COMPANY REGISTRATION NUMBER.. SC436233
CHARrrY REGISTRATION NUMBER: SC006465
Gairloch Community Hall
Company Limited by Guarantee
Unaudited Financial Statements
31 July 2024
MACDOWALL & CO
Chartered Certified Accountants
Tulloch Streel
Dingwall
IV15 9JY

Gairloch Community Hall
Company Limited by Guarantee
Financial Statements
Year ended 31 July 2024
Page
Trustees. annual report (incorporating the directorfs report)
Independent examinerfs reFrf)rt to the trustees
Statement of financial activities (including income and
expenditure account)
Statement of financial position
Notes to Ihe financlal statements
The following pages do not forni part of the financial ststements
Detailed statement of financial activities
18

Gairloch Community Hall
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Directorfs Report)
Year ended 31 July 2024
The trustees, who are also the directors for the purposes of company law, wesenl their report and the
unaudited financial stslements of the charity for the year ended 31 July 2024.
Reference and administrative details
R•giSt•red charity nam•
Gairloch Community Hall
Charfty reglstration number SCOLY)465
Company reglstratlon number SC436233
Principal office
Achlercaim. Gairk¢h. Ross-shire. IV21 2BP
Registered office
28 Queensgate. Invemess. IV21 1 DJ
Thg trustg9s
C. Barrett
N. J. Hayes
D. J Keogh
R. M2cKenzie
S. McGeachie
S. W. Mclnnes
C. J. Parry
H. Widdows
R. Widdo
Cornpany secretary
Macleod & Maccallum Limtted
Independent exanlner
M J Macnab, 8Sc. FCCA
Tulloch Street
Dingwall
IV15 9JY

Gairloch Community Hall
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Directorfs Report) (COn￿M￿￿)
Year ended 31 July 2024
Structure. governance and rnanagemont
The company, which is a recognised charity in sCo￿and, is registered as a charita￿& company limited
by guarantee and was sel up by a Memorandum of Association on 06 Nov 2012. The companls
registered charity number is SC006465.
The management of the company is Ihe responsibilty of the Truslees who are elected and co-opted
under the terms of the Articles of AssocialN)n. The Trustees manage the organisalion of the company
and charity and make all the major and Strateg￿ decisions about rts organisation and operation. The
Trustees are all members of the company and work for the company on a voluntary basis. The
Trustees are responsible for keeping protw aCc￿vntsng records that disdose wlh reasonable
accuracy al any time the financial posf(Ksn of the charity and to enable them to ensure that the
financial statement5 cornp￿ with the Companies Act 2006. The Trustees are also responsible for
safeguarding the assets of the charity and herTr￿ taking reasonable steps for the prevention and
detection of fraud and other Irregularit￿$. The above rewrt has been prepared in accordance wth the
provisions applicable lo companies subject to the small companies regime as set out in Part 15 of the
Companies Acl 2(M)6 and in aco)rdance with the Charities SORP (FRS102}.
Objectives and activitigs
The companls purpose is to pr￿Qle the well-being of the residents in the Area of Benefit wilhoul
discrimination on political. religious or any other grounds.. and to associate with clubs, voluntary
organisalions, charities and other organisalions in co-operatKJn with local authorities lo advance
education. health arKI recreation and to improve the quality of lrfe through the Area of Benefrt, with the
particular aim of assisting residents in speaal need by reason of age. JOLrth or other circumstances.
Achlevements and perfomiance
Staffing..
The hall continues to employ Julia Mackenzie. part lime, as caretaker and bookings derk. Al other
activities are carried out by the Management Committee on a voluntary basis.
Building, Plant an¢Y Equipment (repairs and m8intenance}-.
The main hall floor has been sanded and vamished. Grant money has been re￿iVed for this. The car
charging point in fronl of the hall now providing a gL￿ in￿me. The wblic toilets have been kept
open throughout the year.
Board OF Trustees..
There are no changes to the Board of Trustees in this ￿.
Fund-raising..
The main income (£Jmes from hire charges. SevpA fund-raising events were held dunng the year.

Gairloch Community Hall
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Directovs Report) (¢¥7nUnuod)
Y•ar ended 31 July 2024
Flnancial revlew
The hall continues lo be self supporting.
Comfort Scheme money conlinues to be alkrated by the H￿Jhland Council. Weekly markets have
been held for much of the year.
The monetary loans from the cDmmtitee members are being repaid in stages. Collection boxes in
the toilets and al the book exchange have Coll￿ted over £900 during the year. car charging point
now covers costs.
Rental charges have been increased due to higher energy charges.
Plans for futurn periods
Challenges in the forthcoming year:
Completion of the Air Source Heal Pump healing system lo replace the present oi14ired system. An
existing electrical supply has been upgraded to 3 phase power this year.
Involving the local community:
The local community is regularty informed abwl happenings through our webpage. Face-book. and
articles in the Gaidoch & District Times.
Conclusion-
The Hall continues to operate successfully and be a focal point of the communty.
Small company provisions
This reF)Ort has been prepared in arxordance wlh the provisions applKable to companies entitled to
the small companies exemption.
The Iruslees. annual report vrds approved on 20 March 2025 arxl signed on behalf of the board of
trustees by..
R. Widdows
Trustee

Gairloch Community Hall
Company Limited by Guarantee
Independent Examinerfs Report to the Trustees of Gairloch Community Hall
Year ended 31 July 2024
I report to the trustees on my examinatK)n of the finanual statements of Gaidoch Communty Hall I'lhe
charitll for the year ended 31 July 2024.
Responslb115tles and basls of report
As the trustees of the company (and also its directors for the purposes of company law) you are
responsible for the preparation of the financial statements in accordance with the requirements of the
Charities and Trustee Investment IScotlaThJl Act 2005 {Ihe 2005 ACY), the Charities Accounts
{ScotlaThdl Regulations 2006 las amermjed) and the Companies Act 2006 I'the 2006 Act'l. You are
Satisfied that the accounts of the company are rnl required by charty or company law to be audited
and have chosen insle8d lo have an independent examinat￿n.
Having satIsf￿d Myse￿ that the ￿lUnts of the company are not required lo audited under Part 16
of the 2006 Act and are eligible for independenl examination. I report in respect of my examination of
the charitls accounts carried out urKler section 4411llc} of tt)e 2005 Act. In carrying out my
examination I have followed the requirements of Regulation 11 of the Charities Accounts {ScoUandl
Regulations 2CKJ6 las amerKJed>.
Independent examlnerfs sLitement
Since the charity is required by company law to prepare its accounts on an accruals basis and is
registered as a charity in Scotland your examiner must be a member of a body listed in Re9ulation
1112} of the Charities Accounts (Scoua￿Il Regulations 2[￿$6 {as afflermjedl. I can confirm that l am
qualrfied to undertake the examination because l am a registered member of the Institute of Chartered
Accountants in England and Waes {ICAEW} is one of the listed bodies.
I have comFdeled my examination. I confim that no matters have come to my attenlh)n in connection
with the examination giving me cause to believe-
accounting records were not kept in respect of the charity as required by section 386 of the
2006 Act. section 44(1Ma) of the 2(K15 Act and Regulation 4 of the 2006 Accounts
RegulatM)ns' or
the financial statements do not 80x￿d ￿ryth tIKJse recths or vthh the accounting
requirements of Regulation 8 of the Charrties A{X￿nts {Scodand) Regulations 2006.. or
the finanryal statements do not comply ￿th the accounting requirements of section 396 of
the 2006 Act other than any requirement that the accounts gNe a Inje and fair. view wh￿h
is not a matter considered as part of an independent examination. or
the financ￿1 stslements have not been sxepared in ￿1rdance wilh the methods and
Principles of the Statement of Recommended Practice for a(￿untIng and reporting by
charities applK3ble lo charibes preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021.

Gairloch Community Hall
Company Limited by Guarantee
Independent Examinerfs Report to the Trustees of Gairloch Community Hall
(con11nu￿fj
Year ended 31 July 2024
I have no concerns and have come acros5 no other matters in connection with the examination to
which a
ntion shoul
be drawn in this report in order to enable a proper understanding of the
accou
obere
M J Macnab. BSC. FCCA
Independent Examiner
Tulloch Street
Dingwall
IV15 9JY

Gairloch Community Hall
Company Limitsd by Guarantee
Statement of Financial Activities
{including income and expenditure account)
Year ended 31 July 2024
2024
Restrtcted
fvnds Total funds Total funds
2023
Unrestricted
fuThJs
Income and endowments
Donations and legacies
Charitable activities
other trading activities
Investment inC￿ne
2.759
22.913
7,309
445
32.531
4.733
35,290
27.646
7,309
445
9,534
23,790
11.379
127
Total Income
33,426
37,264
70,690
44,830
Expenditure
Expenditure on raising fijnds..
Costs of raising donalK)ns and
legacies
Totsl expendfture
29,471
7.445
36,916
38.954
29.471
7,445
36.916
38.954
Net income and net movement in ￿ndS
3.955
29.819
33.774
5,876
Rgconciliation of funds
Total funds brought forwrard
Total funds Gafried forward
238,074
59,361
297.435
291,559
242.029
89.180
331.209
297,435
The statement of financial activities indudes all gains and losses recA)gnised in the year.
l incJ)me and expenditure derive from continuing acbv11￿.
The notss on pag•s 8 to 17 form part ofthese financlal staiements.

Gairloch Community Hall
Company Limited by Guarantee
Statement of Financial Posltlon
31 July 2024
2024
2023
FIX￿ assets
Tangible fixed assets
14
256,077
252.909
Cuirent a888ts
Deblors
Cash at bank and in hand
15
20.050
S9,428
6,697
44,710
79,478
51.407
Cr•dltors: amounts falllng duo wlthln ong yw
Nèt currnnt 88S•ts
16
4,346
6,881
75.132
44,526
Total a88et8 less curront Ilabllltl••
331.209
297.435
Net as•ets
331,209
297.435
Funds of the charlty
Reslricled funds
Unreslricled funds
68,496
262,713
59.361
238.074
Total charlty funds
18
331.209
297,435
For Ihe year endin9 31 July 2024 the ¢hafily was entiU&J lo oxemplion from audll under sectkjn 477 of
the Companies A¢1 2006 relating lo smail Companies.
Directors. r8sponsibilllies..
The members have not requlred the company to obtain an audlt of its finan¢lal $latements for the
year In oue811on in accordance wlh ￿tIOn 476,.
The directors a¢kno￿edge their responsibilities for ¢omptying wth the requirements of the Act
with respect lo accounting records and the preparation of financial stalemenls.
These financial statements have been prepared in aCcOrdar￿ wlth Ihe provlsions apF4icable lo
companie$ subject lo the small companies, regime.
These financial statements were approved by the ty)ard of trustees aThJ aulhorlsed for Issue on 20
Mar¢h 2025. and are signed on behalf of the board b￿.
R. Widdows
Trustee
Th• note8 an ptyes 8 to 17 forni part 01the￿ flnaTrCl￿ statemenig.

Gairloch Communlty Hall
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 July 2024
Genéral Informallon
The charity is a publ￿ benefrt entty aNJ a private company limiled by guarantee, registered in
Scotland and a registered charty in Scodand. The address of the registered office is 28
Queensgale, Inverness. IV21 1DJ.
Statement of Compliance
These financial statements have been prepared in compliance wth FRS 102, The Fin2ncial
Reporting Standard applicable in the UK arml the Republic of Ireland,, the Statement ol
Recommended Practice applicable to d)arities preparing their accounts in accordance with the
Financial Reporting StaThJard applicable in the UK and Reput4ic of Ireland IFRS 1021 (Charities
SORP IFRS 102)) and the Companies Act 2006.
A£￿UntIng policies
Basls ol preparatlon
The financial statements have been prepared on the historical cost basis, as m(KJified by the
revaluation of ￿rtain financial assets and liabilit￿S and inveslment properties measured al fair
value through income or expenditure.
The financtal statemen15 are prepared in sterting. wh￿h is the functional ￿￿rrencY of the enlty.
Going concem
There are no material urKertainlies about the Charit￿$ abilty to continue.
Fund accounting
Unrests￿ed funds are available for use at the discretion of the trustees to further any of the
charitys purwses.
Designated funds are unrestricted funds eamiarke(I by the trustees for particular future project or
commitsnenl.
Restricted funds are subjected to restrictions on their expendilure dedared by the dorwy or
through the terms of an appeal. and fall into one of tsvo sutKla5ses: restricted income funds or
e￿lOWment funds.

Gairloch Communlty Hall
Company Llmited by Guarantee
Notes to the Financial Stst•ments (¢onUnu•dJ
Year ended 31 July 2024
Accountlng pollcl•s (¢othu•dJ
Incomlng resources
All incoming resources are induded in the slalemenl of financial activilies when enlrtlemenl has
passed to the charity.. 6t 1$ probatAe that th8 econom￿ benefit$ asS￿lated with the trans8clbon
will flow lo Ihe charily and the amount can be rdiably measured. Th8 following specific policies
are applied to particular categories of income:
Income from donations or grants is recognised ￿en there Is eviderth of enlitlemenl lo the
gift, receipt is probable and its amount Can be measured reliably.
legacy income 1$ re¢ognised when receipt is probabl8 and entitlement is established.
Income from donated goods is measured al the fair value of the goods unless thSs Is
impractical lo measure rella￿y. in which case the value is derived from the c05110 the donor
or the eslimaled resale value. Donated facililies and services are re¢ognised in the
accounts when re￿iVed rf the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
Income from contracts for the supply of seNkes 18 recognised ￿th the delivery of the
¢onlra¢led service. This is ¢lassrfwf as unreslricled funds unless there 1$ a conlraclual
requirement for It lo be spent on a part￿lar purpose arKI relumed if unspent. In whi¢h case
11 may be regarded as restricted.
Ro•ourcM exp•ndod
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure indudes any
VAT which cannot be fully recovered. and is Classif￿ under headings of the $tslemenl of
financial a¢tivilie$ to which il relates-
expenditure on raising funds indudes the costs of all fundraising a¢tivilies, events,
no￿&￿ritable trading activities, arKI the sale of donated goods.
expenditure on charitable activities indudes all costs incurred by a charrty in undertaking
sclivilies that further ils eharttable aims for the benefit of its ben8fictaries, including those
support costs and costs relating lo the governance of the charity apportioned lo charitable
acllvili88.
other expendilure includes all expendtlure that 1$ neilher relaled lo r8ising funds for the
charity part of its expendFbJre on charilable aclNilies.
All costs are allocated lo expenditure calegories refieCti￿ the use of the resource. Direct costs
attributable to a single activity are allocated dKectly lo that acliwly. Shared costs are apportioned
between the activf(ies they contribute to on a reasonable. justifiable and consistent basis.
Tanglblo a6sds
Tangible assets are initially recorded at Cost, Subsequently slated al cost less any
accumulated depreciation and impairment losses. Any tangible assets carr*d al revalued
amounts are recorded al the fair value at the dale of revaluation less any subsequent
accumulated depreciation and subsequent ac(#Jmulaled impairment losses.

Galrloch Community Hall
Company Limited by Guarantee
Notes to the Financial Statements (¢onthu
Year ended 31 July 2024
Accounting pollclas fconllnw
TangIb￿ assetg (conllnu
An Increase In the carrying afflount of an assel as a result of a revaluati￿. is recc*3nised in other
recognised gains and losses, unless rt reverses a charge for impairment that has previously been
recognis8d as expenditure within the stslement of financial activities. A decrease in the car￿ng
amount of an asset as a result of revalualion. is recognised in other retognised gains and losses,
excepl lo which il offsets any previous revaluation gain. in wh￿h case the loss is shown within
other re¢ogntséd gains and losses on the statement of financial a¢tivibes.
Depreclatlon
Depreciation is calculated so as lo vKite off the cost or valuatlon of an asset, less Ils residual
value, over the useful econom￿ lrfe of that asset as follows:
Plant and Equipment
Electric Vehicle Charger
25% reducing balance
10•/0 reducing balance
Impalrrn•nt of flx•d a88•t8
A review for indicators of impaimient is carried out al each reporting dale. wllh the recoverable
amount being eslimaled where such Ind￿tOrS exlsl. Where tha carrying value exceeds the
recoverable amount, the assèt is impalred ￿Ingly. Prior impalmenls are also reviewed for
rM)ssible reversal al eaGh raporting dale.
For the purposes of impaimienl lesling, when It is nol posslble lo eslSmale the recoverable
amount of an indiv￿￿al asset. an eslimale Is made of the recoverable amount of the
cash-generating unit to which the asset b81oThJs. Tho cash-generating unit is the smallest
idenlrfiable group of assets that indudes the asset and generates cash irrflows Ihal largely
independent of Ihe ¢a$h Inflo￿ from other assets or groups of assets.
For impaimient le$ling of good￿11. the gcKMJwill acquired in a business combination Is, from the
acqy151tion dale, allocated lo each of the cash-generaling units that are expected to benefll from
the synergies of the combination, irrespective of whether other assets or liabilits8s of the charlly
are a$$igned to those units.
Flnanclal In•trument•
A financial asset or a financlal liabli lty is recognised only the charity becomes a party to the
contractU81 provisions of the inslrumenl.
88sic financlal Instruments are initially recognised at the amwnl receivable or payable indudlng
any related transaction costs.
Current assets arbd current liabilriies are yubsequenuy measured al the cash or other
consideration exp*cted to be pa*J or received and not discounted.
Debt instruments aTe subsequenlly measured al amorttsed Cost.
10

Gairloch Community Hall
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 July 2024
Accounting pollcles (Conlthwdj
Flnanclal Instruments (¢ontsn
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequenvy measured at fair value wtth changes in fair v81ue
recognised in income and expenditure. Al other such investmenls are subsequellly measured at
cost less impairment.
Other financial instruments. incIt￿ing derNalives. are initially recognised al fair value. unless
payment for an asset is deferred beyond nornial business temis or financed at a rale of interest
that is nol a market rate, in Nthich case the assel is me8StJred at the present value of the future
payments discounted at a market rate of interest for 8 similar debt instnjment.
Other financial instruments are subsequenUy measured at fair value. ￿th any changes
reeognised in the statement of fInar￿la1 acbviti"es, wilh the exception of hedging instruments in a
designated hedging relationship.
FInar￿la1 assets that are MeaSur￿j at cost or amortised cost are rev￿Wed for oblectNe eviden
of impairnienl at the end of each reporting dale. If there is objective evidence of impaimienl, an
impairment loss is recognised undef the approprkate heading in the statement of financial
activilies in which the initial gain ￿￿5 recognised.
For all equty insttuments regardless of signif￿ance, and other financial assets that are
individually signrficant, these are assessed indrvidually for impairment. Other financial assets are
either assessed indNidually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are re￿gnised immediately. to the extent that the reversal does not
result in a carrwng amounl of the financial asset that exceeds what the carying amount would
have been had the impainnent not previously been recognised.
Defined contribution plans
Contributi￿S to defined contrilwtion plar7s are rec(*3nised as an expense in the period In whlch
the Telaled service is provided. Prepaid Contributions are recognised as an asset lo the extent
that the prepayTnenl will lead to a feduction in future payments or a cash refund.
When contributions are not expected to be setded wholly Ythhin 12 months of the end of the
reporting date in which the employees render the related seNice. the liability is measvred on a
discounted present value basis. The unwnding of the dis￿)Unt is r￿ognISed as an expense in
the period in which it arises.
Limited by guarantae
The company is a private company limited by guarantee and consequently does not have share
capital. The members of the company are the Truslees named in the Trustees Report. In the
event of the company being wound up. the liability in restErt of the guarantee is limi(ed lo £1 per
member of the company.
11

Gairloch Community Hall
Company Limited by Guarantse
Notes to the Financial Ststements
Year ended 31 July 2024
Donatlons and legacles
Unrestricted
Funds
Restr￿ted Total Funds
Furmjs
2024
Donations
Donations
2,259
2,259
Grants
Grants receNable
32,531
33,031
2.759
32.531
35,2WJ
Un￿str￿ted
FUNIS
Restricted Total Funds
Funds
2023
Donations
Donat￿n$
2.275
2,744
Grants
Grants receivable
6.790
6,075
3.459
9,534
Charitable activities
Unrestrthd
Funds
Reslricle(J Total Funds
Funds
2024
Hall lellings
Chargecar EVC income
SLsndry income
22,913
22.913
4,733
4.733
22,913
4,733
27,646
Unrestricted
Funds
Reslricled Total Funds
Funds
2023
Hall lettings
Chargecar EVC income
Sundry income
20.312
20,312
2,613
2.613
21.177
2.613
23,790
Other tradlng a¢tlvltl68
Unreslricled Total Funds Unrestr￿1￿] Total Funds
FurKIs
2024
Funds
2023
FuThlraisiro events
7.309
11,379
11.379
12

Galrloch Community Hall
Company Limited by Guarantee
Notes to the Financial Statements (conth
Year ended 31 July 2024
Investment income
Unrestricled Totsl Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Bank interest reCeiVa￿e
445
445
127
127
Costs of raising donations and logacies
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Wages and Salaries
Pension costs
EVC running costs
Soup Lu￿h Costs
Light and Heat
Repairs and Maintenance
Insurance
Legal and Professional Fees
Licences
Other offi￿ Costs
Depreciation
Fundraising & Charitable Events
Shop Rullning Costs
7.694
453
7.694
453
4,089
450
10,857
2,165
2.563
478
1,245
1,243
3,295
1.243
1.141
4.089
450
10.857
2.165
2.563
478
1,245
1,243
2,￿6
1.243
1.140
29,471
7.445
36,916
Unrestricted
FurKfs
Restricted Totsl Funds
Funds
2023
Wages and Salaries
Pension costs
EVC running costs
Soup Lunch Costs
Light and Heal
Repairs and Maintenance
Insuran
Legal and Professional Fees
cen￿$
Other Office Costs
Depreciation
Fundraising & Charitable Events
Shop Running Costs
6.976
420
6.976
420
3,601
656
9,647
2,582
2,755
585
561
650
3,741
6.025
755
3,601
9.647
2.582
2,755
585
561
650
512
6,025
756
3,228
31.469
7,485
38,954
13

Gairloch Community Hall
Company Limited by Guarantee
Notes to the Flnancial Statements (contthwdl
Year ended 31 July 2024
10. Not In¢ome
Net income is slated after chargi￿(<￿edIting}.
2024
2023
DeprKiation of lawible fued assets
3,296
3.741
11. Indop•ndwrt examlnatk>n f•08
2024
2023
Fee$ payable lo the irKlependenl examiner for..
Independent eXaMinat￿n of the financial statements
250
242
12. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2024
2023
Wages and salar
Employer ¢onlritrMJllons to pension plan$
7.694
453
6.976
420
8.147
7,396
The average head count of empbyees durfng the year wa$ 1 (2023.. 1).
No employee received employee benefits of mc*e than £60.000 during the year {2023.' NII).
13. Trustoo rwnun•ratlon and expons•8
No remuneration or olher benefrts from ernployThent vthh the ¢harty or a related enlity were
receSved by the truslees
14

Gairloch Community Hall
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 July 2024
14. Tangible fix￿ assets
Freehold
propety
Plant and
machinery Equipment
Al 1 August 2023
Additions
222.316
6,464
23,418
49.206
294,940
6.464
At 31 July 2024
Depreciation
At 1 August 2023
Charge for the year
At 31 July2024
Carrying amount
At 31 July 2024
At 31 July 2023
228.780
23.418
49,206
301.404
21,881
390
20,150
2,￿6
42,031
22.271
23,056
45.327
228,780
222,316
1.147
26,150
256,077
252.909
1,537
29,056
15. Debtors
2024
2023
Trade debtors
Prepayments and accru&J income
3,074
16.976
2.322
4,375
20,050
6,697
16. Creditors: amounts falling due wlthln one year
2024
2023
Accruals and deferred income
Soci81 security arKI other taxes
Other creditors
1.346
2.346
35
4,500
3.000
4,346
6,881
17. Penslons and other post retlrement benefits
Defined contribution plans
The amount recognised in income or experKltbJre as an expense in relation to defined
contribution plans vras £45312023.- £420).
15

Gairloch Community Hall
Company Limited by Guarantee
Notes to the Financial Ststements fconllnu•dJ
Year ended 31 July 2024
18. Analysls of charttable funds
Unrestricted funds
Al
1 August 2023
Irwme
Expenditure
Transfers 31 July 2024
General funds
238.074
33.426
129.471)
20.684
262.713
At
1 August 2022
At
Transfers 31 July 2023
Income Expenditure
General funds
230,785
38,758
{31,469)
238.074
R￿trICI￿ funds
At
l August 2023 Income
At
31 July 2024
Exp8nditure
Transfers
Under One Roof Fund
Electric Vehlcle Charger
Wheelchalrs No 8arrier
Soup Lunches
AirsoLsrce Healpump
Floor Refurb
19.964
33,618
2,976
2.803
19,964
31,356
2,976
2,353
11,847
4.733
{6,995)
(450)
27,031
115.1841
15,500)
Total
At
1 August 2022 Income
At
31 July 2023
Expendlture
Transfers
UrKler One Roof Fund
Electric Vehlde Charger
Wheelchairs Are No Barrier
Soup Lunches
19.964
37,834
2,976
19,964
33,618
2,976
2,803
2,613
(6,829)
3,4Sg
1656)
Total
Under One Rty)f FurKI
Major repalrg and renovalv?n$ to hall r(M)f
Electric Vehicle Charger
Provision of electr￿ veh￿Ie dwrger unil in hall car park for use by the
communlty and wsrtors
Wheelchalrs Are No B8Trler
Easing the provisK)n of h811 f8cilities to all users
S￿P Lunches
Assistance with cost of Irving crisls
Airsource Healpump
Replac8menl of heating system
Floor Refurb
Refurbtshment of ficx)r in hall

Gairloch Community Hall
Company Limited by Guarantee
Notes to the Flnancial Statements [￿t
Year ended 31 July 2024
19. Analysls of net assets botwe•n fund$
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
229.927
37.132
{4,346}
262,713
26,1￿1
42,346
256,077
79,478
14,3461
331,209
68.4
Unrestricted
Funds
Reslriclgj Total Funds
Fsjnds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Ngt assets
223,854
21,103
16,8821
238,075
29.055
30.305
252,909
51,408
16,882}
297,435
59.360
17

Gairloch Community Hall
Company Limited by Guarantee
Detailed Statsment of Financial Activitles
Year ended 31 July 2024
2024
2023
In¢omo and andowmonls
Donations •nd1ogacies
Donations
Grants receivable
2.259
33.031
2.744
6.790
35,290
9.534
Charltable a¢tlvltle8
Hall bettings
Charge¢ar EVC Income
Sundry income
22,913
4,733
20,312
2,613
865
27.648
23.7
Othèr tradlng actlvltl
Fundraising event$
Inv•8tment Income
Bank interest receivable
11,379
445
127
Totol Incom•
70,690
44.830
Exp•ndltur•
C08t8 of ralslng donatlons and109acl•s
Wages and salaries
Penslon Costs
Rent
Rates and water
Light and heat
Repairs and maintenance
Insurance
Legal and professional fees
Telephone
Other office ¢o$l$
Depreciation
Fundraising & Charitable Events
Shop running costs
7.694
453
4.089
450
10,857
2,165
12,563)
478
1,245
1,243
3,295
1.243
1.141
6,976
420
3,601
656
9.647
2.582
{2.7551
585
561
650
3.741
6,025
755
36,916
38,954
Total expendlture
36,916
38,954
Net Income
33,774
5,876
18