Rwstered as a Chariry in England and Wales No 1162687
Registered as a Charity in Scotland No. SC046208
THE FRIENDS OF THE UNION CHAIN BRIDGE
in the parishes of Hornclrff• {England) and Hutton (5totland)
TRUSTEES, REPORT AND
FINANCIAL STATEMENT
FOR THE FINANCIAL YEAR ENDED
31" MARCH 2023
J F Hamilton. Honor4ry Treasurer
E O CaTwthorn. Honorary Secretary
The Friends of the Union Chain Bridge is a Charitable Incorporated Orghnisation conststu*d under the
Ch3ritie5 Art 2011

TRUST INFORMATION
ered Address
Chain Bridge House, Horncliffq Ber+Yick-upon-Tweed TD15 2XT
istered Chari
Numbers
1162687 (England and Wales) SC046208 (Scotland)
Truste
Martha Veronica ANDREINS
Christopher BAGLEE (retired 4° March 2023)
Edward Oates CA￿HORN
Thomas William COCKBURN (retired 3" July 2023)
Elizabeth EDGERTON (represenung the interests of the Parish of Hutton)
John Francis HAMILTON
Rory HAMILTON (resigned 26° June 2023)
Sadie HOLLAND (from 8° November 2023)
Georginajean HOME ROBERTSON
John David Nicholas HOME ROBERTSON (retired 4° March 2023)
Robert Thomas de Ilumpton HUNTER (retired 6° June 2023)
Carol JONES (from 13° September 2023)
Stephen Kedwyn JONES
Clive SIMPSON (from 4° March 2023)
Ross WOODROW
Ch
dTru
Robert T de P Hunter (to 6° June 2023)
Martha Veronica Andrews (from 6 June 2023)
Hono
Secre
Edward O Cavrfthom
Chain Bridge House
Horncl
Berwick-upon-Tweed
TD15 2XT
John F Hamilton
I Woodside Park
Horncliffe
Berwick-upon-Tweed
TD15 2XH
Bankers
Barclays Bank plc
Edinburgh Princes Street Branch
Edinburgh
EH2 2AN
Inde
ndent Examin
J H Greenwood & Company
Lodge, Castle Terrace.
Berwick-upon-Tweed
TD15 INP

TRUSTEES. REPORT FOR THE FINANCIAL YEAR ENDED
31" MARCH 2023
The Trustees present their ReFttC and Financial Ststgnent for the financial year ended 31 tt March
2023.
The provisions of the Statement of Recommended Practice (SORP) "Accounting and Reponlng by
Charities" {March 2005) amended 2CN)8. is used in preparing this Annual Report and Financial
StatemenL so far as it is applicable to the Trust's cir¢umsonce&
The Friends of the Union Chain Bridge is a Charity registered in England and Wale5 and in Scotland
and constituted as a Charitable InCorpora￿d Organisa(ion (CIO) under a Constituoon dated the 4th
May 2015. The conversion of the charitable trust into a CIO was approved at an Extraordinary
Generdl Meeting of the members of the Charity held in the Village Hall. pa￿On on the 29th January
2015. The Conscitution Vfds amended at the Annual General Meeting in December 2021 to allow
rhe Trustees to invite an approprlate org3ni53tion opernting in the parlshes of Horncliffe or Hutton
to nominate a resident of the parish to represent the interests of the community of that parlsh on
the CIO in the event of the inabiliry or failure of the Parish or Communlry Countil. as the case may
be. to appoint a represenrative in tha¢ capacity.
The objecrs ol the Trux are:
l. To promote for the benefit of the public the conservation. prorLx¢ion and improvement of
the physlcal, natural and man-made ￿vironMent by womoting the historical and
architec¢ural heritage of the Union Chain Bridge {"the Bridge") in the parishes of Homcliffe,
Nonhumberland. England and Hutton, Beprtickshi￿ Scotland and of the natural
environment in which the Bridge is situared.
2. To advance the education of the public in parucular in relation to the history and
architecture of the heritsge of ihe Bridge by developing public interest in the architectur4
history and heritage of the Bridge by means of publications. public lecture$ and exhibitions
and co-operation with schools and other educational estsblishment5 and other tr*)dies and
Societies.
All the acuvities of the Trust to date have been in full accordance with the objects of the Charlty.
Statem
The law applicable to charities in England and Wales requires the tnjstees to prepare financial
stxtement5 for each financiil year which grve a true and fair wew of the State of affairs of the Charfty
and of the incoming ￿sOUrceS and application of resources of the Charity for that period. In
prep2rinE these financial statements. the rrustee5 are required to:
select suitable accounting polKie5 and then apply them consisTrntty
observe the methods and principle5 in the Charities SORP
make judgements and estimates that are reasonable and pnjdent
state whether applicable accounting standards have been followed. subject to any maorial
de￿rtureS disclosed and explained in the financial statements

prepare the financial Sta￿entS on the going-concern basis unless Tt is inappropriate to
presume that the Charity will continue in ow2t￿n
As the Charity Is, as yeL without investmenrs andlor investment income . the financial statement set
out on page 5 is basic and the majority of the methods and principle5 set oui in the SORP are as yet
inapplicable to the Charitls accounts.
The trusttts are responsible for keeping proper aCC¢)unting records that disc105e with reasonable
accurncy at any time the financval position of Charity and enable them to ensure that the financial
statements comply with the Charities Act 2011 (England and Wales) and the Charities and Trustee
Investment (Scotland) 2005 Act and R4ulations 2008 made under those Acts and the provisions of
the Charity's Constitution daied 4th May 2015. They are also responsible for Safeguarding the assets
of the Charlty and hence for taking reasonable 5￿p$ for the preventyon and detection of fraud and
other irregu13ri¢ie5.
The Constitutlon allows the Trustees to invest funds In any investment they think fil in thelr
absoluts discretion. To dat4 they have not exercised their power to invest fijrtds.
In September 2015. the Trustees under¢ook a baslc Risk Review. they continue to keep under
review the major rlsks to which the Trust Is or is likely to be exposed and of t￿ systems and
checks to mitigate such risks arising from financial managemenL Invesunents. contracts etc. Trust
property and the loss of service5 of Trust officers either temporarily or permanently. The Trustees
have adopted a Business C¢)ntinuity Han to ensure the proper continuance of financial and
se¢retarf21 services in this event
licB
By considering the operntion, achievements and perfonNnce and the finances of the Charity, the
Trustees are satisfied that public benefit ha5 been provided in accordance with the Charities Act
2011 and the Charities and Trustee Investment (S¢otland) 2005 Att and the gubdance provided by
the Charity Commlssioners and the Office of the Scottish Charity Regulator.
Meetln
The Trustees meet in accordance with a meeting calendar. they met during the year under review
on a monthly Cycle additional meetings arranged as required. Most of rheir Meeting5 were held
remotely by mean5 of zoom or in hybrid fashion in person and with a zoom tscility. as VAS the case
with the Annual General Meeting. The Charity's business is conducted in accordance with its
Constitution. There is no formal committee structure but ad hiK committees and working group5
are appointed from time to time io deal with specific aspects of business delegated to them. The
vast majority of business. however, is conducted by the fvll trustee body.
December 2023

view of P
Achieve
nded31rt
The Trustees continued to meet on a monthly basis throughout the year under review,
albeit virtualty by means of zoom, and received regul¥ reports of the progress of the
restoration proiect from their Chairnun. Robert Huntrr. vtho attended zoom meetings
of the Projecr Board, comprising representatives of the two prinupal lo￿] authorities
and Museums Northumberland as well as the Chairnian of the Friends.
Although completion of the Bridge restoration projert had been expected during 2022. fdficAJS factors
contributed to a delay in the production of replacement parts and their installacion in the reinstatement
phase. as a result of which. at the end of the year {M2rch 31% 2023) although the Bridge and the
peripheral works We￿ virtually complete. it remained closed to vehicular and pedestrian traffic and
would not be re•opened until mid-April. Trustees. relations with the two c¢)ntracung authorities -
Northumberland County Courhcil and Scottish Borders Council - and the main contractors - The
Spencer Group- continued to be clos< co-operauve and revrdrding throughout the year.
In anticipation of completion of the reswration, and with io the fulfilmeni of the Friends, prlnclpal
objective, the Trustees began to consider the role of the durity'going forward" and the need to re.
focus the Friends. artivities was discussed in detail at severnl meeting& the Trustees concluding that
the development of a properly stnrnred archi￿ comprising doojments assembled during the
restoratlon work. the extensive photographic records accumulated during the contrnct through the
almost daily presence of lim Gibson, commissioned by the FrieThls to make a comprehensive librdry
of images and videa sundry acquisitions and accessi¢)ns. and the large archive of our late Patron
Gordon Miller. accumulated over haw a century and donated to the FrieThls by his Estate, would be
their primary concern. alongside a continuing educational outreath, including regular talk5 to local
clubs and socletles.
During the year. Trustees welcomed a numberof visitorsfrom the American Soclety of Civil Enyneers.
co-sponsors of the prestigious International Historic Civil Engineerlng Landmark (IHCELI award,
promoted by our Patron Prof Roland Paxton, and discussions continued to take place concerning the
most appropriate locailon for the siting of the plaque on ccmpletion of the works. On a local level.
the Friends donated {1￿ coyords the Horncliffe vilw platinum jubilee map, which includes
reference5 to the ￿lIage. and were pleased to receive a bequest of £20¢XI in the Will of the Lite Dr
Michael Lowry of Bridge House.
Trustees expressed conccrn to Scortith Borders Councll about the loss of the ancient traek leading
from the riverside to Bridge House, and made reP￿SentatIOn% both dlrecdy and through the Scottish
Rights of Way Society, for its reins￿lement on complerion of the works and acknowledgement of its
ststus as a public right of way. Representations were a150 made concerning the lack of parking
provision on the Scott15h side of the Bridge and inadequate 5i8hdines on the Bridge approach.
The Bridge will form 3 Critical link in the proposed Tweed Trail. the long-distance footpath from
Tweed's Well to the North Sea an ini(iative promoted by the Tweed Forum.. and the Trustees hope
to be involved in proposals for the interpretation of the trail in the area of the Bridge.
November 2023

THE FRIENDS OF THE UNION CHAIN BRIDGE
BALANCE SHE￿ AT 31 MARCH 2023
2022
2023
1.981
Fixed A55ets
1.981
2,310
Stock
2.234
55,678
Debtors
5,036
24.493
Cash: general funds
25,192
1,245
Cash: deslznated funds
50,795
83,725
82,257
nll
Current Liabllltles
nll
83,725
Net Current Assets
83,256
85,706
Total assets less current Ilabllltles
85.238
29,461
Unrestricted general fvnds
29,443
56,245
Desl8nated funds
55.795

THE FRIENDS OFTHE UNION CHAIN BRIDGE
srATEMENT OF FINANCIAL ACTIVITIES
INCORPORATING THE INCOME ANO EXPENDITURE ACCOUNT
OR THE FINANCIAL YEAR ENDED 31ST MARCH 2023
2022
2023
15,481
Incoming resources
320,605
Resources expended (qv 58, 5101
6.009
1305,1241
Net movement In funds
14681
390,830
Total lund$ brought forward
85,706
85,706
Total lunds carried forward
85,237
The flnancl¥l statements were approved by the Trustees on..-...-....
and slgned on thelr behalf by:
Martha Andrews {Chalr..-.

Notes to the Accounts
l Accounting policies
Charity inforniation
The Friends of the Union Chain Bridge, a Chariry regis￿red in both England and
Wales and Scotland. vras esrablished on 4th May 2015. to promotr for the benefit of
the public the historical and architecturdl heritage of the Union Chain Bridge and to
develop public intere5c in the architecture. history and heritage of the Bridge.
l. l Accounting convention
The financial statements have been prepared under the historical cos¢ convention.
The Accounts (financial statements) have been prepared in accordance with the
S¢atement of Recommended Practice.. Accounting and reporring by Chariue5
preparing their accounts in accordance with the Financial Reporring Standard
applicable in the UK and Republic of Ireland (FRS 102) issued in the UK and Re
These accounts have been prepared in accordance with FRS 102 "The Financial
Reporcing Srandard applicable in the UK and Republic of Ireland" ("FRS 102,1,
"Accounting and Reportyng by Charioes" the Statement of Recommended Practice
for charities applying FRS 102. the Charities Act 201 l. the Charities and Trustee
Investment (Scorland) 2005 Acc and UK Generally Accepted Accounting Practice as
it applies from l January 2019. The Charity is a Public Benefit Entity as defined by
FRS 101
The accounts are prepared in sterling , which is the functional currency of the
Charity. Monewy amounts in these financial statements are rounded ro the
nearest £.
1.2 Change of Accounting Policy
As the Charity obtained sponsorship for the refurbishment projec( it Carried a
substantial income requiring it to use accrual accounting methods for the period
between 2019 and 2022. With the disbursement of the fund5 and the reduction of
gros5 income a reversion to the cash accounting methods previously used is now
possible. Therefore the FY22123 brought forward position is srated in accrual terms
while the carried forward position is given in cash accounting terms. The notable
difference is thaL in accrual temis, stock and other assets are treated a5 current
assets while in cash terms they are treated as past expenditure. Income from sales
had to be netted against cost of sales and this ￿11 no longer be required. Future
accounts will be presented in cash ￿M}S unless, of course, the relevant legislation
changes. Therefore the posioon being carried forwdrd for FY23124 is:
Cash: general funds
Cash: designated fund5
£25,192
£50.845
£76.037

1.3 Going Concern
At the time of approving the account5. the trustee5 have a reasonable expecLition
that the Charity has adequate resources to cononue in operational existence for the
foreseeable future. The (rustees continue to adopt the "going concern" basis of
accountinz in preparing the accounts..
1.4 Charitable fund5
unrestrlc￿d funds are available for use at the discretion of the trustees in
funherance of their charitable objects unless the funds have been designated for
other purposes.
Restricted funds are subject to specific conditions by donors as co how they may be
used. The Charity held no such restricted funds in the financial year to 31" March
2023.
Designated funds are donation5 held by the Charity in respect of non-ststutory
elements of the Union Bridge restoration contrdct 2019_2023 and are designated for
transfer to Northumberland County Council in that connection.
1.5 Incomlng resources
Income is recognised when the Charity is legally entitled to it after any performance
conditions have been meE the amounts can be measured reliably, and ir is probable
tha¢ income will be received.
Cash donations are recognised on receipL Other donauons are recognised once the
Charity has been notified of the donation. unless performance conditions require
deferral of the amounL Income tax recoverable in rela¢ion to donations received
under Gift Aid or deeds of covenan¢ 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 a55eL
1.6 Cash and cash equivalents
Cash and cash equivalents include cash in hand. deposits held at call with banks, other
short-tem) liquid investments with original maturities of three months or less, and
bank overdrafts.
2023
2022
2 Members subscriptions
1.837
2.339

3 Donations
3,150
11,613
4 Other income
554
1,528
Investments
The Charity holds no investments and there was no investment acvviry during the
year.
Employees
There were no employees of the Charity during the year.
7 Bank and Dep051ts
2023
2022
Barclays Bank Busine55 Account
75.100
23.546
Barclays Bank Savings Account
795
2.145
Current Creditors and Debtors
Debtors are the amounts ovRd to the Charity. They are measured on the ba515 of
their recoverable amount
Creditors are the amounts owed by the Chariry. They are measured at the amount
the Chariry expects to have to pay to setde the debL
Income from Investments
There was no income from investments during the accounting period.
l O Direct Charitable Expenditure
No expenditure was incurred that vrds not for charitxble purpose5.
I l Governance Costs
No governance costs were incurred during the accountancy period.
12 Tru5tees' remuneration and Expenses
No trustee received any expenses during the accountsncy period other than
reimbursement for postages and printing costs incurred in the administration of the
Charity. No remuneration directly or indirectly out of funds of the Charity was paid
or payable for the year to any trustee or to any person or persons known to be
connected wth them. An ex-gratsa payment of £1 00 was made to the Membership
Secretary who is a member of the Chariry but not a Trustee.