Charity reglstratlon number5C031616 (Scotland)
EASTRIGGS AND GRETNA HERITAGE GROUP ISCIO)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

EASTRIGGS AND GRETNA HERITAGE GROUP (SCIOI
LEGAL AND ADMINISTRATIVE INFORMATION
Trustee5
l*¥)pointed Iluly 20241
Charfty numbor ts¢otl•ndl
SC03161S
Princlpil address
Thè Oèvll's PorriOJe Mus#uM
Annan Road
Eastri885
D612 SIF
Indep•ndent q¥amln•r

EASTRIGGS AND GRETNA HERITAGE GROUP {SCIO}
cor+JTENTS
Trustees, Teptsrt
lndependqnt £xamlTher'$ report
Statemènt of fiTh?nclal a¢￿VItieS
Staternent of flnanclal posI￿n
Notas to the financlal staternents
7-17

EASTRIGGS AND GREfNA HERITAGE GROUP {SCIO}
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present their annual report and Anancl315tstement5 for the yearended 31 Detember 2024.
The financlal statements have been prepared In aEcofdance wlth the aCco￿nI6n8 policies $et out Sn note I to the financial
statement5 and comply wlth the charlty's governing do¢umEnt, the Charltles and Tru5te2 Investment IScDtlandl Att 2005, the
Charthes Accounts Iscotlandl fiegulations 2CQ6, FRS 102 "The Flnaficlal Reporting Standard appIl￿ble In the UK and Republic
of Ireland and the Charltfe5 SORP"Accounting and Reporknng by Charlile5'. Statement of Recomrrended Practice appl[￿ble io
charlties Prepa￿ng thelr accounts in aryordance wlth the Flnancial Reporting Standard applicable in the UK and Republlc ol
Irel8nd IFR5 1021"
Oblétlives ond actlvltt
The charity'5 object Is the advancemènt of educa￿0Th of the 8eneral public, wlthout dlsdncfjon of sex oi of polltical, ￿lIgiouS
or other oplnion5, by the provlsion of an exhlbltion 8nd permanent recorij In the forrn of 3 museum and vlsitor attrac￿On
compr151n6 the exisring Collection together wkh such other oblects, speclfflens or collection$ as may from tfme to tlme be
coulred to ￿lebrate the herlt)8e ol Eastrlg85 and Gretna.
The trustees have pard due regard to guldance Issued by the Offite of the Scothsh Ch¥rlty Re8ulator In decldlThg what acdvlyes
the charlty should undÈrtake.
We run the Devll's Porrld8e Museurn whlch 1$ now op2n 7 days per week for the whole year, apart from a short wlnter break.
Wlthln the museum wg provlde actfvld•5 for school Child￿n, both through organlsed sGhool vlslts and an after school club.
We also ha￿ an over 60$ club which Meet5 fortnl8htly and are provlding fa£511tfe5 for community groups and lotal busines5e5
for Mee￿ng5 and varlous actSv11185. We are worklng towavd5 3 pro8rommE ol comrnunlty learnln¥ and actlv5ty. We also
provlde a sBrvlce for people dolng research for a myrlad ol purposes.
Outslde the museum we work wlth a number ol comrnunlty and external org8nlsatton5 to celebrate ond commemorate our
rfch helitage. We have worked wlth Comrnunlty Counc115, and other herlts8e groups to produce leaflets about Ea5trlggs and
fj￿tna.

EASTRIGGS AND GRETNA HERITAGE GROUP ISCIO)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Achlevements and ￿rfOrmanc*
2024 WÈS once aaaln a dlfficult year for museum5 and builne5¥es, set against a backdrop Df the Co$r￿f.1￿1n8 Crf3L¢. Dèspite
thls,The Devil's Porridge Museum continued to a vibrant place lor v151tors tD curne in 13r£e numbers, receivin8 £ warm
welcome fom the large con*neent of enthuslasi%c volunt&ers and staff who h￿e won us 5evernl Thisde Award5 In recent
years. We saw, addldon, a r8C(WÈry In the number of coach groups (Lme to both vislt us and take up the caterlng optfon
from our café whkh contlnued to become b￿$bef, helped on by the café having its Own Facebook Poge. Our Ollice ManaBer,
Arna Johnston, oTrie alain pyt In every effort to maxiTnlse the Inroffle to the Museum. Arna also t¢x)k tr) the eKt¥a
r@5ponsibllity of or8an151n8 Ihe over 60$ Cordlte Club whlch has an imwrtant role In tha tgmmunity
We once again continued tD attract new vlsltors encoura
m&nts In the Museum su h
addltion of the
Mur11￿OnS Girl holo8rarn in the downstslr5 arei, which
our Curator, and
our Youth and
fynmunlty Officer, had worked on wlth Haltwhlstle Films. Reber.r.a d151J or8Jni5ed an Open Evening Event at th2 end of July
which was well atterbded and rece￿ed good feedback. Monlca also continued to orsanlse acthlfjes for yrjung people In the
Museum during both term ￿me and in the school holldays, rna￿ftg strong partnershlps In the Ivcal COMM￿NIty. A nurnbwr ol
schools attended tsilor-made vislts to the Museum, mostly from Dumfrle55hire and Cufflbrla but It wa5 ngt8ble that Dunbl•ne
Hl8h 5cliool mad¢ 4 5peclal 5ttspoff on thelrlourney to the bItt￿fIeldS in France/8elwum to learn aboui oy¥ story.
We glsp eontrnued tlie loui lie
memb8r%.
c.f re-establlshlng lthe Sood pra£tfces In pl8ce befcre COVID19 W fe-Introdvcln8 two youth
to the Trustee Board, They came up wlth new Ideas for blo85 atbd future museum
events and Influ8riied new exhibltrons Ilke 'Art In W8rLlme." Our Sleethng Glants pmlect wa5 (Jlscussed and Improvern&nt5 In
how trusiees worktsd were m8de In IhlTrg5 Ilke SUC￿$S1on P￿nnIn￿. Trustees also oddfyssed conilnulng financlBI and
Inflationary pressures by adopiln8 a number of rnga5ures to reduce costs and Increase Income.
ance apln a spedil rnention must 80 to my Vlce thèlr, Grahaffj Croft, who Stp
and rocovery
ed In d..Irlng my enforced absence In 2023
ed meetings ii8ht thrDugh to the 5umrner.
rnark, whilst
Secrekry, al￿ stepped up to the
Ireasurer, Continued to provlde us wlth key ttnanclal Inlonrèty'on, en5urln& that we hBve
erner8ed at the end ot the year In a relatively x)lid financlal po￿tIon. In lacL every trustee and volunteer ha5 contrlbuted
con51dorablyto tho runnlng of the Museum.
The saddest event of the yeai was the passlng of long-standing twstee ar*d volunteer. RoblTh Hall, who shared hls passion
for th¥ 08vII's PDrridEe Museum wlth our vi51tDrs. Qur th0￿ht5 are still wlth his wlfe. Wendy, whoCOn￿￿Ue5 to look aftEr oui
Dlsforvlctory Garden, and wlth his famlly who hava105t 8 Special human beln
Once a￿1n, the dedica￿0￿ of our 5tsff and voluntsers helped u5 to malntsln our flve sr•r Vlsft Scotland 51atUs. Wt were
fortunate again to hav
d￿￿10p￿n8 eMhlbltion5
5ciendcus ttrlm of worker5. In addltTort to Rebgcca's good work on our museum ¢ollectton And
ontinued to run cperatlons smwlhly from the Office overse2lng the voluntser rotg. rnU5eum
cleaning and café ope￿tiOn. Our Youth and ConNr¢Jnty Offi¢er,
headed the ClimEte chan￿ prolect.
esurrected our Youth Councll and SPEhrheodEd our applicatt￿ loi" a SLUllis1i Thistlt Award for our work In the local
Cotnmunlty. It was through everybo(ty's s￿at effort5 that we won thls Thrfvlng Commtsnitfes Jward, espec5ally down to our
ol wlth the older pwp1é5 Cordite Club whth had been restarted aftor the ￿n￿eMIC by
Alarge group ol trustees, voluntoèrs and staff attended the Awards evenlng at the Cairndale Ho=cl
rst South of Srotl8nd Thlstle Awar& and a successful one for us.
um
rie5.
wast
A spèclal mention again to my Vice Chalr.
rneehnE5 and steer The Good Ship Devil's Porrl
ho stepped in durlng rny enforced absente, not only to chalr
ge,
ut a
so 14kin8 on my Saturday morning shlft for mox of the year.
Secretsry. also stepped up to the mark, whi15t Stephen Oswald. Treasurer, tontinued 1¢ provlde us wlth key financial
InFormdtiori, ensurlng that we havg emerged at the end Of the year a Trlatively solhd linanrial ¥KEltton. In ktt, e¥ory trustee
and voluiiteef h35 contributed conslderablyto the nJThning of the Museum.

EASTRIGGS AND GRETNA HERITAGE GROUP (SCIO)
TRU5TEE5' REPORT {CONTINUEDI
FOR THE YEAR EAIDED 31 DECEMBER 2024
FinBnclBI r￿e1¥
In the continulnE dillicult tinanclal climate, we are erdteful once agaln to re￿I￿e the support of our main funder the Holywood
Trust which support5 E47,0(Kl of our runnin8 Costs, including staffi.ng. It h
but ￿ was great that the Young Stsrt 3ppllcatton, submltted by 0￿r curator,
Ilenging to match fund this 8rant
had been successful. £97,000 ha5
been awarded over three years. oihor appllcations to the National Lottery, Beck 8urn Wind FdfTn and The Councll s Any-
Poverty Fund werp unsuccessful. demon5Lrarin8 thp Increased comp8titive nature ol funding bld> for third sector
organisaknons.
Rqserues pouty
The ¢rusiees' policy Is to retsln up to E200,000 of normal running costs In order to mee¢ commltments lexcludlng restrlcted
fuDd5I and io covgrany unexpected expenditvre.
The trustees have a5ses5ed the rn3lor rf5ks to whlch the charlty 1$ •xp05ed, and are satisfied that *sterns are in place tD
mltr8ate exposure to the major ￿sk5.
Plan5 for futur• pwlod5
We continue tD irnplement a plan for a 5erles of new exhlblttons. We arè worklng on a speciility e4)er￿nCe vAth Rall Sidlng5
Ltd whleh occupies the western end ol the Minlstry ol DeferKe slte. We itrnllnue to develop our ￿￿ntOrIn8 programme for
young people to provlde ¢mployablllty 5ki115 in all aspect5 of the museum'5 work, We also need to ccmplete our Forward Plan
sn 2025 whlch will set otsr agend3 for the next five year5.
Strurturei governancè and man•Bement
The chorlly 15 3 ScDtrish Charltable Incorporated Or8anlsation13 SCIOI. It was re8lStered in It5 current legal form on 20th
December 2014. The or8anisabon w•5 prevlously ￿gIstEred as a charlt¥ but changed Its le8al lorm to a SCIO, The assets of
the unlncorporared a550cl3tton wÉre tr4n5ferred to the sao on 7th Februiry 2014, It ha5 8 double tier struciure and as Such
the trustees are elected by the members of the charity. Membershlp of the SCIO15 open to all Inte￿Sted partte$.
Tlii, Ii'LJilL'i" WIII) EP.rved durln£ the year and to the date of signature of the Inanclal statements wé￿..
IResigned 22 February 20241
IApp¢inlEd l July 20241
Thp triittge5' rep?rt Wa5 approved by the 8oard of Trustees.
Trustee
Date.,
15

EASTRIGGS AND GRETNA HERITAGE GROUP (SCIO)
INDEPENDENT EXAMINER'5 REPORT
TO THE TRUSTEES OF EASTRIGGS AND GRETNA HERITAGE GROUP ISCIO)
I report on the flnanclal $￿tements of the charlty for the year ended 31 December 2024, which are set Dut on pages 5 to
17.
Respectlve rasponsibliti•s of trustees and exon4ner
The charfty's trustees are responslble for the Wepara￿On of the linanctgl statements In èceordantÈ vAth the terms of the
Charitie5 and Trustee Investments15cotlandl Act 2005 and the Charltles Accounts Isrthandl Regulations 20C6. The charity's
trustees consider th8t the audlt requlrement of Re8ulation Iollllal to Icl of ihe 2006 Attount5 ResulaUDn5 does not spplv.
It Is my responslblllty to gxamine the financlal stater￿￿t3 as requlted under sectton 44llllcl of tPe Art 8nd to stste
wheth8r pathcular matter5 havecom@ to my alténdon.
Basls of Ind8p£ndent wmlner's stat¢ment
My ¢xamin3ron is orried oth yccordance with Reiulation 11 OF the Charltles Accounrs Ikotlandl Regulatrons 2(M16. An
examln8tbon InGludes a review of the accourn￿ng records kept by the charlty and a comparlsoft ol th? Hn4nclal siatements
present8é wilh those record5. It also Includes con51deratton of any unusual Item5 or disclosures In the financlal 5tstements,
and 5eeklng expianation$ from the trustees concerning any such mBtters. The procedure5 undert8ken do not provlde all the
evldence that would bo rgouirod In an aud￿ and cDn5equontly I do nDt expre$s an audlt oplnloTr on tke vlew glven by ihe
flThancial statemefjts.
Independont oxamlner'$ stat?ment
Your attention is dr8wn to the fact that the Charlty ha5 plepa￿d flnartclal ststement5 In acc¢rdar¢e with Atcounfjng and
reportin8 by Charlties pr@parlng thelr accounts In accordan￿ w￿h the Flnanclal ReporLin¥ 5tsndard 8ppllcable in the UK
and Republic of Ireland IFRS 1021 in prelererKe to th• Accoundn8 and Rep)rtln8 by Chartdei.. Statement of RerpmmendEd
Practice issued on l Apwll 2005 whlch is referred to In l.he e¥tsnt regulatkjns but h8$ been wrthdrawm.
l understand thatthfs has been done in order for thè finartclal ststernents to provlde a true and f8lrvlew in acccrdancè v41th
Generalty Accepted Accoundn8 Prictice effi¢tive for mpordng perlods beglnnln4 on orafter l Jènvary 2015.
In connect5on wlth my examlnamon, no other matter oxcept that referred to In the previou5 pJr8graph has corne to ry
aiiention..
191 whlch glves reasonable cause to belleve that In any material ￿3VeCt the ￿quIreme#t$.'
111 to keep accounting records In attordance with 58Ctlon 4411) lal of the 2005 Act snd R¢8uktton 4 01 the 2006
Accaunts RÈ¢ulèlons,' ènd
to prtrp4re financlal statementg whlch accord wlth the ac(ounYng reccyds ènd comply ￿th ReE￿atIon 8 of tlie
2006 Actounts Regulatkjns,.
have not been met or
Ibl to which, In my oplnlon, attEntbn %hovld be drnwn In order to enable a proper und@rstandln8 ol the ftnanclal
statements to bè reached.

EASTRIGGS AND GRETNA HERITAGE GROUP (SCIO)
srATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Unre5trlcted
funds
2024
Restrlcted
fund5
2024
TDtal
Unrestricted
funds
2023
Restrl¢ted
fund5
2023
Totol
2024
2023
Notes
Income trom.,
Donatron5 and legacles
Charltable a[￿VItIeS
Othertradlng activlties
10,697
150.271
3.950
93,446
104,143
150,271
3,843
6,608
172,040
9.120
122,311
128,919
172,040
9,120
11071
Total Incomo
164,918
93.339
258,257
187,768
122,311
310,079
Exptnditure on:
Raising funds
Charltsble acwvlties
326
205,130
3,117
74,892
3,443
280,022
219
155,286
2,097
192,946
2,316
348,232
Total expendlture
205,456
78.OQ9
283,465
ISS,505
195,043
350,548
N•t Incom•lléxpendlturel
140,5381
15,330
125,2081
32,263
172.7321
140,4691
Transfèrs between funds
13491
349
128,8181
28,818
N•t mov•ment In fvnds
140,8871
15,679
125,2081
3,445
143,9141
140,4691
Reconclllatton of funds:
Fund balances at lJ4nuary 2024
463,190
127,265
590.455
459,745
171,179
630,924
Fund b#lan¢o5 at 31 Decemb•r
Z024
422,303
142,944
565,247
463,190
127.265
590,455
The statement of financlal a£￿vItIeS include5 all galns and losses retognlsed in the year. All Income and expendlture derlve
from continulng activltiEs.

EASTRIGGS AND GRETNA HERITAGE GROUP (SCIOI
STATEMENT OF FINANCIAL POSITION
AS AT31 DECEMBER 2024
2024
Z023
riotes
Fi￿d assets
Tangible assets
Heritage assets
12
59,467
52,100
85,340
52,100
111,567
137.440
Curfent assets
Stocks
Debtor5
Cash ai bank and In hand
14
15
6.872
2,567
450.527
3.565
3B,561
412,803
d59,966
16,2861
454,929
11,9141
Crqdltors.. *Younts fallln6 dug withSn on• ye•r
16
Net ¢uYrert oss•ti
453,680
453,015
Total ass•ts less currgnt Ilablllilej
565.247
590,455
Th•lunds of th• chirlty
Resirlcted Income funds
Unrestrlcted lunds
17
142.944
422,303
127,265
463,1
565.247
590,45S
The finanr.ial statements werè approved bythe trustee5 On........
Tru5toe

EASTRIGGS AND GRETNA HERITAGE GROUP (SCIO)
NOTES TO THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounllng pollc5es
Charlty Information
Eastrlgy and Gretna Herltage Group ISCIOI Is a Teglstered Charity In Scotland and Is unlncorporated. The address of the
prlnclpal office Is The Devll's POrr￿Se hAuseum, Annan R08d, Eastri885, DG12 6TF.
1.1 A¢countlng conventlon
The flnanclal ststements have been prepared In accord•nce with the chaflty's constitutlon, the Charl￿eS and Trustee
Investment Iscotlandl Act 2QOS, the Charltie5 Accounts (Scotlandl RÉ8ulation5 2006 (Hs amènded) and AccOun￿ng aThd
Reportfn8 by Charfdes.. Statement of Recommended PTactlce appllcable to charltle5 preparing thelr attounts In
accordance with the Flnancial Reportfng Standard applicable In the UK and Republlc of Ireland IFRS 1021 leffecttve I
January 20191". The tharlty Is a Pltbllc benefit Entity as deflned by FRS 102.
The charlty has taken 3dvants8e of the provision5 In the SORP for ch4rldes applyln8 FRS 102 Vpdète BU1￿￿￿ I not to
prepare a Statemènt of Cash Flows,
The flnanclal st8temont5 have departed from th8 Charlde$ IAtcounts and Reports) Re8ulatlons 2008 only to the extent
requlrtd to provlde a true and falr vlew. This departure h&s IrNolved followlng the Statement of Recommended PraC￿Ce
forcharlttes applylng FRS 102 rather than the verslon of the Stslement ot Recommended Practl¢e whSch Is referred to In
the Resula￿on5 but whlch ha5 51nce been wlthdrawn,
The Hnanclal statements are preparèd in sterllngi whlch Is thè funcdonal currency of the char5ty. Monetary amounts In
Ihe5e llnanctsl 5tstements Jre rounded to the neèro5t £.
The flnanclal st?tements have been prèp8red under the hlstorlcal tost conventton. Imodifled to Indude the revèluatlon
of frèehold properttes and to Include iuv8Stment proper￿e$ and certaln flnanclal Instrument$ at farr v4luel. The
prlnclpal acCoun￿ng pollcles adopted are set out below.
1.2 Goln4 concèrn
At the time of approving the finjnclal staternents, the trustees have a reasonable expecta￿On that the £h3rlty has
8dequate resources to COn￿nYe In operafjonal exlstence for thE foreseeable futu￿. Thu5 the trustees conynue to adopt
the gcing concern ba515 of accountfng In preparing the Inanclal 5tatement5.
1.3 Charltablt funds
Unrestricted lund5 are av3118ble for use at th& dIscrÈ￿on of the trv5tees In furtheranc• of thelrcharilable oblecdve5.
Restricted funrls are subject to sp￿IfiC condlfjDns by donors or grarytors 8$ to howthey may be used. The purpose5 ènd
uses of the restrlcted funds arE Set out In the notes to the financlal statements.
Endowment funds ore subject trt specifvt condlttons by dDnors that the capltal must be malntalrbed bythe tharlty.
1.4 Incomlng resources
Income Is ￿c0S￿[sed when the charity Is le￿IlY eDtitIEd to It after any performance conditions h&ve been mel, the
amcunt$ can b2 measured reli3bly, and itls probable that income wlll be ￿CeIved.
Cash donatiDns are recogni5ed on recElPt. Other donation5 ale reco8nised once the chhrliy ha5 been notified of th?
donation, unles5 performance condition5 ￿qUIre deferral of the amount. Income tax recoverable in relation to
donaifjons received under Gift Ald or ￿ed$ of covenant Is recoBnSsed at the time of the donation.
Le￿cleS arè recognlsed on re￿Ipt or otherwlse if the c￿rIty has been not(fi'ed of an ilnpending dlstributfon, the
arnount Is known, and recelpt15 expected. If the amountls not known. the legaty Is treated as a cortlngent 35set.

EASTRIGGS AND GRETNA HERITAGE GROUP {SCIO}
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Auounttn8 ptsllcles
Iconllnuedl
1.5 Resources expended
Expenditure Is recognlsed ￿ce thEre 15 a leEal orconstrucUve obli8ation to tr3nsfer economlc belleflt to a thlrd wrtyt It
Is prDbable that a transfer of Èconomlc benelits wlll be requlred in settlement, and the amount of the obllga￿on can be
measured ￿lIablY.
Exp8ndlture Is classlfied by acknvlty. The cost5 of each activlty are rnade up of the total of dlrect Costs afbd shared ¢05ts
includlng support costs involved in undertaklng each activlty. Dlrect costs attributable to a slngle activlty are allocated
d1￿ctlY to that activity. 5hatsd cost5 whlch tontribute to more than one acttvlty and SUPPDrt costs which are not
ttrlbutable to a slngle actfvity are apportioned between those acdvlttes on a ba515 consistent wlth the use ol resources.
Central staff costs a￿ allocated Dn the ba$15 of tirne spent, and d8preclat6Dn charges are allocated on the poruon of the
sset's use.
Resource5 e¥pended ère included In the Statement ol Flnantlal Acdvltit5 on an accrbals bas15, Incluslve of any VAT
whlth cannot be recovered.
All expendlture over£2,000 must be a8reed In advance by the board of Trustees.
1.6 Trn8lblè Itxod assets
Tan8ible flxed as58t$ ale Inlttally maswèd at cost and Subsequently rneasured at C05t or valvatton, net of depreciayon
and any lrnpalrment1055es.
D8preclafjon Is rècognlsed so as to wrlti off the cost or valuatton of assets less the5r resldual values over thelr useful
Ilves on the followlng base5,'
Leasehold land and bulldlngs
Leasehold Improvement5
Equlpmenl
Flxture5 and fittln8S
Computer5
4% stralght Ilne
4% stralght Ilne
20-33% strai8ht Ilne
10.20% 5tralEht Ilne
20.33% stralght Ilne
Thè galn or1055 8rSslng on the dlsposal of an asstrt Is determined a5 the dlfference between the *le proceids and the
rrylngvalue of the asset, and Is reco8Trised In the 5tatemeTrt of flTr8nclal actlvltias.
1.7 Herlta8e a$s8ts
erlta8e assets measured under the cost rnodel are Inltially retoBnl$ed tt acqulslyon cost, and subsequently ststed at
cost less any accumulated depreCIa￿on and impalrment1055es,
Herltsge asset5 measured under the revaluatlon model are recorded at falr valuE less any accumulated Impairtnent
losses.
whe￿ InfOrMa￿On on the cost or value of an esset 15 not avallable and cannot be obtalned at a cost whlch Is
comrnensurate with the benelit5 to user5 of the tfnanclal ￿atements, the asset shall not be recogn1￿d In the ststEment
of financial PK)sltlon.
1.8 ImpalrmeTht of Ifxed assets
At each reporknng end date, the charlty revlews the ￿rryIng arnounts of its tan£lble a55ets to determlne whether there
Is any indlcation that those assets have suffered an ImpÈirmEnt loss. If any such indication exlstS, the recoverable
amount of the a￿t 15 e5dmated In order to deterrnlne the extent of the impairnient1055 lif anyl.

EASTRIGGS AND GRETNA HERITAGE GROUP (SCIO)
NOTES TO THE FINANCIAL STATEfv7ENf5 (CONTINUED)
FOR THE YEAR ENDED 31 DECEM8ER 2024
counting policie5
Icondnuedl
1.9 Stocks
Stocks are stated at the lowér of cost and estimptsd 5elllng price le55 Costs to complete and sell. Cost comprlses direct
materlals and, where appllcable, direei labDuf costs 3nd those overheads that have been Incurred In br5ngln8 the stoc
to their present locatio￿ and condi￿0￿. Items held fgr d151ributlon at no or nomlfial cons5deTrfjon ara meaSUTed the
lowerof replacement ￿$t and cost.
Net reallsable value 15 the e5￿mated sellln8 prlce less all estimated costs of cornpletton and costs to be Incurred In
marketing, 5elllng and dlstrlbution.
LIO Cash and fash equlvalents
Cash and cash equiv?lents Include cash In hand, dep051ts held at call wlth bank5, oiher short-term liqyld 5nve5tment$
wlth orl8in31 maturi￿e5 Dt three month5 or less, and bank overdraft5. Bank overdrafts are Shown within bDrrowln85 In
current Ilabllittes.
1.11 Flnandal Instruments
The charlty has èlected to apply the provls5gns of Sètdon 11 'Ba51c Flnanclal Instruments, and 5ecllon 12 '0ther
Flnanclal Instrurnents Issues, 0¢ FR5 102 to all of It5 finantlal Instruments.
Flnanclal Instruments are reco8nlsed In the charity's balaTh￿ sheet when thp rh¥rlty becomes party to the contractual
provlslons of the Instrument,
Flnanc*41 •ssets and l1ablll￿eS are offset, wlth the net amounts presènted In the fi"n3nclal statements, when there 15 a
legally enforceable rlght to Set off the rèco8nlsed amounts and there Is an Inten￿On to Settle on a n8t basls or tD reallse
the asset and settle the113bllity s5muftsneou51v.
Buslcflntsntlal Nssets
Ba51c financlal a55ets, whlch Include debtors and cash ènd bank balances, are Inlilally measured at tran5acdon prlce
Includln8 tron50c￿On costs and are subsequently cèrried at am0￿sed c05t using the effective Interest method unles5
the arrangement constitute5 4 finantln8 tran5acdon, where the tran5athon is ffleasu￿d at the presert value of the
future recelpts dlscovnted at a rnaTket rate of Interest. FlnancSal &ssets c135slfted as recelvable ￿thIn gne year are not
amordsed.
Bu5kllnon¢lulliobAllttes
slc financlol Ilabilities. includlng creditors and bank loans are Inltially recognlsed at transac￿ort prlce unles5 the
arrangemeTht constitutes a linanclng tranSaC￿On, where the debt Instrument is measured at the presert value of the
future payments dlscounted at a rn¥rket rate of Interest. Flnanclal liabillties classlhed B5 payEble wlthSn one year are not
amortised.
Dèbt In5trurnents are subsequently Carried at 8mDrkn5ed c05t, uslngthe effective Interest rate method.
Trade credltor5 are DbllÉationsto pay for goods or sèrvlces that have been acquired In the ord5nary course of opèration5
frorn suppliers. Amounts payable are classilied a5 current liabllltiÈs if payment Is due wlthin one year or1£55. If not, they
are presented zs non-current Ilabllides. Trade creditors are recoEnised Inltially at transaction prfce and Subsequently
measured èt amorti5ed c05t uslng the effecdve Interest methDd.
Derecognltton offingnciulllobllllles
Flnanctsl 1kblll￿éS are derecognlsed when the charlws contrartual Obl1ga￿onS expire or are dlscharged or cancelled.

EASTRIGGS AND GRETNA HERITAGE GROUP {SCIO)
NOTES TO THE FINANCIAI STATEMENTS (CONTINUED)
FOR THE YEAR EIVDED 31 DECEMBER 2024
Crltical a¢£ountin6 esttmates ondludgements
In the applicatlon of ihe ¢harltWs accounting ￿1}C￿es. the trustee5 are requlred to make judgements, estimates and
assumptions about the rarrying amount of 355et5 and Ilabillbes th3t are not readlly apparent from other Sources. The
estlrnat&5 and assoclated a55urnptions are based on historical experlence and other factors that are coThsldered to be
relevant. Actu31 results may dllferfrom these esrimates.
The estimates and underlying 35sumptions a￿ reviewed on an ongolTrg basls. Revi51ons to accotsnttn8 e5timètes are
reco8nI5ed In the perlod In which the esttmatè Is re¥lsed where the Tev15ion affects only that perloj, or In the period ol
the revision and future perlods Whe￿ the revislon affects both current and futuie periods.
lTrcome from dgnatlons and *acle5
Unrestrlrted
nd5
2024
Ro51rl¢t•d
funds
2024
Totol Unrestricled
fund5
2023
Restrtcted
lunds
2023
Total
2024
2023
Donatign5 gnd glfts
Grants
10,697
10,697
93,446
6,608
122,311
93,446
122,311
10,697
93,446
104,143
6,608
122,311
128,919
Donatlons ind qlfts
Dona￿0￿$
Gift Aid recl?Imed
2,324
8,373
2,324
8,373
3,608
3,QC¥)
3,608
3,000
10,697
10,697
6,608
6,608
In¢omefrom tharltsble ati1v1￿•S
Unre5trlcted
funds
2024
Unrestritted
funds
1023
Charltable a¢tMtieJ
Admlssion5
Cafe
Merchandlse
87,730
50,050
12,491
96,494
56,231
19,315
150,271
172,040
10-

EASTRIGGS AND GRETNA HERITAGE GROUP (SCIO)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Incorno from othertrading artlvldes
Unrestrlrted
lunds
2014
Ae5trlcttd
funds
2024
Total
Unrestrftted
funds
Z023
Re5tTtrted
fvnds
2023
Total
2024
2023
Fundra151ng events
Shop Incorni
Other income
532
450
2,968
532
343
2,968
771
771
11071
694
7,655
7,655
othertradlng acti¥ltie$
3,950
11071
3.843
9,120
9,120
EMp•ndlture on fall1￿lundS
Unr05tr1rt•d
nd5
2024
Restrlrt4d
funds
2024
Totsl
Unre5trkt•d
fund5
2023
R•strl¢ted
funds
2023
Total
2024
2029
Tr8dlry ¢05ts
Cordlte Club
Acttvlty Costs
176
150
49
3,058
225
3,218
ioi
118
692
1,40S
793
1,523
326
3,117
3,443
219
2,097
2,316
11

EASTRIGGS AND GRETNA HERITAGE GROUP (SCIO)
NOTE5 TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Charltable a¢t1￿￿e$
Mer¢hand15e
Costs
Researth
Total
20Z4
TDtal
2023
2024
Z024
Staff costs
Depreciation 8nd IM￿1r￿ent
Purchase5
Rent
Llght and heat
Repalrs and malntenanre
Insurance
other rnot0rltra￿1 costs
Telephone
Other offfcÉ costs
Resources purchases
AdVe￿sIng
Equlpment hire and malntenancè
SubscrIp￿on5
stsff expense5
Studlo Arc
Other charltable expendlture
145,708
25,873
24,795
27,187
11,126
12,436
2,480
145,708
25,873
28,846
27,187
11,126
12,436
2,480
139,766
46,279
39,151
27,510
ZO,203
13,874
1,344
4,051
1,680
441
1,680
441
5,406
1,598
366
4,371
1,637
812
31,684
4,362
733
5,183
1,050
1,598
366
4,371
345
8,375
345
8,375
12,424
4,051
273,193
277,244
346,012
Share of govèrnance costs lsee note 81
2,778
2,778
2,220
4,051
275,971
280.022
348,232
Analysls by fund
Unrestricted funds. general
Restricted funds
4,051
20L079
74,892
205,130
74,892
155,286
192,946
4,051
275,971
280,022
348,232
Forthe year ended 31 DEcember 2023
Unrestricted fund5- general
Restrlcted funds
19,025
136,261
192,946
155,286
192,946
19,025
329,207
348,232
12-

EASTRIGGS AND GRETNA HERITAGE GROUP {SCIO}
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Support ¢05ts allocated to attivltlg$
20Z4
2023
Govemance costs
2,778
2,220
Analysed between..
Charltsble activlttes
2,778
2,220
Tfu5te45
None of the trustees lor any persons cehnected wlth theml recelved any remuntratton durln8 the ye¥, but three
trustees were relmbursed è total of £96 for Items purchased on behalf of the charlty12023. elght trustees were
reimbursed £9,656).
Employees
The average monthly number of employees durlngth• yearwas..
2024
Number
2023
Number
Totsl employe
li
io
Employment CO515
2D24
2023
Wa8e5 and salarfes
Sgoal 5ecurltycosts
143,014
2,694
130,988
8,778
14S,708
139.766
There were no employees whose annual rernuneration was more than E60.￿0.
li
Taxatton
The charlty Is exemptfrom tsxadon on Its acdvlifjes because all Its Income Is applled for charltable purposes,
13-

EASTRIGGS AND GRETNA HERITAGE GROUP {SCIO)
N(yfES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
12 Tanwblefixed assets
iea*hold
£qL*M￿ Comrytets
Totsl
C05t
At l January 2024
2L752
24,330
21.501
35&293
40,328
466.204
At 31 December 2024
21.752
24J30
21.SOI
358,293
40.328
466.204
Deprttialion and impairment
At l January 2024
Depreclation charged in the year
8.464
870
973
973
19,(B2
1.235
317.839
20,429
34,556
2366
380,864
25.873
At 31 December 2024
9.334
20267
338,268
36,922
406,737
Carrying amount
At 31 December2024
12,418
22,384
1.234
20.025
3.406
S9.467
At 31 December 2023
13.288
23.357
2.469
40.454
5,772
È5,340
-14_

EASTRIGGS AND GRETNA HERITAGE GROUP (SCIO)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Httltage a55ets
Bar¢lay En8ln8
Museum
ArtElirtg
Totsl
At l Jonuory 2024 and •t JI December 2024
30,520
21.580
52,100
ThE charlty holds heritage 3S5ets, whlch are tanglble fixed is5et5 of historlcDI, artistic or sclenttflc impDrtsnce that are
held to advancè preservation and conseNath'on oblectfves of the charlty. Newly purchased heritage assets are
capita115ed and included at C05t or valuatlon Includlng any Incldentsl expenses of acqulsltion. where such a cost or
valuatfon15 r8asonably obtalnable.
Donated assets have been capiiallsod at thelr deemed value at the year.end data. A profe551onal valuadon was £arrled
out in 2014 and the trustte5 coTrslder the value to remaln unchanged.
The herSta8e assels held, due to thelr nature art deemed to hav• Indeflnits useful Ilves and the￿lDre are not
deprèclated.
The Barel￿ Englne has been recorded at cost In the accounts based on the actual costs incurred In gethnB the asset Into
It5 present posI￿On. Museum artefarts were profe5slonally valu8d In 2014 and aw reported at valu*on as due to th8
nature of the a558ts It Is not posslbla to ascertaln actual c05ts,
14 Stocks
Z024
2023
R8w materlals and consurnables
6,872
3,565
IS Debtors
2024
Amounts fallln8 due wlthin one year.,
2023
Trade debtors
Other debtor5
PrepaThnts and acciued income
255
572
33,543
1312
2,567
38.561
15

EASTRIGGS AND GRETNA HERITAGE GROUP (SCIO)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
16 Credltors.. amounts fallin8 withln one year
2024
2023
Other tsxadon and ￿CIal securltv
Trade credltots
Accruèls and deferred IncDrne
2,230
4.056
1,389
73
452
6,286
1,914
17 Restrlcted lund¥
The restrictèd funds of the charlty Compr159 the unexpended balances of dOna￿on$ and 8rnnts held on trust subject to
spe¢iAc condltfons by dongr5 as to how they may be usèd.
At l January
2024
Inwrnln8
resources
Awourt•S
axpendld
Tranitèrs At 31 December
2024
127,265
93,339
178,0091
349
142,944
Prevlou$ year:
At I14nuary
ZOZ3
Incomlng
r•sou￿0¥
Resources
expqnded
n5fers At JI December
2023
171,179
122,311
1195,0431
28,818
127,265
Unr•strlcted fvnds
The vnrestricted funds of the charlty comprise the unexpended bal8nces of donattons and grants whlch a￿ not sublect
to specific condidon5 by donor5 and 8rantors as to how they May be used. Yhese includB deslgnated funds which have
been set aslde out of unre5trlcted funds bylhe trustees for 5pecfftc purpose5.
At l January
20Z4
Incomin
resour¢
Rèsources
e¥pended
Transfers At 31 December
2024
General funds
463,190
164,918
1205,4561
13491
422,303
Pre¥lous Y￿￿.
At lJiThuary
2023
In¢omlfftg
rÈ50urce5
Resourcé5
•Jtpended
Transfer5 At 31 December
2023
Generdl funds
459,745
187,768
1155,5051
128,8181
463,190
16.

EASTRIGGS AND GRETNA HERITAGE GROUP (SCIO)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR EAIDED 31 DECEMBER 2024
Analysi5 of net assets betw•èn fund$
Unrestrltted Unfestrirted
funds
funds
general de$lgnat*d
2024
2024
Rt5tricted Endowment
funds
firnds
Total
2024
2024
2014
At 31 De¢•mber 2024..
Tanglblp as58ts
HeTitsge Bssets
Current 3S5ets/lliabllldesl
29,046
51,722
341,535
30,421
378
112,145
59.467
52,100
453,680
422,303
142,944
565,247
Unrqstrlcted Unrestrl¢ted
funds
tunds
8èneral d•slqn¥Ee41
2023
2023
Restrtrted Endowmont
funds
funds
Totol
2023
2013
2023
At 31 Dec•mber202S.,
Tangible assets
Herltage assets
C￿rrent assets/lllJblllttesl
25,878
51,722
355,590
59,462
378
67,425
85,310
52,1(Kl
453,OlS
463,190
127,265
590,455
20 Ael4tod pgrty transacttons
There were no di5closable related ￿rtYtransaclfjons durlngthe yepr.
17