DCDT ENTERPRISE COMPANY [Chanty no- SC041565] REPORT AND ACCOUNTS For the year ended 31 March 2026 Approved by the Director3 A Company limrted by Guarantee Registered No SC312742
DCDT ENTERPRISE COMPANY FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 COMPANY INFORMATION Directors Richard Boddington (Chair) Hilary Soanes (Treasurer) Simon Reid (Secretary) Struan Robb Janet Wilson David Mackie Company Secretary Hilary Soanes Registerod Office 13 Clairinch Way Drymen GLASGOW G63 ODL Registered Number SC312742 Charlty Reglstratlon Number SCi)41565 Bankers The Royal Bank of Scotland 24 Douglas Street Milngavie Glasgow G62 8PB Independent Examinor Baxler Accounling & Tax Services Lindsay Mosley CA 12 Southview Road Blanefield Glasgow G63 gJQ
DCDT ENTERPRISE COMPANY FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 DIRECTOR'S REPORT structure. Goveman¢g and IA•nag#mènt DCDT EnterptFse Company (also known as Dryffw Communty DeveloprrEnl Trust) is a company limrted by guarantee and is govemed by its Menwdum and Athles ot Associaln. The DitEctors are recrurted by seeking appropriatety experienced volunteeTr angst the membership. DitEctors must be fomally approved at the next annual general meets'ng folluwing their appointment The management of the DCDT Enterprw Company carried out entirely by the Directors. Obj•cliv•s and A¢tivilws The principal aim of the enterprise company io pronN)te the benefits of the inhabitants of the DryTrEn area by associab.ng wth the kKal statArtory authorities, voluntsry organisats"ons, and inhabrtants in a common effort to facilrtate sustainable development for the Mmunity so that the condrtions of lrfe may be irnproved. Delivery of asFEcts of the Drymen Place Plan (2023-321 fr)rm a key focus for the Trust *tiv.e$ as well as reacb.ng to new opportunibes and challenges as they appear. In addtb"on. the enterpnse company uwns the village 4uare on behaff ofthe vilLage and therefore has an aim land a re¥FwsiiM"IIty) to mwntain aThJ improve Ihts communty asset Achievements and Perforniance During the last 12 months, the DCDT team has contsnued wothng towards the ams outlined in the 10 Year Place Plan Public Toilots.. The outconE of the Casde Park (MacmsprIngfield) housing development FS Unrtain and has thr(w into doubt the likelihoJd of obtaining public toilets as part of that project. Over the course of the year. DCDT has had several conversatnS with the Nation21 Park Authority and Slirling Counryl about the ongoing need for publ toilets and hlghlhted the significant income that Drymen hospit81ty business will raise Ihrough the upwming Wl10r Levy. In March 2026 Siirling Council announced that over £1 Ook had been made available for public toilets in Drymen. DCDT are wothing with Strrling CJrlI to prcMJress the project Drymen War M•morial'. DCDT invested signrficant tr.me and effort during 2025 and early 2026 Working wilh the War Memorial Trust lo assess the conser¥atton work required tor the War MenKprial and were ir7 the prcKess ot applying for grants to fvnd the Work. In Marth 2026 Sts'ding Council. who had not responded to our enquiries atrK&ut the War MernTial, made the priority repairs to the base of the structure. lIe we are very pleased Ihat the work has been carried we compLained to Sliding CouThSI atrt)ut th&'r tack of ct)mmunicatiM. and the rewjtting waste of time and effort on our part Local Eneryy Club. After making sunlrarrt pYr)3ress on the L(Kal Energy Club throughout the year, DCDT has decided to step back from the project and hand over the lead to Buchanan Communtty Hydro Soety. Thi% shoukl not affect the project or digi.Ity to join the dub, and we will continue to support it where approprkote. Activg Travel.. DCDT continues to feed into Sbrliry cjncIl'S Active Travel team. SPefiCally, in relabon to the proF¥)sed TrQ"ng's Hwjlyway route, whth we hope will nnt DrynEn to Balfron and beyond to Sbiling. Recreational Facililios: DCDT c¥)ntinues to support earfy feasilNIty wort( on a skateboard factlty in the village. Public Transport: Stiding Counal has intrc4Yuced a new bus Servi linking Dryn to Balfron and yond. This was the top prKJrity in Dry1 PLace PLan. It is important to note that Drymen Comfflunty Council IDCC) has been the ptimary driver in the cormiunty, not DCDT. but rt is highlKJht&J here as a fantas hleyeTrt for DCC and a huge benefft to the communty.
DCDT E[ERPRISE COMPANY FSNANCIAL STATEmE[s FOR THE YEAR ENDED 31 MARCH 2026 Ongoing projects and acaivities include.. DCDT organises Piping on the Square- a seasonal event for the village LX)mmunty and rts tourists ¢xcurring on Thursday nights through Juty arKI August Provision of Chnstmas Tree & lights and niSatiOn of'Dryk Advent Vthdows.. The Paths GroLtp continues dearing & pruning pathways and pavements. helped by volunteers from the Community The Willage Spring Litter Pick using volunteers from the COMffnty. Continuation and Manajement of the E-Bike Loan Scheme for Drymen. Drymen Meanders continues with • gutded Gyde rmles. Printing and distribubon of Herrtage Leafiets wth walking tour. Paths Leaflets have been upjated with DCDT branding. Management of the Drymen.org websrte and Fal Group. As ahvays, I want to thank the trustees who attend our ffKJnthty meetings and donate c(jerabEe time to deliver posthe improvements for the village. l also want to thank the small group of volunteers who regularty give up their to clear paths, cul bxk hedges. pEant fbwers. weed flower beds, pick litter and generalty keep the village lookn.ng great Your efforts are greatly appreciated. Richard Boddington (Chairl Director OATE s/6/zGZ
DCDT ENTERPRISE COMPANY FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 FINANCIAL REVIE¥V DCDT began the year in a secure posth with unr&strthd reserves of£15,157. Income continues to te reliant on donations and rrembership subsuipti'ons. with a useful top up from bank deposit interest. Wth interest rates continuing to fall at RBS {DCDTs main bankers), a decision was made to open a new depostt account wth Unrted Trust Bank Interest on that (instant a(Less. tracker account) is paid annualty in Cttober so these accounts do not reflect the additi.onal tued interest INov-March) of some £600+. Unrestricted income was £5,211 plus this £600 unclaimed interest. Membetship income was down compared to 2024r25 by sonp £350. but there wa5 an improvement in donations from the Piping in the Square events. DCDT trOduC?j a new card payment coll¥tion box whlch prove(J a grèat SU(XXSS. The path and heritage leafiets were running knw. so a lapJe print run was made and efforts still continue to market these in the village. An Incon of over £400 was achieved by marketing them through local businesses but there is skn.ll more work to do on thts. have substants.al StkS of both herttage and path leafiets whth these do not llert Gift Aid receipts We up on 2024r25 and the next claim (via the Small dona1KS scheff£) shu4V a fvjrther increase on this following the eXlnt 2025 w'ping colleckn. Administration, Insurance and Govemance expenses remain a perennial challenge, with no regular income stream. That sa, DCDT ended the year wth unrestricted fvnds of £14.997 which i8 onty slighty lower than the opening balance. Projects that continue to be furKled by grant scheffs {restricted bJnds} are summarised on Page 9. DIRECTORS AND THEIR IKfERESTS The Diredors. served duriTrJ the y. are shown on ge 2. No ofinterestV•ere dedaT8J. The report has Len prepa in &C{Ntsn wilh Ihe of Part 15 ofthe Companies Act 20C6. ON BEHALF OF THE BOARD Hllary Soanes (Treasuror) Dire DATE
DCDT ENTERPRISE COMPANY FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2026 2026 Restrided Unrestricted 2026 Total 2025 Total Incomlng Resources Membership fee5 re*ived in year 562 913 Donations from Members 14 14 128 Other Donakn'ons 19,440 Gift Aid RepaynEnt frThn HMRC 247 Planter Sales 350 SeNices {plaque. email b)xes) 126 126 136 E Bike Memberships 276 278 340 Paths, Heritage. Business Map Leaftets 407 407 33 Leaflet ColltiOn box {spar) Energy Local 7,200 War Memorial Restoration 1.031 1.031 Skatepark Project 8rxJ 800 Tam7ac Project 12.112 Release of Deferred Grant Income 6.C66 Sub Total 15899 17.062 40,665 Incomlng resources from charitable athits05 Donations- Piping in the Square 2.981 2J81 1,429 Bank Interest 667 1,571 Total In¢orning Resources 15,499 5.211 20,710 43,665
DCDT ENTERPRISE COMPANY FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2026 2026 2025 Restrithd Unvgstricted Total Total RoUrCeS Expended Charitable Activltles E Bike & Meanders Project Square Entertainment- PiFe Band Electrrcity on the Square Road Safety Trial Advent Vmndows, Xmas L¥hts Drymen.org Websttc Paths Leaflet5 Infomiatson Boards Square Maintenance Software (sum up console) Energy Local Project War Memorial Restorats'on Donations {e.g. Drymen in Btoom) Refunds {road safety tnal) Miscellaneous expenses 876 876 1,710 932 1,400 114 2,700 79 621 370 900 33,829 1.710 149 74 74 713 1A17 713 180 1,237 228 228 7,296 1,699 1.601 98 111 140 140 G0vennCe Costs Independent Review Insuran Hire of Hall (m"ng$) Company House Fees DTAS Membership Depreuats"on of tangible )Ixed assets 216 605 150 216 605 150 241 1,005 142 50 221 50 6,287 6,287 Total Resources Expended 16.n2 5.023 21.755 50.188 2026 2026 2026 2025 Totsl Total Net movement of fvnds Transfer to restricted from Unrestric funds Funds brought fonvard (1,233) 570 34.316 188 (570) 17.822 11.045) (6.523} 52.138 58,661 Total Funds Carrled Forward 33.653 17,440 51.093 52.138
DCDT ENTERPRISE COMPANY FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 BALANCE SHEET AT 31 MARCH 2026 2026 2025 Flxed Assets 8,726 15,013 Current Assets Cash at bank 48.649 49,473 Curr•nt Llabllttl•8 Accruals Defe¥red grant Inco 1216) {6,L) {2161 (12.1321 Net Assets S1.093 52,138 Funds: Restricted Funts 33.653 34.316 Unrestricted Funds Designated Propety FuThJ General Reserves 2.219 15.221 2,219 15.603 Totsl Funds 51.093 52.138 In proparlng acewts.. sedion 477 of the Compardes Act 20C6. (bl No nolkn has en derMted under tion 476 ofth8 CnIeS Ac 2CK6 (cl The Directors acTh¥tedge their reSpor1m.1th'eS tr. Ensuring that the company keeps &cn11n9 COM with Section 386 cl the Companies Act 20C6 aTJ". Preparing a¢xounts thch gNe atwe aThJ fairvthv ofthe stateofaffa.rs tsf Companyasat the end of the financ4al peiiod and of its YKomTrng and out9j.j foi ts firoThial period in axx)rd8nce Act tdatiThJ to 8(XiMints. sofar as apat to LINrIy. Theseaccountshave been wepar8d in axxYdarKewith the prowsionapph'ca)leto oyrfnpanies subi&tolhe8mall companies regIMethIn Part 15 ofthe CompaniesAc12LK6 arKlwtth FRS 102. Finaniial RwDng Standard applicabl8 in Ihe UK and ReFxJblK of IrelaThJ. The accounts apwow bythe tThrd of th'recors c Meetin ar¥J trl MeMte *txw ArUal General Rlcha ingion Director Hllary Soanes Company Secrelary
IXDT ENTERPRISE COMPANY FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2028 NOTES TO THE ACCOUNTS ststus The is lYNted by guwaniee does not have a share • The RL$trar of COrrPan has author1 the Company lo dispe wrth the M)rd"Limrted". The Company is not liable to taXalK because of rts dwtsble status. Accounting policies (a) The xcounts are prepared in accordan with FRS 102 The Financial Reporting Standard applicable in the UK and Republ of Irekqnd.. induding the Statement of Recommended pra¢1 for drity 0nts, and under the historical cost (b) {d) Fixed assets Tangible as8et•: Equlpmwrt Tolal ir•3 1219 31.434 33.653 Cl¢6irwJ 2219 31.434 33,653 Opening Charge 18,640 6,287 18,640 6.287 24.927 24,927 Net Book Value ClosSTrJ 0[1n9 2219 2219 6W7 12,794 8.728 15.013 The Compa cNms the herrt* larKI in as The Squate.
DCDT ENTERPRISE COMPANY FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. Restricted funds
| 4. Restricted fun |
ds | |||||
|---|---|---|---|---|---|---|
| Income | Expenditure | Net Movement in Funds |
Funds b/f 2025 |
Transfer | Funds _elf_2026 |
|
| £ | £ | £ | £ | £ | £ | |
| Paths Works | 29,227 | 29,227 | ||||
| Paths/Centenar Leaflets | 180 | (180) | 180 | |||
| EBike Project | 276 | 876 | (600) | 1,396 | 796 | |
| Web Site | 126 | 713 | (587) | 1,701 | 1,114 | |
| Public Toilet Project | 1,452 | 1,452 | ||||
| Energy Local Project | 7,200 | 7,296 | (96) | 360 | 264 | |
| Drmen War Memorial Restoration | 1,031 | 1,601 | (570) | 570 | ||
| Skatepark Project | 800 | 800 | 800 | |||
| Release of deferred income / | ||||||
| Depreciation | 6,066 | 6,066 | ||||
| TOTAL CASH | 15,499 | 16,732 | (1,233) | **34,316 ** | 570 | 33,653 |
| Fixed Asset Purchased | ||||||
| Transferred from Unrestricted | 570 | 570 | (570) | |||
| RESTRICTED RESERVES | 16,069 | 16,732 | (663) | 34,316 | 33,653 |
DCDT continue to hold £29,227 for the Connecting Communities Project, which will be reallocated to any new organization who recommences that project. It refers to the remaining cycle path between Drymen and Balmaha which was aborted during the pandemic.
The leaflets fund has now been spent in full, as part of the leaflet reprint.
The E Bike Project continues and E Bikes are available for community benefit in exchange for a small membership fee. There are on-going costs including servicing, a booking widget and insurance. Drymen Meanders, a weekly cycling group continues to grow in popularity.
The website fund covers hosting and email costs for www.drymen.org.
The Public Toilet Project has been stalled due to planning delays but remains an on-going initiative.
The Energy Local Project is working with Buchanan Hydro to introduce a local energy scheme. A decision was recently made to novate the project entirely over to Buchanan Hydro, who will continue to work with others to bring the scheme into fruition.
Drymen War Memorial Restoration was a project working with The War Memorial Trust to repair and conserve the memorial in the village. In March this year, Stirling Council, employed contractors to do remedial works. This has resulted in DCDTs project being terminated.
The Skatepark Project is a long term project looking at developing a small park for youngsters in the village to enjoy. A group is exploring site possibilities and designs, and working with Stirling Council. The funding allocation here is towards 'concept drawings' prior to developing a feasibility study.
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