THE DALGARVEN MILL TRUST DALGARVEN MILL THE LIVING PAST TRUSTEES REPORT & ACCOUNTS FOR THE FINANCIAL YEAR 2024-25 2024-25 - Dalgarven Mill Trust is o registered Scottish Charity. Charity numbersc 022937
DALGARVEN MILL TRUST LEGAL AND ADMINISTRATIVE INFORMATION Full name: The Dalgarven Mill Trust. Registered Scottlsh Charlty Number SC 022937. Governlng Document: Trust Deed. Trustees- Curatorial Adviser.. Secretary: J&JMcCosh, Solicitor5, Dalry Princlpal Office: Museum of Ayrshire Country Life and Costume Dalgarven Mill Kilwinning Ayrshire KA13 6PL Independent Examiner: for Gilmour Hamilton LLP, Chartered Accountants. 2024/25- Dalgorven Miii frnst 15 0 registeredscottish Chorlty. Charity numbersc 022937
DALGARVEN MILL TRUST: ANNUAL REPORT 2024125 Objects The Charity is unincorporated and established by a Trust Deed. The objects of the Trust are as set out in the Trust Deed and include the maintenance of its Listed Buildings, and the Collections of Country Life and Costume which are kept and displayed in variou5 of the buildings on site. The Trust maintains Membership of Museums Galleries Scotland, The Association of Independent Museums, Museums South/West. The Museum has full Accreditation as awarded by the Arts Council and Museums Galleries Scotland. Education The Museum used to attract Primary school classes, and even had costumes made for them to wear. Sadly this session we have only had three classes from local schools. The desire to visit has not disappeared but the cost of coach hire is now beyond most schools unle55 they are supported by funds from the local Wind Farm. We do still have visiting students from various Higher Education institutions, and this year two of them have attended as volunteers which allowed them direct access to our Dress and Textiles Collection as and when they needed to for College projects. We have also been pleased to receive various students who have been sent by their institutions to both see and discuss methods of both conservation and display. It continues to be difficult to attrart school age children to the site. There are various reasons forthis, all of which are largely out with the control of the Trustees. Firstly, we are embedded in our rural site, and access requires either coach or public transport neither of which are attractive to either parents or schools. Secondly, we have open staircase5 giving access to all three floors of our historic listed buildings and again these are seen as a danger by staff who are now, in our experien, unwilling to oversee children where they perceive a danger to the control of a class of, certainly primary age children. To attempt to overcome some of the above we now offer video presentations and Zoom discussions should schools of colleges request them. Since distance Learning became popular if not compulsory in many cases during Covid, we have retained contact with several Costume and Textile courses who have found our published materials of great value to their students. Similarly, our Curator and other volunteers have loaned materials and other publications to students from various Colleges. Much satlsfartion has been provided by two mature students from an Edinburgh College who attended the Museum a on several day visits and photographed and examined outstanding pieces of costume from the collettion They were allowed to borrow books from our extensive library and we were delighted when both graduated with distinction and have gone on to be employed, one by Glyndebourne Opera and the other by The Metropolitan Opera in New York. Other students from these and other course5 have applied for access to the Collertion in the coming year. Tourism The Museum Forum remains an important fartor, and we have contributed to an exhibition at the Heritage Centre for North Ayrshire Council showing part of our collections of Fancy Dress worn by two local families on their voyage to India. In common with many other local Museums, we are still suffering from the effects of Covid. Many of the Groups, Coach firms and others who were the basis of our Group visits, have either not begun to meet again, or in the case of coaches, taking longer residential tours as these are per]Ved to be less of a risk of reinfection. The other underlying factor is that many local groups come because of a previous talk given by our volunteers in the evenings, and this of course has been in abeyance. It is however hopeful that touring by car and especially coache5 are now returning to almost pre Covid levels. It is a fact that many groups and cla55es which met in the evenings in pre Covid days have discovered that it 2024-25- Dalgarven Mill Trust is a registered Scottish Charity. Chority number SC 022937
is often rewarding to make visits to attractions rather than have solitary speakers in evening hours. We are pleased to welcome them in afternoons, and several have remained in touch or attend as volunteers. Future Development A project is planned to develop the tourism potential of the mill, contribute to the growth of the local economy and to build a sustainable future for the mill. The project will include an analysis of the current business operation and the development of a strategy to increase income across the Mill's revenue streams. Our twin aims are to make the Mill and its grounds a tourist attraction which also has strong connections to the local farming and countryside communities. The retention of the mill's historic fabric is essential to our twin aims. The historic fabric tells the local and country communiws story as well as our costume collection covering a wider view of society from the Victorian era to the 1950,5. The mill building was historically a place for gathering, likewise, the mill's architecture and machinery are a portal to the past forthe visitor, allowing people to learn about our communitvs heritage. Trustees The Grantor and various public bodies each have the right to nominate a trustee, who are otherwise nominated and appointed by the existing trustees. Led by the Chairman. the Trustees can be ten in number. and the smallest quorum for non-financial decisions, is defined as four including the Chairman. The Trustees, currently nine in number, meet formally three times a year for the discussion of and decisions regarding matters of principle or finance, smaller sub-groups meet as required to deal with minor issues according to their particular skills and interests, they report back to the main group at the formal meetings. The Trustees are also kept up to date by Newsletters issued by the Chairman and/or the Finance Officer, all are also kept informed by the blog posts and the Facebook/lnstagram streams run by volunteer Social Media Officer. The Chairman writes blog posts in which he discusses past present or future happenings. It is important to say that most of the Trustees are also volunteers or visit the site and buildings, many on a frequent if not daily basis. Finance In the year to 5th April 2025, we had a deficit of £6,731. This compares with the deficit for the previous period of £1,586. The total bank balance on 5th April 2025 was £42,501. Last year we suffered some interruption to the rent figure due to the10s5 of our previous tenant in the Old Byre. The improved figure of £8580 represents a full years rent reIVed from our new tenant KCR Academy together with MMF our coffee room operator. You will note that there wa5 a substantial one off Miscellaneous income figure of £1500 reiVed from NAC for hire of costumes for an exhibition. This was very much a one off payment but very welcome. Museum admissions, general sales, book sales and donations were all Significantly down this year representing a fall in visitor numbers. This may be a sign of the economic times. We have taken steps in 25- 26 to improve our on line presence and our physical marketing through leaflet drop to try and improve visitor numbers. 2024/25- D¢71gorven Mill Trust is u registered Scottish Chority. Charity numbersc 022937
The main detractor on the cost side was from heat and light costs. This is very much reflective of underbilling by our supplier in the 23-24 year due to a major change in IT systems which delayed billing. Of the £15k shown around £5k relates to the previous period. The billing is now up to date and a significant drop in the overall figure should be noted in 25-26. Also of note are the Telephone/8roadband costs. The poor quality of the Broadband connection had been causing major problems for the Museum for some time. Following major infrastructure improvements in the area an opportunity arose to Secure a fast internet connection commensurate with our needs. Around £300 of the figure shown represents one off installation costs for the new service. Prior to 2024 we had a very basic broadband provision over the telephone line which was significantly less costly but not suitable for purpose. Reserves Policy The trustees, policy is to maintain minimum reserves of around 12 months running costs. The reserves at the year-end more than meet that target. 2024-25 - Dolgorven Mill Trust is a regIsted Scottish Churity. Chority number SC022937
DALGARVEN MILL TRUST STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 5 APRIL 2025 Unrestricted 2025 Restricted 2025 Total 2025 Unrestrirted 2024 Restrlcted 2024 Totsl 2024 ReceSpts General Sales 330 238 Book Sales 1,078 1,078 8,580 1.51JO 10,267 901 Rent received 8,580 1,500 10,267 901 7,235 7,235 Hire of Costumes Museum Admissions 12.430 12.430 Donations Rent deposit Heat & light reimbursed Wayleave Grants 1,650 4.215 33 1.650 5.242 33 5.242 33 4,215 33 500 1,0 1.000 2.000 Gift Aid Bank interest 348 348 28,779 317 317 TOTAL RECEIPTS 28,779 29,770 30,770 Payments Marketing and publicity Repairs and renewals Heat and light Insuran 314 314 1,304 4,374 6,774 7,991 2.914 1,286 1.304 3,475 15,238 8.761 3,475 15,238 8.761 4,374 7,774 7.991 2.914 1,000 Water rates TelephonelBroadband Professional fees Rent deposit repaid Wages Subscriptlons General expenses Office repairs/tT TOTAL PAYMENTS 2,069 1.140 2,069 1,140 2AOO 500 4,160 4.160 3,520 3.520 36 36 353 353 257 257 35.510 35,510 31.356 32,356 Surplusl(Deficit)fortle year 16.7311 16,7311 11.5861 (1,5861 The notes on page 8 form an integral part of these accounts The above statemerrt excludes fund5 received by the charity a5 agentas detailed in note 4 2024/25 - Dalgorven Mill Trust is a registeredscottish Chority. Charity number SC 022937
DALGARVEN MILL TRUST STATEMENT OF BALANCES AS AT 5 APRIL 2025 Unrestricted Funds Restrirted Funds Total 2025 Total 2024 Funds reconclliatlon Cash at bank at 5 April 2024 Surplus/(deficit) for year Transfer between fund5 Cash at bank at 5 April 2025 46,232 (6,7311 49,232 50,818 {1,586) 39,501 3,000 42.501 49,232 Bank and Cash Balance Current account Business Bonus Reserve account lrnprest account 16.919 25J140 542 42.501 24,427 24.692 113 49,232 Other Assets (Unrestricted Fund) At trustees estimated valuation Listed building Display collections, mill equipment etc Stock Water rates paid in advance 300,OIXI 300,000 300,000 300,000 2,500 1,519 604,019 602.0(X) Llabllitles (Unrestrlcted fund) Accrued expen5e5 Prepaid rental and deposits 100 1.650 1.750 i(x) 1,650 1,750 The notes on page 8 fomi an integral part of these accounts Approved by the Trustees on 05 December 2025 and Signed on their behalf by- 2024-25 - Dolgorven Mill Tnist is ¢7 registeredscottish Chority. Charity numbersc 022937
DALGARVEN MILL TRUST Notes to the 2024-25 Financial Statements: l. Basis of Accounting These accounts have been prepared on a Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts {Scotland) Regulations 2006 (as amended) 2. Nature and purpose of funds Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. Restricted funds may only be used for specific purposes. Restrictions arise when grants or donations are received for a specified purpose. Currently there are restricted funds of £3,000 to be used for professional guidance as to the development or otherwise of currently underused elements of the Listed buildings on the site. (Currently held as part of the Business Bonus Reserve Account). 3. Taxation The Trust is recognised as a charity by the Inland Revenue (SC 022937) and as such is exempted from Tax under Section 505 of the Income and Corporation Tax Act 1988 subject to income being applicable to charitable purposes only. 4. Fund received as agent The charity shares a card payment gistem with the coffee shop operated from the Mill by a tenant. As a result, the charity receives funds which belong to the coffee Shop operator and are not at the disposal of the trustees. These receipts {and the corresponding payments) which totalled £43,576 over the year have been excluded from the staternent of receipts and payments. 5. Related party transartions The original Grantors of the Charity are still involved, one as a Trustee and the other renting the space occupied by the coffee shop for which she pays £1,500. The Charity also recovers an agreed proportion of utility costs from the coffee shop which, during the year, totaled £5,242. The coffee shop staff perform many of the "front of house" duties for the Charit5 Museum, free of charge. 2024/25- Dalgurven Mill Trust is o registered Scottish Chority. Ch¢7rity numbersc 022937
Independent Examlnerfs Report to the Trustees of Dalcarven Mlll Trust I report on the accounts of the charity forthe year ended 5 April 2025 which are set out on pages 6-8. Respective responsibilities of trustee5 and examiner The charit¢s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment {Scotland} Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10{l) Id) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) Ic} of the Act and to state whether particular matters have come to my attention. Basi5 of independent examlnerfs statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting record5 kept by the charity and 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 concerning any such matters. The Procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent examinerfs statement In the course of my examination, no matter has come to my attention l. which gives me reasonable cause to believe that in any material respert the requirements: to keep accounting records in accordan with Section 4411) (al of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare account5 which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulation5 have not been met, or 2. to which. in rny opinion, attention should be drawn in order to enable a proper understandinR of the accounts to be reached. For Gilmour Hamilton LLP, Chartered Accountants 37 Portland Road, Kilmarnock KAI 2DJ Date: I Decem er 2025 2024-25- Dalgarven Mill Trust ts o registeredscottish Chority. Charity numberSC022937