REGISTERED CHARITY NUMBER; SCO49￿8 ort of tho Trustees And FI￿nn(In￿ St8tements f r tlie YeHr Ended 28tli Febrllx 2025 for ue5t rairi¢% Kirk & McV¢uii DurnfriLs l--niLrpris¢ Pai'k DumfriL'S DUMI."RifssHIRE DGI 3SJ IIL'St Contents of the Fipjncinl StAtem¢Dts for the Vtnr Bndod 28th FebruAr 20 PAge Report of the Trustees Independent EKAmln¢r's Report StAt¢meht of Fiiiantial Attivitl BtslAlltÈ Shcet Notc5 to the Fin4Thc1￿I St*tt]ntDt5 DetAiled Stiltement ofFlnAnciII Activitie5 rt of tlie Trts$tee5 for tho Yenr Endod 28th februAr 202 Th¢ Irusiees present their report wilh Ihc financiiil slalcmLnis of the chariiy for lh¢ year ended 28th fcbruary 2025. The trustees hav adoptcd tlic provisions of Acrounling Aiid R¢porling by Charilie5.' SialcmLnl of R¢coinincnded Practice appli¢abl¢ lo charities preparing Ihcir accourtis in accordanr¢ wilh Ihc Finfjncial R¢porting Standard opplicablc in the UK and Rcpubli¢ of IiEland IFRS 1021 (effective I January 20191. STRUCTURE, COVERNANCCAND MANAGEMENT Governing docvmcnt The cliarity is conirolled by lis govcrlliDg docurncnl. a de£d of¢rusi and con$iiiute5 an unincorporated charily. REFERENCEAND ADMINISTIL4TIVE DETAILS Rogi5tered Chirity numbtr SC049978 PrincipAI #ddre55 Port Road PalrtJckic CJstlL DouElas Kirkcudbri8hi$hire DG7 IPQ Trustee5 A Campbell Mrs L Light M5 V Broivn J C Nivcn R Sliipivay Ms r And¢r50n 4 Ch￿pMan Independent Exhminer Gerald M McGill B.A.. C.A. FaFri¢s Kirk & Mcvcan Dutnfric5 Enlerpris¢ Park DuTnlrtcs DUMfRIESSbllRE DGI 3SJ AIiptT)ve(i bv ordi'rol Ilie kntYII ol iluslees on.... TIvsiEe Page I endcnt Ex&min¢r s Re ort to tht T uest I repori on ihe a¢Loun15 for Ihe year end¥d 28ih fCbrU￿ry 2025 sei oui on pug¢s tlirix 10 six. Respe¢tSYo rc5POlJ5ibilitits of trustee5 and ex42mik*r Thy Charitys Inis(¢es aTC Tesponsiblt lor the preparation of the arwiinls in accordance wi¢h th¢ terms of ihe Chariti¢$ and Tru51¢e Invcsimtni Iscoiland) Ati 2005 and Ihe Charilie5 Acwunis (Scoilandl Regululions 2006 {as JmeDdcdl. I'he charills Irustccs ci)nsider Ihai Ihc audit requirctntnt ofRegulation IOllll*l io Icl of Ili¢ Accounts Regulaiions d0¢5 not apply. It is my rtsponsibilily 10 examine the accounis as rcquircd under S¢clion 44llllcl of thc Act and lo stdie wheihcr particular mdll¥rs havc come io my aiieniion. Bn515 0( tht Indcpendent ex•miner s report My t.Y1cminaiion ivos carried oui in atcordance ivilli R¢gulation I l of Ihe CharitlC5 Accounis Iscollllndl Regulations 2006. An exoininaiion includLs a r¢vieiv ol. Ilic accounling Ircords kcpi by (he elillrily and 4 comparison ol. thc accounts prescnlcd witli those Ircords. li Jlso incliides cottsideralion ol. any unusual il¢ms or disclosur¢5 in Ihe accounts, and *¢king expltnaiions from you as Iruslec5 ¢oncei'niiiE any such maiicrs. Thc proccdilres undert4kcn do noi provide all Ihc cvidenc¢ thai would k rcquircd in an audit. and consequently I do nut cxpress an audil opinioN on Ihe vieiy givcii by Ilie accounis. liidepenflollt exftmintr's st¥ttment ID wnneclion ivith my ex&minJtion, no maltcr has come lo tny aitcniion: Ivhich £ives rne reasonable ¢oU5¢ to bclievL Ihai in Rny malcrial res￿￿, the requir¢tncnls lo kecp accounting records in ac¢ordance wTth Scction 44111{al of the 2005 Act and R¢gulalion 4 of the 2006 Accounls Ilcgulaiions.. and 10 prepnre accounts iYhiclJ accord wilh th¢ accounisng r¢curds and lo comply with Regulation 8 of Ihe 2006 Accoiinis Regulalions have rtoi been mei,, or 121 lo wliich. in my opinion, aii¢n¢ion should bc dr£llVll In ordcr io Lnablc a proper understanding oftlie accounts ¢0 b¢ reached. Gerald M Mccjill B.A.. C.A Th¢ In51ilutc ofchartered A¢¢ouniant5 of Scotland rarrics KiTk & Mcvean Dutnfri¢5 Enierprise Park Dutnfries DUMfRIISSHIRE DGI 3SJ Dale.. LJ111 LJ Poge 2 Buittle uest s¢￿teMent of fi ancial Activities for tILe YeAr Ended 28th Februthr 2025 Unreslricted fund Nol¢s INCOME AND ENDOWMENTS FROM Donations and Icgacics 5,532 Other irading aciivili¢s 6,123 Total 11.655 XPENDITURE ON Raising funds 13.864 NET INCOm￿{ExPENDITuREl 12.209) TOTAL FUNDS CARRIED FORWARD 2.2091 The notes form part of Ihe5e fjnancial siaiemcnls Pdge 3 utst BThliiice Sheet 28tli Ftbru*r 2025 UnirslriclLd rund Notes CREDITORS Amounls falling duc within one yellr 12,2091 NET CURRENT ASSETSIILIABILITIESI 2.2091 TOTAL ASSETS LESS CURRENT LIABILITIES 12.2091 NET ASSETS Unrcsirictcd funds TOTAL FUNDS 2.2091 The financial slaiemenls iverc approv¢d by the J304ird of TTUS1¢¢5 and auihorised foT issue on .￿ ' I'l and were SiEned on its bchalf by.. 'rTustp The notc$ fortn part ofihese financial slateii)enis Pog¢ 4 uest Notes to tlie Finthhtithl Stlltements for tlie Ytgr Endtd 28th Februir 2025 ACCOUNTING POLICIES B*sis of prepsLring th¢ fillaDciAI 5tntcmints Tlic financial siJi¢rncnls oftlie cliarity. whitli 15 a piiblic b¢n¢fii entity under fRS 102, have been prepared in &ccordanc¢ %¥ith tlie Chic rilies SORI) 11-.RS 1021 'Accounling and Reporting by ChariliLs'. Slaitmeni of Recommcndcd Pra¢li¢¢ appli¢ablt lo chariiies preparing Ih¢ir accoun15 in accordance wi¢li the Finan¢iiL I RLPOrting Standard applicabl¢ in Ilie UK and Republic ot. IFcland11.'RS 1021 lelTeclivc l January 20191,. Finllncial Reporfing Standard 102'The Financiul R¢porting Standard appli¢abl¢ in 1¢ UK and Republi¢ of Ireland, ond Ihc Charitie5 Act 2011. Thc financial stsiemenis hllve been prepared und¢r th¢ historiGal c051 convcntion. Inf ome All in