EAST AYRSHIRE CITIZENS ADVICE BUREAU

Company limited by guarantee

Company Registration Number:
SC194707 (Scotland)

Unaudited statutory accounts for the year ended 31 March 2026

Period of accounts

Start date: 1 April 2025

End date: 31 March 2026

EAST AYRSHIRE CITIZENS ADVICE BUREAU

Contents of the Financial Statements

for the Period Ended 31 March 2026

Directors report
Balance sheet
Additional notes
Balance sheet notes

EAST AYRSHIRE CITIZENS ADVICE BUREAU

Directors' report period ended 31 March 2026

The directors present their report with the financial statements of the company for the period ended 31 March 2026

Principal activities of the company

East Ayrshire Citizens Advice Bureau works within a framework of equality of opportunity to provide free, confidential, impartial and independent information, advice, practical assistance and representation to the people of East Ayrshire. The Bureau supports individuals to understand and exercise their rights, access services and address issues affecting their wellbeing and financial security. Services are provided across a wide range of areas including welfare benefits, debt, housing, employment, energy, consumer and relationship matters. The organisation also seeks to tackle poverty, promote social inclusion, improve employability and influence the development of social policy locally and nationally through evidence gathered from client experiences. Advice and support are delivered through face-to-face, telephone, digital and outreach services across East Ayrshire.

Political and charitable donations

No political donations or charitable donations were made during the year ended 31 March 2026.

Additional information

The Directors' Report includes additional information on the charity's objectives, activities, governance arrangements, trustee recruitment and training, risk management, financial review, reserves policy, future plans and the responsibilities of trustees and directors



Directors

The directors shown below have held office during the whole of the period from
1 April 2025 to 31 March 2026

Bradley Johnstone
 Fiona Robson
 David Fraser

The director shown below has held office during the period of
3 July 2025 to 31 March 2026

Evelyn Bowman

The director shown below has held office during the period of
23 April 2025 to 31 March 2026

Nicki Beveridge

Secretary David Fraser

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
3 September 2026

And signed on behalf of the board by:
Name: Bradley Johnstone
Status: Director

EAST AYRSHIRE CITIZENS ADVICE BUREAU

Balance sheet

As at 31 March 2026

Notes 2026 6 months to 31 March 2025


£
£
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 8,500 6,070
Investments:   0 0
Total fixed assets: 8,500 6,070
Current assets
Stocks:   0 0
Debtors: 4 116,023 14,745
Cash at bank and in hand: 596,077 714,501
Investments:   0 0
Total current assets: 712,100 729,246
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: 5 ( 50,630 ) ( 107,228 )
Net current assets (liabilities): 661,470 622,018
Total assets less current liabilities: 669,970 628,088
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: 0 0
Accruals and deferred income: 0 0
Total net assets (liabilities): 669,970 628,088
Members' funds
Profit and loss account: 669,970 628,088
Total members' funds: 669,970 628,088

The notes form part of these financial statements

EAST AYRSHIRE CITIZENS ADVICE BUREAU

Balance sheet statements

For the year ending 31 March 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 3 September 2026
and signed on behalf of the board by:

Name: Bradley Johnstone
Status: Director

The notes form part of these financial statements

EAST AYRSHIRE CITIZENS ADVICE BUREAU

Notes to the Financial Statements

for the Period Ended 31 March 2026

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Tangible fixed assets depreciation policy

    Computer and office equipment is depreciated on a straight-line basis over 4 years. Fixed assets are stated at cost less accumulated depreciation

    Other accounting policies

    The accounts include policies relating to basis of preparation, going concern, fund accounting, income recognition, expenditure recognition, operating leases, pension costs, financial instruments, cash and cash equivalents, debtors, creditors and provisions, deferred income, impairment of assets, and accounting judgements and estimates

EAST AYRSHIRE CITIZENS ADVICE BUREAU

Notes to the Financial Statements

for the Period Ended 31 March 2026

  • 2. Employees

    2026 6 months to 31 March 2025
    Average number of employees during the period 31 21

EAST AYRSHIRE CITIZENS ADVICE BUREAU

Notes to the Financial Statements

for the Period Ended 31 March 2026

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 April 2025 0 0 0 176,201 0 176,201
Additions 0 0 0 8,459 0 8,459
Disposals 0 0 0 0 0 0
Revaluations 0 0 0 0 0 0
Transfers 0 0 0 0 0 0
At 31 March 2026 0 0 0 184,660 0 184,660
Depreciation
At 1 April 2025 0 0 0 170,131 0 170,131
Charge for year 0 0 0 6,029 0 6,029
On disposals 0 0 0 0 0 0
Other adjustments 0 0 0 0 0 0
At 31 March 2026 0 0 0 176,160 0 176,160
Net book value
At 31 March 2026 0 0 0 8,500 0 8,500
At 31 March 2025 0 0 0 6,070 0 6,070

EAST AYRSHIRE CITIZENS ADVICE BUREAU

Notes to the Financial Statements

for the Period Ended 31 March 2026

4. Debtors

2026 6 months to 31 March 2025
£ £
Trade debtors 3,000 3,000
Prepayments and accrued income 113,023 11,745
Other debtors 0 0
Total 116,023 14,745
Debtors due after more than one year: 0 0

EAST AYRSHIRE CITIZENS ADVICE BUREAU

Notes to the Financial Statements

for the Period Ended 31 March 2026

5. Creditors: amounts falling due within one year note

2026 6 months to 31 March 2025
£ £
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 0 0
Trade creditors 14,888 27,755
Taxation and social security 18,593 17,004
Accruals and deferred income 9,000 58,499
Other creditors 8,149 3,970
Total 50,630 107,228

EAST AYRSHIRE CITIZENS ADVICE BUREAU

Notes to the Financial Statements

for the Period Ended 31 March 2026

6. Financial Commitments

The accounts include a financial commitments note disclosing operating lease commitments in respect of office premises and the future minimum lease payments under non-cancellable leases.