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

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

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 required 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.

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

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

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

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.

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

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.

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.

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

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

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.