REGISTERED COMPANY NUMBER: SC323193 (Scotland)

REGISTERED CHARITY NUMBER: SC019857

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

The Haddington Bridge Centre

Page

Reference and Administrative Details

1

Report of the Trustees

2

to

3

Independent Examiner's Report

4

Statement of Financial Activities

5

Statement of Financial Position

6

to

7

Notes to the Financial Statements

8

to

15

TRUSTEES

Mrs J M Aitkin

A J M M Crichton

G P Horsburgh

Ms P M Lemmon

Ms A Mannion

Ms K E Mcgonigle

Dr J A S Goodwin (appointed 11/12/24)

COMPANY SECRETARY

Ms A Mannion

REGISTERED OFFICE

The Haddington Bridge Centre

11 Poldrate

Haddington

East Lothian

EH41 4DA

REGISTERED COMPANY NUMBER

SC323193 (Scotland)

REGISTERED CHARITY NUMBER

SC019857

INDEPENDENT EXAMINER

EQ Accountants Ltd

47-49 The Square

Kelso

Roxburghshire

TD5 7HW

BANKERS

The Royal Bank of Scotland

32 Court Street

Haddington

EH41 3NS

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Company's governing documents set out the following core aims for the Company:

- To promote a range of activities without distinction of age, ability sex, sexual orientation, race or political, religious or other opinions benefiting the inhabitants of Haddington and the neighbourhood.

- To being together in association the said inhabitants and the local authorities, voluntary and other organisations in a common effort to advance education and health.

- Providing a meeting place and other facilities within the are of benefit for the purposes of social welfare, recreation and leisure-time occupations in order to improve the conditions of life for the inhabitants.

ACHIEVEMENTS AND PERFORMANCE

Principal activity

The Haddington Bridge Centre principal activity is the provision of facilities and support for the community groups in Haddington and the surrounding area. In addition, the Centre operates three community projects of it's own; the Motorcycle Project, the Music Project and an open access youth drop in during school term time.

FINANCIAL REVIEW

Financial position

The general unrestricted funds held at the year-end amounts to £148,646 (2024: £149,807). The equivalent restricted funds held at the year amounted to £51,012 (2024: £63,512

Principal funding sources

The principal funding source of the Centre is through grants and contributions in kind provided by East Lothian Council amounting to £142,017. (2024: £135,412). However, the charity also relies on grants and donations from several Trusts and other charitable organisations.

Investment policy

The trustees consider that where surplus funds are available, they should be held in a suitable interest-bearing account.

Going concern

The financial statements are prepared on a going concern basis as the Trustees believe that the organisation will have sufficient funds to meet its ongoing financial obligations for at least twelve months from the signing of these financial statements. In making this assessment the Trustees accept this is dependant upon the level of funding which is generated to meet the core cost of the organisation. The Trustees have no reason to believe, based upon the actions and work that they have undertaken, that the funding will not continue at a similar level in future years despite the ongoing global pandemic. The Chairman and Trustees will have to be prepared to have a greater involvement in fundraising in future years to enable the Centre to continue to provide a quality service to the whole community. Adapting appropriately to changing needs and demands has been a feature of the year and the centre staff have given their very best.

PLANS FOR THE FUTURE

Going forward we aim to continue to support the numerous and varied community activities running at the Centre and continue to develop the Centre's own community work, including off road motorcycle membership and inductions and music activities. In addition, work is in progress to identify a means to improve and develop the letting policy. We believe advertising for an activity's coordinator will help us to maximise our community offering. This will be scoped at a future board meeting.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Charity constitution

The Haddington Bridge Centre is a charitable limited company limited by guarantee and a registered Scottish charity. On 1 April 2008 it took over from the previous unincorporated charity. It is a community centre with a number of outreach projects. The Centre is managed by the Board of the company which consults with management, staff and the Supporters Group (comprising representatives of the users of the Centre and the local community) on a regular basis.

In the event of the charity being wound up, the liability in respect of the guarantee is £1 per member for each member who is a member at the time of the winding up or withing one year of the winding up.

The constitution is due to be reviewed and updated in 2025.

Recruitment and appointment of new trustees

The maximum number of trustees is ten and (unless otherwise determined by special resolution) the minimum number is three.

Any individual who wishes to be considered for appointment must provide written notice of their willingness to be appointed.

A trustee shall hold office for a term of three years, commencing on the date of the AGM at which the resolution to appoint them was passed. A membership review will be carried out as part of the Constitution update.

Decision making

Operational decisions are made on a day-to-day basis by senior Bridge Centre staff. Strategic decision making is the responsibility of the Board in consultation with senior staff. Individual Trustee roles will be reviewed with the aim of reducing the workload of Bridge Centre staff.

Induction and training of new trustees

In carrying out their responsibilities, Board members receive documentation briefing them on their legal obligation under charity law. Trustee induction training will be introduced

Key management remuneration

Key company's trustees and the senior Bridge Centre staff team comprise the key management personnel. No trustees received any remuneration. The senior Bridge Centre staff team of the Centre are employed by East Lothian Council, and their remuneration is paid by that entity. As noted in note 1, their services are donated to the Centre, and an estimate of this donation and associated cost is included in the accounts. As a result, there is no remuneration policy for these key management personnel.

Bridge Centre Employees

Bridge Centre salaried employees are renumerated by the Bridge Centre and receive an annual salary uplift in line with East Lothian Council.

Risk management

The trustees consider key risks to be further strategy, ongoing financial support from funders, changing funding requirements and ongoing compliance with operational law and regulations. These risks are subject to ongoing monitoring by the Board. The Centres's aims, objectives and key performance indicators are regularly monitored by senior Bridge Centre staff and the Board do ensure these risks are effectively managed.

Approved by order of the board of trustees on 14 August 2025 and signed on its behalf by:

A J M M Crichton - Trustee

I report on the accounts for the year ended 31 March 2025 set out on pages five to fifteen.

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) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 the independent examiner's report

My examination was 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 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 I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In connection with 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 to comply with Regulation 8 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 understanding of the accounts to be reached.

Caroline JA Tice BA CA

The Institute of Chartered Accountants of Scotland

EQ Accountants Ltd

47-49 The Square

Kelso

Roxburghshire

TD5 7HW

11 September 2025

31/3/25

31/3/24

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

109,368

33,148

142,516

201,710

Charitable activities

5

Centre Income

2,073

10,847

12,920

18,725

Other trading activities

3

31,690

1

31,691

30,972

Investment income

4

1,144

-

1,144

1,452

Other income

-

-

-

2,200

Total

144,275

43,996

188,271

255,059

EXPENDITURE ON

Charitable activities

6

Centre Income

117,149

84,783

201,932

196,585

NET INCOME/(EXPENDITURE)

27,126

(40,787

)

(13,661

)

58,474

Transfers between funds

16

(28,287

)

28,287

-

-

Net movement in funds

(1,161

)

(12,500

)

(13,661

)

58,474

RECONCILIATION OF FUNDS

Total funds brought forward

149,807

63,512

213,319

154,845

TOTAL FUNDS CARRIED FORWARD

148,646

51,012

199,658

213,319

31/3/25

31/3/24

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

12

709

23,066

23,775

36,100

CURRENT ASSETS

Debtors

13

2,287

1,653

3,940

12,322

Cash at bank and in hand

153,370

26,298

179,668

184,265

155,657

27,951

183,608

196,587

CREDITORS

Amounts falling due within one year

14

(7,720

)

(5

)

(7,725

)

(19,368

)

NET CURRENT ASSETS

147,937

27,946

175,883

177,219

TOTAL ASSETS LESS CURRENT LIABILITIES

148,646

51,012

199,658

213,319

NET ASSETS

148,646

51,012

199,658

213,319

FUNDS

16

Unrestricted funds

148,646

149,807

Restricted funds

51,012

63,512

TOTAL FUNDS

199,658

213,319

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 14 August 2025 and were signed on its behalf by:

A J M M Crichton - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Tangible fixed assets are stated at their purchase price or, in the chase of donated goods at their estimated purchase price, together with any incidental expenses of acquisition. Fixed assets costing more than £ are capitalised. Provision for depreciation is made so as to write off the cost of each asset less its residual value over its expected economic life. The annual rates used for this purpose are:

Taxation

As the Centre is not registered for VAT, all amounts are shown on a gross basis. The Centre is recognised by HM Revenue & Customs as a charity for tax purposes, so has relief from tax on its income from charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Donated services

Services provided to the Centre are recognised in income and expenditure at an estimate of the cost of the staff provided to the Centre.

2.	DONATIONS AND LEGACIES

31/3/25

31/3/24

£

£

Donations

97,939

103,525

Grants

44,577

98,185

142,516

201,710

3.	OTHER TRADING ACTIVITIES

31/3/25

31/3/24

£

£

Rental income

31,690

30,971

Cafe income

1

1

31,691

30,972

4.	INVESTMENT INCOME

31/3/25

31/3/24

£

£

Deposit account interest

1,144

1,452

5.	INCOME FROM CHARITABLE ACTIVITIES

31/3/25

31/3/24

Activity

£

£

Other centre income

Centre Income

12,920

18,725

6.	CHARITABLE ACTIVITIES COSTS

Support

Direct

costs (see

Costs

note 7)

Totals

£

£

£

Centre Income

190,528

11,404

201,932

7.	SUPPORT COSTS

Governance

Management

costs

Totals

£

£

£

Centre Income

5,779

5,625

11,404

Support costs, included in the above, are as follows:

Management

31/3/25

31/3/24

Centre

Total

Income

activities

£

£

Telephone

3,038

2,402

Postage and stationery

223

1,628

Sundries

369

1,455

Computer

198

384

Administration

1,471

2,267

Management charge

-

2,200

Bank charges

480

507

5,779

10,843

Governance costs

31/3/25

31/3/24

Centre

Total

Income

activities

£

£

Accountancy fees

3,624

3,360

Professional Fees

2,001

1,589

5,625

4,949

8.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31/3/25

31/3/24

£

£

Depreciation - owned assets

9,487

6,168

(Deficit)/surplus on disposal of fixed assets

1,838

(2,870

)

9.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

10.	STAFF COSTS

31/3/25

31/3/24

£

£

Wages and salaries

134,567

139,825

134,567

139,825

The average monthly number of employees during the year was as follows:

31/3/25

31/3/24

Average number of employees

3

3

No employees received emoluments in excess of £60,000.

11.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

117,901

83,809

201,710

Charitable activities

Centre Income

3,453

15,272

18,725

Other trading activities

30,971

1

30,972

Investment income

1,452

-

1,452

Other income

2,200

-

2,200

Total

155,977

99,082

255,059

EXPENDITURE ON

Charitable activities

Centre Income

128,183

68,402

196,585

NET INCOME

27,794

30,680

58,474

RECONCILIATION OF FUNDS

Total funds brought forward

122,013

32,832

154,845

TOTAL FUNDS CARRIED FORWARD

149,807

63,512

213,319

12.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

26,850

82,164

4,622

113,636

Disposals

-

(3,999

)

-

(3,999

)

At 31 March 2025

26,850

78,165

4,622

109,637

DEPRECIATION

At 1 April 2024

25,830

47,100

4,606

77,536

Charge for year

311

9,160

16

9,487

Eliminated on disposal

-

(1,161

)

-

(1,161

)

At 31 March 2025

26,141

55,099

4,622

85,862

NET BOOK VALUE

At 31 March 2025

709

23,066

-

23,775

At 31 March 2024

1,020

35,064

16

36,100

13.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

-

8,523

Prepayments and accrued income

3,940

3,799

3,940

12,322

14.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans and overdrafts (see note 15)

-

12,401

Trade creditors

1,498

1,211

Social security and other taxes

1,034

690

Accrued expenses

5,193

5,066

7,725

19,368

15.

LOANS

An analysis of the maturity of loans is given below:

31/3/25

31/3/24

£

£

Amounts falling due within one year on demand:

Bank overdrafts

-

12,401

16.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1/4/24

in funds

funds

31/3/25

£

£

£

£

Unrestricted funds

General fund

149,807

27,126

(28,287

)

148,646

Restricted funds

Bridge Centre

49,162

(11,647

)

-

37,515

Motorcycle Project

8,391

(29,371

)

28,287

7,307

Music Project

5,959

231

-

6,190

63,512

(40,787

)

28,287

51,012

TOTAL FUNDS

213,319

(13,661

)

-

199,658

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

144,275

(117,149

)

27,126

Restricted funds

Bridge Centre

3,298

(14,945

)

(11,647

)

Motorcycle Project

38,440

(67,811

)

(29,371

)

Music Project

2,258

(2,027

)

231

43,996

(84,783

)

(40,787

)

TOTAL FUNDS

188,271

(201,932

)

(13,661

)

Comparatives for movement in funds

Net

movement

At

At 1/4/23

in funds

31/3/24

£

£

£

Unrestricted funds

General fund

122,013

27,794

149,807

Restricted funds

Bridge Centre

27,400

21,762

49,162

Motorcycle Project

-

8,391

8,391

Music Project

5,432

527

5,959

32,832

30,680

63,512

TOTAL FUNDS

154,845

58,474

213,319

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

155,977

(128,183

)

27,794

Restricted funds

Bridge Centre

31,601

(9,839

)

21,762

Motorcycle Project

66,854

(58,463

)

8,391

Music Project

627

(100

)

527

99,082

(68,402

)

30,680

TOTAL FUNDS

255,059

(196,585

)

58,474

A current year 12 months and prior year 12 months combined position is as follows:

Net

Transfers

movement

between

At

At 1/4/23

in funds

funds

31/3/25

£

£

£

£

Unrestricted funds

General fund

122,013

54,920

(28,287

)

148,646

Restricted funds

Bridge Centre

27,400

10,115

-

37,515

Motorcycle Project

-

(20,980

)

28,287

7,307

Music Project

5,432

758

-

6,190

32,832

(10,107

)

28,287

51,012

TOTAL FUNDS

154,845

44,813

-

199,658

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

300,252

(245,332

)

54,920

Restricted funds

Bridge Centre

34,899

(24,784

)

10,115

Motorcycle Project

105,294

(126,274

)

(20,980

)

Music Project

2,885

(2,127

)

758

143,078

(153,185

)

(10,107

)

TOTAL FUNDS

443,330

(398,517

)

44,813