IRIS Accounts Production v25.3.0.601 Other Company accounts True false Pounds 1.4.24 31.3.25 31.3.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC341055 2024-03-31 SC341055 2025-03-31 SC341055 2024-04-01 2025-03-31 SC341055 2023-03-31 SC341055 2023-04-01 2024-03-31 SC341055 2024-03-31 SC341055 ns0:CharitableCompanyLimitedByGuarantee 2024-04-01 2025-03-31 SC341055 ns15:PoundSterling 2024-04-01 2025-03-31 SC341055 ns11:FRS102 2024-04-01 2025-03-31 SC341055 ns11:IndependentExaminationCharity 2024-04-01 2025-03-31 SC341055 ns11:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC341055 ns11:FullAccounts 2024-04-01 2025-03-31 SC341055 ns11:CharitiesSORP 2024-04-01 2025-03-31 SC341055 ns16:EnglandWales 2024-04-01 2025-03-31 SC341055 ns11:RegisteredOffice 2024-04-01 2025-03-31 SC341055 ns0:Trustee3 2024-04-01 2025-03-31 SC341055 ns0:Trustee2 2024-04-01 2025-03-31 SC341055 ns0:Trustee4 2024-04-01 2025-03-31 SC341055 ns0:Trustee5 2024-04-01 2025-03-31 SC341055 ns0:Trustee6 2024-04-01 2025-03-31 SC341055 ns0:Trustee7 2024-04-01 2025-03-31 SC341055 ns0:Trustee8 2024-04-01 2025-03-31 SC341055 ns0:Trustee9 2024-04-01 2025-03-31 SC341055 ns0:Trustee1 2024-04-01 2025-03-31 SC341055 ns0:Trustee10 2024-04-01 2025-03-31 SC341055 ns0:Trustee11 2024-04-01 2025-03-31 SC341055 ns11:CompanySecretary1 2024-04-01 2025-03-31 SC341055 ns0:TotalUnrestrictedFunds 2024-04-01 2025-03-31 SC341055 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 SC341055 ns0:Activity8 2024-04-01 2025-03-31 SC341055 ns0:TotalUnrestrictedFunds ns0:Activity8 2024-04-01 2025-03-31 SC341055 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 SC341055 ns0:Activity8 2023-04-01 2024-03-31 SC341055 ns0:TotalUnrestrictedFunds 2024-03-31 SC341055 ns0:TotalRestrictedIncomeFunds 2024-03-31 SC341055 ns0:TotalUnrestrictedFunds 2025-03-31 SC341055 ns0:TotalRestrictedIncomeFunds 2025-03-31 SC341055 ns0:TotalUnrestrictedFunds ns10:WithinOneYear 2025-03-31 SC341055 ns10:WithinOneYear ns0:TotalRestrictedIncomeFunds 2025-03-31 SC341055 ns10:WithinOneYear 2025-03-31 SC341055 ns10:WithinOneYear 2024-03-31 SC341055 ns10:OwnedOrFreeholdAssets ns10:LandBuildings 2024-04-01 2025-03-31 SC341055 ns10:PlantMachinery 2024-04-01 2025-03-31 SC341055 ns10:ComputerEquipment 2024-04-01 2025-03-31 SC341055 2 2024-04-01 2025-03-31 SC341055 1 2024-04-01 2025-03-31 SC341055 1 2023-04-01 2024-03-31 SC341055 ns10:OwnedAssets 2024-04-01 2025-03-31 SC341055 ns10:OwnedAssets 2023-04-01 2024-03-31 SC341055 ns0:TotalUnrestrictedFunds 2023-04-01 2024-03-31 SC341055 ns0:TotalRestrictedIncomeFunds 2023-04-01 2024-03-31 SC341055 ns0:TotalUnrestrictedFunds ns0:Activity8 2023-04-01 2024-03-31 SC341055 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2023-04-01 2024-03-31 SC341055 ns10:OwnedOrFreeholdAssets ns10:LandBuildings 2024-03-31 SC341055 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-03-31 SC341055 ns10:PlantMachinery 2024-03-31 SC341055 ns10:ComputerEquipment 2024-03-31 SC341055 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-04-01 2025-03-31 SC341055 ns10:OwnedOrFreeholdAssets ns10:LandBuildings 2025-03-31 SC341055 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-03-31 SC341055 ns10:PlantMachinery 2025-03-31 SC341055 ns10:ComputerEquipment 2025-03-31 SC341055 ns10:OwnedOrFreeholdAssets ns10:LandBuildings 2024-03-31 SC341055 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-03-31 SC341055 ns10:PlantMachinery 2024-03-31 SC341055 ns10:ComputerEquipment 2024-03-31

REGISTERED COMPANY NUMBER: SC341055 (Scotland)

REGISTERED CHARITY NUMBER: SC039847

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2025

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 2025

| Page |

Report of the Trustees | 1 |  | to |  | 7

Independent Examiner's Report | 8 |

Statement of Financial Activities | 9 |

Balance Sheet | 10 |  | to |  | 11

Notes to the Financial Statements | 12 |  | to |  | 19

East and Central Sutherland

Citizens Advice Bureau Ltd (Registered number: SC341055)

Report of the Trustees

for the Year Ended 31 March 2025

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 2025. 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 2025

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 2025

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

Introduction

The past six months have seen the East and Central Sutherland Citizens Advice Bureau (ECSCAB) make positive progress beyond its previous challenges, while also expanding its support for clients across the East & Central Sutherland Citizens Advice Bureau area and beyond. Our staff, volunteers, and trustees/directors have demonstrated tremendous enthusiasm, and the reputation for the work of this Citizens Advice Bureau has grown. This positivity gives us absolute confidence for the future and reminds us of the vital role ECSCAB plays in supporting our communities.

Service Quality and Client Impact

The East and Central Sutherland Citizens Advice Bureau (ECSCAB) continues to uphold the highest standards of service. Many clients have gone out of their way to commend the professionalism, dedication, and compassion of our staff. Such feedback is a powerful reminder of the value of the services that are offered and the difference ECSCAB makes in people's lives. On behalf of the Board, I extend my deepest thanks to all who contribute daily to this success.

Acknowledging Staff Contributions

Special recognition must go to James Sutherland and Peter Wardaugh, who have been acting managers over the past year. Their willingness to assume unprecedented responsibilities has been exemplary and much commended both within the wider Citizens Advice Scotland network and more locally.

Further commendation is owed to colleagues, including Kerry Hawthorne, Frieda Scholz, Jennifer Murray, and Dugald Straehearn, whose leadership in expanding outreach services and enhancing office support has significantly improved accessibility and broadened our community impact. Again, this has been positively commented on by my local officials and residents.

I also wish to acknowledge the lasting contribution of our former Bureau Manager, Rhionna Mackay, who is currently acting in a consultancy manner. Her efforts in securing new funding streams and addressing governance matters have placed ECSCAB on firmer ground, strengthening our long-term sustainability. We wish her a fantastic escape to warmer climates for an extended international adventure this coming October.

Trustees and Board of Directors

I am equally grateful to my fellow trustees and directors. Their resilience, insight, and strategic guidance have been indispensable in steering the bureau through uncertain times. Collectively, their efforts ensure that ECSCAB remains not only operational but also strong, adaptable, and forward-looking. I wish to thank them for their support, and specifically, my thanks go to Charlotte Gibson, who has, over the past year, been invaluable in her support whilst we have had to tackle some challenging circumstances.

At this annual general meeting, I am stepping down as the Chair and returning to being a general trustee and director, as I have put myself forward as a trustee director of Citizens Advice Scotland (CAS), where I hope to assist the network to receive the acknowledgement that it deserves as a contributor to increasing community cohesion, as its functions tackle the causes of disadvantage. There is also a need to examine the role and function of CAS to ensure that local CABs can be even more effective in these increasingly worrying times, particularly in the Highlands of Scotland, which disproportionately suffer from issues such as declining housing, fuel poverty, and limited access to full-time employment.

East and Central Sutherland

Citizens Advice Bureau Ltd (Registered number: SC341055)

Report of the Trustees

for the Year Ended 31 March 2025

ACHIEVEMENTS AND PERFORMANCE

Operational Achievements

The year's achievements, detailed more fully in the Manager's Report by James Sutherland, highlight the scale of our work:

** 724 clients supported

** 3,630 client contacts

** 1,062 individual cases handled

** £740,628.35 in financial gains secured for clients

These figures are particularly impressive given the worsening economic climate. With the ongoing cost-of-living crisis, including rising energy and fuel prices, demand for our services is expected to grow further. So far this year, the ECSCAB has already secured over £500,000.00 for clients, and I suspect that by the end of the financial year, this will be in excess of £1,000,000.00. This is a staggering enhancement on last year, and again, thanks goes to the entire team for their ceaseless support.

The Role of Volunteers

Our volunteers remain the backbone of ECSCAB. Trained to the same high standards as paid staff, they generously give their time, skills, and energy to ensure we deliver a high-quality service. Their loyalty and professionalism are invaluable, and without them, ECSCAB simply could not have the same reach or impact. Dugald Straehearn, as a volunteer, is a tremendous ambassador for the ECSCAB and for volunteers in general within the wider network.

AB simply could not have the same reach or impact. Dugald Straehearn, as a volunteer, is a tremendous ambassador for the ECSCAB and for volunteers in general within the wider network.

Conclusion

It is with gratitude and confidence that I present this report. I look forward to supporting the new Chair in continuing our shared efforts to support the people of East and Central Sutherland, ensuring that ECSCAB remains a vital and trusted resource for those most in need.

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 £122,854 on its unrestricted funds and a surplus of £177 on its restricted funds (2024 - overall deficit of £2,816).

At 31 March 2025, total reserves amounted to £161,260 (2024 - £283,937) of which £155,580 related to unrestricted funds and £5,680 related to restricted funds.

At the end of the year the charity had £81,417 of cash in the bank (2024 - £194,887) of which £75,737 related to unrestricted funds. This is above the charity's policy of trying to hold 3 month's expenditure in reserve.

East and Central Sutherland

Citizens Advice Bureau Ltd (Registered number: SC341055)

Report of the Trustees

for the Year Ended 31 March 2025

FINANCIAL REVIEW

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

Work is well underway to secure ECSCAB's financial independence and strengthen our sustainability. At the same time, we are continuing to develop plans to enhance our service delivery model to better meet the needs of our communities in the 21st century and beyond. I am confident that by our next AGM, we will be able to report positively on further progress made in these areas.

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.

East and Central Sutherland

Citizens Advice Bureau Ltd (Registered number: SC341055)

Report of the Trustees

for the Year Ended 31 March 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

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

Trustees

C Gibson

R Uduwerage-Perera

R Johnstone

M Baird (resigned 26.5.25)

J McGillivray

G Port (resigned 1.8.25)

T McIvor (resigned 18.11.24)

D J Massey Director (appointed 5.4.24) (resigned 24.3.25)

M E Clark (appointed 15.3.25)

R A F Machin (appointed 24.5.25)

T J Shaw (appointed 7.7.25)

Company Secretary

Independent Examiner

Mackay & Co

Chartered Accountants

Unit 8

Golspie Business Park

Golspie

Sutherland

KW10 6UB

East and Central Sutherland

Citizens Advice Bureau Ltd (Registered number: SC341055)

Report of the Trustees

for the Year Ended 31 March 2025

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 25 September 2025 and signed on its behalf by:

R Uduwerage-Perera - 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 2025 set out on pages nine 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

Date: .............................................

East and Central Sutherland

Citizens Advice Bureau Ltd

Statement of Financial Activities

for the Year Ended 31 March 2025

| 31.3.25 |  | 31.3.24

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 2 | 3,132 |  | - |  | 3,132 |  | 3,362 |

Charitable activities | 4

General advisory services | 163,239 |  | 68,822 |  | 232,061 |  | 264,527 |

Other trading activities | 3 | 636 |  | - |  | 636 |  | - |

Total | 167,007 |  | 68,822 |  | 235,829 |  | 267,889 |

EXPENDITURE ON

Charitable activities

General advisory services | 289,861 |  | 68,645 |  | 358,506 |  | 270,705 |

NET INCOME/(EXPENDITURE) | (122,854 | ) | 177 |  | (122,677 | ) | (2,816 | )

RECONCILIATION OF FUNDS

Total funds brought forward | 278,434 |  | 5,503 |  | 283,937 |  | 286,753 |

TOTAL FUNDS CARRIED FORWARD | 155,580 |  | 5,680 |  | 161,260 |  | 283,937 |

East and Central Sutherland

Citizens Advice Bureau Ltd (Registered number: SC341055)

Balance Sheet

31 March 2025

| 31.3.25 |  | 31.3.24

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

FIXED ASSETS |

Tangible assets | 10 | 89,331 |  | - |  | 89,331 |  | 93,370 |

CURRENT ASSETS |

Debtors | 11 | 98 |  | - |  | 98 |  | 35,109 |

Cash at bank and in hand | 75,737 |  | 5,680 |  | 81,417 |  | 194,887 |

75,835 |  | 5,680 |  | 81,515 |  | 229,996 |

CREDITORS |

Amounts falling due within one year | 12 | (9,586 | ) | - |  | (9,586 | ) | (39,429 | )

NET CURRENT ASSETS | 66,249 |  | 5,680 |  | 71,929 |  | 190,567 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 155,580 |  | 5,680 |  | 161,260 |  | 283,937 |

NET ASSETS | 155,580 |  | 5,680 |  | 161,260 |  | 283,937 |

FUNDS | 13

Unrestricted funds | 155,580 |  | 278,434 |

Restricted funds | 5,680 |  | 5,503 |

TOTAL FUNDS | 161,260 |  | 283,937 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 2025

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 25 September 2025 and were signed on its behalf by:

M E Clark - Trustee

East and Central Sutherland

Citizens Advice Bureau Ltd

Notes to the Financial Statements

for the Year Ended 31 March 2025

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 2025

2. | DONATIONS AND LEGACIES

| 31.3.25 |  | 31.3.24

£ | £ |

| Donations & fundraising | 3,132 |  | 3,362 |  |

| The Trustees would like to record their thanks to St Finbars Church charity shop for a donation of £2,000 in the year, included in the above figure.

3. | OTHER TRADING ACTIVITIES

| 31.3.25 |  | 31.3.24

£ | £ |

| Other income | 636 |  | - |  |

4. | INCOME FROM CHARITABLE ACTIVITIES

| 31.3.25 |  | 31.3.24

| Activity | £ | £ |

| Grants | General advisory services | 232,061 |  | 264,527 |  |

| Grants received, included in the above, are as follows:

| 31.3.25 |  | 31.3.24

£ | £ |

| Highland Council | 24,318 |  | 26,595 |  |

| Citizens Advice Scotland | 45,121 |  | 97,428 |  |

| Robertson Trust | 30,000 |  | 30,000 |  |

| Inverness, Badenoch & Strathspey CAB | 77,934 |  | 77,935 |  |

| Energy Action Scotland | - |  | 12,569 |  |

| Department of Work & Pensions | 8,101 |  | - |  |

| Independent Age | - |  | 20,000 |  |

| Peoples Postcode Lottery | 25,000 |  | - |  |

| National Lottery | 21,587 |  | - |  |

232,061 |  | 264,527 |  |

East and Central Sutherland

Citizens Advice Bureau Ltd

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. | SUPPORT COSTS

| Governance |

| Other |  | costs |  | Totals

£ | £ | £ |

| General advisory services | 56,806 |  | 2,400 |  | 59,206 |  |

6. | NET INCOME/(EXPENDITURE)

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Depreciation - owned assets | 6,362 |  | 7,438 |  |

7. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

8. | STAFF COSTS

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

| 31.3.25 |  | 31.3.24

| Average number of staff | 12 |  | 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 2025

9. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted |  | Restricted |  | Total

| fund |  | funds |  | funds

£ | £ | £ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 3,362 |  | - |  | 3,362 |

| Charitable activities

| General advisory services | 173,650 |  | 90,877 |  | 264,527 |

| Total | 177,012 |  | 90,877 |  | 267,889 |

| EXPENDITURE ON

| Charitable activities

| General advisory services | 185,331 |  | 85,374 |  | 270,705 |

| NET INCOME/(EXPENDITURE) | (8,319 | ) | 5,503 |  | (2,816 | )

| Transfers between funds | 50,252 |  | (50,252 | ) | - |

| Net movement in funds | 41,933 |  | (44,749 | ) | (2,816 | )

| RECONCILIATION OF FUNDS

| Total funds brought forward | 236,501 |  | 50,252 |  | 286,753 |

| TOTAL FUNDS CARRIED FORWARD | 278,434 |  | 5,503 |  | 283,937 |

East and Central Sutherland

Citizens Advice Bureau Ltd

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

10. | TANGIBLE FIXED ASSETS

| Improvements |

| Freehold |  | to |  | Plant and |  | Computer |

| property |  | property |  | machinery |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2024 | 74,759 |  | 22,746 |  | 22,366 |  | 33,329 |  | 153,200 |  |

| Additions | 2,323 |  | - |  | 1,584 |  | - |  | 3,907 |  |

| Disposals | - |  | - |  | - |  | (1,584 | ) | (1,584 | ) |

| At 31 March 2025 | 77,082 |  | 22,746 |  | 23,950 |  | 31,745 |  | 155,523 |  |

| DEPRECIATION

| At 1 April 2024 | 14,880 |  | - |  | 19,636 |  | 25,314 |  | 59,830 |  |

| Charge for year | 1,995 |  | - |  | 1,143 |  | 3,224 |  | 6,362 |  |

| At 31 March 2025 | 16,875 |  | - |  | 20,779 |  | 28,538 |  | 66,192 |  |

| NET BOOK VALUE

| At 31 March 2025 | 60,207 |  | 22,746 |  | 3,171 |  | 3,207 |  | 89,331 |  |

| At 31 March 2024 | 59,879 |  | 22,746 |  | 2,730 |  | 8,015 |  | 93,370 |  |

11. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.3.25 |  | 31.3.24

£ | £ |

| Other debtors | 98 |  | 35,109 |  |

12. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade creditors | 5,059 |  | - |  |

| Social security and other taxes | 3,329 |  | 4,260 |  |

| Accrued expenses | 1,198 |  | 35,169 |  |

9,586 |  | 39,429 |  |

East and Central Sutherland

Citizens Advice Bureau Ltd

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

13. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.4.24 |  | in funds |  | 31.3.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 278,434 |  | (122,854 | ) | 155,580 |  |

| Restricted funds

| EAS Fuel Poverty Challenge Fund | 1,552 |  | - |  | 1,552 |  |

| Fuel Poverty | 3,951 |  | - |  | 3,951 |  |

| National Lottery | - |  | 177 |  | 177 |  |

5,503 |  | 177 |  | 5,680 |  |

| TOTAL FUNDS | 283,937 |  | (122,677 | ) | 161,260 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 167,007 |  | (289,861 | ) | (122,854 | ) |

| Restricted funds

| HC - HERO Fund | 8,000 |  | (8,000 | ) | - |  |

| Changeworks - RAW project | 10,391 |  | (10,391 | ) | - |  |

| CAS - Money Talk | 28,844 |  | (28,844 | ) | - |  |

| National Lottery | 21,587 |  | (21,410 | ) | 177 |  |

68,822 |  | (68,645 | ) | 177 |  |

| TOTAL FUNDS | 235,829 |  | (358,506 | ) | (122,677 | ) |

East and Central Sutherland

Citizens Advice Bureau Ltd

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

13. | MOVEMENT IN FUNDS - continued

| Comparatives for 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 |  |

| Comparative 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 2025

14. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 31 March 2025.