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}
S￿￿ernent 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 2￿5 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: