Greenlaw War Memorial Hall (SCIO) Scottish Charlty Number SC042903 Year Endod 31st August 2024 Annual Rèport and Financial Statements
Greenlaw War Memorlal Hall ISCIOI Scottish Charity Number SC042903 Year Ended 31st August 2024 Contents Page Trustees, report Independent examiner's report Statement of receipts and payments Statement of balances Notes to Ihe financial statements
Greenlaw War MemorSal Hall ISCIO) Scottlsh Charlty Numb8r SC042903 Year Ended 31st August 2024 Trustees. Annual Report The trustees present their annu81 report and financial statements for Ihe year ended 3151 August 2024. Rèference and Admlnl$trative Infomiation Trustees Contact addross 32 Church Hill Greenlaw Berwi¢kshtfe TD106YG Independent examlner Structurg, GovemanGe and Management Constitutlon Tkt charity is a Scottish Charitable Incorporated Organlsation la SCIOI. The charity we$ awarded charitable status on 30th January 2012. 11 is governed by ils conslilulion and Iruslees are appoinled in accordance wilh the Conslllution. ObJgGtlvg6 and Activitieg Charltabl• purposes The purposes of the charily are.. To provide facilities. and a5SlSt In the provision of aclivilies, in the interest of social welfare for recreation and other leisure Ilm6 occupation so that the condition5 01 lrfe for local residenls and visitors may be improved, and.. To advance citizenship and commi4nily development by promotirsg social inleraclion and ¢ommunity cohesion within th& village and ils immediate surround8. Achievements and Performance The trustees are disappoined lo be £1,225 overspent. Ragbag hav¢ reduced their payment per lonne which has reduced the income Iroffl them, rising energy costs and telephone bi115 have also contributed to Ihis. Hall hires ¢onlinue lo generate income and the committee are k>Dking at ways lo reduce risirHJ running costs and ID promote hall usage. Page 1
Gr•gnlaw War Memortal Hall ISCIO) Scottish Charity Number SC042903 Year Ended 31st August 2024 Tw8teos' Annual Rèport continugd ..... A¢hlovements and Perfomiance contlnugd There was an unexpeded replacement cloth t?1 had lo be purchaseil for the snooker table. This had been due lo acadenlal damage. In addition lo Ihis two pfanngd fundralg activilies had lo be ¢ancelled due to unforseen circumsian¢es. The 50up club continued lo operale during the period. Rlsk managèmènt The Iruslee5 have assessed the major risks lo which the charity is exposed, in particular those related to Ihe operation¥ and finance of the charity are salisfied Ihal systems are in place to mrtigale exposure to the risks. Procedure5 are in place lo cornply with health and safely of staff, volunleers and visitors a5 this 1$ felt lo be a significant risk area. Flnanclal rèvlew Durlng the year funds lotalling £4,806 have been generated ¢)n the general fund through fundralsing activib'es, donalions, hall hires and income from solar panels. General running costs and expenses on the general fund lolalled £6.D31 in the ycar leaving a defi¢il al the year end of £1,225. Reserves policy The b818nc& on th8 unreslricled g8n6ral fund reserve at 31 st Augijsl 2024 was £11,112. With hall hires remaining popular and continuing opporlunilies lo promote the venue, the trustees consid&r this b81gn* to b8 appropriate lo allow them lo meet their charitable objectives in the lulure. The trustees declare that they have approved the tfuslees, report above. Signed on behatf of Ihe Charity's Trustees Dale ZlsèMAg 2025 Page 2
Greenl8w War Memori#l Hall (SCIO) Scottl$h Charlty Numbor SC042903 Year Ended 315t August 2024 Independent Examintrfs Report I report on the financol slalements of the ¢harity for the year ended 31st August 2024, which are set out on pages 410 8. Resp8ctiV8 re5ponsSbllftles of Trusta¢s and Examinor The chariws Iruslees are respon51ble for the preparation of the accounls in accordance wilh the terms of the Charities and Truslee Investment {Scolland) Act 20051.lhe 2005 Act") and the Charities Accounts (Scollandl Regulations 2006 {as amended) {'Ihe 2006 Regulalion5"). The charllls Irusièes consider Ihat the audit requirement of Regulation 1011 Ild) of the 2006 Regulations does IK)18pply. 11 is my responsibility to examine the accounts as reqLtlred Urer seclion144}111(c} of the 2005 Act and to Slate whelher particular matter5 have ome to my allenlion. Basls of Indopendent Examiner's Stat?mont My examination is carried out in accordance wlh Regulation 11 of the 2006 Regulations. An examination includes a VIeW of the accounting reGords kept by the charity and a comparison of the accounts presented wilh those records. 11 also indudes consideration of any unusual items or (Jisclosures in the a¢¢ounls and seeks explan21ions from the Iruslees concerning any such mallers. The procedures undertaken do nol provide all the evidence that would be required in an audit and. consequenUy, I do not expte55 an audit opinion on the accounts. Indep8ndont Exam5ner's Stalement IN the course of my exarllinalion, no matter has come tD my attention.. - whioh gives me reason8ble Gau5e lo believe Ihat, in any material respect, th8 rèquirements'.- to keep accounting records in accordan w¢th section 4411){al of It* 2005 Act and Regulation 4 of the 2006 Reoul81ions, and to prepare accounts which accord wth the 8¢counling records and cOmY with Regulation g of the 2006 Regulations have not been mel, or to Whh. in my opiniotTr, attention should be drawn in order lo enable a proper understanding of the Dale.. 21st 2025 Page 3
Greenlaw War Memor5al Hall {SCIO) S¢ottish Charity Number SC042903 Year Ended 31st August 2024 Statpmgnt of Rec¢ipts and Paymenls Unrestricted General Fund Desi 2024 2023 Fund 1 Fund 2 Total Total Note Recelpts Donations Grants Receipts from fundraising aclivitles Investment income Receipts from other charitable activities 105 105 700 1,757 1,757 2,007 2,944 3.735 Totsl re¢eipt$ 4,806 6,442 Payments Expenses for fundraising aclfvilies Payments relating directly lo charitable activities Governance costs 1.175 1,175 1,263 10 11 4,856 4.856 5,373 50 Total payrnents 6,031 6,031 6,686 Net receipts l (payments) 11.225) {1.225} 12441 Transfers between fund5 Surplus I Ideficitl for ygar (1.225) {1,225} 1244) Total funds brought forward 12,337 12,337 12,581 Total funds Garrled forward 11,112 11,112 12,337 Page 4
Greenlaw War Memorial Hall ISCIO) Scottish Charity Numbèr SC042903 Statoment of Balances As at 31st August 2024 Unrestricted LLed na 2024 023 General Fund Fund 1 Fund 2 Total Tot81 Bank & De oslt Balanc Bank and deposit balanGe5 brght lorwaid 12.337 12,337 12,581 Movement in year: Excess of Receipts over Payrnenls for the year <1.225} 11.225} 1244) Bank and deposit balance5 carried forward 11,112 11,112 12,337 Liabilltl•s Nolhiro rKJted The Accoun1$ wero approved by the Iruslees on 215+ M94J 202S and signed on their behaw by.. Page 5
Greenlaw War Memorial Hall {SCIOI Scottlsh Charlty Number SC042903 Year Ended 31st August 2024 Notgs to the financial statèmènts Accounting policies Basis of accounting These accounts have been prepared on the receipts and payments basis in accordance wlth the Charities and Trustee Investment {Scotland) A¢1 2005 and the Charities Accounts (Scolland) Regulations 2006 (as 8mended}. Nature and purpose offunds Unrestricted funds Unreslricled funds are those that may be used al the discretion of the trustees in furtherartce of the objectives of the charity. The trustees maintain an unrestricted general fund foT the day-l04ay running of the charity. Designated funds There are currently no funds that have been designated for specific purposes. Related party transactions No remuneration was paid lo Iruslees during the year. During the year no trustees received re- imbursemenl of expenses in¢urred (2023 - Nil). Donations received Unr¢stricted GenÈral Fund Designated Total Total Fund 1 Fund 2 2024 2023 Donalions 105 105 700 105 105 700 Grants re¢¢ived Unrestricted General Fund Designatod Total Total Fund 1 Fund 2 2024 2023 Grant received Page 6
Greenlaw War Memorial Hall ISCIO} Scottish Charity Number SC042903 Year Ended 31st August 2024 Notes to the flnan¢ial statements continuod Recelpts from fundraising a¢tlvltles Unre$trict6d General Fund Deslgnateil Total Total Fund 1 Fund 2 2024 2023 100 Club Disco I social night Rag bag collections Bingo 1,050 125 102 480 1,050 125 102 480 1.351 353 143 160 1,757 1,757 2,007 Investment income Unrestrlcted General Fund Designated Total Total Fund 1 Fund 2 2024 2023 Bank interest received Rgcglpts from other charitable activitiè$ Unrestrlcted Gpneral Fund Deswnatod Total Total Fund 1 Fund 2 2024 2023 Hire ol hall Income from Solar Panels Miscellaneous 2,289 639 16 2,289 639 16 2,391 1,182 162 2.944 2,944 3,735 Page 7
Greenlaw War Memorlal Hall {SCIO) S¢otti$h Charity Numbèr SC042903 Ygar Ended 31st August 2024 Notes to the finanGlal statements continued . Expenses for fundraising activities UnrestrScted General Fund Deslgnated Totsl Total Fund 1 Fund 2 2024 2023 Fundraising costs 1,175 1.175 1.263 1,175 1,175 1,263 10. Payments relatlng directly to charitable actlvltles Unrestricted General Fund Designated Total Total Fund 1 Fund 2 2024 2023 Electricity Insurance Telephone Membership fees Printing, postage and stationery Repairs and maintenance Licences MiscellaneoLts 1,973 977 993 10 12 702 101 1,973 977 993 10 12 702 101 88 1,895 961 791 10 51 979 488 198 4,856 4,856 5.373 11 Govemance costs Unr¢$tricted General Fund Designated Total Total Fund 1 Fund 2 2024 2023 Independent examination fee 50 50 Page 8