REGISTERED CHARITY NUMBER: SC049075
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
FOR
CASTLE DOUGLAS COMMUNITY CENTRE
DEVELOPMENT TRUST
Chartere
ccountants
36 King Street
Castle Douglas
Dumfries & Galloway
DG7 1AF

CASTLE DOUGLAS COMMUNSTY CENTRE
DEVELOPMENT TRUST
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Page
Report of the Trustees
Independent Examiner's Report
statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
7 to 15
Detailed Statement of Financial Activities
16 to 17

CASTLE DOUGLAS COMMUNITY CENTRE
DEVELOPMENT TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their report with the financial statements of the charty for the year ended
31 March 2025. The trustees have adopted the provisions of 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) (effective 1 January
2019)
OBJECTIVES AND ACTIVITIES
Obje¢tlves and alms
The purpose of the SCIO as recorded in the constitution is to benefit the community of Castle Douglas as
defined by the areas of Castle Douglas Community Council {"the Community") with the advancement of
community development or citizenship, including the advan￿ment of rural regeneration and provision of
community facilities.
Volunteers
No amount is Included in the financial statements for volunteer time in line with the SORP (FRS 102).
ACHIEVEMENTS AND PERFORMANCE
The Trustees continue with their endeavors to maintain and present the Community Centre as a warm and
welcoming place for our many User groups, otrer Charities and local Businesses to attend. It is mosl
encouraging to advise that the annual foottall through the Centre has increased from an all time low of 874 in
the Year to 31st March 2021 to 14,613 in the year under review.
After receipt of substantial Grant funds in in 202314 from South of Scotland Enterprise which enabled us lo
install suspended ceilings and LED lighting ceilings in the eighl large rooms in the main building we have
been able to effect further improvements, In mid 2024 we were awarded further grant funding from the
Government's UKSPF Levelling Up Fund which enabled the Trust to replace all the single glazing in St John's
Annexe plus install suspended ceilings and LED lighting in two of the larger rooms. We also managed to
insulate the attic space above the Gym which also had LED lighting installed, this work being completed by
31st March 2025. All the aforementioned improvement works were recommended in the Energy Scotland
Report we received in 2022. The key driver to the foregoing works was to improve our energy efficiency and
in turn lower our carbon footprint. It Is interesting to note that comparing year ends 2023 and 2025 the gas
bills for the main building have been redU￿d by over 35%. The Trustees are constantly reviewing the
operation cf the Centre to see where further improvements and savings can be made, however small.
In the aftermath of Covid there was a government initiative to encourage organisations to offer spacelhot
food for anyone who felt in need of some company It was originally called the Warm Spaces project and was
scheduled to run over the winter months. The Trust agreed to participate in this scheme and since 2022 it has
proved ever more popular. After feedback from our attendees we started in early August last year running
through until the end of Apri5 2025. Again because of demand we started on 8th August this year and intend
to provide this weekly service until May 2026. The Trustees would like to acknowledge the support received
from the Council's Stewartry Area Committee to enable us grow this project.
The Centre continues to be busy and the Trustees are very grateful for the ongoing support of our many User
groups, Businesses, other Charities and Organisations plus of course our core tenants the Castle Douglas IT
Centre and the Better Lives Partnership. The Trustees would also like to thank everyone who has provided
support in so many ways. be it time or in some other way,
Finally sincere thanks are a150 due to our loyal stsff,
commitment in keeping the Centre running.
for their support and
FINANCIAL REVIEW
Financial position
Net expenditure for the period is £12,501 resulting in total funds of £32.008. Total restricted funds are
£28,895, with unrestricted funds being £3,113. The Trustees have set aside unrestricted funds of £10,000 as
a designated reserves fund.
Page 1

CASTLE DOUGLAS COMMUNITY CENTRE
DEVELOPMENT TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
FINANCIAL REVIEW
Investment policy and objectives
Aside from retaining a prudent amount in reserve each year most of the Charity's funds are to be spent in the
short term, so there are no funds for long term investment. Grants received in advance are held at the bank
at beneficial rates where these are available.
Reserves policy
At this time the Board of Trustees does not have a specific Reserves policy due to the advent of
Covid191Energy costs, with the prime focus over the past twelve months having been keeping the Community
Centre going. We do however have detailed trading projections and these are updated on a monthly basis so
that the ongoing position can be monitored at all times. In the longer term it would be the intention to have a
formal Reserves policy with a view to building reseNes to cover fL¢ture capital expenditure and development
plans.
Funds in deficit
The General fund is in deficit by £6,887 at the year end. The board are aware that this would be the result for
the year and took steps to eliminate this by applying for and securing new grants in the year to 31 March
2026, whilst continuing to monitor cashflow and take action to mitigate any shortfall.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Charity is a Scottish Charitable Incorporated Organisation {a SCIO>. It was registered in its current legal
form on 22 February 2019. The centre was previously managed by a Management Committee with a degree
of support from Dumfries and Galloway Council but was passed to the SCIO on 1 April 2019. An asset
transfer took place on 1 st April 2019. It has a tmo tier structure and as such the trustees are members of the
charity.
Recruitment and appointment of new trustees
The CDCCDT recognises that an effective board of trustees is essential if the charity is to be effective in
achieving its objects. The board must seek to be representstive of the people with whom the charity works
and must have available to it all of the knowledge and skills required to run the charity- Individual trustees
must have sufficient knowledge, both of trusteeship in general and of the Charity's activities, to enable them
to carry out their role and to represent the Charity at meetings and other events. The Board of Trustees
welcomes applications from members of the local community who would like to join the 8oard as a Trustee
and help support the progression and development of Castle Douglas Community Centre.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure
appropriate controls are in place to provide reasonable assurance against fraud and error.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
SC049075
Principal address
Castle Douglas Community Centre
Cotton Street
CASTLE DOUGLAS
Dumfries & Galloway
DG7 1AJ
Page 2

CASTLE DOUGLAS COMMUNITY CENTRE
DEVELOPMENT TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
Independent Examiner
Chartered Accountants
36 King Street
Castle Douglas
Dumfries & Galloway
DG7 1AF
Approved by order of the board of trustees on
and signed on its behalf by..
Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
CASTLE DOUGLAS COMMUNITY CENTRE
DEVELOPMENT TRUST
I report on the accounts for the year ended 31 March 2025 set out on pages five to fifteen.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the
Charities and Trustee Investment (Scotland} Acl 2005 and the Charities Accounts (Scotlandl Regulations
2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to Icl of
the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under
Section 4411)(c) of the Act and to state whether particular matters have come to my attention,
Basis of the independent examinerfs report
My examination was carried Dut in 2ccordance with Regulation 11 of the Charities Accounts (Scotlandl
Regulations 2006 An examination includes a review of the accounting records kept by the charity and a
comparison of the accounts presented wilh those records. It also includes consideration of any unusual Items
or disclosures in the accounts, and seeking explanations from you as trustees conceming 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 view given by the accounts_
Independent examlnerfs statement
In connection with my examination, no matter has come to my attention '.
(1) which gNes me reasonable cause to believe that. in any material respect, the requirements
to keep accounting records in accordance with Section 44{1)(a) of the 2005 Act and Regulation 4 of the
2006 Accounts Regulations, and
lo prepare accounts which accord with the accounting records and to comply with Regulation 8 of the
2006 Accounts Regulations
have not been met., or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the
accounts to be reached.
ns'.ItLile o
artered
ccounlants 0
Colland
Clidl iesed Accountants
38 King Street
Castle Douglas
Dumfries & Galloway
DG7 1AF
Date..
202
Page 4

CASTLE DOUGLAS COMMUNITY CENTRE
DEVELOPMENT TRUST
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
2025
Total
funds
2024
Total
funds
Unrestricted
funds
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
3,753
16,434
20,187
11,705
Charitable activities
Provision of community facilities
54,793
54,793
56,460
Other trading activities
Investment income
Other income
547
159
547
159
451
9,365
Total
59,252
16,434
75,686
77,981
EXPENDITURE ON
Charitable activities
Provision of community facilities
71,174
17,013
88,187
90,026
NET INCOMEIIEXPENDITURE)
Transfers between funds
111,922)
{1 ,269)
{5791
1,269
(12,501)
{12,045)
14
Net movement in funds
(13,1911
690
112,5011
112,0451
RECONCILIATION OF FUNDS
Total funds brought forward
16,304
28,205
44,509
56,554
TOTAL FUNDS CARRIED FORWARD
3,113
28,895
32,008
44,509
The notes form part of these financial statements
Page 5

CASTLE DOUGLAS COMMUNITY CENTRE
DEVELOPMENT TRUST
BALANCE SHEET
31 MARCH 2025
2025
Total
funds
2024
Total
funds
Unrestricted RestriGted
funds
funds
Notes
FIXED ASSETS
Tangible assets
19
103,399
103,418
59,880
CURRENT ASSETS
Debtors
Cash at bank and in hand
15,6881
11,187
10,517
42,688
4,829
53,875
4,092
41,927
5,499
53,205
58,704
46,019
CREDITORS
Amounts falling due within one year
10
12,387)
(102.709)
{105,096)
{61,371)
NET CURRENT ASSETS
3,112
(49,5041
{46,392)
{15.352)
TOTAL ASSETS LESS CURRENT
LIABILITIES
3,131
53,895
57,026
44.528
CREDITORS
Amounts falling due after more than one year 11
(18)
(18)
(19)
ACCRUALS AND DEFERRED INCOME
13
125,000)
125,000)
NET ASSETS
3,113
28.895
32,008
44,509
FUNDS
Unrestricted funds
Restricted funds
14
3,113
28,8g5
16.304
28,205
TOTAL FUNDS
32,008
44,509
The fin8ncial statements were approved by the Board of Trustees and authorised for issue on
and were signed on its behalf by..
The notes form part of these financial statements
Page 6

CASTLE DOUGLAS COMMUNITY CENTRE
DEVELOPMENT TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES
BASIS OF PREPARING THE FINANCIAL STATEMENTS
The financial statements of the charity, which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP IFRS 102) 'Accounting and Reporting by Charities..
statement of Recommended Praclice applicable to charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021
(effective 1 January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland, and the Charities and Trustee Investment (Scotlandl Act
2005. The financial statements have been prepared under the historical cost convention.
Going concern
The financial statements have been prepared on a going concern basis. The executive committee has
assessed the charity's ability to continue as a going concern and has reasonable expectation that it
has adequate resources to continue in operational existence for the foreseeable future.
INCOME
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the
funds, it is probable that the income will be re￿iVed and the amount can be measured reliably.
EXPENDITURE
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, it is probable that a transfer of economic benefits will be
required in settlement and the amount of the obligation can be measured reliably. Expenditure is
accounted for on an accruals basis and has been classified under headings that aggregate all cost
related to the category. Where costs cannot be directly attributed to particular headings they have been
allocated to activities on a basis consistent with the use of resources.
TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated
useful life.
Short leasehold
I mprovements to property
4% oncost
10% on cost
The assets, residual values and useful lives are reviewed, and adjusted, if appropriate, at the end of
each reporting period.
TAXATION
The charity is exempt from tax on its charitable activities.
FUND ACCOUNTING
Unrestricted funds can be used in accordan￿ with the charitable objectives at the discretion of the
trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted
purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The charity operates a defined contribution pension scheme. Contributions payable to the charity's
pension scheme are Gharged to the Statement of Financial Activities in the period to which they relate.
Page 7
continued...

CASTLE DOUGLAS COMMUNITY CENTRE
DEVELOPMENT TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES - continued
FINANCIAL INSTRUMENTS
Cash and cash equivalents comprise cash on hand and call deposits, and other short term high liquid
investm&nts that are readily convertible to a known amount of cash and are subject to an insignificant
risk of change in value.
Trade Debtors
Trade debtors are amounts due from customers for the sale of goods and seNices performed in the
ordinary course of business.
Trade debtors are recognised initially at the transaction price and represent the full value of the goods
and services charged to customers, including any amounts charged on for third parties.
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 organisation does not have conditional 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 ur)conditional right to defer settlement for at least twelve months after the
reporting date they are represented as non current liabilities.
Borrowings
Interest bearing borrowings are initially recorded at fair value, net of transaction costs. Interest bearing
borrowings are subsequently carried at amortised cost, with the differen￿ between the proceeds, net
of transaction costs, and the amount due on redemption being recognised as a charge to the
statement of financial activities over the period of the relevant borrowing.
Provisions and contingencies
Provisions are recognised when the organisation has a present legal or constructive obligation as a
result of past events,. it is probable that an outflow of resources will be required to settle the obligation,
and the amount of the obligation can be estimated reliably.
GOVERNMENT GRANTS
Government grant income is recognised in the Profit & Loss account on a systematic basis over the
periods in which the entity recognises the related costs for which the grant is intended.
DONATIONS AND LEGACIES
2025
2024
Donations
Grants
3,753
16,434
3,004
8,701
20,187
11,705
Page 8
continued...

CASTLE DOUGLAS COMMUNITY CENTRE
DEVELOPMENT TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
DONATIONS AND LEGACIES - continued
Grants received, included in the above, are as follows:
2025
2024
Dumfries & Galloway Council funding
Tesco Groundworks
Stewartry Area Committee
Barfil Trust
South of Scotland Enterprise
Community Council
The Winifred Ann Kennedy Trust
5,500
250
250
900
400
6,651
250
1,335
6,651
2,948
16,434
8,701
OTHER TRADING ACTIVITIES
2025
2024
Open day
Advertising
General fundraising
361
90
547
547
451
INVESTMENT INCOME
2025
2024
Deposit aGcount interest
159
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the
year ended 31 March 2024.
TRUSTEES. EXPENSES
There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended
31 March 2024.
Page 9
continued...

CASTLE DOUGLAS COMMUNITY CENTRE
DEVELOPMENT TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
STAFF COSTS
The average monthly number of employees during the year was as follows..
2025
2024
Administrator
Building Supervisor
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted
funds
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
3,254
8,451
11,705
Charitable activities
Provision of community facilities
56,460
56,460
Other trading activities
Other income
451
9,365
451
9,365
Total
69,530
8,451
77,981
EXPENDITURE ON
Charitable activities
Provision of community facilities
67,737
22,289
90,026
NET INCOMEI(EXPENDITURE>
Transfers between funds
1,793
(222)
(13,838)
222
(12,045)
Net movement in funds
1,571
(13,6181
(12,045)
RECONCILIATION OF FUNDS
Total funds brought forward
14,733
41,821
56,554
TOTAL FUNDS CARRIED FORWARD
16.304
28,205
44,509
Page 10
continued...

CASTLE DOUGLAS COMMUNITY CENTRE
DEVELOPMENT TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
TANGIBLE FIXED ASSETS
Improvements
to
property
Short
leasehold
Totals
COST
At 1 April 2024
Additions
25
66,511
55,767
66,536
55,767
At 31 March 2025
25
122,278
122,303
DEPRECIATION
At 1 April 2024
Charge for year
6,651
12,228
6,656
12,229
At 31 March 2025
18,879
18,885
NET BOOKVALUE
At 31 March 2025
19
103,399
103,418
At 31 March 2024
20
59,860
59,880
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Trade debtors
Prepayments
4,829
4,091
4,829
4,092
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Finance leases {see note 12)
Trade creditors
Other creditors
1,066
104,029
370
61,000
105,096
61,371
Page11
continued...

CASTLE DOuGL￿.s COfvIIVIUNITY CENTRE
DEVELOPMENT TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 11 MARCH 2025
11. CREDITORS: AMOUNTS FALLING DUE AFTER fvIORE THAN ONE YEAR
2025
2024
Finance leases (see note 12)
19
12.
LEASING AGREEMENTS
Minimum lease payments under finance leases fall due as follows..
Finance leases
2025
2024
Net obligations repayable=
Within one year
Between one and five years
In more than five years
14
15
19
20
The Trust has been granted lease of the Coimlfiinity Centre from Dumfries & Galloway Council by way
of a Community Asset Transfer.
13.
ACCRUALS AND DEFERRED INCOME
2025
2024
Accruals and deferred income
25,000
14. MOVEMENT IN FUNDS
Net
movement
in funds
Tiansfers
between
funds
At
31.3.25
At 1.4.24
Unrestricted funds
General fund
Reserve Fund
6,304
10,000
{11,922}
(1,269}
16,8871
10,000
16,304
(11,922)
{1,2691
3,113
Restricted funds
Adapt & Thrive
St John's Annexe
Curtains
28,205
28,205
690
(77}
(502)
767
502
28,205
{5791
1,269
28,895
TOTAL FUNDS
44,509
(12,501)
32,008
Page 12
continued..

CASTLE DOUGLAS COMMUNITY CENTRE
DEVELOPMENT TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
14.
MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
59,252
(71,1741
(11,922}
Restricted funds
Warm Space
Reduce energy use
St John's Annexe
Curtains
Disabled Access
820
6,651
5.500
515
2,948
{8201
16,6511
15,577)
11,017)
12,948)
(77)
{502)
16,434
(17,013)
1579)
TOTAL FUNDS
75,686
(88,187)
112,501)
Comparatives for movement in funds
Net
movement
in funds
Transfers
be￿een
funds
At
31.3.24
At 1.4.23
Unrestricted funds
General fund
Reserve Fund
4.733
10,000
1.793
(222}
6,304
10,000
14,733
1,793
(222)
16,304
Restricted funds
Adapt & Thrive
Youth Worker for The Zone
Community Garden Event Room
Warm Space
Youth Gaming & Computer Activities
Community events
Table tennis table
29,972
1,657
9,250
519
423
(1,7671
(1,657)
(9,471)
{519)
(423)
(8)
28,205
221
(71
41,821
(13,838)
222
28,205
TOTAL FUNDS
56,554
(12,045)
44,509
Page 13
continued...

CASTLE DOUGLAS COMMUNITY CENTRE
DEVELOPMENT TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
14.
MOVEMENT IN FUNDS - continued
Comparative net movement in funds. included in thp above are as follows=
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
69,530
(67,7371
1,793
Restricted funds
Adapt & Thrive
Youth Worker for The Zone
Community Garden Event Room
Warm Space
Youth Gaming & Computer Activities
Reduce energy use
Community events
Table tennis table
Energy contribution
(1,7671
{1,6571
{9,4711
(5191
16731
{6,6511
(2581
(393}
(900}
{1,767)
{1,657)
(9,471)
{519)
{423)
250
6,651
250
400
900
(8)
8,451
(22,289)
(13,838)
TOTAL FUNDS
77,981
(90,026}
(12,045)
Unrestricted Funds
Reserve Fund
This is a designated fund set aside by the Trustees to cover any redundancy and unexpected costs
should they arise.
Restricted Funds
Ada
t & Thrive
This is monies received to provide and install a lift.
Warm S
aGe
Funding to create a warm space offering lunch.
Reduce Ener
Use
Funding from South of Scotland Enterprise to carry out improvements to the Community Centre to
reduce energy usage.
St John's Annexe
To improve the thermal efficiency of St John's AnneAe.
Curtains
Funding to provide thermal l acoustic I fire resistant curtains.
Disabled Access
Funding to improve disabled access to the community garden and portacabins and to refurbish said
portacabins.
DGC Ca
ital Grant
Funding for Capital expenditure.
Page 14
continued...

CASTLE DOUGLAS COMMUNITY CENTRE
DEVELOPMENT TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
15. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
Page15

CASTLE DOUGLAS COMMUNITY CENTRE
DEVELOPMENT TRUST
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Grants
3,753
16,434
3,004
8,701
20,187
11,705
Other trading activities
Open day
Advertising
General fundraising
361
90
547
547
451
Investment income
Deposit accoLrnt interest
159
Charitable activities
Room rental
Catering
Levies and affiliations
36,848
2,398
15,547
40.838
3,530
12,092
54.793
56,460
Other income
H & L VAT refund
9,365
Total incoming resources
75,686
77.981
EXPENDITURE
Charitable activities
Insuran
Light and heat
Cleaning
Catering
Maintenance
Lift & disabled WC
Garden room
Table tennis table
Short leasehold
Improvements to property
896
20,276
273
1,384
8,552
725
21,564
1,499
2,064
4,815
1,767
9,471
393
12,228
6,651
43,610
48,950
Support costs
Management
Wages
Carried fO￿ard
39,322
39,322
37,028
37,028
This page does not form part of the statutory financial statements
Page 16

CASTLE DOUGLAS COMMUNITY CENTRE
DEVEI_OPMENT TRUST
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Management
Brought forward
Pensions
Telephone
Administration
39,322
1,180
1,570
1,071
37,028
986
1,339
643
43,143
39,996
Governance costs
Independent Examination fee
1,434
1,080
Total resources expended
88,187
90,026
Net expenditure
(12,501>
112,045)
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