51 Newall TeLTh Dumfrie5 DGI ILN David Allen. Tel.. Ol387 270340 info@david-•llen.co_uk www.david-allen.co.uk The Scottish Charity Regulator (OSCR) Quadrant House 9 Riverside Drive DUNDEE DDI 4NY 9 August 2021 AMIALWID360ID391 Dear Sir Dumfries YMCA (SC001590) Dumfries YMCA SCIO {SC048903) Please find endosed amended signed acc(xJnts for the above organisations for the year ended 31 March 2020. The accounts have b*n restated for grants recelved by ijjmfrles YMG4 SCIO that had b￿n ￿COunted for in Dumfries YMC I would be grateful if you could update your records accordiThJly. If you require any further Information, please do not hesitate to get in touth. Yours falthfully On behalf of David Allen Enc DabDBtHwse. BRTta51ADpEstate D*tw carli￿e(As￿¥ 3 Hob￿C￿J￿4 Penrtth40Bvgne5sPadt PeDrfth CAII 9GQ Partller*D￿dA￿NAI$thjwtIlo￿ Micw Pw Julie051Mn. Lw Gts&rd Srrettworktrfft CA144EW CHAiirrY REGISTrATION NUMBEIL. SC001590 AMENDED IXIMFRIESYMCA ANNUAL REPORT AND FINANCIAL STATEMEKrs FOR THE YEAR ENDED 31 MARCH 2020 DUMFRB YMCA Ito7 Illdep￿ EKwnlrrfs rq)tyt Statement of io Notes to the financlal slatqnwts iito21 DUHFIUES YMCA year 31 Marth 2020. Dumfries YMCA is part rf the IntematKKNII YMCA whlth atms to ￿KIe è wetcome to Y￿n0 Fw>le, in a medng vthlth is t￿115 to share, vhwe fflendsNps can be m aThJ counsel SfXKJhL In ado￿￿, the aim Is tt) d￿)p #imulate 0*I￿nge young pe￿Ie, mentalty a￿1 sVxtha1￿, wWkonM￿t that enables than to t* reswnsitHI d find a sw6e are to al Se￿￿ uws In tsre and wo thelr undwstandlng of the vKrld, thems￿￿ and of ￿. Our vTslon Is that thrwjh YIKA'S 5W•ices, W￿￿￿￿uals, parthJJlarty yOLmg enrfch&J In t￿, mil￿ and splrft a￿1 ty the a b*rKEd Ilf& Ccffi5wnfy, the hope Is that c(KnmurAOes ar￿rKI D￿))￿ and Galloway n(t be safer. Fwppier a￿1 more &ittsfylng pki to live, bjt will be fil￿1 with wtK) ore for IBWt eKh (rther ¥¥ho contriLw Centre in the fomier Lothside Sthcd In N(th West txtmfr]es, Madeod Pavilion C K]ThJhokn Road arxl the patrwshlp5. wlh Sdwyk ￿K1 C(¥nmunty ￿anIs￿l[￿S in ￿ wiJLnd The trustees have r*r41 to the guid&￿ (rtIn￿ tn tre offi￿ ofthe ￿oI￿sh Reguiatc • Daytkne SJwol Hdid•* FY¢ganmes In ￿1th ￿n￿EnIty Centre and thr Y(xth Work Pathrs • SupmNting wng fanilks H(W firgTrmme • Youth Volunt￿lng oEporbJnltles, Y￿jg d9RIokj)￿t ¢Tratton ora y￿th Comn • and Tthing FYOgran￿ new Ycth W(rflws Cornm￿￿ J)b *cthnd • T<rTop Sbategy Games ()Jbs fv diffth age groLPS .'One-off Evwts wlth Commurty Partnets EKI ￿1￿￿1, Tr Lcytskle Gala, Haloween Party and Christmas Dimer for Isoltsj peo • wo￿ng wlth Fare Share ￿ Texo to di5trilxke &Kce55 f(KxI to famiks rw The Yojth Wi>rk Staff Tean hthE th* ¥thh a rarvje of p￿tr￿s, hdping to ddl ywth with orrJanisotion5 gxh as SLThmerhiM Cornm￿￿ Ass￿7￿, Youth kntlarbj, Coundl, jo￿entre Plu4 and Y¢xiih k(thrKi. have with ￿ cnmmunity to iaellver the Glentrwl Park DeVel(pm￿rt. [￿Mfr[eS YPKA has also cfroNllnatsJ the èmual Wional Y¢xrth ywro wple. DUMFIUES YMCA Communty Job Scijtland tralnees contnue to brlng an Imwtart cuthtythton to stsffing team over the yw: helping to ddNW the vkkqe d￿l[￿j their i)wn skills in tr The wc£ess of trants of Madetml 15 cx¥JY¥J and wil LE compltted in cOnJu￿tion wtth the preparatknn of a l￿wIth & CAknway c0jr￿lI f(r of the land. The Board of Dwnfrtes YTrICA h￿￿ (kbated ￿ wo's aml s to sell lease the YMCA bulk1￿g In knmme arKI finarthl In¥EStM￿ gq)herds Estate wue to flnd sutsble tenants to tske cfi the L&%e of iMMldtr￿ wrforbjnatdy tt*y have rx)t LEen able to do so arnl buikllng contlrw to (letthr* The has to the ￿mId1￿j and to iTbv* the cr&ition of a new a Fèilitie5 JXI SerKes Manw arxl addltlonal hours ts an offke Administrat(Ys Jx&. In FebnJJy 2020. the vme Cojrty was hk of tt* Covld-19 vlrus and YK Centre was do￿1 In accotrlarKe So)ttish GNunments irstr￿ti￿ on 'lock-down. As the ASS￿￿(￿) went Into full lock-d￿, SeNces movejj to f￿tIrne online provlslon and ZOOM The ￿n￿r￿j thallry the yeas *￿1, stJ1JrwJ Lc(k-d(Mn, be to the finaTKial Via￿lty of the new in Lth#le, that all rquirem￿ are mel firkinc*l plannlng for weRI op&7th)n and of the we robust a5 as d￿lopIftg a varfejj and tha1￿1r￿j pr&Jrdmme of acd¥￿te$ y￿r￿j wF4e . ttE wkKAe purp)se of the move to North West Dumfrles and what ￿ YMCA 6 atwyJL Wthin the premi5ts I￿e will a Ycxth Centre for the delfvery of YMCA athlbes y¢w p*, tt* ccthu&l f¥ffitMxs (rf the exlstlr¥J Fami C￿, the 0￿ing of the neAT MaxthElIto￿ V0yrAre farjty. r￿￿nS l&ised to ojmmunlty Charty <￿Inalty f￿￿d￿j In 1876 and OSCR as a d*rity from 8 Septen 1948 with the th3rity numtEr SCLX)1590. In DeC￿ber 2018 osai a¥ywl the 174fA5 tD an Scto. The move to the new gal Strlth￿ and the (knre of ts okl wlll take pl￿ during the later months of the r&ources wfKh wlll s(Nne tin DUMFRIES Y14CA TRiISIEEY REpoirr (CONTJNUH)) TrLthes are ap￿int￿ rvK)J deLtion at the AmL*I Ggieral Meeting normalty held In September or within 15 n￿thS AGM. Pldttic¥)ally further member5 are cTropted aMLHlly. t￿ o)ming ￿r the YMCA is going to fcKJJs on recruiting trustees with It continues to be the am c* the As50iatTh to en￿re thèt al ne￿ Bo¥d ffEmters an Orientrtk￿ arxl tYiefirKJ (n ttElr legal (t)Ilgqt￿ YMCA - kKalty ￿ nauonalty. P4)ard memb&s ¥e ￿coura￿l to att￿￿1 aptwkts exteTfk31 trdining e*nts wh￿e will knlitatè thelr rde on the Pthrd. to over* the detail. the y&ir tr￿tee$ m& at mnthly OKI to Improrfe the (Nejall management While hawng ￿ rmn Aims ￿ ftryEes, the 6 mlnthl (( ￿ ￿l￿frIe5 Galh7Nay Slngie OutcorrE Agr￿rn￿l Lool & Na￿l￿7 strabJ1￿ kn rdatbjn to yOLtth olmrwnlty rf and natiorb31 & 1nternatm￿aE YMCA strabj￿1purFQx Tre Asxmyatkn continues to wtrk In pwbyship with a large numLEr rf orwi5at￿s In tt* twn of fxJTrts, throwh)ut regbn, natiC￿lIV ￿K1 Internati￿￿1￿. pL7yirvJ an rok In bringirKJ who* alm DUMFRIES Y14C TRIISrnS' REPORT (CONTIIIUED) REFERENCE AND ADMINISnlAIIVE DEfAILS Prlndpal Ollk• •xarnln•r David Alen 51 Tr*wall TerrKe DGI ILN DtMFRIES YMCA FINANCIAL IIISTRUMEiirs The charlvs artlvldes ex¥￿e tt to a of fknJKlal rbks credit risK cash flow rlsk aTrJ liquldlty rbk. The ￿e of flnandal deri4kn 6 gY¥trn8J lry the dwiises wjlw apyoved by the i￿1[1 of tjustees, whKh pro￿ wrkn ￿1ndpIeS ffi the u* of flnandal derivat1￿ to manage these rlsks. The charity d¢Jes not Ltse for srkculative purposes. The ctwws exp￿ t kYlmaTIty to the flnwKlal rfsk5 of (hinges In Inttttst rat&. Interest t*aJlng assets arKI Ik*ll1￿$ are held at ftxed rnte to w6uYe cetslnty of cash fbyts. The tharitrls wtndpal fin8rKW assets we bank cash, ar#1 re￿Vable5. The charity's ryed5t rfsk Is wlmarity attr￿lle to its recefvailes. The (Jedlt rfsk on Ih]uld funds ￿ derfvattve IndruTnents Is limibj tecause the court&partles are wth hlgh CTe£ltt-ratlws asSb￿l by irt￿nal crdit.rntirffJ agerth. The charlty has no stgthrt co￿7tratkn (A e Ad 2(K15 aThl the tharittes Accounts (Scouand) R￿Ulakn 2CiY>. The tharlty tnLStea5 t￿￿t the a￿lt reqUIr￿nent of Regulation 10(1) (a) to {c) of the 21x16 Pmxmts RewLIti(Th Th)t aFf•ly. It is my re5r￿sIbIlIty to examine the acrnunts as reqLdred sth 44(1) (c) rf tre amj to state ￿ether parbojtar matters have ccrfne to my attentknn. Basls of indewident examlner¥ rewt My examlnation Is carr1&1 out in act(￿￿ 11 (Itl* 2(￿ Accwrts RegulatloThs. An exam1[wb(￿ irKlu(ks a ￿eW of the ￿A￿tir￿j r￿￿d5 kept by the ctwtty and a oJryari50n of the The pr￿￿ur&S un(knkeri (b a]1 th& woukl be rqured lli ￿ aud1¢ and )nsequenUy I do nrt expre55 an ptht rwK¥J on tk vielv g￿efi by ￿ a37)unt& Independent aramlnerfs statement • to kw accounting rejxts in ￿[￿dar￿ with 5edyJb 44(1) (a) of 2LYJ5 kt and Regul*lon 4 of the 2(Mi6 Pmwrts Reg￿at1￿$ • to ryePa￿ accourts whkth ￿ wkh the reAThds ard wlth R￿julatkX1 8 of rnt t￿n it or (2)to whKIl, kn my orkn, attertKm be in to enat￿e a Lmd&staNllng of David Alkn Chartered knUn￿ts 51 Newall T Dumfries DGI ILN 13 Juty 2021 DUMFRIES YMCA srATEMENT OF FINANCIAL AcllvTII￿ FOR TK YEAR ENDED 31 MARCH 2020 Totsl Income from: Donations arltajle acdvlues 1,800 130,027 47,360 10,672 47 119,355 Miscellaw¥LS inoyne Total IT￿l￿ne Exp&￿Iture on: Charltable aLtfvfttes 119 355 Totsl &KwNllture 187 478 Net MoVanu￿ in (20,295) 18,781 (1,514) Totsl funds broug1* foThvard Totsl funds Can1￿ fon•Ard Totsl Ocv)atJc¥ Charitable ￿t￿e5 Other tradlThJ aL 2,600 155,293 15,625 155,293 15,625 Totsl Inc(me E￿ndI￿r• oni 155 Total exwthre Net In (14,551) (1,127) (15,678) Totsl funds brought forward Total forbrdrd 92 All of the charlvs ac*vltits fr￿n ￿rir￿J the tb¥o perfox The furmts break(knn ts IM)th Is strKWm In ￿lte 16. DiW4FRIES YI4CA BALANCE MEf AS AT 31 MARCH 2020 2020 2019 Tawitle assets 78.692 76,9ll Oettors Cash at bar& In harml 13 159 746 18,421 156 15 3gJ Nat a•8ets 90 Funds ae th• dwrltr. Restrlcbj funds 16 ,781 unre5trk*￿ fvnds Totsl fwm 16 The flnanc￿l statements on pages 9 to 21 *ve trustees, arKI Issue on 13 July 2021 SI9￿d on thetr behalf ty. -io- DUMFRIES YPICA NOTES TO ThE FXNANCIAL STAT￿[$ FORIHE YEAR ENDED 31 MARQI 2020 I ACCOUIMNG poua skntemert rf c•mpllanc• The flnawal stat￿￿￿ts have tEen W￿are￿I in accord￿ with ACC￿rting and Wrtlng by akirfdes: stAt￿n￿t of R￿Mffl￿ Pr￿ce a￿l￿2ble to dwtles prePari￿j thelr accounts in acthrdw wlth the Hn¥Klal Rei>xUNJ stsTrja￿ apF41L714e In UK and Rep￿lIC of IrelaThJ (FRS 102) {effecbNe l ￿u￿ry 2019) - (Charibe5 SORP (FRS 102)), the Firffjndal Rwrtln9 Standard arWTrbte In the UK ¥#J Rewt* of Irethj (FRS 102) arKI th¥iUes and TnLStee Inve51ment (*otlatKI) A(t 2005 and the Charity A(xrxmts sC(th￿l R￿latI￿ 2006 (a5 arn￿Ktsd) Bas1• of pr4*r• Jmfrles YKA meets the ct a ￿(￿r FRS 102. Assets arKI I[a￿lItt￿ we acumjntlng polty not&s. GolTrJ conc4rn The tnistees ccnslder that tt*re are no m&&lal wK•tslntles atxxrt dwrws abllty to ccrtlnue as Judgoments and k•y •>ur¢u af wKwtalnty The preparatknn of the flnarKlal Stateffl￿ts ra]ul￿5 manwent to make JUdgeM￿ts, estlmate5 arKI assumpkns that affert ttrE anKWrts rqL¥tol. These ￿rnates arKJ )EKIg￿nents are cnntknually revlewej and are based ￿ eMper* ￿ Cthw Pdctoys, I￿1￿1￿ng exPectauw￿ of ftth e4ents that mates. Income Volun* Income Ind￿lIr￿j d￿tkfft. gffts. axl fft that prryth cfft fwrtllng ￿ are of a general natwe Is r￿n1￿ when the dwity has entitkn￿t to the irKane, It Is pr(thble that tt t)cthtions and grants a￿ b&sls ruEipt the 8munt n be re1k2b￿ r￿￿￿J. li- DUNFRI￿ YMCA NOTES TO THE FIIIA14CIAL sfATBIEiifs FORM YEAR ENDED 31 P4ARCH 2020 (cormNUED) I ACCOUKllNG pouaES (contimed) Income fr(¥n athcts suprAy of seThi(Es Is rffognw th the delivery of the cx)ntra¢trl seNlo. Thls Is dasslfied as unre5trktsd fun(ts unla£ thexe Ls a (L￿a￿￿1 requlrem•)t for It to be spert on a partkuL¥ pwpc6e In ose it may be regarded as restricted. miS￿lIaneOuS hcome 15 Ls witsble arn￿rt can be mL%JStx•J rellably. All ￿ndIt￿e Is re(ThJntsa thwels a l¥1 corthKtDR &Jilg¥kn to that eMp&KJltsJre, It Is obable Is requlred arKI the amcrtmt ￿ be measur&1 rejiabty. All costs Ive allcrated to the appllc&le expenditure that wJrWe 51mHar costs to that otegory. Whtre cl￿ cannot Charltable exwdthre comfv IIK*e costs [r￿￿ra￿ In the ddlvery irf Its actfvlues and seprf1￿ for ts b￿l¥le& It indudes ojsts that on be alkK*ed to such aLttvlUes requfvments, InclLKMrvJ str* aThl truths. medlTvJs 4rKI relmbursed ryanglble" fixod assets- Qepredakn k5 Fyovw on tsngible fW assets so as to vmte off the (x& ￿ Valu￿0￿ lass any Dwredauon m•thod and rate straitht lkn 25% stralght Ilne Mctor vehl&s Equiprnu -12- DUMFRIES YMCA NOTES TO THE FIIIANcfAL STAIEMENf5 FORnE YEAR ENDED 31 MARCH 2020 (COm￿NuED} I ACCOUKllNG POUCIES (cortlN Fund structure further7n￿ of the objedfves {* the tharlty. Resirt(tsl I￿(Kne furts are we kn a part￿￿7r fw S￿ifiC rxxwjses, the Pen8lon• and oth•r po•t Mtir•nwrt obllg The charlty opwates a defined O￿tr￿)￿n Kheme (Mi t*h*f of ts unp￿. Cortrtblth payable Bre recognlsed in the statement of ￿t￿la1 xtMUe5 Flnandal assets WKI fina￿lJI Ilabifths we ￿ PhtM the dwrlty a paty to the contrrttual provWons (rf the inslThrnwL Flnandal Ilèbiifdes and Ir￿tru￿ we d&sthl to the of the o)ntrathJal All finandal assets Mknlutles we Inltlalty m￿u￿1 at trartsKUcffi Prf￿ (1Th￿￿1￿g transactlon costs), except for trKAse fi￿r￿la1 assets daSS￿ a5 at fair value profft or tss, wN(h are Inltlalty measur&1 at fatr value (*thlth Is rKm* tr* l)aMllon wice &YthdlrrfJ costs), Unl￿ ts OTTangwiiwtt c(y)51itits a Ilnartho transwkn. Jf an arrangunalt const1tt4t85 a financlno transactton, the fknanclal asset or fina￿￿11 liaiihty L5 measured at the value of the future pa￿nents dIsc￿n￿ at a muk£t rte (fj kntwest a sknllar d&t Irtstrumwtt. rondal assets JKt Ilabllltss are offset in the statern￿ of fi￿￿1 positknn whffj and only WI￿ there exlsts a ￿fuCe3b1e r*ht to s* off the rectsjnlsed amounts ￿)d the charty Inte>ts dther to sdlje ￿ a net t￿515, tt to r* the asset arKI settle the liablllty sImdt￿￿ty. Flnanclal assets are dwe(ThJnlwJ aKI th Wh￿ a) the cmtractual rfghts to the cash flows frcffi ￿ finan(Yal asset Ertpl￿ or are sdtleAI, b) tharty transfer5 to arthr p3rty sthntlally all of trE rf5k5 arnl rewaNls cl owroshlp rf ts flr￿￿1 art CK c) tharlty, despite havlng r*alned Flnancial llalx1lt￿ a￿ dwwl*J the in the contst Is dlstharyed, canc￿￿ or e￿IreS, DUMFRIES YMCA NOTES TO THE FIIIANCIAL 5fATE￿￿rS FOR THE YEAR ENDED 3114ARCH 2020 (CONTINUED) 2 INCOME FROM DONATIOIIS APID LEGACIES Totsl 2020 Total 2019 Omatlo 3 INCOME FR014 CHAiirrABLE ACTIV Total 2020 Totsl 2019 Hol￿ Tnjst Queen's Fund 18,750 10,716 20,(￿) 8,037 20,OC(I sc￿Sh courKII d I￿ntary organIsatr￿S Y￿Jth kotlafmj t￿mfrIe$ & Gall(YNw Ctyjr Blg lotw grart Chlldren In n*J Gre9Js fwTrJatiL 10.438 10,438 24A71 2,600 17,060 18,990 34,056 1,950 6,0 28,423 28.423 Harper McLec* Dumfrtes YMC4 sao 119 355 155 293 Total 2020 Total 2019 Hall Cafe let- Pok Dc 47J60 610 -14- NOTES TO THE FJIIANCIAL sfATr4EMTS FOR THE YEAR ENDED 31 MARCH 2020 (ColmN￿D) 5 OThER INCOME Totsl 2020 Tot•1 2019 MEScefia￿ts I 6 EXPENDMIRE ON CIL4ArrABLE Acnvrn Totsl 2019 Charltable aLtivAles Supwt Costs 100,574 183,938 199,204 201729 £86,904 (2019 . £453)9) of attht was &tr*yJtth to unr&trktsl aThJ £100,574 (2019 . £156,420) to restrirt Total 2020 Totsl 2019 FlnarKe costs 209 209 3 331 ￿17 209 NOTES TO THE FINANCYAL sfATEMENTS FOR THE YEAR EllllED 31 MARCH 2020 (coiirrNUED) Total Totsl 2019 ]nder￿ a¥Amlner fees Ex7minatlon cl the fin￿al stattsn 3 331 ￿31 3 331 ￿17 8 NET INCOMIIIGIOUTGOING R￿0￿c 2020 2019 Otwdung leases . ots a 1,118 1,663 (*JdrKJ the y. 16- DUMFRIES YMCA NOTts TO THE FIIIAIICIAL sfATB4Epifs FORIHE YEAR ENDED 31 MARCH 2010 (coimNUED) 2019 Wages athl sauvles Pwsion costs 99,939 113,808 1426 ￿435 ioi 116243 The monthly average number (*KI￿jIr￿￿ senky rnanagan￿t team) by the d￿1[0 the year was as fdlows: 2019 No Numbtr Of a(kninlslJatEve staff Number of t￿1¢(t staff tolal ernpkn￿ li￿r￿9￿￿ p85ml cl tre charity V4ve £31.6T2 (2019 . £33,831). IITAXATIOM -iy- DUMFIUES YMCA N¢yfE5 TO THE FINAIICZAL sfATDIENTS FOR ThE YEAR BIDED 31 MARCH 2020 (COMTIIIUED) X2TAIIGIBLE PIXED ASSErs Fwnlthrn Land and IA￿d1￿J¥ •wlpm* vdxde• Total At l Aprll 2019 Add￿0￿S 75,939 7,30D 2,795 31x1 90,759 2,795 3Crf) At 31 Mwth 2020 At l Awil 2019 Charge for the ye Ellmlnated on dtsposais At 31 March 2020 13,787 1.075 3LXI 376 699 Nat book valu• At 31 Marth 2020 657 At 31 March 2019 DEBTORS 2019 159 746 2020 2019 Bank knar Other taxath)n socw sKur*y 293 DUMFRIES YMCA NOTES TO ThE FIIIAIKW STATEMEIITS FOR THE YEAR BIDED 31 MARCH 2020 {CONTThUED) plans VAS £1.426 (2019: £14351 16 FUNDS Balance at 31 Marth Expenditsre 2020 Mal•nc• at I 2019 Genernl fimts (86,904) 72,067 S(xtbsh Co￿￿1 cl VI￿rrt￿Y {￿anISati)n5 BBC thddren n N Queen's ￿nd 10,438 28,423 8,037 20,￿0 (10,438) (28,423) (8,037) (20￿(x)) Dumfrles YMCA sao 100 574 Total funds DUMFRIES YMCA (coi[riN1￿O) 16FUNDS (Cont1Th￿d} Balan￿ at 31 Marth 2019 at i 2018 Expwdlture General I(￿.913 c45￿09) 91362 Hotywcrfjd Trust otti5h CtyJndl cl Voiurtay org￿lsatiOnS Youth ScotlaTrJ BBC Chlklren li Need (18.750) 24.671 (24,671) {2,600) (34.056) (18,187) (10,716) {20,OCKI) 34.056 17.1 10.716 20,000 1,127 Q￿.5 Fu￿1 The Rober￿ Trust Fyoiect 18, 1,950 (18,9￿) (1,950) (6,OtrfJ) Harper McLerxl 155 Total fvnds General funds 2020 TarKJlL* fwj assets 78,692 16209 78,fj92 ,781 liabilttles 22 Tdal n& (coKrIMuED) Totsl funds 2019 TaThJI1￿ fixal assets 76,9n 18,421 76,9r2 18,421 OJrrertlSabll￿es Totsl rt assds 18ACCOUNTS REsfATEMEiir YMCASCtO that had been as r￿￿¥81 ty [￿rnfrIe5 YMC