Docusign Envelope ID: 2442E173-440F-8A65-8098-59308958B3B4
_Scottish Charity No. SC040106 Scottish Company Registration No. SC351910_
**Sustaining Dunbar (a company limited by guarantee)**
Directors’ Report and Financial Statements _Year ended 30 November 2025_
Docusign Envelope ID: 2442E173-440F-8A65-8098-59308958B3B4
## Sustainin Dunbar g
**Contents of the Financial Statements** _for the year ended 30 November 2025_
||Page|
|---|---|
|Report of the Directors|1 - 4|
|Report of the Independent Examiner|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes to the Financial Statements|8 – 13|
Docusign Envelope ID: 2442E173-440F-8A65-8098-59308958B3B4
## Sustainin Dunbar g
## **Report of the Directors** _for the year ended 30 November 2025_
The Directors (who are also Trustees for the purposes of charity law) are pleased to present their report together with the financial statements of the company for the year to 30 November 2025.
## **Status of Charity and governing document**
Sustaining Dunbar (“the Trust”) is a company limited by guarantee (Number SC351910) with the liability of members limited to £1 each. The Trust is controlled by the terms of its Memorandum and Articles of Association and it is a registered Scottish charity (Number SC040106).
## **Registered Office**
27 High Street Dunbar East Lothian EH42 1EN
## **Objectives and aims**
The principal objects of the Trust, as stated in the Memorandum and Articles of Association are:
- to advance education and, in particular, to promote opportunities for learning for the benefit of the general public;
- to advance environmental protection and improvement in the community through the provision, maintenance and/or improvement of public open space, other public amenities and other environmental and regeneration projects (but subject to appropriate safeguards to ensure that the public benefits so arising clearly outweigh any private benefit thereby conferred on private landowners);
- to relieve those in need by the promotion of trade and industry within the community for the benefit of the general public;
- to encourage, stimulate and support volunteering, principally in the community; and
- to advance citizenship and/or community development (including the provision of civic responsibility and the promotion of the voluntary sector).
But such that the Trust shall do so following principles of sustainable development.
Sustaining Dunbar is a Community Development Trust and a member of the East Lothian Climate Network. Its aim is to bring people together to plan and start creating a positive and locally resilient future for the Dunbar and East Linton locality as we move away from reliance on fossil fuels and reduce our carbon and ecological footprints.
## **Directors and appointment of Directors**
Directors (also Trustees) J Bell J M McNamara Dr P Revell T Greene D Smeed M James S Wasser (resigned 21/06/2025) K Mcleod (resigned 10/07/2025)
Members of the Board of Directors are elected from the membership at the AGM. At each AGM one third of the Directors resign and are eligible for re-election. The Council may at any time decide to appoint a member of the company as a Director to fill a casual vacancy and also appoint a chairman and vicechairman from among their number. The maximum number of directors shall be ten; out of that number, no more than seven shall be Member Directors and no more than three shall be Co-opted Directors. The minimum number of Directors shall be no less than three, of whom a majority must be member Directors.
Page 1
Docusign Envelope ID: 2442E173-440F-8A65-8098-59308958B3B4
## Sustainin Dunbar g
## **Report of the Directors** _for the year ended 30 November 2025_
## **Achievements and performance**
Whilst our fifteen year ‘Local Resilience Action Plan’ (2010-2025) continues to provide a guiding framework for Sustaining Dunbar’s activities and priorities, we are now towards the end of the period, and much has changed (such as the Covid-19 pandemic).
We continue to engage with our members and other local stakeholders through a series of themed events, shared meals, films, climate cafes, discussions and workshops. New projects in 2025 included seeking to acquire Belhaven Community Garden (presently managed by agreement with NHS Lothian) through a Community Asset Transfer, provision of a Cargo Bike for short-term loans to encourage possible purchasers, the setting up of a volunteer run ‘community heat team’ to carry out thermal imaging surveys for households concerned about energy efficiency in the home and the ‘Rivers Project, a pilot project intended to help kickstart landscape scale nature restoration across the East Lammermuir area.
Our main volunteer project has been the continuing development of Belhaven Community Garden and orchard in the grounds of NHS Belhaven Hospital. This project continues to create a therapeutic Space – for peace and relaxation, for staff, patients, visitors and local people….a growing space –for herbs, flowers, fruit and vegetables, for anyone who wants to come together with others in a supportive, sharing environment….a learning space –for sharing practical food growing and land-care skills, for all ages and abilities. Problems with the Hospital’s water supply and subsequent disconnection of water from the garden meant a temporary suspension of activities by the local groups who had been using the garden, and once again we were unable to open our Apple Day to the wider public. Sales of organic fruit, vegetables and preserves to our Community Greengrocer and Wholefoods Shop continued, and our Juicing equipment was used by a variety of local fruit growers in and around Dunbar, East Linton and Tynninghame. With the closure of Belhaven Hospital, in 2024, when all patients were transferred we are now, as stated above, seeking to bring the Community Garden into community ownership so that it can continue to exist and further develop.
Carey Douglas, our Volunteer Coordinator, has continued running three garden outreach projects, supported by, among others, the Amos Trust and the Robertson Trust. These are: The Belhaven Green Team; Intergenerational Volunteering Belhaven Buddies and Beehive Buddies. Work on the Belhaven Brewery Garden has ceased, with the brewery not renewing their contract with us.
Strategic Involvement & Planning: Sustaining Dunbar continued to play an active role in ELCAN (East Lothian Climate Action Network) and the newly established East Lothian Climate Hub.
We continued active membership of Dunbar & East Linton Area Partnership and played an active role in developing the Local Place Plan.
We have continued to maintain and support the use of our ‘OurLocality’ web platform providing websites for local organizations and projects, strengthening local links and networks and contributing to our goal of building local resilience.
The River catchment Restoration Project aims to kickstart action to implement landscape scale restoration of biodiversity. We believe that landscape scale regeneration is essential for restoring biodiversity as well as for adaptation to climate change and reducing flood risk to downstream settlements (West Barns being particularly vulnerable). Our Pilot Project is exploring how landowners and members of the wider community can work together to restore biodiversity, to create a local landscape that is better adapted to climate change and in which opportunities for nature recovery are increased significantly. In June 2025 we received a small amount of funding (£13,500) from the Neighbourhood Ecosystem Fund to enable us to work in partnership with Forth Rivers Trust to make a start with mapping and to develop a programme of community engagement activities as a pilot for landscape scale restoration of habitats across East Lammermuir. This funding was matched by a grant from East Lammermuir Community Benefits.
Page 2
Docusign Envelope ID: 2442E173-440F-8A65-8098-59308958B3B4
## Sustainin Dunbar g
## **Report of the Directors** _for the year ended 30 November 2025_
## **Achievements and performance (cont’d)**
Climate Action East Linton (CAEL) set up various local projects, and continued tree planting at Twa Burns Wood.
The Fixing for the Future Project, now funded by the National Lottery, continued to expand its range of tools in the tool Library, runs various repair workshops and cafes.
Dunbar Bike Hub, based at Hallhill, has continued operating, following a successful bid to the Investing in Communities Fund. Working alongside The Ridge, activities include finding homes for donated bikes, training refugees and providing a drop-in workshop.
Sustaining Dunbar continued to support the Pledgehog project aiming to improve the local environment for hedgehogs to thrive.
The Coastal Connections project, initially ran through the summer of 2025, was an invitation to people to explore and connect with our coastal environments from the salt marsh of Belhaven Bay to the astonishing geology of Whitesands/Barns Ness. Activities included: rock pool guddles with the Countryside Rangers, meet the Kittiwake Warden and the kittiwakes too, a geology walk and discover what the shoreline can tell us about how our landscapes and environments were formed, and ‘Shore Lines and Tide Marks’ exhibition for John Muir’s Birthplace.
Wild about West Barns is an intergenerational community group celebrating all things WILD and WONDERFUL about West Barns. People came together in 2025 as a collection of local folk and neighbours keen to celebrate and look after West Barns’ unique history and landscape and share it with as many people as possible. Activities have included tree planting and a migratory bird walk.
Other ongoing projects include Insulate Innerwick – a research project to investigate the feasibility of a comprehensive retrofit and energy efficiency programme in a small rural settlement.
## **Future plans**
We will seek to acquire ownership of the Community Garden in Belhaven Hospital grounds.
We will continue to explore options for future community involvement in renewable energy generation and storage as well as support for energy demand reduction.
We hope to further develop the pledgehog project by encouraging hedgehog-friendly garden features and wildlife corridors. We will also seek to enable ambitious landscape scale projects to restore biodiversity through collaborative efforts between landowners/farmers and the wider community and, in March 2026, secured funding to recruit a project worker and enable the development of a portfolio of ‘shovel ready’, fundable, habitat enhancement and restoration projects
We will continue to liaise with groups and agencies to promote Community Development, resilience and sustainability.
## **Financial review**
## **Results for the year**
The financial statements for the year are set out in pages 6 to 12. The Statement of Financial Activities on page 6 reflects a surplus of £28,939 (2024: deficit of £630). Before fund transfers there was a deficit of £4,230 (2024: deficit £4,753) on the company’s general fund activities, a deficit of £364 (2024: deficit £364) on designated assets and a surplus of £33,533 (2024: surplus £4,487) on restricted funds. Total funds amounted to £89,061 (2024: £60,122).
Page 3
Docusign Envelope ID: 2442E173-440F-8A65-8098-59308958B3B4
## Sustainin Dunbar g
## **Report of the Directors** _for the year ended 30 November 2025_
## **Reserves**
The Directors have examined the charity’s requirements for reserves in light of the main risks to the organisation. A policy has been established whereby the unrestricted funds should be sufficient to allow the charity to explore new projects and apply for funding of the same. The Directors have set a target of £20,000 of unrestricted funds to allow the short-term costs of the charity to be met in the event of an unexpected funding shortfall.
The present level of reserves available to the charity of £13,003 is falling short of the target. The strategy is to continue to build reserves through planned operating surpluses.
## **Statement on risk**
The Directors plan to embark on a review of the major risks to which the charity is exposed. A risk register will be established and updated at least annually. Where appropriate, systems or procedures will be established to mitigate the risks the charity faces. The Charity has always had significant external risks to funding due to the reliance on grants for projects. This has been managed by the Directors and continues to be a risk but has led to the development of a strategic plan which will allow for the diversification of funding and activities. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff and volunteers. These procedures are periodically reviewed to ensure that they continue to meet the needs of the charity.
## **Small company provisions**
This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.
## **Signed on behalf of the Trustees**
## **J M McNamara**
_Trustee/Director_
Date: 29 May 2026
Page 4
Docusign Envelope ID: 2442E173-440F-8A65-8098-59308958B3B4
## Sustainin Dunbar g
## **Report of the Independent Examiner to the Trustees** _for the year ended 30 November 2025_
I report on the accounts of the charity for the year ended 30 November 2025 which are set out on pages 6 to 12.
## **Respective responsibilities of Trustees and examiner**
The Charity’s trustees (who are also the directors of the company for the purposes of company law) 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 trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations 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 statement**
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations (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 seeks explanations from the trustees concerning 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 view given by the accounts.
## **Independent Examiner’s statement**
In the course of my examination, no matter has come to my attention,
1. which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and
- to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended)
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.
**Jonathan N Innes FCCA** Managing Director
Innes & Partners Limited Chartered Certified Accountants
Innes House 18 Shairps Business Park Houstoun Road Livingston EH54 5FD
Date: 29 May 2026
Page 5
Docusign Envelope ID: 2442E173-440F-8A65-8098-59308958B3B4
## Sustaining Dunbar
Statement of Financial Activities (incorporating Income and Expenditure Account) For the year ended 30 November 2025
|**Notes**
**Income and endowments from:**
Donations
Charitable activities
**2**
**Total income and endowments**
**Expenditure on:**
Charitable activities
**3**
**Total expenditure**
**Net (expenditure)/income**
Transfers between funds
**11,12**
**Net movement in funds**
Total funds brought forward
**Total funds carried forward**
**11,12**
**Represented by:**
**Unrestricted funds**
**11**
_General_
**Designated Funds**
**11**
_Designated_
**Restricted funds**
**12**
_Community & Growing_
_Transition Scotland Support_
_Belhaven Community Garden_
_BCG Community Asset Transfer Project_
_CAEL_
_Community Energy Projects_
_Hedgehog Project_
_Cargo Bike_
_Dunbar Bike Hub_
_East Linton Tree Planting Project_
_Fixing for the Future_
_Treescape_
_Rivers Project_
_Community Heat Teams_
**Total funds**|**General**
**Designated Restricted**
**fund**
**fund**
**funds**
**£**
**£**
**£**
1,575
-
17,181
2,749
-
95,956
**4,324**
-
**113,137**
8,554
364
79,604
**8,554**
**364**
**79,604**
**(4,230)**
**(364)**
**33,533**
8,072
-
(8,072)
**3,842**
**(364)**
**25,461**
**9,522**
**364**
**50,236**
**13,364**
**-**
**75,697**
13,364
-
-
-
-
-
-
-
16,422
-
-
25
-
-
4,581
-
-
1,491
-
-
1,277
-
-
6,202
-
-
2,058
-
-
725
-
-
4,233
-
-
1,231
-
-
15,849
-
-
1,000
-
-
19,240
-
-
1,363
**13,364**
**-**
**75,697**|**2025**
**Total**
**£**
**18,756**
**98,705**
**117,461**
**88,522**
**88,522**
**28,939**
**-**
**28,939**
**60,122**
**89,061**
**13,364**
**-**
**16,422**
**25**
**4,581**
**1,491**
**1,277**
**6,202**
**2,058**
**725**
**4,233**
**1,231**
**15,849**
**1,000**
**19,240**
**1,363**
**89,061**|**2024**
**Total**
**£**
12,437
106,727
119,164
119,794
119,794
(630)
**-**
(630)
60,752
60,122
9,522
364
11,613
25
2,412
2,943
1,277
7,991
-
775
2,980
1,231
17,989
1,000
-
-
60,122|
|---|---|---|---|
The notes on pages 7 to 13 form part of these financial statements.
Page 6
Docusign Envelope ID: 2442E173-440F-8A65-8098-59308958B3B4
(Registered No: SC351910)
## Sustaining Dunbar
Balance sheet As at 30 November 2025
|**Notes**
**Fixed assets**
Tangible assets
**8**
**Current assets**
Debtors
**9**
Cash at bank and in hand
**Creditors: falling due within one year**
**10**
**Net current assets**
**Total assets less current liabilities**
**Net assets**
**Represented by:**
General fund
**11**
Designated fund
**11**
Restricted funds
**12**|**General**
**fund**
**£**
**-**
912
13,976
**14,888**
(1,524)
**13,364**
**13,364**
**13,364**
13,364
-
-
**13,364**|**Designated**
**Restricted**
**fund**
**funds**
**£**
**£**
-
-
**-**
-
-
81,802
**-**
**81,802**
**-**
(6,105)
**-**
**75,697**
**-**
**75,697**
**-**
**75,697**
-
-
-
-
-
75,697
**-**
**75,697**|**Total**
**2025**
**£**
**-**
912
95,778
**96,690**
(7,629)
**89,061**
**89,061**
**89,061**
**13,364**
**-**
**75,697**
**89,061**|**Total**
**2024**
**£**
364
724
62,386
63,110
(3,352)
59,758
60,122
60,122
9,522
364
50,236
60,122|
|---|---|---|---|---|
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
## Directors' responsibilities;
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of the accounts.
These financial statements have been prepared in accordance with the Charities SORP 2015 (FRS 102) and the provisions applicable to companies subject to the small companies' regime.
The financial statements were approved by the Board on 29 May 2026 and signed on their behalf by:
………………………………..
**J M McNamara** _Director (Chair)_
The notes on pages 7 to 13 form part of these financial statements.
Page 7
Docusign Envelope ID: 2442E173-440F-8A65-8098-59308958B3B4
## Sustainin Dunbar g
## **Notes to the Financial Statements** _for the year ended 30 November 2025_
## **1. Accounting policies**
## _**Accounting convention**_
The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Accounting and Reporting by Charities: Statement of Recommended Practice (Charities SORP (FRS 102)), the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
The financial statements are prepared on a going concern basis under the historical cost convention and are presented in sterling which is the functional currency of the charity.
The principal accounting policies adopted in the preparation of the financial statements are set out below. The charity constitutes a public benefit entity as defined by FRS 102.
## _**Basis of financial statements**_
The financial statements have been prepared on an accruals basis.
## _**Income and debtors**_
All income is recognised once the charity has entitlement to the income, there is sufficient certainty of receipt and it is probable that the income will be received, and the amount of income receivable can be measured reliably. Debtors are valued at cost at the period end and adjusted for any amounts considered to be unrecoverable.
## _**Expenditure and creditors**_
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 settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. All expenses, including support costs and governance costs, are allocated between the expense categories of the SoFA on a basis designed to reflect the use of the resource. Creditors are valued at cost at the period end and split between amounts due in less than one period and amounts due in more than one period.
## _**Tangible fixed assets**_
Fixed assets are included at cost. Depreciation is provided at a rate in order to write off each asset over its estimated useful life.
Plant and machinery 20% straight line Fixtures, fitting and equipment 20% straight line
## _**Taxation**_
The Charity is exempt from Corporation Tax on its charitable activities.
## _**Statement of Financial Activities**_
For the purpose of the Statement of Financial Activities as shown on page 6, funds are defined as follows:
_**Unrestricted**_ funds comprise income received for the objects of the company without further specified purpose and are available as general funds or are placed with designated funds which can be used for purposes in agreement with its charitable objectives.
## _**Designated**_ fund represents the value of fixed assets.
_**Restricted**_ funds comprise income which has been received for the objects of the company and specified for a restricted purpose within these objects by the donor.
Page 8
Docusign Envelope ID: 2442E173-440F-8A65-8098-59308958B3B4
## Sustaining Dunbar
Notes to the financial statements
For the year ended 30 November 2025
|**Charitable activities - income**
Project grants
Miscellaneous income|**General**
**Restricted**
**2025**
**2024**
**fund**
**funds**
**Total**
**Total**
**£**
**£**
**£**
**£**
-
89,732
**89,732**
96,619
2,749
6,224
**8,973**
10,108|
|---|---|
||**2,749**
**95,956**
**98,705**
106,727|
|**Charitable activities - expenditure**
Charitable activities
Income from charitable activities in 2024
restricted.|**Direct and**
**Staff**
**support**
**2025**
**2024**
**costs**
**costs**
**Total**
**Total**
**£**
**£**
**£**
**£**
55,258
33,264
**88,522**
119,794
was £106,727: £9,155 was unrestricted and £97,572 was|
||**55,258**
**33,264**
**88,522**
119,794|
|**Of which:**
Relating to unrestricted funds|_(note 5)_
_(note 7)_
-
8,554
**8,554**
16,253|
|Relating to designated funds|-
364
**364**
364|
|Relating to restricted funds|55,258
24,346
**79,604**
103,177|
## **Liability of Members**
The company is limited by guarantee, with the liability of each member limited to £1. There were 568 (2024: 584) members at year end.
|**Staff costs and numbers**
Contract workers|**2025**
**£**
**55,258**
**55,258**|**2024**
**£**
57,214
57,214|
|---|---|---|
The average number of employees during the year was nil (2024: nil). There are no employees receiving pay exceeding £60,000. 5 (2024: 5) contract workers were utilised during the year, costs are shown in note 5.
## **Transactions with Directors and related parties**
No Director received remuneration or expenses from the charity (2024: nil).
There were no transactions with related parties during the year. The Directors have no financial interest in the charity's surplus or assets and received no remuneration for acting in that capacity.
During the year donations received from trustees/directors totalled £144 (2024: £32), of which £115 was general (2024: £32), £nil was designated (2024: £nil), and £29 was restricted (2024: £nil).
Page 9
Docusign Envelope ID: 2442E173-440F-8A65-8098-59308958B3B4
## Sustaining Dunbar
Notes to the financial statements
For the year ended 30 November 2025
|**7. Direct and support costs**
Project and garden costs
Training, development and travel costs
Awards and grants
Miscellaneous expense
Rent and rates
Publicity and events
Insurance
Office and consumables
IT support
Legal and professional costs
Subscriptions
Independent Examiner's remuneration
Depreciation|**General**
**Designated**
**Restricted**
**fund**
**fund**
**funds**
**£**
**£**
**£**
588
-
2,848
25
-
21
-
-
-
200
-
534
205
-
685
-
-
-
2,548
-
74
2,563
-
737
372
-
-
40
-
19,447
489
-
-
1,524
-
-
-
364
-
**8,554**
**364**
**24,346**|**Total**
**2025**
**£**
**3,436**
**46**
**-**
**734**
**890**
**-**
**2,622**
**3,300**
**372**
**19,487**
**489**
**1,524**
**364**
**33,264**|**Total**
**2024**
**£**
7,766
-
2,042
694
973
42
2,313
878
366
45,489
201
1,452
364
62,580|
|---|---|---|---|
Support costs have not been separately identified as the trustees consider that there is only one charitable activity.
Expenditure on charitable activities in 2024 was £62,580: £8,656 was unrestricted, £364 was designated and £53,560 was restricted.
|**8. Tangible fixed assets**
**_Cost_**
At 1 December 2024
Additions
At 30 November 2025
**_Depreciation_**
At 1 December 2024
Charge for year
At 30 November 2025
**_Net book value_**
At 30 November 2025
At 30 November 2024
**9. Debtors: amounts falling due within one year**
Other debtors
**10. Creditors: falling due within one year**
Accrued expenses|**Plant and**
**machinery**
£
5,809
-
**5,809**
5,809
-
**5,809**
**-**
-
**General**
**Designated**
**Restricted**
**fund**
**fund**
**funds**
**£**
**£**
**£**
912
-
-
**912**
**-**
**-**
**General**
**Designated**
**Restricted**
**fund**
**fund**
**funds**
**£**
**£**
**£**
1,524
-
6,105
**1,524**
**-**
**6,105**|**Fixtures,**
**fittings and**
**equipment**
£
8,221
-
**8,221**
7,857
364
**8,221**
**-**
364
**Total**
**2025**
**£**
**912**
**912**
**Total**
**2025**
**£**
**7,629**
**7,629**|**Total**
£
**14,030**
**-**
**14,030**
**13,666**
**364**
**14,030**
**-**
364
**Total**
**2024**
**£**
724
724
**Total**
**2024**
**£**
3,352
3,352|
|---|---|---|---|
Page 10
Docusign Envelope ID: 2442E173-440F-8A65-8098-59308958B3B4
## Sustaining Dunbar
Notes to the financial statements For the year ended 30 November 2025
## **11. Unrestricted fund**
|**Unrestricted fund**
General fund
Designated fund
Total unrestricted fund
General fund
Designated fund
Total unrestricted fund|**Balance at**
**01.12.24**
**£**
9,522
364
**9,886**
**Balance at**
**01.12.23**
**£**
9,207
728
**9,935**|**Income**
**£**
4,324
-
**4,324**
**Income**
**£**
11,500
-
**11,500**|**Expenditure**
**£**
(8,554)
(364)
**(8,918)**
**Expenditure**
**£**
(16,253)
(364)
**(16,617)**|**Transfers**
**£**
8,072
-
**8,072**
**Transfers**
**£**
5,068
-
**5,068**|**Balance at**
**30.11.25**
**£**
**13,364**
**-**
**13,364**
**Balance at**
**30.11.24**
**£**
**9,522**
**364**
**9,886**|
|---|---|---|---|---|---|
_The General fund_ represents all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is restricted.
_The Designated fund_ represents the value of fixed assets.
|**12. Restricted funds**
Community & Growing
Transition Scotland Support
Belhaven Community Garden
BCG Community Asset Transfer Project
CAEL
Community Energy Projects
Hedgehog Project
Cargo Bike
Dunbar Bike Hub
East Linton Tree Planting Project
Fixing for the Future
Treescape
Rivers Project
Community Heat Teams
Wild about West Barns
Total restricted funds|**Balance at**
**01.12.24**
**£**
11,613
25
2,412
2,943
1,277
7,991
-
775
2,980
1,231
17,989
1,000
-
-
-
**50,236**|**Income**
**£**
33,859
-
3,370
10,812
-
-
3,991
-
2,211
-
28,790
-
28,500
1,554
50
**113,137**|**Expenditure**
**£**
(23,380)
-
(851)
(12,264)
-
(289)
(3,995)
(50)
(958)
-
(28,293)
-
(9,260)
(191)
(73)
**(79,604)**|**Transfers**
**£**
(5,670)
-
(350)
-
-
(1,500)
2,062
-
-
-
(2,637)
-
-
-
23
**(8,072)**|**Balance at**
**30.11.25**
**£**
**16,422**
**25**
**4,581**
**1,491**
**1,277**
**6,202**
**2,058**
**725**
**4,233**
**1,231**
**15,849**
**1,000**
**19,240**
**1,363**
**-**
**75,697**|
|---|---|---|---|---|---|
|Community & Growing
Transition Scotland Support
Belhaven Community Garden
BCG Community Asset Transfer Project
CAEL
Chicken Coop
Community Energy Projects
Hedgehog Project
Cargo Bike
Dunbar Bike Hub
East Linton Tree Planting Project
Treescape
Fixing for the Future
Connecting Dunbar
Total restricted funds|**Balance at**
**01.12.23**
**£**
18,534
25
2,783
-
1,701
606
13,419
(280)
-
-
500
-
13,528
1
**50,817**|**Income**
**£**
18,876
-
1,914
3,000
367
478
17,053
5,538
1,839
3,260
731
1,000
29,509
24,099
**107,664**|**Expenditure**
**£**
(22,790)
-
(1,985)
(57)
(791)
(1,143)
(21,412)
(5,441)
(1,064)
(280)
-
-
(24,017)
(24,197)
**(103,177)**|**Transfers**
**£**
(3,007)
-
(300)
-
-
59
(1,069)
183
-
-
-
-
(1,031)
97
**(5,068)**|**Balance at**
**30.11.24**
**£**
**11,613**
**25**
**2,412**
**2,943**
**1,277**
**-**
**7,991**
**-**
**775**
**2,980**
**1,231**
**1,000**
**17,989**
**-**
**50,236**|
|---|---|---|---|---|---|
Page 11
Docusign Envelope ID: 2442E173-440F-8A65-8098-59308958B3B4
## Sustaining Dunbar
Notes to the financial statements For the year ended 30 November 2025
## **12. Explanation of Funds (Continued)**
_The Community & Growing Project Fund,_ (previously Outreach Gardener) based at Belhaven Community Garden, aims to involve the wider local community in a range of growing activities, including schools, businesses and individuals. Individuals, groups and businesses will be encouraged to use and appreciate the benefits of green spaces, and be supported and educated in using, growing and selling plants. _The Transition Scotland Support fund_ represents funds held on behalf of community groups across Scotland that are affiliated to the Transition Network. _The Belhaven Community Garden fund_ represents grants received for development of the community garden from Cala Homes and Co-op Local Causes Fund. _The CAEL fund_ represents funds received for a range of community activities undertaken by Climate Action East Linton, including habitat restoration, phone box projects, educational meetings and carbon reduction projects. _The Chicken Coop fund_ represents funding contributed by participating families cooperative and held on behalf of the cooperatively run chicken coop project at Dunbar Grammar School. _The Community Energy Projects fund_ represent funds granted by Local Energy Scotland through the Scottish Government’s CARES schem for research into the potential for local energy storage based on use of a hydrogen electrolyser and into the potential for a community owned solar farm. This also includes _Insulate Innerwick,_ as well as plans to set up Renewable Energy generation for communtiy benefit. Insulate Innerwick is a reasearch project to investigate comprehensive domestic insulation in a small settlement. Dunbar's _Hedgehog Project_ aims to increase the hedgehog population by improving and linking habitats, and informing and motivating the local community about hedgehog-friendly practices. _The East Linton Tree Planting Project fund_ represents money collected by Climate Action East Linton (CAEL formerly called Melting Pot, a local Sustaining Dunbar group) to be spent on tree planting in and around East Linton. _The Fixing for a Future fund (previously CCF Fixing for the Future)_ is a National Lottery grant funded project comprising Fixing for the Future project, East Linton Tool Library and support to local reuse projects and related CAEL activities. _Connecting Dunbar_ is a project to produce plans improving active travel access across Dunbar. The project is currently funded by the Places for Everyone programme delivered by Sustrans Scotland, on behalf of Transport Scotland. _The Treescape fund_ represents funds held for a project to assist with greening Dunbar's urban Landscape. _The Cargo Bike fund represetns funds for_ providing a well-equipped cargo bike on short term loan to people considering buying a cargo bike for themselves. _The BCG Community Asset Transfer Project_ represents funds for activities in pursuit of aquiring the site of Belhaven Community Garden through a Community Asset Transfer. _The Dunbar Bike Hub_ based at Hallhill, has continued operating, following a successful bid to Investing in Communities Fund. Working alongside The Ridge, activities included finding homes for donated bikes, training refugees and providing a drop-in wokrshop. _The Community Heat Teams fund_ represents funds for trained volunteers carrying out Heat Loss Surveys of houses, and providing reports to occupants, covering Dunbar, Innerwick and East Linton. _Wild About West Barns_ is a project to engage and celebrate with community members in West Barns the local nature environment. Any shortfall will be underwritten from unrestricted funds. _The Rivers Project_ aims to kickstart action to implement landscape scale restoration of biodiversity, starting with watercourses.
## **13. Fund Transfers**
The main reason for fund transfers is to distribute percentages of funding and to cover increased costs or overspends. £300 was transferred from the Belhaven Community Garden fund to the general fund as a contribution to central expenses. Likewise, £1,500 was transferred from the Insulate Innerwick fund within the Community Energy Project, £1,300 transferred from Fixing for the Future fund and a total of £2,200 transferred from the Outreach Gardner fund within the Community & Growing fund, to the general fund as contributions to central expenses. £50 was transferred from the Belhaven Community Garden fund to the Outreach Gardener fund within the Community & Growing fund to cover the extra cost of the Beehive Nursery lawnmower. £1,743 was transferred from the general fund to the Hedgehog Project to cover the deficit on this fund. Likewise, £23 was transferred from the general fund to the Wild About West Barns fund to cover the deficit on this fund. The Belhaven Brewery project has now ended and the closing balance of £4,147 was transferred to the general fund. £867 was transferred from the general fund to the Fixing for the Future fund to reverse an historic duplicated transfer. £627 was transfered from the general fund to the Community & Growing fund to cover income allocated to the general fund. £319 was transferred from the general fund to the Hedgehog Project fund to cover income allocated to the general fund. £1,337 was transfered from Fixing for the Future fund to the general find to cover expenditure allocated to the general fund.
Page 12
Docusign Envelope ID: 2442E173-440F-8A65-8098-59308958B3B4
## Sustaining Dunbar
Notes to the financial statements For the year ended 30 November 2025
## **14. Statement of Financial Activities for the year ended 30 November 2024**
|**Income and endowments from:**
Donations
Charitable activities
**Total income and endowments**
**Expenditure on:**
Charitable activities
**Total expenditure**
**Net (expenditure)/income**
Transfers between funds
**Net movement in funds**
Total funds brought forward
**Total funds carried forward**
**Represented by:**
**Unrestricted funds**
_General_
**Designated Funds**
_Designated_
**Restricted funds**
_Community & Growing_
_Transition Scotland Support_
_Belhaven Community Garden_
_BCG Community Asset Transfer Project_
_CAEL_
_Community Energy Projects_
_Cargo Bike_
_Dunbar Bike Hub_
_East Linton Tree Planting Project_
_Fixing for the Future_
_Treescape_
**Total funds**|**General**
**fund**
**£**
2,345
9,155
**11,500**
16,253
**16,253**
**(4,753)**
5,068
**315**
**9,207**
**9,522**
9,522
-
-
-
-
-
-
-
-
-
-
-
-
9,522|**Designated**
**fund**
**£**
-
-
**-**
364
**364**
**(364)**
-
**(364)**
**728**
**364**
-
364
-
-
-
-
-
-
-
-
-
-
-
364|**Restricted**
**funds**
**£**
10,092
97,572
**107,664**
103,177
**103,177**
**4,487**
(5,068)
**(581)**
**50,817**
**50,236**
-
-
11,613
25
2,412
2,943
1,277
7,991
775
2,980
1,231
17,989
1,000
50,236|**Total**
**2024**
**£**
**12,437**
**106,727**
**119,164**
**119,794**
**119,794**
**(630)**
-
**(630)**
**60,752**
**60,122**
9,522
364
11,613
25
2,412
2,943
1,277
7,991
775
2,980
1,231
17,989
1,000
60,122|
|---|---|---|---|---|
Page 13