Oxton War Memorial Hall Unaudited Financial Statements Year ended 31st July 2025
Independent Examiner’s Report to the Members of Oxton War Memorial Hall
I report on the accounts of the charity for the year ended 31[st] July 2025 which are set out on pages 2 to 5.
Respective responsibilities of office bearers and examiner
The charity’s trustees 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 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 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 2006 Accounts Regulations. 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 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 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:
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to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
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to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Derek Napier FCCA
Napier Accountancy
30/2 Hardengreen Industrial Estate, Eskbank, EH22 3NX
Oxton War Memorial Hall
Income & Expenditure Account
Year ending 31 July 2025
| Oxton War Memorial Hall Income & Expenditure Account Year ending 31 July 2025 |
|||
|---|---|---|---|
| Notes Incoming Resources from Generated Funds Donations 1 Grants Interest Income Other income Other Incoming Resources TOTAL INCOMING RESOURCES Resources Expended Hall Improvements Accountancy Fees Bank Fees Hall Consumables Advertising & Marketing Insurance Miscellaneous Light, Power & Heating Repairs & Renewals TOTAL RESOURCES EXPENDED Net Income/(Expenditure) for the Year/Net Movement in Funds Fund Balances Brought Forward Fund Balances at 31st July 2025 |
Unrestricted Funds £ 2,050 5,803 10,327 |
Restricted Funds £ 341,342 |
Total 2025 |
| £ 2,050 341,342 5,803 10,327 0 |
|||
| 18,179 | 341,342 | 359,521 0 |
|
| 18,179 | 341,342 | 359,521 | |
| 290 13 3,517 436 1,209 138 4,208 680 |
341,342 | 341,342 290 13 3,517 436 1,209 138 4,208 680 0 |
|
| 10,490 7,689 |
341,342 0 |
351,832 7,689 |
|
| 2,555 | 0 | 2,555 | |
| 10,244 | 0 | 10,244 |
Page 2
Oxton War Memorial Hall Statement of Financial Activities (Income & Expense) 1st August 2024 to 31st July 2025
| Income Income Donations Grants Interest Income Other income Total Income Expenses Expenditure Hall Improvements Charity Running Costs Accountancy Fees Bank Fees Hall Consumables Advertising & Marketing Insurance Miscellaneous Light, Power & Heating Repairs & Renewals Total Expenses Net Resource Movement Transfers Between Funds Net Movement in Funds Total Funds Brought Forward Total Funds Carried Forward |
Total Grant Income ( R ) Incoming Funds ( U ) 2,050 2,050 341,342 341,342 5,803 5,803 10,327 10,327 |
|---|---|
| 359,521 341,342 18,179 341,342 341,342 290 290 13 13 3,517 3,517 436 436 1,209 1,209 138 138 4,208 4,208 680 680 |
|
| 351,832 341,342 10,490 7,689 0 7,689 0 |
|
| 7,689 0 7,689 |
|
| 2,554 0 2,555 10,243 0 10,244 |
Page 3
Oxton War Memorial Hall Balance Sheet
As at 31st July 2025
| Oxton War Memorial Hall Balance Sheet As at 31st July 2025 |
|
|---|---|
| Notes Fixed Assets Total Tangible Assets Current Assets Cash at Bank and in Hand Customer Accounts Receivable Creditors Creditors; Amounts Falling Due Within One Year 3 Net Current Assets Total Assets Less Current Liabilities CAPITAL ACCOUNT Balance at Beginning Income/(Expenditure) for the Year |
2025 £ 0 30,767 423 20,947 |
| 10,244 | |
| 10,244 | |
| 2,555 7,689 |
|
| 10,244 |
Page 4
Oxton War Memorial Hall Notes to the Accounts Year ending 31st July 2025
| 1 | Donations Oxton Community Development Oxton Flower Show Others |
Unrestricted Funds £ 800 990 260 |
Restricted Funds Total 2025 £ £ 800 990 260 |
|---|---|---|---|
| 2,050 | 0 2,050 |
2 Designated & Restricted Funds
The funds of the charity include the following designated and restricted funds which have been set aside for specific purposes:
| 3 | Hall improvements Creditors: Amounts Falling Due Within One year Deferred Income - Grants VAT |
Balance At 2024 £ 0 |
Incoming Resources £ 341,342 |
Resources Expended £ 341,342 |
Balance At 2025 £ 0 |
|
|---|---|---|---|---|---|---|
| 0 | 341,342 | 341,342 | 0 | |||
| 2025 20,958 -11 |
||||||
| 20,947 |
Deferred Income relates to grants received for Hall Improvements & Maintenance where the costs are incurred post year-end.
Page 5