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
Tr￿￿te￿, report
Inde￿nd¢llt examiner's re￿rt
Statement of f￿H￿la1 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 p￿sellt 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 Tn￿te¢ Investttwit (Scotland) Act 2005, the Charities Ac¢owits (S¢otlaTMII Regulations
2006 (as amended) and Ac¢ouutin8 and Reporting by Charities: Statement of Re￿mI)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 Ri￿k 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 fi￿erEnce 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 fi￿ctiO1￿1 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$t Octs)ber 2024, the trustee5 made a decisioll wFLith was etthrsed by members at
the A￿TrUt1 General meeting to cballge tbe fitMu¢ial period to aligtt with the curling and ice sknting season to reflect a
tllore accurate perforniance of the organisation. The fjnancial period that these aecounts apply to is from 1st November
2024 10 31st March 2026. Hence the difference itt the reportiD8 period of 5 months which has an effe¢t on the reporting
figures. Going for%vdrd the financial period will from 1st April to 31st March ill any reporting period.
Fill#llelal revlew
Tbe accounts show 8 net sU￿lUS for tILe period of £35,338. Reserves at the year end were £192.966. This 15 rnade up of
£nil restricted fi]nds aDd £192.966 of uurestricted funds, of which £49,338 are d¢sigDated.
Risk managetthent
Tbe trustees hav¢ ￿SeSSed the JDajor risk5 to Ythieb the charity is exposed. p&ti¢ular thos¢ related to the operations
and fjnancing of the charity and are satisfied that systerny ore in place to mitigate these risks.
ReserYe8
The tr￿stee5 uiin to have sufficient reserves to cover between three and six moDth5 rnnning costs and to meet redundancy
winditig-up costs in the event that fiJ)Mling 1$ 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 InCo￿ted Organisation (SCIO) (No. SC0513I4). It was regist￿ed in its ctsrrent
legal form on l* O¢tober 2021 following a ch￿e 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 pro￿￿5$ on achievement of its obj￿tiveS 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 nU￿￿tr 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¢
I￿ornIatiOn 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 In￿tee3 who hav¢ seTved tlLe charity during the petiod alld since the period ¢nd were as follows..
Mr Dullcall G￿1¢ (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 resou￿e$ 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 P￿ripleS in the Choritie$ SORP 2019 (FRS 102).
- Jnake judg¢m¢Dts alld estimates that are reasonable aTLd prudent"
- $tste whether applicable UK accounÉing standards have beell followed, subject to any material depaTcures dis¢los¢d alld
explained in the fjnancial statements.
- prepare the fmancial statettThts on the going concem basis UDle5S it is inappropriate to presume that the charity will
cOnt￿U¢ in operatio
The trustees are responsible for keeping proper accounting records which disclose witb reasonable a￿U[a¢Y al any time
the financial position of the chaTity and to enabl¢ theTr tt* ensur¢ th¢ fywkciai stst¢yn¢nts Wtlply with the Charities
and Trustee InvesttlleDÈ (Scotland) A¢t 2005. the Charities Accounts (Scotland) Re8ulations 2006 (as ajnended) and the
provisions of the charitys Constibjtion. They are also responsible for safeguarding tbe assets of the chaTity and hence
for taking reasonable st¢ps for the pr¢v¢ntAon and d¢t¢ction of fr&ud and other irregularili¢$.
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 Exalni￿eT'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$tefs a￿d examiner
The clwitys Irustees, are resEM)nsible for the pr¢paration of the accout￿$ 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$id¢r tbat the audit requirement of Regul￿10￿ 10(I)(a) to (c) of the Accout￿ Regulations does not
pply. It is responsibility to examine the accoullts a5 required under Section 44(1)(¢) of the Act and to State
wh¢th¢r partI￿￿&r matters have come to my attention.
Ba81s of the Indep¢ndent examiDer'$ 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 g￿MIner'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
A￿ounts 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$t March 2026
31103126 31110ll4
Total
TotAI
fubds
funds
Unr¢stricted Restrieted
IuDds
lullds
Notes
Income a￿d elldowments from:
Donations and legacies
Charitable activities
Otber trading activities
16,642
278.260
66,684
16,642 13,789
294.001 205,107
66,684 40,944
15,741
Total Ineome
361,586
15,741
377,327 259,840
Expenditure oll..
Charitable activities
Other trading activities
302.OI3
23.771
16.205
318218 203.816
23,771
12.506
Total expelldithre
325,784
16,205
341,989 216.322
Net IDcowel(expenditure)
35,802
(464)
35,338 43.518
TTaD$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 fi￿dS 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$: amoullts fallÈng due
after more than olle year
(937)
(4,339)
Net assets
192,966
157,628
The of the cbarity:
Restrict¢d fiwds
Unrestricted fi￿d$
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 cU￿e]1¢Y of the charity and amouols are roullded to the nearest £.
The Ttustees Consider that there are no material Unce￿IDti¢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¢ reCog￿ltiOn
All iucom¢ is iucluded in the Statement of Financlal Activities when th¢ charity is legally entitled to the incottte
after any perforn￿nce 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 fulfil￿ellt 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
MeMberS￿p 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
fu￿d5
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
AdMin￿tratIOn ¢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 ch￿ge8
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 n￿Chille
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 r￿ed 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 d￿e
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
Lo￿5
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 PU￿based using grant fw1di￿g and is rek&sed in line with
depreci￿1(￿.
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 fi￿1 usage and carbon
emissions.
Thi￿ Sector Dumfri¢$ & Galloway- Purchase of ice equipllL¢nt and subsidise skate Ilire & curling fees.
CUDTun￿e 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 fi￿d5
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