Company registration number SC357204 (Scotland)
Charity registration number SC038869 (Scotland)
KINCARDINE AND MEARNS CITIZENS ADVICE BUREAU
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
KINCARDINE AND MEARNS CITIZENS ADVICE BUREAU
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
J Ritchie
M Mitchell
P Pugh
P Hughes
(Appointed 22 July 2024)
Country of incorporation
United Kingdom
SC357204
(Scotland)
Charity registration
Scotland
SC038869
Registered office
Ground Floor
Sheriff Court Building
Dunnottar Avenue
Stonehaven
Aberdeenshire
Scotland
AB39 2JD
Independent examiner
Thyme Tax & Accountancy Ltd
36 Angusfield Avenue
Aberdeen
Aberdeenshire
United Kingdom
AB15 6AQ
KINCARDINE AND MEARNS CITIZENS ADVICE BUREAU
CONTENTS
Page
Report
1 - 3
Independent examiner's report
4
Statement of financial activities
5
Balance sheet
6
Notes to the financial statements
7 - 14
KINCARDINE AND MEARNS CITIZENS ADVICE BUREAU
REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

The Trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in the notes and comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "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

The principle aims of KAMCAB are to relieve poverty and promote well-being amongst all residents of Kincardine and Mearns by increasing access to information and providing assistance to users as may be appropriate.

KAMCAB’s objective is the advancement of education, health, community development (through working with third parties) human rights and the relief of those in need.

Public benefit

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities they should undertake.

- Advancement of education: Providing clients with information, clarification and understanding of legislation and their legal rights and responsibilities.

- Relief of those in need: Assessing client's 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.

- The advancement of human rights: 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.

- Advancement of health: Providing a comprehensive advice service which deals with all aspects of clients problems and alleviates the stress of anxiety caused by unsolved problems.

- Advancement of community development: Recruiting, training and developing local citizens to be volunteer advisors 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.

Achievements and performance
Significant activities and achievements against objectives

KAMCAB continues to develop its high-quality advice service throughout the Kincardine and Mearns area. This year we supported 1,655 clients [1,316 during 2024] on various matters. There were 4,025 [4,999 2024] client contacts in the year and the charity achieved a financial gain of £27,004( £80,419 2024) for clients within the year. Benefits and debt advice continue to be the main area of advice given.

Benefits and debt advice continue to be by far the two largest areas where our help has been sought. The current cost of living challenges continues to drive much greater demands for our services and we see increasing complexity and breadth of issues being brought to us by individuals.

KAMCAB remain vigilant for new funding opportunities and is actively engaged with our stakeholders and our fellow Aberdeenshire bureau under the consortium, which KAMCAB leads, for the delivery of Information and Advice Services to Aberdeenshire council. This remains our largest source of funding.

KINCARDINE AND MEARNS CITIZENS ADVICE BUREAU
REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
Financial review

In the year to 31 March 2025 our bureau’s total income received was £246,851 which is lower than the previous year. Our largest source of income continues to be Information and Advice services to Aberdeenshire council.

Expenditure in the year was lower and staff costs remain our largest cost accounting for 75% of total spending.

Reserves policy

The charity has considered the reserves policy required and have taken into account their current and future liabilities. The trustees aim to maintain free reserves and unrestricted funds at a level which equates to approximately four months of unrestricted charitable expenditure. The trustees consider that this level will provide enough funds to respond to applications for grants and ensure that support and governance costs are covered.

Major risks

The Trustees has assessed the major risks to which they are exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The charity is controlled by its governing documents i.e. Memorandum & Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

J Ritchie
M Duncan
(Resigned 19 July 2024)
M Mitchell
K Silver
(Resigned 22 October 2024)
P Pugh
P Hughes
(Appointed 22 July 2024)

Recruitment and appointment of new trustees

As per the Memorandum and Articles of Association, trustees can be co-opted to the board during the year. They would then stand down and be formally appointed at the AGM.

Induction and Training

Induction and training of new Directors/Trustees is undertaken by Citizens Advice Scotland (CAS) to ensure that everything which covers the Management of Kincardine and Mearns Citizens Advice Bureau (KAMCAB) is fully in line with their policies and procedures and is carried out to their standards.

Related Parties

KAMCAB has full membership of Citizens Advice Scotland.

KINCARDINE AND MEARNS CITIZENS ADVICE BUREAU
REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -

The report was approved by the Board of Trustees.

J Ritchie
Trustee
24 December 2025
KINCARDINE AND MEARNS CITIZENS ADVICE BUREAU
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF KINCARDINE AND MEARNS CITIZENS ADVICE BUREAU
- 4 -

I report on the financial statements of the for the year ended 31 March 2025, which are set out on pages 5 to 14.

Respective responsibilities of Trustees and examiner

The Trustees, who are also the directors of Kincardine and Mearns Citizens Advice Bureau Bureau for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The Trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is 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 financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from the 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 financial statements.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(a)
which gives me reasonable cause to believe that in any material respect the requirements:
(i)

to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

(ii)

to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;

have not been met or
(b)

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Martin R Watt FCCA
Thyme Tax & Accountancy Ltd
36 Angusfield Avenue
Aberdeen
Aberdeenshire
AB15 6AQ
United Kingdom
Dated: 24 December 2025
KINCARDINE AND MEARNS CITIZENS ADVICE BUREAU
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
2
25,205
261,702
286,907
25,000
218,407
243,407
Charitable activities
3
-
-
-
3,444
-
3,444
Total income
25,205
261,702
286,907
28,444
218,407
246,851
Expenditure on:
Charitable activities
4
-
206,488
206,488
5,457
214,390
219,847
Total expenditure
-
206,488
206,488
5,457
214,390
219,847
Net income
25,205
55,214
80,419
22,987
4,017
27,004
Transfers between funds
-
-
-
(11,221)
11,221
-
Net movement in funds
25,205
55,214
80,419
11,766
15,238
27,004
Reconciliation of funds:
Fund balances at 1 April 2024
112,071
47,210
159,281
100,305
31,972
132,277
Fund balances at 31 March 2025
137,276
102,424
239,700
112,071
47,210
159,281

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

KINCARDINE AND MEARNS CITIZENS ADVICE BUREAU
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 6 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
9
26,803
22,493
Current assets
Debtors
10
-
30,079
Cash at bank and in hand
251,444
138,869
251,444
168,948
Creditors: amounts falling due within one year
11
(38,547)
(32,160)
Net current assets
212,897
136,788
Total assets less current liabilities
239,700
159,281
The funds of the
Restricted income funds
12
102,424
47,210
Unrestricted funds
13
137,276
112,071
239,700
159,281

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 24 December 2025
J Ritchie
Trustee
KINCARDINE AND MEARNS CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
1
Accounting policies
Charity information

Kincardine and Mearns Citizens Advice Bureau Bureau is a private company limited by guarantee incorporated in Scotland. The registered office is Ground Floor, Sheriff Court Building, Dunnottar Avenue, Stonehaven, Aberdeenshire, AB39 2JD, Scotland.

1.1
Accounting convention

The financial statements have been prepared in accordance with the entity's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "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)". The is a Public Benefit Entity as defined by FRS 102.

The has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the . Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that there are adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4
Income

Income is recognised when the entity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the entity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

1.5
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.

KINCARDINE AND MEARNS CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 8 -
1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
Not depreciated
Fixtures and fittings
33% Reducing Balance
Computers
33% Reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at all banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The entity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the entity's balance sheet when the entity 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 assets

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.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans 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 operations 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.

KINCARDINE AND MEARNS CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 9 -
Derecognition of financial liabilities

Financial liabilities are derecognised when the entity's contractual obligations expire or are discharged or cancelled.

1.9
Retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Donations and gifts
205
-
205
-
-
-
Grants
25,000
261,702
286,702
25,000
218,407
243,407
25,205
261,702
286,907
25,000
218,407
243,407
3
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Other income
-
3,444
KINCARDINE AND MEARNS CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 10 -
4
Expenditure on charitable activities
2025
2024
£
£
Direct costs
Staff costs
155,117
174,595
Depreciation and impairment
3,597
4,131
Operating lease
26,746
23,422
Insurance
676
662
Telephone
3,799
3,511
Office costs
5,691
3,357
Sundries
-
(280)
Training
70
2,558
Travel
84
224
Repairs
1,322
1,393
Volunteer expenses
268
31
197,370
213,604
Share of support and governance costs (see note 5)
Governance
9,118
6,243
206,488
219,847
Analysis by fund
Unrestricted funds
-
5,457
Restricted funds
206,488
214,390
206,488
219,847
5
Support costs allocated to activities
2025
2024
£
£
Governance costs
9,119
6,243
2025
2024
Governance costs comprise:
£
£
Legal and professional
8,419
5,327
Indpendent examiners
700
916
9,119
6,243
KINCARDINE AND MEARNS CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 11 -
6
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the during the year.
7
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
14
14
Employment costs
2025
2024
£
£
Wages and salaries
143,919
162,135
Social security costs
3,950
5,295
Other pension costs
7,248
7,165
155,117
174,595
There were no employees whose annual remuneration was more than £60,000.
8
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

KINCARDINE AND MEARNS CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 12 -
9
Tangible fixed assets
Freehold land and buildings
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 April 2024
27,240
3,515
23,750
54,505
At 31 March 2025
27,240
3,515
23,750
54,505
Depreciation and impairment
At 1 April 2024
5,448
3,515
15,142
24,105
Depreciation charged in the year
2,724
-
873
3,597
At 31 March 2025
8,172
3,515
16,015
27,702
Carrying amount
At 31 March 2025
19,068
-
7,735
26,803
At 31 March 2024
21,792
-
701
22,493
10
Debtors
2025
2024
Amounts falling due within one year:
£
£
Prepayments and accrued income
-
30,079
11
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
24,552
23,810
Trade creditors
-
2,532
Other creditors
4,225
3,327
Accruals and deferred income
9,770
2,491
38,547
32,160
KINCARDINE AND MEARNS CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 13 -
12
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Movement in funds
Movement in funds
Balance at
1 April 2023
Incoming resources
Resources expended
Transfers
Balance at
1 April 2024
Incoming resources
Resources expended
Transfers
Balance at
31 March 2025
£
£
£
£
£
£
£
£
£
Scottish Council for Voluntary Organisation Fund
9,082
2,093
(11,175)
-
-
-
-
-
-
Help to Claim
-
-
-
-
-
3,217
(901)
-
2,316
Lottery Welfare Rights Officer Fund
-
-
-
-
-
53,182
(26,529)
-
26,653
Aberdeenshire Council
-
111,862
(89,061)
-
22,801
115,923
(109,747)
-
28,977
ERI Fund
-
3,000
(3,000)
-
-
11,640
(11,640)
-
-
Bank of Scotland Fund
6,052
-
(17,033)
10,981
-
-
-
-
-
Gambling Support
-
615
(615)
-
-
-
-
-
-
MTT
10,449
37,972
(41,273)
-
7,148
54,287
(39,507)
-
21,928
Partnership Development
-
7,354
(947)
-
6,407
-
(6,407)
-
-
Pension Wise
289
568
(1,147)
290
-
901
(901)
-
-
Small Grants
1,865
2,500
(4,365)
-
-
-
-
-
-
Pass
564
-
(564)
-
-
-
-
-
-
Food Vouchers
50
-
-
(50)
-
-
-
-
-
UC Help to Claim
3,621
52,443
(45,210)
-
10,854
22,552
(10,856)
-
22,550
31,972
218,407
(214,390)
11,221
47,210
261,702
(206,488)
-
102,424
KINCARDINE AND MEARNS CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 14 -
13
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2024
Incoming resources
Resources expended
Transfers
At 31 March 2025
£
£
£
£
£
General funds
112,071
25,205
-
-
137,276
Previous year:
At 1 April 2023
Incoming resources
Resources expended
Transfers
At 31 March 2024
£
£
£
£
£
General funds
100,305
28,444
(5,457)
(11,221)
112,071
14
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 March 2025:
Tangible assets
26,803
-
26,803
Current assets/(liabilities)
110,473
102,424
212,897
137,276
102,424
239,700
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 March 2024:
Tangible assets
22,493
-
22,493
Current assets/(liabilities)
89,578
47,210
136,788
112,071
47,210
159,281
15
Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

2025-03-31 2024-04-01 false false CCH Software iXBRL Review & Tag 2025.2 SC357204 2024-04-01 2025-03-31 SC357204 bus:Director1 2024-04-01 2025-03-31 SC357204 bus:Director3 2024-04-01 2025-03-31 SC357204 bus:Director5 2024-04-01 2025-03-31 SC357204 bus:Director6 2024-04-01 2025-03-31 SC357204 bus:Director2 2024-04-01 2025-03-31 SC357204 bus:Director4 2024-04-01 2025-03-31 SC357204 2025-03-31 SC357204 2024-03-31 SC357204 2023-04-01 2024-03-31 SC357204 bus:FRS102 2024-04-01 2025-03-31 SC357204 char:IndependentExaminationCharity 2024-04-01 2025-03-31 SC357204 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP