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← North Berwick Pipe Band

2025-09-30-accounts

NORTH BERWICK PIPE BAND

_ ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

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NORTH BERWICK PIPE BAND

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

.

Derek Easton - President and Leading Drummer

Ewen MacLean -[Vice-President] Edward Clark - Secretary Terry Denton - Treasurer Joyce Walker- Safeguarding. lan Paxton - Support Co-ordinator Edward McFadzean - Pipe Major Lyle Crawford - Committee Member Lorraine Hamilton - Committee Member Nicola Smith - Committee Member Colin Townsend - Quartermaster

:

(Appointed 27 November 2024) (Appointed 27 November 2024)

Charity number (Scotland) $C000499

Principal address 20 Lime Grove

North Berwick East Lothian EH39 5NH

Independent examiner Douglas Gould LLB CA Greaves West & Ayre 8 StAnn’s Place Haddington East Lothian EH41 4BS

NORTH BERWICK PIPE BAND

CONTENTS

Page

Trustees' report

Independent examiner's report

Statement of financial activities

Balance sheet

1-3 4

5-6

7

Notes to the financial statements

8-17

; :

NORTH BERWICK PIPE BAND

TRUSTEES' REPORT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

The trustees present their annual report and financial statements for the year ended 30 September 2025.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Band's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) 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 (FRS 102)” (effective 1 January 2019).

Objectives and activities

The object of North Berwick Pipe Band (the Band) is to encourage and further, piping and drumming in and around North Berwick and District.

The trustees have paid due regard to guidance issued by the Office of the Scottish Charity Regulator in deciding what activities the Band should undertake.

Achievements and performance

The trustees are pleased to report that the Band recorded a net surplus of £2,252 for the year (2024: £4,980 net surplus).

Financial review

Full details of the Band's financial transactions during the year ended 30 September 2025 are shown on the attached financial statements.

Structure, governance and management

The Band is set up under a Constitution dated November 1990.

The Constitution provides that the governing body shall consist of at least nine members made up as follows:

President Vice-President Secretary Treasurer Pipe Major Leading Drummer

Three further members are elected on annual rotation.

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NORTH BERWICK PIPE BAND

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

The trustees who served during the year were:

Derek Easton - President and Leading Drummer Ewen MacLean - Vice-President Edward Clark - Secretary Terry Denton - Treasurer Annie Milligan - Quartermaster Joyce Walker - Safeguarding lan Paxton - Support Co-ordinator Edward McFadzean - Pipe Major Lyle Crawford - Committee Member Louise Potter - Committee Member Mhairi Murray - Committee Member Lorraine Hamilton - Committee Member Nicola Smith - Committee Member Colin Townsend - Quartermaster

(Resigned 27 November 2024)

(Resigned 27 November 2024) (Resigned 27 November 2024)

(Appointed 27 November 2024) (Appointed 27 November 2024)

New trustees are given a copy of the Band's governing documents, the latest report and accounts. Subject to their experience and expertise, they are also given pamphlets issued by the Office of the Scottish Charity Regulator explaining the duties of Trustees of Charities and offered training in any areas of their duties which they think they would like strengthening.

Investment policy and performance

Surplus funds are held in Premium Bonds which generated a total income of £150 in 2024/25 (2024: ENil). As available funds are modest the trustees consider security of investments to be more important than income.

Risk management

The principal risks facing the Band are a lack of funds. All reserves are regularly monitored by the trustees to ensure that sufficient funds are held to cover likely eventualities.

Public Benefit

In considering the operation, achievements and performance and finances of North Berwick Pipe Band, the trustees are satisfied that public benefit has been provided in accordance with the Charities and Trustees Investment (Scotland) Act 2005 and guidance provided by the Office of the Scottish Charity Regulator.

Plans for future periods

The Band will continue its fundraising work and performances over the coming twelve months.

a2

NORTH BERWICK PIPE BAND

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Scotland requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Band and of the incoming resources and ; application of resources of the Band for that year. ~ , ,

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the Band and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Band and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees' report was approved by the Board of Trustees. Vind DD Uf clrtad CLS h_ ——— Edward Clark - Secretary Trustee Dated: 22 December 2025

= 3x

NORTH BERWICK PIPE BAND

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NORTH BERWICK PIPE BAND

| report to the trustees on my examination of the financial statements of North Berwick Pipe Band (the Band) for the year ended 30 September 2025.

Responsibilities and basis of report

As the trustees of the Band you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

| report in respect of my examination of the Band's financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. | understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

| have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

( ,

8 St Ann's Place

Haddington East Lothian EH41 4BS 22 December 2025

=4-

NORTH BERWICK PIPE BAND

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Current financial year Unrestricted Restricted Total Total
funds funds
general
; ; 2025 2025 2025 2024 ©
Notes £ £ £ £
Income and endowments from:
Donations and legacies 3 7,078 - 7,078 8,839
Charitable activities 4 2,175 - 2,175 1,800
Other trading activities 5 3,799 - 3,799 2,918
Investments 6 540 - 540 576
Other income 7 150 - 150 -
Total income 13,742 - 13,742 14,133
Charitable activities 8 11,490 - 11,490 9,153
Net income 2,252 - 2,252 _ 4,980
Net movement in funds 2,252 - 2,252 4,980
Reconciliation of funds:
Fund balances at 1 October 2024 52,414 2,116 54,530 49,550
Fundbalancesat30September2025 54,666 2,116 56,782 54,530

The statement offinancial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

=5ie

NORTH BERWICK PIPE BAND

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Priorfinancial year Unrestricted Unrestricted Restricted Total
funds funds funds
general designated
2024 2024 2024 2024
Notes £ £ £ £
Income and endowments from:
Donations and legacies 3 7,464 - 1,375 8,839
Charitable activities 4 1,800 - - 1,800
Other trading activities 5 2,918 - - 2,918
Investments 6 576 - - 576
Total income 12,758 - 1,375 14,133
Charitable activities 8 7,778 - 1,375 9,153
Net income 4,980 - - 4,980
Transfers between funds 2,870 (2,870) - -
Net movement in funds 7,850 (2,870) - 4,980
Reconciliation of funds:
Fund balances at 1 October 2023 44,564 2,870 2,116 49,550
Fundbalancesat30September2024 52,414 - 2,116 54,530

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NORTH BERWICK PIPE BAND

BALANCE SHEET

AS AT 30 SEPTEMBER 2025

2025 2024
Notes £ £ £ £
Fixed assets - -
Current assets .
Debtors 14 194 81
Investments 15 500 500
Cash at bank and in hand 56,783 54,609
57,477 55,190
Creditors: amounts falling due within 16
one year (695) (660)
Net currentassets 56,782 54,530
The funds of the Band
Restricted income funds 17 2,116 2,116
Unrestricted funds 18 54,666 52,414
56,782 54,530

The financial statements were approved by the trustees on 22 December 2025

Derek Easton - President and Leading Drummer Trustee

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NORTH BERWICK PIPE BAND

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Charity information

North Berwick Pipe Band (the Band) is an unincorporated charity registered with the Office of the Scottish Charity Regulator (OSCR), number SC000499.

The accounts have been prepared in accordance with the Band's Constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) 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 (FRS 102)” (effective 1 January 2019). The Band is a Public Benefit Entity as defined by FRS 102.

The Band has taken advantage of the provisions in the SORP for charities 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 Band. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

At the time of approving the financial statements, the trustees have a reasonable expectation that the Band has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Income is recognised when the Band is legally entitled to it 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 Band has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Band has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Grants receivable are recognised in full in the year which they become receivable, that is when the conditions for receipt have been met. Where grants are for a particular restricted purpose, the income is shown within the restricted funds.

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NORTH BERWICK PIPE BAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

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Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

Expenditure : . . Expenditure is recognised on an accruals basis as a liability is incurred. Charitable expenditure comprises those costs incurred by the Band in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net depreciation and any impairment losses. Depreciation is recognised so as to write off the the cost or valuation of assets less their residual values over their useful lives on the following bases: Bagpipes and covers 5% on the straight line basis Drums and cases 20% on the straight line basis

Charitable expenditure comprises those costs incurred by the Band in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

The Band has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Band's balance sheet when the Band becomes party to the contractual provisions of the 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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction 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.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in net income/(expenditure), except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

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NORTH BERWICK PIPE BAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that 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.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Band’s contractual obligations expire or are discharged or cancelled.

2 Critical accounting estimates and judgements

In the application of the Band's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying 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 differ from 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 and future periods where the revision affects both current and future periods.

3 Donations and legacies

Unrestricted Unrestricted Restricted Total
funds funds funds
general general
2025 2024 2024 2024
£ £ £ £
Donations and gifts 7,078 7,464 - 7,464
Grants receivable - - 1,375 1,375
7,078 7,464 1,375 8,839

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NORTH BERWICK PIPE BAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
Members' subscriptions 2,175 1,800
5 Other trading activities
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Other fundraising income 3,799 2,918
6 Investments
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 540 576
7 Other income
2025 2024
£ £
Premiumbonds 150 -

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NORTH BERWICK PIPE BAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

8 Charitable activities

2025 2024
£ £
Bagpipe maintenance 3,321 2,667
Drum maintenance 461 476
Uniform maintenance 1,645 178
Tutors 900 100
Hall rents 2,365 2,793
8,692 6,214
Share of support costs (see note 9) 2,798 2,939
11,490 9,153
Analysis by fund
Unrestricted funds - general 11,490 7,778
Restricted funds - 1,375
11,490 9,153
9 Supportcosts
Support 2025 Support 2024
costs costs
£ £ £ £
Insurance 803 803 953 953
Stationery, postage and advertising 133 133 126 126
Accountancy 735 735 680 680
Miscellaneous 1,127 1,127 1,180 1,180
2,798 2,798 2,939 2,939
Analysed between
Charitableactivities 2,798 2,798 2,939 2,939

Support costs includes payments to the independent examiner of £735 (2024: £680) for accountancy advice and independent examination.

10 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the Band during the year (2024: None).

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NORTH BERWICK PIPE BAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

11. Employees

There were no employees during the year.

12. Taxation :

‘

: .

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

13 Tangible fixed assets

13 Tangible fixed assets
Bagpipes and Drums and Total
covers cases
£ £ £
Cost
At 1 October 2024 15,983 5,167 21,150
At 30 September 2025 ; 15,983 5,167 21,150
Depreciation and impairment
At 1 October 2024 15,983 5,167 21,150
At 30 September 2025 15,983 5,167 21,150
Carrying amount
At 30 September2025 - - -
14 Debtors
2025 2024
Amounts falling due within one year: £ £
Other debtors 194 81
15 Current asset investments
2025 2024
£ £
Premium bonds 500 500
16 Creditors: amounts falling due within one year
2025 2024
£ £
Othercreditors 695 660

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NORTH BERWICK PIPE BAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

17 Restricted funds

The income funds of the Band include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Movement in funds
Balance at Incoming Resources Balance at Incoming Balance at
1 October 2023 resources expended1 October2024 resources 30 September
2025
£ £ £ £ £ £
Drum Section Fund 2,116 - - 2,116 - 2,116
Equipment Fund - 1,375 (1,375) - - -
2,116 1,375 (1,375) 2,116 - 2,116

The Drum Section Fund represents sums donated to the Pipe Band for the purposes of the Drum Section.

The Equipment Fund represents sums awarded to the Pipe Band from the North Berwick Trust for the purpose of replacing/upgrading equipment.

18 Unrestricted funds

The unrestricted funds of the Band comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used.

At 1 October Incoming Resources Transfers At 30
2024 resources expended September
2025
£ £ £ £ £
General funds 52,414 13,742 (11,490) - 54,666
Previous year: At 1 October Incoming Resources Transfers At 30
2023 resources expended September
2024
£ £ £ £ £
Generalfunds 44,564 12,758 (7,778) 2,870 52,414

-14-

NORTH BERWICK PIPE BAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

19 Unrestricted funds - designated

The income funds of the Band include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

.

. Balance at . Incoming Transfers _ Balance at Incoming Balance at
1 October 2023 resources 1 October2024 resources 30 September
2025
£ £ £ £ £ £
Malcolm Foster Fund 2,870 - (2,870) - - -

The Malcolm Foster Fund represents sums donated in memory of Malcolm Foster.

-15-

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NORTH BERWICK PIPE BAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

21 + Volunteers

In common with similar charities the Pipe Band benefits from the contribution made by volunteers who give their time and talents willingly for its benefit. Many areas rely on these contributions and much of the activity would be unable to continue were it not for the commitment shown.

22 Related party transactions

During the year the Band entered into the following transactions with related parties:

Donations without conditions totalling £0 (2024: £240) were received from trustees.

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NORTH BERWICK PIPE BAND

DETAILED INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2025 2024
£ £ £ £
Donations and legacies
Donations 7,078 : 7,464
Othergeneral grants - Restricted - 1,375
7,078 8,839
Activities for generating funds
Other fundraising income 3,799 2,918
Investment income
Bank interest receivable 540 576
Incoming resources from charitable activities
Members' subscriptions 2,175 1,800
Other incoming resources
Premium bonds 150 #
Total incoming resources 13,742 14,133
Resources expended
Charitable activities
Bagpipe maintenance 3,321 1,292
Drum maintenance 461 476
Uniform maintenance 1,645 178
Tutors 900 100
Hall rents 2,365 2,793
Share of support costs 2,798 2,939
Bagpipe maintenance - Restricted - 1,375
(11,490) (9,153)
SurplusfortheYear 2,252 4,980