## **APPENDIX 3**
## **Independent examiner’s report on the accounts**
**V2**
**Report to the** Charity name **trustees/members of** Portlethen Jubilee hall
|**Registered charity**|**SC017492**|
|---|---|
|**number**||
|**On the accounts of the**|Period start date
Period end date|
|**charity for the period**|Day
Month
Year
Day
Month
Year|
||01
03
2024
**to**
28
02
2025|
|**Set out on pages**|(remember to include the page
numbers of additional sheets)|
|||
|**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) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). 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 2006 Accounts|
|**examiner’s statement**|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, I do|
||not express an audit opinion on the viewgiven bythe 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
2. to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.|
|**Signed**:**||
||**Date:**
30/11/2025|
|**Name:**||
|**Relevant professional**
**qualification(s) or body**||
|**(if any):**||
|**Address:**||
## **Cash Summary**
## **Portlethen Jubilee Hall**
## **For the year ended 28 February 2025**
|**Cash Summary**
**Portlethen Jubilee Hall**
**For the year ended 28 February 2025**||
|---|---|
||**2025**|
|**Income**||
|Donations|4,718.00|
|Fundraising Activities|3,536.21|
|Grant Funding|2,945.00|
|Hall Hire|14,722.25|
|**Total Income**|**25,921.46**|
|**Less Expenses**||
|Cleaning|2,304.90|
|Expenses from Fundraising activities|570.00|
|General Expenses|510.96|
|Hall Equipment|9,274.58|
|Insurance|848.75|
|IT Software and Consumables|92.34|
|Legal Expenses|19.39|
|Licences|1,168.92|
|Light, Power, Heating|4,071.08|
|Repairs & Maintenance|10,327.48|
|Telephone & Internet|224.99|
|**Total Expenses**|**29,413.39**|
|**Surplus (Deficit)**|**(3,491.93)**|
|**Net Cash Movement**|**(3,491.93)**|
|**Summary**||
|Opening Balance|23,652.80|
|Plus Net Cash Movement|(3,491.93)|
|Cash Balance|20,160.87|
25 Nov 2025 Page 1 of 3
Financial Statements Portlethen Jubilee Hall
## **Profit and Loss**
## **Portlethen Jubilee Hall**
## **For the year ended 28 February 2025**
|**Profit and Loss**
**Portlethen Jubilee Hall**
**For the year ended 28 February 2025**||
|---|---|
||**2025**|
|**Trading Income**||
|Donations|4,718.00|
|Fundraising Activities|3,536.21|
|Grant Funding|2,945.00|
|Hall Hire|14,722.25|
|**Total Trading Income**|**25,921.46**|
|**Gross Profit**|**25,921.46**|
|**Operating Expenses**||
|Cleaning|2,304.90|
|Expenses from Fundraising activities|570.00|
|General Expenses|510.96|
|Hall Equipment|9,274.58|
|Insurance|848.75|
|IT Software and Consumables|92.34|
|Legal Expenses|19.39|
|Licences|1,168.92|
|Light, Power, Heating|4,071.08|
|Repairs & Maintenance|10,327.48|
|Telephone & Internet|224.99|
|**Total Operating Expenses**|**29,413.39**|
|**Net Profit**|**(3,491.93)**|
25 Nov 2025 Page 2 of 3
Financial Statements Portlethen Jubilee Hall
## **Balance Sheet**
## **Portlethen Jubilee Hall As at 28 February 2025**
|**Balance Sheet**
**Portlethen Jubilee Hall**
**As at 28 February 2025**|**Balance Sheet**
**Portlethen Jubilee Hall**
**As at 28 February 2025**|
|---|---|
|**28 FEB 2025**
**29 FEB 2024**||
|**Assets**||
||**Bank**|
||Portlethen Jubilee Hall
20,160.87
23,652.80|
||**Total Bank**
**20,160.87**
**23,652.80**|
||**Total Assets**
**20,160.87**
**23,652.80**|
|**Net Assets**
**20,160.87**
**23,652.80**
**Equity**||
|Current Year Earnings
(3,491.93)
-||
|Retained Earnings
23,652.80
23,652.80||
|**Total Equity**
**20,160.87**
**23,652.80**||
25 Nov 2025 Page 3 of 3
Financial Statements Portlethen Jubilee Hall
## **Trustees’ Annual Report**
For the period ended 28 February 2025
## **Reference and Administrative Details**
Charity Name: PORTLETHEN JUBILEE HALL Charity Registration Number: SC017492 Registered Address: Cookston Road, Portlethen, Aberdeenshire, AB124PT Trustees:
## **Structure, Governance and Management**
The charity is governed by its governing document and managed by the trustees. Further details are provided below:
The governing document is the Feu Charter signed on the 14th of September 1892. Three Heritable trustees were originally appointed. The Trustees gather a committee made up of local people to fulfil the remit of keeping the hall open for the use and benefit of the people of Portlethen.
The Trustees are historically appointed in line with the Feu Charter. The farmer on Mains of Portlethen, the tenant farmer of the Portlethen Estate, and the local Church of Scotland minister, residing at the manse in Portlethen, were the original Heritable Trustees. The Portlethen Estate has largely been sold off for housing, Graham Shand is a descendant of the owner of Mains of Portlethen and remains a Trustee. The Church of Scotland minister has left Portlethen during 2023 and is yet to be replaced, so we currently only have a single active Trustee. We are working to resolve this.
## **Objectives and Activities**
The trustees have had due regard to the Charity Commission’s guidance on public benefit. The objectives and activities during the year included:
The Jubilee Hall serves as a 'village hall' for the residents of Portlethen town and surrounding villages. The purpose of the charity is to provide facilities for education, recreation, social welfare, and communication with the aim of improving the quality of life for residents in the said area.
The main activities are as follows: Dance and drama classes, Adult and children fitness classes, Children's football coaching, Community coffee mornings/café, Family celebrations, Lunch Club for residents with special additional needs, Community events including movie nights.
## **Achievements and Performance**
The following achievements and performance highlights were reported during the year:
The number and variety of groups wishing to hire space in the hall remains steady. In addition to the weekly Fine Piece Café and monthly Lunch Club, we have daily bookings for fitness clubs, mother and toddler groups, drama clubs and even acrobatics. We take regular bookings for family celebrations and parties.
We have purchased a projector and big screen and host monthly Movie nights for the community and all refurbishment plans have now been completed and has received a lot of positive feedback from our users.
## **Financial Review**
The trustees report on the financial performance for the period as follows:
We are committed to running the hall in a financially responsible manner. Our Treasurer maintains our accounts on a monthly basis, and we only spend what we can afford. As the income streams increase with increased hall use, we identify future projects, obtain realistic estimates, and plan the spending when the funds are available. We do not run a deficit.
We offer the hall for Community Events free of charge. The local Community Hub, for example will meet in the hall from time to time, as space is limited in their meeting rooms
## **Approval**
This report was approved by the trustees and signed on their behalf.
Name:
Signature: Position: Treasurer Date: 30/11/25