2026-03-31-accounts - Sea the Change

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SEA THE CHANGE SCIO (Registered Scottish Charity SC050664)

Trustee Report and Financial Statements

1st April 2025 - 31st March 2026

Approved by the Board of Trustees, signed on its behalf by: Signed________

Date29/05/2026_____ Juliana Amaral, Trustee (Chair)

Sea the Change. Registered Scottish Charity SC050664

Charity Information

The Trustees present their report with the financial statements of the Charity for the year ended 31st March 2026. 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:

info@seathechange.org.uk 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

Graeme Brown Neil McMurdo Jim Hettrick Rachel Hardie Juliana Amaral Michael Wilson Alice Fisher

The charity employs five part time staff members to support the operation of the charity. 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:

The advancement of environmental protection or improvement
The advancement of education
The advancement of citizenship or community development

Sea the Change. Registered Scottish Charity SC050664

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.

Update on Activity in 2025/26

This year has been one of bold progress, practical challenge and deep community impact for Sea the Change. Across all of its work, the organisation has continued to demonstrate how local action, care for people and commitment to the environment can come together to create meaningful change. At its heart, Sea the Change remains driven by a simple but powerful purpose: making the change we want to see in the world and, in many ways, helping to make invisible people visible again through connection, opportunity and inclusion.

The most significant milestone of the year was the development of the Cycle Shack, marking the first time the organisation took the major step of purchasing an asset. With support from South of Scotland Enterprise and capital investment for renovation, an old and tired building has been transformed into a vibrant cycling and active travel hub in Eyemouth. As with so many building projects, the renovation brought unexpected complications, and the inability to install an accessible toilet has been a significant disappointment and ongoing challenge. Even so, the finished shop has already become an important and welcoming part of the town, serving both local people and visitors while creating employment opportunities and generating income to support wider charitable activity.

The importance of this enterprise development has been especially clear during a period when funding for charities has become increasingly difficult to secure. Across the sector, many organisations are facing severe financial pressure and are having to draw on reserves simply to maintain essential services. Against that backdrop, establishing the Cycle Shack as both a valued community asset and a sustainable income-generating venture has become central to Sea the Change’s future development and resilience.

Over time, the Cycle Shack has also become much more than simply a bike shop. Alongside its role as a cycling and active travel hub, efforts have continued to develop it as a wider community space and meeting point. During the summer, our team worked to create a community hub - a place for volunteers to gather for a cuppa and connection before heading home. These moments may seem small, but they help build relationships, reduce isolation and strengthen community spirit. Increasingly, the Cycle Shack represents not only bikes and active travel, but participation, belonging and shared community life.

Sea the Change. Registered Scottish Charity SC050664

The Cycling Without Age trishaw project itself has enjoyed another highly successful year. Many people have had the opportunity to get outdoors, enjoy fresh air and revisit places in the town they had not seen in years. These journeys have rekindled memories, encouraged conversation and supported the health and wellbeing that come from movement, companionship and time spent in nature. For some participants, the experience has helped them reconnect with their community and feel visible and included once again. This remarkable project is only possible because of an extraordinary team of volunteers whose generosity, care and commitment make every single journey happen.

The beach wheelchair project is now firmly established and continues to attract a steady flow of local users alongside visitors travelling from across the UK and beyond. It is clear that this project is making a real difference by opening up the beach experience to more people and removing barriers that might otherwise prevent access to the coastline. The beach ramp, however, has once again proved vulnerable to storm damage and remains an ongoing challenge. This serves as a very real reminder of the impacts of climate change, an issue that inspired the creation of Sea the Change in the first place. Throughout the year, work continued with Scottish Borders Council colleagues and funders to respond to these challenges, while volunteers once again ensured that so many people could enjoy memorable and meaningful experiences by the sea.

The Berwickshire Anti-Litter project, supported by Sea the Change, continued its work through beach and community clean-ups throughout the year. This year there was an even stronger emphasis on partnership working, particularly through the Big Clean Up event, which brought together a wide range of organisations and community groups in Eyemouth. It is encouraging to see environmental action increasingly becoming a shared responsibility across the community, with more people recognising the importance of protecting and caring for the local environment together.

Alongside these achievements, staff and trustee volunteers have worked tirelessly to help Sea the Change move into its next phase of development. With projects now established and embedded within community life, the focus is increasingly turning toward consolidation, financial sustainability and enterprise growth. Modernising systems and improving efficiency have become key priorities, and the launch of a new website marks an important step in the organisation’s wider digital transformation and future resilience.

This work has required enormous effort, flexibility and commitment from both staff and volunteers and, as is often the case with organisational development, it has brought significant pressure at times. What remains clear, however, is the depth of care, belief and dedication that people bring to Sea the Change. That shared commitment is the organisation’s greatest strength and the foundation on which its future will continue to grow.

There is every reason to feel confident about the next stage of Sea the Change’s journey. The organisation has continued to evolve while staying true to the values that inspired its creation: community, inclusion, environmental responsibility and practical action that improves lives.

Deepest thanks go to every member of staff, every volunteer, every trustee, every partner and every supporter who has helped make this work possible.

Sea the Change. Registered Scottish Charity SC050664

Financial Review

These accounts relate to the financial year 2025/26, covering the period from 1st April 2025 to 31st March 2026. Total income for the year was £157,765, representing a slight decrease from £159,988 in 2023/24. This figure includes grant funding of £127,808, received from a total of 17 different funding streams.

Key contributions included £27,000 from Scottish Borders Council Coastal Access Fund, £20,740 from the National Lottery, two grants from Foundation Scotland (Drone Hill/ Co’path Fund) totalling £15,000 plus an additional £5,000 from Blackhill towards our electric van. £14,697 from the Sestrans People and Place Fund, £9,789 from Cycling Uk, £8,000 from the Scottish Children’s Lottery and our final instalment of £6,000 from the Crichton Fund for the delivery of our Beach Wheelchair project, plus many more.

Our new Eyemouth Cycle Shack has allowed us to establish alternative income streams, generating a total of £24,533. This comprised merchandise sales (£291.06), bike repairs (£10,828), bike sales (£12,682), and e-bike hires (£656.44). Plus donations totalling £3,910.

Total expenditure for the year amounted to £169,875 up from £134,556.79 in the previous year.

As of the year-end, the General Fund balance stood at £77,469.23. 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

Looking ahead, Sea the Change will focus on strengthening long-term sustainability across all areas of its work, ensuring projects are resilient, well-supported and financially secure. A key priority will be developing the Cycle Shack as a successful social enterprise, increasing trading activity while continuing to enhance its role as a welcoming and inclusive community hub. Alongside this, the organisation will invest in systems, digital development and internal capacity to support efficient delivery and long-term stability.

At the same time, Sea the Change will prioritise maximising community impact by deepening engagement and widening access to inclusive opportunities. Across all activity, the focus remains on creating happier, healthier and more sustainable communities.

Sea the Change. Registered Scottish Charity SC050664

APPENDIX 2

Enter charity name below Enter SC No. below Sea the Change SC0050664

		Sea the Change	Sea the Change	Sea the Change	Sea the Change	Sea the Change	Sea the Change	Sea the Change			SC0050664
		Receipts andpayments accounts
	For the period from	Period sta		rt date			Period e		nd date
		Day	Month		Year	to	Day	Mont	h	Year
		01	April		2025 Year		31	March		2026

Section A Statement of receipts and payments
A1 Receipts	Unrestricted to nearest £	Restricted funds to nearest £		Expendable to nearest £			Permanent to nearest £		Total funds to nearest £		Total funds last to nearest £
Donations	3,910 24,419 291 1,512								3,910		3,312
Legacies									-
Grants		127,631							127,631		197,792
Receipts from fundraising activities									24,419
Gross trading receipts									291		95
Income from investments other than land									-
Rents from land & buildings									-
Gross receipts from other charitable									1,512		3,789
									-
*A1 Sub total*	30,132	127,631		-			-		157,763		204,988
A2 Receipts from asset & investment
Proceeds from sale of fixed assets									-
Proceeds from sale of investments									-
*A2 Sub total*	- 30,132	-		-			-		-		-
*Total receipts* A3 Payments
		127,631		-			-		157,763		204,988

Expenses for fundraising activities	£169,875.81								-
Gross trading payments									-
Investment management costs									-
Payments relating directly to charitable									169,876		101,178
Grants and donations									-
Governance costs:									-
Audit / independent examination									-		100
Preparation of annual accounts									-		100
Legal costs									-
Other									-
									-
**A3 Sub total **	169,876	-		-			-		169,876		101,378
A4 Payments relating to asset and
Purchases of fixed assets									35,541		78,179
Purchase of investments									-
**A4 Sub total **	- 169,876 139,744) ( 139,744) (	-		-			-		35,541		78,179
*Total payments* *Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*									error
		-		-			-		205,417		179,557
									error
		127,631		-			-		47,654) (		25,431

									-

		127,631		-			-		47,654) (		25,431
									error

APPENDIX 2

SC0050664

Sea the Change

Section B Statement of balances

Details	Unrestricted funds to nearest £ 51,974 139,774) (	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Cash and bank balances at start of year		34,034			86,008	60,577
Surplus / (deficit) shown on receipts and payments account		127,631			12,143) (	25,431
					-
					-
(Agree balances with receipts and payments account(s)) Cash and bank balances at end of year Details	87,800) (	161,665	-	-	73,865	86,008
	- 30	-	-	-	35,511	-
		Fund to which	Fund to which	asset belongs	Market valuation to nearest £	Last year to nearest £





Details			asset belongs	Total Cost (if available) to nearest £	-	-
					Current value (if available) to nearest £	Last year to nearest £
Hippocampe Wheelchair		Restr	icted	3,922	4	5
Terrawheels Beach Wheelchair		Restr	icted	2,756	4	5
Sandcruiser All Terrain Beach Wheelchair		Restr	icted	2,634	4	5
Birdie Compact Folding Hoist		Restr	icted	756	4	5
Beach Mat Sample		Restr	icted	46	15	18
Beach Mat		Restr	icted	1,414	905	1,132
Noticeboard		Restr	icted	643	274	343
Beach Hut		Restr	icted	7,000	5,600	7,000
Projector		Restr	icted	430	3	4
Laptop		Restr	icted	460	3	4
Printer		Restr	icted	150	3	4
EE Phone contract 24mths		Restr	icted	461	184	230
Thermos Flask		Restr	icted	35	22	28
Apple ipad 2022		Restr	icted	379	242	303
Beach Clean Board		Restr	icted	480	-	1
Litter Pickers x80		Restr	icted	1,732	532	666
Digital Scales		Restr	icted	17	10	14
Litterpicking sign x 2		Restr	icted	77	61	77
BAG Banner		Restr	icted	36	28	36
6 x Raleigh ebikes (2 x s, m, l)		Restr	icted	13,296	8,509	10,637
Bike equipment		Restr	icted	616	394	493
Reconditioned Bikes x 16		Restr	icted	900	576	720
Mechanic Pump		Restr	icted	42	26	34
Professional Toolkit		Restr	icted	844	540	675
2 x Cowboy E-bikes		Restr	icted	5,000	-	-
2 x Raleigh E-bikes		Restr	icted	4,431	-	-
Cycling without Age Trishaw		Restr	icted	10,281	8,224	10,281
Trishaw Equipment		Restr	icted	518	414	518
Cycling without Age Trishaw		Restr	icted	8,800	7,040	8,800
Yorvik Trike		Restr	icted	3,099	2,479	3,099
Gazebo		Restr	icted	3,570	2,856	3,570
Raleigh ebikes (2 x extra small)		Restr	icted	2,899	2,319	2,899
Bike Storage Shed		Restr	icted	2,336	1,868	2,336
Bike Racks		Restr	icted	677	541	677
Cycle Shack Notice Board		Restr	icted	887	709	887
Cycle Shack Propety purchase		Restr	icted	45,000	54,450	49,500
Workshop equipment and tools		Restr	icted	4,135	4,135	-
Electric Van		Restr	icted	20,452	20,452	-
Steel bike storage unit		Restr	icted	2,970	2,970	-
Bike purchase-Motus		Restr	icted	1,499	1,499	-
Bike Purchase - Estarli		Restr	icted	2,249	2,249	-
Bike Purchase - 3 x Ghost		Restr	icted	5,379	5,379
Changing bench		Restr	icted	1,099	1,099	-
Matting for beach		Restr	icted	1,139	1,139	-
Details			Total Fund to which li	165,545 ability relates	137,765 Amount due to nearest £
						105,005
						Last year to nearest £

B4 Liabilities

2025_26 P&R.xlsx / Statement of balances

December 2007

APPENDIX 2

----- Start of picture text -----
Total - -
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
B5 Contingent liabilities
Total - -
Signed by one or two trustees on Date of
behalf of all the trustees Signature Print Name
approval
Michael Wilson
A.Fisher Alice Fisher
----- End of picture text -----*

Please note - OSCR will accept digital or typed signatures

2025_26 P&R.xlsx / Statement of balances

December 2007

APPENDIX 2

Sea the Change

SC0050664

Section C Notes to the Accounts

C1 Nature and purpose of funds Unrestricted funds raised through general (may be stated on analysis of donations and the sale of charity related funds worksheets) 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. Type of activity or project £ supported 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 x this box (otherwise complete section 3b) £ 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) £ C4b Trustee expenses - details

2025_26 P&R.xlsx / Notes

December 2007

APPENDIX 2

C5 Transactions with trustees and connected persons	Balanc Nature of relationship	Balanc Nature of relationship

C6 Other information

2025_26 P&R.xlsx / Notes

December 2007

APPENDIX 2

Sea the Change

SC0050664

Additional analysis (1)

Analysis of receipts and payments

1 Donations

		Unrestricted funds	Unrestricted funds	Restricted funds	Expendable endowment funds	Permanent endowment funds	Total current period	Total last period
		to nearest £		to nearest £	to nearest £	to nearest £	to nearest £	to nearest £
Donations			3,910				3,910	3,312
							-
							-
							-
	Total		3,910	-	-	-	3,910	3,312
			-	-	-	-	-	-
2 Grants

	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Donations	3,910				3,910	3,312
					-
					-
					-
Total	3,910	-	-	-	3,910	3,312
2 Grants	-	-	-	-	-	-
	Unrestricted funds	Restricted funds			Total current period	Total last period
	to nearest £	to nearest £			to nearest £	to nearest £
Paths for all		17,392				17,392
National lottery		19,334				19,334
SBSCAN		995				995
Quixwood/County Durham		5,000				5,000
People's Post Code Lottery		25,000				25,000
Hamish and Doris Crichten		6,000				6,000
Foundation Scotland		10,280				10,280
SBSCAN		1,800				1,800
Fallago		3,000				3,000
SEStran		17,887				17,887
Tesco		1,125				1,125
SEStran		22,027				22,027
Co-op		500				500
SOSE		22,422				22,422
SESTRANS/ SBC EBIKE GRANT		£3,849			3,849
Foundation Scotland		£500			500
National Lottery YR3		£20,740			20,740
Blackhill		£5,000			5,000
Childrens Lottery		£8,000			8,000
Southern Uplands		£750			750
Foundation Scotland-drone/ co'path		£15,000			15,000
SESTran People and Place		£14,697			14,697
H&D Crichton Year 3		£6,000			6,000
Co-op 2025/26		£1,931			1,931
Cycling UK & RECYCLE FUND		£9,789			9,789
Cycling UK-REPAIR		£2,000			2,000
SBC COASTAL ACCESS		£27,000			27,000
Fallago		£3,000			3,000
PPLADA/ SBC		£9,000			9,000
TESCO		£375			375
Total
	-	280,393			127,631	152,762
	reference				reference	reference

	reference				reference	reference
3 Gross receipts from other charitable activities	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Gross tradingreceipts	291				291
Receipts from fundraisingactivities	24,419				24,419
Gross receipts from other charitable activities	1,512				1,512
					-
					-
					-
					-
					-
Total	26,222	-	-	-	26,222	-
	reference error	-	-	-	reference error	reference error

4 Payments relating directly to charitable activities

4 Payments relating directly to charitable activities
	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
PAYROLL	£64,164.02					55,423
NI & PENSION	£11,619.00					5,065
RENT	£4,752.00					8,584
UTILITIES	£3,460.00					inc
INSURANCE	£4,144.00					1,337
MARKETING	£5,102.00					2,821
IT	£470.00
FINANCIAL MGM	£4,555.00
PROJECT COSTS	£70,729.00
MISC	£3,168.00					12,753
CYCLE SHACK CONSTRUCTION						15,194
LITTER PICKING						112
BIKES						25,079
BIKE ACCESSORIES						1,195
GAZEBO						3,570
SHED						2,336
NOTICEBOARD						887
PREPARATION OF ACCOUNTS						100
INDEPENDANT EXAMINATION OF ACCOUNTS						100



Total
	172,163	-	-	-	-	134,556
	reference error	-	-	-	reference error	reference error

2025_26 P&R.xlsxAdditional notes (1)

December 2007

APPENDIX 2

SC0050664

Additional analysis (2)
Receipts 5 Breakdown of unrestricted funds	Unrestricted fund 1 - enter name of fund below -	Unrestricted fund 2 - enter name of fund below	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					-
Legacies					-
Grants					-
Receipts from fundraising activities					-
Gross trading receipts					-
Income from investments other than land and buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities					-
~~*Sub total~~ Receipts from asset & investment sales*	-	-	-	-	-	-
					cross ref error
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
~~*Sub total~~ Total receipts* Payments	-	-	-	-	-	-
	-	-	-	-	-	-
					cross ref error
Expenses for fundraisingactivities					-
Gross trading payments					-
Investment management costs					-
Payments relatingdirectlyto charitable activities					-
Grants and donations					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	-	-	-	-	-	-
					cross ref error
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
		-	-	-	-	-
					cross ref error
		-	-	-	-	-

					-

		-	-	-	-	-
					cross ref error
~~Nature andpurpose of funds~~

2025_26 P&R.xlsxAdditional notes (2)

December 2007

APPENDIX 2

SC0050664

Sea the Change

Additional analysis (3)

6 Breakdown of restricted funds

Receipts	Restricted fund 1 - enter name of fund below -	Restricted fund 2 - enter name of fund below	Restricted fund 3 - enter name of fund below	Restricted fund 4 - enter name of fund below	Total restricted funds - - - - - - - - - cross ref error	Total restricted funds last period
Donations					-
Legacies					-
Grants					-
Receipts from fundraising activities					-
Gross trading receipts					-
Income from investments other than land and buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities					-
*Sub total* Receipts from asset & investment sales	-	-	-	-	-	-

Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts*	-	-	-	-	-	-
	-	-	-	-	-	-

Payments

Expenses for fundraising activities					-
Gross trading payments					-
Investment management costs					-
Payments relating directly to charitable activities					-
Grants and donations					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment	-	-	-	-	-	-

Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-

		-	-	-	-	-

		-	-	-	-	-

					-

		-	-	-	-	-

~~Nature andpurpose of funds~~

2025_26 P&R.xlsxAdditional notes (3)

December 2007

Independent Examiner’s Report

I report on the accounts of the charity Sea the Change for the year ended 31.3.2026.

Respective responsibilities of trustees and examiner

The 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. 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:

examine the accounts as required under section 44(1) (c) of the Act.
to state whether particular matters have come to my attention.

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:

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, comply with Regulation 8 of the 2006 Accounts Regulations and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met

Or, to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed:

Abigail Hallas Independent Examiner Borders Community Action Registered Office: 1 Drygrange Cottages, Drygrange Steading, Melrose, TD6 9DJ

Date: 22/05/2026