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** - **Summary of the main achievements of** This was the sixth operational year of the FHSA as a SCIO. - **the charity during the financial period** During this 12 month period, we: 1. Continued to manage Fisherrow Harbour and Seafront in accordance with the terms of the Management Agreement with East Lothian Council, Nov. 2019. 2. Ran a successful harbour festival on 4th May 2024, attended by 25 exhibitors and approximately 2500 visitors. 3. Maintained the activities and work programmes of the separate Harbour and Seafront working groups. 4. Maintained the FHSA website and an active presence on several social media platforms to promote the Association and our activities. 5. Coordinated the adoption and maintenance of 41 planters by local residents. 6. Continued work to replace harbour ladders. 7. Promoted a small number of community-based events including litter picking and beach cleans. ## **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