**REGISTERED COMPANY NUMBER: CS001009 (Scotland) REGISTERED CHARITY NUMBER: 043639**
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025**
## **FOR**
**CASTLE DOUGLAS DEVELOPMENT FORUM**
Bell Ogilvy Chartered Accountants 36 King Street Castle Douglas Dumfries & Galloway DG7 1AF
**CASTLE DOUGLAS DEVELOPMENT FORUM**
**CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025**
|||**Page**|
|---|---|---|
|**Report of the Trustees**|1|to 6|
|**Independent Examiner's Report**||7|
|**Statement of Financial Activities**||8|
|**Balance Sheet**||9|
|**Notes to the Financial Statements**|10|to 20|
|**Detailed Statement of Financial Activities**|21|to 22|
**CASTLE DOUGLAS DEVELOPMENT FORUM**
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED 30 APRIL 2025**
The trustees present their report with the financial statements of the charity for the year ended 30 April 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
Established in 2012, CDDF became a two- tier Scottish Charitable Incorporated Organisation SCO43639, a Development Trust in 2019, a Government recognized Community Anchor Organisation and the Council's local Resilience organisation in 2020.
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The Castle Douglas Development Forum is a Scottish Registered Charity SC043639. The purpose of the SCIO as recorded in the constitution is to benefit the community of Castle Douglas as defined by the areas of Castle Douglas with the advancement of community development or citizenship, including the advancement of rural regeneration and provision of community facilities.
The main aim of the charity is to improve the health, wealth and well-being of our community and membership, identified in our constitution as people who live and are registered to vote in Ward 4, Dumfries and Galloway.
## **Volunteers**
No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102).
Page 1
**CASTLE DOUGLAS DEVELOPMENT FORUM**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2025**
## **ACHIEVEMENTS AND PERFORMANCE Charitable activities**
## Chair's Overview
This report covers the period from April 2024 to March 2025 and should be read as the year following the priorities agreed by members at the **December 2024 Annual General Meeting** .
Those priorities were clear: to progress the Crannog project; keep core services sustainable; strengthen communication and governance; and continue to support culture, youth, and community wellbeing. This financial year has been about holding those commitments steady in a difficult operating environment.
It has been a year of sustained effort rather than headline moments. CDDF continues to operate where community ambition meets limited capacity, and much of the work of trustees and staff has focused on doing the right things at the right pace.
From April 2024 to March 2025 we have:
- Continued to deliver the Stepping Stones services that people rely on
- Taken decisive steps to secure the future of the Crannog as our long-term community hub Strengthened governance, financial oversight, and employment practice
- Responded to rising community need while managing real constraints on staff and trustee time, funding, and energy
Where progress has been slower than hoped - particularly in relation to the Crannog lease - this has been the result of the Board's insistence on transparency, fairness, and long-term sustainability, rather than quick solutions that would weaken the charity's position.
I want to thank trustees, staff, and volunteers for their persistence and professionalism throughout the year. CDDF remains trusted locally because people can see the work being done, day in and day out.
## **About CDDF**
Castle Douglas Development Forum (CDDF) is a community led development trust working across Castle Douglas and the surrounding area. We deliver practical services, support community action, and manage shared assets for public benefit.
Our work is grounded in:
- Inclusion and access Community ownership Environmental responsibility
- Practical responses to local need
## **Strategic Priorities 2024-2025**
At the December 2023 AGM, members agreed a set of priorities for the year ahead. These shaped Board decision-making throughout 2024-2025.
The agreed priorities were:
1. **Progressing the Crannog project** as a long-term community asset
2. **Keeping core services sustainable** , including Stepping Stones, the Heart of Galloway, and the Town Charity Shop
3. **Improving communication** with the community and strengthening visibility
4. **Supporting children, young people, and families** to engage with CDDF activity
5. **Maintaining key partnerships and civic support** , including Local Place Planning
This annual report reflects progress against these priorities, as well as the constraints encountered along the way.
Page 2
**CASTLE DOUGLAS DEVELOPMENT FORUM**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2025**
## **The Crannog**
The Crannog has continued to operate as an active community space while simultaneously being developed as CDDF's future operational base.
Key activity this year included:
- Appointment of a Crannog Project Manager
- Expanding staff roles to incorporate Crannog facility management and community engagement
- Progression of design work and feasibility studies to RIBA Stage 2
- Extensive engagement with council officers, elected members, and national agencies
- Development of a revised, phased business plan focused on early income generation
- Prioritising development of the Keeper's Cottage as income-generating studio and workshop space, reducing risk and allowing phased growth
In September 2024, the Crannog hosted a visit by the Chief Executive of Dumfries and Galloway Council, alongside ward councillors and officers. The visit recognised CDDF's wider track record of community development and expressed continued council support for the Crannog project and Local Place Planning work.
Although the lease for the former outdoor centre was not finalised in this financial year, CDDF has remained operational in and around the building and the trustees have continued to press for fair and proportionate legal terms with the Council, the building's landlord.
Progress on the lease was significantly delayed by the Council's internal legal and procedural processes. These delays were outside CDDF's control and required sustained trustee time, repeated engagement with multiple council departments, and careful risk management to ensure the charity did not accept terms that would compromise its charitable purpose or financial sustainability. This situation created avoidable pressure and uncertainty for trustees and staff, who continued to deliver services and maintain the building while negotiations remained unresolved.
The Board has been clear and consistent in its position: CDDF supports Community Asset Transfer in principle and in practice, but such transfers must be accompanied by legal and governance arrangements that are workable, transparent, and proportionate for volunteer-led charities. The difficulties encountered in this year are not unique to CDDF and reflect wider structural challenges in how Community Asset Transfers are currently being implemented across the region.
Community Use of the Crannog
Throughout the year, the Crannog hosted a wide range of activity, including:
- Community groups and clubs
- Training and first aid courses
- Youth and family events
- Arts, heritage, and cultural activity
- Markets, talks, and public meetings
The building continues to function as an accessible, flexible space while longer term development is underway.
## **Stepping Stones Community Larder & Foodbank**
Demand for food support remained high throughout the year. Key points:
- Membership continued to grow
- A steady volunteer team supported weekly operations
- Emergency food parcels were provided alongside larder access
- Additional advice and referral pathways were developed
Stepping Stones increasingly operates as a place of dignity and choice rather than crisis alone. Partnerships with local schools, nurseries, and support agencies have strengthened this role. Securing appropriate premises for future expansion remains a priority.
Page 3
**CASTLE DOUGLAS DEVELOPMENT FORUM**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2025**
## **Heart of Galloway & Producers' Market**
The Heart of Galloway and Producers' Market continued to support local producers and provide visitor information.
During the winter months the Heart of Galloway closed seasonally, with staff time redirected to Crannog operations and planning. A revised business plan is in development, alongside work to recruit and support volunteers.
The Producers' Market successfully transitioned to the Crannog for winter trading, maintaining continuity for traders and customers.
## **Community Garden & Outdoor Activity**
The Community Garden remained productive and well used, supported by volunteers and targeted funding. Accessibility improvements are planned, subject to resources.
CDDF also supported outdoor learning, play, and active travel initiatives, working with partner organisations where specialist provision was required.
## **Culture, Heritage & Participation**
This year saw a strong programme of cultural and heritage activity, including:
- Local history talks and reminiscence events
- Arts workshops and exhibitions
- Creative projects with children and young people
- Support for local festivals and events
These activities continue to bring people into shared spaces and conversations, strengthening local connection and pride.
## **Governance & Trustees**
The Board met regularly throughout the year and maintained active oversight of risk, finance, and strategy.
Key governance developments included:
- Adoption of a Sustainability Policy
- Introduction of reserved business for HR and Finance matters
- Trustee recruitment and succession planning
- Consolidation of policies and procedures into a single reference document
The Board also engaged directly with national guidance on charity governance and dominant behaviour, and no concerns were identified.
## **Staff, Volunteers & Fair Work**
CDDF operates with a small paid staff team supported by a large volunteer base.
During 2024-2025 we:
- Clarified management and line management arrangements
- Implemented Fair Work principles in line with funder requirements
- Held joint staff and trustee development sessions
- Recognised the contribution of volunteers through events and ongoing support
Volunteer input remains central to CDDF's work, particularly in the Town Charity Shop, Stepping Stones, markets, and events.
Page 4
**CASTLE DOUGLAS DEVELOPMENT FORUM**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2025**
## **Finance**
CDDF remained financially secure in the short term during the reporting year, while recognising significant pressure on future revenue funding.
Key actions included:
- Strengthening financial controls and systems
- Preparing for an independent examination of the accounts
- Securing project funding across multiple strands
- Beginning work on longer term sustainability planning
-
The Board has been open about financial risk and proactive in addressing it.
## **Looking Ahead 2025-2026**
The year ahead will be shaped by decisions already taken and work already underway.
Key priorities for 2025-2026 are to:
- Finalise the Crannog lease on fair and workable terms
- Deliver the phased Crannog development, starting with income-generating spaces
- Secure core revenue funding to stabilise staffing and operations
- Expand appropriate earned income without over-stretching capacity
- Continue to meet rising community need in a way that is responsible and sustainable
The Board is clear that CDDF's strength lies not in rapid expansion but in steady, accountable delivery. The organisation enters the next year realistic about risk, confident in its purpose, and committed to serving the community well.
## **Post-period update and organisational resilience**
Following the end of the financial year, and after sustained engagement with Dumfries and Galloway Council, CDDF signed the lease for the Crannog in December 2025. This brought clarity over tenure and allowed the Board to move from negotiation to delivery planning.
The period leading up to this agreement involved prolonged legal and procedural delays outside the charity's control. These created uncertainty and placed additional pressure on trustee capacity, while the organisation continued to operate services and maintain the site.
During and beyond the reporting period, CDDF was also recognised by sector support bodies as operating under significant capacity and financial pressure, reflecting the scale of its responsibilities relative to staffing levels and unrestricted income. The Board has treated this assessment seriously and has responded by strengthening financial oversight, prioritising core activity, and adopting a more cautious, phased approach to development and growth.
## **FINANCIAL REVIEW**
## **Reserves policy**
As a result of the deficit of £19,378 for the year, funds of £61,068 were held at the year end of which £57,537 are restricted. The Trustees consider that this level of reserve should be sufficient to meet the on-going running costs of the Charity.
Page 5
**CASTLE DOUGLAS DEVELOPMENT FORUM**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2025**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
Castle Douglas Development Forum is a Scottish Charitable Incorporated Organisation (SCIO) registered on 12 December 2012.
The activities of the SCIO are governed by its constitution adopted in 2012.
## **Recruitment and appointment of new trustees**
Charity Trusteeship is open to any person aged 16 or over; and who are residents within the Area of Benefit and who subscribes to the purpose of the organisation and wishes to see them fulfilled.
A Signed application must be made to the Board and the application will be considered at the next board meeting. The Board will notify the applicant promptly of its decision.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
CS001009 (Scotland)
## **Registered Charity number**
043639
## **Independent Examiner**
Bell Ogilvy Chartered Accountants 36 King Street Castle Douglas Dumfries & Galloway DG7 1AF
12/01/2026 Approved by order of the board of trustees on ............................................. and signed on its behalf by:
.................... - Trustee
Page 6
**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CASTLE DOUGLAS DEVELOPMENT FORUM**
I report on the accounts for the year ended 30 April 2025 set out on pages eight to twenty-one.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
## **Basis of the independent examiner's report**
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention :
- (1) which gives me reasonable cause to believe that, in any material respect, the requirements
- to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
- to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Bell Ogilvy Chartered Accountants 36 King Street Castle Douglas Dumfries & Galloway DG7 1AF 12/01/2026 Date: .............................................
Page 7
## **CASTLE DOUGLAS DEVELOPMENT FORUM**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2025**
|Unrestricted
funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
16
**Charitable activities**
Charitable activities
-
Heart of Galloway shop
8,283
Other trading activities
3
44,828
**Total**
53,127
**EXPENDITURE ON**
Raising funds
781
**Charitable activities**
Charitable activities
76,241
Heart of Galloway shop
18,338
**Total**
95,360
**NET INCOME/(EXPENDITURE)**
(42,233)
**Transfers between funds**
13
11,372
**Net movement in funds**
(30,861)
**RECONCILIATION OF FUNDS**
Total funds brought forward
34,392
**TOTAL FUNDS CARRIED FORWARD**
3,531|Restricted
funds
£
183,812
-
-
-
183,812
12,790
148,167
-
160,957
22,855
(11,372)
11,483
46,054
57,537|2025
Total
funds
£
183,828
-
8,283
44,828
236,939
13,571
224,408
18,338
256,317
(19,378)
-
(19,378)
80,446
61,068|2024
Total
funds
£
135,458
2,890
10,269
44,794
193,411
10,219
269,915
36,249
316,383
(122,972)
-
(122,972)
203,418
80,446|
|---|---|---|---|
The notes form part of these financial statements
Page 8
## **CASTLE DOUGLAS DEVELOPMENT FORUM**
## **BALANCE SHEET**
## **30 APRIL 2025**
|||||2025|2024|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||funds|funds|funds|funds|
||Notes|£|£|£|£|
|**FIXED ASSETS**||||||
|Tangible assets|9|8,206|1,324|9,530|13,016|
|**CURRENT ASSETS**||||||
|Stocks|10|750|-|750|1,030|
|Debtors|11|767|7,609|8,376|56,846|
|Cash at bank and in hand||1,643|48,604|50,247|40,507|
|||3,160|56,213|59,373|98,383|
|**CREDITORS**||||||
|Amounts falling due within one year|12|(7,835)|-|(7,835)|(30,953)|
|**NET CURRENT ASSETS**||(4,675)|56,213|51,538|67,430|
|**TOTAL ASSETS LESS CURRENT**||||||
|**LIABILITIES**||3,531|57,537|61,068|80,446|
|**NET ASSETS**||3,531|57,537|61,068|80,446|
|**FUNDS**|13|||||
|Unrestricted funds||||3,531|34,392|
|Restricted funds||||57,537|46,054|
|**TOTAL FUNDS**||||61,068|80,446|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 12/01/2026
....
The notes form part of these financial statements
Page 9
**CASTLE DOUGLAS DEVELOPMENT FORUM**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025**
## **1. ACCOUNTING POLICIES**
## **BASIS OF PREPARING THE FINANCIAL STATEMENTS**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Going concern**
The financial statements have been prepared on a going concern basis. The executive committee has assessed the charity’s ability to continue as a going concern and has reasonable expectation that it has adequate resources to continue in operational existence for the foreseeable future.
## **INCOME**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **EXPENDITURE**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
## **TANGIBLE FIXED ASSETS**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & equipment - 20% on cost and not provided
The assets' residual values and useful lives are reviewed, and adjusted, if appropriate, at the end of each reporting period.
## **STOCKS**
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
## **TAXATION**
The charity is exempt from corporation tax on its charitable activities.
## **FUND ACCOUNTING**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Page 10
continued...
**CASTLE DOUGLAS DEVELOPMENT FORUM**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025**
## **1. ACCOUNTING POLICIES - continued**
## **HIRE PURCHASE AND LEASING COMMITMENTS**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
## **PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **FINANCIAL INSTRUMENTS**
Cash and cash equivalents comprise cash on hand and call deposits, and other short term high liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Trade Debtors**
Trade debtors are amounts due from customers for the sale of goods and services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price and represent the full value of the goods and services charged to customers, including any amounts charged on for third parties.
## **Trade Creditors**
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.
Accounts payable are classified as current liabilities if the organisation does not have conditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date they are represented as non current liabilities.
## **Borrowings**
Interest bearing borrowings are initially recorded at fair value, net of transaction costs. Interest bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the statement of financial activities over the period of the relevant borrowing.
## **Provisions and contingencies**
Provisions are recognised when the organisation has a present legal or constructive obligation as a result of past events; it is probable that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be estimated reliably.
## **2. DONATIONS AND LEGACIES**
|Donations
Community larder
Grants|2025
£
27,427
25,398
131,003
183,828|2024
£
8,549
31,874
95,035
135,458|
|---|---|---|
Page 11
continued...
**CASTLE DOUGLAS DEVELOPMENT FORUM**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025**
## **2. DONATIONS AND LEGACIES - continued**
Grants received, included in the above, are as follows:
|Dumfries & Galloway council
South of Scotland Enterprise
The Stove Network
Third Sector Dumfries & Galloway
TNL Community Fund
Local Development Fund
Zero Waste Scotland
D&G Climate Hub
Dumfries & Galloway Council Local Place Plans Grant Fund
Dumfries & Galloway Council - Summer of Cycling Events Fund
DGRC - Stewartry Area Committee
Cycling Scotland
Holywood Trust
Barfil Charitable Trust
Galloway Glens Legacy Partnership
Mushroom Trust
St Helens Farm
**3.**
**OTHER TRADING ACTIVITIES**
Town Shop income
Community Cafe
Crannog Facility income
**4.**
**GRANTS PAYABLE**
Charitable activities
The total grants paid to institutions during the year was as follows:
Civic Week Group
Carlingwark Loch Parkrun
Castle Douglas Rotary|2025
£
73,653
8,660
2,000
-
30,000
-
-
-
-
-
-
-
7,115
-
2,100
3,350
4,125
131,003
2025
£
40,575
550
3,703
44,828
2025
£
2,256
2025
£
-
-
2,256
2,256|2025
£
73,653
8,660
2,000
-
30,000
-
-
-
-
-
-
-
7,115
-
2,100
3,350
4,125
131,003
2025
£
40,575
550
3,703
44,828
2025
£
2,256
2025
£
-
-
2,256
2,256||2024
£
35,000
-
-
2,891
7,000
3,000
2,490
1,000
2,000
2,500
6,739
10,042
21,873
500
-
-
-
95,035
2024
£
43,843
951
-
44,794
2024
£
4,200
2024
£
200
4,000
-
4,200|
|---|---|---|---|---|
||||||
||||||
|||44,828
2025
£
2,256
2025
£
-
-
2,256
2,256|||
||||||
Page 12
continued...
**CASTLE DOUGLAS DEVELOPMENT FORUM**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025**
## **5. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
|Depreciation - owned assets
Other operating leases|2025
£
3,486
12,400|2024
£
3,487
16,552|
|---|---|---|
## **6. TRUSTEES' REMUNERATION AND BENEFITS**
Trustees have not received any remuneration during the year nor for the year ended 30 April 2025.
## **TRUSTEES' EXPENSES**
There were no trustees' expenses paid for the year ended 30 April 2025 nor for the year ended 30 April 2024.
## **7. STAFF COSTS**
The average monthly number of employees during the year was as follows:
|Managers
No employees received emoluments in excess of £60,000.
**8.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
funds
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
3,524
**Charitable activities**
Charitable activities
2,366
Heart of Galloway shop
10,269
Other trading activities
44,794
**Total**
60,953
**EXPENDITURE ON**
Raising funds
970
**Charitable activities**
Charitable activities
76,036
Heart of Galloway shop
36,249
**Total**
113,255
**NET INCOME/(EXPENDITURE)**
(52,302)
**Transfers between funds**
14,438|2025
3
Restricted
funds
£
131,934
524
-
-
132,458
9,249
193,879
-
203,128
(70,670)
(14,438)|2024
3
Total
funds
£
135,458
2,890
10,269
44,794
193,411
10,219
269,915
36,249
316,383
(122,972)
-|
|---|---|---|
Page 13
continued...
## **CASTLE DOUGLAS DEVELOPMENT FORUM**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025**
|**8.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
Unrestricted
Restricted
funds
funds
£
£
**Net movement in funds**
(37,864)
(85,108)
**RECONCILIATION OF FUNDS**
Total funds brought forward
72,256
131,162
**TOTAL FUNDS CARRIED FORWARD**
34,392
46,054
**9.**
**TANGIBLE FIXED ASSETS**
Freehold
Plant &
property
equipment
£
£
**COST**
At 1 May 2024 and 30 April 2025
808
27,516
**DEPRECIATION**
At 1 May 2024
-
15,308
Charge for year
-
3,486
At 30 April 2025
-
18,794
**NET BOOK VALUE**
At 30 April 2025
808
8,722
At 30 April 2024
808
12,208
**10.**
**STOCKS**
2025
£
Stocks
750
**11.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
2025
£
Trade debtors
8,376|**8.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
Unrestricted
Restricted
funds
funds
£
£
**Net movement in funds**
(37,864)
(85,108)
**RECONCILIATION OF FUNDS**
Total funds brought forward
72,256
131,162
**TOTAL FUNDS CARRIED FORWARD**
34,392
46,054
**9.**
**TANGIBLE FIXED ASSETS**
Freehold
Plant &
property
equipment
£
£
**COST**
At 1 May 2024 and 30 April 2025
808
27,516
**DEPRECIATION**
At 1 May 2024
-
15,308
Charge for year
-
3,486
At 30 April 2025
-
18,794
**NET BOOK VALUE**
At 30 April 2025
808
8,722
At 30 April 2024
808
12,208
**10.**
**STOCKS**
2025
£
Stocks
750
**11.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
2025
£
Trade debtors
8,376|**8.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
Unrestricted
Restricted
funds
funds
£
£
**Net movement in funds**
(37,864)
(85,108)
**RECONCILIATION OF FUNDS**
Total funds brought forward
72,256
131,162
**TOTAL FUNDS CARRIED FORWARD**
34,392
46,054
**9.**
**TANGIBLE FIXED ASSETS**
Freehold
Plant &
property
equipment
£
£
**COST**
At 1 May 2024 and 30 April 2025
808
27,516
**DEPRECIATION**
At 1 May 2024
-
15,308
Charge for year
-
3,486
At 30 April 2025
-
18,794
**NET BOOK VALUE**
At 30 April 2025
808
8,722
At 30 April 2024
808
12,208
**10.**
**STOCKS**
2025
£
Stocks
750
**11.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
2025
£
Trade debtors
8,376|**8.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
Unrestricted
Restricted
funds
funds
£
£
**Net movement in funds**
(37,864)
(85,108)
**RECONCILIATION OF FUNDS**
Total funds brought forward
72,256
131,162
**TOTAL FUNDS CARRIED FORWARD**
34,392
46,054
**9.**
**TANGIBLE FIXED ASSETS**
Freehold
Plant &
property
equipment
£
£
**COST**
At 1 May 2024 and 30 April 2025
808
27,516
**DEPRECIATION**
At 1 May 2024
-
15,308
Charge for year
-
3,486
At 30 April 2025
-
18,794
**NET BOOK VALUE**
At 30 April 2025
808
8,722
At 30 April 2024
808
12,208
**10.**
**STOCKS**
2025
£
Stocks
750
**11.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
2025
£
Trade debtors
8,376|Total
funds
£
(122,972)
203,418
80,446
Totals
£
28,324
15,308
3,486
18,794
9,530
13,016
2024
£
1,030
2024
£
56,846|
|---|---|---|---|---|
||Freehold
Plant &
property
equipment
£
£
808
27,516
-
15,308
-
3,486
-
18,794
808
8,722
808
12,208
2025
£
750
2025
£
8,376||||
||||||
||||2025
£
8,376||
Page 14
continued...
**CASTLE DOUGLAS DEVELOPMENT FORUM**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025**
## **12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Trade creditors
Social security and other taxes
Accrued expenses|2025
£
2,028
1,535
4,272
7,835|2024
£
26,160
2,873
1,920
30,953|
|---|---|---|
## **13. MOVEMENT IN FUNDS**
|Net
Transfers
movement
between
At 1.5.24
in funds
funds
£
£
£
**Unrestricted funds**
General fund
23,366
(44,079)
12,241
Producers Market
10,157
1,846
-
Designated Mens Shed Fund
869
-
(869)
34,392
(42,233)
11,372
**Restricted funds**
Stepping Stones Project
2,284
47,808
-
Mens Shed
1,551
(1,473)
(78)
What we do now
7,123
-
(7,123)
Alive & Kicking
1,635
-
(1,635)
Community Garden Project
3,856
(1,991)
(1,865)
Christmas Lights
1,504
(2,255)
751
Crannog Development
4,885
(18,221)
13,336
Local Place Planning
4,580
(1,742)
840
Project Manager
17,309
(3,389)
(13,920)
Cycling Facilities
327
-
(327)
Economic cooking programme
1,000
-
-
CD Journal
-
2,100
-
Summer Activities
-
66
(66)
Creative Project
-
1,285
(1,285)
Sparks commission
-
667
-
46,054
22,855
(11,372)
**TOTAL FUNDS**
80,446
(19,378)
-|At
30.4.25
£
(8,472)
12,003
-
3,531
50,092
-
-
-
-
-
-
3,678
-
-
1,000
2,100
-
-
667
57,537
61,068|
|---|---|
Page 15
continued...
**CASTLE DOUGLAS DEVELOPMENT FORUM**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025**
## **13. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
Producers Market
**Restricted funds**
Stepping Stones Project
Mens Shed
Community Garden Project
Christmas Lights
Crannog Development
Local Place Planning
Project Manager
CD Journal
Summer Activities
Volunteer programme
Crannog Steps Up Fund
Creative Project
Sparks commission
**TOTAL FUNDS**|Incoming
resources
£
50,722
2,405
53,127
89,913
(1)
3,350
1
64,174
(566)
7,114
2,100
2,500
2,067
2,500
8,660
2,000
183,812
236,939|Resources
Movement
expended
in funds
£
£
(94,801)
(44,079)
(559)
1,846
(95,360)
(42,233)
(42,105)
47,808
(1,472)
(1,473)
(5,341)
(1,991)
(2,256)
(2,255)
(82,395)
(18,221)
(1,176)
(1,742)
(10,503)
(3,389)
-
2,100
(2,434)
66
(2,067)
-
(2,500)
-
(7,375)
1,285
(1,333)
667
(160,957)
22,855
(256,317)
(19,378)|
|---|---|---|
Page 16
continued...
**CASTLE DOUGLAS DEVELOPMENT FORUM**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025**
## **13. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
Producers Market
Park Run Designated
Playpark Designated Fund
Designated Mens Shed Fund
**Restricted funds**
Parkrun
Playpark
Stepping Stones Project
Mens Shed
Eco CD Project
What we do now
Alive & Kicking
Community Garden Project
Christmas Lights
Cycle Cross 2022
Crannog Development
Local Place Planning
Project Manager
Cycling Facilities
Economic cooking programme
Galloway Women's Circles
**TOTAL FUNDS**|At 1.5.23
£
59,902
9,485
1,000
1,000
869
72,256
1,720
107,304
2,617
3,701
142
7,123
1,635
280
1,504
5,136
-
-
-
-
-
-
131,162
203,418|Net
movement
in funds
£
(54,058)
1,756
-
-
-
(52,302)
(4,000)
(94,472)
949
(2,150)
-
-
-
3,576
-
-
4,885
1,684
17,309
89
960
500
(70,670)
(122,972)|Transfers
between
funds
£
17,522
(1,084)
(1,000)
(1,000)
-
14,438
2,280
(12,832)
(1,282)
-
(142)
-
-
-
-
(5,136)
-
2,896
-
238
40
(500)
(14,438)
-|At
30.4.24
£
23,366
10,157
-
-
869
34,392
-
-
2,284
1,551
-
7,123
1,635
3,856
1,504
-
4,885
4,580
17,309
327
1,000
-
46,054
80,446|
|---|---|---|---|---|
Page 17
continued...
**CASTLE DOUGLAS DEVELOPMENT FORUM**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025**
## **13. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
Producers Market
**Restricted funds**
Parkrun
Playpark
Stepping Stones Project
Mens Shed
Community Garden Project
Crannog Development
Local Place Planning
Project Manager
Cycling Facilities
Economic cooking programme
Galloway Women's Circles
**TOTAL FUNDS**|Incoming
resources
£
58,581
2,372
60,953
-
528
48,305
1,347
6,999
35,000
4,891
21,346
12,542
1,000
500
132,458
193,411|Resources
Movement
expended
in funds
£
£
(112,639)
(54,058)
(616)
1,756
(113,255)
(52,302)
(4,000)
(4,000)
(95,000)
(94,472)
(47,356)
949
(3,497)
(2,150)
(3,423)
3,576
(30,115)
4,885
(3,207)
1,684
(4,037)
17,309
(12,453)
89
(40)
960
-
500
(203,128)
(70,670)
(316,383)
(122,972)|
|---|---|---|
## **Unrestricted Funds**
## General Funds
Funds that may be used at the discretion of the Trustees in furtherance of the objects of the charity.
## Producers Market
Funds arising from a monthly market for local food and craft producers.
## Mens Shed Designated
These funds have been reverted to the general fund as the Mens Shed is now an independent charity.
## **Restricted Funds**
## Stepping Stones Community Larder
The foodbank is now a community larder, a thriving, welcoming hub providing food and information to support people out of poverty.
## Mens Shed
This project is now an independent charity and all funds held have been transferred to them.
## What We Do Now (WWDN)
This project has been completed with the surplus funds being transferred to the general fund this year.
## Alive & Kicking
This project has been completed with the surplus funds being transferred to the general fund this year.
Page 18
continued...
**CASTLE DOUGLAS DEVELOPMENT FORUM**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025**
## **13. MOVEMENT IN FUNDS - continued**
## Community Garden Project
A project to develop a local community garden for young people aged 14 plus and their families to grow their own fruit and veg. This project has been completed and the surplus funds have been transferred to the general fund as an ongoing running cost of the charity.
## Christmas Lights
This project has now been completed with a transfer from the general fund covering the deficit..
## Crannog Development
The development of the Crannog centre has now been completed with ongoing running costs now being met by the general fund.
## Local Place Planning
Funding to develop a Local Place Plan which allows the community to develop proposals for their local area, expressing their aspirations and goals for future changes.
## Project Manager
Funding from The Hollywood Trust for a 12 month full-time project manager to improve engagement with young people aged 16-25. The project manager left during the year and we were unable to to recruit a replacement. However, on discussion with the funder the use of funding was changed to cover the whole development of the Crannog site and has been fully spent in the year.
## Cycling Facilities
This project hs been completed with the surplus funds brought forward being transferred to the general fund this year.
## Economic Cooking Programme
Funding from Galloway and Southern Ayrshire Biosphere to support the economic cooking programme with any underspend being used to support local food security activities going forward to contribute to the health and well-being of the community.
## CD Journal
Funding from Galloway Glens legacy fund towards the production costs of a regular CD journal. No costs have yet been incurred for this project with the full balance being carried forward to next year.
## Summer Activities
Funding from Dumfries & Galloway Council to provide activities throughout the summer. This project is now complete with a small surplus being transferred to the general fund.
## Volunteer Programme
Funding from Dumfries & Galloway Council Regionwide Community Fund towards volunteer recruitment and training costs. This was fully spent in the year.
## Crannog Steps Up Fund
Funding from the Stewartry Area Committee Tackling Poverty and Inequalities Fund towards staffing costs and food sourced sustainably sessions via Galloway Food Hub.
## Creative Project
Funding from South of Scotland Enterprise for creative workshops. This project has been completed with the surplus being transferred to the general fund.
## Sparks Commission
Funding from The Stove Network towards commissioning Kim Ayres Photography.
Page 19
continued...
**CASTLE DOUGLAS DEVELOPMENT FORUM**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025**
## **14. OTHER FINANCIAL COMMITMENTS**
At the year end the charity had total non-cancellable future lease payments of £1,200.
## **15. RELATED PARTY DISCLOSURES**
The Town Shop property is rented from business run by a Trustee,
Page 20
**CASTLE DOUGLAS DEVELOPMENT FORUM**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2025**
|Unrestricted
Restricted
funds
funds
£
£
**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
16
27,411
Community larder
-
25,398
Grants
-
131,003
16
183,812
**Other trading activities**
Town Shop income
40,575
-
Community Cafe
550
-
Crannog Facility income
3,703
-
44,828
-
**Charitable activities**
Shop Income (HOG)
2,548
-
Producers market
2,405
-
Mens shed income
-
-
Rent a Shelf (HOG)
3,330
-
8,283
-
**Total incoming resources**
53,127
183,812
**EXPENDITURE**
**Other trading activities**
Opening stock
1,030
-
Purchases
501
12,790
Closing stock
(750)
-
781
12,790
**Charitable activities**
Wages
30,226
26,261
Social security
343
593
Pensions
575
-
Rent
9,300
3,100
Rates and water
1,251
172
Insurance
1,961
-
Light and heat
8,016
3,596
Telephone
1,124
80
Printing, post, stat. & adv
187
560
Sundries
4,006
5,728
Carried forward
56,989
40,090|2025
Total
funds
£
27,427
25,398
131,003
183,828
40,575
550
3,703
44,828
2,548
2,405
-
3,330
8,283
236,939
1,030
13,291
(750)
13,571
56,487
936
575
12,400
1,423
1,961
11,612
1,204
747
9,734
97,079|2024
Total
funds
£
8,549
31,874
95,035
135,458
43,843
951
-
44,794
4,644
2,416
524
5,575
13,159
193,411
1,600
9,649
(1,030)
10,219
80,208
-
563
16,552
2,332
2,426
12,601
1,015
2,274
5,186
123,157|
|---|---|---|
This page does not form part of the statutory financial statements
Page 21
## **CASTLE DOUGLAS DEVELOPMENT FORUM**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2025**
|Unrestricted
Restricted
funds
funds
£
£
**Charitable activities**
Brought forward
56,989
40,090
Website hosting
190
2,127
Computer costs
419
-
General repairs
4,129
5,448
Memberships
692
5,119
Travelling costs
941
462
HOG charges
3,705
-
Event Expenses
1,826
4,181
Playpark expenses
-
-
Co-ordinator & Admin Costs
19,930
-
Cycling facilities
-
-
Crannog Development
-
80,721
Stepping Stones
-
2,417
Consultancy costs
-
4,782
Grants to institutions
-
2,256
88,821
147,603
**Support costs**
**Management**
Plant and machinery
2,922
564
**Finance**
Bank charges
484
-
**Governance costs**
Accountancy and legal fees
2,352
-
Professional fees
-
-
2,352
-
Total resources expended
95,360
160,957
**Net (expenditure)/income**
(42,233)
22,855|2025
Total
funds
£
97,079
2,317
419
9,577
5,811
1,403
3,705
6,007
-
19,930
-
80,721
2,417
4,782
2,256
236,424
3,486
484
2,352
-
2,352
256,317
(19,378)|2024
Total
funds
£
123,157
697
1,056
7,539
209
1,434
5,666
3,159
95,000
12,213
10,575
30,115
2,520
-
4,200
297,540
3,486
598
2,040
2,500
4,540
316,383
(122,972)|
|---|---|---|
This page does not form part of the statutory financial statements
Page 22