2025-09-30-accounts - Bressay Public Hall Committee

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

APPENDIX 1 OSC r

Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period
	Period start date				Period end date
	Day	Month	Year		Day	Month	Year
From	1st	OCT	2024	To	30	SEP	2025

Office of the Scottish Charity Regulator

Reference and administration details

Charity name BRESSAY PUBLIC HALL Other names charity is known by Registered charity number SC009915 Charity’s principal address Parkhead BRESSAY SHETLAND ISLES Postcode ZE2 9ES

Names of the charity trustees on date of approval of Trustees’ Annual Report

	Trustee name	Office (if any)	Dates acted if not for whole year
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18	Richard Burrell	Chairman	From 25/01/26
	George Miller	Vice-Chair	From 25/01/26
	Chris Bunyan	Secretary
	Julie Taylor	Treasurer	From 25/01/26
	Beatrice Lowe
	Lesley Roberts
	Stuart Barton
	Edwin Gifford
	Andrew Lowe		From 25/01/26
	Robyn Harkness		From 25/01/26
	Mark Hughes		From 25/01/26
	William Taylor		From 25/01/26

Bressay Public Hall SC000915

Trustees Annual Report Oct 24 – Sept25

Page 1 of 10

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

Name	Dates acted if not for whole year
Roddy Christie-Henry	Resigned 25/01/26
Jamie Christie-Henry	Resigned 25/01/26
Njal Christie-Henry	Resigned 25/01/26
Janice Jones	Resigned 25/01/26

Structure, governance and management

Type of governing document Trustee recruitment and appointment	The charity is governed under a Deed of Trust established in 1985. The charity registration number is SC009915 and it was registered on 4th May 1960. The general management and control of the charity is the responsibility of the committee. The minimum number of members on the committee is 10. Management decisions are made at regularly convened committee meetings and finance committee meetings.
	Trustees are appointed by the committee at the AGM. New trustees are provided with information necessary for the responsibility of holding office of trustee as available from OSCR.

Objectives and activities

Objectives and activities
Charitable purposes Summary of the main activities in relation to these objects	The advancement of citizenship or community development.
	The charity continues to provide a community hall for the use of the inhabitants of Bressay and the surrounding area.

Bressay Public Hall SC000915 Page 2 of 10

Trustees Annual Report Oct 24 – Sept25

Achievements and performance

Summary of the main achievements
of the charity during the financial
period

❖The Public Hall has been well used this year, with multiple
functions taking place, including Sunday Teas, food nights,
weekly badminton and cards sessions, Bressay Up Helly Aa,
and many private functions.
❖We have held two training sessions for bar volunteers, as we try
to increase our bank of folk available to help at functions and
events.
❖We have purchased a new sum up till and card reader, this
enables card payments to be taken at the bar, the new device is
much more reliable that the previous card reader. The till offers
functions which really helps us to keep on top of bar stock
levels.

Financial review

Brief statement of the charity’s policy on reserves Details of any deficit Donated facilities and services (if any)	The Trustees have established a policy whereby the reserves not committed by the charity should be maintained at a level to cover ongoing repairs etc. At present the free reserves are considered adequate to cover required repairs.
	N/A

Bressay Public Hall Trustees Annual Report SC000915 Page 3 of 10 Oct 24 – Sept25

Other optional information

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Julie Taylor Position (e.g. Chair) Treasuer Date 15/06/26

Bressay Public Hall SC000915

Trustees Annual Report Page 4 of 10 Oct 24 – Sept25

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
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:	Bressay Public Hall
	SC009915
	Period start date						Period end date
	Day	Month	Year			Day	Month	Year
	1st	October	2024	to		30th	September	2025
	7 - 10

	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:		01/07/26
	Ellen Hughson
	ACIE; Associate
	Market House
	14 Market Street
	Lerwick
	Shetland ZE1 0JP

Page 5 of 10

Bressay Hall

IE Report 2024-25

SC009915

Disclosure section

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose

Page 6 of 10

Bressay Hall

IE Report 2024-25

Enter SC No. below

APPENDIX 2

Enter charity name below

SC009915

Bressay Public Hall

Receipts and payments accounts

Bressay Public Hall	Bressay Public Hall	Bressay Public Hall	Bressay Public Hall	Bressay Public Hall	Bressay Public Hall	Bressay Public Hall	Bressay Public Hall
Receipts andpayments accounts
For the period from	Period start date				Period end date
	Day	Month	Year	to	Day	Month	Year 2025
	01	10	2024		30	09

Section A Statement of receipts and payments

A1 Receipts	Unrestricted funds to nearest £ 502 552 16,463 3,103 20,620 - 20,620 5,746 8,511 88 290 14,635 - 14,635	Restricted funds to nearest £	Expendable endowment funds to nearest £ - - - - - -	Permanent endowment funds to nearest £	Total funds current period to nearest £	Total funds last period to nearest £
Donations				-	502	-
Legacies					-	-
Grants		250			250	1,355
Receipts from fundraisingactivities					552	949
Gross tradingreceipts					16,463	17,613
Income from investments other than land and buildings					-	-
Rents from land & buildings					-	-
Gross receipts from other charitable activities					3,103	1,763
		250			-	-
*A1 Sub total*			-		20,870	21,680
A2 Receipts from asset & investment sales				-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments		-			-
*A2 Sub total*			-		-	-
*Total receipts* A3 Payments		250		-
			-		20,870	21,680

Expenses for fundraising activities					-	-
Gross trading payments					5,746	12,169
Investment management costs					-	-
Payments relating directly to charitable activities		288			8,799	11,327
Grants and donations					-
Governance costs:					-	-
Audit / independent examination					88	188
Preparation of annual accounts					-	-
Legal costs					-	-
Other (Bar Licences)					290	320
					-	-
**A3 Sub total **		288	-	-	14,923	`24,004
A4 Payments relating to asset and investment movements
Purchases of fixed assets					-
Purchase of investments					-
**A4 Sub total **		-	-	-	-	-
*Total payments* *Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*
		288	-	-	14,923	24,004

	5,985	38) (	-	-	5,947	2,324) (

					-
	5,985		-
		38) (	-	-	5,947	2,324) (

Bressay Hall SC009915

R and P Accounts

Page 7 of 10

2024-25

APPENDIX 2

SC009915

Bressay Public Hall

Section B Statement of balances

Details	Unrestricted funds to nearest £ 30,585 5,985	Restricted funds to nearest £ 38 38) (	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					30,623	32,948
Surplus / (deficit) shown on receipts and payments account					5,947	2,324) (
Rounding Adjustment					-	1) (
					-	-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	36,570	-	-	-	36,570	30,623
	-	-	- 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 £
Barstock		Unres	tricted		5,837	4,958








Details			Total Fund to which l	-	5,837	4,958
				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 £
Invoices outstanding					50	876


Signature			Print Name	Total	50	876
						Date of approval
			JulieTaylor			01 July2026

Statement of Balances

Bressay Hall SC009915

Page 8 of 10

2024-25

APPENDIX 2

SC009915

Bressay Public Hall

Section C Notes to the Accounts

C1 Nature and purpose of

funds (may be stated on

analysis of funds worksheets)

General

Funds are used for the running off and repairs to the hall

Restricted

Bressay Community Council Grant £250 - for over 60's, all spent at year end. Bressay Community Council Grant £38 underspend from 23-24 - all spent at year end.

Type of activity or project supported	Type of activity or project supported	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)			x
Authority under which paid			£






If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b)		this box	x
	Nature of transaction	Number of trustees	£





Nature of relationship		Transaction amount (£)	Balance outstanding at period end (£)

C6 Other information

Bressay Hall SC009915

Notes 2024-25

Page 9 of 10

APPENDIX 2

SC009915

Bressay Public Hall

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 £
Cards donation	442				442
Plant sale	20				20
Benches	40				40
Total 2 Grants	502	-	-	-	502	-
	- Unrestricted funds to nearest £	- Restricted funds to nearest £	-	-	- Total current period to nearest £	- Total last period to nearest £
Bressay Community Council - Senior Citizens Party		250			250	250
Bressay Community Council - Audio-Visual Equip					-	1,105
	-				-	-
					-
Total 3 Gross receipts from other charitable activities	-	250			250	1,355
	- 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 £
Hall Hire	3,103				3,103	1,727
Misc					-	36
					-
					-
					-
Total	3,103	-	-	-	3,103	1,763
	-	-	-	-	-	-

4 Payments relating directly to 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 £
Telephone/ Broadband	674				674	454
Repairs & Maintenance	530				530	4,901
Cleaning& Waste Collection	1,352				1,352
Decoration					-	-
Tool/equipment	411	38			449	1,302
Gas/Electricity/Water	2,785				2,785	2,125
Stationery/Advertising/Postage					-	-
Catering		250			250	250
Insurance	2,381				2,381	2,230
licences					-	-
Fees/Memberships	88				88	65
Training	290				290
Misc					-
					-
Total	8,511	288	-	-	8,799	11,327
	-	-	-	-	-	-

Bressay Hall SC009915

Additional Notes

Page 10 of 10

2024-25