THE DUMFRIES & GALLOWAY OUTDOOR ACCESS TRUST Scottish Charitable Incorporated Organisation Scottish Charity No. SC046070 Accounts for the year ended 31 October 2021 Montpelier Professional (Galloway) Limited 1 Dashwood Square Newton Stewart DG8 6EQ
THE DUMFRIES & GALLOWAY OUTDOOR ACCESS TRUST Reference and Administrative Information for the period ended 31 October 2021 RegTStered Charity No: SC046070 Trustees: an) ryl d 19107121 appointed 07112121 Contact Address- Accountsnts: Montpelier Professional (Galway) Limited 1 Dashwood Square Nwlon Stew3rt DG8 6EQ Bankers: Clydesdele Bank 84-86 High Street Dumfries DG12BJ
THE DUMFRIES & GALLOWAY OUTDOOR ACCESS TRUST Trustees Annual Report for the year ended 31 October 2021 The trustees present their annual report togetheT Wlth the accounts for the year ended 31 October 2021. structure, Govèrnance and Management The charity is administered in accordance with its constitution adopted on 21 October 2015. The three Trustees are the original Trustees of the SCIO and were appointed upon registration on 21 October 2015 and remain as Trustees. Three Trustees represent the minimum required under the registered SCIO. There 15 no formal induction pwramme or training, however some trustees have previous charity experients. The trustees keep under review the major risks to which it may be exposed. Objectlves and Activities The charitable purpose of the charity is the advancement of citizenship or community development and the provision of recreational f3cililies, or thè organisztion of Improving the conditions of life for the persons for whom the facilities or activities are primarily intended. The Trust's purposes are, for the public benefit, lo defend, restore, conserve, create and acqui rights of access over land in the designated district, including rights of way, paths an roule5 of access. In furtherance of this purpose, the organisation will". promoting responsible aecess.. statutory rights of a¢$S as set out in Land Reform (Scotlandl Act 2003 and any améndment thereto. promoting the creation of a neOrk of paths in the designated district. advising and assisting in the management of existing routes and investl9ating and promoting proposed routes. expressing views and. where appropriate, making representstions about proposed developments which maty affect such routes and liaising with the local authority or any other relevant body including but not limited to the DUMFRIES & GALLOWAY OUTDOOR ACCESS FORUM being the Statutory forum (to fulfil the duty under Section 25 of part 1 of the Land Reform IS¢ollandl Act 2003) as established by Dumfries & Galloway Council. informing the public and interested parties of the matters associated with access within the designated district. to promote the well-being and health of the public al large comprising the people of and visitors lo the designated district in respect of their use and enjoyment of their rights of actsss. to promote the creation, preservation and conservation of the natural environment within the designated district of Dumfn"es & Galloway. to promote the creation. preservation and conseNalion of recreational facilities in the interest of social welfare and other leisure time activity of the public associated with the rights of access within the designated district,. lo promote Irade and indLSStry for the benefit of the general public and opportunities for work. raisin9 money in the furtherance of these aims.
THE DUMFRIES & GALLOWAY OUTDOOR ACCESS TRUST Trustees Annual Report for the year ended 31 October 2021 (Cont) Aehiev9ments and PerfomanGe and Future Plan$ ilst the coronaviTUS pandemic interfered with the running of the Trust, the Trust was abSe to participate 'virtually' with fellow Trustees and other members of the stalulory Outdoor Access Forum of Dumfries & Galloway, having 'meY on 8th December 2020,. 20th April 2021, 8th June 2021 and 7th September 2021 at which the Trust reported on its activities. The National AGTrss Forum was looking into issues of vandalism, bad parking and over-use of paths during lockdown. The Trust had been advised that the coastal core path ICP1811 (Kirkandrews lo Garrick) was to start in the new year 2021. Funding of £7,500 had been Gonfirmed for the New Galloway Link Path in conjunction with the Galloway Glens partnership. The Peninsular Tourism, project reported in the Annual Reportto 31st November 2020 had now been completed. The Trust Chairman. Peter Ross advised the meeting that Naturescot required a licence for the Borgue Coastal path and one of its officers had been very supportive and helpful in securing this. The Chaimian, Peter Ross had met with the Galloway Glens Partnership in regard to further funding and a legaoy project to the completion in August of the New Galloway Link Path The opening of the Link Path had been well publicised in the local press. The Galloway Glens website htt s:11 allowa lens.or Idumfries- allowa S-trust-takes-a iant-lea -forward1 made reference the funding of enlistment with the Trust fundad by the Glens to promote and further sl aclivilies. is taking Dn the improvements to the Trusf s website and it has seen a Gonsiderable explosion in Social Media activity. Work is ongoing to assimilate into the Trust the Stranraer Rotary's Mull of Galloway Trail. The Southern Upland Way around Moffat is due lo see improvements and community involvement in the financial year to 31 sl October 2022 with the ambition of linking the efforts to the opening to Moffat Walking Festival The fruslees are however. cautious and anxious of the long term impact of the pandemic and pressure on finances genera51y for local authority fvnding and strain on other potential tunders in the Du Ilowa re ion. The recruitment of I0 Trustees, is most weleoma. Flnancial Review The charity had a deficit for the period of £12,684 (surplus 2020.. £14,221), and had unreslricled funds of £2,409 at the year end.
THE DUMFRIES & GALLOWAY OUTDOOR ACCESS TRUST Trustees Annual Report for the year ended 31 October 2021 (Cont) Reserves Polic The Trust aims to hold a reseNe sufficient to make payments when they fall due wilhoul recourse to borrowng. The TrLSStees review the level of uncommitted funds against the backdrop of the Trust's current and anticipated future endeavours. The Trustees need to be aware of financia5 pressures on lorAI authorities and recognise that future funding will become ery tight. The trustees declare that they have approved the trustees report above. Signed on behalf of the charity's trustees Date.. 2czi
THE DUMFRIES & GALLOWAY OUTDOOR ACCESS TRUST Independent Examiner's Report to the Trustees I report on the aecounts of the ¢hatity for the period ended 31 October 2021. which are set out on pages 5 10 7. Respective responslbllltles of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in a¢¢ordance with the terms of the Charities and Trustee Investment (Scollandl 2005 Act and the Charities Accounts (Scotlandl Regulations 2006. The ¢harity trustees consider that the audit requiremenl ol Regulation 1011 Ildl of the Accounts Regulations does not apply. It Is my responsibility lo examine the accounts as required under sectiori 4411 Ilc) of the Act and to Stale whether particular matters have come lo my attention. Basls of independent gxamineVs statement My examination is carried out in accordance with the Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by th8 charity and a comparison of the accounts presented with those records. It a150 includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the 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 accounts. Independent examlnerfs slatement In the course of my examinatson, ne matter has come to my attention other than those disGl¢sed below. which gives me reasonable cause to believe that in any material respect. the requirernenl to keep accounting records in accordance with Section 41{11 lal of the 2005 Act and Regulation 4 01 the 20 Accounts Regulation and. to prepare accounts which accord with the accounting records and comply wtth Regulab'on 9 of the 2006 Accounts Regulations. have not begn met 2. to which, in my opinion, attention should be drawn in order to enab a proper understanding of the accounts lo be reached. The matters that have come to my attention are.. Documentation was not available lo allow me lo agree the sourts of £5,621 of grant income and whether this income was been correctly reported as reslnctect or unre5tricled. Consequently I have been unable to verify that the £9,462 of expendlture reported as unrestricted has been correctly reported. The chanty Irdstees are aware of the importance of nainiaining full rernrds of such transactions going foN4ard. Chartered Accountsnls Ireland Monlpelier Professional (Galloway) Limited 1 Dashwood Square Newton Slewart DG8 6EQ
THE DUMFRIES & GALLOWAY OUTDOOR ACCESS TRUST Receipts and Payments Account for the year ended 31st October 2021 Notes Restricted UnrgStri¢ted 2021 2020 Recei Dumfries & Galloway Council The Solway Firth Partnership Scollish Govemmenl HP8 Assurance Limited Sundry donations Interest 1,000 4,621 5,621 8,250 7,000 200 2.500 200 235 235 18.150 Total recelpts 1.000 4,859 5,859 Pa ments Charitable activitie8 Govemance costs Total payments 9,081 8,814 648 9,462 17,895 648 18,543 3,168 761 3,929 9,081 Ex¢essl{defi¢it} of recelpts ovor paym•nts 8,081 £ 4,603 £ - 12.684 14,221
THE DUMFRIES & GALLOWAY OUTDOOR ACCESS TRUST Statement of Balances as at 31st October 2021 2021 2020 Bank balan¢¢ Current accDunt- Opening balance Movement in year 24,607 - 12,684 11,923 10,386 14,221 24,607 Closing balance - Current acwunl 11,923 11.923 24.607 24 607 Other assgts Fixed assets 5,805 5,805 30,412 Total funds 17,728 Tha accounts were approved by the tTuslees on ... For and on behalf of the trusteès
THE DUMFRIES & GALLOWAY OUTDOOR ACCESS TRUST Notes to the Accounts for the year ended 31st October 2021 1 Basis of Pre The accounts have been prepared on a receipts and payments basis. They consist of a summary of all monies received and paid via the bank and in cash by the charity during the financial period. along with a statement of balances. No adjustments have been m8de for any income due but not received. or any expenses incurred but not yet paid at the period end. aration 2 Charitable Activities R•$tri¢ted Unrostricted 2021 2020 16,714 282 91 808 17,895 258 158 2,237 515 3,168 Footpath repairs Postsge, stationery & advertising Travel and subsistence costs Sundry expenses 9,081 7,633 282 91 808 8,814 9.081 3 Governance Costs Ac¢ountancy, bookkeeping & secretarial fee5 648 648 648 648 761 761 4 Trustees No remuneration was paid to any charity trustee or to a perÉon connected with the trustees. There wre no expenses paid to trustees in the year 5 Related Pa Tran$a¢tions There were no related party ITansactions during the year. 6 Movement- 8ank Fund8 enin Balance Closin Balance Income enditurè Transfer Unrestricted general fund Reslricled Beehlve Bolhy Fund Restricted New Galloway Link Path Reslricled Castle Haven Bay Path Restricted Borgue Coast Path 7,012 595 7,500 7,000 2,500 4,859 1 9,462 1 2.409 595 581 7,000 2,500 1,000 9.081 24,607 5,859 1 18,543 1 The restricted Beehive Bothy Fund was for the purGh8se of the Beehive Bothy. The reslricled New Galloway Link Path 8$ agreed with Galloway Glens Partnership. The restricted Castle Haven Bay Path funded as part of thé Robin Rigg Community Benefit. The restricted Borgue Coast Path is a developer contribution lo upgrade and maintain this path.