Independent Examiner's Report to the members/trustees of Ferintosh Public Hall Registered Charity - SC005925 Report on the accounts of the charity for the period Ist Sptember 2024 to 31st August 2025
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) 2005 Act and the Charities Accounts (Scotland) Regulation 2006. The charity trustees consider that the audit requirement of Regulation 10 (1) (d) 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 independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulation 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 seeks explanations from the 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 accounts. Independent examiner’s statement In the course of my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in any material respect the requirements:
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ad 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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e to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached -ee Date 15/12/2025
FERINTOSH HALL COMMITTEE
| Balance Sheet | ||
|---|---|---|
| Forthe yearended 31 August2025 | ||
| 2025 | 2024 | |
| £ | £ | |
| ACCUMULATED FUNDS | ||
| Balance as at 31 August 2024 | 9,362.00 | 8,525.76 |
| Add: Surplus/(Deficit) | 2,428.83 | 836.24 |
| 11,790.83 | 9,362.00 | |
| REPRESENTED BY: | ||
| Royal Bank of Scotland Premium A/C | 11,273.31 | 9,804.90 |
| Cash in Hand | 23.52 | 7.10 |
| 11,296.83 | 9,812.00 | |
| Creditors | ||
| Debtors | 944.00 | |
| 12,240.83 | 9,812.00 | |
| Deferred Payments (100 Club) | -450.00 | -450.00 |
| 11,790.83 | 9,362.00 |
| have examined the attached income and expenditure account for the year ended 31 August 2025 and the balance sheet as at 31 August 2025 of Ferintosh Hall Committee, and confirm that they are in accordance with the books and vouchers provided.
FERINTOSH HALL COMMITTEE
Income and Expenditure Account For the year ended 31 August 2025
| 2025 | 2024 | |||
|---|---|---|---|---|
| £ | £ | |||
| INCOME | ||||
| Grants | 31,916.00 | 2,785.27 | ||
| 100 Club OtherFund Raising |
1,200.00 1,159.50 |
1,200.00 628.90 |
||
| Letting Income | 2,781.00 | 2,532.50 | ||
| Donations / Misc | 283.00 | 287.00 | ||
| 37,339.50 | 7,433.67 | |||
| EXPENDITURE | ||||
| Licences /Insurance | 1,162.31 | 899.79 | ||
| Heat& Light | 1,697.83 | 618.79 | ||
| Repairsand Renewals | 30,570.48 | 4,293.00 | ||
| Fund Raising Events | 847.33 | 600.00 | ||
| Miscellaneous | 632.72 | 185.85 | ||
| 34,910.67 | 6,597.43 | |||
| Surplus/(Deficit) in year | 2,428.83 | 836.24 | ||
| — | SSS |
£
FERINTOSH HALL COMMITTEE
RBS Bank Reconcilliation as at August 2024
| Opening Balanceas at | 1 September2024 | 9,804.90 |
|---|---|---|
| Add Lodgements | 35,518.17 | |
| 45,323.07 | ||
| Less Drawings | 34,049.76 | |
| Balance at 31/08/2025 | 11,273.31 | |
| Balance perStatement | 31/08/2025 | 11,273.31 |
| Balanceat31/08/2025 | 11,273.31 |
Balance at 31/08/2025
£
FERINTOSH HALL COMMITTEE
Cash Reconcilliation as at August 2025
| Opening Balance as at | 1 September2024 | 7.10 | |
|---|---|---|---|
| Cash Income | 877.33 | ||
| ~~ | 884.43 | ||
| Cash Expenditure | 860.91 | ||
| Balanceat31/08/2025 | 23,52 |
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| 2024-2025 Ferintosh Hall Petty Cash |
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| a aee SC a aes a ee aee aGS a a SS TTT aeS aee |
APPENDIX 1
_.__Trustees'7Period startAnnualdate Report forthe. Periodperiodend date OSC ir From 01Day 09Month 2024Year =—s«To 31Day 08Month 2025Year
Office of the Scottish Charity Regulator
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)
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Charity name Ferintosh Public Hall
Other names charity is know Registered charity number $C005925 Charity’s principal address c/o Kinross
c/o Kinross
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.
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7
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Easter Kinkell
Dingwall
Postcode IV7 8HY
Names of the charity trustees on date of approval of Trustees’ Annual Report
Trustee name Office (if any) 1 2 3 4
Ceeyear (or body) entitled to appoint trustee (if any)
5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
1
APPENDIX 1
Reference and administration details
Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)
Duncan Fraser 01/12/2024
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|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Structure,|governance|and|management|
|Type|of|governing|document|The|Ferintosh|Public|Hall|Constitution|form the|basis|of the|rules|
|governing|the|management|of|the|Hall|Committee &|Trustees|
|Trustee|recruitment and|appointment|No Change|in|Trustees|during|this|period.|
|The|Current|4|Trustees,|listed on|page|1,|are|independent|of the|Hall|
|Committee.|
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Objectives and activities
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|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Charitable purposes|To ensure the ongoing|availability|of|the|Village|Hall|for|Social|events and|
|community|groups.|
|To|maintain|the|hall|in|good|order for the|same.|
|Summary of the main|activities|Fundraising|events|and|ongoing|maintenance|throughout the|year.|
|in|relation to these objects|The|Hall|is|utilised|by Local|Groups,|The|Ferintosh|Primary|School|and|
|community|members|for social|functions/gatherings.|
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2
APPENDIX 1
Achievements and performance
Summary of the main achievements of — Fundraising activities continue to be the main objective for ongoing hall the charity during the financial period == maintenance, Committee efforts remain focused on generating income through hall hires, organised events & Grant Funding options. Significant maintenance during the past years has returned to Hall to good order and resulted in increased use by community groups.
Financial review
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|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Brief statement|of the charity’s|policy|© The Committee aim to|retain|sufficient|funds|to cover at|least|1|years|
|on|reserves|running|costs|with|a|minimum|allowance|of|£5000|for|Hall|Maintenance.|
|Details|of any deficit|
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Donated facilities and services (if any) | None
3
APPENDIX 1
Other optional information
The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees Signature(s) Full name(s) Position (e.g. Chair) Treasurer Date 06/01/2026
4