Company registration number SC492185 (Scotland)
ANNANDALE & NITHSDALE COMMUNITY BENEFIT COMPANY
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
ANNANDALE & NITHSDALE COMMUNITY BENEFIT COMPANY
LEGAL AND ADMINISTRATIVE INFORMATION
Directors
Mr D M Booth
Mrs A M Stilgoe
Ms F Bruno
Mr W O'Neill
Mr R J Watson
Ms L Corrway
Ms H E Haggart
(Appointed 23 January 2025)
Mr I A H White
(Appointed 23 January 2025)
Company number
SC492185
Registered office
26 High Street
Annan
Dumfriesshire
DG12 6AJ
Accountants
Saint & Co
26 High Street
Annan
Dumfries & Galloway
DG12 6AJ
ANNANDALE & NITHSDALE COMMUNITY BENEFIT COMPANY
CONTENTS
Page
Director's report
1 - 3
Accountants' report
4
Statement of financial activities
5
Statement of financial position
6
Notes to the financial statements
7 - 19
ANNANDALE & NITHSDALE COMMUNITY BENEFIT COMPANY
DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

The directors present their annual report and financial statements for the year ended 31 March 2025.

The directors 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

The company aims to support the development and regeneration of forty-two communities, defined by Community Council boundaries, in Annandale, Eskdale & Nithsdale, Dumfries & Galloway. It does so through the receipt and distribution of community benefit funds, arising from ScottishPower Renewables' Harestanes wind farm.

The company has a wide range of charitable objects, which underpin its approach to distribution of funds via grant-making processes. Any group in the area of benefit that meets the criteria is eligible to apply.

Achievements and performance

This annual report and accounts, will be presented at the 2025 annual general meeting.

ANCBC was registered as a company in November 2014. The primary income continues to be provided by ScottishPower Renewables. During the year, £449,647 was received for onward distribution to local groups.

Directors are volunteers and recognised from the outset the company would require paid, professional support, particularly with grant-making activity. Foundation Scotland, which is a national grant making charity, was appointed to provide this service in February 2015 and ANCBC enjoy a continuing positive relationship with them.

ACTIVITIES

Local Grants

ANCBC continued to distribute the Local Grant Scheme. The Local Grant Scheme is administered by Foundation Scotland and sees grants of up to £4,000 being paid directly to community councils, from which they can develop their own projects or make onward grants to groups within their communities. Grants are distributed annually every autumn. Where a community council has spent the full £4,000 in the previous year, it is awarded another £4,000. Where it has spent less than £4,000, it will be awarded the amount that spent, to bring your total back up to £4,000. Details shown in note 17.

Open Main Grants

Between April 2024 and March 2025, ANCBC made a further 44 awards through open grant making. Of these, 12 were between £500 and £2,000 and 15 were between £2,001 and £5,000 and 17 were between £5,001 and £20,000.

The largest grants, of around £20,000, were awarded to six organisations:

- Annandale Community Transport Services, to contribute to the cost of a new 16-seater minibus with wheelchair capacity to continue to serve the residents and community organisations in Annandale with an accessible transport service.

- The Royal Air Forces Association, towards the replacement of end of life heating and hot water systems with new infrared DIR heaters and a phase change thermal battery system to provide hot water, and increase effectiveness and efficiency as part of a wider refurbishment.

- DG Voice, to fund the salary for a new, fixed-term Annandale Community Engagement Worker who will be the main point of contact and voice for disabled individuals in the community, assisting with the facilitation of activities and poverty fund administration.

- Dumfries YMCA SCIO, to fund food, a youth worker's salary for one worker, and core costs for weekly youth work sessions which will provide food for disadvantaged young people at sessions, and teach youths essential food skills and knowledge.

- Moffat Town Hall Redevelopment Trust, to contribute towards the costs of their library refurbishment, allowing the organisation to use it as a community space.

- South West of Scotland Piping & Drumming Academy, to contribute towards the tuition of Highland bagpipes and Pipe Band drumming to pupils from P4/5 to S6 in schools in the Fund's area of benefit in Dumfries and Galloway.

ANNANDALE & NITHSDALE COMMUNITY BENEFIT COMPANY
DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -

Youth Involvement Project

Directors piloted a Participatory Budgeting Project with the pupil voice group and staff from the Wallace Academy. ANCBC awarded £5,000 for the democratic process in which pupils decide directly how to spend a budget part on projects that pupils voted were important to them. The pilot began with pupils being invited to submit ideas that were then voted on, by all pupils. With £2,500 being awarded for picnic benches, £1,000 for the school show, £500 for playground equipment and £1,000 for trees. It was noted that the young people were ably identifying learning outcomes around increased awareness of how much things cost, developing project ideas, finding ways to present the ideas, enjoying problem solving. The impact they reported was feeling more involved and connected to the use of funds.

Film and Photography

ANCBC has long been dedicated to supporting impactful projects across our communities. To celebrate and document the incredible outcomes of this work, this year ANCBC collaborated with a production company to create a series of films and photographs. These visual pieces highlight the stories of various initiatives that have benefited from ANCBC funding, showcasing the tangible differences being made in the region.

The decision to commission a production company was intentional, supporting creative talent while ensuring the stories were captured with a sense of authenticity and connection. The result is a vibrant collection of visual narratives that underscore the breadth of ANCBC’s funding impact. From grassroots community efforts to larger-scale projects, the films and photographs bring these initiatives to life, allowing us to see the dedication and passion of the people behind them. These visuals will serve not only as a testament to ANCBC’s achievements but also as a resource for sharing the impact of community-focused funding with a wider audience. They offer an engaging way to connect with stakeholders, inspire future applicants, and celebrate the collaborative efforts that drive positive change in Annandale and Nithsdale. The project is a reminder of the importance of storytelling in showcasing the value of our work and is a powerful reflection of what we can achieve together.

Financial review and Reserves Policy

As at 31st March 2025 total funds amounted to £101,681. The aim of the company is to maintain reserves sufficient to meet its future obligations.

Structure, governance and management

Governing Document

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

The directors who served during the year and up to the date of signature of the financial statements were:

Mr D M Booth
Mr R H Gladstone
(Resigned 23 January 2025)
Mrs A M Stilgoe
Ms F Bruno
Mr D J McKie
(Resigned 16 May 2024)
Mr W O'Neill
Mr H Taylor
(Resigned 23 January 2025)
Mr R J Watson
Ms L Corrway
Ms H E Haggart
(Appointed 23 January 2025)
Mr I A H White
(Appointed 23 January 2025)

Recruitment and appointment of new directors

The company members elect the directors, who are directors for the purposes of company law. Directors meet approximately quarterly to the set the direction of the company and address strategic issues.

ANNANDALE & NITHSDALE COMMUNITY BENEFIT COMPANY
DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -

Induction and training of new directors

New directors undergo an appropriate induction programme to brief them on their obligations under company law and the financial performance of the company. In addition, they receive induction into grant making policies and processes, including management of any conflicts of interest that may arise.

Risk management

The directors have a duty to identify and review the risks to which the company is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The directors review the financial risks to which the company is exposed regularly and at least annually.

The director's r eport was approved by the Board of Directors.

Mr D M Booth
Director
29 October 2025
ANNANDALE & NITHSDALE COMMUNITY BENEFIT COMPANY
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ANNANDALE & NITHSDALE COMMUNITY BENEFIT COMPANY FOR THE YEAR ENDED 31 MARCH 2025
- 4 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Annandale & Nithsdale Community Benefit Company for the year ended 31 March 2025, which comprise the statement of financial activities and the related notes from the accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made to the directors, as a body, in accordance with the terms of our engagement letter dated 28 October 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Annandale & Nithsdale Community Benefit Company and state those matters that we have agreed to state to the directors, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Annandale & Nithsdale Community Benefit Company and the directors as a body, for our work or for this report.

It is your duty to ensure that Annandale & Nithsdale Community Benefit Company has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and deficit of Annandale & Nithsdale Community Benefit Company. You consider that Annandale & Nithsdale Community Benefit Company is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Annandale & Nithsdale Community Benefit Company. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Saint & Co
Chartered Accountants
26 High Street
Annan
Dumfries & Galloway
DG12 6AJ
3 November 2025
ANNANDALE & NITHSDALE COMMUNITY BENEFIT COMPANY
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
-
449,647
449,647
-
422,365
422,365
Investments
4
54
-
54
151
-
151
Total income
54
449,647
449,701
151
422,365
422,516
Expenditure on:
Raising funds
5
-
27,445
27,445
29
31,344
31,373
Charitable activities
Foundation Scotland
6
-
340,051
340,051
-
374,959
374,959
Community Council
6
-
100,000
100,000
-
100,000
100,000
MB Award
6
-
740
740
-
680
680
Governance costs
6
-
1,194
1,194
-
1,194
1,194
Total charitable expenditure
-
441,985
441,985
-
476,833
476,833
Total expenditure
-
469,430
469,430
29
508,177
508,206
Net income/(expenditure) and movement in funds
54
(19,783)
(19,729)
122
(85,812)
(85,690)
Reconciliation of funds:
Fund balances at 1 April 2024
1,692
119,718
121,410
1,570
205,530
207,100
Fund balances at 31 March 2025
1,746
99,935
101,681
1,692
119,718
121,410

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

ANNANDALE & NITHSDALE COMMUNITY BENEFIT COMPANY
STATEMENT OF FINANCIAL POSITION
AS AT
31 MARCH 2025
31 March 2025
- 6 -
2025
2024
Notes
£
£
£
£
Current assets
Cash at bank and in hand
155,101
147,576
Creditors: amounts falling due within one year
11
(53,420)
(26,166)
Net current assets
101,681
121,410
The funds of the company
Restricted income funds
12
99,935
119,718
Unrestricted funds
13
1,746
1,692
101,681
121,410

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the directors on 29 October 2025
Mr D M Booth
Director
Company registration number SC492185 (Scotland)
ANNANDALE & NITHSDALE COMMUNITY BENEFIT COMPANY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
1
Accounting policies
Charity information

Annandale & Nithsdale Community Benefit Company is a private company limited by guarantee incorporated in Scotland. The registered office is 26 High Street, Annan, Dumfriesshire, DG12 6AJ.

1.1
Accounting convention

The financial statements of the 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.

1.2
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

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

Restricted funds can only be used for particular restricted purposes within the objects of the company. 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.

1.4
Income

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

1.5
Expenditure

Liabilities are cognised as expenditure as soon as there is a legal or constructive obligation committing the company 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 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.

Grants offered subject to conditions which have not been met at the year end dated are noted as a commitment but not accrued as expenditure.

1.6
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

ANNANDALE & NITHSDALE COMMUNITY BENEFIT COMPANY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 8 -
Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

2
Critical accounting estimates and judgements

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from donations and legacies
Restricted
Restricted
funds
funds
2025
2024
£
£
Grants
449,647
422,365
4
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Other income
54
151
ANNANDALE & NITHSDALE COMMUNITY BENEFIT COMPANY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 9 -
5

R aising funds

Restricted
Unrestricted
Restricted
Total
funds
funds
funds
2025
2024
2024
2024
£
£
£
£
Fundraising and publicity

Sundries

35
-
146
146
Website costs
-
-
125
125
Postage and stationery
-
-
21
21
Foundation Scotland Fees
27,254
-
25,978
25,978
Fundraising and publicity
27,289
-
26,270
26,270
Trading costs

Hall fees

-
-
50
50
Photography & videography services
-
-
4,000
4,000

Corporation tax payable

-
29
-
29
Bank charges and Insurance
156
-
1,024
1,024
Trading costs
156
29
5,074
5,103
27,445
29
31,344
31,373
6
Expenditure on charitable activities
Foundation Scotland
Community Council
MB Award
Governance costs
Total
2025
2025
2025
2025
2025
£
£
£
£
£
Direct costs
Grant funding of activities (see note 7)
340,051
100,000
740
-
440,791
Share of support and governance costs (see note 8)
Governance
-
-
-
1,194
1,194
340,051
100,000
740
1,194
441,985
Analysis by fund
Restricted funds
340,051
100,000
740
1,194
441,985
ANNANDALE & NITHSDALE COMMUNITY BENEFIT COMPANY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
6
Expenditure on charitable activities
(Continued)
- 10 -
Previous year:
Foundation Scotland
Community Council
MB Award
Governance costs
Total
2024
2024
2024
2024
2024
£
£
£
£
£
Direct costs
Grant funding of activities (see note 7)
374,959
100,000
680
-
475,639
Share of support and governance costs (see note 8)
Governance
-
-
-
1,194
1,194
374,959
100,000
680
1,194
476,833
Analysis by fund
Restricted funds
374,959
100,000
680
1,194
476,833
ANNANDALE & NITHSDALE COMMUNITY BENEFIT COMPANY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 11 -
7
Grants payable

Foundation Scotland

Community Council

MB Award

Total
2025

Foundation Scotland

Community Council

MB Award

Total
2024
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
£
£
Grants to institutions:
Active Sports For All
-
-
-
-
2,000
-
-
2,000
Ae Bike Association
2,000
-
-
2,000
-
-
-
-
Annandale Community Transport Services
20,000
-
-
20,000
-
-
-
-
Arthur Trail Association
-
-
-
-
15,000
-
-
15,000
Auldgirth Village Hall
2,000
-
-
2,000
-
-
-
-
Back Onside
-
-
-
-
2,000
-
-
2,000
Bunbury Banter CIC
15,960
-
-
15,960
-
-
-
Cairn Chorus
1,541
-
-
1,541
-
-
-
-
Carrutherstown Primary Parent Council
2,000
-
-
2,000
-
-
-
-
Dalton Village and Community Hall
2,000
-
-
2,000
-
-
-
-
Deep Green Space
-
-
-
-
6,859
-
-
6,859
DG Voice
20,000
-
-
20,000
-
-
-
-
Discover Kirkmahoe
2,000
-
-
2,000
-
-
-
-
Doughlicious DG
1,848
-
-
1,848
-
-
-
-
Dumfries & Galloway Hard of Hearing Group
-
-
-
-
10,000
-
-
10,000
Dumfries & Galloway Burns Association
-
-
-
-
1,000
-
-
1,000
Dumfries & Galloway Over 50s Group
-
-
-
-
2,000
-
-
2,000
Dumfries Amateur Swimming Club
2,664
-
-
2,664
-
-
-
-
Dumfries Get Together
-
-
-
-
4,250
-
-
4,250
Dumfries High School Parent Council
4,740
-
-
4,740
-
-
-
-
Dumfries Pipe Band
3,098
-
-
3,098
-
-
-
-
Dumfries YMCA SCIO
20,000
-
-
20,000
-
-
-
-
Dunscore Play Park Project
-
-
-
-
20,000
-
-
20,000
ANNANDALE & NITHSDALE COMMUNITY BENEFIT COMPANY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
7
Grants payable

Foundation Scotland

Community Council

MB Award

Total
2025

Foundation Scotland

Community Council

MB Award

Total
2024
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
£
£
(Continued)
- 12 -
Early Years Scotland
17,012
-
-
17,012
12,460
-
-
12,460
Electric Theatre Workshop Ltd
-
-
-
-
19,400
-
-
19,400
Galloway Fisheries Trust
2,933
-
-
2,933
-
-
-
-
Glencairn and Tynron Horticultural Society
2,125
-
-
2,125
4,000
-
-
4,000
Guild of Players
3,288
-
-
3,288
-
-
-
-
Heathhall Community Centre Committee
4,663
-
-
4,663
4,000
-
-
4,000
Inspired Community Enterprise Ltd
-
-
-
-
20,000
-
-
20,000
Johnstonebridge Centre and Community Development Trust Ltd
19,000
-
-
19,000
-
-
-
-
Kirkmahoe Community Council
-
-
-
-
4,000
-
-
4,000
Kirkmichael Community Council
-
-
-
-
4,000
-
-
4,000
Kirkmichael Hall Community Group
-
-
-
-
14,780
-
-
14,780
KPT Development Trust
-
-
-
-
20,000
-
-
20,000
Learners Together
-
-
-
-
2,000
-
-
2,000
LIFT D&G
8,750
-
-
8,750
-
-
-
-
Lockerbie Christmas Lights
-
-
-
-
10,000
-
-
10,000
Lockerbie Ice Rink SCIO
-
-
-
-
19,740
-
-
19,740
Lower Nithsdale Young Farmers Club
3,000
-
-
3,000
-
-
-
-
Marchmount Bowling Club
-
-
-
-
5,800
-
-
5,800
Massive Outpouring of Love
10,000
-
-
10,000
-
-
-
-
Maxwelltown Bowling Club
5,377
-
-
5,377
-
-
-
-
Moffat & District Men's Shed
10,000
-
-
10,000
-
-
-
-
Moffat Astronomy Club
1,950
-
-
1,950
-
-
-
-
Moffat Farmers and Producers Market
-
-
-
-
5,000
-
-
5,000
Moffat Rugby Football Club
-
-
-
-
6,000
-
-
6,000
ANNANDALE & NITHSDALE COMMUNITY BENEFIT COMPANY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
7
Grants payable

Foundation Scotland

Community Council

MB Award

Total
2025

Foundation Scotland

Community Council

MB Award

Total
2024
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
£
£
(Continued)
- 13 -
Moffat Show Society
-
-
-
-
2,000
-
-
2,000
Moffat Town Hall Redevelopment Trust
20,000
-
-
20,000
-
-
-
-
Moniaive Michaelmass Bluegrass Festival
-
-
-
-
1,500
-
-
1,500
Moniaive Playcare
2,000
-
-
2,000
-
-
-
-
Morton Thistle Juniors AFC
5,000
-
-
5,000
-
-
-
-
Nethermill Primary School Parent Council
3,600
-
-
3,600
5,011
-
-
5,011
Nith Inshore Rescue
-
-
-
-
19,734
-
-
19,734
Nith Valley LEAF Trust
-
-
-
-
20,000
-
-
20,000
Parents Inclusion Network
-
-
-
-
20,000
-
-
20,000
Penpont Community Council
18,250
18,250
-
-
-
-
Peter Pan Moat Brae Trust
-
-
-
-
2,000
-
-
2,000
Propagate (Scotland) Ltd
12,000
12,000
-
-
-
-
Proudfoot Indoor Sports and Social Club
-
-
-
-
10,000
-
-
10,000
RAW Restoring Annan's Water
-
-
-
-
2,000
-
-
2,000
Robert Burns Ellisland Trust
4,000
-
-
4,000
-
-
-
-
Solway Sk8ing Club
1,970
-
-
1,970
11,418
-
-
11,418
South of Scotland Tennis Championship
842
-
-
842
-
-
-
-
South West of Scotland Piping & Drumming Academy
20,000
-
-
20,000
-
-
-
-
South West Recovery Cafe SCIO
4,605
-
-
4,605
-
-
-
-
St. Mungo Bowling Club
-
-
-
-
15,000
-
-
15,000
Stove Network Limited
10,000
-
-
10,000
-
-
-
-
The Food Train Ltd
15,000
-
-
15,000
-
-
-
-
The Royal Air Forces Association
20,000
20,000
-
-
-
-
The Royal Burgh of Lochmaben and District CC
3,000
-
-
3,000
12,370
-
-
12,370
The Southern Uplands Partnership
5,000
-
-
5,000
-
-
-
-
ANNANDALE & NITHSDALE COMMUNITY BENEFIT COMPANY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
7
Grants payable

Foundation Scotland

Community Council

MB Award

Total
2025

Foundation Scotland

Community Council

MB Award

Total
2024
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
£
£
(Continued)
- 14 -
The Springboard Charity
-
-
-
-
17,000
-
-
17,000
Torthorwald Community Council
-
-
-
-
500
-
-
500
Torthorwald Hall Association
5,000
-
-
5,000
-
-
-
-
Tundergarth Kirks Trust
-
-
-
-
20,000
-
-
20,000
Upper Annandale Parish Church
1,834
-
-
1,834
-
-
-
-
VisitMoffat
-
-
-
-
5,000
-
-
5,000
Ae
-
4,000
-
4,000
-
4,000
-
4,000
Auldgirth & District
-
-
-
-
-
4,000
-
4,000
Closeburn
-
4,000
-
4,000
-
4,000
-
4,000
Dunscore
-
4,000
-
4,000
-
4,000
-
4,000
Eskdalemuir
-
4,000
-
4,000
-
4,000
-
4,000
Glencairn
-
4,000
-
4,000
-
4,000
-
4,000
Heathhall
-
4,000
-
4,000
-
4,000
-
4,000
Irongray
-
4,000
-
4,000
-
4,000
-
4,000
Keir
-
4,000
-
4,000
-
4,000
-
4,000
Kingholm Quay
-
4,000
-
4,000
-
4,000
-
4,000
Kirkmahoe
-
4,000
-
4,000
-
-
-
-
Kirkpatrick-Juxta
-
4,000
-
4,000
-
4,000
-
4,000
Lockerbie & District
-
4,000
-
4,000
-
4,000
-
4,000
Loreburn
-
4,000
-
4,000
-
4,000
-
4,000
Moffat & District
-
4,000
-
4,000
-
4,000
-
4,000
North Milk
-
4,000
-
4,000
-
4,000
-
4,000
Penpont
-
4,000
-
4,000
-
4,000
-
4,000
Royal Borough of Lochmaben & District
-
4,000
-
4,000
-
4,000
-
4,000
Royal Four Towns
-
4,000
-
4,000
-
4,000
-
4,000
ANNANDALE & NITHSDALE COMMUNITY BENEFIT COMPANY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
7
Grants payable

Foundation Scotland

Community Council

MB Award

Total
2025

Foundation Scotland

Community Council

MB Award

Total
2024
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
£
£
(Continued)
- 15 -
Templand
-
4,000
-
4,000
-
4,000
-
4,000
Terregles
-
4,000
-
4,000
-
4,000
-
4,000
Thornhill
-
4,000
-
4,000
-
4,000
-
4,000
Tinwald Parish
-
4,000
-
4,000
-
4,000
-
4,000
Torthorwald
-
4,000
-
4,000
-
4,000
-
4,000
Tynron
-
4,000
-
4,000
-
4,000
-
4,000
Wamphray
-
4,000
-
4,000
-
4,000
-
4,000
Moffat Academy
-
-
-
-
-
680
680
Other
-
(2,863)
(2,863)
Total
340,051
100,000
-
440,051
374,959
100,000
680
476,502
-
ANNANDALE & NITHSDALE COMMUNITY BENEFIT COMPANY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 16 -
8
Support costs allocated to activities
2025
2024
£
£
Governance costs
1,194
1,194
Analysed between:
Governance costs
1,194
1,194
9
Directors
None of the directors (or any persons connected with them) received any remuneration or benefits from the company during the year.
10
Taxation

The charity is exempt from tax ation on its activities because all its income is applied for charitable purposes.

11
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax payable
47
47
Accruals and deferred income
53,373
26,119
53,420
26,166
12
Restricted funds

The restricted funds of the charity compri se the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be use d.

At 1 April 2024
Incoming resources
Resources expended
At 31 March 2025
£
£
£
£
119,718
449,647
(469,430)
99,935
Previous year:
At 1 April 2023
Incoming resources
Resources expended
At 31 March 2024
£
£
£
£
205,530
422,365
(508,177)
119,718
ANNANDALE & NITHSDALE COMMUNITY BENEFIT COMPANY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 17 -
13
Unrestricted funds

The unrestricted funds of the charity compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2024
Incoming resources
Resources expended
At 31 March 2025
£
£
£
£
General funds
1,692
54
-
1,746
Previous year:
At 1 April 2023
Incoming resources
Resources expended
At 31 March 2024
£
£
£
£
General funds
1,570
151
(29)
1,692
14
Analysis of net assets between funds
Unrestricted funds

Scottish Power Community Funding

Total
Unrestricted funds

Scottish Power Community Funding

Total
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Fund balances at 31 March 2025 are represented by:
Current assets/(liabilities)
1,250
100,431
101,681
1,692
119,718
121,410
1,250
100,431
101,681
1,692
119,718
121,410
15
ScottishPower Community Funding

ScottishPower Community Funding relates to the disbursal of benefit funding received from ScottishPower Renewables in relation to Harestanes wind farm. The funding is distributed to Community Councils in Annandale and Nithsdale and other community organisations who make applications for funding. The company is allowed to use part of the funding to cover administration costs.

ANNANDALE & NITHSDALE COMMUNITY BENEFIT COMPANY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 18 -
16
Related party transactions

The following directors were committee members or directors of organisations which received funding during the year. All transactions were carried out at arms length. No director was involved in discussion or decisions on an application in which they were a related party.

D Booth | Moffat Community Council | £4,000 | (2024 - £4,000)
H E Haggart | Lockerbie & District Community Council | £4,000 | (2024 - £3,683)
R Gladstone | Kier Community Council | £4,000 | (2024 - £4,000)
R Gladstone | KPT Development Trust | £NIL | (2024 - 20,000)
D Roulston | Kirkmichael Community Council | £NIL | (2024 - £4,000)
H Taylor | Glencairn Community Council | £4,000 | (2024 - £4,000)
W O’Neill | Moffat Community Council | £4,000 | (2024 - £4,000)
R Watson | Torthorwald Community Council | £4,000 | (2024 - £4,000)

ANNANDALE & NITHSDALE COMMUNITY BENEFIT COMPANY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 19 -
17
Local Grants
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