Berwick Wisitor Cent Walker ate cio Re ort and Financial Ststements for the ear ended 31st March 2023 Charlty No.. 1188885
Berwick Visitor Centre alke ate cio Reference and Administrative Infomiation Board of trustees Christopher Hardie Jonathan Mark Lang Councillor Michael William Greener Andrew Wylie Hardie Principal office bearers Christopher Hardie Chairperson Cllr Miehael William Greener Trtasurer Principal addrèss Berwick Visitor Centre Walkergale Berwick Upon Tweed TD15 1DS Registered charty number 1188885 Independent Examiner Gillian Adamson CA CTA Rennie Welch LLP Academy House Shedden Park Road Kelso TD5 7AL
Berwick Visitor Centre Walker ate cio Re ort of the Trustees for the ear ended 31st March 2023 The trustees present their report with the finaneial ststempnts for the year ended 31st M8rch 2023. The trustees who served during the year and up lo the dale of this wport are sel out on the Reference and Administrative Information page. Structure. gc*vernance and managèment Governing document Berwick Visrtor Centre Iwalkergatel CIO is administered and rnanaged in a¢ttordance with its constitution dalèd 2nd April 2020. Appointment and reeruitment of Trustees The officers and committee members are elocted for three years al the 8nnu81 general meeting. Retiring officers and committee members are eligible for re-election unless they have already served on the committee. in any capacity, for six consecutive years. Risk management The committee members have assessed.the major risks ID which the charity is exposed, and are satisfied that systems are in place to mitigate any exposure to the major risks. Objectives and activtties Charitable objectives To promote art for the benefit of the public by the estsblishment and maintenance of Berwick Visitor Centre Iwalkergate). Public benefit In considering the operation, aehievemenl and performance and finances of BenNick Visitor Centre Iwalkergatel CIO. the trustees are salisfied that public benefit has been provided in aordanCe with the Charities Act 2011 and the guidance provided by the Charities Commissipn. Achievements and performance Charitable activities The period under review has seen the Berwick Visitor Centre Iwalkergalel CIO in its third year of operation. The format and running of the Visitor Centre continued in the same format as had been established following thè eovid lockdown as this is seen lo be the best way of managirtg the large numbers passing through the Centre on a daily basi5. The Visitor Centre continues to pursue its core Gharitsble role of providing ltrtal residents and visitors insight into the art, history and culture of the town of BeNick. All facilities and public services are provided free to users. The paid for facilities of the café and shop allows the Centre lo be able to maintain its financ[ viability. Financial Revtew 11 should be noted that the Financial Statements have been preparèd on a Reipts and Payments basis rather than a Fully Accrued basis, which rneans that thè Stal&ments reflect the balance on the Bank Current Account at the beginning and end of the yèar.
Berwick Visitor Centrè Walker ate cio ort of the Trustees continued for the ear ended 31st Mar¢h 2023 Review of financial position The deficit for the year on the unrestricted genersl fund was £3.766 12022 - Surplus of £821. The negative balance on unrestricted funds at 31st March 2023 amounted lo £1,636 {2022- Positive £2,130). This is not enough to cover the liabilities due, however the trustee5 have confirmed that they will not take reimbursement of amounts due to them, until funds allow. Reserves policy The commtttee has considered the 8mount of reserves to hold. With the expected reduction in covid restrictions the trustees are hoping that demand and opportunities to promote the venue will increase. The trustees consider the reserves kna[an to be appropriate Its allow them lo continue to meet their charitable objectives. Plans for future periods Enlarging and improving the displays and exhibits is an ongotng objective lo ensure continuing relevan¢e, impact and benefit of the Centre. 11 is hoped lo improve the lighting and hesting while reducing C02 and improving access to the upstsirs Community aress of the Centre for less abled users are objectives for which funding is being sought lo enable this. Statement of Trustees. Responsibilities The trustees must prepare financial statements which give sufficieftt detsil to enable an appreciation of the transactions of BeNick Visitor Centre during the financial year. The Irtjslees are responsible for keeping proper 8ccounling records which, on request, must reflect the financial position of Bemick Visitor Centre at that lime. This must be done to ensure that the financial ststements comply with the Charities Act 2011, the Charty IA¢counls ar>d Reports) Regulations 2008. They are also respon5ibl2 for safeguarding the assets of the charity and must tskè reasonable steps for the prevention and deteetion of fraud and other irregularities. Approved by order of the board of Trustses and sned on their behalf by.. 1Stk 202 Date Christoph ardie - Chairperson
Indè endent Examiner's Re ort to the Trustees of Berwick Visitor Centre alker ate cio l fftport on the accounts of the ch2rity for the period ènded 31 st March 2023 which are sel out on the following pages. Respective responsibilities of trustees and examiner The charivs Iruslees are responsible for the preparation ol the accounts. The charity's IruslÈe8 consider that an audit is not required for this year (under se¢lioft 144121 of the Charities Act 2011 2nd that an independent examination is required. 11 is my responsibility lo examine the accounts under seclioA 145 of the Charities Act 2Q)11 to follow the prOdureS laid down in the General Directions given by the Charity Commission (Lrnder section 1451Sllb) of the Charities Act 2011: and to stale whether particular matters have come to my attention. Basis of independent examinerfs statement qy examination was Carried out in accordance wqth the General Directions given by the Charity Commission_ An examination includes a review of the aecounting records kept by the charity and a CDmparison Of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the 8ccounts, 2nd seeking explanations from you as trustees coneerning 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 8 Irue and fair view" and the report is limited lo those matters set out in the statements below. Independent examinerfs statement In connection with my examination, I confirm that no material matters have come lo my Èttenlion in connection with the examination which g¢ves me cause to believe that tn, any material respect.. accounting records were not kept in a¢¢oréan¢e wth section 130 of the Act or the accounts do not accord wlh the 8ceounting records I have no concern5 and have come across no other mattèrs in ctsnneclion with the examiF)alion lo which attention should be drawn in order to enable a proper understsnding of the accounts lo be reached. Gillian Adamson CA CTA Indèpendent Examiner Rennie Welch LLP Academy House Shedden Park Road Kelso TD5 7AL Date.. 13tfv 2023
Berwick Visitor CÈntre Walke ate cio Recei for the tsandPa ments Account èar ended 31st Mar¢h 2023 2023 Unrestrided fund 2023 Restrided fund 2023 Totsl funds 2022 Totsl funds Note Recei Grants and donations Activities for generating funds Charitable activities Investment income 1,947 35,854 3,000 4,947 35,854 8,DOO 36,687 Total Reeei 37,801 3,000 40.801 44,687 Pa ments Activities for generating fund5 Asset pur¢hases Governance costs 41.567 41,567 42,277 120 2.208 Total Pa ments 41.567 41,567 44,605 Excèss of ¢t1pts over payments for the year before transfers 13,7661 3,000 1766) 82 Transfer Excess of receipts over payments for the year 13,7661 3,000 17661 82 Total funds brought forward 2,130 2,130 2,048 Total funds carrièd forward 11,6361 3.000 1,364 2.130
Berwi¢k Visitor Centre ate cio Statement of Balances as at 31st March 2023 2023 2023 2023 2022 Unrestricted fund Restricted fund Total funds Total funds Note Bank & De osit Bal3n¢es Bank and deposit balances brought forward 2,130 2,130 2.048 Mov¢ment in year.. Excèss of Receipts over Payments for the year 13,76SI 3,0 17661 82 Bank 3nd deposit balances carried fopNard 11,6361 3,000 1,364 2,130 Fixed Assets Fixtures & fittings 2,764 2,764 3.253 2,764 2,764 3,2S3 Debtors Scottish Powèr 3,699 3.699 3,699 3,699 Liabilities Expenses due to Trustees Aecountancy fees Social security and other taxes 1 5,964 934 118 3.OOQ 18,964 934 118 11,427 33 17,016 3,000 20,016 11,460 The financial statements were approved by the Trustees 8nd signed on their bahalf by.. christop er Hardie - Chairperson Date Councillor Miehaèl William Greener Date
Berni¢k Visitor Centre Walker ate cio Notes to the Accounts for the ear ended 31st Mar¢h 2023 1. Acetsunting Policies The Accounts should be read in conjunction with the Annual Report of the Truste. The principal accounting policies are És follows.. Accounting Convèntion The AoUnts are prepared in accordance with the terms of the Charities Act 2011 and thè Charity IA¢¢ounls and Reportsl Regulations 2008. Income and Expenditure Income and Expènditurè are ac¢ouftled for on a cash basis. Capital Expenditure All repairs and Maintenan are charged to the general fund and any items of a capital nature are written off to revenue. Fund Accounting The General fund is an unrestriel&d fund, which is available for use al the discretion of the trustees in furtherance of the general objectives of the ¢h2rty- The resthcled fund represÈnls donations received from one trf thè Iruslees to assist with the eash flow of the charity. This will be r?paid once funds are available. 2. Trustèes. Remuneration and beneflts There was no trustees. remuneration or other benefits for the year ended 31st Mareh 2023. Trustees. expenses During the year ended 31st March 2022, expenses lotslling £nil 12022 - £411 were reimbursed to one trustee. however at Ihe year end £18.964 was due lo be reimbursed to one trustee for sel up costs and expenses incurred on behalf of the charity. 3. Grants and donations 2023 Unrestricted fund 2023 Restricted fund 2023 Total funds 2022 Total funds General donations NCC Donation from tTuslee 1,947 1,947 8,000 3,ODO 3,000 1.947 3,000 4,947 8,000 4. Activities for generating funds 2023 Unrestricted fund 2023 RÈstrieted fund 2023 Total funds 2022 Total funds Sales of eoffee and sundrÉeg Room hire 35.197 657 35,197 657 34,928 1,759 35,854 35,854 36,687
Berwick Visitor Centre alker ate cio Notes to the Accounts continued for the èar ended 31st March 2023 5. Income from charitable activities 2023 Unrestri¢ted fund 2023 Restricted fund 2023 Total funds 2022 Total funds Charitable income 6. Investment in¢ome 2023 Unrestricted fund 2023 Restricted fund 2023 Total funds 2022 Total funds Bank interest receivècl 7. Analysis of Payments 2023 Unrestricted fund 2023 Restricted fund 2023 Total funds 2022 Totsl funds Aetivities for generating funds Purchases Wages Coronavirus Job Retention Seheme Insurance Heat and light Postsge and stationery Advertising Repairs and iepla¢ements Sundries 10,962 23,890 10,963 23,890 11.828 23,166 11,054) 3,098 4,856 38 445 10D 4,946 45 275 1,436 12 41,567 4,946 45 275 1,436 12 41,567 42,277 Asset pur¢hasÈs Fixtures and fittings 120 120 Governance costs Accouritancy fees 2,208 2,208 41.567 41,S67 44,605