Comp•ny r•tsr4Mon ThJmber5C7107B615ts)Tl•ndl awrtty r*tsr•don numb•rSC051595 IStsxl•ndl CROSSDYKES COMMUNITY BENEFITS LIMITED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
CROSSDYKES COMMUNITY BENEFITS LIMITED LEGAL AND ADMINISTRAnvE INFORMATION P L Hands Df CJ Milés E Duncan M Hod8x•n A Lalrd I Warde Ernma Berger floger aaymore (Appointed IS December 20241 (Appointed IS DÈtÈmber 20241 (Appointed 4 December 20251 (Appointed 30 May 20251 (Appointed 27 May 20261 IAppoiTrtÈd 29 May 20261 (Appointed 27 May 20261 C4>Untry of lrKorporaon United Kingdom (Scotlandl SC710786 Chrlty rètsrmlo 5cetland SC051595 R•Wst•Trd offl Studio I Kirk8unzeon Dumfries DG2 8LA Ihd•p•nd•nt •x•mln•r Jennlfer Mcoalmiant, FCA 26 Hqh Street Annan Dumlries & Gallowav DG12 6At
CROSSDYKES COMMUNITY BENEFITS LIMITED CONTENTS Trusth¢s report Independent examiner's report ststerneTrt of financiol Kttvitte5 ealance sheet t4ote5 to th¢ fina#¢ial swentS 7-14
CROSSDYKES COMMUNITY BENEFITS LIMITED TRUSTEES REPORT (INCLUDING DIREcfoRS' REPORTI FOR THE YEAR ENDED 30 SEPTEMBER 2025 The Trustees presenttheir annual report and financial statements for the yeaf ended 30 SÈptember2025. The finaneial ttaternents have been prepared in accordance with the accounting ptsliEie5 set out in note I to the financial statements and compty with the charity's 8cverning document. the Charitles and Trustee It)vtttment (Scotlandl Act 2Ch)5. the Charities AntS 1Sctstlandl Ae8ulations 2C%)6 las 3mendedl and "ACcoUnn8 and ReportSn8 by Ch4rities= Ststement of Recommended Practice applicable to ChareS preparng their 3ccount5 in accordance with the Financwl Repordn8 Standard applicable In the UK and Republic of Ireland IFRS 1021. (effect l January 20191. Obh¢ttw$ •Ad cY¥ltt•s The charity airns to support the development aTrd re8eneration ol principally the community of DumfrfesshlTe Eist, whKh comprlses Eskdolernuir, Lan8holm. Lorknrbie. North Mill Middleble and WaterbècL defined by the comrnunity council boundaries. t does so through the receipt, administratlon, and distributlon of community benefft fund5, arising from Cmssdykes Wlnd Farm, in accordance wfth the Crossdykes Wind Fami Ctsmmvnity Benefit AgrÈernent. The charity has a rnn8e of charitable objects, which underplrt its approach to Its dIribUtIOn of funds via 8rant-mOn£ processes. AnYBroup in the area of benefft that meets the crfteria is eligible to apply. Athle¥em•nts and p•rforni•n¢• Sionifi'cont octivities ondg¢hievement$ 0gOlnStobJectTves Thi5 IS the charltY'5 fDUrth annual repon and aceovnts. The charrfs prlmary lfttorne ts provlded by Ottopus EnerRV Generauon. During the year, £390,580 was received. for onward distribution to local 8roup5. The ccei &)ard thanks Qctopus EnerBy Generatltrn for its 5UPPOrt and tommitrnent to the communlty. Durini this, the chafiV5 third year of grant-rnaking, a Cornmunlty Cotsncll Srnall GrantsSchemÈ was svpported agaln, wherebv CCBL makes award5 of up to £5,OCD to each of the five Communlty Councils, from whlch they can develop their own projects or make onward grants to 8roup5 wr¢hin thelr communite5. During the year, £9,657 wa5 (fistrtbuted to the Communlty Counci15 through thls scheme. Also conttnuing to receive supportwasthe Education and Training Bursary Scheme, whereby awards of up to £2,C¥XI are made to each of the live Community Councils, from which they can make bursarie5 to local people to enablÈ thern to access trainiN8 and educational opportunlttes that better equip them with the range of skills they Treed to enter or retain ernploymeDt. Thls year £5,482 was distributed to the Community Cotsncils thTough this scheme. CCBL madè pwrnents of £35.553 and Ell,941 to LockeTble Old School and Lockerble Golf Course respethely ifi accordance wlth the Community 8enefit Agroément. Between October 2024 and SÈpternber 2025, CCBL awarded a further £4B8,715 through h¥0 open grant rning rounds. £354,655 was awarded to 13 to local groups In Rtrund 5 (Ortober 20241 and E134.OW was awarded to 6 local 8roups in Round 6 (April 20251. All nineteen OrdS were bets4een £2,466 •nd £.LA) and tnclvded some multi-b*ar award5. Found•tion Scotland, a natlorTral Brant makin8 charity. continued to support the wl¥ntary Board of Direttor5 and provlde administratlon Jnd gTrnt maklnq services until March 2025. Frorn April 2025, this arrangernent was translttoned to The Southern Uplands Partnership. a local rurol development tharity with experience in admsnisteriTr8 Qthw Cornmunlty Benefft funds In the East Dumfriesshlre area. No 5t4ff are emplOd by CCBL. A totsl ¢f £22,397 went towards CCBL support costs which induded £20,%)8 to FoundaOn Sttstl•nd and The Southern Uplands Partnershipi and the remalnlng El089 for running costs of the Company indudln8 accountsnt'5 fees. Insurances, an ornrnunicatlon costs.
CROSSDYKES COMMUNITY BENEFITS LIMITED TRUSTEES REPORT IINCLUDING DIREcfoRS' REPORT) ICONTINUED) FOR 7HE YEAR ENDED 30 SEPTEMBER 2025 Rtserve5 wlicy It is the policy of the charity that unrestr5rted funds which have not been desi8nattd for a 5peafic use shoLskJ be maintsined at a level equivalent to between thretr and si¥-month's expenditure. The Trustees consider that reserves at this le¥el will ensure that, In the event of o 518nlftcant Orop In fundln81 they wlll be able to conrnue the Charlry's currenT actsvimes whlle consideration 15 given to ways in which additional funds may be raised. Special CopitolReseThe A surn of the order £1.2M, the proteeds of the eaTIy Sa of the community share of the wiridfarm, 15 beiTr8 held 5ep•rntety pendin8 a po15cy deelsion by CCBL Board. In thè meanrne, It is held iri interÈ5t bearing o¢counts, wth the tsr8et to pres•r%t Its Value in real ternis, and professlonal adv¢ce on Investment options is bein8 sought. Strurtufe. £overnan¢e •nd m•norement The charity is a company limited by guarantee. The Trustees, who are also the diiectors for the purpose of company law, and who strved during the yew and up to the date of 5tgnature of the finanTral statements were.. P L Hands 14 J Jennin8S Dr CJ Miles F Wlngfield E McD¢nald S Clernent l McLatchie M Sanderson B Young E Duncan IResigned 7Ay8USt 20251 IResSgned 14 November 20251 (Resigned 14 November 20251 IRe5igned 2 January 20251 Resigned 14 May 20261 (Resigned 2 january 20251 (Resigned 13 May 20251 IAppointed 15 December 20241 IAppointed 15 December 20241 (Appointed 4 December 20251 (Appointed 2 June 2025 and resi8ned 22 April 20261 (Appointed 30 May 20251 (Appointed 27 M* 20261 (Appointed 29 May 20261 (Appointed 27 20261 M Hodgson A Laird L Porter I Warden Emma Ber8er Roger Claymore Gi11San Tumer None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company an Kuèrantee to contribute £1 in the event of a winding up. Inductlon •nd trnlnini ot n•w tru5ts•s New trustees undergo èn appropriats induction programme to brsef them on their obllgations under charity and company law and the finat)tial performanee of the company. In addition, they reeeive indudon into grant-maklt)g polities and processes, Includlng mana8ement of any conftictsof interest that may arise. PA$k m•MymeTht The Trustees have a duty to identify and reeW the risk5 to whtch the company is exposed and to ensure appropriate controls re in place to piovide reasonable assurance against fraud and error.
CROSSDYKES COMMUNITY BENEFITS LIMITED TRUSTEES REpoKf (INCLUDING DIREcfoFis' REPORT) ICONTINUEDI FOR THE YEAR ENDED 30 SEPTEMBER 2025 The Trvstees report was approved by the Board of Tstee5. P L Hands Dlr•¢tor Oate..
CROSSDYKES COMMUNITY BENEFITS LIMITED INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CROSSDYKES COMMUNITY BENEFITS LIMITED I report on the financial statements of the charity for the year ended 305eptembeT 2025, whith are set out ott pa8es 5 to 14. Respe¢the rnswrtslblNt1•5 ofTNst••5 4nd •xamln•r The charity trustee5 (who are a150 thÈ dirertoL% of Crossdykes Community Beneffts lirnited for the purposes of company lawl are re5pon5ible for the preparatlon ol the financial staternents in accordonce with the terms of the Charttes and Trustee Investrnent Iswtlandl ALt 2c5 and the Charities Accounts IScot¢andl 4e8ulationg 2{K.The ch4rity Trustees tonslder that the audit requirement of Regulatsn Iollllèklcl of the Charities Account5 Iscotlandl Re8ulations 2CKJ6does not applv. It 15 ry re5pon%billty to examine the financal ststernents as required under 5Wtlon 44llllcl of the Charlties and Trustee Investment (Scotlandl Act 2(K)5 and to state whether partlcular matters have come to my attentton B•sls ot Ind•p•nd•mt •¥•mkn•r's stst•mant My èxaminatson is carried out in accordhnte with Re8ulatton 11 of the Charftses Accounts1Scotlandl Re8ulatlons 21J)6. An examInaan Includes a review of the accounting records kept by the charity and a comparison of the financial 5tsternents presented with those records. It also includes consideratlon of any unusual items or di5closure5 ITr the financal Statements, and seeking explanations frorn the tTUStees concerning ary such matters. The procedures undertaken do not provide all the evidence that would be requ1 in an aud4t and consequently I do not e¥pre$5 an audit oplnlon Dn tr given by the financlal statements. Ind•p•nd•nt ex•min•V5 stst•m•nt In the ¢our of my examination, no matter has corne to my attentton whlch 8i¥s me reasonab cause to believe that in any material fftspett the Tequirements.. to keep èccountinR records In accordance with seOn 4141lllal of the Charittes and Tnjstee Investment {st11nd) Act 2005 and Regulatlon 4 of the Charlttes Accounts (Scotlandl ReBulatlons 2006, and to prepare financial staternents whith accord wlth the accounting records and comply wsth Regulation 8 of the Charities Accounts IScotl•ndl RegulonS 20X have not been met, or 2. to which, in rny opinlon. att•ntlon ghould drawn In or6or to pnabl* 3 proTrr&r iind@rstandln8 nfthp finAThrial trnntit be reached. J•nnlfer MtO•lrm•M, FCA 26 Hi8h Street Annan Durnfries & G4llow4y DG12 6 Date..
CROSSDYKES COMMUNITY BENEFITS LIMITED STATEMENT OF FINANCIAL AcllvfflES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR EAIDED 30 SEpfEMBER2025 R•strt¢tsd fvnds 2024 rKIs 2025 Intom• Irorn.. Donatlons and leBacies Investments 391.580 73.951 401.819 63.264 Total kno%Yn• 464,531 465.083 Exp•ndffÉur• on: Charitable avI¢S 460,877 287,898 Totsl •xyndltu 460.877 287,898 N•t Incom• •nd mowm•nt In fvnds 3.654 177.185 RéeomtlllDtlon of fijnds.. Fund balances at i Ortober 2024 1.552.877 1,375,692 Fund •t 30 5•pt•mb•r 2025 1.556,531 1.552,877 The statement of fi"nahtiil actwities indudes all Bains and losses recoBnlsed in the yeaf. All Irthme and expenditure derNe froffl £ontinuing a£tivi#es.
CROSSDYKES COMMUNITY BENEFITS LIMITED BALANCE SHEET AS Af30 SEPTEMBER 2025 2025 2024 Flx•d •s%•ts Invt5tments IrNJ Ic¥J Currnnt •51•ts Debtors Cash at bank and in hand li 834 1.556,657 1.550.749 1,557.491 I1,0> I,S53.839 11.0621 Cr•dllOYS: •mounts f•lllry due 4¥lthln on• y••r Ngt ¢Ufrgrrt459ts I,S56,431 1,552,777 Tot•1 •5s•ts1•ss¢urY•nt Ihiblliti•5 1,556,531 1.552,877 Th• funds ofth• th•rlty Restricted income funds 1,5S6,531 1,55277 1.556.531 1.552.877 The company is entitled to the e¥empltr)n from the audit requirement contalned In sertlon 477 of the Companies Act 2CX16, for the year ended 30 September 2025. The dlrectors acknowledKe their responsibilities for complyin8 Wlth the requirements of the Cornparrie5 Act with respert to accountin8 records and the prepaTatlon of f(nantial statements. The members hawe not required the company to obtain an audit of its financial 5t4terrents for the year in questlon in accordance with section 476. These financial statenRnts have been prepaTed in a¢¢OTdance with the provisions 8ppll(*ble to ¢ompanles suble¢t to the small compan5 re8ame. The financial ststements were apprDved by the Trustee5 0n...-....... P L Hands rndor
CROSSDYKES COMMUNITY BENEFITS LIMITED N(yfES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Att•unTri p(dld•s (174TIty knforniabon Cmssdykes Cornmunity Beneffts Limited is a private company limittd by guarantee Incory)oTrted in Scotland. The reBistered office is Studio l. Hillend Mill. Kit8un2eon, Dumfries, DG2 8LA. Ll BI5 of pr•wMiion The financial statements have been prepared in 4Kcordance with the th8rlty'S governing document, the Charfttes and Trustee Inve5trnenl Iscotlandl Act 2CQ5, the Charities Acc¢unts Iscotlandl Regulations 2C¥JS las amendedl, FRS 102 "The Flnancial ReportinR standard applicable in the IJK and Republic ol Ireland" I"FFS 102.1 and the Chartries SORP "Accounttn8 and Reporttn8 by Charitlei Ststsment of Recommended Practke applicable to charittes PTep3r4nq their accounts in accorda)¢e with the Financial RèptsrttnB $tnrtarl appl+cablÈ In the UK and Aepub15c of Ir41ahd (FPS 1021. leffective l January 20191. The charty is a publ Benefft £ntity as defined by FRS 102. The charty has tsken advantagE of the prowslonsln the SORP forcharlties notto prepjre J Statement of Cash FIv*5. The financial staternents are prepaTed in stedin& which Is the InOnl currency of the £harity. Monetsry amounts In these financial staternents are rounded to the ne4fE5t £. The financial statement5 have been prepared Under the historic41 cost converttton, lrnodified to indude the rÈY41uation of freehold properhes and tts include investment ProPeeS artd certoin financial instruments at valuel. The prli)Lipdl •ccountinE policies adopted are setout below. 1.2 GdTr8 l¢effi At the time of aPPToving the Ilnancial statements. the Trustees have a ieasDnable expertaknon that the charity has adequate resources to COnnUe In operattonal existence forthe foreseeable futu. Thus the Trustees COnnUe to adopt the goinE COll£2Tn bags of accountin8 in preparing the financial ststements. 1.3 Ch•rltable funds Vnrestrirt&d fund5 are ovailable for use attht discretion of the Trustees In fvTtheronce of thelrcharltablt objertive Restricted fund$ are subject to speclfic conditlon$ by donors or grantors asto how they rna¥ be used. The purposes and uses of the rèstrirted funds are set out in the notes to the financial ststèments. Endowment fundsare 5ubjert to spet(fit condthn5 by donors that the capital must be rnaintsined bytht eharity. 1.4 Ineorn• Income is reco8nlsed when the charlty Is leKally enthled to after any performano 4vndtrtlons hwe been met, the arnount5 can be measured rellabty, and tt 15 probable that ineorne will be received. Cash donaiions are reCOgned an reteipt. Other donatlons are recognised once the charity has been notlfied of the donatlon, unless performance cY)ndidDns require deferral of the amount. Income tsx recoverab in relation to danations received under Gift gr deeds of £o¥enaftt is retognised at the time of the donation. Le8atles are reco8Thi5ed on receipt or otherwise if the charity has been notified of an impeftdlTr8 dlstributioTr, the amount Is known. ?nd ¢t1pt is expected.11 the amount15 not known. the le83ty 15 treated osa continRent asset.
CROSSDYKES COMMUNITY BENEFITS LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 )unth)ipolkl Iconiinuodl L5 Exp•ndliuf• Experiditure 15 recognised once there Is a legal orconstruttlve obll8ation to trasfer economic benefit to a third party. 15 probable that a transfer of eeonomit benefits wli I be requlred in settlement, and the amount of the obligation can be meosuftd 1{atsty. Expenditure Is classthed by athvlty. The costs of each actlvltv are made up of the total of dlrt eosts and shared costs, Including 5UPPOrt costs itwolved Sn undertaking each acttvity. Direct costs attributable to 4 5in8le 4ctivity are allo(ed directly to that a¢tlvity. Shared tests whith contribute to moré than one actiwty and support costs which are not attributable to a ngle acllvity are apportloned botween those activit1È5 on a basis consistent wllh the use of resour¢es. Central staff costs 3re allocated on the basis of time speryt, and depreciation charges are allocated on the portion of the asset's use. 1.6 Flx•d 8ss•t Inwstm•nts Fixed 4sset investrnents are Initlally measured at tran5actlon excluding transacllon costs, 4nd are subsequent measured at fair value at each reporting date. Changes sn fair value are recoEnised in net incomellexpendlturel for the vear. Transathon costs are expensed as incurred. A subsldlary Is an entlty coTrtrolled by the charity. Control is the power to govern the financial and operatln8 policles of the entity 50 as to obtain beneffts from its avIt$. L7 Cash and ush e4•ts Cash and cash equivalents include cash in hand. deposi(s held at call with banks. other shor&term liquid investments with original maturides of three rnonths or less. and bank overdrafts. Bank overdrafts are shown wilhin borrowinRS in L8 Fln•nd•l l#stFum•nts The charity ha5 elected to app the provisions of Setn 11 '6asic Financk81 Instrumentg and Section 12 '0ther Flnan£lal Instrument5 Issues. of FRS 102 tD all of 115 nnanclal Instrurnent& Financial instrurnents I reto8nised the ¢harity'$ balance sheet whefi the charity becomes p?rty t¢ the contrartual prov5slons of the instrument. Financial a55ets and liabilities are offset. with the net èmount5 presented in the financial staternent5, when there is legally enforceable right to set Dff the recoBnised amount5 and there is an IntenOn to settle on a net basis or to realise the asset and settle the liability simultaneously. oskftnundolassets Basic ffnancial assets. which include debtor5 and casb and bank balances. are initlally measured * transaction price Including transattlon costs ènd are subsequently carried at amortlsed cost usln8 the effecttve interest method unsS the arrangement constitutes a finanun¥ transaction, where the transaction is measured at the presert value of the future recelpts dLstounted at a market rate ol interest. Financial assets da$tied as receivable vAthln one year aye not arnorttsed.
CROSSDYKES COMMUNITY BENEFITS LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 A¢¢ountlng polkl•s ICottnu•dl Boskfinandoltsobllltr•s Basic financial liabilFties, induding cdItorS and bank leans are initially recognised at transaction Price unless the rran8ernent constltutes a financing transacthen, where the debt instrument 15 rneasured at the preserrt value of the future payments discounted at a market rate of Interest. Flnancial liabslities cla55ffied as payable wlthin one year are n arnorbsed. Debt in5trurnents are subsequently carrfed at amortlsÈd ts)st, us&ftg the eftertlve nterest rate method. Trade creditor5 3fE obli8ationsto pay for aoods or services that have been acquird in the ordinary course of operatlons from suppliers. Amounts payable are classified a5 current liabilities if payment is due withln Lme year or Itss. If not, they are presentsd as non<urrent Ilabilitles. Trade creditors are recognised +nitially at transaction prlce and subsequentlv measured at amorknsed cost usin8 the effEcLlve interest rnethod. Der•¢ognldonoAflnan¢lollltrbmtls Financial liabilrtles aro tlerecoBnised when the charivs contractual obllgatlons expire or are dixharged or cancelled. 1.9 Ernployee ben•ffts The cost ¢f any unused hallday entitlernent is recognised in the perfod sn whleh the empl¢e'S ser¥ice5 are rece5%*d. Termination berTrefits afe recognised immediately as an expense when the charity 15 dernon5tTrbly comrnltted to terminate the ernployment of an employee or to provide terrnination benefits. Crltkol xeountln¢tSlfimzt•s and Iwlpm•nts In the application ot the charrty's accounttn8 polk+es, the Tru5tee5 are required to make Judgernt$. estimates and assumptions about the carrying amount of assets and IlabiliYes that are not readily apparent from other sotsrtes. The estirTrates and associated assumpttons are based on ht5torical experience and other factors that are consldered to be ielevant. Artual results rnay dlffertrom these esttmates. The esthmatÈs and uTrderfyin8 assumptions are reviewed on an on80in8 basls. Revlsions to accountlng e5tlrnate5 are recognlsed In ihe period in which the esbmate is rewsed where the rewsion affects only thai perfcd, Dr In the period of the revision and future peTiod5 where the rewsion affects both currentand future periods. Inrorn4 frorn don•tlon54nd l•yel•s fvnds 2025 nds 2014 Donations and Rifts 390.5 401.819
CROSSDYKES COMMUNITY BENEFITS LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Intom• from In¥Èsthients hjrbds ds 2025 2024 Interest receivable 73.951 63.264 EXndIturn on dwrllllbh *ttl¥ltl•s Exp•ndltur• Exp•nd1r• 2025 2024 Dlr•ct St5 Web hO5nIS costs Accountsncv Grant Adminlstratlon I Secretariat 283 266 834 20,508 20,686 629 Bank Charges Venue Hire Flaqstone Mana8ement Fees 102 116 24 2.221 22.395 24,958 Grant fundlnR of acfvdeslsee note 61 438,482 262.910 460.877 287.898 AMty5is bylund Restricted funds 4.877 287.898 10-
CROSSDYKES COMMUNITY BENEFITS LIMITED NiJfES TO THE FINANCIAL sfATEMENTS ICONTINUEDI FOR THE YEAR ENDED 30 SEPTEMBER 2025 Grnnts Eyp•ndltuY• 2025 Exp•ttdts 2024 Gr•nt5 to inskntutiorf Lockerb G¢lf Club Loekerbie Old School Foundatlon Stotlènd North Milk Communlty Courcil Eskdale A8rfculture Pastoral Sdety First Base Hutton Cort7munity Initiati¥e SCIO Lan8holm, Ewes, Westerkirk Comrnunlty Councll Lan8holm Gir5 Football Club Middlebie Community CraftGroup Other 11,941 35,553 351,943 1,982 14,731 4,2(K) 6,350 2,550 5,275 3,957 11.658 34,843 216.440 438.482 262.940 None of the Trustees lor any PE95 connerted with them) rece5ved any Ternunerntion or beneffts Irorn the charity during the year. Emplow•s The a%rage rnonthly number of employees during the year wa 2025 2024 Numb•r Numb•r Totsl There were no employeeswhose annval remuneratlon was more than £,(X). T•x•tlo The charity is exempt from tsx on in¢orn* and gain5 falling within section 505 of the Taxeskt 1988 or 5ect5on 252 of the Taxation of Char%eab Galns Act 1992 to the ertent that these are applled to its charit•blèoblerts.
CROSSDYKES COMMUNITY BENEFITS LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 30 SEPTEMBER 2025 Fl¥•d •55•t Ihv•stmrts Oth•r Inw5tTh•nts Casi orwjlubiioft At l Qctober 2024 & 30 SÈpternber 2025 Icm) amtyj At 305eptember 2025 Ic#J At 305eptember 2024 100 2025 2924 Other invtstrnents u)rnPTlSe'. Investrnents in sutrstiliaries 17 Icx) ILK) li D•btors 2025 2024 Amounts hllln4 due wlthln one •r.. other debtors 834 3.OX) Ctadftarg: thoukl*I1IThIdU• wlthln on• 2025 2024 other credltors 100 Ic#) 962 Accrua15 and deferred incomt 1,062 IJ R•strkt•d fvnds The re51ricted fund5 of the ch¥rity tomprlse the unexpended baknces of donatlons and grants held on trust subject to specific conditions by donors as to how they rnay be used. At i ortob•r 2024 Inwrnlni R•spurc•s At30 exwmdèdptrrnr 2025 1.552,877 464.531 1460.87n 1.556.531 12
CROSSDYKES COMMUNITY BENEFITS LIMITED NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 30 SEPTEMBER 2025 R•stflrt•d fvnd$ IContlnu•dl Pv•¥lou$ yJt: At IOdob•r expond•dS•pt•mb•r 2024 1,375,692 465.083 12B7.8981 1,552.877 14 AMly$150t Mt •55•ts b•t¥M•n fLtd¥ R•#rfct•d fvnds 2025 At 30 S•pl•rnb•r Z025: Investments Current assetsllliabilltlesl 100 1,556,431 1.556,531 R•strfcwd furtd5 2024 At 30S•pteml 202Q' In¥estments Current assetsllllablllllesl loo 1.552.777 1552.877 Flnand•l wmmttmnts. Rii•rnnt••s•nd wnllwnt Il•blKtles The Charfty has potenttal future 8rant cornmltment5 of É252.82912024- £141.2521. The Tru51ees consideT thls to be Thor1 budgeted expendlture. 16 R•l•t•d p•rty tr•ns•ttlons The fellowlng arnounts were donated Ir¢)m Crossdykes ComrTrunity Servlces Llmlted at the reportln8 ersd date.. £3,580. These cornp4nies have dirertors in Common. 13-
CROSSDYKES COMMUNITY BENEFITS LIMITED NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 17 Det4115 of the charlty's svbsldlaries at 30 September2025 aTe as follow m• of und•rt•klni l•tsl•f•d N•turn of bunI$S Ckns% ot sh•rns h•bd XH•M Dlr•rt Crossdykes Cornmvnity setes Limlted Studio I, Hillend Making and recelvlng grants Mill. Kirkgunzeon, Durnfries DG2 81A Ordinarv IcK*.oJ