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
Inde￿ndent 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
He￿n 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 Se￿iceS, 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 r￿1Ve5 the minutes of meetings for the last year, a copy of the most
re￿nt 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 Whe￿a5 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 Cur￿ntlY set at 0.55p, to recognise the cUr￿nt cost of living crisis and the ex￿ptIonallY
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 0￿ratIng 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 commI￿EE
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 Prattl￿1.
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 con￿rn 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 a￿ets of the charty and hence for taking reasonable steps
for the prevention and detection of fraud and other I￿egular1tie5.
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 p￿paratIOn 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
IThc￿ne 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 I￿e3 rec￿nIS& 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
ITrc￿ne 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 beha￿of 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$ls of acco¥ntfin9 and preparatlon
These financial statements have been prepared in ac(llrdat￿ wth Accounting and Reporbng by CharIb￿.. Statement of
Recommended Pftttice applicable to chariti# preparlng their accounts in accordantt With the Finantial Reporbng
Stsndard appli(able in the UK and Republic of Ireland IFRS 1021 leffeltive l January 20191- (Charity¥ SORP IFRS 10211
and the Financial Reporbng Standard applicabk in the UK and Repu￿4( of Ireland IFRS 1021, the Charitie5 and Trustee
InvestrfEnt (Scotlandl Att 2￿5 and the Charltles Accounts Ismdandl Regula￿¢￿5 2006 las amended).
t￿mfrie5 & Galloway Befriending Projett m*ts thè definition of a publ￿ benefit entity under FRS 102.
The flnanclal stsrements have been prepared underthe hlsrorl￿l ￿5t convention wich icems recogn￿￿ at cost c
tran5acbon value Un￿55 othentyise stated in the note5 to these accounts.
The financial Statements are prepared In steding, whi(h is the funrtional currency of the entity- N￿etsry amounts In
these financial statements are rounded tD thè n￿rest £.
Going COn￿rn
The trustees conslder that there are no materlal uncertainties atojt the chadty's abllity to continue as a gcdng concern.
Judgernents and key 50urce5 of estirnation uncertainty
The preparabon of the finandal *atgnents requires manag4nent to makeludgements, eStIma￿ and assumptlons
that affeot the amounts reFKWted. These estimates and judgements are continualty rewevéed and are basd on
experience and £ther fattots, indudino expettations of futu￿ eventsthat a￿ believed to be reasonaLle underthe
clrcumstantrs. Artual rewlts may differ frorn these estlmates.
Income recognlilon, dothatlon$ and grat)ts
JI incijme Is recognised On￿ the Iharity has entiuementto the income, there is sufficient certainty of retript and so it is
prOba￿e that the income will be recewed and the amunt of incune rèceivable can bè mÈasurÈd.
IncottE from d￿atio[b5 and g￿nts, itKluding capital g￿nts, 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 IMp￿e conditions Ythich t￿Yet0 be fvlfilkd beftre the charity becomes entided to use such income,
the Income Is deferred and not Induded In inC￿ne 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 wecOnd￿￿on5 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
d￿l￿nIted funds for a specific puw05e.
rthin the unre5trKted fund5 of the proiett, funds have been ￿￿nated forthe fd10￿n9 specific purp05e'.
Strategic r¥gve- for eXpWdi￿re 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.
Re*rlrted funds represent grants 3nd donatlons whth have been for the purEw set out in n(*e 13. The
application of t￿e funds ￿ re5trirted by the tetm5 of a special appeal, thE expre5S M5he5 Df the donor, the will of the
teSta￿r or the tems of the grant.
9- SCIO Charty Number SOJ24562

DuNF￿E$ & GALLQWAY BEFRIENDING PROJE
NOTES TO THE FINANCIAL sfATEMEP4TS
YEAR ENDED 31 MARCH 2026
Expendlture YecogDltlon
bil￿e5 are recogni5ed as expendthre as as there i% a leoal or tonstwtbve DLligation commitbno the tharity
to the expenditure, it is wobable that Sett￿ment will be required and the amount of the Obl￿atiOn can be measured
rellably. Nl expendi￿re 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 pro￿rtiOn of the administration burden. The allocati{￿ of overhead and SUp￿rt cl￿ts L5 analysed in
the nrtes to the ￿￿￿ts.
Tem)Inati¢n ￿￿￿ents do not provide an entlty With future economic beneffts therefore the tharity recogn￿5 these
imtnediately a5 an expense in the Statement of Finanaa Acbvibe
GovemarKe costs Sndude the costs attrIbUtab￿ to the charfty's c(Th￿lanCe wlth constituth)nal and statutory requirernents,
In£￿dIng Ir￿ependent exaMI￿tion and costs of tsusw meetings.
Pension costs
The cha￿ty has made arrang￿ents wlth IndI￿Ou4 penaon pro￿derS ftr Sndlvldual pens1(￿$ for stsff Ytho ￿$h to make
use Df the 0PPDrtun￿y. ￿tribUtiOns payable to the pension schemes a￿ tharged to the Statement of Financial Attivities
in the period to whKh they relate.
Flxed assets
JI assets cosbng more than £250 are GlPitali5ed and all a55ets are vdued at historic cosL
Oepreriation
Depreciation is calculated to w[￿e off the cost of an asset, th the estimated re4dua value, over the usefijl ewnomic Ilft
of that a￿et.
Equipment and C￿nputer 50ftware
25% Stra￿ht line
Flnanrlal Instrumerts
nancial assets and financial liabil￿e8 a￿ r￿nised Ythen d)arity beccth* a party to the contrattual prowsK)ns of
the Instrument.
nanclal Ilabllltles are thsslfied acuydlng to the subsrantr of the contrattual arr3ngements entered Into.
JI finantial assets and liabilities are initmlly recffjnised a￿tran￿rt10Th linduding ttsnsa(bon costs).
2 D014ATIONSAND GRANTS RECEIVABLE
Ut)restrlcted
Furbds
Restrlrted Totsl Fund$
Funds
2026
Total Funds
2025
IlonaUons
Charities FOU￿ation donabons
Gifts, donations and Gift Aid
60
60
56D
38.158
38,158
7,394
Grants r*eivable
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 ￿o￿tableTrU5t
Royal Caledonian Tru5L
The Nati￿al 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
UKPresbytted￿dRestrKteyl 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 int*rtst receivable
Un￿$tr￿ted&n&IRe5tr￿reJ fotats.'2024/25
5 EXPENDITURE ori RAISING FufiDS
UnrestriLted Restricted
Fund5
Fund5
Total Funds
2026
Total Fund5
2025
staff Cogs- Wages and salaries
Stsff C05ts- Empby*s national insurance contribubot
Staff Co#s- Penslon cos
M(*or and travel costs
Office Èxpenses- other
17,987
278
IM27
416
35
21,943
17.987
278
1,827
416
19,454
8C4
1,661
565
Unrestrti£QandRetythYl Totsts..2Q24/25
24,172
Purchases have bew allc(ated on a dlrect bass. Staff costs and others wsts have been alk(ated on the basls of
time and usage.
6 EXPENDITIJRE 014 CHARrrABLE AcfivmES BY FUND TYPE
Unrestricted Restricted
Funds
Funds
Total Funds
2026
Total Fund5
2025
Charttable acUvltle$
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
Profes51￿al- accountsncy fee5
orritr exren*s- te￿phoneS
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
I￿0
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&ltor5
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 a￿ang￿ernts 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 Sepa￿telY fr[￿ those of the Proie(L in Independenty
administered fund& The pension cost d)arge for the year represents C￿tributIonS 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 r￿9ve
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 K￿5
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 H0tyY￿d Trust..
-The Discretionary Fund 15 used for the young peop￿ supwrted by the Proiert
- The fund5 re(eived fr￿n Cash for K￿5 were for Chri5tma5 voucher5
-Tre funds retrlved frtyn BBC thlldren in Need was for a￿￿the$ ￿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
Gen￿1 Funds
strateglc
96,330
106 229
202,559
155,104
1160,7981
90,636
111822
202 458
160,697
1160,7981
Restricted
The HO￿wo0d Trust
- DiscreDon8ry Fund
BBC Children in Need
Cash for Kids
D&G Council SupEwyt NIH & well￿l￿g
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 f￿rn part ofthe financial 5tatettbEnts v1h￿h are the subiett of the
Independent Examinerfs report.
15- SCIO thatity Number SC024562