APPENDIX 1 OSCR Period start dale Mr￿1h Y8ar 01 2024 Period end dale Month 12 Y881 From 01 To 31 2024 kollish Charity Rc%ul6lor Office of the Scottish Charity Regulator Reference and administration details Charity narne Other names charity 15 known by Registered charity number Bigkn Communty Hall Trust SC008633 Charity's principal address Hiraeth Shetland Postcode ZE2 9JA Names of the charity trustees on date of approval of Trustees, Annual Report Name of person (or body) entitled lo appoint trustee {if any) Trustee name OffKe frfary) Chair Chair Secretary Treasurer Trustees Annual Report 2024 Page 1 of 10 1 Jan- 1 Dec 2024 Reference and administration details Name5 of all other charity trustee5 during the period, if any. (for example. those who resigned part way through the financial period) structure, governance and management Type of governing document Trust Deed Truslee recruitment and appointment Two Elected members and one co-opled member oflhe Commitlee shall retire annually in rotation at the AGM but shall be eligible for re*lection. On the first tr40 cecasions the members to retire would be chosen (failing agreement) by lot. Objectives and activities Charitable purposes The maintenance and management of the fa￿111￿3 provided al the Biglon Communrty Hall. Bigion, Shetland. The facilib'es are provided for the benefft ofthe BWI Communlty. Summary of the main activities in relation to these objects Provide a venue for communty groups lo meet and undertake activities. Provide a venue for delivery of community music and drama events. Provide a venue for ￿mmunty weddings and fvnerals. Provide a venue for communtty gatherings and dances. Provide hall teas for the wrpose of ¢C￿mUnty gathering and fvndraising for the Hall. SMUHA - South Mainland Up Helty Aa. Bigton Community Hall SC008633 Trustees Annual Report 2024 Page 2 of 10 Achievements and performance Summary ofthe main achievements of the Charity during the financial period Much of the year has been fctussed on havirKJ the hall roof replaced. Our application to the Communty ()Nnership Fund was thwarted by the General Election. following which the new Labour Govemment decided to halt the fund. We therefore spif( our project into fvyo to forge ahead with the roof replacement only with fijnds already allocated from the Coastal Community Fund. The project was fully agreed and approved by the end of 2024 and works will commence in January 2025. We applied and received a new SCIO Charitable status. The final move to complete the transfer of assets etc. has yet to be Cc￿npleted. Fund raising has been very SUCLxsfiJl thi8 year including a number of substan￿'al catering events. Thi% included wethjings and four visits from a visrting cruise ship ￿Mpany. The 'Sheliand' film (%ew hired the car park and hall ￿lItieS again for their filming equipment. We recewed a small amount offvnds from our local Communrty Council to purchase trNO new table tennis tables which have been put lo gocKI use by local groups. We contr.nue to build (x)Ilabc￿ats"on wtth the 8￿tOn Collective chartty who operate tr{￿ the adjacent buikling throwh iomt events. Activriies included the following: Two Weddings. Tc(Idlers, Birthday parties. Funerals. SMUHA. 500 Card games. Bingo, mer￿pauSe Well Being classes. Sunday Teas. Musical events, including Folk Festival concerts, sch￿)1 outings. Local ￿￿k band practises, Samba Groups. Knitting Groups. Needlewth Groups, Table Tennis Groups, Yoga Retreat, Medrlation courses. Wool Week lunches and Varbety Concert. Communrty Dance Event, LcKal Children's Christmas Party, Lo￿1 Drama Group practises and performan￿$, Murder Mystery night, Rowng Club dinner, Global Classroom event. 'Sants Run, to distribute gifts to local thildren and eldedy folk. Financial review Brief statement of the charity's policy on resepies Reserves are held to cover 12 months. Nnnng costs and to provide sufficient funds to ￿￿et long tenm maintenance requirements, The current level of reserves should ensure that the hall can continue to operate on the present basis and remain a valuable asset for the Biglon Community. Details of any deficit Donated facilities and services Irf any) Bigton Community Hall SC008633 Trustees Annual Report 2024 Page 3 of 10 Other optional information Declaration The trustees declare that they have approved the trustees. report ab)ve. Signed on behalf of the charity's trustees Signature{sl OSCR wlll accept dipit41 ortyped $lynature$ Full name{sl Position le.g- Chairl Chair Treasurer Date 23 June 2025 23 June 2025 Bigton Community Hall SC008633 Trustees Annual Report 2024 Page 4 of 10 ## **APPENDIX 3** ## OSC **r** Office of the Scottish **Charity Regulator** ## **’ Independent examiner s report on the accounts V2** ||**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**| |---|---|---|---|---|---|---|---|---|---| |**Report to the**
**trustees/members of**
**Registered charity**
**number**
**On the accounts of the**
**charity for the period**
**Set out on pages**
**Respective**
**responsibilities of**
**trustees and examiner**
**Basis of independent**
**examiner’s statement**
**Independent examiner’s**
**statement**
**Signed:**
**Name:**
**Relevant professional**
**qualification(s) or body:**
**Address:**|Bigton Community Hall||||||||| ||**SC008633**||||||||| ||Period start date|||||Period end date|||| ||Day|Month|Year|||Day||Month|Year| ||01|01|2024|**to**||31||12|2024| ||7-10|||||||(remember to include the page
numbers of additional sheets)|| ||||||||||| ||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) Regulations 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.||||||||| ||My examination is carried out in accordance with Regulation 11 of the Charities
Accounts (Scotland) Regulations 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.||||||||| ||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:
•
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 should be drawn in order to enable a proper
understanding of the accounts to be reached.
**Date:**
18h August 2025||||||||| ||||||||||| ||||||**Date:**||18h August 2025||| ||||||||||| ||||||||||| ||||||||||| ||VoluntaryAction Shetland,||||||||| ||Market House,14 Market Street||||||||| ||Lerwick,ZE1 0JP||||||||| Bigton Community Hall SC008633 Page 5 of 10 IE Report 2024 APPENDIX 3 Disclosure section Only LX)mplete rf the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose Bigton Coullnuwty Hall SC008633 Pa8e 6 of 10 IE Report 2024 Enter SC No. below APPENDIX 2 Enter charity name below **SC008633** ## **Bigton Community Hall** ## **Receipts and payments accounts** ||||||Period start date|Period start date|Period start date|Period start date|Period start date|Period start date||||Period end date|Period end date|Period end date|Period end date|Period end date|Period end date|||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||**For the period**
**from**||Day|||Month||||Year|**to**|Day|||Month||||Year|||| ||||01|||01||||2024||31|||12||||2024|||| |**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**|**Total funds last**
**period**| ||**to nearest £**||**to nearest £**|**to nearest £**||||**to nearest £**||||**to nearest £**|||**to nearest £**||**to nearest £**||**to nearest £**||**to nearest £**|**to nearest £**| |**A1 Receipts**||||||||||||||||||||||| |Donations|**1,018**||||||||||||||||**1**|**1**|**1,018**||**1,409**|| |Legacies|||||||||||||||||**-**|**-**|**-**|||| |Grants|**100**||**1**|**1**|**1**|**1,755**|||||||||||**1**|**1**|**1,855**||**10,520**|| |Receipts from fundraisingactivities|**10,208**||||||||||||||||**10**|**10**|**10,208**||**9,415**|| |Gross tradingreceipts||||||||||||||||||||||| |Income from investments other than||||||||||||||||||||||| |land and buildings|||||||||||||||||**-**|**-**|**-**|||| |Rents from land & buildings|||||||||||||||||**-**|**-**|**-**|||| |Gross receipts from other charitable||||||||||||||||||||||| |activities|**37,177**|**177**|||||||||||||||**37**|**37**|**37,177**||**28,047**|| ||||||||||||||||||**-**|**-**|**-**|||| |**_A1 Sub total_**|**_A1 Sub total_ 48,503**||**1,755**|**1,755**|**1,755**|**1,755**||**-**|**-**|**-**||**-**|**-**|**-**|**-**||**50,258**|**50,258**|**50,258**||**49,391**|| |**A2 Receipts from asset &**||||||||||||||||||||||| |**investment sales**||||||||||||||||||||||| |Proceeds from sale of fixed assets
**-**
Proceeds from sale of investments
**-**
**_A2 Sub total_ -**
**-**
**-**
**-**
**-**
**-**
**_Total receipts_ 48,503**
**1,755**
**-**
**-**
**50,258**
**49,391**
**A3 Payments**
~~—SS—~~||||||||||||||||||||||| |Expenses for fundraising activities|||||||||||||||||**-**|**-**|**-**||**1,357**|| |Gross trading payments|||||||||||||||||**-**|**-**|**-**|||| |Investment management costs|||||||||||||||||**-**|**-**|**-**|||| |Payments relating directly to charitable|Payments relating directly to charitable|||||||||||||||||||||| |activities|**35,883**||**1**|**1**|**1**|**1,755**|||||||||||**37**|**37**|**37,638**||**47,957**|| |Grants and donations||||||||||||||||||||||| ||||||||||||||||||**-**|**-**|**-**|||| |Governance costs:||||||||||||||||||||||| ||||||||||||||||||**-**|**-**|**-**|||| |Audit / independent examination|**120**||||||||||||||||**120**|**120**|**120**||**140**|**140**| |Preparation of annual accounts|||||||||||||||||**-**|**-**|**-**|||| |Legal costs|||||||||||||||||**-**|**-**|**-**|||| |Other|Other|||||||||||||||||||||| ||||||||||||||||||**-**|**-**|**-**|||| ||||||||||||||||||**-**|**-**|**-**|||| |**_A3 Sub total_ **|**36,003**||**1,755**|**1,755**|**1,755**|**1,755**||**-**|**-**|**-**||**-**|**-**|**-**|**-**||**37,758**|**37,758**|**37,758**||**49,454**|| |**A4 Payments relating to asset and**||||||||||||||||||||||| |**investment movements**||||||||||||||||||||||| |Purchases of fixed assets
**-**
Purchase of investments
**-**
**_A4 Sub total_ -**
**-**
**-**
**-**
**-**
**-**
**_Total payments_ 36,003**
**1,755**
**-**
**-**
**37,758**
**49,454**
**_Net receipts / (payments)_**
**12,500**
**-**
**-**
**-**
**12,500**
**63)**
**(**
**A5 Transfers to / (from) funds**
**-**
**_Surplus / (deficit) for year_**
**12,500**
**-**
**-**
**-**
**12,500**
**63)**
**(**
~~SSSSS=~~
~~=——————~~||||||||||||||||||||||| Bigton Community Hall SC008633 Receipt Payment Account Page 7 of 10 2024 APPENDIX 2 **SC008633** ## **Bigton Community Hall** ## **Section B Statement of balances** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**|**Details**|**Unrestricted**
**funds**
**to nearest £**
**65,734**
**12,500**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---|---| ||Cash and bank balances at start of year||||||**65,734**|**64,582**| ||Surplus / (deficit) shown on receipts and
payments account||||||**12,500**|**1,152**| ||||||||**-**|| ||||||||**-**|| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**78,235**|**-**|**-**|**-**||**78,235**|**65,734**| |||-|
-|
-|
-|
|-|1,215| |||||**Fund to which**|**asset belongs**|**Marke**
**to n**|**t valuation**
**earest £**|**Last year**
**to nearest £**| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| ||**Details**||**Fund to which**|**asset belongs**|**Total**
**Cost (if available)**
**to nearest £**||**-**|
**-**| |||||||**Curre**
**av**
**to n**|**nt value (if**
**ailable)**
**earest £**|**Last year**
**to nearest £**| ||Building||Gen|eral|||**239,108**|**239,108**| ||Equipment||Gen|eral|||**39,263**|**39,263**| ||Table tennis tables and sound system||Restr|icted|**1,755**|||| ||Table tennis tables and sound system||Gen|eral|**5,230**|||| ||bar stock||Gen|eral|**4,044**|||| |||||||||| |||||||||| |||||||||| ||**Details**|||**Total**|**11,029**||**278,371**|**278,371**| |||||**Fund to which l**|**iability relates**|**Am**
**to n**|**ount due**
**earest £**|**Last year**
**to nearest £**| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| ||**Details**|||**Fund to which l**|**Total**
**iability relates**||**-**|**-**| |||||||**Am**
**(e**
**to n**|**ount due**
**stimate)**
**earest £**|**Last year**
**to nearest £**| |||||||||| |||||||||| |||||||||| ||**Signature**|||**Print Name**|**Total**||**-**|
**-**| |||||||||**Date of approval**| |||||||||| |||||||||17/08/2025| |||||||||17/08/2025| |||||||||| Statement of Balances Bigton Community Hall SC008633 Page 8 of 10 2024 APPENDIX 2 **Bigton Community Hall** **SC008633** ## **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ **General - Unrestricted Fund** - for the maintenance and management of the facilities provided at the Bigton Community Hall, Bigton, Shetland. The facilities are provided for the benefit of the Bigton Community **Restricted - Dunrossness Community Counil** - for the purchase of table tennis tables. ## **C2 Grants** ## **C3a Trustee remuneration C3b Trustee remuneration - details** |**Type of activity or project supported**|**Individual /**
**institution**|**Number of grants**
**made**
**£**|**Number of grants**
**made**
**£**| |---|---|---|---| ||||| ||||| ||||| ||||| ||||| |||**Total**|**x**
| 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) **x** **£ Authority under which paid** ## **C4a Trustee expenses** If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) **x** |**Number of**|**£**| |---|---| |**trustees**|| ## **C4b Trustee expenses - details** |**C5 Transactions with trustees**
**and connected persons**|**Nature of relationship**
|**Nature of transaction**|**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**|**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**| |---|---|---|---|---| |||||| |||||| |||||| |||||| |||||| ## **C6 Other information** Bigton Community Hall SC008633 Notes Page 9 of 10 2024 APPENDIX 2 **Bigton Community Hall** **SC008633** ## **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 £**| |Donations|**1,018**|||||**1,018**||**1,409**| |||||||**-**||| |||||||**-**||| |||||||**-**||| |**Total**|**1,018**||**-**|**-**|**-**|**1,018**||**1,409**| ||||**-**|**-**||||| ## **2 Grants** |**2 Grants**||||||||| |---|---|---|---|---|---|---|---|---| ||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**|||**Total current**
**period**
**to nearest £**||**Total last period**
**to nearest £**| |Shetland Islands Council||||||**-**||**10,520**| |Voar Redd up|**100**|||||**100**||| |Dunrossness Community Council|||**1,755**|||**1,755**||| |||||||**-**||| |**Total**
**100**
**-**
**Unrestricted**
**funds**
**to nearest £**
**3 Gross receipts from other charitable activities**|**100**||**1,755**|||**1,855**||**10,520**| ||||**-**
**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**||**-**
**Total last period**
**to nearest £**| |Bank Interest|**1,555**|||||**1,555**||**2,818**| |Bar sales|**10,501**|||||**10,501**||**6,540**| |CateringIncome|**19,142**|||||**19,142**||**7,646**| |Hall Hires|**4,410**|||||**4,410**||**7,359**| |VAT refund|**1,569**|||||**1,569**||| |Scottish Water||||||**-**||**3,684**| |||||||**-**||| |||||||**-**||| |**Total**|**37,177**||**-**|**-**|**-**|**37,177**||**28,047**| ||||-|-|-|-||-| ## **4 Payments relating directly to charitable activities** ||**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---|---| |Legal and Professional fees|**2,617**|










||||**2,617**|










|**18,550**| |Cleaningand Maintenance|**1,459**|||||**1,459**||**2,964**| |Dues and Subscriptions|**963**|||||**963**||**576**| |Utilitycosts|**7,085**|||||**7,085**||**9,899**| |Insurance|**1,989**|||||**1,989**||**1,865**| |Training|**-**|||||**-**||**78**| |Food and Bar supplies|**13,566**|||||**13,566**||**14,025**| |Stock assets(table tennis tables & sound system)|**5,230**||**1,755**|||**6,985**||| |VAT payments|**2,401**|||||**2,401**||| |Post / Stationery|**18**|||||**18**||| |Bairns Xmas Party|**550**|||||**550**||| |Misc|**5**|||||**5**||| |**Total**|**35,883**||**1,755**|**-**|**-**|**37,638**||**47,957**| ||||-|-|-|-||-| Bigton Community Hall SC008633 Additional Notes Page 10 of 10 2024