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← North Berwick Youth Project Limited

2025-07-31-accounts

NORTH BERWICK YOUTH PROJECT LIMITED (A charitable company limited by guarantee)

REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

Registered Company Number: SC194910 Registered Charity Number: SC020152

WHITELAW WELLS CHARTERED ACCOUNTANTS

NORTH BERWICK YOUTH PROJECT LIMITED

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

CONTENTS PAGE
Report of the Trustees 1
Independent Examiner’s Report 6
Statement of financial activities (incorporating the income and expenditure account) 8
Balance sheet 9
Notes to the financial statements 11

NORTH BERWICK YOUTH PROJECT LIMITED

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 JULY 2025

The Trustees, who are also directors for the purposes of company law, are pleased to present their report and financial statements of the charitable company for the year ended 31 July 2025.

The financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006, the Memorandum and Articles of Association, 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 objectives of the Charity are:

ACHIEVEMENTS AND PERFORMANCE

During the period the Project provided a drop-in service, a series of structured activities and arranged outings for the young people from the Hope Rooms. The Project also delivered activities outdoors and from the cluster Primary and High schools. Funding was continued during the year to employ a full-time Project Manager, a full-time Youth Work Co-ordinator and a full-time Specialist Youth Worker. Sessional staff members were employed for specific projects and drop-in work, on an ad-hoc basis.

The Trustees would wish to record their appreciation of the time and effort contributed by the volunteers. They would also like to thank members of staff for their valuable time and effort in furthering the aims of the project.

FINANCIAL REVIEW

During the year total income amounted to £298,755 (2024: £140,090) of which £232,130 was restricted (2024: £95,128) and £66,625 (2024: £44,962) was unrestricted. Total expenditure was £180,590 (2024: £146,994) of which £159,549 (2024: £107,321) was restricted and £21,041 (2024: £39,673) was unrestricted. The surplus for the year was £118,165 (2024: deficit of £6,904). At the balance sheet date, unrestricted reserves were £198,061 (2024: £29,516). There was a balance of £35,865 (2024: £86,245) in restricted funds. Total funds were £233,926 (2024: £115,761).

1

NORTH BERWICK YOUTH PROJECT LIMITED

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 JULY 2025

RESERVES POLICY

The Trustees plan to maintain a policy whereby the unrestricted funds not committed or invested in tangible fixed assets ("the unrestricted reserves”) held by the Charity shall be twelve months of expenditure which would equate to approximately £180,000 in General Funds. At this level the Trustees feel that they would be able to continue the current activities of the Charity in the event of a significant drop in funding. It would obviously be necessary to consider how the funding would be replaced or activities changed. At 31 July 2025, the unrestricted reserves, amounted to £198,061. The target is therefore met.

RISK MANAGEMENT

The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Association, and are satisfied that systems are in place to mitigate our exposure to the major risks.

PLANS FOR FUTURE PERIODS

The Trustees of North Berwick Youth Project remain committed to the charity’s core aim of supporting the wellbeing, personal development and life opportunities of young people in North Berwick and the surrounding area. In the coming period, the charity will continue to provide safe, inclusive and supportive youth work that responds to the evolving needs of local young people, particularly those who may experience barriers to participation, confidence or wellbeing.

The charity’s key objectives for the next period are to maintain and strengthen existing youth provision, expand targeted wellbeing and confidence-building activities, and ensure that services remain accessible, inclusive and relevant. Planned activities include the continuation of regular youth sessions, delivery of structured programmes focused on wellbeing, confidence and skills development, and partnership work with local schools, community organisations and statutory services. Where possible, the charity will seek to develop new initiatives that respond to identified local needs, including preventative and early-intervention work that supports positive mental health and resilience among young people.

From the Trustees’ perspective, the future direction of the charity is informed strongly by experience gained during recent years. Trustees have recognised the importance of flexibility in delivery, the value of trusted relationships with young people, and the increasing demand for support around wellbeing and confidence. Lessons learned from current and previous activities have highlighted the need to balance ambition with sustainability, ensuring that resources are allocated where they can have the greatest impact. As a result, the Trustees intend to prioritise projects that demonstrate clear outcomes for young people, effective use of staff and volunteer capacity, and alignment with the charity’s charitable purposes.

In allocating resources for future periods, Trustees will continue to focus on financial sustainability, staff and volunteer development, and effective governance. Funding efforts will concentrate on securing a balanced mix of grants, partnerships and community support to underpin core activities, while allowing for measured growth where resources permit. The Trustees believe that by building on existing strengths, learning from past delivery, and maintaining a clear focus on the needs of young people, North Berwick Youth Project is well placed to continue delivering meaningful and positive impact in the years ahead.

2

NORTH BERWICK YOUTH PROJECT LIMITED

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 JULY 2025

STRUCTURE GOVERNANCE AND MANAGEMENT

Governing document

The organisation is a charitable company limited by guarantee, incorporated on 1 April 1999 and registered as a Scottish charity by the Office of the Scottish Charity Regulator. The charitable company was established under a Memorandum of Association which sets out the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the charitable company being wound up members are required to contribute an amount not exceeding £1 to any deficit arising.

Appointment, induction and training of Trustees

The trustees (who are also directors for company law purposes) are appointed by the members of the company. Under the Articles of Association there should be no less than three trustees, with no maximum number.

Trustees are recruited by the Board as it considers necessary to enhance and replenish its expertise. New trustees will receive induction from the Chair and will be given appropriate training in governance.

At the first and each successive Annual General Meeting one-third of the Trustees shall retire from office. The retiring Trustees this year were Lisa McLure, who stepped down and was eligible to be re-elected, which she was. Tracy O’Connor, Ian Watson and Lesley Kay resigned. Other appointments and resignations are listed on page 4. Larissa Neri resigned as Chair on 10 November 2025 but remained on the Board of Trustees. On 9 February 2026, Larissa Neri and Susan Spence were elected as Co-Chairs, and Lisa McClure re-elected as Vice Chair.

Organisational Structure and remuneration

Trustees take overall financial and strategic planning responsibility. Trustees meet at least four times a year in line with the Articles of Association, to oversee the operation of the charitable company and determine its strategic direction and policies. The day-to-day management is the responsibility of the Project Manager, who is accountable to the Chair.

The trustees consider the key management personnel of the charity to be the Project Manager. The pay of all staff is reviewed annually by the board and normally increased in accordance with average earnings.

3

NORTH BERWICK YOUTH PROJECT LIMITED

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 JULY 2025

Charitable company information

Charity name

North Berwick Youth Project Limited

Registered Company Number SC194910

Registered Charity Number

SC020152

Trustees

Larissa Neri Susan Spence Lisa McLure

Co-Chair (from 09/02/2026, Chair until 10/11/2025) Co-Chair (from 09/02/2026) Vice Chair

Keith Lawson Catherine Galloway Kirsty Quinn (appointed 11/08/2025) Ian Watson (resigned 10/11/2025) Diann Govenlock (appointed 04/12/2025)

Lesley Kay (resigned 22/09/2025) Daisy Elder (resigned 22/09/2025) Tracey O’Connor (resigned 10/11/2025) Gillian Casson (appointed 04/12/2025) Laura Dickson (appointed 29 January 2026)

Company Secretary Catherine Galloway

Treasurer

Keith Lawson

Key Management Personnel

Lauren Cowie

Project Manager

Operation address and Registered Office

Hope Rooms 34 Forth Street North Berwick East Lothian EH42 1EH

Principal Bankers Bank of Scotland 44 Court Street Haddington EH41 3NP

Independent Examiner

Louise Presslie CA The Lighthouse Heugh Road North Berwick EH39 5PX

4

NORTH BERWICK YOUTH PROJECT LIMITED

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 JULY 2025

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

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

Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of the affairs of the charitable company and of the incoming resources and application of resources, including income and expenditure, for the financial year.

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

The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities & Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The trustees are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the 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) and in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small entities.

Approved by the board of trustees on 23 March 2026 and signed on its behalf by:

Len

Larissa Neri Trustee

5

INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS OF

NORTH BERWICK YOUTH PROJECT LIMITED

FOR THE YEAR ENDED 31 JULY 2025

I report on the accounts for the year ended 31 July 2025 as set out on pages 8 to 21.

Respective responsibilities of the Trustees and the Independent Examiner

The charity’s Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity’s Trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Charities Accounts (Scotland) Regulations 2006 (as amended) does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting 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 seeking explanations from the Trustees concerning any such 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 in the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention other than as noted below:

have not been met; or

The matters that have come to my attention are as follows:

6

INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS OF

NORTH BERWICK YOUTH PROJECT LIMITED

FOR THE YEAR ENDED 31 JULY 2025

i ave

Louise Presslie C.A. Whitelaw Wells Chartered Accountants The Lighthouse North Berwick EH39 5PX

23 March 2026

7

NORTH BERWICK YOUTH PROJECT LIMITED

STATEMENT OF FINANCIAL ACTIVITIES

(incorporating the Income & Expenditure Account)

FOR THE YEAR ENDED 31 JULY 2025

Unrestricted Unrestricted Restricted Total Total
Funds Funds 2025 2024
Note £ £ £ £
Income from:
Donations and legacies 2 9,628 - 9,628 10,389
Charitable activities 3 52,500 232,130 284,630 125,128
Other trading activities 4 3,871 - 3,871 3,689
Other income 55 - 55 169
Investments 5 571 -
 571
 715
Total 66,625 232,130
 298,755
 140,090
Expenditure on:
Charitable activities 6 (21,041) (159,549)
 (180,590)
 (146,994)
Total (21,041) (159,549) (180,590) (146,994)
Net income/(expenditure) 45,584 72,581 118,165 (6,904)
Transfers between funds 122,961 (122,961)
 -
 -
Net movement in funds 9 168,545 (50,380) 118,165 (6,904)
Funds brought forward at 1 August 2024 29,516 86,245
 115,761
 122,665
Funds carried forward at 30 July 2025 198,061 35,865
 233,926
 115,761

The statement of financial activities includes all gains and losses recognised in the year. All of the activities of the company are classed as continuing.

The notes on pages 11 to 21 form part of these financial statements.

8

NORTH BERWICK YOUTH PROJECT LIMITED

BALANCE SHEET

As at 31 July 2025

Note
Fixed assets
Tangible assets
8
Current assets
Cash at bank and in hand
Debtors
10
Creditors:
amounts falling due
within one year
11
Net current assets
Total assets less current liabilities
Reserves
Unrestricted funds
12
Restricted funds
12		 2025
£
213,904
27,035
240,939
(7,013)		 2025
2024
£
£
-

-
224,670
-

224,670
(112,078)

233,926

233,926

198,061
35,865

233,926
 2024
£
3,169
3,169
112,592
115,761
86,245
29,516
115,761

The notes on pages 11 to 21 form part of these financial statements.

9

NORTH BERWICK YOUTH PROJECT LIMITED

BALANCE SHEET

As at 31 July 2025

The trustees are satisfied that the charitable company is entitled to exemption under section 477 of the Companies Act 2006 and that the members have not required the charitable company to obtain an audit of its financial statements for the year 31 July 2025 in accordance with the provisions in Section 476 of the Act.

The trustees acknowledge their responsibilities for:

The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by the board 23 March 2026 and signed on its behalf by:

==> picture [95 x 39] intentionally omitted <==

----- Start of picture text -----
Len
----- End of picture text -----

Larissa Neri Trustee

10

NORTH BERWICK YOUTH PROJECT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 July 2025

1. ACCOUNTING POLICIES

a) Basis of Accounting

The financial statements have been prepared in accordance with 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 (FRS102) (effective 1 January 2019) - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Assets and liabilities are initially recorded at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The Charity has taken advantage of the exemption from the requirement to prepare a Statement of Cash Flows as permitted under FRS 102 and the Charities FRS 102 SORP.

North Berwick Youth Project Limited meets the definition of a public benefit entity under FRS102.

The financial statements have been prepared on a going concern basis. The trustees have assessed the charity’s ability to continue as a going concern and they have reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Therefore, they continue to adopt the going concern basis of accounting. This assessment covers a period of at least 12 months from the date of signing of these financial statements.

b) Income

All income is included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

11

NORTH BERWICK YOUTH PROJECT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 July 2025

1. ACCOUNTING POLICIES (cont)

c) Expenditure

d) Tangible Fixed Assets and Depreciation

Assets are initially included at cost. The charity has the policy not to capitalise items under £250. Tangible fixed assets are depreciated on a straight-line basis over their estimated useful lives at the following rates:

e) Fund Accounting

Funds held by the charity are either in an unrestricted general fund, which can be used in accordance with the charitable objectives, designated funds or in restricted funds. Restricted funds can only be used for particular purposes as specified by the donor.

f) Cash and cash equivalents

Cash and cash equivalents include cash at bank and in hand. In the cash-flow statement, cash and cash equivalents are shown net of bank overdrafts, which are included as current borrowings in liabilities on the balance sheet.

g) Financial instruments

Financial instruments comprise financial assets and financial liabilities which are recognised when the charity becomes a party to the contractual provisions of the instrument. They are classified as “basic” in accordance with FRS102 and are accounted for at the settlement amount due which equates to the cost. Financial assets comprise cash, grants receivable and other debtors, and financial liabilities comprise the pension scheme creditor, accruals and other creditors.

12

NORTH BERWICK YOUTH PROJECT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 July 2025

1. ACCOUNTING POLICIES (cont)

h) Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transactions costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

i) Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

j) Judgements in applying accounting policies and key sources of estimation uncertainty

In the application of the charitable company’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.

In preparing these financial statements, the trustees have made the following judgements:

2. INCOME FROM DONATIONS AND LEGACIES

Unrestricted Restricted
Funds
Funds
£
£
Donations
9,628
-

9,628
-		 Total
2025
£
9,628
9,628		 Total
2024
£
10,389
10,389

Income from donations and legacies totalled £9,628 (2024: £10,389), of which £9,628 (2024: £10,389) was unrestricted and £Nil (2024: £Nil) was restricted.

13

NORTH BERWICK YOUTH PROJECT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 July 2025

3. INCOME FROM CHARITABLE ACTIVITIES

Unrestricted Restricted
Funds
Funds
£
£
Grants
East Lothian Council SLA
52,500
-
North Berwick Trust
-
47,729
BBC Children In Need
-
7,986
Co-Op
-
-
Young Start
-
33,626
East Lothian Council SYW
-
56,000
Cash for Kids
-
2,002
East Lothian Council Employability
-
12,141
East Lothian Council Holiday Hunger
-
2,000
Better Breaks
-
49,806
Friends of Edington Hospital
-
19,840
Stella Moffat Trust
-
1,000
52,500
232,130
 Total
Total
2025
2024
£
£
52,500
30,000
47,729
14,818
7,986
3,379
-
928
33,626
38,122
56,000
27,200
2,002
796
12,141
8,885
2,000
1,000
49,806
-
19,840
-
1,000
-
284,630
125,128

Income from charitable activities was £284,630 (2024: £125,128) of which £52,500 (2024: £30,000) was unrestricted and £232,130 (2024: £95,128) was restricted.

4. INCOME FROM OTHER TRADING ACTIVITIES

Unrestricted Restricted
£
£
Outings
3,871
-

3,871
-
 2025
£
3,871
3,871		 2024
£
3,689
3,689

Income from other trading activities was £3,871 (2024: £3,689) of which £3,871 (2024: £3,689) was unrestricted and £Nil (2024: £Nil) was restricted.

14

NORTH BERWICK YOUTH PROJECT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 July 2025

5. INCOME FROM INVESTMENTS

Unrestricted Restricted
£
£
Bank Interest receivable
571
-

571
-
 2025
£
571
571		 2024
£
715
715

Income from investments was £571 (2024: £715) of which £571 (2024: £715) was unrestricted and £Nil (2024: £Nil) was restricted.

6. EXPENDITURE ON CHARITABLE ACTIVITIES

Salaries (Note 7)
Staff & Volunteers’ Expenses
Fees and subscriptions
Outings & Transport
Activities
Miscellaneous
Staff Training
Insurance
Printing & Stationery
Telephone
Hall Hire
Repairs, maintenance and cleaning
Café Provisions
Bank charges
Depreciation of Equipment
Loss on disposal of fixed assets
Governance costs
Independent Examination fees		 Total
Total
2025
2024
£
£
133,305
107,078
2,386
1,091
3,122
1,722
19,430
16,550
12,098
11,561
1,080
1,020
-
840
410
370
383
514
757
510
1,392
2,478
575
-
-
243
83
400
745
517
2,424
-
2,400
2,100
180,590
146,994

Expenditure on charitable activities comprised of £21,041 (2024: £39,673) unrestricted expenditure and £159,549 (2024: £107,321) restricted expenditure.

15

NORTH BERWICK YOUTH PROJECT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 July 2025

7. STAFF COSTS

Salaries
Social Security costs
Pension costs		 2025
2024
£
£
114,078
92,348
10,489
7,245
8,738
7,485
133,305
107,078

No employee earned more than £60,000 in either the current or previous years. No trustee received remuneration during the current or previous years and no trustee expenses have been incurred. Key management personnel received total remuneration, including employers’ national insurance and employers’ pension contributions, amounting to £44,302 (2024: £41,167).

The average number of employees in the year was 7 (2024: 8).

8. TANGIBLE FIXED ASSETS

Fittings Equipment Total
£ £ £
Cost
At 1 August 2024 12,882 11,863 24,745
Disposals (12,882) (10,767) (23,649)
At 31 July 2025 - 1,096 1,096
Depreciation
At 1 August 2024 10,458 11,118 21,576
Charge for the year - 745 745
Disposals (10,458) (10,767) (21,225)
At 31 July 2025 - 1,096 1,096
Net book value
At 31 July 2025 - - -
At 31 July 2024 2,424 745 3,169

16

NORTH BERWICK YOUTH PROJECT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 July 2025

9. NET MOVEMENT IN FUNDS

9. NET MOVEMENT IN FUNDS
2025 2024
£ £
This is stated after charging:
Depreciation of tangible fixed assets 745 517
Independent examiner’s remuneration - previous - 2,100
- current 2,400 -
Loss on disposal of assets 2,424 -
**10. ** DEBTORS
2025 2024
£ £
Grants receivable 26,396 -
Prepayments and accrued income 639 -
27,035 -
**11. ** CREDITORS: Amounts falling due within one year
2025 2024
£ £
Accruals 3,060 2,100
PAYE/NIC 2,835 1,233
Other creditors 1,118 -
Deferred income - 108,745
7,013 112,078
Deferred income represents grants received or receivable.
Movements in deferred income during the year were as follows:
2025 2024
£ £
At 31 July 2024 108,745 102,640
Released to income (108,745) (102,640)
Deferred in the year - 108,745
At 31 July 2025 -
 108,745

17

NORTH BERWICK YOUTH PROJECT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 July 2025

12. MOVEMENT IN FUNDS

Balance at
1 August
2024
£
Restricted Funds:
Specialist Youth Work
28,000
National Lottery Young Start
33,626
YTR Employability
4,047
Go Beyond Breaks
20,572
Lead Youth Worker
-
Specialist Support
-
BBC – CIN
-
Holiday Hunger
-
Summer Holiday Programme
-
Residential Sailing Trip
-

Total restricted funds
86,245
Unrestricted Funds
General fund
29,516

Total funds
115,761
Balance at
31 July
Income Expenditure Transfers
2025
£
£
£
£
56,000
(28,000)
(56,000)
-
33,626
(33,626)
(33,626)
-
12,141
(12,141)
(4,047)
-
49,806
(22,927)
(20,572)
26,879
47,729
(39,013)
(8,716)
-
19,840
(19,840)
-
-
7,986
-
-
7,986
2,000
(1,000)
-
1,000
2,002
(2,002)
-
-
1,000
(1,000)
-
-



232,130
(159,549)
(122,961)
35,865
66,625
(21,041)
122,961
198,061



298,755
(180,590)
-
233,926

Purpose of restricted funds

Specialist Youth Work

A service level agreement with East Lothian Council to fund targeted youth work interventions by way of employing a Specialist Youth Worker in the North Berwick Coastal area. The SYW’s main role is to work in partnership with the North Berwick Coastal Ward schools to support young people with their learning and development through targeted 1:1 support and group work.

Young Start

This is a funding initiative through the National Lottery Community Fund which awards grants towards helping children and young people become more confident, which North Berwick Youth Project does through activities and interactions seeking to improve their physical, mental and emotional wellbeing.

Youth’s Taking Route (YTR) Employability

Funds awarded by East Lothian Council through a No One Left Behind Employability Grant, which enables the Charity to provide employability support for 48 young people, by way of personal & social development, pre-vocational training and assisting with job searches & applications.

18

NORTH BERWICK YOUTH PROJECT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 July 2025

12. MOVEMENT IN FUNDS (cont.)

Go Beyond Breaks

Grant awarded by Shared Care Scotland through the Short Breaks fund, to fund four weekend residentials for 8 young people with additional support needs (ASN) and disabilities in an activity centre, giving them experiences not normally available and giving carers respite. As part of this project the charity delivers once monthly weekend or evening activity days for young people with ASN and disabilities to provide regular short respite.

Lead Youth Worker

North Berwick Trust awarded a multi-year grant to fund a Lead Youth Worker post.

Specialist Support

Grant awarded by the Friends of Edington Hospital North Berwick to allow NBYP to fund a full-time Specialist Youth Worker for one year, and a Wellbeing Walks Support Worker for three years.

BBC Children in Need

Multi-year funding has been awarded to help fund a weekly youth club providing engaging and challenging activities and trips for young people with additional support needs, so they can have fun, try new things, grow in confidence and improve social skills.

Holiday Hunger

This grant awarded by East Lothian Council enables NBYP to provide financial support to disadvantaged children and young people in the North Berwick coastal area who have a lack of access to food and activities during the school holidays.

Summer Holiday Programme

Funds awarded by Cash for Kids to contribute towards the cost of running a 24 day Summer Holiday Programme for six young people each day. The programme covers a wide range of activities each day and also provides lunch for the young people.

Residential Sailing Trip

Funds awarded by the Stella Moffat Charitable Trust to enable ten young people and two youth workers to spend 5 days at sea working towards qualifications with the Royal Yachting Association Sailing qualifications. The trip was carried out in August 2024 and was additionally funded through various external fundraising events and carried out by the Ocean Youth Trust.

Transfers

Transfers have been made to correct accounting treatment from previous years in relation to income recognition.

19

NORTH BERWICK YOUTH PROJECT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 July 2025

12. MOVEMENT IN FUNDS (cont.)

Balance at
1 August
2023
£
Restricted Funds:
Specialist Youth Work
27,200
National Lottery Young Start
38,122
YTR employability
-
Go Beyond Breaks
-
Specialist Support
14,818
BBC Children In Need
-
Holiday Hunger
-
Easter Holiday Programme
-
Co-Op
-

Total restricted funds
80,140
Unrestricted Funds
General fund
42,525

Total funds
122,665
Balance at
31 July
Income Expenditure Transfers
2024
£
£
£
£
27,200
(26,400)
-
28,000
38,122
(42,618)
-
33,626
8,886
(4,839)
-
4,047
-
-
20,572
20,572
14,818
(27,362)
(2,274)
-
3,379
(3,379)
-
-
1,000
(1,000)
-
-
795
(795)
-
-
928
(928)
-
-



95,128
(107,321)
18,298
86,245
44,962
(39,673)
(18,298)
29,516



140,090
(146,994)
-
115,761

Purpose of restricted funds

Co-Op

Grant awarded to provide funding for the Drop-in and Gullane Youth Club

13. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted Restricted
Funds
Funds
£
£
Current assets
202,239
38,700
Current liabilities
(4,178)
(2,835)

Net assets at 31 July 2025
198,061
35,865
 Total
2025
£
240,939
(7,013)
233,926

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NORTH BERWICK YOUTH PROJECT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 July 2025

13. ANALYSIS OF NET ASSETS BETWEEN FUNDS (cont.)

Unrestricted Restricted Total
Funds Funds 2024
£ £ £
Fixed assets 3,169 - 3,169
Current assets 28,447 196,223 224,670
Current liabilities (2,100)
 (109,978) (112,078)
Net assets at 31 July 2024 29,516
 86,245 115,761

14. RELATED PARTY TRANSACTIONS

No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 102.

No one individual had control over the charity during either the current or previous year.

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