REGISTERED CHARITY NUMBER.. SC048805 ort o( the Trustec5 and Flnntixl Stternent5 for the y¥T Ended 30th November 2024 for Bert Rutb Duni) Charitable SCIO Farrics Kirk & McVen Dumfries EnietPTiS¢ Park Dumfrie% DIIMFRIFSS141RE DGI JSJ
Bert and Ruth Duthn Ch4rltAble ci Contents of the Financigl Staiements for the Year Ended 30th November 2024 Poge Report oltht Trustees Independent EXAMIcT,5 Report Statem¢nt of Finin¢i•l Aftivilies BIlAnce SheEt 40f¢s ¢0 the Financial Statements 6 to 10 Detailed Statement ol Finantial Activities
Bert And Ruth ChAritsble SCIO Re ort of the Trustees (or thE YeHr E]Jded Juth Novernber 2024 The Iruslees prescni Ihcir report with thL financial statements of the charil) for th¢ year end¢d 30th November 2024. Th¥ tru51¢es hav¢ adopied tht provisions of Accounting and Reporting by Charitie5'. Siatemcni of Recommended Practice applicable 10 chaTIIics PTeparing Iheir accounts in accordance with the Financial Reporting Siandard applicable in the UK and Republic of Ireland IFRS 1021 (effective I January 20191. OBJECTIVES AND ACTIVITIES Objeciives and Aims l. l The organisatTOn'S purposes are.. l. l. l io relievc rhoK in need by reason of age. ill-h¢81th. disability. financial hardship or other disadvanta£¢. in particular by providing rinanci81 and other support 10 people who were burn in VT JTe nativv lo th¢ town of Dalbealli¢ or who w¢r¢ born in or art native lo neighbouring villages and hamlets as to which the charity trusiees shall. in their sole discTetion, dctcrtninc by.. l.l.l. I previding financial $upport io ltsal sporting club5 and organisation5 to encourage ¢ngagernenl in healthy pursuits and Ihe promotion of heaiihier litestyle. 1.1.12 prorno¢ing and supporiing the use of alternativ¢ therapies in the local communiry such a& but noi restrieied 10. acupunciure, mediiation, counsclling and reflexology- 1,1,] 3 prornoting and supporting the adopiion of a healihier diet and encouraging Bood health ihrough cornmuniiy and oiher organisations such as bui noi restricl¢d to, local schools and Dalbcatite Day Centrc; and 1.1.1.4 contributing toward5 th¢ acquisilion and running costs of a bus for the benefit ofs¢r¥ice users of the Dalkattie Day Cenire and to coniribure towards the maintenance and repair Ihere4)f., 1.1.2 10 Pvent or relieve poverty by Providing assistance, including by way ol specialist IreairneAI for medical reasons or provision or setviccs over and above Iho%e provided by the 51ale or other organi%alioD5 and who r¢quire assistance with funding., 1.1.3 to advance participaiion in, access 10 and encourage the development of lh¢ arts and culture within the town of Dalbtaltie by providin8 finanLial support lo Iwal art group& heritage gro>ups and similar Organisations for community based activilie5', 1.1.4 lo advance ciiizcnship and community developtnenl by.. 1.1.4.1 providing financial support 10 local organi5ation.% who engage in the advancemcnl of citizenship and community development,. and 1.1.4.2 supporting and assisiing IuLal s¢hools ¢0 provide exlra-curriculw activili¢s to furtlier education and io broaden the scope or adivities enjojed by pupils, lo further the physical and menial wellbcin¥ tsf pupilg and io furthcr the advancetn¢nt of wtnmuiiity SPITII within pupi18,' and 1.1,5 to a55i41 in the provision ot. or organisalion of recreational aciiviiies 10 ertdeavour to imPTove th¢ conditions of lif¢ of p¢rsons for whom rhe recreational activitics are intended. 12 The organisaiion shall liave the powcr lo advance any of Ihe dbovc purposes or obj¢cls by the giving of grants or other forms of ass151ance. financial or otherwise, to person$ undertaking PTOj¢Ct5, initiatives andlor activiites which fiirther any ol Ihe above purposes OT objecis and which ar¢ wholly charitable within the meaning of the Taxes Acis and seciion ? of ihe Act. ACHIEVEMENTS AND PERFORMANCE Charitable activities The year to 30ih l%ov¢mber 2024 was relatively quiet in lerTn5 of requests for funding submitted 10 Ihe Trusiees. Suppoft was given to Dalbcartic Cotntnunity Initiative to provide Chr1Stma5 meals and hatnpers 10 Dalbcallic hous¢holds in ne¢d. Furth¢i' support for festive a¢iiviti¢s was given to both Dalbeattic Day Cenirc and Si Peier's Church. A cupital grani was made io Dalbeattie and Disirict Lion's Club lo help them e¢lIrt the purthas¢ of Ih¢ir charity shop premises on Mill Streei. Thi¥ will help to seGuTe the future of Iheir chaTltable activities in th¢ town and surounding are4. Additional gFanis were awai'd¢d lo Si¢wartry Dog Trainin8 Club 10 purchase up 10 date dog agility equipment and to Dalbcaltit Civie Daze froT s¢cur¢ stOToge lor item5 and equipmeni. In order 10 ensure people and organi5atlOn5 are aware of tht work ofthe Trust and mtske appropriate applications for lunding, Ihe Trusi¢¢s agrt¢d 10 ¢stablTsh a H'¢b page for the Dunn SCIO. FINANCIAL REVJEW FinanciAI p051tio At 30th Nov¢tnb¢r 2024 the chariiy had unrestricted reserv¢$ of £2.178.400. 'fhe charity gcneraied a nei surplus of £62.805 for the period under review. Pagc I
Bert snd Ru itable SCIO ort ol tlie Trustees for the YtAr Endod 30th November 2024 FINAIYCIAL REVIEW Rèserves policy Th¢ chaTlty has a reasonable surn invesied 2nd man&ged by QuilTrr. The charity seeks io use the income gener&ied from th¢ investments to support pYoje¢is and activities. Consequenlly, signifi¢ani reserves of Capital will be re'.ained by the charity for investmeniiincome generating puiposc5. STRUCTURE, GOVERfANCE AND MANACEMENT Governlng doctsmtnt Thc chai ily is controlled b), lis governing docum¢nL a d¢¢d of trusi and Consliiuies an unincorrrf)TaiEd charity. Recruitment and ippoithtD]ent ofTrtw tru5¢e¢s The I rusiees were 8ppro2thed on an inforrnal basis and canvassed to determine if they would willing to take up offIce, wljich ih¢y have done. There are no plans to add 10 the number of Trus¢s presently appoinied. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity numbtr SC04S805 PrlntlpAI Address 37 Gcorge Strret Dumfries DGI IEB Trusiee5 Independent EAxrniner Farries Kirk & McVe)n trieS Enl¢rprise Park Iqeaihhall Durnfri¢5 DUMfRlfSSHIRE DGI 3SJ .IpproiLd b}, iiidtir uf rh¢ boaTd of trusl¢c5 on 6th Nov¢iT)bcr 2025 und signcd on its behaifby Pag¢ 2
Tru Bert Ruih DU Ch#rltAble SCIO te8 of IndependEnt ¢ximiTher s report ihe tru$tets of Bert A Thd Rthih Dunn ChArltfiblt SCIO I report 10 the chariiy trustees on rny examinalion of ihc account% of Bert and Ruth Dunn ChaTitable SCIO (the Trust) foT the end¢d 30th Nov¢rnber 2024. Re$ponsibilitt¢5 and bosis of report As the charii>' Irustees of the Trust you are responsible for Ihe Preparation of the accounts in accordance with Ihc rEqu1melS of the Cliaritle5 AGI 20111'th¢ Act'l. I teporl in respect of my examinaiiott of the Trust's accounts carried out under Seeiion 145 of the and in carying out my examination I have followed 311 appli¢Hhl¢ DireclTons giv¢n hy the Charity ComTnission under seclion 14515llbl of the Aci. Indeperbdeht exAinjntr's statement I have compleied my examin21ion. I confirni ihgt no material matters have c4)me w my attention in connection with th¢ ¢xarnination giving me cause believe thai ID any rnaterial r¢sFrtt'. acwunling rcwrd5 wri¢ not kcpt in 5P¢t of th¢ Trust a5 fcquiTcd by Scciion 130 of th¢ Act,. or the accounts do not acwrd with th9 Tecords; or Ihe accoiinis do not comply Hiih the applicable requirements concerning the form and content of count$ Set out in the Charities (Accounts and RepoTtsI R¢gulation$ 2008 oiher than any requirem¢nt thai Ihe a¢¢ounts give a irue and fair view which is noi a rnatter considcrtd as paft of an indcpcndenl eK8minaiion. I have no concerns 8nd have come acro88 no other matters in conrctIon with the exgrnination to which Attention should be drawn in thts repon In order w ¢nable a proper understanding of the a¢counts 10 be reached. Farrie& Kiik & N1cVean Dumfries LnT]Se Park Heaihhall Dumfri¢s DIJMFRIESSHTRE DGI 3SJ 6th November 2025 Page 3
Ruth Dunn Charitable SCIO Statement ol FinAttti*l Activiiles for the Year Ended 30tli Trlovember 2024 2024 2023 Total fund$ Unrtslrictrd fund Notes INCOME AND ENDOWMENTS FROM Other Irading activitl¢S Investm¢nl inwm¢ 59.211 1,837 38.215 588 Total 61,048 38.803 EXPENDITURE ON Raising tunds 16.550 6,417 Chiritablt Attlvitle$ Gener¢il 26,585 8,952 Totsl 43.135 15,369 Net gainslllos8¢51 on invesimenis 182,103 {34,1031 NET TNCOMEIIEXPEliDITUREI 200,016 110.6691 RECONCILIATION OF FUNDS Toial funds broughi forward 1.978.J84 1.989.053 TOTAL FUNDS CARRIED FORWARD 2.178.400 1.978.384 Th¢ noie5 form part of rhese financial statements Page 4
Btrt Ruth Dunn Charitable SCIO Balance Sheet th r 2024 2024 2023 Total funds Unrestrieied lund No*s FIXED ASSETS Inv¢stmen¢5 2,065.825 1,865.685 CURRENT ASSETS Cash at bank 114.699 NETCURRENT ASSETS 112.575 114.699 TOTAL ASSETS LESS CURRENT LIABILITIES 2.178.400 1,978,384 NET ASSETS 2,178.400 1,978,384 FUNDS Unrcsii'icied funds 2.178,400 1.978.384 TOTAL FUNDS 2,178,400 1,978,384 The financial statements w¢re approved by ihe Board Df Trustees and auihorised for issue on 6th November 2025 and wcre signed on its bchalf by.. The not¢5 fortn part of thes¢ financial ststemcnts Page 5
Bert And Ruih Dunn ChAritsble SCIO Notey to the FinanciRI St&tement5 for the YeAr Ended 30th Novtmber 2 24 ACCOUNTING POLICIES Basis of preparing iht flnantlal 8tAttmethts The financial slat¢ment% of th¢ charity. which is a public benefii entity under fRS 102. have been prepared in accordance with the Chori11¢5 SORP IFRS 1021 'Accouniing and Reporiing by Charities.. Staiernenl of Recornrn¢nd¢d Practic¢ applicable to charilies PT¢P8Ting th¢iT Ac¢ount$ in arcordanc¢ with the Financial Reporting Siandard applicable in ihe UK and Rcpublic ol Ir¢land IfRS 102} leftective l January 20191,. Financial Reporting Si*ndard 102 'The Financial Reporting SiandaTJ appli¢obl¢ in thc UK and Rcpublic of Ircland, and Iht ChaTilies Act 2011.-fhc linancial 51al¢inenl% hav¢ bceD PlEparcd under th¢ historical cost convention. wilh the ex¢eplitsn of investments which included at markct value, as modified by the revaluation of certain assets. Income All income is rcLognised in the Siatemeni of Financial Activit1¢5 Once the charity has ¢ntitlem¢nl lo the funds il is probable that th¢ incomc will be received and the amouni cm bc me45ured reliably. Expenditure Liabililits arc r¢cogn15cd as cxpcnditur¢ soon os Ih¢r¢ 15 a legal or wnstruclive obligation committing the charity to thai expcnditurc, 11 IS PTobablc thai a transfcr of economic benefiis will be tequiTed in setilernent and the &rnount ofihc obligation con be tneasured Teliabl). Exp¢Ddilure is arcounted for op an accruals ba515 and has been clossified under h¢ading5 that aggregute all 051 relaied lo the caltgory. Where cos15 cannot be direcily atti'ibuted io particular headings ihey have been allocated ro activilics on 8 b8S15 conslstent with the use of resources. Taxation The charity is exempl frorp lax 011 Its ¢hJrEtable a¢tivi¢i¢s. Fund 8ccounting Unr¢siricled fund% can bc used in accordance with the charitable objectives ai the discretion of irusiecs. R¢slricl¢d fund5 can only be used for particular rtriCted purposes within the objecis of the chariiy. Restrictions arise when specified by the donor or when funds are raised for paTlicular restTIClcd pUSC5. rurthcr cxplanalion of the nature and purpose of each fund is included in the notes 10 the tinancial 51aternents. OTHER TRADING ACTIVITIES 2024 2023 Dividends Received 59,211 38.215 INVESTMENT INCOME 2024 2023 Bank InreSt 1,837 588 Page 6
Btrt AJ]d Ruih Chfirltxblc SCIO Nott to the FinAn ial Statement tinu lor Éhe Year Ended 30th November 2024 RAJSING FUNDS Raising donations and leg4cte8 2024 2023 Support Costs 16.550 6,417 TRUSTEES. REMUNERATION AND BENEFITS 'I'heTt w¢re no tTU5te¢s' Tcmun¢ration or other benefits tor the year ended 30th November 2024 nor for the year ended 30th November 2023. Trustees. expenses llJ¢r¢ w¢r¢ no trust¢es' expenscs paid for tlie year ended 30th NovernbeT 2024 nor for the year ended 30ih November 2023. COMPAIL4TIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrcstrictrd fund INCOME AND ENDOWMETrITS FROM Other trading a¢tivi11¢5 Invesinkni income 38.215 588 To¢?1 38.803 EXPENDITbRE ON Raising funds 6,417 ChsritAble ACtivitlES General 8.932 Tothl 15,369 Nei gaInlILl55t5) on invesiN*nis 134.1031 NET INCOMEIIEXPENDITUREI 110,6691 RECONCILIATION OF FL1Tr4DS Total fund5 brought forward .989,053 TOTAL FUNDS CARRIED FORWARD 1.978,384 Page 7
Bert Ruth Dunrt ChArit#ble SCIO Notes to the FlnAncl#l StAitmtsknts- Continu ror the Year Ended 30th INovtmber 2024 FIXED ASSET INVESTMENTS Lisied InVeslmen15 MARKET VALUE Ar I si December 2023 Addilions Disposa15 Revaluations 1.863,685 489.650 1450,9071 163,397 At 30th November 2024 2.065,825 NET BOOK VALUE AI 30th November 2024 2,065,825 At 30th November 2023 1,863,685 Theff weTe inv¢51rnenl a55ets outside the UK. Cosi tsr valuation ai 3(hh November 2024 is r¢pr¢s¢nl¢d by.. Listed inveslmenis Valuaiion in 2024 Cost 163.397 1.902,428 2.065,825 MOVEMENT IN FUNDS Nel rnovement in funds At 1.12.23 Ai 30.11.24 Unrtstricttd fund5 General fund 1.978,384 200.016 2,178.400 TOTAL FUYDS .978,384 2QO,016 2,178,400 Nei movement in funds. included in the akn¥e are a5 follows.. ltttotning rcsource5 Rr50urc¢s expended Gains and losses Movemeni in funds Unrestrieted lund5 G¢n¢ral fund 61,048 143.1351 182,103 200,016 TOTAL FUNDS 61,048 182.103 200.016 Page 8
Bert and Rtsth Dunn Charita io Notes to tht Fin ncial Statements- continued ror the Year Ended 30th vtnj rZOZ MOVEMENT IP4 FUNDS- tontinutd Comparatives for movtmtht in funds Net Inovemenl in lunds At Al 30.11.2J Unre5trieted fund5 Cicncral fund 1,989.053 110.6691 1,978.384 TOTAL FUNDS 1,989.053 110.6691 1,978,384 Comparativ¢ n¢t movement in funds. included tn the above are as follows.. IncominE resources Resoui¢e$ ¢xpended Guin5 and loss Movcmeni in lunds Unresirltted funds General fund 38.803 115,3691 134,1031 110.6691 TOTAL FUNDS 38,803 134.1031 110,6691 A cuntnl year 12 month5 and prior year 12 months combined position is as follows.. Nel movemeni in funds Ai 1.12.22 Al Unrtstrltte(I fund5 General tund 1,989,053 189,347 2.178.400 TOTAL VUYDS .989,053 189.347 2,178,400 A current year 12 months and prior year 12 months c4)mbined nei mevemeni in funds, included in Ihe atrf)ve are &$ follow$'. Incoming resources Resources expended Gains and losses MoveTncnt in fijnds Unrestricted funds (yeneral fund 99,8J I 158,5041 148,000 189.347 TOTAL FUNDS 99,851 158.5041 148,000 189,347 Pag¢ 9
Bert and Ruth Dunn CharltAblt S Io Notes to the FinAn£ial StAtem¢n¢s continued or the Year Ethded 30tlL Novtmber 2024 RELATED PARTY DISCLOSURES There wer¢ no reld party Iransactions for the year ended 30th November 2024. Page 10
Bert and Ruth Dunth Charitable SCIO DetAiled Stfitemtnt of Fingncial Activities for ihe YtAr Ended 30th November 2024 2024 2023 INCOME AND ENDOWMENTS Other trading ictlvitits Dividends Reccivcd 59,211 38,215 Inv¢$tmen¢ income Bank Inierest 1,837 588 Total ineomiTrE resources 61.048 31¢.803 EXPENDITURE Charitxblt Activiti¢s Insuranc¢ Donations 977 24.641 926 6.000 25,618 6,926 Support tosts Finance Mdnagemenl Charges Exchange rate gain / Ioss 16,530 6.417 2,026 16,557 8,443 Governance costs AILouniancy and legal fees 960 Total resourc£s expended 43,135 15.369 Net income before gains And ltsss¢$ 23,434 Realised recogt)Ised galn$ losse5 Realised gain(195$¢$} fixed asset inveslrncnis 44.892 7,320 Net Incom¢ 62.805 30,754 This page does nut form part of the staiutory financial stat¢men15 Pagc 11