NORTH BERWICK COMMUNITY CENTRE SCIO SCOTTISH CHARITY NO. SC051585
ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
NORTH BERWICK COMMUNITY CENTRE SCIO
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
| Page | |
|---|---|
| Charity information | 1 |
| Trustees’ Annual Report | 2 - 6 |
| Independent examiner’s report on the accounts | 7 |
| Receipts and payments account | 8 |
| Statement of balances | 9 |
| Notes to the accounts | 10 - 12 |
NORTH BERWICK COMMUNITY CENTRE SCIO
CHARITY INFORMATION
Charity Name:
North Berwick Community Centre SCIO
Charity No:
SC051585
Address:
North Berwick Community Centre Law Road North Berwick, EH39 4PN
Current Trustees:
The trustees have served during the year:
Chairperson Treasurer Secretary (resigned 01/05/2025) Appointed 13/03/2025 Appointed 01/05/2025
Independent Examiner:
EA Independent Ltd 5 South Charlotte Street Edinburgh, EH2 4AN
Page 1
NORTH BERWICK COMMUNITY CENTRE SCIO
TRUSTEES’ ANNUAL REPORT
FOR THE PERIOD ENDED 31 MARCH 2025
The trustees have pleasure in presenting their report together with the financial statements and the independent examiner’s report for the period ended 31 March 2025.
Structure Governance & Management
Legal status and founding document:
North Berwick Community Centre SCIO (the SCIO) is a Scottish Charitable Incorporated Organisation), regulated by a written constitution. The SCIO was registered on 14 February 2022 to continue the work of North Berwick Community Centre, a registered unincorporated charity (SC013505), which was wound up and all assets and liabilities transferred to the SCIO as at 1 April 2022.
Membership:
Membership is open to individuals living or working in the North Berwick area who support the objects and activities of the organisation. Membership is open to any incorporated or unincorporated voluntary bodies which have objects similar in nature to the SCIO and operate in the North Berwick area. This includes, but is not limited to, groups which use the community centre facilities.
Recruitment and appointment of trustees:
Trustees are elected from the membership and appointed by members at each AGM, or the board may appoint any member at any time.
Trustees may also appoint any non-member of the organisation to be a co-opted charity trustee where their specialist experience and/or skills could be of assistance to the SCIO.
The maximum number of trustees is 12 out of which no more than 3 should be co-opted trustees.
Induction and training of trustees:
New trustees receive an induction to the role. The trustees are guided by the duties set out by the Scottish Charity Regulator and undertake training opportunities where necessary.
Organisational Structure:
Day to day management of North Berwick Community Centre SCIO is delegated to salaried staff, who are employees of East Lothian Council. The Trustees normally meet every month, either virtually or in person, with staff in attendance.
Page 2
NORTH BERWICK COMMUNITY CENTRE SCIO
TRUSTEES’ ANNUAL REPORT
FOR THE PERIOD ENDED 31 MARCH 2025
Objectives & Activities
Purpose and principal activities:
North Berwick Community Centre SCIO has the following purposes:
-
the advancement of education
-
the advancement of citizenship or community development
-
the provision of recreational facilities, or the organisation of recreational activities, with the object of improving the conditions of life for the persons for whom the facilities or activities are primarily intended
-
the relief of those in need by reason of age, ill-health, disability, financial hardship or other disadvantage
It achieves these by providing accommodation and support for local groups for whom the Centre is the focus for their own activities and by running classes. We’re dedicated to maintaining an accessible, affordable resource for all. Our board membership and programme have remained community-focussed and led.
Achievements and review of the year:
The Community Centre continues to be used by an impressive number of much valued community organisations, groups and charities as listed on page 5.
Many of the people supported have complex additional needs, and through their participation enjoy a wide range of life enhancing activities, integration and support – reducing loneliness and isolation.
Financial crisis support (in line with government’s cash first policy) has been streamlined to giving vouchers, allowing more choice. This supported 97 children through families in need. Children’s holiday activities during summer focusing on STEM subjects hosted 49 children. This is Us additional support group and Raising Children With Confidence was developed with local parents. Stay + Play pre-school group focusing on parental attachment and child development. To maximise use of resources, the Snoezelen Room has been used during term time for Baby Massage sessions and is reverted to a Snoezelen Room for Can Do.
The board continued to work against the uncertainty surrounding East Lothian Council’s
Page 3
NORTH BERWICK COMMUNITY CENTRE SCIO
TRUSTEES’ ANNUAL REPORT FOR THE PERIOD ENDED 31 MARCH 2025
Achievements and review of the year continued:
The Centre hosts a wide range of leisure, community and educational groups and classes – from Men’s Sheds to Playgroup and Yoga. All contribute greatly to the vibrant community we enjoy and offer tangible social capital value to the area.
We are pleased to host many occasional commercial lets such as children’s birthday parties and events which add to the mix of what we have to offer.
The Community Development Officer's work in the Centre has included
-
delivering family learning activities
-
developed and delivered a range of Science and Technology activities for children and parents, including Hi5 awards
-
intergenerational activities
-
delivering Food and Fuel Bank services
-
delivering the Christmas Cheer project
-
ensuring bursary awards are made for children in low-income families to access out of school activities and sports.
Over the past year, in addition to our core meetings, we have met regularly with community representatives, groups, mentors, East Lothian Council staff, and centre users to gather views regarding future Centre planning, staffing, funding, management and facilities – including the adjacent, now vacated former Nursery building.
The trustees would like to take this opportunity to thank all staff, volunteers, user groups and their representatives, and everyone else who contributes to the success of the Community Centre. Many thanks to the trustees, who work so hard behind the scenes to ensure we have the best resource possible in the Community Centre.
A full list of the groups and organisations who we have hosted, facilitated or worked alongside in the 24-25 year and continue to support are provided on page 5.
Page 4
NORTH BERWICK COMMUNITY CENTRE SCIO
TRUSTEES’ ANNUAL REPORT FOR THE PERIOD ENDED 31 MARCH 2025
Groups who used the centre on an on-going or regular basis between April 2024 and March 2025 were:
Playgroup Stepping Out Taekwon-Do Can Do Christmas Cheer Kindness Cooperative Sporting Revolution Girl Guiding North Berwick Community Council Tasha Yoga Upward Mobility Stay and Play Qi Gong Rugbytots Law Quilters Creative Embroidery Wednesday Art Group North Berwick Gardening Club Men’s Shed North Berwick Movies Area Partnership Meetings Combat Cardio This is Us (Film Group) Stroke Club North Berwick Baby Massage On the Move meetings NHS Antenatal Classes Happy Minds Healthy Babies Day Centre meetings ASD Support CAPP Meetings Hidden Hearing Go4Better Wild Tide Yoga Yarn Café Freedom and Form Dance
Casual lets and users during April 2024 and March 2025 were:
Labour Group Social work School support meetings Community band practice EL Works meeting North Berwick Children and Youth Network
Countryside Rangers Counselling services Scouts Trustee meetings Dirleton Playgroup Movie Event
Financial Review
Results for the year:
In the year to 31 March 2025 the SCIO had total receipts of £19,829 (2024: £24,485), and made payments of £19,056 (2024: £18,782). This has resulted in a surplus for the year of £773 (2024: £5,703). Fund balances (cash and bank only) at 31 March 2025 were £104,996, of which £29,188 were restricted.
Page 5
NORTH BERWICK COMMUNITY CENTRE SCIO
TRUSTEES’ ANNUAL REPORT
FOR THE PERIOD ENDED 31 MARCH 2025
Reserves policy:
The trustees consider the SCIO should hold sufficient reserves to meet approximately 6 months running costs to allow the centre to continue to run whilst alternate funding is sourced. As at 31 March 2025, the SCIO had £75,808 of unrestricted funds which the trustees consider sufficient while current arrangements with ELC remain in place.
Contribution by East Lothian Council:
The trustees acknowledge the support given by East Lothian Council. The Council bears the running costs of the Centre including the salaries of senior staff and caretaking staff.
Trustee remuneration and expenses:
The trustees did not receive any remuneration or expenses during the year (2024: nil).
Major risks facing the charity:
The trustees consider the major risks for the SCIO would be posed by the withdrawal of the support of East Lothian Council with respect to the building and staff.
During the past year the work of the trustees has been overshadowed by continued uncertainty and difficulties around staffing, roles and responsibilities, maintenance issues, future funding and management arrangements. East Lothian Council’s intended move away from a community development model towards a business model for the Community Centre is causing much concern, as there are many groups and individuals who are likely to be negatively impacted.
Plans for future periods
The trustees will continue to strive to overcome challenges faced to keep the community centre running as a vibrant community asset. We will further develop plans with ELC and wider community regarding possible viable asset transfer/long lease.
We want to increase occupancy rates and review and develop income streams and room charges, with consideration to the needs of the community.
Approved by the trustees on 12 December 2025 and signed on their behalf by:
, Chair
Page 6
NORTH BERWICK COMMUNITY CENTRE SCIO INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NORTH BERWICK COMMUNITY CENTRE SCIO I report on the accounts of the charity for the year ended 31 March 2025, which are set out on pages 8 and 9 and the related notes on pages 10 to 12. Respective responsibilities of Trustees and Examiner The charitys trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 ("the 2005 ACY,) and the Charities Accounts (Scotland) Regulations 2006 (as amended) ("the 2006 Regulations"). The chariVs trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section (44){1){cl of the 2005 Act and to state whether particular matters have come to my attention. Basis of Independent Examinerfs Statement My examination is carried out in accordance with Regulation 11 of the 2006 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 view given by the accounts. Independent Examinees Statement In connection with 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 Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper of the accounts to be reached. EA Independent Ltd 5 South Charlotte Street Edinburgh, EH2 4AN 12 December 2025 Page 7
NORTH BERWICK COMMUNITY CENTRE SCIO
STATEMENT OF RECEIPTS AND PAYMENTS
FOR THE YEAR ENDED 31 MARCH 2025
| Unrestricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|
| 2025 | 2025 | 2025 | 2024 | ||
| Notes | £ | £ | £ | £ | |
| Receipts | |||||
| Voluntary income | 2 | 53 | 1,515 | 1,568 | 15,886 |
| Investment income | 383 | - | 383 | - | |
| Receipts from charitable activities | 3 | 17,878 | - | 17,878 | 8,599 |
| ────── | ────── | ────── | ────── | ||
| 18,314 | 1,515 | 19,829 | 24,485 | ||
| ────── | ────── | ────── | ────── | ||
| Payments | |||||
| Charitable activities | 4 | 8,062 | 10,994 | 19,056 | 18,782 |
| ────── | ────── | ────── | ────── | ||
| Total payments | 8,062 | 10,994 | 19,056 | 18,782 | |
| ────── | ────── | ────── | ────── | ||
| Net receipts/(payments) before transfers | 10,252 | (9,479) | 773 | 5,703 | |
| Transfers | - | - | - | - | |
| ────── | ────── | ────── | ────── | ||
| Surplus/(deficit) for the period | 10,252 | (9,479) | 773 | 5,703 | |
| ════ | ════ | ════ | ════ |
The Notes on pages 10 to 12 form part of these financial statements
Page 8
NORTH BERWICK COMMUNITY CENTRE SCIO
STATEMENT OF BALANCES AS AT 31 MARCH 2025
| Unrestricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|
| 2025 | 2025 | 2025 | 2024 | ||
| Notes | £ | £ | £ | £ | |
| Fund balances brought forward | 65,556 | 38,667 | 104,223 | 98,520 | |
| Surplus/(deficit) for the year | 10,252 | (9,479) | 773 | 5,703 | |
| ────── | ────── | ────── | ────── | ||
| Fund balances carried forward | 8 | 75,808 | 29,188 | 104,996 | 104,223 |
| ════ | ════ | ════ | ════ | ||
| Bank and cash balances represented | by: | ||||
| Bank deposit account and petty cash | 53,930 | 29,188 | 83,118 | 82,728 | |
| Savings account | 21,878 | - | 21,878 | 21,495 | |
| ────── | ────── | ────── | ────── | ||
| 75,808 | 29,188 | 104,996 | 104,223 | ||
| ════ | ════ | ════ | ════ | ||
| ther assets (for information only) | |||||
| £ | £ | ||||
| Insured value of fixtures fittings and equipment | 90,820 | 90,820 | |||
| reditors (for information only) | |||||
| £ | £ | ||||
| Room hire paid in advance | 514 | 296 | |||
| Accrued charges (Independent examination fee) | 750 | 750 |
Other assets (for information only)
Creditors (for information only)
The accounts were approved by the Trustees on 12 December 2025 and were signed on its behalf by:
Chair
The Notes on pages 10 to 12 form part of these financial statements
Page 9
NORTH BERWICK COMMUNITY CENTRE SCIO
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
1. ACCOUNTING POLICIES
Basis of accounting
The accounts are prepared on a Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The Statement of Receipts and Payments is a summary of all money received and paid by the Centre during the financial year. No adjustments have been made for income due but not yet received, or for expenditure incurred but not paid by the end of the year. Fixed assets, debtors and creditors are shown by note only.
Resources expended
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries.
As the charity is not registered for VAT, expenditure includes VAT where appropriate.
Restricted funds
The charity holds restricted funds representing funds donated specifically for a certain activity. The income and expenditure relating to each restricted fund is accounted for separately.
2. VOLUNTARY INCOME
| VOLUNTARY INCOME | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |
| 2025 | 2025 | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Grants and donations | ||||
| North Berwick Community Fund(Christmas Cheer) | - | 1,000 | 1,000 | - |
| ELC Support from the Start(Children & families) | - | 13,502 | ||
| North Berwick Choir(Christmas Cheer) | - | 1,350 | ||
| Other donations under £500 | 53 | 515 | 568 | 1,034 |
| ─────── | ─────── | ────── | ────── | |
| 53 | 1,515 | 1,568 | 15,886 | |
| ═════ | ═════ | ════ | ═════ | |
| RECEIPTS FROM CHARITABLE ACTIVITIES | ||||
| £ | £ | £ | £ | |
| Accommodation income | 17,053 | - | 17,053 | 7,924 |
| Affiliation fees | 825 | - | 825 | 675 |
| ────── | ────── | ────── | ────── | |
| 17,878 | - | 17,878 | 8,599 | |
| ════ | ════ | ════ | ═════ |
3. RECEIPTS FROM CHARITABLE ACTIVITIES
Page 10
NORTH BERWICK COMMUNITY CENTRE SCIO
NOTES TO THE ACCOUNTS
FOR THE PERIOD ENDED 31 MARCH 2025
4. COSTS OF CHARITABLE ACTIVITIES
| Children & | Christmas | ||||
|---|---|---|---|---|---|
| Unrestricted | Families | Cheer | Total | Total | |
| 2025 | 2025 | 2025 | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Grants and donations made | - | - | - | - | 3,059 |
| Project delivery | - | 4,748 | 3,245 | 7,993 | 6,610 |
| IT expenses | - | - | - | - | 91 |
| HR Support | 2,042 | - | - | 2,042 | 1,909 |
| Liability & indemnity insurance | 1,658 | - | - | 1,658 | 1,598 |
| Licenses | 414 | - | - | 414 | 355 |
| Centre upkeep & resources | 2,510 | 462 | - | 2,972 | 1.162 |
| Office expenses | 577 | - | - | 577 | 1,317 |
| Travel expenses | - | 11 | - | 11 | 60 |
| Professional /freelance fees | - | 2,528 | - | 2,528 | 1,764 |
| Governance costs | 861 | - | - | 861 | 857 |
| ────── | ────── | ────── | ────── | ────── | |
| 8,062 | 7,749 | 3,245 | 19,056 | 18,782 | |
| ════ | ════ | ════ | ════ | ════ |
5. GOVERNANCE COSTS
The fee for the 2025 independent examination is £750 (2024: £750) and is included in the Statement of Balances.
6. PAYMENTS TO TRUSTEES
No payments were made to trustees for remuneration or travelling expenses.
There no payments to related parties during the year.
7. TAXATION
North Berwick Community Centre SCIO is accepted by HMRC as a Charity under Section 505, Income and Corporation Taxes Act 1988, and accordingly no provision is required for taxation on surpluses.
Page 11
NORTH BERWICK COMMUNITY CENTRE SCIO
NOTES TO THE ACCOUNTS
FOR THE PERIOD ENDED 31 MARCH 2025
8. MOVEMENT IN FUNDS
| Balance at | Transfers | Balance at | |||
|---|---|---|---|---|---|
| 1 April | Receipts | Payments | of funds | 31 March | |
| 2024 | 2025 | ||||
| £ | £ | £ | £ | £ | |
| Unrestricted | |||||
| General Fund | 64,571 | 18,314 | (7,866) | - | 75,019 |
| Refurbishment Fund | 985 | - | (196) | - | 789 |
| ─────── | ────── | ────── | ────── | ─────── | |
| 65,556 | 18,314 | (8,062) | - | 75,808 | |
| ─────── | ────── | ────── | ────── | ─────── | |
| Restricted | |||||
| Children and Families | 30,159 | 265 | (7,749) | - | 22,675 |
| Christmas Cheer | 5,424 | 1,250 | (3,245) | - | 3,429 |
| Adult Education Bursary | 710 | - | - | - | 710 |
| Community Days & Volunteer | |||||
| Promotion | 2,000 | - | - | - | 2,000 |
| NHS Fund Health Scotland | 374 | - | - | - | 374 |
| ────── | ────── | ────── | ────── | ────── | |
| 38,667 | 1,515 | (10,994) | - | 29,188 | |
| ────── | ────── | ────── | ────── | ────── | |
| Total all funds | 104,223 | 19,829 | (19,056) | - | 104,996 |
| ═════ | ═════ | ═════ | ═════ | ═════ |
Nature and purpose of Funds
Unrestricted funds:
General Fund has no restriction and is administered on a discretionary basis by the trustees in line with the objects of the Centre.
Refurbishment Fund represents funds set aside by the trustees for refurbishment costs.
Restricted funds :
Children and Families contains funds given specifically to deliver projects and services for children and their families to promote confidence and well-being. Examples include funding a support worker, children’s bursaries and projects such as Good Food Good Health, Baby Peep and Building Resilience.
Christmas Cheer represents a fund established to assist vulnerable people with festivities at Christmas.
Adult Education Bursary is a fund designed to provide assistance to vulnerable adults with their training needs.
Community Days & Volunteer Promotion is a fund to raise awareness of volunteering. NHS Fund Health Scotland represents funds for the specific use of training staff and purchasing relevant equipment to allow them to deliver training in the centre for those that would benefit from cookery lessons.
There were no transfers between funds during the year.
Page 12