8erwi¢k Ifisltor Centre Walker ate cio Re ort and Financial Statements for the ear ended 31st March 2025 Charity No: 1188885
Betwick Visitor Centre alker ate cio Reference and Administrative Infomatio Board of trustees Christopher Hardie .'0li athan Mark Lang Councillor Michael William Gmner .4r,drew Wylie Hardie Prin¢tpal offjce arerS Christopher Hardie Chairpwson tsllr Michael William Greener Treasurer PrinGipal address BepNTck VisÈtor Centre WalkeTgale Berwick UDOA Tv4'eec TD15 1DS Registered charity number 1188885 Independent Examiner Gillian Adarnson CA CTA ennie Welch LLP .*C3dwnv House Shedden Park Roa Keiso TD5 7AL
8eNi¢k VtsÈtor Centre alker ate cio Re ort of the Trustees for the ear ended 31st March 2025 The trustses present their report with the finarjcial statements for the year ended 31 st Marcl 2025. The stees who selved during the year and up to the dale o., tris report are set out on the Reference and Adrninistr2tive Information Dage. Structure, govemance and management Governing documen{ BerY4ick Visitor Centre Iwalkergatel CIO is administered and managed in accordance with tts constitU4ion daLed 2nd April 2020. Appointment and recruitment of TFUStees The officers and committee members are elected for three years at the annual genèral meeting. Retiring officers and Gommittee mernbèrs are eligible for reelection unless they have already sewed on !h& committee, in any capacity. for six consecutive yèars. Risk management The committee members have assessed the major risks to which thè charity is exposed. and are satisfied that systems are sn place to milEgate any exposure to the major risks. Obiectives and activity'es knharitsble objectTrves o promote art for benefit ot the public by the establishment and mainlonance of Berwfck Visitor Centre IWlalkerg21e,- Publtc benefit In consilering the operation. achievement and performance an¢Y finances of Berwick Ifisitor Centre Walkergale} CIO, the trustees are satisfied that ptJblic benefit has been provided in accordap,ce with the ariues Act 2011 and Ihe guidaft prthqded by the Charities Commission. Aehievements and performan¢¢ Charitable activities The fomiat and wnning of the Visitor Cento continued in the same forrnat as had been established in )reviOUS years as this is seen as the optÈm81 way of copkrg with the large numbers passing through the Centre on a daily basis thith minimal staff. The Visitcir Centre Continues to pursue its core charitable role of providing local residents and visitors insight into thè art. history and culture of the town of BepNid(. facilities anL1 public seNices are Drowded free to users. Tme paid for faalities of the cafe and shop allows the Centre to be able to ma&ntsin its financial viabilty. Finanrial Review It should be noted that the Financial Statements have been prepared on a Receipts and Payments basis r3Eher than a Fully Accrued basis. which means that the Ststements reflect the cash at bank and in han 3t the beginning 2nd end of the ye&L.
8erwick Visitor Centre alke ale cio Re ort of the Trustees continued forthe earended 31st March 202 Review of financial positio The deficit for the year on the unrestricted general fund was £6.01) 12024 - Deficit of £2,234). The . Leaative balance on unrestricted funds at 31st March 2025 amounted tCT £9. 12024 - £3,8701_ The Jalance on the unrestricted fund is is nol enough to cover the liabilities noted on the Statement of alances. hokvever the trustees have confimed Ihat ;hey will not take reimbursement of amoun15 due to Ehem. until fuods allow. Reserves policy The committee has considered the amouni Df ieserves to holé. I he trustees are hoping that demand 2n0 opportunities to promote the vernue will continue lo in¢r¢ase. The trustees consider the overall i e5&e$ balance to be appropriqte to allow them to continue to Tnee+ their Gharitsble obiectives. Plans forfuture periods Berwick Visitor CenLre is working with the other IouFiSt information providers in the area in an attempt to irnprove the information and presentation. Rèvièwing and changing the displays and exhibits is an ongoing objectNe to ensure ntInUIng relevance. impart and benefit of the Centre. Statement of Trustees. Responsibilities Th¢ trustees must prepare fInancial sr2tsments which give sufficient detsil to enabfe an appreciation of the transactions of Berwick Visitor Centre during tre f¥nancial year. The twstees are resL)onsible fc", keeping proper accounting records wh(¢h. on request. must reflect the fi?ancial positTon of BepNic Visitor Centre at th8t time_ This must be done lo ensure th31 the finan¢i31 statements comply with the -harities Act 2011. the Charity lACountS and Reportsl Regulations 2008. Th:y are also responsible for afeguarding the assets of the chanty anol must take reasonable stèps for thè prevenLion and detection of fraud and other [egULaritieS. Approved by order of the board.of Trustees and signed on their behalf b}'- 2gt>v JA*wo¥LI 2026 Christopher Hardie - Chairperson Date
Inde ndent Examinefs Re ort to the Trustees of Berwi¢k Vtsitor Centre alker atel CIC I report on the accounts of the Charity for the period ended 3151 March 2025 which are sei oui on fo11owina pages. Respective responsibilities of trustees and examiner The charity's Lwstees are responsible for the preparation of the accounts. The charivs trustees consider tlal an auclit is not reqLrired for this year (under section 14412) cf the Charities Act 2D11 and that ar, indepèndent examination is requirec. It is my responsibilityto examine the accounts under section 145 of the Charities Act 2011 to follow the proceotures laid down in the General Direttiions given by the Charity Commission (under section 14515llbl of the ChaTib"es Act 2011- anc to st2te whether p8rticu13r matters have come to my attention. BasÈs of independent examiner's statement Mv examinatiort was orried out in accordance WFth the General Directions given by the Charity Commission. An examination includes a review of ihe accounting records kept by the charity and a comparison of the accounts presented wth those records. It a150 includes ¢DYsidEf8tion of any unusua! items or disclosures in the accounts. and seeking explanations from you as trusiees nrning any such rri8tters. The procedures undertaken do not provide all the evidence that would be requi an audit. 8nd onseouentyy no opinion is given as to whether the accounts present a "true and fair e1v. 2nd the report is limited to those matters set out tn the statements below. Independent examinePs stement In connection wth my examination. l Confirm that no material Tnatters have come to my attentian in connection with the examination which gNes me cause to believe th in, any material respeu.: acc4)unting COrdS were not kèpt in accordance with section 130 of Ihe Act or the accounts do not accord with the accounting records I have no concems and have ¢ome across no olher matters in connection with the examiftation to ivhicb. attention should be drawn in order lo enable a proper understanding of the accounts to be reached. liillian Ad¥mson CA CTA Independent Examiner Rennie Wel¢h LLY Academy House Shedden Park Road Kelso DS 7AL Date". 28kn 2026
8erwick Visitor Centre Walker atel CIO Recei for the tsandPa mènts Account ar ended 31st March 2025 2025 2025 Restricted fund 2025 Total funds 2024 Total funds Unrestricted fund Note Recei Grants and donations Activitses for generating funds Charitsble 8GtiMlies Investment income 999 32.212 6.200 7.199 32.212 3.246 33.578 Total Recei 33.211 6.200 39.411 36.824 Pa Actwities for generating funds Asset ourchases Governance costs 36,960 36.960 36.04u 2.266 2.266 518 ents 39,226 39.226 36.558 Excess of reeéipts over payments for the year before transfers 6.200 185 266 16.0151 Transfer Excess of receipts over Yments for the year 6,0151 6.200 185 286 Total funds brought forward 13,8701 5.500 1.630 1.364 Total funds ¢arried fotward 19,8851 11,7110 1,815 1,630
8erwick Wisitor Centre alker ate cio Statement of Balances as at 31st March 2025 2025 2025 2025 2024 Unrestricted fttnd Restricted fund Total funds Total funds Note Bank & De it Balancès Bank and deposit balances brought forward 13.8701 5.500 1.630 1.364 Movement in year: Excess of Receipts over Payments for the year 16,0151 6,200 185 266 Bank and eeposit bala.4ces carried I0rd 19,8851 11,700 1.815 1.63C Fixed Assets Fixtu$ & fittings 1.996 1.996 2.350 1.996 1.996 2.350 Debtors Scottish Povier 507 507 1.496 i07 507 1.496 Liabilities Expenses due to Trustees Accountancy fees Siaff costs Soctal sewrity and other taxes 15.964 1.42> 226 428 11.700 27.664 1.425 226 428 fj.658 47$ 10 8.043 11.700 29.743 23.610 he financial statements were approved by the Trustees and signed on their behalf by. 3811ts 2026 Christopher Hardie- Chairperson Date ?stltyJsLWy 2026 Date Councillor Michael W*llJam Gener
Berwick Visitor Centrè Walke ate cio Notes to the A¢¢ounts for the Èar ended 31st March 2025 1. A¢counting Polic%es -. le Accounts should fje read in conjunclioy wth the Annual Report of the Trustees. The prinrypal occountsng policies are as fOlw$- Accounting Convention The Accounts are prepared in accordance wtth the terms of the Charities Aet 2011 and tiie Chariti (Accounts and Reports) Reuu5ationg 2008. Income and Expenditure Income and Exoendtture are a¢Unted for on a ¢ash basis. Capital Expenditure All repairs and maintenance are charged to the general fLJnd and any items of a capital nature are written off io revenu Fund Accounting The General fund is an unrestricted fund. whith is ?vailable for use at the dISlI0n of the trustees in rtheran¢e of the general objecttvès of the charity. The restricted fvnd reposents donations received from one of trustees to assist wth the cash flow of the charity. This wll be repaid once funds are available. 2. Trustees. Remuneration and benefts There was no trustees, remuneration or other benefits for the yr ended 31st March 2025. Trusteès, expenses During the year ended 31st March 2025 12024 £NILI no truestees received reimbutsement OT any expenses. 3. Grants and donations 2025 Unrestricted fund 2025 Restricted fund 2Q25 Totsl funds 2024 Total funds General donations onation from trustee 999 999 6.200 746 2.500 6.200 6.200 7.199 3.246 4. Activities for generating funds 2025 Unrestricted fund 2025 Restrictèd und 2025 Total funds 2024 Total funds Sales of coffee an¢J sundries Room hire 31,393 819 31.393 819 32.411 1.167 32.212 32,212 33.578
Berwick Iftsitor Centre CK) Notes to the Accounts continu for the arended 31st March 2025 5. Income from charitable activities 2025 2025 Restricted fund 2025 Total funds 2024 Total funds Unrestrrcted tund Charitable income 6. Investment income 2025 Jnrestri¢ted fund 2025 Restri¢ted fund 2025 Total funds 2024 Total funds Bank interest receiveo 7. Analysts of Payments 2025 Unrestricted fund 2025 Restricted fund 2025 Total funds 2024 Total funds Activities for generating funds Purchases ,Nages Insurance Heat and light Postage and stationery Aévertising Rèpairs ar r¢placements Sundries 12.598 12,598 21,033 766 1,206 25 290 679 363 36.960 11.51., 21,701 646 1.182 48 290 766 1.206 25 290 679 36.960 36.040 Asset purchases Fixtures and fitungs Governance costs AccounÈncy fee5 2.266 ?.266 2.266 2.266 518 518 39.226 39,226 36.558