BUTTERSTONE PUBLIC HALL COMMITTEE Registered Scottish charity number SC037074 TRUSTEES, ANNUAL REPORT AND FINANCIAL STATEMENTS for the year ended 31 December 2025 CONTENTS Page Report of the Trustees Independent Examinels Report Financial Statements Trustees (at the dale of thls report and during the year ended 31 D8cember 2025} Nigel Bruges Alpin MacGregor Dougie MacLean Magnus Linklater Principal address BayTree Cottag8 Butterstone Dunkeld Perthshire PH8 OHA BUThERSTONE PUBLIC HALL COMMITTEE REPORT OF THE TRUSTEES for tho year ended 31 December 2025 The Trustees present their rewrt with the financial statements of the charily for the year ended 31 December 2025. CONSTITUTION The charity is governed by a deed of Trust dated 12 December 1959. There shall be at least three Trustees, and Truslees shall be appointed by the Committee. The general management and control of the charity is vested in a committee of management consisting of not more than twelve members. The Trustees are autorllatically members of the Committee. The remaining memb8rs of the Committee shall be elected 8t each annual general meeting. The existing members shall retire annually bul may sland for re-election. The Comrniltee shall provide the Trustees with sufficient funds to meet all exp8nditure in connection with the Hall as the Trustees may be liable for. OBJECTIVES AND ACTIVITIES The Trustees are heritably vest in the Hall for the benefit of the inhabitants of and residents in the postal district of Butterstone. The Hall is dedicated and shall be held by the Trustees for the purpose of physical and mental tr8ining and recreation, and social, moral and intellectual development through the medium of reading and recreation rooms. library, lectures, classes, recreation or otherwise as may be found expedient of the inhabitants of the postal district of Butterslone in the county of Perth and its immediate vicinity, without distinclion of sex or of political, religious or olher opinion. ACHIEVEMENT AND PERFORMANCE The Hall continues to be used well with our annual Burns Night and Burns Song Concert happening in January and four well attended seasonal Bullerslone Gatherings throughout the year. The monthly Musical Mondays continue to go from strength to strength, and a monthly get together called Butterstone Blethers makes monthly use of the hall also. The Moore House Academy regularly rents the hall and the Art Club continues to meet and hold exhibition sales there. Others have used the hall for various meetings and Gelebrations. FINANCIAL REVIEW Receipts amounted to £6,112 compa￿d with £6.186 in the previoLJS yoar. Expenditure this year was £4,552 compared with £6,031 in the previous year. The net resull for the year was a surplus of £1.560 (2024 surplus of £1551. The closing bank balance was £6,934 compared with £5,374 the previous year. FUTURE PLANS Normal maintenance of the building and grounds will continue, and every effort will be made to encourage the use of the hall. There are sufficient funds to cover routine running costs for the foreseeable future. Fund raising continues to be important for maintaining and improving the fabric of the hall. TRUSTEE RENUMERATION AND EXPENSES The Trustees did not receive any r meration or expenses during the year. App vedb If by: the trustee 2026 and signed on their Dougie Trus ean BUTfERSTONE PUBLIC HALL COMMIThEE Independent examiner's roport to the Trustees of Butterstone Public Hall Committee I report on my examination of th8 financial statements of the charity for the year ended 31 December 2025. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the financial statements in accordan￿ with the terms of the Charities and Tnjstee Investment {Scolland) Act 2005 and the Charities A(xounts (Scotland) Regulations 2006. The Charity trustees consider th81 the audit requirement of Regulation 10(1 } (dl of the Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44{1) {cl of the Act and lo state whether particular matters have come lo my attention. Basls of independent examiner's statement My examination is carried OL+t in accordan￿ with Regulalion 11 of th8 Charities Accounts (Scolland) Regulations 2006. An Examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, artd seeks explanations from the 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 audil opinion on the view given by the financial statements. Independent examiner's statement In the course of my examination. no matter has come to my attention: which gives me reasonable cause to believe that in any material respect.. accounting records have not been kept in accordan￿ with Section 44{1) lal of the Charities and Trustee Investment {Scotlandl Act 2005 and Regulation 4 of the Charities Accounts (Scollalld) Regulations 2006 the financial statements do mt accord with those records the financial statements do not comply with the requirements of Regulalion 9 of The Charities Accounts (Scotland) Regulations 2006 lo which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts lo be reached. Name.. David M Gray MeTnber of the Institute of Chartered Accountants of Scouand Address: Dykeneuk, Butterstone, Dunkeld, Perthshire. PH8 OHA 2026 8urrERSTONE PUBLIC HALL COMMirrEE Financlal statements for the year ended 31 December 2025 ststement of Recelpts and Payments Unrestrlcted Funds Restricted Funds Total for Total for year to year to 3111212025 3111212024 Receipt5 Grants (Note 31 Donations Receipts from Charitable activities.. Hire of hall and events Car park 500 500 4434 275 5559 53 5559 53 1417 60 6112 6112 6186 Payments Cost of charitable activities Electricity Insurance Website 2438 744 19 450 194 2438 744 19 450 901 1638 777 19 Quiz night Maintenance Draught Proofrng Heatin8 and electrics 707 120 2110 1367 3845 707 4552 6031 Surplus (Deficit) for year 2267 -707 1560 155 Funds Recondliation Unrestr5cted Funds Rèstrirted Funds Total for Total for year to year to 3111212025 3111212024 Bank and cash èt l January 2025 Surplu5 IDeficitl lor year 4667 2267 707 -707 5374 1560 5219 155 Bank and cash at 31 Decembèr 2025 6934 6934 5374 The notes bek)w fom) an integral part of these accounts These financial statements were approved by the Trustees on 24.04 2026 Dougie MacLean Sam Brittain Trustee Treasurer BUThERSTONE PUBLIC HALL COMMITTEE Notes to the flnancial statements for the year ended 31 December 2025 l Basls of accounting These accounts have been prepared on a Receipts & Payments basis in accordance with the Charities and Trustee Investment Istotlandl Act 2005 and the Charities Accounts (Scotlandl Regulations 2006 la5 amended). 2 Nature and purpose of funds Unrestricted funds are those that may be used by the Trustees in furtherance of the objertives of the chaflty. Restrirted funds are those that may only be used for specific purposes. 3 Grants Received Unrestricted funds Restricted Funds Total for Total for year to 3111212024 year to 3V12/2025 SSE Renewables fund PKC Community fund £0 £0 £0 £4,184 £500 £0 £500 £250 Total £5 £0 £500 £4.434 The was an underspend of £707 from the Renewables fund obtained in 2024. SSE permit any surplus can be used for other purposes in thi5 case it was utilised for maintenance costs incurred in the current period as detailed in the above accounts.