## **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**|**Name of person**
**(or body) entitled to**
**appoint trustee (if any)**| |---|---|---|---|---| |**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**|**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 £**
**-**
**-**
**-**
**-**
**-**
**-**|**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** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**
**B1 Cash funds**
**B2 Investments**|**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. |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C4b Trustee expenses -**
**details**
**C5 Transactions with trustees**
**and connected persons**
**C3b Trustee remuneration -**
**details**
**C2 Grants**|**Type of activity or project supported**|**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)||||
**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**|**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 £**|**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 £**| |---|---|---|---|---|---|---|---|---|---| |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