East Kilbride Citizens Advice Bureau Limited iXBRL

Company Registration Number: SC209106

Charity Number: SC008170

East Kilbride Citizens Advice Bureau Limited

(A company limited by guarantee, not having a share capital)

Abridged Unaudited Financial Statements

for the financial year ended 31 March 2026

East Kilbride Citizens Advice Bureau Limited

(A company limited by guarantee, not having a share capital)

REFERENCE AND ADMINISTRATIVE INFORMATION


Trustees	A Bryant
	C Smith
	F Mosson
	C Thompson
	A McKay
	C Maclean
	P Watt
	A Figgins (Resigned 21 October 2025)
	K Hunter
	M Nicol (Appointed 9 February 2026)
	H McNulty (Appointed 27 May 2025)


Company Secretary	A McKay


Charity Number in Scotland	SC008170


Company Registration Number	SC209106


Registered Office	214-221 The Findlay Suite
	2nd Floor Edinburgh House
	East Kilbride
	G74 1LJ


Principal Address	214-221 The Findlay Suite
	2nd Floor Edinburgh House
	East Kilbride
	G74 1LJ


Independent Examiner	William Duncan (UK) Ltd
	Chartered Accountants
	4d Auchingramont Road
	Hamilton
	South Lanarkshire
	ML3 6JT

East Kilbride Citizens Advice Bureau Limited

(A company limited by guarantee, not having a share capital)

INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF EAST KILBRIDE CITIZENS ADVICE BUREAU LIMITED

I have examined the financial statements of the charity for the financial year ended 31 March 2026, which comprise the Abridged Balance Sheet and the related notes.

This report is made solely to the charity's members, as a body, in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. My work has been undertaken so that I might compile the abridged financial statements that I have been engaged to compile, report to the Board of Trustees that I have done so, and state those matters that I have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's members, as a body, for my work, or for this report.

Respective responsibilities of trustees and examiner

The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity's trustees consider that an audit is not required for this financial year under Regulation 10 (1) (a) to (c) of the 2006 Accounts Regulations and that an independent examination is required.

It is my responsibility to:

examine the financial statements under section 44(1) (c) of the Act; and

state whether particular matters have come to my attention.

Basis of independent examiner's report

My examination was carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. 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 no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention which gives me cause to believe that in, any material respect:

accounting records were not kept in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations

the financial statements do not accord with those accounting records and comply with Regulation 8 of the 2006 Accounts Regulations

the financial statements do not comply with the accounting requirements of the Charities Act

the financial statements have not been prepared in accordance with the 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 (FRS102)

there is further information needed for a proper understanding of the accounts to be reached.

__________________________________

William Williamson

WILLIAM DUNCAN (UK) LTD

Chartered Accountants

4d Auchingramont Road

Hamilton

South Lanarkshire

ML3 6JT

Date: 7 October 2026

East Kilbride Citizens Advice Bureau Limited

(A company limited by guarantee, not having a share capital)

Company Number: SC209106

ABRIDGED BALANCE SHEET

as at 31 March 2026


		2026	2025
	Notes	£	£
Fixed Assets

Tangible assets

8,372

10,466

─────────

Current Assets

Debtors

2,561

23,175

Cash at bank and in hand

465,217

281,159

─────────

467,778

304,334

─────────

Creditors: Amounts falling due within one year

(103,780)

(3,180)

─────────

Net Current Assets

363,998

301,154

─────────

Total Assets less Current Liabilities

372,370

311,620

═════════

Funds

Designated funds (Unrestricted)

10,496

General fund (unrestricted)

361,874

311,620

─────────

Total funds

372,370

311,620

═════════

These Abridged financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

For the financial year ended 31 March 2026 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006; and no notice has been deposited under section 476.

The trustees confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of its profit and loss for the 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 charity.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", applying Section 1A of that Standard.

Approved by the Board of Trustees and authorised for issue on 7 October 2026 and signed on its behalf by




________________________________
C Thompson
Trustee

East Kilbride Citizens Advice Bureau Limited

(A company limited by guarantee, not having a share capital)

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 March 2026

GENERAL INFORMATION

East Kilbride Citizens Advice Bureau Limited is a company limited by guarantee incorporated in the Scotland. The registered office of the charity is 214-221 The Findlay Suite, 2nd Floor Edinburgh House, East Kilbride, G74 1LJ which is also the principal place of business of the charity. The financial statements have been presented in Pound (£) which is also the functional currency of the charity.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity’s financial statements.

Basis of preparation

The financial statements have been prepared on the going concern basis, under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.

As permitted by the Companies Act 2006, the charity has varied the standard formats in that act for the Statement of Financial Activities and the Balance Sheet. Departures from the standard formats are to comply with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP.

Statement of compliance

The financial statements of the charity for the financial year ended 31 March 2026 have been prepared on the going concern basis and in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.

Fund accounting

The following are the categories of funds maintained:

Restricted funds

Restricted funds represent income received which can only be used for particular purposes, as specified by the donors. Such purposes are within the overall objectives of the charity.

Unrestricted funds

Unrestricted funds consist of General and Designated funds.

- General funds represent amounts which are expendable at the discretion of the board, in furtherance of the objectives of the charity.

- Designated funds comprise unrestricted funds that the board has, at its discretion, set aside for particular purposes. These designations have an administrative purpose only, and do not legally restrict the board's discretion to apply the fund.

Income

Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally entitled to the income, performance conditions attached to the item(s) of income have been met, the amounts involved can be measured with sufficient reliability and it is probable that the income will be received by the charity.

Income from charitable activities

Income from charitable activities include income earned from the supply of services under contractual arrangements and from performance related grants which have conditions that specify the provision of particular services to be provided by the charity. Income from government and other co-funders is recognised when the charity is legally entitled to the income because it is fulfilling the conditions contained in the related funding agreements. Where a grant is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income is received, it is accrued in debtors.

Grants from governments and other co-funders typically include one of the following types of conditions:

- Performance based conditions: whereby the charity is contractually entitled to funding only to the extent that the core objectives of the grant agreement are achieved. Where the charity is meeting the core objectives of a grant agreement, it recognises the related expenditure, to the extent that it is reimbursable by the donor, as income.

-Time based conditions: whereby the charity is contractually entitled to funding on the condition that it is utilised in a particular period. In these cases the charity recognises the income to the extent it is utilised within the period specified in the agreement.

In the absence of such conditions, assuming that receipt is probable and the amount can be reliably measured, grant income is recognised once the charity is notified of entitlement.

Grants received towards capital expenditure are credited to the Statement of Financial Activities when received or receivable, whichever is earlier.

Expenditure

Expenditure is analysed between costs of charitable activities and raising funds. The costs of each activity are separately accumulated and disclosed, and analysed according to their major components. Expenditure is recognised when a legal or constructive obligation exists as a result of a past event, a transfer of economic benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs are those functions that assist the work of the charity but cannot be attributed to one activity. Such costs are allocated to activities in proportion to staff time spent or other suitable measure for each activity.

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.

Provisions for liabilities

The company recognises a provision for annual leave accrued by employees as a result of services rendered in the current period, and which employees are entitled to carry forward and use within the next 12 months. The provision is measured at the salary cost payable for the period of absence.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their estimated residual value, over their expected useful lives as follows:

Fixtures, fittings and equipment

20% reducing balance

Debtors

Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Income recognised by the charity from government agencies and other co-funders, but not yet received at financial year end, is included in debtors.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Cash at bank and in hand

Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of withdrawal.

Taxation

No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred.


3.	INCOME
3.1	DONATIONS AND LEGACIES	Unrestricted	Restricted	2026	2025
		Funds	Funds
		£	£	£	£


Donations and legacies	206,109	256,783	462,892	332,893
	═════════	═════════	═════════	═════════


3.2	INVESTMENTS	Unrestricted	Restricted	2026	2025
		Funds	Funds
		£	£	£	£

	Investments	6,638	-	6,638	6,155
		═════════	═════════	═════════	═════════


4.	EXPENDITURE

4.1	CHARITABLE ACTIVITIES	Direct	Other	Support	2026	2025
		Costs	Costs	Costs
		£	£	£	£	£

	Expenditure on charitable activites	-	-	302,537	302,537	289,119
	Governance Costs (Note 4.3)	-	-	2,790	2,790	2,860
		─────────	─────────	─────────	─────────	─────────
		-	-	305,327	305,327	291,979
		═════════	═════════	═════════	═════════	═════════


4.2	OTHER EXPENDITURE	Direct	Other	Support	2026	2025
		Costs	Costs	Costs
		£	£	£	£	£

	Other expenditure	-	103,453	-	103,453	-
		═════════	═════════	═════════	═════════	═════════


4.3	GOVERNANCE COSTS	Direct	Other	Support	2026	2025
		Costs	Costs	Costs
		£	£	£	£	£

	Charitable activities - governance costs	-	-	2,790	2,790	2,860
		═════════	═════════	═════════	═════════	═════════


4.4	SUPPORT COSTS	Charitable	Governance	2026	2025
		Activities	Costs
		£	£	£	£

	Support	302,537	2,790	305,327	289,119
		═════════	═════════	═════════	═════════

EMPLOYEES AND REMUNERATION

Number of employees

The average number of persons employed (including executive trustees) during the financial year was as follows:

2026

2025

Number

Number

Advice Bureau

═════════

The staff costs comprise:

2026

2025

Wages and salaries

236,778

215,224

Pension costs

7,984

7,628

─────────

244,762

222,852

═════════

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


6.	TANGIBLE FIXED ASSETS
		Fixtures,	Total
		fittings and
		equipment
		£	£
	Cost

	At 31 March 2026	62,684	62,684
		─────────	─────────
	Depreciation
	At 1 April 2025	52,218	52,218
	Charge for the financial year	2,094	2,094
		─────────	─────────
	At 31 March 2026	54,312	54,312
		─────────	─────────
	Net book value
	At 31 March 2026	8,372	8,372
		═════════	═════════
	At 31 March 2025	10,466	10,466
		═════════	═════════


7.	RESERVES

		2026	2025
		£	£

	At the beginning of the year	311,620	264,551
	Surplus for the financial year	60,750	47,069
		─────────	─────────
	At the end of the year	372,370	311,620
		═════════	═════════

STATUS

The charity is a company limited by guarantee not having a share capital.

The liability of the members is limited.

Every member of the company undertakes to contribute to the assets of the company in the event of its being wound up while they are members, or within one financial year thereafter, for the payment of the debts and liabilities of the company contracted before they ceased to be members, and the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributors among themselves, such amount as may be required, not exceeding £ 1.

RELATED PARTY TRANSACTIONS

There were no related party transactions for the year ended 31 March 2026.