IRIS Accounts Production v24.3.2.46 Other Company accounts True false Pounds 1.4.23 31.3.24 31.3.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC3410552023-03-31SC3410552024-03-31SC3410552023-04-012024-03-31SC3410552022-03-31SC3410552022-04-012023-03-31SC3410552023-03-31SC341055ns0:CharitableCompanyLimitedByGuarantee2023-04-012024-03-31SC341055ns15:PoundSterling2023-04-012024-03-31SC341055ns11:FRS1022023-04-012024-03-31SC341055ns11:IndependentExaminationCharity2023-04-012024-03-31SC341055ns11:SmallCompaniesRegimeForAccounts2023-04-012024-03-31SC341055ns11:FullAccounts2023-04-012024-03-31SC341055ns11:CharitiesSORP2023-04-012024-03-31SC341055ns16:EnglandWales2023-04-012024-03-31SC341055ns11:RegisteredOffice2023-04-012024-03-31SC341055ns0:Trustee32023-04-012024-03-31SC341055ns0:Trustee42023-04-012024-03-31SC341055ns0:Trustee12023-04-012024-03-31SC341055ns0:Trustee52023-04-012024-03-31SC341055ns0:Trustee22023-04-012024-03-31SC341055ns0:Trustee62023-04-012024-03-31SC341055ns0:Trustee72023-04-012024-03-31SC341055ns0:Trustee82023-04-012024-03-31SC341055ns0:Trustee92023-04-012024-03-31SC341055ns0:Trustee102023-04-012024-03-31SC341055ns11:CompanySecretary12023-04-012024-03-31SC341055ns0:TotalUnrestrictedFunds2023-04-012024-03-31SC341055ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC341055ns0:Activity82023-04-012024-03-31SC341055ns0:TotalUnrestrictedFundsns0:Activity82023-04-012024-03-31SC341055ns0:Activity8ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC341055ns0:Activity82022-04-012023-03-31SC341055ns0:TotalUnrestrictedFunds2023-03-31SC341055ns0:TotalRestrictedIncomeFunds2023-03-31SC341055ns0:TotalUnrestrictedFunds2024-03-31SC341055ns0:TotalRestrictedIncomeFunds2024-03-31SC341055ns0:TotalUnrestrictedFundsns10:WithinOneYear2024-03-31SC341055ns10:WithinOneYearns0:TotalRestrictedIncomeFunds2024-03-31SC341055ns10:WithinOneYear2024-03-31SC341055ns10:WithinOneYear2023-03-31SC341055ns10:OwnedOrFreeholdAssetsns10:LandBuildings2023-04-012024-03-31SC341055ns10:PlantMachinery2023-04-012024-03-31SC341055ns10:ComputerEquipment2023-04-012024-03-31SC34105522023-04-012024-03-31SC34105512023-04-012024-03-31SC34105512022-04-012023-03-31SC341055ns10:OwnedAssets2023-04-012024-03-31SC341055ns10:OwnedAssets2022-04-012023-03-31SC341055ns0:TotalUnrestrictedFunds2022-04-012023-03-31SC341055ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC341055ns0:TotalUnrestrictedFundsns0:Activity82022-04-012023-03-31SC341055ns0:Activity8ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC341055ns10:OwnedOrFreeholdAssetsns10:LandBuildings2023-03-31SC341055ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment2023-03-31SC341055ns10:PlantMachinery2023-03-31SC341055ns10:ComputerEquipment2023-03-31SC341055ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment2023-04-012024-03-31SC341055ns10:OwnedOrFreeholdAssetsns10:LandBuildings2024-03-31SC341055ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment2024-03-31SC341055ns10:PlantMachinery2024-03-31SC341055ns10:ComputerEquipment2024-03-31SC341055ns10:OwnedOrFreeholdAssetsns10:LandBuildings2023-03-31SC341055ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment2023-03-31SC341055ns10:PlantMachinery2023-03-31SC341055ns10:ComputerEquipment2023-03-31
REGISTERED COMPANY NUMBER: SC341055 (Scotland)
REGISTERED CHARITY NUMBER: SC039847














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2024

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 2024




Page

Report of the Trustees 1 to 5

Independent Examiner's Report 6

Statement of Financial Activities 7

Balance Sheet 8 to 9

Notes to the Financial Statements 10 to 17

East and Central Sutherland
Citizens Advice Bureau Ltd (Registered number: SC341055)

Report of the Trustees
for the Year Ended 31 March 2024


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 2024. 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 2024


OBJECTIVES AND ACTIVITIES
Significant activities
The service supported clients with 4508 enquiries in the last year and our advisers generated a Client Financial Gain of £551,433.

The roll out of devolved benefits Adult Disability Payment (ADP) and Child Disability Payment (CDP), which replaced Personal Independence Payment (PIP) and Child Disability Living Allowance, by Social Security Scotland, resulted in a significant backlog of claims and as a result client financial gains were reduced.

Client satisfaction, however, obtained through surveys conducted as part of our ongoing contract with The Highland Council, and through various projects, rated the service as excellent or very good.

Demand for support with benefits continued to be the highest advice area. Issues with Utilities continued to bring in significant enquiries, but in an indication of the effect the cost-of-living crisis had on our clients, it was replaced as the second most seen advice area by enquiries regarding finance and charitable support, with utilities dropping down to third place.

Below shows a table of the volume and type of advice in the year:

Advice Area %

Benefits 35.20%
Finance and Charitable Support 22.27%
Utilities and Communication 18.54%
Housing 8.20%
Tax 3.83%
Employment 1.82%
Debt 2.77%
Legal Proceedings 2.11%
Travel, transport and holidays 1.24%
Consumer 1.60%
Relationship 0.80%
Health and community care 1.04%
Immigration, Asylum and Nationality 0.38%
Education 0.11%
NHS Concern or Complaint 1.00%
Discrimination 0.09%

Grand Total 100%

Volunteers
Following a successful Volunteers' Week, which saw excellent work undertaken by our Volunteer Coordinator, we now have four new trainee advisers working their way through the Adviser Training Programme.

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


East and Central Sutherland
Citizens Advice Bureau Ltd (Registered number: SC341055)

Report of the Trustees
for the Year Ended 31 March 2024

ACHIEVEMENT AND PERFORMANCE
Charitable activities
Changes in our service delivery brought in last year have seen a significant increase in methods of contact with ECSCAB now seeing 44% of clients in person.

The increased opening hours, combined with our open-door policy, six weekly outreach sessions plus fortnightly sessions in The Lawson and Migdale hospitals, has been met favourably by clients.

Partnership with key stakeholders has continued and we welcomed Voluntary Groups Sutherland into our building in Golspie following their move.

In-bureau and outreach provision has ensured our ability to meet the 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 suffered a deficit of £2,816 (2023 - £22,035) of which £8,319 related to unrestricted funds. There was a surplus on restricted funds of £5,503 which represented expenditure still to be made at the year end.

At 31 March 2024, total reserves amounted to £283,937 (2023 - £286,753) of which £278,434 related to unrestricted funds and £5,503 related to restricted funds.

At the end of the year the charity had £194,887 of cash in the bank (2023 - £246,584) of which £189,384 related to unrestricted 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 2024

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.

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
SC341055 (Scotland)

Registered Charity number
SC039847

Registered office
Station Road
GOLSPIE
Sutherland
KW10 6SN


East and Central Sutherland
Citizens Advice Bureau Ltd (Registered number: SC341055)

Report of the Trustees
for the Year Ended 31 March 2024

Trustees
C Gibson
A M Keatinge (resigned 3.11.23)
R Uduwerage-Perera
C Vincent (resigned 3.11.23)
R Johnstone
M Baird
J McGillivray
G Port (resigned 11.11.24)
T McIvor (appointed 24.11.23) (resigned 18.11.24)
D J Massey (appointed 5.4.24)

Company Secretary
P Carr

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 14 January 2025 and signed on its behalf by:





R Johnstone - Trustee

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 2024 set out on pages seven to seventeen.

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

18 December 2024

East and Central Sutherland
Citizens Advice Bureau Ltd

Statement of Financial Activities
for the Year Ended 31 March 2024

31.3.24 31.3.23
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 3,362 - 3,362 1,363

Charitable activities 4
General advisory services 173,650 90,877 264,527 178,447

Other trading activities 3 - - - 754
Total 177,012 90,877 267,889 180,564

EXPENDITURE ON
Charitable activities
General advisory services 185,331 85,374 270,705 202,599

NET INCOME/(EXPENDITURE) (8,319 ) 5,503 (2,816 ) (22,035 )
Transfers between funds 13 50,252 (50,252 ) - -
Net movement in funds 41,933 (44,749 ) (2,816 ) (22,035 )

RECONCILIATION OF FUNDS
Total funds brought forward 236,501 50,252 286,753 308,788

TOTAL FUNDS CARRIED FORWARD 278,434 5,503 283,937 286,753

East and Central Sutherland
Citizens Advice Bureau Ltd (Registered number: SC341055)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 10 93,370 - 93,370 63,138

CURRENT ASSETS
Debtors 11 35,109 - 35,109 1,315
Cash at bank and in hand 189,384 5,503 194,887 246,564
224,493 5,503 229,996 247,879

CREDITORS
Amounts falling due within one year 12 (39,429 ) - (39,429 ) (24,264 )

NET CURRENT ASSETS 185,064 5,503 190,567 223,615

TOTAL ASSETS LESS CURRENT
LIABILITIES

278,434

5,503

283,937

286,753

NET ASSETS 278,434 5,503 283,937 286,753
FUNDS 13
Unrestricted funds 278,434 236,501
Restricted funds 5,503 50,252
TOTAL FUNDS 283,937 286,753

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.


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.


East and Central Sutherland
Citizens Advice Bureau Ltd (Registered number: SC341055)

Balance Sheet - continued
31 March 2024

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 14 January 2025 and were signed on its behalf by:





R Uduwerage-Perera - Trustee

East and Central Sutherland
Citizens Advice Bureau Ltd

Notes to the Financial Statements
for the Year Ended 31 March 2024

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 - Straight line over 50 years
Plant and machinery - 20% on cost
Computer equipment - 33% on cost

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 2024

2. DONATIONS AND LEGACIES
31.3.24 31.3.23
£    £   
Donations & fundraising 3,362 1,363

The Trustees would like to record their thanks to Brora Thrift Shop for a donation of £800 in the year, included in the above figure.

3. OTHER TRADING ACTIVITIES
31.3.24 31.3.23
£    £   
Other income - 754

4. INCOME FROM CHARITABLE ACTIVITIES
31.3.24 31.3.23
Activity £    £   
Grants General advisory services 264,527 178,447

Grants received, included in the above, are as follows:
31.3.24 31.3.23
£    £   
Highland Council 26,595 7,305
Citizens Advice Scotland 97,428 59,052
Robertson Trust 30,000 -
Inverness, Badenoch & Strathspey CAB 77,935 86,998
Energy Action Scotland 12,569 2,950
SSE Community Fund - 7,767
Lairg Wind Farm - 3,080
Anne Duchess of Westminster Fund - 9,167
North Highland Initiative Energy Support Program - 2,128
Independent Age 20,000 -
264,527 178,447


East and Central Sutherland
Citizens Advice Bureau Ltd

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

5. SUPPORT COSTS
Governance
Other costs Totals
£    £    £   
General advisory services 34,576 1,260 35,836

6. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.24 31.3.23
£    £   
Depreciation - owned assets 7,438 4,276

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.


8. STAFF COSTS

The average monthly number of employees during the year was as follows:

31.3.24 31.3.23
Average number of staff 9 9

No employees received emoluments in excess of £60,000.


East and Central Sutherland
Citizens Advice Bureau Ltd

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 1,363 - 1,363

Charitable activities
General advisory services 95,827 82,620 178,447

Other trading activities 754 - 754
Total 97,944 82,620 180,564

EXPENDITURE ON
Charitable activities
General advisory services 119,978 82,621 202,599

NET INCOME/(EXPENDITURE) (22,034 ) (1 ) (22,035 )


RECONCILIATION OF FUNDS
Total funds brought forward 258,536 50,252 308,788

TOTAL FUNDS CARRIED
FORWARD

236,502

50,251

286,753


East and Central Sutherland
Citizens Advice Bureau Ltd

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

10. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and Computer
property property machinery equipment Totals
£    £    £    £    £   
COST
At 1 April 2023 74,759 - 18,667 22,104 115,530
Additions - 22,746 3,699 11,225 37,670
At 31 March 2024 74,759 22,746 22,366 33,329 153,200
DEPRECIATION
At 1 April 2023 12,931 - 18,316 21,145 52,392
Charge for year 1,949 - 1,320 4,169 7,438
At 31 March 2024 14,880 - 19,636 25,314 59,830
NET BOOK VALUE
At 31 March 2024 59,879 22,746 2,730 8,015 93,370
At 31 March 2023 61,828 - 351 959 63,138

11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Other debtors 35,109 1,315

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Social security and other taxes 4,260 -
Accruals and deferred income - 22,463
Accrued expenses 35,169 1,801
39,429 24,264


East and Central Sutherland
Citizens Advice Bureau Ltd

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

13. MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.4.23 in funds funds 31.3.24
£    £    £    £   
Unrestricted funds
General fund 236,501 (8,319 ) 50,252 278,434

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 ) -
EAS Fuel Poverty Challenge Fund - 1,552 - 1,552
Fuel Poverty - 3,951 - 3,951
50,252 5,503 (50,252 ) 5,503
TOTAL FUNDS 286,753 (2,816 ) - 283,937

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 177,012 (185,331 ) (8,319 )

Restricted funds
CAS - Money & Pensions Service 27,471 (27,471 ) -
CAS National Campaigns General 5,500 (5,500 ) -
Independant Age Outreach 20,000 (20,000 ) -
EAS Fuel Poverty Challenge Fund 1,552 - 1,552
CAS - Lloyds Banking project 28,053 (28,053 ) -
CAS - Aviva Project 1,801 (1,801 ) -
Fuel Poverty 6,500 (2,549 ) 3,951
90,877 (85,374 ) 5,503
TOTAL FUNDS 267,889 (270,705 ) (2,816 )


East and Central Sutherland
Citizens Advice Bureau Ltd

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

13. MOVEMENT IN FUNDS - continued

Comparatives for 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

Comparative 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 2024

13. MOVEMENT IN FUNDS - continued

During the preparation of the financial statements to 31 March 2024, it was noted the restricted fund balances had not moved for several years. After investigation, it was deemed most likely the funds had been spent in previous years but not recorded against the correct balance. It was decided to correct this in the year under review by transferring the remaining balances to general funds.

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.