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

castlem11￿. CStl2ens Advlr- EluriJa
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Pag: 2

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 un￿StrICted 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