## Strachur Memorial Hall Financial Statements for the year ended 30[th] June 2025
Accounting Basis and Policies ................................................................................................................. 2 Accounting Convention ....................................................................................................................... 2 Going Concern ..................................................................................................................................... 2 Charitable Funds ................................................................................................................................. 2 Recognition of income and expenditure ............................................................................................ 2 Property Plant and equipment ........................................................................................................... 3 Employment and Expenses ................................................................................................................. 3 Financial Instruments .......................................................................................................................... 3 Statement of Financial Activities (SoFA) ................................................................................................. 4 Balance Sheet .......................................................................................................................................... 5 Notes to the Financial Statements .......................................................................................................... 6 Income ................................................................................................................................................ 6 Note 1 .............................................................................................................................................. 6 Note 2 .............................................................................................................................................. 6 Note 3 .............................................................................................................................................. 6 Expenditure ......................................................................................................................................... 7 Note 4 .............................................................................................................................................. 7
## Accounting Basis and Policies
The financial statements have been prepared as required by the hall’s constitution, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) regulations 2006 (as amended).
## Accounting Convention
The financial statements have been prepared in accordance with FRS 102, “The Financial Reporting Standard applicable in the UK & Republic of Ireland”.
We have used a SORP (“Statement of Recommended Practice”) from https://www.charitysorp.org/ as recommended by OSCR – this document has been tailored to be appropriate for charities such as ours.
In preparing the Financial Statements we have taken advantage of the exemptions allowed within the SORP for Smaller entities.
## Going Concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the hall has adequate resources to continue in operational existence for the foreseeable future. As such, the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## Charitable 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 a single unrestricted fund for the day-to-day running of the Memorial Hall.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.
## Recognition of income and expenditure
Income is recognised when the charity is legally entitled to it after performance conditions have been met and it is probable that the income will be received.
Cash donations are recognised on receipt. Legacies are recognised only on receipt.
Liabilities are recognised as expenditure as soon as there is a legal obligation committing the charity to that expenditure and it is probable that settlement will be required.
We are unable to recover VAT, so only VAT inclusive amounts are recorded in our book-keeping and shown in this reporting.
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## Property Plant and equipment
The charity does not own the Memorial Hall – it is owned by Argyll and Bute Council and leased on a long-term peppercorn lease. The charity does not, therefore, own any property assets.
Major components or physical assets purchased for the hall are recorded as “Plant and Equipment” - given the nature of our activities, this is not a significant amount. Elements considered to fall below the threshold of a recognisable asset are simply recorded as “Furniture and Fittings”.
## Employment and Expenses
It remains the case that the charity has no employees, and no payments or stipends were made to any individual, including the trustees during this period.
Any expenses reclaimed relate to the purchase of consumable items required by the hall, such as paint, light bulbs etc. All expenses are recorded in the clearbooks system and are not reimbursed without a valid receipt.
## Financial Instruments
The charity makes use of only “basic financial instruments” and has therefore chosen to apply the exemptions provided in Section 11 of FRS102.
For the avoidance of doubt, the charity’s only such “financial instrument” is the interest yielding bank account which holds the fabric account.
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## Statement of Financial Activities (SoFA)
The statement of financial activities includes all gains and losses recognised in the year.
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## Balance Sheet
## **Section B Balance sheet**
||**Unrestricted**
**funds**|
**Restricted**
**funds**|**Total this**
**year**|**Total last**
**year**|
|---|---|---|---|---|
||**£**|**£**|**£**|**£**|
|**Fixed assets**|||||
|**Furniture and Fittings**|6,562|-|6,562|6,562|
|**Plant and Equipment**|1,556|-|1,556|870|
|**_Total fixed assets_**|8,118|-|8,118|7,432|
|**Current assets**|||||
|**Bank - Operations Account**|11,272|-|11,272|12,243|
|**Bank - Fabric Account**|27,741|-|27,741|17,518|
|**Bank - 50-50 Funds**|72|-|72|71|
|**Trade Debtors**|962|-|962|2,112|
|**_Total current assets_**|40,047|-|40,047|31,944|
||||||
|**Trade Creditors**|160|-|160|762|
||||||
|**_Net current assets_**|39,887|-|39,887|31,182|
||||||
|**Total net assets**|48,005|-|48,005|38,614|
||||||
|Signed by one or two trustees on behalf of
all the trustees|||||
|Signature|Print Name|||Date of
approval
dd/mm/yyyy|
||||||
||||||
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## Notes to the Financial Statements
## Income
## Note 1
As in previous years, the hall was the beneficiary of generous one-off donations and legacy donations in this period. These are recorded separately and are commonly used for identifiable purposes. These funds are treated as directed funds, not as restricted unless conditions are included by the donor.
## Note 2
The primary charitable activity of the Memorial Hall remains the rental of the hall’s facilities to local user groups.
A 50-50 club is organised locally to raise further funds for the Hall – lower funds this year reflect a smaller number of residents participating in the club.
From FY 2025, Heart Start Sessions are treated as a normal user of the hall and not recorded separately in the accounts.
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2025 2024
Hall rentals 16,402 16,361
50-50 Club 1,841 2,713
Heart Start - 29
TOTAL 18,243 19,003
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## Note 3
Strachur and District enjoys a vibrant and well-regarded newsletter, which donates all funds raised through subscriptions, in person sales and advertising space to the Memorial Hall.
Some subscribers opt to pay an additional amount when paying their subscription and ask for this to be treated as a donation to the hall.
In Previous years, these were recorded as subscription sales, from FY 2025 forward, these are being recorded as Donations to the Hall – this accounted for £210 in FY 2025, so is in line with FY 2024.
|**2025**
**2024**|**2025**
**2024**|**2025**
**2024**|
|---|---|---|
|Newsletter Advertising Sales
1,656
1,921|||
|Newsletter Subscriptions
195
396|||
|Newsletter Sales
535
486|||
|**TOTAL**|**2,386**|**2,803**|
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## Expenditure
As the sole recipient of funds raised, the Hall paid for the cost of newsletter production, as in previous years. A change in supplier of Toner cartridges resulted in a reduction of costs, however, this is expected to rise again in future periods.
|s. A change in supplier of Toner cartridges resulted in a reduction of costs,
ed to rise again in future periods.|s. A change in supplier of Toner cartridges resulted in a reduction of costs,
ed to rise again in future periods.|s. A change in supplier of Toner cartridges resulted in a reduction of costs,
ed to rise again in future periods.|
|---|---|---|
|**2025**
**2024**|||
|Cost of Newsletter Printing|254|302|
## Note 4
A Scottish Water overpayment of £419 from 2022-23 has been recovered in period 2024-25 and is reflected in these accounts.
The hall extended the provision of Sanitary bins in the toilets to include a facility in each cubicle and a nappy station in FY 2024, This provision will continue in future years, however, this is partially offset by reduced waste costs from Argyll and Bute Council, who changed the provision of recycle bins at the hall to a lower cost option.
The extended programme of repairs and maintenance has continued in this period, seeking to utilise the COVID recovery funds for the greatest benefit to the hall’s users.
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2025 2024
Heat and Light 5,564 4,823
Cleaning 5,311 5,991
Insurance 1,099 987
Reclaimed Expenses 238 104
Telephone and Internet 716 666
General Admin 380 176
Donations - 200
Waste Collections 816 1,174
Legal Fees 207 165
Bad Debts - 90
Repairs and Maintenance 7,912 11,499
Ground Maintenance 489 320
Bank charges - 92
Total expenditure 24,046 26,287
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R Period start date Period end date
From | 1 July 2024 To 30 June 2025
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Office of the Scottish Charity Regulator
## Reference and administration details
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Charity|name|Strachur|Memorial|Hall|Committee|
|Other|names|charity|is|known|by|Strachur|Memorial|Hall|
|Registered|charity|number|$C024404|
|Charity’s|principal|address|Strachur|Memorial|Hall,|Strachur,|Argyll|and|Bute|
|Postcode|PA27|8DG|
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Names of the charity trustees on date of approval of Trustees’ Annual Report
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Trustee name Office (if any) Dates acted if not for whole year
a Chair
2 7 Vice Chair
3 7 Treasurer
4 a Booking Officer
5 iz
(7
7
Be
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Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)
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Name
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Dates acted if not for whole year
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|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Structure,|governance|and|management|
|Type|of governing|document|The|Strachur|Memorial|Hall|is|a|charitable|unincorporated|association,|
|and|the|purposes|and|administration|arrangements|are|set|out|in|our|
|constitution.|
|Trustee|recruitment|and|appointment|Trustees|are|recruited|from|the|residents|of Strachur|and|surrounding|
|areas.|
|Appointment|is|carried|out|by|open|vote|at|the AGM,|and|offices|are|
|vacated|and|decided|by|a|simple|majority|show|of hands|if there|is|more|
|than|one|volunteer|for the|office.|
|Additional|trustees|can|be|adopted|by|the|current|committee|during|the|
|year,|subject|to|endorsement|at|the|next AGM.|
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## Objectives and activities
Charitable purposes Our purposes, as recorded in our constitution, are to provide physical and mental training and recreation and social, moral and intellectual development through the medium of reading and recreational rooms, library, lectures, classes, recreation or otherwise as may be found expedient for the inhabitants of Strachur and surrounding district in the County of Argyll without distinction of sex or political, religious or other opinions subject to the provisions of these presents.
Summary of the main activities Our objectives are primarily honoured through the maintenance and in relation to these objects provision of the memorial hall spaces for the use of the community through volunteer groups, official activities such as elections or community health events.
|Achievements and performance|||
|---|---|---|
|Summary ofthe main achievements of|-|Memorial Hall, Heron Hall, and Committee Room have been|
|the charity during the financial period||painted and new curtains purchased. New stage curtains also|
|||made.|
||-|| System for hanging ceiling ‘sails’ toenhance decoration within|
|||Memorial Hall has been improved thanks totwo committee|
|||members. This has made the job of installing more efficient.|
||-|Site ofold biomass boiler has been cleared. The committee plan|
|||to make this an attractive area during the Spring and Summer by|
|||adding seating and plants, in association with the garden|
|||volunteers. This site ison the road end ofthe building and will|
|||increase the kerb appeal ofour premises.|
||-|Additional sanitary bins installed in all toilets.|
||-|Fire safety checks carried out and signage updated.|
||-|Ongoing maintenance relating to heating, garden, internal fixtures|
|||and other items to satisfy requests from all users ofthe spaces.|
||-||The NearMe room is now also being used to house a book|
|||exchange and is well used.|
||-|The entire Halls premises continues to be well used by the|
|||regular, local groups and by one-off bookings by public bodies|
|||such asNHS& Forestry, as well asweddings, partiesand|
|||funerals.|
## Financial review
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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Brief statement|of the|charity’s|policy|Funds which|are|used|for|day-to-day|operation|of the|hall,|such|as|
|on|reserves|heating,|lighting,|ground|maintenance|activities|etc.|are|held|in|an|
|operational|account.|
|Funds|which|are|reserved|for|a|specific|purpose|or|intended|for|longer|
|term|activities|such|as|improvements|to|the|fabric|or|facilities|are|held|in|
|an|interest-bearing|savings|account.|
|The|charity|does|not|undertake|any|investment|activity|and|maintains|
|reserves|that|are|appropriate|to|those|incidents|such|as weather damage|
|etc.|that|seem|prudent.|
|This|equates|to|maintaining|sufficient|funds|to|pay|for|12|months|of|
|regular|bills|in|the|operational|account.|
|Details|of any|deficit|The|hall|did|not|operate|at|a|deficit|in|this|period.|
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## Declaration
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
_FT Full name(s) Position (e.g. Chair) Chair
Date | 16 October 2025
Strachur Memorial Hall Committee Independent examiner's report on the accounts for the year ended 30th June 2025 Scottish Charity Number: $C024404
|
| report on the accounts of the charity for the year ended 30th June 2025 set out on the Statement of Finance Activities, the Balance Sheet and attaching schedules.
## 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. 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 examiner's statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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
## During 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:
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SE.
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Poll Schoolhouse, St. Catherines, Cairndow, Argyll PA25 8AZ