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2024-12-31-accounts

BROOKFIELD VILLAGE COUNCIL

Scottish Charity Number SC006461

Trustees’ Annual Report and Accounts for the year ended 31 December 2024

Current Members:

Co-opted member:

Contact Address:

45 Woodside Rd, Brookfield PA5 8UB

Recruitment and Appointment of Village Council Members:

All members are appointed or reappointed at our Annual General Meeting, which is held in March every year, in accordance with our Constitution. The following residents joined during the course of 2024:

,

Resignations during 2024: Trustee),

(Vice Chair & Trustee),

(Chair &

The committee met 11 times during the year and meetings were held in person.

Governing Document

Brookfield Village Council is a charitable unincorporated association, and the purposes and administration arrangements are set out in our Constitution.

Charitable Purpose

‘To hold, maintain and preserve all funds, land and property belonging to BVC for the benefit of residents of the village. In particular they will maintain the Village Hall and environs including the village bowling green, tennis courts and playing field. These will be managed so that they can serve the interests of all the residents of the village of Brookfield ’.

An updated Constitution was agreed at the AGM held in February 2021.

Activities and Achievements

Events held in the village during 2024 were as follows:

2

Land Ownership

The transfer of the former Merchiston field from Brookfield Village Trust (BVT) to Brookfield Village Council was completed early in 2024. The remaining BVT funds were transferred to the Village Council towards the end of 2024.

Hall Maintenance

Over the course of 2024, the Village Hall kitchen was replaced, and the fire alarm system was completely renewed. New lighting was installed along the pathway leading to the Hall entrance. Electrical improvements were carried out in the Grace McMurray Lounge. New radiators were installed in the front porch and also the back corridor. A Health & Safety audit of the Village Hall took place in November 2024 and a number of recommendations were made and have been acted on. We have entered into a contract with a Health & Safety consultancy. All improvements were achieved more or less in line with Budget set of £35,000 (Actual spend £35,737).

Hall Letting

We continue to benefit from the income from a variety of regular weekly – a total of ten sessions across the week on a Monday to Thursday evenings and Saturday and Sunday mornings. In addition, the village Art Club meets weekly from September to April and the SWI hold fortnightly sessions from October to March. The Ballet & Dance Academy, who previously held a number of classes in the Hall, has moved to an alternative venue.

Twelve children’s parties took place in 2024 together with three private functions. Gryffe Valley Rotary Club held a very successful jazz afternoon in June and Johnstone Youth Theatre used the Hall for rehearsals in November/December 2024.

Fundraising

We continue to encourage residents to donate to Village Council funds by way of a monthly or annual contribution which can benefit from Gift Aid. Although events such as the Cheese & Wine and the Carol Concert are not for profit, we aim to hold a number of events during the year that cover their costs and make a small profit.

Easyfundraising (easyfundraising.org.uk) is another convenient and free method of raising funds via online shopping. Please contact brookfieldvpa@gmail.com for further information about this and making a regular contribution. The Village Council receives no other source of funding so fundraising activities are essential for the upkeep of the Hall and thanks go to residents and friends for their continued support.

Extraordinary General Meeting (EGM)

An EGM was held on Tuesday 10[th] December 2024. The primary purpose of the EGM was to update the Village as to changes to Brookfield Village Council leadership and members. Prior to that meeting only one trustee remained and we had Co-opted members with no voting rights. A new trustee was appointed, and all cop opted members were voted to be full members of Brookfield Village Council.

Policy Updates

Since our last AGM we have refreshed a number of policies relating to Brookfield Village council. We have created a conflict-of-interest policy for all trustees and members. We have refreshed our expenses policy by placing a cap on time for expenses to be submitted. From a Health and Safety perspective we have refreshed all policies required following our health and safety audit as well as creating a new policy covering Legionnaires' disease (required given the showering facilities in the village hall).

Signed on behalf of the Trustees Trustee Brookfield Village Council March 2025 Ind8 ndonl Examlner's R8 rt to the Truslees and Members of Brookflèld Vllla 8 Councll

Scottlsh Charlty Numbor SC006461 Year ended 31 December 2024 I report on the accounts of the charity for the year ended 31 December 2024 which are set out on pages 5 to Resp8Ctlve responslbllltl8s of trustees and examlner The charity's tNstees are responsible for the preparation of the accounts in accordance with the tenns of the Charities and Trustee Investment {Scotland) Act 2005 and the Charities Accounts (Scodand) Regulations 2006 las amended). The charity trustees consider that the audit requirement of Regulation 10(11 Id) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44{11 Ic} 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) Regulations 2006. An examination indudes a review of the accounting records kept by the charity and 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 conceming 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. Ind8pendonl 8xamln8r's statement In the course of my examination, no matter has come to my attention. which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordan￿ with Section 44{1) la) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and to prepare accounts which accord with the accounting records and comply with Regulation 9 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 understsnding of the accounts to be reached. Signature: Date: 27 rnLruL Id 25 Name: Professlonal Body and Qualification: Chartered Management Accountant (Chartered Institute of Management Accountants) Address:

5

Statement of Receipts and Payments

Statement of Receipts and Payments
As at 31st December 2024
2024
Unrestrict
ed
2024
Restricted
2023
Total
Notes
£
Receipts
Donations
1
6,468
6,468
Receipts from fundraising Activities
2
14,123
14,123
Gross Trading Receipts - Hall Lets
24,006
24,006
Income from Investments - Interest
468
363
831
Total Receipts
45,066
363
45,429
Payments
Expenses for Fundraising activities
3
11,787
11,787
Payments relating directly to charitable activities
4
64,430
64,430
Grants and Donations
5
134
134
Governance costs
796
796
Total Payments
77,147
0
77,147
(Deficit) / Surplus for the 12mths to 31st
December
(32,081)
363
(31,718)
Payments as % of Recipts
170%		 2023 Full
Year
£
3,687
24,408
18,906
1,334
48,335
15,352
42,549
0
0
57,900
(9,566)
120%

Statement of Balances As at 31st December 2024 2024 2024 2024 Unrestrirt Restricted Total 2023 Notes Cash and Bank Funds Balances at start of year Bank Transfers Surplus / Ideficitl shown on receipts and payments account Cash and Bank Balances at 31st December 6 64,737 363 132,0811 24,144 13631 363 131,7181 88,882 98,447 11911 33.020 24.144 57.164 98.256 Other Current Assets Total Other Current Assets Fixed Assets Land and Buildings at cost Less Grants Received 125,196 166,5051 58.691 28.888 14,0001 24,888 2527 86.106 125,196 166,5051 58,691 28.888 14,0001 24,888 2527 86.106 125,196 166,5051 58.691 28.888 14,0001 24,888 2,527 86.106 Fixtures and Fittings at cost I Sep 2003 Less.. grants received Equipment at cost I Sep 2LX)3 Total Fixed Assets Creditors Other Creditor- tax over claimed on gift aid Accrued Expenses Total Liabilities NetAssets 119.126 24.144 143.270 184.362 SJ8TKd l%haifofl11 Sign*tyre: Position: Dydte: March 2025

7

Notes to the Accounts

1 Donations
Gift Aid Contributions
Income Tax recovered on gift Aid
Other Donations
2 Receipts from fundraising activities
Gala / Brookfield Day Income
Income from other functions
3 Expenses for Fundraising activities (See also note 10)
4 Payments relating directly to charitable activities
Maintenance of Village Hall and policies
Heating, lighting and utilities
Cleaning
Insurance
Printing, stationery and web costs
Miscellaneous
5 Grants and Donations
Donations to Brookfield Village Trust
Other Donations		 2024
2023
£
£
900
1,125
231
333
5,337
2,230
6,468
3,687
3,509
3,786
10,615
20,622
14,123
24,408
11,787
15,352
44,390
24,376
5,972
5,599
7,515
5,635
2,239
2,242
1,688
1,918
213
279
62,018
40,049
134
134
0

8

Notes to the Accounts (continued)

6 Reconciliation of Bank Accounts :
a) Bank of Scotland
Balance Per Bank Statement at 31 December
Outstanding Lodgements
Cash in hand
Adjustment
Unpresented Cheques / Payments
Balance per Accounts 31 December
b) Barclays Restricted
Balance Per Bank Statement at 31 December
Outstanding Lodgements
Unpresented Cheques
Balance per Accounts 31 December
c) Barclays Unrestricted
Balance Per Bank Statement at 31 December
Outstanding Lodgements
Unpresented Cheques
Balance per Accounts 31 December
d) Total All accounts
Balance Per Bank Statement at 31 December
Outstanding Lodgements
Unpresented Cheques / Payments
Balance per Accounts 31 December		 2024
2023
£
£
28,234
59,936
1,435
1,895
6
-
-
1,435
1,901
44
-
-
-
-
44
-
29,713
61,837
24,508
24,144
-
-
-
-
24,508
24,144
2,944
2,900
-
-
-
-
2,944
2,900
55,686
86,980
1,435
1,901
44
-
57,164
88,881

9

Notes to the Accounts (continued)

7. Funds

All funds are unrestricted with the exception of the Grace McMurray bequest, which is restricted under the terms of her will to support improvement activity to the hall and the surrounding areas. During 2024 we were notified of a bequest form the Estate of the late Joan Harrison. The process of Identification and Verification checks has taken a considerable amount of time (partly due to our out-of-date website and constitution). The bequest (unrestricted) was received 4[th] Feb 2025 (£30,000 in total).

8. Trustee Remuneration and Expenses

No Trustees received any remuneration or expenses during the year ended 31 December 2024. It should be noted that has made use of a Garden refuge bin that Village council bought the licence for. To cover the usage had made a £50 donation to Brookfield Village Council. It should also be noted that has taken out a credit agreement on behalf of BVC to cover the purchase of a new Kitchen from Wren. Credit agreement runs to May 2027 at a cost of £266.27 monthly (£7,721 being outstanding on 31[st] Dec 2024). Should for any reason requires this to be paid back immediately an agreement between and BVC (email form previous chair) is in place to do so.

9. Transactions with Trustees and Connected Persons

The Trustees are all residents of Brookfield and as such, attend events and use the services of the Brookfield Village Council, and pay for these on the same basis as the other residents.

10. Improvements

Feb 24 the village council held a meeting to set a budget for improvements. A budget of £35,000 was set with a number of items identified to progress with. 4 Main items were delivered

Main areas of overspend:

io 11. Breakdown of FY24 Payments Running Costs £26,145 nkngtnsts 213 5.972 7.515 7,72D 2.239 796 1.688 26,14S 279 5.599 5.635 9.013 2.242 -24% rdonlng airs&Mainténan(è &S" ..Other &S' ..A5be5t05 H4".: RppDrt It?m5 Renewats É1.958 É1.666 £537 El.176 £w El,787 Cleanin8 Repalrs and Renewals Insurance OtherGovernanie ITI Phone IPrIn￿n8 33% -14% -12% 6% 24,68S •H&sx Heahan&klety Payments £78,819 Ul¥tyesia￿nln8/￿W•ryrQ J5,n7 75 L17 Events £11,786 FY24 EvEnts& Roturns Expenses GrossP £728 £2.781 £s Cash Move Field £2.445 £361 £270 £ioso IlllwEEn HD8Tnanay Santa Ereakfast Tvshow Xmas market Events Aetum. Events Equipfflent Nun Income Event5 £166 £492 £L596 £3A37 £520 £7.550 £6.573 £￿8 £107 Trust to SCIO £900 Re-lnvestment £35,736 -£107 GipndTotal rSt(rtk Events Betum PriDr tD8enericevents equipment ur¢hases stock non income events £8.2E5 5.8 -£3.521 £2.337

11

12. Quarterly view of the year

Receipts
Payments
Surplus / (Deficit)
Opening Bank
Surplus / (Deficit)
Cash Correction
Cash Adjustment
Closing Bank (Bank of Scotland)
Opening Cash
Cash Transactions
Closing Cash
Closing Funds
Total Funds
Receipts Detail
Gift Aid Contributions
Income Tax on gift Aid
Other Donations / Unidentified
Gala Day Income
Other Functions Income
Hall rents
Regular classes
Clubs
Single Lets
Bank Interest - general
Bank Interest - Grace McMurray
Payments Detail
Gala Day / Other Events Expenses
Other Fundraising costs
Gala Day Income
Other Functions Income
General
Utilities Rent / Rate
Cleaning
Repairs and Renewals
Insurance
IT- website, + phone, printing and stationery
Stock
Grants and Donations
Governance costs:
Legal Fees
Accounts / Independent examination
Other Governance
Single Lets
Surplus / (Deficit)*		 Q1
Q2
Q3
Q4
Qtr 1
Qtr 2
Qtr 3
Qtr 4
£
£
£
£
21,884
23,048
16,697
25,001
26,957
47,795
18,467
25,129
(5,074)
(24,747)
(1,769)
(127)
86,987
81,824
57,077
56,239
(5,074)
(24,747)
(1,769)
(127)
(89)
0
931
(382)
81,824
57,077
56,239
55,729
1,895
1,984
1,984
1,053
89
(931)
382
1,984
1,984
1,053
1,435
83,808
59,061
57,291
57,164
205
335
280
80
0
0
0
231
298
75
0
4,963
0
0
4,519
0
209
544
5,716
12,467
0
0
0
0
4,060
4,231
2,712
3,240
1,500
840
0
1,451
1,351
452
3,293
2,407
171
141
86
71
90
91
91
91
7,884
6,708
16,697
25,001
709
213
1,254
6,089
0
0
0
0
0
0
1,010
0
170
0
3,320
4,831
0
136
42
35
1,982
1,167
743
2,081
1,464
1,728
2,312
2,011
7,925
23,855
6,832
5,778
22
2,217
0
0
345
427
452
464
0
0
2,011
1,510
0
0
0
134
0
0
0
0
0
1,512
0
900
0
0
0
0
0
0
0
796
340
200
490
500
12,957
31,455
18,467
25,129
(5,074)
(24,747)
(1,769)
(127)