IRIS Accounts Production v25.1.4.42 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 SC174432 2024-03-31 SC174432 2025-03-31 SC174432 2024-04-01 2025-03-31 SC174432 2023-03-31 SC174432 2023-04-01 2024-03-31 SC174432 2024-03-31 SC174432 ns0:CharitableCompanyLimitedByGuarantee 2024-04-01 2025-03-31 SC174432 ns15:PoundSterling 2024-04-01 2025-03-31 SC174432 ns11:FRS102 2024-04-01 2025-03-31 SC174432 ns11:IndependentExaminationCharity 2024-04-01 2025-03-31 SC174432 ns11:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC174432 ns11:FullAccounts 2024-04-01 2025-03-31 SC174432 ns11:CharitiesSORP 2024-04-01 2025-03-31 SC174432 ns16:EnglandWales 2024-04-01 2025-03-31 SC174432 ns11:RegisteredOffice 2024-04-01 2025-03-31 SC174432 ns0:Trustee2 2024-04-01 2025-03-31 SC174432 ns0:Trustee3 2024-04-01 2025-03-31 SC174432 ns0:Trustee4 2024-04-01 2025-03-31 SC174432 ns0:Trustee1 2024-04-01 2025-03-31 SC174432 ns0:Trustee5 2024-04-01 2025-03-31 SC174432 ns0:Trustee6 2024-04-01 2025-03-31 SC174432 ns0:Trustee7 2024-04-01 2025-03-31 SC174432 ns11:CompanySecretary1 2024-04-01 2025-03-31 SC174432 ns0:TotalUnrestrictedFunds 2024-04-01 2025-03-31 SC174432 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 SC174432 ns0:Activity8 2024-04-01 2025-03-31 SC174432 ns0:TotalUnrestrictedFunds ns0:Activity8 2024-04-01 2025-03-31 SC174432 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 SC174432 ns0:Activity8 2023-04-01 2024-03-31 SC174432 ns0:Activity9 2024-04-01 2025-03-31 SC174432 ns0:TotalUnrestrictedFunds ns0:Activity9 2024-04-01 2025-03-31 SC174432 ns0:Activity9 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 SC174432 ns0:Activity9 2023-04-01 2024-03-31 SC174432 ns0:TotalUnrestrictedFunds 2024-03-31 SC174432 ns0:TotalRestrictedIncomeFunds 2024-03-31 SC174432 ns0:TotalUnrestrictedFunds 2025-03-31 SC174432 ns0:TotalRestrictedIncomeFunds 2025-03-31 SC174432 ns0:TotalUnrestrictedFunds ns10:WithinOneYear 2025-03-31 SC174432 ns10:WithinOneYear ns0:TotalRestrictedIncomeFunds 2025-03-31 SC174432 ns10:WithinOneYear 2025-03-31 SC174432 ns10:WithinOneYear 2024-03-31 SC174432 2 2024-04-01 2025-03-31 SC174432 3 2024-04-01 2025-03-31 SC174432 ns10:OwnedAssets 2024-04-01 2025-03-31 SC174432 ns10:OwnedAssets 2023-04-01 2024-03-31 SC174432 ns10:FurnitureFittings 2024-03-31 SC174432 ns10:FurnitureFittings 2024-04-01 2025-03-31 SC174432 ns10:FurnitureFittings 2025-03-31 SC174432 ns10:FurnitureFittings 2024-03-31

REGISTERED COMPANY NUMBER: SC174432 (Scotland)

REGISTERED CHARITY NUMBER: SC026265

| Report of the Trustees and |

| Unaudited Financial Statements |

| for the Year Ended 31 March 2025 |

| for |

| Orkney Citizens Advice Bureau |

| Orkney Citizens Advice Bureau |

Contents of the Financial Statements

for the year ended 31 March 2025

| Page |

| Report of the Trustees | 1 |  | to |  | 2

| Independent Examiner's Report | 3 |

| Statement of Financial Activities | 4 |

| Balance Sheet | 5 |  | to |  | 6

| Notes to the Financial Statements | 7 |  | to |  | 11

| Orkney Citizens Advice Bureau (Registered number: SC174432) |

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 objects, as recorded in our Memorandum of Association, are to promote any charitable purposes for the benefit of the community in Orkney by the advancement of education, the protection of health and the relief of poverty, sickness and distress AND IN PARTICULAR BY providing a bureau or bureaux for the supply of information, advice and such practical assistance as is requir ed to individuals who consult the bureau(x); by promoting services provided by any such bureau(x); and by fundraising.

The charity's Mission and Vision Statement, taken from its Business and Development Plan 2019-2022, states that it will

| "...provide information, advice and representation services to the citizens of the Orkney Islands within the aims and principles of the Citizens Advice Service. |

And that it will

| "develop and enhance the quality, range and availability of services to meet the identified needs of (our) clients." |

ACHIEVEMENT AND PERFORMANCE

Charitable activities

This year the charity continued to operate from its premises at Anchor Buildings, Bridge Street, Kirkwall using trained volunteer advisers to deliver its generalist information, advice and information service, this core work being funded by Orkney Islands Council.

The charity used additional funding from Orkney Islands Council (Housing Division) to provide a specialist information, advice and tribunal representation service in the following areas of law: Benefits, Housing and Homelessness.

Funding from Orkney Islands Council (Revenues) via the Scottish Government was again used this year to fund one full-time and one part-time specialist Money Adviser, and a part-time Money Advice Administrative Assistant for the delivery of money/debt advice including petitioning for bankruptcy.

The charity continued to operate an In-Court Advice Service funded by the Scottish Legal Aid Board, which provided clients at risk of losing their homes through eviction or repossession with sustainable solutions to their financial issues.

The Patient Advice and Support Service operated by one part-time Patient Adviser, continued to offer support, information and advice to clients wishing to give feedback or comment, raise concern or make complaint regarding health care delivered by NHS Scotland. The service supported patients, their carers and families in relation to their rights and responsibilities regarding NHS issues, and other matters affecting their health.

We continued to receive funding from the Trussell Trust to employ one full-time and one part-time Orkney Money Matters Links Worker, who provided advice and support for clients experiencing financial crisis.

A Home Visiting Service for older and disabled people covering the whole of Orkney was again promoted and provided to all who requested it. An outreach service to the outer islands of Orkney was offered and delivered during the spring and summer months of the year.

The charity is grateful to the Orkney Housing Association for a donation of £5,000 and to others for their donations totalling £380.

FINANCIAL REVIEW

Reserves policy

The deficit on unrestricted funds was £8,875 and this gives unrestricted funds of £80,690 at the year end. The fund should enable the company to continue for a time in the event of funding being delayed.

| Orkney Citizens Advice Bureau (Registered number: SC174432) |

Report of the Trustees

for the year ended 31 March 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is a company limited by guarantee, having no share capital, and is a recognised Scottish charity. Its objects and administration arrangements are set out in the Company Memorandum and Articles of Association.

Recruitment and appointment of new trustees

All of the company's trustees are appointed or reappointed by the members at the Annual General Meeting of the Company, which is held in November or December every year, or by co-option at meetings of the Board of Trustees which are held approximately every six weeks during the year.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC174432 (Scotland)

Registered Charity number

SC026265

Registered office

Anchor Buildings

6 Bridge Street

Kirkwall

Orkney

KW15 1HR

Trustees

W H Barbour (resigned 24.10.24)

G Ferguson

C Tannous

G Vickers

D Taylor

T C Wilson-Smith

B M West

Company Secretary

A Gunn

Independent Examiner

Foubister & Bain

4 Broad Street

Kirkwall

Orkney

KW15 1NX

TRUSTEES REMUNERATION AND EXPENSES

The trustees did not receive any remuneration during the year, other than the executive directors. The expenses of the directors are as shown in note 3.

Approved by order of the board of trustees on 3 November 2025 and signed on its behalf by:

A Gunn - Secretary

Independent Examiner's Report to the Trustees of

Orkney Citizens Advice Bureau

I report on the accounts for the year ended 31 March 2025 set out on pages four to eleven.

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.

Charles W Flett

The Institute of Chartered Accountants of Scotland

Foubister & Bain

4 Broad Street

Kirkwall

Orkney

KW15 1NX

3 November 2025

| Orkney Citizens Advice Bureau |

Statement of Financial Activities

for the year ended 31 March 2025

| 2025 |  | 2024

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 93,334 |  | 392,811 |  | 486,145 |  | 471,373 |

Other trading activities | 2 | 2,303 |  | - |  | 2,303 |  | - |

Total | 95,637 |  | 392,811 |  | 488,448 |  | 471,373 |

EXPENDITURE ON

Charitable activities

Salary Costs | 101,797 |  | 310,230 |  | 412,027 |  | 464,896 |

Other Operating Costs | 18,059 |  | 33,827 |  | 51,886 |  | 54,937 |

Total | 119,856 |  | 344,057 |  | 463,913 |  | 519,833 |

NET INCOME/(EXPENDITURE) | (24,219 | ) | 48,754 |  | 24,535 |  | (48,460 | )

Transfers between funds | 11 | 15,344 |  | (15,344 | ) | - |  | - |

Net movement in funds | (8,875 | ) | 33,410 |  | 24,535 |  | (48,460 | )

RECONCILIATION OF FUNDS

Total funds brought forward | 89,565 |  | 127,797 |  | 217,362 |  | 265,822 |

TOTAL FUNDS CARRIED FORWARD | 80,690 |  | 161,207 |  | 241,897 |  | 217,362 |

| Orkney Citizens Advice Bureau (Registered number: SC174432) |

Balance Sheet

31 March 2025

| 2025 |  | 2024

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

FIXED ASSETS |

Tangible assets | 7 | 145 |  | 930 |  | 1,075 |  | 2,083 |

CURRENT ASSETS |

Debtors | 8 | 5,657 |  | 1,625 |  | 7,282 |  | 1,251 |

Cash at bank and in hand | 159,589 |  | 171,139 |  | 330,728 |  | 335,487 |

165,246 |  | 172,764 |  | 338,010 |  | 336,738 |

CREDITORS |

Amounts falling due within one year | 9 | (4,701 | ) | (8,506 | ) | (13,207 | ) | (14,846 | )

NET CURRENT ASSETS | 160,545 |  | 164,258 |  | 324,803 |  | 321,892 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 160,690 |  | 165,188 |  | 325,878 |  | 323,975 |

ACCRUALS AND DEFERRED INCOME | 10 | (80,000 | ) | (3,981 | ) | (83,981 | ) | (106,613 | )

NET ASSETS | 80,690 |  | 161,207 |  | 241,897 |  | 217,362 |

FUNDS | 11

Unrestricted funds | 80,690 |  | 89,565 |

Restricted funds | 161,207 |  | 127,797 |

TOTAL FUNDS | 241,897 |  | 217,362 |

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.

| Orkney Citizens Advice Bureau (Registered number: SC174432) |

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 3 November 2025 and were signed on its behalf by:

G Vickers - Trustee

| Orkney Citizens Advice Bureau |

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.

| Tangible fixed assets

| Depreciation is calculated so as to write off the cost of tangible fixed assets, less their estimated residual values, on a reducing balance over the expected economic useful life of the asset concerned as follows:-

| Equipment and Fittings 25%

| Computers 3 year straight line

| 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.

| Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

| Financial instruments

| The charitable company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the charitable company's balance sheet when the charitable company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial asset

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Orkney Citizens Advice Bureau |

Notes to the Financial Statements - continued

for the year ended 31 March 2025

1. | ACCOUNTING POLICIES - continued

| Financial instruments

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

2. | OTHER TRADING ACTIVITIES

| 2025 |  | 2024

£ | £ |

| Fundraising events | 2,303 |  | - |  |

3. | NET INCOME/(EXPENDITURE)

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

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | 1,008 |  | 1,128 |  |

4. | 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

| No trustees received remuneration from the company. The executive trustees received travel expenses of £456 (2024 -£295). These are allowable under the Memorandum and Articles of the company.

| Orkney Citizens Advice Bureau |

Notes to the Financial Statements - continued

for the year ended 31 March 2025

5. | STAFF COSTS

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

| 2025 |  | 2024

| Employees | 14 |  | 16 |  |

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

6. | GRANTS FROM FUNDING BODIES

| Grants from funding bodies are credited in the Statement of Financial Activities.

| GRANTS FOR FIXED ASSETS

| Grants for fixed assets are credited against the cost of the asset.

7. | TANGIBLE FIXED ASSETS

| Furnishings

| & Equipment

£ |

| COST

| At 1 April 2024 and 31 March 2025 | 19,068 |  |

| DEPRECIATION

| At 1 April 2024 | 16,985 |  |

| Charge for year | 1,008 |  |

| At 31 March 2025 | 17,993 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1,075 |  |

| At 31 March 2024 | 2,083 |  |

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Trade debtors | 6,372 |  | 1,251 |  |

| Prepayments | 910 |  | - |  |

7,282 |  | 1,251 |  |

| Orkney Citizens Advice Bureau |

Notes to the Financial Statements - continued

for the year ended 31 March 2025

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Trade creditors | 13,207 |  | 14,846 |  |

10. | ACCRUALS AND DEFERRED INCOME

2025 | 2024 |

£ | £ |

| Deferred government grants | 83,981 |  | 106,613 |  |

11. | MOVEMENT IN FUNDS

| Net |  | Transfers |  |

| movement |  | between |  | At |

| At 1.4.24 |  | in funds |  | funds |  | 31.3.25 |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 89,565 |  | (24,219 | ) | 15,344 |  | 80,690 |  |

| Restricted funds

| Money Advice Service | 106,201 |  | 12,359 |  | (10,670 | ) | 107,890 |  |

| Homelessness & Welfare Rights | 6,918 |  | 32,961 |  | (1,100 | ) | 38,779 |  |

| In Court Advice Service | 11,311 |  | 504 |  | - |  | 11,815 |  |

| Patient Advice & Support Service | 3,367 |  | 2,930 |  | (3,574 | ) | 2,723 |  |

127,797 |  | 48,754 |  | (15,344 | ) | 161,207 |  |

| TOTAL FUNDS | 217,362 |  | 24,535 |  | - |  | 241,897 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 95,637 |  | (119,856 | ) | (24,219 | ) |

| Restricted funds

| Money Advice Service | 99,900 |  | (87,541 | ) | 12,359 |  |

| Homelessness & Welfare Rights | 187,440 |  | (154,479 | ) | 32,961 |  |

| In Court Advice Service | 90,149 |  | (89,645 | ) | 504 |  |

| Patient Advice & Support Service | 15,322 |  | (12,392 | ) | 2,930 |  |

392,811 |  | (344,057 | ) | 48,754 |  |

| TOTAL FUNDS | 488,448 |  | (463,913 | ) | 24,535 |  |

| Orkney Citizens Advice Bureau |

Notes to the Financial Statements - continued

for the year ended 31 March 2025

11. | 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 | 121,656 |  | (50,428 | ) | 18,337 |  | 89,565 |  |

| Restricted funds

| Money Advice Service | 106,127 |  | 19,074 |  | (19,000 | ) | 106,201 |  |

| Homelessness & Welfare Rights | 23,904 |  | (19,886 | ) | 2,900 |  | 6,918 |  |

| In Court Advice Service | 9,185 |  | 2,126 |  | - |  | 11,311 |  |

| Patient Advice & Support Service | 4,950 |  | 654 |  | (2,237 | ) | 3,367 |  |

144,166 |  | 1,968 |  | (18,337 | ) | 127,797 |  |

| TOTAL FUNDS | 265,822 |  | (48,460 | ) | - |  | 217,362 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 74,137 |  | (124,565 | ) | (50,428 | ) |

| Restricted funds

| Money Advice Service | 99,900 |  | (80,826 | ) | 19,074 |  |

| Homelessness & Welfare Rights | 196,656 |  | (216,542 | ) | (19,886 | ) |

| In Court Advice Service | 85,245 |  | (83,119 | ) | 2,126 |  |

| Patient Advice & Support Service | 15,435 |  | (14,781 | ) | 654 |  |

397,236 |  | (395,268 | ) | 1,968 |  |

| TOTAL FUNDS | 471,373 |  | (519,833 | ) | (48,460 | ) |

12. | RELATED PARTY DISCLOSURES

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