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 lAC￿ountS 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 ￿n￿rning 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 st*ement
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 I0￿￿rd
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 G￿ener

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 fOl￿w$-
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 dIS￿lI0n 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 y￿r 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