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_
Docusign Envelope ID: 4B615239-C4A8-4E4E-9EAA-5BB3AF841BE1
## 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|
Docusign Envelope ID: 4B615239-C4A8-4E4E-9EAA-5BB3AF841BE1
## 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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Docusign Envelope ID: 4B615239-C4A8-4E4E-9EAA-5BB3AF841BE1
## 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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## 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_
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Docusign Envelope ID: 4B615239-C4A8-4E4E-9EAA-5BB3AF841BE1
## The Brid e Communit Pro ect g y j
**Report of the Trustees** _for the year ended 31 August 2025_
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Docusign Envelope ID: 4B615239-C4A8-4E4E-9EAA-5BB3AF841BE1
## The Brid e Communit Pro ect g y j **Report of the Trustees** _for the year ended 31 August 2025_
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Docusign Envelope ID: 4B615239-C4A8-4E4E-9EAA-5BB3AF841BE1
## The Brid e Communit Pro ect g y j
## **Report of the Trustees** _for the year ended 31 August 2025_
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Docusign Envelope ID: 4B615239-C4A8-4E4E-9EAA-5BB3AF841BE1
## 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_
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Docusign Envelope ID: 4B615239-C4A8-4E4E-9EAA-5BB3AF841BE1
## The Brid e Communit Pro ect g y j **Report of the Trustees** _for the year ended 31 August 2025_
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Docusign Envelope ID: 4B615239-C4A8-4E4E-9EAA-5BB3AF841BE1
## The Brid e Communit Pro ect g y j **Report of the Trustees** _for the year ended 31 August 2025_
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Docusign Envelope ID: 4B615239-C4A8-4E4E-9EAA-5BB3AF841BE1
## 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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Docusign Envelope ID: 4B615239-C4A8-4E4E-9EAA-5BB3AF841BE1
## 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
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 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.
## **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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Docusign Envelope ID: 4B615239-C4A8-4E4E-9EAA-5BB3AF841BE1
## **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)**|**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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Docusign Envelope ID: 4B615239-C4A8-4E4E-9EAA-5BB3AF841BE1
## **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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Docusign Envelope ID: 4B615239-C4A8-4E4E-9EAA-5BB3AF841BE1
## 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**_
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.
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Docusign Envelope ID: 4B615239-C4A8-4E4E-9EAA-5BB3AF841BE1
## 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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Docusign Envelope ID: 4B615239-C4A8-4E4E-9EAA-5BB3AF841BE1
## 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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Docusign Envelope ID: 4B615239-C4A8-4E4E-9EAA-5BB3AF841BE1
## **The Bridge Community Project**
**Notes to the Financial Statements** _for the year ended 31 August 2025_
## **4. Donations and Legacies**
|**Unrestricted**
**Funds**
**£**
Non gift aid donations
3,768
Gift Aid Giving
600
Counselling donations
25,496
Gift Aid Tax Reclaimed
4,922
Grant income
39,500
**74,286**
**_Grants received:_**
**Unrestricted**
**Funds**
_Government grants:_
**£**
Advice UK
-
Investing in Communities
-
West Lothian Council
-
West Lothian Third Sector Community
-
_Institutions and organisations:_
Arnold Clark
-
Bank of Scotland Foundation Enable
-
Bentley's
-
Bridge Support
-
Co-op
500
Community Money Advice
-
Conundrum CT
-
Garfield Weston Foundation
-
Henry Smith
-
Hugh Fraser Foundation
-
Impact Fund Partners
-
National Lottery Community
-
NHS West Lothian Wellbeing - (repaid)/received
-
Peoples Postcode Lottery
20,000
Robertson Trust
19,000
Souter Charitable Trust
-
Voluntary Sector Gateway
-
Anton Jurgens Charitable Trust
-
Bank of Scotland
-
Corra (Formerly Lloyds TSB)
-
David & Averil Macdonald
-
Fauldhouse
-
LNER
-
Miller Homes
-
Nancie Massey CT
-
Screwfix
-
Stafford Trust
-
University of Edinburgh
-
Walter Scott
-
**39,500**|**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|
Page 20
Docusign Envelope ID: 4B615239-C4A8-4E4E-9EAA-5BB3AF841BE1
## **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.
Page 21
Docusign Envelope ID: 4B615239-C4A8-4E4E-9EAA-5BB3AF841BE1
## **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**|**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.
|**Tangible Fixed Assets**
**Cost / Valuation**
As at 1 September 2023
Additions
**As at 31 August 2024**
**Depreciation**
As at 1 September 2023
Charge for the year
**As at 31 August 2024**
**Net Book Value**
As at 31 August 2023
**As at 31 August 2024**|**£**
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**|
Page 22
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)|**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_
|**12. Movement in Funds (cont'd)**
**Restricted Funds**
Anton Jurgens Charitable Trust
Bereavement support fund
Bridge Building fund
Bridge Support fund
Comic Relief Fund
Conundrum Charitable Trust
Corra Foundation fund
David & Averil Macdonald fund
Edward Gostling Foundation fund
Fauldhouse Community Development Trust fund
The Hugh Fraser Foundation fund
Investing in Communities Fund
Lady Marion Gibson Trust
LNER
M&G plc Commununity Fund
Maple Trust
Mary Brown Memorial Trust fund
Nancie Massey CT Fund
National Lottery Community fund
National Lottery Cost of Living fund
NHS West Lothian Wellbeing fund
Robertson Trust fund
Screwfix fund
Souter Charitable Trust fund
Stafford Trust fund
University of Edinburgh fund
Voluntary Sector Gateway fund
Walter Scott
West Lothian Council Fund
**Unrestricted Funds**
General
Fixed Assets
Building
**Total Funds**
Impact Funding Project (Formerly Voluntary
Action fund)|**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.
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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_
## **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.
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