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2025-04-30-accounts

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Ford Village Hall Led
Accounts
for the year ended
30 April 2025
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Company Registration No = $C266447

Charity No = $C035463

Ford Village Hall Ltd

Company Limited by Guarantee

Financial Statements

Year ended 30 April 2025

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||||||||| |---|---|---|---|---|---|---|---| |Page| |Trustees'|annual|report (incorporating|the|director's|report)|1| |independent|examiner's|report|to|the|trustees|4| |Statement|of|financial|activities|(including|income|and| |expenditure|account)|6| |Statement|of|financial|position|7| |Notes|to|the|financial|statements|8| |The|following|pages|do|not form partof|the|financial|statements| |Detailed|statement|of financial|activities|17|

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: Ford Village Hall Ltd

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Company Limited by Guarantee Trustees’ Annual Report {incorporating the Director's Report)

Year ended 30 April 2025 enea etn nina eset a

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 30 April 2025.

Reference and administrative details

Registered charity name Ford Village Hall Ltd Charity registration number $SC035463 Company registration number SC266447 Principal office and registered Ford Village Hall Ltd office Ford Lochgilphead Scotland PA31 8RJ

The trustees

Independent examiner

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Mr S Walker (Appointed 28 August 2024) Ms A Healy (Appointed 29 August 2024) Mrs A Crowley (Resigned 29 August 2024) Mr M Crowley (Resigned 29 August 2024) Mr P Hemmings Mrs J Cole (Resigned 28 February 2025) Mrs S Creech Mr W Moran Mrs J Wright (Resigned 8 January 2026) Mr T Forrester (Appointed 29 September 2025) David McGregor C.A, Simmers & Co, Chartered Accountants Albany Chambers Albany Street Oban Argyll PA34 4AL

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Ford Village Hall Ltd

Company Limited by Guarantee Trustees’ Annual Report (incorporating the Director's Report) (continued) Year ended 30 April 2025

Structure, governance and management

Ford Village Hail Ltd operates as a charitable company limited by guarantee under the auspices of Gompany Law and OSCR. Our Articles of Association, which contains the rules by which the charity is governed, underpin everything we do. According to the Articles of Association, there can be up to 11 directors at any one time, so if you feel like joining us and playing a part in the community, please let us know. The Directors carry out their duties on a voluntary basis and all have busy lives. It has therefore been agreed that any communication received between committee mestings will be acknowledged at the time of receipt but not replied to until discussed at the next meeting - unless the matter is deemed urgent. All directors stand down automatically at each AGM and those wishing to do so are eligible to stand for re-election.

Reserves policy

The policy of the company is to aim to retain sufficient reserves to meet the cost of any regular commitments, as well as a contingency to enable it to continue to develop further projects.

Risk policy

The directors have assessed the major risks to which the charity is exposed, and in particular those related to the operations and finances of the Company and are satisfied that the systems are in place to mitigate any exposure to these risks.

Objectives and activities

The charity's aims and objectives are contained in paragraphs 2.1 to 2.4 of the Articles of Association. These are:

Strategic report

The following sections for achievements and performance and financial review form the strategic report of the charity.

Achievements and performance

Ford Village Hall hosted and arranged a good number of events during the year. In addition, an ambitious plan to refurbish the hall commenced. Funding was secured to undertake consultation of local residents as to what was required to improve utilisation. At the same time, funds were secured to undertake physical works to redecorate and landscape as well as planning projects to reduce the carbon impact.

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Ford Village Hall Ltd

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's. Report) (continued) Year ended 30 April 2025 tt tle a an dl presen energie esate cparcsnss

Financial review

In the year, the company madea total deficit on unrestricted funds of £545 (2024 - £8,136). The surplus on restricted funds for the year was £24,802 (2024 - £10,639). Total reserves at the year-end were unrestricted £201,035 (2024 - £29,547) and restricted £34,803 (2024 - £182,034),

Plans for future periods

in the coming year the committee plan to continue to deliver the plan to reduce the carbon footprint of the hall through installation of insulation and an air source heat pump. Work will also commence on developing a local plan and acting on the ideas generated by the process.

The trustees’ annual report and the strategic report were approved on 10° March 2026 and signed on behalf of the board of trustees by:

Mr S Walker Trustee

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Ford Village Halli Ltd Company Limited by Guarantee independent Examiner’s Report to the Trustees of Ford Village Hall Ltd

Year ended 30 April 2025

| report to the trustees on my examination of the financial statements of Ford Village Hall Ltd (‘the charity’) for the year ended 30 April 2025.

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 (‘the 2005 Act’), the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006 (‘the 2006 Act’). You are satisfied that the accounts of the company are not required by charity or company law to be audited and have chosen instead to have an independent examination.

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Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of the charity's accounts carried out under section 44(1)(c) of the 2005 Act. In carrying out my examination | have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended).

independent examiner's statement

Since the charity is required by company law to prepare its accounts on an accruals basis and is registered as a charity in Scotland your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). | can confirm that | am qualified to undertake the examination because | am a registered member of ICAS which is one of the listed bodies.

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Ford Village Hall Ltd

Company Limited by Guarantee

independent Examiner's Report to the Trustees of Ford Village Hall Ltd continued)

Year ended 30 April 2025

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| have-no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
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David McGregor C.A.
Independent Examiner
Simmers & Co, Chartered Accountants
Albany Chambers
Albany Street
Oban
Argyll
PA34 4AL
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Ford Village Hall Ltd

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Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

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|||||||||| |---|---|---|---|---|---|---|---|---| |Year ended|30|April|2025| |pt|tinieminsnmnnn|alacant|ace|SRE|apa|i| |2025|2024| |Unrestricted|Restricted| |funds|funds|Totalfunds|Total|funds| |Note|£|£|z|£| |Income|and|endowments| |Donations|and|legacies|5|66|45,375|45,441|42,834| |Charitable|activities|6|3,554|~|3,554|757| |Other|trading|activities|7|352||352|581| |Investment|income|8|77|-|77|~| |Total|income|4,049|45,375|49,424|14,172| |Expenditure| |Expenditure|on|raising|funds:| |Cosis|of|raising|donations|and| |legacies|9|1,604|20,573|22,467|7,041| |Expenditure|on|charitable|activities|10,11|2,700|~|2,700|3,728| |Total|expenditure|4,504|20,573|25,167|11,669| |Net income|(545)|24,802|24,257|2,503| |Transfers between funds|172,033|(172,033)|-|~| |Net movement|in|funds|171,488|(147,231)|24,257|2,503| |Reconciliation|of funds| |Total funds|brought forward|29,547|182,034|211,581|209,078| |Total funds carried forward|201,036|34,803|235/838|=|211,581|

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The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 8 to 16 form part of these financial statements.

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Ford Village Hall Ltd Company Limited by Guarantee

Statement of Financial Position

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30 April 2025
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|||||||||| |---|---|---|---|---|---|---|---|---| |2025|2024| |Note|£|&| |Fixed|assets| |Tangible fixed|assets|16|200,122|202,585| |Current|assets| |Cash|at|bank|and|in|hand|35,831|©|11,016| |Creditors:|amounts falling|due within|one|year|17|415|2,020| |Net|current|assets|35,716|8,996| |Total|assets|less|current|liabilities|235,838|211,581| |Net|assets|235,838|211,581| |Funds|of the|charity| |Restricted|funds|34,803|482,034| |Unrestricted|funds|201,035|29,547| |Total|charity funds|18|235,838|211,584|

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For the year ending 30 April 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors’ responsibilities:

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

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These financial statements were approved by the board of trustees and authorised for issue on 10 March
2026, and are signed on behalf of the board by: ar
Mr S Walker Ms A Healy |
Trustee Trustee
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The notes on pages 8 to 16 form part of these financial statements.

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Ford Village Hall Ltd Company Limited by Guarantee Notes to the Financial Statements

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Year ended 30 April 2025

  1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in Scotland and a registered charity in Scotland. The address of the registered office is Windward, Ford, Lochgilphead, PA31 8RH.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland’, 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 (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.

  1. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102:

(a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented.

Judgements and key sources of estimation uncertainty

The trustees consider that the accounts do not contain any significant judgments, estimates and assumptions. Any matters arising are considered at regular committee meetings.

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_ Ford Village Hall Ltd

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Company Limited by Guarantee

Notes to the Financial Statements (continued

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Year ended 30 April 2025
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  1. Accounting policies (continued)

Fund accounting

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

e income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

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Ford Village Hall Ltd

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Gompany Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 30 April 2025

  1. Accounting policies (continued)

Resources expended

Tangible assets

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

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|||||||| |---|---|---|---|---|---|---| |Freehold|property|-|nil| |Plant|and|machinery|-|15%|straight|line| |Fixtures|and|fittings|-|10%|straight|line| |impairment of fixed|assets|

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A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

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' Ford Village Hall Ltd

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 30 April 2025

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For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

  1. Limited by guarantee

In the event of the wind up of the charity the trustees individual liability is limited to £1 each.

Donations and legacies
Unrestricted Restricted Total Funds
Funds Funds 2025
Donations £ £ £
Donations - ~ ~
Grants
Grants receivable 66 45,375 45,441
66 45,375 45,441
Unrestricted Restricted Total Funds
Funds Funds 2024
Donations
Donations
Grants
£
65
£
5,000
£
5,065
Grants receivable 2,769 5,000 7,769
2,834 10,000 12,834

een renee

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Ford Village Hall Ltd

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Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 30 April 2025

6. Charitable activities

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|||||||| |---|---|---|---|---|---|---| |Unrestricted|Total|Funds|Unrestricted|Total|Funds| |,|Funds|2025|Funds|2024| |£|gE|£|£| |Other|Fundraising|Income|3,554|3,554|787|7S?|

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7. Other trading activities

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||||||| |---|---|---|---|---|---| |Unrestricted|Total|Funds|Unrestricted|Total|Funds| |Funds|2025|Funds|2024| |£|£|£|£| |Hail Hire|Income|352|352|584|581|

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: ' Ford Village Hall Ltd

Company Limited by Guarantee

Notes to the Financial Statements (continuea)

Year ended 30 April 2025 e r ee

8. Investment income

Unrestricted Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
Bank
interestreceived
£
of
£
7
£
{oO
£
as
9. Costs ofraising donationsand legacies
Unrestricted Restricted Total Funds
Funds Funds 2025
Costs ofraising donations and legacies — Hall
operation
£
1,894
£
20,573
£
22,467
Unrestricted Restricted Total Funds
Funds Funds 2024
Costs ofraising donationsand legacies— Hall
operation
£
7,941
E
~
£
7,941
10. Expenditure on charitable activities byfund type
Unrestricted
Funds
Total Funds
2025
Unrestricted
Funds
Total Funds
2024
Support costs £
2,700
£
2,700
£
3,728
a
3,728
11. Expenditure on charitable activities byactivitytype
Support Totalfunds Total fund
costs 2025 2024
Depreciation
Governance
of tangiblefixedassets
costs
£
2,659
44
£
2,659
44
£
3,640
88
2,700 2,700 3,728

11. Expenditure on charitable activities by activity type

retreatesenee

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Ford Village Hall Ltd

Company Limited by Guarantee Notes to the Financial Statements (continuea)

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Year ended 30 April 2025
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13. Net income

Net income is stated after charging/(crediting):

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||||||| |---|---|---|---|---|---| |2025|2024| |z|£| |Depreciation|of tangible|fixed|assets|2,659|3,640|

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14. Staff costs

The average head count of employees during the year was Nil (2024: Nil).

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

15. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

16. Tangible fixed assets

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||||||||| |---|---|---|---|---|---|---|---| |Freehold|Plantand|Fixtures|and| |property|machinery|fittings|Total| |£|£|£|£| |Cost| |At|1|May|2024|190,546|7,956|24,470|222,972| |Additions|~|196|_|196| |At 30|April|2025|190,546|8,152|24,470|223,168| |Depreciation| |At|1|May 2024|~|5,969|14,418|20,387| |Charge|for the year|-|212|2,447|2,659| |At 30 April 2025|es|6,181|16,865|23,046.| |Carrying|amount| |At 30 April 2025|190,546|1,971|7,605|200,122| |At 30|April|2024|190,546|1,987|10,052|202,585| |Creditors:|amounts|falling|due within within|one|year| |2025|2024| |£|£| |Accruals and|deferred|income|118|2,020|

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  1. Creditors: amounts falling due within within one year

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' Ford Village Hall Ltd

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Company Limited by Guarantee

Notes to the Financial Statements (continue)

Year ended 30 April 2025 aSSee 18. Analysis of charitable funds

Unrestricted funds
At At 30
Generalfunds 1 May2024
£
29,547
Income
£
4,049
Expenditure
£
(4,594)
Transfers
£
172,033
April 2025
£
201,035
At At
General funds 1 May 2023
£
37,683
Income
=
4,172
Expenditure
£
(11,669)
Transfers 30 April 2024
£
£
(639)
29,547
Restricted funds
Land
Hall refurbishment
Lochside Consultation
Gala day
Carbon reduction
At
1 May2024
£
172,034
10,000
-
:
-
-
Income
£
-
10,000
9,900
1,000
24,475
Expenditure
£
~
(11,353)
(8,220)
(1,000)
~
Transfers.
£
(172,034)
-
-
-
-
At30
April 2025
£
-
8,647
1,680
-
24,475
182,034 45,375 (20,573) (172,034) 34,802
Land
Hallrefurbishment
At
1 May2023
a
171,395
-
Income
£
-
10,006
Expenditure
£
_
ae
At
Transfers 30 April 2024
£
£
639
172,034
-
10,000
171,395 10,000 - 639 182,034

Land — Funds were received from the National lottery to purchase a site for a potential new hall. The repayment obligation was released in the year thus the funds were transferred to unrestricted, Hall refurbishment ~ Funds were received from E Power and Foundation Scotland to undertake a programme of refurbishment of the hall.

Lochside consultation ~ funds were received from Scottish Land Fund to develop a local plan.

Gala day— funds were received from Stalkraft to part fund the halls gala day

Carbon reduction — funds were received from Foundation Scotland fo undertake a number of projects to reduce the carbon footprint of the hall

ennaie,

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Ford Village Hall Ltd

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Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 30 April 2025

19. Analysis of net assets between funds

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Tangiblefixed assets 200,122 ~ 200,122
Currentassets 1,028 34,803 35,831
Creditors lessthan 1 year (118) ~ (115)
Netassets 2011035 34,803 235,838
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Tangible fixed assets 30,551 172,034 202,585
Currentassets 1,016 10,000 11,016
Creditors lessthan 1 year (2,020) - (2,020)
Netassets 29,547 182,034 211,581

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