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2025-03-31-accounts

APPENDIX 1 OSCR Period start date Month Year Period end date nth Year Scottish Chanty Regulator Office of the Scottish Charlty Regulator 01 2024 31 03 2025 Reference and administration details Charlty name Other names charity is known by Registered charity number Charlty's prlnclpal address Fisherrow Harbour and Seafront Association FHSA SC 049092 Names of the charity trustees on date of approval of Trustees, Annual Report Office (if any) Dates acted if Imjt for whole y Name of petson (OT body) entitled to appolnt Inistee (If an TTUStee name Chair Treasurer Secretary Appointed Nov 24 Appointed Nov 24 10 11 12 13 14 15 16 17 18 19 20

APPENDIX 1 Reference and administration details Names of all other charity trustees during the period, rf any, {for example, those who resigned part way through the financial period) Dates acted Ir not T*hole year Acttve all of 24r25 year. Resig￿1 May 2025. Resigned Nov 2024 Contlnued In oplbnal Informatk)n Structure, governance and management Type of governing document The FHSA Constitution. This was approved by OSCR and SCIO status fomially granted on 0110312019. Trustee recrultment and appolntment Volunteer trustees are fourKJ from the local community and harbour user groups through social media and personal contacts. We also invite attendees of our AGMS to join as trustees. Objectives and activities Charitable purposes Advance community development of the harbour. seafront and local environment through sport. leisure and ancillary activities. Support the community to repair. maintain, conserve and improve the ha￿OUr, facilities and seafront. Advan participation in sport arKI related activities, e.g. rowing and sailing. Promote leisure and recreation activities and encourage residents and non-residents to visit the area. Summary of the maln actlvltles In relation to these objects Regular trustee. members arKJ dedicated working group meetings. Organised hart)our festival attended by around 2500 visitors. Maintenance of FHSA website and webcam feed and active presence on several social media plattorms. Organised community input to consultation on flood defence plans.

APPENDIX 1

Achievements and performance

Financial review

Brief statement of the charity’s policy on reserves The Association plans to develop and agree a formal policy on reserves. At the present time we hold a reserve in restricted and unrestricted funds for replacement of the harbour ladders. We are exploring options for the use of remaining reserves to improve and maintain the harbour and seafront. Details of any deficit None Donated facilities and services (if any) None

3

APPENDIX 1

Other optional information

Names of all other charity trustees during the period, continued:

Stuart Rillie - Resigned Dec 2025 Claire Tochel - Resigned Nov 2024

Declaration

The trus tees declare that they have approved the trustees’ report above.

----- Start of picture text -----
Signed on behalf of the charity’s trustees
Signature(s)
OSCR will accept
digital or typed
signatures
Full name(s)
Position (e.g. Chair)
TREASURER
Date
16/12/2025
----- End of picture text -----

4

Enter SC No. below

Enter SC No. below
Enter charity name below Enter charity name below Enter charity name below Enter SC No. below
Fisherrow Harbour and Seafront Association SC049092
Receipts andpayments accounts
Period start date
to
Period end date
For the period
from
1
4
2024
Day
Month
Year
Day
Month
Year
31
3
2025
~~==~~
Section A Statement of receipts and payments
Unrestricted
funds		 Restricted funds Expendable
endowment
funds		 Permanent
endowment
funds		 Total funds
current period		 Total funds last
period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations 585 585 400
Legacies -
Grants 6,000 6,000 22,194
Receipts from fundraisingactivities 2,208 2,208 4,975
Gross tradingreceipts -
Income from investments other than
land and buildings -
Rents from land & buildings -
Gross receipts from other charitable
activities 21,475 21,475 21,075
-
A1 Sub total 24,268 6,000 - - - 30,268 48,644
A2 Receipts from asset & investment A2 Receipts from asset & investment
sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
A2 Sub total -
Total receipts 24,268
~~— ~~		 -
-
6,000
-
~~= ——~~		 -
-
~~——~~		 -
-
-
-
-
-
30,268
48,644
~~——~~
A3 Payments
Expenses for fundraising activities 1,222 5,678 6,900 3,819
Gross trading payments -
Investment management costs -
Payments relating directly to charitable
activities 15,628 14,848 30,476 11,729
Grants and donations 250 250 300
Governance costs:
-
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
Other
-
-
**A3 Sub total ** 17,100 20,526 - - - 37,626 15,848
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
-
Purchase of investments
-
A4 Sub total -
-
-
-
-
-
Total payments 17,100
20,526
-
-
37,626
15,848
~~—_---==~~
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year		 7,168
( 14,526)
-
-
( 7,358)
32,796
-
7,168
( 14,526)
-
-
( 7,358)
32,796
~~S=5===~~

Fisherrow Harbour and Seafront Association

SC049092

Section B Statement of balances

Categories Details Unrestricted
funds		 Restricted funds Expendable
endowment
funds
Permanent
endowment
funds		 Total current
period		 Total last period Total last period
to nearest £ to nearest £ to nearest £
to nearest £		 to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year
57,545
20,967
78,512
45,715
7,167
( 14,526)
( 7,359)
32,796
-
-
Cash and bank balances at end of year
64,712
6,441
-
-
71,153
78,511
Surplus / (deficit) shown on receipts and
payments account
~~=——S=====~~
(Agree balances with receipts and payments
account(s)) - 1 - -
-		 - 1 -
Details Fund to which asset belongs Market valuation Last year
to nearest £ to nearest £
B2 Investments ~~—S~~ -_ -_ Total
-
-
-_~~=~~
Details Fund to which asset belongs
Cost (if available)		 Current value (if
available)		 Last year
to nearest £ to nearest £ to nearest £
B3 Other assets ~~= ~~ Total
-
-
-
~~===~~
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
B4 Liabilities ~~—S= ~~ Total
-
-
~~=~~
Details Fund to which liability relates Amount due
(estimate)		 Last year
to nearest £ to nearest £
B5 Contingent liabilities ~~—~~ Total - -
Signed by one or two trustees on
behalf of all the trustees		 Signature
Signed by one or two trustees on*		 Print Name Date of
approval
DAVID MORRISSEY DAVID MORRISSEY 29.11.2025

FHSA Accounts 2025.xlsx / Statement of balances

2

December 2007

Fisherrow Harbour and Seafront Association

SC049092

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

General Funds – The bulk of the FHSA general (i.e. unrestricted) funds are provided by the payments received from mooring, launching fees and East Lothian Council, under the terms of the formal Management Agreement between ELC and FHSA, concluded at the time of establishment of the SCIO. In the period 2023/24 mooring fees were collected directly from the berth holders. Restricted Funds – Funds from grants as detailed below were reserved to cover harbour ladder replacement and the 2025 harbour festival.

C2 Grants
C3a Trustee remuneration
C4a Trustee expenses
C3b Trustee remuneration -
details
C4b Trustee expenses -
details
C5 Transactions with trustees
and connected persons		 Type of activity or project supported Type of activity or project supported 1
Individual /
institution
~~National~~
Lottery		 £
Number of grants
made		 £
Number of grants
made
Harbour Festival 2025 ~~atona~~
Lottery		 6,000
Total 6,000
If no remuneration was paid during the period to any charity trustee or person connected to a
trustee cross this box (otherwise complete section 3b)		 x
Authority under which paid £
If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)		 this box x
Nature of transaction Number of
trustees		 £
Nature of relationship
 Transaction
amount (£)		 Balance
outstanding at
period end (£)

C6 Other information

Some purchases directly relating to charitable activities were made by trustees on behalf of the FHSA and then reimbursed. These were not personal expenses to they have not been included in section 4 Above.

FHSA Accounts 2025.xlsx / Notes

3

December 2007

APPENDIX 2

Fisherrow Harbour and Seafront Association

SC049092

Additional analysis (1)

Analysis of receipts and payments

1 Donations
Unrestricted
funds		 Restricted funds Expendable
endowment
funds		 Permanent
endowment
funds		 Total current
period		 Total last period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Donations from harbour festival exhibitors
584
584
400
Card reader test payments
1
1
-
-
Total
585
-
-
-
585
400
-
- # - # - # - # -
2 Grants
Restricted funds
to nearest £
to nearest £
to nearest £
to nearest £
National Lottery – Harbour Festival 2024
-
4,030
National Lottery – Harbour Festival 2025
6,000
6,000
East Lothian Council – Harbour ladder replacement
-
18,164
-
Total
-
6,000
6,000
22,194
Unrestricted
funds
Total current
period
Total last period
~~——~~		 Total last period
- - # - # # - # - # - # - # - # -
3 Gross receipts from other charitable activities 3 Gross receipts from other charitable activities
Unrestricted
funds		 Restricted funds Expendable
endowment
funds		 Permanent
endowment
funds		 Total current
period		 Total last period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Harbour crane/berth/parking/launching/visitor fees
21,383
21,383
20,652
Forth pilot books
92
92
423
-
-
-
-
-
-
Total
21,475
-
-
-
21,475
21,075
~~——======~~
- - - - - -
4 Payments relating directly to charitable activities
Unrestricted
funds		 Restricted funds Expendable
endowment
funds		 Permanent
endowment
funds		 Total current
period		 Total last period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Harbour ladders
4,949
14,848
19,797
640
Pilot books
-
675
Harbour
4,604
4,604
6,000
Seafront
3,385
3,385
787
Planters
100
100
128
Website/Zoom
34
34
60
CCTV
984
984
1,918
Bank charges
-
95
Licenses
40
40
40
Insurance
1,532
1,532
1,386
-
Total
15,628
14,848
-
-
30,476
11,729
~~LLL~~
- - - - - -

FHSA Accounts 2025.xlsxAdditional notes (1)

December 2007

APPENDIX 2

SC049092

Additional analysis (2)

5 Breakdown of unrestricted funds
Receipts		 Unrestricted
fund 1 - enter
name of fund
below
ELC
Management
Agreement
Payments		 Unrestricted
fund 2 - enter
name of fund
below
Harbour
Festivals		 Unrestricted
fund 3 - enter
name of fund
below		 Unrestricted
fund 4 - enter
name of fund
below		 Total
unrestricted
funds		 Total
unrestricted
funds last period
Donations 585 585 400
Legacies -
Grants -
Receipts from fundraisingactivities 2,208 2,208 4,975
Gross tradingreceipts -
Income from investments other than land and buildings -
Rents from land & buildings -
Gross receipts from other charitable activities 21,475 21,475 21,075
Sub total
Receipts from asset & investment sales		 21,475 2,793 - - 24,268 26,450
-
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments		 - - - - - -
21,475 2,793 - - 24,268 26,450
-
Expenses for fundraising activities 1,222 1,222 3,073
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities 14,096 14,096 9,862
Grants and donations 250 250 300
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
Other(Insurance) 1,532 1,532 1,386
-
Sub total
Payments relating to asset and investment
movements		 15,628 1,472 - - 17,100 14,621
-
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year		 - - - - - -
-
15,628 1,472 - - 17,100 14,621
-
5,847 1,321 - - 7,168 11,829
-
5,847 1,321 - - 7,168 11,829
-
Nature andpurpose of funds
This is the FHSAgeneral fun d and is used for ro utine costs associat ed with the objectives set out in the Co nstitution.

FHSA Accounts 2025.xlsxAdditional notes (2)

December 2007

APPENDIX 2

SC049092

Fisherrow Harbour and Seafront Association

Additional analysis (3)

6 Breakdown of restricted funds
Restricted fund Restricted fund Restricted fund Restricted fund
1 - enter name of 2 - enter name of 3 - enter name of 4 - enter name of
fund below fund below fund below fund below
ELC – Harbour National Lottery National Lottery Total restricted Total restricted
ladders grant – Festival 2024 – Festival 2025 – Festival 2025 funds funds last
grant grant grant period
Receipts
Donations
-
Legacies
-
Grants
6,000
6,000
22,194
Receipts from fundraisingactivities
-
Gross tradingreceipts
-
Income from investments other than land and buildings
-
Rents from land & buildings
-
Gross receipts from other charitable activities
-
Sub total
-
-
6,000
-
6,000
22,194
-
Receipts from asset & investment sales
Proceeds from sale of fixed assets
-
Proceeds from sale of investments
-
~~meee~~
Sub total - - - - - - -
Total receipts - - 6 6,000 - 6,000 22,194
-
Payments
Expenses for fundraising activities
3,283
2,395
5,678
747
Gross trading payments
-
Investment management costs
-
Payments relating directly to charitable activities
14,848
14,848
480
Grants and donations
-
Governance costs:
-
Audit / independent examination
-
Preparation of annual accounts
-
Legal costs
-
-
-
Sub total
14,848
3,283
2,395
-
20,526
1,227
-
Purchases of fixed assets
-
Purchase of investments
-
Sub total
-
-
-
-
-
-
Payments relating to asset and investment
movements
~~an~~
-
Total payments 14,848 3,283 2 2,395 - 20,526 1,227
-
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year		 ( 14,848)
( 3,283)
3
( 14,848)
( 3,283)
3
~~SSS ~~		 3,605
3,605
 -
( 14,526)
20,967
-
-
( 14,526)
20,967
~~SS~~
-
Nature andpurpose of funds
ELC – Harbour ladders grant: Intended to cover 75% of the cost of replacing access ladders around the harbour.
National Lotteryfestivalgrants: Contribution towards the costs of runnin rants: Contribution towards the costs of runningharbour festivals.

FHSA Accounts 2025.xlsxAdditional notes (3)

December 2007

APPENDIX 3

’ Independent examiner s report on the accounts V2

Report to the Charity name trustees/members of

The Fisherrow Harbour & Seafront Association

Registered charity
number
On the accounts of the
charity for the period		 Registered charity
number
On the accounts of the
charity for the period		 SC049092
Period start date
Period end date
Day
Month
Year
Day
Month
Year
01
04
2024
to
31
03
2025
Set out on pages (remember to include the page
numbers of additional sheets)
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) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that the audit requirement of Regulation 10(1) (d) of the 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 My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
examiner’s statement 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 any 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 viewgiven bythe 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, and
•
to prepare accounts which accord with the accounting records and comply with
Regulation 9 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
d.
Signed te:
15.12.2025
Name
Relevant professiona
qualification(s) or bod
(if any)
Address

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose