Another year has gone by and I’m pleased to say that we continue in a healthy position. However, the continuing challenges of our work in the Borders have been clear to everyone involved with the bureau; the effects of the cost-of-living crisis on local people has been plain to see. It has been humbling to see how the team are responding, and our work helping people has been vital.
As a board, we’re responsible for stewarding the organisation and helping our team be as good as they can be, and I’m pleased that the board has recruited new members this year with key skills that we need, and I am sure will make a positive contribution looking ahead. As our key funder the council is preparing for the next three years and we will be working so as a priority we undertook a root and branch review of our work, so we can plan effectively to meet the challenges ahead.
We are very happy with the support provided by CAS as part of membership. This enables our service to be delivered efficiently and collaboratively in the community and across Scotland, participating as we do in many initiatives where Citizens Advice can make a contribution nationwide. I must acknowledge the calm counsel of Laura Plumb, who regularly attends our directors’ meetings. By working co-operatively, we can make the most of scarce resources, and I’m pleased to say that the three CAB in the Borders have also been working together to deliver child poverty, health and employment advice as part of joint projects delivered together.
Our staff and volunteers have been brilliant. Our manager, Moya Loughery, has been the glue holding board, staff and volunteers together, and has helped give our bureau a positive atmosphere and I really don’t know how she does it.
And this year I want to give a special thanks to our volunteer and staff team who have worked hard throughout the physical challenges of renewing the fabric of the building. We have renewed the internal fixtures and fitting, carpets, and our leaking roof has been replaced. Throughout it all the staff and volunteers have been excellent.
I know the challenges for the next year will be tough. The council are conducting a review of third sector contracts, including our own, but as a board, I’m pleased that we are in a position where we can build on a solid organisation, continue to help the people in central borders, and work alongside and with the bureaux throughout the borders as well. We can be optimistic that with our commitment to supporting people in our area, our willingness to help and to go the extra mile, and with the dedication and commitment of both staff and Board, the Bureau will be able to show the council our huge value to the community, and for us to meet the challenges that lie ahead.
The trustees present their annual report and financial statements for the year ended 31 March 2026.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".
Central Borders Citizens Advice Bureau (CBCAB) has been operating since 1970. CBCAB is a member of the Scottish Association of Citizens Advice Bureaux (CAS), a nationwide network of independent advice agencies. The bureau offers free, independent, confidential, impartial information and advice. Help is available to all members of the Borders community.
The Bureau has two aims: --
To ensure that people do not suffer through lack of knowledge of their rights and responsibilities or of the services available to them, or through an inability to express their needs effectively.
And also
To exercise a responsible influence on the development of social policy and services both locally and nationally.
As part of our membership we undergo an Organisation Audit and Quality of Advice Assessment every three years.
We are also authorised and regulated by the Financial Conduct Authority.
Funding:
Our core funding comes from the contract between the Borders Citizens Advice Consortium and Scottish Borders Council (SBC) to provide Money, Welfare and Advisory Services in our area. The current contract finishes at the end of March 2027.
We have also been successful in being awarded project funding from other sources, which enhances our core funds as follows; -
• Scottish Government Funding previously received under the banner of Welfare Reform Mitigation, Money Talk and Debt were amalgamated into one fund – Money Talk Plus. This funding enabled clients to access free, independent, impartial, confidential advice on welfare rights, benefits, debt, money and income maximisation and expenditure reduction
• Various campaign funds through Citizens Advice Scotland: Energy Best Deal & Big Energy Savings Network
• Council Tax Debt Pilot: Funding received to assist with local authority engagement to identify approaches to review the Collaborative Council Tax Collection guide
• Scottish Government Communities Mental Health and Wellbeing Fund: To provide community outreach services throughout the Scottish Borders
• Scottish Power Energy Networks: Funding from CAS received when a client meets particular reporting criteria.
• Scottish Government funding from the Child Poverty Practice Accelerator Fund
Staffing:
On 31st March 2026 our staffing consisted of:
9 Board members (2 being volunteer adviser rep)
9 Fully trained Volunteer Advisers
2 Money Advisers
1 Benefits Adviser
1 Caseworker
1 Volunteer Receptionist
1 Volunteer Social Policy Co-Coordinator
1 Volunteer Administrator
1 Volunteer Compliance Officer
4 Trainee Advisers
Session Supervisor
Triage Worker/Administrator
Cleaner
Manager
Many thanks go to all our volunteers and staff for their commitment, dedication and support.
Training:
Topics covered include debt –Effective Case Recording, Housing Advice provided by Eildon Housing Association, Employment Advice, Energy and Energy saving measures, Quick Benefit Check calculations & GDPR Data Protection.
Each training helps advisers support clients facing massive cost of living increases.
In June, as part of Volunteers week, all volunteers were given a small gift as a token of out thanks for their unwavering commitment to our clients.
Service Provision 2025-26
Every day, we speak with people facing real challenges, whether it’s navigating benefits, managing debt or facing crisis. Our role is to be there for our community at times of uncertainty. Bureau opening hours have remained consistent and face-to-face appointments were available; however, telephone, video and e-mail advice and support have continued as these have been found to be effective and more accessible for clients who may have found it difficult to attend in person.
We’ve also increased our community engagement with outreach sessions provided throughout the Eildon area.
Our opening hours continue to be Monday-Thursday. 10am-4pm.
2025-26 - Our year in numbers:
During the year the Bureau helped 1812 clients and dealt with 10,150 issues
The top six enquiry categories were:
• Benefits: 3845
• Finance & charitable Support: 1493
• Debt issues: 1128
• Utilities: 1043
• Housing: 492
• Employment: 339
Referrals to a food bank:
2025-26: 932
2024-25: 887
2023-24: 684
2022-23: 303
Clients received a reported financial gain of £ 1,629,285.57 as a result of advice given by the Bureau, 37.16% of which was connected to benefit entitlements.
Debt advice:
222 clients received advice on debt resulting in a debt client financial gain of £645,591.58.
In addition, Bureau clients have access to additional specialist advice and information:
Pensionwise
PASS (Patient Advice & Support Service)
ERAS – Employment Project – Border CABx & DAGCAS
National helplines: Help to Claim, Money Talk Team, Patient Advice & Support Service
Social Policy:
The second and joint aim of the CAB service is to “exercise a responsible influence on social policy both locally and nationally”. This year we submitted 82 social policy reports. Challenges with digital exclusion, health related benefits, and housing issues were consistent issues.
Joint working:
In the interests of efficiency, Borders CAB managers and committee members share responsibilities for representing the Borders CAB locally and nationally to ensure that the needs and experiences of Borders clients and services are properly represented. CBCAB continues to contribute to effective partnership working throughout The Scottish Borders.
Successful joint working this year has included:
• SBC/CAB contract interface with Welfare Benefits and Financial Inclusion Teams
• SBC/CAB CPAF Income maximisation advice project for priority groups
• SBC/CAB Outreach and Budgeting Initiative
• Representing CAB on the Scottish Borders Child Poverty Group
• Eildon Community Hub
• Mental Health Providers Forum
• Borders Home Energy Forum
Opportunities & Challenges for 2026/27:
Core funding from Scottish Borders Council has been confirmed until March 2027. It is widely accepted that demand for services will remain high in 2026/27 as a result of the current economic climate. Moving forward we will continue to review and adapt our services provision. We will work with funders to demonstrate the ongoing impact and effectiveness of our service for local people, demonstrating resilience and adaptability.
Challenges for 2026/27
• Recruitment & training of volunteers for both the Generalist Service and Board.
• Increased demand due to Cost of Living Crisis re energy and other price rises.
• Increased demand for help with benefit claims, income maximisation and debt remedies
• Increased demand for referrals to food banks, fuel voucher and other crisis and emergency support.
• Recruitment and retention of both core and specialist staff.
Aims for 2026/27
• Increase service accessibility by providing continued outreach service in communities
• Develop and promote CAB service in partnership with other agencies
• Continue to explore funding opportunities and new projects to meet needs and demands
• Ensure all Advisers are given appropriate training and support to continue helping the residents of the Scottish Borders
CBCAB continues to perform well financially. Income for the year rose to £315,312 (2025 - £237,815), largely as a result of attracting additional project funding. Income consists of £74,460 core funding from Scottish Borders Council; a further £30,000 restricted funding from SBC for the Cost of Living project; £115,303 through Citizens Advice Scotland (CAS) for core services and projects; £29,969 from CMHWB Wellbeing Fund; £56,345 from the Foundation Scotland Windfarm project; and £1,500 in donations from the Friends of CBCAB, £1,444 from individuals and £2,369 from DWP.
Expenditure for the year was £234,976 (2025 - £234,005, split between unrestricted core costs of £162,854 and restricted project costs of £72,122. Costs are well managed and controlled. The majority of the costs are for staff costs £174,159 (2025 - £206,243), with the remainder covering operating costs and the depreciation charge for the year. Premises costs for the office property amounted to £23,597.
This success in continuing to secure funding and careful cost control resulted in a surplus for the year of £80,336 (2025 – £3,810).
At 31st March 2026 our total funds are £298,301 represented by:
Unrestricted General Fund £206,550. This includes a designated general contingency reserve of £75,000, leaving a balance of £131,550 as free reserves (see Reserves policy below)
Restricted Project funding £3,219 – the balance of restricted project funding carried forward to be spent in 2026/27
Capital Reserve fund £88,532, which represents the value of the fixed assets (our building and equipment) at cost less accumulated depreciation.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to three months expenditure. Additionally, monies have been set aside to cover costs of staff redundancies in the unlikely event that this should be required. A contingency reserve of £75,000 has been set aside for these purposes and invested in a separate savings account. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
Risk management
The trustees exercise control of the charitable company through regular meetings. They regularly meet with Scottish Borders Council to ensure the long-term funding of the bureaux, and risks associated with changes to funding. The trustees have taken out appropriate insurance to minimise their operational risk.
Board of Directors:
Members of the Board of Directors are Directors for the purpose of company law and Trustees for the purpose of charity law. The Board is responsible for the sound governance of planning and finances and as an employer to support the manager and staff. Sub-committees for Human Resources and Property and Finance, Funding and Planning ensure that all areas are covered.
Friends of CBCAB:
This is a separate charity, which raises funds to provide or assist in the provision of amenities in the bureau for clients and staff. In addition to the money raised these events give opportunity for Advisers and Friends to get together away from the pressures of an advice session. Thanks to all our friends for your continued support - it is greatly appreciated.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Trustees are appointed by the Board following an application process involving background checks and interview. Their initial induction training programme, together with an ongoing programme of training, are provided by Citizens Advice Scotland.
The Board meets quarterly, either online or in person, and the minutes of the meetings are published on the Bureau's website.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
The trustees' report was approved by the Board of Trustees.
I report on the financial statements of the charity for the year ended 31 March 2026, which are set out on pages 9 to 24.
It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and to state whether particular matters have come to my attention.
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.
In the course of 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 Charities and Trustee Investment (Scotland) Act 2005 and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006, and
to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the Charities Accounts (Scotland) Regulations 2006
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
The Institute of Chartered Accountants of Scotland
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Central Borders Citizens Advice Bureau is a private company limited by guarantee incorporated in Scotland. The registered office is 111 High Street, GALASHIELS, Scottish Borders, TD1 1RZ.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. 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 certain financial instruments at fair value. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has 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.
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.
Cash donations are recognised on receipt. Other donations are recognised once the charity 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.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
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:
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.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Cash and cash equivalents include cash in hand, deposits held at call with 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.
The charity 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 charity's balance sheet when the charity 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, 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, 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.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
All costs are charged to core work or specific projects based on estimates from the CAB Manager.
Geraldine Day, a Trustee, also did some freelance advisory work for the Bureau during the year. She was paid total fees of £5,025.
The average monthly number of employees during the year was:
The remuneration of key management personnel was as follows:
The key management staff comprise the Bureau Manager and the Session Supervisor
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
During 2019-20, the Bureau received funding from the Energy Savings Trust for energy efficiency works, of which £2,994 was in the form of a loan. This is being repaid over 7 years, at £390 in year 1 and then at £372 per year.
Deferred income is included in the financial statements as follows:
SBC (CMHWBF funding for 2026-27) £20,000 (2025: SBC (CMHWBF funding for 2025-26) £9,962 and £2,280, and Windfarm grant for April to July 2025 of £6,345.)
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
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.
£1,500 was received during the year from Friends of the Bureau as a contribution towards the cost of roof repairs which will be carried out next year.
£2,849 was transferred from the SBC Levelling Up restricted fund to the unrestricted fund. This is to cover £2,849 of costs incurred for this project last year which were included in unrestricted fund expenditure at that time as the project funding had not yet been received. £1,265 was also transferred from the Training restricted fund to unrestricted funds with the agreement of the Funder after completion of the project. £481 was also transferred from unrestricted funds to the CMHWB Wellbeing fund to cover the net shortfall on this project.
These are restricted funds which are material to the charity's activities.
The capital reserve comprises the written down value of the net tangible assets as at 31 March 2026, together with any capitalised expenditure in the current year.
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.
Contingency Reserve:
This fund was established to set aside 3 months of core staff salaries and overheads and to contribute to redundancy payments in the event of the Bureau having to close. The increase of £15,000 during the year is due to an increase in redundancy liabilities and a higher insurance excess.
There were no disclosable related party transactions during the year (2025 - none).
The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.