REGISTERED CHARITY NiJMBER: SC028489 Ryrt tsfthe Trn$ttes IJD*udited tIlL Stste4•tats for the Yelr Ewded 31 2025 CARINISH AND DISTRICTVILLAGE HALL Mann Judd CM)r(b)n IAd 26 Ltt¥75 Stred 1sl¢of Lo%is HSI 2JF
CARINISH AND DISTRICT VILLAGE HALL of lht Tr¢11 Stthmemts lor the Ye¥r gnthd 31 I¥ry 202S PA¢¢ Report oflhe Trwtsts Indeptndeat Report StteTrrnt•f Flwndal AdlvllSE5 Blan¢t SIKet 7 10 11 12
CARINISH AND DISTRICT VILiACE HALL
R¢p•rl ofih¢Tr¥t¢¢5
for tht Yer ed31 Juwry 24115
The tnty¢¢5 prr5ent ilrir rqxjrt with the finAtla1 ststements of the charity f(x- ts yewethl 31 Jgnuar> 2025. The tnjstees
have a&)wed the F¢ovlsh)rts of AccouM1 ReFMing tty CThariiies'. Sttitrneni of Praciice appilblE lo
¢lwilie% pre18 iheir in dr•¢¢ iih the Fin¥Kxal Rwit)g ¥TAiL%ble in the UK and Republ or
Ireland (FRS 1021 lelTective l 20191
A village hall exists for the purw5c ofmceiirg the nea15 of u%15 LrnefKwies withtn a (y)Mtr1ly. These need5 are
rapidly chan8in8 in ow LYrnlity as the wofilc ch8¢& Paw1¥5 al ¢han8¢ aDd th¢ ¢halkn8¢ r
trustees IS ckn8
NL¥lh Uisi is a rural island cmnI and has social LX¥nth)n to t5¢ of similar cornmuniiies within SLYnknnd.
The challen8es an a8in8 rAyJlaKJn arKI withr (kpDwIIon bTllY- for EwAe- aff always present gnd it is
imwtanL Ihai ihe Irlets ¢oniinL trn¥rtt a1 JapL to ehange in imaginatiipe way
We are fortunate u) this cixnnknth)iiy to bavt •MI vibrxm Vile hall thilst will be
mor¢ ¢asil>' %hi¢d ty offvin8 srffiethins everyme ki Et aEAc to particw in. OUT cornm1. hall srnIS bvtXUSe
the PW&div¢ in wthrswwJin8 5e ruwnsibihts W ¢WinA w¢ wvith a raN8c OrvitieS th&t mea Ic
OWEcfIvES ANDAcfiviTIFS
ObJer¢fve5
The objecilveof thechity Is w Eyovith fxiliiie5 fv r1(1) lsUre in 15Of)[th Uisi.
Slgnttltant gctlvliles
Th¢ Trust¢¢5 51111 wwk on th¢ b15 thai it l5 pwamol that the hall Frrforns ath7 fundv)n'.
FiT5t of offering kKg1 TEswJents filities the Srd in original ¥N)lIc$ (or for meain85, ckn
and other fom15 of rccr
CARINISH AND DISTrICT VILIAGE AIALL
Il¢wrf oTth¢ TT•$1tt5
for th¢ Y¢•r Eod¢d 31 JA#¥ary2•25
FINANCIAL REVIEW
Finv4nLyal poyrfion
To1 income forihe yetr ¥w&% £33.938 LYJmrthJ 10 £17.121 In 2024. ]11 knt]I beh1ndthOr 2020 prK¢ UDf(fiuMely.
Totsl £¥11re w&% £41,Sl2 in the year cunJMTed £36.424 in 2024 ExdI[re dcprcciari¢)n ChtS of
£20.125 in ihe yfar £20.289 in 2024.
Overdll therefore thue w&sadeficilof £7.574 in theye8r{2024.. DefKit of £193031
R¢s¢rv¢s tdi¢y
The TNsAees keep the reS uTrJer consits ruyew. In of the Trwlee5 the euwrem level of reserves are
saiisfacw.
STRucfuRE. GOVERNANCE AND MANAGEMENT
Governing d¢vlet
Carinith and Di51ritt Viliase hall 15 (x1j uThJrr a Tn Dced d&ed 8 Dercmirr 15¥98. is vested in the
Commiutt of ManagcmcnL ail of must IK aptKMntL¥J at tlK Annwl Gcl Mc
CAR1141SH AND DISTRicf VILLAGE HALL Repoy •f tbtTru5tets rthe Yev Endtd 31 J••iry2025 RF.FEREYCF. ANTJ AfJMINISTRATIVE DETAILS Independethi Exartitter ann Juiid ( i(IT¢k)n l.id 26 Leivis Streel Sknnoway Isle of L,IS HSI 2JF 4Trm%'ed h}, order f7fTrF.e lyord rtrftru*ts ort 30 Odtkncr2025 •hd si1 Ixthairty:
ID&ptndeAt Ex•NlTr¢rfs Report ¢0 the Tntyt¢a of CARINISH AND DISTRICT VILIAGE HAI I reExYt Ih¢¥xixrt% forth¢)w¢nd¢4 31 Jw2015 sa rnw(O) fiye (o elev Rtsiitttlvt respoM8lbllltlts of crllrfett a#d exminor The charii}'s trusitts are resrthsitrAe the ofthe xcounts irt acc¢xthce the rrns of the C7wiiies TruSe Intr¢men1 ISr¢Aiandl A¢1 2005 thE Ch¥iiies Atyx)uNS {rAX1?j) Rgul8uoTh8 2 (as amffidedl. The thwily's tnMc¢s consider the a11 rewireftxnl of RegulatIc IIKIXal kn Icl oftk Aco)unts Regulati5 5 not ap]A}'. li is my rfWSLbility to cTrIn¢ thE a(xx)unts rewirLYJ der Sedion 44IIM¢l ofthe Ad whdher toribculaT matte havets)m¢ lo my attemvm. sls ofthe kndepthdai report My ex8min31ion WAS ¢3rri¢d LMX in afWTdance 1th Regu1 I l of the Charities Accounts (knilvJ) RegUl10ThS 2(. An ewnination inelwjes * of the xcouniin8 reci kerA M. ch¥ttb aNi a ofthe accounLS presented wilh Ihose rLyJ)rLlk li aly) iDcluths consNJwaion of any unuswi item5 or thsck)swes in ihe accouLt& aThJ sed(in8 eXPlan)nS fr trusiets yxh MaerS. The Widertakl th n(A Èxovmle all the evidenL Ihat would required in an authi. arNJ aS4cni1Y l n(M ¢xprCSs aLKiit cfJinKffi on virii'8iv¢n by the ¥Cots. l•d¢p¢nthn¢ stst¢m¢n¢ In Connec1 with my examinatic. tK) h&% c<Mnr lo rny Jlltyrtll". 11) which wve5 me rewiabk believe in Mer121 ft¥. the rawirements ) keep e0Ning rdI in Attord)tr with sttl1r 44(IXa} vf th 2005 Ara atml Regulaiiom 4 of the 21 AccounLS liegu]aik)ns' and pryrr t)Id with IIK aDd tt) ctynply with Regulatim 8 of ik 2(Kb Aco)ullts RcRulatioThs have n(¢ Ixen m<. ( 12) Ixj thI, in m) 0pllii0 sh(rtJld t¢ dmij) in (kn to cn&Ne a uwjetsthrtding of the to re8che(L Mann Judd GoT(knn L4d Chartered ALx¥)unIgs 26 Lthyis Str Storno%%xy HSI 2JF 30 OdoF*r 2025
CARINISH AND DISTRICT VILLAGE HAI Ststellmtof Fin•Dl Artivili ror the Yr Endedjl Jary 21QS 31.1.25 Tcrtal (d5 31.1.24 To funds Vest¢*d Re1thed rl INCOME AND ENDOWMENTS FIiOM IcgNriE5 her tyathng adiviti¢8 33.938 33,938 17.021 Totsl 3J.938 33.938 LXPENDtTURE C Raisins fu5 5.747 5.747 9244 Chatri¢Abk Ktlvitks Dcrrtcialh)n 1328 18.897 20,125 20289 453 5ffi94 744 Hill RurtninB Costs 15.190 450 15.1 4JO T•tsl 22fy13 IB.897 41,512 36.424 NET INCOMEIIEXPENDITiJRE) I l J23 (18.897) {7574) (19,303) RECONCIIJA TION OF FUNDS Tothl bht fon 44P78 123.986 143,289 TOTAI. FUNDS CARRIED FORWARD 91231 25,181 116.412 123.986 Tr ncrtt5 forni w ofthae fmaDcial uments
CARINISH AND DISTRICT VILiACE HAII B•l•n¢¢ SIL¢rt 31 2025 31.125 Tor&1 ()d$ 31.124 Toral nds UrtrestridL*I Restiid FIXED ASSETS Tan8ilAe &ssets 4.401 25.181 49,708 CVRRENT ASSETS tkbtors Cash wl t4nk 87.659 74,64J 87,669 &7.669 74,668 CREDITORS AmounLs falling duc within ¢Ye#r (839) {839 {3) CVRRLNT A&SL'IS 86,830 86,830 74,278 TOTAL ASSET5 LESS CURREf4T LIABILITIFS 91231 25,181 16.412 123.986 NET ASSETS 91231 25,181 116,412 123,986 FUIYDS Unrc51rided fvnds R¢stri#¢d futkls 91231 .181 79.W8 44,078 TOTAL FUNDS 116.412 123.986 Th¢ finanaal staicfflert5 zgpyoi'cd b>. the Board of Tn arKI for i55ue on 30 &E¢r 2025 ar wrrc its ha)fbY. The ntles fo tAn Or rinaneial sthtemen
CARINISH AND DISTRICT VILLAGE HAI r4otos lo thp Fin#ncial StAlernts for the Yur EDdEd 31 J0ryI025 ACCOUhllNG POLICIES sls of preparlng the flnudal statomeats The firon¢ial stsiements of the charity, is a Fwblic benefit entiij. under FRS 102, baye weptred i a¢cothe Mith the Ctrorilies SORP IFRS IW2) 'Accounling RewrtinB bi. QwIlle5. Statrmenl of Recommended P1£ arnAicatAe 10 ch&t]li 1T 4ixxwts ID arrortkThce with th¢ Finanoal R4K)rting Ststhd appli¢aNe in Ihe UK and RHbI of IreLand IFRS 10?) leffeciile l Janu. 20191,, Finartcial Repirtg Sluthd 102 The Fillala1 Rqxthg SthT¥Jard ap1{bIC in the UK arKI Rcpublic of Ircland and thc Charilic5 and Truslee InNYJ)Krrt 1&odlI Acl 2005. lThe fU)aTKI ha%e been Frtp¥ed the hISrICal upst CveilOn. All income is recognistyj in th Swemert ofFwwial Aciiviues orKe the th¥ii) h&$ enliilemi the fun4 li Is ble thal Ihe iome will rIVaj and tk amJN can be rdmbiy. ExpeoJiti¥re LiabilitlC5 are rLro8nis¢yJ as cyrthdibjre &5 thry¢ is A le821 CnlIVe obli88lioTr <rthmittin8 the charity that ewditure. il is protrable that a tratLsfer of eco)M)mi¢ benefrts will be TQ4uffed in sdtlemurt and t amÉKmt obli8atK)n C be meWed reliabl). EX41lTe is accthJnd loyS Imsis atld hLs Len elassifLed under heaJin8s a8 all cw rele4 the g).. WI1¢ cc6ts ¢4nThx t¢ direcily to portKul4r heathngs Illey h2t t1 alliJc41ed ts) sailies a trrtsis alS[ent with ihe use ofrtsixyce T•oglbl¢ Illed 498¢ts tkpwwiation is pDvided at the folhJ4in8 )wal rs ill orthr NTil¢01 over its lIal u5cful lif . 4% thI¥Ia¢10 M co Pl4nt 8nd mirrv Fixwr¢s fiiiings 25V•thpr¢¢iwiM r•Jucin8 T4xid•M The dliriiy is exemp tsx M i15dwtabk xaiYiii<5. Fund Unrcstri¢trd funds usd in ¢010Ke wilh Ihe dJaritsiAr vbirdivtsal thc disarl?Dn ofihc kno¢rts. ReStricYj fuTrJs onl). uyoj for liL1@r reied PJIF wiihin the objects of the rknriiy. ResiriLions ise Mthen S[lfied l). the gre Trissl lor pwjcular wicted Furtherexplanaii¢)n ofihe nature awj fid 15 in ts [S io ihe fingn¢iai sialements. ¥llinuEd...
CARINISH AND DISTRI VILLAGE HALL ror tht Year EdedJl j1125 OThER rnDINC ACTIVITIES 31.1.25 31.1.24 Funcliw Hircol-HJll l]Jrbine inc())e 4.794 2,765 2Q379 13.652 2,437 932 33.938 17,021 TRUSTEES REMUNERA TION AND BENEF1TS Therc wcrc Iru51ccl rLJnunL¥aliorJ othrr ky ycar uNkd 31 JJnu4ry 2025 nor for Ihe ycar thdcd 31 Janw 2024. Tru5ttes' Expenses There were rn iru5es'exExNses PKI rthe >'e¥entkd 31 J8tw8ry 2025 fortheytArernknl 31 knuary 2024. COMPARATIVES FOR THE STATEMENTOF FINANCIAL AcfiviTILS Unre5thdLyJ ru¥J Rc51rided fiuJd5 To runds INCOME AND ENDOWMENTS FROM tknn&ions lewics i( Other IrJing adiviii¢5 17,021 17,021 EXPENDITVREON R8isin8 fund5 9245 9244 Cknritsble •¢livitiL D¢Frf¢ciali Genal H811 Running Costs l JS8 453 IB,9JI 20289 453 5ffj94 744 744 Tot*1 17524 18, 36.424 NET INCOMEdEXPEliDITUR£I {4)31 {18,9) {19J031 RECThYCILtATION OF FUNIKS fyn(6. foThvd 80.311 62.978 143289 TOTAL FUNDS CARRJED FORWARD 79.W8 447# 123.986 Pa8e I onlinud...
CARttNISH AND DISTRicf VILLAGE HALL tor the Yev Eo¢kdJl Jan•#ry 2025 TANGIBLE FIXED ASSETS Fixlure5 fittings TalS COST Al l February 21r24 arKI 31 Janu•y 2025 471110 10.723 86,967 569.8IN) D&PRECIATiof4 Al l Fetrdu¥ry 2(J24 Char8¢ yr4r 42&083 18J84 8,929 83.080 52D,Q92 20.126 Ai 31 January 2W25 44&967 9.198 84.053 540,218 NET K>OKVALUE Ai 31 Jawy 2025 25.143 1.525 2,914 29,582 Ai J l JaY 2024 44,027 3.887 49.708 DEBTOKS: AMOUPtTS FAU.INC DiFE wfTHIN ONE YEAR 31.1.25 31.124 Te debt(Ks CREDITOILS.. AMOUNTS FALUNG DUE WITHIN (AYE YEAR 31.125 31.124 Qther ttediiors 839 MOVEM IN FUI4DS At 31.1.25 At 1.2.24 itt fimds Unrestri¢led fu Ger?j 11 79.9)8 I l J23 91,231 Rtstrltted fum Eluilding Rurnl DeitJOp)ti] A4wds FwTrJ 44.(r27 {1&8841 25,143 38 44.078 {18,8971 25,181 TOTAL FUNDS 12J,986 (7,5741 16.412 eontinued..
CARINISH AND Disnucf VILIAGE HALL N(Aesto tbt Sl¢emtnts- t•wtiThMd forthe Yer Ended JI JA•wry 2025 MOVEMENf IN FUNDS- wnllnu¢d Net movemt¥rt in includrd in thc akn¢ ¥E folknTrs: Movement in fi]nds expErKI Unrejtrltted Gentrol fuTrJ 33.938 I2L6151 11.3 Rtdricted Builtht)8 fund Rural fJrvdoEwrtI Ath$ Furnl (18.8841 (l3) (18.884) (18.897) {18.897) TOTAL FUNDS 33.938 (41,512) (7,574) CMpar4live5 for movement IN fuAd5 Net x)vcrn¢nt rn funds Ai 31.1.24 At 1.2.23 Unnsl)led fmmds Gen fund k3ll {403) 79,IXJ8 Reslrktsd BuikJin8 Fund Rurdl tkv¢IoF¢n¢srnHII AardS Fwxl 61911 67 118.B84) {16) 44.027 61978 (l&rf) 44,078 TOTAL FUNDS 143,289 (19,303) 123,986 CLryarali¥'¢ nel movLYnert in iwlu¢knl in aly)ve 85 folkn¥& IrnIng Rc50urcc5 exrnded Moyrmenl itt fvnds Unr¢strl¢l¢d fu*ds Gen fil{ 17,121 117,5241 (40JI RtrICIt Ruildii)8 FurKi Rurnl Devd0clSrn•il A%wds Y)d {18,8841 116) (18,8841 {161 I18.) {1&) TOTALFUNDS 17.121 136.4241 119.3U31 Pylo trtinutd...
CARJNISH AliD DISTRicf VlLiAGE HALL N•teS tofht FID*Athl ststtments- for the Yar Exdod 31 2025 MOVEMENT IN FUNDS- cfjTrlinwd A oMrert)'car 12 aThJ 12 months is as fdknw5.' At 31.1.25 Al 1.2.23 in funds r1ertW f 10.920 91.231 Rc51rirt¢d Building Fund Rurnl tkVeI¢)rAtisrnall AardS Fund 61911 67 137.7681 (29) 25.143 38 61978 (37.797) 25,181 TOTAL FUNDS 143.289 (26.877) 116,412 A currenl ycsr 12 yur 12 rnont LXWrt)ined rl Thment in ihlId th¢ oiK>vr or¢ &$ fd103.. ITKY)ming Re)re¢S cxrKndEd Movement in fvnd5 UrJrt5tritled fuAds GeTher fiJThJ 51.059 {40.139) 10.920 Rejtritted fwds Bvikling Rural tkvdopKntSmdl Ai¥Ards FutNt 137.768) 12Y) 137.768} {29) {37.P)71 137.7971 TOTAL FUNDS 51.059 (77.9361 126,877} REIATED PARTY DISCIA)SURFS IILere ivue no rek4ed tran5miThs 31 knuary 2025. Pyil
CARINISH AND DISTRI VILLACE HAI Detslled StakneDt of FlTh•rtsl Aettvlths r the Year Eodtd31 j10ry 202S 31.125 31.1.24 INCOML AliD ENtM)WMENTS Donakn amd le8#dts Other tradi8 acllvllle5 FunciwJn5 Hire of Ha]1 Turbine I¥)¢ 13h52 2,437 Y32 2.76) 26J79 33.938 171b21 Total IAcomlng roounes 3J.938 EXPENDITURE Other tr18 aclivititJ Bar Purchask Ci¢fyllin8 & hygifflE 4071 876 8J35 5,747 9244 Charit•ble artiviti IrwJTznce l.ighi and heat Tclcphor Repsirs and r8]eS 'I'urbine repair5 Subscriptions & LiCenS Fre¢hold propeni. (kpreci10ll Pknnl & machinu) &preeialM)n Fi¥wrts & fillings deplat 1.805 1.463 1.765 659 2.842 2,557 8,617 87 18,884 269 972 18084 317 1.088 35J15 26.780 Support LY)5ts Accourttancs fee 450 400 T(Aal resourLYs exrNl 41.512 36.424 N¢t ¢yp¢ndlwr¢ 17.574) (19J03) Thispgedtts fixTh [Orthe fironci81 stsiements Pa8e 12