REGTSTLRED CIIAHITY NUMIIF,R: SC049958
ort of th Trustee8
td Finanei
tmtnt%
Decemb Z024
(or
Lotk
Rsh & R k tbRII Cltsb
.si-Ii)
I'arries Kirk & MrV¢an
Diimfries l-.nierpri%c Park
Hcoihhall
Dumlric
t)IlMI.'Rif.%S1 IIRF.
DOI 3SJ

ockerbi
sh & RatketbAII Club
scio
Contents of the Tri
for the YeAr
ncial.Statcmenti
31st Dtt
mbtr 2024
Pige
Report of the Trustces
lttdepL'ndeKt Tr4x4mincr's R¢port
Stittment of Finincijl A¢tivltlos
Ll4laDc¢ Sh¢¢t
Trlotes to the b SnAnciAI St#tements
Detailed Stat¢ffl¢nt ol binltheial Activilios
10

LockoTbie
uAsh & M*cketh•ll c.luh
cio
rt DI the'l'ru5t
rLnded31$1 Dc
fmber 2024
Th¢ Irustt£s pr¢.s¢t)i Ihcir rcport wilh lh¢ finwicial qatCTncni$ of the charity for the v&gr ¢nd¢d 3 1st De¢cmb¢r 2024. rhe trustttg hll￿e
adopted the provisK)n.% of Ac¢oLiiitin8 and RL'p¢iriin8 hy Chxrilies- Siarcmcni of RILornmend¢d Pra¢iicc applicable ￿ chariii¢
preparing Ihlir Kcniinis in nccnrdonce w.lh the FillanCi￿ Rcw>ning SianiLwd applicable in Ihe UK and R¢publi¢ ol ]rel(￿d II-.RS
1021 leffccl1￿¢ l January 20191.
oBJ￿.C'rIvTr.S.1liD Acfii'iTITr.S
ObjectlVe5 Alms
tlic adYanccni¢nl ()t'public participation in 5POrt, spe￿Irl￿allY s9uash raikelball.
tho provision ol'rccrcational facilities. or the organi4ili•ii of r¢creaiithnAI acilVliie%. wilh lh¢ object ofitnprovinRth¢ ¢ondiiioN5 of
life fnr ilie Per￿￿4 fthr wlithin the fiiLilili¢s i)r aCliVillL5 arL primk)rily inlcndcd for thosc in l.ockcTbic and ihe wider coinmuThii).
AC.IIITr.VF.MTr.NT AND PD:RbORMANCE
'lknc riis, has rccciied donaiions and granis during Ihc year ￿ ¢nable il to 5u¢ce$sfvlly prornotb lh¢ sw>ns of WU￿17 wid Tu¢k¢iball
INANC.IAI. RI,:VITr:W
biTriin¢itsl posilinn
'I'lie cliAriiy ¥YLlltrniid iiiirc%triLtid incoming rc%ourciS ￿laIlin0 £151,975. Re%ourci5 expLiidcd ii)Iiillid £13,544.. Th¢ rcsulis for th¢
year and IhL ¥hariiy's financial posilioii ai Ihc eiid (Ifilieyear Arl %h()wn In IhL ttllachLd finanLial %taicm¢nis.
Reserve% polley
'I'li¢ ¥li>iriiN 1111ind%iO relain sulticjciit rescrvcs w mcet thy Imm¢diatr Lo¥L% ay Oi¢y fJll du¢.
L-J'UKE PI.AYS
wi11 EM. IILIpLMI hy * feLII in IHiill'ilib Lliartty will rcLcivc Ir()m 4)lur pine1% privMTru31y insi&llLd,
s'rRllC.'fiiRTr-, (:OVb.KNANL>. ANI) ￿lANA(.￿.MLNI'
(woV¢rDi￿I d0t￿ment
'I'he churiiy is ¢ontrolled by It% goveniin8 documeni, a ¢onstiiutiun ind ¢on%tiiutts 4 Swiii%h cli￿lIabl¥ IJiLOLPOLNt¢d Orsani9aiion
15(-101.
eeruiim¢nt ipp&intmont of M¢vs truilQQS
deemtd to bc rc-clectcd unl￿$ vote(l oiit ihrvu¥h ali Llttlion pro¢¢s$ nr Ilicy do nol wish lo bc rc-twpointsd.
R Tr.KLY('.I: ANI) ,11)MIYISI'RA'I'IVTr. I>￿.].All
RL'gistered LhArity nU￿b¢r
Principil addr•*$
I Siimm¢rvAle IJIAte
Annt
DLMI.'RII.:S8141RE
DG1261111
IDdcpL'nd¢ni bJAamincr
F'arrics Kirk& Mcvean
Duinfri¢s P.nterprlsc Park
Duinfri¥s
t)LIMI".RII-.'SSIIIRF.
DG1351
Page I

I￿rkerbi
Ash & Rackntbill Club
scio
ort Df the
h Yeir Knd
I Iktember 2024
ApP￿￿re￿ bv0￿ler fTrf Ihr bil￿[d ofitustres on 24th Mar¢h 2025 ond signed on its bohalf by..
Page 2

tlldenl F.%aminer's
.ockerhio
uxsh
ort to tho I'rusteos of
-.luh
scio
I report on ihe accounts for the year ended 3151 D¢ccfftb¢r 2024 sct out on pages four ID nin¢.
R¢sPtClivt resp•nsibilitie5 of trllstee5 ex8mlrtLY
I'lie ¥I￿rily's trus1iL￿ dri 1¢SPL)Iibibl¢ for tlie pi'lP¢iratiDn of Ihc ac¢ounl.% in a¢¢(Irdan¢¢ with the tCTtn% of ihe a)8ri1ie5 and Truste¢
Inve4im¥'ni 18coilatMI1 A¢1 2005 aiid ihe ChdriliL.4 A¢couiiis (Scoilandl Rc¥iilalion% ?n06 Ixq &rnendcd). 'fhc chariiy% ITu%ietg
con5i(ler thAt the Riidil rLiiiiirunenl of Regiilxiinii 14)1 I Ilal ID Icl of thL Accoun[% Rcgulatiotjs docs not 2pply. 1115 my responsibility
to cxamini ihe accouiiis &8 reoiiircd undcr S¢¢tion 441 I Ilc} of the A¢1 arKI ID siatc ivhcther parti¢ular Jnthiers have ¥(TrJne 10 my
attenlion.
BA515 of the indtp¢nd¢nt ¢x•mim¢r's report
My Lxdminaiioii was cllrr1Ld oui in aLLC?Idance wilh RcgL)laiion I l uf Ihe Cliuriiies Accounts Iscoiluiidl R¢8ul&tion5 2006. An
xwiijiidlioii lllkludcs a rcyic￿ of tli¢ ui¢ouniin8 rccords kcpl h). Ihc choxii) and a COTnparioon of th¢ a¢ciiunt% preseiiled wilh Iliage
rL¢ords. li olso incllld<s considcralion of any unllsiial ilerns or di%clnsiire% in the Hcr(Iiinl%. *ekiiig LxplanAiii)114 frotn y¢)u as
Iri1￿(￿¢￿4 ¢nncorniiig any %iich mAlter.s. ThL prneediires iindertHkEll not providc all ihc cvid..nc¢ th&1 would b¢ r¢quircd in audii.
and con%¢quLYily I do not exwe5s audit opinion on thc view given by lh¢ accounts.
Indepindcnt txiwintr'$ st4ttment
In coiincciion wilh ]tLy eX￿1ndI￿On, t]0 rnaiieT h&% come io my aiieniion
11) wliicli giv¢¥ m¢ r¢asinabl¢ cuuse 10 k.liLv¢ IhAI. in ony ￿0t￿rIllI reSp￿L th¢ requir¢tn¢nts
ift L'ccp a¢¢ouniinB records in 8ccordllnce with S¢¢iion 441 l Kal of lh¢ 2005 Act and Rrguloiion 4 of Ihc 2006 Accounts
Re8ulation%'. and
10 prepArL ACL()uii15 which aLcord with thc acLouniing r￿ordS and to comply with Rcgulaiion 8 ol. Ihc 2UU6 A¢¢ounts
Rcgulolivn8
121 10 which, in my opini(Jn, allviili(kn %hniild drA ￿17 in Drdcr In cnahlc 4 prop¥r llndcrstsLndii)g ofihe accounts lo b¢ r¢ached.
I,llrriL$ Kirk & Nl¥VLun
DuniTriLS l-.niLrprl.4L Park
8sIIIRF.
DGI 35J
24th March 2025
Pa8¢ 3

Lockerbie S
uash & Racketball Club
sc.i()
tlltcmtnt of Fitiancixl
h Yt*r Ended 31st D
ror
ember 2024
2024
UnrL'siricl¢d
fund
2023
Toial
funds
Noies
IYCOMTr, AND LNDOWMENTS FROI
Donations and l¢gaci¢s
151,975
45,999
FXPF.NDITURF ON
l)ublit participaiion in sport
500
5.214
7,830
Total
13,544
NIT INCOMF
138,431
45,999
RLC.()NCILIA'fIoN ()b Tr-UND%
'I'oial lund5 brought forword
45,Y99
I'I)'I'AI. FIINDS CARRITr:D ￿()HWART)
1114.430
45,999
Thc noie5 fom) part ofth¢se financial statements
Pag¢ 4

Lockerbio S
gh & RAcko¢ball
lub
BthlAn¢e She
31st Deccmber 2024
2024
Unrestrict¢d
fund
2023
Ttslal
fvnds
Noies
FIXF.D ASSkTS
Tangible asse
150.314
46,OllU
CURRLIYT,ISSTr.TS
34,916
CRf.Dl.r()￿S
Amc)unis fallins (lut Wiihin one )rar
18001
NFT C.IJRRTr'.NT ASSF,'rs
34,116
TOTAI. ASSTr:TS L*:SS CIIRRF.liT I,IAIJII,ITIF.8
18d.430
NF,T ASSL-fS
184,430
45,999
184,430
45,994
TOTAL b'UNDS
184,430
4% 1}1)9
ie finllncilll qi)ietnenis were approved by lh¢ JIuaTd of-I'ruslcc5 and Juthoriscd for issu¢ on 24ih March 2025 and were %ign¢d on ils
behall by..
The noies fomi part of Ihe5e financial ststements
Page S

jtkerbit S
ulsh & Ra¢ketb¥ll Ll b
Notes to the Fi
for the Yeir F.nd¢d
I Statotntnt5
1st Docombtr 2014
ACCX)iIN'fiN(: J'()Ll<.'IIS
BASIS of prtPArin% the financi41 st4tcm¢nts
I'he finanLidl slatcmLnis of ihc chariiy. which is a public bcnefii entity undcr l.-R% 102. havc bcen prcpared in accordance
willi ihe Lhariti¢% %l)RP ITrR% 1021'Accouniing and Rcporting by Chdrilies.. Siaicment of R¢wtninL'nded Prdciice applicdbl
to cliariiiLs prepariiig Iheir aLcDunls in dLLvrdance wilh Ili¢ fiThaiicial Reporting £idndard applicahle in the IIK and Repuhlic
of Ircland 11--RS 1021 IclTcciive l January 2a19}', I'inancial Kcwrtiiig Slondord 102 'Thc Fiiiancial R¢wrting Standard
applicable in the IJK aiid Rcpublic of Ircland. aiid ihe ChJriliL'S Trusiee Investment (Scoilandl Aci 2005, 'I'h¢ financial
siaiciiienis liave b¢¢n pr¢par¢d undei Ilie liistoriLal cost Lunv¢nlion.
In¢ome
All inLuni¢ is recoglli*d in Ihe Staiemeni of FIn￿1ClaI Activili¢s onLe ihe charity cnlitl¢tneni lo the tund$. li 1$ probable
thdl th¢ in¢ome will be received and ihc umount ¢an be mcasured reliably.
Lxpcndilure
l.iMbiliiies lire recogiiiscd a5 cxpcndiiur¢ is soon a% Ihcrc 1% u legal or ¢on%iruciivc obligation commilling the charity lo Ihal
e¥pciiditur¢, il is prthhahlL IhlL i a iransfcr of cconotniL k,nLfits will be requir¥d in %iiilLTiielil aiid thi aiiiouiil ofihc iibligalipn
cali be mcasurcd rcliably. l..xpLndilurL IS aLLounied for iin accru*l% bd&'lS diid lia8 bccn classified iindcr hcading8 Ihai
a8gre¥al¢ dll L￿%1 rLlaied io ilic catcgory. Whcrc costs Lannoi hc dircclly ullrihuicd 10 particular h¢Jdings Ihcy havL bLx'n
allocotLd io a£liviti¢% on J basis coii%istcnt wilh Ihe usc of resouTC¢S.
TinRible fixed 4ss¢1$
tkpreciaiion is providcd lll the following annual raic5 in ord¢r ¢0 writ¢ o(fe8ch a55el uver 11$ ¢stimaied useful life.
l.'rcilitild pi'i)p¢rty
Pliini and M￿ChInery
Sp()n4 cquipDILnt
niii pn)vidcd
IS /a l)n rlducing balRnee
150h on reducing bHlani¢
'I'*x#tion
'I'h¢ ¢hllrity Is ¢xcmpl from lax on it5 Lhurilubl¢ a¢iivitics.
und Accollntiij
IITINNlriilid IuTids can b¢ us¢d in 8¢cordancc wilh Ihc choriiuble objc£iivcs oi tlic discretion of Ihe Iru4iee5.
Rcslrirlcd luttd% Can ()nly be 118ed for paniculur r¢#riiltd purpnscs wiiliin Ihc ot)jccLi of th¢ charity. R¢siriiiions arise wlien
SPCLilicd hy ihc doiior or when flind.% ar¢ raiscd for purticulur r¢%iri¢lL'd purpi)sLs.
'urtlicr cxplanalion of lh¢ n#tur¢ and p￿r￿se of¢￿ch lund 1$ included in IhL nolcs lo th¢ fin4n¢ial $18lcmenls.
TRUS'fLTr.S' RI.MLN&:iiATIOli ANI) B Tr:NTr.TrJTS
I'h¢re were no iru8ie¢%' rcmuncraiion or otlicr bEn¢filS for ihe year ¢ndLd 31st De¢¢niber 2024 noi. for Ihe yettr cnded
31st Dcceinbcr 2023.
I'ru%ter%' e%pcThy¢
Thcrc werc no Iru%tec¢ exp¢n￿$ paid for Ihc ycar ended 31 si T)cccmbcr 2024 iior for lh¢ ycar cndcd 3151 December 2023.
COMPARAI'IVLS FOR TIIF. STATFMTr.NT Ob b'lNANCIAI.ACTJVII'IF.
Unrestrieied
rund
IliI.'OML A￿D EISDOWMTr:NTS TrR()M
l)onali0118 wd Icgario
45,999
NET INCOME
45,999
TOTAL FUNI)S CARRJkD TrORWARI)
45,999
Page 6

ckerbit S
ash & Rackctball Club
sci<)
Notes to the ￿1￿￿￿(111 Slatements- continued
lor the Year Tr.ndcd 31sl December 20
TANC.1111,F. Tr"IXLD ASSTr.I'.%
[￿Chold
property
Plani and
machin¢ry
SporL
eouipmLn(
Totals
C()ST
Al Isi January 2024
Addilions
46,1100
59.1)29
46,000
50.875
1.340
At 31st Dttembcr 2024
105.919
50.875
1.340
158,144
I)Tr.I>Rb.C'IA'I'I()N
(.-hwky¢ fui )'L'dr
7.630
200
7,830
NTr,'I- BO()K VAI,UF.
Ai 3151 T)ccemb¢r 2024
105.92()
43.245
150,314
Al 3 1st Ik¢embcr 2023
46.000
46.000
Included in ¢ost or valualitsn of lond 8nd building& is frtthold laDd uf £46.OOU12023 £46.0001 which is not depr¢ciaied.
Land ¥alu¢d al £4fi.000 was rcccivcd from DJmtries GJlloway CoullcII in 4 Community Assci '1'ran%f¢r for the sum of
The I￿nd will revert baLk io J)umlri¢s ind Gallowlly c.ouncil if the [￿LkLrbI¢ Squgsli & R#¢k¢lbull c.lub ¢e8scs to CXi41.
C:REI)I'I-ORS.. AMOUNI'S bAI.I,Iri<: DlJTr: WII-IIIN ONb. YTr".AR
2024
2023
Qihcr crcdilor5
800
M()VTr;MLN'I' IN TrIINDS
Nil
Inovemcni
in fund$
Ai
31.12,24
Ai 1.1.24
IlnrL'stricled fundi
(itneral fund
45,999
184,430
TOI'AI, b'llYI)S
45,999
138,431
184.430
N¢t tnavemcnt in fund5, included in th¢ gbov¢ ar¢ L% follows..
Incomin
rc%oiircc
R¢50ur¢¢$
cxpcndcd
Movcmenl
in funds
Unrc5tri¢ted fundj
CJ¢ncral fi]nd
151,975
113,5441
138,431
TO'I'AI. bUNDS
151.975
(13,5441
138,431
Page 7

l.o¢kerbic S
u#sh & Ra
ketball Club
Notts to the Financial Statements- continued
for the Year Tr4Ddod Jlst Detemb¢r 2
MOVF.MTr.N'f IN b'UNDS- contiDu¢d
CompAr&tive5 for mov¢mont in lunds
movLment
in funds
Ai
31.12.23
At 1.1.23
Unrestritttd funds
45.999
45.999
TOI'AL FUYDS
45,999
45,999
CornparJiiv¢ nei movement in ftsnds. includcd in the abov¢ are as follow5.'
Inc¢Jming
rcsoure¥s
Rcsources
expendcd
Movement
IIDr¢strStted funds
45.999
45,999
TO'I'AI. FUNDS
45,999
45.999
A curreni ycar 12 months and prior y¢ar 12 monilis combincd position is as lollows..
Nel
mov¢iii¢ni
Al 1.1.23
31.12.24
Unr¢¥tri¢ted funds
184,430
184.430
T01'AI. Tr i.'fiDS
184.4.30
1114.4.ID
A Ltsrrcni year 12 rnonih% &nd prior ycar 12 mr>nihs combin¢d movcm¢nt in funds. includrd in Ihc abovc are Ss follows.,
Incoming
r¢%ourLCS
Re5Durrts
exp¢iided
Mov¢mcni
in fund5
Unr¢stri¢ted fynd5
(i4n¢rdl fund
597,974
113,5441
184,430
TOT AJ. PIINI)S
197.974
113,5441
184,43
Page 8

tA)ckerbie S
U2sh & Rac
sc.Io
lub
otes to tht Financi•l St*tements eontinued
r the YeAr Trdnd
1st Dttembtr 2024
RF,I,ATLD PAR'I'Y DISCLOSIJRV.S
There nv Telaied patty irallsactlOD5 r(>r the year ended 3 1st Dc¢ember 2024.
Page 9

Idockerbbe
uash & Racketball c.lub
sci()
Detailed Statement of Trinanci81 Activities
for the Ye%r F*thdtd 31%t D
mb r 2024
2024
2023
IiYC.UMb AND ENDOWMb:f*TS
DonAtion5 and l¢Bicits
Donaiions
Grant
Sub%cripiions
Admi55iOnS
90,957
57,700
1,300
2.018
45,999
151.975
45,999
Totil incoming resources
151,Y75
45.9()9
.xpTr:Ni)I'riJRTr.
ChAritible a¢¢ivltlt
788
Ilrothdband
Rcpairs dnd renewals
3.545
240
221
24
¢Oilish %qullsh membcrship
()nline payinLnl fccs
Accoiiniancy fee
800
5,714
()ther
l)laiii and machiDCry
pori¥ ¢quipmcnt
7,630
200
7.830
Toiol rcsource5 expend¢d
13.544
Ntt Ineome
45,999
This pagc doe5 not fomi part of the siatutory financial 5wemLnts
Pagc 10