CHARITY REGISTRATION NUMBER: SCIX13406 Hopeman Community Associatlon Unaudited Financial Statements 30 September 2025
Hopeman Community Association Financial Statements Yr ended 30 September 2025 Pages Index Trustees, annual report 2to6 Ind8pendenl examiner's report lo the tnjstees Statement of financial activities Statemenl of financial position Notes to the financial statements 10t019
Hopeman Community Association Trustees, Annual Report Yoar ended 30 September 2025 The TrLtstees present their report and the unaudited finan¢lal statements ol the charity for th9 year ended 30 September 2025. Relerenee and administrative d¢tai18 {at EGM date of 28.05.26) Regisler8d charity name Hopeman Communty Association Charity ragistration number Prineipal off ice SC003406 3 Manse Road Hopernan Moray IV30 STA Trustees Chair.. Wanda Clark (resigned 30 06.251 Syannes8 Tunggal lappointed 27.11.25} Vice Chairs= Pedro Abreu ' Janice Craib (appointed 27.11.25) JLssline East lappoinled 27.11.251 Treasurer. John Butcher ' Dabble Inglis lappoinled 11.12.251 Secretary Adam Csenki . Thurza Fraser (appointed 11.12.251 Murray Easton. FCCA Lodge Road Hopeman IV30 5TH id not Btand lor r8.ethtion 2tr25 Accountanl Independent examiner Alan Long, FCA The Long Partnership Chartered Accountants 4 North Guildry Street Elgin IV30 1JR Structure, Govemonce and Management Govemlng document The Association is a charitabl8 unincorporated associalion and the objeclives, princiF4es and administration arrangements are sel out in the Constitution of the Association. The Constitution was amended by Agreement of Ihe Committeg in March 2012 and approved by the Office of the S¢ottish Charrtl8s Regulator IOSCRI. Recruitment and Appolnlment of Executive Otlic•rs and Trustees Three of th8 lour Trustegs appointgd at the 2024 AGM on 28.11.24 h8ld office continuously through to the 2025 AGM on 27.11.25. The Chair resigned on 30.06.25 and was not rèplaced. The five TnJstee8 appointed at the 2025 AGM and EGM remain in office.
Hopeman Communlty Association Trustees, Annual Report (contlRu•d) Year ended 30 September 2025 Obleclives and AGlivities Gener81 During thè year, the Hopeman Comrnunily Association IHCAI continued lo apply the principles contained in the Constitution and have act8d on and r8acled to issues concerning the local communty. Awards have been donated to worthy cases coming lo ils attention. and relevant commLbllity projeels and activities havg been undertaken after due consideration by Tnjstees and Ihg HCA Committee. Transilion to SCIO statu8 Durlng 2020, an incorporated charity ISCIOI was set up ISC0503801. The transfer of assets from th8 unincorporated HCA charty Its the SCIO is currently in progres5. During this transtlitsn period. both harilies will run in parallel with the same set ol Trustees. Flnan¢ial review During 2024125, Ihe Association and its sub commfftee8 We very active in community afl&rs. In particular, major repairs lo ihe skatepark were carried out al a cost of £20k- a successful summer gala was held gen8rating a net £15k' the Memorial Hall celebrated 100 year anniversary and r8tumed a sUlUS of E3k, Al a consolidated level, HCA recorded a net deficit of £1,744 for the Current linanclal year compared wrth a surplus of £14,204 in 2023124 which benelitted from skatepark fundraising activities. Reserves Total funds at the year-end amount8d lo £796,433 12024.. £798,177) including fixed assets of £688,65812024, £689,491). The sum of £277.386 is held a5 restricted funds {2024: £293,016}. Of this, £22,554 12024.. £17,079) relates to th8 Memorial Hall and Playing Field facilities wh8re the use ol funds is restricted by virtue of the HCA Constitution and the Playing Field Management Agreement, and musl be used in connectson th the upkeep and operation ol thes8 assets. A resilience lund 01 £1,44212024= £1.442} is reslricled by the terms of the associaled grant from SSE. The balance of restricted funds held in respect ol the Sports Pavilion amounts lo £249,13512024: £250.4121 and the balance in resp8cI ol the Skateparl( arncunts lo £4,25512024- £24,083). The total ol unrestricted funds amounted to £519,04712024: £505.1611. Includ8d in this total was fixed assets of £451,612 12024.. £452,015>, leaving cash and working capital reserves Df £67,435 12024- £53,1461- This balance is available to support aclivtties in the community, as well providing a contingency lund to help deal wtlh any expenses allsing from unforeseen events or major issues.
Hopeman Community Association Truslees, Annual Report (eontlnuad) Year ended 30 September 2025 A¢higvements and Performanc• (Viee Chalr's Report lo Members at the AGM on 27.11.25) 'Tri8 past year has been a teslam8nl to the strength, resilienc8, and spirit of Hop8man. Despite having only three trustees lor much of the year, and navigaling the ups and downs that naluralty Come with communlty work, the overall journey has been incredibty wsttive. Non8 ol what was achiaved can be credited lo the trustees or committee alone - it happened because Hopeman is a village that shows up - a place where committees, volunteers, groups, familles, and individuals consislenlly pull together to support one anothgr and mak8 things happ8n. We are proud to present this summary ol what our Gommunity has accomplished together. Hi hli htsolthgyoar: Christmas Lights Last December we had a wonderful display ol Christmas lights that once again brought wamth. colour, and festive spirit to Hopeman. The volunteers behind this work gave Ihg whole village a beautiful start to winter and festive season. Community Panto- 'Lo8t in Panloland" February saw a hugely ssjccessful and entertaining panto. 'Losl in Panloland. filled the Memorial Hall with music, laughtar. and local talent. A massiv8 thank you to everyone involved on stage, backstage, and in the audience. 80th DaY Anniversary May brought a moving and wg11-attended commemoration ol the 80th D-Day anniversary, ¢omp18t6d wrth lirg torches on the beach. Th8 comrnunty came together wrth respeet and remembrance in a tnjly special way. Northern Light Talent Show In both May and September. our community showcased ils incredible talent while raising lunds for the upcoming outdoor gym. Singers. dance, musicians, and performers ol all ages contributed to Iwo uplifting evenings in the Memorial HJI G81a Week Gala We8k was one ol the standout suceesses of the yeart Full of fun, entertainment, and ¢ommunty spirit. Thanks to the enormous effort ol many volunteers, we finished the week with a surplus ol over £15,000 which will be used to further bengfil our community. Floral Group Our floral volunteers hav8 again transformed Hopeman over spring and summer wth beautrful dlsplays throughout the village. Their dedication created a cheerful and colourful season enjoyed by resid8nts and visitors alike End ol Summer Famity Ceilidh Our End of Summer Family Ceilidh in S8Ptember brought a night dancing wtth a local barKI. It wa8 a sold out event which everyone really enjoyed. The proc88ds went towards funding ongoing and future roof maintenance for the Memorial Hall
Hopeman Community Assoclation Trusteos, Annual Report f¢onth14wd) Year ended 30 September 2025 100 Years of HopemAn Memorial Hall September also marked the centenary of the Memorial Hall. Over two days, th8 communty came Out to celebrate 100 years ot hlstory, including an exhibition of photographs and villag8 mermries, followed by a comm8moralive service.11 was a proud milestone lor the wholg village. Inevf(ablÈ to a building which is over 100 years old. arnl weathering many coastal storms over the years, the Mernorial Hall's roof has been shown to be in serious need of repair. W8 ar8 pleased lo report that emergency inrtial repairs on the roof have begun. safeguarding th8 building. wtth a plan lo complete the rest ol the work so that the Hall Gan Gonlinue lo be a hub for our village tor thp next 100 years and b8yond. Outdoor Gym Prole Thanks to the tireless work ol the Outdoor Gym Committee and overwhelming support from the wider community. all funding is rKlW in place for gym equipment suf(able lor adults ol all ages to use. Installation is 8XP8Ct8d to start on the 8th of December 2025, giving Hopeman a valuable new outdoor resource. Youth Group Development After fgedback from our youngsters showed ihat ther8 is a need to provide a spac8 and activities in th8 ev8nings, a new youth group is being developed, offering new opportunities lor young peoplo 10 meet. grow. alld corrtribule to communitylrfg. Skatepark Mainlen8n¢e The skatepark has undergone major maintenance wort(. ensuring r( remains sale and welcoming lor all useTS. Our thanks lo all of the funders who have helped lo gel lo the total needed to start this work, and lor lan Ralph lor coordinating this large-scale project. Save Our SurgeriBS ISOS) Campaign SOS continues its dedicated advocacy work, arKI this year formally proposed a nurse led pilot project to the Scottish Government. An imwrtant slep toward ini)roving local healthcare access. Phon• Kiogk The village phone kiosk is now 011lalIY ours, opening up possibilities lor creative communty use in the luture. Free WiFi in the Hall Free WiFi lor the Memorial Hall is in place and expect9d to b9¢0me operational very shortly, supporting events. groups. and hall us8rs going forward. SCIO Forniatlon The transition to a Scottish Charitable Incorporated Organisalion ISCIOI is now complete and the old charity will be wound up by the end of the year. This important slep forward lor good governance, sustainability, and future funding opportunili8s has been a long time in the works and r( is a relief to have this AGM lo vote in the first Committee Members of the nexl charty. Our thanks lo Murray Easton and others Ydho have helped lo get us to this stage.
Hopeman Community Association Trustees, Annual Report (cMllnued) Year ended 30 September 2025 A6 this AGM marks the end ol the current Iruslees, term. we want to express our de8P8St gratitude to everyone in Hopeman who has contributed throughout the year. Despf(e challenges, this has be8n a year of progress, dedication, and communty unity- Nothin that was achieved this ear was done alon8. Each achievement listed atx)ve bek)ngs to the people ol Hop8man'. to the committees who work tirelegsly, the volunteers who giv8 their lime and skllls, the gTOUPS who bring Irf& to the hall. and the residents who continue to support gvery 8venl ar project. Hopeman thrNes because its people care. The Irust68s are doeply gralelul for the hard work, pat18nce, and passion shown throughout the year. We now hand over lo the newly elected trustees. confident that the slrgngth and unty of this community will continue to guide and support them. It ha8 bgen a privilege to $8rv8, and we are proud of what Hopeman has achieved this year logelher." The Trustees, Annual Report was presemed by Pedro Abreu and approved al the AGM on 27 November 2025 and is signed on behalf ol the board ol trustees by= Syanness nggal Trustee & Chair
Hopeman Community Associatio Independent Examiner's Report to the Trustees of Hopeman Community Association Year ended 30 September 2025 rgport on the financial statemenls lor the year ended 30 September 2025, whlch comprise the statement ol financial aetNities. stalement of financial position and the related notes. Respective ro$ponsibllStie8 of iru$tees and examin•r The charity's trustees are reSnSIble for the preparation ol the accounts in accoidance with the terms of the Charities and Trustee Investrnent Iscollandl Act 2005 and the Charities Accounts (Scotland) Regulations 2006 las amended). The charity Injstees consider that the audit requirement ol Regulation 10111{al to {cl ol ihe 2006 Accounts Regulations does not apply. 11 is my Tesponsibilty to examine the accounts as required under section 4411 Ilc) of the Act and lo Slate whether particular mattars have come lo my attention. Basig ol Independent examiner's report My examination is carrred out in accordance with Regulation 11 01 the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a compariscn of the accounts presented wtth those rgcords. It also includes consideration ol any unusual rtems or disclosures in tha accounts, a1 seeks explanations Irom the trustees conceming any such matters. The procedur8s undertaken do not provide all the evidence that would be required In an audil and consequently I do not express an audit opinion on the view gwen by the accounts. Independent examlner's statsmont In connection with my 8xaminalion, no matter has come to my attention.. 11 Which grves me r8asor)able cause to believe that in any material resp8Ct the requirements.. lo keep accounting records in accordance with secb'on 4411 Ila) ol the 2005 Act and Regulation 4 of the 2QK16 Accounts Regulations. and, to prepare accounts which accord with th8 acwunting records and compty writh Regulation 8 of the 2006 Accounts Regulations have not begn met, or, 21 to which. in my opinion, attention should be drawn in order lo enable a proper understanding ol the accounts to be reaGhed. Alan Long, CA Independent Examiner Dale: 2L+lL£I 20L . The Long Partnership Chartered Accountants 4 North GLSildry Street Elgin IV30 1JR
Hopeman Community Association ststement of Financial Actlvlties Year ended 30 September 2025 2ff25 Restricted funds 2024 Total funds Unrestricted lunds Totsl lunds Not• Income arKI endowmerrts Donations and legaci8S Charitable activities Other trading activities Inveslment income 16,565 4,443 19,277 21,IJ08 19,277 41,609 28,167 19,762 36,313 1,674 85,916 41,609 310 258 Total income 58.484 23,978 82.462 Expendllure Expenditure on raising lund5'. Costs of raising donations and legacies Costs of oih9r trading activities Expenditure on charitable activitlgs Total expenditure 15661 129,7911 114,2211 144.5981 (586) (29,791) (53,829) (84,206) (6401 (31.7071 (39,3651 {71,7121 10,11 (39,6081 (39,608} Net Incomel{expendlture) and net movement in funds 13,886 {15.630) (1,744) 14.204 Recon¢lllation of funds Total funds brought forward Total lunds carrled lorward 505,161 293,016 798,1TI 796,433 783,973 519,047 277,386 798,177 The statement ol financial activities includes all gains aThJ losses recognised in the y8ar. All incom8 and expenditure derive from continuing actiwties. not•s on pages 10 to 19 form part of theae financlal gtatement$.
Hopeman Community Association Statement of Financial Posilion 30 September 2025 2025 2024 Note Fixed ass8 Tangible fixed assets 17 688,658 689,491 Current assets D8blors Cash at bank and in hand 18 1228 111,562 1,736 112.419 112,790 114,155 Credilor¥: amounts falllng due withln one year 19 (5,015} 15.4691 Nel current a66ets 107,775 108.686 Total assets lests current liabilitle8 796,433 798.177 Fund# ol the eharlty Restricted funds Unreslrithed funds 277.386 519.047 2¥J,016 505.161 Tolal charity funds 796.433 798.177 These financial statements were approved by the board ol trustees and authorised for issue on 17 Jun8 2026, and are signed on beham ol the board by.. Syanness unggal Trustee & Chair The notes on page¥ 10 10 19 form part of Ih080 findnclal 8tatgmenl$.
Hopeman Community Association Notes to the Finan¢Sal Statements Year ended 30 September 2025 General inlormatlon The charity is a public benglil entity and a r8giStered chaiity in Scotland and is unirwrporated. The address of the principal office is 3 Mans8 Road. Hopeman, Moray, IV30 STA. ststement of compliance These financial statements have b88n prepared in compliance with FRS 102. 'The Financi Reporting Standard applicable in the UK and the Republic of Ireland,, th8 Stalem8nt of Recommended Practice applicable to charrties preparing their accounts in accordance with th Financial RertIng Standard applicable in the UK and Aepublic ol Ire5and IFRS 1021 (Charities SORP (FAS 10211 and the Charities and Trustee Investment ISGOtlandl Acl 2¢)05 and th& Charity Accounts Iscollandl Regulations 2006 las amended). Accounling policies Basi8 of preparatlon The linanoial statements have been prepared on th9 historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investments measured al mark81 value. The financial statements are prepared in sterling, which is the functional Gurrency of the entity. Going ¢oncem Th8re are no matorial uncertainlies about the charitys ability lo ci)ntinue. Judgements arKI key source8 of estimatlon uncertainty The preparation of the financial statements requires management to make judg8menls, estimates and assumptions that affect the amounts reported. These eslimales and judg8menls are continually reviewed and are based on experienc& at)d olh@r factors, including 8xpectalions of future events that are believed to be reasonable under the circumstanGes. Fund accountlng Unrestricted funds are available for use al the dIsGlI0n ol the trusloes in lurth8rance of the purposes of the charity- Unrestricted funds include a revaiuation reserve representing the r8stalement of investment assets al rnarket values. Restricted funds are subjected lo restrictions on their expènditure imposed by the donor. 10-
Hopeman Cornmunity Assoclation Notes to the Flnancial Statements (conllnu•d) Year ended 30 September 2025 Aecountlng policies (¢ontlnu6d) Incomlng resources All income is includ9d in the stat8menl of financial activities when the charity is 9nttlled to the income, any performance related conditions attached have been rnel oi are lully wf(hin the control of the charity, the income is considered probable and the amunl can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income.. Donations and16gacy inGome is received by way of donations, legacies, grants and gifts and is included in full in th8 Statement ol Financial Actiwlies when receivable. Grants, where entitlement is not conditKinal on the delivery ol a specrfic performance by the charty, ar8 recognised when the charity becomes unconditionally entitled to the grant. Inveslm8nt income is included when receivable. Income from charrtable trading a¢tivrty is accounted for when eamed. Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includ8$ any VAT which cannot be lully recovered, and is reported as part of the 9xpendilure to which it r8lates- Costs of raising funds cornprise Ihg Costs assockated wlh attracting donations, grarbts and legacies and the costs of trading IOT fundraising PUTposes. Charf(abl8 expendilure comprises thos8 Costs incurred by the charity in the delrvery ol tts aclNilies and seNices for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirecl nature necessary lo support IhÈm. Tangib assets The freehold propety has been included al a reasonable estimate of the assets, value to the charity. This balance is considered to be the initial carrying arUnt and not a revaluation. All other fixed assets are initially recorded at cosl. Depreelatlon Depreciation is calculated so as lo wrrte off the cost or valuation ol an asset, 195s Ils residual value, over the useful econornic life ol that asset as follows: Gala Equipment 20°k reducing balarKe Equipment 2/0 reducing balance No depreciation has been charged on the freehold propety or the sports pavilion. The ITuste8S consider that the residual value ol the property and sports pavilion is at least equal to its net book valug therefor8 depreciation charged would be immatgrkal. 11
Hopeman Community Assoclation Notes to the Financial Statemonts {¢onllnu8d) Year ended 30 S•ptember 2025 Accounling polici88 (Con11nl) Governmgnt grants Govemment grants are recognised at th& fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the charity will comply with the conditions attaching to them and th8 grallts will be received. Where the grani does not impose sp8cifigd future performance-relaled conditions on the recipient, r( is recognised in income when the grant proceeds are received or receivable. Where the grant does impos8 specili8d fulure performance-related conditions on the recipient, il is recognised in income only when the performance-relaied conditions have been mgt. Where grants received are prior to satisfying the revenue recognition criteria, they arg recognised as a liabilty- Financlal instruments A financial asset or a linancial liability is recognised onty when the enlty bgcomes a paty to the conlraclual provisions of the instrument. Baslc financial instruments ar8 initially re¢ognised at the amount receivable or payable including any related transaction cosls, unless the arrangement constitutes a financing transaction. wher8 it is recognised al the pres8nt value ot the future payments (iiscounted at a market rale of interest lor a similar debt instrument. Current assets and current lialilities are subsequ8lltly measured at the cash or other consideration expected to be paid or received and not discounted. Donations and legacles Unreslricted Funds Restricted Total Fund8 Funds 2025 Donations Principal Account- General Principal Aecounl- Resilience Pavilion Skatepad< M8morial Hall Gala Christmas Lights 2,957 2,957 21 4,422 21 4,442 2,670 242 2,670 242 Grants Principal Account- General Memorial Hall 9,206 Spon$or8hip Principal Account- General 1,490 1,490 16,565 4,443 21,008 12~
Hopeman Community Association Notes to the Financial Statements [n8d1 Year ended 30 September 2025 Donations and legacies (conlinueil) Unrestricted Funds Restricted Totsl Funds Funds 21Y24 Donalions Principal Accounl- General Pavilion Skatepark Memorial Hall Gala Christmas Lights 1,242 1?42 21,452 21,452 81JO 4,373 300 4,373 300 Grants Principal Account- General Memorial Hall Sponsorship Gala 5.915 22,252 28,167 Charitable Activitie6 Unrestricted Funds Restricted Totsl Fund• Funds Memorial Hall- rentals Memorial Hall- 200 club Playing Field beach huts & ground rents Sports Pavilion - bonds an(J hires Skatepark- fees Principal Account- rent received 11,307 2,192 3,758 2,020 11,307 2,192 3,758 2.020 19,277 19,277 Unr8Stricted Funds Fleslricted Total Funds Fun(ts 2024 Memorial Hall- rentals M8morial Hall - 200 club Playing Field - baach huts & ground rents Sports Pavilion - bonds and hires Skatepark- tees Principal Account- rent receNed 11,935 2,777 3.530 1.520 11.935 2,T17 3,530 1,520 19,762 19,762 13-
Hopeman Community Association Notes io the Financial Statements (conthu•d) Year ended 30 September 2025 Other trading aclivilles Unreslriclod Totsl Funds Unre8tricted Total Funds Funds 2025 Funds 2024 Christmas Lights . fundraising events Gala - trading income Gala - bar in¢ome 834 18,77S 22,000 834 18,775 22,IK>O 1.032 14,405 20,876 1.032 14.405 20,876 36,313 41.609 41.609 36.313 Inve8tment incom• Unrestricted Funds R8slricted Totsl Funds Funds 21r25 Bank interest receivable 310 258 Unrestricted Funds Restricted Total Funds Funds 2024 Bank interesl receivable 1,097 577 1.674 C081s ol raising donations and l•gacie8 Unrestricted Total Funds Unreslri¢ted Total Funds Funds 2025 Funds 2024 Christma5 Lights - fundraising costs 586 640 Costs ol other trading a¢tivities Unrgstricted T¢thl Funds Unre8tricled Tolal Funds Funds 2025 Funds 2024 Gala - trading expenses Gala- marquee bar supplies 21,716 8,075 21,716 8,075 21.328 10,379 81,707 21,328 10,379 29,791 29.791 31,707 -14-
Hopeman Community Association Notes to the Financial Statements (¢onthu Year ended 30 Seoember 2025 10. ExpgrKlhure on charltable activitie8 by fund type Unrestricted Funds R8sITlCted Totsl Fund5 Funds 2025 Principal Aceount Gala Memorial Hall Playing Fleld Skatgpark Sports Pavilion Christmas Lights 200 Anniversary Support Costs 13.105 47 13,105 47 14,457 2,005 19,849 3297 14.4S7 2.CQS 19.849 3297 1.069 1,069 53.829 14.221 39,608 Unreslficted Fun(Ls Reslrict8d Total Funds Funds 2024 Principal AGGounl Gala Memorial Hall Playing Field Skatepark Sports Pavilion Christmas Lights 2(KJ Anniversary Support Costs 19.455 58 19N55 58 12,446 3,809 105 1,774 12,446 3,809 105 1,774 974 744 974 744 21,231 18,134 39,365 11. Expendiluro on charitable activiti08 by activity type Activities undertaken direct Supwrt Totsl lund¥ costs Total fund 2024 Principal Account Resilience Gala Memorial Hall Playing Fiekl Skatepark Sports Pavilion Chiislmas Lights 200 Anniversary Govemance Costs 13,105 13,105 19,455 47 14,457 2,005 19,849 3,297 47 14,457 58 12,446 3,809 105 1,774 19.849 3,297 974 744 1,069 1,069 53029 52,760 1,069 39,365 15
Hopeman Community Association Notes to the Financial Statements (contlnu•d) Year ended 30 September 2025 12. Analysis ot Support costs 2025 2¢)24 Legal18es Independent Examinerfs lee Support costs 1,069 744 13. Net incomel(expendllure) Net irM81{expenditUreI is slated after chargintylcrediting).. 2025 2024 Depreciation of tangible fixed assets 1.041 14. Inthpendent examlnation f 2025 2024 F88s payable lo the ind8pendent examiner for.. Independent examination ol the financial statements 15. Stafl costs The lolal slaff costs and employe& benefits for the r8POrting p8riod ar9 analysed as follows- 2025 2024 4,250 4,647 Wages and salaries The average head count of employees during the year was 1 {2024- 11. The average nuTnbgr of full-time equNalent employees during the year is analysed as follows: 2025 2024 No. No. Part time Hall Keepers No employee received 8mployee benefits of morg than £60.0 O during the year12024.. Nill. 16. Trugt•e remuneration and expenses As agreed aTvJ approved by the Association Commi1188, the Treasurer and Secretary each reoeived an honorariurn equivalent to £130 pa (2024.. £130 each). No other Trustees recew8J any remuneration or expenses during thg year. 16-
Hopeman Community Assoclation Notes to the Financial Statements (eonllnu6d) Year ended 30 September 2025 17. TangNI • rued assets Land and Pavilion buildings Equipment Sports Pavilion Equipment Total At 1 October 2024 Additions 450.OCKJ 15.991 235,324 4,589 705,904 At 30 September 2025 D•preclation Al 1 October 2024 Charge for the year At 30 Septsmb8r 2025 Carrylng amount At 30 September 2025 450,C(JO 15.991 235,324 4,589 705,904 13,839 430 2,574 403 16.413 833 14,269 2,977 17,246 450,000 1.722 235,324 1,612 At 30 September 2024 450,000 2,152 235.324 2.015 689.491 Belorg the completion ol the accounts lor 2010, a balance relating lo fixed assets was not included in the financial statements. The valuation of £450,000 included in tha accounts Iof 2010 was consid8red lo be a reasonable estimate of the ass8ts' value to the charity and is regarded the initial carrying amount and not a revaluation. Tho propety held by the charlty includes the Memoiial Hall and Playing Fi81d. In addhion, Ihe charity has trtle to land used by the local bowling club and a clock tower attached to a church. As these properties are not utilised by ihe charity they are considered to have no value to the Gharity. 18. Debtor8 21Y25 2024 Debtors - rent receivable Other debtors 1,228 1.726 10 1.228 1,736 19. Creditors: amounts lalllng due wlthin one year 2025 2024 Accruals and delerred income 5,015 5,469 17-
Hopeman Community Association Notes to the Financial Statements (eortthu8d) Year ended 30 September 2025 20. Anatysis ot charltsblg funds Unrestrlcled funds At 1 Ocl 2024 At Transfers 30 Sopt 2025 Income Expenditure General funds 505,161 58,484 144,5981 519,047 At 1 Ocl 2023 At Transfers 30 Sept 2024 Income Exp8ndilure General funds 515.414 43,325 {53,5781 505.161 Re61ricted funds Al 1 Ocl 2024 At TranslgTS 30 Sept 2025 Income Expenditure Memor¢al Hall Playing Field Sports Pavilion Skatepark Resilience 15,347 1,732 250,412 24,083 1,442 18,110 3,827 2,020 21 114,4571 12,0051 {3,2971 119,8491 19,(KlO 3,554 249,135 4,255 1,442 293,016 23,978 (39,608) Al 1 Oct 2023 At Transfers 30 Sept 2024 Income Expendrture Mamorial Hall Playing Field srts Pavilion Skatepark Resilience 11.877 1,83B 250,666 2,736 1,442 15.916 3.703 1.520 21.452 112.446} 13.8091 11,774} (1051 15,347 1,732 250,412 24,083 268,559 42,591 118.1341 293,016 Memorial Hall funds received must be used for the upkeep and operation ol Ihe Hopernan Memorial Hall. Playing Field - fund received must be used lor the upkeep and operation ol Hopeman Playing Field. Pavilion - relates lo Ihe running ol a Communty Sports Pavilion on thé Playing Field. SkalepaTk- lateS to the running of a Community skatepa on the Playing Field. Resilience - this fund rela18s lo grant income received from Scottish and Southern Electricity Networks and Groundworks UK to support flood equipment, a generator change over switch and other expendflure related lo improving the resilience of the village. 18-
Hopeman Community Associatlon Notes to the Flnancial Statements (Gonioi¢Md) Year ended 30 September 2025 21. Analyslg ol nel assets between funds Unr88tricted Funds Restricted Total Fund¥ Funds 2025 Tangible Fixed Assets Current Assets Creditors less than 1 year Net assets 451.612 67,719 1284) 519,047 237,046 45,071 14,7311 277.386 688,658 112,790 {5.015) 796.433 Unrericted Funds Restricted Total Funds Funds 2024 Tangible Flxed Assets Current Assets Creditors le8s than 1 year Net assgts 452.015 53,674 (528) 505,161 237,476 60,481 14,9411 293,016 689,491 114.155 (5,469) 798,17T 19-