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￿ AsS￿s
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 RObert￿n (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 De￿ts
Marina berth holders are ￿Ued a noTrtransferable li￿nSe 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 peri￿1 that they arise and form part of the charl￿5
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 tharita￿e 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 FIXEDA￿s
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 partytransactic￿s 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