REGtsfERED CfriARrtY NUMBER: SC016*% 8n.dge End Outdoor Centre SCIO Report ofthe Trustees and Finanaalstatements fortheyear Ended 31 October 2025
Brid e End Outdoor Centre Contents of the Financial Statements f fthe Year Ended 31 Ortober2025 PaBe Report ofthe Trustee5 Ito3 Independent Examiner's Report Statementof Financial N£iwities 8alance Sheet Note5 to the Finanaal Statements 7tolO
Bridge End Outdoorcentre Re ort of the Trustees forthe Year Ended 31 October 2025 The trustees present their report with the financial statements of the charity for the year ended 31 October 2025. The trustees have adopted the provisions of 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 IFRS 1021 (effective l January 20151. Overview This Trustees, Annual Report accompanies the financial accounts of Bridge End Outdoor Centre for the year ended 31 October 2025 and summarises the charity's activities, achievements, financial position and future priorities during the year. In accordance with its Constitution, the charity exists to support citizenship and community development by providing affordable facilities for local. national and international group5. During the year ended 31 October 2025, the Trustees continued to pursue these charitable purposes through the operation and improvement of Bridge End Outdoor Centre. the caravan and camp site, and the marina. This report recoros 3 positive year for Bridge End Outdoor Centre, marked by continued community use, significant investment in improvements to the Centre and marina. and ongoing work to strengthen the charity's facilities, activities and plans. Governance and Trustees: The charity is governed by its Constitution. The Trustees are responsible for the strategic direction, oversight and governance of the charity, including ensuring that its attivities remain consistent with its charitable purposes and that resources are applied in support of those purposes. Facilities and Operations At the Centre buildin& a major renovation programme undertaken in the first half of 2025 was followed by substantial maintenance work over the winter. much of it carried out by volunteers. At the caravan and camp sites. the outdoor areas were improved through the installation of a new water heater and improved lighting. At the marina, annual maintenance and safety work was completed alongside important mprovements. These included the replacement of mooring chains, the renewal of worn pontoon components. improvements to access walkways, and the application of protective treatments. Together, these works are expected to reduce repeat maintenance in future years. Communities Served The Centre welcomed a wide range of users, including schools, youth groups, outdoor activity groups. families, community organisations, visitors and event groups. The marina also continued to be well used by local berth-holders. visiting boats, and kayaking groups, paddle-boarders and sea swimmers. This breadth of use reflects the charity's public benefit by widening access to outdoor, educational and community facilities for the Shetland community and beyond. Regular visits by a local mobile sauna company attracted additional users to the marina and proved to be a popular addition to the facilities on offer. Page I
Bridge End Outdoor Centre ort ofthe Trustees forthe Year Ended 31 Ortober 2025 Financlal Revlew During the year ended 31 October 2025, the charity continued to apply its resources to the operation, maintenance and improvement of Bridge End Outdoor Centre, the caravan and camp sites, and the marina. The Trustees consider that this expenditure supported the charitws charitable purposes by maintaining safe. affordable and accessible facilities for community. educational, outdoor and marine use. Income was generated through group bookings of the Centre, caravan and campsite pitches, and marina berth rentals, along with wind turbine electricity exports, fundraising events and community support through donations, both financial and in-kind. Expenditure was focused on maintaining safe. accessible and affordable facilities. including renovation, repair and safety works. Four major projerts were undertaken during the year= Centre Building Refurblshment- £14,400 This included redecoration, new floorin& furniture, lighting and soft furnishings. Marina Access Track Upgrade- £7,4(X) . The access was upgraded to reduce ongoing maintenance works in future. Marina Refurbishment- £12,200 Shackles, chains, U-bolts, gratings. and rollers were renewed. Wlnd Turbine Renovation - £6,300 The foundations and key controls were replaced to allow turbine to continue operating. In each of the above projects, the additional investment required was funded from charity reserves. The Trustees are confident that this investment will support higher income andlor reduced maintenance costs over the coming years. The Trustees will continue to monitor income, expenditure and reserves carefully to support the charity's ongoing activities, meet maintenance commitments and plan responsibly for future development. The financial accounts should be read alongside this report for the detailed figures for the year. Reserves policy.. The Trustees aim to hold reserves at a level sufficient to support the charity's continuing operations, meet planned maintenance and repair commitments, and provide a reasonable contingency for unexpected costs or fluctuations in income. Reserves are reviewed bv the Trustees in the context of the charity's facilities, plans and financial commitments. Independent scrutiny: The financial accounts for the year ended 31 October 2025 should be read together with the independent scrutiny report prepared in accordance with the requirements applicable to the charity. Page 2
Bridge End Outdoor Centre Re ort ofthe Trustees forthe Year Ended 31 Ortober 2025 Plans and Priorities Looking ahead, the Trustees intend to build further on the charitws educational and environmental work, including collaboration with a local marine biologist to provide resources for local schools, groups and families. A programme of fundraising attivities is planned to help fund this on80ing work. The overall aim is to widen access to the outdoors, both on land and at sea, encourage greater understanding of the natural world, and strengthen community bond5. Acknowledgements The Trustees wish to record their sincere thanks to the Onslte Operations Team. volunteers, supporters, guests and marina berth-holders. Their time, commitment and support, together with the support of the wider community and local businesses, continue to make a significant contribution to the chariws work and the benefits it provides to the communities it serves. Trustee Responsibilities The Trustees are responsible for preparin8 the annual report and financial accounts in accordance with the charity's governing document and applicable charity accounting requirements. The Trustees have reviewed the charity's activities and financial position for the year ended 31 October 2025 and consider that this report 8ives an appropriate account of the charit¢s work durin8 the year. REFERENCE AND ADMINisfRATIVE DETAILS Registered Charlty number SC016805 Principal address 8rid8e End Outdoor Centre Brid8e ErKI Burra Shetland ZE2 9LD Trustees & Date Appolnted l. David Robertson 2. Robbie Tulloch 3. Niall O'Rourke 4. David Coe 5. Chris Nicolson 6. Tom Robertson 7. John William Simpson 8. Michelle Forrester Appointed 21J)9 Appointed 2¢X)9 Appointed 2015 Appointed 2020 Appointed 2021 Appointed 2022 Appointed 2024 Appointed 2026 Approved by order of the board of trustees on 2* July 2026 and signed on Its behalf by: David Robertson (Chairman, Board of Trustees) Page 3
Bridge End Outdoorcentre Inde endent Examiner's Re ortto theTrustees of Brid e End Outdoor Centre SCIO I report on the accounts for the year ended 31 October 2025 set out on pa8es five to ten. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts (Scotlandl Regulations 2006 las amended). The charity's trustees consider that the audit requirement of Regulation Iollllal to Icl of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44{Illcl of the Act and to state whether particular matters have come to my attention. Basis of the independent examiner's report My examination was carried out in accordance with Regulation 11 of the Charities Accounts1Scotlandl Regulations 2006 las amenaedl. An examination includes a review of the accountin8 records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts. and seekin8 explanations from you astrustees concerning anysuch matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent examinerfs statement In the course of my examination, no matter has come to my attention: which gives me reasonable cause to believe that. in any material respect, the requirements to keep accounting records in accordance with Section 44llllal of the 2005 Att and Regulation 4 of the 2006 Accounts Regulations; and to prepare accounts which accord with the accountin8 records and to comply with Regulation 8 of the 2C(16 Accounts Re8ulations have not been met; or 121 to which, in my opinion. attention should be drawn in orderto enable a proper understandin8 of the accounts to be reached. Martin Tregonning Tregonning and Co Ltd Staney Brae Dunrossness Shetland ZE2 9JZ 2Y' July 2026 Page 4
Brid e End Outdt)or Centre SCIO Statement of Financial Artivities forthe Year Ended 31 October 2025 31-OLt-25 Unrestritted fund 31-0tt-24 Totsl Funds Notes INCOME AND ENDOWMENTS FROM Charitable income 48,085 45,095 5nvestment income 2,871 5.070 Total 50.956 50,165 EXPENDITURE ON Charitable activity Investment costs 81.291 11,085 1,520 93,896 43,246 5,823 Governance Costs Total 49,909 INCOMEIIEXPENDfTUREI 142.9401 156 Total funds brought forward 81.674 81.618 TOTAL FUNDS CARRIED FORWARD 38.734 81,674 Page 5
8ri e End Outdoor Centre SCIO Balan Sheet At 31 October 2025 31-Oct-25 Unrestricted Funds 31-0tt-24 Total Funds Notes FIXED ASSErs TangitrAe assets 28.577 33.346 CURRE1 AsSs Cash at bank and in hand 8,603 31,W9 Debtors 14.0 .603 45 CREDrfoRS Amountsfalling due wf(hin one year 18.7861 12.9601 CURRENfASSETS 6,817 42,(79 TOTALASSEYS LESSCURRENT LIABILMES 35.394 75.395 LONG TERM UABILMES NEfASSEfs AND UNRESTRicfED FUNDS 35,394 75,395 The financial statements were approved by the Board of Trustees on 2* July 2026 and were signed on its behalf by: David RObertn (Chairman, Board of Trustees) Page 6
8ri En entre sa Statements forthe YearEnded 31 Ortober 2025 AccovNnNG POUCIES 83sis of preparin8the financial statéments The financial Statèments of the charity, which is a public benefit entrty under FRS 102. have been prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reportin8 Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20151,. Financial Reporting Stsndard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities and Trustee Investment (Scotlandl Act 2LKIS. The financial stètèments have rieen prepared under the historical cost convention. Income All income is recognised in the Statement o Financial Artivities once the charity has entitlement to the funds. it is probable thatthe income will be received and the amount can be measured reliablv. Expènditurè Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure. it is probable that a tfansfer of economic benefits will bè required in settlement and the amount of the obli8ation can be measured reliably. Expenditure isaccounted foron an accruals basis and has been clèssified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headtn85 they have been allocated to artivities on a basis consistent with the use of resources. To[e Ilm 355ets Depreciation is provideo at the following annual rates in order to write off each asset over its estimated useful Fixtures and fftbngs - 25% on reduor¥ balan Marina Dets Marina berth holders are Ued a noTrtransferable linSe for the use of their berth. Berth-holders pay a nOn-fUndab1e deposit at the stsrt of their licen, which are twted as IrKomè tn the peri1 that they arise and form part of the charl5 brought forward reserves in subsequent periods. a license is surrendered and the l)erth in question is releL a ne•4 deposf( will be taken from the new berth-holder. If the new deposr( is equal to or greaterthan the previous deposr( heldfor that berth, the Charity will reimburse the previous berth-holderwith an amount equal totheirdepx>stt, and anyexce5s will be treated a5"Other income.. Ifthe new deposit is less than the pr$ deposit hdd ts that berth. the charity will wmburse the previou5 berth-holder n amount equivalent to the new deposrt. and no surplus ordeficit shall arise. The deposits are not refvndable in the normal course of operations, they hc4d r due date or interest obli8ations. and do not constitute a liability *n the event of the wndin8 UP the tharity. Taxation The Charity is exemptfrom tax on its charitsble acknvitses. Fund accountln8 Unrestritted funds can be used in accordance wth the tharitae objectives at the discretion of the tNstèes. Restricted funds can only be used for particular restrirted purposes within the objects of the charity. Restrittions arise when specified by the donor or whèn funds are raised for parti¢ular restrirted purposes. Further explanation of the nawre and pur of each fund ts indtsded in the notes tothe finanoal statements. Page 7
Brid e End Outd4xsr ntre SCIO Detailed S ment of Financial ivities for the Year Ended 31 October 2025 CHARifA8LE INCOME 31-Ckt-25 31-Oct-24 Accommodation Pitch hire Electricity Recharge Donations 24,574 7,126 2,416 170 30.392 1,613 580 Marina Other 13,129 670 12,510 INVErnENf INCOME 31Qrt-25 31-Oct-24 Turbine income 2,850 4.551 519 Intèrest income 21 871 EXPENDITURE ON CHARITABLE AcfMnES 314)ct-25 31-Oct-24 Administration 5,262 70 4,410 Rent Bank char8es Cleaning Refuse Collertion 1721 2.895 67 3.(X)5 Crown estate Depreciation Insurance 838 237 9.513 12,107 6.105 2,160 83 Light and heat Marketing Postage and stationery PrDfe5sional fees Rate5 and water Repairs Sundries 239 3.622 600 905 38.571 11,658 135 li Telephone and internet 2,821 1,675 74,610 43,246 Prlor Yèar VAT Adlustment 6.681 Total on Charitable Activitie5 Page 8
8rid e En ntre SCIO INVEsfMENT AcnvmES 31-0rt-25 31-Oct-24 Turbine maintenance Depreciation 5,262 GOVERPiANCE 31-0rt-25 31-Oct-24 Tre8onnin8 and Co Ltd 1,520 840 The governance costs for the year en(led 31 O¢tober 2025 include two yèars, professional fèes. 7. TRUSTEES, REMUNERATION AND BENEFffS Therè were no trustees. remuneration or other beneffts for the year ended 31 October 202512024.. nill. 8. TRUSTEES, EXPENSES There were no trustees, expenses paid forthe ye3rended 31 Ortober 202512024.. ntll. 9. TANGIBLE FIXEDAs Plant and FiKture5 Equipmerrt & IT machinery Fittings Totals cosr At l November 2024 3.091 76,381 Additions 977 1,886 At 31 Ortober 2025 977 73,290 78,273 DEPRECIATION At l November 2024 Charge foryear 40,760 5.823 2,275 594 43,035 6,661 244 At 31 October 2025 244 2.869 49,6% NET 8OOKVALUE At 31 October 2024 32,530 816 33,346 At 31 October 2025 733 26.707 1.137 28,577 Page 9
Brid e End OutdcK)r Centre SCIO Detailed Statementof FinanoalActwities for the Year Ended 31 October 2025 I DEBTORS: Amcxjpifs FALUNG DUE WIThIN ONE YEAR 31-Oct-25 31Qrt-24 Prepaid expenses 11. CREDITORS: AIAXINTS FAWNG DUE wrrHIN ¢JYE YEAR 31-Oct-25 31-Oct-24 Trade creditors Accrued Expen5e5 7.3( 1.480 359 2,960 8.786 3,319 RELATED PARTY DISCLOSURES The were no related partytransactics for yearended 31 Ortober 2025 other than listed below.. Five trustees, C Nicolson, D Coe, D Robert, R TulkKh and J W M Sirnp held berths at the mar¢na operated by 8rid8e End Outdoor Centre. These berths were rented w an arm's length basis the same terms and conditions as other berthholdèts. and the trLtstees in qL*stion fultydÈtlared their interest Three trustees were reimbursed a totsl ot £1,079.5512024= £nill in out-of-pocket expenses. Page 10