REGISTERED CHARITY NUMBER: SC001459
rt of the Trustees and
Unaudited Financial Statements for the Year Ended 31 Au
ust 2024
for
Killearnan Public Hall
Mackay & Co CA
3 Fodderty Way
Dingwall
Ross-shire
IV15 9XB

Kille8rnan Public Hall
Contents of the Financial Statemenls
for the Year Ended 31 Au
Ltst 2024
Page
Report of the Trustees
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
Notes lo the Finanri81 Statements
6 to 10
Detailed Statement of FinancBI A¢tivilies
11

Killeaman Public Hall
ort of the Trustees
for the Year Ended 31 Au
ust 2024
The trustees present their report with the financial slaiemenls of the charity for the year ended
31 August 2024. The trustees have adopted the provisions of Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable to charities preparing their account5 in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) (effects've l January 20191.
OBJECTIVES AND ACTIVITIES
Objectlves and alm3
To ensure that the hall is suitsbly maintained, so that is is available for community use, as well as
for private functions.
ACHIEVEMENT AND PERFORMANCE
Following the flooding caused by burst pipes during a severe drop in temperature, in December
2023, the plumbing system was redesigned and upgraded. The work was made possible through
funding from the Communily G8neratKin Fund.
New eco•friendly heaters were installed, in the early Spring. in cOmplet￿n of the upgrading of the
electrical installations.
The painter carried out further Y￿rk in the main hall.
Groups have begun using the hall for their activities on a regular basis. inclLJding Iwo dance
lasses. a car club. the WRI and yoga dasses. The local Primary School has returned for it's PE
sessions and and has held it's first public events since the pandemic. The first was a presentation
of stories, songs and harp playing - 'Harps and mermaids, arKI the second, was their recent
Christmas Show.
The designers of the Black Isle Place Plan chose the hall as the venue lor Ihe public launch of the
plan in Febiuary. 11 was allended by residents, Press, Trustees and the MSP.
The Killearnan Community Council is now using the hall for il's meetings and il also hosted a
meeting of the Black Isle Joint Community Councils in the hall in February.
FINANCIAL REVIEW
Flnanclal posltlon
The charity re￿iVed a number of grants from the high18nd council for the feasibility Study £24,000
and the upgrade to the heaterslplumbing £10,01)O.
FUTURE PLANS
The Iruslees secured funding in 2023 for a consuliancy suNey. The company of Duncan
MacPherson and Co was selected lor the task. The group produced their plans for a major
extension in February and they were intrOdU￿d lo the public in a presentation held in the hall in
February. The Ross Shire Journal gave front page coverage lo the event.
Thè ¢onsultanls completed the final business plan in Mav. Fyt•n*iv•. fiJr)d-raising will be requirp
over the coming years to finance the extension projec
s liasing with
Community council) in plannin
a series of even15 to publicise Ihe hall as the local
ENcrgency Hub and to raise funds
f the Coastguard designed Ihe emergency plan on
behalf of the community council an
Il wias submilled lo the Highland Council in August 2022.
Page 1

Killearnan Public Hall
Re
ort of the Trustees
for the Year Ended 31 Au
ust 2024
STRUCTURE. GOVERNANCE AND MANAGEMENT
Govarnlng document
The charity is controlled by rts goveming d￿rnent. a deed of trust and constitutes an
unincorporated charity.
Recruitment and a
Th
Killearnan P
replaced by
applications.
ointment of new Trustees
as resigned her posilion Sin￿ Ihe decision of the Church of Scolland lo sell
ssilated her re-allocation to a post in Inverness. She has been
Craigrory. who was already assisting the trustees in their funding
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity numb•r
SC001459
in
al addr
Ind@
ndent Examlner
ac
3 Fodderty Way
Dingwall
Ross-shire
IV15 9XB
Approved by ordèr of the Ix)ard ol Iruslees on
behalf by..
and sogned on its
Twstee
Page 2

Inde
endenl Examinerfs Re
Killeaman Public Hall
rt to Trustees of
I report on the accounts foi the year ended 31 August 2024 sel out on pages four to ten.
Respe￿1Ve responsibilities of trustees arKI exarniner
The charity's trustees are responsible for the p￿paration of the accounts in accordance with the
terms of the Charities and Trustee Investment (Scotland} Acl 2005 and the Charilies Accounts
(Scollandl Regulations 2006 (as amended}. The charity's Iruslees consider that the audil
requiremenl of Regulation 10(1Mal to (c) of the Accounts Regulations does not apply. It is my
responsibility to examine the accounts as required under Section 441 Xc) of the Act and to state
whether particular maller5 have come to my attention.
Basis of the independent examlner's report
My examination was carri8d out in accordancÉ with Regulation 11 of the Charilies Accounts
{Scolland} Regulations 2006. An examinalion indudes a review of the accounting records kept by
Ihe charity and a comparison of the accounts presented with those records. It also includes
consideration of any unusual items or disclosures in Ihe accounts, and seeking explanations from
you as Irustees cOn￿rning any such matters. The procedures undertaken do not provide all the
evidence that would be required in an audit. and consequently I do nol exprèss an audit opinion on
the view given by the accounts.
Indèpendgnt examlnorfs ststoment
In connection with my examinalion, no matter has come to my attenlion .
<1) which gives me reasonable cause to believe that. in any mateiial respect, the requirements
lo keep accounting records in accordance with Section 44(1Xa) of the 2005 Act and
Regulation 4 of the 2006 Accounls Regulations- and
to prepare accounts which accord with the a¢￿untIng records and to comply with Regulation
8 of the 2006 A¢￿unt$ Regulations
have not been met., or
12) lo which. in my opinion. attention should be drawn in order to enable a proper understanding
of the accounts to be reached.
of ScotLgnd
Mackay & Co CA
3 Fodderty Way
Dingwall
Ross-shire
IV15 9XB
Page 3

Killearnan Public Hall
ststement of Financial Activities
for the Year Ended 31 Au
ust 2024
31.8.24
Total
funds
31.8.23
Total
funds
Unrestricted Restricted
fund
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
32,362
32.362
13,500
Charitable activities
Use of Community Hall
5,425
5,425
Other income
670
670
369
Total
6,095
32,362
38.457
13,869
EXPENDITURE ON
Raising funds
7.606
26,647
34,253
13,078
Charltable actlvltlos
Cost of generating voluntary income
Use of Community Hall
161
2.611
161
7.628
3,102
5.015
Total
10,378
31.662
42.040
16.180
N8t gainsl{lossesl on investments
(9381
(700)
(1,638)
NET INCOMEI(EXPENDITUREI
(5,221)
{5,221)
12.311)
RECONCILIATION OF FUNDS
Total funds brought forward
13,404
13.404
15,715
TOTAL FUNDS CARRIED FORWARD
8,183
8,183
13,404
The notes form part of these financial statements
Page 4

Killeaman Public Hall
Balance Sheet
31Au
ust 2024
31.8.24
Total
funds
31.8.23
Total
funds
Unrestricted Restricted
fund
funds
Noles
FIXED ASSETS
Tangible assets
1.499
1,499
1,499
CURRENT ASSETS
Cash at bank
7.004
7,004
11,905
CREDITORS
Amounts falling due within one year
(320)
(320)
NET CURRENT ASSETS
6.684
6,684
11.905
TOTAL ASSETS LESS CURRENT
LIABILITIES
8,183
8.183
13.404
NET ASSETS
8.183
8,183
13,404
FUNDS
Unreslricled funds
8,183
13.404
TOTAL FUNDS
8.183
13.404
The financial slalemenls were approved by Ihe Boar(l of Truslees and authorised for issue on
arKI were signed on its behalf by..
The notes form part of these financial statements
Page 5

Killearnan Public Hall
Notes to the Financial Statements
for the Year Ended 31 Au
ust 2024
ACCOUNTING POLICIES
Basis of preparlng the financlal statements
The financial statements of the charity. which is a public benefit enlity under FRS 102. have
been prepared in accordance wlh the Charities SORP (FRS 102)'Accountin9 and Reporting
by Charities= Statement of Recommended Practice applicable to charities preparing their
accounts in accordance wilh the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 102) (effective 1 January 20191.. Financial Reporting Standard 102
'The Financial Reporting Standard applicable in the UK and Republic of Ireland. and Ihe
Charities and Trustee Inveslmenl (Scotland) Act 2005. The financial statements have been
prepared under the historical cost convention.
Income
All income is recognised in the Slalemenl 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.
Expendlture
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
ommitling the charity lo that expenditure. it is probable that a transfer of economic benefits
will be required in settlemenl and the amount of the obligation can be measured reliably.
Expenditure is accounted for on an accruals basi5 and has been classified under headings
that aggregate all cost relaled to the category. Where costs cannot be directly atlribuled to
particular headings they have been allocated to actiwties on a basis consislenl with the use
of resources.
Tanglble flxed 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°h on reducing balance
Taxatlon
The charity is exempt from tax on its charitable activities.
Fund accountlng
Unrestricted funds can be used in accordance W￿th the charitable objectives al 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 vthen 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.
Page 6
continued...

Killearnan Public Hall
Noles to the Financial Statements - continued
for the Year Ended 31 Au
ust 2024
RAISING FUNDS
Ralslng donatlons and legacies
31.8.24
31.8.23
Support costs
2,450
294
Investment management costs
31.8.24
31.8.23
Property repairs
31.803
12,784
Aggregate amounts
34,253
13,078
TRUSTEES, REMUNERATION AND BENEFITS
There were no truste8s' remuneration or other benefits for the year ended 31 August 2024
nor for the year ended 31 August 2023.
Trustees, exponsos
There were no Iru5tees' expenses paid for the year ended 31 August 2024 nor for the year
ended 31 August 2023.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unreslricled Restricted
fund
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
13,500
13,500
Other income
369
369
Total
13,869
13,869
EXPENDITURE ON
Raising funds
13.078
13,078
Charltable actlvltles
Cost of generating voluntary income
3,102
3,102
Total
16.180
16.180
NET INCOMEI(EXPENDITURE)
(2,311)
(2.311)
Page 7
continued...

Killearnan Public Hall
Notes lo the Financial Statements - continued
for the Year Ended 31 Au
ust 2024
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - contlnued
Unrestricted Restricted
fund
funds
Total
funds
RECONCILIATION OF FUNDS
Total funds broughl forward
15.715
15,715
TOTAL FUNDS CARRIED
FORWARD
13,404
13,404
TANGIBLE FIXED ASSETS
Plant and
machinery
COST
Al 1 September 2023 and
31 August 2024
1,499
NET BOOK VALUE
At 31 August 2024
1,499
At 31 August 2023
1,499
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24
31.8.23
Other creditors
320
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.8.24
At 1.9.23
Unrestrlcted funds
General fund
13.404
15.2211
8,183
TOTAL FUNDS
13.404
(5,221)
8,183
Page 8
continued...

Killearnan Public Hall
Notes to the Financial Statements - continued
for the Year Ended 31 Au
ust 2024
MOVEMENT IN FUNDS- continued
Net movement in funds, included in the above are as follows=
Incoming Resources
reSoUr￿S
expended
Gains and Movement
losses
in funds
Unrestrlcted funds
General fund
6.095
(10,378>
(938)
{5,221)
Restrlctod funds
Feasibility Study
Upgrading utilities
22.362
10.OIXI
{22.288)
(9,374)
(74)
(626)
32,362
(31.662)
(700)
TOTAL FUNDS
38.457
(42,040)
(1,638)
(5.221)
Comparatlves for movement In funds
Net
movement
in funds
At
31.8.23
At 1.9.22
Unrestrlctod funds
General fund
15.715
(2.311)
13,404
TOTAL FUNDS
15.715
{2.3111
13,404
Comparativè net movement in funds. included in the at￿ve are as follows..
Incoming Resources Movement
resources
expended
in funds
Unrestrictèd funds
General fund
13.869
(16.180)
(2.311)
TOTAL FUNDS
13,869
{16,180)
(2,3111
Page 9
continued...

Killeaman Public Hall
Notes lo the Financial Slatemenls - continued
for the Year Ended 31 Au
ust 2024
MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined position is as follows=
Net
movement
in funds
Al
31.8.24
At 1.9.22
Unrestrlcled lunds
General fund
15,715
(7,532)
8,183
TOTAL FUNDS
15,715
17,532)
8,183
A current year 12 months and prior year 12 months combined nel movement in funds,
included in the above are as follows..
Incoming Resources
resources
expended
Gains and Movement
losses
in funds
Unrestrlcted funds
General fund
19.964
{26.558>
(938)
(7.532)
Restrlcted funds
Feasibility Study
Upgrading ulililies
22.362
10,000
(22.288)
(9,374)
(74)
(626)
32,362
{31,662>
(700>
TOTAL FUNDS
52.326
(58.220)
11,638)
(7,5321
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 August 2024.
Page 10

Killeaman PLAblic Hall
Detailed Ststemenl of Financial Activities
for the Year Ended 31 Au
ust 2024
31.8.24
31.8.23
INCOME AND ENDOWMENTS
Donalions and legaclès
Grants
32,362
13,500
Charltable actlvltles
Hall Lets
5,425
Other Income
Refund
670
369
Total Incomlng resources
38,457
13,869
EXPENDITURE
Investmenl management costs
Property repairs
31,803
12,784
Charitsble actlvltles
Rates and water
Insurance
Light and heal
Performing rights & public entertainment
li￿nce
507
1.238
546
247
1,199
1,479
161
177
2,452
3,102
Support C08ts
Governanco costs
Accounlancy
Consultancy Fees
2,770
5,015
294
7,785
294
Total resources expended
42,040
16,180
Net expendlture
(3,583>
(2.311)
This page does nol fomi part of the statutory financial statements
Page 11