**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** 

|<br>**Income and Endowments**<br>Dona�ons and legacies<br>Charitable ac�vi�es<br>Other trading ac�vi�es<br>Investment income<br>Other income<br>Total Income<br>**Expenditure on:**<br>Charitable ac�vi�es<br>Total Expenditure<br>Net income/(expenditure)<br>Gross transfer between<br>funds<br>Net movement in funds<br>Total funds<br>brought forward<br>Total funds<br>carried forward<br>**Reconcilia�on of funds**|**Unrestricted**<br>**funds**<br>**£**<br>**Restricted**<br>**funds**<br>**£**<br>**Branch**<br>**funds**<br>**£**<br>**Total**<br>**2025**<br>**£**<br>**from:**<br>77,567<br>73,788<br>8,894<br>160,249<br>76,161<br>-<br>115,852<br>192,013<br>11,652<br>-<br>4,626<br>16,278<br>1,381<br>-<br>540<br>1,921<br>-<br>-<br>2,234<br>2,234|**Total**<br>**2024**<br>**£**<br>117,634<br>190,492<br>10,407<br>800<br>1,661|
|---|---|---|
||166,761<br>73,788<br>132,146<br>372,695<br>(168,457)<br>(116,339)<br>(100,307)<br>(386,103)|320,994|
|||(301,964)|
||(168,457)<br>(116,339)<br>(100,307)<br>(386,103)|(301,964)|
||(2,696)<br>(42,551)<br>31,839<br>(13,408)<br>24,429<br>-<br>(24,429)<br>-|19,030<br>-|
||21,733<br>(42,551)<br>7,410<br>(13,408)<br>344,634<br>73,167<br>162,440<br>580,241|19,030<br>561,211|
||366,367<br>30,616<br>169,850<br>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**<br>**£**<br>**2024**<br>**£**|
|---|---|
|**Fixed assets**||
|Tangible assets|9,904<br>10,703|
|**Current assets**||
|Stocks|9,636<br>12,166|
|Debtors|13,178<br>9,579|
|Branch bank accounts **|169,850<br>162,096|
|Cash at bank and in hand|379,957<br>396,418|
||572,621<br>580,259|
|**Creditors: Amounts falling due within one year**|(15,692)<br>(10,721)|
|**Net current assets**|556,929<br>569,538|
|**Net assets**|**566,833**<br>**580,241**|
|**Funds of the charity:**||
|Branch funds|169,850<br>162,440|
|Restricted funds|30,616<br>73,167|
|Unrestricted funds|366,367<br>344,634|
|**Total funds**|**566,833**<br>**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**<br>**01/01/24**|**M/ship**<br>**31/12/24**|**New**<br>**Recruits**|**Opening**<br>**bank bal £**<br>**01/09/24**|**Closing**<br>**bank bal £**<br>**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<br>|70<br>|76<br>|11<br>|7,249<br>|8,653<br>|
|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<br>|24<br>|32<br>|5<br>|6,887<br>|7,757<br>|
|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**<br>**events**<br>**held**|**No of**<br>**Courses**<br>**held**|**No of**<br>**Course**<br>**Particip'ts**|**No of Branch**<br>**Competition**<br>**Particip'ts**|**No of**<br>**Demos**<br>**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<br>|20<br>|5<br>|44<br>|0<br>|1<br>|
|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<br>Dales|Peter Bull|Colin Alexander|Rona Dailey|
|Pennine|John Harper|Peter Walker|Pamela Smithies|
|South East<br>Scotland|John Doohan|Donald McInnes|Rosie Eatwell|
|South West<br>England|Barry Angell|Christopher Waite|James Orme|
|South West<br>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_**<br>**_Year_**|Total All<br>Members||**_New_**<br>**_Members_**<br>**_included_**<br>**_in totals_**|**_New_**<br>**_Members_**<br>**_included_**<br>**_in totals_**|**_Total_**<br>**_Open_**|**_Total_**<br>**_Prof_**|Total<br>Junior/<br>student|Total<br>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.||||||
|||||||||||



19 

20 



Chgrity rwjlstralknn numbw. 289678
Dry Stone Walling Association of Great Britain
AnNal 8fKI Fln•ndal Stat•m￿ts
for tho Y￿r End￿1 31 A￿j￿t 2025

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
8￿9
Balan¢0 Sheet
10
Notes to the Fln8ncl81 Staiomonts
11to28

Dry Slone Walling AssoaalTh of Great &itain
Reference and Adminlstralfve Det8115
P Claytryi, CIAlr
Mcul
S A Denhem
8Har
PJ￿
P KrkL
L N(*Ae
T Pov811
J Tayk
chll￿ty Regl•trnkn Nunts 289678
P￿n￿oI Offlc•
Lan• Farm
Mllnthorpe
Cumbrfa
L47 7NH
Chartered Atttyjntsnts & Ststtrt(*y Audltorn
Kend
LA9 4DX
BonkeT8
HSBC
331 Ltyd Street
PR8 1NJ

Dry Stone Walling Associaiion of Great Britain
The Tnjstees pre￿1 the annual rerK#t toggtsr T￿ thg slatements of thè fLY Ihe
year ended 31 Augusi 2￿25.
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 naIlon￿lY recognised Lantra a¢rxeiffiW quallficatton$.
This year has seen a fvll programme of traI￿ng eoujses ddfvered both al Nalonal arKI Branch level.
Four4ay training courses remaln8d at a corthnt level from the prevlous year seeing a slmllar numbgr
of partldpants atteThJlng the N￿]0n•1 Trainiro Site at Crooklarth. Crnft CertifKation Schème
ontinued to be popth8rwMI orwjldates o¢hievlThJ thelr Level. wlth lest days continuing to take
place In the UK, USA, Canath and A￿￿tralIa. Thè Natlonal Tralnlno Site again well￿me￿ several
intèm8llonal candldates from Japan and A￿tralia. There is conllnued suc£ess Tmth pgwe achtevlno
Master Craftsman slatus. wilh three candldates gainlry this by the end crf the year.
DSWA conllnues to woth wllh extemal organisat10￿ to delNw woiects that r8fiect the Assoclatlons
ethos. The third tranche (* a grant fiDm The Eme* C(K)k Tiirt has enabled DSWA to offer trwo further
apprenticeships for yourvJ persons lo be meniryed ty Masw CTrftsnN3n. Both have achieved level 2
Craftsman Cenificalion qualifKation.
The Wales Branch SLKcess1ul￿ appl1￿ for Ihelr second grant fundtng. Thls w8$ 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 I￿al 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 t*en 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 eMb￿Ing lethnology end reduong travel co*5 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 8sr*rts of the craft of dry
stone walllng and will slrfve to mainiain th8 q￿lty of Infommtion availablè on this tradlllonal crn
2011 to have due rwJard to th8 b•rf•l g￿lanl? publish9d by the Charity Commtsslon for
England and Walos.
FInan￿1 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 I￿rease5 in inc¥me expenditure related
to restricted funds which were grnnts r￿e1ved 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 a￿1 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 pn￿enIlY wntrolled charity and lo ensure Ihat the
reservès are at a level sufficlent lo dlscharg8 all the chodty'$ obllgatlon$ In the evont Ih8t It $hould
cease Its operallons.
Thls 15 not consldered to b8 Ilkely In the foreseeable fuiuro, and therolore the r8s•Nes whlch the
¢h8rfty Is requlred to m8lnlaln are those needed to fund ongotn9 monthly costs and future
dwelopment. To Ihls end, the Trustegs have decldod that lh8 charfty should 888k to hav8 r8seN68
whlth ar8 not Invested In Ilxed assets of a sum equ81 to no more than 12 monts gener81 runnlng
costs and £100,000 hos been doslgnatad for thls purpo88.
A largo woporuon of tho ¢harlV8 re8•NO6 8ro hold ￿ bank 8C(x)unle.
The flnanclal stat8monts dotsll th8 movement In ro8or4es durlng the y•or.
Tru8te88 and offlcer8
Tho trustOO8 ond offlcers ¥8rvlw durbng the y￿1 and 8ln¢e th8 year and were as follo￿.
Truslees:
T Blackwdl {re8lgned 13 Mareh 2025>
J 8roèdh&èd18ppo5nted 13 Septsmbgr 20251
P Clèyton, Chalr
S A Denham {appolnled 15 March 20251
J Gwllllgm {r081gned 12 March 2025)
Hartley
P IshepHood
P Joll•y14ppolnled 13 S8ptemb8r 2025)
P Klrkup
A Loudon {reslgned 14 Septombfrr 2025>
Martlndalè Ir8slgned 9 December 2024)
C Noblg Ireslgned 24 M¢rch 20251
L Noble
T Povall (appolnlod 13 Sgptemb•r 2025)
J Taylor
M Tylor (r•slgngd 22 Ociober 2024)
Struc￿[0. governance and mBnag8m8nt
The unirscorporatod charity 55 ¢on$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
T￿￿tees. Report {conllnued)
The Assoclallon has a Board of Tn￿lees. cOns￿￿ng of up to12 ale￿9d m9mb￿S. 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 m￿￿￿1p.
The Trusfres provide wiitten confimwlon that tlw UrK18rst￿ the dulles ar#d responsibilities of thelr
Iru$t*èship. They eoncem thomsgfves with every asp￿1 of ts M￿￿gement of the charity and are
fully aware of Ihtir r8¥F￿n$￿IllI*$.
Key management comprtses a full time Training & Educabon Cl￿dInal0r 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 eIg1*e￿ 1Xand￿ in Eryjland. Scotland 8fKI Wales.
The Trustees have revlvwed the major risks which the d￿rity faces ar#1 believe Ihat malntalnlng
r•seNes at current levels. comblned Tmth an annual rev1￿ of the (X￿trol8 over koy fina￿la1 systems.
wlll provide sufficient Tes￿jr¢eS In th8 event of afverse conditions. Tr Tntstees have ak50 examlned
other operallonal and IA￿[neSs rlsks I￿e￿ ty tho ctr*iity L*Minuo to establlsh SySlem5 to mmgale
any significanl risk.
Flnan(yJl Instrun￿9
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 opera￿orts 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 stately￿ts.

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, ReSp￿SibIlitIeS
The Trustees are reSp)r￿￿e for preparfrvJ Tntsle8￿ Yo￿rt and the financlal statements Sn
accordance wlth the U￿ted Kirylom knountlng Standards (Unlted lfjrylom Generally Accgpled
kcoun￿ng Prackn) and aWAI￿l￿8 law and regulatlons.
The law a￿tible to th8rities r￿llre$ the Trustees to financial slatements for each financlal
year whlch glve a true ar#* fair view of ts stste of affalrs of the d￿rity and of the ine<Kning resour
and appllcatlon of resour￿ of the ¢h*ity for that In these finantsal Statemenls. the
Trnstees are requlred to:
selectsuilatle 8CCQUrting pdiaes and lh￿ apply them ￿lStenty.
' obsgrye the meth¢xls prfrdples Mi the Chwltles SORP.
slate whether appliLzble accountlw stsnthrds hava be￿ follryAwd, subject to any materfal
departures dlsck6ed and explalned in finarKial slatewrtnts: and
prepare the fln8nclal st8tem&ts on Ihe eoneem basis ￿lesS li 1$ irAppmpriate k> presume
that the Charity wll c¢)ntinue in busin8ss.
The Truslees are responsible for keeping Fyoper accounling records that disdose wilh reasonable
accuracy al any time the financial posibl￿ of the charity arhj woble to ensure that the fina￿181
statements C￿FlY with the Charities Act 2011. the Clmrilres (Accounts arbj Reports) Regulations
2008, arKI the provisicw of the constitulion. Th8 are also respmsible for safeguardlng the
assets of the Charity arKI for r￿s(￿￿b￿ steps fer the prwenUon and detection of fraud
arKI other irregularilies.
Tho Trustees are r8sponsiblg for the and inteiJrity of arKI financlal
information indwled on the tharitable comptys webstte. ts)tslation govemlng the preparation and
Approved by the Tntstees ofthe on 13 Da(xnber 2025 and SIgn￿ on ils bèhalf ty.
Tn￿lee

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 8x8mlna￿0n 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 •p￿leabl@ 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
Charter￿1 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 fi￿ts ￿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
In￿me 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 balw￿n
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 cu￿nI 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 fina￿581 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 ACCOUn￿n0 and Rwrfng by
Ch•rltles'. Ststement of RgcomrnerKled Prn¢tice a￿l¢•t￿O to chaiilies weparfry thelr ac￿Unts In
accordance with thg Fin#nd81 Rep￿r0 Standard ap￿Itable 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 wIr￿PaI 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$
¢Xher*lse ststsd In lh8 relovart accounung polky notes.
The acc￿nts 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 L*orWs 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 w￿lIaM0Tht 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 monsu￿L
Grants are rocognis•d charlty has an eTr￿eMent 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 recv￿3Od 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 'In￿me 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'.
O￿ated 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 s￿h fadlltles arKI servlces. A
l expendlture Is recognised ono th8re is a Wl or c￿￿true￿ obligation to that eXpe￿Ill￿re. It is
probable setllement is wuired and the amount C8n be weasur￿l reliabty. All ￿$ts are all(Kated to
the apFdicable eXp￿￿llUre I￿adI￿ that 8ggregate similar costs to that category. Where Costs cannol
be direcuy attribthed to p8rtiuJlar headlngs they have been allocated on a basis conslstent viti the
use of resources, V•ith central staff costs allocated on the basis of spenL and depreciati
Charges allocated ￿rti1￿) of the ass*s use. Other swyirt Costs are allocaled based M the
spread of staft ￿$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 thff￿ty to such 8Ctlviti&8 and
provis10￿ for grants are rI￿de Ihe Intention to make 8 granl ￿ been communlcated to thé
recrpient but Ihere is ￿ee￿Inty #tr￿rt 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 a￿11[ strategle managemwrt and Trustees m*iros 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 ￿l￿1r￿ 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 Cha￿table company for UK corpor811on tax pury￿aS.
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
FI￿Ur•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 (Omi￿8. 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 a￿81￿9 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 nOnwCu￿9nt
118blllties.
Trade uedliors are r•¢ognlsed Inlilally at the trAns8cUon pdce and 8ubsoquently me8$ur¢d at
amortls¢(i C￿1 u$lng the effedlvo Snl¢roSt method.
Fund stsucture
Unr￿trIct9￿ IrKome funds aro gen8ral funds th8t arn avallable for u88 at tho TN8tees dl8cMllon In
further?￿$ ofth¢ Obl￿tIveS 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$t In
the 88Sgls ol the cherfty after deductlng all of Its Ilablllues.
l flnanclal a88et8 and Ilabllbtle8 are Inlllèlly mg8surod at trans•¢Ucffl pdce {Indudlng IranBactlon
costs>, except for those flnanclal assets d85¥1fted a8 at 181r value through proffll or108s. whlch are
Inliially meosurod al falr valug Iwh5ch Is nOM￿llY th8 tr8nsacllon p￿ce èxdudlng Iran88¢tlon ¢o$tsl,
unless the arrangemgnl consiltutss a finendng tren$8ctlon. If 8n arr8noemenl con8tltules • financlng
transacllon, the financlal asset or finar￿le1 Ilablllty Is me88ured at the prosent value of tho future
paymonts dlscounted 01 a maTkel rale of Interest for 8 slmllar debt InstnJm8nt.
Flnanclal assels and IlablllUe5 are only off8et In th8 statement of fina￿￿81 p￿I￿on whn, 8nd Only
when there exl$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 sImul￿neoUSly.
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.
FIna￿tal Ilablllogs are dergcognlsed only Wh￿ the obllgatlon sp8cffled In the conlr8ct Is dlstharged.
Ca￿ell￿ 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 r￿1Ved 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
Co￿￿￿110n 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 SL*ments 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 comF*kn 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 In￿m0
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 fi￿d9
Total
2024
0th8r bran¢h ￿n￿n0
funds
Brnr￿ fvnds
Total
2025
Aw8rd$ and demon$trattons
146
28.611
17.353
19.073
19,219
28,611
66.201
TrnlnlNJ
L•8liets. journals and
advertlslrwJ
Purchasos of g¢)od8 fty resale
(adl for slockl
RoStrt¢I￿ woJ8¢ts fuThls
noto)
Branch eq￿pmOnI. athMrd8lng
and events
Brtyr￿ don8llon
9,765
9,765
11I57
2.704
14.561
116,339
116,339
19.022
19.022
2.S38
6.777
11,998
62,199
8,992
9,163
62,199
8*2
2.835
W8ge$ ond sa18rle8
Ronl ar￿ ratès
Office m8lntenanc• and
contracts
InsuTarKg
Ststlonery, tel￿ne 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 I￿￿S
Totsl
%)24
Awards aNI deww)nStyali￿S
17.707
17.707
49.748
49.748
22.171
Tr8inlng
Lea1￿, I￿rnaL9 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 demor*tralSons
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•cl￿On
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>nncL￿1ng 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 ex￿￿6$ 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$h•Th¥ood wa8 £1.430 {2024.. £NN).
A Loudon
A Loudon recolved Examlner foesllnslruclor Tralning Tutor costs of £4,969 {2024.' £12.310} and £664
(2024: £457) of expensgs were relmbursed lo A Loudon dutlng the year.
JG￿llIaM
J Gwllllam recelved Examlner feesllnstructor Tralning Tutor ¢osts of £500 (2024.. £NIII and £247
12024: £459) of expenses were relmbur¥ed to J Gwllllam during the year.
B Martlndale
£NII (2024: £82) of eXp￿se$ 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 tr￿51¢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￿ assIsts￿o ￿ reS￿ded proJKts.
118¢off ￿018
2024
Staff costs dtsrfng th•
Wage¥ and $81arto8
P￿s1on eotsts
61.006
61.777
998
Tho monthly average numb•r of persons man8gem•nl I leadernhlp te•m) am￿oyed
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 Pa￿Pa￿d 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 em1￿0ye8 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 r￿ed assets
Furni￿1• and
oqulpire
Total
At 1 Septemb8r 2024
DISP￿15
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 A￿81 2025
15,451
Net b(x)k value
At 31 A￿￿81 2025
9,904
At 31 A￿U81 2024
10,704
14 Siodl
2025
2024
Flnlshed gry)ds
15 Debt￿5
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
Balar￿8 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
TraI￿ng 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 AUg￿t 2025 (conlinued)
Thè SK*dlk pu￿(￿$ for which Ihe furK15 are to be apFAied arn 8$ lo11￿.
DSWA continues to exterr*l wJanlsalbNts to d8ltver w>ie¢ts wlmth align wlth th8 Charws
oblecllves.
Grant fuNMng from Tho Ernest W TnLsl has be￿ used sp*￿ficalY for the recru51￿￿nI arKI d8￿Very
of tralneeships for young who have bow ty Master Craftsman T*Sth a vlew to
achlevlng Craftsman CerfIficati￿ quallfiea1ic￿s ai Levd$ 1 and 2 . The trainee achieved level 2
and went on lo athiev8 his Ath￿nced 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 qUalIfi￿n.
The fknhyd Mountsin Stone F88liv81 project run ty th8 DSWA Wa18$ Branch $￿tto￿lty appllad for
grant fiJndI￿j from Neath Port Telt¥)t Councll to ddivw a F>roiact 10 indudè a Festlv81 of Stone.
Incorp)r8tlng dry Stor￿ walling trainiw a￿1 compelition togethw wlth future oppot*Jnlttes for dry stone
walling quallfications. This project was $￿cessfully IxNnpi8i￿ In Autumn 2024. South Wales Brdnch
have now secured furtl*T grant io c(rylete a wq8Ct tt> Inst811 a Herliago Trnlnlng Sfte
th fadlibes for advanced fealures.
Thanks to a grant from ts National Grid, S(Mth West Eryland BTarKh Iwe assistod a number of
rn8Mbe￿ to galn quallfications.
R¢sldual funds from previous ￿￿￿eCts have been tra￿[red to ts Training Act￿nI to yourwj
people would strLwle tt) finance th8lr tyainiry qualIf￿.
The Durtwm kga¢y was retdved fmm a ladyw1￿ migrntèj to A￿lIa In the late 1950s. havlrwj been
brought up in Durt￿m. li MVd$ 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 sUrrow￿1n9
ch￿Ch tKemises in the Durt*m are8. Legw fLmds have been uullsed to restore INS walllng In
clmnpllance wlth the V4ishes in the legacy. This proiecl is now Com￿te.
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 f￿1 assets
cu￿ent assets
Current l￿bIll￿¢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 st￿P￿{￿k in Ihe y￿r fly At ts balarKe sheei date the
amount due to L Not49 vrds £4.0(K) {2024- £Nffj.
P IShe￿￿KXI
IP Ishetwood Is also sdfemployed)
P IshepNood, alorvJ with a raroe of other ernployers, on an 8￿rentiCe WKler The Ernest Cook
Trust fu￿ing and ment0￿d 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 8x8mlna￿0n 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 •p￿leabl@ 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
Charter￿1 Accountants & Ststulory Audllors
34 Lowther Streel
Kend81
L49 40X
20210
Page 7