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2025-09-30-accounts

Kirkpatrick Durham Community Hall Committee Trustees Annual Report and Accounts for the Year Ended 30 September 2025

Scottish Charity No: SC023627

Kirkpatrick Durham Community Hall Committee Trustees Annual Report and Accounts for the year ended 30 September 2025

Scottish Charity number

SC023627

Trustees

The trustees served throughout the year, except where stated

Fiona McCormick Iain Howie Linda Cowan Deirdre Cusack Rae Little (Hall Secretary) Dr Kris Jozajtis (Chairperson) Appointed 19.11.25 Stephen T Nutall (Treasurer) Appointed 19.11.25

Contact address

Kirkpatrick Durham Community Hall The Brae 51 Victoria Street Kirkpatrick Durham DG7 3HQ

Recruitment and appointment of trustees

All of the charity's trustees are appointed or reappointed by the members at our annual general

Potential trustees are invited to apply in writing, and are considered for the board depending on the skills and experience they can offer, to enable the charity to meet its objectives.

Governing document

The Charity is a charitable unincorporated association and the purpose and administration arrangements are set out in our constitution.

Charitable purpose

Our purpose, as recorded in our constitution, is to promote the benefit of the inhabitants of Kirkpatrick Durham and its environs without distinction of sex or political, religious or other opinions by associating the local and statutory authorities, voluntary organisations and inhabitants in a common effort to advance education and provide facilities in the interest of social welfare for recreation and leisure time occupation with the object of improving the conditions of life for the said inhabitants.

Activities and achievements

The charity continues to make the Hall available for let to the local community and any interested parties in the wider community too. We are also part of the local resilience group should an emergency arise. In 2024 a program of repairing and replacing the gable ends and the roofing was begun by Lewis Black, a local Heritage roofer. This work was finally completed in early 2025 but ran over budget. However, payment in full was achieved by use of hall profits. Also in 2025, we installed WiFi in the hall, thus enabling live streaming of events etc and expanding our potential usage.

Volunteers

The charity makes use of volunteers who offer their time and help to ensure the hall remains open and available. In line with accounting policies, no amount is recognised within the accounts for them.

Page 1

Kirkpatrick Durham Community Hall Committee Trustees Annual Report and Accounts for the year ended 30 September 2025

Financial Review and Reserves Policy

The total deficit for the year of (£4,579) (2024: £4,294) leaves total reserves of £4,029 at the year end.

Of these reserves, there are no Restricted Funds and unrestricted funds of £3,829. The reserves held at the year end are considered by the board to be sufficient to enable the charity operate for at least 12 months should it face a shortage of income.

Approved by the Trustees and signed on their behalf

……………………………………. Kris Jozajtis

Date: 09/02/2026

Page 2

Kirkpatrick Durham Community Hall Committee Statement of Receipts and Payments Account for the year ended 30 September 2025

Unrestricted
Funds
Receipts
£
Hall Rents
2,862
Fundraising Income
2,702
Donations
60
Grants
Note 3
786
Total Receipts
6,410
Payments
Hall Keeper
1,300
Insurance
773
Heat & Light
1,900
Telephone
430
Repairs & Cleaning
3,894
Licences
496
Sundry Expenses
196
Accountancy Fees
300
Total Payments
9,289
Surplus/(Deficit) for
year
(2,879)
Transfers between
Funds
-
Surplus/(Deficit)
for Year
(2,879)
Restricted
Funds
£
0
1,700
1,700
(1,700)
-
(1,700)
Year Ended
30.09.25
£
2,862
2,702
60
786
6,410
1,300
773
1,900
430
5,594
496
196
300
10,989
(4,579)
-
(4,579)
Year Ended
30.09.24
£
11,872
1,689
-
9,140
22,701
1,200
766
5,329
185
9,958
281
400
288
18,407
4,294
-
4,294

Kirkpatrick Durham Community Hall Committee Statement of Balances - As at 30 September 2025

Unrestricted
Funds
£
6,908
(2,879)
4,029
Bank Balances
3,829
Cash
200
Closing balances
4,029
Opening Cash at
bank & in hand
Surplus/(deficit) for
year
Closing Cash at bank
& in hand
Virgin Money
Account
Restricted
Year Ended
Year Ended
Funds
30.09.25
30.09.24
£
£
£
1,700
8,608
4,314
(1,700)
(4,579)
4,294
-
4,029
8,608
-
3,829
8,418
-
200
190
-
4,029
8,608

Approved by the Trustees and signed on their behalf

……………………………………….. Kris Jozajtis

Date: 09/02/2026

Page 4

Kirkpatrick Durham Community Hall Committee Notes to the Accounts for the year ended 30 September 2025

1 Basis of Accounting

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

2 Nature and Purpose of Fund

Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity.

Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes

----- Start of picture text -----
Balance
Fund Purpose Carried Forward
£
General Further Charity objects 3,829
Total Funds Carried Forward 3,829
----- End of picture text -----

3 Grant Income

Unrestricted
Funds
£
KPD Community Council
286
Foundation Scotland
500
786
Restricted
Year Ended
Year Ended
Funds
30.09.25
30.09.24
£
£
£
-
286
-
-
500
4,560
-
786
4,560

4 Trustee Remuneration & Expenses

No amounts were paid to trustees in respect of remuneration or expenses reimbursement.

Page 5

Independent Examiner's Report to the Trustees of Kirkpatrick Durham Community Hall Committee

SC023627

I report on the accounts of the charity for the year ended 30 September 2025 which are set out on pages 3 to 5.

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 ("the 2005 Act") and the Charities Accounts (Scotland) Regulations 2006 (as amended)("the 2006 Regulations"). The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the 2005 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 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 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 requirements:

  2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Regulations (as amended), and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Regulations (as amended)

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Eilidh J Harman BA (Hons) CA Bell Ogilvy Chartered Accountants 36 King Street Castle Douglas DG7 1AF

Date:

Page 6