REGISTERED CHARITY NUMBER: SC05221
RKPORTOF THE TRusfEES AND
l￿AUDITED 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 re￿lY int¢Tesling and joined just
befo￿ the I￿1 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 ti￿t
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 an￿h¢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 f￿anCIal 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 benefici￿1¢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 b￿lling 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 vibr￿t 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 pr￿￿10M 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 ￿spI￿lItY 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.fou￿sm
REPORT OF THE TRL.sfEES
FOR THE VEAR ENDED 31 DECEMBER 2024
o￿EcTIvF￿ 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 b0￿d$ ¢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￿ o￿an]sed and bos¢¢d the thinl Girvan T￿lIe 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 thr￿sh 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 b￿ame 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 wot*ing tow*ds 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.
De￿Mbers2W anew event &lded to our prfolio- a trdditional Chtistm3s Mat*¢t with a h¥isL Th¢ pU￿se of this was
to attraet visitors and locals into ihe iown so that our local bllgitlesses could benefit from the inCre￿d 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 h*1 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¢ #y￿1 and
everyone we S￿ke to ask￿ for the ¢v¢ni to be held again in 2025 . hoFfully, without the storml
Page 3

GO GIRVAN.. CoL￿MuNITy 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
d￿ld¢ 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 conw1ld￿1on'. fjnkshing projects ittht had b￿n open since 2023. completing
a fin&1 cvHluation re￿r( 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.
FIYAI*CL4L REVIEW
Princlp*l fu￿dIng sources
The charity received grarf fiujding from thc following sources during year".
Girvan Comrnunity Cowitil £500 for th¢ Bunting Proj￿1.
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 Rur*l 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 ex￿dI￿re. 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 fi￿dS in note 9 ofthese financial stat¢m¢nt5.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing docume￿1
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
Princi￿1 *ddres8
25 KnothuSh￿ Stttet
Town HO￿Se
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 ststeM￿lS in a¢¢ordan¢¢ wilh applicable
law and United King(lom Accounting Standarits Iuniled Kingdom Qenerally Accept&1 Accounting Pra¢ti¢¢).
The jaw appli￿ble 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 9￿d application of resources. including the income and ex￿ditUre. of the
ch￿ty 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 Pn￿ent.
prepqre th¢ financial statements orh the going con¢ern basis unless it is Inapp￿pAate to presume that the charity will
continue in busine
The trustee5 are ressxm5ible for k¢q)ing proFr accounting rccords which disclose with reasonable a￿U￿aGY f4t any time
the fittartcial position of the chATtty Hnd to ¢nabk them lo £llsurc that thc fill￿ClaI 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 i￿egUlar]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$te¢s are responsibl¢ for the preparation of (he accounts in xcordance with the temis of the Charities
and Truste¢ Inv¢stment IS¢otIond) Art 2￿5 and the CharitlC5 Accounts (Scotland) Regulatjons 2006 las amended). Th¢
ch&rity& trustees IxTrnsid¢r that thc audit Tequirement of Regulation lQ{l)(a) to (G} of th¢ Accounts Rc8ulation5 d0¢5 not
apply. It is my respojtsibility to examiDe the a¢counts as requwed under Section 44(IXcl of the Ad and to state whether
particu]ar matters have c(Trmeto my attention.
of the indyniknt e￿Ill￿er,$ 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$0 includes ￿nsideratIon of any unusual items or disclosures in the aecounts. and
seeking explanations from you as trusttts concerning any such matter5. The procedures undertaken do not provide all
the ¢Yidence that would be required in ￿ audil. and con%qucntly I do M)t express an a￿lIt opinion on the view given
bythe a¢Gount&
Ind¢pend•nt •XAmlMr'8 gtstsment
In eonne(tion with my examin8tion, no ￿￿tter ha$ come to my atteniion .
(l) whÈch gives rne re￿onable 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 H￿ni]￿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
ClJ*rit*blt 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
knO￿llts 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
aC￿rd￿¢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 appli￿bI¢ in the UK and Republic of Ir¢laNI (FRS 102) (efftttive l Jattuary 2019),.
Finan¢i*i R¢portill8 Standard 102 The Financial Rep)rting Standard &pplicable ill the UK Republic of
I￿land. 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
n￿rn.
Criti￿1 *¢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$ion and firture period5 if th¢ r¢vision affccts both Lxrnt and futwy periods.
Ch*D%e5 ljt *ecoundng pollcles
Thi5 is th¢ f￿$( year that accounts have been pr¢paTed on th¢ accruals basis. This had no rna*rial 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¢Ogni￿d 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 e￿1 dat¢ are ttotd a5 a cornmitment but
not acCn￿d 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 acco￿￿1108
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.
B￿1¢ 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- Con￿￿￿e￿
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 D￿ernber 2023.
Trns¢e¢s' upelk
There were no tntsiee$' expenses p￿d for the yeaT ended 31 DeCern￿ 2024 nor foT the p¢ricwJ *nd*d
31 December 2023.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL A￿1VITIEs
UnT¢striG￿lI
fiLDds
R¢slri¥i¢d
fimds
To￿1
fimds
INCOME AND ENDOWME]Y15 FROM
tknnations and leg￿1£$
31.108
31239
Ch*ri¢able #ctivitit
Grwjts reccivablc
38.260
3B260
(khertrading a￿1VitieS
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
cOm￿ratiVeS 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
Developm￿11 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