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2025-04-04-accounts

+APPENDIX 1

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Period start date Period end date
O SC ir From _ Day‘st AprilMonth Year2024 To 31Day _ M ontarc h —§ 2025Year
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Office of the Scottish Charity Regulator

Charity name Isbister Public Hall Other names charity is ae = Registered charity number $C027295 Charity’s principal address Sanshoull

Isbister

Whalsay, Shetland

Postcode ZE2 9AJ

Names of the charity trustees on date of approval of Trustees’ Annual Report

aia on ioe oe ___ Nameof person any) 1 Chair 2 Vice Chair | 3 Secretary/Treasurer/Bookings 4 | ; ; 7 | ; 9 10 | } 11 12 | 13 14 15 16 17

Isbister Public Hall §C027295 Page 1 of 10

Trustees Annual Report 2024-25

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

Structure, governance and management

Type ofgoverning document Deed ofTrust established on 10‘ June 1957
Trustee recruitment and appointment Membership ofthe committee is open to anyone resident in the local area
aged 18 years or over. Appointment ofTrustees takes place at theAnnual
General Meeting which is held in May annually. Trustees form the
management committee ofthe hall. The committee must stand down
each year at theAGM, and are eligible for re-election. Quorum of six for
meetings.
Objectives and activities
Charitable purposes To maintain and run the local community hall byway oforganising social
and recreational activities for the residents ofthe area and beyond, with
the object of improving the life forthe persons forwhom the
facilities/activities are primarily intended.
Summary ofthe main activities In support ofour charitable purpose, we
in relation tothese objects
e
Encourage and support local groups to make use of hall facilities
e
Host educational, recreational and social events in the hall
e
Let rooms to local public and voluntary sector organisations
e
Ensure general upkeep and ongoing maintenance ofthe building
Isbister Public Hall Trustees Annual Report
$C027295 Page2of10
2024-25

Achievements and performance

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||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Summary|of the|main|achievements|of|As|well|as|the|annual|events|organised|by|the|hall|over the|festive|period| |the charity|during|the|financial|period|_ the|hall was|used|by:| |-|Stag,|hen|and|birthday|parties| |- Wedding|ceremonies| |-|2"4|night|parties| |-|Tables,|benches|and|chair|covers|hired|for|private|use| |-|SWI|meetings|

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Financial review

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||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Brief statement of the|charity’s|policy|||General|funds|will|be|used|to|operate|the|hall.| |on|reserves|Trustees|are|aware|that|fundraising|may|be|required|to|build|on|reserves.| |Applications|for|grants|may|be|submitted|for|larger|projects,|such|as| |substantial|building|maintenance/improvements.| |Details|of any|deficit| |Donated|facilities|and|services|(if any)|7|-| |Isbister|Public|Hall|Trustees|Annual|Report| |$C027295|Page|3|of|10|2024-25|

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3 Trustees Annual Report 2024-25

Other optional information

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Declaration
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
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Signature(s)
Full name(s)
Position (e.g. Chair) Vice Chair Chair
Date 31.10.25 31.10.25
Isbister Public Hall Trustees Annual Report
$C027295 Page 4 of 10 2024-25
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APPENDIX 3

Scottish Charity Regulator

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Independent examiner’s report onthe accounts .z
Report to the
trustees/members of |SBISTER PUBLIC HALL
Registered charity
number §C027295
On the accounts of the Period start date Period end date
charity for the period Day Month Year Day ___ Month Year
01 APRIL 2024 to 31 MARCH 2025
Set out on pages 7-10
Respective The charity's trustees are responsible for the preparation of the accounts in accordance
responsibilities of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
trustees and examiner 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, | 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 [other than that
disclosed on the attached page
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. towhich, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
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Signed:

Name: Relevant professional qualification(s) or body (if any): Address: Voluntary Action Shetland Market House 14 Market Street Lerwick ZE1l OJP

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Page 5
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APPENDIX 3

Disclosure section

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose

Page 6

APPENDIX 2

$CO27295

ISBISTER HALL

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|||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |(\C|f|FD|Receipts|and|payments|accounts| |Scottish Charity Regulator|from|[31||| |Section|A|Statement|of|receipts|and|payments| |Unrestricted|Restricted|SS|—|Total funds|Total funds|last| |funds|funds|a|————|current|period|eriod| |funds|funds|P|P| |to|nearest|£|to|nearest|£|to|nearest|£|to|nearest|£|to|nearest|£|to|nearest £| |A1|Receipts| |legacies,Donations|||S00||||00]||90| |Receipts|||a || |from fundraising|activities|3,798|3,798|||5,900||| |GrossIncometradingfrom|investmentsreceipts|other|than|4as7|||6,183|| |land|and|buildings| |GrossRents fromreceipts landfrom & buildingsother|charitable|||a || |activities|3,217| |A1|Sub|tota|42,427|42,427|15,760| |A2|Receipts|from|asset &| |investment|sales| |Proceeds from sale of fixed assets|PY| |Proceeds from sale of investments|f| |AZ|Sub|total]| |A3|Payments| |Expenses for fundraising|activities|4.704|4.704|||580||| |Payments|relating|directly|to|charitable| |activities|23,076|23,076|7,267| |ovenenescosts|a || |re|ee |er| |A3 Sub|total|28,368|28,368|||13,258|| |A4|Payments|relating|to|asset and| |investment|movements| |Purchases of fixed assets|f|26,854| |A4Subtotal} —_i..|26,854| |Net receipts /(payments)[|14059][= JE]|

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Isbister Hall 24/25

Page 7

APPENDIX 2 ISBISTER HALL Section B Statement of balances

$C027295

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7 Expendable Permanent
Unrestricted = Restricted funds endowment endowment Total current ota last period
ategor —ai funds funds funds period
to nearest £ to nearest£ to nearest£ to nearest£ to nearest £ to nearest £
Cash and bank balances at start of year
Surplus / (deficit) shown on receipts and
payments account 14,069 14,068
Cash and bank balances at end of year | 38,160 38,150 | 24,081
(Agree balances with receipts and payments
account(s))
Fund to which asset belongs Market valuation Last year
Vetails,
to nearest £ to nearest £
— —-
Total
Details Fund to which asset belongs Cost (if. available), Ccgecesilue ( (if Last year
to nearest£ to nearest é& to nearest £
7 = =
Total
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
- — —
Total
etdetai Fund to which liability relates Amount(estimate) due Last year
to nearest £ to nearest £
— — —
Total
Signed by one or two trustees Date of
on behalf of all the trustees Signature Print Name approval
ee
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Isoister Hall 24/25

Page 8

APPENDIX 2

$C027295

ISBISTER HALL Section C Notes to the Accounts C1 Nature and purpose of funds (may be stated on analysis of funds worksheets) Funds are used to help maintain the building and cover all associated costs of running the hall. Type of activity or project supported pearl cae) wees = 7 —= Total C3a Trustee remuneration If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)

Authority under which paid m

C3b Trustee remuneration - details

C4a Trustee expenses

If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)

Number of £ trustees

Nature of relationship

Nature of transaction

Transaction Balance amount (£) outstanding0 at

C5 Transactions with trustees and connected persons _ yy Isbister Hall 24/25 Page 9

APPENDIX 2

ISBISTER HALL

$C027295

Additional analysis (1)

Analysis of receipts and payments

1 Donations
Uiseaees
funds
Restrictedfunds Expendable
endowment
funds
Permanent
endowment
funds
Totelcurrent
period
Totallastperiod
to nearest £ to nearest£ to nearest £ to nearest£ to nearest £ to nearest £
MISC
300
2 Grants
Unrestricted
fsiackn
Restrictedfunds Totalcurrent
aR
Total last period
to nearest £ to nearest £ to nearest £ to nearest£
Shetland IslandsCouncil 32,448 . a
Total
32,448
32,448 i:Spam
ny
3 Gross receipts from other charitable activities
Unrestricted
funds
Restrictedfunds Expendable
endowment
funds
Permanent
endowment
funds
Totalcurrent
period
Totallastperiod
to nearest£ to nearest£ to nearest £ to nearest£ to nearest £ to nearest £
HalHire
ScotishWaterRefund
MISC
[98
ers
[a8F

re)
es
reference error - - - reference error -
4 Payments relating directly to charitable activities
Uimeenicos
funds
Restrictedfunds Expendable
endowment
funds
Permanent
endowment
funds
cecurren
period
Totallastperiod
to nearest £ to nearest£ to nearest £ to nearest £ to nearest £ to nearest £
[248
rs
ee
BTTelephone
400
[248
a)
[aval
409
Equipment
Stationary
Membership
MISC
18,438
ee
Pts
18,438]
[
Total
23,078)
23,078 7,267
referenceerror - - - referenceerror -

Isbister Hall 24/25

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