LOCKERBIE ICE RINK (SCIO) TRUSTEES REPORT & FINANCIAL STATEMENTS 31°. MARCH 2026 SCOThISH CHARITY NUMBER:. SC051314 Carson&Trotter CHAR'fERF:D ACCOUNTANTS
Lockerble Ice Rlllk Colltellts Page Trte, report Indend¢llt examiner's rert Statement of fHla1 activities Balall she Notu to the fjnan¢ial stst¢ments 7-15
Lockerbie Ice Rlnk Trustees re ort eriod ended 31st Mareh 2026 for Th¢ trustees psellt their report aud the uoaudited fjnancial stat¢mellts for th¢ period ended 31st Matth 2026. The fitHJcitil statements hav¢ been prepared in accordance with the accountiD8 poIi¢i¢5 sei out in Thote I to the accounts and cotnply with the C]witi¢5 aud Tnte¢ Investttwit (Scotland) Act 2005, the Charities Ac¢owits (S¢otlaTMII Regulations 2006 (as amended) and Ac¢ouutin8 and Reporting by Charities: Statement of RemI)Iended Practice applicable to charities preparing their accounts accordanc¢ witb the Fingll¢ial Reporting Stalldard applicabl¢ in the United Kingdom and Rq)ubli¢ of Ireland (FRS 102). Objectives and aetivities The principal activities of Lockerbi¢ Ice Rik in th¢ period under review were clwitable. in lin¢ with the cbwitys objects. which are in relation to 5p0¢ and prirnarily, tb¢ sports of curliDg wd skatillg Uce Rink Sports). In fierEnce of these objects. Lockerbi¢ IeL Rink Seeks to:_ a) provide or assist in the provisiou of recreational facilities, or to organise or assist in the orgallisa¢ioo of the r¢creatioual facilities, with the object of improving the ¢ondition5 of life for th¢ public generally" b) encourage and actively promote public participation,. ¢) provide training, coaching and education not onty for tbos¢ participatiDg in sport but also the public generally about sport generally and Ice Rit]k SpoTts, in particular and the health and fitness benefits of participatiu& aTLd d) promote coullnunity partieipation in healthy recreatio iti particular by playing Ice RiDk Sports. A¢hlevements and performaD¢¢ Lockerbie Ice Rink have fidfilled their charitable objectives by providing recreational facilities for curling and i¢E skating, ty providing publi¢ aod conYDiiuÉty participation ill the above sports and provisiou of traiDing aud eoacbiDg for P¢T50nnel of all ages aud 8ender5 including inclusiv¢ sessions. The maill hall is now used for roller skating activiites ill the SUM[er months for persottnel of all ages and gender5 iu¢lllding Énclusive sessions. The facility has fictiO11 well throughout th¢ period maintaining the customer database and also provided a facility for private events. whetber it be tn tbe loung¢ or ice hall areas. The trustees re¢ognise that thi5 ¢ould not be achieved without tbe support of staff aud voluute¢rs who assAst with various activit1¢5 throllgbout the organisati. ChaDge of Aceountlng period The last fJDan¢ial period ended OD 31$t Octs)ber 2024, the trustee5 made a decisioll wFLith was etthrsed by members at the ATrUt1 General meeting to cballge tbe fitMu¢ial period to aligtt with the curling and ice sknting season to reflect a tllore accurate perforniance of the organisation. The fjnancial period that these aecounts apply to is from 1st November 2024 10 31st March 2026. Hence the difference itt the reportiD8 period of 5 months which has an effe¢t on the reporting figures. Going for%vdrd the financial period will from 1st April to 31st March ill any reporting period. Fill#llelal revlew Tbe accounts show 8 net sUlUS for tILe period of £35,338. Reserves at the year end were £192.966. This 15 rnade up of £nil restricted fi]nds aDd £192.966 of uurestricted funds, of which £49,338 are d¢sigDated. Risk managetthent Tbe trustees hav¢ SeSSed the JDajor risk5 to Ythieb the charity is exposed. p&ti¢ular thos¢ related to the operations and fjnancing of the charity and are satisfied that systerny ore in place to mitigate these risks. ReserYe8 The trstee5 uiin to have sufficient reserves to cover between three and six moDth5 rnnning costs and to meet redundancy winditig-up costs in the event that fiJ)Mling 1$ reduc or cease$. Pgge I
Loekerble Ice Rlnk Trustee5 re ort eriod ended 31st March 2026 lor the continued Structur4 governance 9Dd msn8gement The eharity is a ScottÉsh Charitable InCoted Organisation (SCIO) (No. SC0513I4). It was registed in its ctsrrent legal form on l* O¢tober 2021 following a che from being a Club. It 1$ governed by its Constithti¢ML The trustees are jointly responsible for the ruuning of the SCIO and nmllaging its ass¢ts. The trustees meet regularly to review the work of the clwity. monitor pro5$ on achievement of its objtiveS and ffflancial perfornmnce and plon futur¢ Strategy. Appolmlmentand trathlng Lockerbi¢ l¢¢ RiDk As governed by a Board of TnJstee5 who are rectuited. appoTnted and trained in accordance with the temis of the ConstitutioJ]. Individuals are ¢ligible to serve &8 trusiees if they are member5 of the charity and provided they are not ewployees of the cltarity. Trnstees may also cfropt other tNst¢es between AGMS who noD-rnembers on tbe basis that they have 5peciali5t ¢xperiellce andlor skills which could be assi5tanrx to the Board. The Constitution provides for a minimum of three tsustees and a xiMU1 of twelve trn5t¢e5. Out of the nUtr of trust¢¢s no mor¢ than thr¢e shall be co-opted trustees. Where new trjstees are appointed they are given a fornMi induction to the work of the charity and provhsed with th¢ IornIatiOn they need to fvlfil their roles, which includes Énfomiation about charity law. Reference and 8dmillistr4tlve detsll$ S¢ottish clwity number SC051314 Registered office 14 Gl8sgow Road L¥Jckerbie Dutnfriesthire DGEI 2AR Jndepende>Jt ExAnJiners Linda E. BraDllo¢k B.A.. C.A. Carson & Trotter Charter¢d Ac¢ountants 123 Iri$h Street DuDJfrie5 DGI 2PE Batjkers Bank ofswtland PO Box 1000 BX2 ILB Tnulea The Intee3 who hav¢ seTved tlLe charity during the petiod alld since the period ¢nd were as follows.. Mr Dullcall G1¢ (Chaii) Mr Rae Graham (Vice Chair) David Morton David Stewart Page 2
Locktrbie lee Rink Trustees re nod ended 31st March 2026 ort for the . c(mtinu¢d Responilbilitie5 ofthe truste Tb¢ trustees are responsible for preparfftng the Trustees, Rep)rt and the financial ststements in accordall¢¢ with appllcable law and United Kingdom A¢couMiD8 Standards (United Kingdom Generally Accepted ACCow]ng PTa¢tice). The law appli¢abk to ¢hari¢i¢s in Scotland requiTes the ttustees to prep8re financial staÉements for each fjnancial period, wbich give a true and fair view of the state of the affairs of th¢ charity alld of the illCOmiDg resoue$ aud applicatiory of resources, including the income and expenditure. of the charity for the period. In preparing these fiDaDcial statements, tbe trustees are required to.. - select suitable accou]8 policies aud apply them consisteJLtIy' - observe the Tnethods and PripleS in the Choritie$ SORP 2019 (FRS 102). - Jnake judg¢m¢Dts alld estimates that are reasonable aTLd prudent" - $tste whether applicable UK accounÉing standards have beell followed, subject to any material depaTcures dis¢los¢d alld explained in the fjnancial statements. - prepare the fmancial statettThts on the going concem basis UDle5S it is inappropriate to presume that the charity will cOntU¢ in operatio The trustees are responsible for keeping proper accounting records which disclose witb reasonable aU[a¢Y al any time the financial position of the chaTity and to enabl¢ theTr tt* ensur¢ th¢ fywkciai stst¢yn¢nts Wtlply with the Charities and Trustee InvesttlleDÈ (Scotland) A¢t 2005. the Charities Accounts (Scotland) Re8ulations 2006 (as ajnended) and the provisions of the charitys Constibjtion. They are also responsible for safeguarding tbe assets of the chaTity and hence for taking reasonable st¢ps for the pr¢v¢ntAon and d¢t¢ction of fr&ud and other irregularili¢$. This report was approved by the tn]stees of the charity on 22lld July 2026 alld sigued oll its behalf by". Mr Rat Graba Vice Chair PAge 3
Lotkerbie lee Ritsk llld lldent ExalnieT'5 R ort to the Tnutees of L ekerbie lee Rink I report on the accounts of the charity for th¢ period ¢nd¢d 3 1st M8rch 2026 wbi¢h set out OTh pages 5 to 15. Respective respollsibilitie5 of tru$tefs ad examiner The clwitys Irustees, are resEM)nsible for the pr¢paration of the accout$ in aeeordao¢¢ with th¢ terni$ of the ClmTities and Tnjstee Investtnellt (S¢otlalld) Act 2005 and the Charlties A¢oouD¢S (Scotland) Regulations 2006 (a5 a]nended). The trusiees ¢on$id¢r tbat the audit requirement of Regul10 10(I)(a) to (c) of the Accout Regulations does not pply. It is responsibility to examine the accoullts a5 required under Section 44(1)(¢) of the Act and to State wh¢th¢r partI&r matters have come to my attention. Ba81s of the Indep¢ndent examiDer'$ statement My exatllillation is ¢aTtied out iu accordance with Regulation I l of th¢ Cbarities Accounts (Scotland) Regulations 2006 (as alnended). Au exa]nillation includes a review of tbe accounting reconls kept by the charity alld a comparisoo of the accounts presented witb those records. It atso Includes consideration of aoy uuu$uai it¢tll5 or dis¢losuTeS in the accou1, and seeks ¢xplallatiOll5 from the trustee5 GODr£rnillg any 5wIL Jnatteis. The procedures undertaken do oot provide all the evidence that would be requiEed in an audiL and consequently I do not expre au audi¢ OPiUiQll on the view given by the accouuts. llldep¢ndent gMIner'S statement In the ¢ours¢ of Y ¢xam]DatiO no matter bas come to my attention a. which gives Ine reasonable cause to believe that in any material respect the requiTemellts.' to keep accoulltiog reoords iu accordanc¢ with Se¢¢iou 44(l)(a) of the 2005 Act ond Regulation 4 of the 2006 AccouDts Regulations. and to prepare accounts which accord with the acc(M]nting records alld comply with Rwlatloll 8 of tb¢ 2006 Aounts Regulations: hav¢ not been meL or b. to wbicb. in tny opijjion, attention sbould be drawn ill order to enable a proF¢r ullder5taDdiDg of the accounts to be rea¢hed. U[ Mrs LiDda E Brannoe]4 A., C.A. Car50n & Trotter Chartered Account¥nts 123 Irlsh Street Durnfries DGI 2PE Date: 22nd July 2026 Page 4
Lockerbie Ice RiJAk tstemeDt of fillallcial activitie5 for the eriod eDded 31$t March 2026 31103126 31110ll4 Total TotAI fubds funds Unr¢stricted Restrieted IuDds lullds Notes Income ad elldowments from: Donations and legacies Charitable activities Otber trading activities 16,642 278.260 66,684 16,642 13,789 294.001 205,107 66,684 40,944 15,741 Total Ineome 361,586 15,741 377,327 259,840 Expenditure oll.. Charitable activities Other trading activities 302.OI3 23.771 16.205 318218 203.816 23,771 12.506 Total expelldithre 325,784 16,205 341,989 216.322 Net IDcowel(expenditure) 35,802 (464) 35,338 43.518 TTaD$fers between fiu 12 17,556 (17.556) Net movement in funds 12 53.358 (18.020) 35,338 43.518 Recon¢lllatlon of funds: Total fidS brought forward 12 139,608 18.020 157,628 114.110 Total fvDd5 Carried forward 12 192,966 192,966 157,628 All income and expenditure derived frorn continuiDg activities. The not&s on pages 7 to IS forni an integral part of thue finallcial statements. Pgge 5
Lockerbie Ice Rink Balance sheet a8at3 t Mareh 2026 31103n6 31110n4 Not¢9 Fixed 98sets Tallgible assets 86,872 89,517 Current asgets Stocks Debtors Cash at bank and in hond 4,406 12,039 116,040 3,463 19,249 80,617 132.485 103,329 Creditors: amounts falling due wlthlTr one ye•r io (25.454) (30.879) N¢t ¢urr¢nt *J5ets 107,031 72,450 Total assets les5 ciiireiit liabilitie$ 193.903 161.967 Creditor$: amoullts fallÈng due after more than olle year (937) (4,339) Net assets 192,966 157,628 The of the cbarity: Restrict¢d fiwds Unrestricted fid$ 12 12 18.020 139.608 192.966 Total charity fund$ IY2.966 157,628 These accounts were approved by the trnStee5 on 22nd Juty 2026, and are Signed on their behalf by.. Rae Graham Vice Chair The llotss on pages 7 to 15 fonn an intsgrnl part of these fillaDelal ststsmeDts. Page 6
Lo¢kerble lee Rillk Notes to tbe financial ststemeDts for the eriod ended 3191 M2rcb 2026 A¢countiog poli¢ie5 sis of pr¢paratlo The financial statements are prepared under the historical Collvention and accordance with Accounting and Reporting by CILaTities.. Statetllent of Recotnmended PrdCti¢e applicable to charities preparillg tlkeir accounts in accordaD¢e with the Finallctal Reporting Standard applicable in the United Kitigdom and Republic of Ireland issued in October 2019. th¢ Financial Reporting StaDdard applicable in the Uuit¢d Kiogdom attd Republic of Irelalld (FRS I02}, the Charities alld Trustee Jllve51tll¢nt (Scotland) Act 2005, and the Chariti¢s Acwunts (Scotland) Reglllations 2006 (as o]nended). The charity tneets the defwiti¢)n of a public b¢n¢fit entity ullder FRS 102. The fuwicial Statew ar¢ pr¢3¢llt¢d Ao sterling which is the fijnctional cUe]1¢Y of the charity and amouols are roullded to the nearest £. The Ttustees Consider that there are no material UnceIDti¢5 about th¢ Cbarltys ability to continue as a going concern. Hence the fmancial statements are prepared on a goiJJg concern basi5. The charity has applied Update Bulletkn l a5 published on 2nd Febnmry 2016 and does not include a flow statement on th¢ d$ that it is applyillg FRS102 Section IA. FuDd accouDtiDg General funds are unre5tiicted funds which are available for us¢ at the discretiojk of the trustees in furthrnce of the general objective$ of the clmity aDd whi¢b have not b¢¢0 desi8nated for oth¢r purw)5¢S. Restricted are fimds which are to be used in accordance with specific restrictions imposed by donors or whicEL have b¢eu rnised by the ¢barity for particular purposes. The cost of rdising aud administering such fi]lld$ are charged against the specific fijnd. The aim alld use of each restricted is set out ill the notes to the financial statements. IDCOm¢ reCogltiOn All iucom¢ is iucluded in the Statement of Financlal Activities when th¢ charity is legally entitled to the incottte after any perfornnce colldition5 have been me¢ the aTllouu¢ be tlleasured reliably and it is probable that the ]llcO will be Te¢eiv¢d. xpenditure recognition All expellditure is a¢¢ouut¢d for on an awnTY41s basi5 aud has been classified UDder heading$ that 8ggregate all costs related to the cate80ry. Liabilities are recogDised as soon &s there is a legal or constructive obligation, it is probable that 5ettlcment will be required and the amount of the obligatioll call be measured reliably. The charity fee15 that there 15 onty ory¢ activity and such supports costs have not been s¢parately identified they bav¢ been treated as being wholly for the fulfilellt of tbe priTnJry activity. Goveroance costs ill¢lud¢ the cost of preparniiou aud eminatioll of the stanitory aceounts, the cost of stee5, Jneeting5 aud the c05t of any legal advice to tru5¢e¢s on gov¢rnaD¢e or ¢oDstitutioual matters. As with support ¢Q5ts, the governance Costs are treated as being wholly for the prfftllwy activity. Page 7
Lockerbie Ice Rlnk Notes to the fjnancial s¢ateDJellts for the eriod ended 31st March 2026 .. continued Taogibk fixed assets gnd depr¢ciA¢ioD Depreciatiou is provided at rates calculatsd to write off the cost less Sid&1 value of each &83 over its expected useful lifr. as follow5.. Land and buildiugs Leasehold properties FiXti¢s, fittings and equipment W¢b51te Not depreciated IOYO Straight line 33.33Yo strat8bt lin¢ IOY• straigbt line Rentals payable under operating lease$ pr¢ charged against in¢om¢ on a straight line basi5 over the lease terni. Stock Stwk5 aT¢ Stated at the lower of ¢ost and estimated sellillg pri¢e. Provision 15 made for obsolete stock wljere appropriate. l.& Taxation The charity is not liable to corporation tax on its primary chatitable activitie¥. IncoJn¢ (rom donatlons alld l¢ga£ie3 31103r26 Uurtstrl¢ted Restrleted Totsl rund5 ruDds fllnds 31110124 Totsl funds Donatiou9 Spon50Tship MeMberSp freg 3.759 3.850 9,033 3,759 3,850 9.033 1.711 2.517 9,561 16.642 16.642 13,789 All of the io¢om¢ received from donations aDd legacies in 2024 was utwestrieted. Page 8
ekerbie Iee Rink Note5 to the finaneial statements for the erlod ended 31st March 2026 .. wlltinued Incorne from cbaritabie Ac¢ivitles 31103126 Total fullds 31110n4 Total fund8 UDrestricttd RestTl¢ted fud5 funds Graots Teceived Grants received 1,500 15.741 17.241 51.424 1.500 15.741 17.241 51,424 Other Cbar1t*b Ice rink fees Roller skating Advertistug boards On ice advertising AdMintratIOn ¢hargeg Event inco¢ Skate shatpening 259.665 5,339 6.886 3.109 565 696 5(M) 259,665 5,339 6.886 3,109 565 696 500 140.559 12,400 380 344 276,760 276,760 153,683 Total incoming resourees from charitsbie activitie5 278,260 15,741 294,001 205,107 Of the income received from clmritable a¢tivitie5 in 2024, £51.424 was restricted elld £153.683 was unrestricted. In¢ome from other tradlDg actfvitles 31103r20 Total luDd8 31110n4 Totsl fund$ Unrestrlcted Restricted rujjds fuDds Bar sal¢s Drillks macbine sale5 Reut [¢]Vable Cafe management fre 41,811 2,128 11,940 10,805 41.811 2,128 11,940 10,805 24.528 305 16,111 66.684 66,684 40,944 All of the income received from oth¢r tradillg activittes in 2024 urjrestrithd. Page 9
Lockerbie Ice Rillk Notes to the financlal ststsments for tbe eriod ended 31st March 2026 ExpendlturÈ on cbarltable actlvltles 31103n6 Unrestrlcted Rwtrictsd Totsl fundg funds funds 31111V24 Totsl funds Wages and salarles RellL rates and in$uraace LKasing of office equipmellt Ligbt an([ heat CLeanitig, refitse and hygiene Repairs and watuteuance Postage. stationery and prinling Adv¢rti5illg & website Telephone Hire of equipmen¢ Meals aud ¢nt¢rtaiDment Prize5 Bank chge8 General expenses Depreciation Losses on di8po3al of tangibl¢ ass¢ts 95.236 40.499 853 90,603 5,993 23,176 875 1,358 1,939 2,833 2.081 4,117 3,800 312 23,561 382 95,236 40,499 853 90,603 5,993 23,176 875 1.358 1,939 2,833 2,081 4,117 3,800 312 23,561 382 53,405 25,159 956 67,666 1.883 18.651 598 5,880 1,384 2.125 2.920 2.081 1,021 13,268 109 297,618 297,618 197,106 Govertt4tyc¢ costs Legal and professional fees Independent ExaTniti&s Fees Meeting costs Bond discoullt 2.825 1,275 16.205 l9.030 1,275 4.990 900 270 550 295 295 4,395 16.205 20,600 6,710 302,013 16,205 318,218 203,816 Of the expendibjte on charitable activitie5 in 2024, £4,765 was restrickd and £199,051 was unrestricted. Page 10
Lockerbie Ice Rlnk Notes to the finan¢lal statrmellts the eriod ended 31st March 2026 .. ¢oDtinued ADatysts of txpenditllre oll other tradlng aetlvAtI 311(13n6 Total fulld8 31non4 Total Unrestricted Restricted fund8 Cost of bar stock Opening $tock Bar purchases Closing stock 3.463 19,680 (4.406) 3,463 19,680 (4,406) 3,305 9.871 (3.463) 18.737 18.737 9,711 Other b4r expenses Hire of equipment Licence5 680 1.224 680 1,224 74 240 1,904 1,904 314 TDtsI bar exp¢ns¢5 20,641 20.641 10.025 Drillks mathine expeD5es Drinks nw¢hine purchases Lca5itLg of drit&s nChille 270 1,565 270 1.565 173 366 Totsl drinks D)achfjne expenses 1,835 1.835 539 Rental ¢%pen R¢pairs and renewals 1,295 1,295 1.942 23,771 23.771 12,506 All of the expenditure on other trading activities ia 2024 was unrestricted. Page 11
Lockerbie Ice Rillk Noles to the financial statemellts for the eriod ended 31st March 2026 . ¢ontiDued Stsff colts Number of employees The average m(Trn¢bEy numbers of employees during the period w¢re: 31m3126 Number 31110n4 Number Ice Employment tosts 31103ll6 31110124 Wages and salaries 95,236 53.405 95.236 53,405 None of the trustees received r¢llwneratiori as an employee of the charity or w¢r¢ reimbursed for any expenditure during the year. There were no employees wbo received total employee benefits (ex¢ludiug ¢mployer pellsion costs) of more thaTh £60,000. LaDd and bulldlng$ freebold Fixknr¢ leasehold fittings aDd property equipment T¥ngibk red assets W¢bsits Total Co$¢ At 1st November 2024 5,914 87.287 9.855 18293 11.444 (485) 811 111305 21,299 (485) Di5posal$ At 31st March 2026 5.914 97,142 29,252 811 133.119 Depre¢latlon At 1st November 2024 On disposals Charge for the period At 31st March 2026 14.681 7.878 (102) 10.588 229 22.788 (102) 23.561 12.858 Il5 27,539 18,364 344 46,247 Net book value5 At 3 1st March 2026 5.914 69,603 10,888 467 86.872 At 31$t O¢tober 2024 5,914 72,606 10.415 582 89,517 Page 12
Lockerbie Ice Notes to the fill*ncig1 statements forthe eriod ended 31st March 2026 .. continued Debtors 31103126 3Aiiof24 Trad¢ debtots Otber debtor5 Prepayments and accrued ittcoffje 4,522 755 6,762 15.317 1,050 2,882 12,039 19,249 io. Creditors: amouuts falling de within one year Trad¢ creditor5 Other taxes and social security ¢tssts Otber creditOTS 31103r26 311A0124 3,780 5.616 14,783 1,275 3,285 6,030 20,064 900 25,454 30,879 ii. Credltors: amounts falling due after mor¢ thau one year 31103ll6 31110r24 Lo5 937 4.339 Page 13
Lo¢kerbSe Ice Notes to the fiuallcial ststements for the eriod ended 31st March 2026 conlinued 12. Statement of funds Balance at 1st NoYeDJber 21124 Incoto¢ BalaDce at 31st Marcb 2026 Expenditure Trnnsferj Restrleted funds: Crossdykes Con]munity Benefits Limited16205 Thtrd Sector Dwnfries & Galloway 1,190 CuDninghaToe Housing Association 625 DECBG D & G Council (A & E Sports Grant) Lockerbi¢ & District Community Council S¢otiish Curling (16.205) (1.190) (625) (12,741) (500) (1,000) (1,500) 12,741 500 1,000 1,500 18,020 15.741 (16,205) (17,556) Uure8tricted fllDds.' Unrestricted general fijnds Designated funds 90,343 49,265 361.586 (325,784) 17.483 73 143,628 49,338 139,608 361,586 (325.784) 17,556 192,966 Total 157,628 377,327 (341,989) 192.966 The unrestricted genernl funds represent the free fimds of the ¢lwity whith are not desiguaied for particular piirp05es. Designated funds relates to capital expenditure PUbased using grant fw1dig and is rek&sed in line with depreci1(. Restrtcted funds relat¢s to funds witb re8triclion5 imposed by the doDor5 as follows'.- Crossdykes Con)muuity Benefits Limited - Feasibility study to reduce CODsumptiotL fossil fi1 usage and carbon emissions. Thi Sector Dumfri¢$ & Galloway- Purchase of ice equipllL¢nt and subsidise skate Ilire & curling fees. CUDTune Housing Association- Sub5idise curling session5 for 6-9 year olds. DECBG- £8,855 to replace fire doors and £3,886 to purcbase roller skates and wrist 8uard& D & G CounciL CkeTb]e & Distrirt Cotnmutiity Council Scottish Curlillg- Sub$idi5¢ curling se89iOnS. Page 14
L4Jckerbie Ice RRDk Notes to the fiuanci%l 5tatsments for the eriod ellded 31st Lllarcb 2026 .. ¢outiuu¢d alysis of net assets in IIiDds Taogible rued assets Otber net assets Total Unrestri¢t¢d fid5 86,872 106,094 192.966 Totsl fiu 86,872 106,094 192,966 14. Related party transactiLbns There were DO related tr8osa¢tions during the period. Page IS