Coinpany r¢gistiaiiott llumber SC26r)686 Cliariry registration iiiin)ber SC035485 Ancium Public Hall (A coimpany litiiilcd by giiaranteel Anili1 Report aiid Fin&ncial Statemei)ts for the Year Ended 30 Sept¢inber 2025
Anci'um Publie Hall Conteiits Refeienee and Adniinistrntive Details Tru&t¢¢s' Report 2to3 Indepeiident Examtner's Report Staleinent of Fii)aiicial Activities Balan¢¢ Sh¢¢l Notes to tlie Fiiiaiicial Stateillellts 7t013
Anci'uni Public Hall Reference and Adniinistrative Detalls Trustees F Calder E Prior J Gibsoii Chai'ity ReRistl'Rtlon Nun)bei' SC035485 Tli¢ charity is siicorporated iii Scotlftild. Aleivood Aneriiii) Jcdbui'gli TD8 6XH Reglsteyed Office Independent £Yginlner David Caiiipbell Deat)s 27 Nortl) Bridge Street TD9 9BD Baiikers Tlie Co-operative bank Business Dii'ect POBox250 Skcliiierdale WN8 6WT Pag¢ I
Anci'uiii Public Hall Ti'llstees, Report Tlic trustees. wl)0 ¢1r¢ directors for tlie piirposes of con)paiiy law, present the anni1 report tog¢ilicr ivitli tlie fiiiancial stat¢lentS of Ilie cSiaritable conipany foi. tlje yeai. ended 30 Scpteinber 2025. Objeetives and acllvltle5 Objeels oiid uiiiis Tlie iiiain aijn is lo provide R COlI)Inunity hall (or Ihc b¢JicfJt of the CMlI}i)ity and to n)aiiilain tlie liall for fiithre use. USÉ of bli41e£ls Tlie dir¢¢tors wÉsh to record ilieir 1¢ ppreciation of tlie tiiiie and efforts coiitribiited by volunteer li¢lpcr5 wlio lik)ve worked extr¢i)i¢ly haid to ensiire Ilie liall ¥cJiiaiJis a ipalird part of the village ihfrastructtire ond offcriEig tlieir services to assist ivitli th¢ n)&lla8einellt ai)d iipkecp of tli¢ liall at no cost. AthieireiMents Anil pci'foi'inaNce le are maiiitaining thc fitiancial balance witli tlie goal of iiicrensing ndraISI1]g ¢ffoTiS for tlie 202612027 period to inereage oiir savings. Hall bookings IIAve rematlled tlie saine coiiipar¢d to last year, and we ivill eontiiiue to focus oil ihaintaining and furth¢r &xpanding Ilicse bookings over tlie next 12 inontJis. Gcn¢ral niaintenaie 112s been carried oiil tliioiigliout 2025 to eiisure tlie l)all relAlS in good ¢oiidition. Works in iiicctsiig rnaiii W11 be e2rried oiit aftey a grant froiii Rox f¢d was gi"anted to us. We plan to do soJn¢ ¢Xi¢T]thl ivorks if a Iialiotial lottcry graiit is appi'oved. A variety of con)J)iunity ev¢Jits liav¢ been successfiilly liost¢d for local group5. PlaTlS for tlie iipcoii)iiig yeai. iiiclud¢ r¢paintit)g ihe eXrIOr of the liall, coiidiiciing general n)aiE)lenance, and r¢vampinB tlie meeting rooi)) to iii)proiTe its usability aijd ii)¢rease ils reiilal potential. Flnaiiclal rei,leM' Tlic resiilts for the year slioived a surpliis of £1,359 {2024.' d¢ficit £7,393). Tliis ivas add¢d to reserves. Reserves stand at £142,490. Policji oil re,feJ'ves A small an)oiiiit of uiirestricted fviids Are maii)tsitJcd to nie¢t tlJe ninhiiig eosts of tlie hall. The trusi¢¢s have decided tliat tlie ainoiints held are sufficieiii to nin ilie liall for l year. PYiiicipulfiiiirfiiJgi soiirce5 Tl)e priiicipal nd11]g Ilas been froin 8raiils aiid hall l¢ts. Plan5 foi. futllye perlods Aiiiis uiirf key objeeliv¢sforfiiluiYpeiio¢ls Plans for the coJ)iiiig ycar ar¢ iii liaiid to conliniie ivitli large events for coiiiinunity aclivitics aiid fiindraisii)g. struclurc> gover119nce and inaiikEement Nuliii'e ofgDveriiiiigF doc11le¥ll Tlic ¢oii)pat)y. Ivlii¢li is a re¢ogNised cliarily iii Scotlat)d, is re81slered as a el)aritable coinpat)y liiiiiied by guaratitce Alid Ivas sel lip by a M¢inorandiini of Association 011 19 April 2004. Reci'iiiliiteiil fippoiiiimeiil ofiriislees The 11)anag¢inellt of the comp&iiy is tlic r¢sponsibilily of tlie Trusiees ivlio are elected and co-opted uiider the tern)s of tlie Articl¢s of Assoc5ation. Pag¢ 2
Ancrum Public Hall Trustees, Report OrgrtiiisulioiiulslYiic/iii'e At cacli ajiniial general i)ieeting any director appointed for thc fjrst tinie duTing Ilie year sliall rctirc froni office togetlier willi olic tliird of the ieimaiiiiiig diteclors by rolatioii. Metmbersliii) sliall be open lo any persoti ivllo lias attained the age of18, liviiig iviiliin tlie Paris1) of Ancriini or oiliernvise so located as, in ilie opinion of Il)e directors, lo l)av¢ a significai)t tnk iviili Ili¢ coininilnity of Aiicruin and District. Tlie dircctors liav¢ appointed a IManagcii)ctit coJiin)itl¢¢ to oversee tlic day to day Tutuiing of tlie liall. Fund5 lield A5 Custodlan ti'ustee on belialf of othei's No fiinds are lield oil bclialf of ot]icr orgai)isations. Ci'edltol. Payment policy It is policy to s¢ttle it)voices witliin norii)al crcdit t¢riiis. Statenient of ti'ustees, i.espon5ibilitle5 Tlie triistees (Ivlio arc a150 Ihe direelors of Ancriin) Public Hall for tlie purposes of coiiipany laiv) are responsiblo for prepAring tlie triistccs, r¢porl and tlie f&¢11] slatciiiciils ill accordaiice willi applicable laiv aiid Uiiiled Kingdoin Accolinting S11c ndards {Utiitcd Kingdoill Geiieially Acceptcd Accoiintiiig Praciicel. including FRS 102 'Tlie Fiiiancial Reporting Standaid 11 pplicablc iji tli¢ UK aiid Repiiblic of Irclajid" Tli¢ report and Accoiints liave becn prepared in accordance iviili tlie provisions in tlic Coinpanie5 Act 2006 relatiiig to siijall cojnpanies. Coi)Ipaiiy laiv rcqiiires the trustccs to prepare fiiiaiicial slatc21i¢111s for each financial year. Uiid¢r ¢onipaiiy laiv Illc triistees inust iiot approve Il)¢ fitiaiicial staleineiils iiiiless tliey arc satisfi¢d tliat Iliey give a triie and fair viciv of the slate of affairs of the charilc1blc coiiipaiiy aiid of tlie incoi))ing resourccs aiid applicatson of resoiirces, including its iiicoine aiid ¢xpenditiire, of ihe cl)a¥itabl¢ coinpany for tliat period. In preparing th¢s¢ financial slaleiiicnts, tlic tnistces are r¢quired to.. select suitAble accounting polici¢s and apply Iliein consistently. observe the Inethods and principles in tlie Cliarities SORP- Imakc judgcn)ct)ts aiid e51imAtes tliat are reasonablc aiid prLidenl; stalc ivlietlier applicable accoiiiiting standards, coJ)Iprising FRS 102 1)avc b¢¢n folloived, siibject to any niaterial deparlur¢s disclosed aild explaiiied iii tli¢ fijiaiicial 5taleiiienls' and prcpor¢ Ilic fjiiancial sialeiiienls 011 tl)c going concern bASiS unless it is inappropriat¢ to presuille tliat tli¢ ¢]rItable coinpany will coiiliiiue it) biisiness. Tli¢ Irustee5 are i-esponsible for keepiiig proper accouiiiii)g records tliat cali disclose ivitli reic soiiable accuracy at any tiiiic Il)¢ fjnaiicial posiliot) of Il)e cliaritablc coiiipftiiy and eiiable tlici)I to etisiire that tlie fit)ancial staleii)cnts ¢oinply Iviili tli¢ Conipanies Act 2006. Cliarities aiid Trustee liivestn)ent (Scotlandl Act 2005 aiid Tlie Cliai'ities A¢coiii)ts (Scotlatid) R¢giilalions 2006 (as ainendedl. Tlicy are a150 responsible for safcgiiai'ding tlie assets of tlie cliaritabl¢ coiiipaiiy aiid lience for taking reasoiiable steps for tlie prevention aiid dctecti011 of fraiid and olliei- iri'egularitics. Tlie tnistc¢s ar¢ responsible for tlie IV¢1intenancc and iiitegiily of the corporate and fiE]ancial inforiiiation incliided on (he cliarilablc coinpan)Ps website. Legislc11ton gov¢rning the prepftralion and disscti)ination of fiiiRnciAI slatenients iiiay ditrer froii) lcgislotion iii otlier jUTisdiclioiis. SiiiAII conipAiiles pi'ovlslon statenient Tl)is report has been preparcd iii accordance ivi¢h the sJMall coinpaiiies regiine under tlie Conipaiii¢s Act 2006. TIJC annual report was Approved by the trust¢es of tlie cl)arity on 30 April 2026 and sig]i¢d on its belialf by- F Caldei. Tiiislee Page 3
Ancrum Public Hall Indepeiident Examiney's Report to tlie li'ustees of Ancrum Public Hall ('tlie Company,) report to t7 cliarity Inislees on n)y examinatioii of the accounts of tlie Conipany foT the year ended 30 Septenib¢r 2025. Re5poRsibilities amd basls of I'epoi't As tlic clillrity's tnistees of thc colpaNY land also ils directors for the purposcs of coiiipany law) you arc responsible for ihe i)rcparatinJi of the accouiils iii actordanee ivitli the reqiiiremenls of tlic Charilics ai?d Tnislee Investient (Scotland) Act 2n05 ('tlic 2005 A¢t'), Ille Cljarilies Accounts (Scotland) RegulalEoiis 2006 {as ainended) and the Coi)Ipanies Act 2n06 ('tlic 2n06 Acl')- You aT¢ %atisfied tliAI rl* atcowlts of tlie Coii)pai)y aT¢ Ilot r¢quired by Cliarity or company law to be Rudiied aiid Iiave ¢liosen instead to h8v¢ ali iiid¢p¢iideiii &xanllnalioii. Having satisfied myself Iliat tlie accoEints of tlie Company 8r¢ 1101 Irqiiired lo be audiled iind¢r Part 16 of tlie 2006 Acl lid are eligible for indcpeiident exaininatioii, I repoi't in S¢t of iiiy exaiiiii)atioi) of your cliarity's accoiints as carried out uJid¢r section 44 (1) ( c) of tlie 2005 Act. li) carryijig out ii)y ¢X2t)Jinaiion I have folloived ilic r¢qiiiTeiMents of Rcgulalioti I l of tlie Cliarilles Aeeouiits (Scotlaiidl RegLil¢ltions 2006 (as amcwl¢dl. i itid¢pelldeJit cxainiiiatioii does not involve gail)ering all Ilic ¢vid¢llce Ihat ivould be i'cqiisrcd iii an atsdit 2nd coJiseoii¢ntly does iiot cover all Ilie ii)atters tlial ai) auditor ¢oiJsid¢i's iii giving ihei¥ opii?ion on tlie accoiii)ts. Th¢ plaiinijig and coiidiict of ali aiidit goes beyoiid Ilie limited assiii'aiicc 11)a¢ ali ind¢pendent exaiiiinalion can provid¢. CoiiseqLieiitly J cxpr¢ss iio opinion as 10 ivhetlier Ilie accoiittts present a 'truc aiid fair, vieiv and Iny report is liniited lo t1105e specific iiiattcrs set oiit iii tlie iiidepeiideiit exai)iiAer's slateineiit. lixdependent eyamlner's 5tatenieiit Since Ili¢ Coijipany is required by eoinpany law lo prepare its accouiits on an acci11& basis and is registered as 8 cllarity iii Scotlaiid yalli. cxa]i]iCr i))iisi be a ineinber of a body listcd R¢giiiation I1{2) of tlic Cliarities Accoiints {Scotlatidl Rcgulation8 200(? (aq lln)endedl. I tail eonfirni that I ain qiwlificd to undertake tlic exai11inatioii becausc l aiii a teElStered tijciiibci. of ICAS, Ivliicli 15 on¢ of lh¢ listed bodies. I have coinpleted n)y exan)inati0i1. I confirin tJiat no inatiers liave conie to niy 8ttcJitioJi in coiiiiectioii Ivith the exaniinatioii giving ]e cause io believe.. aecoiiiiliiig records ivere t)oi kcpt as r¢qvired by SEciion 386 of th¢ 2006 Act aiid Regulation 4 of the 2006 Aeeoiints RelIation- or 2. Ilie RCCOlUlts do iiot accord ivitl) tIJo8e rccord5 and comiply with the accouiilÉiig reIrel]IClS of Regulation 8 of the Chaiilie5 Ac¢oiiiils (Scotlaiid} Rcgulation% 2(M)6., or 3. tlie accounts do not coinply ivith the accountiiig reqiiireii)ents of section 396 of Ilie 2006 Act ol¢r tlian any reqLl&rennt tliat Ilie accoiiiits givc L 'tll]e and faiy view ivhicli is not a iiiatt¢i' considei'ed as part of ali indep¢t¢1)t ¢xaniii)a(ion' or 4. the accoLints liave iiot prepaird in accordaiice ivitli tlie niethods prit)¢iples of tlie Slatetiiciil of Reeoiiiinended Practice foi accoiiiitiiig reporting by cli)rili¢s [Applicable to cliarities prepaying Ilieii. accoiints in accordance ivish tl)e Pii)ancial R¢porlii)g Sthiidard applicable in Ilic UK and Repiiblic of Ireland (FRS 102)]. I Iiave no coiicern5 ai)d hav¢ coin¢ acro$$ no other matters in coniicctioll witli tlie exainijialiots to wliicli attention shoiild be draivn in Illi5 report iii order to enabl¢ A proper understanding of Ili¢ Lccouiits to be reached. David Caii)pbell Deans ICAS 27 Norih Brid8e Stteet Hawick TD9 9BD Page 4
Aneyum Publlc H911 Statenient of Fiiiancial Activities for the Yeai. Elided 30 Septeiiiber 2025 (Including Income and Expendltui'e Account and Statenient of Total Reeognised Galns and Losses) Uni-esti'i¢ted fuiids Resti'leted fuiids Tot81 202S Note Inconie and Endoivnienls fi'oiii: Donatioi)s aiid l¢ga¢i¢s Cliarirable activities 615 3,989 2.071 2.686 3,989 Total ii)conie 4,604 2,071 6,675 Expendllui'e on". Cliaritoblc activilL¢S 5,3161 (5.3161 Total expendittire (5,3161 {5,3161 Nel (expenditure)lincoi)ie 712 2,071 1,359 Net i1)oveiCl1I iii fiiiids (7121 2,071 1,359 Rocoiielllatioii of funds Tothl fiinds broiiglit fonyard 22,131 119,000 141,131 Tothl fiinds carried forward 12 21,419 Uni'esti'iefed funds 121,071 Resti'lcted funds 142,490 Total 2024 Note J#¢om¢ Endoivments fi'oin: Doiiations and legacies Chaiitable activities Otliey tTadiiig acliviti¢s 1,597 6,128 1,063 1,597 6,12% 1,063 Totsl iiiconic 8,788 8,788 Expeiiditui'e on: CliaTitable activities (16,181) Tolal ¢xp¢ndiwr¢ Nct expeEJdittire TrftnsfeiE bettveen fiii)ds (7,393) 17.393) 2,468 Net Inoveineiit in fuiuls (4,925) 12,468) 17,3931 Reconclllatloii of funds Total fiinds b1.0ght forward 27,056 121.468 148,524 Total fiiiids carricd roryrd 12 22,lJl 119,000 141,131 All of tlie cliarily's activities dertipc Ironi Cotitiiiiiiiig opeTatioiis diiriiig tl)e above hyo periods. The filtS breakdo1 for 2024 is shown iii iiote 12. The iiol¢s on pages 7 to 13 fonii ail Illtegral pait of these fijaiicial slal¢l)Knls. Pagc 5
Ancrum Public Hall (Registi'atloji iiuniber: SC266686) Balanee Sheet as at 30 Septenjber 2025 2025 2024 Note FIed Assets Taiigiblc assets 123,236 123,604 Cui'reiit assets Debtors Casli at bank and in haiid 168 19,623 68 17,896 10 19.791 18,064 CYeditoi'$'. Ainounts fAlling due withiii oiie yeAY 537) (537) Net current a55ets 19,254 17.527 Net assets 142.490 Funds of the ehai'lty.. Restricted iiicoiiie fuiids Restriclcd fi]iids 12 121,071 119,000 Uni'esti'leted Incoiiie fuiid5 Ut)reslricted fiinds 21,419 22,131 To11 funds 12 142,490 For tlie financial year ending 30 Scpteniber 2025 (he charity ivas entitled to excniption froin audit under seelion 477 of Ihe Coinpanies Act 2006 rclating to $n)all ¢oiiipanies. Directors, respoiisibilitl¢S'. The ii)cti)bcrs liav¢ not r¢quircd the cliarity to obtain an audit of its accounts for tli¢ ycar in question in accordance viili secti011 476,. and The dircclors acklloivledge (heir responsibilities for coiiiplying witl) t]ic rcqiiirenients of the Aet ivitli respect to accounling records and tlie preparatiot) of accounts. These accotsnts llave been prepared in accordance ivitli tli¢ provisioiis applicable to con)panies subject to thc Sn7] coiiipaiiies iegii)ie aiid it) accordance ivitli section 44 of tlie Cliarities alld TTLislee Invesliment IScoi11c lid) Act 2005. Th¢sc fiiiaiicial stateniei)ts liave been prepared in accordancc ivilli th¢ sp¢cial provi5ioiis relalii)g to conipanies subjcct to tlic sjiiall coiiipanics rcgiine iviiliit) PaTt 15 of ihe Cojiipatiics Act 2006. The fiiiaiicial slate1entS on pages 5 to 13 ivcre approv¢d by (lie trii51ees, and ttuiliorised for issiie on 30 April 2026 and Slgned oil Ilieir belialf by.. F Calder Truslec Tlie notes oil pages 7 to 13 form an it)tegral part of ihese financial stalcments. Page 6
Anci'um PubIic HalI Notes to the FinAncial Statemeiits foi. the Year Ended 30 Septeniber 2025 l AeeountlnK polleles StAtement of coniplian¢e Tlie fiiiancial stttteixents liave beei) prepared in accordance witli Accoiiiiling and R¢portiiig by Cliai'ities.. SIAlciiiciit nf Recoini?ieiided Praeliee applicable to charities prepa¥ing tlieir accoiii)Is iii accoi'daJJc¢ ivitli the Fiiiaiicial Reportitig Standard applieable ii) 111e UK aiid Repiiblic of Ireland IPRS 102) {effeclivc Oclobcr 2019) - (Cliarities SORP (FRS 102)), tlie FÈJ)aneial Reporting Standard applieAble iii tlie UK and Republkc of Ir¢land (FRS 102) and tlie Coi))panies Act 2006. Basi5 of pi'ep#Yatlo Ancruni Piiblic H211 inccis tli¢ d¢f%nitioJi of a piiblic benefil ciiliry linder FRS 102. Assets and liabililies arc ii)iiially Fecogiiised kt liisloi'ical cost oi. traiisactioji valiic uiilc88 Otlicrivise stated in Ilie relevant aceouiiling policy llol¢5. Tlie accoiints are preseiitcd in £ ajid ar¢ roviided to the nearest £1. Going concerii Tli¢ tni6i¢es consider tl)at iliere are no iiiaterial unccrlaintics about tlie cliaritys ability ttr continue as a goiiig coiic¢rn nor any signifieant ai'eas of uncertaiiity tl)at affect tlic cariying valu¢ of assets held by t]ie eliarity. Exemptlon fi'om pi'ei)Rring a c0511 floiv stoteinent Tlie charity optcd to cai'ly adopt Biilletin I publislied on 2 Fcbiiiary 2016 dind have tlterefore iiot ii)cluded a cash flow statemeiit iii these fiiiancial slal¢i)i¢iits. liicome 211d eii(101s'll)ent$ All ikconic is recognised once tlie charity lias ¢Jititlcm¢iil to tli¢ incoillc, it is probablc ihat Ilie ijicoJ)Ic wÈll be received arld tlie ai)M)Ulit of Ilie it)coiiie reeeivable can be Ineasurcd rclsably. Doiirtli0115 fiiid legrtcles Dot)ations are reeogiiised wlieii tljc cliarity lias b¢¢n iiotifi£d in writlllE of both the ai)wunt and seiilen)ent date. In ihe evcnt IliaÈ A dotYdtioA is siibjeet to conditlolls tlial r¢quir¢ a l¢vel of perfonnance by the cliarity before Ilie cliai'ily is eJ)litled to tli¢ fiiiids, tli¢ ineonie is deferred and no¢ recognised utIl eitJieJ' IITose condiliolls are fiilly mel, or ¢h¢ fiiifJlti)¢tst Of Iliose coiiditioi)s is ivliolly iviil)in tlie control of tlie charity and it is probable iliat these coiiditions ivill b¢ Ifilled in thc r¢poriing period. Gviiiits rÉceivftble Graiits ar¢ r¢¢ogtiis¢d ivli¢n tIiE cliaFity lias an eiititl¢i)IcJit to tli¢ fiinds and any ctsjidiiioiis linked to Ilie grants liavc beei) iiKI. Nllhcrc p¢rforlliance conditions are atiaclied to tlic graiit and are yct ¢0 be met, tli¢ iii¢oiiie is recogiiised as a liability aiid iiicludcd on lh¢ balaiice slieet as deferred ii)conie to be released. Expeiiditui'e All expendiliirt is recognised once Iliere is a lcgal or constTLlCtive oblightioi) to that expendittire, it is probAble seltlenieiil is reqiiired aiid the anioiiiit cali bc Iii¢asiir¢d reliably. All costs arc allocAled to tlie applicable expcnditiire lieadiiig Iliat aggi'egale siniilar costs to Iliat catcgory. Wher¢ costs cannot be directly atlribuled to pai'liciilar lieadiiigs they l)ave beeii allocaied on a ba8lS Collststcnt ivith tli¢ lise of resoiiices, Ivitl) ceiilral staff costs allocated oli tli¢ basis of linic speiii, Aiid depre£iAlion eli&rges allocated on the port50n of the asset's iisc. Other siipport costs are allo¢atcd based oli tl)¢ spread of statT¢osis. Cliayilftble ficlivilies Charslable expenditiii'e coii)prises tlios¢ costs inciirred by tlie eliariiy Ilie delivery of Ats activities and servic¢s f(Trr its b¢ii¢fi¢iarie5. 11 incliides boili costs tli1¢ t cali bc allocated directly to sucli aeiiviiies aiid tliose costs of an iiidirect natui'e IIC¢¢5saiy to siipport thein. P&ge 7
Allcru Pubjic Hall Notes to tlie Fijiancial Statements for tlie Year Ended 30 Septembei. 2025 Supiioi't C05t$ Support costs Tiiolude ceiitral fiinctioiis and have been allocated lo activity cost categories on a basis coz1515teiTI iviil) tlie iise of resoutces, for ¢xaiiipl¢, £sllocating propeTty costs by floor arcas, or p¢r capila, staff costs by tlie liine speiit aiid other costs by Ilieir usage. Governaiiee costs Thes¢ it]¢lud¢ the costs atlTibutablc to tlic cliarily's coiiipliance witli coijslittilional and statutory r¢qiiircnKIEts, in¢liidit]g aiidit, stral¢gic Jali( g¢iiieJit at)d trust¢es ineelings and reii)Ibursed expet)ses. Tayatlon Tlie charity is coiisidercd to pass tl)e tests set oiit in Paragrapk I Seliedule 6 of Ilie Finance Acl 2010 and tliereforc it Ineets tlie definiliot) of a cliaiitable coillpany for UK coi"poration lax purposes. AceoTdin8ly. Ilie cliaTlty is poleiilially exempt fTom laxution in Tespecl of incoime or Lapilal gaaiis received iviiliin ¢alcgories covered by Chapler 3 Patt I l or tlie CoiporatÈOll Thx Act 2010 QT Section 256 01 tli¢ Taxation of Cliarg¢abl¢ Gains A¢t 1992, Lo ih¢ ¢xtent that such in¢oiii¢ or gains Ar¢ appli¢d ¢xcliisivcly lo ¢li*ritabl¢ PiiTPOS¢g. Tanglble nxed assets Indiiiidiial fixed assets costing £500.00 or ii)ore are initially recorded at cost. Depretiatlon thn(l ill)oYt15#tion DepreciAtioii is provided oil tangible fixed assets so as 10 ivrite off t1 cost or vAluaiioii, less any estiniated residual Value, ovei tlieir expeeled useflll econoÈ)iie life as folloivs.. Asset elxss tand atjd biiildiiigs Fixtures and fitEiiigs Depi'eelation method #nd l'ate nil IOYO Straig]ii line Trade debtors ar¢ 21110lltits du¢ froi)i ¢u$toiii¢rs for Jll¢r¢liaiidis¢ sold or servi¢es p¢rforiii¢d iii lh¢ oidinary ¢ours¢ of biisiness. ar¢ r¢cogllis¢d iiiilially at Ili¢ Iransaction pri¢¢. Tl)¢y arc subscqu¢iitly ni¢asiiird ai alOrtiSt ¢osl ijsing the effective int¢i'¢st niciliod, 1¢5S pi'ovision foi. in)pairiii¢nt. A provisioii for Ilie TrinpairJ?i¢iit of is ¢5tablisli¢d ivli¢Ji tIi¢K 15 obj¢¢liYe evideiice that tlie will i)ot be able to collect all amoiints due accoTdiiig to tlie origitial teiuis of the reccivablcs. CAsli and easli eqvivalent5 Casli and casli eqiiivalei11s eoinprise easli oil Iiaiid aiid call deposils, ttnd other slioit-term Iiigbly liquid itjvestnienls that are rt2dily coiivertible to a kilo1 ainoiiiit of eagh ait subject to ÉLII iiisigiiifieaiit risk of cliatjge IN value. Boi'rowliigs Interesl-beaTing borrowings ar¢ inittally recorded at fair value, iiet of traiisaction costs. Inlerest-beariiig borroiviJig5 are siibseqiienily carricd at ajiiorlistd cost, willi tlJ¢ diff¢retic¢ b¢tivc¢ii tlie procecds, net of transaction costs, aiid tlie ai)ioiini dil¢ on r¢dciiiplioii bciiig r¢cogJiis¢d 12S a cliargc to ilie StAl¢iii¢tit of Finaticial ACtvItI¢$ ovei. the period of tlie relevant borroiviJ)g. Iiitcrcst expense is recogiiised 011 Ilie basis of tlie effective iiiterest iiietliod and is i11clied iii interest payable and Borrowiiigs are classified as cutTeiit liabilities Iinles5 tlTre clJaiity lias ali uncoiiditioiifil iighi to defer settleineiit of Ilie liability for al least tw¢lve inonilis afi¢r Ilie repoTling date. Fund sti'iictiii'e UIiTestricted incomc fuiids are g¢ii¢i'al fvnds tliat ar¢ available for lise al Ilie trustees discretiojl IEi furtlieranee of ihe objectives of tli¢ charity. Re5trieled incoiii¢ filnds are tliose doiial¢d for lis¢ in a pirliculAr area or for specifie piiipos¢s, Ilie iise of ivhich is r¢slri¢t¢d to tliat ar¢a or PiiTPOS¢. Page 8
Aiicruni Publlc HAII Notes to the Financial Statemejits for Ihe Year Ended 30 September 2025 Financial ins11.unieiit cliis3ificfftioH Financial instniiiieiits are classilied ai)d 1¢ CCOUllted for, accordijig to Ilie SEibstallc¢ of tlie coi)tractual arrang¢iiKI)t, as rjiiaiictal assets, filncIal liabilities or eqiiity i1)stilI]entS. An equity instru1¢1 is aY ¢oiili'a¢t Iliat evidences a rcsidual interest in tlie asscts of tlie coinpaiiy after deducting all of lis liabilities. Recogiiilion aiiil nie(tsiirenieiil WII¢T¢ slitr¢$ 81'e issued. aiiy coi)Iponent that creates, a fJnaF]cial lÉabslity of the cohipany is presented as a liability ill tlie balan¢c sli¢¢l. Tli¢ ¢orrespoi)ding dividei)ds relating lo tlie liabilily coiMpon¢iJt are cliarged as ali interest expense in tlJe profit and loss a¢¢oiiiJt. Al thc ¢iid of cach i'epoi'lihg pei'iod financial iijstriii?)cnis nicasiircd at fair value are Js$¢$s¢d fo¥ obj¢clive eYidei)ce of ii)IpairDieiit. -I'lic itiipairiiieThl loss is recognised iii tlie profit atid loss accoiint. 2 Inconie fi'oni doMAtloihs and legacfies Unresti'leted fuiids General Re5trlcled funds Total funds Donations and legacies,. Donatioiis froi)i individuals Grants, incliiding capital grants. 115 500 2,071 2,571 Total for 2025 615 2,071 2,686 Total fot. 2024 1,597 1,597 3 Inconie fi'oni cliArltAble a¢tlvAtles Uni'esti'lcted fuiids GenerAI Total 2025 Hall lels 3,989 3,989 UJire5ti'icted funds Gcnea'ul Totxl 2024 Hall l¢¢s 6,128 6.128 4 Iiicoille froiih otliei. ti'a(Ilng aetii'ities Uiiresti'lcted fund5 Geiieril Total funds Totgl foi. 202S Total foi. 2024 1,063 1,063 Pagc 9
Anerum Public Hall Notos to the FlnanelAI Statements foi. the Year Ended 30 September 2025 5 Attalysis of goYernAn¢e ond suppoi't cost5 Chai'ltable &etlviiles exi)endlture Uni'e5ti'icted fuiid$ Gener81 Total 2025 Bisis of Jllo¢Atioii Liglit, heÉLt and poiver IIisuTance Repairs ai)d i)iainteiiance Trade siibs¢riptions D¢pre¢iation Sundry expenses Teleplione Advertising 1,079 867 1,682 180 368 34 630 100 ,079 867 1,682 180 368 34 630 loo 4,940 4,940 UiiYesti'l¢ted funds Geiiei'al Total 21Y24 Basis of allo¢atlon Liglil, heal and poiv Iiisuraiice R¢pairs Aiid Inaintenaiice Trade sub50ripiions DepiEciatioii Siiiidry expettses T¢l¢plioii¢ AdY¢rlising Bad debts 4,031 842 3,987 162 168 4,031 842 3,987 162 168 10 497 335 5,776 io 497 335 5,776 15,808 15,808 B&51$ of AllocAlion Referellee Metliod of Alloeatlon direct costs Gos'ei'n21lCe Costs Uiii'estrl¢ted fud$ GcneYaI funds Indepeiideiil cxaii)iiier fees Exaii)illAtion of t]ie fiiian¢ial statei)ients 376 376 Total for 2025 376 376 Total for 2024 373 373 Page 10
Ancruni Publlc Hall Notes to the Finanei81 Statemeiits for the Year Ended 30 Septeinber 2025 6 Iiidependent exaininer's i'tmuneratLOiI 2025 2024 Ekalliinatioii of tlie financial slateniet)ts 376 373 7 Taiation Tli¢ ¢liarRty is a irgisiered charity and is therefore exeinpt froin taxatioii. 8 Taii£lble fixed Assets Lan(1 and bulldings Fui'nlture aiid e4uiiimenl TotAI Cost At l Octob¢r 2024 120,OIJO 11,712 131,712 At 30 S¢pt¢nibcr 2025 120,000 11,712 131,712 Depi'eelatlon At l O¢tobeT 2024 Cliai'g¢ for tli¢ year 8,108 368 8,108 368 At 30 S¢pt¢n)bu' 2025 8,476 8,476 Net book value At 30 Septeniber 2025 120,000 3,236 12J,236 At 30 S¢pi¢nib¢r 2024 120,000 3,604 123,604 9 Debtoi's 2025 2024 Pr¢pBynients 168 168 10 Cash and casli equli'aleNIs 2025 2024 Casli at bAt)k 19,623 17,896 11 Ci'editoys: aiiiounts fauing due With1 oiie vear 2025 2024 Accrual% 537 537 Page 11
Ancyuni Pllbllc Hall Notes to tlie Fiiianclal Statements foi. the Yeai. Elided 30 September 2025 12 Funds Balance at 30 Septellibei. 2025 B418nce at I October 2024 Incoinlng resoui'ees Resources expended Umresti'ieted funds Geiieyul General fiind 22,131 4,604 15,316} 21,419 Resli'ieted fund5 Big Lottcry FL]iid Roxburgh Fcdcialioii of Village Halls Futid 119,000 119.000 2,071 Total restrlcted funds 119,000 2,071 121.071 TotAI funds 141,131 142,490 Balaiice At 30 Septeitibei. 2024 BalAn¢e 4t I O¢tober 2023 InconiTng 'esoui'ces Resources expeiided Tiynsfei's Urtresti'ieted funds Geiierftl General filnd 27,056 8,788 (16,181) 2,468 22,131 RestrA¢ted Lloyds TSB Fund Capital expeRdittire fund Aivards for All Fund Big Lottery Fuiid 823 1.282 363 119,000 (823) (1,282) 1363> 119,000 Total i'e5ti'icted fiinds 121.468 (2,4681 119,000 Total funds 148,524 8,788 {16.1811 141,131 Tl)e specific piirp05es foi. udii¢li tliE fviids br¢ lo b¢ appl¥¢d aro as follows.. Lloyds TSB fild balaiicc of graiit fiiiiding for Iiall iefuTbislinieiil - lo be used for i)1n[ellaee of hall. Capfttal cApelldittir¢ fviid - grant fiinds for future capital iten]s. Aivards for All - balaiice of graiit filiiding for hall refiirbislim¢nt. Big Lottery Fund initial giat)t fiinding lo exlettd Ili¢ hall aiid f2¢iliii¢s. This fiind is repre5eiited by tjie property listed 11$ 4? ftx¢d as5¢1. Roxbiirgli Fcderation of Village Halls Fiiiid - furtdiiig for r¢furbishinent of nieeting rooi)1s. Page 12
Ancruni Pllblie Hall Notes to the Financial Statemeiit5 for tlie Year Ended 30 September 2025 13 Anttlysis of Met hssets betii'een fund$ Uiii-esti'icted fuiids Cieiiersl Total fujkds at 30 Septembey 2025 Resti'leted fullds Tai)gible fjxed assets Cuireiii asaeis 4,236 17.183 119,000 2.071 123,236 19,254 Total nct ass¢ts 21,419 121,071 142,490 Uni'esti'icted funds General Total fuiids at 30 Sept¢inber 2024 Restricted funds Taiigible fixcd a55ets Current assets Current liabilities 4,604 18,064 537 19.000 123,604 18,064 (537) Total net assets 22,131 119,000 141,131 14 Related pai'ty tl'AnsAetlons Tliere ivere iio rclaled parly Ir3nsactioiis in tlic ycar. Page 13