2025-10-31-accounts

FINANCIAL STATEMENTS

Kilmory Public Hall

(A company limited by guarantee, not having a share capital)

Annual Report and Unaudited Financial Statements

for the financial year ended 31 October 2025

Parris & McNally Ltd 6 Crofthead Road, Prestwick South Ayrshire KA9 1HW

Company Number: SC214679 Charity Number: SC028200

Kilmory Public Hall

(A company limited by guarantee, not having a share capital)

CONTENTS

	Page
Reference and Administrative Information	3
Trustees' Annual Report	4 - 6
Statement of Trustees' Responsibilities	7
Independent Examiner's Report	8
Statement of Financial Activities	8
Balance Sheet	10
Notes to the Financial Statements	11 - 15
Supplementary Information relating to the Financial Statements	17 - 20

2

Kilmory Public Hall (A company limited by guarantee, not having a share capital) REFERENCE AND ADMINISTRATIVE INFORMATION

Trustees

Kathryn Brookes Assja Solweiga Baumgartner Gaile Jo Earle Gordon Picken Andrew Earle (Resigned 22 November 2025) Janette Davidson Tim Watt (Appointed 22 November 2024)

Charity Number in Scotland

SC028200

Company Registration Number

SC214679

Registered Office and Principal Address

Kilmory Public Hall, Kilmory Brodick KA27 8PQ

Independent Examiner

Parris & McNally Ltd 6 Crofthead Road, Prestwick South Ayrshire KA9 1HW GB

3

Kilmory Public Hall (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the financial year ended 31 October 2025

The trustees present their Trustees' Annual Report, combining the Directors' Report and Trustees' Report, and the unaudited financial statements for the financial year ended 31 October 2025.

The financial statements are prepared in accordance with the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The Trustees' Report contains the information required to be provided in the Trustees' Annual Report under the Statement of Recommended Practice (SORP) guidelines. The trustees of the charity are also charity trustees for the purpose of charity law and under the charity's constitution are known as members of the board of trustees.

In this report the trustees of Kilmory Public Hall present a summary of its purpose, governance, activities, achievements and finances for the financial year 31 October 2025.

The charity is a registered charity and hence the report and results are presented in a form which complies with the requirements of the Companies Act 2006 and, although not obliged to comply with the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations where relevant in these financial statements.

Mission, Objectives and Strategy

Objectives

Object:

(1) To provide facilities for recreation and other leisure time occupation available for the residents of the Kilmory District of the Isle of Arran ("the Operating Area") with a view to improving their conditions of life

(2) To promote training in skills of all kinds, particularly such skills as will assist residents of the Operating Area in obtaining paid employment

(3) To advance education among the residents of the Operating Area

(4) To promote, establish, operate, and/or support other schemes of a charitable nature for the benefit of the residents of

the Operating Area

Purposes:

The advancement of citizenship or community development,The advancement of the arts, heritage, culture or science,The advancement of public participation in sport,The provision of recreational facilities, or the organisation of recreational activities, with the object of improving the conditions of life for the persons for whom the facilities or activities are primarily intended,Any other purpose that may reasonably be regarded as analogous to any of the preceding purposes

Review of Achievements and Performance

Chair’s Report 2024-25

The directors are pleased to report that we have had a positive and constructive year for the hall. We are down to six as we have waved farewell to Andrew and Vicki from the board this year. Having said this, we haven’t let Vicki go far, she has taken on the much-needed role of Hall Administrator for us, which has really helped ensure that the hall is running smoothly, safely and legally. She has been able to dedicate time to pressing matters such as the cost of our energy bills, and sourcing grants and funding for other projects for the hall, such as an electric car charger.

We thank Andrew for his service and we are sure it won’t be the last we are seeing of him. Vicki’s departure from the Directorship also saw Jamie valiantly take on the role of Treasurer for us.

The 1934 Club has remained open and continues to grow in membership. We have a full-time member of staff and are happy to report that we provided our services to the Arran Farmer’s Show, where the Club raised over £4000 for the hall. We also provided the bar for the Folk Festival, bringing in another £600.

The shop continues to provide a well-used and appreciated service for the local community, the directors do our best to keep it well-stocked with all our necessaries and favourites, including our local Arran Dairies fresh milk, with help to re-stock from some fabulous volunteers, thankyou!

We continue to make improvements to the hall; working our way around replacing or fixing the external doors, improving signage (thanks John!) and sprucing up the disabled loo to make it a more welcoming space for people. As many will have seen, groundwork for the laundry is underway, we hope to have this completed, up and running by Spring.

4

Kilmory Public Hall (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the financial year ended 31 October 2025

The Bunkhouse has taken many bookings over the season, tirelessly arranged and supported by our wee Bunkhouse Team. As well as pre-arranged bookings, we are proud to have been able to offer the Bunkhouse as emergency accommodation on more than one occasion, to stranded tourists.

We are also really pleased to see the young people of Kilmory and beyond using the hall as a social space and are excited to begin consultations with them to see what they would like on at the hall for their generation.

The hall has been host to many events, both community led and private, over the last year, including:

• the primary school’s Christmas Play

• the Christmas Lights Switch On

• the Children’s Halloween Party

• Kilmory Primary Cooking Lessons

• funerals

• the 90th Anniversary Midsommer Celebration

• Bonfire Night

• Bagpipe Lessons

• A Whisky Festival Dinner

• International Music Festival

• a Rural table top sale

• A Move Night

We have also tied in with the Schools Christmas and Easter services, and the Mid-Week Cuppa to bring the children and the wider community together to celebrate these times.

As well as one-off events the hall continues to provide regular services of:

• Post Office

• Kilmory Parish Church Services

• the Mid-Week Cuppa

• the Adult Craft Club

• Knittery Nattery

• Messy Church

• the primary school’s PE lessons

• Soothend Soccer

• the Coop Food Share

• Bell’s Clothing Shop

• Monthly Women’s Rural meetings

• Assja’s Speciality Dinners

• Shack and Grill Pizza pop-ups

• the Zero Waste Café

• Arran eBike Group

• Arran Hiking Group?

A quote from Tim, because I couldn’t put it better:

‘The hall serves as a ‘hub’ and continues to be an extremely important and appreciated meeting point for all ages and groups. It connects members of the local community not just with each other, but also business and start-up groups, in a community that doesn’t have as many facilities as the bigger villages.’

With the help of the community the hall continues to go from strength to strength, we absolutely couldn’t do it without all those who volunteer. Our name and fame board continues to show in a small way, the appreciation we have for all those that give their time to the hall, in whatever way that is.

I am sure I speak for all the directors when I say that our one, united goal is to provide a versatile, functional, welcoming and integral space for the Parish of Kilmory, which includes everyone from Corricravie right up to the edge of Kildonan. We welcome everyone from the community to join us with this.

Financial Review

The results for the financial year are set out on page 8 and additional notes are provided showing income and expenditure in greater detail.

Financial Results

At the end of the financial year the charity has assets of £621,845 (2024 - £622,726) and liabilities of £1,389 (2024 - £100). The net assets of the charity have decreased by £(2,170).

5

Kilmory Public Hall

(A company limited by guarantee, not having a share capital)

TRUSTEES' ANNUAL REPORT

for the financial year ended 31 October 2025

Trustees

The trustees who served throughout the financial year, except as noted, were as follows:

Kathryn Brookes Assja Solweiga Baumgartner Gaile Jo Earle Gordon Picken Andrew Earle (Resigned 22 November 2025) Janette Davidson Tim Watt (Appointed 22 November 2024)

In accordance with the Constitution, the trustees retire by rotation and, being eligible, offer themselves for re-election.

Compliance with Sector-Wide Legislation and Standards

The charity engages pro-actively with legislation, standards and codes which are developed for the sector. Kilmory Public Hall subscribes to and is compliant with the following:

• The Companies Act 2006

• The Charities SORP (FRS 102)

Approved by the Board of Trustees on 23/07/26 and signed on its behalf by:

Kathryn Brookes

________ Kathryn Brookes Trustee

6

Kilmory Public Hall (A company limited by guarantee, not having a share capital) STATEMENT OF TRUSTEES' RESPONSIBILITIES

for the financial year ended 31 October 2025

The trustees, who are also directors of Kilmory Public Hall for the purposes of company law, are responsible for preparing the financial statements in accordance with applicable law and regulations.

Company law requires the trustees as the directors to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period.

In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and apply them consistently;

• make judgements and estimates that are reasonable and prudent;

• state whether the financial statements have been prepared in accordance with the relevant financial reporting framework, identify those standards, and note the effect and the reasons for any material departure from those standards; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees confirm that they have complied with the above requirements in preparing the financial statements.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Board of Trustees on 23/07/26 and signed on its behalf by:

Kathryn Brookes

________ Kathryn Brookes Trustee

7

Kilmory Public Hall

(A company limited by guarantee, not having a share capital)

INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF KILMORY PUBLIC HALL

We have examined the financial statements of the charity for the financial year ended 31 October 2025, which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet and the related notes.

This report is made solely to the charity's members, as a body, in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the Board of Trustees that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members, as a body, for our work, or for this report.

Respective responsibilities of trustees and examiner

The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity's trustees consider that an audit is not required for this financial year under Regulation 10 (1) (a) to (c) of the 2006 Accounts Regulations and that an independent examination is required.

It is our responsibility to:

• examine the financial statements under section 44(1) (c) of the Act; and

• state whether particular matters have come to our attention.

Basis of independent examiner's report

Our examination was carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking 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 no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with our examination, no matter has come to our attention which gives us cause to believe that in, any material respect:

• accounting records were not kept in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations

• the financial statements do not accord with those accounting records and comply with Regulation 8 of the 2006 Accounts Regulations

• the financial statements do not comply with the accounting requirements of the Charities Act

• the financial statements have not been prepared in accordance with the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)

• there is further information needed for a proper understanding of the accounts to be reached.

__________ Colin McNally PARRIS & MCNALLY LTD

6 Crofthead Road, Prestwick South Ayrshire KA9 1HW GB

Date: 23/07/26

8

Kilmory Public Hall (A company limited by guarantee, not having a share capital) STATEMENT OF FINANCIAL ACTIVITIES

(Incorporating an Income and Expenditure Account)

for the financial year ended 31 October 2025

		Unrestricted	Total	Unrestricted	Total
		Funds	Funds	Funds	Funds
		2025	2025	2024	2024
	Notes	£	£	£	£
Income
Donations and legacies	3.1	7,543	7,543	12,498	12,498
Charitable activities
- Grants from governments and other co-funders	3.2	65,555	65,555	68,890	68,890
Other income	3.3	1,146	1,146	2,053	2,053
		───────	───────	───────	───────
Total income		74,244	74,244	83,441	83,441
		───────	───────	───────	───────
Expenditure
Charitable activities	4.1	76,414	76,414	69,372	69,372
		───────	───────	───────	───────
Net income/(expenditure)		(2,170)	(2,170)	14,069	14,069
Transfers between funds		-	-	-	-
		───────	───────	───────	───────
Net movement in funds for the financial year		(2,170)	(2,170)	14,069	14,069
Reconciliation of funds:
Total funds beginning of the year	13	622,626	622,626	608,557	608,557
		───────	───────	───────	───────
Total funds at the end of the year		620,456	620,456	622,626	622,626
		═══════	═══════	═══════	═══════

The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities.

The notes on pages 11 to 15 form part of the financial statements

9

Kilmory Public Hall

(A company limited by guarantee, not having a share capital) Company Number: SC214679 BALANCE SHEET

as at 31 October 2025

		2025	2024
	Notes	£	£
Fixed Assets
Tangible assets	9	580,290	578,367
		───────	───────
Current Assets
Debtors	10	4,688	6,801
Cash at bank and in hand		36,867	37,558
		───────	───────
		41,555	44,359
		───────	───────
Creditors: Amounts falling due within one year	11	(1,389)	(100)
		───────	───────
Net Current Assets		40,166	44,259
		───────	───────
Total Assets less Current Liabilities		620,456	622,626
		═══════	═══════
Funds
General fund (unrestricted)		620,456	622,626
		───────	───────
Total funds	13	620,456	622,626
		═══════	═══════

These financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

For the financial year ended 31 October 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006; and no notice has been deposited under section 476.

The trustees confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charity.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", applying Section 1A of that Standard.

Approved by the Board of Trustees and authorised for issue on 23/07/26 and signed on its behalf by

Kathryn Brookes

________ Kathryn Brookes Trustee

The notes on pages 11 to 15 form part of the financial statements

10

Kilmory Public Hall (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 October 2025

1. GENERAL INFORMATION

Kilmory Public Hall is a company limited by guarantee incorporated in the Scotland. The registered office of the charity is Kilmory Public Hall, Kilmory, Brodick, KA27 8PQ which is also the principal place of business of the charity. The financial statements have been presented in Pound (£) which is also the functional currency of the charity.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity’s financial statements.

Basis of preparation

The financial statements have been prepared on the going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.

As permitted by the Companies Act 2006, the charity has varied the standard formats in that act for the Statement of Financial Activities and the Balance Sheet. Departures from the standard formats are to comply with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP.

Statement of compliance

The financial statements of the charity for the financial year ended 31 October 2025 have been prepared on the going concern basis and in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.

Fund accounting

The following are the categories of funds maintained:

Restricted funds

Restricted funds represent income received which can only be used for particular purposes, as specified by the donors. Such purposes are within the overall objectives of the charity.

Unrestricted funds

Unrestricted funds consist of General and Designated funds.

• General funds represent amounts which are expendable at the discretion of the board, in furtherance of the objectives of the charity.

• Designated funds comprise unrestricted funds that the board has, at its discretion, set aside for particular purposes. These designations have an administrative purpose only, and do not legally restrict the board's discretion to apply the fund.

Income

Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally entitled to the income, performance conditions attached to the item(s) of income have been met, the amounts involved can be measured with sufficient reliability and it is probable that the income will be received by the charity.

Income from charitable activities

Income from charitable activities include income earned from the supply of services under contractual arrangements and from performance related grants which have conditions that specify the provision of particular services to be provided by the charity. Income from government and other co-funders is recognised when the charity is legally entitled to the income because it is fulfilling the conditions contained in the related funding agreements. Where a grant is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income is received, it is accrued in debtors.

Grants from governments and other co-funders typically include one of the following types of conditions:

• Performance based conditions: whereby the charity is contractually entitled to funding only to the extent that

11

continued

Kilmory Public Hall (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 October 2025

the core objectives of the grant agreement are achieved. Where the charity is meeting the core objectives of a grant agreement, it recognises the related expenditure, to the extent that it is reimbursable by the donor, as income.

-Time based conditions: whereby the charity is contractually entitled to funding on the condition that it is utilised in a particular period. In these cases the charity recognises the income to the extent it is utilised within the period specified in the agreement.

In the absence of such conditions, assuming that receipt is probable and the amount can be reliably measured, grant income is recognised once the charity is notified of entitlement.

Grants received towards capital expenditure are credited to the Statement of Financial Activities when received or receivable, whichever is earlier.

Expenditure

Expenditure is analysed between costs of charitable activities and raising funds. The costs of each activity are separately accumulated and disclosed, and analysed according to their major components. Expenditure is recognised when a legal or constructive obligation exists as a result of a past event, a transfer of economic benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs are those functions that assist the work of the charity but cannot be attributed to one activity. Such costs are allocated to activities in proportion to staff time spent or other suitable measure for each activity.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their estimated residual value, over their expected useful lives as follows:

Land and buildings freehold 4% Straight line Plant and machinery 15% Straight line Fixtures, fittings and equipment 15% Straight line

Debtors

Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Income recognised by the charity from government agencies and other co-funders, but not yet received at financial year end, is included in debtors.

Cash at bank and in hand

Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of withdrawal.

Taxation and deferred taxation

No current or deferred taxation arises as the charity has been granted charitable exemption.

3.	INCOME
3.1	DONATIONS AND LEGACIES	Unrestricted	Restricted	2025	2024
		Funds	Funds
		£	£	£	£
	Donations and legacies	7,543	-	7,543	12,498
		═══════	═══════	═══════	═══════
3.2	CHARITABLE ACTIVITIES	Unrestricted	Restricted	2025	2024
		Funds	Funds
		£	£	£	£
	Grants from governments and other co-funders:
	Income from charitable activities	65,555	-	65,555	68,890
		═══════	═══════	═══════	═══════

12

continued

Kilmory Public Hall

(A company limited by guarantee, not having a share capital)

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 October 2025

3.3	OTHER INCOME		Unrestricted	Restricted	2025	2024
			Funds	Funds
			£	£	£	£
	Other income		1,146	-	1,146	2,053
			═══════	═══════	═══════	═══════
4.	EXPENDITURE
4.1	CHARITABLE ACTIVITIES	Direct	Other	Support	2025	2024
		Costs	Costs	Costs
		£	£	£	£	£
	Expenditure on charitable activites	-	-	76,414	76,414	69,372
		═══════	═══════	═══════	═══════	═══════
4.2	SUPPORT COSTS			Charitable	2025	2024
				Activities
				£	£	£
	Support			76,414	76,414	69,372
				═══════	═══════	═══════
5.	ANALYSIS OF SUPPORT COSTS
					2025	2024
					£	£
	Support				76,414	69,372
					═══════	═══════
6.	NET INCOME				2025	2024
					£	£
	Net Income is stated after charging/(crediting):
	Depreciation of tangible assets				1,314	1,019
					═══════	═══════
7.	INVESTMENT AND OTHER INCOME				2025	2024
					£	£
	Sundry income				968	1,822
	Bank interest				178	231
					───────	───────
					1,146	2,053
					═══════	═══════

13

continued

Kilmory Public Hall (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 October 2025

8. EMPLOYEES AND REMUNERATION

Number of employees

The average number of persons employed (including executive trustees) during the financial year was as follows:

				2025	2024
				Number	Number
	Employee			2	2
				═══════	═══════
	The staff costs comprise:			2025	2024
				£	£
	Wages and salaries			9,579	2,267
	Pension costs			317	317
				───────	───────
				9,896	2,584
				═══════	═══════
9.	TANGIBLE FIXED ASSETS
		Land and	Plant and	Fixtures,	Total
		buildings	machinery	fittings and
		freehold		equipment
		£	£	£	£
	Cost
	At 1 November 2024	437,848	135,066	26,332	599,246
	Additions	-	-	3,237	3,237
		───────	───────	───────	───────
	At 31 October 2025	437,848	135,066	29,569	602,483
		───────	───────	───────	───────
	Depreciation
	At 1 November 2024	-	-	20,879	20,879
	Charge for the financial year	-	-	1,314	1,314
		───────	───────	───────	───────
	At 31 October 2025	-	-	22,193	22,193
		───────	───────	───────	───────
	Net book value
	At 31 October 2025	437,848	135,066	7,376	580,290
		═══════	═══════	═══════	═══════
	At 31 October 2024	437,848	135,066	5,453	578,367
		═══════	═══════	═══════	═══════
10.	DEBTORS			2025	2024
				£	£
	Other debtors			4,688	6,764
	Prepayments and accrued income			-	37
				───────	───────
				4,688	6,801
				═══════	═══════
11.	CREDITORS			2025	2024
	Amounts falling due within one year			£	£
	Trade creditors			100	100
	Accruals and deferred income			1,289	-
				───────	───────
				1,389	100
				═══════	═══════

14

continued

Kilmory Public Hall (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 October 2025

12. RESERVES

				2025	2024
				£	£
	At the beginning of the year			622,626	608,557
	(Deficit)/Surplus for the financial year			(2,170)	14,069
				───────	───────
	At the end of the year			620,456	622,626
				═══════	═══════
13.	FUNDS
13.1	RECONCILIATION OF MOVEMENT IN FUNDS			Unrestricted	Total
				Funds	Funds
				£	£
	At 1 November 2023			608,557	608,557
	Movement during the financial year			14,069	14,069
				───────	───────
	At 31 October 2024			622,626	622,626
	Movement during the financial year			(2,170)	(2,170)
				───────	───────
	At 31 October 2025			620,456	620,456
				═══════	═══════
13.2	ANALYSIS OF MOVEMENTS ON FUNDS
		Balance	**Income **	Expenditure	Balance
		1 November			31 October
		2024			2025
		£	£	£	£
	Unrestricted funds
	Unrestricted General	622,626	74,244	76,414	620,456
		───────	───────	───────	───────
	Total funds	622,626	74,244	76,414	620,456
		═══════	═══════	═══════	═══════
13.3	ANALYSIS OF NET ASSETS BY FUND
		Fixed	Current	Current	Total
		assets	assets	liabilities
		- charity use
		£	£	£	£
	Unrestricted general funds	580,290	41,555	(1,389)	620,456
		───────	───────	───────	───────
		580,290	41,555	(1,389)	620,456
		═══════	═══════	═══════	═══════

14. STATUS

The charity is a company limited by guarantee not having a share capital.

The liability of the members is limited.

Every member of the company undertakes to contribute to the assets of the company in the event of its being wound up while they are members, or within one financial year thereafter, for the payment of the debts and liabilities of the company contracted before they ceased to be members, and the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributors among themselves, such amount as may be required, not exceeding £ 1.

15. POST-BALANCE SHEET EVENTS

There have been no significant events affecting the Charity since the financial year-end.

15

DRAFT FINANCIAL STATEMENTS 19 July 2026

KILMORY PUBLIC HALL

(A company limited by guarantee, not having a share capital)

SUPPLEMENTARY INFORMATION

RELATING TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 OCTOBER 2025

16

Kilmory Public Hall

(A company limited by guarantee, not having a share capital)

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS OPERATING STATEMENT

for the financial year ended 31 October 2025

		2025	2024
	Schedule	£	£
Income		73,098	81,388
Cost of generating funds	1	(40,376)	(41,258)
		───────	───────
Gross surplus		32,722	40,130
Charitable activities and other expenses	2	(36,038)	(28,114)
		───────	───────
		(3,316)	12,016
Miscellaneous income	3	1,146	2,053
		───────	───────
Net (deficit)/surplus		(2,170)	14,069
		═══════	═══════

The supplementary information does not form part of the financial statements

17

Kilmory Public Hall

(A company limited by guarantee, not having a share capital)

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS SCHEDULE 1 : COST OF GENERATING FUNDS

for the financial year ended 31 October 2025

	2025	2024
	£	£
Cost of Generating Funds
Purchases	35,352	33,977
Direct costs	5,024	7,281
	───────	───────
	40,376	41,258
	═══════	═══════

The supplementary information does not form part of the financial statements

18

Kilmory Public Hall

(A company limited by guarantee, not having a share capital)

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS SCHEDULE 2 : CHARITABLE ACTIVITIES AND OTHER EXPENSES

for the financial year ended 31 October 2025

	2025	2024
	£	£
Expenses
Wages and salaries	9,579	2,267
Staff defined contribution pension costs	317	317
Staff training	134	-
Rates	224	166
Insurance	3,264	3,086
Light and heat	5,859	7,941
Cleaning	2,732	3,481
Repairs and maintenance	4,927	2,755
Printing, postage and stationery	216	349
Advertising	838	370
Telephone	635	756
Computer costs	390	83
Hire of equipment	925	677
Legal and professional	2,150	-
Accountancy	1,560	3,821
Bank charges	706	561
General expenses	172	194
Subscriptions	96	271
Depreciation	1,314	1,019
	───────	───────
	36,038	28,114
	═══════	═══════

The supplementary information does not form part of the financial statements

19

Kilmory Public Hall

(A company limited by guarantee, not having a share capital)

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS SCHEDULE 3 : MISCELLANEOUS INCOME

for the financial year ended 31 October 2025

	2025	2024
	£	£
Miscellaneous Income
Sundry income	968	1,822
Bank Interest	178	231
	───────	───────
	1,146	2,053
	═══════	═══════

The supplementary information does not form part of the financial statements

20