CHARITY REGISTRATION NUMBER: SCIX13406
Hopeman Community Associatlon
Unaudited Financial Statements
30 September 2025

Hopeman Community Association
Financial Statements
Y￿r 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
sU￿lUS 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 011￿lalIY 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 reS￿nSIble 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, a￿1 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 ass￿8
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 Re￿rtIng 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 dIsG￿lI0n 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 ar￿Unt 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 (Con11n￿l)
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 [￿￿n￿8d1
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 ir￿M81{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
s￿rts 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
Unre￿ricted
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-