Charfty R•glstr•tlon No. SC020948 (Scotland)
Company Regl8trat5on No. SC2488061Scotland)
THE MID GALLOWAY COMMUNITY DAY CENTRE FOR OLDER PEOPLE
AT NEwfoN STEWART
ANNUAL REPORT AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

THE MID GALLOWAY COMMUNITY DAY CENTRE FOR OLDER PEOPLE
AT NEWTON STEWART
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Dr J W A MacDonald
Mr G F Moore
Mr J Mcmaster
M Maltman
Mrs Gilean Vance
Mrs Anne McLean
Sonlor rnanagemont
Mr5 T Thomson
Manager
country of Incorporatlon
United Kingdom
(Scotland)
SC248806
Charlty r•glstratlon
Scotland
SC020948
Prfnclpal address
Riverside Road
Newton Stewart
DG8 6NG
Independent examlner
John Simpson FCA
Montpelier Professional (Galloway) Limited
1 Dashwood Square
Nevrton Stewart
DG8 6EQ
Bankern
Royal Bank of Scotland
15 Bridge Street
Stranraer
DG8 7JA
Sollcltors
A B & A Matthews
Bank of Scotland Building8
Ne￿On Stewart
DG8 6EG

THE MID GALLOWAY COMMUNITY DAY CENTRE FOR OLDER PEOPLE
AT NEWTON STEWART
CONTENTS
Pago
Trustees, report
Independent examiner's report
Statement of financial activities
Balance sheet
Notes to the flnancial statements
7-17

THE MID GALLOWAY COMMUNITY DAY CENTRE FOR OLDER PEOPLE
AT NEWTON STEWART
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financi81 statements and comply with the charty's governing document, the Companies Act 2006 the Charities and
Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The
Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Nccounting
and Reporting by Charities: Ststemenl of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicAble in the UK and Republic of Ireland (FRS 102)"
ObjoCtlv•s and a¢tlvltl••
The charity's objects are to..
Promote and run Mld Galloway Communty Day Centre for Oldèr People at Newton Stewart, know as
Newton Stewart and District Day Centre
Create, encourage, foster and maintain the interest of the public by providing a Ilnk between the Newion
Stewart and District Day Centre and the Gommunty which it so￿e8.
The policies adopted in furtherance of these objeGt¥ 1$ to run the Day Centre providing a range of actlvltles for Its
members and there has been no change in these during the year.
Grant making policy
The charlty does not di8tribute grants.
The trustees have referred to the guidance contained in the Office of the Scottish Charity Regulator's general
guidance on public benefit when reviewing their objedivé8 and in planning their future activities. In particular, the
trustees consider how planned activitie3 will Gontribute to the objeGtiveJ they have set.
Achlevements and perforniance
Signlflc8nt actlvllies and 8chlev8mentS 8gainst objectives
Thi$ year to 31st March 2025 has been a good steady year for the day centre,
Our membership has increased steadily and our membership for meals on wheels has also Increased.
Our members are stlll enjoying the freshly cooked meals at a reasonab￿ price and the social benefit of coming to
Ihe Genlre therefore itnprovlng their mental health whiGh i• an important a•p¢Gt of our Jervice at tM day Gentro.
They are free to Come together in a wam inviting friendly space where they can meet new friends and enjoy the
daily activities that the ¢entre has to offer. Which in turn reduces isolats'on and loneliness whiGh Gan beGome
serious problem for older people in this rural area.
We are thrilled that morè and more people are using the centre thls year and we hope to contlnue. Thls lust
reaffimis the importance of day centre within our local community.
Thank you to The Third Sector Dumfries and Galloway Mental Health & Wellbeing Fund for their grant award which
allowed us to recruit a Volunteer Outreach Cowordinator for 1 year who visited the rural villages within the Machars
and Ne￿on Stewart, trying to identify the needs of our elderly population and where the centre could expand or
provide for.
We have hosted quite a few fund raising nights of bingo where we were very well $upported by the community and
businesses who organised gifts and prizes.
We will continue to host these nights regularly which helps support the day centre, also people can see what we
have to offer raising awarene55 of our service.

THE MID GALLOWAY COMMUNITY DAY CENTRE FOR OLDER PEOPLE
AT NEWTON STEWART
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Flnancial revl•w
The charity had total incoming resources lor the year of £256,766, representing a inGrea8e of £20,127 on the 2024
year. Total resources expended amounted to £270,033 for the year a8 against £230,921 in 2024. The charity had a
net deficit for the year of £13,267 (2024.. surplus £5,718).
ReseNes policy
It is the policy of the charity that unrestricted funds which are not invested In fixed assets and have not been
designated for a specific use (free reserves) should be maintained at a level equivalent to three month's expenditure
(estimated at £60,000). The Trustees consider that reserves at this level will ensure that, in the event of a 8ignifi¢ant
drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in
which additional fvnds may be raised. At the year end unrestricted funds excluding fixed assets were in surplus by
£59,903, however £37,000 is designated for a redundancy fund, meaning that free reserves are in surplus of
£22,903. The charity has received a commitment from The Riverside Members Trust that it will continue to
financially support it if needed to December 2026. Taken together with the budget that 18 in pla￿, the Trustees
consider the charity a going concem.
Investment policy
Under the Memorandum and Artlcles of Association, the charity has the power to make inve8tments whlch the
Trustees see fit for the furtherance of the obje¢tive¥ of the charity.
The princlpal source of funding for the charity Is the Social Seriices Department of Dumfries & Galloway Council
and income from members and Ihe general communlty.
Major risks
The Trustees have assessed the major risks to which the charity 1$ exposed, and are satisfied that systems are In
place to mitigate exposure to the major risks.
Plans for future periods
The coming year will See us continue to provide opportunities for our member8 to beneflt from the seprfices of the
day centre.
We will in addition contlnue to deliver a hot meal to members who are not able to attend in person.
It wlll however continue to be our aim to bring as many of our members and their guests as possible to the centre to
enjoy warm, friendly and entertaining environment to sociali$¢ with their fellow members and new frlend8.
structure. governance and management
The charity is a company limited by guarantee on 6 May 2003 and re¢ogni8ed as a Scottish Charity on 6 May 2003.
The charity is govemed by its Memorandum and Articles of Association
The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to
the date of signature of the financial statemer)ts were=
Dr J W A MacDonald
Mr G F Moore
Mr J M¢Master
M Maltman
Mrs Gilean Vance
Mrs Anne McLean
Mrs S Mccalman
Mr Richard Draper
(Resigned 30 April 2024)
(Resigned 10 April 2025)

THE MID GALLOWAY COMMUNITY DAY CENTRE FOR OLDER PEOPLE
AT NEwfoN STEWART
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Recruitment and 8ppointm8nt of trustees
The directors of the charitable company are its trustees for the purpose of charity law and throughout this report are
collectively referred to as the trustees. As set out in the Articles of Association the chairman of the trustees is
nominated by the trustees. No person shall be admitted a Member of the Company unles8 approved by the
trustees. Every person who wishes to become a member shall deliver to the company an application for
membership in such form as the chairman require executed by him.
None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company
and guarantee to contribute £1 in the event of a windin9 UP.
To facilitate effective operations the manager, Tracy Thomson have been delegated authority for operational
matters.
Induction and training of trustees
The trustees ar8 invited to th• Board by the Current Directors after assessing the potents'al contribution the
individual could make to the organisation. New trustees are briefed on the operations of the charlty and their duties
under charity and company law.
Dr J WA MacDonald
Tru8ts0
Date.,

THE MID GALLOWAY COMMUNITY DAY CENTRE FOR OLDER PEOPLE
AT NEWTON STEWART
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE MID GALLOWAY COMMUNITY DAY CENTRE FOR OLDER
PEOPLE AT NEwfoN STEWART
I report on the financial statements of the charity for the year ended 31 March 2025, which are sd out on pages 5 to
17.
Respactlve responslbllltlos of Tru$ts•s and •xamlner
The charity trustees (who are also the directors of The Mid Galloway Communty Oay Centre For Older People at
Newton Stewart for the purposes of company law) are responsible for the preparation of the financial statements in
accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities AGGounts
(Scotland) Regulations 2006.The charty Trustees Consider that the audit requirement of Regulation 10{1)(a)-(G) of
the Charities Accounts (Scotland) Regulations 2006 does not apply.
It is my responsibillty to examine the financial ststements as required under section 44(1)(c) of the chall￿&8 and
Trustee Investment (Scotland) Act 2005 and to state whether particular matters have come to my attention.
Bas1$ of Independent oxamlner's statsmont
My examination wa8 carried out in 8¢¢ordance with Regulation 11 of the 2006 Accounts Regulations. An
examination includes a review of the accounting records kept by the charity and a comparison of the accounts
presented with those ￿cordS. It also includes consideration of any unusual Item$ or disclosures in the accounts,
and seeking explanations from you as trustees concerning any such matters. The procedum8 undertaken do not
provlde all the evidence that would be required in an audit and consequ•ntly I do not express an audit opinion on
the view given by the ac￿Unt8.
Indepondent oxamlner's quallfied statom•nt
In the course of my examination, no matter has Come to my attentlon other than dis¢losed below
1. which gives me rea30nable cause to believe that in any material respect the requimment8.'
to keep accounting records in accordance with Section 44{11{a) of the Charities and Trustee Inveslment
(Scotland) Act 2005 and Regulation 4 of the Charities Accounts (Scotlandl Regulations 2006, and
to prepare financial statements which accord with the accounting records and comply with Regulation 8 of
the Charities AGGounts {Scotlandl Regulations 2006
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial
statements to be reached.
I have identified a matter of concern in that the Gharity had not kept sufficient books and records to allow the
spenuing against restricted funds to be monitored during the year. In addition, when the process was undertaken
post year end, it was identified that £13,143 of spending against one fund had actually taken place in the previous
financial year. The charity is now fully aware of their bookkeeping responsibilities in regard to restricted funds, and
do not anticipate that this issue will ari8e again in the future.
I nPo*J
John Slmpson FCA
Chartered Accountants Ireland
Montpelier Professional (Galloway) Limited
1 Dashwood Square
Newion Stewart
DG8 6EQ
Dat¢.

THE MID GALLOWAY COMMUNITY DAY CENTRE FOR OLDER PEOPLE
AT NEWTON STEWART
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrnstrl¢tsd Rg•trictod
funds
funds
2025
2025
Total Unr•strlct•d R•strl¢tod
funds
funds
2024
2024
Total
2025
2024
Nots8
Income from:
Donations and legacles
Charitable activities
Other trading activities
Investments
73,360
159,771
16,824
768
6,043
79,403
159,771
16,824
768
31,380
138,945
14,061
96
52,157
83,537
138,945
14,061
96
Totsl Incomo
250,723
6,043
256,786
184,482
52,157
236,639
Exponditure on:
Raising fvnds
Charitable activlties
4,542
233,253
4,542
265,491
3,101
202,738
3,101
227,820
32,238
25,082
Total expandlture
237,795
32.238
270,033
205,839
25,082
230,921
Net Incomol(expendlture)
12,928
(26,195)
(13,267)
(21,357)
27,075
5,718
Transfers between
funds
16,846
(16,846)
(5,401)
5,401
Not movement In
funds
10
29,774
(43,041)
(13,267)
(26,758)
32,476
5,718
R•¢onclllatlon of funds:
Fund balances at 1 Apn'l 2024
41,155
45,220
86,375
67,913
12,744
80,657
Fund bal•nc•8 at 31 March
2025
70,929
2,179
73,108
41,155
45,220
86.375
The statement of financial activities includes all gains and losses recognised in the year. All income and expendlture
derive from continuing activities.

THE MID GALLOWAY COMMUNITY DAY CENTRE FOR OLDER PEOPLE
AT NEWTON STEWART
BALANCE SHEET
AS AT31 MARCH 2025
2025
2024
Notss
Fixed assets
Tangible assets
14
11,026
12,307
Current as30ts
Stocks
Debtors
Cash at bank and In hand
15
16
500
836
64,844
500
77,734
65,980
78,234
Crndltor•: amounts falllng duo wlthln
one year
17
{3,898}
{4,166)
Net current assets
62,082
74.068
Totsl a••ets less current Ilabllltl•8
73,108
86,375
The funds of the charity
Restricted income fijnds
Unrestricied funds
19
20
2,179
70,929
45,220
41,155
73,108
86,375
The company Is entitled to the exemption from the audit requirement contained in section 477 of the Companie3 Act
2006, for the year ended 31 March 2025.
The directors acknowledge their responsibilities for complying with the requirement3 of the Companies Act 2006
with respect to accounting records and the preparation of financial Statements.
The members have not required the company to obtsin an audit of it$ financial Statements for the year in question in
a￿ordanCe with section 478.
These financigl statements have been prepared in aGGordance wlth the provlslons appllcable to companles subiect
to the small companies regime.
The finan¢iaS statements V￿re approved by the Twstees on
Dr J W A MacDonald
Trustoo
Mr G F Moore
Tru•t••

THE MID GALLOWAY COMMUNITY DAY CENTRE FOR OLDER PEOPLE
AT NEwfoN STEWART
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting pollclos
Charfty Informatlon
The Mid Galloway Community Day Centre For Older People at Newton St•wart is a prlvate company Ilm6ted
by guarantee incorporated in Scotland.
1.1 Basls of preparatlon
The financial statements have been prepared in accordance with the charity's governing document, Ihe
Companies Act 2006 the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts
(Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic
of Ireland" and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended
Practice applicable to charities preparing their accounts in accordance wtth the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 1021" The charity is a Public Benefit Entity as defined by
FRS 102.
The Charity has taken advantage of the provisions In the SORP for charltles nol to prepare a statwnent of
cash flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amount? in these finanGial ¥tatements are rounded to the nearest £.
The finanelal jtatements have been prepared under the historical cost convention. The principal accounting
policies adopted ar8 set out below.
1.2 Golng eonc•rn
At the time of approving the financial statements. the Trustees have a reasonable expectation that th• charity
has adequate resources to conlinue in operational existence for the foreseeable future. Thus the TrLk8tees
continue to adopt the going concern basis of accounting in preparing the financial ststements.
1.3 Charltable fund$
Unrestricted funds are avallable for us• at the di8crets.on of th• Tru$t•ei in furtherance of their charitable
oblectives.
Designated funds comprise funds which have been set aside at the dlscretion of the Trustees for specific
purposes. The purposes and uses of the designated funds are Set out in the notes to the financial statements.
Restricted funds are subject to specific conditions by donors or grantor$ as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditlons by donors that the capital must be maintained by the
charity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be received
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unles3 performance Conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant Is recognised at the time of the donation.
Legacies are reco9nlsed on receipt or olherwise if the charity has been notified of an impending distribution.
the amount is known, and receipt is exgect8d. If the amount is not known. the legacy is treatèd as a
contingent asset.

THE MID GALLOWAY COMMUNITY DAY CENTRE FOR OLDER PEOPLE
AT NEWTON STEWART
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting pollclos
(Contlnuod)
Tumover is measured at the fair value of the consideration received or receivable and represents amounts
receivable for goods and services provided in the normal course of busine8$, gross of discounts, VAT and
other sales related taxes.
1.5 Expondlture
Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of
any VAT whlch cannot be recovered.
1.6 Tanglblo flxed assot•
Tangible fixed assets are initlally measured at cost and subsequently measured at cost or valuation, net of
depreclatlon and any impaimient1088e8,
Depreciation is recognised so as to write off the cost or valuatlon of assets l•ss their residual value8 over their
useful lives on the following bases..
Equipment
Motor v•hi¢le8
200A on reducing balance
20% on reducing balanc8
The galn or loss arlsing on the di$po8al of an asset is determined as the difference between the sale proceeds
and the carrying value of the asset, and18 r8co9ni$ed in the statement of financial activities.
1.7 Impalm7ont of flxed assets
At each reporting end date, the charity ￿vIewS the carrying amounts of its tangible assets to determlne
whether there is any Indicatlon that those assets have suffered an Impalnnent loss. If any such indkation
exists, the recoverable amount of the asset is estimated in order to detemiine the •xtent of the impairment
108s (if any),
1.8 Stock8
Stock8 are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost
comprises direct materials and. where applicable, direct labour costs and those overheads that have been
incurred in bringing the stocks to th•ir present location and condition. Items held for distribution at no or
nominal consideration aro mèasured the lower of replacement cost and cost.
Net reallsable value is the estimated selling price le88 all estimated costs of Gompletion and co8t3 to be
incurred in marketing, $elling and distribution.
1.9 Cash and Cash equlval•nt•
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdraft5. Bank overdrafts are 8hovm
within borrowings in current liabilities.
1.10 Financlal Instruments
The charity has elected to apply the provlsions of Sectlon 11 '8asic Financial Instrument$, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes paty to the
contractual provisions of Ihe instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liability simultaneously.

THE MID GALLOWAY COMMUNITY DAY CENTRE FOR OLDER PEOPLE
AT NEwfoN STEWART
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting pollcies
(Contlnuod)
Baslc flnancial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carrled at amortised cost using the effective
interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future recelpts discounted at a markel rate of interest. Flnancial assets
lassified as receivable within one year are not amortised.
Baslc flnanelal Ilabilitles
Basic financial liabilities, including trade and other payables, are initially recogni$ed at transactlon price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future receipts discounted at a market rate of interejt. Debt instruments are subsequently Garried
at amortised Gost, using the effective interest rate method.
Trade payables are obligatlons to pay for goods or services that have been acqulred In the ordinary cour8e of
operations from suppliers. Accounts payable are classified as current liabilitie8 if payment is due within one
year or les8. If not, they are prejented as non-Gurrent liabilitie8. Trade payables are recogni8ed Initially at
transaction price and subsequently measured at amortised cost uslng the effedve interest method.
Derecognltlon of flnanclal Ilabllltle8
Financial liabilities are derecognised when the charity's Gontractual obligatiC+ns expire or are discharged or
cancelled.
1.11 Employgo beneflts
The cost of any unused holiday entitlement is recogni8ed in the period in whlch the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charlty is demonstrably commltted
to terminate the employment of an employee or to provide temination benefits.
1.12 Retlrement beneflts
Payments to defined contribution retirement benefit schemes ar• charged as an expense as they fall due.
rltlcal accounllng e8tlmat•s and Judgem•nts
In the application of the charity's accounting policies, the Trustees are required to make judgements,
estimates and assumptions about the carying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlylng assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects (￿lY that
period, or in the period of the revision and future periods where the revision affects both Current and future
periods.

THE MID GALLOWAY COMMUNITY DAY CENTRE FOR OLDER PEOPLE
AT NEWTON STEWART
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from donation8 and1ogael•s
Unr•strlctsd Re•trlctsd
fund•
funds
2025
2025
ToLIl Unr••trlctsd R•strlcted
fund•
funds
2024
2024
Total
2025
2024
Donations and gifts
Grants
Membership fees
25,780
45,000
2.580
6,043
31,823
45,000
2,580
4,830
25,000
1,550
6,937
45,220
11,767
70,220
1,550
73,360
6,043
79,403
31,380
52,157
83,537
Donations and glfts
General donation8
Bus donations
25,780
25.780
6,043
4,830
4,830
6,937
6,043
8,937
25,780
6,043
31,823
4.830
6,937
11,787
Grants
Thlrd Sector D&G
Members Trust
45,220
45,220
25,000
4S,000
45,000
25,000
45,000
45,000
25,000
45,220
70,220
Income from charltsbl• actlvltl•8
Unrutrlct•d Unrostrlctsd
fund•
fund8
2025
2024
Charltable actlvltle8
Meal income
Services provided under contract
73,824
85,947
58,801
80,144
169,771
138,945
10-

THE MID GALLOWAY COMMUNITY DAY CENTRE FOR OLDER PEOPLE
AT NEWTON STEWART
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Incomo from othor tradlng actlvltl
Unrn•trlctsd Unrostrfctsd
funds
funds
2025
2024
Hall lets & sundry fundraising
Fetes & raffles
7,806
9,018
1,870
12,191
Other tradlng activities
16,824
14,061
Incoma from Investm•nt•
Unr••trlctod Unrestrlcted
funds
fund8
2025
2024
Interest receivabl•
768
96
Expondlturn on ralslng fund•
Unro¥trlct•d Unrestrlctsd
funds
funds
2026
2024
Fundrnlslng and publlclty
Other fundraising costs
4,542
3,101
11

THE MID GALLOWAY COMMUNITY DAY CENTRE FOR OLDER PEOPLE
AT NEWTON STEWART
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expendlture on charftable actlvltlos
Runnlng of Runnlng of
tho Day
the Day
Centro
Contro
2025
2024
Dlroct costs
Staff costs
Staff Training
Food purchases
Rates and water
Heat & light
InsuranGe
Repairs & renewals
Transport & travelling
Entertainment
122,211
97,293
1,164
34,950
474
14,444
3,914
6,928
11,000
138
38,922
9,936
3,925
7,852
14,779
197,625
170,305
Sharg of support and gov•rn*nc• co•t• (••• not• 9)
Support
Govemance
62,976
4,890
53,306
4,209
265,491
227,820
Analysls by fund
Unrestricted fvnds
Restrlcled funds
233,253
32,238
202,738
25,082
265,491
227,820
Support cos*• alloe•*•d to •cllvltl••
Runnlng of
the Day
Centro
2025
Total
2024
Staff costs
Depreciation
Telephone
Post, stat & advert.
Sundry
Bank charges
Governance
51,720
2,757
1.264
2,482
3,900
853
4,890
43,216
3,078
1,073
2,865
2,421
653
4,209
67,866
57,515
12-

THE MID GALLOWAY COMMUNITY DAY CENTRE FOR OLDER PEOPLE
AT NEWTON STEWART
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support costs allocated to actlvltlos
(Contlnued)
2025
2024
Governance costs Gomprlse:
Accountsncy
Legal and professional
2,532
2,358
1,956
2,253
4,890
4,209
10 Not mov•mont In funds
2025
2024
The net movement in funds is stated after chargingllcredFtlngl'.
Fees payable for the independent examination of the charlty's financlal
statements
Depreciation of owned tangible fixed a88et8
2,532
2,757
1,956
3,078
11
Trusts••
Non• of the Trustee$ {or any per8on• connected with them) recelved any remuneration or beneffts from the
charity during the year,
None of the Trustees had any expenses reimbursed during the year, nor the previous year.
12 Employ•••
The average monthly number of èmployèes during the year was,.
2026
Numbor
2024
Number
Care provision
Employment costs
2025
2024
Wages and salaries
Other pension costs
165,570
8,361
134,588
5,921
173,931
140,509
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key managoment personn•l
13-

THE MID GALLOWAY COMMUNITY DAY CENTRE FOR OLDER PEOPLE
AT NEWTON STEWART
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12 Employ•os
(Contlnuod)
The charlty considers that its key management personnel comprise of the trustees and the Centre Manager.
The total employment benefits including employers National Insurance and employer pension Gontributions of
the key personnel were £39.949 (2024.. £37,883).
13 Taxatlon
The charity is exempt from tsxation on its activities because all its in¢ome13 applied for charitable purposes.
14 Tanglble fixed assots
equlwn•nl
Motor
v•hlcl
Total
Cost
At 1 April 2024
Additlons
8,971
1,478
38,906
47,877
1,476
At 31 March 2025
10,447
38,906
49,353
Depreclatlon and Impalmiont
At 1 April 2024
DepreGiatlon charged in the year
6,114
867
29,456
1,890
35,570
2,757
At 31 March 2025
6,981
31,348
38,327
Carrylng amount
At 31 March 2025
3,466
7,560
11,026
At 31 March 2024
2,857
9,450
12,307
15 Stock8
2025
2024
Raw materials and consumables
500
500
16 Debtors
2025
2024
Amounts falllng du• wlthln on• year:
Trade debtors
836
14-

THE MID GALLOWAY COMMUNITY DAY CENTRE FOR OLDER PEOPLE
AT NEWTON STEWART
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
17 Creditors: amount8 falllng duo wlthln one year
2025
2024
Other taxation and social security
Other creditors
Accruals and deferred income
1,552
696
1.650
2,013
713
1 ,440
3,898
4,166
18 Rotlrnmont benofit schomo*
2025
2024
Definod contrlbutlon •chomo8
Charge to proflt or loss In respect of deflned contribution schemes
8,361
5,921
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the
Scheme are held separately from thos8 of the charity in an independently administered fvnd.
19 Rostrictsd fund8
The restrfcted funds of the charlty comprise the unexpended balances of donations and grants held on trust
subject to Specific conditions by donors as to how they may be used.
At 1 Aprfl
2024
Incomlng R•sourc••
re•ourc•s
exp•nd•d
Transfer¥ At 31 March
2025
Transport Costs
Mental Health & Wellbeing
Fund
Riverside Project
6,043
(2,340>
(3,703)
27,835
17.585
127,471)
(2.427)
164
2.015
(13,143)
45,220
6,043
{32,238)
116,846)
2,179
Pr8vlous year:
At 1 Aprll
2023
Incomlng
r••ourGo•
R••ourcoS
•xp•nd•d
Trnn*forn At 31 March
2024
Benefit of Older People Fund
Transport Costs
Mental Health & Wellbeing
Fund
Riverside Project
Bus Fund
11,968
(11,968)
(12,338)
6,937
5,401
27,635
17,585
27,635
17,585
776
<776)
12,744
52,157
(25.082)
5,401
45,220
15-

THE MID GALLOWAY COMMUNITY DAY CENTRE FOR OLDER PEOPLE
AT NEWTON STEWART
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 Rostrlctgd funds
(Contlnued)
Centre users and other donors provide funding towards transport costs. This fund generally runs at a defi¢lt,
with the Trustees using unrestricted funds to ensure that a long term deficit is not built up.
Funding was tovmrds employment CO8ts of the Volunteer Outreach Worker for 1 year period,
To deliver the refurbishment of the Riverside Day Centre. The transfer relates to fund spendlng which relates
to the 2024 year.
20 Unrestrfct•d funds
The unrestricted fund$ of the Charlty comprise the unexpended balances of donations and grants whlch are
not subject to specific conditions by donors and grantors a8 to how they may be used. These include
designated funds whlch have been set aside out of unrestricted fund8 by the trustees for specific purposej.
At 1 Aprfl
Tran•ler* At 31 March
2024
2025
Incomlng
r•$ourc•i
Rosourc••
expond•d
Redundancy provi3ion
General fund8
29,649
11,506
7,351
9,495
37,000
33,929
250,723
{237,795)
41,155
250,723
{237,795)
16,846
70.929
ProvIou¥ yoar:
At 1 Aprll
2023
Incoming
r••our¢os
Ro•ourc•s
exp•ndod
Tr•n•f•r• At 31 March
2024
Redundancy provision
Gèneral funds
27,421
40,492
2,228
(7,629)
29,649
11,506
184,482
(205,839)
67,913
184,482
(205,839)
(5,401)
41,155
Previously the directors set up a designated fund to allow for any possible redundancy costs. The dlrectors
cuffently believe the possibility of having to make redundancies 18 remote.
16-

THE MID GALLOWAY COMMUNITY DAY CENTRE FOR OLDER PEOPLE
AT NEwfoN STEWART
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
21 Analy818 ol net assets between funds
Unr•strlct•d
funds
2025
R••trlctsd
funds
2025
Total
2025
At 31 March 2025:
Tangible assets
Current assetsl(liabllities)
11.026
59.903
11,028
62,082
2,179
70,929
2,179
73,108
Unrnstrlctsd
funds
2024
R•strlctsd
funds
2024
Totsl
2024
At 31 March 2024:
Tanglble assets
Current assetsl{liabilities)
12,307
28,848
12,307
74,088
45,220
41,155
45,220
86,375
22 Related party tran8actlon•
The company Is under the control of the dlrectors.
The Riverside Day Centre Members Trust was previously set up by the users of the day centre to fund the
interests and activities of the members of the day Centre. The funds of the Trust are not under the control of
the directors of the company, and are therefore not included wilhin these financial statements.
During the year the charity received a cash donation of £45,000 from The Riverside Day Centre Members
Trust. The Trust has committèd to financial support th• charity until at leaèt D•c•mb•r 2026.