Charlty roO5tration number 1168860
BERWICK LITERARY FESTIVAL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

BERWICK LITERARY FESTIVAL
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
The Rt Revd Dr Stephen Piatten
Mr Michael Gallico
Miss Lindsay Daigiiesh
Mr Nolan Dalrymple
Miss Helen Wright
Mrs Valerie Bistram
Ms Lucy Baxandall
Mr Scottsherrard
Mr Freeland Barbour
Resigned 17April2024
Appointed 17 November 2024
Charity number
1168860
Principal address
Clo Berwick upon Tweed CommuntyTrust
The William Elder Building
56-58 Castlegate
Berwick upon Tweed
TD15 1JT
Independent examiner
Laurence Pearson FCA
5 Tweed Street
Berwick upon Tweed
TD151NG

BERWICK LITERARY FESTIVAL
CONTENTS
Page
Trustees, Report
Independent examiner's report
Statement of financial activities
Balance sheet
Notes to thefinancial statements
8-14

BERWICK LITERARY FESTIVAL
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The twstees present th8ir r8POrt and accounts for the year ended 31 December 2024. The
accounts have been prepared in accordance with the accounting policies set out in note 1 to the
accounts and comply with the CIO'S Constitution. the Charities Act 2011 and "Accounting and
Reporting by Charities- Statement of Recommended Practice applicable to charities prep8ring
their accounts in accordance wrth the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 102) (effective 1 January2015}-.
Objectives and actlvltles
The CIO'S objects are to advance education by promoting and providing opportuntties for the
appreciation. understanding and enjoyment of literature and the arts, in particular through the
promotion and runningofa literaryfestival in Beiwick upon Tweed and the surrounding area, and
such other 8Ctivities as the trustees shall from time to time determine.
Public benefit
Thetrustees havepaid due regard to guidance issued bythe CharityCommi5sion in decidingwhat
activities the CIO should undertake.
Achlevements and performance
The 11th Festival ran throughout the week of 7th to 13th October, as well as promoting and
supporting other events duringthe year.
In March, the 30th Annlvorsary ot the Genocide in Rwanda. a profoundly significant world
event. was marked bytwo events: al a Panel of Experts, who addressed both the specifics of the
terrible events in 1994 and the implications for the wider world going fo￿ard. An audience of
some 50 people was engaged and moved by the stories told by the panel members. and b) an
evening of African music by the acclaimed Senegalese singer and kora player, Seckou Keita.
Generously supported by sponsorship from Postscript Books and the panelists. these event.
which made a great impact on their audiences. also made a small surplus.
For the first time, the Festival programme was formed around a theme. Bridging the Divlde.
which tied in wellwith thetown's special celebrations forthe 400th Anniversary of the opening of
Be￿ICk Old Bridge. and to mark the Annwersary itself, in August the FestiV81 was proud to
welcome MichaelPalin to speakatThe Maltings.The popuiarttyofthe eventcaused alltickets to
sell out within hours. and Michael generously agreed to do a second show the following
afternoon. which sold out even more quickly.
The Festival itselfwas, as usual, made up of a number of different elements:
a) The Schools, programme included Eyemouth High School for the first time. alongside
mostofthe Berwickgroup of schools. although one ortwowere notableto participatefor
practical reasons. LongridgeTowers Ilndependent} 81so played 8 full p8rt and generously
provided some funding for the programme. Unfortunately. as a result of strikes by
teaching staff, the middle schools. programme was postponed, but we were able to
reschedule for early 2025. A further problem. this time with LNER trains, prevented one
speaker from getting to Berwick. but he too kindly came later in the year.

BERWICK LITERARY FESTIVAL
TRUSTEES, REPORT continued
FOR THE YEAR ENDED 31 DECEMBER 2024
bl Two projects within the schools. programme attract8d particui8r notice:
1} Dlfflcult Conversatlons. This was a collaboration between the festival and
Berwick Academy. led by storyteller Chris Adriaanse working closely with the
Heads of English and History, during the summer term. Using an unresearched
story from Bewck's 13th century history. Year 9 pupils were invited to think 8nd
write 8bout 'difficult conversations, in which they had participated or had
witnessed. These stories were edited by Chris and published in 8 book that was
launched during the Festival. We were grateful for finding from Create Be￿ick,
and the collaboration of Martins the Printers to enable this impresstve project to
be completed.
21 Llterary Conversations. On the initiative of Eyemouth High School. students
from Eyemouth and Berwick Academy were invited to read and review a set of
books of their choice, and then to share their review5 With the other school. The
results of this were then presented and displayed in Berwick Library. This is Likely
to be repeated in 2025. possibly including Berwickshire High School and
Longridge Towers School.
c) The public Festival Programme, that opened on the Tuesday evening. and consisted of
38 separate events, including a poetry workshop. a live 'cabaret of words, and a wide
range of speakers and performers. ranging from leading Scottish novelist James
Robertson. who also contributed to the Schools. programme. to comedian Christopher
Biggins and the remarkableyoung Scottish poet and internet sensation, Len Penniewho,
whilst tackling serious and challenging issues. won the hearts of her audiences and
wonderful news presenter, Mishal Husain. The subjects addressed covered International
Affairs, 'crossover cookery, (with samples provided by Berwick Slow Food). art.
archaeology and rnuch else besides. Once again. therewere sell-outtours of Martins the
Printers.
dl We launched Berwlck Wrlters. Forum. which brought together some 40 people at
Various stages of writing. with the aim of providing 8n information point and gathering
place. Awebsite is now up and runningand a first activity is taking place in May 2025.
e) For the firsttime, we included a 'Fringe programme'_ a small number of events outside
the festival itself. but rei8ted to it. This included an evening of traditional Borders music
and tales at Fogo Church and papermaking demonstrations by one of our trustees, Lucy
Baxendall of Tidekettle Paper.
A key principlewhich we continued to develop through the year is thatof'partnership,, looking at
every opportunity to work alongside other organisations in the town to enhance its community
life. This included The MaltingsArts Centre and Theatre, Borders Archaeological Society, BeTwick
Archives. Berwick Education Association, Berwck Slow Food. Berwick Rotary. Visit Berwick,
B8twickTown Council, Create Berwick and manyothers.

BERWICK LITERARY FESTIVAL
TRUSTEES, REPORT continued
FOR THE YEAR ENDED 31 DECEMBER 2024
Marketing remained a key ar8a for development, and the hard work of our current volunteer
team for both digital and printed publicitythrough the yearwas rewarded. especiallywith th8
huge success ofthe Michael Patin event. For 2025. the marketingteam has been strengthened
considerably by the arrival of a professional marketing executive who is volunteering her time
and experti8e.
Flnanclal revlew
The financial turnover of the festival incre88ed substantially in 2024, and whilst the costs
increased substantially, the income has also substantially increased. giving us an over811 surplus
forthe year of over £8.000. allowing us to end theyear with the level of reserves sitting modestly
above the level set bythe trustees.
This has been achieved primarily by increasingthe level of support from sponsorship and grants,
with our financ8 team being strengthened by a fundraising consultant, Lawrence Brady. initially
funded by Create Berwick, but subsequently bythe CIO, and considerable time being invested in
preparing applications by Jennifer Heald. the Festival Manager. Commercial sponsorship by
Postscript Books led the way, Wth a total grant of £7.500. but this was enhanced by several
substantial grants from regional trusts and foundations. In all areas of budgeted income we
exceeded expectations. apartfrom the Patrons. scheme. which should correct itself in 2025. We
were not far ott doubling income over the previous y88r, 8lthough some of th8t was tied to
particular projects.
Whilst expenditure also increased signiflcantly over 2024, we came in comfortably under budget.
The reserves nowsit comfortably at over £21.000.
Our fund-raising continues unabated in 2025. wtth a shift in focus in budgeting to set goals for
structural development ofthe festival as well as enrichment of the programme.
Reserves policy
It is the policy of the CIO that unrestricted funds which have not been designated for a specific
use should be held at a level equivalent to one year's non-cancellable expenditure in orderfor the
Festivalto be sustainable. The trustees consider that reserves at this levelwill ensure that. in the
event of a significant drop in funding, they will be able to continue the CIO'S current activities
while consideration is given to ways in which additional funds may be raised.
Major rlsks
The trustees have assessed the major risks to which the CIO is exposed, and are satisfied that
systems are in place to mitigate exposure to the major risks.
Structure, governanc• and management
Governance
The CIOwas established bya constitution on 22 August 2016.

BERWICK LITERARY FESTIVAL
TRUSTEES, REPORT continued
FOR THE YEAR ENDED 31 DECEMBER 2024
The CIO currently has eighttrustees of a possible ten. Duringthe previous ye8r, Andrew Deuchar
resigned on taking up the role of Director and this year Michael Gallico also resigned. following
four very successful years as Chair of the Steering CommitteelDirector. The B08rd welcomed
Freeland B8rbour as a new trustee.
The Executwe Committee. with day-to-day responsibility for running the festival. was further
strengthened bythe addition oftwo new members and now numbers ten people, most ofwhom
have key leadership roles in one area of festival life.
The Board of Trustees metfive times during the year. includingfor a day'away, afterthe festival.
Trustees have continued to monitor their safeguarding policy, GDPR policy. Equal Opportunities
Statement, and Ri5kAssessment.
Trustees act in a voluntary c8P8city 8nd do not receive any remuneration. Trustees are appointed
in accordance with the terms of the constitution.
The trustees who served during theyearwere:
The Rt Revd Dr Stephen Platten
Mr Michael Gallico
Miss Lindsay DaLgliesh
Mr Nolan Dalrymple
Miss Helen Wright
Mrs Valerie Bistram
Ms Lucy Baxandall
Mr Scott Sherrard
Mr Freeland Barbour
Resigned 17 April 2024
Appointed 17 November 2024
Re¢rultmont and appointment of trustees
New trustees are recruited and appointed by existing trustees. Copies of the CIO'S constitution
and other documentation are available to n8Wtrust8es.
Future plans
The Trustees intend to continue to build on the work previously carried out provide an ongoing
benefit to the town. Preparations forthe 12th Festival. which will take place from 6- 12 October
2025, arew811 underway.
Th Trustees. report was approved bythe Board ofTrustees.
The Rt
Trustee
evd Dr Stephen Piatten
Trustee

BERWICK LITERARY FESTIVAL
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BERWICK LITERARY FESTIVAL
I reportto the trustees on my examination ofthefinancial statements of Berwick Literary Festival
(the CIO) forthe year ended 31 December2024.
Responsibilities and basls of report
As the trustees of the CIO you are responsible for the preparation of the financiaL statements in
accordance with the requirements of the Charities Act 2011 (the 2011 Act)-
I report in respect ot my examination of the CIO'S fin8ncial statements carried out under section
145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions
given by the Charitycommission under section 145(51{bl ofthe 2011 Act.
Independent examiner'5 Statement
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 that in any material respect:
accounting records were not kept in respect of the CIO as required by section
130 of the 2011 Act- or
the financial statements do not accord wtth those records- or
the financial statements do not comply with the applicable requirements
concerningtheforrn and contentofaccounts setout inthe Charities (Accounts
and Reports) Regulations 2008 other than any requirement that the accounts
give a true and fair view which is not a matter considered as part of an
independent examination.
Laurence Pearson FCA
5 Tweed Street
Berwick upon Tweed
TD151NG
Dated= ..
ILt QLkikn

c c
J Lu
c c

BERWICK LITERARY FESTIVAL
BALANCE SHEET
YEAR ENDED 31 DECEMBER2024
2024
2023
Notes
Flxed assets
Tangible assets
2.368
1.189
Current assets
Debtors
Cash atbankand in hand
io
5.187
15,360
20.547
150
12,976
13.126
Creditors: amounts
falllng due within one year
li
1,464
970
Net current assets
19.084
12.156
Total assets less current liabllilles
21.451
13.345
Thethnds ofthe CIO
Restricted income funds
Unrestricted funds
18,164
3,287
21,451
5,101
8,244
13,345
The financial statements were approved bythe trustees on ..........................
The Rt Revd Dr Stephen PLatten
Trustee
Trustee

BERWICK LITERARY FESTIVAL
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER2024
Accountingpolicies
Charltylnformatlon
Berwick Literary Festival is a CIO. registered number 1168860.
A¢countlng conventlon
The accounts have been prepared in accordance with the CIO'S Constitution, the
Charities Act 2011 and "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 IFRS
1021" las amended foraccounting periods commencingfrom 1 January 20161. The CIO is
a Public Benefit Entity as defined by FRS 102. The CIO has taken advantage of the
provisions in the SORP for charf(ies applying FRS 102 Update Bulletin 1 not to prepare a
Statement of Cash Flows. The financial statements are prepared in sterling. which is the
functional currency of the CIO. Monetary amounts in these financial statements are
rounded to the nearest £. The accounts have been prepared under the historical cost
convention. The principal accounting policies adopted are set out below.
Charitabiefunds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of
their charitable objectives.
Income
Incom8 is recognised when the CIO is legally entitled to tt after any performance
conditions have been met. the amounts can be measured reliably, and it is probable that
income will be received. Cash donations are recognised on receipt. Other donations are
recognised once the CIO has been nottfied of the donation. unless performance
conditions require deferral of the amount.
Expendlture
Expenditure is recognised once there is a leg81 or constructive obligation to transfer
economic benefit to a third party, it is probable that a transfer of economic benefits will
be required in settlement. and the amount of the obligation can be measured reliably.
Expenditure is recognised in the period to which it relates.
Tangible flxed a55et8
Tangiblefixed assets are initlally measured atcost and subsequentlymeasured at costor
valuation, net of depreciation and any impairment losses. Depreciation is recognised so
as to write off the cost or valuation of assets less their residual values over their useful
lives on the following bases:
Computer equipment
25% Straight line
The gain or loss arising on the disposal of an asset is determined as the difference
between the sale proceeds and the carrwng value of the asset, and is recognised in the
statement of financial activities.

BERWICK LITERARY FESTIVAL
NOTES TO THE FINANCIAL STATEMETrrrs
FOR THE YEAR ENDED 31 DECEMBER 2024
Accourrting policies
{Continued)
Impairment of fixed assets
At each reporting end date. the CIO reviews the carrying amounts of its tangible and
intangible assets to determine ￿ether there is any indication that those assets have
suffered an impairment loss. If any such indication exists. the recoverable amount of the
asset is estimated in order to determine the extent of the impairment loss (if any).
Cash and cash equivalents
Cash and cash equiv81ents include cash in hand 8nd deposits held atcallvrith banks.
Financial instruments
The CIO has elected to apply the provisions of Section 11 'Basic Financial Instruments,
and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial
instruments.
Financial instruments are recognised in the CIO'S balance sheetwhen the CIO becomes
partyto the contractU81 promsions ofthe instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial
statements, when there is a legally enforceable right to set off the recognised amounts
and there is an intention to settle on a net basis or to realise the asset and settle the
liability simultaneously.
Basi¢ flnanclal assets
Basic financial assets, which include debtors and cash and bank balances, are inttially
measured at transaction prlce Includingtransaction costs and are subsequently carried
at amortised cost using the effective interest method unless the arrangement constitutes
a financing transaction. where the transaction is measured at the present value of the
future receipts discounted at a market rate of interest. Financial assets classified as
receivable within one year are not amortised.
Baslc flnanclal Ilabliltles
Basic financial liabilities. including creditors and bank loans are initl8lly recognised at
transaction price unless the arrangement constitutes a financing transaction. where the
debt instrument is measured atthe presentvalue of thefuture payments discounted at a
market rate of interest. Financial liabilities classified as payable wthin one year are not
amortised.
Debt instruments are subsequentlycarried atamortised cost, usingthe effective interest
rate method.
Trade creditors are obligations to payforgoods orseNicesthat have been acquired in the
ordinary course of operations from suppliers. Amounts Payable are classified as current
liabilities if payment is due within one year or less. If not. they are presented as non-
current liabilities. Trade creditors are recognised initially at transaction price and
subsequently measured at amortised cost using the effective interest method.
Derecognltion of financial liabilities
Financial liabilities are derecognised when the CIO'S contractual obligations expire or are
discharged or cancelled

BERWICK LITERARY FESTIVAL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Crltical accounting estimates and Judgements
In the application of the CIO'S accounting policies. the trustees are required to make
judgements, estimates and assumptions about the c8rrying amount of assets and
liabilities that are not readily apparent from other sources. The estimates and
associated assumptions are based on historical experience and other factors that are
considered to be relevant. Actual results may differfrom these estimates. The estimates
and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the
revision affects only that period, or in the period of the revision 8nd future periods where
the revision affects both current and future periods.
10

BERWICKUTEklRYFesTWAL
NOTESTOTHEF1NANCIAL￿ATEmEmvs
YEAAENDED3lDE¢E￿ÉR202l
3 In¢omefrDm donottons *wyc1•5
Uhr•sid¢ttdfund52024
Total￿
Donation5andWts
Giants
Spon￿￿h1P
210
10,062
8,810
t8,902
415
10200
1740
17.522
11.350
36.424
14,
4 IncomefromchartthbleadivllSÈs
2024
2023
Pat￿￿$
17,728
GIftAd
Other
1,312
157
22.223
18,1
11

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o o)
LO fD ¢
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O) ￿ (O CY Q Q
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o u> o o
UJ ts o
¢D QJ

BERWICKLifEBARYFESTIVAL
NQTE$TOTHE FINANCiALSTATEMENTS
YEARENDED31DECEMBER2024
fj TN*e8S
None oflheffiJ#eeslorarrypersortst￿ne￿￿*ryththeml reCe￿•lar￿remUneraI￿jTrofb￿fjtslrOrnlheClodUItrlthe￿r.
7 Employ•os
The nurfthrofempioyeesdurfngtheprYrdS112023". ENiLlxrta pan-￿Ir*Iree1M*jTh￿￿sil810[*SSr8laIned,rluS$ornet8mp0￿pald
ass1s18n¢edu￿nÉthÈ Fes¥vaLI
8 Taxauon
Thech8rftyi% 2xemptfrorntaxationonltsocMb8s becawai1tslrKoMè￿lp￿edft*¢hIr7F￿t1ÈWrPjse￿.
9 T8TrRM>ieflxedassets
Cost
At lJanu4ry2024
Add￿0￿$
DlsposaL8
At31 December2ff24
1,585
2,100
08￿claI10n9*dtmw1ftnlfit
Al Ilanugry2024
Depreclatlon charyed Intt*year
Eurnlnaettln respectof dlsws*s
At31 DecEmber2024
921
L317
At 31 December2024
At 310ecembEr20TJ
1,189
10 OeblDrs
AMouMsfaWrfduewllhlno￿Y￿.
Accrued Income
Payments In adv8nc8
Olherdebtws
516
150
Iso
5,187
11 Cradiiors.. ampuntsfdikng41wewlthln on8ye8r
Accruats
DefeNed Income
970
970
13

mERWIcKL￿E1iARYFEsTIvAL
P40TESTQTNEFINA14CIALSTATEPIEP4TS
YÉAREIIiIED31 DECEMBER2024
12 Rfrstslci•dfvnd$
The resiilcied funds of the chahty co￿rIse the •ed balarL8s of and grants heid on tsu# specthc condluons
donorsasto howthtymaybeu5ed.
AllJ•mu•ry
¢omlrf
AtalDe¢¢mb¢r
Northumber￿ndC0untyc0U￿l
Northumber[ar￿cOUrrtyCounClleomn￿Mttyche$i
Nothumbetland CountyeouncilLi￿ngHPritaEe
CommunltyFoutKlationlAcadEmyEthhTreni
EventgranW$pon$oi$hip
17231
IL6781
IIL3271
11.5WI
141081
119.3261
L876
825
108
17A22
5.101
3.287
At1￿Uary
At310ocember
CornrnunltyFwndatknn
Northumbeiiand Countycouncll
Northumberfand CoUntycoun¢llCo￿unttYchest
ILS001
IIAOII
11981
4.Th)0
1700
1502
5.101
13 Uoresirf¢iedfunds
The unrestrlcte(Jfunds ofthe chadty Com￿sett* uwnded balaKes ofdonallorts and are not 5ubJecttospedllc COnd￿0￿￿ty
donors and grantors as io how they may be Lwd. 7hesÈ I￿1th1E de51wwt&l fund5 *IMch have be2n set out of unrESrriCted fUT￿ ty the
ttU5tees l0rspec1fkpu￿0Ses.
Atljamwy
Ger*ralfufids
41.125
1312051
Atljanu
Incoml
R•sourc•s
At31December
pr4￿￿$Y*8r
GenErèlfuNts
797
247n
125.3251
244
14 Ahatyslsolneta5setsbfrrweenfund8
Tota12024
Fundbalances at31 December2024ar•reweSèn￿tsr.
Tan￿blE3S$erS
Current45setsllUablUtlesl
L972
L316
3287
1*7
19.084
21.451
17.76B
.164
Tots12023
Fundb*anco$at31De¢ember2D23arerÈprè5entedty.
Tangib￿aSSets
uTreatassersllUiblUle$l
4507
5,101
8.244
13,345
15 Related pwtytran5acifjons
Therewere no dL5C￿Sable reiaied partyU8￿C￿0tsdu￿￿gthe￿•￿.
14