DUMFRIES & GALLOWAY BEFRIENDING PROJECT FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2026 Scottish Charitable Incorporated Organisation (scio) Number SC024562
DUMFRIES & GALLOWAY BEFRIENDING PROJECT FINANCIAL sfATEMENTS YEAR ENDED 31 MARCH 2026 CONTENTS PAGES Trustees, annual report Ito5 Indendent examiner's report to the trustees ststement of financial activities Balan sheet Notes to the financial statements 9t015 SCIO Charity Number SC024562
DUMFRIES & GALLOWAY BEFRIENDING PROJECT TRusfEES' ANNUAL REPORT YEAR ENDED 31 MARCH 2026 The Management Committee present their report and the unaudited financial ststements of the charity for the year ended 31 March 2026. The ffinancial statements have been prepared in accordance with the accounting policies set out in note I to the accounts and comply with the Charities and Trustee Investment {Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 {as amended) and Accounting and Reporting by Charities.. Ststement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporbng Standard applicable in the UK and Republic of Ireland (FRS 102) {Charities SORP {FR5 102}). REFERENCE AND ADMINIStRATIVE DETAILS Registered charlty name Dumfries & Galloway Befriending Project SCIO Charity registration number SC024562 Principal office 19 Bank Street Dumfries DGI 2NX THE MANAGEMENT COMMIThEE The Charity trustees who served the charity during the year were as follows.. Gary Small Chair Derek Heron Vice Chair Alex Dickson - Treasurer Hen Taylor (appointed 6 November 2025) David Miller Douglas Kerr Gerald Donnelly Project Manager Robin Ferguson Independent examiner Alison Welton Bsc FC4 David Allen 51 Newall Terra Dumfries DGI ILN Bankers Bank of Scotland PIC 91 High Street Dumfries DGI 2BN I - SCIO Charity Number SC024562
DUMFRIES & GALLOWAY BEFRIENDING PROJECT TRusfEES' ANNUAL REPORT (conbnuedj YEAR ENDED 31 MARCH 2026 The Project was set up in September 1997 as a charitable unincorporated association governed by its constitution under registered charity number SC024562. The Project was registered on 7 February 2014 with The Office of the Scottish Charity Regulator a5 a Scottish Charitsble Incorporated Organisation (SCIO). The transfer of assets and obligations between the unincorporated association and the new SCIO took pla on l April 2014. AIMS AND PURPOSES The aim of the organisation is to SUPPOrt and enrich the lives of young people aged 8-18 across Dumfries and Gallowayi through befriending. This is tri enable young people to develop, promoting health and wellbeing, while also improving their ability to form positive relationships. The purtx)ses are to identify, recruit, train and support adults over 18 years of age to become caring, supportive and active befrienders. Match the young person with a befriender to provide one-to-one support and continually evaluate the young person's progress through the duration of the match. The Befriending Project relies on the contribution in time and effort given by volunteer befrienders. The Committee considers this normally equates to approximately 4,000 hours of voluntary activity each year. The Befriending Project also relies on the Management Committee as well as the Projert Manager to raise funds. The Project looks to achieve its strategic aims and carry out its operational objectives for the year through close external partnerships with Ic£al and national organisations, in particular The HolywcM)d Trust, D & G Local Authority - Social Work and Education SeiceS, NH5 Dumfries and Galloway, Bank of Scotland Foundation, BBC Children in Need, R 5 MacDonald Charitsble Trust, Cash for Kids, Royal Caledonian Trust and The National Lottery. The charity supports young people aged 8-18 year5 of age across Dumfries and Galloway. We promote our positive work through 'te5timonial's', social media, local radio, recruitment drive5 and attending events. StRucfuRE, GOVERNANCE AND MANAGEMENT There is a Management Committee con515ting of up to a maximum of 12 and a minimum of 5 charity trustee5. The Management Committee is elerted annually at the AGM. The quorum for the Management Committee meetings is 3 charity trustees. Management Committee meetings are held every two months to discuss funding, referral demand, and staff wellbeing. The Management Committee has an oversight role in managing the Projert. The day-to-day management and administration of the Projert is carried out by the Project Manager. If Committee memÈers retire, new committ memtErs are sought from various organisations and representative bodies through external correspondence. The ultimate decision on selection is, however, a matter for the Nanagement Committee. The application of any new committee member comprises an initial meeting with the Chairperson and one other trustee followed by the submission of an application form which is discussed at the next Nanagement Committee meeting. A new member r1Ve5 the minutes of meetings for the last year, a copy of the most rent set of financial accounts, a list of dutie5 of the Management Committee, the obligations of being a Trustee, a copy of the Constitution and copies of all Policie5 and Procedures. 2 - SCIO Charity Number SC024562
DUMFRIES & GALLOWAY BEFRIENDING PROJECT TRusfEES' ANNUAL REPORT (conbnuedj YEAR ENDED 31 MARCH 2026 ACHIEVEMENTS AND PERFORMANCE In the year 2025-26, 56 volunteer befrienders supported 70 matches who all resided throughout the region. The volume of referrals this year remains consistent with previous years although we have identified a slight increase this year from Dumfries and Galloway Social Work. We have also this year had more referrals due to the young person not attending education or on a reduced timetable through anxiety and challenges with social isolation, but happy to reflect on the positNe outcome that we have contributed towards to increase their education attendance time. Despite other organisations reporting challenges around recruitment of volunteers, we have been fortunate to maintain a high number by replacing those that leave with new volunteers. The main Project offfi is based in Dumfries and staffed by a Projett Manager, three part-time Befriending Coordinators and one Administrative Assistsnt. A part-time Coordinator also runs the Servi from our office in Newton Stewart to cover the west of the region. Our young people have enjoyed a variety of activf(ies and events this year, including a fun filled activity day at Stranraer Bowling Club, visits to Criffel, lantern walk around Dumfries, offl-based workshops, Farm BBQ, movie nights, pantomimes, and group walks. The positive changes made, and outcomes achieved in the lives of the young people are down to the efforts of the wonderful befrienders - without whom the charity would not exist. Two befriender training courses were held this year in Dumfries and Stranraer with 16 new befrienders trained, most of whom have teen matched with a young person since their training date. The principal benefactors were Dumfries and Galloway Council, The HolywoTrl Trust and Bank of Scotland Foundation Programme, while additional funding was received from R S MacDonald Charitable Trust, The National Lottery, BBC Children in Need, Royal Caledonian Charitie5 TNst and Cash for Kids. The expenditu budget for the year wa5 Set at £224,665 Whea5 actual Spend came in at £186,829. The budget is reviewed at each Committee meeting, comparing budget to actual expenditure incurred. The mileage allowan is CurntlY set at 0.55p, to recognise the cUrnt cost of living crisis and the exptIonallY high fuel costs. FINANCIAL REVIEW The Project received core and development funding entitlement of £226,237 {2025: £202,196) with donations comprising of £38,158 (2025.. £7,394) of that totsl, relating to the year ended 31 March 2026. No fundraising events were held during the reporting period, with £7,939 {2025: £5,593) from investment income. Totsl income during the year was £234,251 (2025: £208,197). The total expenditure on raising fund5, charitable activities and governance wa5 £186,829 (2025.. £211,654). The charity therefore achieved a surplus of £47,422 (2025.. deficit of £3,457). Total reserves held at the year- end were £250,408 (2025- £202,986) of which £249,930 were unrestricted funds (2025.. £202,458) and £478 was restricted funds (2025.. £5281. RESERVES POLICY It is a requirement of our volunteers that they commit to a young person for a rIOd of at least six months. It is recognised that most relationships with our young pIe go on for approximately 12-18 months. For this reason, it was felt that our exit policy should cover a period of e1ve months to allow the matches to wind down and come to a satisfactory end and in a planned manner. 3 - SCIO Charity Number SC024562
DUMFRIES & GALLOWAY BEFRIENDING PROJECT TRusfEES' ANNUAL REPORT (conbnuedj YEAR ENDED 31 MARCH 2026 The Project recently carried out a costing exercise to determine what level of Strategic ReseNe would required should the Project need to dissolve. This is now set at £195,000 and this figure will enable the Project to exit from its seNice in the event of insufficient funding being forthcoming. The financial situation will be continually reviewed to take account of the prevailing economic situation. RISK MANAGEMENT AND REVIEW The Management Committee has considered the major risks to which the charity is exposed, and systems are established to mitigate those risks, including.. the establishment of systems and recommendations including procedures for authorisation of all transartions and pmjects. a regular VIeW of the risks which the charity may face. the implementation of artion5 designed to minimise any potential impact on the charity should any risks materialise. These procedures are periodically reviewed to ensure that they still meet the needs of the charty. INVEsfMENT sfRATEGY The Management Committee has considered the most appropriate policy for investing future funds and at present the 0ratIng funds are held in a Bank of Scotland current account, as well as interest bearing accounts with two other banks. The Management Committee review this strategy on a continual basis. PLANS FOR FUTURE PERIODS The Management Committee is satisffied at the progress of the Project, considering the challenges which a pericL1 dominated by the Covid-19 pandemic has brought about, with a solid track record behind it and funding for the next year in pla. The capacity of the Project has been increased to allow the management of 70 matches at any one time, and this target will be aimed at in an incremental basis. There is always a significant waiting list of young people which will be determined by the number of active befrienders and those on a break. Discussions continue, with the Local Authority, to secure core financial support longer than the current year to year arrangement. RESPONSIBILITIES OF THE MANAGEMENT commIEE The charity'5 tru5tee5 are responsible for preparing the Trustees Annual Report and the Financial Statements in accordan with applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102= The Financial Reporting Standard applicable in the UK and the Republic of Ireland (United Kingdom Generally Accepted Accounting Prattl1. The law applicable to charities in Scotland requires the Management Committee to prepare Financial Statements for each financial year which give a true and fair view of the sltuation of the charity and of the income and expenditure of the charity for that period. In preparing these financial ststements, the Management Committee are required to: select suitable accounting policies and then apply them consistently. observe the methods and principles in the applicable Charities SORP. make judgements and accounting estimates that are reasonable and prudent. stste whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial ststements. prepare the financial ststements on the going conrn basis unless it is inappropriate to presume that the charity will continue in business. 4 - SCIO Charity Number SC024562
DUMFRIES & GALLOWAY BEFRIENDING PROJECT TRusfEES' ANNUAL REPORT (conbnuedj YEAR ENDED 31 MARCH 2026 The Management Committee is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial ststements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the Constitution. The Management Committee is a150 responsible for safeguarding the aets of the charty and hence for taking reasonable steps for the prevention and detection of fraud and other Iegular1tie5. The trustees a responsible for the Maintenan and integrity of the charty and financial information included on the charity's website. Legislation in the United Kingdom governing the pparatIOn and dissemination of financial statements may differ from legisiation in other jurisdittions. INDEPENDENT EXAMINER Alison Welton Bsc FCA has been appointed as independent examiner for the ensuing year. Signed on behalf of the Management Committee. Gary Small G Small Chair 4 June 2026 5 - SCIO Charity Number SC024562
DUMFRIES & GALLOWAY BEFRIENDING PROJECT INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DUMFRIES & GALLOWAY BEFIUENDING PROJEcr YEAR ENDED 31 MARCH 2026 I report on the accounts of the charity for the year ended 31 March 2026 which are set out on pages 7 - 15. RESPEcrniE RESPONSIBILITIES OF TRUSTEES AND EXAMINER The charity's trustees are responsible for the preparation of the accounts in accordance with the temis of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(l) la) to Ic) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section H(1) Ic) of the Act and to stste whether particular matters have come to my attention. BASIS OF INDEPENDENT EXAMINER'S STATEMEI My examination is carried out in accordan 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 records. It also includes consideration of any unusual item5 or disclosures in the accounts and seek5 explanations from the trustees concerning any such matters. The procedure5 undertaken do not provide all the eviden that would be required in an audit, and consequenuy I do not exp$5 an audit opinion on the view given by the accounts. INDEPENDENT EXAMINER'S sfATEMENT In the course of my examination, no matter has come to my attention.. (l) which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordance with Sertion 44(1} (al of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not tEen met, or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. A.Welton Ali50n Welton BSC FC4 Independent Examiner David Allen 51 Newall Terra Dumfries DGI ILN 4 June 2026 6 - SCIO Charity Number SC024562
DUMFRIES & GALLQWAY BEFRIENDING PROJE STATEMENTOF FINANCLAL ACTIVMES YEAR ENDED 31 MARCH 2026 Unresknicted Restricted Funt1s Fund$ 2026 2026 Total Funds 2026 Total Funds 2025 INCOME tknnation5 and grants receivable Otherttsdino attiyities IThcne from investynents TOTAL INCOME 219,937 75 7.939 227 951 6,300 226,237 75 202,196 208 197 EXPENDMJRE Expenditvre on raising funds Expenditure [harItab tIvitieS (21.9431 158 536 180 79 (21,943) 124,1721 617 TOTAL EXPENDrruRE 186 29 211654 NEf MOVEMENT IN BJNDS 47 72 50 47 22 RECOt4CIUAT1014 OF FUNDS TOTAL FUNDS BROUGHT FORWARD TOTAL FiINDS CARRIED FORWARD 202N58 249.930 528 478 201986 250A08 206,443 The Ststwnent of Financlal Artlvltles Indudes all galns and Ie3 recnIS& In the year. All of the above arfV)unts relate to contlnulng attlvltltt. Unrestrfjcted Resirlcted Funds Funds 2025 2025 Total Funds 2025 Total Fund5 2024 INCOME Donatiorts and grants retrlvable Other trading tIvitieS ITrcne fr investments 154,696 47,500 20I196 408 231,470 303 TOTAL INCOME 160.697 208 197 234 034 EXPENDrruRE Expenditure on lSIng funds Expenditu on tharitabk attivltles TOTAL EXPENDrruRE (24,1721 136 626 160.798 (24,172) 187 21L654 118,9981 617 50.856 MOVEMENT IN FUNDS ioi 57 RECONCIUAT1014 OF FUNOS TOTAL FiINDS BROUGHT FORWARD TOTAL FUNDS CARRIED FORWARD 202.559 201458 3.884 528 206A43 201986 206,443 The note$ on pages 9 to 15 fomi part off these flnanclal statsmen 7- SCIO Charty NumberSC024562
DUMFRIES & GALLOWAY BEFRIENDING PROJECT BALANCE SHEET YEAR ENDED 31 MARCH 2026 Total Fynd$ 2026 Totsl Fund5 2025 FLYED ASSEfs Tangibk assets Invesunents io 1,126 85,018 1,927 85,018 CURRENT ASSErs Short Term knet Cash at Bank 853 135,188 188,024 LtABILrrtES Amounts falling due within one year li (23,7601 120,0001 NET CURRENT ASSETS TOTAL ASSEfs LE55 CURRENT LIABILrrIES 250,408 202,986 ASSETS THE FUNDS OF THE CHARrrY Unr*trirted income funds RLstrited inc(The fund5 TOTAL CHARITY FUNDS 13 13 249.930 478 250,408 202,458 528 202,986 These finantial statements were approvad and on behaof the Ccthmittee M 4 June 2026 Gary small G gnall Chair The notes on papes 9 to 15 forni part off these flnanc181 statemenl 8- SCIO Charty Number SOJ24562
DUMFRIES & GALLOWAY BEFRIENDING PROJECT NOTES TO THE FINANCtAL STATEME14TS YEAR ENDED 31 MARCH 2026 I ACCOUNTING POLICIES Bè$ls of acco¥ntfin9 and preparatlon These financial statements have been prepared in ac(llrdat wth Accounting and Reporbng by CharIb.. Statement of Recommended Pftttice applicable to chariti# preparlng their accounts in accordantt With the Finantial Reporbng Stsndard appli(able in the UK and Republic of Ireland IFRS 1021 leffeltive l January 20191- (Charity¥ SORP IFRS 10211 and the Financial Reporbng Standard applicabk in the UK and Repu4( of Ireland IFRS 1021, the Charitie5 and Trustee InvestrfEnt (Scotlandl Att 25 and the Charltles Accounts Ismdandl Regula¢5 2006 las amended). tmfrie5 & Galloway Befriending Projett mts thè definition of a publ benefit entity under FRS 102. The flnanclal stsrements have been prepared underthe hlsrorll 5t convention wich icems recogn at cost c tran5acbon value Un55 othentyise stated in the note5 to these accounts. The financial Statements are prepared In steding, whi(h is the funrtional currency of the entity- Netsry amounts In these financial statements are rounded tD thè nrest £. Going COnrn The trustees conslder that there are no materlal uncertainties atojt the chadty's abllity to continue as a gcdng concern. Judgernents and key 50urce5 of estirnation uncertainty The preparabon of the finandal atgnents requires manag4nent to makeludgements, eStIma and assumptlons that affeot the amounts reFKWted. These estimates and judgements are continualty rewevéed and are basd on experience and £ther fattots, indudino expettations of futu eventsthat a believed to be reasonaLle underthe clrcumstantrs. Artual rewlts may differ frorn these estlmates. Income recognlilon, dothatlon$ and grat)ts JI incijme Is recognised On the Iharity has entiuementto the income, there is sufficient certainty of retript and so it is prObae that the income will be recewed and the amunt of incune rèceivable can bè mÈasurÈd. IncottE from datio[b5 and gnts, itKluding capital gnts, is induded in I{[ne Ythen thése are reca¥ab, except as follows.. - when donor5 speiifythat donations and otants given to thp tharity must be used in future acmnting periods, the income deferred until those perfods. - when donors IMpe conditions Ythich tYet0 be fvlfilkd beftre the charity becomes entided to use such income, the Income Is deferred and not Induded In inCne until the preconditlons for use have been meL When donors specTh that donath)ns and grants, IndudlDg capy( grants, are for partlcular restrfcied purpose5, vthlch do notamount to wecOndon5 regarding entiUemenL this income Is induded In income of restritted funds hen recer¢atle. Fund accountin9 Unrestricted income funds comprlse those fvnds which may be used for any pu¢Se in furtherance of the tharitab objeLts. Unre5tiLtsd funds include d¥ignated futK15, vthere the Management Committee &their dscrebon have dlnIted funds for a specific puw05e. rthin the unre5trKted fund5 of the proiett, funds have been nated forthe fd10n9 specific purp05e'. Strategic r¥gve- for eXpWdire in the eventthatthere Is a cut in funding. The general fund con4sts of those funds whlch the project may use In the fvrth#antr of Its charycable cbleth¥es at the di5trebon of the Nanrfement Committee. Rerlrted funds represent grants 3nd donatlons whth have been for the purEw set out in n(e 13. The application of te funds re5trirted by the tetm5 of a special appeal, thE expre5S M5he5 Df the donor, the will of the teStar or the tems of the grant. 9- SCIO Charty Number SOJ24562
DuNFE$ & GALLQWAY BEFRIENDING PROJE NOTES TO THE FINANCIAL sfATEMEP4TS YEAR ENDED 31 MARCH 2026 Expendlture YecogDltlon bile5 are recogni5ed as expendthre as as there i% a leoal or tonstwtbve DLligation commitbno the tharity to the expenditure, it is wobable that Settment will be required and the amount of the OblatiOn can be measured rellably. Nl expendire is accojnted for on the acuuals basls and has been classlfled under headlngs that aggregate all costs reLtted to thè category. Irrecoverab VAT is charged against the category of rethrtes ewetbded for whith it was incurred. Overheads and support Costs have been alkthed between Ralgng Funds and Charirable AttfvltS#. Tre allocatlon Is based Dn Staff time and a prortiOn of the administration burden. The allocati{ of overhead and SUprt clts L5 analysed in the nrtes to the ts. Tem)Inati¢n ents do not provide an entlty With future economic beneffts therefore the tharity recogn5 these imtnediately a5 an expense in the Statement of Finanaa Acbvibe GovemarKe costs Sndude the costs attrIbUtab to the charfty's c(ThlanCe wlth constituth)nal and statutory requirernents, In£dIng Irependent exaMItion and costs of tsusw meetings. Pension costs The chaty has made arrangents wlth IndIOu4 penaon proderS ftr Sndlvldual pens1($ for stsff Ytho $h to make use Df the 0PPDrtuny. tribUtiOns payable to the pension schemes a tharged to the Statement of Financial Attivities in the period to whKh they relate. Flxed assets JI assets cosbng more than £250 are GlPitali5ed and all a55ets are vdued at historic cosL Oepreriation Depreciation is calculated to w[e off the cost of an asset, th the estimated re4dua value, over the usefijl ewnomic Ilft of that aet. Equipment and Cnputer 50ftware 25% Straht line Flnanrlal Instrumerts nancial assets and financial liabile8 a rnised Ythen d)arity beccth a party to the contrattual prowsK)ns of the Instrument. nanclal Ilabllltles are thsslfied acuydlng to the subsrantr of the contrattual arr3ngements entered Into. JI finantial assets and liabilities are initmlly recffjnised atranrt10Th linduding ttsnsa(bon costs). 2 D014ATIONSAND GRANTS RECEIVABLE Ut)restrlcted Furbds Restrlrted Totsl Fund$ Funds 2026 Total Funds 2025 IlonaUons Charities FOUation donabons Gifts, donations and Gift Aid 60 60 56D 38.158 38,158 7,394 Grants reivable Bank of 5coUand Foundation BBC Chlldren Need Cash for K$ D&G Couniil 5(Kial Work Grant Funding D&G n01 Covid Supwrt Nenral Heakn & Wdlbelng Fundlng DPAG CtyJntil- SummerGrant NH5 Dumfri&% & Galbway Holywood Trust R S MacDonald otableTrU5t Royal Caledonian Tru5L The Natial Lottery 50,000 5,000 1,300 69,306 5,000 1,300 10,0 1,50D 69,3 36,0 69,306 Ih50 1,813 1,650 1,823 40,000 16,000 3,000 3,646 42,3 16,0 16,0(KTr Total Donalions and grants 219,937 6,300 226,237 202,196 UKPresbytteddRestrKteyl Tot8ts..2024/25 154,696 202.196 io- sao Number SC024562
DUMFRIES & GALLOWAY BEFRIENDING PROJE NOTES TO THE FINANCIAL STATEMENTS YEAR ENOED 31 MARCH 2026 3 OTHER TRADING AcfiviTIES Unrestiicted Restiicted Fund$ Fund$ Total Funds 2026 Total Funds 2025 Other incomè 75 75 75 75 408 4D8 4 INCQME FROM INVWMENTS Unrestricted Restiicted Fut)ds Funds Total Funds 2026 Total Funds 2025 Bank intrtst receivable Un$trted&n&IRe5trreJ fotats.'2024/25 5 EXPENDITURE ori RAISING FufiDS UnrestriLted Restricted Fund5 Fund5 Total Funds 2026 Total Fund5 2025 staff Cogs- Wages and salaries Stsff C05ts- Empbys national insurance contribubot Staff Co#s- Penslon cos M(*or and travel costs Office Èxpenses- other 17,987 278 IM27 416 35 21,943 17.987 278 1,827 416 19,454 8C4 1,661 565 Unrestrti£QandRetythYl Totsts..2Q24/25 24,172 Purchases have bew allc(ated on a dlrect bass. Staff costs and others wsts have been alk(ated on the basls of time and usage. 6 EXPENDITIJRE 014 CHARrrABLE AcfivmES BY FUND TYPE Unrestricted Restricted Funds Funds Total Funds 2026 Total Fund5 2025 Charttable acUvltle$ Direttly Allotated Stsff cO- Wage5 and salarie5 Stsff C05ts- Empbyer's natlonal Insurance contrfbutyon5 Stsff Costs- Pension costs VolunteErewen5e5 and costs 5&629 799 5.243 17,788 75,459 51,629 799 5,243 24,138 81,809 r2,637 3,001 6,20D 29,642 111,480 6,350 6.350 11- Scto tharity Number SC024562
DUMFRIES &GALLOWAY BEFRIENDING PROJEcr NOTES TO THE FINANCIAL STATEMENTS YEIR ENDED 31 MARCH 2026 6 EXPENDITURE 014 CHARITABLE ACTIVITIES BY FUNDTYPE- thhiihued ilnrestricted Restrtrted Funds Funds Total Funds 2026 Total Funds 2025 Supportcosts Stsff Co#s- Wage5 and salarie5 Stsff Co&s- Empbyer's national Insurance contribubon5 Stsff Costs- Penslon costs E5tabli5hment- RenL water rate5 and eneryy Establi5hment- itwran Motor and travel costs Profes51al- accountsncy fee5 orritr exrens- tephoneS Offlce expenses- other Depreciabon Pronmrtional and recruittnent co#s Volunreer and staff rralning 4¥115 652 4,277 16,107 1.475 166 ¥282 856 7h8Z I0 42,115 652 4,277 16,107 1.475 2,166 2,282 856 32,756 1,354 2,796 16,3 1,685 3,055 1,494 2,802 9,146 1,26D 561 7,482 1,000 862 909 80,183 909 80,183 n,4 Governance Costs Independent e%amlner's fee Costs of trustee tneebngs and knnual General Meeting U80 614 894 2,280 614 2,894 1,980 613 2,593 Total 158,536 6,350 164,886 187,482 UnrestrfCtsd8ndReStrk fotats.'2024/25 IAS,626 50,856 staff c05ts have bew alk¢ated on the basis of time spent and other costs have been alloc3ted on a dirett basis 7 EXPENDITURE ON CHARITABLE AcfIvrnES BY Arnvrry TYPE Chariiable Attivities Total Funds 2026 Total Fund5 2025 Charltabk actkvyc 164M6 164,886 187,482 NET IEXPENDLTURE)I INCOME 2026 2025 Thi5 Is ated after (harying.. ContributK>ns to staff PWSK)ns Depreciatyon Independent examiner'5 fee5 11,347 I,ooo 2,280 10,657 1,26tTr 1,980 12- Scto Charity Number SC024562
DUMFRIES & GALLOWAY BEFRIENDING PROJECT NOTES TO THE FINANCtAL STATEME14TS YEAR ENDED 31 MARCH 2026 9 ANALYSIS OF STAFF COSTS 2026 2025 w£5 and 5alariLs Social securty costs Other PWSK)n costs 111,731 1.729 11,347 124,846 5,159 10,657 Partlculhts of employees The average head count of employee5 during the year w35 35 fdl0ws'. 2026 Number 2025 Number Proiert rnanager Volunteercoordin&o Admlnlstr8tl¥e asswants No p10yee recaved remuneration of more than £SO,000 during the year, or in the previous year. Pension costs are allotated to acbthÈS in proporbon to the rdatsd aaffing costs incurred are ch3rged io the relevant fund. The Management Committee who are the truths did not receive any wnuneration or the re-imbursement of any ewenses during the year. No related paty transartions w¥e undertaken during the year. 10 TANGIBLE FIXED ASSETS Equipment and computersoftware cosr At 1st Apnl 2025 Addthons At 31 Narth 2026 8,774 200 DEPRECIATION At 1st Apnl 2025 Charge for the year At 31 Narih 2026 6,847 7,847 NET BOOK VALUE At 31 Narih 2026 1,126 At 31 Marth 2025 11 ANALYSIS OF CURRENT LIABIUTIES 2026 2025 othwcr<or5 23.760 20,Q 13. Scto Iharity Number SCQ24562
DUMFRIES & GALLOWAY BEFRIENDING PROJECT NOTES TO THE FINANCtAL STATEME14TS YEAR ENDED 31 MARCH 2026 12 PENSIONS The Project has made aangernts wlth Indlvldual penslon pro¥Ide for IndFvldual pwslons for those staff wlsh to avail themsdve5 ofthis opportunity. The assets of th&se heM£S are held SepatelY fr[ those of the Proie(L in Independenty administered fund& The pension cost d)arge for the year represents CtributIonS paid to the various providets by the Prolett and amounted to £11,34712025'. £10,657). 13 ANALYSIS OF CHARrrABLE FUNDS Balance at 0110412025 Income ExpÈhditure Trahsfers 3110312026 Unrestricted General Funds Straregic r9ve 90,636 111,822 202,458 220.012 7.939 227,951 1180,479) 130,169 119,761 249 930 1180,479) Restri(tr The HotywoodTrust - Dlscrebonary Fund BBC Children in Need Cash for K5 528 1501 478 1,3LKI 6,300 528 16,3501 478 202 986 234 251 186 829 250 408 Re5trirted fundswere received forthe puwe of fr(Th The H0tyYd Trust.. -The Discretionary Fund 15 used for the young peop supwrted by the Proiert - The fund5 re(eived frn Cash for K5 were for Chri5tma5 voucher5 -Tre funds retrlved frtyn BBC thlldren in Need was for athe$ thIn the project as well as Staff larIeS 14- Scto tharity Number SC024562
DUMFRIES & GALLOWAY BEFRIENDING PROJECT NOTES TO THE FINANCtAL STATEME14TS YEAR ENDED 31 MARCH 2026 13 ANALYSIS OF CHARITABLE FUNDS {CQNTINUED) Balance at 0110412024 Fund6 3110312025 Income Expenditure Transfers ilnrestrirted Gen1 Funds strateglc 96,330 106 229 202,559 155,104 1160,7981 90,636 111822 202 458 160,697 1160,7981 Restricted The HOwo0d Trust - DiscreDon8ry Fund BBC Children in Need Cash for Kids D&G Council SupEwyt NIH & welllg 578 1501 Iio,OODI 528 10,0 1,5LKI 36,0 136,0001 528 208.197 211 654 202 986 14 ANALYSIS OF ASSETS BETWEEN CHARITABLE FUND5 2016 Tangible FIX assets Investrnents Current Assets Llabllltles Total Unrestritted Income fvnds Restrlrted funds Total Funds 1,126 85,018 187,546 478 188 024 123,7601 249,930 478 250 408 ANALYSIS OF A55ETS BEfwEEN CHARITABLE FUNDS 2025 Tangible Flxed assets Investrnents Current Assets Lfjabllltlas Total Unrestricted Income fvnds Restrlrted funds Tthal Funds 1,927 85,018 135,513 528 120,0001 202,458 528 202 986 The fdlowng page5 do frn part ofthe financial 5tatettbEnts v1hh are the subiett of the Independent Examinerfs report. 15- SCIO thatity Number SC024562