Skye & Lochalsh Citizen's Advice Bureau - Charities report

REGISTERED COMPANY NUMBER: SC229160 (Scotland)

REGISTERED CHARITY NUMBER: SC022578

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Skye & Lochalsh Citizen's Advice Bureau

Page

Report of the Trustees

1

to

4

Independent Examiner's Report

5

Statement of Financial Activities

6

Balance Sheet

7

Notes to the Financial Statements

8

to

14

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of 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

Our main objectives for the year continued to be the provision of information and advice.

The strategies we used to meet these objectives included:

- Providing a range of services which are reflective of relevant quality advice standards;

- Extending the range of support provided to meet increased demand;

- Working on identified social policy issues;

- Developing a strong infrastructure to support advisers;

- Ensuring current best practices are reflected in our policies and procedure; and

- Ensuring the bureau complies with the 14 principles of the CAB service.

All of our objectives are in line with our mission, vision and values. They are planned to enhance services, ensure community accountability, increase accessibility, and respond to identify client need and to increase proactive work. Our planning process will be subject to continual review to ensure that we monitor our progress toward these objectives within the relevant timescale.

Training remains vital to the quality of advice work and we make every effort to ensure that both our trainees and experienced staff receive the appropriate levels of training to ensure that they give the best possible service possible to our clients.

ACHIEVEMENTS AND PERFORMANCE

The Bureau has had a very rewarding year, surpassing a range of operational targets to which the staff can be justifiably proud. We review our aims, objectives and activities each year. This review looks at what we achieved and the outcomes of our work in the previous 12 months. The review looks at the success of each key activity and the benefits they have brought to those groups of people we are set up to help. The review also helps us ensure our aim, objectives and activities remained focused on our stated purposes.

FINANCIAL REVIEW

Reserves policy

The trustees believe that the bureau should hold reserves in order to ensure that the charity can continue to operate and meet the needs of clients in the event of unforeseen and potentially financially damaging circumstances arising. The trustees consider that reserves of £35,000 equivalent to three months' operating expenditure, is required to continue to run the bureau for the forthcoming year. The sum of £30,000 has been signed off the general account as a Designated Reserve under the purpose heading of Premises and Equipment.

This reserves policy is monitored and reviewed by the trustees annually.

FINANCE, RESOURCES AND FUNDRAISING STRATEGY

Financial Management

Written reports are prepared by the treasurer and delivered at each board meeting. These cover income and expenditure against projected budgets and fully outline the current and projected future financial positions. The budget is agreed annually by the full board and an independent accountant audits the books annually.

The role of the treasurer is to draw up the annual budget, prepare cash flow projections, check books and prepare the books for audit. These tasks are to be completed with the assistance of the bureau manager. A firm of accountants administers the payroll. Disposal of the budget is determined by the full board. Audited accounts are sent to core funders, companies' house, OSCR and project funders.

Resource Management

The bureau rents its premises from The Highland Council. The premises are fully furnished to general office standards. They are equipped with fourteen computers, one main printer and one server.

Fundraising Strategy

The Board is aware of the importance of the fundraising strategy in the process of business planning for the bureau. A key aim of this strategy is to ensure that strategic funding is secure for the core generalist advice services of the Bureau.

While the bureau appreciates the funding received from Highland Council, it recognises the need to source additional resources to fund service developments.

The fundraising strategy ensures that:

- Fundraising focuses on meeting the needs of the Bureau's clients;

- Fundraising is a planned part of the Bureau's development strategy;

- Planning and development strategies include all stakeholders and assists the development of joint working opportunities;

- It meets the reporting requirements of funders;

- It provides a mechanism for feedback from service users;

- It provides clear criteria for service evaluation;

- Regular review of the business plan;

- Funders are aware of the impact of funding;

- Members of the public are aware of our charitable status;

- Vital investment in diverse fundraising strategies;

- Continues to retain PASS (Patient Advice Support Service) funding;

- We work with other bureaux on pan-Highland fundraising;

- We seek funds to develop our money advice service; and

- We seek funds to develop the welfare rights service

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

All of the Association's trustees are appointed or reappointed by the members at our AGM which is held in September each year.

Charitable purposes

Our purposes, as recorded in our constitution, is to promote any charitable purposes for the benefit of the community in Skye & Lochalsh by the achievement of education, the protection of health and the relief of poverty, sickness and distress. This includes the provision of a bureau for the supply of information, advice and such practical assistance as is requested by individuals who consult the bureau, where available and appropriate.

Mission statement

To provide information, advice and representation to the citizens of Skye and Lochalsh within the aims and to ensure that our resources are used to meet the twin aims of the organisation.

Vision Statement

To maintain existing CAB services and resources and to investigate ways of delivering services to meet any increased demand. To find effective ways to deal with potential changes to legislation and to protect and support our volunteers.

Value statement

The bureau will abide by the 14 principles of the service which are:

- A free service - Clients are not charged for advice;

- Accountable - Open and democratic, responsible to the community;

- Confidentiality - Clients' details are not disclosed to anyone;

- The Clients right to Decide - We offer advice; the client makes the decision;

- Impartial - Workers do not make judgements about clients;

- Independent - No outside agency influences the services offered;

- Voluntary - The Service is mainly provided by unpaid staff from the community;

- Empowerment - We help clients to help themselves;

- Accessible - We aim to make the services available to all;

- Information retrieval - We use client experience to influence change;

- Effectiveness - We will meet the clients' needs to the fullest extent possible; and

- A Generalist Service - We do not restrict the topics we are prepared to give advice on

- Social Policy - We commit to social policy at a local and national level.

- Brand Protection - We have systems and policies in place to ensure the protection of the Citizens Advice network reputation

Services will be delivered and suitable volunteers recruited regardless of gender, age, race, nationality, disability, religion, colour or sexual orientation.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC229160 (Scotland)

Registered Charity number

SC022578

Registered office

The Green

Portree

Isle of Skye

IV51 9BT

Trustees

Professor R MacDonald

J MacDonald

Mrs J Bruce

M Ranner

J Finlayson

E N C Pybus

Dr L Lankston

Ms B Bailey (resigned 31.3.26)

Independent Examiner

Donald Rankin Business Services

Tigh an Oisean

Bridge Road

PORTREE

Isle of Skye

Highland

IV51 9ER

Approved by order of the board of trustees on 23 September 2026 and signed on its behalf by:

Professor R MacDonald - Trustee

I report on the accounts for the year ended 31 March 2026 set out on pages six to fourteen.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report

My examination was 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 accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as 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 accounts.

Independent examiner's statement

In connection with 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 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

-	to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

have not been met; or

(2)	to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Fiona Maclean FCCA

The Association of Chartered Certified Accountants

Donald Rankin Business Services

Tigh an Oisean

Bridge Road

PORTREE

Isle of Skye

Highland

IV51 9ER

23 October 2026

31.3.26

31.3.25

Unrestricted

Restricted

Total

funds

Notes

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

195,326

105,255

300,581

201,742

Other trading activities

3

1,193

-

1,193

567

Investment income

4

449

-

449

-

Total

196,968

105,255

302,223

202,309

EXPENDITURE ON

Charitable activities

To promote any charitable purposes for the
benefit of the community in Skye & Lochalsh by
the achievement of education, the protection of
health and the relief of poverty, sickness and
distress.

152,847

105,255

258,102

226,138

NET INCOME/(EXPENDITURE)

44,121

-

44,121

(23,829

)

RECONCILIATION OF FUNDS

Total funds brought forward

127,894

-

127,894

151,723

TOTAL FUNDS CARRIED FORWARD

172,015

-

172,015

127,894

31.3.26

31.3.25

Unrestricted

Restricted

Total

funds

Notes

£

FIXED ASSETS

Tangible assets

8

7,468

-

7,468

2,288

CURRENT ASSETS

Cash at bank and in hand

166,492

-

166,492

127,334

CREDITORS

Amounts falling due within one year

9

(1,945

)

-

(1,945

)

(1,728

)

NET CURRENT ASSETS

164,547

-

164,547

125,606

TOTAL ASSETS LESS CURRENT
LIABILITIES

172,015

-

172,015

127,894

NET ASSETS

172,015

-

172,015

127,894

FUNDS

10

Unrestricted funds

172,015

127,894

TOTAL FUNDS

172,015

127,894

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

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

The financial statements were approved by the Board of Trustees and authorised for issue on 23 September 2026 and were signed on its behalf by:

R MacDonald - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Pension costs and other post-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.	DONATIONS AND LEGACIES

31.3.26

31.3.25

£

Donations

870

1,800

Grants

299,711

199,942

300,581

201,742

Grants received, included in the above, are as follows:

31.3.26

31.3.25

£

Highland Council

110,669

99,422

Robertson Trust

30,000

-

Pension Wise

819

795

CAS Social Policy

8,000

5,000

Access to work

680

-

CAS FHC

6,277

9,500

CAS MTT

41,131

34,544

Struan Community Trust

1,000

CAS Debt

11,396

-

CAS Gambling Support

-

2,760

CAS Energy Saving Network

18,611

18,305

Kyle and Lochalsh Community Trust

-

3,000

HC Community Regeneration Fund

-

12,509

THC Employability

1,500

8,616

Minginish Community Trust

-

2,000

CAS Council Tax Project

9,644

2,491

Foundation Scotland

50,000

-

Muirhall Energy

3,051

-

Impact Funding Partners

6,000

-

The Budhmor Fund

932

-

Other grants

1

-

299,711

199,942

3.	OTHER TRADING ACTIVITIES

31.3.26

31.3.25

£

Fundraising events

1,193

567

4.	INVESTMENT INCOME

31.3.26

31.3.25

£

Deposit account interest

442

-

Interest receivable - trading

7

-

449

-

5.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.26

31.3.25

£

Depreciation - owned assets

645

719

6.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2026 nor for the year ended 31 March 2025.

Trustees' expenses

31.3.26

31.3.25

£

Trustees' expenses

176

-

7.	STAFF COSTS

31.3.26

31.3.25

£

Wages and salaries

212,146

191,332

Other pension costs

14,500

12,207

226,646

203,539

The average monthly number of employees during the year was as follows:

31.3.26

31.3.25

Managerial

1

Advisors

5

Administration

1

7

No employees received emoluments in excess of £60,000.

8.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 April 2025

3,792

17,121

20,913

Additions

2,394

3,431

5,825

At 31 March 2026

6,186

20,552

26,738

DEPRECIATION

At 1 April 2025

3,510

15,115

18,625

Charge for year

72

573

645

At 31 March 2026

3,582

15,688

19,270

NET BOOK VALUE

At 31 March 2026

2,604

4,864

7,468

At 31 March 2025

282

2,006

2,288

9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Accrued expenses

1,945

1,728

10.	MOVEMENT IN FUNDS

Net

movement

At

At 1.4.25

in funds

31.3.26

£

Unrestricted funds

General fund

97,894

44,121

142,015

Designated:Premises and Equipment

30,000

-

30,000

127,894

44,121

172,015

TOTAL FUNDS

127,894

44,121

172,015

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

196,968

(152,847

)

44,121

Restricted funds

Robertson Trust

30,000

(30,000

)

-

Highland Council Third Sector

1,500

(1,500

)

-

Citizens Advice Scotland - Money Talks
Plus

34,544

(34,544

)

-

Highland Council Additional Welfare

9,502

(9,502

)

-

Citizens Advice Scotland - Council Tax
Project

12,136

(12,136

)

-

Citizens Advice Scotland - Financial
Health

6,081

(6,081

)

-

Highland Council Pension Credits Project

2,673

(2,673

)

-

Citizens Advice Scotland - Social Policy
Projects

8,000

(8,000

)

-

Pension Wise

819

(819

)

-

105,255

(105,255

)

-

TOTAL FUNDS

302,223

(258,102

)

44,121

Comparatives for movement in funds

Net

movement

At

At 1.4.24

in funds

31.3.25

£

Unrestricted funds

General fund

121,723

(23,829

)

97,894

Designated:Premises and Equipment

30,000

-

30,000

151,723

(23,829

)

127,894

TOTAL FUNDS

151,723

(23,829

)

127,894

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

181,184

(205,013

)

(23,829

)

Restricted funds

Highland Council Third Sector

8,616

(8,616

)

-

Highland Council Communiy Regeneration
Fund

12,509

(12,509

)

-

21,125

(21,125

)

-

TOTAL FUNDS

202,309

(226,138

)

(23,829

)

A current year 12 months and prior year 12 months combined position is as follows:

Net

movement

At

At 1.4.24

in funds

31.3.26

£

Unrestricted funds

General fund

121,723

20,292

142,015

Designated:Premises and Equipment

30,000

-

30,000

151,723

20,292

172,015

TOTAL FUNDS

151,723

20,292

172,015

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

378,152

(357,860

)

20,292

Restricted funds

Robertson Trust

30,000

(30,000

)

-

Highland Council Third Sector

10,116

(10,116

)

-

Highland Council Communiy Regeneration
Fund

12,509

(12,509

)

-

Citizens Advice Scotland - Money Talks
Plus

34,544

(34,544

)

-

Highland Council Additional Welfare

9,502

(9,502

)

-

Citizens Advice Scotland - Council Tax
Project

12,136

(12,136

)

-

Citizens Advice Scotland - Financial
Health

6,081

(6,081

)

-

Highland Council Pension Credits Project

2,673

(2,673

)

-

Citizens Advice Scotland - Social Policy
Projects

8,000

(8,000

)

-

Pension Wise

819

(819

)

-

126,380

(126,380

)

-

TOTAL FUNDS

504,532

(484,240

)

20,292

11.	RELATED PARTY DISCLOSURES

The only related party transactions in the year ended 31 March 2026 were £176 of expenses paid to one of the charity trustees. There were no related party transactions for the year ended 31 March 2025.