2025-09-30-accounts - Mossburn Community Farm

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APPENDIX 3

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JIN
Scottish Charity Regulator
Independent examiner’s report onthe accounts « |
Report to the Charity name
trustees/members of Mossburn Community Farm
Registered charity SC021652
number
On the accounts of the Period start date Period end date |
charity for the period Day Month Year Day Month Year
01 October 2024 to 30 September 2025
remember
Set out on pages iorsaeto include the ont |
Respective The charity’s trustees are responsible for the preparation of the accounts in accordance
responsibilities Of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
trustees and examiner Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations
does not apply. It is my responsibility to examine the accounts as required under section
44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
examiner's statement Regulations. An examination includes a review of the accounting records kept by the
charity and a comparison of the accounts presented with those records. It also includes
consideration of any unusual items or disclosures in the accounts and seeks
explanations from the trustees conceming any such matters. The procedures undertaken
do not provide all the evidence that would be required in an audit and, consequently, | do
not express an audit opinion on the view given by the accounts.
Independent examiner’s |r the course of my examination, no matter has come to my attention:
statement
1. which gives me reasonable cause to believe that in any material respect the
requirements:
to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper
Signed: Mpg e accounts to be reached.Date: Jo4)2o2z6 |
Name: Paul J Dickson
Relevant professional
qualification(s) or body institute of Financial Accountants
(if any):
Address: 5 Buccleuch Street
Dumfries
DG1 2AT
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“Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

APPENDIX 3 Disclosure section

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose

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$C021652

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Mossburn Community Farm
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Receipts and payments accounts
a ee
~ : ror Guperted } [sf |e fd
Scottish Charity Regulator ieee for | | October | [2024 | | 30 | [ september |[ 2025 |
Section A Statement of receipts and payments
Unrestricted Restricted sain neminem Total funds ‘Total funds last
funds funds “—i —_eee current period period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest€
Ai Receipts
DonationstC‘; = |] | 3a4az| |
| [ |] ee) ee)
Legacies 42.396)
[GrossGentsCTIncome tradingfrom investmen receipts other= t hans | S888S85 ||| || [06] | || [6s] t27as||| | [8.480] __ sar ||
landand buildings
RentsGross receiptsfrom landfrom&buidingsother charitable|ST | a |ee
activities 18,837
At Subtowal| 123.10] [__ 26,064]
A2 Receiptsfrom asset &
investment sales
Proceeds trom sale offixed assets |
[Proceeds trom sale of investments |
Az Sub total|_-|
Total receipts [129,910 ] a
A3 Payments
Expenesfortiniwangeamiies TdT |
a
feeetnentmenegemencensPayments relating directly to charitable[|| e Te||eel
activities 158,749
a
| ee |ee
(ci
a | |
OA
A| 2| [es
| ee |
| a |
AySub toral|_vorsse| [51.403] |
A4 Paymentsrelating to asset and
Puchesesoffmedascesinvestment movements aaa) [a0] [a0]
PRrciess Tivesmene | ee|
Aa Sub toral| 108 [0| 9]
net Total payments [107.687 | ae |
astansterso/(rom)twnesrece /peymens [a a z09]8] [ wae]0] [——]J} ] |} Cao [nos]
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APPENDIX2 Mossburn Community Farm $C021652
Section B Statement of balances
Unrestricted Expendabie Permanent
=, ‘eit fundsETE exdcieninaan Total current = ro4m)test period
to nearest £ to nearest £ to nearest £ to fundneare s t £ to oenearest £ to nearest£
Surplus / (deficit) shown on receipts and | a zs)
coh aa tian
(Agree balances with receipts andtatepayments [sa] an
account(s))
Eerrer Fund to which asset belangs Market valuation Last year
to nearest £ to nearest£
_ — —
Total
Current vatue (if
Watsite Fund to which asset belongs Cost (if available) pa ) Last year
83 Other assets [oun id 5307to nearest £ to nearest £ to nearest£
[809] [389
a|aa
a... | [ae...][ Sa]
a ee |
c Fund to which lability reletes Amount due Last year
64 Liabites [esrctea to nearest £ ssto nearest£
ee |eee
To aE
Details Fund to which liability relates AmountF due; Last year
to nearest £ to nearest£
— — —
Total
Signed by one or two trustees Date of
on behalf of all the trustees Signature Print Name Rs
approval
|Order“ony[/ || awe Cure | [i2lu)ao]
| [¥Goslelf] || Yasr4 Maeswace7
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MOSS01 - 2025 Accounts / Statement of balances

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December 2007
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MossDUurn COmmunity Farm

SLUZ1I0NZ

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ion C Notes to the Accounts
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\ture and purpose of
(may be stated on
iis of funds worksheets) The Unrestricted funds held by the charity are used solely for our charitable purpose, ie the provision
care and the general runningof the charity. of animal
The Restricted funds heid comprise grants received for specific purposes, e.g. our Special Needs Youth Group
and Animal Assisted Therapy/Mentoring Programmes.
Type of activity or project supported = tituti As " " 4 ‘
ants | |__104,000)
RSMacDonald |/| 1] ‘12,000
Neighbourly
Repairs Fund
D&G Wellbeing |{ 1] 7,784
Ronald |sc00
Miller | { 4] 1,050)
Galloway Seed
Core Funding Fund
Total 81,338
rustee remuneration If no remuneration was paid during the period to any charity trustee or person connected to a
trustee cross this box (otherwise complete section 3b)
Authority under which paid :
rustee remuneration -
s
rustee expenses if no expenses were paid to any charity trustee during the period then cross this box
(otherwise complete section 4b)
Number of £
trustees
rustee expenses -
s
Transaction Balance
Nature amount (£) outstanding at
ansactions of relationshi Nature of transaction period end
ofnsns and connected with with iea
es
MOSS01 - 2025 Accounts/ Notes eI December 2007
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ansactions
ofnsns and connected with with
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Mossburn Community Farm

$C021652

Additional analysis (1)

Analysis of receipts and payments

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1 Donations
funds Restricted funds endowmentExpendable endowmPerman en tt pg ceded”
to nearest £ to nearest £ to fundneare s t £ to fundsnearest £ to nearest £ to nearest£
GRA80[33,332 | [33.332]PSO] |[37,0335,364 |
a © es |
Total [a [se|
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2 Grants

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Unrestricted Total current Total last
to frmetenearest £ Restrictedto nearest funds£ to nevinwneares t £ to n erindearest£
(eea |J | ||
i e risdenesine |E..| | hn) |
[Cunningham Housing Associaton TT a; a...
PROtL ae...)
ats —.../| ei!) MR
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(in |
haing Sant | ae) |
(enderitda |aT |a) _.) ha
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ec Tet ee | |
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fRobertMiter(cenceA ;a |neal aa
ee PL. |;2d
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nsnincssnai n cre |ne |as a e, | a!
Total a) Pare
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3 Payments relating directly to charitable activities

U icted Expendable Permanent t funds brine ar to nearest £ to nearest £ to fundneare s t £ to fundneare s t £ to nearest £ to nearest£ jAnimalHealthCare |}28,773}13.821} |||49,3481,000) ||78,121] |46,888 [10,280] [16.125] eee 14,821} | 15,187] | |286} |[285] | | [Telephone|&intemet 2252]a) || 828) ||227[1,281]] ee |ee) J 1.054) | 47) PAT Website a | a ee) Total a... |[a...] 883

MOSS01 - 2025 AccountsAdditional notes (1)

December 2007

Annual report of the committee of management for the year ended 30 September 2025

Reference and administration details

Mossburn Community Farm is known solely by its registered name

Registered charity number $C021652

Charity’s principal address Mossburn Hightae, Lockerbie DG11 1LE

Independent Examiner J Rennie 5 Buccleuch Street Dumfries DG1 2AT

Annual report of the committee of management for the year ended 30 September 2025

Reference and administration details

The Board ofTrustees hereby present their report and the accounts, which comprise the Statement of Financial Activities, the Balance Sheet and the related notes, all of which have been prepared in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006, the Statement of Recommended Practice; Accounting and Reporting by Charities (revised 2005) and in accordance with the Financial Reporting Standard For Smaller Entities (FRSSE) effective April 2008.

The Committee

The following board members held office at the date of approval of the Annual Report on 12 April 2026

Name

Any office held

Dates acted

Elaine Clifford. Chair & Trustee served throughout Yasmin Marshall Secretary & Trustee served throughout Roger Green Treasurer & Trustee served throughout Juanita Wilson Trustee served throughout Nikki Charman Trustee served throughout Malcolm Haddow Trustee served throughout

Angela Paterson Trustee joined 12.4.26 Fiona Johnstone Trustee joined 12.4.26

There are no specific provisions for the appointment of board members.

All appointments and resignations are shown above.

Annual report of the committee of management for the year ended 30 September 2025

The charity is governed by a charitable trust deed and constitution.

Recruitment of board/committee members is undertaken by means of active consultation and discussion and having regard to such officers and positions as may from time to time be deemed necessary. Appointment of individual board/committee members is by meeting of the full board and with unanimous vote on an annual basis.

( )bjectin es and activities

The charitable objectives of Mossburn Community Farm are:

To provide protection and shelter for horses and other animals from cruelty and unnecessary suffering
To advance education particularly in relation to the proper care of horses and other animals and to promote and/or provide training in that field.
To provide relief for persons suffering from a mental and/or physical disability or impairment, through the provision of recreational and therapeutic activities.
To provide, in the interests of social welfare, facilities, recreation and other leisure time activity available to the public at large with a view to improving their conditions of life.

These objectives are met by means of the following activities

The rescue and, where possible, rehoming of animals in distress through illness, neglect or abandonment, in cooperation with local authorities.
The ongoing education of people of all ages in the good care and management of animals and wildlife.
The development and introduction of specialist animal and equine assisted therapy and learning courses with the end goal of improving the quality of life for vulnerable and disadvantaged young people.
The provision of a therapeutic placement centre for young people for whom the mainstream education system is not currently working/suitable.
The provision of a ‘visitor centre’ which is open all year with free entry. Our workers/ volunteers happily provide conducted tours and explain how our animal charges came into our care.

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Donations/fundraising

The usual financial challenges presented themselves during the year, however our supporters continue to impress us with their commitment. Through continued appeals for help, both for monetary donations and food/sundries via Amazon wishlists and Facebook Appeals, we received amazing support and local businesses also continued to provide donations of food for the animals. Our staff, volunteers and supporters also committed to a range of fundraising events, eg sponsored cycle rides, Craft and Produce Fayre etc which helped to increase our income.

Income from donations fell over the previous year, however fundraising income increased by a corresponding amount. It is no surprise that people have limited spare cash these days to donate towards charitable causes and we consider ourselves fortunate to receive the support we do.

We also claimed Gift Aid on qualifying donations, which brought in significant additional revenue from HM Customs.

Animal Fosters continued to prove popular, particularly as birthday or Christmas presents, and helped to raise further much needed income, again improving over the previous year’s figure.

Our Charity Shop was well-supported during the fortnightly opening throughout the Spring to Autumn seasons and showed increased income over the previous year, partly due to our tea room re-opening later in the season. Once again we were fortunate to receive many donations of lovely items to replenish our stocks. We try to produce an income from every donated item, finding alternative recycling outlets for items that aren’t suitable to put in the shop. This not only brings in a small additional income, but works for our eco-credentials too.

And last, but certain not least, as ever our thanks go to our loyal nucleus of supporters who continue to sustain us with their regular contributions direct into our bank account, providing a core of income to keep the ship afloat.

Grants

Core Charitable Work

We have found that funding for our core work is becoming increasingly more difficult to source, particularly as our core ‘animal welfare’ purpose has been dropped by some of the trusts we had previously received support from and income from some of the smaller trusts is becoming more difficult to source. We were fortunate to have secured more substantial core funding from R S MacDonald and the Holywood Trust.

Details of all grants received are as follows:

Colin Weir Trust	-	£ 5,000
Ronald Miller Foundation	~	£ 1,050
Galloway Seed Fund	-	£ 1,000
R S MacDonald	-	£12,000
Holywood Trust	-	£26,224
HolywoodTrust	-	£10,000

The additional £10,000 of funding from Holywood Trust resulted from Mossburn being nominated and thereafter voted for by other Holywood Trust supported organisations, who deemed us to have made the biggest difference to the lives of those referred to us — a massive endorsement for us.

charitable activities going. This core work is essential in providing the basis on which to build our support programmes for disadvantaged children and young people as our environment, buildings and animals play a primary role in the delivery of the therapies.

Project Work and Special Programmes

Delivery of our Animal Assisted Therapy (AAT) and Animal Assisted Learning (AAL) programmes continued, providing a range of clients, mainly young people, with therapeutic support to cope with the challenges they find themselves facing. Earned income from this source actually reduced over the previous year, however this was due to a marked increase in the funding we received to deliver sessions.

Our project delivery workers were kept busy with increased AAL days provided to young people and increased AAT sessions to those needing more focused support. They also delivered school holiday sessions during the Autumn, Easter and Summer breaks.

Financial help received for programme delivery was as follows:

e Holywood Trust £7,280 — to deliver AAT sessions to local young people
e Dumfries and Galloway Wellbeing Fund £7784 — to deliver an extra day of AAL to a group of local young people
e Neighbourly Fund £1000 — for delivery of AAT sessions
e Robertson Trust £10,000 — for delivery of AAT sessions

Bequests

In the current year we received a small legacy of £250 as a result of the sad passing of a local supporter who wished the animals to benefit.

Annual report of the committee of management for the year ended 30 September 2025

Reserves

It is the policy of Mossburn Community Farm to maintain a level of reserves sufficient to cushion the charity against unforeseen events with the aim of being able to even out fluctuations in receipts and payments during periods of economic uncertainty.

Our aim is always to raise sufficient funds throughout the period of a financial year to sustain the core work of the charity, thereby maintaining the required level of reserves.

Donated facilities

As always, we have to say that Mossburn Community Farm would be nothing without the help and support of the countless individuals who give their time, energy and commitment free of charge. To all those kind people we give our most hearty thanks.

Events since the end of the year

Core Charitable Work

Overall it appears that our core expenses have stabilised, however the economic climate remains volatile and we cannot rest on our laurels where continued fundraising is concerned. In particular we continue to identify and approach small trust funds for assistance with day to day expenses as well as trying to find sources of more substantial funding.

In October we ran our Craft and Produce Fayre which was well attended by stallholders and visitors/buyers. Our staff and volunteers also arranged a Christmas Grotto which proved popular as it was also supported by a range of four-legged ‘volunteers’.

Following successful completion of our end of year report, we were successful in drawing down our third, and final, year’s core funding from R S MacDonald, to whom we extend a very heartfelt ‘thank you’. They have been very supportive of our work over the years and this continued assistance has been invaluable.

The Holywood Trust also continue to support us and have confirmed a further two years funding, which will help to safeguard the jobs of our small core of paid staff as well as fund AAT sessions for local young people.

Our charity shop continues to prove very popular and both donations of goods and income from sales have been excellent. We will shortly be entering the summer period, and are in the process of preparing the shop for re-opening, with the expectation that an improvement in the weather will bring an uplift to visitors and shoppers. Improvements to our tea room have also been made and we are hopeful that this welcoming hub will provide the impetus for more people to visit.

Our Amazon ‘wish list’ continues to attract good attention, helping to bolster the feed for the animals, and thereby reducing our outgoings.

We have continued to run Facebook appeals, however try not to ‘flood the market’, preferring to use them for a specific purpose, eg a particular animal’s care needs.

Once again we produced Christmas cards and a Mossburn 2026 Calendar which were very popular and raised much needed additional revenue.

Animal Assisted Learning/Animal Assisted Therapy

As part of the Holywood Trust funding received, we have been provided with funding for Animal Assisted Therapy sessions, which will allow us to continue with this part of the project.

In addition to the funded sessions, we continue to provide programme sessions to referred and private clients, which is on a ‘paid for’ basis, helping to support the charity. Our plans to extend our programme to include Wellbeing and Mindfulness are being progressed, however demand for our existing AAT and AAL is taking priority at present.

Worthy of mention here is that our core charity, including its buildings, grounds, animals and the staff who work here, provide the wherewithal to support our therapeutic work. We could not operate these programmes without our core work.

Mossburn Living Well Group

This programme now provides learning sessions to three individual groups of young people,

Premises/Facilities

We continue to make improvements to animal accommodation, fencing and habitat as and when we are able.

General Observations

At our Trustee meeting on 12 April 2026 we were pleased to welcome two new Trustees to our board, both of whom bring skills which will strengthen the board and benefit the charity. We are looking forward to moving forward with fresh ideas and new perspectives that their presence will provide.

And finally, whilst challenges, particularly of a financial nature, remain, we are committed to continuing our work, both for the benefit of the animals in our care and the people we are able to support and help.

Signed on behalf of the Board of Trustees of Mossburn Community Farm. CN ae Date: (Au, 2b ee