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)".
The company's objects are to promote any charitable purposes for the public benefit in Roxburgh and Berwickshire ("the area of local benefit") and elsewhere, by:
(i) The advancement of education
by providing clients with information, clarification and understanding of legislation and their legal rights and responsibilities and enhancing employability of volunteer advisers through a targeted training programme.
(ii) The relief of those in need
by assessing clients' 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.
(iii) The advancement of civil and human rights
by ensuring that people do not suffer through ignorance of their civil and human rights and by taking such actions as are intended to redress the situation and redress wrongs and restore justice.
(iv) Advancement of health
by providing a comprehensive advice service which deals with all aspects of clients' problems and alleviates the injury, stress and anxiety caused by unsolved problems.
(v) Advancement of community development
by recruiting, training and developing local citizens to be volunteers in and for 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.
Where the objects are being promoted out with the defined area of local benefit, the Company may work with organisations with similar aims, but shall at all times adhere to the agreed principles for the operation of Citizens Advice Bureaux set out from time to time by the Citizens Advice Scotland ("CAS"), who regularly audit the activities of it's 61 member Bureaux to ensure that they comply fully with its stipulated membership requirements.
To achieve these objects the Company operates an advice service from four locations: Hawick, Kelso, Duns, Eyemouth.
The trustees would like to thank all members of staff and our treasured volunteers for all their hard work over the past 12 months. They would also like to thank all financial contributes for their ongoing support.
During the 2025/2026 financial year, the bureau made a number of achievements of which it is proud. During the year, the bureau supported 1734 clients, with 13,494 issues over 5847 contacts. The work of the bureau resulted in £1,826,255.95 in financial gains for clients – money put back into the pockets of the local community.
Over the financial year, benefits continues to be our most sought after advice area, with 38.41% of all contacts, followed by debt (11.85%) and financial and crisis support (11.33%).
The 2025/2026 financial year has seen the funding come to an end for our highly successful Employment Rights Advice Service, a project delivered in collaboration with Dumfries and Galloway Citizens Advice Service, Central Borders Citizens Advice Bureau, and Peebles and District Citizens Advice Bureau. This project has allowed the community to receive advice and assistance on employment enquiries up to and including employment tribunal representation. Thanks go to Robertson Trust for their funding and support throughout this project.
The Bureau operates in conjunction with two other Bureaux operating within the Scottish Borders Region. A company and charity, Borders Citizens Advice Consortium Ltd (BCAC) acts as a conduit for all funding received from Scottish Borders Council. There is a contract between BCAC and the Council which runs to 31st March 2027 and the Bureau is sub-contracted to provide the services in Roxburgh and Berwickshire.
In 2025/26 the total SBC funding was £240,600 of which this Bureau received £125,112. In 2026/27 the anticipated total BCAC funding will be £240,600 of which the Bureau will receive £125,112.
Other non-core funding in 2025/26 amounted to £259,790 compared to £206,970 for 2024/25. Core funding in 2025/26 amounted to £50,000.
1. Purpose of holding reserves
The trustees consider that an appropriate level of reserves is necessary to support the charity’s financial stability and sustainability. Reserves may be required to manage short-term cash-flow pressures, respond to unexpected costs, cover delays or reductions in income, protect core charitable activities, and allow the trustees time to take decisions in the best interests of beneficiaries if circumstances change.
2. Target level of unrestricted reserves
The trustees aim to maintain free reserves equivalent to approximately 6 months of normal unrestricted operating expenditure, estimated at £182,000 for the financial year 2026/27. This target has been set after considering the charity’s current activities, funding streams, forecast income and expenditure, known commitments, and the main financial risks facing the charity.
The trustees have resolved to create a designated reserve to meet potential costs of redundancy payments in the event of core activities being de funded and/or there being a structural review of service delivery methods. In the financial year 2026/27 the cost is projected to be approximately £46,000.
Additionally, the trustees have resolved to create a designated reserve of £12,500 to meet potential costs arising from insurance claims due to complaints and disputes. This designated reserve is provided to meet the insurance excess on each and every claim which is currently set at £2,500 per event.
3. Position at the year end
At the year-end 2025/26, the charity held total funds of £377,000 of which £42,800 were restricted funds and £334,200 were unrestricted funds. After excluding restricted funds, fixed assets held for charitable use, and any designated funds, free reserves were £275,700. This represents approximately 9 months of normal unrestricted operating expenditure. The Board are satisfied that the current level of free reserves ensure long term financial sustainability and resilience, particularly in light of increasing demand for services and uncertain future funding landscape with SBC.
4. Monitoring and review
The trustees will monitor the level of free reserves during the year as part of their regular financial review. The reserves policy will be reviewed at least annually when the accounts and budget are considered, and sooner if there are significant changes to the charity’s income, expenditure, activities, or financial risks.
The trustees meet regularly and receive regular reports from managers and the treasurer to ensure they mitigate any risks related to service provision and funding.
They have taken out trustee indemnity insurance as well as other insurance to ensure appropriate provision is in place.
For the 2026/2027 financial year, Roxburgh and Berwickshire CAB will be launching the new Veterans Advice Service, to support veterans and their families within the area. The project provides a dedicated point of contact to provide advice on benefits, debt, employment, energy, utilities, and financial crisis etc. As part of the project, our dedicated advisor will run a number of roadshow sessions, reaching out to veterans and the wider communities that do not have as easy access to a CAB office.
As part of our plans to provide advice where clients need it most, Roxburgh and Berwickshire CAB will look to further increase its outreach provision in the 2026/2027 financial year, with a focus on engaging with the What Matters Hubs.
Roxburgh and Berwickshire CAB will continue to provide a high standard of advice to all those within the area who need it.
The company is limited by guarantee and does not have Share Capital. It is governed by its Memorandum and Articles of Association.
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:
At each annual general meeting the members shall elect any member who is willing so to act as a director, subject to the proviso that no more than 25% of directors at any time shall be volunteer workers. The directors may at any time appoint as a director any individual whom they reasonably consider appropriate.
Jack Dalrymple, Fiona Caldwell and Jennie Hemmings manage the Roxburgh and the Berwickshire services. Supervision and advice is always provided by the trustees.
New trustees will undergo an induction process which will include guidance from experienced trustees and an information pack including the Guidance for Charity Trustees produced by OSCR.
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 5 to 15.
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.
Since the charity has prepared its financial statements on an accruals basis and is also registered in Scotland, the independent examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants of Scotland, which is one of the listed bodies.
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.
Roxburgh & Berwickshire Citizens Advice Bureau is a private company limited by guarantee incorporated in Scotland. The registered office is 1 Towerdykeside, Hawick, Roxburghshire, TD9 9EA, United Kingdom.
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, 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.
No amounts are included in the SOFA for the very significant amount of work carried out for the charity by volunteers, because the value of their work cannot be reasonably quantified in financial terms.
Income from government and other grants, whether 'capital' or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably.
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.
All assets are capitalised with a cost of over £5,000.
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.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
The average monthly number of employees during the year was:
The key management personnel of the charity comprise the trustees and bureau managers J Dalrymple, F Caldwell and J Hemmings. None of the trustees were remunerated for their duties as trustees during the year. The total remuneration of key management personnel during the year was £132,275 (2025, £111,574).
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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.
The main restricted funds are described in the Report of the Trustees.
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.
Movement in funds relate to management fee contributions from projects which are quantified, agreed with funder, and allocated to core unrestricted funds.
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.