2025-08-31-accounts - The Bridge Community Project

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Docusign Envelope ID: 4B615239-C4A8-4E4E-9EAA-5BB3AF841BE1

Scottish Charity No . SC045049

The Bridge Community Project

Trustees’ Report and Financial Statements For the year ended 31 August 2025

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The Brid e Communit Pro ect g y j

Contents of the Financial Statements for the year ended 31 August 2025

	Page
Report of the Trustees	1 - 13
Report of the Independent Examiner to the Trustees	14
Statement of Financial Activities	15
Balance Sheet	16
Notes to the Financial Statements	17 - 27

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The Brid e Communit Pro ect g y j

Report of the Trustees for the year ended 31 August 2025

The Trustees are pleased to present their report together with the financial statements of the charity for the year ended 31 August 2025.

Registered address

Registered address Bankers Bridge Wellbeing Hub Virgin Money 20 Shairps Business Park Cairngorm House Houstoun Road Almondvale Boulevard Livingston Livingston EH54 5FD EH54 6QL

Status of Charity and Governing Document

The Bridge Community Project is established by Constitution. The legal form of the Charity is a SCIO (Scottish Charitable Incorporated Organisation) and it is a registered Scottish Charity (No. SC045049).

Aims and affiliation

The Bridge Community Project seeks to improve the everyday wellbeing of the people of West Lothian. We achieve this through providing practical and relational support to families and individuals.

Our core values reflect who we are and what we seek to do:

to be relational (ensuring our focus is always people not programmes or agendas);
to be inclusive (treating everyone equally with respect and dignity);
to aim for excellence (working to the highest possible standards in how we conduct relationships and how we use resources);
to be accessible (striving to ensure that everyone can access our services in ways that work best for them); and
to work in partnership (working with others wherever possible).

Appointment of Trustees and office bearers

The operations of the charity are managed directly by the trustees. New trustees are appointed by the existing trustees and are recruited from those who have shown interest in and understanding of the values and goals of The Bridge Community Project. They serve on a voluntary basis. The following acted as trustees of the charity during the financial year:

Kirsten Pringle (Secretary) Susan Baird (Appointed 7 November 2024) Gareth Booth (Appointed Trustee 7 November 2024 – Appointed Treasurer 27 May 2025) Kenneth Brown (Appointed Chair 27 May 2025) John Burgoyne Maria Lavery (Appointed 25 November 2024) Elaine Nisbet (Appointed 25 August 2025) Alistair Shaw Ronald Dick (Resigned 16 September 2024) Donald Forrest (Resigned as Chair and Trustee 26 May 2025)

Senior Management

The senior management team consists of: Chief Executive Officer Louise Carson (Appointed 6 October 2025) Siobhan Hossack (Resigned 23 May 2025) Interim CEO Alistair Shaw (Appointed 1 May 2025 – Resigned 15 July 2025) Maria Lavery (Resigned 20 October 2024) Business Development Manager Alan Davidson (Resigned 31 May 2025)

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The Brid e Communit Pro ect g y j

Report of the Trustees for the year ended 31 August 2025

Charitable Purposes

The Bridge Community Project was birthed out of a desire to bring about real, positive and lasting change to West Lothian. It has long been accepted that when crisis moments arrive in life for people in the West Lothian area that many are forced to access help through services elsewhere or to seek it in the private (feepaying sector). The Bridge seeks to bring these key services and the hope they provide closer to home. The Bridge Community Project seeks to improve the everyday wellbeing of the people of West Lothian. We do this by providing practical and relational support.

Chair of Trustees Report, Ken Brown

The Bridge Community Project exists to support people during times of crisis, recognising that the causes of crisis are often complex and that the impact on everyday life can be profound. The combined effects of the COVID-19 pandemic and the ongoing cost-of-living crisis continue to place significant financial and emotional pressure on individuals and families across West Lothian. As a result, the need for a listening ear, practical advice and emotional support remains high.

We are a local, grass-roots organisation that has grown alongside our communities to meet changing needs. Our work is rooted in strong relationships and a person-centred approach, offering practical support that addresses poverty, poor mental health, bereavement and isolation. Our interconnected services enable people to move flexibly between different types of support depending on what they need at each stage of their journey, always retaining control over their own decisions, progress and goals.

Responding to Need in a Challenging Environment

Over the past year, the Bridge has continued to operate in a challenging environment. Like many organisations in the support sector, we have faced increasing demand while working within limited resources. Changes across the local advice sector, including significant staffing reductions within councilrun services, have placed additional pressure on community organisations such as ours. Despite these challenges, we have continued to walk alongside individuals and families in crisis, adapting our delivery and, in some areas, extending our services to respond effectively to need.

This has been made possible through the professionalism, compassion and commitment of our staff and volunteers, and through the continued support of our funders, whose investment has allowed us to remain responsive in a rapidly changing context. We have also strengthened collaborative working with partner organisations across West Lothian, recognising that partnership is essential in addressing complex and growing need.

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The Brid e Communit Pro ect g y j

Report of the Trustees for the year ended 31 August 2025

Operational Impact Report

Connecting Home with Hope

This year’s impact report marks another significant chapter in our organisation’s journey. It has been a year of consolidation, growth, and renewed focus, made possible by the extraordinary dedication of our staff and volunteers. Their commitment continues to shape everything we do — from delivering vital support to individuals and families, to nurturing spaces where wellbeing, belonging, and connection can thrive. Our Wellbeing Hub has continued to flourish, strengthening its role as a welcoming and vibrant centre for community, personal growth, and positive change.

Our three core services have remained in high demand, reflecting the ongoing and evolving needs within our community. We have continued to walk alongside those we support, offering practical guidance and compassionate care during challenging times.

Partnership working remains central to our approach. By collaborating closely with local organisations — particularly across rural communities — we have strengthened our reach, enhanced our responsiveness, and ensured that support is tailored to the unique needs of the people we serve.

Following last year’s leadership transition, this year has been centred on strengthening our foundations and shaping a clear path forward. Under the leadership of our CEO, Siobhan, we have taken time to reflect, refine our priorities, and sharpen our strategic direction, ensuring we are well positioned to grow sustainably and respond confidently to the needs of our community in the years ahead.

As we look forward, we do so with clarity, confidence, and determination. Our focus remains on deepening impact, strengthening partnerships, and building a resilient organisation that can continue to meet the needs of our community. Thank you for your ongoing support as we move into this next chapter together.

Our Financial Wellbeing team have been able to support 117 individuals in a person centred way. An additional 47 individuals were supported through our Eat Well cooking sessions, building resilience and essential life skills, making up our total below of 164 people supported this year. We primarily worked with individuals living in rural areas and those experiencing mental health challenges, with many clients disclosing multiple areas of vulnerability.

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Report of the Trustees for the year ended 31 August 2025

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Report of the Trustees for the year ended 31 August 2025

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Report of the Trustees for the year ended 31 August 2025

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Report of the Trustees for the year ended 31 August 2025

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The Brid e Communit Pro ect g y j Report of the Trustees for the year ended 31 August 2025

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The Brid e Communit Pro ect g y j

Report of the Trustees for the year ended 31 August 2025

Funding

Many thanks to all our funders who have supported our work over the past year. A full list can be found in the accounts on note 4.

Thanks also to our Bridge Builders, individuals who give to our work on a monthly basis, without which we would not be able to offer the services that we do.

Contribution of volunteers

A valuable contribution is made by volunteers who assist the Trustees in the delivery of activities. Volunteers are a key part of our operations who support across the work of the Bridge Community Project. Volunteer roles are varied and include money advisors, support advisers, counsellors, Admin support and wellbeing practitioners. Without the ongoing support of volunteers the Bridge would not be in the position it is today.

Financial review

Principal sources of funding

Our main source of funding has been from grants. We have also seen an increase in donations to our counselling service and through renting rooms at our Wellbeing Hub.

Results for the year

The financial statements for the year are set out in pages 15 to 27. The Statement of Financial Activity on page 15 reflects a surplus of £17,480 (2024: deficit of £47,869).

Reserves

It is the policy of the charity to maintain unrestricted funds at a level which equates to approximately three months unrestricted expenditure that allows sufficient funds to enable the ongoing work of the charity to be maintained. The General Fund on page 24 at 31 August 2025 amounted to £61,250 (2024: £30,228), which is currently above the required level. The Trustees are working on ways to increase reserve levels. Restricted reserves amounted to £71,107 (2024: £81,976), designated reserves amounted to £165,709 (2024: £168,382) which relates to the net book value of fixed assets less loans due relating to those assets. The charity’s total reserves amounted to £298,066 (2024: £280,586).

Funds in deficit will be covered by future secured grant income that has not yet been received.

Remuneration

The charity sets remuneration for key management personnel by reference to external benchmarking.

Plans for the future

With the current cost of living crisis making a significant impact on people across our communities and the organisation, our focus over the coming year is to increase the capacity of our services and to explore and implement new income streams.

On behalf of the Trustees

Kenneth Brown Chair of Trustees

Dated: 5th March 2026

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The Brid e Communit Pro ect g y j

Report of the Independent Examiner to the Trustees for the year ended 31 August 2025

I report on the accounts of the charity for the year ended 31 August 2025 which are set out on pages 15 to 27.

Respective responsibilities of trustees and examiner

The Charity’s Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (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. 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

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 have not been met, or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Juan Herbst CA

Director

Innes & Partners Limited Chartered Certified Accountants

05.03.2026

Innes House 18 Shairps Business Park Houstoun Road Livingston EH54 5FD

Date: …… March 2026

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The Bridge Community Project

Statement of Financial Activities for the year ended 31 August 2025

NoteUnrestricted Funds £ Income Donations and Legacies 4 74,286 Charitable Activities 5 10,515 Total Income 84,801 Charitable Activities 6 72,025 Total Expenditure 72,025 12,776 Transfers between funds 12 15,573 Net Movement in Funds 28,349 Reconciliation of Funds Total Funds Brought Forward 198,610 Total Funds Carried Forward 12 226,959 Represented by: Restricted Income Funds - Unrestricted Designated Funds 165,709 Unrestricted General Funds 61,250 Total Charity Funds 12 226,959 Net income/(expenditure)	Restricted Funds £ 229,372 1,299	Total Funds Unrestricted 2025 Funds £ £ 303,658 27,500 11,814 11,755 315,472 39,255 297,992 49,386 297,992 49,386 17,480 (10,131) - 5,059 17,480 (5,072) 280,586 203,682 298,066 198,610 71,107 - 165,709 168,382 61,250 30,228 298,066 198,610	Total Funds Unrestricted 2025 Funds £ £ 303,658 27,500 11,814 11,755 315,472 39,255 297,992 49,386 297,992 49,386 17,480 (10,131) - 5,059 17,480 (5,072) 280,586 203,682 298,066 198,610 71,107 - 165,709 168,382 61,250 30,228 298,066 198,610	Restricted Funds £ 203,027 -	Total Funds 2024 £ 230,527 11,755
84,801	230,671	315,472	39,255	203,027	242,282
72,025	225,967	297,992	49,386	240,765	290,151
72,025	225,967	297,992	49,386	240,765	290,151
12,776 15,573	4,704 (15,573)	17,480 -	(10,131) 5,059	(37,738) (5,059)	(47,869) -
28,349 198,610	(10,869) 81,976	17,480 280,586	(5,072) 203,682	(42,797) 124,773	(47,869) 328,455
226,959	71,107	298,066	198,610	81,976	280,586
- 165,709 61,250	71,107 - -	71,107 165,709 61,250	- 168,382 30,228	81,976 - -	81,976 168,382 30,228
226,959	71,107	298,066	198,610	81,976	280,586

The notes on pages 17 to 27 form part of these accounts.

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The Bridge Community Project

Balance Sheet as at 31 August 2025

				Total	Total
	Note	Unrestricted	Restricted	Funds	Funds
		Funds	Funds	2025	2024
		£	£	£	£
Fixed Assets
Tangible assets	8	303,460	-	303,460	317,381
Total Fixed Assets		303,460	-	303,460	317,381
Current Assets
Debtors	9	2,054	-	2,054	1,774
Cash at Bank and in Hand		65,090	71,348	136,438	112,881
Total Current Assets		67,144	71,348	138,492	114,655
Liabilities
Creditors falling due within one year	10	18,174	241	18,415	13,215
Net Current Assets/(Liabilities)		48,970	71,107	120,077	101,440
Total Assets less Current Liabilities		352,430	71,107	423,537	418,821
Creditors falling due after more than one year	10	125,471	-	125,471	138,235
Net Assets	11	226,959	71,107	298,066	280,586
The Funds of the Charity
Restricted Income Funds		-	71,107	71,107	81,976
Unrestricted Designated Funds		165,709	-	165,709	168,382
Unrestricted General Funds		61,250	-	61,250	30,228
Total Charity Funds	12	226,959	71,107	298,066	280,586

The notes on pages 17 to 27 form part of these accounts.

The accounts were approved by the trustees on 5th March 2026 and signed on their behalf by:

Kenneth Brown Chair of Trustees

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The Brid e Communit Pro ect g y j

Notes to the Financial Statements for the year ended 31 August 2025

1. Accounting policies

Basis of preparation and assessment of going concern

The Bridge Community Project is a registered charity in Scotland. The address of the registered office is given in the charity information on page 1 of these financial statements. The nature of the charity’s operations and principal activities are included in the trustees’ report.

The charity constitutes a public benefit entity as defined by FRS 102. 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended) and UK Generally Accepted Accounting Practice.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

The Charity has taken advantage of the provisions in the SORP for charities applying FRS102 Update Bulletin 1 as published on 2 February 2016 and does not prepare a Statement of Cash Flows.

Fund accounting

Unrestricted funds are available for use at the discretion of Trustees in furtherance of the general objectives of the Charity.

Designated funds are unrestricted funds earmarked by Trustees for particular purposes.

Restricted funds are subject to restrictions on their expenditure by the terms on which Trustees solicited donations or by restrictions imposed by the donor.

Income recognition

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

For donations income is recognised normally on receipt. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled

Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

Government Grants

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The Brid e Communit Pro ect g y j

Notes to the Financial Statements for the year ended 31 August 2025

Expenditure recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

Expenditure on charitable activities includes costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them; and
Other expenditure represents those items not falling into the categories above.

Donated services and facilities

Donated professional services and donated facilities are recognized as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of the economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. No amount is included in the financial statements for volunteer time in line with the SORP. Further detail is given in the Trustees’ Annual Report.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised as expenditure in the period of receipt.

Tangible fixed assets

Fixed assets are capitalised at cost where the value is greater than £500 less accumulated depreciation and accumulated impairment losses. For property assets, an impairment review is performed each year. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the costs, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Office equipment 20% per annum straight line Property improvements 5%, 10% and 20% per annum straight line Freehold Property 2% per annum straight line

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements and have taken into consideration reasonably foreseeable downside scenarios. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

Pensions

Employees of the charity are entitled to join a defined contribution pension scheme. The charity’s contribution is restricted to the contributions disclosed in note 7. The costs of the defined contribution scheme are included within charitable expenditure.

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The Brid e Communit Pro ect g y j

Notes to the Financial Statements for the year ended 31 August 2025

2. Judgements in applying policies and key sources of estimation uncertainty

In preparing the financial statements, management is required to make estimates and assumptions which affect reported income, expenses, assets, and liabilities. Use of available information and application of judgement are inherent in the formation of estimates, together with past experience and expectations of future events that are believed to be reasonable under the circumstances. Actual results in the future could differ from such estimates.

The Trustees are satisfied that the accounting policies are appropriate and applied consistently. Key sources of estimation have been applied in determining the depreciation rates which have been deemed to be appropriate for the class of asset.

3. Related Party Transactions and Trustees’ Expenses and Remuneration

There were no transactions with the Trustees, and no remuneration nor expenses were paid to the Trustees, during the year ending 31 August 2025 (2024: nil).

There were no transactions with the related parties during the year ending 31 August 2025 (2024: nil).

Key management personnel are considered to be the Trustees and the senior management team, as noted on page 1. The senior management team was restructured in 2024 and consists of the CEO/Interim CEO and the Business Development manager. Key management personnel received remuneration of £15,049 (2024: £38,789) during the year.

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The Bridge Community Project

Notes to the Financial Statements for the year ended 31 August 2025

4. Donations and Legacies

Unrestricted Funds £ 3,768 600 25,496 4,922 39,500	Restricted Funds £ 925 - (545) - 228,992	Total Funds 2025 £ 4,693 600 24,951 4,922 268,492	Unrestricted Funds £ 3,597 600 17,528 4,775 1,000	Restricted Funds £ 50 - (15) - 202,992	Total Funds 2024 £ 3,647 600 17,513 4,775 203,992
74,286	229,372	303,658	27,500	203,027	230,527
	Restricted Funds £ 12,648 35,867 5,000 15,000 1,000 20,000 500 5,013 - 2,319 3,000 20,000 40,000 4,000 6,447 39,052 (1,500) - - 3,000 17,646 - - - - - - - - - - - -	Total 2025 £ 12,648 35,867 5,000 15,000 1,000 20,000 500 5,013 500 2,319 3,000 20,000 40,000 4,000 6,447 39,052 (1,500) 20,000 19,000 3,000 17,646 - - - - - - - - - - - -	Unrestricted Funds £ - - - - - - - - - - - - - - - - - - - - - - 500 - - - - 500 - - - - -	Restricted Funds £ - 36,608 - - - - - 7,790 - - 2,000 - - 4,000 11,170 39,167 28,282 - 19,000 2,000 - 2,000 - 8,000 5,000 2,000 9,975 - 1,000 5,000 5,000 5,000 10,000	Total 2024 £ - 36,608 - - - - - - 7,790 - - 2,000 - - 4,000 11,170 39,167 28,282 - 19,000 2,000 - 2,000 500 8,000 5,000 2,000 9,975 500 1,000 5,000 5,000 5,000 10,000
39,500	228,992	268,492	1,000	202,992	203,992

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The Bridge Community Project

Notes to the Financial Statements for the year ended 31 August 2025

5. Charitable Activities


Charitable Activities Fundraising Enterprise income Other income Solar panel income	Unrestricted Funds £ - 7,280 1,600 1,635	Restricted Funds £ 764 - 535 -	Total Funds 2025 £ 764 7,280 2,135 1,635	Unrestricted Funds £ 21 10,825 909 -	Restricted Funds £ - - - -	Total Funds 2024 £ 21 10,825 909 -
	10,515	1,299	11,814	11,755	-	11,755

6. Analysis of Expenditure

Charitable Expenditure Gross salaries - (Note 7) Counselling supervision costs Counselling miscellaneous costs Client expenses Office building Electricity Maintenance and repairs Stationery and office sundries Water Office telephone and internet Postage Mobile phone Insurance IT and office equipment Marketing Website Training costs SSTW Course materials Contractor costs Membership costs SSTW General epxenses SSTW Marketing Event expenses Room hire Fin Well course expenses Affiliations Volunteer expenses Staff expenses Bank charges Professional services Independent examination fee Depreciation charge Total	Unrestricted Funds £ 13,033 270 2,785 - - 3,148 6,488 4,112 771 449 4 216 1,352 4,126 656 - 478 - 8,569 2,299 - 195 - - 5 331 700 260 - 402 1,733 19,643	Restricted Funds £ 177,220 - 47 1,800 - 2,716 190 4,023 386 341 5 60 - 5,862 309 247 1,716 998 15,361 4,664 479 - 24 420 3,209 1,072 620 3,578 - 620 - -	Total Funds 2025 £ 190,253 270 2,832 1,800 - 5,864 6,678 8,135 1,157 790 9 276 1,352 9,988 965 247 2,194 998 23,930 6,963 479 195 24 420 3,214 1,403 1,320 3,838 - 1,022 1,733 19,643	Unrestricted Funds £ 1,117 145 62 - 580 5,137 3,526 4,741 481 709 - 138 1,121 3,100 28 307 128 118 684 3,521 13 - 86 (12) - 75 315 1,623 15 502 1,650 19,476	Restricted Funds £ 201,335 - - - - 1,159 588 2,066 - (55) 63 106 777 1,855 864 43 1,298 2,523 9,543 2,480 791 1,632 156 - - 1,259 411 11,871 - - - -	Total Funds 2024 £ 202,452 145 62 - 580 6,296 4,114 6,807 481 654 63 244 1,898 4,955 892 350 1,426 2,641 10,227 6,001 804 1,632 242 (12) - 1,334 726 13,494 15 502 1,650 19,476
	72,025	225,967	297,992	49,386	240,765	290,151

Support costs have not been separately identified as the trustees consider that there is only one charitable activity. Therefore support costs relate wholly to that activity and have not been separately identified.

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The Bridge Community Project

Notes to the Financial Statements for the year ended 31 August 2025

7. Analysis of Staff Costs Salaries and wages Employers NIC Pension costs Services Chief Executive Officer 8. Tangible Fixed Assets £ Cost / Valuation As at 1 September 2024 3,149 Additions - As at 31 August 2025 3,149 Depreciation As at 1 September 2024 1,110 Charge for the year 630 As at 31 August 2025 1,740 Net Book Value As at 31 August 2024 2,039 As at 31 August 2025 1,409 No employee had employee benefits in excess of £60,000 (2024: nil). Office equipment	£ 161,151 5,722 Property Improvements	Total 2025 £ 180,213 6,839 3,201	Total 2024 £ 194,530 5,008 2,914
		190,253	202,452
		Total 2025 Number 10 1	Total 2024 Number 12 1
		11	13
		£ 195,000 - Freehold Property	£ 359,300 5,722 Total
3,149	166,873	195,000	365,022
1,110 630	29,109 15,113	11,700 3,900	41,919 19,643
1,740	44,222	15,600	61,562
2,039	132,042	183,300	317,381
1,409	122,651	179,400	303,460

The property at 20 Shairps Business Park is subject to a standard security in favour of The Hinchley Charitable Trust in relation to the borrowings from them.

£ 2,400 749 Office equipment	£ 153,315 7,836 Property Improvements	£ 195,000 - Freehold Property	£ 350,715 8,585 Total
3,149	161,151	195,000	359,300
480 630	14,163 14,946	7,800 3,900	22,443 19,476
1,110	29,109	11,700	41,919
1,920	139,152	187,200	328,272
2,039	132,042	183,300	317,381

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Docusign Envelope ID: 4B615239-C4A8-4E4E-9EAA-5BB3AF841BE1

The Bridge Community Project

Notes to the Financial Statements for the year ended 31 August 2025

9. Analysis of Debtors

Unrestricted Funds £ - 1,116 938	Restricted Funds £ - - -	Total Funds 2025 £ - 1,116 938	Unrestricted Funds £ 60 1,345 369	Restricted Funds £ - - -	Total Funds 2024 £ 60 1,345 369

10. Analysis of current labilities and long term creditors

Unrestricted Funds £ 2,327 1,984 1,583 12,280	Restricted Funds £ - 241 - -	Total Funds 2025 £ 2,327 2,225 1,583 12,280	Unrestricted Funds £ 7 1,867 - 10,764	Restricted Funds £ - 577 - -	Total Funds 2024 £ 7 2,444 - 10,764

Unrestricted Funds £ 125,471	Restricted Funds £ -	Total Funds 2025 £ 125,471	Unrestricted Funds £ 138,235	Restricted Funds £ -	Total Funds 2024 £ 138,235
125,471	-	125,471	138,235	-	138,235
	Restricted Funds £ - 71,348 (241) -	Total Funds 2025 £ 303,460 138,492 (18,415) (125,471)	Unrestricted Funds £ 317,381 32,102 (12,638) (138,235)	Restricted Funds £ - 82,553 (577) -	Total Funds 2024 £ 317,381 114,655 (13,215) (138,235)

11. Analysis of Net Assets Among Funds

Page 23

Docusign Envelope ID: 4B615239-C4A8-4E4E-9EAA-5BB3AF841BE1

The Bridge Community Project

Notes to the Financial Statements for the year ended 31 August 2025

12. Movement in Funds As at 01.09.2024 £ Restricted Funds Advice UK fund - Anton Jurgens Charitable Trust 546 Arnold Clark fund - Bentley fund - Bank of Scotland Foundation Enable fund - Bereavement support fund 18 Bridge Building fund 6 Bridge Support fund 7,651 Community Money Advice fund - Conundrum Charitable Trust 2,000 Corra Foundation fund 9,080 David & Averil Macdonald fund 816 Edward Gostling Foundation fund 3 Fauldhouse Community Development Trust fund 2,168 Garfield Weston Foundation fund - Henry Smith fund - The Hugh Fraser Foundation fund 4,000 4,818 Investing in Communities Fund (5,874) Lady Marion Gibson Trust 8 LNER 9,975 Nancie Massey CT Fund 520 National Lottery Community fund 5,838 NHS West Lothian Wellbeing fund 19,189 Robertson Trust fund 4,057 Screwfix fund 5,000 Souter Charitable Trust fund 1,441 Universtiy of Edinburgh fund 5,000 Voluntary Sector Gateway fund - Walter Scott fund 4,992 West Lothian Council Fund 724 West Lothian Third Sector Community Support fund - 81,976 Unrestricted Funds General 30,228 Fixed Assets 134,081 Building 34,301 198,610 Total Funds 280,586 Impact Funding Project (Formerly Voluntary Action fund)	Incoming Resources £ 12,648 - 1,000 500 20,000 - - 6,692 2,319 3,000 - - - - 20,000 40,000 4,000 6,447 35,867 - - - 39,052 (1,500) - - 3,000 - 17,646 - 5,000 15,000	Outgoing Resources £ (10,990) (546) - (500) (9,200) - (6) (8,696) (964) (2,971) (8,830) (816) (3) (2,168) (20,000) (25,054) (3,826) (11,003) (33,091) (8) (9,975) (222) (35,983) (17,573) - (700) (1,599) (5,000) (4,102) (4,992) (5,724) (1,425)	Transfers Gains/Losses £ - - - - - - - - - - - - - - - (2,000) - (262) (2,999) - - - (1,839) (116) (4,057) (4,300) - - - - - -	As at 31.08.2025 £ 1,658 - 1,000 - 10,800 18 - 5,647 1,355 2,029 250 - - - - 12,946 4,174 - (6,097) - - 298 7,068 - - - 2,842 - 13,544 - - 13,575
81,976 30,228 134,081 34,301	230,671 84,801 - -	(225,967) (52,382) (15,743) (3,900)	(15,573) (1,397) 5,722 11,248	71,107 61,250 124,060 41,649
198,610	84,801	(72,025)	15,573	226,959

280,586	315,472	(297,992)	-	298,066

Description of transfers

Transfers relate to capitalisation of fixed assets and property improvements and loan repayments on loans for the purchase of the building. Some transfers have also been made to correct historical issues with fund balances.

Page 24

Docusign Envelope ID: 4B615239-C4A8-4E4E-9EAA-5BB3AF841BE1

The Bridge Community Project

Notes to the Financial Statements for the year ended 31 August 2025

As at 01.09.2023 £ - 30 - 9,756 155 - 9,062 - 3 1,204 - 1,619 (6,594) 8 - 4,000 496 4,368 - 8,935 41,736 18,813 4,845 - 2,845 - - 8,582 9,478 5,432	Incoming Resources £ 2,000 - - 7,825 - 2,000 8,000 5,000 - 2,000 4,000 11,170 36,608 - 9,975 - - - 1,000 39,167 - 28,282 19,000 5,000 2,000 5,000 5,000 - 10,000 -	Outgoing Resources £ (1,454) (12) (503) (9,824) (155) - (7,982) (4,184) - (1,036) - (7,705) (33,488) - - (4,000) (496) (4,368) (480) (40,782) (41,763) (27,950) (18,350) - (3,284) (5,000) - (8,979) (14,486) (4,484)	Transfers Gains/Losses £ - - 509 (106) - - - - - - - (266) (2,400) - - - - - - (1,482) 27 44 (1,438) - (120) - - 397 - (224)	As at 31.08.2024 £ 546 18 6 7,651 - 2,000 9,080 816 3 2,168 4,000 4,818 (5,874) 8 9,975 - - - 520 5,838 - 19,189 4,057 5,000 1,441 - 5,000 - 4,992 724
124,773 34,861 141,072 27,750	203,027 39,255 - -	(240,765) (29,911) (15,576) (3,900)	(5,059) (13,977) 8,585 10,451	81,976 30,228 134,081 34,301
203,683	39,255	(49,387)	5,059	198,610

328,456	242,282	(290,152)	-	280,586

Page 25

Docusign Envelope ID: 4B615239-C4A8-4E4E-9EAA-5BB3AF841BE1

The Bridge Community Project

Notes to the Financial Statements for the year ended 31 August 2025

12. Movement in Funds (cont'd) Fund Purposes: Restricted Funds:

The AdviceUK fund supports our Financial Wellbeing Services, IT costs and Mood Project expenses.

The Anton Jurgens Charitable Trust fund supported our affordable counselling provision.

The Arnold Clark fund supported our Counselling Service to improve the emotional wellbeing of clients.

The Bentley fund supports our Financial Wellbeing service.

The Bank of Scotland Foundation Enable fund supported our Financial Wellbeing service.

The Bereavement support fund supported the development of our Bereavement support courses.

The Bridge Building fund will support the purchase of our Wellbeing Hub.

The Bridge Support fund supported clients who needed some extra practical assistance.

The Comic Relief fund supports our Counselling Service to improve the emotional wellbeing of clients .

The Conundrum Charitable Trust fund supported cooking sessions within out Financial Wellbeing Service.

The Corra Foundation fund supported our Financial Wellbeing service and our Counselling service.

The David and Averil Macdonal fund supported the employment of a money adviser .

The Edward Gosling Foundation fund supports our Counselling service.

The Fauldhouse Community Development Trust fund supported us to work within the Fauldhouse and Breich Valley areas, offering Financial Wellbeing.

The Henry Smith fund represents funds received towards running costs of the organisation.

The Hugh Fraser Foundation fund supported our Counselling service.

The Impact Funding Partners (Voluntary Action fund) supported us to bring in more volunteers to our work.

The Investing in Communities fund supports our Rebuilding Hope project working with families to improve Financial Wellbeing .

The Lady Marion Gibson Trust supports the work of our Financial Wellbeing Service.

The LNER fund supports our emotional wellbeing work.

The M&G Plc Community fund supporting our Counselling Service to improve the emotional wellbeing of clients .

The Maple Trust fund supports the work of our Financial Wellbeing Service.

The Mary Brown Memorial Trust fund supports our Counselling service.

The Nancie Massey CT fund supports our Financial Wellbeing Service to improve the finanical Wellbeing of clients .

The National Lottery Community fund supports the work of our Stepping Stones to Wellbeing Service.

The National Lottery Cost of Living fund supports our Financial Wellbeing Service to improve the finanical Wellbeing of clients.

The NHS West Lothian Well being fund supports the Wellbeing service.

Page 26

Docusign Envelope ID: 4B615239-C4A8-4E4E-9EAA-5BB3AF841BE1

The Bridge Community Project

Notes to the Financial Statements for the year ended 31 August 2025

12. Movement in Funds (cont'd) Fund Purposes: Restricted Funds:

The Robertson Trust fund supports running costs in connection with the The Bridge Community Project .

The Screwfix fund supports the soundproofing of our ground floor at the Bridge Wellbeing Hub.

The Souter Charitable Trust fund supported our services .

The Stafford Trust fund supported our Counselling service.

The University of Edinburgh fund supports our emotional wellbeing work in West Lothian.

The Voluntary Sector Gateway fund supported us to provide counselling to the third sector.

The Walter Scott fund supports the work of our Counselling Service.

The West Lothian Council fund provides support towards our social enterprise developments .

The West Lothian Third Sector Community Support fund provides support towards our money advice services.

Unrestricted Funds:

The General Fund encompasses all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is restricted.

The Fixed asset fund represents the net book value of the charity's fixed assets, excluding buildings.

The Building Fund represents the net book value of the charity's property less loans.

Page 27