Scottish Charity No SC037188
Priesthill Community Hall
Financial Statements Year Ended 31 December 2025
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Priesthill Community Hall Contents of the Financial Statements for the year ended 31 December 2025
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|Contents|
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|Information|1|
|Committee|Members’|Report|2-3|
|Independent|Examiner’s|Report|to|Committee Members|+|
|Receipts|and|Payments|Account|5|
|Statement|of Balances|6|
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Priesthill Community Hall
Information
Committee Members
Douglas MacLaren (Chairperson) Ian Anderson (Treasurer) Margaret Thomas Val McInnes Irene Gemmell Irene Scott Victoria Knight
Address
100 Priesthill Road Glasgow G53 6QL
Independent Examiner
William Vernall CA Azets Audit Services Titanium 1 Kings Inch Place Glasgow PA4 8WF
Bankers
Bank of Scotland 112 Main Street Barrhead Glasgow G78 IRD
Scottish Charity No.
SC037188
Page 1
Priesthill Community Hall Committee Members’ Report for the year ended 31 December 2025
The Committee Members are pleased to present their report together with the financial statements of the Community Hall Association for the year ended 31 December 2025.
Governing Document
The Priesthill Community Hall Association is governed by its Constitution. On 30 January 2006, the Association became a registered Scottish Charity — No. SC037188.
Objectives
The objects of the Association are to promote the benefit of the inhabitants of Priesthill and its environs without distinction of sex, sexuality, political, religious or other opinions by associating the local statutory authorities, voluntary organisations and inhabitants in a common effort to advance education and to provide facilities, or assist in the provision of facilities, in the interest of social welfare for recreation and other leisure-time occupation so that their conditions of life may be improved.
Administrative Structure
The members of the Management Committee are vested with the management of the Association and are responsible for the administrative affairs thereof.
Review of Activities
In the year under review, the Association continued to support the community through the provision of facilities for events in line with its above objectives and in accordance with its Constitution.
Financial Review
The Receipts and Payments Account on page5 reflects income for the year amounting to £53,334 (2024 - £27,478) and expenses incurred in the year totalling £52,682 (2024 - £27,956), thus giving an excess of receipts over payments of £652 (2024 - £478 payments over receipts).
Committee Members
The Committee Members (also the charity trustees) who served during the year and to the date of this report were as follows-
Douglas MacLaren (Chairperson) Val McInnes Ian Anderson (Treasurer) Irene Scott Margaret Thomas Irene Gemmell Victoria Knight
Reserves Policy
The level of reserves held is shown in the Statement of Balances on page 6. The Committee is satisfied with the level of reserves held, particularly taking into account the need to ensure sufficient funds are available to allow flexibility in responding to the day to day needs of the charity.
Page 2
Priesthill Community Hall Committee Members’ Report (Continued) for the year ended 31 December 2025
Statement on Risk
The Committee has examined the major risks which the Association faces and has established appropriate systems to mitigate those risks.
Plans for the Future
As part of the ongoing monitoring of income and expenses the committee agreed to a rental increase from 1st January 2026 of 10%. This will enable us to cover future increases in gas, electricity and caretaker wages in addition to our obligations to the Landlord, the Church.
In June 2025, the name of the Landlord changed from St. Christopher's Priesthill and Nitshill Parish Church to Hillington Park and Priesthill Trinity Church of Scotland following a Union of the two congregations.
The let to NHS Greater Glasgow and Clyde for use as a vaccination centre has proved very successful. They are committed for a further year until 30th September 2026, at least, generating projected income in excess of £36,000 in the calendar year 2026. This income stream will allow the halls to reimburse the Landlord in full.
On behalf of the Committee Members:
D MacLaren Chairperson
Dated: Zo 3/26
Page 3
a
Priesthill Community Hall
Independent Examiner’s Report to the Committee Members for the year ended 3] December 2025
I report on the accounts of the charity for the year ended 31 December 2025, which are set out on pages 5 and 6.
Respective responsibilities of Committee Members and Examiner
The committee members 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. The committee members consider that the audit requirement of Regulation 10(1) (d) 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 Independent Examiner’s Statement
My examination is 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 seeks explanations from the committee members 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 the course of my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in any material respect the requirements:-
-
e to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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e to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts regulations
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
i) Uiawm Vena
William Vernall BA CA Azets Audit Services Titanium 1 Kings Inch Place Glasgow PA4 8WF
Dated: 2$/3/ZG
Page 4
Priesthill Community Hall
Receipts & Payments Account for the year ended 31 December 2025
| 2025 | 2024 | |
|---|---|---|
| £ £ |
£ £ |
|
| Receipts | ||
| Hairdresser | 6,020 | 6,000 |
| CreditUnion | 4,000 | 4,000 |
| Dance School | 7,740 | 7,740 |
| AlcoholicsAnonymous | 865 | 805 |
| OldPeople'sWelfare | 675 | 585 |
| Rainbow Club | 615 | 568 |
| Single Lets | 1,865 | 1,725 |
| TOADS | 900 | 1,120 |
| Brownies/Guides | 1,200 | 1,200 |
| Pniesthill andNitshill Church | - | 96 |
| SWGlasgowFoodBank | 1,000 | 720 |
| LunchClub | 1,472 | 1,504 |
| Polling Station | - | 1,418 |
| NHS (Vaccination) | 26,842 | - |
| Donation | 140 | - |
| Total receipts | 53,334 | 27,478 |
| Payments | ||
| Heat& Light | 6,259 | 2,868 |
| IndependentExamuner’s Fees | 510 | 432 |
| SundryExpenses | 138 | 121 |
| Caretaker | 23,064 | 19,484 |
| Assistant caretakers | 1,440 | 710 |
| Insurance | 1,532 | 720 |
| Telephone | 925 | 300 |
| Cleaning Hall&Washroom | 1,393 | 1,760 |
| WashroomEquipmentRental | 408 | 500 |
| Bin Collections | 703 | 580 |
| PeppercomRent | 1 | 1 |
| FabricFund | 14,443 | 480 |
| BankCharges | 6 | - |
| Cleaner -CommunityHall | 1,861 | - |
| Totalpayments | 52,682 | 27,956 |
| Excess of(payments over receipts)/receipts | a | a |
| overpayments | ___‘652 | (478) |
| Allfundsareunrestricted |
Page 5
Priesthill Community Hall
Statement of Balances for the year ended 31 December 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Bank and Cash Balances | ||
| Balance brought forward | 2,127 | 2,604 |
| Excess of(payments over | ||
| receipts)/receipts overpayments | 652 | (477) |
| Balances at 31 December 2025 | 2,779 | 2,127 |
| Fund balances | ||
| Atbeginningofyear | 2,127 | 2,604 |
| Atendofyear | 2,779 | 2,127 |
All funds are unrestricted.
Liabilities
Independent Examiner's fees for the current period, £540 (including VAT).
There were no contingent liabilities.
Committee members' Remuneration and Expenses
The Committee Members received neither remuneration for tasks performed nor reimbursements for expenses incurred travelling to and from organisational meetings in the year (2024- nil).
Basis of Accounting
The financial statements have been prepared on the receipts and payments basis.
On behalf of the Management Committee
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Tan Anderson Douglas MacLaren P
Treasurer Chairperson
Date) 20 [3/26
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