REGISTERED CHARITY NUMBER: SC 015512
ort of the Trustees and
Unaudited Finwrjcigl St tcmonts for the Year Endtd 30th November 2025
Dumfries & Lockerbie A
ricultur*l
Farries Kirk & Mcvtan
Dutnfrils EnlLrpritse PaTk
Htaihhall
Dumfrie5
DUMF'IIIF.S8141RE

Du]nfri
& Lotkerbié A
Societ
Con¢¢nt5 of th¢ Fin4nri81 Stat
ments
for the Year Ended 30th Novemb r 202
Poge
Report of tht Trustet8
Independent Ex*mintr'5 Report
Statement of F1th2ncl*l AdlvltSes
Balanf e Sheet
Not¢$ to the Finsntijl Stattments

Dumfries & Lockerbie A
Socic
ricultur#l
ort of the Trustees
for the Year Ended 30th November 2025
The tru5te¢s pre5eDt their report with the financial slatEments of thc charity for the year ended Joih Nov¢tnb¢r 2025. The trustees
havt adopttd the provisions of Accounting and Reporiing by Charities.. Siaiement of Recommended Practice applicabl¢ to charitie5
pr¢p2rin8 Iheir accounts in atcordani¢ wilh th¢ Financial R¢porting Standard applicable in the UK and Republic of Ireland IFRS
1021 (effective l January 20191
OBJECTIVES AND AcfiviTIES
Objectives
The objectlVC5 of the Socicty are the advancement of agriculture, horticulture and all Tural industries including the irnprovemcnt of
stock and crop5, the PToniotion of indusirial tnterprise and generally all arts with whi¢h agriculture and the Tural populaiion is
connected.
ACHIEVEP*lENTS AYD PERFORMANCE
Review of Developments, Activities and A¢hievements
Th¢ w¢&ther (UT the 2025 Show was ideal with long sunny days in lh¢ run up and on Show day leading lo a successful gnd w¢ll
attended show.
This the fiTSt show for our new secretary. Julie Wight, who has 5eltl¢d vy well inio the role and wt musi thank her for all lier
hard work. IITe tnusl a150 thank all thc various commiticcs and Tommy McLean and hi5 ieam for their ¢fforts in preparing for th¢
Show and dismantling aftcrwards.
Having the B¢ef Shorthorn National Show, Bcltrx Scotland National Show and the Scottish Ryeland Group National Show resulied
in an increased livestock entry, and our Main Ring Entertaintnent of comel racing and siunt rnororbikes ensured 8 large crowd
watching.
W¢ had an ex¢ell¢nt uptak¢ of Trade Stand space and our many exhibitors. We had a fantastic uptake of sponsorship opwrtunities
and th&nks are due to all the individua15 and bu5in¢58 who supported us. Particular thanks musi go 10 the NFUI Mutual 2025 Agency
Giving Fund for Iheir donation oC£7899 and their Sponsorship olour first ever Dumlrie8 Show Grand ChaTnpion.
During the year w¢ had a busy programme of Fteld Let5 and wc ihank all th05¢ who used the field, and to J Bell and Sons, D Waison
ontraciors and Totntny Maclean for IheiT Wotk in tnainiaining the lield.
On Ihe back of a successful year. the TTuMees have purchased additional catile hurdles and sheep penning in advance of the 2026
Show and have prepared a lisl of pot¢nlial iTnprovements lo the field which will help to maximize our lets and Improve facilities
on Showday.
I would also like 10 thank Vice Chairman Allan Sornmerville, Treasurer David Rowe and all th¢ Dir¢rlors and ¢otnmiltee members
for ih¢ir haTd work over the last ycar. We all look foTwaTd lo a successful show in Augu￿ 2026.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Goverthithg dotumertt
The charity IS ¢OrttTolled by its goveTning do¢um¢DL the Cortslilution and Rul* and is eonstiiuied as all unincorporated Scottish
charit>'.
Rcrruitrnent appointmcnt of Dirtrtors
The charity is governed by a PresidenL 10 Senior Directors, 20 Elected Directors and 20 co-oprd Directors who are Tesponsible foT
thc ovcrall policy and siraie8ic direciion of Ihe charity. The chariiy is orsanised so thai (he Direciors mtei regularly 10 manage its
affairs.
Th¢ Prt5id¢nl 15 notninated and appointed at the AGM for a maxirnum five year5.
Senior DiTe¢tors ar¢ nominattd and elected at th¢ AGM for a maximum of five yeaT5. Senior Directors must be nominated from the
Elecied Direclors.Elected Directors are nominated and elecied ai the AGM for a maximum of five y¢aTs. Co.opied directors are
co-opted annually at the first Direciors Me￿ing after the AGM. Direciors must be rnemb¢r8 of the Soctciy.
REFERENCE AND ADMINISTRATIVE DETAILS
Registertd Charity llutnber
SC015512
Page I

Dumfrie5 & LtstlEerbit A
Sotiet
Re ort of the Trustees
for the YeAr Ended Joth November 2025
Principwl addre9$
PumplabJrn farm
Warnphray
Moffai
Dumfriesshire
DG109NA
Trustees
PIca5¢ 5¢¢ page 13 for full list of trusices.
Indtpendtnt Examiner
Farries KiTk & Mcvean
Dumfrics Enierprisc Park
Heathhall
Dumfi'ies
DUMFRIESSHIRE
DGI 3SJ
BllnkeTS
Bank of Scotland pl
91 High Streei
Dumfi'ies
Dumfrics & Galloway
DGI 2BN
Approved by order of the board of trus¢eKs on 12th February 2026 and signed on its behalf by..
Rowe- Truste¢
Page 2

lthde
tkdent ExAminer's Re
ort to the Trustees of
Dumfries & Lockerbie A
Soeiet
I rrport on th¢ ac¢ounl$ for th¢ year cndcd 3￿h Novcmber 2025 5¢1 out on pag¢s fouT to t¢n.
Respective responsibilities of trustees and examiner
Thc charity'5 trustCC5 arc responsibl¢ for the pr¢parxtion of the atcounts in accordxnte wiih the temis of the Chariiits and TrLisiec
Investment (Scotlandl Act 2005 and ihe Chariries Accounts (Scoilandl Rcgulation5 2006 las amended). The charity'5 tTUSt¢tS
consider ihai the audit re4uiremeni ¢( Reguliilion 101 Illal 10 1¢) ofih¢ A¢counis Regulaiiorts does not apply. It is my responstbiliiy
t¢ exatnine the accounts as required under Section 4411 Ilcl of the Act and lo state whether particular tnatters have cotne to tny
attcntion.
Basis of the independent examiner's report
My ex8minaiion was caTri¢d out in arGordanc¢ WTth Regulation I l of the Charities A¢¢ounts IS¢otlandl Regulations 21M)6. An
examination includes a Teview of the accounting records kept by the charity and e comparison of the accounts prestnttd with ihos¢
recoids. It also includes consideration of any unusual iiems 01 disclosures in Ihe accounts, and seekin8 explanations from you as
trusiees concerning any such matters. Tlie proccdure5 undertakcn do not provide all the evidence ihat would b¢ required in an audit,
and consequenily I do not express an audit opinion on lh¢ vi¢w given by the 8¢¢ounis.
Independent examiner's stlltcrnent
In connection with my ¢xaminaiion, no matter has come to my attention
which gives me reasunablc cause 10 b¢licve ihal, irt any material respect, the requirements
lo keep accounttng records in accordance with Seciion 44llllal of the 2005 Act and Regulation 4 of th¢ 2006 Arcounts
Regulations., and
10 prepare accounts which accord with the accounting records and to comply with Rcgulation 8 of the 2006 Accounts
Rtgulations
have not bcen met: or
{21 io which. in tny opinion, 8ti¢nlion Should be drawn in order to enable x propeT understsnding of the accounts 10 be rcached.
Mr Rodney Palmer BA CA
The Insiiiuie of Chartered Arrountants of Scotland
Farries Kirk & Mcvean
Dumfries Cnlerprise Park
Hcathhall
Durnlri¢s
DUMFRIESSHTRE
DGI 3SJ
12th rtbruary 2026
Page 3

ockerbie
Sof let
Statement of Fin4tncial Attivitiey
for the Yea End d 30th November 2025
2025
Total
funds
2024
Total
funds
Unresiricied
lunds
Restricted
lunds
Note5
INCOME AND ENDOWMENTS FROM
Donations and legacies
181.565
181.565
150,492
Inve51rnent income
Oiher income
31.283
31,283
29,225
6,202
Tot•1
212,848
212.848
185,919
EXPENDITURE ON
Raising funds
177,356
177,356
186.736
NET INCOMEI(EXPENDITUREI
35,492
35,492
18171
RECONCILIATION OF FUNDS
Total lunds brought fon¥ard
246,223
2.478
248,701
249.518
TOTAL FUNDS CARRIED FORWARD
281.715
2,478
284,193
248.701
The notes fomi part of these financial stat¢rT)ents
PaEe 4

umfri
s & Lockerbie
Socie¢
Balance Sheet
v¢m
er 2025
2025
Total
fund5
2024
Total
funds
Unrestricted
funds
R¢stri¢ied
fund5
Note5
FIXED ASSETS
Tangible 2sse
79.908
79.908
80,953
CLRRENT ASSETS
Debtors
Investments
Cash at bank
10.994
10,994
8,321
104,399
55.690
192,016
2,478
194,494
203,010
2,478
205.488
168,410
CREDITORS
Amounts falling due within one year
11,2031
11,2031
{662)
NET CURRENT ASSETS
201.807
2,478
204,285
167,748
TOTAL ASSETS LESS CURRENT LIABILITIES
281,715
2,478
284.193
248.701
NET ASSETS
281,715
2.478
284,193
248.701
FUNDS
10
u￿re51r1¢1tJ funds
Restricied funds
281,715
2,478
246,22.1
2.478
TOTAL FUNDS
284.193
248.701
The financial stalcmenrs wcre approv
ehalf by..
by the Board of Trustecs and aulhorised for issue on 12th February 2026 and were signed o
Rowe- Trustee
The noi¢s form part of these financial staiemenls
Pag¢ 5

Dumfries & Lockerbie A
Societ
ricultural
Notes to the FinAn¢iAI StAtements
or the Ye4r Ended 30th November Z025
ACCOUNTING POLICIES
B•si$ of preparing the financial statements
The financial staiements of the chariiy, which is a public benefit entily uiider FRS 102, have b¢¢n prepared in uccordance
wilh th¢ Chariti¢s SORP IFRS 1021 'Accounting and Reporting by Charities.. Statement of Recornmend¢d Practice
applicable io charitles prcparing Ihcir accounts in accordance with th¢ Financial R¢portTng Standard applicable in the UK
and Republic of Ireland IFRS 1021 leffertiv¢ l January 20191,, Financial Reponing Standard 102'The Financial Reporiing
Standard applicable ln ihe UK and Republic of Irtlartd, and Ihc Charilics and Trustee Invcsttn¢nt (Scotlandl Act 2005, The
ftn8ncial staiemenis hav¢ been pr¢pwed undeT th¢ hisiorical cost convention.
Incorne
All income is recognised in the Siaicment of Financial Aciivilies once the charity has en¢iil¢rnent to the funds, Tt 1$ probable
Ihai the income will LY received and the atnount C￿ be m¢asur¢d reliably.
Expcnditure
Liabilities are recognised as expenditure as soon as there is a legal or con￿r￿ClIve obligation commirting ihe chariry to ihat
expenditure, il is probable that a tfdnsfer of ¢conotni¢ b¢n¢fit$ will b¢ r¢qUi￿d in s¢ltlem¢nt and lh¢ atnounl of lh¢
obligaiion can bc measured rtliably. Expcndilure is accounlLd for on an accruals basis and has bccn classificd under
h¢adinBs Ihat aggregaie all ¢osi Telaied 10 the ¢aiegory. Where Costs cannot be dire¢tly attribuied to parti¢uSfjr headings they
have been allO￿ted to activities on a basis consistent with the use of resources.
Tangible fixed Assets
Depreciaiion is provided ai the followirt8 annual rale$ in order io wri1# off ¢ach 8￿1 ov¢r ils ¢$lim21ed useful lif¢,
Frcchold Property
Improvement5 10 property
Plant, Machincry & Equipment
50/0 on ¢o$t
5°/0 QD ¢OSt
IIW/o on reduiing balance
TAXfttiot)
The charity is exempt from on its chariiable aclivilies.
Fund accounting
Unrestricied funds can be used in a¢cordan¢¢ with Ihe ¢harTrtable objectives ai the discretitsn of the trusiees.
Restricted funds can only be used foT parli¢ular TtSlrict¢d purp05e5 wiihin the objects of the charity. Rc51riction5 arisc when
5pecifi¢d by the donor or when funds are raised for particular restricted purposes.
Further ¢xplanation of the natUTe and purposc of each fund 15 included in the notes io the financial sraiements.
Pension costs and other p05t-retirement benefits
The chariiy opcraics a defittcd coniribution pension s¢htrne. ContributlOD5 payablc to the ch4Titys pension 5chtm¢ are
charg¢d ¢0 ihe Stat¢tn¢ni of Financial Activiiies in the period to which ihey relate.
Financi&l instruments
CAsh bank
Cgth and bank compri￿5 c&5h on hand and funds held on de￿sL(.
Trade debtors
Trade debtors are arnounls due from cusiomers for the provision of wrvices sold in Ihe ordinary ¢OUTSt of operations.
Trade debtors are recogn15¢d initially at Ihc Iransaciiort price and represent the full value of the 5ervice5 charged to
cusiomcrs. in¢luding any atnounts charged on for thii)d panics.
Tr8de creditOT$
Trade CTediiors ar¢ obligations to pay for goods or ￿rVIceS ihal have been acquircd in thc ordinary COUTse of business frorn
suppliers.
Accounts payable arc classificd as currcni liabililics if the company doe5 not have an unconditional righi, 21 the end of the
r¢porting period. io defer 5etrlem¢nt of ihe creditor for at Iwt tweli'e tnonth5 aftcr tli¢ repontng dale. If there is an
uncondiiional ri8ht io defer setilemeni for ai least twelve month5 after the reporting date th¢y arc PTesented as non ¢urr¢nt
Pag¢ 6

Dumfrles & Lockerbie A
Societ
otes to tlke FinAncial Statements- CODtinued
for th¢ Year Ended 30¢h Novtmber 202S
INVESTMENT INCOME
2025
2024
Ground Rents RectÈved
Deposil Aeeoijnt Interest
29.274
2,009
25.200
4.025
31.283
29.225
IL41SING FUNDS
Roi5ing doDatlOn5 legaci
2025
2024
Suppori costs
177,356
186.736
TRUSTEES, REMUNERATION AND BENEFITS
There were no trusiecs, remun¢Tation OT other benefits for th¢ year ended 30th November 2025 nor for the yeaT ended
30th Nuvimb¥r 2024.
Trustees expense5
Th¢K were no trust¢¢s' exp¢ns¢5 paid for ihe year ended 30th November 2025 nor for the year cnd¢d 30th Nov¢tnbvr 2024.
STAFF COSTS
The average monthly number of eTnployee5 during the y¢or was as follows..
2025
2024
Administration Siaff
No employees received emoluments in exces5 Of £60,000.
TANGIBLE FIXED ASSETS
Improvements
to
property
PlanL
Machinery
& Equipment
rrethold
Propeny
Totals
COST
At l.4t l)e¢emb¢r ?024
Addiiions
17.096
65,251
28.468
7.650
210,815
7,650
At 30th November 2025
17.096
65,251
36.118
218,465
DEPRECIATION
Ai 1st Decctnber 2024
ChaTge for year
90,613
645
9,681
6,385
19,568
1.665
129,862
8,695
AI 30th Nov¢mber 2025
91,258
26,Q66
21.233
138.557
NET BOOKVALUE
AI 30th November 2025
25,838
39,185
14.885
79,908
AI 30th Nov¢mber 2024
26,483
45,570
8,900
80,953
Pag¢ 7

Dutn(rit$ & Lotktrble A
Sv¢iet
tht Fin*ntlAI StAtements continued
for the Yelr Ended 30th November 2025
DEBTORS: AMOUiYTS FALLING DUE WITHIli ONE YEAR
2025
2024
Olhcr Debiors
10,994
8,321
CURRENT ASSET INVESTMENTS
2025
2024
Fixed Terrn Deposit
104.399
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Tr8d¢ ¢r¢ditor5
1.203
662
io.
MOVEMENT IN FUNDS
Net
movement
in fund5
Transfers
between
funds
At
1.12.24
Ai
30.11.25
Unrestricted funds
Generdl fund
Developmeni Fund
16,347
129.876
35,947
14551
130,0001
30.000
122,294
159.421
246,223
J5.492
281,715
Rtttritted funds
Special Donations
2.478
2.478
TOTAL FUNDS
248.701
35,492
284.193
Nct tnovemenl in funds. included in thc above art as follows..
Incoming
T¢SOUT¢¢S
Re50UT¢es
expended
Movement
in funds
Unrestricted funds
GtDeral fund
D¢vclopmeni Fund
212,848
1176,9011
14551
35,947
14551
212,848
1177,3561
35,492
TOTAL FUNDS
212,848
1177.3561
35.492
Page 8

f ker
Soci¢l
Notes to the Finantial Statements tontinued
r the Year Ended 30th November 2025
10.
MOVEMENT IN FUNDS- continued
Ctsmpar•tives for mov¢Tn¢nt in funds
At
1.12.23
movement
in funds
At
30.11.24
Unrestricted
General fund
Development Furtd
116.659
130.381
16.347
129,876
15051
247.040
1817}
246,223
Restri¢ted funds
Special Donation$
2.478
2.478
TOTAL FUNDS
249.518
248,701
CotnpaTattve net rnovement in hjnds, tncluded in the above 8re as follows..
Incorning
rwurccs
Re%ourres
expend¢d
Movemcni
in fund5
Unrestricted funds
Cicncfdl fund
Del'elopment Fund
185.919
1186,2311
15051
15051
185,919
1186,7361
TOTAL FUNDS
185,919
1186,7361
1817}
A current year 12 months and prior year 12 monihs combined po8iiion is as follows..
Nei
rnovement
in funds
Transfer5
between
funds
At
1.12.23
Ai
30.11.25
UDTe$trtcted funds
General fund
D¢veloptn¢nl Fund
116,659
130,381
35,635
19601
130,WOI
30,000
122,294
159.421
247.040
34.675
281,715
Restrictcd fund5
Spccial Donations
2.478
2.478
TOTAL FUNDS
249,518
34,675
284,193
Page 9

Dumfries & L4ckerbi¢ A
Socie
Notes to the Finaneiol StatemeDts- co￿tin￿
ror the Year EDded 30th November 2025
io.
MOVEMENT IN FUNDS- tontinued
A curreni year 12 months and Prior year 12 months combined tnovemenl in funds, included in the above arc as follow5..
Incoming
r¢seuT¢C$
R¢sourc¢5
exp¢nd¢d
Mo¥emeni
in fund5
Unrestricted fund5
General fund
D¢v¢loptnenl Fund
398.767
1363.1321
19601
35,635
1960)
398,767
1364.0921
34.675
TOTAL FUNDS
398.707
(364,0921
34,675
RELATED PARTY DISCLOSUR
There were no related party transaciions for the y¢aT endcd 30th November 2025.
12.
FUNDS
Restricted Fund Special Donations
The special donations fund Consists o(the following'.-
Tom Edggr M¢morial Fund
This is for ihc Tom Edgar Memorial Trophy ihat is presented io Ihe Holsieins
£350
WilliAm Hodge Development Fun¢J
This is for the William l.lodg¢ M¢tnorial Salv¢r which is rotsied between the horse* dairy ¢atile. beef cattle
and 8he¢p.
£1.108
J M Ron]¢ Awwrd
This was given by Jock Rorne in memory of his father for th¢ J M Rome Trophy and any upkeep of it.
£300
J Rus$tll Trust
l-his was to give 2 prii¢s annually to long serving agrjcultural employe¢s and the reCipi￿ts were to be
decided by the Nith5dale Agricultural Soci¢iy. Dutnfries & Lockerbie Agricultural Society look il over and
Iht Directors dceided thai an award would be madc to any agricultuial worker who receives a RFIASS long
servic¢ rn￿al and who Teside9 and works wiihin Ihe six parishes of Mid Nith5dalt i.e Durisdeer. Morton,
Closebum. PenponL Tynron or Keir.
£720
Pagc 10

DumfrSes & tAJektrbit A
Societ
rieultural
Re ort of the Trustees
For the Year Ended 30, November 2025
R Sirawhorn
W Purdie
A Somerville
D Rowe
Mrs K Dunlop
R Kingan
G Brough
A Mcmillan
Mrs K Webb
A Moffat
A Somerville
R Barbour
W Brown
A Graham
M Beattie
Mrs C Hastings
MTS C Anderson
Mrs H Muirhead
Miss A Dunlop
B Austin
Mrs l Mccreath
K Henderson
R Boyd
J Stuart
Mrs N Nichol
Mrs S Hiddleston
Mrs E Murray
A Pettigrew
Mis A Henderson
Miss H Graham
R Davidson
J Wildman
All the followlng were appointed at the AGM tsn 20th Mxreh 2025
Hayley Dick50n
Amanda Bradshaw
Carol Mair
Hayley Nichol
Gary Mccomiick
Gillian Murray
Colin McKinnon
Alistar Davidson
Jan Purdie
Elspeth Puedie
Barbara Mccubbin
John mccu11￿h
Keith Manin
Anne Clark
lan Burgoyne
John Worthington
Fiona Thorbum
Isobell Keaning
Roy Weir
All the following retired at the AGM on 20th March 2025
l Macrory
Page 13