REGISTERED COMPANY NUMBER: SC291096 (Scotland) REGISTERED CHARITY NUMBER: SC029818
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 30 September 2025
for Staffin Community Hall Association Limited
Donald Rankin Business Services Tigh an Oisean Bridge Road PORTREE Isle of Skye Highland IV51 9ER
Staffin Community Hall Association Limited
Report of the Trustees for the Year Ended 30 September 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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 (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Aims
To promote the benefit of the inhabitants of Staffin, Isle of Skye and environs without distinction of political. religious or other opinion by associating the Local Authorities Voluntary Organisations and inhabitants in a common effort to advance education and to provide facilities in the interest of social welfare for recreation' and leisure time occupation with the object of improving the conditions of life for the said inhabitants.
To secure the establishment, maintenance and management of a community building or hall for activities promoted by the Company in furtherance of the above objects.
Objectives and activities
The primary activity of the company in the year under review was managing Talla Stafainn (Staffin Community Hall). The secondary activity was maintenance of the premises.
Income was generated from charges to Hall users, Gym memberships, fundraising events, donations and rental from the restaurant.
FINANCIAL REVIEW
During the year under review, the company recorded a cash surplus of £10,711. Staffin Stores Limited had no profits to donate to Staffin Community Hall Association at the end of the financial year.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Organizational structure
Staffin Community Hall Association Limited is a company limited by guarantee and is registered in Scotland as a charity. The organisation is administered by a management committee which comprises the directors and some members of the company who meet approximately 6 times per year.
The company owns Staffin Stores Limited, a company limited by shares, which operates a convenience store within the Talla Stafainn premises. All the profits from Staffin Stores Limited are donated to Staffin Community Hall Association Limited after due allowance for commercial considerations such as increases in stock, equipment replacement and working capital.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC291096 (Scotland)
Registered Charity number
SC029818
Registered office
Talla Staffain Staffin Isle of Skye IV51 9JS
Trustees
Miss R Hand Ms A Lydall
Page 1
Staffin Community Hall Association Limited
Report of the Trustees for the Year Ended 30 September 2025
REFERENCE AND ADMINISTRATIVE DETAILS Company Secretary
Independent Examiner
Fiona Maclean FCCA Donald Rankin Business Services Tigh an Oisean Bridge Road PORTREE Isle of Skye Highland IV51 9ER
Approved by order of the board of trustees on 25 June 2026 and signed on its behalf by:
Miss R Hand - Trustee
Page 2
Staffin Community Hall Association Limited
Statement of Financial Activities for the Year Ended 30 September 2025
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 7,990 Charitable activities Managing & maintaining Staffin Community Hall for the benefit of the community. 13,865 Other trading activities 2 12,265 Investment income 3 261 Total 34,381 EXPENDITURE ON Charitable activities Managing & maintaining Staffin Community Hall for the benefit of the community. 31,189 Net gains on investments 1,000 NET INCOME/(EXPENDITURE) 4,192 RECONCILIATION OF FUNDS Total funds brought forward 341,096 TOTAL FUNDS CARRIED FORWARD 345,288 |
Restricted funds £ 1 - - - 1 3,267 - (3,266) 108,718 105,452 |
30.9.25 Total funds £ 7,991 13,865 12,265 261 34,382 34,456 1,000 926 449,814 450,740 |
30.9.24 Total funds £ 6,762 14,598 3,701 204 25,265 33,378 - (8,113) 457,927 449,814 |
|---|---|---|---|
The notes form part of these financial statements
Page 4
Staffin Community Hall Association Limited
Balance Sheet
30 September 2025
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 8 318,029 Investments 9 1,000 319,029 CURRENT ASSETS Debtors 10 3,900 Cash at bank and in hand 25,953 29,853 CREDITORS Amounts falling due within one year 11 (3,594) NET CURRENT ASSETS 26,259 TOTAL ASSETS LESS CURRENT LIABILITIES 345,288 NET ASSETS 345,288 FUNDS 12 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted funds £ 105,451 - 105,451 - - - 1 1 105,452 105,452 |
30.9.25 Total funds £ 423,480 1,000 424,480 3,900 25,953 29,853 (3,593) 26,260 450,740 450,740 345,288 105,452 450,740 |
30.9.24 Total funds £ 435,968 - 435,968 2,976 15,242 18,218 (4,372) 13,846 449,814 449,814 341,096 108,718 449,814 |
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each 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 charitable company.
The notes form part of these financial statements
continued...
Page 5
Staffin Community Hall Association Limited
Balance Sheet - continued
30 September 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved the Board of Trustees and authorised for issue on 25 June 2026 and were signed on its behalf by:
R Hand - Trustee
The notes form part of these financial statements
Page 6
Staffin Community Hall Association Limited
Notes to the Financial Statements for the Year Ended 30 September 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.
Financial reporting standard 102 - reduced disclosure exemptions
The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Property - 2% on cost Inprovements to property - 2% on cost Fixtures & equipment - 15% on reducing balance
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
continued...
Page 7
Staffin Community Hall Association Limited
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
2. OTHER TRADING ACTIVITIES
| 2. | OTHER TRADING ACTIVITIES | ||
|---|---|---|---|
| 30.9.25 | 30.9.24 | ||
| £ | £ | ||
| Fundraising events | 12,265 | 3,701 | |
| 3. | INVESTMENT INCOME Deposit account interest |
30.9.25 £ 261 |
30.9.24 £ 204 |
| 4. | NET INCOME/(EXPENDITURE) Net income/(expenditure) is stated after charging/(crediting): Depreciation - owned assets |
30.9.25 £ 12,488 |
30.9.24 £ 12,730 |
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 September 2025 nor for the year ended 30 September 2024.
Trustees' expenses
R Hand received £245.00 during the year for administrative costs. There were no trustees expenses paid in the year to 30 September 2024.
6. STAFF COSTS
The average monthly number of employees during the year was as follows:
| 30.9.25 Cleaning 1 No employees received emoluments in excess of £60,000. 7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted fund funds £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 6,762 - Charitable activities Managing & maintaining Staffin Community Hall for the benefit of the community. 14,598 - Other trading activities 3,701 - Investment income 204 - Total 25,265 - |
30.9.24 - Total funds £ 6,762 14,598 3,701 204 25,265 |
|---|---|
continued...
Page 8
Staffin Community Hall Association Limited
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
| 7. | COMPARATIVES FOR THE STATEMENT | OF FINANCIAL ACTIVITIES | OF FINANCIAL ACTIVITIES | - continued | |
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | |||
| fund | funds | funds | |||
| £ | £ | £ | |||
| EXPENDITURE ON | |||||
| Charitable activities | |||||
| Managing & maintaining Staffin Community | |||||
| Hall for the benefit of the community. | 30,020 | 3,358 | 33,378 | ||
| NET INCOME/(EXPENDITURE) | (4,755) | (3,358) | (8,113) | ||
| RECONCILIATION OF FUNDS | |||||
| Total funds brought forward | 345,851 | 112,076 | 457,927 | ||
| TOTAL FUNDS CARRIED FORWARD | 341,096 | 108,718 | 449,814 | ||
| 8. | TANGIBLE FIXED ASSETS | ||||
| COST | Property £ |
Inprovements to property £ |
Fixtures & equipment £ |
Totals £ |
|
| At 1 October 2024 and 30 September 2025 | 495,392 | 59,790 | 49,773 | 604,955 | |
| DEPRECIATION | |||||
| At 1 October 2024 | 118,870 | 9,568 | 40,549 | 168,987 | |
| Charge for year | 9,908 | 1,196 | 1,384 | 12,488 | |
| At 30 September 2025 | 128,778 | 10,764 | 41,933 | 181,475 | |
| NET BOOK VALUE | |||||
| At 30 September 2025 | 366,614 | 49,026 | 7,840 | 423,480 | |
| At 30 September 2024 | 376,522 | 50,222 | 9,224 | 435,968 | |
| 9. | FIXED ASSET INVESTMENTS | ||||
| MARKET VALUE | Shares in group undertakings £ |
||||
| Reversal of impairments | 1,000 | ||||
| NET BOOK VALUE | |||||
| At 30 September 2025 | 1,000 | ||||
| At 30 September 2024 | - | ||||
There were no investment assets outside the UK.
continued...
Page 9
Staffin Community Hall Association Limited
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade debtors Prepayments and accrued income 11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Other creditors Accrued expenses 12. MOVEMENT IN FUNDS At 1.10.24 £ Unrestricted funds General fund 341,096 Restricted funds Cooperative Community Investment Foundation 120 Highland Council 52,212 Community Energy 33,170 Robertson Trust 7,600 Awards for All 7,600 People's Health Trust 8,016 108,718 TOTAL FUNDS 449,814 |
30.9.25 £ - 3,900 3,900 30.9.25 £ 735 214 2,644 3,593 Net movement in funds £ 4,192 (18) (1,362) (873) (200) (200) (613) (3,266) 926 |
30.9.24 £ 1,418 1,558 2,976 30.9.24 £ 3,035 94 1,243 4,372 At 30.9.25 £ 345,288 102 50,850 32,297 7,400 7,400 7,403 105,452 450,740 |
|---|---|---|
continued...
Page 10
Staffin Community Hall Association Limited
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
12. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming resources £ Unrestricted funds General fund 34,381 Restricted funds Cooperative Community Investment Foundation - Highland Council 1 Community Energy - Robertson Trust - Awards for All - People's Health Trust - 1 TOTAL FUNDS 34,382 Comparatives for movement in funds Unrestricted funds General fund Restricted funds Cooperative Community Investment Foundation Highland Council Community Energy Robertson Trust Awards for All People's Health Trust TOTAL FUNDS |
Resources expended £ (31,189) (18) (1,363) (873) (200) (200) (613) (3,267) (34,456) At 1.10.23 £ 345,851 141 53,574 34,043 7,800 7,800 8,718 112,076 457,927 |
Gains and Movement losses in funds £ £ 1,000 4,192 - (18) - (1,362) - (873) - (200) - (200) - (613) - (3,266) 1,000 926 Net movement At in funds 30.9.24 £ £ (4,755) 341,096 (21) 120 (1,362) 52,212 (873) 33,170 (200) 7,600 (200) 7,600 (702) 8,016 (3,358) 108,718 (8,113) 449,814 |
|---|---|---|
continued...
Page 11
Staffin Community Hall Association Limited
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
12. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Incoming | Resources | Movement | |
|---|---|---|---|---|
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 25,265 | (30,020) | (4,755) | |
| Restricted funds | ||||
| Cooperative Community Investment | ||||
| Foundation | - | (21) | (21) | |
| Highland Council | - | (1,362) | (1,362) | |
| Community Energy | - | (873) | (873) | |
| Robertson Trust | - | (200) | (200) | |
| Awards for All | - | (200) | (200) | |
| People's Health Trust | - | (702) | (702) | |
| - | (3,358) | (3,358) | ||
| TOTAL FUNDS | 25,265 | (33,378) | (8,113) |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Restricted funds Cooperative Community Investment Foundation Highland Council Community Energy Robertson Trust Awards for All People's Health Trust TOTAL FUNDS |
At 1.10.23 £ 345,851 141 53,574 34,043 7,800 7,800 8,718 112,076 457,927 |
Net movement in funds £ (563) (39) (2,724) (1,746) (400) (400) (1,315) (6,624) (7,187) |
At 30.9.25 £ 345,288 102 50,850 32,297 7,400 7,400 7,403 105,452 450,740 |
|---|---|---|---|
continued...
Page 12
Staffin Community Hall Association Limited
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
12. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Gains and | Movement | |
|---|---|---|---|---|
| resources | expended | losses | in funds | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General fund | 59,646 | (61,209) | 1,000 | (563) |
| Restricted funds | ||||
| Cooperative Community Investment | ||||
| Foundation | - | (39) | - | (39) |
| Highland Council | 1 | (2,725) | - | (2,724) |
| Community Energy | - | (1,746) | - | (1,746) |
| Robertson Trust | - | (400) | - | (400) |
| Awards for All | - | (400) | - | (400) |
| People's Health Trust | - | (1,315) | - | (1,315) |
| 1 | (6,625) | - | (6,624) | |
| TOTAL FUNDS | 59,647 | (67,834) | 1,000 | (7,187) |
13. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 September 2025.
Page 13
Staffin Community Hall Association Limited
Detailed Statement of Financial Activities for the Year Ended 30 September 2025
| Detailed Statement of Financial Activities for the Year Ended 30 September 2025 |
||
|---|---|---|
| 30.9.25 | 30.9.24 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 4,292 | 4,624 |
| Grants | 2,400 | - |
| Subscriptions | 1,299 | 2,138 |
| Other trading activities | 7,991 | 6,762 |
| Fundraising events | 12,265 | 3,701 |
| Investment income | ||
| Deposit account interest | 261 | 204 |
| Charitable activities | ||
| Hire income | 2,565 | 2,498 |
| Rents received | 11,300 | 12,100 |
| 13,865 | 14,598 | |
| Total incoming resources | 34,382 | 25,265 |
| EXPENDITURE | ||
| Charitable activities | ||
| Wages | 1,927 | 1,009 |
| Rates and water | 2,115 | 943 |
| Insurance & licences | 1,642 | 1,717 |
| Light and heat | 2,708 | 2,927 |
| Postage and stationery | 245 | - |
| Sundries | 777 | 15 |
| Repairs & renewals | 5,646 | 10,222 |
| Cleaning expenses | 1,551 | 2,122 |
| Fundraising expenses | 3,658 | 271 |
| Subscriptions | 15 | 15 |
| Event expenses | - | 250 |
| Equipment rental | 431 | - |
| Bank Charges | 12 | - |
| Depn of freehold property | 9,908 | 9,907 |
| Depn of property improvements | 1,196 | 1,196 |
| Depn of fixtures & equipment | 1,383 | 1,628 |
| 33,214 | 32,222 | |
| Support costs | ||
| Governance costs | ||
| Accountancy fees | 1,294 | 1,104 |
| Carried forward | 1,294 | 1,104 |
This page does not form part of the statutory financial statements
Page 14
Staffin Community Hall Association Limited
Detailed Statement of Financial Activities for the Year Ended 30 September 2025
| Detailed Statement of Financial Activities for the Year Ended 30 September 2025 |
||
|---|---|---|
| 30.9.25 | 30.9.24 | |
| £ | £ | |
| Governance costs | ||
| Brought forward | 1,294 | 1,104 |
| Companies House fee | (52) | 52 |
| 1,242 | 1,156 | |
| Total resources expended | 34,456 | 33,378 |
| Net expenditure | (74) | (8,113) |
This page does not form part of the statutory financial statements
Page 15
Independent Examiner's Report to the Trustees of Staffin Community Hall Association Limited
I report on the accounts for the year ended 30 September 2025 set out on pages four to thirteen.
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 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 the independent examiner's report
My examination was 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 seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In connection with 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 to comply with Regulation 8 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.
Fiona Maclean FCCA The Association of Chartered Certified Accountants
Donald Rankin Business Services Tigh an Oisean Bridge Road PORTREE Isle of Skye Highland IV51 9ER
25 June 2026
Page 3
Staffin Community Hall Association Limited
Contents of the Financial Statements for the Year Ended 30 September 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | to | 6 |
| Notes to the Financial Statements | 7 | to | 13 |
| Detailed Statement of Financial Activities | 14 | to | 15 |