Trustees Annual Report including
Annual Receipts & Payments Accounts
for
St Abbs CommunityTrust SCIO
for the period
to 31st March 2025
Scottish Charity No: SC022555

Annual Report & Financial Statements for the year ending 31st March 2025
Scottish Gharity No SC022555
Index
Page 3
Reference & Administrative Information
Page 4
Trustees Annual Report:
Strurture Governance & Management
Objectives & Activities
Page 5-6
Achievements & Performance
Page 7
Financial Review & Statement of Trustees
Page8-11
Annual Accounts:
Page 7 Receipts & Payments Account
Page 7 Statement of Balances
Page 8-11 Notes to the Accounts
Page 12
Independent Examiners Report

Annual Rerxxl & FiroThiat ststwnents tr the year 31•1 2025
Reference & Administrathie Inft•rniation
St Abb5 o>mrr¥JTNty Tnjst SCIO
Charlty Name:
Scottish Charity No=
SC022555
The Charfties Principal Addres&.
Ebba Centre
st Abbs
Eyemouth
Berwickshire
TD14 5Pm
Charfties Tnstees on date of apwml i￿luding office Wd:
Names of other t￿￿t￿£ during the perlod:
Independent Examiner.
Banke￿.
Ihe Royal Bank of Scotland
32 Court street
Haddington
EH413NS

Annual Report & Finanoal Statements for the year ending 31st March 2025
Scottish Chanty No SC022555
Structure, Governance & Management
Governlng Document:
This SCIO was incorporated on the 05 January 2015 as a result of a Change to SCIO application by St
Abbs Community Trust SC022555, which was a Trust registered as a charity since 14 April 1994.
Trustee Recruitment & Appointment:
At each Annual General Meeting all of the charity trustees must retire from office - but may then be
re-elected. The board may at any time appoint any member to be a charity trustee. if they so qualify
under the terms of the governing document.
All members of this committee are the designate Trustees of the Charity.
Objectives & Activities
The Charities Charitable Purpose:
As set out in the 'Constitution' and The Charities and Trustee Investments(Scotland) Act 2005, the
purpose(s) of St Abbs Community Trust SCIO are the following:_
To promote the 8eneral good of the community in St Abbs and its environs and to assist the
work of statutory authorities and voluntary organisations in advancin8 education, furthering
health, social work and recreation.
To manage and maintain, on behalf of the community, all owned assets includin& the Ebba
Community Centre, putting 8reen, stores, steps and land.
Any other purpose that may reasonably be regarded as analogous to any of the precedlng purpose5.
Summary of the main activities in relatlon to these objectlves:
The charity's main activities in relation to the above are:
The employment and management of an Administrator to assist in the running of the Ebba
Community Centre and the fulfilling of financial and regulatory responsibilities
Utilisation of the Ebba Centre hall for village, charitable and commercial events.
Maintenance and support of a café facility Within the Centre.
Raising funds for Trust purposes through hall hire, café rental, grants and fund raising activity.
Facilitating Socal and external educational and recreational group activity.

Annual Report & Financial Statements for the year er¥J#ig 31 St March 2025
Swttish Charity No SC022555
Achievement & Performance to 31st March 25
The St Abbs Community Trust SCIO was estsblished to promote the well-being of the people of St
Abbs and the Trustees believe that the most important element in achieving this is the continued
protection of the Trust's assets of Ebba Centre, Putting Green, steps and land. The Ebba Centre is of
particular Importan￿ a5 it provides the Willage with leisure and educational opportunities through
the maintenance of a successful café and well*quipped hall.
The following sutnmarises Trust activity over the past finanaal year:
Hall usage between 1st April 2024 to 31st March 2025 was very varied and included a mix of
community, educational and commercial lets;
the monthly St Abbs drop-in lunch was hosted from November 2024 to April 2025,
monthly Community Council and Community Trust meetings,
General Election polling ststion
weekly yoga cla55es,
• churth services on the 5th Sunday of the month.
baby shower, wake. qulz nlghL birthday parties
• St Abbs Lifeboat and St Abbs Marine Station meetings, AGMS and fundrai5er5.
Berwtckshire Marlne Reserve 40th birthday celebration
Old School Cafe's monthly fish suppers,
the annual St Abbs Lifeboat Gala Day•
Coldingham Bay Working Group meetings, community shop meetings
Chrlstmas parties for local organi5ations,
the annual Christmas carol service,
monthly craft fairs from March 2024 to October 2024 and a pop-up shopping event,
motorbike rally
fieldtrlp5 for students from Edinburgh UnNersity. Roslin Institute and Edinburgh College of
Art.
The Putting Green reopened for the season from April to October 2024 and continues to be very
popular with local residents and visltors.
The Hall, Ebba Centre and Putting Green have continued to be well maintained and are in good
Serviceable condition for future activities.

Annual Report & Financial Statements for the year ending 31 si March 2025
Scottish Charity No SC022555
Achievement & Performance convd
The Trust works towards making a modest surplus in terms of income over expenditure to ensure
that a reserve of funds exists to meet ongoing repair, maintenance and improvement costs.
However, an excess of expenditure over income of £2,552.91 is shown in the accounts for the last
financial year.
Income is higher overall than 2023/24 due to increases in Cafe, Hall and Market rents and in car park
and bookshop donations. In addition, an interest payment has been received following the transfer
of funds to an interest-bearing account
Expenditure fell from 2023124 but Still resulted in an excess over income as stated above. This was
mainly due to the replacement of the Overhead Projector at a cost of £3.692.40.
The Trust receives no public funding and relies on Hall and Café rentals along with second-hand book
Sales, Putting Green donations and 8rants to provide the resources needed to maintain the Village
assets. The Trust's expenses are many and varied. These include property insurance, oil, electricity,
water rates, waste disposal, wages, payroll administration charges, accountancy and legal fees,
property and equipment repairs, car park repairs, replacement cafe, hall and office equipment
outSay, cleanin8 and pest control.
Maintenance, which is mainly carried out by Trustees and Members, includes the upkeep of the
Ebba Centre, buildings, café, grounds and car park, steps and pathways, putting green lawn mowers,
hut and putting surface. Achieving the above is the result of many hours of work by Trustees and
Members. who are all unpaid volunteer5.
The Trusvs finances are considered to be stable and at an appropriate level. However, major future
expenditure is possible. Much of the equipment, furniture. fixtures and fittings in the Ebba Centre
and Putting Green is over 14 years old.
The Ebba Centre building itself is many decade5 older with the ongoing maintenance challenge that
bring5.

Ann￿ Rel￿rt & F￿￿n[jaI sta￿￿rtS kn the year eThJnJ 31 Bl Marth 2025
ScA)ttish thrity No S(X)22555
Financial Revlew
Reserves are held to maintain the stsbaity of the Trust and its activities. Therefore It Is the aim of the
Trust to hold a minimum of 12 months running costs, approximatety lEtw￿n £30,0(X) - £35,0000 in
the bank account
Detsils of any deficit:
There was a flnancial deficit this financial year, the Trustees will continue to mt)nrtor.
Details of Donated Faalities & Ser%lces:
The Charity benefits from the time glven by all the Trustees to the runn￿8 of the Charity. induding
monitorin& supeNision and rneeting titrEs.
Statement of Trustees ResponsQ)ilities
The member5 of the tharity rnust prepare financia statements which we suffldent detail to enable
an apprecIatI￿ of the transartions of the Charity during the financial year. The mernbers of the
Charity are responslble for keepin8 proper accounting records whith. re(wesL must reflect the
finanaal position of the tharity at that tlme. Thi5 must be d(me to ensure that the financial
gt3tements complv with the thatities and Trustee Inve5trnent (Scotland) Act 2005, the Charittes
Accounts (Scotland) Regulations 2006.
They ale a150 responsible for safeBU2rding the assets of the Charity and must take reasonable steps
for the prevention and/or detertion of fraud and other irre8ularitie&
Approved by the Trustees and SiEned on their behalf by:

Annual Rewrt & Financial state￿Ents for the year endwB 31sI Marth ￿25
Scottish Charity No SC022555
Receipts & Payments Account
Year Ended 3131 March 2025
Restrlcted
Funds
Totsl
2024
Notes
Re5ts1Gtod
2025
Recelpts
Donab'ons
Receipts from Fund Raising Activrties
Other Gharitsblo Activities
Grants
Bank Interest
1.800.75
0.00 1,800.75
1.727.T4
0.00
0.00
0.00
0.00 13.388.46 12.150.99
0.00
0.00
1.000.00
0.00
170.66
0.00
13.388.46
170.66
Total Recelpts
15.359.87
0.00 15,359.87 14,878.73
Payments
Expenses from Fund Raising Adivibes
Expenses from Charttable Aclivibes
Independent Examination
0.00
0.00 17.737.78 20.48g.99
0.00
175.00
150.00
17,737.78
175.00
Total Payrnnts
17.912.78
0.00 17.912.78 20,639.99
Not R8coiptsl(Payrynents)
Transfer be￿n Ful￿$
(2.$52.91)
0.00 P,552.91) {5,761.26)
SurplusllDeficit) for Yèar
12.55?.91)
0.00 (2.552.91) (5,761.26
Statement of Balances as at
31•t March 2025
RestrfGted
Funds
Totsl
2025
Total
2024
Restricl•d
Balances at Start of Year
Su￿lUsI{DeficIt) for Year
43.597.81
12.552.91)
0.00 43,597.81 49,35g.07
0.00 (2,552.91) (5,761.26)
Balances at End of Year
41,044.9)
0.00 41,044.90 43.597.81
Other A55ets
See notes
£397.829 £406.691
Liabilities
No OutstsndirvJ LI2￿"11t￿S
Financial Stat
b the Charit and ¢1
prt n,n it£ bp.h2ff by:

Annual ReFth & Fwrarrfia stat￿nents year endrwJ 31sI March 2025
Notes to the Accounts
2025
2024
Donatlon5
1,002.27
554.85
170.62
Books
Gcncral Donatlons
Car Park t)onations
L168.52
351.76
280.47
£1.727.74
2,134.24
1,611.75
7,775.00
630.00
Puttlng Green
Hall Rent
Rental Intome - Cafe & Shed Rentsl
St Abbs Market
1.927.71
2.3(Kl.75
8.430.LXJ
730.(KJ
£￿388￿6
£12,150.99
Expenses from Charitable A¢Uvlry
0.00
1,043.45
0.00
2.670.48
5,155.00
0.00
Putting Green
Light Heat & Power
Charitable DOna￿on$
Exhibition Costs
Support Costs
Salary & Costs
Insurance
Membership
Professional Fees
Repair5 & Mainterhince
Pest Control
Wasto & Recydlng
Cleaning Costs
Water Rates
T.Èlephone
Printin& Posta8e & Stationery
6.742.63
2.OIL43
6,448.00
1.961.46
10.00
240.00
3,187.91
0.00
240.00
5.540.89
280.50
50.(M)
212.IX)
249.48
{472.50)
759.78
280.38
223.71
£17.737.78
£20089.99
fjrants
Berwickshire ACOL- Cost of Living Support Fund
1,000.00
£o.I
£i.000.(KJ

Annual Report & Financial Statements for the year ending 31st March 2025
S(x)thsh Charity No SC022555
Notes to the Accounts cnt'd
Tanglble Fixed Assets
FreelK)Id
Interest in land
Buildings
(in Heritage Assets)
Fixtures Fittlngs
& Equipment
Total
Costs
510 453
Depreciation
As at 31 March 2024
Charges for period
As at 31 March 2025
83,462
6,832
20,3(XJ
2,030
103,762
7,373
103 762
Net Book Value
As at 31 March 2025
394
83
397 829
Contingent Liabilities
In the event that the Trust sells the property acquired from the Scottish Borders Council. or
ceases to use the Community Centre for community benefit, the Council is entitled to claw back
amounting to the market value of the property at acquisition, of £163,(￿ plus reimbursement of
any grants received in respect of the property.
If the responsibilities for the property are transferred to a successor organisation, which would
continue the provisions of the property for the community benefit, the same claw back obligation
will applyto that organisation.
If the Trust sells the property and reinvests the proceeds into ￿placement premises for the
purpose of community benefit, the council shall not be entitled to claw back.
Trustee Remuneratlon and Related Party Transactlons
The Trustees did not receive any remuneration or expenses during the year.
Nature & Purpose of Funds
The statements of account for the year show the financial figures for the Charity. Any grants
received in anyfinancial year are restricte(J forthe sole use of the Charlty and its running costs.
The balance of funds at the year-end is made up of the following:
Royal Bank of Scotland - Acc 00181495
Royal Bank of Scotland - Acc 00129221
Petty Cash
30,170.66
10,799.25
74.99
Total Funds
£41,044.90
10

Annual Report & Financxal Ststements for the year ending 314 March 2025
SGOttssh Charity No SC022555
Notes to the Accounts cnt'd
Depredallon
DeP￿clatIon is provided on tsngible fixed assets 50 asto write off the c05t orvaluatiory less any
estimated residual value, overtheir expected Useful economic life as follows:
Property
196 straight line basis
Fixtures and ffttings th reducing balance basi5
11

Amual Report & Finarria statements ft)r the year ending 31st March 2025
scottish charity 140 SC022555
Independent Exam5nerf5 Report on the Accounts
Report to the trustees of St Abbs Community Trust SCIO
Registered charity number SC022555
On the accounts of the charity for the period to 31st March 2024
Set out on Pages 8- 11
Respective responsibilities of trustees and examlner
The charitrls trustees are responsible for the preparation of the accounts in accordan￿ with the
terms of the Charities and Trustee Investment (Scotland) 21X)5 Act and the Charities Accounts
(Scotland) Regulations 21X)6. The charity trustees consider that the audit ￿qUirement of Regulation
10{L) Id) of the Accounts Regulations does not apply. It is my resw)nsibility to examine the accounts
as required under sertion 44{1) (c) of the Art and to state whether particular matters have come to
my attention.
Basis of independent examinerfs statemwlt
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland)
Regulations 2CK)6. An exarnination 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 seeks explanations from the trustees Con￿rning
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 on the accounts.
Independent examinees ststement
In the course of my examination. no matter has coff* to my attention
which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with settion 44111 (a) of the 2005 Act and
Regulation 4 of the 2(￿ Accounts Regulations, and
to prepare accounts which accord with the accounting records and comply with Regulation g
of the 2CX)6 Accounts Regulations
have not been met. or
2. to which, in my opinion. attention should be drawn in order to enable a proper understanding of
the accounts to be reached.
12