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2025-03-31-accounts

SEA THE CHANGE SCIO (Registered Scottish Charity SC050664)

Trustee Report and Financial Statements

1st April 2024 - 31st March 2025

Prepared by Executive Officer

Approved by the Board of Trustees and signed on its behalf by

(Chair)

Signed__ __ _ Date______ 19/05/2025

Charity Information

The Trustees present their report with the financial statements of the Charity for the year ended 31st March 2025. The trustees have adopted the requirements of Accounting and Reporting by Charities: Statement of Recommended Practice (SORP), in line with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), effective from 1 January 2019.

Reference and Administrative Details

Name: Sea the Change SCIO Scottish Charity Number: SCO50664

Principal Address

Sea the Change, Manse Road, Eyemouth, TD14 5JE

Contact details:

www.seathechange.org.uk

Bank

The Co-Operative Bank Plc, 1 Balloon Street, Manchester, M4 4BE

Structure, Governance and Management

Sea the Change is a Scottish Charitable Incorporated Organisation (SCIO) and operates in accordance with its governing constitution. Overall responsibility for the organisation rests with the charity’s Trustees.

Trustees

The charity employs four core staff members, along with a number of temporary staff to support the operation of the Cycle Shack. Additional support is provided by our dedicated volunteers, who are engaged as needed to assist with various activities.

Recruitment and Appointment of new Trustees

Prospective trustees are identified by existing board members based on their relevant skills, experience, and enthusiasm for the charity’s mission and work.

Charitable Objectives

In accordance with our constitution, Sea the Change pursues the following charitable purposes:

Sea the Change. Registered Scottish Charity SC050664

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Statement of Public Benefit

The Trustees confirm that they have met their obligations under the Charities and Trustee Investment (Scotland) Act 2005 by giving due regard to the public benefit guidance issued by OSCR.

Our Vision

To create happier, healthier, more sustainable communities .

Our Mission

To connect communities with coastlines through events, activities, and campaigns—enabling everyone to enjoy and protect our natural environment.

Our Values

Fun. Ethical. Community-Minded (FEC)

Sea the Change delivers a wide range of events, activities, and campaigns aimed at raising environmental awareness and fostering a sense of community. A core priority is ensuring equal access and inclusion across all our projects and initiatives.

Achievements and Activities in 2024/25

In 2024/25, Sea the Change has continued to advance our vision of creating Happy, Healthy, Sustainable Communities .

Over the years, we have strengthened and expanded our key projects, including Coldingham Beach Wheelchairs , Greener Berwickshire , and Cycle for Change , building on the foundations of previous success.

Coldingham Beach Wheelchairs

Sea the Change. Registered Scottish Charity SC050664

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Greener Berwickshire

Sea the Change plays an active role on the Steering Group of the Scottish Borders Climate Action Network (SBCAN) . In January 2025, a strategic decision was made to reduce duplication of efforts, with SBCAN taking over the coordination and delivery of events for the Greener Berwickshire Network. Sea the Change will continue to support and collaborate closely with SBCAN to advance our shared vision of a greener, more sustainable Berwickshire.

BAG's committed team of volunteers not only support our Big Community Clean-ups but also carry out regular litter-picking efforts across the region. In addition to hands-on action, BAG actively lobbies for change—engaging with Scottish Borders Council, Bear Scotland, and the Scottish Government—and works to raise awareness through educational events and campaigns.

The Berwickshire Anti Litter Group efforts have garnered national attention, with recent features on BBC Scotland, The Seven, and Radio Borders, including Steven Jardine’s Morning Phone-In. The public response has been overwhelming, highlighting widespread support for tackling litter in Scotland. Sea the Change provides ongoing support as required by facilitating quarterly BAG meetings, managing funds for essential equipment, and coordinating clean-up activities, including the monthly Eyemouth litter pick in partnership with SPLASH.

Sea the Change. Registered Scottish Charity SC050664

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Cycle for Change

Launched in March 2024, Cycle for Change is Sea the Change’s newest and fastest-growing initiative, addressing transport as one of Berwickshire’s key community challenges and a major contributor to personal carbon footprints. This project is delivering inclusive, sustainable transport solutions across Berwickshire, the Scottish Borders and beyond..

Cycle for Change is more than a transport initiative—it’s a movement toward community connection, sustainable living, and equal access to green transport. With continued community support and volunteer dedication, we look forward to expanding this work throughout 2025 and beyond.

Sea the Change. Registered Scottish Charity SC050664

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Financial Review

These accounts relate to the financial year 2024/25, covering the period from 1st April 2024 to 31st March 2025. Total income for the year was £159,988, representing an increase from £128,435 in 2023/24. This figure includes grant funding of £152,792.02, received from a variety of sources.

Key contributions included £17,392.00 from Paths for All, £19,334.00 from the National Lottery, and two grants from the Scottish Borders Climate Action Network totalling £2,794.75. Additional support was provided by Quixwood (£5,000.00), the People’s Postcode Lottery (£25,000.00), and Hamish & Doris Critchen (£6,000.00). Further funding was received from Fallago (£3,000.00), Foundation Scotland (£10,280.00), South of Scotland Enterprise (£22,422.30), Tesco (£1,125.00), and SEStrans, who contributed £39,943.97 across two instalments. The Co-op also made a contribution of £500.00.

We were delighted to receive an additional £45,000 from South of Scotland Enterprise in July 2024 to purchase our new Eyemouth Cycle Shack. Following significant renovations, this investment allowed us to establish alternative income streams, generating a total of £7,196.07. This comprised donations (£3,145.74), merchandise sales (£95), Gift Aid from 2023/24 (£166.14), bike repairs (£1,187.34), bike sales (£2,124.04), and e-bike hires (£477.81).

Total expenditure for the year amounted to £134,556.79, up from £107,122.38 in the previous year. As of the year-end, the General Fund balance stood at £86,008.76. This includes restricted income of £26,054.67 and unrestricted reserves of £59,954.09. Of the unrestricted reserves, £32,707.66 is ring-fenced, leaving £27,246.43 available in line with our reserves policy. The accounts have been independently examined and approved by the Trustees.

Reserves Policy

The trustees have adopted a reserves policy to maintain a minimum reserve sufficient to cover four months of administrative expenses. We are looking to extend reserves to six months unrestricted income. All additional reserves are either designated or intended to be designated for specific future projects. The reserves policy and reserve levels will be reviewed regularly.

Our Funders

We extend our sincere gratitude to our funders for their invaluable support. Their contributions have provided the stability necessary to strengthen our team, establish a solid foundation for securing additional funding, and pursue initiatives that we believe make a meaningful impact in our local community. Their support has been instrumental in enabling us to move forward with confidence and purpose.

Future Plans

As Sea the Change looks to the future, we remain firmly committed to our mission of creating Happy, Healthy, Sustainable Communities. Our dedicated team of volunteers continues to be the backbone of our work, and it was a joy to celebrate their contributions at our Volunteer Gathering in April 2024 and Volunteer Brunch in December 2024.

Looking ahead, we will focus on strengthening and expanding our core projects—Coldingham Beach Wheelchairs, Greener Berwickshire and Cycle for Change—while placing a renewed emphasis on generating sustainable income. This strategic shift will help secure the long-term future of these vital initiatives, ensuring they remain accessible and impactful for years to come, with the continued support of our community and incredible volunteers.

Sea the Change. Registered Scottish Charity SC050664

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APPENDIX 2

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |Sea the Change|$C0050664| |OS|(-~ D|Receipts and payments accounts| |Sctish|Canty Regulator|"||[or|[Anat|2026]| |to nearest|£|to nearest|‘to|nearest|=|‘to|nearest|£|to nearest|£|to nearest£| |Ai|Receipts| |tae|Pd|[a3]|[20| |loots| |loans|[|]|ficsctstominisimmactesaso] [ara|| |||[|||| |loossiaiegress||sf|[ss| |pentstomiansabatings| |[Grossfromotherchantable receipts||[||3,789]|[|||| |Pp||| |At|Sub tocal|__32.196] |__172.732||[||2aasea|| |128.434|| |ProceedsA2 Receiptstomasectfuedactsfrom|asset|& investment[|| |ProceedstomsletimesmetsA2||||| |Tort Sub|[receipes]]|toral|__a96]||(are)] (eae)|[ans]| |73|Payments| |a|(einl|||ee || |a|i|TS||||| |Sonsandcontos|es| |i |||| |[Aaa[sprain|inperet armas]carinaion]|gooagg||||[|[||[00[400|||[|[0| |ed|re||| |Er||||| |Az Sub worl|16710|[sonsva|_asa27|| |AAP;|ents|ting|to asset| |[[zur]| |PPrctasesottedasses‘halleand|| ar|||[__msro|]| |Asi||||[a]|rs[rare| |Toca paymencs[wall|serio] [sexe] [=]|CO) [ras]||[|ar|s|e]| |Nec|receipts(paymentsssaa6] [aes][=]|[Las4| |Transfersto/| |AS|rom)|funds|[OO|ET|||aa]| |reef| |ges)aes] (ae)ad|

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APPENDIX 2

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APPENDIX 2

Sea the Change

SC0050664

Section C Notes to the Accounts

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C1 Nature and purpose of funds
(may be stated on analysis of funds
worksheets)
Unrestricted funds raised through general donstions and the sale of charity related products are used to fund
miscellaneous expenses not directly related to specific charitable projects undertaken by the charity. Restricted funds are
raised through fundraising initiatives relating to specific projects undertaken by the charity and disbursed in line with the
project for which the funds were raised.
Individual / Number of grants £
Type of activity or project supported institution made
C2 Grants
Total -
C3a Trustee remuneration 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 £
C3b Trustee remuneration -
details
C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise
complete section 4b)
Number of trustees £
C4b Trustee expenses - details
Nature of relationship Nature of transaction Transaction Balance
C5 Transactions with trustees
and connected persons
C6 Other information
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Sea the Change

$C0050664

Additional analysis (1)

Analysis of receipts and payments

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----- Start of picture text -----
1 Donations
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3 Gross receipts from other charitable activities
to nearest £ to nearest £ to nearest £ to nearest 2 to nearest £ to nearest£
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4 Payments relating directly to charitable activities
to nearest £ to nearest £ fo nearest £ to nearest 2 to nearnst £ to nearest£
[PayollCosts[Pension Costs tTEY 448513.789 | | |[5.065]58423] [4.078[35,840 |
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[Rent&Uibbes 2 (8 | sed] | 2.160 |
[litter Picking: | P| T4002 |
[BeAccesscriesaI Ws 85 | [95][507s] [2909| 13.134 |
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APPENDIX 2

$C0050664

5 Breakdown
of unrestricted funds
Totrica Tutore
Receipts
loants
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ents
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Necresepspaymens)[I
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APPENDIX2

Sea the Change

$C0050664

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |6|Breakdownof|restricted|funds| |a|pea|[pane]|tas| |Receipts| |[Donators|SCSCSC~C~SCS|[|| |lens|CS||[|| |||| ||| |Sub wr|||| |Toatreceips|[TE|IEIE]| |Payments| |||[|]|ae| |||[|]|||| |||| ||__|| |TTC|P||| |saa|)| |Net|Total payments|CD|I| |Transfers|to|! (rom) funds|receipts|(payments) [T=||[=Sp IT A|I|||9ILE|I||| |Surplus|(defied|foryear [|[ET|

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Independent Examiner’s Report

| report on the accounts of the charity SEA THE CHANGE for the year ended 31 March 2025

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) 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. The trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner's report

My examination was 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 seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In the course of my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements:

Borders Community Action Registered Office: 1 Drygrange Cottages, Drygrange Steading, Melrose, TD6 9DJ

Date: 07/05/2025