2025-12-31-accounts

APPENDIX 3

Office of the Scottish Charity Regulator

Independent examiner’s report onthe accounts Report to the Charity name

Registered charity SC010012 & SC053491 number On the accounts of the Period start date Period end date charity for the period Day Month Year Day Month Year 01 04 2024 to 31 03 2025 Set out on pages (remember to include the page numbers of additional sheets)

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. 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 Charities examiner's statement Accounts (Scotland) Regulations 2006. An examination includes a review ofthe 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, | do not express an audit opinion on the accounts. Independent examiner's In the course of my examination, no matter has come to my attention [other than that statement disclosed on the attached page”]

Independent examiner's

1. which gives me reasonable cause to believe that in any material respect the requirements:

2. to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

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Signed:
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1. tounderstandingwhich, in myofopinion,the accountsattentionto shouldbe reached.be drawn in orderto enable a proper Date: 01/05/2025

Name:

Relevant professional qualification(s) or body (if any):

Address:

“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

?PENDIX 3

Disclosure section

Only complete if the examiner needs to highlight material problems.

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

BRAEMAR VILLAGE HALL ($C053491)

Receipts & Payments Account

For the Year Ended 31st March 2025

RECEIPTS	2025	2024
Hall Hire	£21,438.07	£21,246.64
Donations/Grants
	£277 fT tT?	£24,568.75
PAYMENTS
Gas	£2,568.29	£1,705.59
Electricity	$2,563.93	£1,794.63
Fire Extinguisher Maintenance	£694.83	£3,545.23
Telephone/Broadband	£1,667.06	£148.40
Performing Rights	£509.92	£243.00
Council Tax	£1,508.74	£934.99
Insurance	£2,423.61	£158.72
General Maintenance	£2,763.49	£5,287.41
Miscellaneous	£1,568.69	£3,693.56
SCIO	£3,053.20
Total Expenditure	£19371 76	£1Z7,511,53
Profit	£8,256.03	£7,05722

General Maintenance Cottage £ 1,789.79 Halll Maintenance g 973.70 £ 2,763.49

Miscellaneous Artist Fees £ 1,492.00 Bar £ 11.45 Website 4 25.24 Membership Fees £ 40.00 £ 1,568.69

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“ pRfuleoee -
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,

VICTORIA HALL BRAEMAR ASSOCIATION (SC010012)

(Braemar Village Hall)

BALANCE SHEET AS AT 315? MARCH 2025

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2025_ 2024
B/F Cash at Bank at 1 April £24,837.11 £21,003.80
Profit (Loss) on the year £ 8,256.03 £ 3,833.31
C/F Cash at bank at 31 March £33 093.14 £24,837.11
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Approved by the Trustees on stl O88 ee.

Chairman’s Report for year ending 31“ March 2025

This year has been somewhat dominated by the move to a SCIO “Braemar Village Hall”! This has taken considerably more time and effort than was envisaged. It has been a busy year with increased hall usage. Quite a few external parties used the hall for meetings. Local weekly groups continued use the hall (yoga, circuits, line dancing, country dancing, bowling, choir, Quines, history group, Braemar Care). Generally poor attendance at movies, noted better attendance when the movies were held as a fundraiser. A few travelling drama groups (NEAT), though poorly attended. Birthday parties/Weddings/Fife Arms events — Fashion, Literary And Ursula Weekends. Also the successful Mountain Festival. Plenty of weekend groups which provide a useful source of income. Annual auction raised £1000 boost to funds. Change of gas tank & supplier - cheaper and better service (Gaulds will fill at 50%). External painting didn’t happen as the painter reneged on the job, Hydro Fund grant was returned. Now have 2 further estimates for 2026 plus joinery work - likely to be £20k. This sadly we must pass to the SCIO. But otherwise we pass the hall on to the SCIO in good shape and on a sound financial footing.