Independent examinatlon of the financial statements other assurance services Tax advlsory services Other financlal servlces 780 780 6. Staff Costs Staff costs were as fDIIows: 2025 Wa9e5 and salarles 265,444 No employee5 recelved employee benefits (excluding employer pension costs) for the reporting perlod of rnore than £60,000. 7. Average Numbar of Employees Averdge number of emplciyees during the year was.. 10 8. Credltors.. Amounts Falling Due Withln One Year 2025 Accruals and deferred Income 4,508 9. Movement In Funds As at l April 2024 A5at31 Expenditure March 2025 Income Unrestricted funds General.. General unStrICted fund 155,380 308,423 1291,624) 172,179 Total funds 155,380 308,423 (291,624) 172, 179 10. Transactions with Trustees Page 7
Castlemilk Citizen5 Advice Bureau Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 During the year the expenses reimbursed to the trustee5 or paid directly to third parties were as follows., 2025 I I, Related Party Disclosure5 12. Company Ilmited by guarantee The company Is limited by guarantee and has no share capltal, Every member of the company undertakes to contrlbute to the assets of the companyi amount as may be requlred not exceedlng £1, in the event of a winding up, Such an Page 8
Castlemilk Citizens Advice Bureau Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025 2025 Total funds INCOME AND ENDOWMENTS FROM: Charitable Activities". Incoming resources from providing advice Grants 308,423 308,423 EXPENDITURE ON: Charitable Artivities: Outgoing resources from providing advice Wages and salarles Wages and Salaries Travel and subsistence expenses Rent Printing, postage and statlonery Training seminars and workshops Telecommunicatlons lftdependent examinerts fees Subscrlptlons Entertalnlng Sundry expenses 308,423 17,451) (257,993) {2,211> 115,437) (496) (275) (2,245) (780) (2,550) 12,051) (1351 (291,6241 (29 1,6241 NET ZNCOME 16,799 Page g