CHARITY NUMBER: SC043597
THE FRASER CENTRE COMMUNITY TRUST
REPORT AND ACCOUNTS
YEAR ENDED
31 MARCH 2025

TIIF- FIIASF.R CF.NTRF. COMMVNITY TRUST
ANNUAL REPORT AND ACCOUNTS
YTr:AR F.NI)F.I) 31 MARCH 2025
CONTENTS
LEGAL AND ADMINISTRATIVE INFORMATION
TRUSTEES, REPORT
INDEPENDENT EXAMINER'S REPORT
STATEMENT OF FtNANCIAL ACTIVITIES
BALANCE SHEET
8- 13.
STATEMENT OF ACCOUNTING POLICIES & NOTES TO THE
ACCOUNTS

THE FRASF.R CF.NTRE COMMUNITY TRUST
ANNUAL IIEPORT
YEAR E￿DED 31 MARCH 2025
Page I
REFERENCE AND ADVIINISTRATIVE INFORMATION
Registered Charity Number:
SC043597
Board of Trustees .
Registered Office:
The Fraser Centre
3a Winton Place,
Trancnt
EH33 IAF
Senior staff member:
Advisors:
Bankers:
TSB,
Musselburgh,
Easi Loihian
Independent examiner:
4..1 I li,'Ii Sir¥LL.
Bonn)'rigg
EH192AA

TIIF. FIIASF.R CF.NTRE COMMUNITY TRUST
111.'I'()III' ()Tr" TIIE TRLISTEES
YF'AII L￿'DED 31 IMARCH 2025
Page 2
I h¢ Iru51ces present iheir annual report and the financial staiements for ihe year ¢nded 31 March 2025.
Compliance with existing law
'IhL' accounls comply wilh the requirements of the Chan'ties Accounts (Scotland) Regulations 2006 (&$
amLndcd) and arc in accordance with the constitulio
Conslitution
The charity commenced activities in November 201 l as an unincorporaied association and was regisiered
as a Scollish Charilable Association (S.C.l.O.) on 27 November 2012.
The charity Is governed by a Constitution which was updated on 4 July 2017.
Management struclure
The managemenl of the charity is under Ihe control of the tnislees, who organised the establishmenl of the
charily. Chief Executive Officer. David Orr, is responsible for the running of the charity and ils future
development, under the direction of the Irustees.
Chgrity status
The charity ffts recognised by H M Revenue & Customs in Scotland and by O.S.C.R. as having charitable
Slatus. Its charity number is SC043597
Purposes
The main purposes of the charity are the advancement of education, the advancement of citizenship or
communily development, the advancemenl of the arts. heritage, culture or science. Ihe provision of
recreational facililies with the object of improving the condilions of Ilfe for the local community.
Objects
The charity's objects are lo promote the Fraser Centre building in TTanent as a quality venue accessible to
the whole community wilhout distinction of seK or political, religio￿ or other opinions, by associating
the local aulhorilies, voluntary organisations and inhabitanls in a common effort to provide facilities in the
interests of social welfare for recreation or other leisure lime occupation.
Progress report
The Fraser Centre provides a leaming, development, arts and entertainment centre at the heart of the
community.
This financial year we have we have welcomed 49,323 visitors into the building through 2142 events and
activities. Our regular lets this year also rose from 34 groups weekly to a regular 40+ weekly. These
figures are significantly higher Ihan last years numbers and is leslament to the increased popularity of the
venue and ils need in the community.
We have continued to link up with our community partners such as Fareshare for ihe community pantry,
East Lothian Foodbank who have ulilised our spaces for meeting and iheir AGM through the year, VCEL
who h<ive held their annual volunteer awards at the venue and have helped us recruit volunteers for our
own activities, Area Partnership have funded and supported u5 through the year, Pennypit Development
Trust have given us nulrittonal advice for our very successful cookery classes for parents which were run
over 4 blocks spaced throughout the year.

I'IITr: Tr-IIA.SF.11 Cfr:%TRF. Cn.%l,MU.%ITY TRLST
IiTr'i'()Ii'i' i)b 'riiF. "fRLSTEF.¢i (continued)
YTr:AII Tr'liDTr:D 31 MARCH 2025
Page 3
()IliLr gruups who have used us this year have been: NHS. Edinbwgh Childrens Hospi￿ Charity (Tr
I laven), l)ort Seton Resource cen￿¢, East Lothian Play As￿latiOn. MYPAS. A12heimer Scoiland.
Carers of East Lothian, Can Do. Baby Blwm. churclL Alpha D&rKe. Yoga classth Genile Exercise
classes. Fleadway and Foreign Language cl&s%s.
Our own monthly programmes include cinemi New Age Kurlin& Arts and Crafts sessions Jigsaw swaps
and new evenls such &s Friendly Fridays, the Saturday sessions. Recruilrnent Fayre and The Wee Green
Feslival were introduced Ihis year and have been a greal success. Our parnierships provide Dementia
Friendly Café, Genile Exercise. Rooms are leased io provide spaces for groups with a focus on educatiorL
exercise and menlal healih and wellbeing. Our cafe is now open T￿daY to Saiurday offering a highly
accessible space for groups and individuals to gather.
Our original lon8-tem] rentsls are still with us and regularly request to hire additional spaces. The rental of
the oiher rooms is continuing to grow wilh a wide variety of regular users. It is pleasing io know the venue
is in demand and cusiomers relurn.
The Fraser Centre's ability lo meet community need is evidenl in the wide range of activities and events
Ihal have laken place throughoul the last year. Customer regularly give p)sitive feedback.
Our income is generaled ihrough rental and cafe and cinema sales. Grant funding remains our primary
source of income. We have had significant support from Investing in Communities Fund via the Scortish
Government {213 years)" The Nalional Loitery Community Fund (213 Years)
Additional funding h&s been received from the Mental Health & Wellbeing Fund: lowards our Community
Pantry and Cookery Cl&sses and Fa'side Area Partnership Health & Wellbeing Group (warm space). East
Loihian Council- One Council Find
Utility Costs have increased due to the volalility in the market. Usage has been monitored throughout the
year so accurate consumpiion has been recorded.
We have a greai slaff and volunteer team who are committed to ensuring The Fraser Centre is an inclusive
welcoming venue within the local Community. A huge thanks lo everyone who has worked incredibly hard
throughoul the year and to all of our slaff. volunleers. cuslomers, partners and funders.
Plan5 for the Future- 2025-2026
Grant fvnding we have been successful with:
Invesling in Communities Fund via the Scollish Government (year313)
The National Lottery Community Fund (year 313)
East Lothian Council: One Council Fund (Ill)
VCEL: Communities Mental Health and Wellbeing Fund
Additional funding applications will be made throughoul the year.

TIIF. FILISF.R CF.%TRE COIIIII"% ITY TRL"ST
RF-P()RT ()F TFIF. TRL(iTEES (CODtinued)
I'F.AR F"NDF.D JI IIARCII 2025
ge4
Tru51tt5 rnel willi
Ici anal) ￿ I￿orne and e.%￿rmallUre 2￿j io sei a b￿lge1 for ?O?j-?6. Prtce
IncrcLs¢5 Here agreed xross a range of services. ￿1$ proi'iding a monihlj financial utAJale to il
TTusiees ddailing income and Cl￿nd11Ure and C￿1)pan50n io projecled annual costs. ComFtlitiie reneii'al
05ts are being soughi for ￿lI]lIeS. irLsuranre and annual mainl¢nance conirdcts. Rcduclion of consumption
of p)Mer and consumables where possible. To anal) se cinem&caf¢ Tentsl spaces i￿0￿¢ and expendiiure
lo idcniif). arcas thai are running al profiLq055. To re-launch regular monthl), giving io increase donaied
income. To continue io improve our markding slralegy and grow our c￿￿Orner base.
Revie￿ ol financial pojitioo
The Siaicment of Financial Aciivilies Sho￿.5 Ihat ihere was a net surplu5 on unreslricied fvnds of £218
(20?4 - Surplus £17.248). After including Ihe balance broughl forward from last year the balance on
unreslriaed fun& carried foNard 15 £25.681 (2024 - £25.463).
Thcrc w&5 nel surplus on restricicd funds of£31.080 (2024 deficil- £3,578X after depreciaiion. leaving a
balance of £2,454.204 10 k camed fonvard.
The tolal fund5 under managcmcnt ai ihe end of Ihe year were £2.479.885 (2024- £2,448,587).
Rc5f r¥'cs pollcy
l-hL aciii'itiL's of Ihc charil). are principally funded on an annual basis by from funding agencies and
eamed income based on annual budgcls by the TnLStees. The Trust aims lo tnainiain a r¢sen'¢ fund lo
cover core expen￿5 for a 3-month period. Additional surplus funds achieved in the financial year are
carricd over lo ihe following year.
Risk management
Thc Management Board has considered the Jnajor risks to which the charity is exposed and has esthblished
sysiems to mitigate Ihose risks.
Trusl¢es' responsibilities in relation to the accounts
Charity law requires ilie trustees to prepare accounls for each financial year which give a true and fair
view ol Ihe financial activities of ihe charity and of lis financial posilion ai the end of thai year. In
preparing those accounts, the trustees are required io:
scILYl suilable accounting policies and apply them consistently.
observe Ihe meihods and principles of ihe Chariiies SORP;
make judgmenls and eslimates thal are reasonable and prudent;
prepare Ihe accounis on a going concern basis unless il is inappropriale to presume that the charity
will continue in operation.
The trustees are responsible for keeping proper accounting records which disc105e with reasonable
accurac> at any time ihe financial position of the charltv and enable them to ensure that the accounts:
,hich the). are responsible for preparing, compl) w'ith the Charilies and Trusiee Ini'estment (Scoiland)
Act 2005 and the Lhariiies Accounts (Scoiland) Regulations 2006 (as amended). The applicable law also
sets out Irustees responsibililies for safeguarding lh¢ assets of the charity and for taking reasonable steps
for the prevention and deiection of fraud and other irregularities.
Approval
This report ivas approved by the board of direciors and ir￿stee5 on
on its behalf by
fth- IÉC 2
025 and signed

Gener
Page 5
IYDEPEIDEINT EM.MLNER'S REPORT ON THE ACCOUNI TS
REPORT TO THE TRLISTEES OF
THE FELISER CENTRE COMMUNITY TRUST
(Registered charity number SC043597)
On the accounts of the charity for the year ended 31 March 2025,
set out on pages 6 to 13.
Respective responsibilities of trustees 2nd examiner
The charity's trustecs are responsible for ihe preparation of the accounts in accoTdance with
the iemis of the Charities and Trusiee Investment (Scoiland) Act 2005 and the Charities
Accounts (Scotland) Rcgulations 2006 (as amendcd). The charity truslees consider thai the
audit requirement of Regulation l O( l ) (a) (o (c) of the Accounts Regulations does not apply.
It is my responsibility to exarnine the accounts as required under section 44(1) (c) of the Act
and io statc whclhcr particular maltcrs havc come to my attention.
Basis of independent examiner's statement
My examination is carried out in accordance with Regulation I l of the Charities Accounts
(Scotland) Rcgulation 2006 (as arnended). 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
sccks cxplanalions from thc trustees concerning such matters. The procedures undertaken do
not provide all the evidence that would be required in an audil and. consequently. I do not
express an audit opinioii on the accounts.
Independent examiner's 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
requiremenis:
to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and comply with
Regulation 8 of the 2006 Accounts Regulations
have not been met, or
to which, in my opinion. attenlion should be drdwn in order to enable a proper
understanding of the accounts to bc rcachcd.
Signed:
Date:
19 December 2025
Boimyrigg
EH192AA
General

THE FRASER CEwfRE COMTrIUNITY TRUST
STATEMENT OF FINANCIAL ACTIVITIES
(inCOr￿rat1n£ Income & El￿ndIture AccouDI)
YEAR ENDED 31 MARCH 2025
PxEt 6
L'Drtstricted
Cunds
2025
Restritted
funds
202£
Tot*1 fuDds
Total funds
Year tndtd
2024
2025
Note
Jntome:
(iran15 and donatM)n5
Incomc from charitsble aciivitie5
Ini'estmcni tncome
106.560
201.838
1.375
36.896
143.456
201.838
1.375
133.076
164.399
Total in¢ome
309.773
36.896
346.669
297.844
Expenditure:
Expcndilure on chariiable aciivAies
309,555
5,816
315,371
284,174
Total expenditu
309.555
5.816
315.371
284.174
Net movement in funds before trdnsfers
218
31.080
13.670
Trnllsfets .
Gross trdnsfers beNeen fijtids
Net movemellt in Cunds for the year
218
31.080
31.298
13,670
Reconcili*tion of Funds
Total funds broughi forward
25,463
2,423,124
2.448,587
2,434,917
Total funds ¢anied fornard
25.681
2,454,204
2.479.885
2.448.587
The Siat¢mcnt of Financial A¢iivities includes all gary￿ and bss¢s in the year and therefore a Siatement of
RccogJ]ised Gains and Losscs has not been prepared.
AU of the atrM)ve amounts relate to continuing a¢iiviti¢s.

THE FRASER CENTRE COMMUNITYTRUST
BALANCE SHEET
31 MARCII 2025
Piee 7
Note
2025
2025
2024
TI￿gIble fjxed assets
2,330.007
2,313.431
CuTheMt ¥55¢ts .
Dcbiors
L&th ￿ bank & in hand
14.i79
142.901
10.369
131.443
Totxl ¢urnnt 4ss5¢ts
157,280
141,812
Liabblitits
Crcdilors . Amounts fullin8 du¢ within onc y
7.402
6.056
Net cunTht (liabilities) l assets
149.878
135,156
Net 455ets
10
?.479.885
2.448,587
Th¢ funds of the charity:
U[￿L"s[riLled income funds
Restriaed income fund5
25.681
2,454,204
25,463
2.423,124
Totsl ¢haritv futtds
2.479,885
2,448,587
Approi'ed by the Commillee on
aftd si￿ed on its Ethall" bi .
Tr¢2SUter .'

THE FRASER CENTRE Co￿[￿UNITy TRUST
OTES TO THE ACCOUNTS
YEAR ENDED 31 MARCH 2025
Page 8
I. GENERAL tNFORMATION
The charity is a regI￿ered charit). in Scotland and is incorporaied a5 a SCIO. The address of the
principal office is The Fraser Centre, 3a Winlon Place. Trdnent EH33 IAF.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with FRS 102, "Th¢
Financial Reporting Standard applicable in the UK and the Republic of Ireland" the
Statement of Recommended Praclice applicable lo charities preparing their accounts in
accordance with ihe Financial Reponing Stsndard applicable in the UK and Republic of Ireland
(FRS 102) (Charities SORP (FRS 102)) and the Charilies and Trustee Investment (Scotland) Act
2005 and ihe Charities Accounls (Scotland) Regulations 2006 (as amended).
The charity rneels ihe definition of a public benefit entity under FRS 102.
3 ACCOUNTING POLICIES
Basis of preparation
The financial slatemenls have been prepared on the hI￿Orical b&sis.
The financial stalements are prepared in sterlin& which is the functional currency of ihe entity.
Going concern
There are no material uncertainties Concerning the charity's ability to continue.
Disclosure exemptions
The eniity satisfies ihe ¢rileria of being a qualifying entity as deftned by FRS 102. As such,
advantage has been thken of ihe following disclosure exemption available under paragraph 1.12 of
TrRS 102-
(a) Disclosures in respect of financial insirumenis have noi been presented.
Judgments and key sources ofestimation uncertainty
The preparation of the financial statements requires management to make judgments, estimates
and assumptions thai affect the amounts reported. These estimates and judwents are continually
reviewed and are b&%ed on experience and other factors, including expectations of future events
Ihal are believed to be re&sonable in the circumstances.
Fund accounting
The charity h&$ both restrict¢d and unreslricted funds. Further details of each fund are disclosed in
Note 11.
Unrestricled general funds are funds which can b¢ used in accordance wilh the charitable
objects ai ihe discretion of the trustees
Reslricled funds are funds which can only be used for particular restricted purposes wiihin the
objecls of the charity. RestrictiorLS arise when specifled by the donor or when funds are raised for
particular restricted purposes.
Income
Grants and donations are accounted for when their receipt is probable. Grdnts received for capital
expenditure are credited to a restricted fund against which the depr￿latIOn of the relevant assets is
charged.
Resources expended
Resources expended are included in ihe Statement of Financia] Activities on an accruals basis,
when the liability has been legally inCu￿ed and the amount can be reliably Calculated. The charity
registered for VA T on l November 2017.

THE FRASER CENTRE COMMUNITY TRUST
NOTES TO THE ACCOUNTS
YEAR ENDED 31 MIlRCH 2025
Pagt 9
3 ACCOUNTING POLICIES (conlinued)
Charitable expenditure
Charitable expenditur¢ comprises those costs incurred by the charity in the delivery of its
activities and services to its beneficiaries. 11 include5 both costs which can bc allocaicd direcily to
such activities and ihose costs of an indirect nature necessary to 5UPPOrt them .
Fixed assets
Expenditure on fixed asset5 15 included in the Balance Sheet at cost. Depreciation is ¢harged at a
rate of 20 % of the c05t oncc the assets are broughi into use.
Funds
Funds held by Ihe charily are either:
Unrestricted general funds - these are funds which can be used in accordance wilh the charitable
objects at the discretion of the trustees
Restricted funds - these are funds which can only be used for particular restricted purposes within
Ihe objecls of the charity. Reslriclions arise when specified by the donor or when funds are raised
for particular restricted purposes.

THE FRASER CE￿ COiIIMUNrrY TRU
OTLS TO THE ACCOUNTS
YEAR ENDED 31 MARCH 2025
P*1¢ 10
4 tNCOME
Year ended
2024
20
un￿striCted
runds
2025
Restricted
funds
202
Totsl funds
Totjl funds
Grants *nd doo•lion$:
Easi Lothian Counc
iA)itrry' Main Grant
Scottith Governmeni
Fth)hub S¢oiland
Volun*er Centrc Ea￿ Lothian
CO-OP
CAroundwork UK
DonaiK)ns
Sprtr)gfKkl - musK ¢v¢nts & cquipmcnl
LIL Projects
8.826
40.OCK)
46,068
1.900
3.983
1.464
1.125
2.194
16.896
20.000
25.722
22.65J
50.(
48.192
46,068
1.9(Ki
3.983
1.464
1.125
2.194
6,613
2.480
1.363
.000
775
133.076
106,560
36,896
143.456
In¢ome Crom ¢h4rit*bl¢ *¢liviti
Caiering saks
.vcnl saks
Rcni re¢eiv¢d
108.556
28,106
65,028
108.556
28.106
65.028
89.239
16,196
58.964
Sundry incomc
148
201.838
148
201.838
InvesthKnl iiicome
Bank inlirrsl
375
.373
369
TOTAL INCOME
309 773
Prevlous ye*r 10th15
287.663
10.181
297.844

THE F714SER CEKfRE COMMUNfry TRusr
NOTES TO THE Accouwrs
YEAR ENDED 31 MARCH 2025
P*¥ell
5 EXPENDITURE ON CHARJTABLE AcfiviTIES
2025
Unrt5tricted
I￿ndS
Period ended
2024
2025
Restrided
fuLd5
2025
TotAI funds
Tot•1 fund$
Gross salar￿% penS￿n & Nl
Siaff iraining
Adv¢rtiSfA8
Ckantng
Cinema costs
Gcn¢ral expenx5
Food purchases
Hcat &
Insurance
IT SUp￿rt
Legal & prof¢ssi)nai charF5
Postsge. priniing & AatN)nery
Repatr5 & mainienanL%
Rent
T¢kphon¢
Tools & Equipmeni
Waier rates
l)cprccialk)n
Bank & card charges
A¢counian¢y (¢c
Independent examinatKsn
164.981
i.iio
246
IfA.981
138.721
246
1.160
26.155
9.103
34.636
23.583
4.003
3.285
1.238
2.043
22.400
8.028
28.820
25.274
3.935
2.579
26.155
9.103
34.636
23.583
4.003
3.285
918
15.577
918
15.577
1.350
21,675
1,624
,624
1.686
650
5.040
17.255
1.240
1.340
900
284.174
5.471
14.303
.550
850
5.471
20.119
1.550
850
1.000
315.371
5,816
309.555
5.816
Prnviou5 ye#r lot#ls
270.415
13.759
284.174
6 STAFF COSTS
2025
2024
Salary eosLS .
Gross Salar￿S- wrc stsff
Empk)yels n&K)nal ￿￿urance Costs
EmpitsymLni albwance
Emph)yeVs ￿ns￿)n co￿S
157.693
9,555
(5,0001
2.733
164,981
134,125
7.447
{5.0001
2.149
138.721
Averagr nutnbcr of cmpk))tts
17
13
No cmpk)ye¢ received remuneraTK)A in exLYss of £60,IXK> li the
No trusiee received remunerai¥)n or ￿1mb￿r5¢m¢nI of C￿￿5¢$ during the ￿rM)d.
Thc ioiai b¢n¢fits of key managemeni Pe￿nnel for the year was £39.17612024- £35.483).

THE FRLSER CEhTRE co￿l￿u￿￿y TRusr
liOTES TO THE ACCOL%TS
YEAR E%DED 31 MARCH 2025
Pate 12
7 TANGIBLE FIXED ASSETS
iAtsd &
buildinp
Furnitsrt &
Equipmeni
Toi*l
COST
Brou￿[ forward
Lwndriurc in )ear
Carrrd fon4ard
2.279.658
83.178
36.695
119.873
2.36? 836
36.695
2.399.531
2.279.658
DF.PRF.CIATION
Brouthi fornard
Chargc for year
Car￿d foNard
49.405
20.119
69.524
49.405
20.119
69.5?4
NET BOOK VALIJES
end of y¢ar
2.279.658
50.349
2.330.007
At s(art ofyear
2.279.658
33.773
2.313.431
8 DEBI'ORS
2025
2024
Trade debtors
Sundry debtors & prepayments
13.098
1.281
14.379
9.120
1.249
10.369
9 CREDITORS.. AMOUNTS FALLING DUE WITHfN ONE YEAR
AccrnaLs
VAT payabk
Sundry creditors
185
4,284
2.187
6.656
5.772
1.630
7.402
10 ANALYSIS OF NET PSSETS BETWEEN FUNDS
202
Unre51ricted
funds
202
2025
2024
Restricted funds Total Funds
Total Funds
Tan￿bte fLxed assets
Current Assc
Curreni Liabi]iiies
2.330.007
124,197
2.330.007
157.280
17.4021
2.313,431
141,812
16.656)
33.083
17.4021
25.681
2 454.204
2.479.883
2.448.587

THE FRASER CEiYfRE COMMUNTfY TRUST
NOTES TO THE ACCOUNTS
AR ENDED 31 MARCH 2025
Pagt 13
I I MOVEMENTS ON FUNDS
Balance At 31
mA￿h
2024
B*linee Al 31
M•r¢h
2025
Income
Expenditure
Gcncral
25.463
25.463
309.555
309.555
25.681
25.681
309.773
Rcslrict
Buikling Fund
Cincma ¢quipmeni fund
SaL7r￿'s Conlributw)n
Equipmenl
Tolal r¢strnied funds
2.408.285
14.839
2.408.285
45.919
36.896
5.816
2.423.124
36.896
5.816
2.454.204
Tothls al year end
2.448.587
346.669
315.371
2.479.885
URPOSE OF
BuiSJin8 Fund
This fund ts for the Budding Proj¢ci for whKh
ants have b¢¢n r¢¢eived from Vari)￿ thnors
Cinema equjpmenl fund
This fund is for cinema equipmeni for wh￿h
anls have been received from Va￿￿5 dorM)TS.
Salary ¢ontrfi)ut>)n
This fund i4 lo subsMIis¢ sala
Equipmcni fiu
This fimd is for thc uivesmicni in equipmeni for the Centre
12 SECURITY
Ther¢ is 8 bundard s¢¢urity over the prop¢rry in favour of Thc Bi8 Loiiery and £&￿ Lothith Coun¢iL
13 RELATED PARTY TRANSACTIONS
TheK. havc no reknied party transactK)ns li the yeAr M'hich rcquire dtsckjsure {2024 - None).