Charlty nUrnr: SC047031 CAMPLE LINE {A Scottish Charitsblo Incorporated OrgaDlsation) UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Armstrongwatso Accountants, Business & Financial Advise
CAMPLE LINE IA Scotb$h Charitable Incorporated Organisalionl COPUENTS Pago Reference and admlnlstrative detslls of the Charity. its Trusiee5 and 8dvisers Trustees. report Trust805' rBsponsitslliUe5 Statement Independent examin8r's report statem•nt of fEnandal activlttes fo 11 Balance sheet 12 Notes to the financial stat•rMnts 13-24
CMIPLE UNE {A Scottish Ch¥trlt¥blo IncpOrth OrgatIOn) REFERENCE AND ADMINISTRATIVE DEfALS OF THE CHARrrY. rrs TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2024 Charfty regiSt•red number SC047031 Prlncipol offic8 CpIe MS1 Cample Thomhill Dumfriesshir8 DG3 5HD A¢countants Armslrong Watson LLP 51 Rae Street Dumfrie8 Duthes & GaHoway DG1 1JD Bankèrs CumberfaTrJ BuIng knety Curnbedaml House C(X)rwaY Parkhothse Carfisle Cumbria CA3 OJF Page I
CAMPLE LINE IA Scottish Charitable Incorporated Organisalionl TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The Trustee5 present their 8nnual report tcoether wth the finanual ststemenls of the Chari£y lor the period 1 January 2024 10 31 December 2024. CANPLE LINE was 85taDltsh8d In 2016 as an sndepwthnl contemporary arts organi5ation and public gallery. We are based in and see (x)mmunilks that meet the definlion of acc8ble and ianh)ts rur81 Iscottis Government Srx4old Urba¥1uT8l ClassificatKM 20201. We ar8 16 rrsiles norlh of Dumfries in a large. predomiranly rural region wth low pCpUOn dertsty- where 1 In 3 p&)ple Ilve In ¢))mmunths of less than g)0. In the last 8 ParS, we have eslabli8hed a (aye team at CAMPLE LINE we ai Icxaly based, w& have developed an ambthous publie prDgr8mrne wih Ihe fdlowing wms.. Supporting artists a practis¢ng intemat¥)nally todèyto rnake [1 vrt)rk arml bringi K Snto the publi realm In a rural settTrw'. Inu8awry th8 oppOnie8 fry IlThe in Objr ruTal rtext t+ attass. engage and partkipate SU81 èrts of int8mats.onal scop8 th8Trr kmxlity. Arnpltyn9 and reftectillg a dNersltyof. Oaces and cOrThThmS In ways tt7at can intersect and re50nate oui rural context and gNe wsiblty to loT or wxIer-reF8entd perstclTries and experienc8S- Being a SOUr for our local communtss and residBnts of the region and suppon9 Ihe dest poSYe access to creative OFwthJnities and eno)vnters'. Contributing to the rarye ofwj quality prOfeon Arml wid8r LVPOrtun1t in our kx81 communities. parbcularfyfor wurJ people; Offering new skil developments (4)portunities è settirKJ for people, induding young people. 15ving in our ktal comm4Jnibes', Developing as a local employer within a njral selbr4J and rc)t)g Ihè prcJuction of the prrymmtn8 in loral pewe, and serwos.. Bringing fijrther inveslrnent through the wgjal into thJmfr(esshire, vthich can In tum brfng beneffts to our local communities: ontrtbub.ry to lh8 high-qualtyvisual arLs and (¥lhwal programmiro thal can be ssed aeross cwJr region, which ¢an help attract people to live orwsit Ihe regton., Working as envIron¥talLY 9jslaabIY as can. worknng iowards carbon r&luctrffi. ObJective8 and acti¥Stle$ a. Pollcles and objectives Tha obi8ctN8S of CAMPLE LINE a5 a tharilab18 arts organBaltr)n are to." promote the advar¥xment ofthe arts and ¢*lbJrE by enat4ing and furlhering access to the SU81 arts, film. liteT8tur8 and 0th8r art fo8 to the general public.. proote the aar¢ement of edLThkn"cM by 5VPPOFting and advanciNJ thè genèral wblic's aw8r8ness of the visual arts and Ixjllure a1 bywork1ng wrth educational lr6titut1 cornmunity grwps to eOUrage engagement of and parttcirjalion in Ihe arts. bl b. Strategles for achievirq objecti CAMPLE LINE operaies with tre putlic ¥rn5". Supporbng artists who are wxtising internatr"onaty today lo make newwork and bdnging it Into the putlC realm in a rural 5eth"ng' Incxaasing the opportunities for those living in our rurJ context to $. er4Jage wth and participate in visual arts ol Intemation scope in their localty. Amplity"TYJ and reflecting a dw5ty of voi(XS. tlaces and communities in bydys that can intersect and resonate with our rural £text Vk$il1ty lo lesser OT under4epresent&J perspectives and Page 2
CAhlPLE UNE {A Scottish Charttsble llxorpornted Organls3tlon} TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 ObigctiVe8 and actlvttles (continued} Being a resouTC& forLxFr local communities and residents of the regk)n and supporing the wrJ8st ptsssle 8CC8SS to cmtive opportunitia8 and eUnterS". Contributing to the range £ quality [e$SOI and wider adievai)ent Opportune$ in our local communities, paTbcuIaYf0rjY)Urtg people: Offeriny n8w sknlls developments oppYn[baS in a thptace setttng fc people. induding yjung people, living in our local coMmunes. Developing as a kxxl e0y¢rlhln a rural setting WKI r¢rfAing the produthn Oftt programme In Ictal people, and senrices.. Bringing fvrthèr investment through the 81rts snto Dumfriesshire, whith in brtng baneffts to Ir local comrnunities., Contributitw to the high4Jualty Su81 arts arKI ryjltural prtJramming that can b8 8(xAssed acTOSS our regicr, which can hÈip attract people fo live In sIttrE region.. Workirtg as ènvironmentslty suStaaY as we G4n. wothng tDwards cart)n thuthon. c. AdlvStle5 undertaken tr• ach1 obJecll¥es The mair actiwbes und8rtak8n by CAMPLE LINE to fvrther its tharilable obj Indtyje: commissionsny of new contemporaryvisual art and slagirvJ Off put4K exhibibon5 CTèation and sharing of 8udienc8 d8velopTYnt and attessibilty reswrrys Film screenings 8nd progr8mmes Participatory workshops Public talks. Q&A% and readings Public walks and Wllg activibgs Creativ8 outr8ach actiwlies wrth local srkn)fs and wmmunty organisabons Wider achievemenl OFV)rtunikn"85 8j ¥nentoth"p of peop18 AChlWentS and p•rforn?anc• a. R•vt•w of actjvltks Ir¢ 2024. CAMPLE LINE was atrA8 to ulertake a 10-day writerlmaker residewy wrth K WJryJan" supp)rt four artists- Gabriella Bo, aaire Barday, Asti Cavus(YJlEJ. Chiara Camoni- to devèlop solo exhibrtions, whKh were open to the pubk wth free enby for periThYs of 11>12 weeks spectiVe1Y0v?r spring, surnrn8r and autumn- (yJmmis510n new wriling and projuce arKI omtsj high quality aLKlienL¥ and 3¢s1ty materials within and 8lowside all ftyJT exhibitions,. support a fifth arbst- Aji[ Myers- to present a seTr ofwork dfawn frL¥n her pfoiect vAth thos8 serving tim8 at HMP Dumfn"es on the outSKle of our buming: continuing lo develop and knieve high star¥Jaf¢s to access a$S]lItY. deliver ¥ ranoe of workshops and evenlsthat supp)rted and exFonded the exhibthon5. and that which eroage with our I(alIty. d81Trver furth8r screèning eTrts Ihrough Ixjr Film al Cample tlaiform", linue evcAwng our Y(¥Jng A5SiStants programme. 8rKI indude oui Young Assistsnts diredy in aitess and accessibilitywork: continu8 d8vek)ping our outreath work wih Olf I([ sChCS and share (tive resources wlh our local CDmmunities and explore ways that can engage Tr1h or p8rtiopate in our programme from their own horres or Fe5. Page 3
CAMPLE LINE
{A Scottish Charitable Incorporated Organisaltonl
TRUSTEES. REPORT(CONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
AChvernents and p•rfom)an¢• l¢onttnutsdl
Supported )Jndiry Erorr, ¢?ve ScolK8nO autJmn 2023. &asoow-based WT".ter K Morgan
underlook a Srt at CAMPLE LINE in February 2024, staw'ng in nearby village Gatd&Nbridge arnd
alkin9 to camp eath day. Durin9 Iheir re$entry, K prcxyuced a ThumbEr of drawings and worts on paper,
which responded to their daly wks. and PfLyJuced a new limftAI tillèd a a gtse.
W fvndin
and
from Cwdve Scx)UanEi Ere at4• tv SUFWrt
to develop sc40 wesentalpJns for CANIPLE LINE. Addlth)na'. fvnding to supporl
XYIS1:IOi Was adrded by The Henry Foufidation Three ol the artists were ae to produce
new work lor our spaces, vhML they sho1 at Cample ts the firsl time Bolh
substantial new ty)dies ot work and tL)k frJrwafd dw050pmt5 that they hal b¢•n con8idenr,g for som& lime.
ade a new grcw> of %Nk at Carnp. wFMch she in5ts11ed 8longsNJ8 [k
presoited ? tody ol wk thal sho made in 2020 <>)nmliS9&yd by,1 Paris
of the exhib tiJns frory four ivr ters, ndudin
Vg produced four exhibtb"oTr bott
CAMPLE LINE {A Seottlsh CharltAbh In¢OrPoTa (kgani8ationl TRusfEES' REPORT ICOtrnNUEDI FOR THE YEAR ENDED 31 DECEMBER 2024 Achi8v•nents and performanc• le4)ntlnu•d) t8r 2024. we bwJan two new areas of work as part of an enhanc8merrt of our a(tess and actbilty prOS1On, with the alm of raathiThJ ar engaglng those lknng in Dumfn'•$ and Galloway and those VSin9 wr region who are deaf or h8rd of trariry. or WIK) have )gdliJnal sensory needs. This tmjitds upon work we havè n tsndertthng in relation to audio deSrptn and si)rt for VltOrS 8dditiond neets. induding making inforrnn abcjtOurftrtTrs available. With funds from thè Ragional Cullural Fund. we l)egan developing resour{ for BSL-users. which induded IDur V0$ ifvat provK18 a wdcxyne to r.Ap.4PI and what to expect when visiting Iwr and Intornatlon abrt how to Teach us, to join our avents d deafart guide frudi Colli8r to devebp Ihe resour$. and to ddiw our first 8SL4ed exniurrion tr. The primary aim of this wcrt was to reach and eTrJ8ge deaF BSL users whD live in or are visitiNJ DUMfr and G81k)%Yay and fjnabse th8m to aLws our prtyFarnFne in theirfirst preferrgd lavguage. 8nd SUPPDrt peoFAe who ewence sensory prtssIng diffiodlies - devdopiny SOurCeS for Ihose wtth additkThl senry support needs Jr anyone dse who may prefer a Ire relaxed ewEeJKe of our 9allery spaces. Our prramme tocAc place in buikling, in our adiacenf uv88n spacs. in $utrcnd1n9 l&ndseare and wa our online ptFOrrnS. We aLryo placed exhibthon resour. sucn as our exhibilion bets, descriptions and short exhitrAtion fllms on wr websrt8 lor pw18 to watch or read. We w8rg also atAe lo M)rk wth our Icxxl primary sch(yJs, Undertan9 classroom-based tyitrnath thties wrth all cJasse$ at a05?burn and P•nFKMtt Prirnary Sthols and 5el8cled primary dasses al W81kn H811. INe w8re able to devdop further acSS rèsourc8s, induding reccdings of 1 cw exhitthn litefStur8 (ganery lgxl. exhibilTon èssay) that are 0 C8Ptl0FEd, 85 wdl 85 tsile or handlir4J resr¢0$ Where actity tts)k &4ace in our lkjIn0, gro)d5 or l(MxI area Cincl. oui exhibOrn5, and wih partiCiP3tory drop-in5 and w(kshOps1, visllor5 and p8rti¢ipants reathwj us ItDm a e range of places. Whllst the majwty of our In-person arKI participants Iwe I¢x8lly auos5 Nrthsdde IDG1. DG2, DG3. DG41 or are resKJents of the wider regn IDS5. OG6, DG7. DG9. DG10. DG12, DG141. we - -Iso had VISItr from acr0$5 the south of Scotland Ind¢Jdirtg AYT, Arran, nart¢. B"'gg3r. and Galashiels. as well as dsewher8 in Scotland induding Edinburgh, Glasg(vN, Dvrmlee, Frfe. and A1[8,. and from across the UK. indLkling Curnb, Northumber4and, Lancasbire. Yorkshi, Essex. London and Wals. txked 1 once agakn PR br our ethibitK)ns pr(NJramme. Arx05s Ihe year we had 55 ptgTrs of rx)v•rage. with an estimated 693.lJ)O unwwè onlkne V4%S. Coverage included reglonJ press: O&G Stsndard and DGWGO. DNG24 and others as wdl as national press trhe Her81d. The Scotsmai), arnd thrtyJgh natio1 outlets (Visii s>tIand. The Skinny). lifè stye prinl and more specialkst art pr885 Isrrtistt M News. Studio IntWb8tK)nal. ApuADI IeT the course of 2024. 134,338 uniquo w$it5 accessed our websrte a totJ of 634.106 tirnos. This is an Incr8as8 2023, when 87,241 unue bFsitors wevd wrwebsAte a totJ of 294.359 b"mes. In Janu8ry 2024. we r&Ve rbrfi¢a*ion that we had l)6en gJccessfftA with Stsge One of Creative Scotland's MuttTrTrYeaF Funding proc&ss an invitakn to make a wbmissw lo Stage T This entai rew Sl"ale Ic Dewe,'9Jmri'. Pl. 'or 2025-2028: vthich Tina Fjske und?rtook with support from OLJr SI1egIC Plan. finan( proforynas and applicatlon form were Sb.1[d ir. April, and January 2025 we weft rll[led that our appficolion wa5 Su581. CAMPLE LINE has joined Creative S¢odand's Mulkn-Y8ar F¥ndiro Portfdio 2025-2028. with a three-yearfunth'ng setuement for thal period. b. In¥estm•nt policy and porforrn¥tce The chai¢ty US normal (ommwcid bants to hojd it5 reseNoS. Page 5
CAMPLE LINE
IASctittish Charitable Incorporated Organisationl
TRU5TEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Financlal revlew
. GoÉn9 conc•m
After Marj approprfate enou185. Twslw 8 reas¢rAble expeclatwJn that Ihe Charity has ad•)uats
resou[$ to corsbnue in op8rat on81 $tenCe forlhe fore5eeAe futfft. For this Tèason. Ihey cx)nlinue to adopt
the going corKern ba&s in pr8p8rir¥J the financial StatneIS. Further detalls regarding the adopts.on of Ibe going
COnM basis can be loufKI in the accOLr9 FrfJlirJ¢s.
b. Ru•rS policy
The restjfts for the show a surpkts tsf 6Xpeire over Income of £41217. This was ca1¢0 foNrd into
the nexi peri¢
CIMPLE UNE IA S¢oltish Ch•rllabl• Incorpornted Chyn18ation} TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 310ECEAIBER 21124 Structuro. gov•rn•nu and rnanay•m8nt (contInd) tiC.Ll ?L.4 LE I IYF. -.a= fc Ic'Jée Dedson-rnaki.Ig by tne tharify L'uslees ,s sel cul ir, CAA'.PLE LINkn S CGi%l.;tulion= Any charity trustso may calj a meeting of the boar(l. Al least 7 days. rw)tke tW8t be given orf eath bowd rneetir¥J. UnSS Ihe opiruoTr of Ihe FeY9Jn rAltng the meelingl thèfè 1$ 8 ¢J¢gree ol urgency that makes thal Inappropriate. No valid decisiors can be token at 8 twd rn8etThJ urdess a quorum is ptP50nt'. lh6 qLrn For board Ftleelings is 3 tharity Iruslees. 8t anythme th8 nurnb8r of charity trusts06 M7 olfice falJ5 Ihe nurrtjer ststed as the (worurn. the remwning cbarity trUs{SI will ave pM>wgr kn ri the VacaleS call a mBrnbars' miins - but will rK)t be able to take 8ny other Val (leusk)ns The chalr of tho organ1satlon shouk1 ad as thairpwson of eaGh LK)8rd meeting. If the chair of lh8 nisation w not Psentw1 15 miniites afterthe 11rn8 atmthlth them88ting was due start lor is rM)t willir¥J to ad as thwrpwsonl, the charty trustees present at the meetirwJ musl elect lfrorn 8mon9 th8Tnsdv881 th8 Pgrsop, who will act as chairFerson (rfthat mÈeJng. Every charity IrLtstee has one vote. whKth given Perso.. I decisNS at t)aTd meetiros %Aryll be mède by maiurity vote. If there is an equJ numtsr ofvotes kn and against any resc4ultt) the thairpgrson of the m88tng will b8 titled to a seLY)rKI ((25ng) vote. The board may.. at its disc). auow any pewn lo attend and speak at a txwd ffeting rw)ti¥ithstanding Ihal he1str rK)t a rarttyrustge- bul on ts IsiS that Wsha rnst Thjt parUcip8le in derAsion.rnaking. d. R•l4t•d party r#latlonshlps The butldin oLrLJ b CAAAPLE LINE i ol Sub-c0Mittee ".JUl'"..aI lease a.Tr- rr.ai ers relatsng Lo th -ex%a.s 2-. a cupatTr (4 the lIdIng to engjro trartsparey. Related paty rElatthships In of Tnkste88 are Tr74ered CAMPLE LINE'S a)N8tilukn (Clause 531. . Flnancial risk fflanagem•nt Th8 Trustees have assessed the major risks to whK the Charlty L8 exrx)sed. in partiw181 Ih)se rElated to the Operatn$ arKI finances ol Ihe Charity. ar ar8 satisfied thal systems ar¥J Procedures arB in place io milvJalg exp08ure to Ihe mejor risk8. Plans for fulure perfL)ds In January 2025 CAMPLE LINE was successftjl In Srir& a 1*ge-w fUrKI1 SÈiYement from Creabve ottand. ansy as of April 2025, the owksth.on ts 98rt of Cr8aive &x)Ilantt'8 K4uth-Year FuThJing Portfollo. Wth this rwi furlrj in ac. in 202&26 we to begin to ddrver on our Strategic Developmgnl Plan 2025- 2028. whlch sets out the Msion anrj rateg (firertwJfj lor CAMPLE LINE over the next the years 2028-2028. It summarises our vison. FAIre, and rXj values. as as wr cufe actiwtiBs and pri>Jrdmme Mle1. It also ouuines fr Strategic Aims, thlch Urthrk¥nn by rAJr integr81 cornmitments to. Equalities, Oiversity and IncFusKJn, Environmwtai Susialrtablty and Fair W. and ofvnk ov8r thrgè Sr8. Pag8 7
CAJIPLE LINE IA Scoltish Charitable Incorporated Oryanl$ationl TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENOED 31 DECEMBER 2024 Plans lor future periods Iconlinued) Obr Siraleg'ic Airrs a to.. achieve Ihe hithgst sfandarts ofamtmliw d811verfrw an gxhibikn progrdmmo. fr69 to the public, thal i8 c4 its place aTvJ at tye time kxates tss in the wider achieve rew st8ndards uf practice in édNeiiry irxausK)n: acc668 and a¢ts&shtxlity in a rural selllng., mat8naly COntritr1e io pmmote E1iYerslty and wlty IA oppJtt&nty, fair and kS¢b'Ve Impacts I our most ktsl communities, partiC3Y for youry peoe. and slrerylhen ¢JJT orJr anisation so that to growarkl to a p¢)5iti fijture Dumfries arn1 Gaknway. Approv by Cderd mgmber¥ ot tKpard ol Tru695 and ygnJ on their hl1 by. IChaTr of TrLLsees1 Sg 20 z( Page 8
CAMPLE LINE (Ascotttsh Chartt Incorporated Oryanlsatlon) STATEMENT OF TRUSTEES, RESPONSIBILrriES FOR THE YER ENDED 31 DECEMBER 2024 The Twstee$ 8Te respNsible for preparing the Tr1885, and the financial 5tatemeTts in OGGL¥danGe with applirabl8 law and Unit&J Kiwjom Ac£xxJrnb"ng Standards {Unrted Kmgthn Gen¢rally pLpted Accountsng Practil- The law applicabSe to charrbes in Scotland reqi¥res the Trustèès to 5Thparè flnancial atMnIS for each financial which givo a twe arKI fair vie of tr state of afTraits of the Charity ar•J of its resOU9S and application of resources, incFudirFg its inye endItUrè. for 1h81 perKNJ. In tyeparfng Ihese financial 8taiem6nK th8 Trust8es arè requlred to: selert $uitable aOu"r0 p¢4iries and Ihen aFFfy tsmsistenty. obswve the rnethcxls aFKI PrinClFles rfthe Chanties SORP IFRS 1021: rn8ke judgrll8nts and acwunting estimates that a rea80 and pruderrt., 8t whether apFdlcatB UK AcLYK'nting Standards IFRS 1021 have been followed. SLtrJject to any m318rf81 d8parluro8 d15clo8ed and expLoird In the finarx%al Stskments: yepare the fin8ll(xal statents (Jn th8 9¢1j (x)n(%m basi5 unless It Ss inapproprlate yesume ihat the Charltywl continue kn Iwsiness. Thè Tr16•$ sra rble f(¥ k88pwng a1¢quate attr11r£ re¢))rts Ihal are lo sknw and explain the Charilrfs Ir8n$8¢fk)ns and disdose wth reasonatsfe acujracy at any time thE financol position ol the Charty 8nd 8r8bl8 tham to ensu that the financial statements comrty Wilh tho Charri$ and TnJst88 Inv86tment IScD112ndl Act 2005, Ihe Charities Accounts Iscouandl Regutations 20(35 arnendwll ar the provisions gf ihe Trust deed. They are also responstrjle lor 8afwJuardirg the 8S8ets of the Charity atwj hènce for tsking fgawnable st8ps forthe prèvtrikn aryj ¢Jet8(on utfrwd and otr*r irregularttw. orowud bv orts ofthe members of of TnLSte8s and on bBhaff ty. (Chair of Trust8851 Da'.e'. 24 z Page 9
CAMPLE LINE IA Scottgsh Ch8ritsbl& Incorpoiatad OTyanisattonl INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDeo 31 DECEMBER 2024 Independent examin•rfs report to the Trustees of Camp1$ Unè I r8por on Lie acrxsui2ts rf, Ihè chanty for ;he '/ew enthd 31 December 2024 which are set on pageg 11 to 24. R•spoetfv• Mspornsibiliti•s of Trust•8s and •x•nin•r The chantys trustees aTr ¥e5fJllSit for the preparatK)n ol the finaTKial slatements in accordance wth the tem of th8 charit$ arKI Trustse In¥estment ISLX)I8ndl Act 2005 1.the Acr} and th8 Charities knounts Iscnllandl Regulation 2008 Ilhe Attounts Regulatns.) The tnJ$tses oingder that the alit requirement of regu181ion 1011Xal to (Gl ol the AOUnts Regul8tiths ¢kn5 not py. It is my rosponsibilty to exa¥n"ne the fin?nelal statements as required under section 441Xtl of Ihg Act and to stats ther p8rlacular matt?rs have come lo my attenlkjn. Basls of Independent axaminer's slatement My 8x8minalion was out in 8crx)rda wlh iegulalth 11 of ts Ac[nIS RegUlatn8. An eyamination indudes a eW C1 the accaunb.ng re¢>)rds kept by the thorty and a tx)mparisun of the finaneAI statements presented se TecAJrds. It also inrjudes r£JIdWatn of any unusual tems or disck)stres in Ihe financNql slatements. and seeklry expl4natrr from as tnJste85 CL.cern7ng any such matt9. undartakon do not wovtd8 811 lh8 ewd8nce that would be tèquIrl in an 11( arml )sSquenY I do TM)t expr8ss an audlt opink)n Dn the view gNen by Ihe arXTrts. SDdependent •xamlneVs sLthent In the coursè of rny 8x3mwwtin, no matter has %J)me my attenlk>n". 4hith gives me reasonable ¢se to beIve Ihat in yMater.[a. respet? the requiremerts". to keep attEuntiThg rec(rts in actordants wilh 44(1Ka) of Ihe aThJ wulatk)n 4 of the A¢oxJnts ReguLxtiorns,' and to Prer& flncial gtst8rnents whith [x)rd th the a(x(ting r8(x)rds, Acunting and Repong by Chariti8s FXePag t1r in acCordce with th8 Financial Raporbng Slandard in the UK ar Republi¢ of IretaTrl {FRS 1021 and in other PectS corny with regul8.On 8 01 the Accounts Requkglijns h8V8 rnt been met.. OT to which. in my opinK)n. 8t1&ntn be drawn in orderto enatrlg Fcjper vrvJ8rsfanding of the finanoal slalemenis to te re8Gh&J. This r8Ptrt i8 solety to th8 th8ri1Ys TFusto8s. as a tmyty, in ac(x)rdant with rulation 11 of th8 Charities Accounts {Scolnd) Regulatn$ 2006. My w)tk has en undetlaken so Ihat I muht stste to the charws Trustees the matters 1am required to stale to them in an lTrlepwdent examinerfs rerM)rt and for no cither purrose. To tha fullest extelll perrp.rtied by Law. I do Thjt actspt a55EEme resF¥)nsibilty to any(Th ¢th8r than the charity avKI the tharitys Truslees as 8 brKly. for mywork or for thi5 reporL d" msirorvJ Waison LLP. 51 Ra& Strogt. DUmfr. OG1 1JD P)9 10
CAMPLE LINE (A S¢ottlsh Charit¥ble Incorpordted Oryanl¥atlon) BALAMCE SHE AS AT 31 DECEMBER 2024 2024 2023 Current ass•ts Cash 8t bank 8rKI in haThJ 21,038 64,314 21.038 64,314 Cll0 anxyjrts f11[j due *tthln 10 (1.3191 (3,578J Net cwrent asuts 19.719 60,936 Total ngt assets 19,719 ,936 Charlty funds R9s1r funds UTrregtricted funds 11 11,459 8,260 53.6J5 7,331 11 Tot81 funds 19,719 60.936 Thg financial stst8ment$ werts apwoved a1 authorised foy ISS by the Twstees and on 1r behalfby.. (Chair of Trustees) 8& ZOZ Tha notes on pagè$ 13 to 24 fofm Oft fIn¢1 statements. Page 12
CAMPLE LINE IA Scottl$h Charitable Inrorporated Organi5ationl STATEME[ OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024 ResirittÈd Unrestri¢t¢d fund5 funds 2024 2024 Total funds 2024 Tol£tl funds 2023 In¢ome from: Donations and legaries Chantable adivttl8S 46.889 5,001 96,987 2,561 5.lJ)1 Total Income 39,940 11.950 51.890 99,548 Eyndlture on: Charitsble activib86 82,086 11.021 93,107 90,802 Total expenditure 82.086 11,021 93,107 90,502 Net movemgnt in funds 1411461 929 141.217) 8,746 Reconciliation of funds: Total funds brought forrd Net movement in fvnds 53,605 {41146) 7.331 929 60,936 141.217) 52,19Q 8.746 Total funds carrbgd ft>rward 11. 19,719 60,936 The Statement of nandal aCtive$ indudes all galns and k)sses r8(wniged in the year.. The notes on pages 13 10 24 form part of these finanual statements. Page11
CAMPLE LINE (A S¢ottlsh Charttsbl• Ineorporated OTBanlsatlonl NOTES TO ThE FINA14CIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Gen•ral informatlon The Charty a ScoU&%h Charit8bk Organlsation regist¥&J wth th8 Office of the Scottish Charfty R8gulator. Th8 prinapd &klr85s of the Charity is noted in the refen ar administralve informab.on pago. These fftHndal stBtements aTB IKesen in GBP aThY artynIS are rcKJnded to th8 nearest pour unless slated otherwise. Accounting policies 2.1 Basis of preparallon of financlal statements The fir7ancd statemants ha be8n prepared in a(XX)rdan wrth the Charibes SORP IFRS 1021- Accounting arKI Rewbng ty Ch8rities'. Slatem8nl of Reo)mmended practi applic8ble to charlt46S preparfng their accouTrts in accordance Ihe FInan81 ReKM)itng Standard applicable in the UK ènd Republic ol Ir818nd IFRS 1021 {effectNe 1 J8nuary 20191, the Financial Reporting Standèrd 8pplicabEe in the UK and Republic of Ireland {FRS 1021 and the Charities and Trustee Inveslment (scouarl Act 2005 arKI the Chèritle8 A¢oxnts {Scollarnll Regulations 2006 las arn8n¢Sedl. Cample Llne meets th8 definrtw of 8 putAi¢ beffl entty und¥ FRS 102. Assets and liabilities are initwlly recc4nised al histori1 cost or tran.( value untess othewse stated in the levant acuNJntiry pc4icy. 2.2 Inc<n• I rn(yJmè is recognT58d ortrce the Charrty has entillemÈnt to the incorn8, rt is proba that the income wll t and amtyjnt of irtome relvae can be measured reliabty. Grants are iTrdud8d in the Statement of finanL7al activities on 8 receivable ba%s. The balance ol (xjme ed for specffjc purposes but not expendeo durFng the peri¢>J ts Shn in the levant nds on Balants sheeL whe inryjme is re1 in advance of entuement of ceIpt, its recognitson Is deferred and ilduded in CritOrS as deferred irKx)nE. Where 8ntitlem$nt oceufs beforB income ss reLNed. th& incx)me acayugj. IroMe tax recAweraUe in relabon to (k)natI under Gift Aid or deeds of (x)venant rewJnised at the time of the donation. Incorre tsx recovératle in reL"on to rnvestmerrt inrJ)n* is rec(¥3ni8ed at the bm8 the inVestmt income is r8C2Nable 13 Expendlture Expenditure is recognlsert once lhe Is a legal or cx)nstructive obl&aatbn to tr8rthr economic benefit to & third paty. it is wcknab Ihal a transler of economic ben8ffts wdl be reqUIj in 5etUemenl and the amotsnt oflhe owètion Ixn be meawred rdkibty. Exp8TMliture is classffied by adivity. The costs of each activty a made up of the total of (11rect Wsts and shared costs, indudiTrg support costs in undertaking each 8cbvity. Direct cx)sts attri¥tablE to 8 single activity are allocated direcuy to that 8Ctiwty. Shared costs whlch con¢ribuie to MO than one actiwty and suprN)rt costs which are not attributab18 to a gngle acTh"vity are apWrtioed betsveen Ihtsse a(v.e$ on È basis wnsislent with the us8 of resources. Cenltal staff costs are alk)cat8(J on the basis of time Spent. and depreciation chaiges allocated on the of the assefs tjse. EKFenditure on charitaNe activities Is Èncurred on directy undwkking the athbes which further the Ch8riWs obJ"ectives. as weN a5 anyassociated sjprxyt costs. Page 13
CAMPLE LINE IA Scotlish Charilable Incorporaled Organlsationl 140TES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Aceountin9 policiès Icontinuedl 13 Expendilure Icontinutd} l expeTKIthJTe i8 irth1 of iTh8coverabte VAT. 2A Interèst r•c•ivabl8 Interest on fvnd3 held de{Kl is induded & r14b and Ihe amount can be measured r2Y by Ihe Charity, this is rKJmwlly UFM)n tth¢abOn of the interest pald or payat4e by the institLrt¥)n wth wlM)m the fvrbJs dep). 2.5 Cash èt bank and in hand Cash at bank 8nd in hand dud&S (xh and short-teryn hwJhty IKiuid investm8nts with a short maturity of three nKnths or less from datg of acquisib.ort or opening of the deFw)s"rt or similar a¢¢ount. 16 Liabilitle5 and provlslons Liabilrfies are recI)glSed when Iher8 is an ob¢iqation at the Balanc theet date as a result of 8 Pftst event, rt is probaiAe that a transfer of e¢omrnic benefit %ill b8 required in settlement, 8rKJ the amount ofthe selUern8nt ran bo estimatwl rdiatty. Liabilth"es ar8 recognised at ts amount that the Charty antirypates it will pay to setue th8 debt or the arnovnt It h85 tecewed as advanctd payrnents forthe goLyJ5 Dr Servi rt must provide. Provisions are ffaSud at the trst 8stimate of th8 almnts required to sewe lh8 obligation. Where the effed of Ihe time value of rnoney B mat8ri&, the promsion is i)ased on the present value of those amouAts. (5iscwnted at the pre-tax discount ral8 Ihat reflects Ihe risks swific to tha liability. The unwnding of the dtscount recognk8ed in the Statement of fina81 activib.es as a finance cost. 2.7 Flnanclal itruments The Charity onty has assets financ4al Ikqbililles of a kind that qlIfy as basic financial instruments. 8asicfinancial instruments are initially oojgniwl at transacllon value and subsequently me8sured at their s8tUement valu8 with the exception of bank loans which are subsequently measured al anK)r.l >51 using Ihe eff8ciNè interest methLMJ. 2.8 P•nslon The Charity operales 8 defined contrib10 Pens sch8rne and th? pansion ¢hargg represents the amtyjrts pae bytr Charty to the lund in resped of the Jwr. 2.9 Fund accouFrtlng General funds ar8 UnStrided funds whith 8re a¥ailatrAg for use at the discrètion of the Trustees in furtheranee of the general objethves of the Charity an¢J whith hav8 rh)t been dèsignated for other Restricted ILmds are funds which are lo Ltsed in axX8n with 5peofic restrictions imposed by doThys OT which have been by the Charity for partieJJlar purp0585. The costs of raising and 8dministering suth are charged against the spec4fic knnd. The aim and use of eath r8Stricted lund is set eArt in the rKJtes to Ihè finwrial ststtmenb. Page 14
CAMPLE UNE IA Scottlsh Charitable Incorporat•d Organtsatlonl NOTES TO THE FINANCIAL STATEME FOR THE YUR ENDED 31 DECEMBER 2024 Income from donations and Iwies R8Stricled Unr•stricted nd5 funds 2024 2024 Total funds 2024 Grants Creal've ScotlaSKI Open Fund D&G thnol Regionaf Cvlturol FurwJ Hanry Moore Foundath"on D&G Council Reg*)nal Art Fu1 The H&ywol Trvst Film Hub S¢xJlland Book W88k Scouand 15.0 5.000 3,0 2.164 15,000 5,000 3,000 2.164 11,300 2,776 7110 2.776 7rx] Grants 39.940 Oon8t40n¥ 6.949 39,940 6,949 46,889 RastrFcted unms1cÉed luncts funds 2Q23 2023 Total funds 2023 Grants Cr8ative ScoUaThJ Fund D&G Counol Regional AJt Fund The HtAwJood Trust Film Exhibition Fund Fllm Hub SlIanc1 Pitch Pots Book Week Scouand 70.408 2,256 70,408 2,256 9.994 3.600 902 730 730 Grants 87.890 87,890 Don8tK>ns 9.097 9.097 87,890 9,097 96.987 Page 15
CAMPLE LINE IA Scottish Charitsble Incorporat•d Organisatronl NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Income from chaiitsble activitips Unrestricted funds 2024 Total funds 2024 ox office receipts Hlre of facile5 2.465 2.536 2,465 2,536 5,001 5,001 TotGI funds 2023 2023 Box office rer£ipts Hire of faoliti8S 1,868 693 1,868 693 2,561 2,561 AnaSysls of exp8ndlture on tharitable activitles Summary by lund type R•strlcted Unrestrleted funds fund 2024 2024 Total 2024 Actiwty'ès 82,086 11.021 93,107 funds 2023 Totsl 2023 2023 81,077 9,725 90,8C12 Page 16
CAMPLE UNE IA Seottlsh Charitable InGorptyat•d Organlsatlonl NOTES TO THE FINANCIAL STATEMEI FOR THE YEAR ENDED 31 DECEMBER 2024 Analy¥iJ of expendlture by actfvltles Activltigs undertaken dlr Support Costs Total ftsnd$ 2024 2024 2024 Activities 90,662 93,107 Activrf*s Support Total funds 2023 Glirecty 2023 2023 ActNrttes 88.634 2.168 90.802 Anatysls of d1ce costs T¢tsl funds 2024 A¢tSvitles 2024 26.882 1.100 5,032 25,081 3,130 7,871 397 11.468 1.735 4.834 132 3.0 26,882 1.100 S.032 25,081 3,130 7,871 397 11.468 1,735 4.834 132 3,000 LKen(x$ Trdn$pvt and shippiro CA Fees and exper5 Prfnting and signage PR costs Equipment purchases Produdion Events o)sts Exttibition and transp)rt wisuTarJce ghl and Rent 90.6V2 90,662 Page 17
CAMPLE LINE IA Scottish Charitable Incorporated Organisationl NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMEER 2024 Analy$5s of expendilure by activities Iconiinuedl Anèlysrs of direct G05ts lcontlnuèdl Tot fvnds Restèterl 2023 ActlvlNes Restated 2023 Wages and sala Litsnces Transport And shir4)iNJ costs Fees and expenses pnIlg and signage PR costs Equipment psjrchasos Production ExhibitK)n and transwl irwran Rent 23,420 1,606 6,023 30,501 3.151 8.568 1,135 9.755 1.475 23.420 6,023 30,501 3. 151 8,568 l. 135 9.755 q.475 88,634 88,634 Analysis of support eosts Total funds 2024 ActNitie8 2024 Fees for accourrtancy Insuran 1,512 1.512 933 2.445 1445 Total funds Restsled 2023 Restated 2023 Fee5 for actsr In8urance 1,235 933 1.235 933 2,168 2,168 Page 18
CAMPLE LINE (Ascotllsh Charltable Incorporated Organisationl NOTES TO THE FINANcL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Anatysls of 8XPBndilure by aetmlies IcontlnuBdl Analysts of support costs l¢ontinu•d) EXhI¢Tr and trartssxirl InsWan 01 £1.475 has been r85tat8d to direct costs from support costs as these are LX)sts dirgdy iroirwj in the activityclexhibrfxTrrrBknng. Independent •xamlneVs remun•rati4)n 2Q24 2023 Fee5 payab18 to Chariiys endependent enminar for the indepetylent examination ol the Chariws arffiual accwnts 1.512 1,235 2024 2023 Wag8S 8nd salaries SociaI security custs Conbli0n to defi Ly)ntn"l)Uti( peIOn schemas 25.532 712 638 23.420 26,882 23.420 The average numberof persons bythe Charitydurir¥ Ihe ar vra5 as followE: 2024 2023 minlstration No em 0Yee receNed remunerabon amounling to more than ££4),( in eithef ar. Trustees. remun•ratlon and exponses During the par, no Trustees receNed any remunerab.on orothw ber*fft5 (2023- £NIL). During U)8 y&ar ended 31 Dernber W24. no Tree 8xpenses have been irK¥rred (2023- £NIL). Page 19
CAMPLE LINE IA Scottish Chafltatr)Le Incorporated Organisationl NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 10. Cre(litors- Amounts falling due within one year 2024 2023 Other creditors Accnjals and deferred incTh 2,143 1,235 1,319 1,319 3.378 11. Stat•ment of funds Stat•mert of funds. current year Balance at 31 D¢cembgr 2024 Balance at f January 2024 Income Expendliure Unrnstrfcted ndS General Funds 7J31 11.950 8.260 Restrtctsd funds Creative Scottand Open Fijnd D&G Council Regnal CUlrat FuThJ The Holywd Tntst D&G Council Regwal Art Fund Film Hub Scouand Henry Me FwndalK)n Universty of St kndr8WS asgow Artist lknving Book Week ScolSand 45.959 15.000 5.000 11,%VJ 2,164 1776 3.0011 162,4291 (2,1201 110,143? 12.5281 13A361 11,470) 2180 5083 112 4226 476 1A58 B98 3,lJOO 106 106 700 11,430} 53,605 39,940 {086) 11,459 Total of fftJnd$ 60.936 51.890 193.107) 19.719 Page 20
CAMPLE LINE IA Scottlsh Charttable Incorporated OrgasatIoN) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 11. Statement offunds Icont5nued) Cr•atlve Scotland Open Fund: Over rèportiry p8fiLxJ. CAMPLE LINE'S exhibitK)n and engagement prcgramme was supported by Open Fund fvnding awarded in S8Ptamber 2023. whith doséd in January 2025. This fvfmling supported a wribrg r&sKlency with K Morgar and exhibibons by Jumana Emil Abboud. Gabrlella Boyd. QairE 8arday, Cavus(KJlu and Chiara Carnorm. A cat8 Scouand Open Fund grant. awarded in November 2024, 5UPPYted wogramrn8 activity related to a writirwJ residency Imaria Howard, Fetwry 2025} and an exhibition by artt Sayan Chanda {March-June 20251. Bolh awards sUPPOrted the coMmk£0nig of llew wort and covered the ortisl'8 f8cs antl exp8ns8S, the costs of materia15. SPèCl81ist fees relating to the pmdvdion and installation of the works, the promotion 8fKI dM9ntatK)n of the exhibitio1. assoGiated costs le.9. transportation. exhibition insurance) in the staging of the exhibith.L5. and partiupatory and QLrtreach engagement 8cbvlties. The outslanding b31ance oflhe wd125%1 w85 r1Ved in April 2025. Holywood Trust: FundiNJ was awdrd8d lo CAMPLE LINE in S¢piember 23 to support tha ongosng devek)pment of its Young Assislants prL¥Jramrne over the academic year 23124. The 22123 lard Vfds closed in 2023. Additional fiJnding to supwrt a further group of Young A5s1stsnts over the academic year 24125 was awarded to CAMPLE LINE in September 2024. Both grants enabled a group of )ur¥J people in each academic year lo support Ihe d8vebpment and delivery of the put programme 81 CAMPLE LINE arKI to receive n%ntcrfship and Dumfrles & Gallowdy Council Regional Art Fund 24-25: This fvjnding was awarded in Marth 2024 to $upw)rt a series of participatory )rkShopS to te offeth by CAMPLE LINE a5 part of ts wntinuing devdopment of its e¥yJag8ment programrn¢. Rep)rDng was cy)mpleted in 2025. Fllm Hub Scotland l BFI Film Audlence NOtrMr- The lutKling was awartled from the FM ExhibIOn FurKI in Aijgusl 223 for a prr4ramm of screiJS O(ober 202&June 2024. The H•nry Moore Foundatn. This funrfing was awarded in April 2024 to 5upwI (x)sts towards Chi8ra Camoni's exhibitson C¢lobeT- Decemtrf 2024. The ft5nds SUPFKJrt8d the produrAK)n of new work for the exhibit*)n. Book Week Scotland.. fjh fvndiThJ was aWarth in Juty 2024 to suprAxt a publlc reading and new wrIj as part of Bcd( Week ScoUaTrJ in 2024. Pagè 21
CAMPLE LINE IA Scottish CharitablÈ IncoTporategl Organi5ationl NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 11. Stateinent of fund$ (Gontinuedl 8818n at 51 D6c8mb&r 2023 8818nce al 1 January 2023 lffwme &perlIre Unre$trlct•d funds Genwal Funds 11.658 f9.725) 7,337 Rèstricted fun CrèatNe Scoland Open Fund Th¢ Ho(yMrod Tfust D&G Council Regk)n81 Art FuThJ Film Hub &xJdand Henry Te Fwn¢Yaiion Cowd Recovery Fund Universityof St Andrews The Hygh Fr&er Foundauon Glasaow Arbst Moving Ige Filffl Hub Swtland Fltch Pots Book Week SLY)Uand 24707 5.743 495 70.408 9.994 2,256 {53.156) 111.4ql) (2,275) (2.042) (3.(X17) f4.078) 45,959 4.326 476 1.558 4.078 106 4.213 (4.213) 450 902 730 {902) 730 87,890 (81.QTT) 53.605 Total of fund5 52,190 (90.802) 60,936 Pag8 22
CAMPLE UNE {A Scottlsh Charitable Ineorporated Oryanlsatlonl NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 11 Surnmary offvnds Sumrnary offunds . curr•nt yèar Balance at 31 Dgcomber 2024 8alanc• at 1 January 2024 Income Expenditur• General funds Restricted fijnds 7,331 53,605 (11.0211 182,0861 8,260 11,459 39,940 60.936 51,B90 193.107) 19,719 Sumrnary of funds- prlor yw 818r 8t S7 D8c&mber 2023 Balance at l Janry 2023 Incvmg Exp2nditur8 General fvnds Restrthd fuTr&8 11,658 87.890 (9.725) (81.077) 7.331 53.605 46.792 52.190 99.548 (90,802) 60.936 1& Analysi5 of net assets betw¢en fubxls Anatysls of net assets between ftmds- eurrènt period Restri¢tsd Unro$trlcted fund5 funds 2024 2024 Total funds 2024 Current 8sset$ Creditor5 within year 11.459 9.579 11,319) 21,03B 11,319) Total 11.459 8,260 19.719 Pagé 23
CAMPLE LINE IA Scotttsh Charitablè In¢orporatsd Oryanlsationl NOTES TO THE FINAhECLAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER2024 11 Analysis of net assets between funds {¢onkn"nu8dl Analy515 of not osets betW88n funds- prior period RostrMX6(l UnStrled f¥IS 2025 2C123 2023 Currenl assets CT8ditors due year 55,748 12143) 8,5S6 (1,235) 64.314 (3.378) Totsl 51605 7.331 60.938 Penslon cw1013 The Charity OPBTates a de13rEd contr11"0n Fension &erT¥e. T assets of the scheme 8r8 hdd P8ratety from te of Ihe group an Independ8nliy *SminI51ered fu. The pensior cost charge repr2s¢nts contrbutkS payable by the to the fund amwnted to £Nil {2023 - £2031. There were no arnounts pasgble to the fd at the balaft sbeet ¢ate. 1& Rel3t•d party transacttons osè f8mil memb8r o A .,S tr.a4a .'cr tr.e . °nt ar.tt u-_i ti-: pr.i t.pd p. nl rfAr, "us plaGe tri ¢)ver5ee the rFIawemtt cAa rnerc lease to Onl transpargncywth 1his transaction. Pag¢ 24
Armstrongwatsorf Accountants, Business & Financial Advisers The Trustees Cample Line Cample Mlll Cample Dumfriesshire DG3 5HD CÉtr.. 22 ScrtcwbTr. 2025 Ow Refr. 6711'7(584351 Y¢yJr W. T.. Q1387 DJtnn Dear Sirs Durlng the course of the preparatlon of your accounts for the perfod endlng 31 December 2024, the followlng representations were made to us by the management and Trustees. Please read these representations carefijlly and if you agree with our understandlng please sign and return a copy of this letter to aurselves as confirmation of this. Flnanclal Statements You have fulfilled your responslbllity as Trustees, as set out in the terms of our engagement letter dated 24 April 2024. under the Charities and Trustee Investment (Scotland) Act 2005 (the Art) for preparing financial statements In accordance with the Act and the Statement Of Recommended Practice for Charities which we have drafted on your behalf, which give a true and falr vlew of the flnanclal posltlon of the charlty as of 31 December 2024 and of the result5 of Its operatlons for the year then ended and for maklng accurate representatlons to U5. Significant assumptions used by you in making accounting estimates, including those measured at falr value, are reasonable. You have no plans or Intentlons that may materlally alter the carrylng value and where relevant the falr value measurements or classlficatlon of assets and Ilabilltles reflected In the financial statements. You have dlsclosed all known artual or posslble Iltlgatlon and claims whose efferts should be considered when preparing the financial statements and these have been disclosed in accordance with the requirements of accounting standard5. Related party relatlonships and transactions have been appropriately accounted for and disclosed in accordance with the requirements of accounting standards. You conflrm that the related party relatlonsh ips and transactions on the attached sheet are a complete Ilst of such relationships and trdnsactions and that you are not aware of any further related parties or transactions. 51 Rae Streer Dumfries Witr¢Th_LP 15retWtyV Iry r•rfE OlrfsaY4rt U>othtrwiSE I1¢¥1 trth DGL IJD T.. OL387 955900 F.. 01387 955[1 YlIt•LLF LLP (M1J4l1 Asi IiNd cam¥nyin Eiglinll W&1 tsflre b Cbrl Jltr.Cl IPN. ¥Vatstsi www.arm5trongwatson.co.uk V4ww.arm)trongwatsonfp.co.uk wrtw542l2t ifflthd ?*npJr¥•We&th 154 •leolAs PMO. ¢arVsli.CAI JÈVI.
Armstrongwatsorf Accountants, Business & Finanaal Acfvisers All events slnce the balance sheet date whlch requlre dIsclosu or whlch would materially affect the amounts in the financial statements have been adjusted or disclosed in the financial statements. You confirm that the financial statements are free from material misstatements, including omissions. You believe that those uncorrected misstatements Identified durlng the preparatlon of the financial statements are immaterial both individually and in aggregate to the financial statements as a whole. You conflrm that, havlng considered your expettations and intentlons for the next twelve months, and the availability of working capital, the charity is a going concern. You confimi that the disclosu5 In the accountlng pollcles are an accurate reflection of the reasons for your conslderation that the flnanclal statements should be drawn up on a going concern basi5. Informatlon provlded All accountlng CordS and relevant Information have been made available to us for the purpose of our preparatlon of the flnanclal statements, You have provided to us all other Informatlon requested and glven unrestrlcted access to persons wlthln the charity from whom we have deemed It necessary to qUest Infomatlon. 10 All transactlons undertaken by the charity have been properly reflected In the accountlng records and are reflected In the financlal statements. 11 You conflrm that you are not aware of any possible or actual instance of non- compllance with those laws and regulations whlch provide a legal framework wlthln whlch the chartty conducts Its buslness and which could affect the financial statements. The charity has complied with all aspects of contractual agreements that could have a material effect on the financial statements in the event of non- compllance. 12 You confirm that you have dlsclosed to us the identity of the charity's related parties and all related party relationshlps and transactions relevant to the charlty that you are aware of. 13 The charity has satisfactory title to all assets, and there are no liens or encumbrances on the assets except for those dlsclosed in the financlal statements. 14 There are no liabilities, contingent liabilities or guarantees to third parties Other than those disclosed in the financial statements. 15 The charity has at no time during the year entered into any arrangement, transaction or agreement to provide credit facilities (including loans, quasi-loans or credit transactions) for trustees, nor to guarantee or provide security for such matters, expt as disclosed in the financial statements.
Armstrongwatson. Accountants, Business & Flnancial Ath4isers You confirm to the best of your knowledge and LElief that the above representations are made on the basis of enquiries of management and stsff wfch relevant knowledge and experience and, where appropriate, of inspection of gJPPOrting documentstlon sufficient to satisfy ourselves that you can properly make each of the above representations to us. We should be grateful If you would kindly acknowledge your agreement with this letter by sig ning the duplicate where indlcated and retuming It to us. Yours faithfully Armstrong Watson LLP We conflrm that we have reacl and vnderstood the contents of thls letter and age that it accurately reflects the representatlons made to you by the Tnjstees durlng the course of preparing the charity's accounts. Signed on behalf of the Board of Trustees by: (Signature) (Date)
Armstrongwatsorf Accountants. Business G Finandal Advisers