Ann￿a_l R_emort fortheye_ar£nding11." M￿gr¢h_2O2 for S_KEABOST MEMORIALHALL A_SSQ_CI_ATION SC_007175 SKEABOST MEMORLAL HALL ASSOCIATION ANNUALREPQRT 202415 lndepende.nt Examiner's Report SkeatM)$114emorlal Hall Assoclallon SC007175 Independent Examlnerfl Report for th• y••r •nd•d 31 M•r¢h 2025 Indopondont Examlnerfs Roport to Th• Trust••8 ol th8 Skaab￿t M•mofial Hall Assoclatlon I report on Ihe accwnl5 01 chanly en(knJ 31 March 2025. are sel ￿t on pages 2 to 8. Re$pe¢tlv• responsibilit1•• of trv•t•ts and •xarnin•r The charity's trustees are responsible Ihe Preparat￿ of the ￿C￿JnIs in accordwKe with Ifw 18ms ol the Charities and Tfuslee Investment ISc£Jtl8ndl Act 21K15 and the ch￿rt￿9 Aux)mts ISrAJd8ndl R8gul8tions 2006 The chanty Irustees ￿nSKI￿r that the audrt rsquir8rn8nl ol R8gU1al￿n 10111 (dl ol th8 Ac(x)unts R8gulat￿lLs do8s not apply. It is my resFwisibdty to oxamir* Ihe accounts as roquTrr8d und8r seC￿n 4411) (cl of the Acl arKI lo slate whether part￿L￿ar matters have come lo my attenlM)n. 8a818 of Indep•nd•nt •Mamln•r'• •tsl•m•nt My ex8rnin8l￿n Is c8med out in aCC￿dance wth RegUlat￿n 11 of Ihe Charrtie$ Accounts ISc(*landl Rogulal 2￿. An oxaminalw Indudes a review of lh8 ac£ounling re¢c￿d¥ kept ty Ihe chanty and a comparlson ol the a¢¢ounls presented wlh those rec4Yds. 11 also includes consthiatK)n ol any unusual I10m5 or d15dosur8s In Ihe accounts. and seeks explanati￿S frc*M the Iru$lees concemiThJ any such m8N8rs. Th8 woi*durgs und8rtaken do nol provide all the OVKJene* Ihal *ryJld be rw4uir8d in an audrt. arnl conwuenlly I do nol 8xkYess an audil opinion on the y￿W gréen by Ihe accr￿n18. Ind•wnd•nt •xamIn•￿0 statam•nt In the course of my eXaminat￿b. no mattef has rA)ma to my 8ttenlM 1 vthich gives me reosonat4fr Cause lo b•&ava that In any malonal fesp8Ct the f￿￿￿ements. lo keep accounting reciKds in accorda￿9 ¥Ath Seclion 44111 (a) ol the 2CY)5 Act and Regulation 4 of th 2fYJ6 Accounts Regulat￿1$. and lo wepare ac¢Dunts whth 8C£CrtI ￿11￿ the acuwnling re￿)lOS and rmply with Regulalk)n 9 01 tho 2 Accounls Regulations have not been mel, or 2 to Wh￿h. In my o￿nTh1, atterton 8￿k1 b8 dra￿￿ m order lo enablo a propor urMJersl8rKliw of the aco)unl lo bo reachod. Campbell Stewart MacLennan & Co. Unil 3 8room Place Portree Isle ol Skye IV51 9EJ 08le'. 30 September 2025 SKEABOST MEMORIAL HALLASSOCIATION ANNUAL REPORT2Q2415 B.ECEIPTS AND PAYMENTSACCOUNTS forihe p.er10￿1."Aprl(2024 to..IL".March 2025 RECEIPTS Unrestricted Funds Restricted Total Funds Fun(is Current Period Total Funds Last Period Donations Grants Receipts from fundraising Rents Irom land & buildings Other (Temporary Loanl 500 16651 500 986 16651 1046 5244 1200 605 546 5244 905 5703 1200 Total Recelpt$ 6276 18851 25128 7213 PAYMENTS Expenses lor lundraising Activities Investment managem6nt costs Repayment of t8mporary108n 30 8219 1200 18851 27070 1200 3495 Total paymonl8 9419 18851 28270 3495 Net receiplsllpaymenlsl 131421 131421 3718 SurplusllDeficitl for the year 131421 131421 3718 SKEABOST MEMORIAL HALL ASSOCIATION ANNUAL REPORT202415 CASH FUNDS Unrestricted funds Restricted funds Total ctsrrent period Tot81 last period Cash and bank balances at start of year 10058 940 10998 7280 Surplusldeficit shown on receipts and paymenis account 131421 131421 3178 Cash and Bank Balanco at end of year 7946 10998 Oiher Assets Land and building Assel 200,000 200.000 200.000 SKEABOST MEMORIAL IIALL ASSOCIATION ANNUAL REPQRT 202415 OTES TQ THE A¢¢OUNTS Natur• and purpos• of fvnds. The restricted fund earmarked lor roof repairs lasl period rece further lundin8 in this period and was expended In lull for the slated purpose. Asihe second element olthe Highland Council Grant Was not received befoie the rool conlrJctor had to be gaid. & short-ter 108n was 18ken to cover Ihis payment. This was personal loan made by an Association Member at no cost 10 the Association e(1 Grant• Prolect Supported In$tltutbon Number ol granti rnado Roof iepaif Rool Repair TOTAL Nalion81 Lottery Highi8nd Council 946 718 1668 1 (in trwo parts} Trustoe Remunor8tlon-nll Trustee expens08 nll Oth81 inlormation Cniilpi 141.,d (Jl As%iii'iLIt Ii>ii, . Irl Ing under a Deed of Dèclaration ol Trust hold th Skeal)ost Hall and associated land on behalf ol ihe Hall Associa ion. SKE4BOST MEMORIAL HALL ASSOCIATION ANNUAL REPORT 2Q2415 Unrestiicted funds Restricted funds Total Current period Total last period Donatsons One-otl donations TOTAL 486 605 605 486 500 986 Grants National Lottery Highland Council111 Highland Council (21 9466 6467 718 9466 6467 718 Gloss receipts from land and buildin Community Rent Commercial Rent TOTAL 5035 210 5245 5035 210 5245 5505 198 5703 Payments relatingto Investmeni managemenl Costs Insurance Lighl and Heal Repairs and Improvements Water Rates Safety Certilicates Penalty payment Equipment Repayment ot loan TOTAL 1023 1850 1023 1850 986 1710 23805 172 59 36 124 1200 28269 23805 172 462 192 115 36 124 1200 28269 3465 SKEABOST MEMORIAL HALLASSQCL4TIQN ANNUAL REPORT 202415 Reference and admlnlstratlon details Charity name Skeabost Memorial Hall Association Registered charity number SC007175 Charity principal address Names of charity Trustees on date of approval of Trustees, Annual Report. Trustee Name Office lif any) 5KEABOST MEMORIAL HALLASSOCIATION ANNUAL REPORT 202415 Appendlx 1 Ref¢Tonce and Admlnlstrjtion Dotails Structure. Governance and Management Type of Governance Document The Skeabosl Memorial Hall Association is a charitable unincorporated association and Ihe purposes and administrative arrangements are sel out in the Association's Constitution. The policy and general management ol the attairs ol the Association shall be directed by the Skeabost Memorial Hall Committee. The title to all herit8ble property Of properTies which may be beneficially owned by the Associalion from time to time, shall be taken and held in trust lor and on behalf ol the Association by Trustees who shall be the Chair. Treasurer and Secretary for the lime being of the Association and their successors in office. Up to two further Trustees may be appointed at an AGM. These Additional Trustees shall not be members ol Ihe Committee but shall meet with the Committee-based Trustees as and when necessary. Trusiee Recruitment and Appointment Anyone wishing io join the Committee or act as a Trustee for the Association may contact the Secretary al the address above who will be pleased lo provide further information 01 accept a nomination. Objectives and Activities Charitable Purposes To m8intain, manage and administer th8 building consisting of the Hall and ancillary accommodation known as"The Skeabost Memorial Hall" l-the Hall") as a Community 8nd Social Centre for the welfare of the residents of Skeabosi and Disirict and its environs in the Isle of Skye and as a memorial to the men ol this district who gave their lives in the Second World War, in consultalion with the Local Authorities, Community Council and such other bodie5 or associations as it may trom time to time be appropriate to consull. Summary of the main 8Ctivilie5 in relation to these objective$. To make the building available for educational, cultural. social and recreational activities ot a community nature, and as 8 meeting p18ce lor the local people withoLtt festriction or discrimin8tion on religious, political or any other grounds. Achlevements and Performance Summary of the main Renting the Hall for a vafiety of purposes remains our major $ource ol achievements ol the income and remain grateful to our regular users whose rents keep the charity during the tinancial H811 viable. Occasional bookings for birthday and Oiher parties and for period commercial presentations supplement this. We have held a number of successful Craft FairslBooi Sales over the year which have broughl in additional income. SKEABOST MEMORIAL HALLASSOCIATION ANNUAL REPORT 102415 Achievement and Performance-continued The most 5ignificanl achievement ot this year was the reroofing of the all which had begun to show signs of deterioration and ingress of rainwatèr. We applied for, and were successful in obtaining. grants from the Nati¢nal Lotlery Fund and from the Highland Council which cover the main parl ot the cost. We gratefully acknowledge the assistance given by both thos bodies. Specific mention must also be made of the contributions mad by Skye u3a ano personal anonymous donations by two of our own memuers. INoie- all of this fundraising was accounted lor in the 23124 account I The remainingamount was found from within our own lunds. Financial Review Brief siatement ol the Charity's policy on reserves The Associalion held unrestricted funds of £7947 at the end of the yea which represents, in the Committee's view, a suff icient amount to allo us to continue running effectively. covering day-to-day expenses and foreseeable maintenance etc. Details of any deficit The delicit shown is entirely due to the costs of reroofing the Hall an covered by reserves. SKEABOST MEMORIAL HALLASSOCIATION ANNUAL REPORT 202415 DECLARATION The Trustees declare that they have approved the Trustee's report above. Signed on behalf of the charity's Trustees.