2025-03-31-accounts

TRUSTEES’ REPORT FOR AGM 22/10/2025

The year 2024 – 2025 has been a challenging one for Hayfield Community Centre, both financially and in having to say goodbye to 3 long-serving workers for the Centre. Nevertheless the core aim of the Centre Management, to promote educational and social facilities and activities for the benefit of the Hayfield community and all those accessing Hayfield Community Centre, has been maintained as best we could in trying circumstances.

The financial situation, with a large deficit the previous year, was a matter of concern addressed by the Management Committee at the beginning of their year in office and revisited throughout the year. The largest single source of income comes from Hall lets, by organisations, groups, and families using it primarily for children’s birthday parties, although much of this income is swallowed up by the employment costs of the two paid posts – Office Administrator and Caretaker/Cleaner. Funding for our third post, that of Community Gardener, currently from a grant source, will cease at the end of this year. We await the results of several grant applications and are grateful for the increase in funding from Fife Council by just over £2000, and to the Cooperative Community Fund for the first £500 of a grant, with another £500 due this autumn. This enabled the expansion of the Café into Afternoon Teas on a Friday afternoon.

Plans made for more publicity, application for further external grants and fundraising were a partial success and the deficit has been significantly reduced but remains the priority issue for the new Committee to address. With reserves depleting fast, the Community Centre needs to stabilise its financial situation to continue to serve its community – an issue many charities are facing just now.

Hayfield has benefited from the efforts and hard work of many volunteers over the years to the present day and it was sad to say goodbye to some long-serving members this past year.

., who passed away at the end of March this year, had served on the Management Committee since at least 2013 and was Chair of the Committee since 2018. A fair and experienced Chair, she loved the Centre where she had been involved for 40 years or so. She had been leader of the Coop Women’s Guild in Hayfield for years, attending national conferences in its heyday, before the organisation folded a few years ago. She led the OAP group meeting here too. She was a hands-on leader, especially enjoying cooking in the Hall kitchen as a leading member of the café team. Indeed she was serving in the kitchen two weeks before she died and had to be encouraged to take off her pinny and go home! She is sadly missed by many. . did not want to resign the Chair when she knew how ill she was because the Centre meant so much to her and it is fitting she completed her year of office in that role. The faithful support of the Vice-Chair that enabled her to do that.

Another long-standing worker who dedicated hours and years of voluntary service to Hayfield Community Centre and also leaves a gap hard to fill, is ., who retired at the AGM from his post as Treasurer due to failing health. His steady hand on the financial tiller and his support of the previousTreasurer at a critical point in the Centre’s history was instrumental in guiding the Centre management to build up reserves for many years. He too was a hands-on Treasurer, always interested in how his organisations were getting on, dropping in not just to pore over the figures but to have a cup of coffee, a blether and a joke, even to cut the grass here! In earlier years he and his neighbour had won the Council award for best-kept garden several years in a row. . knew his stuff in finance, having worked for the Council in the Town House 50 years ago – and being a keen runner then, he used to run there from his Glenrothes home in the morning before work sometimes! However, the introduction of computers combined with failing health loosened his grip on his

subject to the point where he has now retired from the job he loved so much and gave so much to in the past.

Lastly, the Committee thanks , for his quiet, cheerful, dependable service in the post of Caretaker/Cleaner, augmented by his hours of voluntary work for the Community Centre. . may not have served for so long as the previous two people but he has given sterling reliable service, always willing to go the extra mile. Ill health unfortunately forced his retirement too and left another gap in the Centre.

Despite these losses, the Committee and Centre have kept going this summer and the Committee added two new trustees to their number. We welcomed a couple of new volunteers too. As the Chair reminded the Committee recently, it is always good to have new younger people volunteering to help, to freshen ideas and carry on the work.

There have also been some successes this year: the Café , which has provided as intended, a place where people can reduce their sense of social isolation, meet up to share laughter, friendship, and a kindly word to counter anxiety and stress. The food is good too!

Also serving the community are the Tuesday Lunch Club for those with additional support needs, and their carers, providing a meeting place full of colour and vibrancy.; our Parent & Toddler Group also volunteer-led, for babies and pre-school children with their family carers, a noisy, happy group; the Church of Christ who have a Youth Group in the Centre and whose American visitors earlier on repainted our fences free of charge. We have a grant application in for the Centre to become a Warm Space before and around these community groups but accessible to all.

The garden continues always to be an accessible space for all - to sit in in good weather, to grow vegetables free of charge, for children to play in safely – but all with respect for our gardener’s work. This is a great asset for the community.

There is a lot on offer here for the community so we ask our membership to support the new Committee in taking the Centre forward next year.

October 2025

HAYFIELD COMMUNITY CENTRE MANAGEMENT	HAYFIELD COMMUNITY CENTRE MANAGEMENT
REGISTERED CHARITY NUMBER SC041255
INCOME AND EXPENDITURE ACCOUNT
1 April 2024 - 31 March 2025
	2023/2024	2024/2025
INCOME	Totals	Totals
Fife Council - Annual recurring grant	£2,464.00	464.00 £4,700.00
g Other Grants Hall Lets	£0.00 £12,831.50	£0.00 £500.00 831.50 £14,079.19
Donations	£533.12	£533.12 £578.05
CommunityEvents	£73.80	£73.80 £30.50
Cate	£3,529.33	529.33 £5,520.76
Fund Raising		£0.00
g Government Funding		£0.00
g Miscellaneous		£108.03
VAT on lets		£1,717.17
Transferof funds from Project_ale_		£190.00
Total Income	19,431.75	431.75 27,423.70
EXPENDITURE	Totals	Totals
EmployeeCosts	£14,860.16	860.16 £14,282.85
oy Returned let deposits	£0.00	£0.00 £2430.00
Rent	£339.56	£339.56 £339.56
Fuel and Power	£4,393.65	393.65 £5,018.96
Training	0	0 £292.48
g Maintenance	£6,447.01	447.01 £1,195.82
Equipment	£204.27	£204.27 £1,773.53
Kitchen/CleaningMaterials	£841.65	£841.65 £584.65
g Administration	£20.36	£20.36 £601.13
Events	£70.00	£70.00 £160.99
Telephone/Broad band	£401.57	£401.57 £467.84
Transport Cate@ Hayfield	£146.50	£146.50 £306.00
Cate@ Hayfield Miscellaneous	£3,457.59 £292.55	£3,457.59 £2,978.54 £292.55 £51.23'
Independent Examiner	£0.00	£0.00 £0.00
VATpaid on Purchases		£907.34
VATpaid to HMRC Customs and Excise		£2,323.52
Restricted fund forgarden	£1,553.37	553.37 £1,864.84
Total Expenditure	33,028.24	028.24 35,579.28
Net Income	-13,596.49	-8,155.58
Add funds at Startof Year	£36,420.55	420.55 £22,824.06
Funds at End of Year	**22,824.06" **	" 14,668.48
Represented by:
y Cash at Bank-Current_Ale_31st March	£19,384.67	384.67 £13,093.48
Cash at Bank-Project_Ale_31 st March	£3,629.16	629.16 £1,574.32
CEFCO	£0.68	£0.68 £0.68
Cash in hand VATpaid toHMRC Customs and Excise	£0.00 -£190.45	£0.00 £0.00 -£190.45
	22,824.06	824.06 14,668.48

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ADDITIONAL NOTES TO THE ACCOUNTS

HAYFIELD COMMUNITY CENTRE MANAGEMENT (SC041255)

1. The Receipts and Payments Accounts for 2024-5 were begun by the Treasurer who suffered from failing health which resulted in his resignation at the AGM on 22nd October 2025. His health did not allow him to complete the Accounts and after consultation with OSCR this was done by other trustees, approved by the Independent Examiner, approved by the Committee and signed on their behalf by the Secretary and presented to the AGM and approved, all in their present format.

2. The Committee is aware that this format is a mixed presentation of the former Treasurer’s template and that recommended by OSCR. It is our stated intention to move towards the latter in this year’s accounts and we have sought advice on how to do this from our new Independent Examiner who has a professional qualification in accounting.

3. Nevertheless all the information is presented as best we can in the difficult circumstances we find ourselves in and we trust this will be acceptable to OSCR if the format is found to be somewhat unorthodox.

4. In addition to use for charitable activities run by the Management Committee, the Centre Hall and Meeting room are let to other parties in line with our charitable aims. Non-profit organisations do not pay VAT but some others do and for clarity this total is entered in a separate line from the hall let income.

5. Included in the Hall Let figure however is a £30 deposit per one-off hire This deposit is returned after the event if the premises are left undamaged and reasonably tidy i.e. not requiring extra cost to the Centre.

6. Donations include:

7. a. £160 from a café donor who wishes to remain anonymous

8. b. £ 50 from another individual donor

9. c. £ 29.05 extra donated by café customers

10. d. £250 donated by the local Church of Christ for the Centre’s charitable work

11. e. £ 75 donated by the Royal British Legion

12. f. £ 14 donated by Kirkcaldy Old Kirk Trust towards costs of homemade soup

13. g. Total is £578.05

14. Buffet refreshments provided at a Langtoun Jazz Tea Dance by some of the Café Team of volunteers raised £30.50. Other sales of refreshments at Community Events e.g. the Family Fun Day were included in Café income.

15. The Community Café is primarily aimed at reducing social isolation in the community and improving mental health by providing a warm welcoming place for people to meet together over a low-cost meal, freshly cooked in the Centre one day a week. It is not a fundraising operation as it only charges £1 per course of a possible 3-course meal. It is popular with older people and families gathering regularly with friends.

16. Income under the heading of Miscellaneous comprises:

17. a. A refunded £45.88, paid in error twice.

18. b. A refunded £14.17 from NEST after an error in calculation

19. c. £47.98 received as a refund

20. 10.The Community Centre employs 3 part-time employees, all paid at the Real Living Wage. The Cleaner/Caretaker works 12 hours in a week, the Office Administrator works 8 hours a week and the Community Gardener works 4 hours a week. One employee makes a voluntary contribution to her pension at NEST from her wages.

21. 11.The training costs were for volunteer staff to undertake kitchen food safety certificates

22. 12.The equipment bill covered a new cooker and a new electric bain marie this year.

23. 13.The administration bill included costs for waste management services.

24. 14.Under the Miscellaneous heading are two items of expenditure: £40 for a thank you gift for the Caretaker/Cleaner, retiring through ill health and £11.23 for a bunch of flowers as a thank you gift to a lady clearing her kitchen as she left for a care home and donating the canned food and equipment to the Café.

25. 15.This is the total sum of payments made direct to HMRC for VAT in 2024/5. However it includes an overpayment by the Centre which is corrected by HMRC in the current financial year.

APPENDIX 3 OSCR Scottth Charity Resulator Independent examiner's report on the accounts V2 Réport to the Ch8rily name trusteeslmembers of Hayfield Community Centre manage￿Ent Registered charlty SC041255 number On the accounts of the I charity for the period I Period start date Month Period end date Month Day Year Day Yeai to 2024 31 2025 Set out on pages Iremembef to Jndude the pa9e numbers ol aadiuonai sheets) Respective The charity's trustees are responsible for the preparation of the accounts in accordance responsibilities of with the t8rms of the Charilies and Trustee Investmenl (Scotlandl 2005 Act and the trustees and examlner Charities Accounts (Scotland) Regulations 2006 (as amended). The charty tru5t88S consider that the audtt requirement of Regulab'on 10(1) (d) of the Accounts Regulations dc*s not apply. It is rny responsibilty to examine the accounts as required under section 44{1) {c) of the Act and to state whether particular matters have corne to my attention. Ba818 of Independent My examinatDn is carried out In accordance with Regulation 11 of the 2006 Accounts examin8r's statèm•nt Regulations. An examination Includes a review of the accounting records kept Dy the Charlty and a comparison of the accounts presented wlth those records. li also Includes consideration of any unusual items or dlsclosures In the accounts and seeks explanations from the trustees conceming any such matters. The procedures undertaken do nol piovide all the evidence thal would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts, Independent examlner's In the course of my examination. no matter has corne to my attention [other than that statement dlsclosed on the attacned page'i which gives me reasonable cause to believe that in any material respect the reqUIre￿EntS.. to keep accounting record5 in aGcordanGe with section 4411) (al of the 2005 Act and Regulation 4 cf the 2006 A¢xounls Regulations, and to prepare accounts which accord wth the aGcounting records and comply with Regulation 9 of the 2006 AcLounts Re9ulations have nct been met. or to which, in my opinion, attention should be drawn in order to enable a proper uncerstandin of the Signed": Name.. Relevant professlonal qualiflcatlonls) or body (if any). Address.. -Pleas& delete the words in the b￿Ckel$ rf they ao not apply. If Ihe words do appty. set those matters wh￿h have come lo your attention on Ihe following page. OSCR will 8e£2pt dÉgital or typed signatures