POOLEWE VILLAGE HALL COMMITTEE
Scottish Charity
Charity Number: SC028447
Committee Members. Report
and
Accounts
For the year ended
31 ' October 2025

Poolewe Village H811 Committee
Contents
Legal and Administrative Information
Report of the Committee
Independent E¥8mlner's Report
St8tement of Receipts and Payments
St81emeni ot 8818nce3

Poolewe VilL8ge Hall Committee
Legal and Administrative Information
Ch8rityNumber:
SC028447
Address:
Poolewe Willage H8Li
Poolewe
Ross-shire
IV22 2LD
Princlpal Office:
Taigh Son818
6A Naast
Poolewe
Achnasheen
R05s-shire
IV22 2LL
Committee Members who 8re also the Charity Trustees:
Committee Members who served durin8 the year are:
Fred Hughes
Elaine Jack
Gary lack
Mike Mercer
Trish Mercer
Fiona Tullo¢h18ppointed 05108120251
Breah Rachel Drummond (appointed 09110120251
Independent Examiner:
Stephen Ilett LL8 CTA DipPFS
Leggatts Account8nis Ltd
Kemplield Court
Dingw811
Rosg-shire
IV15 9RT
Bankers:
8ank of Scotland
Gairloch
IV212BS

Poolewe Village Hall Committee
REPORT OFTHE cOMMI￿EE
Poolewe Village Hall Committee is a Scottish Charity regigteied with the Scottish Charity
Regulator with effect from 23- November 1998 with registration number SC028447.
The charty 18 governeo ano administefeo in 8ccordance with its ¢onstltLrtion. The charity is
constituted as an unincorporated 8SSO¢iation. It owns the hall bullding- the site it stsnds on is
leased from the MacDonald Buchanan Estate on 8 long lease at a peppercorn rent. Public
Li8bility and Employers Li8bility insur8nces 8re held wth Zurich Insur8nce- the hall holds a Public
Entertainment Llcence and other necessary Ll¢ences io pertonn 118 function8.
The Ch8rlty holdsAnnu81General Meeiin85 whlch are advertised locally. are open to 811 members
ol the communrty. and afe held in the spring of each yY8r. The Annual Gener81 Meeiing elects or
8ppolnts commlllee members and officers to serve as Trustees of the ch8rity 8nd mBnage tho
hall's d8y to day affairs throughout the year. Committee v8cancies are advertised locally; the
Committee may olso co-opt to lill vacancies until tho next AGM.
Committee members are responsible for prudent budgeling and overseein8 the Vlllage Hall
finances. and for mointainingthelabiic 01 the building and 811 equipment to 8 high 8t8ndard. The
Committee is 8ssisied in thege duties by ihe employment ol 8 Port-time ¢leaner and part-tlme
cÈret8ker. Bookings are managed th¥ough the Bookings Clerk. In 8ddilion. there ore two SPoce$
within the buildin8 that are let lo tenants in order to provide an income.. Ihe Annexe., 8nO the
Button and Book Br&thy.
ObJ•¢t1￿• andActlYltloJ
Charltabl• Purpo8••
The ch8ritable purpose ofthe Poolev¥é Village Hall Commiiiee 8re defined in its constitution. Tho
purposes ore..
To promote the benefit ol the inhabitants of Pcmilewe and it8 environs by associatingthe
Ioc81 stAtulory authorities. voluniary organis81ions and inh8biiants in 8 common effort
to advance education ond to provide focilitie5 in the interests of soci81 welfare lor
recreation and other leisure-time o¢¢up8tions so th81 their conditions of life moy be
improved.
To rnaintain and manage Poolewe Village H811 for 8ctfvFties promted by the Committee
and its cofistituent bodies in furtherance of the 8bove objects.

Poolewe Village Hall Committee
The principal function of the Poolewe Village H811 is to provide 8 suit8ble venue for the numerous
soci81. educational. recreational. creative and cultural actiwties of a widespread rural
community. It is the Committee'$ Èirn to make available an excellent facility wthin financial
reach of as many diverse groups as possible.
AChI•￿M￿ti and Performan¢•
Although Covid no longer impeoes the Halls 8etNiiies it still has been ¢Jifficult to entice new and
previous groups back to the Ho11 although one or ljvo new groups have started booking regulorly.
This and the cost of luel ha3 drastically reduced the Halls reserves but as we now have two new
Committee member it it hoped that we wiu be able to 8enerate more customers for the H811 and
increase revenue.
As ever OUT bookings clerk Alison is an irnmense help in en$uring tho Smooth runnlng of the H811
with the help ol our Caretaker Fiona and Cleaner M8ureen.
Future Pian•
We are in the pro¢e88 of trying to reduce our energy bilLs ty getting grants for a air sour¢o heat
pump and some ￿ panels. It is hoped these v•ill be installed in financial year 2025126
FlnanclalR•vloY4
Polley on r•80r¥08
The Committee irrtended that 8ny surplus funds would be c8rried lorw8rd, year on year, to meet
Ihe cost of 8 rolling repair and refurbishment programme through future ye8rs. However these
reserves had to be dr8wn on over the 2021-22 8nd 2022-23 financlal years.

Poolewe Village H811 Committee
Rev5ew of A¢¢ount¥
The linanciolyear resulted in a deficit of £2.55812024: surplus £6.6861
Rent81 income decreased by £6.003. C￿e￿all expenditure incre8$ed by £1,631. largely due to th8
increase in the repair costs.
All funds are general unrestricted funds.
Commltt•• M•mb•rs' R•muneratlon and Exp•n8•8
The Bookings Clerk Inoi currently8 Committee member) Is paid 8 weekly honorarium of É45. No
othei expenses are paid to commiltee member8.
The Committee Members ore responsible fof keeping adequate 8ccounting records Ih8t 8re
suff iclent to $how8nd explain the charity's tran$8Ction$ and di$clo$e with reasonable 8ccuracy
81 ony time the financial posr(ion ol ihe charity 8nd enable them to ensure that Ihe financi81
statements compty wilh ChoTities ond Trustee Investment IScotl8ndl Act 2005 and Ihe Chariileg
Accounts Iscotlandl Regulatlons 2006. They are 8190 responslbie for s8fe8U8rding the assets of
the charity and hence takingfeason8ble steps for the preventlon and detection of fraud 8nd other
irregularities.
This report W8s approved by the Committee Members on 8nd signed on their bohall by:
Elaine 18¢k
Chair
D•ie
Poolewe Vi118ge Hall Committee

Independent Examiner's Report
Independentexamlner's report to ihe Commltte• ofth¢ Poolowe Villago Hall Commltt80
I report on ihe financial statemenis of the ch81Ttyfor the yeaf ended 31 October 2025 which 8Te
set out on pages 9 to 10.
This report is made solelyto the Company's Committee, 8s a body. in accoidance with rogulation
1101 thè Charities A¢¢ounts IScotl8ndl Regulotions 2006. My work has been undert8ken so that
I might slate to the Committee those matters l am required to state to them in an indepen¢Jent
examiner's report8nd lor no Oiher purpose. To ihe lullest extent permitted by18w, I do not accept
or assume responsibility to anyone other than the chartty and ihe charity's Committee as a body.
for mywork or foi this report.
R•8PeCtlv• r•sponslbllltl•# of Commltto• m•mb•r• and Ind8p•ndont examlner
The ¢h8rity's committee is responsible for the preparation of the tIDancial statement$ in
8ccord8nce wlththe terms ol the Ch8rities and Tru$te¢$ Investment IS¢ot18ndl Aci 2005 Ithe Act)
nd thecharilies Accounts IScot18ndl Regulations 2006 Ithe Accounts Regu181ionsl. The charity
Committee ¢on$ider$ that the audtt requirement of Regulation 10111 Idl of the Accounts
Regulations does not 8pply. It Is my fesponslbility io examlne the financial statements as
Tequired under $8ction 44111 Icl of the Acl and to state whether particular matters have come to
my attention.
88111 ol Indep¢ndent oxamln•r'• r•port
My examinailon w8s carried oul in accordance viith regulation 11 of th8 Accounts Regul8tlon8.
An examination includes 8 review ol the accountingrecords kept bythe charity and a comporison
ol the financial 318tementS Pfesented with those recorijs. 11 also includes consideration of 8ny
unusu81 items or di￿109Ure5 in the linancial statements and seeking explanations from the
Committee concerning any such matters. The procedures undert8ken do not provide all the
evidence ih81 wobld be required in an audit. and consequently I do noi express an audit option
on Ihe view8iven ty the accounis.

Ind8pandent examiner's statem•nt
In the course of my examinotion. no matter has come to my attention-
111 Which give5 me reasonablecause to believeth81 in any material 89peettherequirements.'
To keep accouniing records in 8ccordance with section 44111181 ol the 2005 Act
and regulotion 4 of the Accounts Regulations: and
To prepareaccounts %thich accord with the accounting records and complywith
regulation 9 01 the Accounis RegUlat￿n$.
have not been rnet: or
121 To which. in my opinion. attention should be drawn in order to enable a proper
underst8nding ofthe a¢¢ounts to be rooched.
Slgned..
Dated: $
ZOL
Slephen Ilett LLB CTA DipPFS
Leggotts Accouni8nts Lld
Kemptigld Court
Dlngwall
Ross-8hire
IV159RT

Poolewe Vlllage Hailcommlttee
Statement ol Re¢elpts and Piyments
For theyear ended 310ctober 2025
2025
2024
Recelpts
Rentals- hall
Aentolg- offlce
Fundrai51ng
Sundry receipts
14.145
6.804
1.257
19.348
7,604
2.824
75
Totsl recelpts
22.238
29,851
Payments
Wages and PAYE
Insurance
Heat and Ilght
Cleanlng and consumables
Repairs and maintenance
Committee expenses
Advertising
Telephone and internet
Sundry expenses
Professional lees
8.941
1.117
8.831
1,041
6,402
3.936
2,340
276
2.504
2.283
46
I I
595
255
321
1.104
Total payments
24.P36
23,165
SurplusllDellcltl for theyear
12,S581
6.686

Poolewe Vlllage HaLiCommlttee
Statement of Baian¢e5
As at 31 October2025
2025
2024
OpenlngBalances
Bank current account
Cash
19.071
12.385
Totsi openlng balances
19,071
12.385
Surplu51lDeti¢ltl lor year
12.5581
6.686
Total Assets
16,513
19.071
Represented ty:
Closlng Balances
Bank current account
Cash
16.513
19.071
Totsi bank ond ¢asth bai4n¢es
16,513
19,071
Tolal Cioslni Balance
16.513
19.071
Debtors
Cred￿orS
The finan¢lal statementswere approved by the Committee Members and signed on thelT behalf by:
Elaine Jack
Chair
Date
Scottish Chaiity Number SC028447
io