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DUMFRIES YMCA SCIO TRUSTEES. REPORT The trustees present the annual report together with the financial ststements of the charity for the year ended 31 March 2025. OBJECTIVES AND ACTIVITIES Obje£ts and aims Purpose The charitable objects of Dumfries YMCA as stated in the governing documents are: The advancement of Christian religion The advancement of citizenship and community development The provision of recreational facilities The advancement of education The promotion of equality and diversity Dumfries YMCA works in partnership with other YMCAS and agencies locallyi nationally and internationally to develop opportunities for members and service users. This allows us to respond to the needs of our users. Our Mission Dumfries YMCA'S mission is to inspire and support the young people of Dumfries by nurturing their ideas, developing their talents, and giving them the confidence and skills to pursue their aims in life. We achieve this through a year-round programme of activities and events along with the provision of space, resources and emotional support. Dumfries YMCA do this by: Providing support, guidance and opportunities for life betterment to children, young people and their families. Developing artivities which stimulate and challenge all its members/users in an environment that enables them to take responsibility, find a sense of achievement and help them reach their fullest potential in body, mind and spirit. Promoting the Christian ethos of the YMCA through genuine love of and service to those in need; Developing working partnerships with other YMCA'S and agencies locally, nationally and internationally to develop opportunities for members/users. Our values Dumfries YMCA is an inclusive Christian youth organisation, open to people of all faiths and none. We seek to work with all children and young people in a non-judgemental and supportive manner. The values our staff, volunteers and board uphold are: quality - we believe that every person is of equal value Understanding we strive to listen, empathise and be non-judgemental in all that we do Respect - we work with due regard to the feelings, rights, and wishes of others Empowerment - we support people to make positive choices in their lives Kindness - we endeavour to be friendly, generous and considerate in all that we do Acceptance - we respect everyone's different beliefs, views and opinions

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DUMFRIES YMCA SCIO TRUSTEES. REPORT (CONTINUED) Wider YMCA Movement YMCA is the oldest and largest international youth organisation in the world. Dumfries YMCA is developing links and joint initiatives on a global scale. Further to this aim we strive to enable staff, young people and volunteers to participate in National and International events. Four members of the organisation represented Scotland at the World YMCA'S Accelerator Summit, in Mombassa, Kenya where they engaged in active opportunities to grow and develop Vision2030 locally and internationally. Part of this group was a young person who found this opportunity invaluable and life changing. A group of 13 staff, board members and young people represented Dumfries YMCA at YMCA Scotland's National Assembly at the end of February 2025 where a number of new opportunities and initiatives have sparked ideas in the group. FINANCIAL REVIEW In the year ended 31 March 2025 the total income of the charity was £314,667 (2024: £318,442). Totsl expenditure in the year was £426,999 (2024: £344,409). The charity made an overall deficit for the year of £112,332 {2024: £25,967). Total funds carried forward at the year ended 31 March 2025 were £401,699 (2024: £514,031) being £74,798 (2024: £150,271) of unrestricted funds and £326,901 (2024: £363,760) of restricted funds. Policy on reseThes The charity seeks to hold sufficient reserves to cover 6 months expenditure and monitors the reserves very closely to ensure that this is achieved. Prlor YearAdJustment During the year, the trustees identified that the building and land at Lochside Road transferred to the charity from D & G Council under a Community Asset Transfer in June 2020 had not previously been included in the financial statements. This has now been corretted through a prior year adjustment. The adjustment has no impact on the charity's ability to deliver services but improves the accuracy of the financial position reported. The trustees have reviewed internal processes to ensure similar omissions do not occur in the future. Further details are provided in note 18. PLANS FOR FUTURE PERIODS Aims andkey objectives for future periods In 2025-26 we are working towards: Implementing a clear monitoring and evaluation system for the whole organisation; Completing the Glentrool park project along with our partners in line with the funding we have received. Nurture and develop our community partnerships with all stskeholders in the community; Develop a homeless accommodation for young people projett plan. Review of our funding strategy to help ensure we have a 5UStainable funding pathway in place increasing the avenues of funding acce55ed, including in-kind support; Complete a review of our Constitution; and Implementing a Board Training and Induttion Programme which is versatile to the needs of the Trustees.

DUMFRIES YMCA SCIO TRUSTEES. REPORT (CONTINUED) STRucfuRE, GOVERNANCE AND MANAGEMENT Nature ofgoverning document Dumfries YMCA unincorporated was established by constitution in 1876 and transferred all assets to Dumfries YMCA SCIO in June 2021. Dumfries YMCA SCIO is governed by the constitution created in December 2018 which is based upon the constitution by the unincorporated Dumfries YMCA. Dumfries YMCA unincorporated ceased to exist on 22nd April 2022. Dumfries YMCA is a Scottish Charitable Incorporated organisation entered on the OSCR register as a charity from 12 December 2018 with the charity number SC048903. At the beginning of 2025, the Board of Trustees began a review of the Constitution to ensure that the governing document is up to date and relevant for the current needs of the organisation. Recruitment andappointment of trustees Trustees are appointed for a three year period following election at the Annual General Meeting normally held in September or within 15 months of the previous AGM. Additionally further members are co-opted annually. At the AGM, there were three new Trustees elected who have brought a wealth of knowledge and experience which will be invaluable to the organisation. Over the coming year the YMCA is going to continue to focus on recruiting trustees with expertise presently lacking on the board and increasing the diversity of the board, while ensuring succession planning is carefully considered. Indurtlon and tralnlng of trustees It continues to be the aim of the Association to ensure that all new Board members undergo an orientation and briefing on their legal obligations and the YMCA - locally and nationally. Board members are encouraged to attend appropriate external training events where these will facilitate their role on the Board. The board has started this year undertaking board training as part of the board meetings throughout the year to help strengthen the board. Oryanisational strurture The trustees are responsible for the administration, strategic vision and investment policy of the Association. While overseeing the work and administration, the trustees may appoint sub-committees to oversee the detsil. However, during this year, some board members have had to undertake operational managerial roles to support the day-to-day running of the organisation during the vacancy of a senior manager. When the CEO started, this operational support was phased out as appropriate. Over the year the trustees have met at least monthly and sought to improve the overall management of the Association and the work delivered. The broad width of skills and experience of the trustees are an important resource to the management and growth. While having its own Aims and Purposes, the Association is mindful of the Dumfries and Galloway Single Outcome Agreement, Local & National Strategies in relation to youth and community work, and national & international YMCA strategies/purposes. The Association continues to work in partnership with a large number of organisations locally in the town of Dumfries, throughout the region, nationally and internationally: playing an important role in bringing together organisations whose aim is to work with young people locally, regionally and internationally.

DUMFRIES YMCA SCIO TRUSTEES. REPORT (CONTINUED) Major risks and management of those nsks The trustees constantly examine the major strategic, business and operational risks which the Association faces and systems are estsblished to enable regular reports to be produced so that the necessary steps can be tsken to lessen these risks. There is a risk register in place by the board to help monitor these risks on a regular bas15.

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DUMFRIES YMCA SCIO TRUSTEES. REPORT (CONTINUED) FINANCIAL INSTRUMENTS Objectives andpolicies The charity's activities expose it to a number of financial risks including credit risk and cash flow risk. Cash flow nsk The charity's activities expose it primarily to the financial risks of changes in foreign currency exchange rates and interest rates. Interest bearing assets and liabilities are held at fixed rate to ensure certainty of cash flows. Credit risk The charity's principal financial assets are bank balances and cash, trade and other receivables, and investments. The charity has no significant concentration of credit risk, with exposure spread over a large number of counterparties and customers. 11-

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DUMFRIES YMCA SCIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 I ACCOUNTING POLICIES Statement of compliance The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effettive l January 2019) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charity Accounts (Scotland) Regulations 2006 (as amended). Basis of preparation Dumfries YMCA SCIO meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. Going concern The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. Income Voluntary income including donationsi gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability. Donatedservlces and facilities Goods donated for on-going use by the charity in carrying out its activities are recognised as tangible fixed assets with the corresponding gain recognised as income from donations within the Statement of Financial Activities. Investment income Investment income is accounted for in the period in which the charity is entitled to receipt. Charitable activities Income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restritted. other income Other income is recognised when the charity has entitlement to the income, it is probable and the amount can be measured with sufficient reliability. 16-

DUMFRIES YMCA SCIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED) I ACCOUNTING POLICIES (continued) Expenditure All expenditure is recognised once there is a legal or construttive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Charitable activities Charitsble expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirett nature necessary to SUPPOrt them. Governance costs These include the costs attributable to the charity's compliance with constitutional and statutory requirements, including independent examination, strategic management and trustees meetings and reimbursed expenses. Taxation The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Att 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Tangible fixed assets Individual fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Depreciation and amortisation Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows: Asset class Depreciation method and rate 250/0 Straight line1250/0 reducing balance 2 % straight line No charge Equipment Buildings Land 17-

DUMFRIES YMCA SCIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED) I ACCOUNTING POLICIES (continued) Trade debtors Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collett all amounts due according to the original terms of the receivables. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. Trade creditors Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. Fund structure Unrestricted income funds are general funds that are available for use at the trustees, discretion in furtherance of the objectives of the charity. Restritted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. Financial instruments Classification Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument. Financial liabilities are classified according to the substance of the contractual arrangements entered into. 18-

DUMFRIES YMCA SCIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED) I ACCOUNTING POLICIES (continued) Recognitson andmeasurement All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transattion costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously. Financial assets are derecognised when and only when a) the contrattual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party. Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires. 19-

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DUMFRIES YMCA SCIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED) 14FUNDS (As restated) Balance at i April 2024 Balance at 31 March 2025 Incoming resources Resources expended Unrestrirted funds General General funds Robertson Trust 150,271 177,887 (258,876) 69,282 150 271 202 887 278 360 Restricted funds ANCBCIFoundation Scotland Buccleuch Charitable Trust Holywood Trust Foundation Scotland Lochside Ladies Young People Opportunities Fund Glentrool Park Project Garfield Weston National Lottery Cost of Living Amazing Summer Cafe Donations - Pay It Forward Christmas Food Appeal Flower Club Donation Nithsdale Anti Poverty TSDG Well-Being Fund Neighbourly Fund Stronger starts Jeffrey Charitable Trust D & G Climate Hub Seed Fund W M Mann Foundation D & G Council - Community Asset Transfer 20,000 500 42,500 (10,350) (500) (40,275) 9,650 3,349 5,574 4,245 4,245 500 26,659 (500) (31,992) (7,974) 6,233 20,000 900 12,026 1,040 1,226 (1,040) (1,226) 5,203 50 194 4,430 (5,141) (50) (194) (7,172) (35,079) (510) (498) (1,549) 4,492 7,172 35,139 60 490 1,000 500 3,000 1,451 700 1,500 (700) (1,489) 11 290 400 288 000 Total restricted funds 363 760 111780 148 639 326 901 Totsl funds 514 031 314 667 426 999 401699 -25-

DUMFRIES YMCA SCIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED) 14 FUNDS (continued) (As ststed) Balance at l April 2023 (As reststed) Balance at 31 March 2024 Incoming Resources resources expended Transfers Unrestricted funds General General funds Robertson Trust 152,100 174,110 (174,435) (1,504) 150,271 152 100 199 110 199 435 150 271 Restricted Awards for All D & G Council Tackling Poverty Fund Douglas Wood Trust Holywood Trust Investing in Communities Tesco bags for Help Young People Opportunities Fund Youth Scotland Action Fund D & G Amazing Summer Programme Resilient Youth Project TK Maxx Arnold Clark Community recovery fund Communities Mental Health & Wellbeing D & G Emergency Resilience Fund M&S Funding A & E Foundation Scotland Community Benefit D & G For Young People Menus restricted Glentrool Park Project D & G Council Sessional Worker 2022-23 584 (556) (28) 18 133 (18) (133) (46,653) 50,000 3,349 (336) (11) 336 11 500 500 (6) 20 668 (i) (668) (6) (173) (19) 173 713 (779) 66 22,026 (24,381) 2,355 1,010 680 (1,010) (680) 20,000 (20,015) 15 287 32,659 (287) (14,517) 8,517 26,659 1,354 (1,365) 11 -26-

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