REGISTERED COMPANY NUMBER: SC187732 (Scotland)

REGISTERED CHARITY NUMBER: SC028140

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

CASTLE DOUGLAS COMMUNITY INFORMATION

TECHNOLOGY CENTRE

Page

Report of the Trustees

1

to

6

Independent Examiner's Report

7

Statement of Financial Activities

8

Balance Sheet

9

to

10

Notes to the Financial Statements

11

to

16

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Centre was established in 1996 with the following key objects:

- To address the needs of local communities by offering flexible, accessible learning in the Centre, itself; and in a variety of rural locations, through online e-learning courses and remote support where required.

- To provide access to a range of learning opportunities on offer through partner organisations.

- To work with local partners to identify the development needs of the local communities and to help meet these by the provision of training and support in IT and other related subjects .

- To encourage participation from those most disadvantaged (older people, unemployed, young adults, socially excluded groups).

- To secure financial and advisory support from a range of public and private sector sources by ensuring that the continued provision of the Centre's services offer demonstrable value for money and objectively helps others achieve their principal aims and objectives.

Volunteers

The charity receives help from volunteers, however no amount is included within the financial statements for their time in line with the SORP (FRS 102).

ACHIEVEMENTS AND PERFORMANCE

It has been another exciting year for the IT Centre. The charity's core focus continues to be the provision of community-based digital training and advice, as well as the refurbishment of donated digital devices for redistribution to individuals in need. The IT Centre delivers a unique model in Dumfries and Galloway-combining device procurement, refurbishment, training, and community development to redistribute digital equipment where it is needed most.

Based at the Community Centre in Castle Douglas, the IT Centre has delivered support and training in a variety of other venues across the region, responding to community requests and partnering to deliver services from externally funded initiatives.

Also, our excellent team has been able to offer young people IT work experience and a paid year-long placement, equipping them with both technical and workplace skills for their future careers.

Demand for our services remains consistently high, driven by the ongoing cost-of-living crisis and the growing reliance on digital technology in everyday life. Our one-to-one, face-to-face digital support appointments remain a cornerstone of our service delivery, with an average of 25 appointments provided each week. Between April 2024 and March 2025, we delivered 1,050 tailored support sessions, addressing a wide range of digital access and literacy needs. The positive feedback and appreciation we receive for our work reaffirms the importance of our mission, inspires us, and strengthens our commitment to reach even more individuals in need.

Face-to-Face Digital Support

This crucial face-to-face service continues to be supported by funding from The Batchworth Trust and these personalised sessions assisted individuals with:

Life, Social and Health Services

-Staying connected with friends and family

- Applying online for financial or social support

- Accessing and updating Universal Credit accounts

-Participating in NHS video appointments

- Completing application forms

-Resolving issues with utility providers

Using Technology

-Gaining or improving digital skills

- Troubleshooting devices and software

Employment

-Creating or updating CVs

-Conducting job searches and submitting applications

We have also seen increased demand for access to printing services, with local libraries now regularly referring individuals to our centre. In addition, we continue to run weekly digital skills sessions for a small group of adults with additional support needs. These sessions provide not only practical skills but also opportunities for social interaction and improved wellbeing.

Device Refurbishment Project

Our digital device refurbishment initiative, funded by The Holywood Trust over two years, continues to thrive. We are also grateful for ongoing support from Dumfries and Galloway Council via the Stewartry Area Committee's Tackling Poverty and Inequalities budget. We were pleased to receive additional devices from NHS Dumfries and Galloway through a pilot project.

Since the launch of this initiative in April 2021, a total of 594 devices have been processed:

-392 devices (66%) were refurbished and distributed free of charge to individuals and community organisations across the Stewartry and wider Dumfries and Galloway area

-202 devices (34%) were responsibly decommissioned and recycled

From April 2024 to March 2025 alone, 150 devices were processed, with 108 successfully refurbished and redistributed.

Project partnerships continue to grow and now include a diverse network of schools, youth organisations, community development groups, local charities, NHS public health teams, and Dumfries and Galloway Council. This collaborative approach has enhanced our reach and effectiveness, enabling us to deliver more support, share resources, and respond to the evolving needs of our communities.

Work Experience for Young People

We were particularly pleased to support a young adult in a paid placement funded by The Holywood Trust, contributing to the refurbishment work and providing 1-to-1 digital support. The project also offered valuable work experience to a local high school student. Both reported a positive and enriching experience that they felt would help them not only with work skills but with personal life skills that would help them in their future careers.

Digital Art - iPad Sessions

With additional funding from the Scottish Government's Mental Health & Wellbeing Fund (via TSDG), we were able to extend our digital art classes for another year. These sessions, held at our Castle Douglas base, teach participants how to create digital art using iPads.

Feedback has been overwhelmingly positive, with participants noting improvements in mental wellbeing, confidence, and the joy of learning new creative skills in a supportive environment.

As the cost-of-living crisis continues to affect our communities, we remain committed to supporting the most vulnerable by ensuring access to essential digital tools, services, and skills.

FINANCIAL REVIEW

Principal funding sources

The charity's principal sources of income during the year were grants from:

-The Holywood Trust

-The Batchworth Trust

-The Stewartry Area Committee (Dumfries & Galloway Council)

-Regionwide Community Fund

-Third Sector Dumfries & Galloway

In addition, some service users make voluntary donations during their 1-to-1 appointments.

Reserves policy

The charity recorded a net surplus of £6,285 for the year, bringing total funds held to £60,848, comprising:

-£16,638 in restricted funds

-£44,210 in unrestricted funds, of which £34,496 has been designated as a contingency reserve

This reserve is regularly reviewed and is based on prudent estimates of the Centre's contractual liabilities to staff, members, and funding bodies. The Centre's financial objective-to maintain a working surplus of at least £33,023-was achieved this year, though increasing staff liabilities have made this goal more challenging.

The Centre remains under-capitalised. Given the nature and scale of our market, this cannot be addressed through commercial activities alone. Therefore, securing external funding remains vital to our sustainability. Continued support from The Holywood Trust, The Batchworth Trust, Dumfries and Galloway Council, and other funders-along with the development of new funding proposals-is essential to our ongoing work.

FUTURE PLANS

We've been delighted to have been able to work with Sleeping Giants a (community-focused capacity building social enterprise) through The Holywood Trust to develop our Strategic plan and vision for the future. This has been a valuable exercise to help us plan ahead to ensure the long-term sustainability of the charity.

Looking ahead, the Centre plans to sustain and expand its current services, while continuing to provide accessible, low-cost learning opportunities using the latest technology. We have submitted funding applications to support the recruitment of an Employability Officer, aiming to offer more young people paid placements and valuable work experience opportunities which we know is very much in demand across the region.

As digital technology continues to evolve, we anticipate increasing community demand for our services. We remain committed to meeting this need and ensuring that everyone has the opportunity to participate fully in the digital world.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The IT Centre is a charitable company limited by guarantee, incorporated on 17 July 1998 and registered as a charity on 17 July 1998. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are each required to contribute an amount not exceeding £1.

Recruitment and appointment of new trustees

The directors of the company are also charity trustees for the purpose of charity law and under the company's Articles are known as Directors. Under the requirements of the Memorandum and Articles of Association the members of the Board are elected to serve for a period of three years after which they must be re-elected at the next Annual General Meeting.

The Centre aims to ensure that its Directors have a broad range of experience in the public and private sectors as well as knowledge of Information and Communication Technology. During the year to 31 March 2025 two directors have resigned. One new director was appointed. Since the end of March 2025 several longstanding and newer Board members stepped down due to personal, work or health-related commitments. We are pleased to report that a new Board is now in place. This includes younger members and reflects a broader and more inclusive representation of our local community.

Organisational structure

The Board of Directors is responsible for the strategic direction and policy of the charity as well as for monitoring it's operations. The Centre's Board of Directors meets every two months and financial activity information is monitored monthly. Members of staff attend Board meetings, and contribute fully to discussions, but have no voting rights.

Day to day operational management of the Centre has been delegated to the Centre Manager with an IT Trainer & Refurbishment Specialist providing support to learners. This maintains the level of service expected by Centre's users.

The Secretary and one other Board Member of the charity carry out annual staff appraisals and the Chairman provides regular feedback to the staff on individual performances.

Induction and training of new trustees

The Board's volunteer Directors commit considerable time in support of the Centre beyond attendance at bimonthly Board meetings. Directors have been closely and actively involved in resolving personnel issues, and in the external representation of the Centre with a number of national, as well as local, bodies and individuals.

Training will be undertaken by the Directors as necessary and, where appropriate, they will take the lead role in attending, and contributing to, conferences and working groups to which the Centre is invited.

New Board members will attend required sessions to familiarise themselves with the work of the Centre.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC187732 (Scotland)

Registered Charity number

SC028140

Registered office

The Community Centre

Cotton Street

CASTLE DOUGLAS

DG7 1AJ

Trustees

M R Fortnum Chairman (resigned 7/5/25)

B T J Jones (resigned 27/5/25)

C R Eade (resigned 23/2/25)

A G Cathro (resigned 31/1/25)

Ms A Junnier (appointed 27/1/25)

C A Brown (appointed 29/5/25)

Mrs F J M Grierson (appointed 29/5/25)

A J McCartney (appointed 5/6/25)

J E Marshall (appointed 27/9/24) (resigned 7/5/25)

H Conn (appointed 8/8/25)

Dr D A Vickers (appointed 4/8/25)

Independent Examiner

Bell Ogilvy

Chartered Accountants

36 King Street

Castle Douglas

Dumfries & Galloway

DG7 1AF

Bankers

Bank of Scotland

192 King Street

CASTLE DOUGLAS

DG7 1DB

Approved by order of the board of trustees on 24 September 2025 and signed on its behalf by:

Ms A Junnier - Trustee

I report on the accounts for the year ended 31 March 2025 set out on pages eight to sixteen.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report

My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In connection with my examination, no matter has come to my attention :

(1)	which gives me reasonable cause to believe that, in any material respect, the requirements

-	to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

-	to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

have not been met; or

(2)	to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Eilidh Harman BA (Hons) CA

The Institute of Chartered Accountants of Scotland

Bell Ogilvy

Chartered Accountants

36 King Street

Castle Douglas

Dumfries & Galloway

DG7 1AF

24 September 2025

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

28,850

62,030

90,880

65,074

Charitable activities

Charitable Activity

13,019

-

13,019

13,886

Investment income

2

774

3

777

336

Total

42,643

62,033

104,676

79,296

EXPENDITURE ON

Charitable activities

Charitable Activity

41,440

56,951

98,391

79,072

NET INCOME

1,203

5,082

6,285

224

RECONCILIATION OF FUNDS

Total funds brought forward

43,007

11,556

54,563

54,339

TOTAL FUNDS CARRIED FORWARD

44,210

16,638

60,848

54,563

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

CURRENT ASSETS

Debtors

7

-

-

-

1,280

Cash at bank and in hand

45,775

16,695

62,470

56,435

45,775

16,695

62,470

57,715

CREDITORS

Amounts falling due within one year

8

(1,565

)

(57

)

(1,622

)

(3,152

)

NET CURRENT ASSETS

44,210

16,638

60,848

54,563

TOTAL ASSETS LESS CURRENT LIABILITIES

44,210

16,638

60,848

54,563

NET ASSETS

44,210

16,638

60,848

54,563

FUNDS

9

Unrestricted funds

44,210

43,007

Restricted funds

16,638

11,556

TOTAL FUNDS

60,848

54,563

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 24 September 2025 and were signed on its behalf by:

A Junnier - Trustee

1.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

INCOME

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Government grant income is recognised in the Statement of Financial Activities on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate.

EXPENDITURE

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

The assets' residual values and useful lives are reviewed, and adjusted, if appropriate, at the end of each reporting period.

TAXATION

The charity is exempt from corporation tax on its charitable activities.

FUND ACCOUNTING

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

FINANCIAL INSTRUMENTS

Cash

Cash and cash equivalents comprise cash on hand and call deposits, and other short term high liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade Debtors

Trade debtors are amounts due from customers for the sale of goods and services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price and represent the full value of the goods and services charged to customers, including any amounts charged on for third parties.

Trade Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Accounts payable are classified as current liabilities if the company does not have conditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date they are represented as non current liabilities.

Borrowings

Interest bearing borrowings are initially recorded at fair value, net of transaction costs. Interest bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the statement of financial activities over the period of the relevant borrowing.

Provisions and contingencies

Provisions are recognised when the organisation has a present legal or constructive obligation as a result of past events; it is probable that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be estimated reliably.

2.	INVESTMENT INCOME

2025

2024

£

£

Deposit account interest

777

336

3.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

TRUSTEES' EXPENSES

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

4.	STAFF COSTS

The average monthly number of employees during the year was as follows:

2025

2024

Administration & training

3

3

No employees received emoluments in excess of £60,000.

5.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

28,200

36,874

65,074

Charitable activities

Charitable Activity

13,886

-

13,886

Investment income

312

24

336

Total

42,398

36,898

79,296

EXPENDITURE ON

Charitable activities

Charitable Activity

41,058

38,014

79,072

NET INCOME/(EXPENDITURE)

1,340

(1,116

)

224

Transfers between funds

4,510

(4,510

)

-

Net movement in funds

5,850

(5,626

)

224

RECONCILIATION OF FUNDS

Total funds brought forward

37,157

17,182

54,339

TOTAL FUNDS CARRIED FORWARD

43,007

11,556

54,563

6.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2024 and 31 March 2025

7,126

DEPRECIATION

At 1 April 2024 and 31 March 2025

7,126

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

7.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

1,280

8.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

57

967

Social security and other taxes

401

1,129

Accrued expenses

1,164

1,056

1,622

3,152

9.	MOVEMENT IN FUNDS

Net

movement

At

At 1.4.24

in funds

31.3.25

£

£

£

Unrestricted funds

General fund

9,284

430

9,714

Exit Fund

33,723

773

34,496

43,007

1,203

44,210

Restricted funds

Refurbishment Fund

5,584

(304

)

5,280

Mental Health & Wellbeing Fund

5,972

5,386

11,358

11,556

5,082

16,638

TOTAL FUNDS

54,563

6,285

60,848

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

41,870

(41,440

)

430

Exit Fund

773

-

773

42,643

(41,440

)

1,203

Restricted funds

Refurbishment Fund

55,459

(55,763

)

(304

)

Mental Health & Wellbeing Fund

6,574

(1,188

)

5,386

62,033

(56,951

)

5,082

TOTAL FUNDS

104,676

(98,391

)

6,285

Comparatives for movement in funds

Net

Transfers

movement

between

At

At 1.4.23

in funds

funds

31.3.24

£

£

£

£

Unrestricted funds

General fund

8,441

1,027

(184

)

9,284

Exit Fund

28,716

313

4,694

33,723

37,157

1,340

4,510

43,007

Restricted funds

Big Lottery Fund

242

-

(242

)

-

SAC Discretionary Fund

667

-

(667

)

-

NHS

606

-

(606

)

-

Making Memories

2,995

-

(2,995

)

-

Refurbishment Fund

2,270

3,314

-

5,584

Mental Health & Wellbeing Fund

10,402

(4,430

)

-

5,972

17,182

(1,116

)

(4,510

)

11,556

TOTAL FUNDS

54,339

224

-

54,563

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

42,085

(41,058

)

1,027

Exit Fund

313

-

313

42,398

(41,058

)

1,340

Restricted funds

Tackling Poverty

7,500

(7,500

)

-

Refurbishment Fund

17,517

(14,203

)

3,314

Mental Health & Wellbeing Fund

11,881

(16,311

)

(4,430

)

36,898

(38,014

)

(1,116

)

TOTAL FUNDS

79,296

(79,072

)

224

Purpose of General Funds

Exit Fund

Funds designated by the centre to provide for contractual liabilities to staff, members and those organisations from which it has received financial support against expectations of continued activity.

Purpose of Restricted Funds

YPI Fund

To refurbish donated devices to give to those in need.

Mental Health & Wellbeing Fund

To deliver Digital Art classes.

10.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.