REGISTERED COMPANY NUMBER: SC131411 (Scotland) REGISTERED CHARITY NUMBER: 002793
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 October 2025
for
Pollokshields Burgh Hall Trust Limited (A Company Limited by Guarantee)
Pollokshields Burgh Hall Trust Limited
Contents of the Financial Statements for the Year Ended 31 October 2025
| Page | ||
|---|---|---|
| Report of the Trustees | 1 | to 3 |
| Independent Examiner's Report | 4 | |
| Statement of Financial Activities | 5 | |
| Balance Sheet | 6 | to 7 |
| Notes to the Financial Statements | 8 | to 14 |
| Detailed Statement of Financial Activities | 15 | to 16 |
Pollokshields Burgh Hall Trust Limited
Report of the Trustees for the Year Ended 31 October 2025
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 October 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).
Business Purposes
This company is principally engaged in the Hire, Lease and Conservation of Pollokshields Burgh Hall and the associate Lodge houses in order that it can be held at all times as a building of historic interest and importance for the public, and in particular for the local community, wishing to use the Halls.
Objectives and Activities
The Halls are available to everyone, with a particular focus on encouraging the local community to benefit from the asset and to use the Halls for clubs, activities, meetings, weddings, conferences, corporate seminars/teaching, exhibitions, charitable fundraisers, filming and rehearsal, and other celebrations. The objective is to raise income from Weddings and Events to ensure that the buildings are maintained in accordance with the responsibilities of the Trustees, and to benefit the community by providing preferential rates for clubs and activities.
Achievements, Performance and Future Plans
The Trust continued with its strategic goals in maintenance of the building and engagement with the community.
Maintenance work in improving the appearance of the building took place this year with all the plastic coverings on the stained-glass windows removed, external painting of downpipes and windows along with cleaning and re-pointing of the entrance to the building
We continued to engage with volunteer groups who undertook grounds maintenance and landscaping during the summer months
A change in marketing strategy bore fruit in attracting more community groups to the building, and an increase in future wedding bookings.
The lodge house short term let license was obtained and now been advertised for let.
The next year will see masonry replacement, internal painting and internal and external electrical lighting improvements.
Financial Review
The financial results are positive, and Trustees are progressing with the 5-year maintenance plan which will see the nonessential maintenance addressed over the period.
The Trust continues to face rising costs, particularly in Maintenance and Insurance, but is managing these and contributing to a long-term maintenance fund.
Reserves Policy
The Trustees consider the maintenance and generation of revenue surplus paramount in meeting their responsibilities laid on them by the grant finders at the property's regeneration, namely their restoration and preservation in good condition so that the property is a revenue generating asset for the long term. Properties such as those owned by the company, given their A listed status, can incur occasional, but very significant repair costs, so the Trustees consider the basis of holding Reserves to be more influenced by asset values than the lesser working capital arrangements to sustain operational viability.
Page 1
Pollokshields Burgh Hall Trust Limited
Report of the Trustees for the Year Ended 31 October 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document
Pollokshields Burgh Hall Trust Limited is a company limited by guarantee governed by its Memorandum and Articles of Association dated 12 April 1991. The halls, built on land gifted by Sir John Stirling Maxwell of Pollok were sold by Strathclyde Regional Council to Pollokshields Burgh Hall Trust, transferring legal title in 1991. The Trustees, who are also directors of the company, act under a Deed of Trust by Adam Inglis Armstrong and others dated 15 October 1986. The Trust is administered from the registered office of the company. The Trustees are entitled to appoint any person to be a director of the company or to remove from office any director and to appoint another person to be a director in his/her place.
Directors
Rev Adam Dillon resigned from the Trust on May 19, 2025, and Mr. C M Scott CA resigned from the Trust on February 3, 2026.
Trustees' Responsibilities in relation to Financial Statements
The charity trustees who are also directors of Pollokshields Burgh Hall Trust Ltd for the purposes of company law are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure of the charity for that period. In preparing the financial statements, the trustees are required to:
-
select suitable accounting policies and apply them consistently.
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observe the methods and principles in the charities SORP
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make judgements and estimates that are reasonable and prudent
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state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
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Pollokshields Burgh Hall Trust Limited
Report of the Trustees for the Year Ended 31 October 2025
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
SC131411 (Scotland)
Registered Charity number
002793
Registered office
70-72 Glencairn Drive Glasgow Lanarkshire G41 4LL
Trustees
Councillor H M Raja Representative of Glasgow City Council Mr. C M Scott CA Chartered Accountant (Resigned 03 Feb 2026) Mrs. F J Sinclair FRIAS Architect Mr. G L K Smith MRICS Chartered Surveyor Rev A J Dillon Minister of Religion (Resigned 22 May 2025) Mr. H A Barton Solicitor Mr. G Maxwell Architect
Company Secretary Ms. K O'Neill
Independent Examiner Anderson Bookkeeping
Solicitors
Miller Samuel Hill Brown
Investment Manager
M&G Securities Limited
Insurers
Ecclesiastical Insurance Office PLC
Insurance Brokers Boyd Insurance
Approved by order of the board of trustees on 26 February 2026 and signed on its behalf by:
Mr. G L K Smith MRICS - Trustee
Page 3
Independent Examiner's Report to the Trustees of Pollokshields Burgh Hall Trust Limited
I report on the accounts for the year ended 31 October 2025 set out on pages five 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 :
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(1) which gives me reasonable cause to believe that, in any material respect, the requirements
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to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
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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.
Dougie Anderson Anderson Bookkeeping Burnfield House Business Centre 4a Burnfield Avenue Giffnock G46 7TL
26 February 2026
Page 4
Pollokshields Burgh Hall Trust Limited
Statement of Financial Activities for the Year Ended 31 October 2025
| Year Ended | Year Ended | ||
|---|---|---|---|
| 31.10.25 | 31.10.24 | ||
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Charitable activities | |||
| Charitable activities | 214,573 | 195,504 | |
| Investment income | 2 | 8,681 | 3,247 |
| Other income | 3 | 11,855 | 4,411 |
| Total | 235,109 | 203,162 | |
| EXPENDITURE ON | |||
| Charitable activities | |||
| Charitable activities | 175,950 | 166,485 | |
| NET INCOME | 59,159 | 36,677 | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 286,577 | 249,900 | |
| TOTAL FUNDS CARRIED FORWARD | 345,736 | 286,577 | |
The notes form part of these financial statements
Page 5
Pollokshields Burgh Hall Trust Limited
Balance Sheet
31 October 2025
| FIXED ASSETS Notes 31.10.25 Unrestricted fund £ Tangible assets 8 91,282 Investments 9 214,943 306,225 CURRENT ASSETS Debtors 10 19,788 Cash at bank and in hand 11 87,754 107,542 CREDITORS Amounts falling due within one year 12 (68,031) NET CURRENT ASSETS 39,511 TOTAL ASSETS LESS CURRENT LIABILITIES 345,736 NET ASSETS 345,736 FUNDS Unrestricted funds 13 345,736 TOTAL FUNDS 345,736 |
31.10.24 Total funds £ 97,360 63,088 160,448 7,042 159,013 166,055 (39,926) 126,129 286,577 286,577 286,577 286,577 |
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(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.
The notes form part of these financial statements
continued...
Page 6
Pollokshields Burgh Hall Trust Limited
Balance Sheet - continued
31 October 2025
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 26 February 2026 and were signed on its behalf by:
Mr G Maxwell - Trustee
Mr G L K Smith MRICS - Trustee
The notes form part of these financial statements
Page 7
Pollokshields Burgh Hall Trust Limited
Notes to the Financial Statements for the Year Ended 31 October 2025
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, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.
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.
With effect from 1 January 2018, the Trust changed its policy on hall booking deposits. Sums taken in advance for a booking are now considered to be booking fee income which are not repayable in the event of a cancellation. As such, this income is now recognised as revenue immediately, rather than disclosed in creditors until the booking has been fulfilled.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity, this is normally upon notification of the interest paid or payable by the bank.
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.
Expenditure on charitable activities includes expenditure on activities undertaken to further the purposes of the charity and their associated support costs.
Irrecoverable VAT is charged as a cost against the activity to which the expenditure relates.
Allocation and apportionment of costs
Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
| Capital works | - 4% on cost |
|---|---|
| Lodge House improvements | - 20% on cost |
| Fixtures and fittings | - 10% on cost |
| Bar improvements | - 20% on cost |
| Computer equipment | - 33% on cost |
The basis of calculating straight line depreciation on bar improvements and upgrades to lodges was rebased in the period end October 2021 to be based on Net Book Value as at July 2020 rather than original cost.
continued...
Page 8
Pollokshields Burgh Hall Trust Limited
Notes to the Financial Statements - continued for the Year Ended 31 October 2025
1. ACCOUNTING POLICIES - continued
Taxation
The company is a charitable company within the meaning of section 467 of the Corporation Tax Act 2010. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 and section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied for charitable purposes only.
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.
Fixed asset investments
Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value at the balance sheet using the quoted market price. The statement of financial activities includes the net gains and losses arising on revaluations and disposals throughout the year.
The company does not acquire put options, derivatives or complex financial instruments.
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar amount.
2. INVESTMENT INCOME
| Year Ended | Year Ended | ||
|---|---|---|---|
| 31.10.25 | 31.10.24 | ||
| £ | £ | ||
| Dividends received | 8,681 | 3,247 | |
| 3. | OTHER INCOME | Year Ended 31.10.25 |
Year Ended 31.10.24 |
| Gain/(Loss) on investments | £ 11,855 |
£ 4,411 |
|
| 11,855 | 4,411 | ||
continued...
Page 9
Pollokshields Burgh Hall Trust Limited
Notes to the Financial Statements - continued for the Year Ended 31 October 2025
4. SUPPORT COSTS
Charitable activities
Management £ 4,666
Support costs, included in the above, are as follows:
| Independent Examiner's Fee | Year Ended Year Ended 31.10.25 Charitable activities £ 850 31.10.24 Total activities £ 830 |
|---|---|
| Accountancy fees | 4,464 3,836 |
| 5,314 4,666 |
5. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| Depreciation - owned assets | Year Ended Year Ended 31.10.25 £ 20,963 31.10.24 £ 19,046 |
|---|---|
| Gain/(Loss) on investments | 11,855 4,411 |
| Independent Examiner's Fees | 850 830 |
6. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 October 2025 nor for the period ended 31 October 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 October 2025 nor for the period ended 31 October 2024.
continued...
Page 10
Pollokshields Burgh Hall Trust Limited
Notes to the Financial Statements - continued for the Year Ended 31 October 2025
7. STAFF COSTS
| Salaries and wages Social security costs Pension costs The average monthly number of employees during the year was as General staff No employees received emoluments in excess of £60,000. 8. TANGIBLE FIXED ASSETS COST At 1 November 2024 Additions At 31 October 2025 DEPRECIATION At 1 November 2024 Charge for year At 31 October 2025 NET BOOK VALUE At 31 October 2025 At 31 October 2024 |
follows: Freehold property £ 1 - 1 - - - 1 1 |
31.10.25 £ 77,013 2,281 1,988 81,282 Year Ended 31.10.25 4 Capital works £ 1,508,698 14,885 1,523,583 1,428,625 9,187 1,437,812 85,771 80,073 |
31.10.24 £ 72,896 1,440 1,779 76,115 Year Ended 31.10.24 4 Lodge House improvements £ 82,386 - 82,386 70,574 7,875 78,449 3,937 11,812 |
|---|---|---|---|
continued...
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Pollokshields Burgh Hall Trust Limited
Notes to the Financial Statements - continued
for the Year Ended 31 October 2025
8. TANGIBLE FIXED ASSETS - continued
| COST At 1 November 2024 Additions At 31 October 2025 DEPRECIATION At 1 November 2024 Charge for year At 31 October 2025 NET BOOK VALUE At 31 October 2025 At 31 October 2024 |
Fixtures and fittings £ 24,692 - 24,692 23,650 842 24,492 200 1,042 |
Bar improvements £ 37,975 - 37,975 33,543 3,059 36,602 1,373 4,432 |
Computer equipment £ 6,093 - 6,093 6,093 - 6,093 - - |
Totals £ 1,659,845 14,885 1,674,730 |
|---|---|---|---|---|
| 1,562,485 20,963 |
||||
| 1,583,448 | ||||
| 91,282 97,360 |
The company acquired the feu of the Burgh Hall and Lodge by virtue of a Feu Disposition in their favour in 1991. Within the Feu Disposition the Local Authority retained an element of control over the property.
In the event that the use of the Burgh Hall as a facility for the general community’s use or benefit is abandoned or ceases permanently the Local Authority are entitled to acquire a reconveyance of the Hall and Lodge for the price of £1.
9. FIXED ASSET INVESTMENTS
| MARKET VALUE At 1 November 2024 Additions Revaluations |
Listed investments £ 63,088 140,000 11,855 |
|---|---|
| At 31 October 2025 | 214,943 |
| NET BOOK VALUE At 31 October 2025 |
214,943 |
| At 31 October 2024 | 63,088 |
There were no investment assets outside the UK.
continued...
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Pollokshields Burgh Hall Trust Limited
| Notes to the Financial Statements-continued for the Year Ended 31 October 2025 10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Other debtors 11. CASH AT BANK AND IN HAND Cash at bank and on hand Total 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Social security and other taxes Other creditors Accruals and deferred income Income provisions 13. MOVEMENT IN FUNDS At Unrestricted funds 1.11.24 £ General fund 286,577 TOTAL FUNDS 286,577 Net movement in funds, included in the above are as follows: Unrestricted funds Incoming resources £ General fund 235,109 TOTAL FUNDS 235,109 |
31.10.25 £ 15,568 4,220 19,788 31.10.25 Total funds £ 87,754 87,754 31.10.25 £ 1,304 439 7,907 58,381 68,031 Net movement in funds £ 59,159 59,159 Resources expended £ (175,950 ) (175,950 ) |
31.10.24 £ 6,292 750 7,042 31.10.24 Total funds £ 159,013 159,013 31.10.24 £ 1,129 121 10,920 27,756 39,926 At 31.10.25 £ 345,736 345,736 Movement in funds £ 59,159 59,159 |
|
|---|---|---|---|
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Pollokshields Burgh Hall Trust Limited
Notes to the Financial Statements - continued for the Year Ended 31 October 2025
Comparatives for movement in funds
| Unrestricted funds At 1.11.23 £ General fund 249,900 TOTAL FUNDS 249,900 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 203,162 TOTAL FUNDS 203,162 14. CONTINGENT LIABILITIES There were no contingent liabilities at 31 October 2025 (2024 - nil). 15. CAPITAL COMMITMENTS Contracted but not provided for in the financial statements |
Net movement At in funds £ 31.10.24 £ 36,677 286,577 36,677 286,577 Resources expended £ Movement in funds £ (166,485 ) 36,677 (169,485 ) 36,677 31.10.25 31.10.24 £ - £ - |
|---|---|
16. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 October 2025.
17. TAXATION
The trust has charitable status and is exempt from taxation. Vat is irrecoverable and attaches to expense lines. There is little opportunity for Gift Aid on donations due to the services supplied. Energy costs reflect the reduced rate of 5%.
18. MEMBERS LIABILITY
Each member undertakes to contribute an amount not exceeding £1 in the event of the company being wound up. At 31 October 2025 the number of members was 6.
Page 14
Pollokshields Burgh Hall Trust Limited
Detailed Statement of Financial Activities for the Year Ended 31 October 2025
| Year Ended | Year Ended | |
|---|---|---|
| 31.10.25 | 31.10.24 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Investment income | ||
| Dividends received | 8,681 | 3,247 |
| Charitable activities | ||
| Hall rental income | 118,379 | 127,033 |
| Luxury apartment rent | 22,605 | 13,196 |
| Booking fee income | 36,713 | 24,863 |
| Function related income | 13,726 | 9,013 |
| Catering/bar commission | 23,150 | 21,399 |
| Other income | 214,573 | 195,504 |
| Gain/(loss) on investments | 11,855 | 4,411 |
| 11,855 | 4,411 | |
| Total incoming resources | 235,109 | 203,162 |
| EXPENDITURE | ||
| Charitable activities | ||
| Wages | 3,511 | 6,348 |
| Water rates | 5,464 | 5,185 |
| Insurance | 21,134 | 18,980 |
| Heat, light and power | 11,474 | 17,747 |
| Telephone | 1,255 | 1,154 |
| Office, stationery and postage | - | 64 |
| Advertising & Promotion | 614 | 622 |
| Sundry expenses | 2,127 | 1,975 |
| Cleaning | - | 218 |
| Repairs and Property Management | 23,663 | 19,581 |
| Office staff salaries | 29,847 | 19,224 |
| Nest Pensions | 1,988 | 1,779 |
| Management salaries | 45,866 | 48,764 |
| Regulatory obligations | - | 34 |
| Legal | 2,160 | - |
| IT software and consumables | 570 | 531 |
| Carried forward | 149,673 | 142,206 |
This page does not form part of the statutory financial statements
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Pollokshields Burgh Hall Trust Limited
Detailed Statement of Financial Activities
for the Year Ended 31 October 2025
| Year Ended | Year Ended | |
|---|---|---|
| 31.10.25 | 31.10.24 | |
| £ | £ | |
| Charitable activities | ||
| Brought forward | 149,673 | 142,206 |
| Depreciation of tangible fixed assets | 20,963 | 19,232 |
| Bank loan interest | - | 381 |
| 170,636 | 161,819 | |
| Support costs | ||
| Management | ||
| Independent Examiner's Fee | 850 | 830 |
| Accountancy fees | 4,464 | 3,836 |
| 5,314 | 4,666 | |
| Total resources expended | 175,950 | 166,485 |
| Net income | 59,159 | 36,677 |
This page does not form part of the statutory financial statements
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