REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements for the Year Ended 31 March 2023 |
for |
East and Central Sutherland |
Citizens Advice Bureau Ltd |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements for the Year Ended 31 March 2023 |
for |
East and Central Sutherland |
Citizens Advice Bureau Ltd |
East and Central Sutherland |
Citizens Advice Bureau Ltd |
Contents of the Financial Statements |
for the Year Ended 31 March 2023 |
Page |
Report of the Trustees | 1 | to | 5 |
Independent Examiner's Report | 6 | to | 7 |
Statement of Financial Activities | 8 |
Balance Sheet | 9 | to | 10 |
Notes to the Financial Statements | 11 | to | 19 |
East and Central Sutherland |
Citizens Advice Bureau Ltd (Registered number: SC341055) |
Report of the Trustees |
for the Year Ended 31 March 2023 |
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). |
OBJECTIVES AND ACTIVITIES |
Objectives and aims |
The charity's objectives are to promote any charitable purposes for the public benefit in East Sutherland and the Highland Area by |
i) the advancement of education by providing clients with information, clarification and understanding of legislation and their legal rights and responsibilities. |
ii) the relief of those in need by assessing clients entitlement to welfare benefits, by providing assistance in claiming benefits and by assisting them to appeal against refusal to benefits and by doing so ensure they do not suffer from poverty. |
iii) the advancement of human rights by ensuring that people do not suffer through ignorance of their human rights and by taking such actions required to redress the situation and restore justice. |
iv) advancement of health by providing a comprehensive advice service which deals with all aspects of client problems and alleviates the stress and anxiety caused by unsolved problems. |
v) advancement of community development by recruiting, training and developing local citizens to be volunteer advisers in the Citizens Advice Bureau who in turn assist members of the public in their community and in doing so contribute to the development of their community. |
East and Central Sutherland |
Citizens Advice Bureau Ltd (Registered number: SC341055) |
Report of the Trustees |
for the Year Ended 31 March 2023 |
OBJECTIVES AND ACTIVITIES |
Significant activities |
The service supported clients with 5728 enquiries in the last year and our advisers generated a Client Financial Gain of £1,194,287.90. Client satisfaction obtained through various projects rated the service as good, or very good. |
Demand for support with benefits continued to be the highest advice area. Help with Utilities is now the second highest advice area. This highlights the challenges many people in our communities faced as a result of the pandemic. |
Below shows a table of the volume and type of advice in the year: |
Advice Area % |
Benefits 48.94% |
Utilities and communications 10.80% |
Finance and Charitable Support 8.73% |
Housing 6.34% |
Debt 4.88% |
Employment 4.04% |
Tax 3.83% |
Legal Proceedings 3.59% |
Travel, transport and holidays 2.12% |
Consumer 2.12% |
Relationship 1.53% |
Health and community care 1.44% |
Immigration, Asylum and Nationality 0.72% |
Education 0.63% |
NHS Concern or Complaint 0.24% |
Discrimination 0.06% |
Grand Total 100% |
Volunteers |
We continue to be supported by a fantastic group of dedicated staff, and enthusiastic volunteers who undertake numerous roles including advising, support for individual applications, reception duties, board of directors and fundraising. Without volunteers we would not be able to deliver the level of service that we currently offer and their commitment to our organisation is evident. |
East and Central Sutherland |
Citizens Advice Bureau Ltd (Registered number: SC341055) |
Report of the Trustees |
for the Year Ended 31 March 2023 |
ACHIEVEMENT AND PERFORMANCE |
Charitable activities |
With the changes in approach, and attitudes to Covid-19, the bureau moved, in April, to an open-door policy in addition to continuing telephone and email advice, which has seen a significant increase in face-to-face contact |
As a result of radically different opening hours - Monday, Tuesday, Thursday and Friday 9 -5, Wednesday 8 - 7 and Saturday 10 -12 - there has been a significant increase in positive feedback from clients. |
In addition to continued strong relationships with partner organisations the bureau's outreach programme has been extended to six each week, which has also added to our face-to-face client contacts and positive feedback. |
In-bureau and outreach provision has ensured our ability to meet the increased needs of the most vulnerable members of the area now exceeds pre-pandemic levels, which is testament to the hard work, professionalism and enthusiasm displayed by the team. |
FINANCIAL REVIEW |
Financial position |
The results for the year and the charity's financial position are shown in the attached financial statements. The charity has achieved a deficit of £(22,186) (2022 surplus - £32,100) all of which relates to unrestricted funds. |
At 31 March 2023, total reserves amounted to £286,601 (2022 - £308,788) of which £236,349 relates to unrestricted funds and £50,252 relates to restricted funds. |
Principal funding sources |
The company derives its income mainly from grants towards the running costs of its activities, augmented by special projects and donations. |
The board records its gratitude to Highland Council, Scottish Government, UK Government, Robertson Trust, Foundation Scotland, Anne Duchess of Westminster Fund, Lairg Windfarm Community Fund, SSEN Community Resilience Fund and all other funders for their support, without which our service would not exist. |
Reserves policy |
The Directors have established a policy whereby the reserves held should be at least 3 months of general expenditure. It is the view of the Directors that these reserves are adequate for the company to continue the current activities in the event of a significant drop in funding. |
FUTURE PLANS |
We face uncertain times as we respond to the changing needs of the communities we serve. What remains constant, though, is our commitment to providing quality advice which is confidential and free, and working together in partnership with other organisations for a better future for Sutherland. |
East and Central Sutherland |
Citizens Advice Bureau Ltd (Registered number: SC341055) |
Report of the Trustees |
for the Year Ended 31 March 2023 |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Governing document |
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. The governing documents of the charity are the Memorandum and Articles of the Association of the company which was incorporated on 9 April 2008 as a company limited by guarantee of £1 per member and has no share capital. |
Permission has been obtained from the Registrar of Companies to omit the word "limited" from the company's name. |
Recruitment and appointment of new trustees |
The directors of the charity are also charity trustees for the purpose 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 Articles of Association require that there should be a maximum of twelve and a minimum of four directors, and they are elected from the membership at the annual general meeting of the company. All of the directors fall due to retire at the first AGM and, being eligible, may offer themselves for re-election. |
Induction and training of new trustees All of the Trustees are familiar with the aims and principles of the service. New trustees are taken through an induction session with the CAS development officer and further training sessions and on-line learning. |
Organisational structure |
The charity is administered by the board of directors who meet together regularly. Operational running of the company is carried out by paid staff. |
Induction and training of new trustees |
All of the Trustees are familiar with the aims and principles of the service. New Trustees are taken through an induction session with the CAS development officer and further training sessions and on-line learning are held on: |
Obligations of a Trustee |
Governance |
Financial Management |
Future Planning |
REFERENCE AND ADMINISTRATIVE DETAILS |
Registered Company number |
Registered Charity number |
Registered office |
East and Central Sutherland |
Citizens Advice Bureau Ltd (Registered number: SC341055) |
Report of the Trustees |
for the Year Ended 31 March 2023 |
Trustees |
Company Secretary |
Independent Examiner |
Mackay & Co |
Chartered Accountants |
Unit 8 |
Golspie Business Park |
Golspie |
Sutherland |
KW10 6UB |
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. |
Approved by order of the board of trustees on |
Independent Examiner's Report to the Trustees of |
East and Central Sutherland |
Citizens Advice Bureau Ltd |
I report on the accounts for the year ended 31 March 2023 set out on pages eight to nineteen. |
Respective responsibilities of trustees and examiner |
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention. |
Basis of the independent examiner's report |
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures 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 view given by the accounts. |
Independent examiner's statement |
In connection with my examination, no matter has come to my attention : |
(1) | which gives me reasonable cause to believe that, in any material respect, the requirements |
- | to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and |
- | to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations |
have not been met; or |
(2) | to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. |
Marcus D MacIver CA MA |
The Institute of Chartered Accountants of Scotland |
Mackay & Co |
Chartered Accountants |
Unit 8 |
Golspie Business Park |
Golspie |
Sutherland |
KW10 6UB |
3 November 2023 |
East and Central Sutherland |
Citizens Advice Bureau Ltd |
Statement of Financial Activities |
for the Year Ended 31 March 2023 |
31.3.23 | 31.3.22 |
Unrestricted | Restricted | Total | Total |
fund | funds | funds | funds |
Notes | £ | £ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies | 2 |
Charitable activities | 4 |
Other trading activities | 3 |
Total |
EXPENDITURE ON |
Charitable activities |
NET INCOME/(EXPENDITURE) | ( |
) | ( |
) | ( |
) |
RECONCILIATION OF FUNDS |
Total funds brought forward |
TOTAL FUNDS CARRIED FORWARD | 308,788 |
East and Central Sutherland |
Citizens Advice Bureau Ltd (Registered number: SC341055) |
Balance Sheet |
31 March 2023 |
31.3.23 | 31.3.22 |
Unrestricted | Restricted | Total | Total |
fund | funds | funds | funds |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Tangible assets | 10 |
CURRENT ASSETS |
Debtors | 11 |
Cash at bank and in hand |
CREDITORS |
Amounts falling due within one year | 12 | ( |
) | ( |
) | ( |
) | ( |
) |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
NET ASSETS |
FUNDS | 13 |
Unrestricted funds | 236,501 | 258,536 |
Restricted funds | 50,252 | 50,252 |
TOTAL FUNDS | 286,753 | 308,788 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023. |
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006. |
East and Central Sutherland |
Citizens Advice Bureau Ltd (Registered number: SC341055) |
Balance Sheet - continued |
31 March 2023 |
The trustees acknowledge their responsibilities for |
(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and |
(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. |
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. |
The financial statements were approved by the Board of Trustees and authorised for issue on |
East and Central Sutherland |
Citizens Advice Bureau Ltd |
Notes to the Financial Statements |
for the Year Ended 31 March 2023 |
1. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. |
Income |
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. |
Expenditure |
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. |
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. |
Tangible fixed assets |
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
Freehold property | - |
Plant and machinery | - |
Computer equipment | - |
Taxation |
The charity is exempt from corporation tax on its charitable activities. |
Fund accounting |
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. |
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. |
East and Central Sutherland |
Citizens Advice Bureau Ltd |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
2. | DONATIONS AND LEGACIES |
31.3.23 | 31.3.22 |
£ | £ |
Donations & fundraising |
3. | OTHER TRADING ACTIVITIES |
31.3.23 | 31.3.22 |
£ | £ |
Other income | 754 | - |
4. | INCOME FROM CHARITABLE ACTIVITIES |
31.3.23 | 31.3.22 |
Activity | £ | £ |
Grants | General advisory services | 178,447 | 204,449 |
Grants received, included in the above, are as follows: |
31.3.23 | 31.3.22 |
£ | £ |
Highland Council revenue grant | 7,305 | 11,603 |
CAS - various | 59,052 | 75,664 |
Inverness, Badenoch & Strathspey CAB | 86,998 | 105,114 |
Energy Action Scotland | 2,950 | - |
SSE Community Fund | 7,767 | 4,797 |
Lairg Wind Farm | 3,080 | 1,437 |
Anne Duchess of Westminster Fund | 9,167 | 5,834 |
North Highland Initiative Energy Support Program | 2,128 | - |
178,447 | 204,449 |
East and Central Sutherland |
Citizens Advice Bureau Ltd |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
5. | SUPPORT COSTS |
Governance |
Other | costs | Totals |
£ | £ | £ |
General advisory services | 20,077 | 1,360 | 21,437 |
6. | NET INCOME/(EXPENDITURE) |
Net income/(expenditure) is stated after charging/(crediting): |
31.3.23 | 31.3.22 |
£ | £ |
Depreciation - owned assets |
7. | TRUSTEES' REMUNERATION AND BENEFITS |
There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022. |
Trustees' expenses |
There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022. |
8. | STAFF COSTS |
The average monthly number of employees during the year was as follows: |
31.3.23 | 31.3.22 |
Average number of staff |
East and Central Sutherland |
Citizens Advice Bureau Ltd |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
9. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
Unrestricted | Restricted | Total |
fund | funds | funds |
£ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies |
Charitable activities |
Total |
EXPENDITURE ON |
Charitable activities |
NET INCOME |
RECONCILIATION OF FUNDS |
Total funds brought forward | 237,382 | 39,306 |
TOTAL FUNDS CARRIED FORWARD | 258,536 | 50,252 | 308,788 |
10. | TANGIBLE FIXED ASSETS |
Freehold | Plant and | Computer |
property | machinery | equipment | Totals |
£ | £ | £ | £ |
COST |
At 1 April 2022 and 31 March 2023 |
DEPRECIATION |
At 1 April 2022 |
Charge for year |
At 31 March 2023 |
NET BOOK VALUE |
At 31 March 2023 |
At 31 March 2022 |
East and Central Sutherland |
Citizens Advice Bureau Ltd |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
11. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31.3.23 | 31.3.22 |
£ | £ |
Other debtors |
Prepayments |
12. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31.3.23 | 31.3.22 |
£ | £ |
Accruals and deferred income |
Accrued expenses |
13. | MOVEMENT IN FUNDS |
Net |
movement | At |
At 1.4.22 | in funds | 31.3.23 |
£ | £ | £ |
Unrestricted funds |
General fund | 258,536 | (22,035 | ) | 236,501 |
Restricted funds |
E.On Rosehall Community Fund | 8,066 | - | 8,066 |
CAS - SSEN | 12,064 | - | 12,064 |
CAS - Dept for Work & Pensions | 6,535 | - | 6,535 |
CAS - Scottish Government (MTT) | 3,859 | - | 3,859 |
CAS - Money & Pensions Service | 9,577 | - | 9,577 |
The Robertson Trust | 3,912 | - | 3,912 |
Foundation Scotland - National Emergencies Trust |
5,000 |
- |
5,000 |
Rural recovery | 1,239 | - | 1,239 |
50,252 | - | 50,252 |
TOTAL FUNDS | 308,788 | (22,035 | ) | 286,753 |
East and Central Sutherland |
Citizens Advice Bureau Ltd |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
13. | MOVEMENT IN FUNDS - continued |
Net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 97,943 | (119,978 | ) | (22,035 | ) |
Restricted funds |
CAS - Scottish Government (MTT) | 15,543 | (15,543 | ) | - |
CAS - Money & Pensions Service | 1,802 | (1,802 | ) | - |
CAS - Scottish Government (WRM) | 4,667 | (4,667 | ) | - |
CAS National Campaigns General | 2,400 | (2,400 | ) | - |
CAS - Scottish Government (Covid) | 9,909 | (9,909 | ) | - |
SSEN Community Resilience Fund | 7,767 | (7,767 | ) | - |
Highland Council Ward Discretionary Scheme |
8,217 |
(8,217 |
) |
- |
Rural recovery | 11,413 | (11,413 | ) | - |
Independant Age Outreach | 8,553 | (8,553 | ) | - |
Beyond Banking CitA | 12,350 | (12,350 | ) | - |
82,621 | (82,621 | ) | - |
TOTAL FUNDS | 180,564 | (202,599 | ) | (22,035 | ) |
East and Central Sutherland |
Citizens Advice Bureau Ltd |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
13. | MOVEMENT IN FUNDS - continued |
Comparatives for movement in funds |
Net |
movement | At |
At 1.4.21 | in funds | 31.3.22 |
£ | £ | £ |
Unrestricted funds |
General fund | 237,382 | 21,154 | 258,536 |
Restricted funds |
E.On Rosehall Community Fund | 8,066 | - | 8,066 |
CAS - SSEN | 12,064 | - | 12,064 |
CAS - Dept for Work & Pensions | 5,151 | 1,384 | 6,535 |
CAS - Scottish Government (MTT) | 3,859 | - | 3,859 |
CAS - Money & Pensions Service | 7,021 | 2,556 | 9,577 |
SCVO - Community Jobs Scotland | 757 | (757 | ) | - |
The Robertson Trust | 2,388 | 1,524 | 3,912 |
Foundation Scotland - National Emergencies Trust |
- |
5,000 |
5,000 |
Rural recovery | - | 1,239 | 1,239 |
39,306 | 10,946 | 50,252 |
TOTAL FUNDS | 276,688 | 32,100 | 308,788 |
East and Central Sutherland |
Citizens Advice Bureau Ltd |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
13. | MOVEMENT IN FUNDS - continued |
Comparative net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 106,218 | (85,064 | ) | 21,154 |
Restricted funds |
CAS - National Campaigns BESW | 3,200 | (3,200 | ) | - |
CAS - Dept for Work & Pensions | 17,515 | (16,131 | ) | 1,384 |
CAS - Scottish Government (MTT) | 5,882 | (5,882 | ) | - |
CAS - Money & Pensions Service | 14,468 | (11,912 | ) | 2,556 |
SCVO - Community Jobs Scotland | - | (757 | ) | (757 | ) |
The Robertson Trust | 3,912 | (2,388 | ) | 1,524 |
CAS - Scottish Government (WRM) | 9,389 | (9,389 | ) | - |
CAS National Campaigns General | 2,400 | (2,400 | ) | - |
CAS - Scottish Government (Covid) | 8,898 | (8,898 | ) | - |
Foundation Scotland - National Emergencies Trust |
5,000 |
- |
5,000 |
SSEN Community Resilience Fund | 4,797 | (4,797 | ) | - |
Highland Council Ward Discretionary Scheme |
5,862 |
(5,862 |
) |
- |
CAS - Local impact grant | 5,000 | (5,000 | ) | - |
Rural recovery | 13,012 | (11,773 | ) | 1,239 |
99,335 | (88,389 | ) | 10,946 |
TOTAL FUNDS | 205,553 | (173,453 | ) | 32,100 |
The Rural Recovery Fund is made up of grants from three different funders, namely The Highland Council Coastal Communities Fund, Anne Duchess of Westminster Fund and Lairg Windfarm Community Fund |
East and Central Sutherland |
Citizens Advice Bureau Ltd |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
14. | RELATED PARTY DISCLOSURES |