Charity registration number SC010123 (Scotland)
Company registration number SC400899 (Scotland)
ROXBURGH & BERWICKSHIRE CITIZENS ADVICE BUREAU
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
ROXBURGH & BERWICKSHIRE CITIZENS ADVICE BUREAU
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs H Anderson
Mrs S R C Bell
Mrs G Purdie
Mr H R Scott
Mr M Wilson
Mr J Currie
(Appointed 8 April 2025)
Ms K Stephenson
(Appointed 22 September 2025)
Secretary
Mr Jack Dalrymple
Bureau Managers
Jack Dalrymple
Fiona Caldwell
Roxburghshire
Jennie Hemmings
Berwickshire
Country of incorporation
United Kingdom
SC400899
(Scotland)
Charity registration
Scotland
SC010123
Registered office
1 Towerdykeside
Hawick
Roxburghshire
United Kingdom
TD9 9EA
Independent examiner
Joanne Gibson
JRW Hogg & Thorburn LLP
Chartered Accountants
19 Buccleuch Street
Hawick
Roxburghshire
TD9 0HL
ROXBURGH & BERWICKSHIRE CITIZENS ADVICE BUREAU
CONTENTS
Page
Trustees' report
1 - 3
Independent examiner's report
4
Statement of financial activities
5
Balance sheet
6
Notes to the financial statements
7 - 15
ROXBURGH & BERWICKSHIRE CITIZENS ADVICE BUREAU
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2026
- 1 -

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)".

Objectives and activities

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.

 

 

Volunteers

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.

Achievements and performance
Significant activities and achievements against objectives

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.

 

ROXBURGH & BERWICKSHIRE CITIZENS ADVICE BUREAU
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
Financial review

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.

Reserves policy

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.

ROXBURGH & BERWICKSHIRE CITIZENS ADVICE BUREAU
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
Plans for future periods

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.

 

Structure, governance and management

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:

Mrs H Anderson
Mrs S R C Bell
Mrs G Purdie
Mr H R Scott
Mr M Wilson
Mr J Currie
(Appointed 8 April 2025)
Ms K Stephenson
(Appointed 22 September 2025)
Recruitment and appointment of trustees

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.

Organisational structure

Jack Dalrymple, Fiona Caldwell and Jennie Hemmings manage the Roxburgh and the Berwickshire services. Supervision and advice is always provided by the trustees.

Induction and training of 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.

Mr M Wilson
Trustee
5 October 2026
ROXBURGH & BERWICKSHIRE CITIZENS ADVICE BUREAU
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ROXBURGH & BERWICKSHIRE CITIZENS ADVICE BUREAU
- 4 -

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.

Respective responsibilities of trustees and examiner

The charity trustees (who are also the directors of Roxburgh & Berwickshire Citizens Advice 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 Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.The charity trustees consider that the audit requirement of Regulation 10(1)(a)-(c) of the Charities Accounts (Scotland) Regulations 2006 does not apply.

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.

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

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:

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.

Joanne Gibson
JRW Hogg & Thorburn LLP
Chartered Accountants
19 Buccleuch Street
Hawick
Roxburghshire
TD9 0HL
8 October 2026
ROXBURGH & BERWICKSHIRE CITIZENS ADVICE BUREAU
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2026
2026
2026
2025
2025
2025
Notes
£
£
£
£
£
£
Income and endowments from:
Donations and legacies
2
50,120
-
50,120
120
-
120
Charitable activities
-
Charitable activities
3
175,141
209,761
384,902
149,880
182,202
332,082
Other income
4
539
-
539
1,192
-
1,192
Total income
225,800
209,761
435,561
151,192
182,202
333,394
Expenditure on:
Charitable activities
5
159,959
178,807
338,766
214,852
156,540
371,392
Total expenditure
159,959
178,807
338,766
214,852
156,540
371,392
Net income/(expenditure)
65,841
30,954
96,795
(63,660)
25,662
(37,998)
Transfers between funds
28,078
(28,078)
-
30,774
(30,774)
-
Net movement in funds
8
93,919
2,876
96,795
(32,886)
(5,112)
(37,998)
Reconciliation of funds:
Fund balances at 1 April 2025
240,329
39,871
280,200
273,215
44,983
318,198
Fund balances at 31 March 2026
334,248
42,747
376,995
240,329
39,871
280,200
ROXBURGH & BERWICKSHIRE CITIZENS ADVICE BUREAU
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 6 -
2026
2025
Notes
£
£
£
£
Current assets
Debtors
13
10,355
11,033
Cash at bank and in hand
367,983
270,767
378,338
281,800
Creditors: amounts falling due within one year
14
(1,343)
(1,600)
Net current assets
376,995
280,200
The funds of the charity
Restricted income funds
16
42,747
39,871
Unrestricted funds
17
334,248
240,329
376,995
280,200

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 2026.

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 5 October 2026
Mr M Wilson
Ms K Stephenson
Trustee
Trustee
ROXBURGH & BERWICKSHIRE CITIZENS ADVICE BUREAU
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
1
Accounting policies
Charity information

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.

1.1
Basis of preparation

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.

1.2
Going concern

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.

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.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity 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 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.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

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.

ROXBURGH & BERWICKSHIRE CITIZENS ADVICE BUREAU
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 8 -

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.

1.5
Expenditure

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.

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:

Computers
Straight line over 4 years

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.

1.7
Financial instruments

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

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.

ROXBURGH & BERWICKSHIRE CITIZENS ADVICE BUREAU
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 9 -
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.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2026
2025
£
£
Donations and gifts
120
120
Grants
50,000
-
50,120
120
Grants
Foundation Scotland
50,000
-
50,000
-
3
Income from charitable activities
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2026
2026
2026
2025
2025
2025
£
£
£
£
£
£
Charitable activities
Grants
175,141
209,761
384,902
149,880
182,202
332,082
ROXBURGH & BERWICKSHIRE CITIZENS ADVICE BUREAU
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
3
Income from charitable activities
(Continued)
- 10 -
Grants analysis
Charitable activities
Charitable activities
2026
2025
£
£
Scottish Borders Council
150,612
175,595
The Robertson Trust
46,465
42,232
Citizens Advice Scotland
187,825
114,255
Other
-
-
(384,902)
(332,082)
4
Other income
Unrestricted
Unrestricted
funds
funds
2026
2025
£
£
Other income
539
1,192
ROXBURGH & BERWICKSHIRE CITIZENS ADVICE BUREAU
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 11 -
5
Expenditure on charitable activities
Charitable activities
Charitable activities
2026
2025
£
£
Direct costs
Staff costs
281,294
311,785
Travel - volunteers
3,650
2,909
Travel - staff & committee
3,264
3,990
Training
525
154
Room Hire
149
713
Admin Fee
-
1,130
Project costs
3,523
-
292,405
320,681
Grant funding of activities (see note 6)
2,013
19,612
Share of support and governance costs (see note 7)
Support
41,419
27,657
Governance
2,929
3,442
338,766
371,392
Analysis by fund
Unrestricted funds
159,959
214,852
Restricted funds
178,807
156,540
338,766
371,392
6
Grants payable
Charitable activities
Charitable activities
2026
2025
£
£
Grants to individuals
2,013
19,612
-
ROXBURGH & BERWICKSHIRE CITIZENS ADVICE BUREAU
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 12 -
7
Support costs allocated to activities
2026
2025
£
£
Premises costs
3,631
5,258
Postage, printing, stationery & advertising
4,168
6,264
Communication costs
7,042
3,412
Repairs & replacements
18,422
5,323
Subscriptions
5,632
4,267
Sundries
2,525
3,133
Governance costs
2,928
3,442
44,348
31,099
Analysed between:
Charitable activities
44,348
31,099
8
Net movement in funds
2026
2025
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
1,800
2,400
9
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
10
Employees

The average monthly number of employees during the year was:

2026
2025
Number
Number
Project staff
9
10
Employment costs
2026
2025
£
£
Wages and salaries
243,838
270,445
Social security costs
19,293
20,113
Other pension costs
18,163
21,227
281,294
311,785
There were no employees whose annual remuneration was more than £60,000.
ROXBURGH & BERWICKSHIRE CITIZENS ADVICE BUREAU
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
10
Employees
(Continued)
- 13 -
Remuneration of key management personnel

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).

11
Taxation

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

12
Tangible fixed assets
Computers
£
Cost
At 1 April 2025
15,325
At 31 March 2026
15,325
Depreciation and impairment
At 1 April 2025
15,325
At 31 March 2026
15,325
Carrying amount
-

 

13
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
10,355
11,033
14
Creditors: amounts falling due within one year
2026
2025
£
£
Other creditors
1,343
1,600
15
Retirement benefit schemes
2026
2025
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
18,163
21,227

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.

ROXBURGH & BERWICKSHIRE CITIZENS ADVICE BUREAU
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 14 -
16
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.

At 1 April 2025
Incoming resources
Resources expended
Transfers
At 31 March 2026
£
£
£
£
£
Pension Wise
330
56,857
(43,896)
(12,368)
923
Warm & Well
1,709
-
-
-
1,709
Money Talk Plus
-
42,218
(39,368)
(3,000)
(150)
Employment Rights & Advice Service
17,143
46,465
(32,865)
(5,460)
25,283
SBC - Levelling Up
-
20,000
(16,815)
-
3,185
GBV
4,890
-
(4,890)
-
-
Warm & Well Utility
1,425
-
(287)
-
1,138
Reaching You
10,870
-
-
(2,000)
8,870
CT Debt
-
24,226
(20,726)
(3,500)
-
Big 50th Birthday
2,630
-
(3,380)
750
-
PAF Borders
874
19,995
(16,580)
(2,500)
1,789
39,871
209,761
(178,807)
(28,078)
42,747
Previous year:
At 1 April 2024
Incoming resources
Resources expended
Transfers
At 31 March 2025
£
£
£
£
£
Pension Wise
315
53,030
(40,785)
(12,230)
330
Warm & Well
109
29,120
(24,520)
(3,000)
1,709
Money Talk Plus
2,871
40,016
(37,162)
(5,725)
-
Gambling Support
1,146
2,760
(329)
(3,577)
-
Employment Rights & Advice Service
20,747
42,235
(40,347)
(5,492)
17,143
Warm & Well Utility
1,425
-
-
-
1,425
Reaching You
10,870
-
-
-
10,870
Food Insecurity
-
151
(151)
-
-
Financial Health Grant
7,500
-
(7,500)
-
-
Big 50th Birthday
-
5,000
(1,620)
(750)
2,630
PAF Borders
-
5,000
(4,126)
-
874
GBV
-
4,890
-
-
4,890
44,983
182,202
(156,540)
(30,774)
39,871

The main restricted funds are described in the Report of the Trustees.

ROXBURGH & BERWICKSHIRE CITIZENS ADVICE BUREAU
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 15 -
17
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 2025
Incoming resources
Resources expended
Transfers
At 31 March 2026
£
£
£
£
£
General funds
240,329
225,800
(159,959)
28,078
334,248
Previous year:
At 1 April 2024
Incoming resources
Resources expended
Transfers
At 31 March 2025
£
£
£
£
£
General funds
273,215
151,192
(214,852)
30,774
240,329

Movement in funds relate to management fee contributions from projects which are quantified, agreed with funder, and allocated to core unrestricted funds.

18
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2026
2026
2026
£
£
£
At 31 March 2026:
Current assets/(liabilities)
334,248
42,747
376,995
334,248
42,747
376,995
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 March 2025:
Current assets/(liabilities)
240,329
39,871
280,200
240,329
39,871
280,200
19
Related party transactions

There were no disclosable related party transactions during the year (2025 - none).

20
Company Limited by Guarantee

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.

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