REGISTERED COMPANY NUMBER: SC187732 (Scotland)

REGISTERED CHARITY NUMBER: SC028140

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

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

Notes to the Financial Statements

10

to

15

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 2026. 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

2025/26 has been another successful year for Castle Douglas Community IT Centre. Our mission remains focused on helping people gain the digital skills, confidence and access they need to participate fully in modern life. Through personalised support, training opportunities and the provision of refurbished digital devices, we continue to address digital exclusion across Dumfries and Galloway.

Demand for our services remains high as individuals increasingly rely on digital technology to access essential services, employment opportunities and social connections.

ACHIEVEMENTS AND PERFORMANCE

Digital Inclusion and Community Support

One-One sessions

Thanks to the generous support of our funders, our face-to-face sessions help people overcome digital exclusion every day. By building digital skills, confidence and access, we are working for a future where everyone can participate, connect and thrive in an increasingly digital world.

During the year, we delivered 1,000 one-to-one support sessions, averaging 25 appointments each week.

Our one-to-one support service helped people to:

o Access Universal Credit and other benefits online.

o Apply for financial and social support.

o Participate in NHS video appointments.

o Complete online forms and applications.

o Resolve issues with utility providers and service accounts.

o Develop digital skills and confidence.

o Troubleshoot devices, software and online accounts.

o Create CVs and apply for employment opportunities.

Device Refurbishment Project

Our device refurbishment programme remains a key part of our work to reduce digital exclusion. Supported by funding from The Holywood Trust and Dumfries and Galloway Council's Tackling Poverty and Inequalities Fund, the project refurbishes donated digital devices and distributes them free of charge to individuals and community organisations who need them most. Those we cannot refurbish are responsibly decommissioned and recycled.

During 2025/26:

o 100 devices were received and processed.

o 81 devices were refurbished and redistributed.

o 19 devices were recycled through approved disposal routes.

Since the project began in April 2021:

o 792 donated devices have been processed.

o 533 devices (67%) have been successfully refurbished and redistributed.

o 259 devices (33%) have been responsibly decommissioned and recycled.

The project continues to benefit from strong partnerships across the region, including schools, youth organisations, community groups, local charities, NHS Public Health Improvement teams, Skills Development Scotland, employability services and social work departments.

These partnerships help ensure that devices and support reach those who face the greatest barriers to digital inclusion.

Community Outreach

In partnership with Kirkcudbright Development Trust we delivered 48hrs outreach sessions at The Johnstone School in Kirkcudbright providing help to those struggling to use technology. The sessions have been very well received and we hope to build on this success by making them a regular feature of our offerings.

In addition, we continued to deliver monthly digital skills sessions for a small number of adults with additional support needs. These sessions provide not only practical digital skills but also valuable opportunities for social interaction, confidence building and improved wellbeing.

Digital Art and Wellbeing

Funding from the Scottish Government's Mental Health and Wellbeing Fund, administered through Third Sector Dumfries and Galloway, enabled us to continue our popular digital art programme.

The programme provides participants with opportunities to:

o Learn how to create digital artwork using iPads.

o Develop creative and technical skills.

o Meet and learn alongside others in a supportive environment.

o Improve confidence and wellbeing through creative activity.

As digital technology continues to play an increasingly important role in everyday life, we remain committed to ensuring that vulnerable and disadvantaged people have access to the equipment, skills and support they need to participate fully in society.

Participant feedback has been overwhelmingly positive, with many reporting improvements in mental wellbeing, confidence and social connection.

Supporting Young People

Supporting young people to develop skills and gain work experience remains an important aspect of the Centre's activities.

During the year we:

o Provided two paid placements funded by The Holywood Trust.

o Offered work experience opportunities to a local secondary school student.

o Enabled participants to contribute to device refurbishment activities and digital support services.

Feedback from participants highlighted increased confidence, improved technical skills and valuable workplace experience that will support their future careers.

FINANCIAL REVIEW

Principal funding sources

The charity's work during the year was supported by grants from:

o The Holywood Trust.

o The Batchworth Trust.

o Dumfries and Galloway Council (Stewartry Area Committee).

o Third Sector Dumfries and Galloway.

o The Robertson Trust.

o NHS Dumfries and Galloway Endowment Fund

o The Foyle Foundation.

In addition, we received voluntary donations from service users and supporters.

Reserves policy

The charity recorded a net surplus of £36,710 during the year, increasing total funds to £97,558 at 31 March 2026.

These funds comprise:

o £61,443 unrestricted funds.

o £36,115 restricted funds.

Included within unrestricted funds is a designated contingency reserve of £35,191 established to provide protection against future contractual commitments, staffing liabilities and unforeseen circumstances.

The Board reviews reserves regularly to ensure the charity remains financially resilient and able to respond to changing circumstances. The target minimum reserve level of £34,958 was achieved during the year.

While the charity's financial position has strengthened, continued grant funding remains essential to sustaining and developing our services.

Going concern

The Trustees have reviewed the charity's financial position, reserves and future funding prospects. They are satisfied that the charity remains a going concern and that there are no material uncertainties which would affect its ability to continue operating for the foreseeable future.

FUTURE PLANS

During the year, the charity worked with Sleeping Giants, supported by The Holywood Trust, to develop a new Strategic Plan and establish a clear vision for the future.

Our priorities for the coming year include:

o Maintain and strengthen our existing digital inclusion services through additional staffing at our Castle Douglas centre.

o Expand opportunities for digital learning and skills development across our communities.

o Create additional paid placements and work experience opportunities for young people, increasing employability support for local people.

o Develop new partnerships and funding opportunities to support future growth.

o Identify and secure new sources of donated IT equipment to support our refurbishment and reuse programme.

o Develop our Strategic Plan

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.

Castle Douglas Community IT Centre is a charitable company limited by guarantee. It was incorporated on 17 July 1998 and registered as a charity on 17 July 1998. The charity is governed by its Articles of Association and operates in accordance with its charitable objectives.

Recruitment and appointment of new trustees

The Directors of the company are also Charity Trustees for the purposes of charity law. Trustees are elected to serve a three-year term and may stand for re-election at the Annual General Meeting.

Additional trustees joined the Board in 2025, broadening representation across our community and bringing a wider range of skills and perspectives.

Organisational structure

The Board of Trustees is responsible for strategic direction, governance, financial oversight and risk management. Alongside its governance responsibilities, the Board has provided practical support to the team, sharing its expertise to help strengthen the delivery of the charity's objectives.

The Board normally meets every two months and receives regular financial and operational reports.

Responsibility for day-to-day management is led to the Centre Manager, supported by the IT Trainer and Refurbishment Specialist.

Induction and training of new trustees

New trustees are PVG checked and receive an induction programme covering the work of the charity, trustee responsibilities, governance arrangements and strategic priorities. Trustees also undertake training where appropriate.

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)

Ms A Junnier

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 (resigned 7/5/25)

H Conn (appointed 8/8/25)

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

Independent Examiner

Bell Ogilvy

Chartered Accountants

36 King Street

Castle Douglas

Dumfries & Galloway

DG7 1AF

Bankers

Bank of Scotland

91 High Street

DUMFRIES

DG1 2BN

Approved by order of the board of trustees on 22 July 2026 and signed on its behalf by:

Ms A Junnier - Trustee

I report on the accounts for the year ended 31 March 2026 set out on pages eight to fifteen.

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

22 July 2026

2026

2025

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

35,000

67,677

102,677

90,882

Charitable activities

Charitable Activity

18,492

-

18,492

13,019

Investment income

2

694

-

694

775

Total

54,186

67,677

121,863

104,676

EXPENDITURE ON

Charitable activities

Charitable Activity

36,954

48,199

85,153

98,391

NET INCOME

17,232

19,478

36,710

6,285

Transfers between funds

8

1,000

(1,000

)

-

-

Net movement in funds

18,232

18,478

36,710

6,285

RECONCILIATION OF FUNDS

Total funds brought forward

44,210

16,638

60,848

54,563

TOTAL FUNDS CARRIED FORWARD

62,442

35,116

97,558

60,848

2026

2025

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

CURRENT ASSETS

Cash at bank and in hand

64,252

35,666

99,918

62,470

CREDITORS

Amounts falling due within one year

7

(1,810

)

(550

)

(2,360

)

(1,622

)

NET CURRENT ASSETS

62,442

35,116

97,558

60,848

TOTAL ASSETS LESS CURRENT LIABILITIES

62,442

35,116

97,558

60,848

NET ASSETS

62,442

35,116

97,558

60,848

FUNDS

8

Unrestricted funds

62,442

44,210

Restricted funds

35,116

16,638

TOTAL FUNDS

97,558

60,848

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 22 July 2026 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.

The accounts have been prepared on the going concern basis.

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

2026

2025

£

£

Deposit account interest

694

775

3.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2026 nor for the year ended 31 March 2025.

TRUSTEES' EXPENSES

There were no trustees' expenses paid for the year ended 31 March 2026 nor for the year ended 31 March 2025.

4.	STAFF COSTS

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

2026

2025

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

28,851

62,031

90,882

Charitable activities

Charitable Activity

13,019

-

13,019

Investment income

773

2

775

Total

42,643

62,033

104,676

EXPENDITURE ON

Charitable activities

Charitable Activity

41,440

56,951

98,391

NET INCOME

1,203

5,082

6,285

RECONCILIATION OF FUNDS

Total funds brought forward

43,007

11,556

54,563

TOTAL FUNDS CARRIED FORWARD

44,210

16,638

60,848

6.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2025 and 31 March 2026

7,126

DEPRECIATION

At 1 April 2025 and 31 March 2026

7,126

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

7.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

557

57

Social security and other taxes

483

401

Accrued expenses

1,320

1,164

2,360

1,622

8.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1.4.25

in funds

funds

31.3.26

£

£

£

£

Unrestricted funds

General fund

9,714

16,537

1,000

27,251

Exit Fund

34,496

695

-

35,191

44,210

17,232

1,000

62,442

Restricted funds

Refurbishment Fund

5,280

(1,223

)

1,748

5,805

Mental Health & Wellbeing Fund

11,358

(356

)

(2,748

)

8,254

Digital Health & Wellbeing Support

-

3,108

-

3,108

Employability and safeguarding lead

-

17,949

-

17,949

16,638

19,478

(1,000

)

35,116

TOTAL FUNDS

60,848

36,710

-

97,558

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

53,491

(36,954

)

16,537

Exit Fund

695

-

695

54,186

(36,954

)

17,232

Restricted funds

Refurbishment Fund

28,090

(29,313

)

(1,223

)

Mental Health & Wellbeing Fund

7,366

(7,722

)

(356

)

Digital Health & Wellbeing Support

4,950

(1,842

)

3,108

Employability and safeguarding lead

27,271

(9,322

)

17,949

67,677

(48,199

)

19,478

TOTAL FUNDS

121,863

(85,153

)

36,710

Comparatives for 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

Comparative 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

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.

Employability and Safeguarding Lead

Funding towards the position of an employability and safeguarding lead. This post has not yet been filled but is being covered in the interim by an existing employee.

Digital Health & Wellbeing Support

Funding towards the provision of targeted one-to-one and small-group digital skills support that directly improve health and wellbeing outcomes for vulnerable people across Dumfries & Galloway.

9.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2026.