SPEYMOUTH VILLAGE HALL.
Financial Statements For the Year Ended 30 September 2025
Scottish Charity No: SC015172
SPEYMOUTH VILLAGE HALL Year ended 30th September 2025
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Page 1 Annual report of the committee Page 2 Report by the Independent Examiner Page 3 Receipts and Payments Account Page 4 Statement of balances
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Page 5 Notes to the accounts
SPEYMOUTH VILLAGE HALL Annual report of the Committee Year ended 30th September 2025
Scottish Charity Number $C015172
Structure and governance The organisation is an unincorporated association which is also registered as a charity.
Objectives and Activities To provide a meeting place and facilities for the neighbourhood in order to support the physical and mental training and recreational needs of the residents, and to encourage the social, mora! and intellectual development of the community and thereby foster a community spirit for the achievement of these and other similar objects as may be, by law, deemed to be charitable.
Principal Office Chair Brian Johnston Secretary Melissa Carr (Resigned Nov 2024) Minutes Secretary/ Treasurer Jacqueline MacKenzie (Appointed Minutes Secretary Nov 2024) Bookings Debbie Smith Flower show Ronald Smith (Resigned Nov 2024) Members Davie Steele (Resigned Nov 2024) Stuart Thomson (Resigned Sept 2025) Jeanette Henderson (Resigned Sept 2025) Kevin Smith David Mulholland Lorna Main Paula Bruce Billy Reid Hiring club representative George Coupland Hiring club representative
Reserves policy
Unrestricted funds are fund available for the charity to spend on any charitable activity and purpose. purpose.Restricted funds (when held) are only available to spend on a designated activity or for a designated
Activities and performance
The Hall has been used on a regular basis by the community, in the form of Clubs hiring the facility mainly on weekdays. Weekends are normally busy with social gatherings and fundraising events e.g tombola's, ladies days and indoor markets. As we wish to reduce our carbon footprint and reduce our electricity bills, we applied to and was approved by the Scottish Government for a CARES grant to install PV panels and associated battery 2025.storage in September 2024. These were installed are are now in use within the year to 30th September Approved Signed on behalf of the committee - 7 Chair At the AGM - Brian (Pele) Johnston pate 7/3/2
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SPEYMOUTH VILLAGE HALL
Independent Examiner's Report to the Trustees of Speymouth Hall Association
4.! report on the accounts of the charity for the year ended 30 September 2025 which are set out on pages 3 to
Respective responsibilities of trustees and 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 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 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 is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. 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 | do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
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
to2. tobe whichreached.in my opinion, attention should be drawn in order to enable a proper understanding ofthe accounts
Melanie Francis ACCA Member of the Association of Certified Chartered Accountants
On behalf of Goldwells Ltd Wards House, Wards Road, Elgin, Moray 1V30 1NL
Date
Page 2
SPEYMOUTH VILLAGE HALL
income & Expenditure Statement As at 30th September 2025
| SPEYMOUTH VILLAGE HALLVILLAGE HALLHALL income && Expenditure Statement As at 30th30th September 20252025 |
|||||
|---|---|---|---|---|---|
| : Receipts Donations |
Unrestricted Funds |
Restricted Funds |
B2 Total 2025 |
24 Total20 |
|
| Grant income Receipts fromfundraisingactivities Income from charitable activities |
- - 14,772.08 |
- 25,208.80 - |
- 25,208.80 11,772.08 |
950.00 - 8,584.30 |
|
| Sundry receipts | - | - | - | 5,897.75 | |
| Paypal income | - | - | - | 100.00 | |
| Interest received |
- 23,92 |
- - |
- 23.92 |
626.00 111.65 |
|
| Tota! receipts | 11,796.00 25,208.80 37,004.80 16,169.70 EE LP 16,169.70 |
||||
| Payments | |||||
| Expenses forfundraisingactivities Payments relating to charitable activities: |
1,217.27 | - | 4,217.27 | 4,354.01 | |
| Heat, tightand power RepairsandMaintenance Hallrefurbishment Hall Cleaning /Products InsuranceCosts Telephone& Broadband Licences, testingandsubscriptions Sundry |
918.94 1,674.68 815.37 961.72 §86.49 333.23 303,14 |
- - - - - - - |
918.94 1,674.68 815.37 961.72 586.49 333.23 309.14 |
8,930.00 456.00 1,130.64 1,103.48 594.95 539.82 455.08 |
|
| Paypalfees Governance costs: |
- 3.07 |
- - |
- 3.07 |
582.67 3.54 |
|
| Independent examination Subtotal |
480.00 7,299.91 |
- - |
- 480.00 7,299.91 |
- 18,150.19 |
|
| Purchases offixedassets: | |||||
| SolarPanels, BatteryStorage&Installation | 5,621.86 | 25,208.80 | 30,830.50 | - | |
| Subtotal | 5,621.80 | 25,208.80 | 30,830.60 | - | |
| Totalpayments | 12,921.71 25,208.80 38,130.51 18,450.19 EN I TOUT 18,150.19 |
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| Netreceipts | (1,125.71) | - | (1,128.71) | (1,980.49) | |
| Transfers tof (from) funds | - | - | |||
| - : ee |
|||||
| Deficitfortheyear | —— | 57) | BT) | SO |
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SPEYMOUTH VILLAGE HALL Statement of balances
As at 30th September 2025
| SPEYMOUTH VILLAGEVILLAGE HALL Statement of balances As at 30th September 2025 |
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|---|---|---|---|---|---|
| Bankaccounts and cash in hand | Note | Unrestricted Funds |
Restricted Funds |
Total 2025 | Total 2024 |
| Opening balances Deficit foryear |
18,177.62 (1,125.71) |
~ - |
18,177.62 (1,125.71) |
20,158.11 (1,980.49) |
|
| Closing balances | 4 | 17,051.91 re |
- 17,051.91 OTT |
18,177.62 etEEE |
|
| RESERVES | Unrestricted Funds |
Restricted Funds |
‘fal 2025 | i Total 2024 |
|
| Unrestricted funds Restricted funds |
2 3 |
17,051.91 - |
- - |
17,051.91 - |
18,177.62 |
| - | |||||
| Closing balances | 17,051.91 SSS |
- | 17,051.91 rrr |
18,177.62 Sa |
|
| Assets -At Cost | |||||
| Defibrillator CCTV Solar Panels, BatteryStorage& Installation |
2,664.00 1,950.00 30,830.00 |
- ~ - |
2,664.00 1,950.00 30,830.00 |
2,664.00 1,950.00 - |
|
| 35,444.00 | - | 35,444.00 | 4,614.00 |
4 i Approved 7 signed on behalf ofthe committee - /
Chair At the AGM - Brian (Pele) Johnston
Date 7,|3| 26
Page 4
SPEYMOUTH VILLAGE HALL Notes to the Accounts As at 30th September 2025
| 1. | BANK ACCOUNTS | 2025 | 2024 | |||
|---|---|---|---|---|---|---|
| Bank CurrentAccount Bank depositaccount PaypalAccount |
13,623.16 4,004.06 2,424.69 |
8,101.65 8,980.14 1,095.83 |
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| 17,051.91 | 18,177.62 | |||||
| 2. | UNRESTRICTED FUNDS | |||||
| Balance at | Incoming | Outgoing | Transfer of Balance at | |||
| 01.10.2024 | resources | resources | funds | 30.09.2025 | ||
| General funds | 18,177.62 | 11,796.00 | (12,921.71) | - | 17,051.91 | |
| 3. | RESTRICTED FUNDS | |||||
| Balance at | Incoming | Outgoing | Transfer of Balance at | |||
| 01.10.2024 | resources | resources | funds | 30.09.2025 | ||
| CARES | - | 28,208.80 | (28,208.20) | - | - |
The CARES grant that was received in the year was for the purpose of purchasing the solar panel, battery storage and the installation of these items. The grant was fully spent within the year.
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