Coinpany r¢gistiaiiott llumber SC26r)686
Cliariry registration iiiin)ber SC035485
Ancium Public Hall
(A coimpany litiiilcd by giiaranteel
Anili￿1 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 anni￿1 report tog¢ilicr ivitli tlie fiiiancial
stat¢l￿entS 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 C￿M￿lI}i)ity and to n)aiiilain tlie liall for fiithre use.
USÉ of b￿li4￿1e£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 niaintenai￿e 112s been carried oiil tliioiigliout 2025 to eiisure tlie l)all rel￿Al￿S in good ¢oiidition. Works in
iiicctsiig rnaiii W￿11 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 eX￿rIOr 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 doc11￿le¥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￿&￿¢1￿1] 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 col￿paNY 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 Investi￿ent
(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 acci1￿1& 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 Re￿lIation- or
2. Ilie RCCOlUlts do iiot accord ivitl) tIJo8e rccord5 and comiply with the accouiilÉiig re￿I￿rel]IC￿lS 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 o￿l¢r tlian any
reqLl&ren￿nt 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)ovei￿Cl1I 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 b1.0￿ght forward
27,056
121.468
148,524
Total fiiiids carricd rory￿rd
12
22,lJl
119,000
141,131
All of tlie cliarily's activities dertipc Ironi Cotitiiiiiiiig opeTatioiis diiriiig tl)e above hyo periods.
The filt￿S 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
FI￿ed 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
To1￿1 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 Sn￿7]
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 slate1￿entS 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 u￿tIl 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 J￿a￿li( 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$toiii¢rs for Jll¢r¢liaiidis¢ sold or servi¢es p¢rforiii¢d iii lh¢ oidinary ¢ours¢ of biisiness.
ar¢ r¢cogllis¢d iiiilially at Ili¢ Iransaction pri¢¢. Tl)¢y arc subscqu¢iitly ni¢asiiird ai al￿OrtiSt￿ ¢osl ijsing the effective
int¢i'¢st niciliod, 1¢5S pi'ovision foi. in)pairiii¢nt. A provisioii for Ilie TrinpairJ?i¢iit of is ¢5tablisli¢d ivli¢Ji tIi¢K 15 obj¢¢liYe
evideiice that tlie will i)ot be able to collect all amoiints due accoTdiiig to tlie origitial teiuis of the reccivablcs.
CAsli and easli eqvivalent5
Casli and casli eqiiivalei11s eoinprise easli oil Iiaiid aiid call deposils, ttnd other slioit-term Iiigbly liquid itjvestnienls that
are rt2dily coiivertible to a kilo1￿ ainoiiiit of eagh ait subject to ÉLII iiisigiiifieaiit risk of cliatjge IN value.
Boi'rowliigs
Interesl-beaTing borrowings ar¢ inittally recorded at fair value, iiet of traiisaction costs. Inlerest-beariiig borroiviJig5 are
siibseqiienily carricd at ajiiorlistd cost, willi tlJ¢ diff¢retic¢ b¢tivc¢ii tlie procecds, net of transaction costs, aiid tlie
ai)ioiini dil¢ on r¢dciiiplioii bciiig r¢cogJiis¢d 12S a cliargc to ilie StAl¢iii¢tit of Finaticial ACt￿vItI¢$ ovei. the period of tlie
relevant borroiviJ)g.
Iiitcrcst expense is recogiiised 011 Ilie basis of tlie effective iiiterest iiietliod and is i11cli￿ed 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, fil￿ncIal liabilities or eqiiity i1)sti￿lI]entS. An equity instru1￿¢￿1 is a￿Y ¢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
fu￿d$
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 fil￿d balaiicc of graiit fiiiiding for Iiall iefuTbislinieiil - lo be used for i)￿1n[ella￿ee 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