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**FINANCIAL STATEMENTS FOR YEAR ENDED 31ST DECEMBER 2025**
## **LOCHALINE VILLAGE HALL**
**SCOTTISH CHARITY NO: SC012524**
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Lochaline Village Hall SC012524
## **Trustees' Annual Report**
The Trustees present their report together with the financial statements and the Independent Examiners report for the year ended 31 December 2025.
## **Reference and Administrative Information**
## **Charity Name**
Lochaline Village Hall
## **Charity No**
SC012524
## **Address**
Lochaline, Morvern, PA80 5XT
## **Current Trustees (Committee Members)**
Alan Kennedy Chair Nicki Burnham Secretary Jayne Kennedy Treasurer Faith Finnigan Caroline Thwaites left 05.02.2025 Annemie Shanks Katrina Laurie joined October 2025 Bob Jones joined Dec 2025
## **Structure, Governance and Mangement**
## **Constituition**
The Charity is an unincorporated association. It is governed by its constituition which was adopted on 21st Dec 1949 and revised on 12th March 2012.
## **Appointment of Trustees**
The hall is managed by a committee of volunteers who are elected each year at the Annual General Meeting and consists of a Chairman, Vice Chairman, Secretary and Treasurer, and at least three others. They shall retire at each Annual General Meeting but shall be eligible for re-election.
The Committee will appoint three Trustees from within the community of Morvern. Should one wish to retire, the Committee will appoint a new Trustee at any time.
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Lochaline Village Hall SC012524
## **Objectives and Achievements**
## **Charitable purposes**
To promote the benefits of the inhabitants of Lochaline and Morvern and its environs without distinction of sex, sexuality, political, religious or other opinions, by associating the local statutory authorities, voluntary organisations and inhabitants in a common effort to advance education and to provide facilities, or assist in the provision of facilities; in the interest of social welfare for recreation and other leisure time occupation, so that their conditions of life may be improved.
## **Achievements and Performance**
A good year for the hall.
Initially changed electricity supplier to British Gas Lite. We are now receiving accurate monthly bills so we know exactly where we stand.
The 50:50 draw is well supported.
There has been a good variety of bookings over the year. A new gaelic youth group is the most recent regular booking.
For the future we are looking to create an extra storage facility and possibly a generator to become a resilience hub should the village experience a prolonged power outage as with Storm Amy.
J Kennedy Treasurer
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Lochaline Village Hall SC012524
## **Independent examiner's report to the Trustees(Committee) of Lochaline Village Hall**
I report on the accounts of the charity for the period ended 31st December 2025 which comprises the statement of receipts and payments, the balance sheet and the related notes.
This report is made solely to the Charity's Trustees, as a body, in accordance with Section 44 of the Charities and Trustee Investment (Scotland) Act 2005. My examination has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my examination, for this report, or for the opinions I have formed.
## **Respective responsibilities of directors and independent examiner**
The charity's Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity's 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 examiner's statement**
My examination was carried out in accordance with Regulation 11 of the Charities Account (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 seeking 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.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention
(i) which gives me reasonable cause to believe that in any material respect
the requirments to keep accounting records in accordance with section 44 (1) (a) of 2005 Act and Regulations 4 of 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and to comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
(ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Kirsty MacIntyre BA ACPA MICB PM Dip Date 20/02/2026 The Highland Bookkeeper 2 Achnaha View Morvern PA80 5AB
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Lochaline Village Hall SC012524
## **Statement of Receipts and Payments For The Year Ended 31st December 2025**
|**Receipts**
Donations
Grants
Fundraising
Bank Interest
Charitable Activities - Rents
- 50/50 club
Other income
**Payments**
Cost of Charitable Activities
Governance costs
Purchase of Equipment
**Total Payments**
**Surplus/(Deficit) for the year**
Transfer between funds
**Surplus/(Deficit) for the year**|Note 4|**Unrestricted**
**Restricted**
**2025**
2024|
|---|---|---|
||Note 5|20
0
**20**
40
0
0
**0**
12049
1589
0
**1589**
463
0
88
**88**
79
5642
0
**5642**
4837
1260
0
**1260**
1645
0
0
**0**
984|
|||**8511**
**88**
**8598**
20096|
|||8497
0
**8497**
7945
375
0
**375**
350
0
0
**0**
9254|
|||8872
0
**8872**
17549|
|||-361
88
**-274**
2547
-5000
5000
**0**
0|
|||-5361
5088
**-274**
2547|
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Lochaline Village Hall SC012524
## **Statement of Balances - As at 31 December 2025**
|**Funds Reconciliation**
Opening cash at bank and in hand
Surplus/(Deficit) for year
Closing cash at bank and in hand
**Bank and Cash Balances**
RBS Current Account
RBS Savings Account
Cash in Hand
**Other Assets (Unrestricted Fund)**
Village Hall and Land
Tables and chairs
Cooker
Unpresented cheques
**Liabilities (Unrestricted Fund)**
Uncleared cheques|**Unrestricted**
**Restricted**
**Total 2025**
**Total**
**2024**|**Unrestricted**
**Restricted**
**Total 2025**
**Total**
**2024**|
|---|---|---|
||15214
5120
**20334**
17787
-5361
5088
**-274**
2547||
||9853
10208
**20060**
20334||
||**9823**
15183
**10208**
5120
**30**
30
0
**20060**
20334
**350000**
350000
**7123**
8904
**233**
350
**240**
547
**357596**
359801
**400**
375
**400**
375|**9823**
15183
**10208**
5120
**30**
30|
|||**357596**
359801
**400**
375|
|||**400**
375|
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Lochaline Village Hall SC012524
## **Notes to the Accounts for the Year Ended 31st December 2025**
## **1 Basis of accounting**
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended)
## **2 Nature and purpose of funds**
Unrestricted funds are available for general purposes in accordance with the charities purposes.
Restricted funds is a savings account for interest and unplanned costs.
## **3 Related party transactions**
No remuneration was paid to the Trustees or any connected persons during the year (2024: Nil).
## **4 Receipts**
|**Receipts**||
|---|---|
|**Grants/Interest free loan**
Scottish Sea Farms
Energy Savings Trust
The National Lottery
Ardtornish Estate
**Fundraising**
Various
**Charitable Activities**
Rents
50/50 club
**Bank interest**
Bank interest
**Other income**
SSE refund|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**2025**
**Total**
**2024**|
||0
0
**0**
371
0
0
**0**
0
0
0
**0**
6678
0
0
**0**
5000|
||0
0
**0**
12049|
||1589
0
**1589**
463|
||1589
0
**1589**
463|
||5642
0
**5642**
4837
1260
0
**1260**
1645|
||6902
0
**6902**
6482|
||0
88
**88**
79|
||0
88
**88**
79|
||0
0
**0**
984|
||0
0
**0**
984|
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Lochaline Village Hall SC012524
## **Notes to the Accounts for the Year Ended 31st December 2025**
## **5 Payments**
|**Payments**||
|---|---|
|**Charitable Activities**
50/50 Club
Caretaker/cleaning
Electricity
Oil
Repairs & Maintenance
Insurance
Licences
Adv/tel/stat
Interest free loan
Bank chgs
Sundries
Shop
**Governance costs**
Annual Accounts
Independent Examination|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**2025**
**Total**
**2024**|
||660
0
**660**
638
589
0
**589**
554
825
0
**825**
2071
2215
0
**2215**
2002
1772
0
**1772**
1035
1130
0
**1130**
960
491
0
**491**
121
205
0
**205**
6
42
0
**42**
42
92
0
**92**
130
431
0
**431**
349
46
0
**46**
38|
||8497
0
**8497**
7945|
||225
0
**225**
200
150
0
**150**
150|
||375
0
**375**
350|
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Lochaline Village Hall SC012524
**Schedule of Assets**
## **At 31 December 2025**
## **Description**
## **Value at year end**
The Village Hall and surrounding land £350,000.00
The value is an estimate based on the collected best judgement of Lochaline Village Hall Committee at a meeting held on 6th February 2012.
## **Other assets**
|Table and chairs|£7,123.00|
|---|---|
|Cooker|£233.00|
Depreciated at a realistic rate over their useful life, this is not required to be shown in Receipts and Payments Accounts.
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