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 re￿IVed 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 re￿iVed 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 regIste￿d 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 Charit￿5 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