REGISTERED CHARITY NUMBER: SC05221 RKPORTOF THE TRusfEES AND lAUDITED FIIYAf4CIAL STATEMEYTS FOR THE YEAR ENDKD JI DECEMBER 2(J24 FOR CO GIRVAN: COMMUNITY LED TOUIUSM Galbraith Prit¢hards Chartered A¢¢ountant$ 16 Hamilton Street Girvan Ayrshire KA26 9EY
GO GIRVAN: COMMUNITY LED TOURISM CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 21124 Pa ChAlrperson'8 Report Report of the Trnite¢s 2 to 6 Independent EJamlner'$ Rep(•rt Statement of FADanelal A¢tMtk8 Statejhtnt ol Flnan¢lal Pwhlo Notrl to the Fin4n¢iAI Statemmts 10 to IS
GO GIRVAN: COMMUNITY LED TOURISM CHAIRPERSON'S REPORT FOR TUE YEAR ENDED 31 DECEMBER 21124 I learnt alM)ut (k) Gtrvats from sotne of tbe members and decid th¢ group 50und¢d relY int¢Tesling and joined just befo the I1 AGM. At the meeting I became a irusiee as I f¢li I wuld offer my help to Bet iheir idcas itlld plans happening, &5 1 want Girvan to bc the thriying town it used to bc when I cam¢ to liv¢ h¢re in 1993. I not iK*rn ¥md brtd llj Girvan - I carne here to make it thy home 32 yrar5 ht¢r this is whcrr I b¢long. I have worf[l in retsil, factory and now hospitslity. It's been said to me l am an (Ider ag I not FK)rn in Girvan but tit JU makes me more deterniined to do more. I fe¢1 w< as a th]nmunity and town, could offer so much more to tsur people and visitors. Wc have beautif] SUTfDundings, attractions. the beach hgrbourbut onL% in the town 15 where we let everyone down. 32 years ago. in the summer months it full of visitors. I workd in retail and we werE really busy, there were plenty of shops, caf¢s, pubs and a cuicma- now th¢r¢ is hardly w of the above. We h&J hotels that could be usd as v¢nu¢s for occasions, weddings and partbes- Th)w barely anh¢re to offer this. This is wb¢r¢ Go Gryan ¢an hopefvlly make ¢h8ng¢s to g¢t th¢ sparkle bA¢k into GirvaN with the h¢lp of our incrdible funders, our hard.working tNsi¢¢s, membets and volunt¢¢rs, our brilliani Development Officer, and the backing of the ¢ornmvniry. We io work alon8 with other cornrnuT]ity group5 in Girvan and with u5 ail wlling to¥ether we hopefully will achieve our goals. GiTvan is still 8 8r¢at w¢e town needs $0 much mOff¢! Page I
GO GIRVAN: COMMUNITY LED TOURISM REPORT OF THE TRUSTEES FOR THE YEAR ENDED JI DECEMBER 2024 The trust¢¢s ptrsent their with the fanCIal ststanents of th¢ charity for the year ended 31 Dtt¢mber 2024. The trustees havr thptcd th¢ provisions of Accountitt8 atKi Reporting by Charilies.. Statemcnt of Recommtnded Practic¢ appli¢abl¢ to ¢harities preparing their accounts in a¢¢ordan¢r whth thc FinDncial Reporting Standard applicable in the UK &rLd Republic of ]r¢land (FRS 102) leffective l JaJ)uary 2019). OKJECTIVES AND ACTivrriES Objectives and aim$ OllrChxrit*ble Puryo$es: - Community dev¢lopJn¢nt amd - Thc advancernent of erts, ltUr¢ heritagc and science. Our benefici1¢3 th¢ ¢ommuni¢ies of Girvan. the widtr KA26 Ipredornin4n¢ly) and incoryx)rating th¢ South CaTriGk district. OvrVisi•n: To enable Girvan to become a thiving town of ¢ulttwe. arfivity, shoppin& dining: a blling atlra¢liv¢ pla¢e to live in and to Visi( a place that ¢mbr8c£s and celebrdtes its culture and hditage while A]ways IoDkinB &) the firture. Our Aim5: - To promotc G a5 a vibrt town with a strong s¢ns¢ of ¢otnrJJunity and to build sitiVe perception5 of Girvan ()th digitslly and in p¢rson) to the wider CQD)munity and to visitors to th¢ town through the prcservation. conservation and pr10M of the nathtal Hnd wltural ¢nviTonmcnL - To provide, maintaith alld llmnaxe fxilities which can b¢ used for recre4tional. herltage. ¢UitsJT pursuits In OTd¢r to Thprove the wellbein8 of the community of Girva]L and the genrral public. - To build and maintain partnerships between community group4 voluntwy organisAtLons, and publi¢ Ix)di¢5 to sustainably shape Girvan's tourism offerin85 and opwrtwiities. In onler to achieve aims must". - Position Go Girvan aD organisation with the ability. authority and 5UPPQrt to drivff lo OUT vision for Girvati - Prornote GiTvan and its surrounds to as wide an avdience as possiblelo rdis¢ its imporlance give it presence - Fklp driv¢ the regffleration of cultur< retail atKi spIlItY in Girvan. W¢ woth by in¢luding and 5UPPOrting the Lx)mmunity and by involving oth¢r loca] groups, kcy public scctor ly)dic5 and third.pty organisatiO]kS to help us to realis¢ our vision and a¢hiev¢ our aims. Pdg¢ 2
GO GIRVAN: COIIffiqU]YITY LED.fousm REPORT OF THE TRL.sfEES FOR THE VEAR ENDED 31 DECEMBER 2024 oEcTIvF AND ACTIVITIES Significant adivities The end of F¢bruary saw the cornplction of th¢ Ails& Craig Popup Exhibition proj¢¢t, funded by ARIA. Comprising a series of int¢rpraation b0d$ ¢overing topics Such &8 geology. WAldlife and a history of th¢ island. A great edu¢ationai exhibttion that can popup at 8ny event or venu¢ for the b¢nefitof the community. Jn Julle 2024, Go G]rV oan]sed and bos¢¢d the thinl Girvan TlIe TresL This had been one of the original proJ¢¢ts started by Go Girvan in 2022 and tasked by D¢stinaiion South Ayt5hitr lone of our fwJder5) to grow over a five-year period. In 2024, the festiva] {which previously mainly taken pla within the Girvan Commuttity Garden) escaped onto th¢ old pulting gYe¢n and the beach and added a parade thrsh the town. The festival celebrates the traditional harvest tirne of the Ayrshire Epicure Earlie% grr)wn in farn)s around the town. It 15 8 community f¢sliv81 held at a time hen Gitvan has many visitOTS. In 2024, it became more than ju# a cel¢brdtion of tattics it a coThing tog¢thu of lou] wnmiunity group5 puttiTLg orn & f¢stivJl fi>T the wmmunity. its sutTounding ar$, and tts visitors. This wpular ¢V¢TJt attracted a]most 1,000 attendecs. JD AugusL we took p8rt in the RNLI'S Hadx)w Gala and signed up new voluTrt¢ers incFudirtg one who works for a company that promotes ernployer-5UPPOrted volunteerin8 - this relationship would sUIt in huftdreds of pout)ds of donations in 2025. We also bame involved with the Galloway & Southern Ayrshire UNESCO Biosph¢r¢. Following our enrolment as a Proud SuppDrt¢r, we organised sevcrnl cvcnts to introducc local busine55C5 to th¢ Biosph¢r¢ to enable th¢m to tak¢ advant8g¢ of woting towds Proud Supporter srarns for their businesses. S¢verai businesses sign¢d up ond some of them have gone on to achieve recA)gnition with the Biosphere Certifi¢7tion m. In September, following a comprehensive ftecruiimEnt (ampaign, Go GTrrv2n an ¢mploy¢r fly the first tim4 takin8 on a new Devebprnent Officer to help the Board develop its strategi¢ plan for the filture. In Novembw, w¢ mpleted a proje¢t that had b¢¢n open foT a nurnbeT of years. Originally calla the Girvan Herita8e Trail, it was to be a discrete trail around Giryan highlighting and depictLti8 iconic places and hidd&) gems aroutyl the tovm. However, li was very similar to a project being run by th¢ Girvan Town Team. The groups decided mbine projexts and develop one trail. The tiaiE now combin¢5 10 a[lful plinth8 of decoraed cast iTon. each with its own int¢rpreiation b)aTd describing th¢ location in whicb it stands. DeMbers2W anew event &lded to our prfolio- a trdditional Chtistm3s Mat¢t with a h¥isL Th¢ pUse of this was to attraet visitors and locals into ihe iown so that our local bllgitlesses could benefit from the inCred f(K)tfall. We OT¥an¢d a laTg¢ marquee at Shunpy corner to house stslls selling Christsttts Fayre, a choir singing traditional ChTiStmas carols, mulled win4 warm mince piw tomb)la and raffles. About 50% ol th¢ shops in Girvan agreed to remain open Dn the Iht¢ aftemoon aJ)d evening of the markd and wr promoted thesc shops thn)ugh posttts, social medii and signage. Unfortunately. Slorm Dangh damagcd the large morquee making it unuwble. Hoiwever, with th¢ help of other Io¢AI ¢otnmunity groups and volunteers, we weEe able to set th¢ market up al Th¢ Wave in Girvw). Many stsjl holders eouldt)t come #s the polLce h1 womed how dangerous trnvel was. However, we still wellt ghe&d with a handfjjl of loca] sthllholdeJY. the eboir. totnknl4 mulled drink4 and mince pies. Ahout 400 0p1¢ brdved the weather and attended the event. The shops around The Wave repotted intteased footfall and tskings because of th¢ #y1 and everyone we Ske to ask for the ¢v¢ni to be held again in 2025 . hoFfully, without the storml Page 3
GO GIRVAN.. CoLMuNITy LED TOUIUSM REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 ACHIEVEMETriT AND PERFORMANCE Charitsbk at¢ivitics Owr ebitvements in 2024: 2024 was an in$1]ng Y¢ for G) Girvan - it started &$ a year of consolidation but became a Y¢ of ¢nom](NJs ¢htyg& Vhen Go Girvan was fiTSt £oThn (even befoE it became a SCIOA li had the r¢mii io implement a series of proje¢t$ witllln Girvfin that would SUPFQrt and l]d back the town's tourism industry Ivhidj been so devastated by thc impact of the COVJD pandemie. Tt had spent 2022 and 2023 working ihrougll the list of projects, and the early part of 2024 saw the completion of this list Ibwever, &8 this woTk wa$ coming to an end. the Bo¥d ot G) Girvan had to dld¢ on what wls to happen next. The Board and our D¢v¢lopn)¢nt Officer worktyj, during ihe second half of 2024. to develop a strategic plhn to tske the organisation fonwanls. This was a difficult and IcTrgthy procc&s the futur¢ of Go Giryan was seen diff¢tently by different [p]e. Howev¢r, by the ¢nd of November 2024. Ihe ttew strategic plan 88r¢¢d and the mangg¢m¢n¢ of Go GiTvan moved forward its implementstion. Go Girvan would becom¢ a more wmmw)ity - fo¢ussed organisation with an emph&sis on benefmittg the l(xal community 8nd attr3Cting Msffors to the town. For the majority of2024. it wa% a period of conw1ld1on'. fjnkshing projects ittht had bn open since 2023. completing a fin&1 cvHluation rer( growing existin8 ¢vents into rnore WEII-rounded. cixnmunity occ&8ions building relationship8 with lo¢ai community up5 and k¢y organis&tions, and develtsping the iTrfra5trnctthre of Go Gitvan to be better placed to implement its new strategy. <30 Grvan ended 2024 in a strong place - with a cohesive Well-round #¥¢¢ IK)ard And the driv¢ and commitmcnt to realty move fotivard in 2025. FIYAICL4L REVIEW Princlpl fudIng sources The charity received grarf fiujding from thc following sources during year". Girvan Comrnunity Cowitil £500 for th¢ Bunting Proj1. Clrvln Town £250 for the BuDiing Project and £450 for the provision of a laptop for the new development officer. Destlnltl( South Ayrshire £2,370 foT th¢ Tourist Infonnalion Poin¢ £1,000 for the Girvan Tattie Fesi and £4,178 for th¢ Girvats Christm&s Market. Ayr8blre Rurl Ajhd Islands Ambition (ARIA) £1,883 os th¢ fmal in8ts1ment for the Ailsa Craig Popup. South Ayrshirt CouTr¢ii- Commmnlty Empowernient Fwid £889 foT the Gitvan Tatlie Fest. Awards for All £9,700 for the GirvaD Tattle Fest. Ne5tk £200 for the Bunting Proie¢t. SURF- S(o¢land'$ R¢g¢ner*tion Fornm £500 forthe provision of a laptop for the new development officeT. lllytstment policy and obj¢fliv The Trustees hav¢ th¢ p)w¢r to inY¢st in ¢b assets lls thry $tt fit. Page 4
GO GIRVAP4: COMMUNITY LED TObRISM REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 21124 FINAt%C.IAL REVIEW Reserves pollcy li is the Trustees, policy to hold r¢setv¢s to m¢¢t tUre exdIre. At the year end th¢ charity held unrc5tricted reserves of £8,095. The charity 2150 held restricted reserves of £27,094 Nvhich have been pmided for specifie purposes. There is breakthwm of these fidS in note 9 ofthese financial stat¢m¢nt5. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing docume1 The ¢harity i8 a So)ttish a)aritsble Incotp)rated Or8anisation. It is govemed by its constitution. Induetron trnininE of new trnstees N¢w trustr¢5 undergo an approprtate induction pmgramme to brief them on their obliEatiOnS under charity law and the fmancial perforn)Ce of the company. The truste¢s hav¢ g duty to iden1ify and review the risks to which the charity is exposed and to ensure appropri controls are in pl¢ to provide rew)nable assurance against fraud ¢rTOT. REFERENCE Af4D ADMINISTRATIVE DETAILS Register¢d Charity mumber SC052210 Princi1 *ddres8 25 KnothuSh Stttet Town HOSe Girv AyrshiTe KA26 9AG Poge 5
GO GIRVAN: COMMUNITY LKD TOURISM RKPORT OF THE TRusfEES FOR THE YEAR ENDED 31 DECEMBER 21124 REFERENC.E AND ADMtNISTIL4TJVE DETAtLS IDde endent ExAmlTrer Gdbiaith PrilGhards Chartered Aecountsnts 16 Hamilt¢)n Str¢et Girvan Ayrshi KA26 9EY B*Dkers ViTgiTh Money 43 Alloway Strttt Ayr KA7 ISP STATEME OF TRUSTEES, RESPONSIBILITIES The tnjstees are Mponsible for preparing the Annual Report and th¢ fLnan¢ial ststeMlS in a¢¢ordan¢¢ wilh applicable law and United King(lom Accounting Standarits Iuniled Kingdom Qenerally Accept&1 Accounting Pra¢ti¢¢). The jaw applible to Charities in S¢tsiland, the Chariiies and Trustte Invcslmtnt (Swtland) Act 2005, Chariiies Accout)ts {S¢otland) R¢gulations 2006 (as amended) and th¢ provisions of the tharity'5 Gonstitution, requiJr$ th¢ trI¢S to prepare financial Statements for ¢ath financial ycar which give a ITue and fair view of the state of affairs of the charity and of the itteoming resources 9d application of resources. including the income and exditUre. of the chty forthat period. In yeparing those fJnancia] statements. the trustres are requiraj s¢lect suitsble accountins ExTrlicies and then apply them consistently. obs¢ th¢ tt)¢thods and prin¢ip148 in th¢ Charity SORP. mak¢ judgetn¢nts and estimaies ar¢ reasonable and Pnent. prepqre th¢ financial statements orh the going con¢ern basis unless it is InapppAate to presume that the charity will continue in busine The trustee5 are ressxm5ible for k¢q)ing proFr accounting rccords which disclose with reasonable aUaGY f4t any time the fittartcial position of the chATtty Hnd to ¢nabk them lo £llsurc that thc fillClaI statcrn£nt5 comply with th¢ Charities and Trustee IDvestment {Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 21)06 (as amended) and the provisions of the cbarity's cottstitution. They are also r¢sp(Trnsibl¢ for safeguarding th¢ ossets of the ¢hariry and hence taking reawnabl¢ steps for the pr¢v¢ntion and detection of frdud and other iegUlar]tICs. a6 -7 -15 Approved by order of th¢ bts of trnsteu on ............................................. and signed on its behalf by. Page 6
INDEPENDENT EXAMIYER'8 RFKbRT TO THE TRUSTEES OF GO GIRVAN: COMMUNITY LED TOUIUSM I teTX)rt on the aeeounts for the year 31 Ik¢embtt 2024 set out on pages eight tr* fifteen. ReSPECtive rtsponslbllldes of trustees Bnd examlneT The charity's tru$te¢s are responsibl¢ for the preparation of (he accounts in xcordance with the temis of the Charities and Truste¢ Inv¢stment IS¢otIond) Art 25 and the CharitlC5 Accounts (Scotland) Regulatjons 2006 las amended). Th¢ ch&rity& trustees IxTrnsid¢r that thc audit Tequirement of Regulation lQ{l)(a) to (G} of th¢ Accounts Rc8ulation5 d0¢5 not apply. It is my respojtsibility to examiDe the a¢counts as requwed under Section 44(IXcl of the Ad and to state whether particu]ar matters have c(Trmeto my attention. of the indyniknt eIller,$ Trrport My examination w&% canied out in a¢cordan¢¢ with Regulation I l of the Charities Accounts (Scotland) Re8ulatK)ns 2(N)6. An examination includes a review of th¢ •¢¢ounting records kepl by the charity and a cornparison of the accounts presented with th05¢ words. It 81$0 includes nsideratIon of any unusual items or disclosures in the aecounts. and seeking explanations from you as trusttts concerning any such matter5. The procedures undertaken do not provide all the ¢Yidence that would be required in audil. and con%qucntly I do M)t express an alIt opinion on the view given bythe a¢Gount& Ind¢pend•nt •XAmlMr'8 gtstsment In eonne(tion with my examin8tion, no tter ha$ come to my atteniion . (l) whÈch gives rne reonable cause ts believe tha( in any material peCt, the r¢quirem¢nts to keep w)wrting rea)rds in a¢c<JrdaThGo with Scction 44{IXa) of thc 2005 Act and Regulation 4 of thc 2006 A¢¢ounts RegulatiOn5,' and to prepoje tsunts which with the counting records and to wmply with Regulation 8 of the 20( Accounts Regulaiions have not be¢n mel or {2) to which. ill my opinion. att¢n¢ion should be drawn in OTder to enable a PToper understatthg of the aecoullts to be reached. (ialbrn"th Pnt¢hards Chartered Ace(Mmtan15 16 Hni]n Street Girvall Ayrshi KA26 9EY Page 7
GO GIRVAN: COMMuf4]TY LED TOURISM STATEMENT OF FINANCIAL ACTIVITIES FOR YEAR ENDED 31 DECEMBER 2024 PERIOD 21111Q2 TO 31112123 YEAR ENDED 31112124 To Unrestricted funds Restrictrd funds fiuJd5 Notss IIICOME AND ENDOWMEiYfs FROM Donations aDd legacies 1.000 1,022 31.239 ClJritblt Activities Grnnts receivable 21,920 21,Y20 382 Oth¢r trading activities 380 4.061 4,441 3,085 T4)lal 402 27.383 EXPENDITURE or4 Raising funds 1.421 1,421 1.508 Charftxble getivltk% Chatttable activities Support Costs 317 33.509 1,163 33,826 1,163 26.860 Total 317 36,410 NET INCOMEI(EXPEM)ITURE) Trnntsfers brtw¢¢n funds 85 (9.112) (9,027) 44,216 Net movement in fu]Kl 4.979 (14.006) (9.027) 44216 RECONCILIATION OF FL'NDS Toial lullds brought forward 3.116 41.ItKJ 44,216 TOTAL FUNDS CARRIED FORWARD The notes f¢)mi part of these fillanci statements Pag¢ 8
GO GIRYAN: COMMUNITY LED TOURISM STATEMENT OF FINANCIAL posmoN 31 DECEMBER 2024 31112124 Total fund5 31112123 Total funds Unrestric*d funds Rtttri¢t¢d funds Notes FIXED ASSETS Tgngible assets 3,744 3,744 CURRENf A&SETS Stocks C&sh at bank and in hond 1.141 1.141 9,174 23,439 32.613 44216 CREDrroRS knOllts falling du¢ within one year (1.0791 (89) 11.168) NET CURREIYT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES 8.095 27.094 35.189 44216 NET ASSETS 095 FUNDS Unrestri¢ted funds Restricted funds 8.095 3.116 TOTAL Fuf4DS The fllwicial statements were ppproved by the BLwd of TnJstt% authorised for is5u¢ on ..as.:I :.g.¥.................... ènd w¢r¢ sRgn¢d on its E¢hAlf by: The Th)tes fomi part of these financial statements Page 9
GO GIRVAN., COMMUNrrY LED TOURISM NOTES TO THE FINANCIAL STATEMEI%TS FOR THE YEAR ENDED 31 DECEMBER 2024 ACCOUNTING POLICIES of preparing the finan¢i41 staternents Tbe financial stat¢m¢nts of the Gharity. which is 8 publi¢ b¢rtefit ctltity FR8 101 have b¢¢n prepar¢d ill aCrd¢t with the Charities SORP (fRS 102) 'Acwunlin8 and Reporting by Charities: Slatetnent of Recomrnended Pradice applicable to ¢h8rities preparing their aceounis in &¢cordance with the Financial Reponing Standard applibI¢ in the UK and Republic of Ir¢laNI (FRS 102) (efftttive l Jattuary 2019),. Finan¢ii R¢portill8 Standard 102 The Financial Rep)rting Standard &pplicable ill the UK Republic of Iland. and the Charities and Trust¢¢ Jnv¢5ttn¢th {kotlaDd} Act 2005. Th¢ fiDan¢ial 6tat¢rn¢nts h4v¢ E¢¢n prepared underthe historical cost ¢onvention. The trnitees C¢m5Kl¢r that there are no material uncertainti¢s about the charity's ability 10 continue as a 80in8 nrn. Criti1 ¢eouDting judgements aDd k¢y $ffvur¢¢$ of estirnalion uD¢¢rtainty In the appli¢ation of the chaTity'S ae¢ountinB poli¢i¢s, th¢ trustces arc rcqUIr to mak¢ judgements. estimAtrS and &8sumptions 21x)ut tk (Trylll8 amouiit of 4SS¢ts liabilities that are not r¢adily appar¢ni fiom other sources. The estimates atld associated ossllmptions are ba%d on histori] experience and other factors that are considered to b¢ relevaDI. Actual results may differ from th¢5¢ estimates. Thc cstimatcs and und¢rlying assurnptions are review¢d on an ongoing basis. Revisiijns to accountln8 estimates are rttognised in th¢ peTiod in which the estimate is r¢vis¢d if the revision affects only that period, or irt the Peri of the r¢vi$ion and firture period5 if th¢ r¢vision affccts both Lxrnt and futwy periods. ChD%e5 ljt ecoundng pollcles Thi5 is th¢ f$( year that accounts have been pr¢paTed on th¢ accruals basis. This had no rnarial impact on the prior y¢als a¢Unt5. All incK)m¢ 15 re¢ognised in the Siatrment of Financia] Activities once the charity has entitlement to the fi¢, it l5 probabl¢ that the income will be received &nd the amouni can be measured rcliably. Expenditur¢ Liabilities are re¢Ognid as ¢xpenditiJre a# 500n 8$ th¢r¢ is a l¢gAI or constructiY¢ obligat)n ¢ommilting the charity lo that expenditure, it is pmbable that a iransfer of eeononic b¢n¢fits will b¢ required in 5¢tt1ernfflt and the amount of the obligation can be measured reliably. Expendltll is a¢nted for on an aeerualg basis and has been classified under heading5 that aggrega all cost related io the category. Where costs cannot be diTettiy attributed to particular headings they have been alloBai¢d to activit1¢5 on a basis ¢onsistent with the USE of rrsourcc5. Grants offcred subject to Conditio$h]¢h have not becn met at the year e1 dat¢ are ttotd a5 a cornmitment but not acCnd expenditure. Tatigible fixed 8ssets Dcpreciation is provided at th¢ following annual ratss in order to writs off each awt over its esiima¢¢d usefvl lif¢. Plwntand rnachinery 25% on rx)st Sto¢k5 Stocks w¢ Valu at the lowcrofcost and nel r¢alisabl¢ vdue, after making due al]owat)ce for obsolete slow moving items. TAXatiDn The charity is exetnpt from tax on its chatitable activities. Page 10 ontinual...
GO GIRVAN: COMMUNITY LED TOURISM PIOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2024 ACCOUNTING POI.ICIES- eontillvd Fund acco1108 Unr¢strid¢d funds ran be used in aco)rdan¢e with the tharitabl¢ objcclivcs at the discretion of the trusie¢s. Restrictrd ndS can only be used for paytieular restricted purFM)ses within the objects of the charity. Restric¢rons aTiS¢ when specified by the donor orwhe4J fimrfs arc raised for partieuiar restrictal purposes. Furthcr explanation of th¢ nature artd putP05e of find is included in the JLgt¢s to th¢ fujancial s¢at¢ments. Pension cojts And other post-ret5remtnt benefits Ibe charity opeT•es a defined contribution pension sclKrne. Contributions payable to the &taTity's pension scheme are d)arged to the Stst¢m¢nt of FiTrancial Activities ITr the period to which they fflate. DoD#ted good5 Dona¢ed goods are recognised &s incon)e whth the ¢harity ntrol over th¢ It¢ arty ronditions socIat¢d with the donated i*m have been m¢L the re¢eipt of economic benefit fivm the use by the charity of the item is probable and the ecorntnic benefit cen meagurejj reliAbty. FiDaDcknI Instrnmellts Thc otE8nisation only has financial Sets and liabiliii¢s of a kind that qualify &8 b&8ic financial instrnm¢nts. B1¢ fmattcial itJstnmeDts are initially recognised at Iransadion value and 5ubwu¢ntly m¢asura at their s¢ttlemcnt value. OTHER TRADING ACTIVITIES PERIOD 21112122 TO 3111V23 31112124 Fundraising events Shop in¢om¢ 2,601 716 SLPPORT COSTS Gov¢rnance costs sup o)sts 1.103 Pag¢ll continued,..
GO GIRVAN: IX)NfMINNITY LED TOURISM NOTES TO THE FINAPICIAL STATEMENTS- rontknued FOR THb YEAR EIYDED 31 DECEMBER 2024 SUPPORT COSTS- Cone IhveJnan¢e costs rqxesents the remllneration paid to the Independ¢nt Examinets. TRUSTEFS, REMUNERATION AND BENEFITS "ther¢ were no trustees, Yemuneration or oth¢r benefits for th¢ year ended 31 Dec¢mb¢r 2024 nor for the puiod ended 31 Dernber 2023. Trns¢e¢s' upelk There were no tntsiee$' expenses pd for the yeaT ended 31 DeCern 2024 nor foT the p¢ricwJ ndd 31 December 2023. COMPARATIVES FOR THE STATEMENT OF FINANCIAL A1VITIEs UnT¢striGlI fiLDds R¢slri¥i¢d fimds To1 fimds INCOME AND ENDOWME]Y15 FROM tknnations and leg1£$ 31.108 31239 Ch*ri¢able #ctivitit Grwjts reccivablc 38.260 3B260 (khertrading a1VitieS 27 3.058 3.085 Tot41 EXPENDITURE ON Raising funds .508 1.508 Charltable artlvltle8 Charitablc artivitics 25.071 26,860 Nrf INCOME Tr#nsfers betseeD funds 29.346 14,870 44,216 Nrt movement In futh(Ls 44.216 TOTAL FUNDS CARRIED FORWARD Page 12 continucd..
GO GIRVAN: COMMuTrirrY LED TOURISM OTES TO THE FINANCIAL SIATE.MENTS- continu FOR THE YEAR ENDED JI DECEI¥ER 2024 TANGIBLE FIXED ASSETS Plant and rJJachitLery COST Additi(m8 DEPRECIATION Charge fory¢ar NET BOOK VALUE At 31 Decernber 2024 At 31 Dec¢mb¢r 2023 srocKS 31112124 31112Q3 Stocks CREDITORS: AMouTrrrs FALLING DUE WITHIN ONE YEAR 31112124 31112r23 Taxation and social security Orhercrediknys 73 MOVEMENT IN FUNDS Net movement in funds Transfers between nds At 31112Q4 At li1124 UDttstrA¢¢¢d fulldg General fund 3,116 85 4,894 8,095 Restricted funds Barr.Girvan Walk Girvan Tattle F¢51 Ailsa Crnig C¢ntTC Popup Exhibition Fleritag¢ Walking Trail Development PToj¢¢t OtTi¢er Girvall Christm&s Market The Tourisi Infomjation Poini ond Craft Shop Town Action Group Siutnpy Project )g Friendly Campaign 2,293 1.911 4.078 6.462 24.899 (2,293) 4,853 {2.998) (3,819) (8,0791 2.287 6,764 1,080 143 16.820 2.287 12,500) (9651 1861 (305) 305 101 ioi TOTAI. VUYLIS 44 9.027) Pa8¢ 13 ntinued..
GO GJRYAN: COMMUNTtY LED TOURISM NOTES TO THE FINANCIAL SIATEMEliTS- colltitsued FOR THE YEAR ENDED 31 DECEMBER 2024 MOVEMENT IN FUNDS- CODtknued N¢t movernent in fund4 included in the above are as follows.. Inwming ResouTces expend Movement in fiEnd$ Unrestricled fuDds G¢n¢ral fund 402 (317) 85 Restrt¢ted fvnd$ Gitvan Tattle l.'est Ailsa Craig Centre Popup Exhibition Heritage Walking Trail Developm¢nt Proj¢¢i Officer Girvan ChrislDW Mark The Tourist Infomiation Poirn and Crnft 12,148 1.883 900 951 5.840 17.295) 14.881) {4.719) {9.0301 {3,5531 4.853 (2,998) (3.819) (8,079) 2,287 4.309 950 {5,2741 (1.036) 305 1965) (86) 305 Town Action Group Stumpy Project "roTAL FUIYDS cOmratiVeS for rnov¢m¢Dt in funds Trdnsfers bthvecn fimds movemcnt in fimds Ai 31111Q3 Unnsirlcted fwids G¢n¢rdi fund 29.346 {26,230) 3,116 Restricted hDd$ BaTr.Girvan Walk (FiTvan Tattle Fest Ailsa Crnig C¢ntr¢ Popup Exhibition Herithg¢ Walkillg Trail Development Project Offi NCCBC Photo Comp¢tition The Tourist Infomation Point gnd Crnfi Shop own Action Group Digital Media officer Stumpy Proje(t Dog Friendly Campaign (207) 151)0 2.293 1.911 4,078 6,462 24,899 1,025 (1.1381 17,384 (3331 3,053 7,600 7.515 333 501 965 86 86 13.623) (425) 3,623 730 375 305 ioi 14.870 11)TAL TrUNDS 44.216 Page 14 ontiDucd...
GO GIRVAN: COLIThIUNITY LED TOUIUSM YOTES TO THE FINANCIAL sfATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2024 MOVEMENT IN FUNDS- contlnued Comparativc nd rnowement in fiuM15, Tncluded in the knve ar¢ w8 follows.. Incoming resources Resources ¢xpelldrAi Movern¢nt in fimds Uure5trided fwids Lkn¢ral fund 31,135 11,789) 29346 Restricted funds B8rr-Girvan Wdk Girvan Tattie Fest Ailsa Craig Centre Popup Exhibtli Heritage Walking Trail Developm11 Project Officer NCCBC Photo Comwiiion The Tourist Information Point and Craft Shop Town Action Group Digital Mdia Offic¢r Stumpy Proje¢t Dog Friend]y Campaign 1,875 6.342 2.501 (2.082) {4.431) (1.476) 11.138) (10.502) (3331 (207) 1.911 1,025 (1,1381 17J84 13331 27,886 2,415 130 (1,951> (44) {3,623) (725) 274 464 86 (3,623) {425) 274 300 41.449 TOTAL FUNDS 28 68 RELATED PARTY DISCLOSURES There ere no related party tsDsactions forth¢ y¢or ended 31 December 2024. Ptge 15