REGISTERED COMPANY NUMBER: 05290088 {England and Wales)
REGISTERED CHARITY NUMBER: 1109088
BERWICK-UPON-TWEED COMMUNITY DEVELOPMENT
TRUST LIMITED
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
J.H. Greenwood & Company
Chartered Accountants
Ava Lodge
Castle Terrace
Berwick Upon Tweed
Northumberland
TD15 INP

BERWICK-UPON-TWEED COMMUNITY DEI VELOPMII NT
TRUST LIMITED
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Page
Reference and Administrative Details
Chairman's Report
Report of the Trustees
Independent Examiner's Report
Statement of Finaneial Activities
Balance Sheet
10 to 11
Notes to the Financial Statements
12 to 19
Detailed Statement of Finaneial Activities
20 to 21

BERWICK-UPON-TWEED COMMUNITY DEVELOPMENT
TRUST LIMITED
REFERENCE AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 DECEMBER 2024
TRUSTEES
K B Siseman- Chair
D R Harper
J Fisher
Ms C J M Harper
D R Purvis
M Crawford
Ms C M Handley (resigned 121812024)
Ms J G Montgornery
L Hodgson (appointed 121812024)
REGISTERED OFFICE
The William Elder Building
56-58 Castlegate
Berwick Upon Tweed
Northumberland
TD15 IJT
REGISTERED COMPANY
NUMBER
05290088 (England and Wales)
REGISTERED CHARITY
NUMBER
1109088
INDEPENDENT EXAMINER
J.H. Greenwood & Company
Chartered Accountants
Ava Lodge
Castle Terrace
Berwick Upon Tweed
Northurnberland
TD15 INP
Page I

BERWICK-UPON-TWEED COMMUNITY DEVELOPMENT
TRUST LIMITID
CHAIRMAN'S REPORT
FOR THE YEAR EI NDED 31 DICEMBER 2024
In my first annual report as chair, I am pleased to announce a year of consolidalion and progre5S.
We have continued to strength¢n and improve the Berwick foodbank and 'Here for you, community services. These have
been complimented by provision of beach wheelchairs at Spittal to improve access to the beach for those with mobility
challenges.
Our support of local tourism via 'Visit Berwick, has been widely acknowledged and appreciated. Our work on
encouraging tourism continues at pace.
Commercial income via tenancies and rental of space at the William Elder building has remained broadly stable and our
operational deficit, the difference b¢tween income and costs, has reduced.
Financial sustainability of the Trust is always at the forefront of our thinking and actions.
In addition, we have achieved a significant funding commitment towards transforming the Old Brewery in Tweedrnouth
into an incubation centre for local art and artisans. The progress and delivery of this project will b¢ a key focus for the
coming year.
Finally, I would like to thank Becci Murray and her team for their continued efforts on behalf of the Trust. Without their
energy, enthusiasm and commitment it would be extremely challenging for the organisation to achieve its goals.
Keith Siseman
Page 2

BERWICK-UPON-TWEED COMMUNITY DEVELOPMENT
TRUST LIMITED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDID 31 DECEMBER 2024
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 December 2024. 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 l January 2019).
OBJECTIVES & ACTIVITIES
The Trust exists to make Berwick a better place to live. work and visit. Activities are intended to generate public benefit
for residents, businesses, and visitors to the BeNick area.
The Trust works to provide services directly for residents, to develop social enterprises and to provide active support
and advice in Berwick upon Tweed. All profits generated through the Trust's economic activities are reinvested back
into the Community. reinvestment that enables further development of projects and services.
As an organisation that is run by the community, for the benefit of the community, the Trust seek5 to encourage
stakeholder involvement. The DirectorslTrustees all have a passion for the town and surrounding area and everyone who
lives, works, or plays a part in the community 15 welcome to become a member of BCT. Membership entitles people to
vote on issu¢s relating to BCT at the AGM, including electing Directorsffrustees.
In order to maintain and enhance its effectiveness, the Trust has a wide range of documented policies and procedures
which are subject to regular review. Board meetings were held monthly during the year and reports on the Trust finances
and an update from the Operations Director were standard items on the agenda. In addition, one-off reports are produced
to update members on specific relevant matters.
STRATEGIC REPORT
Achievements and performance
In order to achieve its aims, the Trust has adopted a strategy of working in partnership with other local and regional
organisations to initiate social enterprises and grant funded projects. Activities are selected on their likely contribution to
the building of wealth, employment, cultural or life opportunities for residents of Berwick upon Tweed and its
surrounding communities. Activities undertaken this year in pursuit of these objects are identified below.
The William Elder Building
Office spaces within the building are let to a range of organisations including not-for-profit and community groups,
providing Bcf with a vital and sustainable source of income.
In addition to the o￿lC¢ space, the building has three fully accessible meeting rooms. Traditionally the larger room is
used by Slimming World, Reed in Partnership, Ihe Methodist Church for their Sunday services and a Muslim Prayer
Group. This also doubles as a conference room for meetings and group bookings of up to 75 people. The medium sized
room and the smaller interview rooms are let out to various local organisations. community groups and businesses on a
regular or casual basis. Th¢ Trust operates a tiered pricing policy that charges local and charitable bodies less than
others. These spaces have been widely used during the year and provide a key meeting facility in the town.
Core Legacy Fund
The Trust operates this grant giving ￿nd to support eligible entities in North Northumberland to develop community
renewable energy projects and initiatives. The fund seeks to advance the deployment of renewable generation
technologies, reduce carbon emissions and build sustainable communities. Income for the fund came from the Wind
Turbine project and is a finite sum of money. Five gronts were awarded during the year to the value of£26,068. A Sum
of £127k remains in the fund for distribution. We have received a number of enquiries regarding future applications and
these have looked at and approved in principal awaiting formal applications.
Page 3

BERWICK-UPON-TWEED COMMUNITY DEVELOPMENT
TRUST LIMITED
REPORT OF THE TRUSTEES
FOR THE YEI AR EI NDED 31 DECEMBIR 2024
Here for You
This is one of the primary services through which the Trust directly support5 residents in need. It is free to users and
provides a wide range of advice and practical support around employment, benefits, budgeting and housing applications.
The staff continue to offer both telephone and face to face meetings, some customers, who find the telephone offer
easier, and those who require extra support receive face to face engagement on a one-to-one basis. The service is made
possible in part by generous funding from Bernicia Housing and their community fund. In addition there is internal
funding from Berwick Food Bank to support their cli¢nts who frequently ben¢fit from the Here for You service
providing wrap around support.
Food Bank
The Trust runs the local food bank with the support of residents and community partners including churches, schools and
amenity groups. Donations take the fonn of cash, online via Localgiving and regular BACS donations, as well as food,
either donated directly or via collection points. In 2024 Berwick food bank also partnered with Fareshare and we signed
up to collect surplus food from Aldi through the Neighbourly program. Using the surplus food from these, we created a
'Sharing Corner" in our foyer, this ensures that no food goes to waste, allowing the general public and those who may be
not comfortable accessing the Food Bank for a full parcel, to access the food.
During 2024 there were 472 parcels distributed and a further 34 Christmas hampers requested by partner organisations
in December. The service continues to take a holistic approach to the challenge5 that residents face and continues to
refer client5 who they consider require advice on budgetinglbenefits etc.to the Here For You service. This referral allows
in depth discussions to take place with staff who are experienced in this field and enables the best way forward for the
client to be identified. Accessing the food bank continues to be by an "open door" approach and avoids any restrictive
referral processes.
Childcare Provision
In April 2024 Northumberland County Council did not renew our conlract for ihe childcare provision at the Benvick
Family Hub. Whilst this was disappointing for the Trust, it meant that all staff at the Family hub would be able to acces5
the same training opportunities and benefits as those employed by the County Council.
Northern Food Partnership
The Trust continues to be involved in the Northern Food Partnership, linking food provisions, food banks and delivering
sustainable food options in ihe Northumberland area. £13,726 of this fund remains to develop these initiatives. and this
continues to ￿nd ongoing activities under this umbrella.
General Community Support and Engagement
The Trust continues to be a key player in providing help, support and advice to a number of external organisations and
bodies in the Town and the surrounding area. Much of this support is largely unseen but 1¢ is absolutely crucial in the
town's continued development. This is achieved through applying the depth of knowledge and understanding of the
Trustees and slaff in supporting the town's development.
Old Brewery Tw¢edmouth
The Trust continues to own ihis building as no previous sale had been made. In April 2024 an application for funding
was made to the CCZ to develop the building. to provide a set of artist spaces with a gallery and educational facility.
This application was unsuccessful, but the Trust started the process of seeking ￿rther funding to make this project
happen.
Tourism Project
Liberty, the Tourism Officer, has worked hard during 2024 building relationships with businesses and festivals
promoting their offer, events and Berwick upon Tweed as a whole. Many establishments signed up for a yearly
subscription to the VisitBerwick website and are also actively promoted via Social Media. The cost of the service has
be¢n partly met throu￿ financial support from the Town Council, the income from the ongoing subscriptions with the
balance being funded by the Trust as part of its commitment to the promotion of the town.
Page 4

BERWICK-UPON-TWEED COMMUNITY DEVELOPMENT
TRUST LIMITED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEI MBER 2024
The Lookout
The tenant is now running a very successful business in the premises and 2024 was the second year of operation. This is
producing useful income for the Trust but importantly it gives the Trust access to a building in a strategically important
area of the town.
MarygatelHide Hill Property
The properties continue to provide a stream of revenue to support the Trust's work. In August the retail tenant at 2 Hide
Hill left the premises before the end of his lease term, a new tenant has yet to be secured, and the property remains
empty. We will aim to fill this in 2025, either as a pop-up shop run by the Trust itself or with a new business.
Spittal Beach Wheelchairs
The project is predominantly operated by a bank of volunteers, we continue to work with BANE (Beach Access North
East) who facilitate this via their booking system.
Management of Risks
The Trust takes their responsibility to identify and mitigate risk as a key priority. Business plans plus a variety of
policies have been developed to reflect this responsibility and are regularly reviewed. The principal risks the Trust fa¢¢
are those arising out of ils ownership and operation of The William Elder Building, The Old Brewery, The Lookout and
the MarygatelHide Hill properties, its role as an employer, its continuing need to develop and deliver on the various
projects it undertakes and th¢ identification of a suitable capital venture to produce income to replace ihe loss of the
previous ongoing turbine income.
FINANCIAL REVIEW
Results for the Year
The overall income of the Trust during the period was £329,233 (2023 £423,501) with expenditure of £322,771 (2023
£427,234) The principal funding sources are shown in the appropriate notes to the accounts.
Fund Balances
The balances on the individual funds are set out in Not¢ 17 to the accounts.
Funds received from awarding bodies with specific restrictions, or donations with donor requests, are spent against the
projects for which they were given. These reserves do not generally build up as they are given for specific activities and
purposes during the period. Restricted reserves stand at £321,082 (2023 £318,762) of which £291,930 (2023 £289,384)
is represented by Tangible Assets and £29,152 (2023 £29,378) is represented by ihe unspent rnoney in the specified
projects. £1,130,988 (2023 £1,126,846) is held as unrestricted and designated funds carried forward for use by the Trust.
Plans for 2025
Over the next l2 months the Trust expects to commit significant resources to:
Develop a landmark project (or projects) funded through cash reserves to ensure the long tenn financial stability
of the Trust.
Participate in, and promotion of, appropriate regeneration programmes for the town.
Provide employment support and advice as opportunity and finance allows.
Operation and support of the Food Bank.
Community engagement on a range of projects set up to benefit the town.
The continued operation of the William Elder Building for the benefit of the Community.
The development and future use of The Old Brewery and The Lookout.
Continue to provide beach wheelchair access at Spittal for residents and visitors.
A continuing review of the current planslpolicieslprocedures of the Trust.
Page 5

BERWJCK-UPON-TWEED COMMUNITY DEVELOPMENT
TRUST LIMITED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECIMBER 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Berwi¢k Community Trust (Bcf) is a Company Limited by Guarantee established by Memorandum and Articles of
Association dated 8th September 2004 and registered in England as a charity on the 18th April 2005.
BCT Membership is open to all who live or work in the Berwick upon Tweed area with 87 individuals or organisations
currently registered. DirectorslTrustees are elected from the membership at the AGM and serve on a Board that oversees
the Trust's work and manages its affairs. The Director51Trustees elect from themselves a Chair, Vic¢-Chair and
Honorary Treasurer. Currently BCT has 8 DirectorslTrustees. The DirectorslTruste¢s come from a range of business and
voluntary backgrounds and offer a broad diversity of skills and experience.
At 3 1st December 2024 BCT employed 6 members of staff headed by an Operations Director who 15 responsible for day
to day decision making, management of the staff team and ensuring that the agreed work programmes are followed. The
Operations Director reports to the Board, and the Chair meets regularly with the Operations Director to enhance
cotnmunication between the staff and the Board.
The contribution of volunteers is essential to the operation of the Trust and this is especially true of the significant
amount of work the DirectorslTrustees have done through the course of the year. Volunteers ar¢ also active in various
aspects of the Trust's work and particularly the food bank and beach wheelchair project.
The DirectOrs￿rUStees would like to acknowledge the support and a551Stance given to the Trust by paid staff,
contractors and volunteers.
TRUSTEES, RESPONSIBILITIES
The Trustees (who are also directors of Berwick-Upon-Tweed Community Development Trust Limited for the purposes
of company law) are responsible for preparing the Trustees, Annual Report (including the Strategic Report) and the
financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial slalements for each financial year, which give a true and fair
view of lh¢ state of affairs of the charitable company and of the incoming resources and application of resources,
including the income and expenditur¢, of the charitable company for that period. In preparing these financial statements,
the Trustees are required to:
select Sultable accounting policies and then apply them consistently
observe the m¢thods and principles in the Charities SORP (FRS 102 (effective l January 2019).
make judgernents and estimates that are reasonable and prudent.
state whether applicable UK Accounting Standards have been followed, subject to any material departures
disclosed and explained in the financial statements.
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
haritable company will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time
the financial position of the charitable company and enable them to ensure that the financial statements comply with the
Companies Act 2006. They are a150 responsible for safeguarding the assets of the charilable company and hence for
taking reasonable steps for the prevention and detection of fraud and oiher irregularities.
In so far as the Trustees are aware..
there is no relevant information of which the charitable companys accountants are unaware. and
the Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit
information and to establish that the accountants are aware of that information.
The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the
charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of
financial statements May differ from legislation in other jurisdictions.
Page 6

BERWICK-UPON-TWEED COMMUNITY DEVELOPMENT
TRUST LIMITED
REPORT OF THE TRUSTEES
FOR THE YEAR II NDED 31 DECEMBER 2024
Disclosure of information to Ihe Independent Reviewer
We, the directors of the company who held o￿L¢e at the date of approval of these Financial Statements as set out above
each confirm, so far as we are aware, that..
there is no relevant audit information of which the company's independent accountants are unaware. and
we have taken all the steps that we ought to have lak¢n as directors in order to make ourselves aware of any
relevant infonnation and to establish that the company's independent accountant5 are awar¢ of that information.
In approving the Trustees, Annual Report, we also approve the Strategic Report included therein, in our capacity as
Company directors. 10 March 2025 Signed on its behalf by:
K B Siseman - Trustee
Page 7

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
BERWICK-UPON-TWEED COMMUNITY DEI VELOPMENT
TRUST LIMITED
Independellt examiner's report to the trustees of Berwick-Upon-Tweed Community Development Trust Limited
('the Company,)
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for
the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act
and are eligible for independent examination, I report in respect of rny examination of your charity's accounts as carried
out under Section 145 of th¢ Charities Act 2011 ('the 201 l Act,). In carrying out my examination I have followed the
Directions given by the Charity Commission under Section 145(5) (b) of the 201 l Act.
Independent examiner'5 Statement
Since your ¢harity'5 gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirni
that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in
England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe:
accounting records were not kept in respect of the Company as r¢quired by Section 386 of the 2006 Act. or
the accounts do not accord wiih those records. or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any
requirement that ihe accounts give a true and fair view which is not a matter considered as part of an independent
examination. or
the account5 have not been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts
in accordance with the Financial Reporting Slandard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matter5 in connection with the examination to which attention should
be drawn in this report in order to enable a proper undersfanding of the accounts to be reached.
M M¢Leman
J.H. Greenwood & Company
Chartered Accountants
Ava Lodge
Castle Terrace
Berwick Upon Tweed
Northumberland
TD15 INP
12 March 2025
Page 8

BERWACK-UPON-TWEED COMMUNITY DEVELOPMENT
TRUST LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
31112124
Total
funds
31112￿3
Total
funds
Unrestricted
funds
Restricted
nds
Designated
Notes
INCOME AND
ENDOWMENTS FROM
Donations and legacies
62,776
24,064
28,866
115,706
110,515
Charitable activities
Charitable activities
10,489
66,962
77,451
202,219
other trading activities
Investment income
63,133
70,563
1,180
64,313
70,563
70,739
40,028
Total
206,961
24,064
97,008
328,033
423,501
EXPENDITURE ON
Raising funds
18,020
18,020
6,886
Charitable activities
Charitable activities
175,064
34,999
94.688
304,751
420,348
Total
193,084
34,999
94,688
322,771
427,234
NET
INCOMEI(EXPENDITURE)
13,877
(10,935)
2,320
5,262
(3,733)
RECONCILIATION OF
FUNDS
Total funds brought forward
938,873
187,973
318,762
1,445,608
1,449,341
TOTAL FUNDS CARRIED
FORWARD
952,750
177,03 8
321,082
1,450,870
1,445,608
CONTINUING OPERATIONS
All income and expenditure has arisen from continuing activities.
The notes form part of these financial statements
Page 9

BERWICK-UPON-TWEED COMMUNITY DEIVELOPMENT
TRUST LIMITID
REGISTERED NUMBER: 05290088
BALANCE SHEET
31 DECEMBER 2024
31112124
Total
funds
31112123
Total
funds
Unrestricled
funds
Restricted
funds
Designated
Notes
FIXED ASSETS
Tangible a55ets
Investment property
12
14
152,611
347,220
1,051
291,930
445,592
347,220
446,559
338,022
499,831
1,051
291,930
792,812
784,581
CURRENT ASSETS
Debtors
Cash at bank and in hand
15
20,022
467,769
I,oii
174.976
21,033
671,897
33,930
666,866
29,152
487,791
175,987
29,152
692,930
700,796
CREDITORS
Amounts falling due within one
year
16
(34,872)
(34,872)
(39,769)
NET CURRENT ASSETS
452,919
175.987
29,152
658,058
661,027
TOTAL ASSETS LESS
CURRENT LIABILITIES
952,750
177,038
321,082
1,450,870
1,445,608
NET ASSETS
952,750
177,038
321,082
1,450,870
1,445,608
FUNDS
Unrestricted funds
R¢slricted funds
17
1,129,788
321,082
1,126.846
318,762
TOTAL FUNDS
1,450,870
1,445,608
The charilable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year
ended 31 December 2024.
The members have not required the company to obtain an audit of ils financial statements for the year ended
31 December 2024 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
Companie5 Act 2006 and
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.
(b)
The notes form part of these financial statements
Page 10
continued...

BERWICK-UPON-TWEED COMMUNITY DEVELOPMENT
TRUST LIMITED
REGISTERED NUMBER: 05290088
BALANCE SHEET- continued
31 DECEMBER 2024
These financial statement5 have been prepared in accordance with the provisions applicable to charitable companies
subject to ihe small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 10 March 2025 and were
signed on its behalf by..
K B Siseman - Trustee
The notes fomi part of these financial statements
Pagell

BERWICK-UPON-TWEEI D COMMUNITY DEVELOPMENT
TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THI YEAR ENDED 31 DECEMBER 2024
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 l January 2019),,
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and the Compani¢s Act 2006. The financial statements have been prepared under the historical cost
convention, with the exception of investments which are included at market value.
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.
Freehold property
Plant and machinery
Computer equipment
not provided
Straight line over 4 years
Straight line over 4 years
Investment property
Investment property is showTh at most recent valuation. Any aggregate surplus or deficit arising from changes in
fair value is recognised in the Statement of Financial Activities.
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 object5 of the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statement5.
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.
Page 12
continued...

BERWICK-UPON-TWEED COMMUNITY DEVELOPMENT
TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDID 31 DECEMBER 2024
DONATIONS AND LEGACIES
31112124
31112123
Donations
Gift aid
Grant5
Commission on sales as donations
47,842
1.726
66,138
53,379
57,076
60
115,706
110,515
Grants received, included in the above, are as follows:
31112124
31112123
NCC Community Chest
Te5co Groundwork Token Scheme
BerwickTown Council
Northumberland County Council
Grantscape
Community Foundation
Newcastle Building Society
The Southern Upland Partnership
Bernica Homes
Community Foundation
1,500
1,125
7.500
39,999
34.525
19,551
1,000
2,000
1,014
,000
15,000
(1,000)
66,138
57,076
£1,000 was repaid to the Community Foundalion, this related to a grant for a project which the Trust were unable
to fulfill in the required timescale.
OTHER TRADING ACTIVITIES
31112124
31112123
Event income
Rents and services
Casual room hire
1,180
31,213
31,920
44,981
25,758
64,313
70,739
INVESTMENT INCOME
31112124
31112123
Commercial rents r¢ceived
Deposit account inler¢st
44,434
26.129
13,688
26,340
70,563
40,028
Page 13
continued...

BERWICK-UPON-TWEED COMMUNITY DEVELOPMENT
TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDV,D 31 DECEMBER 2024
INCOME FROM CHARITABLE ACTIVITIES
31112124
31112123
Activity
Charitable activities
Child¢are services
77,451
202,219
RAISING FUNDS
Investment management costs
31112124
31112123
Property repairs
Property insurance
Costs of letting
Bad debts
7,713
8,664
336
1,307
4,714
1,484
688
18,020
6,886
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 8)
Direct
Costs
Totals
Charitable activities
301,517
3,234
304,751
SUPPORT COSTS
Governance
costs
Charitable activities
3,234
NET INCOME/(EXPENDITURK)
Net income/(expenditure) is stated after chargingl(crediting)'.
31112124
31112123
Depreciation - owned assets
6,936
5,517
Page 14
continued...

BIRWICK-UPON-TWEED COMMUNITY DEVELOPMENT
TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024
io.
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 December 2024 nor for the year
ended 31 December 2023.
Trustees, expenses
There were no trustees, expenses paid for ihe year ended 31 December 2024 nor for the year ended
31 December 2023.
ii.
STAFF COSTS
31112124
31112123
Wages and salaries
Social security costs
Other pension costs
168,084
8,217
4,424
277,122
14,411
8,000
180,725
299,533
The average monthly number of employees during the year was as follow5..
31112124
31112123
15
Employed in charitable activities
No employees received emoluments in excess of £60,000.
12.
TANGIBLE FIXED ASSETS
Freehold
property
Plant and
machinery
Computer
equipment
Totals
COST
At l January 2024
Additions
716,076
21,069
5.969
36,264
773,409
5,969
At 31 December 2024
716,076
27,038
36,264
779,378
DEPRECIATION
At l January 2024
Charge for year
281,126
13,962
4,446
31,762
2,490
326,850
6,936
At 31 December 2024
281,126
18,408
34,252
333,786
NET BOOK VALUE
At 31 December 2024
434,950
8,630
2,012
445,592
At 31 December 2023
434,950
7,107
4,502
446,559
Page 15
continued...

BERWICK-UPON-TWEED COMMUINITY DEVELOPMENT
TRUST LIMITED
NOTES TO THI FINANCIAL STATEMENTS- continued
riOR THE YEAR EINDED 31 DECIMBEI R 2024
13.
FIXED ASSET INVESTMENTS
There were no investment assets outside the UK.
14.
INVESTMENT PROPERTY
FAIR VALUE
At l January 2024
Additions
338,022
9,198
At 31 December 2024
347,220
NET BOOK VALUE
At 31 December 2024
347,220
At 31 December 2023
338,022
15.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31112124
31112123
Trade debtors
Prepaymenls and accrued income
9,248
11,785
18,629
15,301
21,033
33,930
16.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31112124
31112123
Trade creditors
Social security and other taxe5
Accruals and deferred income
4,308
2,048
28,516
1,211
8,821
29,737
34,872
39,769
Page 16
ontinued...

BERWICK-UPON-TWEED COMMUNITY DEVELOPMENT
TRUST LIMITED
NOTES TO THE FINANCIAL STATEiVKENTS- continued
FOR THE YEAR ENDED 31 DECEMBER 2024
17.
MOVEMENT ￿ FUNDS
Net
movement
in funds
At
31.12.24
At 1.1.24
Unrestricted funds
General fund
Food bank - Designated
Core Legacy - Designated
Repairs fund - designated
938,873
25,842
152,131
10,000
13,877
16.134
(27,069)
952,750
41,976
125,062
10,000
1,126,846
2,942
1,129,788
Restricted funds
Young Carer's scheme
Safe Steps
NCC Communities Together
William Elder
Beach Wheelchairs
Defibrillator- Restricted
Bridge 400
1,462
3,626
13,726
285,000
12,149
2,109
690
1,462
1,970
13,726
285.000
9,227
1.716
7,981
(1,656)
(2,922)
(393)
7,291
318,762
2,320
321,082
TOTAL FUNDS
1,445,608
5,262
1,450,870
Net movement in ￿nds, included in the above are as follows:
Incoming
resources
Resources
expended
Movernent
in funds
Unrestricted funds
General fund
Food bank - Designated
Core Legacy - Designated
206,961
24,064
(193,084)
(7,930)
(27,069)
13,877
16,134
(27,069)
231,025
(228,083)
2,942
Restricted funds
Restricted - Childcare
Safe Steps
Beach Wheelchairs
Defibrillator - Restricted
Bridge 400
66,961
(66,961)
(1,656)
(2,922)
(393)
(22,756)
(1,656)
(2,922)
(393)
7,291
30,047
97,008
(94,688)
2,320
TOTAL FUNDS
328,033
(322,771)
5,262
Page 17
continued..

BERWICK-UPON-TWEED COMMUNITY DEVELOPMENT
TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 DECEMBER 2024
17.
MOVEMENT IN FUNDS- continued
Comparatives for movement in funds
Net
movement
in funds
At
31.12.23
At 1.1.23
Unrestricted funds
General fund
Food bank - Designated
Core Legacy - Designated
Repairs fund - designated
929,189
16,054
164,837
10,000
9,684
9,788
(12,706)
938,873
25.842
152,131
10,000
1,120,080
6,766
1,126,846
Restricted funds
Young Carer's scheme
Three Fields Resident A55
Safe Steps
NCC Communities Together
William Elder
Tourism Project
Beach Wheelchairs
Defibrillator - Reslricted
Bridge 400
6,672
296
3,626
13,726
285,000
4,047
13.393
2,501
(5,210)
(296)
1,462
3,626
13,726
285,000
(4,047)
(1,244)
(392)
690
12,149
2,109
690
329,261
(10,499)
318,762
TOTAL FUNDS
1,449,341
(3,733)
1,445,608
Comparative net movement in funds, included in the above are a5 follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
Food bank - Designated
Core Legacy- D¢signated
190,893
33,102
(181,209)
(23,314)
(12,706)
9,684
9,788
(12,706)
223,995
(217,229)
6,766
Restricted lunds
Restricted Childcare
Young Carer's scheme
Three Fields Resident Ass
Tourism Project
Beach Wheelchairs
Defibrillator - Restricted
Bridge 400
189,031
(189,031)
(5,210)
(296)
(13,422)
{1,244)
(392)
(410)
(5,210)
(296)
(4,047)
(1,244}
(392)
690
9,375
I,ioo
199,506
(210,005)
(10,499)
TOTAL FUNDS
423,501
(427,234)
(3,733)
Page 18
continued...

BERWICK-UPON-TWEED COMMUNITY DEVELOPMII NT
TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THI YEI AR ENDED 31 DECEMBER 2024
18.
OTHER FINANCIAL COMMITMENTS
Held within general funds are balances on donations and grants which were received and, although not restricted,
were ringfenced for specific expenses, these expenses had not been incurred by the year end. At the year end this
amount was £1,875 from the Town Council to promote tourism in the area.
19.
RELATED PARTY DISCLOSURES
There were no related paty transactions for the year ended 31 December 2024.
Page 19

BERWICK-UPON-TWEED COMMUNITY DEVELOPMENT
TRUST LIMITED
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THI YEAR ENDED 31 DECEMBER 2024
31112124
Total
funds
31112123
Total
funds
Unrestricted
funds
Restricted
funds
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Grants
Commission on sales as donations
31,475
1,726
53,639
16,367
47,842
1,726
66,138
53,379
12,499
57,076
60
86,840
28,866
115,706
110,515
Other trading activities
Event income
Rents and services
Casual room hire
1,180
1,180
31,213
31,920
31,213
31,920
44,98 I
25,758
63,133
1,180
64,313
70,739
Investment income
Commercial rents received
Deposit account interest
44,434
26,129
44,434
26,129
13,688
26,340
70,563
70,563
40,028
Charitable activities
Childcare services
10,489
66,962
77,451
202,219
Total incoming resource5
231,025
97,008
328,033
423,501
EXPENDITURE
Investment management costs
Propety repairs
Property insurance
Costs of letting
Bad debts
7,713
8,664
336
1,307
7,713
8,664
336
1,307
4,714
1,484
688
18,020
18,020
6,886
Charitable activities
Wages
Social security
Pensions
Rent, rates and water
Insurance
Light and heat
Carried fonvard
115,870
4,150
2,858
18,101
4,496
4,120
149,595
52,214
4,067
1,566
168,084
8,217
4,424
18,101
5,212
4,120
208,158
277.122
14,411
8,000
17,459
4,640
4,830
326,462
716
58,563
This page does not form part of the slalutory financial statements
Page 20

BIRWICK-UPON-TWEED COMMUNITY DEVELOPMENT
TRUST LIMITED
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEIMBER2024
31112124
Total
funds
31112123
Total
funds
Unrestricled
funds
Restricted
funds
Charitable activilies
Brought forward
Telephone
Postage and stationery
Sundries
Equipment repairs and renewals
Computer and IT costs
Siaff Training
Travel cost5
Promotional activities
Food bank purchases
Special event costs
Profe55ional fees
Bank charges
Property repairs
Property insurance
Donations made
Plant and machinery
Computer equipment
149,595
2,982
1,186
4,223
1,303
2,022
24
459
400
2,084
58,563
138
110
226
158
208,158
3,120
1,296
4,449
1,461
2,022
1,680
592
3,324
2,084
19,422
13,977
445
4,554
1,928
26,069
4,446
2,490
326,462
2,771
741
5,739
917
1,141
562
121
170
3,013
1,656
133
2,924
19,422
9,114
4,863
445
4,554
1,928
26,069
2,202
2,490
17,235
934
27,260
7,017
17,194
3,023
2,494
2,244
206,829
94,688
301,517
416,794
Support cost5
Governance costs
Accountancy and legal fees
3,234
3,234
3,554
Total resources expended
228,083
94.688
322,771
427,234
Net expenditure
2,942
2,320
5,262
(3,733)
This page does not fonn part of the statutory financial statements
Page21