**MacRobert Memorial Hall** Tarland Welfare Trust ~~————~—~—~—~—~—~Z—~—~—~—~—~—~—~—XSXSXXXXXX—X—X—~—Xs—~~ ## **’ – Chair s Report September 2024 December 2024** Due to rescheduling our AGM in line with the requirements this report is only for the period above. Bookings have continued at a good level with our “mainstay” groups continuing to block book. We do still have some quiet days with Wednesday being particularly underused. Prices were raised slightly, as an inevitable result of the huge rise in electricity costs. With no sign of the prices dropping in the near future we may have to review prices again later this year. The NEAT shows were paused but our new trustee has been busy booking acts that are due to perform this Spring and Summer. The Hogmanay Ceilidh was a huge success again, however we felt it was time for a change, and we are actively seeking a new band, once again special thanks to for dressing the Hall. The trustees as usual have been doing sterling work behind the scenes, keeping the Hall in good condition to continue serving the community. Two new trustees joined the trust, e must also thank for working quietly in the background, keeping the Hall clean and tidy. Chairman/Secretary Page 1 of 1 Enter SC No. below Enter charity name below APPENDIX 2 **SC** ||||||||||||||||**SC**|| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||**Receipts andpayments accounts**|||||||||||||| |||||Period start date||||||Period end date|Period end date|||||| |||**For the period**
**from**||Day
Month|||Year||**to**|Day
Month|||Year|||| |||||||||||||||||| |**Section A Statement of receipts and payments**||||||||||||||||| |||**Unrestricted**
**funds**||**Restricted**
**funds**||**Expendable**
**endowment**
**funds**||||**Permanent**
**endowment**
**funds**||**Total funds**
**current period**|||**Total funds last**
**period**|| |||**to nearest £**||**to nearest £**||**to nearest £**||||**to nearest £**||**to nearest £**|||**to nearest £**|| |**A1 Receipts**||||||||||||||||| |Donations||**2,089**|**089**|||||||||**2**|**2,089**|**089**|**250**|**250**| |Legacies||||||||||||**-**|**-**|**-**|**-**|**-**| |Grants||||**12,665**|**665**|||||||**12**|**12,665**|**665**|**8,829**|**829**| |Receiptsfrom fundraising activities||**2,726**|**726**|||||||||**2**|**2,726**|**726**|**2,286**|**286**| |Grosstradingreceipts||**16,881**|**881**|||||||||**16**|**16,881**|**881**|**14,391**|**391**| |Income from investments other than||||||||||||||||| |land and buildings||||||||||||**-**|**-**|**-**|**-**|**-**| |Rentsfrom land & buildings||**5,400**|**400**|||||||||**5**|**5,400**|**400**|**5,400**|**400**| |Gross receipts from other charitable||||||||||||||||| |activities||||||||||||**-**|**-**|**-**|**-**|**-**| |||||||||||||**-**|**-**|**-**|**-**|**-**| |**_A1 Sub total_**|**_A1 Sub total_**|**_A1 Sub total_ 27,096**|**27,096**|**12,665**|**12,665**|**-**|**-**|**-**||**-**|**-**|**39,761**|**39,761**||**31,156**|**31,156**| |**A2 Receipts from asset &**||||||||||||||||| |**investment sales**||||||||||||||||| |Proceedsfromsale of fixed assets
Proceedsfromsale of investments
**_A2 Sub total_ -**
**-**
**-**
**_Total receipts_**
**27,096**
**12,665**
**-**
~~——~~||||||||||**-**
**-**|**-**
**-**|**-**
**-**
**-**
**39,761**|**-**
**-**
**-**
**39,761**|**-**
**-**
**-**
**39,761**|**-**
**31,156**|**-**
**31,156**| |**A3 Payments**||||||||||||||||| |Expenses for fundraising activities||**1,270**|**270**|||||||||**1**|**1,270**|**270**||| |Gross trading payments||||||||||||**-**|**-**|**-**||| |Investment management costs||||||||||||**-**|**-**|**-**||| |Payments relating directly to charitable|Payments relating directly to charitable|||||||||||||||| |activities||**18,835**|**835**|**12,217**|**217**|||||||**31**|**31,052**|**052**|**23,337**|**337**| |Grants and donations||||||||||||||||| |||||||||||||**-**|**-**|**-**||| |Governance costs:||||||||||||||||| |||||||||||||**-**|**-**|**-**||| |Audit / independent examination||||||||||||**-**|**-**|**-**||| |Preparation of annual accounts||||||||||||**-**|**-**|**-**||| |Legal costs||||||||||||**-**|**-**|**-**||| |Other|Other|Other||||||||||||||| |||||||||||||**-**|**-**|**-**||| |||||||||||||**-**|**-**|**-**||| |**_A3 Sub total_**||**20,105**|**20,105**|**12,217**|**12,217**|**-**|**-**|**-**||**-**|**-**|**32,322**|**32,322**|**32,322**|**23,337**|**23,337**| |**A4 Payments relating to asset and**||||||||||||||||| |**investment movements**||||||||||||||||| |Purchases of fixed assets
Purchase of investments
**_A4 Sub total_ -**
**-**
**-**
**_Total payments_**
**20,105**
**12,217**
**-**
~~————~~||||||||**-**
**-**||**-**
**-**|**-**
**-**|**-**
**-**
**-**
**32,322**|**-**
**-**
**-**
**32,322**|**-**
**-**
**-**
**32,322**|**-**
**23,337**|**-**
**23,337**| |**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**6,991**
**448**
**-**
**-**
**7,439**
**7,819**
**-**
**6,991**
**448**
**-**
**-**
**7,439**
**7,819**
~~——————~~|||||||||||||||| APPENDIX 2 **SC** ## **Section B Statement of balances** |**Categories**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**
**B4 Liabilities**
**B5 Contingent liabilities**
**Signed by one or two trustees**
**on behalf of all the trustees**|**Details**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---| ||Cash and bank balances at start of year|**33,661**||||**33,661**|**25,841**| ||Surplus / (deficit) shown on receipts and
payments account|**7,439**||||**7,439**|**7,820**| |||||||**-**|| |||||||**-**|| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**41,100**|**-**|**-**|**-**|**41,100**|**33,661**| |||448|- 448|-|-|-|1| |||||**Fund to which**|**asset belongs**|**Market valuation**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**||**Fund to which**|**asset belongs**|**Total**
**Cost (if available)**
**to nearest £**|**-**|**-**| |||||||**Current value (if**
**available)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||**1,600,000**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**Fund to which l**|**-**|**-**|**1,600,000**| ||||||**iability relates**|**Amount due**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Fund to which l**|**Total**
**iability relates**|**-**|**-**| |||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||**Signature**|||**Print Name**|**Total**|**-**|**-**| ||||||||**Date of**
**approval**| OSCR accounts 2024.xlsx / Statement of balances 2 December 2007 APPENDIX 2 **- SC** ## **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ ## **C2 Grants** ## **C3a Trustee remuneration** |**Type of activity or project supported**|**Individual /**
**institution**|**Number of grants**
**made**
**£**|**Number of grants**
**made**
**£**| |---|---|---|---| ||||| ||||| ||||| ||||| ||||| |||**Total**|**-**| ||||| |If no remuneration was paid during the period to any charity trustee or person connected to
a trustee cross this box (otherwise complete section 3b)|||| |**Authority under which paid**|||**£**| **C3b Trustee remuneration - details** **C4a Trustee expenses** If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) ## **C4b Trustee expenses - details** ## **C5 Transactions with trustees and connected persons** ||**Nature of transaction**|**Number of**
**trustees**
**£**|**Number of**
**trustees**
**£**| |---|---|---|---| ||||| ||||| ||||| ||||| ||||| |**Nature of relationship**||**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**|| ||||| ||||| ||||| ||||| ||||| ## **C6 Other information** OSCR accounts 2024.xlsx / Notes 3 December 2007 APPENDIX 2 **SC** ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** |**1 Donations**||||||| |---|---|---|---|---|---|---| ||**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |Various|||||**-**|**250**| ||**2,000**||||**2,000**|| |NEOS|**89**||||**89**|| ||||||**-**|| |**Total**
**2 Grants**|**2,089**|**-**|**-**|**-**|**2,089**|**250**| ||**-**
**Unrestricted**
**funds**
**to nearest £**|**-**
**Restricted funds**
**to nearest £**|**# -**
**#**|**# -**
|**# -**
**Total current**
**period**
**to nearest £**|**# -**
**Total last period**
**to nearest £**| |AVA for small hall|||||**-**|**8,829**| |Macrobert Trust for roof leak||**8,186**|||**8,186**|| |Coull Hall trust||**4,159**|||**4,159**|| |**Nescan**||**320**|||**320**|| |**Total**|**-**|**12,665**|||**12,665**|**8,829**| ||**reference**|**#REF!**
|||**# -**|**# -**| ## **3 Gross receipts from other charitable activities** ||**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---| ||||||**-**|| ||||||**-**|| ||||||**-**|| ||||||**-**|| ||||||**-**|| ||||||**-**|| ||||||**-**|| ||||||**-**|| |**Total**|**-**|**-**|**-**|**-**|**-**|**-**| ||-|-|-|-|-|-| ## **4 Payments relating directly to charitable activities** |Bookingrefunds|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---| ||||||**-**|**268**| |flat maintenance|||||**-**|**-**| |Hall kitchen upgrade|||||**-**|**-**| |internet|**451**||||**451**|**369**| |hall running costs|**868**||||**868**|**1,296**| |staff costs|**2,586**||||**2,586**|**1,982**| |electricity|**8,163**||||**8,163**|**8,062**| |insurance|**2,488**||||**2,488**|**2,097**| |NESCANgrant(kitchen equipment)|||||**-**|**435**| |**small hall upgrade**||**2,208**|||**2,208**|**6,748**| |**Energy SavingsTrust loan**|**634**||||**634**|**475**| |**events**|**54**||||**54**|**925**| |**Chubb(fire safety)**|**904**||||**904**|**-**| |**PPL(preforming rights)**|**199**||||**199**|**155**| |**ceilidh**|**1,470**||||**1,470**|**525**| |**Roof leak**||**8,254**|||**8,254**|**-**| |**Coull Hall trust**||**1,755**|||**1,755**|| |**Misc**|**1,018**||||**1,018**|| |**Total**|**18,835**|**12,217**|**-**|**-**|**31,052**|**23,337**| ||-|-|-|-|-|-| OSCR accounts 2024.xlsxAdditional notes (1) December 2007 APPENDIX 2 **SC** ## **Additional analysis (2)** |**Additional analysis (2)**|||||||| |---|---|---|---|---|---|---|---| |**5 Breakdown of unrestricted funds**
**Receipts**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**||**Unrestricted**
**fund 2 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 3 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 4 - enter**
**name of fund**
**below**|**Total**
**unrestricted**
**funds**|**Total**
**unrestricted**
**funds last period**| |Donations|**2,089**|||||**2,089**|**250**| |Legacies||||||**-**|**-**| |Grants||||||**-**|**-**| |Receiptsfrom fundraising activities|**2,726**|||||**2,726**|**2,286**| |Grosstradingreceipts
~~Income from investments other than land and~~|**16,881**|||||**16,881**|**14,391**| |
buildings||||||**-**|**-**| |Rentsfrom land & buildings|**5,400**|||||**5,400**|**5,400**| |Grossreceiptsfromothercharitable activities||||||**-**|**-**| |**_Sub total_**
**Receipts from asset & investment sales**|**27,096**||**-**|**-**|**-**|**27,096**|**22,327**| |||||||-|| |Proceedsfromsale of fixed assets||||||**-**|| |Proceedsfromsale of investments||||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**| ||**27,096**||**-**|**-**|**-**|**27,096**|**22,327**| |||||||-|| |Expenses for fundraising activities|**1,270**|
||||**1,270**|| |Gross trading payments||||||**-**|| |Investment management costs||||||**-**|| |Payments relatingdirectlyto charitable activities|**18,835**|||||**18,835**|**16,589**| |Grants and donations||||||**-**|| |Governance costs:||||||**-**|| |Audit / independent examination||||||**-**|| |Preparation of annual accounts||||||**-**|| |Legal costs||||||**-**|| |||||||**-**|| |||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**20,105**||**-**|**-**|**-**|**20,105**|**16,589**| |||||||-|| |Purchases of fixed assets||||||**-**|| |Purchase of investments||||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| ||**20,105**||**-**|**-**|**-**|**20,105**|**16,589**| |||||||-|| ||**6,991**||**-**|**-**|**-**|**6,991**|**5,738**| ||||||||| |||||||**-**|| ||||||||| ||**6,991**||**-**|**-**|**-**|**6,991**|**5,738**| |||||||-|| |**Nature andpurpose of funds**|||||||| ||||||||| OSCR accounts 2024.xlsxAdditional notes (2) December 2007 APPENDIX 2 **SC** ## **Additional analysis (3)** ## **6 Breakdown of restricted funds** |**6 Breakdown of restricted funds**||||||| |---|---|---|---|---|---|---| |**Receipts**|**Restricted fund**
**1 - enter name of**
**fund below**|**Restricted fund**
**2 - enter name of**
**fund below**|**Restricted fund**
**3 - enter name of**
**fund below**|**Restricted fund**
**4 - enter name of**
**fund below**|**Total restricted**
**funds**|**Total restricted**
**funds last**
**period**| |Donations|||||**-**|| |Legacies|||||**-**|| |Grants|**12,665**||||**12,665**|8,829| |Receipts from fundraisingactivities|||||**-**|| |Grosstradingreceipts|||||**-**|| |Income from investments other than land and
buildings|||||**-**|| |Rentsfrom land & buildings|||||**-**|| |Grossreceiptsfromothercharitable activities|||||**-**|| |**_Sub total_**
**Receipts from asset & investment sales**|**12,665**|**-**|**-**|**-**|**12,665**|**8,829**| ||||||-|| |Proceedsfromsale of fixed assets|||||**-**|| |Proceedsfromsale of investments|||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**|**-**|**-**|**-**|**-**|**-**| ||**12,665**|**-**|**-**|**-**|**12,665**|**8,829**| ||||||-|| |Expenses for fundraising activities|||||**-**|| |Gross trading payments|||||**-**|| |Investment management costs|||||**-**|| |Payments relating directly to charitable activities|**12,217**||||**12,217**|**6,748**| |Grants and donations|||||**-**|| |Governance costs:|||||**-**|| |Audit / independent examination|||||**-**|| |Preparation of annual accounts|||||**-**|| |Legal costs|||||**-**|| ||||||**-**|| ||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**12,217**|**-**|**-**|**-**|**12,217**|**6,748**| ||||||-|| |Purchases of fixed assets|||||**-**|| |Purchase of investments|||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**12,217**|**-**|**-**|**-**|**12,217**|**6,748**| ||||||-|| ||**448**|**-**|**-**|**-**|**448**|**2,081**| |||||||| ||||||**-**|| |||||||| ||**448**|**-**|**-**|**-**|**448**|**2,081**| ||||||-|| |**Nature andpurpose of funds**||||||| |||||||| OSCR accounts 2024.xlsxAdditional notes (3) December 2007 SE —_____.__________,_______ ## APPENDIX 3 Independent examiner’s report on the accounts Report to the Tariand Welfare Trust trustees/members of **----- Start of picture text -----**
Registered charity SC008030
number
On the accounts of the Period start date Period end date
charity for the period Day Month Year Day Month Year
1 Jan 2024 to 34 Dec 2024
Set out on pages 1-1° numbersber of adtional sheets)to include th
Respective The charity's trustees are responsible for the preparation of the accounts in accordance
responsibilities of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
trustees and examiner Charities Accounts (Scotland) Regulations 2006 (as amended). 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 My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
examiner’s statement Regulations. 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 view given by the accounts.
Independent examiner’s In the course of my examination, no matter has come to my attention [atherthar-trat
statement disclosed.con-ihe-atached-page*]
1. which gives me reasonable cause to believe that in any material respect the
requirements:
* to keep accounting records in accordance with section 44(1) (a) 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 shoulde reached.be drawn in order to enable a proper
Signed: Date: aed / 3 / 25
Name:
Relevant professional
qualification(s) or body
(if any):
Address:
rs
**----- End of picture text -----**
*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.