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 (Gal￿way) 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 ne￿Ork 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 I￿0 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.