**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|