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 a￿ordanCe 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 Re￿ipts 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 s￿ned 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
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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 prO￿dureS 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
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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 A￿oUnts 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
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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