KILTARLITY HALL ASSOCIATION (Charlty Reglstered in Scotland- SC023358} ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
KILTARLITY HALL ASSOCIATION (Charity Registered In Scotland- SC023358) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026 Page Trustees report Receipts & Payments Statement of Balances Notes Independent Examiners Report
KILTARLITY HALL ASSOCIATION {Charity Registered in Scotland- SC023358) TRusfEES' ANNUAL REPORT For the Year Ended 28 February 2026 The trustees have the pleasure in presenting their report together with the financial statements and the independent examiner's report for the year to 28 February 2026 Reference & Administrative Information Charity Name Kiltarlity Hall Association Charity No SC023358 Address Clo Linda Bell, Allarburn Park, Kiltarlity Current Trustees Veronica Tervet Catherine MacRitchie Linda Bell Carol Grant Sheila Moir Mike Thornbury Graham 8ell Chairman Vice Chairman Treasurer I Secretary appointed 15.07.2025 Structure Governance & Mana ement Constitution The charity is an unincorporated association. It Is governed by Its constltution. The assoclatlon was 8ranted charitable status by OSCR on 29 May 1996. Appointment of Trustees The trustees are all members of the management committee. They are elected at the AGM for period of one year and shall be eligible for re-electlon. The office bearers are elected by the committee from its member5 for a period of one year. They are als9 available for re-election.
KILTARLrrY HALL ASSOCIATION (Charity Registered in Scotland- SC023358) TRUSTEES, ANNUAL REPORT- Icont'd) For the Year Ended 28 February 2026 ctlves & Actlvltles Charltable purposes The purpose of the charity is to maintain the upkeep of Kiltarlity Village Holl. Attlvlties & Achlevements The charity provides a location and facilltles for the local community. It manages and maintain5 the Regular ongoing maintenante work includes cleanin8, repair work, maintaining the outside gra55 The upkeep is generally funded by hall renta15 and various fundraising aclivitSes Flnanclal Revlew The main Source of income is from fundraising activities. In the year to 28 February 2026, hall let5 have decreased to £7.27812025: £7,535). The main fundrasing activities during the year were, Belladrum festival and whist drives. The net fundraising income for the year was £9.24412025- £9,187). Payments in the year, other than those relating to fundraising activities. totalled £42.23912025= £15.1021. The main expenditure being renovation of the toilets and teh instsllation of solar panels and battery storage. Unrestricted fund5 were £16,87912025-. £25.3901. There are no restricted funds at the year-end12025: £01. Reserves Policy The Trustees'policy is to maintain reserves at around 2-3 months of normal running costs in order to meet commitments and to cover any unexpected expenditure. Approved by the Trustees and signed on their behalf by: Signature: Printed: (nome ond position) Date:
KILTARLITY HALL AssoaATION (Charlty Reglstered In Scotland- SC0233581 Statement of Receipt5 and Payments for the Year Ended 28 February 2026 Unrestricted Restricted Funds Funds 2026 Total 2025 Total Notes Receipts Voluntary Receipts Donations 165 165 16,741 11,150 210 Grants Fundraising 16.741 11,150 10,634 Receipts from Charitable Activities Hall Lets 7.278 7,278 7,S35 Totsl Receipts 18,593 16.741 35,334 18.379 Payments Cost of Fundraising Cost of Charitable Actlvltles Grants & l)onations 1,606 25,198 300 1,447 14,802 3(Ks 16,741 41,939 300 Total Payments 27.104 16,741 43,845 16,549 Surplus I (Deficit} for the year 8,511 8,511 1,830
KILTARLITY HALL AssoaATION {Charfty Reglstered In Scotland- SC023358} Sernent of Balances as at 28 February 2026 Unrestricted Reslricted Funds Funds 2026 Total 2025 Total Funds Reconciliation Opening cash and bank balances 25,390 Z5.390 23.560 Surplu51 Deficit 8,511 8,511 1,830 16,879 16.879 25,390 Bank and Cash Balances Bank current account 16,880 25,390 OtherAssets lunrestrlrtedj Hall 50,000 3,662 50,0fy) 3,662 Equipment Payment5 on account 53.662 53,662 Otherknobilities {unrestrfrted) Payments due 1.222 678 All funds are unrestricted as at 28 February 2026 Approved by the trustees and signed on their behalf by: Signature: Printed: ISA Inome ond po51tic) Date: 17 os. >ll*
KILTARLITY HALL ASSOCIATION Icharlty Registered in Scotland- SC023358) Notes to the Accounts - For the Year Ended 28 February 2026 l Basis of Accountin8 These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities & Trustee Investment (Scotlandl Act 25 and the Charltles Accounts Scotland 2006 las amended). 2 Nature and Purpose of Funds Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain an unrestricted fund for the day to day running of the Association. Restricted funds may only be used for specific purposes. Restrictions arlse when specified by the donor or when funds are raised for specific purposes. 3 Related Party Transadlons The trustees did not receive any remuneration or expenses during the year. 4 Donations received Unrestrirted Restricted Fund5 Funds 2026 Total 2025 Total Other donations 165 165 210 5 Grants Unrestrlrted Restrfcted Funds Funds 2026 Total 2025 Total The Energy Saving Trust 16,741 16,741 6 Fundralslnz Recelpts Unrestricted Restricted Funds Funds 2026 Total 2025 Total Belladrum Whists Other 9,793 1,357 9,793 1,357 9.121 1.513 11,150 11,150 10,634
KILTARLITY HALL ASSOCIATION (Charlty Reglstered In Scotland- SC023358) Notes to the Accounts- For the Year Ended 28 February 2026 7 Costs of Fundralsin8 Unrestrirted Restricted 2026 Funds Funds Total 2025 Total Belladrum Whist 1,606 1.447 1.606 1,606 1,447 8 Cost of Charitable Artivities Unrestrlcted Restrlcted 2026 Funds Funds T4)ts1 2025 Total Heat and light Insurance Maintenance and repairs Subscriptions Sundry 4.436 1,341 18.942 397 82 4,436 1.341 35.683 397 82 3,900 1,232 9,520 16.741 25,198 16,741 41,939 14,802
KILTARLITY HALL ASSOCIATION (Charfty Reglstered in Scotland- SC023358) Independent Examlners Report to the Trustees of Kiltarlity Hall Assoclatlon I report on the financial statements of the charity for the year ended 28 February 2026 which are Set out on pages 4 to 7. Respective responsibilities of Trustees and Examlner The charity's trustees are responsible for the preparation of the accounts in accordance wlth the temis of the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts Iscotlandl Regulation$ 2¢)06 las amendedl. The charity's trustees consider that the audit requirement of Regulation 1011}Idl of the 2006 Regulations does not apply. It is my responsibility to examine the account5 as required under section 4411) Icl of the 2CN)5 Act and to state whether particular matters have come to my attention. Basls of Independent Examlner's Statement My examination is carried out in accordance with the Regulation 11 of the Charities Accounts Iscotlandl Regulations 21x16. An examination includes a review of the accounting records kept by the charity and a comparision of the accounts presented with those records. It also includes consideration of any unusual items or disclo< the trustees concerning any such matter5. 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 view given by the accounts. Independent Examiner's Statement In connection with my examination. no matter has come to my attention.. I which gNe5 me reasonable cause to believe that in any material respert the requirements: to keep accounting records in accordance with section 44 Illlal of the 2005 Act and Re8ulation 4 of the 2006 Regulations, and to prepare atcounts which accord with the accounting records and comply with the Regulation 9 of the 21X)6 Regulations have not been met, or 2 to which, in my opinion, attention should be drawn in order to enable a proper under5tandin8 of the accounts to be reached. Name Jennifer Maccoll Relevant Professional qualification / profe5si0nal body: Chartered Accountant IICASI Addres5: 31 Camaultmuir Kiltarlity Inverne55-shire Signature: Date: