REGISTERED CHARITY NUMBER: SC001459
rt of the Trustees and
naudiled Financi
nl for the Year Ended 31 Au
ust 2025
for
Killearnan Publ￿ Hall
Mackay & Co CA
3 Fodderty Way
Dingwall
Ross-shire
IV15 9XB

Killearnan Public Hall
Contents of the Financial Slatements
for the Year Ended 31 Au
ust 2025
Page
Report of the Truslees
Independent Examiner's Report
Slalement of Financial Aclivrties
Balance Sheet
Notes lo the Financial Slalements
6 10 10
Detailed Statemenl of Financial Activities
11

Killearnan Public Hall
ort of the Trustees
for the Year Ended 31 Au
ust 2025
The trustees present their report with the financial statements of the charty for the year ended
31 August 2025. The Iruslees have adopted the provisions of Accounting and Reporting by
Charities." Slalement of Recommended Practice applicable to charilies preparing their accounts in
accordance with the Financial Reporting Slandard appl￿ble in the UK and Republic of Ireland
IFRS 1021 leffeclive 1 January 20191.
OBJECTIVES AND ACTIVITIES
Objectives and aims
To ensure that the hall is suitably maintained. so that is is available for community use, as well as
for privale functions.
ACHIEVEMENTS AND PERFORMANCE
A new architect, William Reynalds reports costing as indicated in Funding slalemenl,. discussions
on design to take place Jan- end Feb. Planning application submission by end of March
Consullalions for drainage impact.. tree constraints could follow
He has advised re-srting proposed extension in Ihe car park at rwJhl angles to the kitchen end of
the existing building. This will preserve trees and present garden area, be more compact and be
less coslty. Existing plan for layout of exlension buikling will be used.
The application for SCIO slalus has been accepted. A public vote was held al the Open Day
Saturday 27th September 2025 to make the application. The Iruslees are now in the process of
Iransferring the Charities with the help of Community Enterprise.
The fulherance of the Hall as a modem community centre is featured in Ihe Black Isle and the
Dingwall and Seaforth Placè Plans. Cllrs Maclean and Atkin attended as did Beckie Richmond
Ooinl author of the BILPPlanl. The raffle raised over £300. The event promoted several enquiries
about possible bookings.
The Hall as Emergency Hub. An Emergency Plan was drawn up ty F Haslie {Coaslguardl on
behalf of the Community Council. This was Subrn￿ed lo the Hrghland Council and has the support
of the MSP. Aisling Phillips of H￿hland Climate Hub who attended a recent CC meeting has
offered to liaise with Ms Haslie.
In December, it was decided to hold meetings on the second Tuesday of each month.
Schedulé- Jan 13, Feb 10, Mar 10. Apr 14. May 12, Jun g. Jul 14, Aug 11, Sept 8, Oct 13.
FINANCIAL REVIEW
Financlal positlon
The Trustees continued fund-raising towards the upgrading of the hall facilities. The application to
Tesco Stronger Starts Fund for flooring material was accepted.
CRF granted £29,049 for further work lo include'.- extra heating for main hall & kitchen,. electrical
inslallalion of defibrillalor., insulation. painting and improvements lo the heating-system,'Planning
Permission for extension,. laptop.
The trustees also have the support of HIE and Communty Enterpnse. HIE - the Iruslees are now
registered with HIE. 516 days of assistance. Aid with funding structures & resourcing. HIE have
suggested drawing up a list ol possible local 'netsYork provision..
Page 1

Killearnan Public Hall
Re
ort of the Truslees
for the Year Ended 31 Au
ust 2025
FUTURE PLANS
Improving the insulation of the hall is a priorty of the fO￿vard plan. Experts have mel with trustees
and assessed the hall. The best option appears lo be insulating the kitchen and meeling room lofts
and covering the existing panelling in the main hall with plaster boarding and placing insulation in
the cavity.
In January it was decided that a lesser Tental fee would be charged for groups booking the meeting
room only.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document. a deed of trust and constitutes an
unincorporated charity.
Recrultment and appolntment of new Trustees
There are newly appointed Iruslees this year, Shona Gunn and Louise Marshall.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
SC001459
Prln¢lp•l address
Pine Chalel
Kilcoy
Muir of Ord
Ross-shire
IV6 7SF
Trustees
A Brown Chairperson
A Mackay
S Gunn (appointed 10 10 241
L Marshall lappoinled 10.10.24)
T Macmorran Treasurer
A Brown
Independent Examlner
Ricky Finlayson CA
Mackay & Co CA
3 Fodderty Way
Dingwall
Ross-shire
IV15 9x8
Approved by order of the board of trustees on
behalf by..
and signed on ils
Trustee
Page 2

Inde
endent Examiner's Re
Killearnan Public Hal
rt to the Trustees of
I report on the accounts for the year ended 31 August 2025 set out on pages four to ten.
Re$pe¢tlve re3ponsibilitles of trustees and examlner
The charity's Iruslees are responsible for the preparation of the accounts in accordance with the
terms of the Charities and Trustee Investment (Scolland) Act 2005 and the Charities Accounts
{Scolland) Regulations 2006 (as amended). The charity's truslees consider that the audit
requirement of Regulalion 10(1)la) to (c) of the Accounts Regulations does not apply. 11 is my
responsibility to examine the accounts as required under Section 4411 Ilc) of the Act and lo stale
whether particular matters have come lo my attention.
Basls of the Independent examlner's report
My examination was carried out in accordance with Regulalion 11 of the Charities Accounts
(Scotlandl Regulations 2006. An examinalion includes a review of the accounting records kept by
the charity and a comparison of the accounts presented with those records. 11 also Includes
consideration of any unusual items or disclosures in the accounts. and seeking explanations from
you as Iruslees concerning any such matters. The procedures undertaken do not provide all the
evidence that would be Tequired in an audit. and consequenlty I do not express an audit opinion on
the view given by the accounts.
Independent exarnSneV$ slatement
In connection with my examination, no matter has come to my attention .
{1) which gives me reasonable cause lo believe that. in any malerial fespeot. the ￿qUIrementS
to keep accounting records in accordance with Section 4411){a) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations.. and
lo prepare accounts which accord with the accounting records and to comply with Regulation
8 of the 2006 Accounts Regulations
have not been mel., or
121 to which, in my opinion, atlenlion should be diawn in order to enable a proper understanding
of Ihe accounts lo be reached.
Ricky Fi
nCA
The Institute of Chartered Accountants of ScolL3nd
Mackay & Co CA
3 Fodderty Way
Dingwall
Ross-shire
IV15 9XB
Date..
..2 7-d3.- loZ6
Page 3

Killearnan Public Hall
statement of Financial Activities
for the Year Ended 31 Au
ust 2025
31.8.25
Total
funds
31.8.24
Total
funds
Unrestricted Restricted
fund
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
32,362
Charitable activities
Use of Communrty Hall
6.657
6,657
5.425
Other income
580
670
Total
7.237
7.237
38,457
EXPENDITURE ON
Raising funds
469
469
34.253
Charltsble a¢tlvltles
Cost of generating voluntary income
Use of Community Hall
162
7,598
162
7.598
161
7,626
Totsl
8,229
8,229
42,040
Nel gainsl{lossesl on investments
11,6381
NET INCOMEI{EXPENDITURE)
(9921
(9921
(5.2211
RECONCILIATION OF FUNDS
Total funds brought forward
8.183
8,183
13.404
TOTAL FUNDS CARRIED FORWARD
7.191
7.191
8.183
The notes form part of these financial statements
Page 4

Killearnan Public Hall
Balance Sheet
31Au
ust 2025
31.8.25
Total
funds
31.8.24
Total
funds
Unrestricted Reslricted
fund
funds
Notes
FIXED ASSETS
Tangible assets
1.499
1.499
1,499
CURRENT ASSETS
Cash al bank
6,022
6,022
7,004
CREDITORS
Amounts falling due within one year
(330)
1330>
{320)
NET CURRENT ASSETS
5.692
5,692
6,684
TOTAL ASSETS LESS CURRENT
LIABILITIES
7.191
7.191
8,183
NET ASSETS
7.191
7.191
8,183
FUNDS
Unreslri¢led funds
7,191
8.183
TOTAL FUNDS
7,191
8,183
The financial statements were approved by the Board of Trustees and aulhorised for issue on
and were signed on ils behalf by..
Trustee
The notes form part of these financial statements
Page 5

Killearnan Public Hall
Notes to the Financial Slatemenls
for the Year Ended 31 Au
ust 2025
ACCOUNTING POLICIES
8asi$ of preparlng the financial statements
The financial slalements of the Charity, which is a publtc benefit entrty under FRS 102. have
been prepared in accordance with the Charities SORP {FRS 1021 'Accounling and Reporting
by Charities.. Stalement of Recommended Practice applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021 leffeclive 1 January 20191., Financial Reporting Standard 102
'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the
Charities and Trustee Investment Iscolland) Act 21X)5. The financial slalemenls have been
prepared under the hislorical cosl convenlKIn.
Income
All income is recognised in the Statement of FinancHI Aclivrties once the charity has
entitlement to the funds, it is probable Ihal Ihe income will be received and the amount can
be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as thère is a legal or constructive obligation
commrtling the charity lo that expenditure, il is probable that a Ir8nsfer of economic benefits
will be required in selllemenl and the amount of the obligalion can be measured reliably.
Expenditure is accounted for on an accruals basis and has been classified under headings
Ihal aggfegate all cost related to the category. Where costs cannot be directly attributed to
particular headings Ihey have been allccated to activities on a basis consislenl with the use
of resources.
Taxatlon
The chality is exempl from tax on its charitable aclivilies.
Fund accountlng
Unreslricled funds can be used in accordance with the charitable objectives al the discretion
of the trustees.
Restricted funds can onty ￿ used for particular reslricled purposes within the objects of the
charity. Reslriclions 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 notés to the
financial stalemenls.
Page 6
continued...

Killearnan Public Hall
Notes lo the Financial Statements- continued
for the Year Ended 31 Au
ust 2025
RAISING FUNDS
Raising donations and legacies
31.8.25
31.8.24
Support costs
2,450
Investment management costs
31.8.25
31.8.24
Property repairs
469
31.803
Aggregate amounls
469
34.253
TRUSTEES. REMUNERATION AND BENEFITS
There were no Iruslees, remuneration or other benefits for the year ended 31 August 2025
nor for the year ended 31 August 2024.
Truslfres. expenses
There were no trustees. expenses paid for the year ended 31 August 2025 nor for thè year
ended 31 August 2024.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
unfestr￿le0 Restricted
fund
funds
Tolal
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
32,362
32,362
Charltable actlvltle$
Use of Community Hall
5.425
5,425
Other income
670
670
Totsl
6.095
32,362
38,457
EXPENDITURE ON
Raising funds
7.606
26,647
34,253
Charilable actlvlties
Cost ol generating voluntary income
Use of Community Hall
161
2.611
161
7.626
5,015
Totsl
10,378
31,662
42,040
Page 7
continued...

Killearnan Public Hall
Notes to the Financial Statements - continued
for Ihe Year Ended 31 ALI
ust 2025
coiapARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
unvestr￿ted Restricted
fund
fvnds
Total
funds
Nel gainsl(losses) on investments
{938}
{700)
11,638)
NET INCOMEIIEXPENDITUREI
15.221)
(5,221)
RECONCILIATION OF FUNDS
Total funds brought forward
13,404
13,404
TOTAL FUNDS CARRIEO
FORWARD
8.183
8,183
TANGIBLE FIXED ASSETS
Planl and
machinery
COST
Al I September 2024 and
31 August 2025
1,499
NET BOOK VALUE
At 31 August 2025
1,499
Al 31 August 2024
1,499
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.25
31.8,24
Other creditors
330
320
MOVEMENT IN FUNDS
Nel
movement
in funds
At
31.8.25
At 1.9.24
Unrestricted funds
General fund
8,183
19921
7.191
TOTAL FUNDS
8.183
(9921
7,191
Page 8
conlinued...

Killearnan Public Hall
Notes to the Financial Statements - continued
for the Year Ended 31 Au
ust 2025
MOVEMENT IN FUNDS- continued
Net movement in funds. included in the above are as folli)ws.'
Incoming Resources Movement
resources expended
in funds
Unre$trlcted funds
General fund
7.237
{8.229>
{992}
TOTAL FUNDS
7,237
18,2291
1992)
Comparatlves for movement In funds
Nel
movement
in funds
Al
31.8.24
At 1.9.23
Unrestrocted funds
General fund
13,404
15,2211
8,183
TOTAL FUNDS
13.404
15.2211
8,183
Comparative net movement in funds. included in the above are as follows..
Incoming Resources Gains and Movement
resources
expended
losses
in funds
Unr65trlcted funds
General fund
6.095
(10.378)
(9381
{5,221)
Restrlctod lunds
Feasibility Study
Upgrading ulililies
22,362
10,000
{22.2881
(9.3741
{74)
(626)
32,362
(31,6621
{700)
TOTAL FUNDS
38.457
142.040)
11.6381
(5,2211
Page 9
continued...

Killearnan Public Hall
Notes to the Financial Slalements - continued
for the Year Ended 31 Au
ust 2025
MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined position is as follows-.
Net
movement
in funds
At
31.8.25
At 1.9.23
Unrestrl¢ted funds
General fund
13.404
16,2131
7.191
TOTAL FUNDS
13,404
16,2131
7,191
A currenl year 12 months and prior year 12 months combined nel movement in funds.
included in the above are as follows..
Incoming Resources Gains and Movement
resources
expended
losses
in funds
Unrestrlcted funds
General fund
13.332
118,607)
(9381
16,213)
Reslrlctèd funds
Feasibility Study
Upgrading ulililies
22.362
10.000
{22,2881
(9.374)
1741
{6261
32,362
131,662}
(7001
TOTAL FUNDS
45.694
{50,2691
11.6381
16.2131
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 August 2025.
Page 10

Killearnan Public Hall
Detailed Statement of Financial ActNlties
for the Year Ended 31 Au
ust 2025
31.8.25
31.8.24
INCOME AND ENDOWMENTS
Donations and legacies
Grants
32,362
Charitable actlvltios
Hall Lets
6,657
5,425
Other income
Refund
580
670
Total Incomlng re8ovrce8
7.237
38.457
EXPENDITURE
Investment management cosls
Propety repairs
469
31,803
Charltsble a¢tlvltles
Rates and water
Insurance
Light and heat
Performing rights & public entertainment
licence
507
1,238
546
1,274
5,955
162
161
7,391
2,452
Support costs
Flnance
Bank charges
29
Governance costs
Accountancy
Consultancy Fees
340
2,770
5,015
340
7.785
Total resources expended
8,229
42,040
Net expendlture
(9921
13.583}
This page does nol fom part of ihe statutory financial statements
Page 11