Contents
ANNUAL REPORT AND - SUMMARY ACCOUNTS 2024 2025
| Ofce Bearers | Page 3 |
|---|---|
| Current Honorary Life Members | Page 4 |
| Trustee Board Members | Page 4 |
| Chair's Report | Page 5 |
| Financial Report | Page 13 |
| Statement of Financial Ac�vi�es | Page 14 |
| Balance Sheet | Page 15 |
| Summary of Branch Annual Returns | Page 16 |
| Branch Ofcers | Page 18 |
| Membership Records | Page 19 |
©DSWA 2025. All rights are reserved. No part of this publica�on may be reproduced, stored in a retrieval system or transmi�ed in any form or by any means; electronic, mechanical, photocopied, recorded or otherwise, without the prior and wri�en permission of the Dry Stone Walling Associa�on.
DSWA, Lane Farm, Crooklands, Milnthorpe, Cumbria, LA7 7NH www.dswa.org.uk
Registered Charity Number 289678
RHS Wentworth Woodhouse 2025
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Current Honorary Life Members
Ofce Bearers
J R Bown, I K Dewar, W Noble, PATRON King Charles III J Riddick, Ms A Shaw, Mrs J Simpkins, 2006 - P Webley & T Wragg Her Grace, The Dowager Duchess of Devonshire 1990 - 2005 - DSWA Trustee Board Members (Sept 2024 Aug 2025) PRESIDENT The Lord Cavendish of Furness DL 2008 - Paul Clayton (Chair) Andrew Loudon Bryan Hough LCG 2005 – 2008 Tracey Blackwell Jack Taylor - (resigned March 2025) (re appointed March 2025) Ken France 2002 - 2005 Brian Hartley Lydia Noble Bryan Hough, LCG 1999 - 2002 Pamela Kirkup Peter Isherwood - (re appointed March 2025) Terry Eggleshaw, MBE 1994 - 1999 Steve Denham Mar�n Tyler (appointed March 2025) (resigned November 2024) Ramsay Rainsford Hannay 1989 - 1994 Ben Mar�ndale Jamie Gwilliam (resigned December 2024) (resigned March 2025) Mrs E Murray Usher of Cally, OBE Cuthbert Noble 1968 - 1989 (part as convenor) (resigned March 2025) VICE PRESIDENTS Brian Jones Bill Noble Four Trustee Board mee�ng are held during the period covered by this report CHAIR Paul Clayton 2020 - Ray Stockall 2013 - 2020 Banks Alan Devonport 2010 - 2013 Richard Love 2004 - 2010 HSBC Bank plc, Paul Webley 1994 - 2004 331 Lord Street, Southport, PR8 1NJ Terry Eggleshaw MBE 1983 - 1994 Solicitors Eric Boyes 1982 - 1983 Milne Moser, Solicitors, Peter Wilson Re�red 1982 Westmorland House, The Square, DEPUTY CHAIR Tracey Blackwell & Lydia Noble Milnthorpe, Cumbria, LA7 7QJ CRAFT SKILLS CO-ORDINATOR Andrew Loudon Insurers TREASURER Linda Clarkson NFU Mutual Insurance Society Limited,
Paul Clayton (Chair) Andrew Loudon Tracey Blackwell Jack Taylor - (resigned March 2025) (re appointed March 2025) Brian Hartley Lydia Noble Pamela Kirkup Peter Isherwood - (re appointed March 2025) Steve Denham Mar�n Tyler (appointed March 2025) (resigned November 2024) Ben Mar�ndale Jamie Gwilliam (resigned December 2024) (resigned March 2025) Cuthbert Noble (resigned March 2025)
NFU Mutual Insurance Society Limited, Prospect House, Meadow Bank Business Park, Shap Road, Kendal, Cumbria, LA9 6NY
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- Annual Report 1 September 2024 31 August 2025
Governance
Introduc�on
Welcome to the latest annual report for the Dry Stone Walling Associa�on, covering the period men�oned above.
In a year of relentless weather extremes, our Wallers carried on, restoring and raising walls that stand as guardians of our heritage and our cra�. We were excited to learn that Dave Goulder, DSWA Master Cra�sman, was awarded a BEM in the 2025 New Year Honours List for his services to dry stone walling and to the community of Rosehall, Sutherland. A member of the DSWA for over 40 years, Dave has made an excep�onal contribu�on to the cra�, regularly delivering training courses across the north of Scotland. He has also previously served as a DSWA Assessor, playing a significant role in sustaining and promo�ng dry stone walling in Sutherland, the wider northern region, and the Western Isles.
On the branch front, following on from last years news that Wales was to split back into two branches, we are pleased to report that both branches are thriving. They u�lise each others skills and resources and the South Wales Branch have been busy expanding their training site, to help more people in the Wales and Southern England, gain their qualifica�ons.
The Mid-Lancs Branch has gone from strength to strength under its new Commi�ee, running successful beginners’ courses and ac�vely par�cipa�ng in local shows and compe��ons. The branch’s renewed energy and commitment have truly brought it to life.
At the start of the year, the West Yorkshire Branch came close to disappearing. However, with some �mely support and a small team of both new and experienced DSWA members, the branch has made an impressive recovery - and firmly re established itself and we look forward to seeing how they progress over the coming year.
demonstra�ons and raising local awareness, while the Sco�sh Branches delivered another successful members’ weekend at Threave.
None of this would have been possible without the passion and dedica�on of our volunteer members, who generously share their �me and exper�se. A hear�elt thank you to everyone, no ma�er the size of your contribu�on.
The Trustee Board experienced several changes this year, with Mar�n Tyler, Ben Mar�ndale, Tracey Blackwell, Jamie Gwilliam and Cuthbert Noble stepping down. We were pleased to welcome Steve Denham to the Board, along with the reappointment of Jack Taylor and Pamela Kirkup for another term.
- Our mee�ngs have con�nued in a hybrid format, combining in person and online a�endance. This approach has proved effec�ve, especially with our investment in improved technology and has made par�cipa�on easier for members. We hope this increased accessibility encourages more members to consider becoming Trustees in the future.
The Associa�on con�nues to receive and act upon regular, free advice and guidance from the Charity Commission, and we remain commi�ed to adop�ng best prac�ce wherever possible.
Membership
Membership levels in 2025 have kept in line with expecta�ons given the economic outlook. However, whilst Open memberships have seen a modest reduc�on, we have experienced growth across our Professional, Corporate, Junior, and Student/Unemployed categories. The Trustee Board recognises that the composi�on of our membership may con�nue to evolve in the coming years.
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The Dry Stone Walling Associa�on is registered with the HMRC Gi� Aid Scheme, enabling it to claim an extra 25p for every £1 of membership fees and dona�ons when members opt in. This provides a valuable source of addi�onal income at no extra cost to members. For the tax year ending 5 April 2024, the Associa�on received approximately £9,725 through Gi� Aid, generated from the subscrip�ons of over 600 par�cipa�ng members. Eligible members are encouraged to enrol and support the Associa�on in this way.
pla�orm for networking, exchanging ideas, and sharing best prac�ce, helping to drive con�nuous improvement across the Associa�on. Branches submit discussion topics in advance, and each mee�ng is hosted by a Trustee, with ideas and sugges�ons reviewed and acted upon as appropriate.
The DSWA website remains a key resource for members and anyone seeking guidance on all aspects of dry stone walling. It provides extensive educa�onal material, along with an online shop offering books, tools, and merchandise. The Associa�on also maintains ac�ve Facebook, X, and Instagram accounts, helping to raise awareness of our work and suppor�ng our charitable purpose: “to advance educa�on in the cra� and heritage of dry stone walling for the public benefit.”
Training & Educa�on
Over the past year, our organisa�on has con�nued to strengthen its interna�onal presence and deepen its commitment to developing excellence within the - cra� of dry stone walling. One of our most significant achievements has been the successful recogni�on of new Master Cra�smen in both Australia and Bulgaria. Their accomplishments highlight the expanding global reach of our
standards and the universal respect for high-level cra�smanship within the industry.
Our interna�onal connec�ons have grown in other meaningful ways as well. This year, we welcomed Japanese groups who travelled to train with us not once, but twice. Their dedica�on was evident in the excep�onal performance they demonstrated during assessments, with all par�cipants successfully passing their tests. Their enthusiasm and discipline not only showcase the worldwide passion for dry stone walling but also reinforce the value of shared learning across cultures.
Celebra�ng the cra� remains central to our mission, and we are proud of the vibrant community that con�nues to evolve around dry stone walling. Whether it is through training, assessments, or collabora�ve events, we champion both the heritage and the future of this tradi�onal skill.
Our test days have been another cornerstone of our ac�vity. We have delivered well-a�ended and well-received four-day courses in Crooklands, Northumbria, Dorset, and South Wales. Each loca�on has brought together candidates of varied experience levels, all working toward official recogni�on of their abili�es and thanks to our incredible master cra�smen instructors and assessors it's been possible. The consistency and quality of these events reflect our commitment to providing accessible, professionally run opportuni�es for progression.
Training remains an area of extremely high demand. We con�nue to run both - beginner courses and more intensive four day courses, each designed to guide par�cipants from founda�onal skills through to confident, prac�cal cra�smanship. These courses regularly fill to capacity, demonstra�ng the growing public interest in learning and preserving tradi�onal techniques.
A major milestone this year has been the con�nued development and refinement of our Cra� Cer�fica�on Scheme. This structured pathway offers candidates a clear, suppor�ve, and comprehensive route through which to develop their skills. From early learning to advanced techniques, the scheme provides a strong founda�on that encourages steady improvement and elevates the overall standard of the cra�.
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Together, these achievements underscore our ongoing commitment to promo�ng excellence, expanding interna�onal connec�ons, and ensuring the - future of dry stone walling for genera�ons to come.
Publicity
As well as running beginners’ courses and members walling days, the branches con�nue to take part in shows and events across the country, engaging with the wider public and raising awareness of the cra�. A few highlights from the year are outlined below.
Building on its successful partnership with the Na�onal Trust at the impressive Lyme Park estate in Disley, the Cheshire Branch has con�nued to deliver a series of popular ‘Walling Walks’. Open to all, the walks give par�cipants an inside look at the cra� of dry stone walling, exploring a stretch of the estate’s 18 miles of walls.
They have also con�nued to support local events, including the Arley Garden Fes�val, the Poynton Show, the Romiley Show, and the Werneth Low Heritage Fes�val. In addi�on, the Branch took part in walling days near Beddgelert, with Wales Branch and the Na�onal Trust.
It has been a great year for the Cotswold Branch , the highlight of which was featuring on Susan Calman’s Grand Day Out (Season 9, Episode 3), where two members introduced Susan to the dry stone walls of the Cotswolds. It’s well worth a watch if you haven’t seen it yet.
The Cumbria Branch have been in the Swindale Valley, repairing walls in an area where the RSPB is leading a long-term ini�a�ve to enhance habitats and wildlife.
Members have also expanded their knowledge of Bee Boles during visits to Grizebeck, home to a notable cluster of these historic features. In addi�on, - the Branch has provided much needed support to St Thomas’s Community Hub in comple�ng their boundary wall, as well as working on an orchard wall in Cartmel.
The Derbyshire Branch hosted a successful Summer Fete - a weekend of walling demonstra�ons and workshops, complemented by a range of other tradi�onal cra�s, great food, and entertainment.
They too have been at shows across their region such as the Cromford Steam Show, Ashbourne Show and Chatsworth Country Fair, building features into walls to take advantage of the natural landscape around them.
Ellwood Branch members have organised the popular DSWA Grand Prix, which featured six well-a�ended compe��ons this year, including the Ellwood Classic in Aberdeenshire. These events offer Wallers of all ages and abili�es a great opportunity to meet up and showcase their skills as they compete for the �tle of Bri�sh Champion.
Mid-Lancs Branch have been busy at shows such as the Chipping Steam Fair and Trawden Show, demonstra�ng their skills and leaving behind legacies such as public water tap surround.
Dorset Branch have been working with landscape and design companies, providing training to their younger employees as well as with the Dorset Wildlife Trust to strengthen their teams skills. They have also supported a young person with special educa�onal needs, who a�ends a North Dorset farm offering therapeu�c and learning opportuni�es, to learn the cra�.
A new bench was completed for the Blanchland Show, featuring a DSWA Northumbria Branch plaque on the front of the seat. At the Wolsingham Showground, one side of the new field entry wall was finished, with the opposite side scheduled for next year. The Weardale Walling Compe��on welcomed eight compe�tors and celebrated the show’s first-ever female winner.
South West England Branch have been on Steep Holm Island in the Bristol Channel, restoring significant sec�ons of dry stone walls, on behalf of the Kenneth Allsop Memorial Trust which preserves the island.
The South East Scotland Branch has been working with a local community group in Cramond, building a seat and have also restored walls at Wooplay, a community woodland between Lauder and Stow. The Pentland Ranger Service have also had assistance repairing walls around the local reservoirs.
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The Otley & Yorkshire Dales Branch has been busy at the Yorkshire Wildlife Trust’s Grasswood site, repairing gaps in boundary walls, alongside another project with the Na�onal Trust in Upper Wharfedale, where tradi�onal meadows are being restored. They have also worked hard to engage young people at events such as those held at the Great Yorkshire Showground, using their wooden walling walls, - models, and hands on challenges and where they build this beau�ful wall to commemorate their 25th anniversary.
South West Scotland Branch members have undertaken the rebuilding of a damaged dyke at the Na�onal Trust for Scotland’s Culzean Castle.
Several West Yorkshire Branch members worked to build a curved wall for a garden at the RHS Flower Show at Wentworth Woodhouse. The wall created the backdrop for a garden designed to illustrate the different habitats in gardens and how best to u�lise them. The walling was admired by the huge crowds in a�endance over the - five day show.
The Sco�sh Branches held another successful Members’ Weekend at the Na�onal Trust Scotland’s Threave Nature Reserve, building on previous work. The event, supported by Na�onal Trust Scotland staff and volunteers, was enjoyed by all, and plans are underway for similar future projects.
All in all, a broad range of publicity over the year; there are no doubt opportuni�es that have not been reported on or that the Associa�on is not aware of. We do rely on members sending in details of ac�vi�es or events so as to try and gain as wide a perspec�ve on the cra� as possible.
Finance
The Dry Stone Walling Associa�on provides training and educa�on in the cra� of dry stone walling through a comprehensive programme of courses - and na�onally recognised Lantra accredited qualifica�ons.
This year, a full schedule of training was delivered at both Na�onal and - Branch levels. Par�cipa�on in four day training courses remained consistent
with the previous year at the Na�onal Training Site in Crooklands. The Cra� Cer�fica�on Scheme con�nues to be highly regarded across the world with test days being held in the UK, USA, Canada, and Australia, reflec�ng the scheme’s expanding interna�onal reach.
DSWA con�nues to work with external organisa�ons to deliver projects which align with the Charity’s objec�ves.
recruitment and delivery of traineeships for young persons who have been mentored by Master Cra�sman with a view to achieving Cra�sman Cer�fica�on qualifica�ons at Levels 1 and 2 . The first trainee achieved level 2 and went on to achieve his Advanced qualifica�on. He is now working towards his Master Cra�sman Award. The more recent two trainees are nearing the end of their training, having both achieved their Level 2 qualifica�on.
The Gwrhyd Mountain Stone Fes�val project run by the DSWA Wales Branch successfully applied for grant funding from Neath Port Talbot County Borough Council to deliver a project to include a Fes�val of Stone, incorpora�ng dry stone walling training and compe��on together with future opportuni�es for dry stone walling qualifica�ons. This project was successfully completed in Autumn 2024. South Wales Branch have now secured further grant funding to complete a new project to install a Heritage Training Site with facili�es for advanced features.
Thanks to a grant from the Na�onal Grid, South West England Branch have assisted a number of members to gain qualifica�ons.
Residual funds from previous projects have been transferred to the Training Account to assist young people who would struggle to finance their own training and qualifica�ons.
The Durham Legacy was received from a lady who migrated to Australia in the late 1950’s, having been brought up in the Durham area. The Associa�on was made aware of a need to restore a local churchyard’s boundary walls in the Durham area. Legacy funds have been u�lised to restore this walling in compliance with the wishes of the legacy and the project is now complete.
A grant from the Adrian Swire Trust has been secured and will be used to further the objec�ves of the Associa�on.
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Risk Management
The Trustees agree that through reviewing major risks, regular reviews of key financial controls, along with a modest reserve increase, will provide sufficient resources in adverse condi�ons. They have also examined other opera�onal risks and con�nue to implement systems to mi�gate significant threats.
Conclusion
On behalf of the Trustee Board I would like to that all members for their con�nued support for our cra� and I hope to meet some of you during the year.
Paul Clayton - DSWA Chair
Financial Report for Year Ended 31 August 2025
The charity's income increased from £320,994 in 2024 to £372,695 in 2025. Expenditure increased from £301,964 in 2024 to £386,103 in 2025. Most of the increases in income and expenditure related to restricted funds which were grants received and expended during the year. Overall charity funds decreased by £13,408 in the year, due to restricted funds expenditure (i.e. legacy project). Total unrestricted, restricted and branch funds held at the year end are £566,833.
Reserves Policy
charity's policy for holding reserves. The inten�on in establishing this Reserves Policy is to ensure the con�nua�on of the charity's ac�vi�es. The policy will enable the charity to meet its legal objec�ves, provide confidence to donors seeking to give financial support to a prudently controlled charity and to ensure that the reserves are at a level sufficient to discharge all the charity's obliga�ons in the event that it should cease its opera�ons.
This is not considered to be likely in the foreseeable future, and therefore the reserves which the charity is required to maintain are those needed to fund ongoing monthly costs and future development. To this end, the Trustees have decided that the charity should seek to have reserves which are not invested in fixed assets of a sum equal to no more than 12 months general running costs and £100,000 has been designated for this purpose. A large propor�on of the charity's reserves are held as bank accounts.
Linda Clarkson - DSWA Treasurer
Dry Stone Walling Associa�on of Great Britain Statement of Financial Ac�vi�es for year ended 31 August 2025
Income and Endowments Dona�ons and legacies Charitable ac�vi�es Other trading ac�vi�es Investment income Other income Total Income Expenditure on: Charitable ac�vi�es Total Expenditure Net income/(expenditure) Gross transfer between funds Net movement in funds Total funds brought forward Total funds carried forward Reconcilia�on of funds |
Unrestricted funds £ Restricted funds £ Branch funds £ Total 2025 £ from: 77,567 73,788 8,894 160,249 76,161 - 115,852 192,013 11,652 - 4,626 16,278 1,381 - 540 1,921 - - 2,234 2,234 |
Total 2024 £ 117,634 190,492 10,407 800 1,661 |
|---|---|---|
| 166,761 73,788 132,146 372,695 (168,457) (116,339) (100,307) (386,103) |
320,994 | |
| (301,964) | ||
| (168,457) (116,339) (100,307) (386,103) |
(301,964) | |
| (2,696) (42,551) 31,839 (13,408) 24,429 - (24,429) - |
19,030 - |
|
| 21,733 (42,551) 7,410 (13,408) 344,634 73,167 162,440 580,241 |
19,030 561,211 |
|
| 366,367 30,616 169,850 56,833 |
580,241 |
All of the Charity’s ac�vi�es derive from con�nuing opera�ons during the above period.
contact the DSWA Office if you would like a copy.
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Summary of Branch Annual Returns to DSWA For Year 2024-2025
Dry Stone Walling Associa�on of Great Britain Balance Sheet as at 31 August 2025
| 2025 £ 2024 £ |
|
|---|---|
| Fixed assets | |
| Tangible assets | 9,904 10,703 |
| Current assets | |
| Stocks | 9,636 12,166 |
| Debtors | 13,178 9,579 |
| Branch bank accounts ** | 169,850 162,096 |
| Cash at bank and in hand | 379,957 396,418 |
| 572,621 580,259 |
|
| Creditors: Amounts falling due within one year | (15,692) (10,721) |
| Net current assets | 556,929 569,538 |
| Net assets | 566,833 580,241 |
| Funds of the charity: | |
| Branch funds | 169,850 162,440 |
| Restricted funds | 30,616 73,167 |
| Unrestricted funds | 366,367 344,634 |
| Total funds | 566,833 580,241 |
- ** Money held in branch bank accounts is held independently by the branches and cannot be readily accessed by Head Office.
contact the DSWA Office if you would like a copy.
figures have been extracted from the branch accounts, which are submi�ed separately.
| BRANCH | M/ship 01/01/24 |
M/ship 31/12/24 |
New Recruits |
Opening bank bal £ 01/09/24 |
Closing bank bal £ 31/08/25 |
|---|---|---|---|---|---|
| Central Scotland | 59 | 53 | 9 | 10,227 | 9,410 |
| Cheshire | 52 | 56 | 4 | 10,086 | 12,277 |
| Cotswold | 49 | 64 | 16 | 5,758 | 10,588 |
| Cumbria | 110 | 112 | 14 | 9,762 | 9,403 |
| Derbyshire | 161 | 179 | 26 | 19,648 | 18,781 |
| Dorset | 48 | 55 | 7 | 14,895 | 18,285 |
| Ellwood | 24 | 36 | 7 | 3,600 | 3,623 |
| Lancashire |
70 |
76 |
11 |
7,249 |
8,653 |
| Mid-Lancs | 14 | 16 | 3 | 8,312 | 6,683 |
| Northumbria | 52 | 61 | 10 | 8,392 | 6,832 |
| North Wales | * | * | * | 3,623* | 5,637 |
| Otley & Yorkshire Dales | 130 | 143 | 21 | 22,905 | 19,416 |
| Pennine | 12 | 20 | 7 | 2,222 | 2,599 |
| South East Scotland | 28 | 34 | 5 | 4,166 | 4,827 |
| South West England | 91 | 113 | 25 | 10,202 | 11,239 |
| South West Scotland |
24 |
32 |
5 |
6,887 |
7,757 |
| South Yorkshire | 20 | 38 | 16 | 3,990 | 3,669 |
| South Wales | 94* | 99* | 26* | 3, 462* | 2,432 |
| West Yorkshire | 36 | 48 | 13 | 6,403 | 6,139 |
- North Wales Branch restarted for the 2025 season so no comparable membership data available. Bank balance separated out from the South Wales Branch.
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DSWA Branch Honorary Ofcers 2024—2025
NB Events, etc shown below cover the period January to December 2024
| BRANCH | No of events held |
No of Courses held |
No of Course Particip'ts |
No of Branch Competition Particip'ts |
No of Demos held |
|---|---|---|---|---|---|
| Central Scotland | 16 | 4 | 31 | 1 | 2 |
| Cheshire | 45 | 3 | 21 | 0 | 4 |
| Cotswold | 9 | 5 | 37 | 0 | 1 |
| Cumbria | 17 | 4 | 48 | 18 | 3 |
| Derbyshire | 49 | 9 | 140 | 0 | 6 |
| Dorset | 74 | 3 | 60 | 0 | 5 |
| Ellwood | 6 | 3 | 33 | 15 | 1 |
| Lancashire |
20 |
5 |
44 |
0 |
1 |
| Mid-Lancs | 12 | 3 | 9 | 0 | 2 |
| Northumbria | 48 | 12 | 74 | 7 | 6 |
| Otley & Yorkshire Dales | 166 | 6 | 112 | 0 | 6 |
| Pennine | 22 | 0 | 0 | 0 | 0 |
| South East Scotland | 21 | 3 | 17 | 0 | 3 |
| South West England | 28 | 8 | 88 | 0 | 3 |
| South West Scotland | 10 | 2 | 16 | 0 | 0 |
| South Yorkshire | 20 | 4 | 40 | 0 | 1 |
| Wales (North & South) | 54 | 112 | 111 | 11 | 0 |
| West Yorkshire |
| Branch | Chair | Hon Secretary | Hon Treasurer |
|---|---|---|---|
| Central Scotland | Patricia Waite | Bill Thomson | Sandie Murphy |
| Cheshire | John McClean | Jack Taylor | Jack Taylor |
| Cotswold | Chris Ingles | Nigel Chivers | Charles Stirling |
| Cumbria | Stewart Marshall | Patrick Lacey | Joe Bowman |
| Derbyshire | Carl Hardman | Jon Earnshaw | Alan Malia |
| Dorset | Peter Curtis | Carole Reeves | Peter Curtis |
| Ellwood | Lydia Noble | Luke Powell | Bobby Gard-Storry |
| Lancashire | Kathy England | Paul Clayton | Beverley Watson |
| Mid-Lancs | Philip Whittaker | Mike Tighe | Brenda Hayman |
| Northumbria | Paul Foster | Pam Kirkup | Paul Foster |
| North Wales | Jonathan Moore | Barney Murray | Colin Brown |
| Otley & Yorkshire Dales |
Peter Bull | Colin Alexander | Rona Dailey |
| Pennine | John Harper | Peter Walker | Pamela Smithies |
| South East Scotland |
John Doohan | Donald McInnes | Rosie Eatwell |
| South West England |
Barry Angell | Christopher Waite | James Orme |
| South West Scotland |
Nic Coombey | Linda Wilson | Jak Kane |
| South Yorkshire | David Jenkins | Robert Johnson | Mick Booth |
| South Wales | David Cope | David Cope | Jamie Gwilliam |
| West Yorkshire | Graham Ellis | Graham Ellis | Rob Kelly |
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DSWA Membership Records - Overall View
| Calendar Year |
Total All Members |
New Members included in totals |
New Members included in totals |
Total Open |
Total Prof |
Total Junior/ student |
Total Corporate |
Other | |
|---|---|---|---|---|---|---|---|---|---|
| 1968 | 55 | ||||||||
| 2002 | 1233 | 331 | 945 | 248 | 12 | 20 | 8 | ||
| 2003 | 1317 | 335 | 1004 | 267 | 7 | 25 | 14 | ||
| 2004 | 1468 | 422 | 1151 | 267 | 11 | 23 | 16 | ||
| 2005 | 1470 | 407 | 1177 | 234 | 22 | 24 | 13 | ||
| 2006 | 1484 | 408 | 1179 | 248 | 17 | 28 | 12 | ||
| 2007 | 1456 | 426 | 1156 | 256 | 12 | 25 | 7 | ||
| 2008 | 1416 | 387 | 1117 | 263 | 12 | 24 | 7 | ||
| 2009 | 1301 | 309 | 1000 | 256 | 18 | 21 | 6 | ||
| 2010 | 1204 | 215 | 909 | 242 | 12 | 20 | 6 | ||
| 2011 | 1194 | 163 | 894 | 261 | 10 | 23 | 6 | ||
| 2012 | 1209 | 147 | 903 | 269 | 12 | 25 | 6 | ||
| 2013 | 1100 | 164 | 780 | 282 | 8 | 24 | 6 | ||
| 2014 | 1054 | 141 | 774 | 249 | 7 | 18 | 6 | ||
| 2015 | 1084 | 185 | 808 | 240 | 12 | 18 | 6 | ||
| 2016 | 1040 | 151 | 780 | 230 | 7 | 17 | 6 | ||
| 2017 | 1042 | 178 | 787 | 228 | 6 | 15 | 6 | ||
| 2018 | 1045 | 171 | 785 | 220 | 20 | 14 | 6 | ||
| 2019 | 1154 | 194 | 869 | 239 | 28 | 13 | 5 | ||
| 2020 | 1047 | 88 | 774 | 233 | 22 | 14 | 4 | ||
| 2021 | 1128 | 139 | 853 | 232 | 22 | 17 | 4 | ||
| 2022 | 1172 | 217 | 895 | 237 | 23 | 13 | 4 | ||
| 2023 | 1138 | 216 | 865 | 226 | 29 | 14 | 4 | ||
| 2024 | 1163 | 154 | 911 | 223 | 9 | 19 | 1 | ||
| 2025* | 1139 | 158 | 857 | 228 | 39 | 14 | 1 | ||
| **Current year fgures | are to | end of Augustonly. | |||||||
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Dry Stone Walllng Associallon of Great Britaln Contents (conllnued) Referen and Admlnlslrallve Dotalls Trusteo8' Report 2to5 Ststsmont of Tru8to•8' R68pon$lbllltl06 Indopondent Examlmfs Roport Ststomont of Flnondal A¢Jvltles 89 Balan¢0 Sheet 10 Notes to the Fln8ncl81 Staiomonts 11to28
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Dry Stone Walling Associaiion of Great Britain The Tnjstees pre1 the annual rerK#t toggtsr T thg slatements of thè fLY Ihe year ended 31 Augusi 225. The objects of chaty are to eihjcallon Sn the uaft arKI herS18ge of dry 5tiTh wgllir4J for the public benefft. The Dry Stone WalliThJ AssocAalkn delivets training arKI in the craft of dry strfft walling ty the provlslon of trainirrfJ (xyjws and naIlonlY recognised Lantra a¢rxeiffiW quallficatton$. This year has seen a fvll programme of traIng eoujses ddfvered both al Nalonal arKI Branch level. Four4ay training courses remaln8d at a corthnt level from the prevlous year seeing a slmllar numbgr of partldpants atteThJlng the N]0n•1 Trainiro Site at Crooklarth. Crnft CertifKation Schème ontinued to be popth8rwMI orwjldates o¢hievlThJ thelr Level. wlth lest days continuing to take place In the UK, USA, Canath and AtralIa. Thè Natlonal Tralnlno Site again wellme several intèm8llonal candldates from Japan and Atralia. There is conllnued suc£ess Tmth pgwe achtevlno Master Craftsman slatus. wilh three candldates gainlry this by the end crf the year. DSWA conllnues to woth wllh extemal organisat10 to delNw woiects that r8fiect the Assoclatlons ethos. The third tranche ( a grant fiDm The Eme C(K)k Tiirt has enabled DSWA to offer trwo further apprenticeships for yourvJ persons lo be meniryed ty Masw CTrftsnN3n. Both have achieved level 2 Craftsman Cenificalion qualifKation. The Wales Branch SLKcess1ul appl1 for Ihelr second grant fundtng. Thls w8$ FKrt out to contra¢t tt> lrtcrease number of advanced and master craftsman feabjres at the site in S(xrth Wales. There has been a kb)od dem8Th1 for twinner tralnlrwJ couTres dell¥ered ty tho DSWA Branthes througlv)ut the county. The Ial Brnnehes run ty vc4untgers WIK) work tlrde5 lo promote the crdft of dry stone walliw. Branch furth reman strorvJ. and a Nmber of branches have continued to transfer residual lunth to central finances. fvrK15 Ve ten allocated as tK8rKh wuests, ryth genernl ts3nsfers assisliTrJ the witinued delivery of Irdlnlrwj. The Twstee Board hold5 quarterly mttlngs throLyhout the year. Trustees Strive lo minlmlse expenditure by eMbIng lethnology end reduong travel co5 wherevw possible. Membership has increased Mryth revenue subscriptions gen8rnting a gLMxI retum In the arTh)unl daimed through Glft Aid. Merthanthse sales Pmve decreased slighty I the previous thg year. The Association Teceives numercAL8 requests for and guida on all 8srrts of the craft of dry stone walllng and will slrfve to mainiain th8 qlty of Infommtion availablè on this tradlllonal crn 2011 to have due rwJard to th8 b•rf•l glanl? publish9d by the Charity Commtsslon for England and Walos. FInan1 revlv The eh8rfty¥ Income Increased Imm rJ20.994 in 2024 to £372,695 In 2025. Extwdlture Increased trom £301,964 In 2024 to £386,103 In 2025. M05t of th8 Irease5 in inc¥me expenditure related to restricted funds which were grnnts re1ved and expended durlng ts year. Overall charity fiJnd$ decreased by £13.4(Q in the year. due to restri funds 8xpeTrthure 11.e. legacy project). Tol81 unrestrithd. restricled a1 iwanth funds held at end are £566.833.
Dry Stone Walling Associallon of Great Brftaln Trustees. Report (conllnued) Under tho requlrements of charity law. tha T¢895 are obllged to defflne thè charlty'8 pollry for holdlng roserves. The Inlenllon In gst8bllshlng Ihls FleB6Nes Pollcy Is to ensure the contlnuallon of tho charlty's acllvliie* The poll 17 enable the chadty to meet Its legal oblectlves, provlde confidgnce lo donors 88oklng to glve fln8nclal support to a pnenIlY wntrolled charity and lo ensure Ihat the reservès are at a level sufficlent lo dlscharg8 all the chodty'$ obllgatlon$ In the evont Ih8t It $hould cease Its operallons. Thls 15 not consldered to b8 Ilkely In the foreseeable fuiuro, and therolore the r8s•Nes whlch the ¢h8rfty Is requlred to m8lnlaln are those needed to fund ongotn9 monthly costs and future dwelopment. To Ihls end, the Trustegs have decldod that lh8 charfty should 888k to hav8 r8seN68 whlth ar8 not Invested In Ilxed assets of a sum equ81 to no more than 12 monts gener81 runnlng costs and £100,000 hos been doslgnatad for thls purpo88. A largo woporuon of tho ¢harlV8 re8•NO6 8ro hold bank 8C(x)unle. The flnanclal stat8monts dotsll th8 movement In ro8or4es durlng the y•or. Tru8te88 and offlcer8 Tho trustOO8 ond offlcers ¥8rvlw durbng the y1 and 8ln¢e th8 year and were as follo. Truslees: T Blackwdl {re8lgned 13 Mareh 2025> J 8roèdh&èd18ppo5nted 13 Septsmbgr 20251 P Clèyton, Chalr S A Denham {appolnled 15 March 20251 J Gwllllgm {r081gned 12 March 2025) Hartley P IshepHood P Joll•y14ppolnled 13 S8ptemb8r 2025) P Klrkup A Loudon {reslgned 14 Septombfrr 2025> Martlndalè Ir8slgned 9 December 2024) C Noblg Ireslgned 24 M¢rch 20251 L Noble T Povall (appolnlod 13 Sgptemb•r 2025) J Taylor M Tylor (r•slgngd 22 Ociober 2024) Struc[0. governance and mBnag8m8nt The unirscorporatod charity 55 ¢on$tituted under a Iwsl deed dated 1968 wlth subsequent wi$ion$. the most recenl b8lng daled 4 June 2016 and ratlfied at the Annual General Meetlng on 4 March 2017. The reglstered charity numbgr 1$ 289678. Page 3
Dry Stone Walling Associalion of Great Britain Ttees. Report {conllnued) The Assoclallon has a Board of Tnlees. cOnsng of up to12 ale9d m9mbS. who hold office for a period of IlY89 y8ar5. Rellriry TrLth8s are efigible rfreleLton foT fiNthor temis of office. Thg Chalr Is elected by the Ttwtees Ihe Nmnual General Meeung. Nomlnatlons for the tion of Trustees are Invlted annually from m1p. The Trusfres provide wiitten confimwlon that tlw UrK18rst the dulles ar#d responsibilities of thelr Iru$tèship. They eoncem thomsgfves with every asp1 of ts Mgement of the charity and are fully aware of Ihtir r8¥Fn$IllI$. Key management comprtses a full time Training & Educabon CldInal0r arKI an Office Admlnistrator. The set remuneralicffi for dl slaff at Septernb Tntstoo Board meetirg eath yeor. lo lake effect fri%n the OctoLw ofthat year. Rolotionshlps wlth related parfleB The Dry Stone Walling Associa11 h85 eIg1e 1Xand in Eryjland. Scotland 8fKI Wales. The Trustees have revlvwed the major risks which the drity faces ar#1 believe Ihat malntalnlng r•seNes at current levels. comblned Tmth an annual rev1 of the (Xtrol8 over koy finala1 systems. wlll provide sufficient Tesjr¢eS In th8 event of afverse conditions. Tr Tntstees have ak50 examlned other operallonal and IA[neSs rlsks Ie ty tho ctriity LMinuo to establlsh SySlem5 to mmgale any significanl risk. Flnan(yJl Instrun9 The Charitys 8ctlvitles ex li o wmber of tsks IrKAudlro frnir¢ risK cash Iltrw rfsk and liquidity risk The does r¥rt dwivknfinwKlal The Charity's wrKipal financial assets are bank balancas and ea5h. trade and olher recelvables. and on (?10n short term investmenls. Charlty has no significant concethtion of credit rlsk. In order to malntain liquidty to ensure that sufficient funds ere avallable for c¥vJoing operaorts and future developments, the Charity maintsin5 8 re8sonaLle levd crf funds In Instant a¢sS bank accounts. Further detaiLs regarifiry liquidty risk can be found in the Statement of accounting policies in the fin*Kl•l statelyts.
s gOBd Pl?d Aq Mp4oq uo p8ufy8 pug siol JoqwwJea Ei w Awouj Aq pwjddg yodgJ19nuuo gyl (p8nui1u} yodo¥ ,swsnJi UIPW8 IB•JD 10 UOIIBlaOSSV Ouiii8M auois
Dry Stone Walling Association of Great Britain
Statement of Trustees, ReSpSibIlitIeS
The Trustees are reSp)re for preparfrvJ Tntsle8 Yort and the financlal statements Sn
accordance wlth the Uted Kirylom knountlng Standards (Unlted lfjrylom Generally Accgpled
kcounng Prackn) and aWAIl8 law and regulatlons.
The law atible to th8rities rllre$ the Trustees to financial slatements for each financlal
year whlch glve a true ar#* fair view of ts stste of affalrs of the drity and of the ine
Dry Stone Walllng Assoclallon of Great Britaln IndeperKlent Examinafs Report to the trustees of Dry Stone Walling As8oclatlon of Great Brftsln I report to tho Trust¢•s on my 8x8mlna0n of Iho accounts of Dry Stone Walllng Assoclatlon of Great Brftaln for tha year ended 31 August 2025. ReBpon81bllltse8 and ba818 of rnport A8 the charfty Trustees of Dry Stone Walllng Assoclatbon of Great Brllaln you are r88ponslbl6 for thè praparailon of the 8¢counts In accordance wlth the requlrements of Ihe Charltles Act 2011 ('the Act,). I report In respect of my examlnallon of the Dry Stom Walllng A$tI*ll0ft ol Grnèt Brltsln's aceount$ e8thad out under sedon 145 of iho 2011 Acl and In canying out my èxamlnatlon I havé followed all tho •pleabl@ Dlr•ctlorr6 glven by Ihe Ch8rfty Commlsslon undor socilon 14515}{b> of tho Indopondant •xamlnefi $18tsm8nt Slnce Dry Stone Walllng A880clailon of Great Brftaln's gross Income excoeded £250,000 your oxamlner must be 8 member ol a body Ilsled In secilon 145 of the 2011 A¢1. l ¢onfim that l am qU8llfi¢d to undertak• the ex•mlnallon beca l am a mombor of ICAEW, whlch18 on8 of th• Il$tod bodlo5. I h8ve completed my ex8mlnallon. I conflmi that no matér181 matters have com8 to my attentlon In ¢onnectlon wllh the examlnallon 9lvlng me cause to belleve Ihal In any matsdal rnspect.. 1. 8c¢ounttng reccrfds were not kept In respo¢t ol Dry Stone Walllng A580clatlon of Great 8rfthln a8 requlred by ¥ecilon 130 of th8 Act., or 2. tho accounts do accord wblh thoso records: or 3. th• a¢¢ounts do not ¢omply wlth the 8ccounllng r8qulrements ¢¢n¢emlng Ihe fom and content of accounts 88t out In the CharftEe8 {Accounts and Reportsl R¢gulatlon$ 2008 oth•F than any requlremenl that the accounts glve a and falr vlow whl¢h Is not 8 matter con8ldered as part of an Indep&ndent gxamlnallon. I havo no concem8 and have come acro¥s no other m8ttors In connectlon wllh the exemlnatlon lo whlth attentlon should be drawn In thls roport In order io enabla a proper understsndlnll of tho accounts to be reached. Holon Holmes ICAEW St8ble8 Thomp50n & Brl¥¢oo Charter1 Accountants & Ststulory Audllors 34 Lowther Streel Kend81 L49 40X 20210 Page 7
Dry Stone Walling Asso(xalion of Great Briiain Statement of Finandal Athitses for the Year Ended 31 August 2025 Total 2025 funds fund5 Donatsons and legacies CharitalAe actlwties Other trading •clivilies Investment Irmne Other income 77.567 76.161 11.652 1.381 73.788 160.249 192.013 16.278 1.921 115.852 4.626 Totsl Income 73.788 372.695 Charltsble aclmks 169.45 169.45 116.339 Net (expendilure)fincomè Gross transfers between funds {2, (42.551) 31.839 (13,4081 18 24.429 24,429 21.733 (42.1) 7,410 {13,4081 Recondliation of funds Totsl furth br(wghl fwward Total fits nied forwwd 18 162.440 580.241 366,367 30.616 566.833 Branch funds are separated in accojrts as tw are nol readity accessibte by the central office. beiThJ undgr the of the relevant brarKth commillee. The notes on pages 11 to 28 f(rn an kntegral pwt oftPMe finwK401 Ststsrnents. Pag8 8
Dry Stone Walllng Assoclatlon of Great Brltaln Statement of Finandal Acllvltles for the Year Ended 31 August 2025 (continued) Unrestrlctod Restrlcted lund8 lund¥ 8rnnch funds Total 2024 Comparnilvos Inme and Endowfflonts from: t>on8tlons and legacles Chadtable advltlos Other tr8dlng actlvbtles Investment Income Other Incomo 76,171 101,131 7,673 32,550 8.913 89,361 2.734 117,634 190.492 10,407 800 Totol IrKom• 103469 Expondlluro on: Charft8ble acttvltles N•t {expgndlturg)Ancom• Gro¥¥ translers balwn funds 120) 10.717 19,030 Not movement In furthls 28,089 (17.372) 19,030 Recondllollon of fund8 Total luNls brought foryrnrd 316 565 Total furK16 ¢arrted fopward 18 162440 580 241 The lund8 breakdown lor tho ¢urrnnl year and 2024 58 shown In notè 18. Th• notes on p8g88 11 to 28 form an Integral part of Ih9$9 financial statomonts. Page 9
Dry Stone Walling Association of Great Britain (Reglstrallon number. 289678) Balance Sheet as al 31 August 2025 2025 2024 Flxed assets Tanglblé assets Currenl assets Stocks 13 10,703 14 15 16 12,166 9,579 162.096 13.178 169,850 379 957 Brnn¢h b8nk 8¢¢ounts Cash at bank and In harnl 572.621 580,259 Cradlb)rn: Amounts falllng due T*llhln one Net cunI as80ts 15.692 19 Fund8 olth• ¢harfty: 8rnnch fund8 169.850 162,440 Re8trlcted 30.616 73,167 Totsl fvnd8 18 The Itnanelal $tst•m•nts on pg98s 8 tt128 vmre aFvty¢d ty the Tru¥tsos. and authty1$0d for188u• on 13 Decembor 2025 and Slgnod thelr beheNty: Trusiee The rM)t05 ffi pages 11 to 28 fom) an Intsgrnl Fwt fina581 staknm•rts. Page 10
Dry sione Walllng Assoaaiion of Great Britaln Noles to the Finand81 siatements for the Year Ended 31 August 2025 The finondd stslernents have bogn syepared In accordonea ilh ACCOUnn0 and Rwrfng by Ch•rltles'. Ststement of RgcomrnerKled Prn¢tice al¢•tO to chaiilies weparfry thelr acUnts In accordance with thg Fin#nd81 Repr0 Standard apItable In th8 UK and RepLtslic of Ireland (FRS 1021 leffKdve l January 2019) - (Charfues SORP (FRS 1021), lh• Flnanclal Reportlng Siandard appllcable In the UK and Ropubllc of Ireland (FRS 102) ar•J the Charllios Acl 2011. Dry Stone Walllng ASS&110n of Great 8rbtaln Is an unIncUporn charlty roglstered England and Wales. Tho addres5 of ts regl8twed ollk• Is glven on the clwrlty Infonnth p8gg of th•se financlal stslements. The nature ol Ihe chaty's opernlons and wIrPaI actlvlil•s are lo advance educ8ilon In th• (Yaft 4r#1 herhage of dry ston• Dry Stone Walllng A3stt1alkJn alGr•8t 8rftsln the d•finStlon of o publk benefft entlty under FRS 102. Assets IlabllltSe8 are Inttlally r•cognlsed at hl81(rflc81 c(1 (K Iranmckn valufr unlo8$ ¢Xherlse ststsd In lh8 relovart accounung polky notes. The accnts ar• In slwllng TwhSth18 thè fixKllonal ot th• th•dty and rwKhd to the nMr•8t £ Tha Trustees conslder Ihat thern arn matwl•l uncort8lnll•s alKMJt the LorWs 8blllty to contlnue as a golng concom. Volunlory In• Includlro donatlorffj, gffts. legacles aThl grants thot provldo coro fvndNJ or oro ol a goneral nature Is recognlsed Wh tho chartty has wlIaM0Tht to the Income, 11 Is probable th81 th8 Income VAII be rece•d and tho bo mgosurnd v411h suffklenl rn118blllty. Donokn and legacles are recognlsad (m a recelvth whn rocelpt 1$ wobfib and th• nount can bo r•ll•tAy monsuL Grants are rocognis•d charlty has an eTreMent to th• fvnds arKI •ny condldons Ilnkad grants hove been met. Vlhere performan(* 10n$ are att8ch8d to Ihe grnnt grKI are yet to be met. the Income Is recv3Od a• 4 110b1 and Induded on th? slw a¥ dofeffed Income to be released. Pap11
Dry Stone Wafing Asso(aakn of Great Britain Notes to the Finanaal stateme for the Year Ended 31 August 2025 (conllnued) Glfts in kind donated for resale arn IrKluded al falr value. belng tr expected woceeds from sale less the expected costs of sale. Where estimatlng the lalr value is pracucable upm recelpt ft Is racognised In strk and 'Inme from other tradiw actlvlbes.. Upw sale. the Val of the sknck Is charged against 'In¢ome from ottw tradlw acUvilie5' and the W[88d5 we wnised as 'lrthme from other tradlr#J adlvlties.. Illhere li Is impracbcablfr lo falr value the itoms to the vdume of value Itwns they are not recognised in the finarKial slatemwts til tsy arn s(Id. Thls Incomé b recognlsed witrbin 'IrKome from other tradlng aclfvhl8s'. Oated facllhles aThJ donated Fxdo5si(nal ser4ices are rec(wW in incom8 at tsir tsir value wt thelr ecor¥Jmic benefft Is wobabl8. it can be measured reliatAy and the chartty has t<trol over the Item. Falr value Is deteMi1r on thè basis of Ihe value of ts grf( to the For example the amount the charity would be wllllng to In the OF market for sh fadlltles arKI servlces. A l expendlture Is recognised ono th8re is a Wl or ctrue obligation to that eXpeIllre. It is probable setllement is wuired and the amount C8n be weasurl reliabty. All $ts are all(Kated to the apFdicable eXpllUre IadI that 8ggregate similar costs to that category. Where Costs cannol be direcuy attribthed to p8rtiuJlar headlngs they have been allocated on a basis conslstent viti the use of resources, V•ith central staff costs allocated on the basis of spenL and depreciati Charges allocated rti1) of the asss use. Other swyirt Costs are allocaled based M the spread of staft $ts. Charilable expernltlure nprIseS those Costs incuThed chaiity In the dolivery of its acuvilies and services for its ben8fi¢iaries. 11 inludes that can b8 allrxated thffty to such 8Ctlviti&8 and provis10 for grants are rIde Ihe Intention to make 8 granl been communlcated to thé recrpient but Ihere is eeInty #trrt thrthe timlng ofthe grant or the amount of grant payable. These include the costs aWibutsNe to the charl$ C(ryAlan ilh constitulional and ststiitory requirements. irKluding a11[ strategle managemwrt and Trustees miros and relmbursed Government grants Govemment grants ar• recognised based on ts acuual nK#lel arKt are measurthj ¥t the fair Val of the asset receiv or retwvable. Grants are dassif*ed as l1r gither to revenue or to assets. Grants relating to revenue are recognised in iFKome ovw thè period in the relatsd costs are recoorrised. Grnnts r6lating to assgts are rerxgnised over the exrttted LLseful Ille of thg asset. Wtr part of a grant relating to an asset 15 deferred.11 h reeognls•J as deferr&J income. Page 12
Dry Stone W8lllng Associatlon of Great Brftain Notes to the Finandal Staiements for the Year Ended 31 August 2025 (contlnued) The charity Is con81d0r to pa8s the test6 sel oul In Paragraph 1 Schedulé 6 of the Flnance Acl 2010 and therefore bt meets the dofinitlon of a Chatable company for UK corpor811on tax puryaS. Accordlngty, the charlty Is potenilally exempl from tsxatlon In resp8Ct of Income or capltsl g81ns recelved wlth5n categoTie$ covered by Chapi¢r 3 Part 11 of the Corporatlon Tax Act 2010 or Secllon 256 of the Ta¥•tlon of Chargeable Galns Act 1992. 10 extsnt that such Income ¢x galn$ oro applled excluslvely charfiablo purposes. Tanglble Ilxed 8580ts Indlvldu81 fixed assets cosllng £250.00 or morn are Inlllally recorded al co. Depreclallon and amortleauon Depreclallon Is wovlded on t8nglblo flxed a88OtS 80 as lo off ts cost or valuatlon, I•s8 any eBtlm8ted rn81dual valuo. over thelr expeeied u8aful economlc Ilfe a8 follows: A88et cla FIUr•B, filungs and oqulpm8nl Deprecllllon mothod and 15% r¢dudng balan¢• Ra#aarch ar#1 dovolopmenl Research and development oxpendltum18 wrftten off as IrKuffOd. Curraftt 8888t Inveslments Current 886et Investrnents are Includod at the lower of cost and net reall8abl• valuel markat valua. Stock Siock8 ar• 8latad 81 th¢ lower of cost arKI e8tlm8ted 8èlllng prfca1888 costs to complete and s•ll. Cost Includes all costs of purchasa, Costs of convorslon and othér costs Incurr In brlnglng stock to Its present Ioc8lton 8rKI condltlon. Cost Is calculated uslng th8 firs14n. fir8t4)ut (Omi8. Prov181on18 made for d•mag6d, obsolete and slow.movlno stock where approprlate. Trade debtor• Debtors and credltor¥ wtth no stated Interest rats and recelvable or payable wlthln ono y•ar ar0 recorded 8t transadlon prfc8. Any losses a819 from Imp8lmient are r8cogn18ed In oxpèndlture. Ca8h and cash equlvalonts Cash and cash equlvalents comprfse cash on hand and call d8poslts. and othor short-terni hlghly Ilquld Investments that are wdlly ¢onvortlble to a known amount of eash and are sublect to an Inslgnlflcanl rfsk of changg In valug. Page 13
Dry Stone Walllng A8socl8tlon of Great Britsin Notes lo ttK8 Flnanclal Statements for the Year Ended 31 August 2025 (contlnued) Trade credltors Trade credllors 8m obllgatlons lo pay for goods or servlces thal have been aequired Sn Ihe ordlnary course of buslness from suppllers. Accounts pÈyable are cl88slffled 89 eurrent Ilabilllle5 If the charlty does have an uncondlllonal iighi, at the end of the reporung rIod, to defer settlement of thè credllor lor at least e1Ve months after the reporting date. If there 1$ an uncondltlonal dght lo defar settlement for al least Iwelve monlhs after the reponlng date, Ihoy are presented as nOnwCu9nt 118blllties. Trade uedliors are r•¢ognlsed Inlilally at the trAns8cUon pdce and 8ubsoquently me8$ur¢d at amortls¢(i C1 u$lng the effedlvo Snl¢roSt method. Fund stsucture UnrtrIct9 IrKome funds aro gen8ral funds th8t arn avallable for u88 at tho TN8tees dl8cMllon In further?$ ofth¢ ObltIveS of the tharfty. Resldcled Income fund8 are those donètod lor In 4 p•rtlcular area or for Spectfic purposes, the use of whlch Is reslrfcled lo thal area or purpos•. Branch funds ar• 8ep8rnled In the ac¢ounts as thgy aro not madlly acca888bl• by tho cenlral oftlce and are ¢ontrolled by Ihg br8n¢h ¢ommltto•s. Flnancl81 In8lnJm•nts Flnanc1818888ts and flnanclal Ilabllhl88 aro rec¢Jgnl8•d whon tho charlty be¢omos 8 party to the conlr8ciu81 provlslorfb of the Inslwmenl. Flnancl81118bllltles and equlty Instruments •ro cla8slfi•d 8ccord5ng to thè subst•nco of th8 conlractual arrangements entered Into. An equlty Instrument Is any ltract that evldoncos a Msldual Intera$t In the 88Sgls ol the cherfty after deductlng all of Its Ilablllues. l flnanclal a88et8 and Ilabllbtle8 are Inlllèlly mg8surod at trans•¢Ucffl pdce {Indudlng IranBactlon costs>, except for those flnanclal assets d85¥1fted a8 at 181r value through proffll or108s. whlch are Inliially meosurod al falr valug Iwh5ch Is nOMllY th8 tr8nsacllon pce èxdudlng Iran88¢tlon ¢o$tsl, unless the arrangemgnl consiltutss a finendng tren$8ctlon. If 8n arr8noemenl con8tltules • financlng transacllon, the financlal asset or finarle1 Ilablllty Is me88ured at the prosent value of tho future paymonts dlscounted 01 a maTkel rale of Interest for 8 slmllar debt InstnJm8nt. Flnanclal assels and IlablllUe5 are only off8et In th8 statement of fina81 pIon whn, 8nd Only when there exl$ts alegally enfoT¢eoble rfghl to Set off the rgcognlsed amounts and the charlty Intends elthgr to Sgtt19 on • ng1 basls, or to Tealise the 885gt and settle the Ilab511ty sImulneoUSly. Flnanclal assets are dgrecognlsed when and only when al the conlr•etual rights lo the ¢a$h flows from the flnanclal asset explre or are selued, bl th& charlty tran8fer8 to 8nolhor paty substanllalty all of the rlsks and rgwaTds of ownwshlp of the flnanclal a88et, or cl the ¢h¥rlty, desplle havlng retslnod some, but not all. slgnlflcant rfsks and rewards of ownershlp, has Iransferrod control of the 8$$et to anothèr party. FInatal Ilablllogs are dergcognlsed only Wh the obllgatlon sp8cffled In the conlr8ct Is dlstharged. Caell or èxplrns. Pago 14
Dry Stone Walling Assodation of Great Britain Notes to the Flnancial Statements for the Year Ended 31 August 2025 (continued) nds Genernl an( funds Totsl 2025 Don8tlons and lepdes: Donations Glft aid redalmed Grants. Indudlng pital grdnts". Government grants Grants from other charllles Grants recthd by Ixanch8S Branch Subscrlpuons Subscrfpllons 1.928 9,725 48.788 25.000 48,788 25.000 1,182 160 1.182 160 249 nds Brnn( fund6 Tolal 2024 Donallons and legac. Donailons Glft ald redalmed Grants, Including capitsl grants: Govemment grants Grants from other charlues Grants r1Ved ty brnnches Subscriplions 3.998 8.802 8,513 12,511 8.802 17.550 15.OlXI 17.550 15.000 400 63,371 Branch ndS Total 2025 Genernl Certification lees Trainlryj 35.588 135.428 450 40.573 Branch projects and events 192013 Page 15
Dry Stone Walling Assoclatlon of Great Britaln Notss to the Finandal Ststements for the Year Ended 31 August 2025 (contlnued) Unreslrlcled funds General Branch funds Total 2024 Co110n fees Trdlning Demonstratlons Branch projects and events 54,265 46,866 54.265 125.731 1.045 78,865 1,045 101131 190492 Page 16
Dry Slone Walllng Associatlon of Great Brttaln Notes to the Flnancial SLments for the Year Ended 31 Augusi 2025 (continued) fvnds Branch thnds Totsl Tradlng Incom•. Salo¥ of gocAls other ser4lces Local fundralslng aThl street colloc11 IrKrn Sponsorshlp Income Lotterl68 and comFkn IrKon 10.952 1616 io 13,568 10 2.IXIO 700 Tolal 2024 Tr8dlng Income: Sales ol goodB and oth•r 8oTh1¢0s Sponsorshlp In¢ 9,614 100 693 5 Invo8trnert Inm0 Brnnch fimd• Td81 2W25 Interest r•celvable arnl 8lmllar Incoft*: Brnnch fund Totsl 2024 Interest recelv8ble and slmllar Incixrn: Interest recelvablé on bank deposlts 800 6 Olher Incorno funds Tot81 2025 P8go 17
Dry Stone Walllng Associalion of Great Brltain Notes to the Flnandal Statements for the Year ErKled 31 August 2025 (contlnued) Brnnth fid9 Total 2024 0th8r bran¢h nn0 funds Brnr fvnds Total 2025 Aw8rd$ and demon$trattons 146 28.611 17.353 19.073 19,219 28,611 66.201 TrnlnlNJ L•8liets. journals and advertlslrwJ Purchasos of g¢)od8 fty resale (adl for slockl RoStrt¢I woJ8¢ts fuThls noto) Branch eqpmOnI. athMrd8lng and events Brtyr don8llon 9,765 9,765 11I57 2.704 14.561 116,339 116,339 19.022 19.022 2.S38 6.777 11,998 62,199 8,992 9,163 62,199 8*2 2.835 W8ge$ ond sa18rle8 Ronl ar ratès Office m8lntenanc• and contracts InsuTarKg Ststlonery, telne and tage Bank charges General travel expernes 5,098 2,729 7.436 7,436 3.921 402 402 102 152 Page 18
Dry Stone WalliThJ Assoaalion of Great Britain Notes to the Financial Ststements for the Year Ended 31 August 2025 (conlinued) funds Branch IS Totsl %)24 Awards aNI deww)nStyaliS 17.707 17.707 49.748 49.748 22.171 Tr8inlng Lea1, IrnaL9 and advertising Pur¢hases of goods for resal8 (adj for stock) Restricled woiects (see funds te} Branch equipmenL adverlisiNJ and even Bronch donallons Other branch costs Goveman¢e costs Wages and salarles Rent and rates orfice maintenarKo Ènd 41.377 7.192 8.121 24.217 24.217 19.811 3.379 5.318 4.025 19.811 3,379 5,318 12.685 2.775 9.602 5.891 5.891 Insurance ststlonery. teTepl¥)n8 and )slage Bank tharg General travel eypgnses Depreclallon 5.561 3.720 207 1.887 5.561 3.926 207 24217 92.752 301.964 Page 19
Dry Stone Walllng Assooallon of Great Biitsin Notes to the Flnancial Ststements for the Year Endod 31 August 2025 (continued) 19219 28,611 66.201 9,765 14,561 116,339 19.022 2,538 19,219 28,611 66,201 9,765 14,561 116,339 19.022 2,538 Cwdficatlon sch Tralnlng L88118ts, loumols and attthl$lr¥J Purcha¥os of goods for rnsale Rgstrfcted wolects {se8 furKls note> Branch equlpment. adverdslrwj aNI eveNs Branch donetSorr6 othor Ixanch costs Govemence costs Wgoes and salade• Ront and rates 11.998 62.199 11,998 62.199 8.992 5.098 2,729 7,436 3.921 402 Insurance Stsilontry. telephone and Bonk ¢hfjry8 General travel expern•s Depreclauon 2,729 7,436 3,921 402 387412
Dry Stone Walling Associatlon of Great Brltaln Noies to the Flnandal Slatements for the Year Ended 31 August 2025 (conllnued) undertaken dlrectty Acuvlty 2024 Awards, events and demortralSons Certlflcatlon schem• Tralnlng Le8llets. journals and advertlslng Purchasos of good$ for resale Restrlcted proS•cls {see funds note) Branch equlpmtrt. advertlslno and evants Branch don•tions Othor branch costs Governance costs Wages ar 8alartes Renl and ratoB Offl¢• m•lntgnBnce ènd contracts Insurance Stallonery, telephon• and postsg• Bank charge6 Genernl travel exp8rffje8 0•pr•clOn 17,707 49.748 17.707 49,748 63,548 4,898 8,121 24,217 19.811 3,379 5,318 12,685 62,775 9.602 5.891 2.683 5,561 3.926 207 4.898 8.121 24.217 19.811 3.379 5.318 12,685 62,775 9,602 5,891 2,683 5,561 3,926 207 196 747 105217 Analy81• of govemnce and support Costs Unrestrl(Xed fund8 General Re8trtcled funds Totsl 2025 Independent examlner lee6 Examlnatlon ol the flnan¢l81 $t8temenls 0th8rf•8 pald lo examlner8 Truslees r6munerallon and expenses Legal and professlongl tees Tre8surerf$ fee¥ C051 of Iru$t•o8' meellngs and AGM 3,222 738 1,336 978 3,231 258 738 1.336 978 3.231 258 Page 21
Dry Stone Walling Assoclation of Great Brftaln Notss to the Flnanclal Statements for the Year Ended 31 August 2025 (contlnued) Unfestslthd funds Genernl Totsl 2024 Independent examlner I$ Ex8mlnatlon of the flnanclal statements Otherfees pald lo examlnèrs Trustees remuneration and expenses Legal and professlonol f¢e5 Tr¢asur*$ le88 Cost of trustees. m•ellng8 and AGM 3.205 703 3,205 703 1,565 692 2.180 315 692 2,180 315 g Nel Incomlnglouwng resourceg Ngt (oulg0lng>nncL1ng Tesourcej for the yeor Includ8', 2025 L06$ on dlsposal of fixed a$sets held for the charlty8 own use Depreclallon ot fixed a88ets (853) 10 TnJstsos remunwatlon and expn88• Durlng the y•ar the charfty made the lollowlng tron88Ctlon$ wSth Trust•eJ: T Blackwell T Blackwell recelved Examlner feeWln¥tructor Tralnlng Tutor c08ts 01 £1,64312024: £1.711) and £32 {2024: £48) of expen8es were relmbuts•d lo T Blackwdl durlng the yobr. 8 Hirtloy £30712024.. £196) of ex6$ worn r•lmbur8ed to B Hartley durfng th8 y88r. P Isherwood P Isherwood recelvod Examlner feulln8truclor Tralnlng Tutor costs 01 £3.585 (2024.. £6,133) durfng Ihe year. At thg b01anca 8h•ot dato th8 omount to P l$h•Th¥ood wa8 £1.430 {2024.. £NN). A Loudon A Loudon recolved Examlner foesllnslruclor Tralning Tutor costs of £4,969 {2024.' £12.310} and £664 (2024: £457) of expensgs were relmbursed lo A Loudon dutlng the year. JGllIaM J Gwllllam recelved Examlner feesllnstructor Tralning Tutor ¢osts of £500 (2024.. £NIII and £247 12024: £459) of expenses were relmbur¥ed to J Gwllllam during the year. B Martlndale £NII (2024: £82) of eXpse$ were rélmburnod to 8 Martlndale durfng the year. J Taylor £95 {2024.' £149) of expenses were relmbursed to J Tey1or durfng the yeer. L Noble L Noble r¢¢elved Examlner f¢e$Anslructor Traln5no Tutor costs 01 £1.272 {2024: £2.610) and £100 12024.. £228} of expenses were relmbursod to L Noble durfrvj the year. Page 22
Dry Stone Walllng Assoclakn of Great Brftaln Notes to ts Financlal Slatements for ts Year Ended 31 August 2025 (continued) C Noble C Noble Tecelvod feesllnthLtr Tuior costs of £Nbl12024: £2,184) durlw tho year. The trea8urw, Is not lomially a tr51¢8. is a freelance wwtsnt #INI roCWVod £2.180 {2023 - £3,461) f a¢Ung as treasurer and £1,036 (2023 - £3.518} for the rol8 of freelance Tralnlng & Educallon Coordlnator ar assIstso reSded proJKts. 118¢off 018 2024 Staff costs dtsrfng th• Wage¥ and $81arto8 Ps1on eotsts 61.006 61.777 998 Tho monthly average numb•r of persons man8gem•nl I leadernhlp te•m) amoyed by the ctrwlty durlng the yoar oxprotswl 88 Um• wos follows: 2025 No 2024 No 4Jmln18trallon Project costs 2 (2024. 2} of the above emFloyees PaPad ln the D8fin•d Contrlbutton P•n8lon SCh•M. Conirbbuibom th¢ pernlon forth& yebr tcrtall £1.193 (2024. £998). No •mployee recelved emdwTwts (rf mm than £60.IXKI durkng th• y Tho lolal em10ye8 ljeneffts of the k•y rnanagem pw3(ne1 d tho L*wrfty were £53.456 (2024 . £53.998). 12 Toxa
Dry stor Walllng Association of Great Britain Notes to the Financial Statements for the Yèar Ended 31 August 2025 (continued) 13 Tawlble red assets Furni1• and oqulpire Total At 1 Septemb8r 2024 DISP15 At 31 Atyu 2025 31.703 31.703 At 1 September 2024 Charge for the year Iminated on disw 20,999 1.652 72lXI 1,652 At 31 A81 2025 15,451 Net b(x)k value At 31 A81 2025 9,904 At 31 AU81 2024 10,704 14 Siodl 2025 2024 Flnlshed gry)ds 15 Debt5 2025 2024 Trade debtors income Other debto 7.373 8,802 16 Brnn¢h bgftk 2024 8318rKes held by brath that are not Yeadli y availablo 10 the parent ¢h 162.096 Pag8 24
Dry Stone Walling Association of Great Brftaln Notes to the Financial Statements for the Year ErKled 31 August 2025 (continued) 17 Credltor8: amounts falllng wlthln ono year 2025 2024 Trade credltors Olher tsxation and soclal security Attrual$ 11,030 5.077 18 Funds Balan(x at Balar8 at 31 August 2025 Sepiember In(ximlng Resources 2024 resources exponded TrnnsfepJ Unrestricted funds Gen8rn1 General unrestrfcied funds 239,634 166,761 (169,4571 24,429 261.367 Awards fvnd OpernDng reserrfe s,0 100.OiKI s,orxi 100.01)0 105,000 Tolal UnreStr[th funds 166 761 169.45 24,429 366,367 Restrlcted funds Adrian Swire Leoacy fordry stone walling in the Dutham area 10,000 10.OIJO 39.702 5.858 {39,258) {2,458) National Grfd WestmorlarKI & Fumoss Tralnlng field Tralnlry ald Gwrhyd Herflag8 Tralnlr Slle Emést Cook Tru8t MDSW Grant 3,400 26,880 (26.887) 12,782 17) 12.775 4.000 15,000 17908 {4,000) {29.429) 17.406 2,581 2,977 Totsl resblc18d fund8 73,167 73.788 (116,339) 30,616 Brnnch fund$ Branch funds 162.440 132,146 169,850 372 695 566 833 Totsl fund8 Page 25
Dry Stone Walllng Associalion of Great Brttain Notes to the Flnandal Statements for the Year Ended 31 August 2025 (conllnued) Bal&nco al 31 Augu8t 2024 2023 General ur•StrICted 231.565 184.975 {184.995) 239.634 Awards fund Ow8ilng res¢Ne 5.01)0 20.000 Totsl unre8trlct•d fvnd• 184 975 Res¢d Legacy for dry 8ton• walllng In the Durh8m areo N811onbl Grbd TraIng old Em881 Cook TN8t MDSW Grant 39,702 5,8S8 12.782 17.406 8.324 12,782 {2.466) 15.(X)O {1.234) Totsl restrfcthd funds (2421TI 73.167 Branch lund8 Branch fur 75 179812 103469 162440 Totsl fund8 561211 320 994
Dry Stone Walling Association of Great Britain Notes to the Fin8ndal Statements for the Year Ended 31 AUgt 2025 (conlinued) Thè SKdlk pu($ for which Ihe furK15 are to be apFAied arn 8$ lo11. DSWA continues to exterrl wJanlsalbNts to d8ltver w>ie¢ts wlmth align wlth th8 Charws oblecllves. Grant fuNMng from Tho Ernest W TnLsl has be used spficalY for the recru51nI arKI d8Very of tralneeships for young who have bow ty Master Craftsman TSth a vlew to achlevlng Craftsman CerfIficati quallfiea1ics ai Levd$ 1 and 2 . The trainee achieved level 2 and went on lo athiev8 his Athnced qualification. He is now worklThJ tty•Rrd$ hls Master Craftsman Award. The mcffe recgni two tr8in•8S tr• and of thelr trawling, haviw Ix)th 8chleved thelr Level 2 qUalIfin. The fknhyd Mountsin Stone F88liv81 project run ty th8 DSWA Wa18$ Branch $ttolty appllad for grant fiJndIj from Neath Port Telt¥)t Councll to ddivw a F>roiact 10 indudè a Festlv81 of Stone. Incorp)r8tlng dry Stor walling trainiw a1 compelition togethw wlth future oppotJnlttes for dry stone walling quallfications. This project was $cessfully IxNnpi8i In Autumn 2024. South Wales Brdnch have now secured furtlT grant io c(rylete a wq8Ct tt> Inst811 a Herliago Trnlnlng Sfte th fadlibes for advanced fealures. Thanks to a grant from ts National Grid, S(Mth West Eryland BTarKh Iwe assistod a number of rn8Mbe to galn quallfications. R¢sldual funds from previous eCts have been tra[red to ts Training ActnI to yourwj people would strLwle tt) finance th8lr tyainiry qualIf. The Durtwm kga¢y was retdved fmm a ladyw1 migrntèj to AlIa In the late 1950s. havlrwj been brought up in Durtm. li MVd$ requested that Ihe be used for (ty stone wallirvJ In the Durham area. The Assrxialion wa5 made aware of a need to restfft a length of dry stone wall sUrrow1n9 chCh tKemises in the Durtm are8. Legw fLmds have been uullsed to restore INS walllng In clmnpllance wlth the V4ishes in the legacy. This proiecl is now Comte. A grant from The Adrian Swire Charltth Trust has secAKed and lll bè used to lub1her the objecllves of th8 N4sociation. 19 Analysls af nel assets bo1*8n lurmts Totsl funds ai31 August 2025 Branch Tanglble f1 assets cuent assets Current lbIll¢S 267.155 105.000 30.616 169.850 572.621 Totsl nèt assets 261.367 30.616 169,850 566.833
Dry Stone Walling Associakn of Great Britain Notes to the Finandal Statements for the Year Ended 31 August 2025 {contlnued) T<Aal fundB at31 Brnnch Aug 2024 TarwJlble Ilxed assets Current assets Currwrt Ilabllhies 10,7(rJ 239,652 10.721 10,703 580,259 105.OCKI 73.167 1K2.440 Total assets 580 162 440 41 20 Related paty transaLthns There were no related paty tran8ad¢ms In Ihe year. [ring the year the tharity made the followirKJ relaled pty tr¥nsaclT0r. L Noble IL Noble Is a partner In Noble Sionewth) The charity pald £4,000 to Noble stP{k in Ihe yr fly At ts balarKe sheei date the amount due to L Not49 vrds £4.0(K) {2024- £Nffj. P ISheKXI IP Ishetwood Is also sdfemployed) P IshepNood, alorvJ with a raroe of other ernployers, on an 8rentiCe WKler The Ernest Cook Trust fuing and ment0d the tralnee in a¢cordarKe scheme. The amount of money transferred to b8 paid to apprentlce in the year £7.$34. At the balarth sheet date the amount tLfftom P ISh8T*V was £NS1 (2024- £NI). Page 28
Dry Stone Walllng Assoclallon of Great Britaln IndeperKlent Examinafs Report to the trustees of Dry Stone Walling As8oclatlon of Great Brftsln I report to tho Trust¢•s on my 8x8mlna0n of Iho accounts of Dry Stone Walllng Assoclatlon of Great Brftaln for tha year ended 31 August 2025. ReBpon81bllltse8 and ba818 of rnport A8 the charfty Trustees of Dry Stone Walllng Assoclatbon of Great Brllaln you are r88ponslbl6 for thè praparailon of the 8¢counts In accordance wlth the requlrements of Ihe Charltles Act 2011 ('the Act,). I report In respect of my examlnallon of the Dry Stom Walllng A$tI*ll0ft ol Grnèt Brltsln's aceount$ e8thad out under sedon 145 of iho 2011 Acl and In canying out my èxamlnatlon I havé followed all tho •pleabl@ Dlr•ctlorr6 glven by Ihe Ch8rfty Commlsslon undor socilon 14515}{b> of tho Indopondant •xamlnefi $18tsm8nt Slnce Dry Stone Walllng A880clailon of Great Brftaln's gross Income excoeded £250,000 your oxamlner must be 8 member ol a body Ilsled In secilon 145 of the 2011 A¢1. l ¢onfim that l am qU8llfi¢d to undertak• the ex•mlnallon beca l am a mombor of ICAEW, whlch18 on8 of th• Il$tod bodlo5. I h8ve completed my ex8mlnallon. I conflmi that no matér181 matters have com8 to my attentlon In ¢onnectlon wllh the examlnallon 9lvlng me cause to belleve Ihal In any matsdal rnspect.. 1. 8c¢ounttng reccrfds were not kept In respo¢t ol Dry Stone Walllng A580clatlon of Great 8rfthln a8 requlred by ¥ecilon 130 of th8 Act., or 2. tho accounts do accord wblh thoso records: or 3. th• a¢¢ounts do not ¢omply wlth the 8ccounllng r8qulrements ¢¢n¢emlng Ihe fom and content of accounts 88t out In the CharftEe8 {Accounts and Reportsl R¢gulatlon$ 2008 oth•F than any requlremenl that the accounts glve a and falr vlow whl¢h Is not 8 matter con8ldered as part of an Indep&ndent gxamlnallon. I havo no concem8 and have come acro¥s no other m8ttors In connectlon wllh the exemlnatlon lo whlth attentlon should be drawn In thls roport In order io enabla a proper understsndlnll of tho accounts to be reached. Holon Holmes ICAEW St8ble8 Thomp50n & Brl¥¢oo Charter1 Accountants & Ststulory Audllors 34 Lowther Streel Kend81 L49 40X 20210 Page 7