RKGISTERLD COMPANY NUMBER.. SC251751 {S¢ollAndl RKCISTERED CHARITY NUMBER.. SC004912 ort of the Trusttts #rtd UnAudited FinAnci#I StAtements for the Year Ended 31st Mgreh 2026 for Contre for Oldir Peo rarries Kirk & Mrvcan Durnfric5 Eiitcrprisc Park Dumfric5 DUMFRIESS141RC DGI 3SJ Drtlb¢tsttio & Distritt Communi Ccntrt for Oldtr Peo t nts oftlie Financial Statements for tljo Y¢gr End¢d 31st M4r¢h 2026 Pagc Report of the Trustee5 Indtpendent Ex¥mincT'S Report StatemeTrt ol FininciAI Attivltles BAlgn¢e Shtct Notes to the FinAnciAI StAtemttLts Dtt8il¢d Statement of FinAncial Aetlvitles 12 to 13 DAlbt*ttle & Dlstrltt Commu*lt Ccntrc for Oldtr Pto ort of tht Truste¢s he Year Ended Jlst MHr Thc In]stecs ivho arc also directo￿ of ihe ¢har2ty for the purposcs of thc Companics Act 2006. prcscni ihcir rcport with th¢ finan¢i#l 51atcments of Ihc charity for Ihc ycar ended 3151 March 2026. Tlie Irusiccs liavc adopicd thc provision5 of Aecounling Rcporting by Chariitcs.. Sla(cinetJ( efRccommcrtdcd Praciicc applicablc to chariliLS prcparing thcir actounls in a¢¢ordllnc¢ wilh the Financial Rcporting StandoTd applicfjblc in Ihc UK and Rcpublic of Ireland IFRS 1021 Icrrective l January 2Q191. OBJF.CTIVFS AND AcfiviTIBS Objectives and aims Thc compfjnls principul objcclivc 15 to promotc th¢ w¢ifarc ofolder pcoplc and io promole and run the Dalbcattie & DislricL Communily Day Ccnirc for Oldcr Pcoplc. ACHIBVEMLNTSAND PXRFORMATr4CE This ycar ivas a 8ood one for th¢ D&y Ccrtty¢ with m¢tnb¢rship r¢a¢hing a h¥gh Qf 70 at onc point. Morc memb¢T5 are altcnding thc Day Centre for lunch but ivt continuc lo dclivcr meals lo thosc who wish to havc this servicc. The llsual ACliVitiCS contirtue 10 be provided. The bus runs coniinu¢ ¢0 b¢ popular and cn¢crtaincr5 arc bookcd at rcgular intcrvals. A reg￿laT problem is thr annual in¢rcase in ihc NulEonal Minimum wag& We lry lo contain coxs to hclp mem￿rS bui wc have 10 keep our cliargcs iindcr conslani review The Grtsnls ihai we receive annuttlly frorn Dumfrics & Galloivay Counchl and thc Dalbcaltic Bcqucsl arc augtn¥nted by fund raising events and the renlal ofthe Cenlrc preiniscs and Minibus. Member Al prcscnt wc httvc 52 mcmbcrs and thc avrrage weekly allendance at Ihc Day Ccntre is 65. Wc also eonitthuc io delivcr lunches ttnd the ov¢rJg¢ wcckly numbcr 15 65. AciLVLti¢s include indoor ¢urling, 5110rt inal bowling. putting, bingo. bowl& darts and dominos. Al Chrislm&s and E8St¢r, Fayru wcr¢ h¢ld and well al*Trded. Bus runs remain popular twi h&v¢ b¢¢n r¢5tTSCtcd duc to thc c051 of fucl. Outsith ¢ntcrtain¢rs have providcd 5crviccs wljich hawc bcen enjoyed by Ihose ulttTrdin FINANCIAL REVIEW Fin*ntiAI po51tian The Tesulis for thc yeHr ￿ J l MaTch 2026 are sct oui in Ihe SiaiLmcnl of Fitsantial Actlviiie5 on pagc 4. Thc surplus for Ilic ycar amouni¢d 10 £5,597 (2025. Dcficit fl6591. At Ihc cnd of ilie year undtT revi¢w, the charilable company li&$ total funds of £82,00712025 . £76,410). Total rescrvcs comprised of £82,1107 unrestriclcd fL5nds12025- £76,410). Rcscrves policy Thc irustccs bcliev¢ unr¢5triGicd rescTVe4 frcc from any fixcd LSS¢lS owned. equaling to ai lcast Ihrce monihs opcraiional cosis should bc held lo ¢ov¢r 4￿Y pcriods of rcduced incoine. As at ihe b￿anCe sh¢ei dale ihc charity l)cld unreMrici¢d rtstrv¢$ ¢qUaling to ov¢r fivc months op¢ratioiMI c051 Total rescrycs tompris¢ mostly tkf fixcd a55cL8 and bank funds. STRUCTURk, GOVLRNANCE AND MANAGEMENT Govorning document The charity Is Lonlrolled by its governing document, a drrd of tru51. llnd c01151ilulcs a limilcd ¢ompanyi Iltni￿d by guarantcc. as dcfincd by ihe Cotnpanics Acl 2006. Re¢ruitment Ind uppoin¢mcnt of new IrusÉtt5 New trusite5 may bc 50uElii whtn il 15 deetncd nccc55ary andlor addiiional 5ki115 aTC requircd lo be added io lh¢ ¢XiS¢ing board. In such an evcni ihe charity would look ￿ candida1¢5 wiihin Ihc immcdiaie rLgion and who have an inlcrcst in th¢ ¢harity itself. REFERENCE AND ADMINISTRATJVF. DETAIts Rtgi5tercd Company number SC251751 (Scotlandl Pa8c I D*lb¢#ttie & Di5triet Communl Centre for Older Pco rt of the Trllsttts for the YeAr Ended 3 arch 2026 Registertd Charity number SC004912 Regi$t¢rtd offlce Burn Street Dalbcattic DumfriesshiTC Trvstees R Murray Mrs 1. l.ight l R RobLrtsots IdLccased 20.2.261 T O'Donaghue {appoitLlcd 15.9.25) S C Murray lappoinlcd 1.5.261 Mr Rodncy Palmcr LIA CA Farrits Kirk & Mcvean Dumfrics Enterprise Park Dumfrics DUMFRIESSHIRC DGI 3SJ B*rtkers The Royal Bank of Scoiland Dalb￿(1}L Duinlrics & Galloway DG5 4HA Approved by order of tl)L board of tN4¢c5 on 23rd Jun¢ 2026 ond signed on iis behaifby.. R Murray- Trustre P2Be 2 Inde cndcnt Exllmintr's Re ort to the Trustees D#lbt41tti¢ & District Communit Ctntre lor Older Peo I report on the a££ounts for thc ycar Cndcd J 1st March 2026 5¢1 out p#Ee5 fO￿t to elcv¢n. Respective responsibilities oftry5t¢¢5 ¢J8mincr Thc Gharily's ¢ru51cc5 aic ￿sponsIbl¢ for ili¢ prcporntion of Ihc accounts in accordancc with Ihc IciTrs of the Chariiies and Trustcc Invesitneni {Stotland) Aci 2￿5 and the Chariiies Accounls Iscotlaiid) Regullllions 2006 la5 arncndcdl. Th¢ charity's tru51ee5 considcr that Ihe audiL requirement of Rc8ulation 10{Illal to Icl of Ihc Accounls RcgulalioDs does noi apply. li is Iny re5P0115ibility to examine th¢ accounts a5 requirtd under Section 441111¢) of dit Aci to slate whtihcr p}￿ltU[ar m8ttcrs have comc to my 8tlenlion. Ba5LS of the independent exAminer'8 report My ¢xaminlltion was cjriied oul in atcordanee ivith Rcgulalion I l of the Cliarities Accounts (Scotlandl Regulations 2006. An cxuminlliioll includcs a review of Ihc aecounling records kcpt by (h¢ rhuii(y and a totnpaTison of Iht attounis prcscnlcd with Ih05C ¢ecords. It also incltsd