COMPANY REGISTRATION NUMBER: SC254491
CHARITY REGISTRATION NUMBER: SC034814
RHEf DUMFRIES A14D GALLOWAY couKfRYSIDE INMATIVE
COMPANY LIMTfED BY GUARANTEE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Davld Allen
Chartered Accountants
51 Newall Terra
Dumfries
DGI ILN

RHET DUMFIUES AND GALLOWAY COUNTrYSIDE INMATIVE
COMPANY LIMTfED BY GUARANTEE
CONTENTS
Tnstees, Annual Report (Ir￿￿￿tir￿j DlrKtorg Rep￿t>
Ito6
In￿pend￿t examlnevs ret#Jt
statement of financlal actimtles
8t09
Balance theet
io
Notes to the flnandal statanents
iito22

RHEf DUMFRIES AND GALLOWAY COUNTrYSIDE INMATIVE
COMPANY LIMITED BY GUARApifEE
TRvsfEES' ANNUAL REPORT (INCORPORATING THE DIRECTORS, REPORT)
The trust￿. who are dirthr5 for the pwp)ses of Comp￿ry law. present the amual report together
wlth the finarKlal Statern￿ts of the charitabk compary for the year 31 August 2025.
OBJEcfIvES AND ACTIVITIES
The principal artivity of the thanty is to promte the brirvJirvJ together of wban and rural throuyh
farm visits and train￿ speakers atterKJiTr3 xhc(4s.
The AH￿ ol￿frie5 and &illoway Cwntygde InlOaUve alms to ¢Thide sdKMJls In Dumfrles and
Galloway with the provison of fami vists, dassrcKm spthkers aNI resour￿ in school.
The charity aims to a(IvarKe puLlic ethKation by:
l. The primnotion and encouragement of the dissem1￿1t1On of Inforniati￿ cOr￿eming Scottish wildllfe,
Jriculture. forestry, rurdl irKlustries COL￿try&de
2. Increa&ng the general publies awareness of trÉir Sym￿osI5 wlth the ￿LI0g101 dfversty, njral
environment, county&de life and ￿nOmY in Scotland
3. Improwng the general publids undersiar#lirrfJ of tr p￿￿e$ arKI ne￿$sary to sustsln loro
term food and timttr pr￿Juc￿On aThJ ￿0vIsion for Mldlife and its hatxtats
The objethves are theved by carryiro arxl devthir*J at a local level the activlties of the
charitable body with whlch the Company is arKI shau (subFrt as aftw mentioned) remain affillated,
namely, The Royal Highland Education Tntst (a c(¥npany limite(I by guarantee, incorporated In
tland with registered number SC123813, arKI Scottish tharity n￿nber SC007492, hereinafter
referr&1 to as RH￿). operations of the company are o)nfined to the des1gnated geographical
area known as Dumfries and Galboway.
The tsustees have referred to guklance contsined in the Office of the knttish Charity Regulator's
general guldèn￿ on wbllc L￿nefft revMMtWJ their objeth.ves atml in planning their future
acdvltles. In par￿Cl￿ar, the trustees IKJW ￿a￿ed ￿tiVItieS will a)ntribute to objectives
have set.

RHET DUMFRIES AND GALLOWAY COUNTrYSIDE INrrIATIVE
COMPAf4Y UMThED BY GUARANTEE
TRusfEES' ANNUAL REPORT (INCORPORATING ThE DIRECTORS. REPORT)(CONTINUED)
StRu￿URE, GOVERNANCE AND MANAGEMEpir
The d)arty Is governed by its M￿c¥andum and Artides of Asscrtiation. The tsustees a(1mlnlster the
tharlty and meet on a ￿gUlar ba$%
New trustees can k electd at the Anrxjal Gewdl IWirvJ ￿ can te appcmnted at the dIscre￿n of
the board. Trustees appoint￿ sirKe the last Annual G￿al MeetirKJ and one third of the other
trustees reti￿ by rotstion at each Annual f￿al ￿tir￿J.
New trustees are provided with informatlon whkth alms to frdmllkarise them wlth tharity's values,
aims and objectives, togthr bmth its day to day op*ations in addition tr) darifying their statutory
respon￿bIlItieS as éirectors of a company limltal by guarantee and trusteas of a charlty.
RHET Dumfries and Galloway Countyslde Initiats've is part of Royal Highland Education Trust
(RHEfi ne￿rk of country&de irutstives RHE[ wovide partial fifflding for a projett co-ordlnator
to cover ￿ DLunfries & Galloway area. Tr (nst to RHEf of o)-ordinator time paid by RHET dlrectly
to the RH￿ Dumfries & Gdtoway omjrdinatr d￿r￿j the year 31 Awjust 2025 was £14,866
{2024 - £7,223}.
The trustees have to aw the mah)r risks to whith the tharity is exposed, In partIC￿lar those
lating to its operations and finaTh2. Regular reviews of ￿￿edL￿a$ have been instituted with a ￿eW
to mitigatirvJ major risk5 as they are identified.
ACHIEVEMENTS AND PERFORMANCE
The 5tsrt of the year saw Jessica Miller in as the ProÈrt Co￿rdsnat0r. Desplte an encouragi
Start to the school ￿adem￿ year, due to nw kgisdatlon by ￿mfrIe$ and Galloway cowdl
re-dassifying farm visits as a hazar<knus aCtI￿ty, we ￿ld io a h* in fam) wslts In term tFwee until an
agreement was made with RH￿ ￿traI on t¥)w we harKlkd the fann ￿5[ts in the area. Additional
steps We￿ put into [Y￿ed￿re, which ￿l￿e￿ ￿ number of fami visits we could hande. Thi5
was mainly due to the insert of mandatory pre-￿￿ts to fam)s by the t&ither, whith, o)upleé with
hi9h numters of kyimary sthod teachers In the area w0￿1ng part-b.me and therefore only Idenilfyirvj
speciflc dates ttw could do pre￿sIts, really SI￿￿e￿ do￿ the time in wkich we COLdd fit the
pre-vlslt in. We hcye to review thi5 courKiI in the futwe.
Je551ca ran a $￿sSfUl soknl's comFetstson in the w1ThJ time in conjunction Jane Damdson
from Glen Urr Ice Cream ￿rebY PUFils were tssked with the thalle￿e of deslgnlng a new
l￿-(reaM navour. This competiljon tied in nicdy wlth the 'Year of Dalry, whlch was ojrrently In place
a¢Joss Scotland. As a pri￿ the winrNrKJ design was put ir)to marmjfacture by fjen Urr with the dass of
the wlnnlng pu￿1 gettyNJ first tsste of the Unla￿ flavour that Was (Teated.

RHET DUMFRIES AND GALLOWAY COUNTRYSIDE INITIATIVE
COMPANY LIMrrED BY GUARAr¥rEE
TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTORS. REPORT)(CONTINUED)
With the departure of Jess In June 2025, ￿1$ Paterson from RHEr ayde, aS￿sted In rumlThJ the area.
This resulted in a qulet sumrner peri(* rm) lo(zl agriculturd preSeft￿. After a ihoroL¥Jh
recruitmefit pro(Hlure two new part-time Pcs were aptx)inted in August 2025; Andrena McGill,
(x)vering the west of the area atKI Joar¥￿ Hiddleston coverirwJ the maln role in t￿ Dumfrfes area.
Trdining Is orwjxng for tx)th.
Requests for farm vi￿ts arKi da55nxxn talk5 have irKTeasaJ due to a push wtth the medla, aml free
bus furKJing available via a grant from the S(rttish the Holyrood Trust and windfami
funding. A Food ar￿ Farming Day at Stsir Estate is in the tAanrNng. a￿1 the CCOW (Countyslde
aas5room Wheels) Is ready for futwe use at even
Totsl stats for that sdK)d year are:
Fam) Yi%ts: 25
Puplls on Fam VlsfjtslFC￿ and Famiing Days.. SEO
Trattor Talks & Early Year Boxes: 539 putxls
Clas5mom talkslonline events: 4930
CCOW Vlsot.. ILKIO pwils
No. of Sd)ools In contatt with RH￿ D&G: 263
other RHET eventslllr*s: 2207 putMIs
No. of puwls engaged in year %Mth RH￿ Adjts: 9,242
A challengirwJ year for the charity, FM)wever a posibve ftrture Th)w that we have our new Pcs in pla
and grateful thanks to all vc4wteers IJ￿t n￿ke it otffite.
FINANCIAL REVIEW
At 31 August 2025 unrestrtcted funds am￿nted to £63,889. Restritted furwjs of £3,714 are allocated
for bus travel and fami day SFKMsorsNp. The unrestritted fijnds wll be applied to meet the ongoing
costs of tr* d)aHty. The aim of the compary Is to malntsln reseNes 5wffl¢Jent to meet the ongoi
costs of the chadty and tt*lr tyjslness objects

RHET DUMFRIES AND GALLOWAY COUPffliYSIDE INttlATIVE
COMPANY UMTfED BY GUARANTEE
TRUSTEES. ANNUAL REPORT (INCORPORATING THE DIRECTORS. REPORT)(CONTINUED)
REFERENCE AND ADMINISTRATIVE ￿AILs
Charfty Registration Number
Company Registration Nwnber
SC034814
SC254491
The Iharity is irKDfF¥)rated in kndand.
51 Newall
Dumfries
DGI ILN
Reglstered Office
Prlnclpal Offlce
Ardwall Mair
t)umfries
DG2 BDH
Bankers
Bank of kntlaTrJ
91-93 High Street
Dumfn'es
DGI 2BN
Accountants
David Al￿n
artered Acctyjntants
51 Newall Te￿a
DLThfn"es
DGI ILN
Independent Examlner
Jthn Sfmpson FC4
(hrter& Airountsnts Irelar
Morhtpelier PrOfe￿Onal (Galloway) Limlted
l Da5hw(KKI &uare
N￿￿On Stewart
DG8 6EQ

RHEf DUMFRIES AND GALLOWAY COUNTRYSIDE INITIATIVE
COMPANY UMrrED BY GUAIIANTEE
TRUSTEES, ANNUAL REPORT (INCORPORATING ThE DIRECTORS, REPORT}(coiifINUED)
Truste85 ond officers
The trustees and offi￿r5 seNrvJ durirrtJ year arKI sifKE the year gKI were as folh)ws:
Trustees
MrA)Kerr
Mr R A D￿ldS (re*r*d 19 November 2024)
Mr H W Mcclymont (restgned 19 November
2024)
Mr W P£mlrvJ
Mr R G Sommuwille
Mrs S J Bartxyjr
ss M Beattie
Ms S F ￿"r￿Jan
Miss H J Sproat
Miss S J Hair4ng (aptM)inted 19 ￿ember
2024)
Mr C Mdfjnnon (aFI)c4nted 19 November 2024)
Mrs A L Stobart
Company Secretary
Mrs A L Stobart
FINANCIAL INSTRUMErirs
The tharftys activrties e4)Dse rf( to a Nmber of fina￿al risks I￿￿11r￿) IT￿lt risk a￿1 cash flow rlsL
The tharivs actiV￿e$ ex[￿Se it wimarity to the finaNial flsks of d￿nge5 In irterest rates. Interest
bearlng assets and Ila&ilities are frdd at fixed rdte to erfjure trrtainty of cash Ilows.
The tharivs prinapal finanaal a55ets are bank brJan￿ arKI cash, aThJ trade and 0￿r ￿1Vable5,
The charity s credit risk is primarily attritxjtalk to Its trade f￿1Vable5. The amounts presented in the
balan￿ sheet are net of allowarKes for doubtfLd receivabks. An auoipionce for impaim)ent Is made
where there Is an Identlfied loss event which, based on prevIc￿ eX[￿rien￿, is eviden￿ of a
redurtlon In the reCoVerat￿lIty of the cash fh)ws.
The credit risk on liquid arKI dW1va￿Ve fiwdal instrnments L5 limlted t*(3use the
o)unterparbes are banks b*ith tr¥gh (Tttlit-raVn9s by Intemational apdit-rating agencie5.

RHEf DUMFIUES AND GALLOWAY COU14TrYSIDE INrriATIVE
COMPANY LIMtrED BY GUARANTEE
TRUSTEES. ANNUAL REPORT (ZNCORPORATING THE DIREcfoRS' REPORT)(CONTINUED)
STATIMINT OP TRUSTEES, RESPONSIBILTfiFS
The trustees (who are also the dlrths of RHEf Dumfrles ¢￿0W&Y Cowtylde In￿latIve for the
puryN)ses ol ccmnpany lèw) a￿ resmltle for r*eparfNJ the trusteos, report and the trustees rep
(In¢orrmtrng the dlrector¥ rep￿] and ihe fina￿4)1 $tstem￿ts In accordance wlth Jppllcable law
and Unlted Klngth)m Accounttng Standards (Unlted Klrylom G￿erallY Accepted Accoufttlng Prncttce),
Indudlng FRS 102 'Th8 FIna￿al Rwo1￿fig Stsndard awlcatrle In the UK and Republlc of Ireland"
Company law requlres the tnth to prepare Ilnandal statements for eath financlal year. Under
Company law the trustees must not aFvrove the tlnandal siaknents ￿￿e$S they Jre satIsfl￿1 that
they gfve a true and falr vlew of the state of affèlrs of the charftalAe company arKI of the Incomlng
resour￿ and ap￿catIOn of yes￿r￿S. IndudlNJ ￿￿orne aNI ex￿nd[tUr< of the Chaffta￿e
company for that pedod. In pre￿rfng the* ststements, tr* trustees are fequtreé to:
selett suRaL4e accourtlng pjkles arrfl amjy thun co[w5ten￿,
ob5efft the mdhods and prIn￿￿e$ In the aMrltles SORP:
make judgements and accountlng esvnotes that are reasonable prudent;
stste whether UK accountlng st￿la￿lS, cwtslng FRS 102 have been fdlowed,
subject to any materlal departures di￿10$ed and exFtslned In the finandal Staten￿ts; and
pRpare the flnanthl $￿t￿￿lts on the goh¥J tim￿Th bads unk55 It Is Ina[4x0￿te to presume
that the chatltatde c￿￿panY will cwtlnue In 1Xtsw￿5S.
The trustees are respor￿l￿e for malntslnkng woper records that can dlsckn* wlth
reasonatle accurw at any tlme the lknandal ￿￿tIfth of the cha¥ltaile conpny enable ihem to
ensure ihot tre financlal statements c¢xnpty vAih ttr* Ctynpanies Art 2006. They are also ￿$￿an$￿￿e
for safeguardlng the assets of the charltst4e Com￿n¥ and hertt for tsklng rea50naUe steps for the
ventlon and detrftl(m of fraud aThl cthi Irregularities.
7he trustees are responslble for the mthtenaKe and Integrfty of the corwrate and flnandal
Informatlon Induded on the ctraritatk cowp3nVs webslte. Leglslatlon In the Unlted Klngdom
govemlng the preparn1￿ and dlssemlnth of fi￿rth1 siatemeJts mty dlffer from leoSsl*ion In
other Jurlsdtctton&
The 3nNal feport was ap￿0￿d by the ta￿tee5 of the cthartty on 27 NoNEmlw 2025 and slgned on
behaw ty:
Mr R G S(Thm￿le
Trustee

RHET DUMFRIES AND GALLOWAY COUPffliYSIDE INMATIVE
COMPANY UMrrED BY GUARANTEE
INDEPENDENT EXAMINER'S REPORT TO THE TRusfEES OF RHEf DUMFRIES AND
GALLOWAY COUNTRYSIDE IIIITIATIVE {"THE COMPANY")
I report on the accounts of the charfity for year eTrJed 31 August 2025 whith are set ¢JJt on pages
8t022.
Respertive responsibilities of trustees and examlner
The charity's trustees (who are also the directors of the company for the puw5e5 of (J)mpany law)
are responsible for the preparation of the accounts in accordan￿ with the temis of the Charities and
Trustee Investjnent (Scotland) Att 2¢J05 and the a￿rib"e$ Accounts (kndand) Regulations 2006 (as
amende(J). The tharity trustees a)nsider that the audit requirement of Regulation 10(1) (a) to (c) of
the 2006 Accounts Regulations does not a￿y. It is my responsibility to examine the accounts as
uired under seLtion 44(1) (c) of the Act arKJ to state whether pa￿"cular matters have come to my
attention.
Basis of independent examinerfs statement
My examination is carried out in accordance with Regulats"on 11 of 2006 Accounts Regulations. An
examination indudes a review of the accounb'ng records kept by the tharity and a comparison of the
accounts presented with those record5. It also consideration of any unusual item5 or
disdosures in the accounts, and seeks explanations from the trustees Co￿rnIng any suth matters.
The procedures undertaken do not wovide all the evide￿ that would be requlred in an audit, and
consequently I do not express an a￿lIt opinion on view given by the accounts.
Independent examiner's statement
In the course of my examination, Th) matter has come to my attention:
(l) whlch glves me reasonal￿e cause to believe that in any mabial respeLt ￿ requirements..
• to keep accounting records in aCcOrda￿e with Sertion 44(1) (a) of the 2CKJ5 Act and Regula￿On 4
of the 2006 Accounts Regulations
. to prepare accounts which accord with the ac(xMJntirKJ records and comply with Regulation 8 of the
2006 Accounts Regulations
have not ￿ met; or
{2) to whith, in my opinion, attenti￿ be drdwn in order tr) enalAe 3 proper understanding of
the accounts to be reached.
John Simpson FCA
Chartered Accountsnts Ireland
l DashWI￿ Square
Newton Stewart
DG8 6EQ
2sI.4126

RHEf DUMFRIES AND GALLOWAY COUtITrYSlDE INTfiATIVE
COMPANY UMThED BY GUARANTEE
STATEMENT OF FINANCIAL ACTivrrIES FOR THE YEAR ENDED 31 AUGusf 2025
{INCLUDIt4G INCOME AND EXPENDThURE ACCOUNT AND sfATEMENT OF TOTAL
RECOGNISED GAINS AND LOSSES)
Total
2025
Total
2024
Income from:
Donatlons, legacies and
grants recelvable
Charitsble activities
Investment incorr
4,011
9,830
1,750
5,761
9,830
2,070
Total Ir￿ome
Expenditure ¢ffi:
Raising funds
Charitable actiMtie5
(1,622)
{1,622)
(610)
Tot￿ expendlture
Net In(J)me/{ex￿nditUre)
Transfers funds
1,039
830
(6,725)
830
{5,686)
(20,878)
Net movement in funds
Reconciliation of funds
209
(5,895)
{5,686)
(20,878)
Tot￿ funds brought fO￿ard
Tot￿ funds carried foThYard 17

RH￿ DUMFIUES AND GALLOWAY coupifRYSIDE INThJATIVE
COMPANY LIMrrED BY GUARANTEE
STATEMEKf OF FINANCIAL ACTJvrriES FOR THE YEAR ENDED 31 AUGUST 2025
{CONTINUED}
(INCLUDING INCOME AND EXPENDrruRE Accourir AND sfATEMENT OF TOTAL
RECOGNISED GAINS AND LOSSES)
Total
2024
funds
funds
Income Irom:
Donations, lepies and grants rec*vable
Investment income
320
1,750
2,070
Totsl IlKc￿ne
Expendlture on:
Ralslng fund5
Charltable acbmtles
(610)
(610)
Totsl expenditure
Net exPe￿lI￿re
Net movement In fuThJs
Reconciliation of fund5
(14,074)
(6,804)
(20,878)
Total funds brought forward
Totsl furK15 caryied forward
17
All of the tharity's artivities derive frorn continuir*J 0￿rati(￿S durlng ab)ve two perlods.
The funds breakdown for both years is S￿￿n in mte 17.

RHEf DUMFIUES AND GALLOWAY cOuNTrY￿DE ThfnAnve
COMPANY LIMITED BY GUAIIAt4TEE
BALANCE SHEEf AS AY 31 AUGusf 2025
2025
2024
Plxed a*Mts
Trrvjltle assets
yrr¢nt •M•ts
13
19.399
24,598
14
I.IoB
1.205
Cath at tAnk In hJThl
48,599
49,056
Credltom: Amounts falllng du¢ wlthln one ye•r
Nel Current assets
Pund* of th• ¢hJrlty:
RutrkteAI Imome lund•
Restrkted fvnd5
17
3,714
Unr••trlrt•d Incom• fun
Unrestrlcted funds
Totsl fvnd•
17
67
For the flnO￿la1 year emdlw 31 AwLbSt 2025 the dN¥ly was emithd to ex￿￿thi fr￿7 8udlt under
sttlknn 477 01 the com￿￿¢$ *&t 201% rdthj to snkil crynparle&
DlrertrKs' ￿5P)nSIbl1tleS.
The M￿be[S Ikive n(* requlr&l d￿rIty to ithln an wdlt of Its accrytnts ft* the year In
questlon In accordono y￿h seLIkn 476: arnl
The (hreLtor5 acknovAedge ihelr resFKJnslb6Utles lor complykng wbth the ro4LiYements of the Art
with respert to accourtlng records aTrJ the preparation of accoun
These flnanthl ststements have ￿epared kn accordarte with the Sp￿la1 wovislons reMng to
companle5 5ubJert to the small ownl&s rwjme vlthln Part IS of C(ffiponk5 Act 2006.
The finandal statements on pages 8 to 22 I•￿e by the tnthes. and auih)rfsed for1s5ue I
27 No¥•nl*r 2025 afxl thelr behaw brf:
Mr R 6 Scffimervii
Tntstee
-io-

RHET DUMFRIES AND GALLOWAY COUNTRYSJDE IN[￿ATIVE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL ￿ATENEr{r5 FOR THE YEAR ENDED 31 AVGusf 2025
I CHARrrY STATUS
The tharity is limited by guarantee, itKorrM)ftted in 5cotl3nd, and Conseq￿nIJY does not have share
capitsl. Each of the trust*s is liable to C￿￿rIbUte an affKwnt not exceedlr4J £1 towards the assets of
the tharity in the eV￿t of liquidatim.
The ￿dresS of its registered Offi￿ is:
51 Newall Terr￿e
mfries
t￿1 ILN
These financlal ststements wwe auth)rlsed isyje by the trustees on 27 November 2025.
2 ACCOUNTING POLICIES
mmary of slgnlflcant accountlng pollcles and key accountlng estlmates
The prinopal accounting polioes applied in the prepardtion of these finamal ststements a￿ set out
low. These pcAicies have teen cOnyst￿tty applied to all years wesented, ￿lIe$S otherwlse
stated.
statement of compliance
The finarrial statanerts have been ￿epared In (orn￿1an￿ with FRS 102, Tr Financial Retx)rting
standard applicable in UK and the Rewbloc of IrelaThJ', ￿ StsteM￿t of Recommend￿ Practi
applicable to chanties prepari￿ th￿r atr(yJnts in with the Nnawal Reporting Standard
appliixble in UK and RepLI)lic of IrdarMI (FRS 102) (ljontles SORP (FRS102)), the Charities and
Trustee Investment (Scotland) Act 2(￿5, Charitles Acc(NJnts Regulatior6 20(￿ (as
amerKled) and C(Nnpanies 2006.
Basls of preparatlon
RH￿ Dumfrie5 and Galk)way Countryside Iniliabve rr*s definitiw of a public benefit entity
under FRS 102. Assets and liabilities are initialty recognised at historical cost or transaction value
unless otherwlse stated In the relevant acctyJntlThJ N*es.
Going concern
The trustees conslder that are rn mat*1 uncert3lntles about the charivs abilty to Con￿nUe as
a going corKern any sigrificant areas of uncwtsinty that affect the carying value of assets held
by the tharlty.
li-

RHET DUMFRIES AND GALLOWAY coupmtYSlDE INrtlATIVE
COMPANY UMrrED BY GUARArirEE
NOTES TO THE FINANaAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
(CONTINUED)
2 ACCOUNTING POLICIES (contlnued)
Income
Voluntary inc(xne indLMliw donations, gift5, legaoes and grarbts that wovide oxe funding or are of
general nature is rec(NJnised when the tharity has enb"dement to the income, it Is probable that the
Income will be r￿1Ved and the arYKMJnt can ￿ Meas￿ ￿￿th suffioent reliaLMlity.
Donations and grants a￿ r￿nIsed on a reLevatrAe basis wl*n receipt Is wobaLde arKI the anTh)unt
can be ￿lIablY r￿sUred.
Investment income is accolmted for in the ￿0d in whith the tharity is entiua to receipL
Ir￿Ome from tharitable acbvides Is rec(¥3nised C￿￿e tharity has entidement to the Inco￿, it IS
probabk that the in0￿e will tt receved aThY I￿ amlxrt of ￿ inc(￿￿ re￿I)rab￿ can be measured
reliably.
Expendltur¢
All expendlture Is recognlsed On￿ Ij￿re Is a legal or construth otAlgaUon to that expenditure, it is
probable setdement Is requlred and aMo￿t (an te measured reliably. AJI o)sts are allocated to
the applicaLAe eyThJlture headlng that aggregate ￿MIlar costs to that categ)ry. Where costs cannot
be dlrectly attributed to partlojar headirwjs ty l¥ave allocat￿ on a basls consistent with the
use of resour(
These are costs in0J￿ed in attractirvJ vol￿tary Inc(￿ne and those incurred in tradlng acbvlties that
ralse funds.
Charitable expenditure comprises those {l￿S irKllrred by the charity in the dellvery of Its artI￿￿eS
and seNices for its ￿nefiCiaries. It Ind￿ both costs that (zn te aIknc3t￿ directy to sud) activlties
and those costs of an lTrJirect rtature necessary to SL4)P)rt t￿.
Governance costs
These i￿￿le ts (fjsts attributable to tharivs (xjmprlan￿ with con$t￿UtiOnaI arKI statutory
requirements, induding aC￿￿n￿r￿1 fee5, I￿endent examination fee5, trustee5 expenses and legal
and professional fees.
-12-

RHEf DUMFRIES AND GALLOWAY COUNTRYSIDE INITIATIVE
COMPANY LIMITED BY GUARAKfEE
P40TES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
(CONTINUED)
2 ACCOUNTING POLICIES (¢ontlnued)
Taxation
The charfty fjs consldefftl to pass the tests set out in Paragratth I 5d￿dUle 6 of Ffjnan￿ Act 2010
and therefore It meets the definI￿on of a d)aritable company for UK corporatlon tax purposes.
Accorélngly, the charlty Is wtentially exempt from taxa￿￿ in respett of Ir￿Me or capltsl oalns
r￿1Ved wlthln categories covered by Chapts 3 Part 11 of the Cortx)ration Tax Art 2010 or Sectfion
256 of the Tèxation of charge3t￿e Gains A(t 1992. to extent that swh income or galns are
applied exdusivdy to tharitsb￿ pur[￿e*
Tanglble Ilxed assets
IndI￿dUal flxed assets costing ÉIW.LKI or nK￿ a￿ initialty reconw at cosL
Dewttlatlon and amortisation
Depreclatlon Is provlded on tsngible fix￿ assets so as to wrifr off the cost or valuation, less any
estbmatsd ￿￿dUal valLE, over ts*ir eX￿tal useful ecorw)mic life as follows:
Asset da$s
Depredatlon method and rate
Fumitwe and equiprnent
25% straight line
ant and machlr*ry
20% r￿lU￿ng balan
Trade debtors
Trade debtors are amounts from atstfftrs for mw(tsndise *ld or serVi￿S perfomed in the
ordinary COLJrse of busines&
Trade debtors are recogrN5ed irytral￿ at transacthjn price. They are subsequenljy measured at
am0￿'sed cost Using the effective inte￿t rnet￿, kn wowson for impairment. A provislon for the
impaiment of trade debtors is estsblished when ttr￿e is ￿￿c￿Ve e￿der￿e that the charity will not
be able to collett all amounts dLE aC£(YdiThJ to the ¢x*lnal tems of ￿ recelvable&
Sh and cash equlvalents
Cash and cash equlvalents comwise (2sh on haThl and call (kF*)stts, aThJ other short-term hlgNy
liquid investments that a￿ readity o￿vertIble to a kr￿￿ afTwnt of (a%h and are subprt to an
inslgNfithnt risk of charvje in vaue.

RHFf DUMFRIES AND GALLOWAY coupmiYsiDE INrriATIVE
COMPANY LIMITED BY GUARANTE E
t40TES TO THE FIIIANCIAL sfATEMEKfs FOR THE YEAR ENDED 31 AUGUST 2025
(CONnNUED)
2 AccouKfiNG POLICIES (contlnued)
Trade cred1￿$
Trade credltors are otAlgatIor￿ to pay for g(￿5 ￿ sejvices that have been aquiwj in the ordlnary
course of business from suppliers. A￿OUnts paYa￿e are da55ifie(l as current liaLM'lities rf the d)aNty
es not have an uncondltk)nal rfght, at the of the repo￿ng period, to defer setdement of the
uedltor for at least tMlve months after the date. If there is an unC￿dItiOnal right to defer
sewement for at least trAve months after the re￿￿ThJ date, tW are kyesenbj as non-current
liabillties.
Trade ueéltors are recognlsed In6tlalty at transaction and SL￿￿enty measured at
nomsed cost uslrKJ the effective interest meth(￿.
Fund structure
Unrestrlrted Income funds are general that are èvailaLle for use at the trust￿ dlscretion in
fvrtherarnE of the obJectNes of the tharity.
Restricted income fwds tFM)se Ilonated tr use in a particular area or speafic purposes, the
use of whi(h is restricted to that area ￿ purpose.
Financial instruments
Flnandal assets aThJ flrkindal IkibS1tties are recogni5ed Wh￿ tr* d)arity LEcomes a paty to the
contrartual pro￿510n5 of the instrument. ￿nar￿al liabilitses are dassified xcordlry to the substsn
of the contractual arrarrfJeM￿ts entered In
All finanaal assets arKI liabilities are inlbalty measur￿1 at transattion prf￿ {I￿lUdIng transaction
costs}, except for those financial assets da55ified as at fair value through ￿fit or loss, whlch are
Inltially measLred at fair value (whKh is rN)mialW the trdnwtion pri(E exduding transacuon costs),
unless the arra￿ement consututes a flna￿rwj transaction. If an an7ryment constitute5 a finandng
transaction, the finanoal asset or firk4ncial lialy'lity Is nwswed at the present value of the future
payments (bscouftted at a market rate of interest for a slmlkr debt Instrument.
Flnanclal assets and llabll1￿eS are onty offset In the statement of financial ￿￿tIon when, and onty
when there exists a legally enfOr￿ble right to set off the recognised amounts and the charity
Intends either to settte on a rt basis, (Y to realise the asset and setue the Ik3t411ty sImulta￿O￿$1y.
Financial assets are dereccgnised when aThJ 0￿Y a) the a)ntrath￿l rfghts to the cash flows
from the firkancial asset eX￿'re or are settled, b} the charity transfers to arKither party substsntially all
of the risks arml rewards of ownership of the finamal asset, C￿ c) the tharity. desFMte having retained
some, but mt all, signifi(7nt risks and rewards of ¢Y•¥rwslNp, has transferred control of the asset to
ar￿ther party.
Rnarwjal Ilabill￿e$ are threcognls&J when the obligation sre(if*d in ￿ contrart Is dIschary￿,
rArKelled or expires.
14-

RHET DUMFRXES AND GALLOWAY COUNTrYSIDE INttIATniE
COMPANY LZMITED BY GUARAt4TtE
NOTES TO THE FINANCIAL STATEMENTS FOR ThE YEAR ENDED 31 AUGUST 2025
(CONTINUED)
3 INCOME FROM DONATIONS, LEGACIES AND GRAritS RECEIVABLE
Unrestricted Restrlcted
General
funds
Total
2025
Total
2024
Donations arKJ ￿aOes.
rx)nations
4 114COME FROM CHARrrABLE ACTivrrIES
Unrestricted
funds
General
Total
2025
SponsorsNp
5 1NVEsfMENf INCOME
Totsl
2025
Total
2024
General
Interest receivaEAe and similar irKome;
Bank interest recelvable
O EXPENDrnIRE ON RAISING RINDS
a) Costs of generatlng donations and legxles
Total
2025
Total
2024
General
Unrestricted fundralslrrtj costs
610
15-

RHEf DUMFIUES AND GALLOWAY COUNTrYSIDE INTtIATKVE
COMPANY UMrrED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
(CONTINUED)
7 EXPENDITURE ON CHARITABLE AcfiviTIES
Total
General Rastricted 21)25
Total
2024
Insurance
Repair5 and renewals
Telephor
Printing, aTrJ
stationery
Hlre of other assets
Swdry exper￿$
Motor expenses
Bus hi
Depreaation of offi
equipment
Subcontractors
Depreclalon of ￿ant
and rnad￿nery
Governal￿e o)sts
442
135
170
2,118
2,118
147
147
6,480
3,229
3,800
2.074
1,103
3,021
1,103
3.021
1,995
1,995
697
150
697
150
410
2,305
4,502
376
4,502
376
5,315
420
16-

RHEf DUMFRIES AND GALLOWAY COU14TrYSIDE INITIATIVE
COMPANY LIMITED BY GUARApifEE
NOTES TO THE FINANCIAL sfATEMENfs FOR THE YEAR ENDED 31 AUGUST 2025
(CONTINUEO)
7 EXPENDrruRE ON CHARITABLE ACTivrtIES (conllnued)
tn addltlon to the experKilture analy5ed atK)ve, the￿ a￿ dso ￿emar￿ costs of £376 (2024 - £420)
whlch relate dlredly to charitsble acb'Mtie& See trte 8 for further detsils.
8 ANALYSIS OF GOVERNANCE cosrs
Governance costs
Total
2025
Total
2024
e[￿r￿ent examlnerfs fees
Independent examin*s fees
376
376
420
376
376
420
9 NET INCOMINGIOUTGOING RESOUR
Net outgoirvJ resources for year
2025
2024
Depreciation of fixed assets
17-

RHEf DUMFIUES Af4D GALLOWAY COUNTRYSIDE INMATIVE
COMPANY LIMrrED BY GuARA1￿￿E
NOTES TO THE FINANaAL STATEMENTS FOR THE YEAR ENDED 31 AUGusf 2025
(CONTINUED)
IOTRusfEES REMUNERATION AND EXPENSES
Durfng the year tt* d)arity ma(k fd￿rWj with trustees..
Miss M Beattle
£150 (2024: £247) of expenses vme rdmblY￿ to Mlss M ￿attle the year. These related to
expenses for CtyM)lttee meetings.
Mr R G Sommerville
£37 (2024: £39) of expenses were ￿1mbur$ed to Mr R G knmeMlle duriro the year. These related
to meetlThJ and fud eX￿￿￿e5.
Mr H W Mcclymont
£nil (2024: £239) of exFenses were re1m￿r$ed to Mr H W Mcaymont during the year. These related
to ewses for premises hire to ccfidLKt inteNews, travd, and generator hire for the summer show.
MrAJ Kerr
E304 (2023: £155) of expenses were reiml￿r$ed to Mr A J Kerr d￿Ing the year. These related to
lea￿ng glfts for the outgThrKJ proFrt Cr•)rdlnatr￿.
No tnjstees, nor any persons connected with them, received any remunerdtion from the tha￿ty
durlng the year.
No trustses have r￿1Ve￿ any oth¥ L￿Efits fr￿1 tt)e duriro year.
Trustees lThJamnlty 1rtsurar￿ tO￿ling £337 (2024: £442) was paid by tt* d￿rity.
IISTAFF NUMBERS
The average rwmbw of persons employed ty the charity, duriThJ the year wa5 0 (2024: 0)
12TAXATION
The tharity is a regISte￿ dwrity aThl Is exempt from iaxatson.

RH￿ DUMFRIES AND GALLOWAY COUIfflIYSIDE INrriATIVE
COMPANY LIMrrED BY GUARApifEE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGusf 2025
(CONTINUED)
13TANGXBLE FIXED ASSETS
Furniture
and
equipment
and
machlnery
Totsl
Cost
At I SeptemLv 2024
At 31 August 2025
Depredation
At I September 2024
Charge for the year
9,697
11,145
At 31 Awust 2025
Net book value
At 31 August 2025
At 31 Awust 2024
14DEBTORS
Z025
2024
Trade debtors
PrtpayTnents
35)
758
1,050
155
-19-

RHEf DUMFRIES AND GALLOWAY COUNTRYSIDE INITIATIVE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
(CONTINUED}
15CREDITORS: amounts falling due within one year
2025
20Z4
Trade creditors
Accruals
55
65
300
395
365
16 OBLIGATIONS UNDER LEAW AND HIRE PURCHASE CONTRACTS
Operating lease commitments
Totsl future minimum lease payn￿nts urmler ￿n￿a￿e4￿7t￿e operatiro leases are as follows:
2025
2024
other
Within one year
Between one and flve years
1,620
6,480
A totsl of £6,480 (2024: £6,480) lease paYn￿ts haNe teen recognised as an expense in the
statement of FinarKial Attivitie&

RH￿ DUMFRIES AND GALLOWAY couiifRYSIDE INrrIATIVE
COMPANY UMrrED BY GUARANTEE
NOTES TO THE FINANaAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
(C014TINUED)
17FUNDS
Balance at
Balance at
31 August
2025
September
2024
Income Expe￿lI￿re Transfe
Unrestrfcted
un￿$tritted Ina)me
63,680
14,999
(13,%0)
(830)
63,889
Restrlcted
Pick-up sponsorship
Killgailloch Wind Faryn
Holywood trust grant
Total restrlcted
1,750
(6,480)
830
1,000
830
Totsl funds
16 749
An amount of £830 was transferred at the year end from unrestrlcted funds to the pidc-up
sponsorship restrKted furKI to cover costs for proiert atyjve the restr(tted Income recelved.
Balance at I
Balance at
September
31 August
2022
2024
Income Expwxliture
Unre5trlrted fvnds
Unrestrltted income
2,762
{16,836)
63,680
Restricted
Pick-up sponsorship
Killgaill(xh wi[￿ Farn
Hdywo(* tntst grant
Total restrirted funds
8,630
1,750
(6,480)
3,￿0
I,￿0
Totsl funds
-21-

RHEf DUMFRIES AND GALLOWAY COUNTrYSIDE INMATIVE
COMPANY LIMITED BY GUARA14TEE
NOTES TO THE FINANCIAL STATEMENTS FOR ThE YEAR ENDED 31 AUGUST 2025
(CONTINUED)
17 FUNDS (contlnued)
The speclfic purtM)se5 ts whith the furK15 are to be apFlieAJ are as follows..
The fvnds for the ￿ck.uP st￿￿1p were Yece4veJJ from bx31 suFwtws, to assist with the lease
hire costs of the pick-up.
The Killgallloth Wind Farm fuThJs were received for use to facilitate F(KKY and Farmlng Days for
Stranraer Academy and Dougl￿ Ewart High pupil
The Holw)d Trust three year grant was to cover costs of bus travd. This was iritially over a 3
year peri&J WinrNng in 2020 but was dekiyed a year dL* to restrKtions. The grant pmmder
has given permIssi(￿ for fuThJs to te carried forward arml us8J after the fundiThJ peri(*J ended.
18ANALYSIS OF NET ASSEfs BEtWEEN FUNDS
Total funds
Restricted at 31 Au9USt
funds
2025
General
nds
Tangliqe fixed assets
Current assets
Current Ilabllitles
19,399
44,885
395
19,399
48,599
395
3,714
Totsl net assets
Totsl funds
at 31 August
2024
funds
Re5triLtsI
funds
Tangllle flxeé assets
OJtTent assets
ent liabilities
24,598
39,447
365
24,598
49,056
365
9,609
TO￿ net assets
19 RELATED PARTY TRANSAcfIoNS
There We￿ no relatsd party tranS￿l0n5 in the year.