Charity registratlon number SC045056 (Scotland)
A HEART FOR DUNS
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

A HEART FOR DUNS
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
Charity number
(Scotland
SC045056
Office addrèss
Volunteer Hall
Langtorygate
Duns
Befwickshire
TD11 3AF
Registered offÉce
Volunteer Hall
Langtongale
Duns
Berwickshire
TD11 3AF
Independent exarniner

A HEART FOR DUNS
CONTENTS
Page
Trustees, report
Statement of Trustees, responsibilities
Independent examiner's report
Statement of financial activitie5
Balance sheet
Notes to the financial statements
10-24

A HEART FOR DUNS
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the Charity's governing document, the Charities and Trustee Investment
(Scotlandl Act 2005, the Charities Accounts (Scotland) Regulations 2006. FRS 102 "The Financial Reporting
Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by
Charities: Slalemenl of Recornmended Practice applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021"
A Heart for Duns {AHFD) became a Scottish Charitable Incorporated Organisation on 18 August 2014
Objectives and activities
The vision of AHFD 15 to remain al the forefront of Community Led Planning for Duns and District k)cusing on
enlertainmenl, culture, well-being, helping combat social isolation and tackling disadvantage. To help achieve this
AHFD provides a multipurpose community venue in the Volunteer Hall, which is the largest venue in Berwickshire. 11
is also the main performance venue in the town for local non-professional theatre groups, as well as touring
organisations. It also provides office accommodation for a number of local charities and meeting facilities for
businesse5 and he21th services.
AHFD have been investigating ways to raise significant capital resources to make the venue more fit fof purpose in
the long term. The Hall is relatively large and has a variety of spaces as well as room outside lo allow for the
creation of an imaginative and flexible facility, necessary to ensure the long-term financial viability of the Hall and
ensure it invests slralegically in the local community.
As a Development Trust, AHFD is an anchor organisalion, communily-owned and led. working to combine
community-led action with an enterprising approach to address and tackle local needs and issues. The aim is to
create social, economic and environmental renewal in a defined geographical area. AHFD provides a central hub lo
bring peciple together for business, social and community good to grow, prosper and regenerate parts of our
community. focusing on inclusion and wellbeing.
During the year AHFD conlinued to work in collaboration with local charities to operate zero wa51e initiatives
including The Sentry Box book exchange and the repurposing of the Community Larder as a clothes and toy swap
for younger childien, also enabling the sharing and recycling of books, equipment, games and films.
Public Benefit
The Trustees have paid due regard to guidance issued by the Office of the Scottish Charity Regulator (OSCR) in
deciding whal activities AHFD should undertake.
Achievements and performance
Community activities in Duns continue to develop in a post Covid world and Hall bookings continued to increase,
with a number of larger successful events available throughout the year.
The following achievements can be recorded..
Regular community film nights. showing recent releases
Monthly Community Lunch attendances have risen to between 40 and 60 people
One-off events included a Beer & Food Festival. Christmas Market, a number of local weddings, Christmas
Crackle and Hogmanay Ceilidh
We initiated more live musiG events as a precursor to having more and disparate third party events over the
year
We continued priorilise the Hall for NHS blood donation and vaccination clinics
The 'Keep Duns Blooming Marvellous. project continues to grow and support the planting and care of
flowerbeds around the town 5LlPPOrted by an active team of volunteers, along with annual plant sales
Usage by strategic partners included multiple performances by Duns Players, Duns and District Arnateur
Operatic Society. Duns Play Fest and the continuing Duns Summer Festival

A HEART FOR DUNS
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Financlal rfrview
Our main sources of finance include IradirKJ wtd grant investments, and we continue lo source funds via..
Hall and meeling room hlre
OffiGe tenanc￿3
Exlemal investment via grants
Community events and activities
Bar sales al community and private evenls
Income from Strategic Partner collaboialion5
Donalions
200 Club
Grant fLsnding from the National Lottery Communities Fund helped to finance core Go51s and allowed u5 lo laC￿e
isolation and loneliness in novel ways This was supplemenlÈd by tafgelod investment from the Shared Pfo$perily
FLtnd. We are grateful to all of our funders, who continue to provide resources which we invest in community acknvity.
All existing tenants continued with their tenancy agreements for their offices and slor8ge at ihe Hall, and we remain
as a provider of sub51anlial storage space for some of our key partners.
Bankers:
Reserves policy
Trustees are mindlul that AHFD should alm to maintaln sufficient reserves to cover 6 months of overhead costs
which they are achievin9.
Risk management
The Trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in
place to mitigate exposure to the major nsks.
Structure, governance and management
AHFD is a Scoiiish Chantable Incorporated Organisation (SCIO). It is governed by its Consbtutson, tl* mosl recent
amendment of which was formally adopted at the AGM on 18th November 2024
Membership ofA"HFD is open to all in the TD10 and TD11 poslcode areas.
No Charity Tiuslees were appointed by members at the AGM on 18 November 2024. however two were appointed
by the Board during the year.

A HEART FOR DUNS
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
There has been some tumover of Trustees over the past year. The Trustees who served durlng the year and up to
the datè ol signature of the financial slatements were..
Managèment
The Charity Trustees are responsible the strategiG direction aTrd governance of the association. Day to day
operation5 are dele9aled to the Operations Group, staff and several subcommittees.
No Trustee receNes any remuneration foi their activities.
AHFD had the following part lime posts during the year..
Development Manager responsible for the sourcing and appli￿140n of grant funding. partnership dgveloprnenl
and management ofA Heart for Duns as a Cev•lopment Tnjst
Finance Manager responsible for financial administration for A Heart for Duns and some addltlonal projects
Caretskèrlte¢hnici8n respon$ibSe for maintenance of the fabric of the site, for events setup and takedown and
some customer ￿alSon. plus managing te¢hnical queries
Administrator responsible for volunteers. eveni organisalion and administration, and for managing bookin93 for
the Volunteer Hall events.
BenefiGiar4es
AHFD will remain al the lo￿trOnI of CommLnity Led Planning lor Duns & District foeusino on entertainment. culture.
wollbeing and combating isolation.
Key people who will benefit from AHFD aGtivities indude
Individuals and families thr¢)ugh measur&s and activities to combat disadvantsge
Ghildren and young people, by provlding them wilh additional opportunities
Older people, through community activit'es to counter isolation and stimulale volunteering
Strategic partners who have priority acckss to a central and usable site al low cost
Voluntary and third sector organisations, through the creation of 3 Third Sector Hub; and
Local businesses, through provision of flexible office and meeting spaces.
AHFD wsll ensure that Ihe needs ofthe communlty c￿linUe to develop. by prcviding.
A safe place where peokle feel accepted and valued
An a¢ces5ible building that can chan9e Its service in response to need
Space for indoor and outdoor activity that will regenerate this area
A bnokable venue. attracting new serVI￿S from further afield lor our community
Support to local businesses, increasing employment and volunteering opportunities.

A HEART FOR DUNS
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025

A HEART FOR DUNS
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees are responsible for preparing the Trustees, Report and the financial ststements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice).
The law applicable to charities in Scotland requires the Trustees to prepare financial statements for each financial
year which give a true and fair view of the slate of affairs of the Charity and of the incoming resources and
application of resources of the Charity for that year.
In preparing these financial statements, the Trustees are required lo..
select suitable accounting policies and then apply them consistently..
observe the methods and principles in the Charities SORP (Statement of Recommended PfaGlice),'
make judgements and estimates that are reasonable and prudent..
stale whether applicable accounting standards have been followed, subject to any material departures disclosed
and explained in the financial statements., and
prepare the financial statements on the going concern basis unless il is inappropriate lo presume that the Gharity
will continue in operation.
The Tru51ees are responsible for keeping suiTicient accounting records that disclose with reasonable accuracy al
any lime the financial position of the Charity and enable them to ensure that the financial statemerts comply with
the Charities and Trustee Inveslrnent {Scotland) Act 2005. the Charities Accounts {Scotlandl Regulations 2006 and
the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence for
taking reasonable step5 for the prevention and detection of fraud and other irregularities.

A HEART FOR DUNS
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF A HEART FOR DUNS
I report on the financ?al slalemenls of the Charity for the year ended 31 March 2025, which are set out on pages 7
to 24.
Respectlve responslbllltles of Trustees and examlner
The Charlty's Trustees are responsible for the preparation of the financial slatements in accordance with the terms
of the Charities and Trustee Investment Iscotlandl Acl 2005 and the Charltles Accounts (Scottan¢Jl Regulations
2006. The Charity Trustees C¢xsider that the audit iequirement of Regulation 10(1)(a)-{c) of trte Chwities Accounts
(Scotland) Regulations 2006 does not apply.
It is my responsibility to examine the financial statements as required under section 44{1)(c) of the Charitieg 2nd
Trustee Investment (S¢otland} Acl 2005 ancl to state whether particular matters have come to my attentson.
Basis of indep9ndent examiner's statement
My examination is carried out in accordarce wlh Regulation 11 of the Charities Accounts {Scollandl Regulations
2006. An examination includes a review of the accounting records kept by the ¢harity and a comparison of the
rinancial slatemenls presenied wilh those r&cords. 11 also includes consideration of any unusual items or disclosures
in the financial statements, and seeking explanations from the trustees conGerning any such m3tters. The
procedures undertaken do not provide all Ihe evidence that wc)uld bè required in an audit, and consequently I do not
express an audit opinion on the view given by the financial statements.
Independent examinerfs statemènl
In the course of my examination, no matter has come to my attention
1. ￿lch gives me reasonable cause to believe that n any material respect the requirements".
to keep aGcounlin9 records in aGcordanGe with Section 44(1)(ai of the Chantie5 an¢ Trustee Investhient
{Scotland) Act 2005 and Regulation 4 of the Charities Accounts (Scotland} Regulations 2006, and
to prepare financial statements wFich ac¢ord with the accounting records and comply with Regulation 8 of
the Charities Accounts (Scoland) Regulations 2006
have not been met, or
z. 10 whlch, In my oplnlon. aitenb'on Snou d be drawn In order to enable a proper undersianding of ltr￿ fjnancial

A HEART FOR DUNS
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Current financial year
Unrestricted Unrestricted
fund5
funds
general designated
2025
2025
Restricted
funds
Total
Total
2025
2025
2024
Notes
Income and endowrnents from:
Grants and Donations
Charitable activities
Other trading activities
Investments
Other income
3,516
66,722
48,474
351
181
95,163
4,716
5,790
98,679
71,438
54,264
351
181
59.844
61,350
47,147
1.382
Total incorne
119,244
105.669
224,913
163,723
Expenditure on:
Charitable activities
134.716
2.371
91,497
228,584
202,985
Total Èxpenditure
134.716
2,371
91,497
228,584
202,985
Net incomel{expenditure)
(15,472)
(2,3711
14,172
(3,671)
{39,262}
Tran51efS between funds
(3.656}
1.474
2.182
Net movement in funds
12
{19.128)
(897)
16,354
13.671)
(39,262)
Reconciliation of funds:
Fund balances at 1 April 2024
38.324
7.727
209,804
255,855
295.117
Fund balances at 31 March 2025
19,196
6,830
226,158
252,184
255.855
The statement of fi.nancial activities includes all gains and losses recognised in Ihe year. All income and expendilufe
derive from continuing activities.

A HEART FOR DUNS
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Prior financial year
Unrestricted Unrestricted
funds
funds
general designated
2024
2024
Restricted
funds
Total
2024
2024
Notes
Income and endowments from:
Grants and Donations
Chafilable activities
Other trading activities
Investments
4.208
58,233
38,654
1,382
55,636
3,117
2,493
59.844
67,350
41,147
1,382
Total income
102,477
61.246
163,723
Expenditure on:
Charitable activities
145,148
3,660
54,177
202,985
Total expenditure
145.148
3,660
54,177
202.985
Net incomellexpenditure)
{42,671)
{3,660)
7.069
(39.262)
Transfers between funds
11.751
{11.7511
Net Jnovement in funds
12
130.9201
(3,660)
{4,6821
{39,262)
Reconciliation of funds:
Fund balances at 1 April 2023
69.244
11,387
214,486
295,117
Fund balances at 31 March 2024
38.324
7,727
209,804
255.855

A HEART FOR DUNS
BALANCE SHEEr
AS AT31 MARCH 2025
2025
2024
Fixed as8èts
Tangible a¥aet3
17
188.713
194.602
Cuffgnt asvts
Stocks
Debtors
Cash at bank and in hand
18
19
3.ODO
7.OB1
67.158
1,500
13,388
64.621
77.239
79.509
Creditors: amounts falling due within
one year
20
(10,980)
(14.211)
Net Curre￿ assets
66.259
65298
Totsl assets *ss current liabililies
254,972
259,900
Deferred income
22
(2,788)
(4,045)
Not atssgts
252,184
255,655
The funds ofthe Ctwity
Restri{￿ed income funds
Unreslnctgd fuFKls- general
Unrestricted fvnds - designated
25
226,158
19.196
6,830
209,804
38.324
7,727
252,184
255.855

A HEART FOR DUNS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
A¢¢ounting policies
Charity inforrnation
A Heart for Duns is a Scottish Charitable Incorporated Organisalion governed by ils latest Constitution daled
19 July 2017.
1.1 Basis of preparation
The financial statements have been prepared in accordance with the Charity's Constilution. the Charities and
Truslee Investment (Scotland) Act 2005, the Charities Accounts (Scotlandl Regulations 2006 las amended)
and "Accounting and Reporting by Charities= Statement of Recommended Practice applicable to charities
preparing their accounts in accordance wilh the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102} (effective 1 January 2019)" The Charity is a Public Benefit Enlily as defined by
FRS 102.
The Chaiity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update
Bulletin 1 not to prepare a Statement of Cash Flows_
The financial statements are prepared in sterling. which is the functional currency of the Charity. Mcnetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.2 Going Concern
At the lime of approving the financial statements. the Trustees have a Feasonable expectslion that the Charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees
continue to adopt the going concern basis of accounting in preparing the financial statements,
1.3 Charitable funds
Unrestricted lunds can be used at the discretion of the Trustees in furtherance of the objectives of the
organisation. A single unrestricted fund is maintained for the day-to-day running of the organisation. Grant
funding and certain private donations allocated for a specific purpose are recorded irF the reslricled funds.
Designated funds are unrestricted funds that have been set aside by the Trustees for particular purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the
donors or which have been raised by the organisation for particular purposes.
Blooming Marvellous is a community gardening project to care for the public flowerbeds in Duns. Grant
funding was received to initialise the project in 2016-17.. the project has continued on a self-sustsined basis.
1.4 Income
Income is recognised when the Charity is legally entitled to il after any performance conditions have been
met, the amounts can be measured reliably. and it is probable that income will be received.
Cash donations are recognised on receipt. Other donation5 are recognised once the Charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income lax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise rf the Charity has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.
10-

A HEART FOR DUNS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
1.5 Expenditure
All expenditure is accounted for on an accfuals basis. Costs are allocated to appropriate headings, based on
the activities to which they are attributable.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, nel of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases=
Freehold land and buildings
Kitchen equipment
Fixtures and fittings
IT & office equipment
Motor vehicles
Other assets
31.23 /0 reducing balance
31.23Q/o reducing balance
31.230A_63.1601c reducing balance
31.23°A reducing balance
31.230A reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds
and the carrying value of the asset, and is recognised in Ihe slalement of financial activities.
No depreciation is applied to the freehold property as this is adequately maintained and the trustees consider
that the market value is not materially different lo cost.
1.7 Impairment of fixed assets
At each reporting end date, the Charity reviews the carrying amounts of its tangible assets lo determine
whether there is any indication that those assets have suffered an impaimienl loss. If any such indication
exists. the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss (if any)
1.B Stocks
stocks are staled at the lower of cost and estimated selling price less Costs to complete and sell. Cost
comprises direct materials and. where applicable, direct labour costs and those overheads that have been
incurred in bringing the stocks to Iheir present location and condition. Items held for distribution at no or
nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be
incurred in marketing, selling and distribution.
1.9 Cash and cash equivalents
Cash and cash equivalents irFclude cash in hand, deposits held at call with banks. olher short-term liquid
investrnents with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
11

A HEART FOR DUNS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
Icontinuèdl
1.10 Flnanclal Instruments
The Charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'other Financial Instruments Issues, of FRS 102 to all of ils financial instruments.
Financial instruments are recognised in the Charity's balance sheet when the Charity becornes party lo the
contractual provisions of the instrument.
Financial assets and liabilities are offset. with the nel amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the effe¢tive
interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the fulure receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction. where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effeclive interest rale method.
Trade ereditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operation5 from suppliers_ Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, Ihey are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of fiTnan¢it71 liabilities
Financial liabilities are derecognised when the Charity's contractual obligations expire or are discharged or
cancelled.
1.11 Taxation
The charity is exempt from all direct tsxation in the UK.
1.12 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
12-

A HEART FOR DUNS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Critical accounting estimates and Judgements
In the application of the Charity's accounting policies, the Trustees are required to make judgements,
estimates and assumptions about the carrying amount of as5els and liabilitie5 that are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
eslimales are recognised in the period in which the estimate is revised where the revision affects ¢)nly that
period. or in the period of the revision and future periods where the revision affects both current and future
periods.
Income from Grants and Donattons
Unrestricted Restricted
funds
funds
2025
2025
Total Unrestricted Restricted
funds
funds
2024
2Q24
Total
2025
2024
Grants and Donations
recieved
3,516
95,163
98,679
4,208
55,636
59,844
Grants and Donations
Blackhill Wind Farm
Big Lottery
Coronation
Charities Trust- YSB
Giving Force
Blooming Marvellous
Word Weavers
Community Cafe & Food
Bank
Community Newsletter
Silver Sunday
National Lottery Fund
PACT, BHA & BAVS
Allanbanks Art Project
Community Web Project
SBC - Shared Prospertty
Fund
Borders Community
Action
Greener Melr05e
Fixed Asset Reserve
Lottery Led Grant
Fallago Tweed Forum
Other
5,805
5,805
31,937
3,470
31,937
3,470
1,000
5,667
618
1,000
5.742
618
50
493
543
75
3,466
3,466
1,695
2.729
500
100
2,729
942
100
1,695
442
34,437
34,437
450
450
1.440
500
1,440
500
33,552
33,552
4,194
4,194
10,238
1,968
1,257
10,238
1,968
1.257
1,830
1.651
1,830
1,651
4,496
1,222
4,496
1.222
3,241
3,241
3,516
95,163
98.679
4,208
55,636
59,844
13-

A HEART FOR DUNS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from charitable activlti8S
Unrestricted Restri¢ted
funds
funds
2025
2025
Totsl Unrèstricted Restricted
funds
funds
2024
2024
Total
2025
2024
Income from charitable activities
Hire of Volunteer Hall I
office rental and services
Rent from land and
buildings
Ancillary trading income
Community events and
activities
22,663
22,663
20,061
20.061
7,227
7.227
1,325
6,354
6,354
1,220
1.325
1.220
36.832
3,391
40,223
31,818
1,897
33,71S
66.722
4,716
71,438
58.233
3,117
61.350
Income from community events and activities
2025
2024
Community Cinema
Community lunchl afternoon tea
Marketsl Beer festival
Community challange quiz
'Christmas Crackle.
Hogmanay ceilidh
Music events
Players opera
Come sing
Be￿iCkSh1re show
Tea Dance
other events
5.867
2,478
5.631
452
5.099
2,921
11,260
850
8.568
376
2,623
434
5.440
2,849
1.065
774
4.052
357
1.285
4,024
7,534
Total community events and activities income
40.224
33.715
Income from other trading activlties
Unrestrtcted Restricted
funds
funds
general
2025
Total Unrestricted Restricted
funds
funds
general
2024
Total
2025
2025
2024
2024
Bar Sales
48,474
5,790
54,264
38.654
2,493
41,147
14-

A HEART FOR DUNS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from investments
Unrestricted Unrestricted
funds
funds
general
general
2025
2024
Interest receivable
351
1,382
Other income
Unrestricted Unrestricted
funds
funds
2025
2024
Net gain on disposal of tangible fixed assets
181
Expenditure on charitable activities
Total
2025
Total
2024
Direct costs
Depreciation and impairment
Community even15 1 activities (see note 11)
Special projects {see note 14)
Charitable donations I gifts
Hall refurbishment
Professional costs
200 club prizes
6,070
71,785
7.499
825
30,840
4,110
984
9.042
56.140
7.712
1,687
538
122,113
75,119
Share of support and governance costs (see note 10)
Support
Governance
103.441
3,030
124,986
2,880
228,584
202,985
Analy51s by fund
Unreslricled lunds - general
Unre51fi¢ted funds - designated
Restricted funds
134,716
2,371
91,497
145.148
3,660
54,177
228,584
202,985
15-

A HEART FOR DUNS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
10 Support costs
Support Governance
costs
costs
2025
Support Governance
costs
costs
2024
Staff costs
IT and administration
costs
Cleaning
Marketing and Hall
promotion
Property costs (repairs.
maintenance)
Redundancy cost
Operating licences
Insurance
Other Support Costs
Independent examination
fees
78.906
78.906
98.169
98.169
8,756
4,103
8,756
4,103
7,747
2.771
7,747
2.771
16
16
6,398
6,398
2.789
2,789
4.015
4.410
692
451
333
4.015
4,410
692
451
333
987
5.757
2.127
987
5.757
2,127
3,030
3,030
2,880
2.880
103,441
3.030
106.471
124,986
2,880
127.866
Analysed between
Charitable activities
103.441
3.030
106,471
124,986
2,880
127,866
11
Expenditure on key community events and activities
2025
2024
Film hire and royalties
Bar
Catering
'Christmas Crackle.
Beer and food festival
Other AHFD-run event costs
Ceilidh
Larder and Cafe
Come Sing
Music events
Bemickshire show
Tea dance
5,373
25.652
2,491
3,898
8,502
11,994
2,920
1.841
8,133
19.194
162
5.686
600
9,195
3,470
3,098
3,646
2,956
8.411
163
540
71,785
56,140
16-

A HEART FOR DUNS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12 Net movement in funds
2025
2024
The net movement in funds is slated after charginglltrediting)..
Depreciation of owned tangible fixed assets
Profrt on disposal of tangible fixed assets
6,070
(181)
9,042
13 Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the
Charity during the year (2024: None).
14 Specialist projects
2025
2024
Blooming Marve15ous expenditure
7,712
10,212
15 Employees
The average monthly number of employees during the year was..
2025
Number
2024
Number
Patt time staff
Employment Costs
2025
2024
Wages and salaries
Redundancy costs
78.906
98,169
4,410
78,906
102,579
There were no employees whose annual remuneration was more than £60,000.
16 Taxatlon
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
17-

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A HEART FOR DUNS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 MARCH 2025
18 Stocks
2025
2024
Bar stock
3,000
1,500
19 Debtors
2025
2024
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
7,081
8.084
5,304
7,081
13,388
20 Creditors: amounts falling due within one year
2025
2024
Notes
Bank overdrafts
Other taxation and social security
Trade creditors
Accruals
21
2.958
3,148
5,590
2,515
4.387
4.078
2.515
10.980
14,211
21 Loans and overdrafts
2025
2024
Bank overdrafts- PayPal
2,958
Payable within one year
2.958
22 Deferred income
2025
2024
Arising from Deferred income - Grants
2,788
4,045
Deferred income is included in the financial statements as follows..
19-

A HEART FOR DUNS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
22 Deferred income
Icontinuedl
2025
2024
Deferred income is included within..
Shown as deferred income on the face ofthe balance sheet
2,788
4,045
Movements in the year..
Deferred income at 1 April 2024
Released from previous periods
4,045
(1,2571
5,875
(1.830)
Deferred income at 31 March 2025
2,788
4.045
23 Unrestricted funds - designated
These are unrestricted funds which are material to the Charity'5 activities which have been sel aside out of
unrestricted ftjnds by the trustees for specific purposes.
At 1 April
2024
Resources
expended
Transfers At 31 March
2025
Fixed Asset Reserve
Dougal Afleck
7.727
(2.3711
5.356
1.474
1,474
7,727
{2,371)
1.474
6,830
Previous year:
At 1 April
2023
Resources
expended
Transfers At 31 March
2024
Fixed Asset Reserve
11,387
(3.660}
7,727
The Fixed Asset Reserve represents the charity's fixed assets which have not been PUTchased using
restricted grant funds.
A transfer has been made between the Unrestricted fund and the Designated fund to account for additions to
fixed assets in the year and align the funds.
-20-

A HEART FOR DUNS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
24 Unrestricted funds
The unreslricled funds of the charity compfise the vnexpended balances ol donations and grants which are
not subject to specific conditions by dc￿0￿5 and grantors as lo how they may be used.
At 1 April
2024
Incoming
r•soureès
RÈsourGe3
expèndéd
Transfers At 31 March
2025
1.474
36,850
(1.474)
(2.182)
General funds
119.244
(134,716)
19,196
38.324
119.244
{134.716)
(3,656}
19,196
Previous year:
At 1 April
2023
Incoming
resources
Rèsources
expended
Transfers At 31 March
2024
General funds
69,244
102,477
(145,148)
11,751
38,324
21

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A HEART FOR DUNS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
26 Analysis of net assets between funds
Unrestricted Unrestrlcted
funds
funds
general deslgnated
2025
2025
Restricted
funds
Totsl
2025
2025
At 31 March 2025:
Tangible assets
Current assetsllliabilities)
Provisions and deferred income
924
18,272
5.356
1,474
182,433
46.513
(2,7881
188,713
66.259
12.7881
19.196
6.830
226,158
252.184
Unrestricted Unrestricted
funds
funds
general designated
2024
2024
Restricted
funds
Total
2024
2024
At 31 March 2024:
Tangible assets
Current as5etsllliabilities)
Provisions and deferred income
1,079
37,245
7,727
185,796
28,053
(4,045}
194.602
65,298
14,045)
38,324
7.727
209.804
255.855
27 Related party transactions
Expenses were re-imbursed to committee members for purchases made to support community events and
activities. No additional travel expenses were claimed. None of the Trustees received remuneration for their
activities.
-24-