OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← Low Port Centre

2025-06-30-accounts

fa LOWCENTRE PORT

Trustee’s annual report & financial statements For the period ending 30 June 2025

Low Port Centre SCIO

OSCR Registered Scottishcottish Charity RegulatCharity Regulator Scio WWWw.oscr.org.uk S$C052642

Report and Financial Statement

FOR THE YEAR ENDED 30" JUNE 2025

CONTENTS:

  1. Title pages Pages 1-2 2. Trustee’s report Pages 3-10 3. Independent Examiner’s report Page 11 4. Statement of financial activities Pages 12-19

2

LOW PORT CENTRE

TRUSTEE’S ANNUAL REPORT

The Trustees have pleasure in presenting their report for the financial year ending 30 June 2025

REFERENCE AND ADMINISTRATION DETAILS

Charity Name : Low Port Centre Charity Number (OSCR) : $C052642 Principal Address : Low Port Centre, 1 Blackness Rd, Linlithgow, EH49 7HZ Constitutional form : Scottish Charity Incorporated Association Constitutional form date —: 27" June 2023 Accounting reference date : 30" June Website : www.lowportcentre.org and www.linlithgowhostel.org

Charity Trustees:

The Trustees who served during the year were as follows:

|

Heather Begarnie Chair Tom Conn Stuart McColl Chris Price Alex Erskine (appointed 5.9.24) Katie Morrow (appointed 5.9.24)

Bankers:

Co-operative Bank PO Box 250 Skelmersdale WN8 6WT

Senior Staff member responsible for day-to-day management of the charity: Andrew Clark

The accounts have been prepared in accordance with SORP 2015 issued by the Office of the Scottish Charity Regulator in its role as a SORP making body, recognised by the Financial Reporting Council. The accounts are prepared on an accruals basis. The charity has had the accounts independently examined by Jon Norton of Barefoot Accounting Ltd of Linlithgow, West Lothian.

| | |

3

STRUCTURE, GOVERNANCE, MANAGEMENT

Low Port Centre SCIO (known as Low Port Centre) was registered as a SCIO on 27 June 2023 under the charity number $C052642. Our governing document can be viewed here: Low Port Centre Constitution

Organisational structure and decision-making process

The charity is overseen and managed by Trustees and management staff.

Trustees have legal duties and are responsible for governance, finance and related matters. They are appointed by agreement with existing Trustees and Members in accordance with the constitution.

Management Staff have responsibility for the day to day workings of the charity, ensuring that the activities of the charity are run effectively and in line with the overall vision and strategy agreed by the Trustees.

The organisation is composed of Trustees, Members and Associates.

Members are Individuals who care about the Low Port Centre. The Low Port Centre (LPC) is a two tier SCIO with a geographic community which means local people make up the majority of our membership body and make decisions about what happens i.e appoint trustees and ratify the budget. This happens once a year at our Annual General Meeting. Anyone over 12 years old can become a member.

Types of Memberships

Associates - If you live outside of the geographical area but support the Low Port Centre you can become an Associate member. Associates may attend and speak at General Meetings but may not participate in such meetings for voting or quorum purposes. Associates will be eligible for appointment as Co-Opted Trustees.

Risk Management: It is considered by the Trustees that there is no foreseeable risk where the charity is exposed.

4

Affiliations and connections:

Our partners are the heart and soul of the Low Port Centre and have made it their home. They've signed up to our values and care about the ongoing sustainability of the LPC.

A partner has either dedicated full time space in the centre or hires a space once a week for three consecutive hours, 40 weeks of the year. A partner in return receives up to 50% discount on all room bookings.

|

5

OBJECTIVES AND ACTIVITIES

The Purpose of the charity as set out in the governing document:

The Organisation has been formed to primarily benefit the community of individuals who are resident in the EH49 postcode area but also including those from the neighbouring postcode areas EH30, EH48, EH51, EH52, FK2 and FK3 (the “Community”), with the following purposes:

Summary of the main activities in relation to those purposes:

Background

The Low Port Centre (LPC) provides community space to Linlithgow and the surrounding area to help people meet their own needs and aspirations. LPC brings together like minded charities, organisations and small businesses who all live under the same roof to improve the world around them.

It all started in 2020 when St John's Church, Linlithgow, was looking for a permanent HOME for the church family. A local councillor made the church aware of a council property, the Low Port Education Centre, which could potentially be available as a Community Asset Transfer. The church quickly realised that this was a huge project requiring partnership with many other organisations, so an independent charity, Low Port Centre, was formed.

Our vision for Low Port Centre is that it is a welcoming place for all, inspiring community, wellbeing and creativity in and around Linlithgow. Our values of Home, Health and Hope are at the core of all that we do and each of our partners shares these values.

6

Looking back over the year...

A Year of Growth, Adaptation, and Full Utilisation of the Low Port Centre

This year has been one of significant expansion and impact. The Low Port Centre has moved from being a refurbishment project to becoming a busy community hub at the heart of our community. Every corner of the building - and the surrounding grounds - has been in active use, reflecting both the needs of our partners and the creativity of the people who call this place home.

Expanding Use of Space

Demand for space has grown throughout the year, with groups, community organisations, and new partners making extensive use of rooms, halls, and outdoor areas. Some of these are one-off events whilst others are regular bookings. Our licensed spaces have been full all year and the licensees occasionally book other space for their activities. The Centre has become a place where people can gather, learn, rest, create, and pursue their own aspirations, from Party at the Palace to local markets and creative enterprises.

Hostel Development

A major focus of the year was the development of Linlithgow Hostel. Key milestones included:

The hostel closed in January to allow for maintenance work and to give the staff team a break. In line with our vision and values, the hostel prioritises providing affordable accommodation for groups. Groups can | book 1-2 years in advance, with package deals allowing the use of additional meeting rooms in the centre. Individuals are able to book hostel rooms up to 6 months ahead, when space is available. Any surplus income generated through running the hostel is reinvested across the Low Port Centre to benefit the whole community. It allows us to keep the costs affordable for those renting space in the building, particularly our partners. We are continuing to learn how to improve our hospitality, income generation, and community welcome.

Growing Partnerships

We now have 31 partners in the centre. Groups are also using the hostel and booking for repeat visits. During the year, new relationships have been formed with:

These partnerships have broadened our reach and deepened our role as a connector within the town.

7

Building Improvements and Safety Upgrades

A significant programme of upgrades and compliance work was completed, strengthening the building’s safety, efficiency, and long-term viability. This included:

These investments ensure the Centre remains safe, compliant and fit for purpose for years to come.

Lease

As part of the Community Asset Transfer (CAT) discussions with the local authority it was agreed that we would enter into an initial 2-year lease for the property while the CAT was in progress. We are now 18 months into our lease, and this is allowing us to prove the project is viable in the long term. We expect the CAT to be completed in 2026.

Financial Stability

A major milestone was achieved in June, when the organisation reached full reserves. This achievement reflects careful stewardship, increased activity, and the commitment of staff, volunteers, and partners. It provides a strong foundation for future planning and investment and gives confidence as we look towards completion of the CAT and full ownership of LPC.

Team

Andy, the centre manager continues to work tirelessly and creatively to ensure the centre is run smoothly and efficiently. He liaises with staff, partners, volunteers, trades and guests, generating new business and communicating with the wider community.

Katherine has been an invaluable addition to the staff team, taking the lead on ensuring compliance, policies and procedures are carefully followed. She is the hostel manager and is responsible for staffing recruitment, contracts and rotas.

Ruth, seconded from St John’s Church, brings her extensive financial and organisational skills into the team. She ensures the day-to-day finances are accurate, does invoicing and liaises with our accountant.

Steven Turnbull - our Development Officer, provides critical support in achieving grant funding and oversees refurbishment of the building. His skill set is invaluable in strengthening the LPC charity.

We have a fantastic team of 8 on-call, housekeeping and cleaning staff who are mostly local people, for some it has been their first ever job.

Our two wonderful volunteer handymen, Chris and Tom, faithfully appear every Monday and take on each maintenance challenge with a brilliant uncomplaining and can-do attitude.

8

Charity’s policy on reserves:

Currently our reserves policy is to hold three months of running costs. In addition a sum of £20,000 will be held as an emergency fund to be used for unforeseen essential work that affects health and safety and/or the ongoing running of Low Port Centre.

This reserves policy relates only to the charity's unrestricted funds. Restricted funds may be held in addition to be used for the restricted purpose for which they were given.

Our reserves policy can be viewed here.

Going Concern: As at the date of approval of this report, and the financial accounts, the Trustees have assessed that there is no uncertainty about the Charity’s ability to continue as a going concern.

Looking ahead

As we move into year 3, we look forward to the conclusion of the full Asset Transfer of the Low Port Centre. We anticipate that the financial and legal work and the negotiations with West Lothian Council will be concluded following our calculation of the community benefit being provided by Low Port Centre.

Over the summer, we have plans to refurbish the small kitchen and make it the main kitchen for the centre. We will reuse as much as possible from the existing kitchen, but some new appliances and units will be purchased.

The main kitchen is used infrequently, and it has been decided to change its use and create a common room for those staying in the hostel. This will be particularly beneficial for groups, ensuring they will have a place to meet that isn’t already in use by our regular partner bookings.

We are considering rebranding the hostel to encourage more bookings. We are not consistently reaching our targets for hostel occupancy and wonder if the connotations of a ‘hostel’ are problematic. A relaunch and wider marketing during the next year will hopefully help us to achieve at least the national average occupancy rates in the accommodation.

In partnership with Low Port Primary School, restoration of The Rigg (secret garden) is well underway. We are grateful for all the work of the Men’s Shed group as they have worked to reinstate it to a usable community garden which is benefitting school pupils as well as people associated with Low Port Centre. There is more work ahead to develop the outside spaces around Low Port and make them beautiful all year round.

9

Thanks

The Trustees are most grateful to the growing team of staff, partners and volunteers who give so much of themselves in providing an excellent community facility, HOME to many organisations, groups and businesses.

We are also grateful for all the financial support we have received during the year. Particular thanks to:

The Trustees believe that this report is a fair, balanced and an understandable review of the charity’s structure, legal purposes, objectives and activities, financial performance & financial position.

The Charity Trustees declare that they have approved the report above.

Signed on behalf of the Charity Trustees on 3 March 2026

Heather Begarnie, Chair

10

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

REPORT TO THE TRUSTEES OF “LOW PORT CENTRE”

Scottish Registered Charity SCO52642

| report on the accounts of the charity for the year ended 30" June 2025 which are set out on pages 12 to 19.

Respective responsibilities of Trustees and Auditors

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. 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 Examiner's statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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, | do not express an audit opinion on the 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

:

have not been met, or

|

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

Date 3°! March 2026

|

Jon Norton FMAAT Barefoot Accounting Ltd Regent House, Linlithgow, EH49 7HU AAT Membership Number 20219691

a4

Statement of Financial Activities (Including Income & Expenditure Account)

For the Period Ended 30!" June 2025

Notes Unrestricted Unrestricted Restricted Total
Funds		 Total
Funds
Funds Funds 2025 2024
Income and endowments from: £ £
Grants, Donations and legacies
Charitable activities		 4 39,099
-		 75,984
-		 115,083
.		 140,618
-
Other trading activities
Investments		 5
6		 225,126
2		 -
-		 225,126
2		 45,656
-
Other
Total		 -
264,227		 -
75,984		 -
340,210		 4,905
191,179
Expenditure on:
Raising funds 7 - - - -
Charitable activities
Other
Total		 8,10
9		 171,102
9,253
180,355		 101,170
-
101,170		 265,106
9,253
274,359		 152,599
1,262
153,860
Netincome/(expenditure) 83,871 (25,186) 65,851 37,319
Transfers between funds 16
Other recognised gains/(losses):
Extraordinary income
Gain/(losses) on revaluation offixed assets 11,15
Net gains/(losses) on investments
Actuarial gains/(losses) on pension schemes
Net movement in funds
Total funds brought forward
Total funds carried forward		 pe 12,132
96,003
A)		 25,187
-
cree		 37,319
103,169
ALee		 -
37,319

There are no Endowment Funds.

All incoming resources and resources expended derive from continuing operations.

12

Balance Sheet

As at 30" June 2025
Notes 2025 2024
£ £
Fixed Assets
Tangible fixed assets 11 12,783 -
Current Assets
Debtors and prepayments
Cash at bank and in hand		 12 12,828
78,656		 4,598
36,519
91,484 41,117
Creditors Falling DueWithin OneYear 13 3,543 3,798
NetCurrent (Liabilities) Assets 87,941 37,319
Total Assets Less Current Liabilities 100,724 37,319
Creditors Falling DueAfterOneYear 14 - -
NetAssets 100,724 37,319
Funds
Unrestricted funds 15 100,724 12,132
Restricted Funds 16 - 25,187
100,724 37,319

The trustees confirm that, to the best of their knowledge, the financial statements have been prepared in accordance with the Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006, the Memorandum and Articles of Association, and the guidelines outlined in Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

These financial statements give a true and fair view of the charity's affairs as at [year-end date] and of its incoming resources and application of resources, including its income and expenditure, for the year then ended.

Signed on behalf of the Trustees:

==> picture [51 x 13] intentionally omitted <==

----- Start of picture text -----
a
----- End of picture text -----

Date: 3% March 2026

Heather Begarnie, Chair

13

Notes to the Accounts For the Period Ended 30" June 2025

1. Accounting Policies

a) Accounting Convention

The accounts are prepared under the historical cost convention in accordance with applicable accounting standards, the Charities & Trustee Investment (Scotland) Act 2005, and the Charities accounts (Scotland) Regulations 2006 (as amended) and Statement of Recommended Practice — Accounting and Reporting by Charities effective 1° January 2018.

(b) Fund Accounting

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of charity.

Restricted funds are funds which are to be used in accordance with specific instructions imposed upon amounts received.

(c) Incoming Resources

All incoming resources are recognised in the period to which they relate, when there is sufficient evidence to provide the necessary certainty that the income will be received, and the value of the incoming resources can be measured with sufficient reliability.

(d) Resources Expended

Expenditure is recognised on an accruals basis as a

liability is incurred.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the costs linked to the strategic management of the charity.

(e) Tangible Fixed Assets and Depreciation

Depreciation is calculated on a straight line and reducing balance basis so as to write off the cost of fixed assets over the expected useful lives of the assets concerned. The principal annual rates for this purpose are:

==> picture [398 x 60] intentionally omitted <==

----- Start of picture text -----
Freehold property and improvements 2% straight line (Fair Value Basis from
Fixtures 2023)
Office and fittings 20% straight line
AV/PAequipment 20% straight line
equipment 20% straight line
----- End of picture text -----

(f) VAT

The charity registered for VAT from July 2025, and where applicable, expenditure is stated net of tax.

  1. Taxation

As a registered charity there is no liability for corporation tax.

14

Notes to the Accounts For the Period Ended 30" June 2025

|

3. Net incoming/(outgoing) resources

3. Netincoming/(outgoing)resources
3. Net incoming/(outgoing) resources 2025 2024
£ £
Net incoming/(outgoing) resources is stated after charging:
Depreciation of tangible fixed assets 3,196 -
(Profit)/Loss on disposal oftangible fixed assets
Examiner's remuneration		 -
800		 -
880
4. Voluntary Income 2025 2024
£ £
Unrestricted funds
Grants, Donations and gifts 39,099 31,598
Restricted funds
Grants, Donations and gifts 75,989 109,020
115,088 140,618
5. Activities for generating funds 2025 2024
£ £
Unrestricted funds
Lease Income 45,507 15,602
Room Hire 74,928 27,039
Overnight Stay 105,440 3,015
225,126 45,656
Restricted funds
Lease Income -
Room Hire .
225,126 45,656
6. InvestmentIncome 2025 2024
£ fe
Unrestricted funds
Savings investment accounts 2 -
7. Costofgeneratingfunds 2025 2024
£ a
Unrestrictedfunds

15

Notes to the Accounts For the Period Ended 30'" June 2025

8. Charitable Expenditure

9.

Charitable Expenditure
2025 2024
£ £
Unrestricted funds
Contractor Payments 13,160 5096
Refurb Costs 18,853 39,448
Repairs & Maintenance 42,173 105
StaffCosts
Electricity		 26,110
16,899		 -
5,731
Gas
Telephone& Internet		 30,789
4,601		 7,647
727
Comms, Media &Advertising 3,529 129
Office Supplies & Postage 369 84
Catering 164 88
Event Costs 215 560
Cleaning Materials 4,015 630
Other General Expenses 41,712 42
172,589 60,286
Restricted funds
Contractor Payments
Refurb Costs
StaffCosts		 23,830
25,099
50,832		 47,395
35,050
-
Comms, Media &Advertising 2,009 1,388
101,770 83,833
274,359 144,119
Governance costs
2025 2024
£ £
Unrestricted funds
Bank Charges 171 105
Finance, Admin & Office Services 7,354 350
Audit&Accountancy 1,728 807
Restricted funds
Bank Charges - -
9,253 1,262

16

| | |

Notes to the Accounts For the Period Ended 30" June 2024

10. Staff costs

Staff costs
2025 2024
The averageweekly number ofemployees ofthe charity was:
Charitable activities		 Number _Number
7
1
7 1
The aggregate remuneration paid and associated costs was: £ £
Wages and salaries 72,657 7,608
National insurance costs - -
Employer's pension contribution
Staff Expenses		 2,780
448		 817
54
Training and Development 1,058 -
76,942 8,479

No employee or director received emoluments in excess of £60,000 during the year

|

11. TangibleFixedAssets Heritable Furnishing&
Property
£		 Equipment
£		 Total
£
Cost
At 1 July 2024
Additions
Disposals
At30" June 2025		 a
-
-
-		 *
15,979
-
15,979		 15,979
-
15,979
Depreciation
At 1 July 2024
Charge forthe period		 .
-		 7
3,196		 “
3,196
Depreciation on disposals
At 30" June 2025		 -
-		 -
3,196		 -
3,196
NetBook Value
At30" June 2025 - 12,783 12,783
At18July2024 - - -

17

Notes to the Accounts For the Period Ended 30" June 2025

12. Debtors and prepayments

==> picture [429 x 268] intentionally omitted <==

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |2025|2024| |£|£| |Debtors|2,768|-| |VAT|Reclaim|10,060|-| |12,828|-| |13.|Creditors|Falling|Due|Within|One Year| |2025|2024| |£|£| |Accruals|1,830|1,935| |Other|Creditors|1,713|-| |Business|loans|-|-| |3,543|-| |14.|Creditors|Falling|Due|After One|Year| |2025|2024| |£|£| |Loans|-|-| |Tailored|business|loan|-|-|

----- End of picture text -----

15. Unrestricted Funds

==> picture [411 x 106] intentionally omitted <==

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |General|Revaluation|Special|Total| |Reserve|Reserve|Reserve| |£|£|£|re| |At|1st|July|2024|-|.|-|.| |Revaluation|Reserve|-|-|-|-| |Transfers|-|-|-|-| |Incoming|resources|82,159|-|-|82,159| |Resources|expended|70,027|-|-|70,027| |At|30" June 2025|12,132|-|-|12,132|

----- End of picture text -----

16. Restricted Funds

==> picture [402 x 104] intentionally omitted <==

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Restricted|Building| |Fund|Fund|Total| |£|£|£| |At|18 July 2024|25,187|-|25,187| |Incoming|resources|75,984|-|75,984| |Resources|expended|53,559|-|53,559| |Transfers|-|-|-| |At|30!"|June|2025|-|-|-|

----- End of picture text -----

18

Notes to the Accounts For the Period Ended 30" June 2025

The Restricted Funds are as follows —

The Restricted Funds are as follows —
Fund b/f Income Expense’ Transfer Fund c/f
£ £ £ £ £
Landfill Trust - 30,000 30,000 ‘
Digital Grant (138) 2,919 2,781 =
Landscaping 4,408 - 4,408 -
Employer Recruitment Incentive 2,621 2,621 .
Enablement Fund 40,445 40,445 s
Place Based Investment Fund 20,916 a 20,916 -
Total 25,187 75,984 101,170 -

17. Contingent Liabilities

There were no contingent liabilities during the financial period.

18. Related Party Transactions

There is no direct governance or financial link between St John’s Church Linlithgow and the independent charity, Low Port Centre. However, St John’s Church Linlithgow played a key role in the acquisition of the Low Port Centre through a Community Asset Transfer. Recognizing the scale of the project and the need for collaboration with multiple stakeholders, the church supported the establishment of Low Port Centre as a separate charitable entity. As part of this initiative, St John’s Church provided a donation in the year of £15,979 worth of equipment. There are no common trustees between the two organisations.

19. Analysis of Assets between Funds

Unrestricted Restricted Total
Funds Funds Funds
ru £ £
Tangible fixed assets 12,783 12,783
Cash at bank and in hand 78,674 78,674
Other net current assets/(liabilities) 9,267 9,267
Creditors of more than one year - -
Total
100,724 - 100,724

19