TOMINTOUL RICHMOND PUBLIC MEMORIAL HALL ASSOCIATION SC010944 Annual Report and Financial Statements For the Year Ended 30 November 2025
TOMINTOUL RICHMOND PUBLIC MEMORIAL HALL ASSOCIATION FOR THE YEAR ENDING 30 NOVEMBER 2025 CONTENTS
| Contents | Pages |
|---|---|
| Legal & Administrative Information | 1 |
| Trustees Report | 2 |
| Statement ofTrustees Responsibilities | 3 |
| Income& Expenditure Account | 4 |
| Balance Sheet | 5 |
| Notestothefinancialstatements | 6 |
1
TOMINTOUL RICHMOND PUBLIC MEMORIAL HALL ASSOCIATION FOR THE YEAR ENDING 30 NOVEMBER 2025 LEGAL & ADMINISTRATIVE INFORMATION
Client Trustees
Chairman Mike Woolvin Vice Chairman Michael Robertson Treasurer Michele Birnie Secretary Simon Hanmer Address Highlea Main street Tomintoul Ballindalloch AB37 9EX
Accounts by Whitelaw Accounting
Bank Virgin Money 161 Mid Street Keith ABSS SBL Account 82-60-16 20082103
2
TOMINTOUL RICHMOND PUBLIC MEMORIAL HALL ASSOCIATION FOR THE YEAR ENDING 30 NOVEMBER 2025
TRUSTEES REPORT
Trustees Annual Report
The trustees have pleasure in presenting their report together for the year ended 30 November 2025. This report is prepared in accordance with the recommendations of the Statement of Recommended Practice - Accounting and Reporting by Charities.
Constitution
The association which is a recognised charity in Scotland, is operated under the rules of its constitution. The management of the association is the responsibility of the trustees. The trustees are appointed in accordance with the constitution of the association.
The principle object of the association during the year was the running of the local community hall. there have been no changes to the objective since the last annual report.
Approved by the trustees on!7.........0.......Jv. 02 2026and signed on their behalf by: AN(ucts Wheel.d B69‘ Mike Woolvin Michele Birnie Chairman Treasurer
)
3
TOMINTOUL RICHMOND PUBLIC MEMORIAL HALL ASSOCIATION FOR THE YEAR ENDING 30 NOVEMBER 2025 STATEMENT OF THE TRUSTEES RESPONSIBILITIES
Statement of Trustees Responsibilities
The trustees are required to prepare the financial statements for each financial year which give a true and fair view of the state of affairs of the association at the end of the year and of the results for the year ended 30 November 2025.
In preparing those financial statements the trustees are required to
¢ Select suitable accounting policies and then apply them consistently
e Make judgements and estimates that are reasonable and prudent
e Prepare the financial statements on the going concern basis unless the Tomintoul Public Memorial Hall Association is unlikely to continue in business
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time, the financial position of Tomintoul Richmond Public Memorial Hall Association. They are also responsible for safeguarding the assets of the hall and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
4
TOMINTOUL RICHMOND PUBLIC MEMORIAL HALL ASSOCIATION FOR THE YEAR ENDING 30 NOVEMBER 2024
INCOME & EXPENDITURE ACCOUNT
income & Expenditure Account
| Income | 2025 | 2024 | £change | %change |
|---|---|---|---|---|
| Donations | 102 | 176 | ||
| Activities in furtherance ofthe charity's objectives | ||||
| Hall lets | 6516 | 7188 | -673 | -9% |
| Activities for generating funds | 0 | |||
| 100 Club | 2240 | 2180 | 60 | 3% |
| Fundraiser | 301 | 301 | 100% | |
| Events | 6) | 0 | 0 | 0% |
| Other income | 0 | |||
| Development trust | 0 | 0 | 0 | 0% |
| TOTALINCOME | 9159 | 9544 | -311 | -3% |
| Expenditure | 0 | |||
| Cost ofoperating funds | 0 | |||
| 100 Club | 942 | 1172 | -230 | -20% |
| Activities in furtherance of the charity's objectives | 0 | |||
| Donations | 301 | 301 | 100% | |
| Hall keeper/cleaner | 1083 | 1026 | 58 | 6% |
| Insurance | 1183 | 1122 | 61 | 5% |
| Electric | 2477 | 3122 | -B645 | -21% |
| Fire regulations & checks | 99 | 304 | -205 | -68% |
| Repairs & renewals | 8811 | 592 | 8219 | 1389% |
| Fundraising activities | 0 | 0% | ||
| Sundries | 236 | 110 | 126 | 115% |
| Office & postage | 80 | 133 | -53 | -40% |
| Depreciation | 225 | 128 | 96 | 75% |
| Support costs | 0 | |||
| Federation of halls fee | 20 | 20 | 0 | 0% |
| Licences & fees | 375 | 100% | ||
| Management & administration | 0 | |||
| Accountancy Fees | 300 | 300 | 0 | 0% |
| TOTAL EXPENDITURE | 16132 | 8029 | 8103 | 101% |
| PROFIT/LOSS | -6974 | 1515 | -8488 | -560% |
The notes on page 6 form an integral part of the accounts
5
TOMINTOUL RICHMOND PUBLIC MEMORIAL HALL ASSOCIATION FOR THE YEAR ENDING 30 NOVEMBER 2025 BALANCE SHEET
Balance Sheet
| Unrestricted | Restricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | |||
| Fixed Assets | ||||||
| Tangible assets | 6519 | 6519 | 6294 | |||
| Current Assets | ||||||
| Bank | 7958 | 9723 | 17681 | 23794 | ||
| Cash | 117 | 19 | ||||
| Debtors | 630 | 1053 | 630 | |||
| Prepayments | 1312 | 182 | 1312 | |||
| 19033 | 25755 | |||||
| Current Liabilities | ||||||
| Accruals | 476 | |||||
| 476 | 0 | |||||
| NET ASSETS | 25075 | 32049 | ||||
| Financed by: | ||||||
| B/fwd | 22326 | 9723 | 32049 | 30534 | ||
| P&L for year | -6974 | -6974 | 1515 | |||
| 25075 | 32049 | |||||
| Approved bythe | trustees on | 1.9....7.2.1..... and signed on their behalf by: | ||||
| f Murcckey) |
‘ [idle |
5 | : \ yer& |
|||
| Mike Woolvin | Michele Birnie | |||||
| Chairman | Treasurer |
6
TOMINTOUL RICHMOND PUBLIC MEMORIAL HALL ASSOCIATION FOR THE YEAR ENDING 30 NOVEMBER 2024 NOTES TO THE FINANCIAL STATEMENTS
1 Basis of Accounting
This financial statements have been prepared in accordance with the historical cost convention and in accordance with applicable accounting standard, Charities Accounts and Statement of Recommended Practice.
2 Income
Income is made up of lets of £6495 for the year ending 30 November 2025, 100 club receipts of £2240 and immaterial amounts raised from grants, donations and events held. There was £1052 outstanding for hall lets at the end of the year. In comparison with the previous year total income is down 3% with hall lets being 11% lower than the previous year
3 Expenditure
Total expenditure was £16132, which is a 50% increase on 2024. The main cause of this is a one off bill of £7242 for the replacement of the security alarms system. There is an accrual of £476 at year end for Electric used in November 2025. There is a prepayment of £182 for the 100 club payments for December 2025 and the Christmas draw.
4 Fixed Assets
The original cost of the building is not available as the building is historic and is now fully depreciated. New windows added in 2022 are depreciated at 2% reducing balance. A water urn was purchased during the year at a cost of £450, which | would expect to last 5 years and has therefore been depreciated at a rate of 20%
| Fixed Assets | 2025 2024 |
|
|---|---|---|
| Total | ||
| As at 1 December 2024 | 45059 45059 |
|
| Additions As at 30November2025 |
450 0 arnvenarinirenarimminiensiniminesin i RY 45509 45059 en |
|
| Depreciation | ||
| As at 1 December 2024 | 38765 38637 |
|
| Charge foryear As at 30 November 2025 |
225 128 ee - N 38990 38765 SSS eee |
|
| NBV | ||
| As at 1 December 2024 |
6294 6422 |
|
| Asat30November2025 | ; | 6519 6294 |