GALLOWAY WILDLIFE CONSERVATION TRUST (COMPANY LIMITED BY GUARANTEE) UNAUDITED FINANCIAL STATEMENTS 15- OCTOBER 2025 COMPANY REGISTRATION NUMBER:. SC413233 scorrisH CHARITY NUMBER:_ SC042826 CARSON & TROTTER CHARTERED ACCOUNTANTS 123 IRISH STREET DUMFRIES DG1 2PE
RegistrAtioD number SC41J233 Seottish charity numbtr SC042826 Galkn¥8y Wildlife CoDstTwatlOD Tn1 Comp•ny 11thit by gu¥rnnt¢e) Dir¢e¢otrs' r¢port Attd fitt#tt¢lJ slxtements for Ihe yer ended 15tb October 2025
GAllowa Co M'ildlife Co¥L%en'Ation TTU5¢ limittd bv Com informat•oA DiTCCtors John Wilson Jurni¢ KriksLOP)lly Winston Ikncrlcy Company numb SC413233 Scotl¥sh ChIlY number SC042826 Rcgi5tcrcd officc IxKhfergu5 P14mlAtion Kirkcudbrighi Dumfries & Galiowaj DG6 4XX lttdcpcnd¢nt EInc1S Carson &'frntt¢r 123 Irish Stretl Dumfrics t] 2PE Bankers CAF Bank T. 25 Kings Ilill Avenue Kings Ilill West Malling MF.194JQ
Ilowa Com Il'ildlift C.'on5trYal?trn Trust limiitd bv rniee CoDteDts PEt Directors. rerx)rt lndepcndLl examincrfs rLTK)rt Sthlcmcnt of finaneial activities Balance shcct Not io the financial sthtrmcn
llowa C•m Wildlift CoDStrvgtioth Trnsl limiied rADtet Dircctord, re ear ended 15th Oclober 1025 for the The te¢s. who are also dircctor5 of thc charity for the pu1ws of thc Companic5 Ac¢ knvc plcJ5urc prcs¢n¢ing their rerM)n and the unauditcd financial of thc charit). for the >¢ cndcd 15th OCbcT 2025. 1.hc finarKial stsiements have been PrLpa[L in aLy0rdC¢ ¥'ith thL accoiiThtin8 11(1 5cI out in note I lo th¢ accounts and cojnply with the C.'harities and 'I'ne IDv¢mcnt Ikouand) Ad 2005. th¢ Charilics Accounts (Scoilandl Re8ulations 2006 las amcndcd} and Accounling and Rq)orting by charit¥. StsicEllCTht of Remmended Ptactice applicable (o charities prcparing thcir accounts in urcordancc iiith thc l--inancial RqKlrting Slartdard appli¢abl¢ in th¢ UK and Republi¢ of Irclund IFRS1021 publi5hcd in Octobcr 2019. Structure• governallce and management Gallo%wd} WildlifL Con5ervation"I"nJsl 15 ci)mpan) limitcd by guardntcc arwj a RL¥istcrcd Swttish Chlty 8vIltcd b). thc Offycc of the Scottish Charity. Rcgul8tOT Ino SC0428261. Thc chariiv is go%'cm¢d by its Anicl¢% of A.sgKiaiion and mana8Ld by a Board 0fTrUeLX arc rLwnsiblc for its govcrnance. stralcgic dirwlion an(J finwjcial MageMent. The folloi¥in8 dircctOTS scrved throug11 they". Juratc Krik5torM>nytc John Wilson Wins¢on D¢n¢rf¢y Charitabl¢ Purpose5 The I"rusl aims to conservc and PTOtcci wildlife and naturnl habilats in Ga]Iow7y. promolc biothver5ity, l(0rge ¢ommyniLy involv¢m¢n4 atMI advanCeenVin)rthntsl ethjcaiion. A¢tivitÈes, achievejllents and performance Durin8 the yrJr. 4hL charity had limited fitwicial acti%'it)' continucd kn MY)rk kn4wd5 its charitsthlc objcciivcs. ThL tNst¢¢s oV¢rSa. the management of the TnLSt's nature restrvc. tThTrnitored Iotrdl wildlife. including the use of ¢rnil camera4 and explored optx)nwiiiies for [wU ¢ot)s¢rvaiioh tKojects. grani fundin8 and communiiv cn8a8cmcnt. Plans for future periods Thc tru5(cc5 inlcnd ¢0 ronlinu¢ develtsping ¢onseryion pmjeC sttk exwna] fWin8, expand %fvildlife Moniring. and crKourngc gr¢ater community involvcmcnl in PfDlectsng Ga1107Ys natuTrl ¢nviri>nmthi Financial review I'hL #c¢owits sho1% a nei surplus for the YLW of£401. The charii!. had limiied income and cxpenditure durin8 the ycar. Thc tnanag¢d thc ¢hariLys fjnantts prythnily 2nd ar¢ SaLisfLcd thaL IL remwrLS a 8oin8 conccrn. Risk management Thc dir¢cior5 hav¢ a55¢d the majorrisks to Mhi¢h the Charitv is ¢xp)sed in panicular those related ts) the owations and financing orth¢ chaTily and arc 5alisfied that Sy51em5 in place lo miligatc thcsc risks. Statement of trustees. re5ponsibilitie5 Thc truslces livho arc a150 dirceiors of Cjalloiwdy Wildlife Corw%'alion Trust forthc PUTP)sts ofcompany luii'} 8r¢ resp)nsible for prcparin8 thc DireCrS. Re[)rt and the financial statcmcnLs in ac£ordancc i¥ith applicablc lai& ar¥J Unitcd Kin8th)m A¢unting Standards (United Kin8dom CCIallY AcLxNed Acu)uniing Praciiccl. Company law requires the director5 to prepare financial 51alements for exh financial )¢ar *irh 8lV¢ tt irn¢ and fair i'i¢i%" ol.thc stale olthe atrairs of the charity armt ihe nci irKoming rLwufcc5 and applicalion ofr¢sourcc5. including th¢ ncl income or expcndiluTC ofthc charit). forthai year. In Preparing these ihe dircctors arc TequiT£d 10-. - sclccl 5uitsblc accounling Frf)licits aThl gppl). th¢m consislcnilv- PAa• I
Calh>w4 'ildlife C.on5ervalion Try$¢ limlted b xr*tsttt Dirtctor5' r¢ tar ended 1Sih October 20ZS for tbe - obscrn'c the mcthods and principles in thc Ctharilics SORP 2019 ITrR51021- - makc judgcmenLS and ClML thai are renable and Prud1. - 5thtc whcthcr applicahlc IJK arwuThtsng s&ThJanb havc followrd, wbjcrt any matrrial di105 and cxplair)cd in thc financial ststcmcn¢s- Small company exemplioDs "rhi¥ rwrl is prcpared irt with th¢ sp¢¢ial provisions ofs¢aion 415A of the CompaThies Ad 26 relatitlB io small ¢omparties. This rep)rt appTOVLYI bv the Board on 9th July 2026 and si8ncd on its behalf by Jurate KrikStopoDe Director
Ilow¥v Il'ildlift C.-on5tTration l-rust Com limiied b arxnite StatemeDt of fiDn¢ial ¢tivitits in¢0 raliTh income and ex for tht e4r endtd lsih Octobtr 202$ nditure account 2025 Total Uryr¢5trid¢d (rtS 2024 Total Ullrestrltttd ruDd5 Notes Intome from: Invcslmcn¢ irKomc DonaLions and legacies I.51M) 100 Tot•1 th¢oth¢ 1.501 102 Exptnditurt ott: Charitsblc activitics Govemance cosis 342 165 660 Tot1 expenditure 507 Net iDcomellexpenditure} for the year 401 14051 ReroDciliatlOD offuDds: Total filnds brou8ht fonvard (6191 12141 To¢al funds foTwd (2181 16191 The noee5 pages 7 10 9 form ¥D inteErl pgrt of these fiD¥Dci•I statemeats. P*oT• 4
allowa Com 'ildlif anv limiied b aranttt istralion Number SC413233 Com Bal•uet shcct
t Isfh O¢tobtr 202.
2025 2024 Note5 Current Assets Cash ai b)rhk and in hand 382 881 382 881 Ctcditors: flling due wilhin ODe year (6fX)I (1.5LYJ) r4et Current liabilitie5 1218} 16191 Net ilxbllitits 1218) {619} Funds Unrc51ricied gcncTuI fur¥Js 12181 (619) TtstJ ftnds 1218) {619) The dircctors. suiements required by Section 475 arc sIN)wi on thc following pJgc which fornts part of this Balance The nolts ots pag¢$ 7 10 9 form in¢egr¥J part of these flo¢1¥1
C4llov4 Com 'ildlife C.oD5eTVatlOD Trust limited bv uannfte CODtinued Direc¢or5' Statements rt uiryd b Seriitin 475 ror ibe er tDded 15th O¢lobtr 2025 For th¢ y¢ar i¥)ding 15th ocber 2025 company tied to cxcrnyion from dj1( urwJcT Scclion 477 of thc Companies Aci 2006 TelaiLfi8 10 small o)mpaniL%. Dircctor5' rc5pon5ibilities-. (al the Memr5 have not required the conyany io obthin an dj11 ofits for th¢ ycar in qufslion in aeordtsnee th Section 476., {b) the directors acknoii'ledge thcir reswnsibililics for complying i%ith the reqUirents of the aa with resp¢ct to accounting records and the prepardtion of accounts. 'I'hese accounts have i%tn prcpared in acco¢¢ th¢ sp¢¢ial provisio of Section 415A of the Companics Act 2006 relaling to small compdnic5 in aCrdn(C with FRS102 Tr Financial R¢[ling Stsltxlsrds appli¢abl¢ in the UK and Rcpublic of Irelon& Thc lincial starnts approv] wjd aUllrised for isw¢ b)" th¢ BtsarJ on 9th July 2026 athd si8ned on ILS hair by Jurate KrlkstOPODytt Director Tbe noles On PaEes 7 10 9 fonn ¥D iDtegrnl p¥rt of¢hese finan¢il $t9tewts.
G¥llow• Com Wildlif¢ c.01trY011ll Tr1 limited b ror ¢ht tar e•dtd 15th Ottober 2025 Ateountkng polltles BA51s of prep#rnt&oD Thc charitN' constituiL a public bcnefil cnlity as dcrjjK by FRS 102. The finWl7 Stsiemcthts have kc prwd in acwrdantt i%ith Accowiiing and R¢wbrtin8 bv Chariti¢s: Stst¢meni of Rw)mmcnd¢d Pradice opplicablc lo charili¢5 prcyaring thcir arwuttts irt ardaV thc Finanria] R£rtIng Stsndard 3ppliubl¢ irt thc UK and Rcpublic of ITclwid i&4ucd in 2019, thc l.inatKiJl Rcwrting StsrKiJrd applicablc thc lJnii¢d Kingdom and R¢public of Ir¢land (FRS 1021. th¢ Chariti arnl Twq¢¢ Inv&sun¢ni l$¢oUandl A¢L 2005, the Chariiics Accounts Iscuilandl R¢8uiation$ 2006 1¥ nctMlcdl. the Cotyits ACL 2(K)6 and UK GenClY AccLpied Ac¢ounting PTa¢ts¢e. 12. Fu accounting GLneral funds are unrc5rriCtcd furmls which are aydilable for usc at the discrclion ofthe tru5tec5 in furthcrdnc¢ or thc 8cncral objectivcs ofthe charity wthich have rKJt Ixen ts18ned forother purrK)scs. Jncomillg rtsoDrce5 All incornc 15 inclu(kd in the Sthlcmcnl of Financial Artivits¢s thc rhJrily 15 Ic8aJly cnliilcd thc incomc, probabililv ofrcceipl and the amounl be mu[¢d Mith 5Utricicnt rcliabilit).. Resources exptnded l.iabilitics arc reco8nisd 5 aP¢[Klitu Bs thL7r is a W or ¢otru¢t1yt obligalityj ¢omtniUin8 thc charity thai cxprrxlilurc. il 15 probabl¢ thai s¢tUcmeni thTrll b¢ required and th¢ amouni of th¢ ohligation Can bc C&SUTcd Tcli4th1y. All eXndIbJrC is accoun¢cd (or on an accrua15 basis 8T ha5 bccTh c11r]Cd undcr hcadings thai u&gregatc ail costs reloied the caic80ry. CompxDy Sttus Thc ¢haTity 15 a company limiied by guardnicc. In evenl of thc charity bcing w)und UP* the liability in r¢S¢t ofthe 8uarJntee is limkted kn £1 per mcfftr ofthe charity. Investment incorne 2025 Total UDrestrltt¢d funds 2024 Total funds Bal ini¢r¢rt I¢1Ve
G¥llow Com Wildlife CoD5trvalioD Trusl limited b rntte Yotcs to tht fin4ncial 514temeDfS for the r ended tsib Otlober 2025 lllcozne from donotions aDd le%acies 2025 Tot41 IndS 2024 Totsl funds DoTWtion5 1.500 1.5 IOD [naTrn from donauoNs l¢ga¢i¢s wls allritw&thl¢ w W¢s¢t03 for trrfmh period& Charitable Activities 2025 Tot81 fund5 2024 Tolal fuud5 Insurance l.ighi Jnd heal G¢nLrnl Lxpcr 342 342 All the ubove eosts were attributsble to unrcstridcd fill¥Js for Ix)th pcriods. Gw¢rnnr¢ Costs 2112S Total Fllnds 2024 Total Funds Indcpcndcnt l."xarnincf5 Fecs Bank chargc 100 65 165 All thc abovc costs w¢r¢ attribu1¢ to unrtslrided fiy¥J5 for Ix>th PeTi]5. Ntt itt¢omel{¢ip¢ttdÉtur¢) for th¢ ytr 2025 2024 N¢1 irtcomd1expendilu) for the yeat is after ¢lwging: IndepeNtenl oyaminerfs fees 6(M) loo Stsff tosts and tntttS reMtrIe10n #Dd txpeDSts I'hc ¢harit)' ha5 cmplo)'ccs. Nonc of thc dirT$ r¢¢eivtyJ Temwi0n as •> ¢mploy¢¢ of thc charity or rL rciMbUTd for any cxwvjiturc during the )'car. P*op A
CAllowa Co Wildlife Conservation Trust rAntce Note5 to the fiuan¢iaJ 51a¢emtDts rthe r tlldrd th lober 2025 C.rtditors: Amoynts fllinE due witbin one year 2024 Othcr Crediiors 1.500 1.500 StsiemeDt of fuDds BalADtt at Mo%'tmeDt in re50UTee5 16th Octob¢r 2024 Outgoing Bal4nc¢ at 15tb October 2025 TrDsfers Uttrystritted tuttd$= UnTe5trielcd 8cncrdl fur¥Js (619) 1.501 (1,1)} 1218) Total funds (619) 1.501 12l8} The unrestrieL¢d 8enera] fuThds represent the free fuTrJs of the charity thich are noi dLSl8nCd for pariicular purposes. io. Anglysis of Det assets in funds Tangible red a55tIs Other et a55ets Totsl UrwestrÉ¢¢¢J fwmls {2181 {2181 Totsd fur {2181 (2181 Rel4t¢d prty ¢T•nrtiOnS Thu¢ w¢re no r¢lakd party trdn5aciions the !car12024- £nil). 12. CoDtroUiDg Inte51 Thc comp} is wider the control of the memirs.