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 Tn￿1
Comp•ny 11thit￿ by gu¥rnnt¢e)
Dir¢e¢otrs' r¢port Attd fitt#tt¢l*J slxtements
for Ihe ye*r 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 Ch￿IlY number
SC042826
Rcgi5tcrcd officc
IxKhfergu5 P14mlAtion
Kirkcudbrighi
Dumfries & Galiowaj
DG6 4XX
lttdcpcnd¢nt E￿Inc1S
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
r*niee
CoDteDts
P*Et
Directors. rerx)rt
lndepcndL￿l 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 OC￿bcT 2025. 1.hc finarKial
stsiements have been PrLpa[L￿ in aLy0rd￿C¢ ¥'ith thL accoiiThtin8 ￿11(1￿ 5cI out in note I lo th¢ accounts and cojnply
with the C.'harities and 'I'n￿￿e IDv¢*mcnt Ikouand) Ad 2005. th¢ Charilics Accounts (Scoilandl Re8ulations 2006 las
amcndcd} and Accounling and Rq)orting by charit¥￿. StsicEllCTht of Re￿mmended 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 Ch￿lty ￿8vIl*tcd 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 0fTrU￿eLX arc rLwnsiblc for its govcrnance. stralcgic dirwlion an(J finwjcial M￿ageMent.
The folloi¥in8 dircctOTS scrved throug1￿1 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￿(0￿r￿ge
¢ommyniLy involv¢m¢n4 atMI advanCeenVin)rth￿ntsl 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 ¢onsery*ion pmjeC￿ sttk exwna] fW￿in8, expand %fvildlife Moni￿ring. and
crKourngc gr¢ater community involvcmcnl in PfDlectsng Ga110*7Ys 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 DireC￿rS. Re[￿)rt and the financial statcmcnLs in ac£ordancc i¥ith applicablc lai& ar¥J Unitcd
Kin8th)m A¢￿unting Standards (United Kin8dom C￿CIallY 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 C￿lM￿L￿ thai are re￿nable and Prud￿1.
- 5thtc whcthcr applicahlc IJK arwuThtsng s&ThJanb havc followrd, wbjcrt ￿ any matrrial di￿105￿ 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 2￿6 relatitlB io
small ¢omparties.
This rep)rt appTOVLYI bv the Board on 9th July 2026 and si8ncd on its behalf by
Jurate KrikStopoD￿e
Director

Ilow¥v Il'ildlift C.-on5tTration l-rust
Com
limiied b
arxnite
StatemeDt of fiD*n¢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
Tot*1 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 inteEr*l 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: f*lling
due wilhin ODe year
(6fX)I
(1.5LYJ)
r4et Current liabilitie5
1218}
16191
Net ilxbllitits
1218)
{619}
Funds
Unrc51ricied gcncTuI fur¥Js
12181
(619)
Ttst*J 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
e*r tDded 15th O¢lobtr 2025
For th¢ y¢ar i¥)ding 15th oc￿ber 2025 ￿ company ￿ti￿ed to cxcrnyion from d￿j1( urwJcT Scclion 477 of thc
Companies Aci 2006 TelaiLfi8 10 small o)mpaniL%.
Dircctor5' rc5pon5ibilities-.
(al the Mem￿r5 have not required the conyany io obthin an d￿j11 ofits for th¢ ycar in qufslion in aeordtsnee
th Section 476.,
{b) the directors acknoii'ledge thcir reswnsibililics for complying i%ith the reqUiren￿ts 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 aC￿rd￿n(C with FRS102 Tr Financial R¢[￿ling Stsltxlsrds appli¢abl¢ in the
UK and Rcpublic of Irelon&
Thc lin￿cial sta￿rn￿ts approv￿] wjd aUll￿rised 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¢i*l $t9tew￿ts.

G¥llow•
Com
Wildlif¢ c.01￿trY011￿ll Tr￿1
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 finW￿l￿7 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 a￿rda￿V 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 GenC￿lY
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 ts18n￿ed 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 m￿u[¢d Mith 5Utricicnt rcliabilit)..
Resources exptnded
l.iabilitics arc reco8nisd *5 aP¢[Klitu￿ Bs thL7r is a W or ¢o￿tru¢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 eX￿ndIbJrC is accoun¢cd (or on an accrua15 basis 8T￿ ha5 bccTh c1￿1r]Cd undcr hcadings
thai u&gregatc ail costs reloied ￿ the caic80ry.
CompxDy St*tus
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 mcfft￿r 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
*r*ntte
Yotcs to tht fin4ncial 514temeDfS
for the
*r ended tsib Otlober 2025
lllcozne from donotions aDd le%acies
2025
Tot41
I￿ndS
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¢rn*nr¢ Costs
2112S
Total
Fllnds
2024
Total
Funds
Indcpcndcnt l."xarnincf5 Fecs
Bank chargc
100
65
165
All thc abovc costs w¢r¢ attribu￿1¢ to unrtslrided fiy¥J5 for Ix>th PeTi￿]5.
Ntt itt¢omel{¢ip¢ttdÉtur¢) for th¢ yt*r
2025
2024
N¢1 irtcomd1expendilu￿) for the yeat is after ¢lwging:
IndepeNtenl oyaminerfs fees
6(M)
loo
Stsff tosts and tn￿tttS reM￿￿trIe10n #Dd txpeDSts
I'hc ¢harit)' ha5 cmplo)'ccs. Nonc of thc di￿r￿T$ r¢¢eivtyJ Temw*￿i0n as •> ¢mploy¢¢ of thc charity or
rL rciMbUT￿d 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 f*llinE 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
Tr*Dsfers
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 dLSl8n￿Cd for pariicular
purposes.
io.
Anglysis of Det assets in funds
Tangible
r￿ed a55tIs
Other
et a55ets
Totsl
UrwestrÉ¢¢¢J fwmls
{2181
{2181
Totsd fur
{2181
(2181
Rel4t¢d p*rty ¢T•n￿rtiOnS
Thu¢ w¢re no r¢lakd party trdn5aciions the !car12024- £nil).
12.
CoDtroUiDg Inte￿51
Thc comp￿} is wider the control of the memi*rs.