EYEMOtTrH MEN'S SHED
SC(M0835
ANNUAL REPORT
FINANCIAL STATEMENTS
FOR THE YEAR E￿7)ED 31 JANUARY 2025
Ch&rity No. SCIM0835

EYEMOUTH MEN'S SHED
CONTENTS
Retx)rt of the Tntstees,
Statement of Financial Acttvities
Balance Sheet
Notss to the Accounts
Independent Examiner's Report
io
tneome and E￿ndIt￿re Account

EYEMOUTH MEN'S SHED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JANUARY 2025
Th¢ trustees present their report with the financial statements for the year ended 31 January 2025.
CONSTITUTION
Eyemouth Men's Shed is a Scottish Charitable InCo￿ordI¢d Organisation (a SCIO). The charity was
previously an unincorporated asso¢iation until Te8i5terin8 Ill Its current legal fotin (SCIO) on 3
January 2018. The assets of the uninco4)ordted assoclation carried over to th¢ SCIO on 3 January
2018. The Charity has a two-ti¢r structure and as such the trustees alld th¢ members of the charity Can
vot¢ on issues of interest lo the Gharity al an AGM or EGM. The clwity's regisc¢r¢d Ch￿lty numbtt is
SC048035.
TRUSTEES
TTUStees are app)int&l in line with th¢ charity's constitution.
The ttustees elected at the annual generdl meeting which is held each January. The￿ must be a
minimum of three and a maximum of five trustees.
Th¢ tn￿¢e$ serving duriDg the year were as follows:
PRINCIPAL OFFICE:
Eycmouth Men's Shed
TEDDA
Wellbraes
Eyemouth
Bern'ickshire
TD14 SET
The advan¢¢ment of education. Our workshop ex￿rtS can give instruction advice on the use of the
W0￿shoP tools and the repair and maintenancc of tlic bic)'clcs.
The advancemenl of health. Men's Shed mernlkrs often swap advice on physical 8Dd mental health
]ss￿S and discuss diet and fitness.
The &dvan¢ement of the arts. heritage, culture or science. We have a close association with tbe
Berwickshire Maritime Tn￿1 and many of our members have local historical knowledge. We also
keep alive those old skius associat￿ with fishin8 and FK)at buildiDg.

EYEMoirrH MEN'S SHED
REPORT OF THE TRUSTEES
CONT'D
FOR THE YEAR ENDED 31 JANUARY 2025
The provision of recreational facilities, or th¢ or8anis2tion of recrntional activities with the object of
improving the conditions of life for the persons for whom tb¢ facilities or activities are primarily
intend¢d. We arrange bus trips to local at¢wtion% and we hav¢ access to a pool table which has
proved very popular.
The relief of those in need by reason of age. ill bealth, disability. financial hardship, or disadvantage.
We have severnl meM￿rS with complex medical needs and mental health issues; we act as a Mu￿al
support network and often h¢lp those disadvantaged within our conllnunity.
DONATED FACtL￿lEs AND SERVICES
Donations of wood, t(M)Is. and money are often mad¢ at the sh￿. We also receiv¢ donations of goods
and money through our Eyertlouth Men's Shed Facelxx)k page.
ADDITIONAL INFORMATION
The Men's Shed movement had its roots in Allstralia but has sin¢¢ spread to other countries in¢luding
Scotland. In ihe Scottish Borders region, th¢r¢ are now more than ten sheds and across Scotland there
are more than slxty sheds and growing. Many of those sheds are aifiliated to the SMSA (Scottish
Men's Shed Association) and indirectly th¢ UK Men's Shed AsS￿latiOn. We are also inte￿ated with
other local charities that we give assistance lo ond receive SUPWprt from. In particular, we hav¢ strong
links with Conn¢ctlBenYickshire Youth Project. Berwickshire Maritime Trnsl Berwickshire Wheels.
Splath. Eyemouth Harbow TTU5L ReTwe•L BAVS. and Eyemouth Community Trnst.
REVIEW OF ACTIVITIES
The results for the P¢Tiod and financial position of the charity are as shown in the annexed financial
statements. A surplus for the year has incre&sed the charities Rserves by £4.616 {2024: (£1.057
reduction)) to £5,243 (2024: £627).
RESERVES
Our reserves should be su(ficient to maintain our workshop ou4yut and take on additional projects that
may require the initial outlay of materials and transpoTtstion.

EYEMOUTH MEN'S SHED
IiEPORT OF THE TRUSTEES
CONTID
FOR THE YEAR ENDED 31 JANUARY 2025
Trustees, responsibilitks relation to the fillan¢ial $latsmeDts
The trnstees are required to prepare fmancial statements for eAch f]nancial year which give a true and
fair view of the charitws fu]*ncial activities during the year a￿1 of its financial position at the end of
the year. In preparing fmancial statements givin8 a tTue and fair view, the tsuslees should follow best
actice and:
select suitable accoullting tM)licies and appty them ¢onsist¢ntly.
make judgements and estimates that are rv&soDable and prndenL
stste whether applicable accounting standards and statements of recommended prnctice have been
followed, subje¢t to ony detArtures disclosed and explained in the fll]ancial statements. and
prepare the fuwi¢ial ststernents on a going concern basis unless it is inappropriate to presurnc that
the charity will continue in existence.
The ttustees are resw)nsible for keeping proper accounting records which disclose with reasonable
curacy at any time the rmanc￿ EK)Sition of the chaTity aDd enable tbem to ensure that tbe fmancial
statem¢nts ¢ompty with the relevani le8islalion. The), are also responsible for safeguarding the assets
of the ¢harity and hen¢e for taking reasonable steps for the ptei'ention and detection of fraud and oth¢r
irregularities.
ON BEHALF OF THE TRUSTEES:

EYEMOUTH MEN'S SHED
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 JANUARY 2025
2025
2024
Note
Ib
Unrestricted Restricted Total
Total
Incomin
Te50urces
Bequests, donations, and gifts
Ib.3
1,702
6,702
1,891
Totsl Incomlng resources
Resources expended
Ib
Management and administration
1511
575
2.086 2,948
Total resources expended
575
Net incoming Tesour¢es
191
Balance of funds as l Febrnary 2024
627
627
Balance of funds at 31 January 2025

EYEMOUTH MEN'S SHED
BALANCE SHEET
AS AT 31 JANUARY 2025
Note
2025
2024
Currellt Assets
Cash at Bank
5J
794
Current lial)ili(ies
Creditors
Accruals
47
120
Net Assets
ital rdnd Resen'es
Members, Funds
Unrestrictsd Funds
818
627
Restricted
Total Funds
The no*s on pages 8 and 9 form part of these Finallcial Staternents
07-lo-2S
ApprovedbythetnLSteeson.............................

EYEMoufH MEN'S SHED
NOTES TO THE FINANCIAL STATEMEiYrs
FOR THE YEAR ENDED 31 JANUARY 2025
l. AccouNrtNG POLICIES
The accounts have been prepared in accordance with the ternis of the Chartties and Trustee
tnvestment (Scotland) Act 2005 and the Cjwities Acwunls (Scotland) Regulatiolls 2006. The
principal accounting policies adopted in the preparation of the accounts are set out below.
a) Accountin
Convention
The Financial Statements, set on pages 6 to 9, are prepared under th¢ histori￿[ w5t convention.
b) Income and ex
di￿re are included on a recei
tsand
m¢nts basis
Donations and related tsx refunds are credited to the statement of financial a¢tivities in the year
they are r¢¢¢ived. Interest is ac¢ount¢d for in th¢ year in which it is received. Expenditure is
included on a date paid basis.
c) Member's Funds
Unr¢stricl¢d funds
Unrestri¢ted thnds comprise those fimds which the trustees are free to use in accordance with the
¢hwitabl¢ objects.
The use of these fwids has not been re5tri¢ted to a particular purpose by th¢ donor or their
representatives. They are divided into General Fund and Designated fimds.
General Fund
The General Fund is the working fimd of th¢ Tn]st and is available for us¢ at th¢ di￿retIOn of the
trustees for the furtherance of the charity's objectives.
Desi
ated Funds
Designated Funds are those which have been allocated by the Trnstees for particular purposes.
Restricted funds
Restricted funds are fimds which have been given for porticularpurposes and projects.
2. MOVEMEwr
FttNDS
UnrestTiCted
fi￿dS
627
R￿trICted
funds
Total funds
2025
627
2024
1,684
Balance at l February 2024
Surplugd¢fi¢it for th¢ year
Balanc¢ at 31 January 2025

EYEMoifTH MEN'S SHED
NOTES TO THE FINANCIAL STATEMENTS
FOR TItE YEAR ENDED 31 JANUARY 2025
Unrestricted Restrltted
2025
2025
3.BE
ESTS DONATIONS AND GIFTS
Total
807
895
2024
931
960
Donations
Members Subs
Fundraising
Admin Refunds
Other
895
4. MANAGEMENT AND ADMtNISTRAIION
General
Premises wsts
Workshop
General athninistration cosls
Depreciation
2025
2025
Total
2024
317
320
874
497
78
814
398
874
829
1,329
790
5. RELATED PARTY TRANSACTIONS
No trustees, nor any person5 connected with them. bave received any r¢mun¢rdtion or reimbursed
expenses or any other benefJÉs from the charity during the y¢ar.
6. STAFF NUMBERS AND COSTS
There were no employees {2024: none).
7. TAXATION
The cELarity is a r¢gist¢red charity and is exejnpt from taxation.

INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS
TO THE TRUSTEES OF
EYEMOUTH MEY'S SHED
istered Charit Nujnber SC048035
FOR THE PERIOD I FEBRUARY 2022 TO 31 JANUARY 2025
I report on the flnancial statements for the year ended 31 January 2025, which ar¢ s¢t out on pag¢s 6 to
Respective responsibilities of the Trntees of the FelloiY8hip and examiuer
The ¢haritv's trust¢¢s are responsible for the preparation of the accounts in accordan¢¢ with the ternis
of the Charities and Trustee Investment (Swtland) Act 2¢105 atLd th¢ Ch￿ltieS A￿OuntS (Scotland)
Regulations 2006 (as amended).
The Trustees of the FelloM'.ship consider that tbe audit requirement of regulation 10(1) (d) of the 2006
Accounts Regulations does JK>t apply. It is my resy)nsibility io ¢X8mine the accounts (under section
44(1) (c) of the Act) and lo state whether matters have come to my attention.
Basis of illdq>endent eig4mi*er'$ report
My eXa￿inatIOn was carried out in a¢cothc¢ with Regujation 11 of the Charities Accounts
(Scotland) Regulations 2006. An examination includ¢s a revicw of the accounting records k¢pt by the
charity and a comparison of the a¢¢ounts PTesenied iyith those i¢cords. It also includes consideration of
any unusual items or disclosures in the accounts and seekin¥ explanations from the trustees concerning
arAy such matters. The procedures undertaken do not provide all the evidellce that would be i¢quir¢d in
an audit consequently, I do not cAp￿sS an audit opinion on the view given by th¢ accounts.
Independent examinees sla¢ement
In the course of tny examinatioffj matter has com¢ to my att¢ntion
. which gives me r¢asonable Lause to believc that in any matcrial ￿spCct the rcquiJEments:
to k¢¢p accounting records in accordance with Section 44(1) (a) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations. ond
to preparo accounts whi¢h accord with the accounting ￿COrdS and comply with Regulation 9 of
th¢ 2006 Accounts Regul&tions
hav¢ not tKen llLeL or
2. to which, in my opinion. attention should be drawn ID Onter to enable a proper underSL￿ding of the
accoiints to IK reached.
Jrter
CCOLinldnl
109114 Swanston Road
Edinburgh
EHIO 7DS
Date .
io

EYEMOUTH MEN'S SHED
INCOME AND EXPENDrruRE ACCOU
FOR THE YEAR ENDED 31 JANUARY 2025
Not¢
2025
IDcome
Donations
Members Subs
FutLth?ising
Adtnin R¢funds
Other
931
960
6.702
1,891
nditure
Rent
Cleaning
Workshop Materials
Repai￿ & Maintenance
Members Refre51￿nents
Subscriptions
Insuranc¢
Donation
General Administratio
814
829
162
236
495
591
243
25
631
38
25
702
27
120
2,086
2,948
Sur
eficit
ror the
Net Movement in Funds
4th16
{1.057)
Balance Bro
t FoTrvard at l Feb
2024
627
Balance Carried Forward at 31 JAttua
2025