Charity registration number SC025325 (Scotlandl
DUMFRIES TOY LIBRARY
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

DUMFRIES TOY LIBRARY
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
IAppointed 24 May 20241
(Appointed 27 May 20241
(Appointed 27 May 20241
Charity number (Scotlandl
5C025325
Prlnclpal address
Childrens Services Centre
l George Slreet
Dumlries
DGI IEA
Reglstered office
Childrcns Services Centre
l Gporge Street
Dumlries
DGI IEA
Independent examlner

DUMFRIES TOY LIBRARY
CONTENTS
Page
Tru5tee5' report
Independent examiner'5 report
Statement of financial actt"vitie5
Balance sheet
Notes to the financial statements
6-12

DUMFRIES TOY LIBRARY
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and h'nancial statements for the year ended 31 March 2025.
The h"nancial statements have been prepared in accordance with the accountrng policie5 set out In note I to the fi'nancial
statements and comply with the charity's governing document. the Charittes and Trustee Investment (Scotlandl Act 2C(J5. the
Charities Accounts (Scotlandl Regulaborns 2006 las amended) and 'Accounting and Reporting by CharitEs: Statemerbt of
Recommended practt.ce applicable lo charities Preparing their account5 In accordance with ihe FinancBI Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021"13s amended for accounting periods commencing from l January 20161
Oblertlves and artivitles
The charity's obiectrves are the advancement of early educats'on and wellbeing. There has been no change in these objeth'ves
durin8 the year.
The Charity plan5 to continue in the advancement of educatr.on and health by working in partnership with the local authority
to deliver the curriculum of excellence.
Public benefi'r
The tru5tee5 have paid due regard to guidance issued by the Charity Commission in deciding what activitt'es the charity should
undertake.
Achlevement5 and performance
5ignificont actp"vities ond cchievements against objects'ves
The organisation has acquired a new lease for the use of the whole building l George street which is a significant expansion of
our accommodation. Playworks intends to build on services we offer in regard to Early learning and thildcare. We will explore
asset transfer of the building from present owners Dumfrie5 and Galloway council, in order for ihe o)mmunity to have more
control over services delivered in the future.
our Early Learning and Childcare Manager has left to pvrsue a different career parh We are pleased to have
IL'LI uILL,d ￿11 who is highly experienced and qualifi.ed. This is a significani change in senior managemeni.
Financial revlew
The Charity continued in the advancement of education and health durin8 the year and had a defi'cit of funds of £18,789 for
the year ended 31st March 2025
Reserves poliry
It is the policy of the charity that unrestricted fund5 which have not been designated for a specifi.c use should be maintained at
a level equivalent to between three and SIK month's expenditure. The trustees consider that reserves at this level will ensure
that, in the event of a significant drop in funding, they will be able to conttnue the charitws current acn'vities while
Consideration 15 given to way5 in which additronal funds may be raised. This level of reserves has been maintained thrDU8hout
the year.
Mojor risks
The trustees have assessed the major risks to which the charity is eKposed, and are satt"sh'ed that system5 ale in place to
mitt.gate exposure to the major risks.

DUMFRIES TOY LIBRARY
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Structure, governance and management
Thp tVllStpp£ who sprved diiriDy the
¢!ar and up to the date of signature of the h'nancial statements were-
(Resigned 27 May 20241
IRe5igned 27 May 20241
(Resigned 27 May 20241
(Resigned 27 May 2024
(Resigned 27 May 20241
(Resigned 27 May 20241
IResigned 27 May 20241
IAppointed 24 May 20241
IAppointed 27 May 20241
(Appointed 27 May 2024)
Recruitment ond t7ppointmenl of tfU5tees
None of the trustees has any benefi'cial Interest In the charity.
The trustees, report wa5 approved by the Board of Trustee5.
Date..

DUMFRIES TOY LIBRARY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF DUMFRIES TOY LIBRARY
I report on the h'nancial statement5 of the charity for the year ended 31 March 2025, which are set out on pages 4 to 12.
Respective responsibilitie5 of trustee5 and examlner
The charity's trustees are responsible for the preparation of the financial statements in accordance with the terms of the
Charities and Trustee Investment Iscotlandl Act 2005 and the Charities Account5 Iscotlandl Regulabtns 2006. The charity
trustees consider that the audit requirement of Regulation IOllllaFlcl of the Charities Accounts (Scotlandl Regulattons 2￿6
does not apply.
It is my responsibility to examine the fi'nancial stalement5 as required under section 44{Illcl of the charitr.es and Trustee
Investment IScot13ndl Act 2005 and to state whether path'cular matters have come to my attention.
Basis of independent examiner's statement
My examination is carried out in accordance with Regulation I l of the Charikn'es Accounts (Scotlandl Regulatr"ons 21)06. An
examination includes a review of the accounting records kept by the charity and a comparison of the h'nancial statements
presented with those records. It also includes consideration of any unusual items or disclosures in the h"nancial statements,
and seeking cxplanations f rom the irustees tonterning any suth matters. Thc procedure5 undertaken do not provide all the
evidence that would be required in an audit and consequently I do not express an audit opinion on view given by the
financial statements.
Independent examlner's statement
In Ihe course of my examination, no matter has come to my attenn'on
which gives me reasonable cause to believe that in any material respect the requiTernent5'.
to keep accountrng records In accordance with Secknon 441 Illal of the Charities and Trustee Investment {Scotlandl
Act 2005 and Regulatyon 4 of the Charitres Accounts (Scotlandl Regulations 2006. and
to prepare fi.nancial statements which accord with the accounhng records and comply with Regulation 8 of the
Charitr"e5 Accounls (Scotlandl Regulatron5 2006
have not been met, or
2. to which. in my opinion. attenth'on should be drawn in order to enable a proper understanding of the hnancial statements to
be reached.
Date..

DUMFRIES TOY LIBRARY
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestrirted
Unrestricttd
fuN15
2014
funds
2025
Notes
Income from:
Donations and legacies
187,819
255.8
Total Income
187,819
255,8
Expenditure on:
Charitable actrvitres
206.608
195,1
Total expenditure
206,608
195,191
Net incomellexpend1tu￿) and movement in funds
118,7891
60,6$1
Reconciliation of lund5".
Fund balances at l April 2024
231,631
170.910
Fund balances at 31 March 2025
212,842
231,6
The statement of fi'nancial activities includes all gains and 105ses recognised in the year. All I￿orne and expenditure derive
from contsnuing activitr"es.

DUMFRIES TOY LIBRARY
BALANCE SHEET
ASAT31 MARCH 2025
2025
2024
Flxed assets
Tangible assets
io
6.148
7,440
Current assets
Debtors
Cash at bank and in hand
li
2,021
222.547
207,036
207.09S
14021
224.568
13771
Creditors: arnounts lalling due within one year
12
Net turrent assets
206,694
224.191
Total assets le55 curvent liabilities
212,842
231.631
The lunds of the charity
UnrestTlCted fund5
14
212.842
231.631
212.842
231.631
The hnanci31 statements were approved by the trustee5 on .

DUMFRIES TOY LIBRARY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcles
Charity informatlon
Dumfries Toy Library 15 an unincorporated Scottish Charity registered with the offi.ce of the Scothsh Charity Regula
under SC025325.
1.1 Accountlng conventlon
The fi'nancial 5tatemenls have been prepared in accordance with the charity's governing document. the Charities a
Trustee Investment (Scotlandl Act 2005. the Chariil'es Accounts (Scotlandl Regulatr"ons 2006 las amended) a*d
"Accountr'ng and Reporting by Charitr'es.. Statement of Recommended Practr"ce applicable to £haritr"es preparing th¢ir
accounts in accordance with the Financial Reportr"ng Standard applicable ill the UK and Republic of I￿land IFRS Ic¢)
leffectr've l January 20191" The charity is a Public Benefi't Entity as defi'ned by FR5 102.
The charity has taken advantage of the provision5 in the SORP for charities applying FRS 102 Update 8ulletr"n I not to
prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reportsl Regulan'ons 2008 only to the extebt
required to provide a true and fair view. This departure has involved following the Statement of Recommended Prac
for charities applying FR5 102 rather than the version of the Statement of Recommended Practr'ce whith is referred to
the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functr.onal currency of the charity. Monetary amounts
these h'nancial statemen15 are rounded to the nearest £.
The fi.nancial statements have been prepared under the historical cost conventr'on, Imodilied to indude the revaluats'ln
of freehold propertses and lo include investment properties and certain h'nancial instruments at fair valuel. The princi
accountr'n8 policies adopted are set out below.
1.2 Going concern
At the time of approving the fi'nancial statement5, the trustees have a reasonable expectation that the charity hls
adequate resources lo continue in operats'onal existence for the foreseeable future. Thus the trustees continue to adopt
the going concern basis of accountr'ng in preparing the fi.nancial statements.
1.3 Charltable funds
Unrestricted funds are available for use at the discretr.on of the trustees in furtherance of their charitable objectr"ves.
Restricted funds are subject to specih'c conditions by donors or grantors as to how they may be used. The purposes add
uses of the restricted funds are set out in the notes to the linancial statements.
Endowment fund5 are subject to specih'c conditr.ons by donor5 that the capital must be maintained by the charity.
1.4 Income
Income is recognised when the charity 15 legally entrtled to it after any performance conditrons have been met, t
amounts can be measured reliably. and it is probable that income will be received.
Cash donations are recogni5ed on receipt. Other donation5 are recognised once the charity has been notified of tF*
donatr'on, unless performance conditions require deferral of the amount. Income tax recoverable in relation ts)
donations received under Gift Aid or deeds of covenant is recognised at the ts'me of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notr'fied of an impending distribution, t
amount is known, and receipt is expected. If the amount Is not known. the legacy is treated as a contr"ngent a55et.

DUMFRIES TOY LIBRARY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountin8 pollties
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a le831 or constructive obligation to transfer economic beneh'i to a third party, r(
is probable that a transfer of economic beneh'ts will be required in settlement, and the amount of the obligation can be
measured reliably.
Expenditure is classifi.ed by actr'vity. The costs of each actr.vity are made up ol the total of dircft costs and shared costs,
including support costs involved in undertaking each acts'vity. Direct cosis attributable to a single acb'vity are allocated
directly to that activity. Shared c05t5 which contribute to more than one activity and sUPPOrt cosls which are not
attributable to a single actr'vity are apportroned between those achvitr.es on a basis consistent with the use of resources.
Cenlral staff costs are allocated on the basis of tr.me spent. and depreciah'on charBes are allocated on the portion of the
asset's use.
1.6 Tanglble fixed assets
Tangible hxed 3sse15 are initially measured at cost and subsequently measured at cost or valuation, net of depreciatt'on
and any Impairment losses.
Depreciats'on is recognised so as to write off the cost or valuation of assets less their residual values over their useful
lives on the following bases..
Fixtures and h'th'ngs
20% Reducing Balance
The gain or1055 arising on the disposal of an asset is determined as the difference between the sale proceeds and the
carrying value of the asset, and is recognised in the statement of fi'nancial actr'vities.
1.7 Impalrnient of flxed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible a55ets to determine whether there
Is any indicatron thal those assets have suffered an impairment loss. If any such indicatron exisls, the recoverable
amovnt of the asset is estr"mated in order to determine the extent of the impairment loss lif anyl.
1.8 Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments
with original maturities of three months or les5, and bank overdrafts. Bank overdrafts are shown within borrowings in
current liabilities.
1.9 Financlal instruments
The charity ha5 elected to apply the provi510n5 of Section 11 'Basic Financial Instrvments, and Section 12 '0ther
Finoncial Instrument5 Issues, of FRS 102 to all of its h'nancial instruments.
Financial instruments are recognised in the charity's balance Sheet when the charity becomes Party to the tontractual
provisions of the instrument.
Financial assets and li3bilitt.es are offset. with the net amounts presented in the financial statements. when there is a
legally enforceable right to set off the recognised amounts and there is an intents'on to settle on a net basis or to realise
the asset and settle the liability simultaneou51v.

DUMFRIES TOY LIBRARY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
{Continue
805icfinoncial 05sets
Basic h"nancial assets, which include debtors and cash and bank balances, are initially measured a transath.on pri
Including transaction costs and are subsequently carried at amorh.sed cost using the effectr.ve interest method unle
the arrangement constr"tutes a fi'nancing transacts'on. where the transaction is measured at the presert value of t
future receipt5 discounted at a market rate of Interest. Financial assets classified as receivable wthin one year are n
amorb5ed.
8osicfinonciol liobilities
Basic fi.nancial liabilines. including creditors and bank loans are initially recognised at transaction price unles5 t
arrangement consts'tutes a financing transacb"on, where the debt instrument is measured at the pre5ert value of t
future payments discounted at a market rate of interest. Financial liabilitr.es classifi.ed as payable within one year are n
amortised.
Debt instruments are subsequently carried at amortised cost, using the effethve interest rate method.
Trade creditors are obligatr.ons to pay for goods or services that have been acquired in the ordinary course of operatio
from suppliers. Amounts payable are classih.ed as current liabilitses If payment is due within c￿e year or less. If not, th
are presented as non-current liabilities. Trade creditors are recognised inits.ally at transactr.on price and subsequent
measured at amortised tost using the effectr.ve interest method.
Derecognition olfinanciol liobilities
Financial liabilitie5 are derecognised when the chariws contractual obligations expire or are discharged or cancelled.
Critical accounting estimates and judgements
In the applicats.on of the charity's accountt.ng policie5. the trustees are required to make judgements. esb'mates a
assumpts'on5 about the carryin8 amount of assets and liabilitr.es that are not readily apparent from other sources. T
estr'mates and associated 3ssumptions are based on historical experience and other factors that are considered to
relevant. Actual results may differ from these estt"mates.
The estimates and underlying assumptr.ons are reviewed on an ongoing basis. Revisions to accounbng estimates a
recognised in the period in which the estrmate is revised where the revision affects only that pericd, or in the period
the revision and future periods where the fevision affects both current and future periods.
Income
Unrestricted
funds
Tot
2025
202
Pre school funding
Grant5 received
185,819
2,000
251,54
187,819
255,84

DUMFRIES TOY LIBRARY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expenditufe on charitable actsvities
Unrestricted
Unrestrided
2025
2024
Direct cost5
Staff costs
Depreciatt"on and impairment
Toys, books and resource5
Repairs and renewals
Rent
162.592
1,537
4,126
5,368
18.094
8.568
195
159.029
1,860
4.760
3.457
15,450
2,705
179
Telephone
Water
Insurance
Sundry expenses
Vouchers
1.949
759
957
1.124
4,31YJ
396
1,950
426
Accowtancy
Training
1.044
974
206,608
195,191
Analysis by tund
Unrestricted funds
206.608
195.191
Net movernent in funds
2025
2024
The net movement in funds is staled after chargingllcreditingl-
Fees payable for the independent examinatt.on of the charity's financial statements
Depreciatr"on of owned tangible h.xed assets
402
396
1.860
1,537
Trustees
None of the trustees lor any persons connected with them) received any remuneration or benefits from the charity
during the year.

DUMFRIES TOY LIBRARY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR EnlDED 31 MARCH 2025
Employees
Number of employees
The average monthly number of ernployees during the year was..
2025
Number
2014
Number
li
Employment costs
2025
2014
Wages and salaries
Health & safety costs
Other pen510n costs
153,392
3,236
5.964
149,5
2.925
6,546
162,592
159,019
Retirement benefit schemes
2025
20*4
Defined contribution schemes
Charge to profit or loss in respect of defined contribution scheme5
5,964
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme a
held Separately from those of the charity in an independently administered fulld.
Taxation
The charity is exempt from taxation on it5 activitie5 because all its income is applied for charitable purpo5e5.
10-

DUMFRIES TOY LIBRARY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
10 Tangible fixed assets
Flxtur*s and
fittln8s
Cost
At l April 2024
Additions
9.751
245
At 31 March 202S
9,996
Oepreciation and irnpairment
At l April 2024
Depreciation charged in the year
2,311
1,537
At 31 March 2025
3,848
Carrying amount
At 31 March 2025
6,148
At 31 March 2024
7,440
li
Debtors
2025
ZOZ4
Amounts falling due withSn one year=
Other debtor5
60
2.021
12
Creditors.. amounts falling due wlthin one year
2025
2024
Accruals and deferred income
402
377
13
Related party transactlons
There were no disclosable related party transactions during the year12024- none).
11

DUMFRIES TOY LIBRARY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
14
Un￿strIrted funds
The unrestricted funds of the charity comprise the unempended balances of donations and grants which are not subied
to specifi'c conditions by donors ènd grantors as to how they may be used. These include designated funds which have
been Set aside out of unrestricted funds by the trustees for specific purposes.
At l Aprll 2024
Incomlni
reSou￿e5
Re50urce5
expended
At 31 Marth
2015
General funds
231.631
187,819
1206,6081
212,8
Previous year:
Ai i April 2023
Incoming
resources
Resources
expended
At 31 Mar¢h
2014
General funds
170.980
255,842
1195,1911
231,6
12-