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 fundra￿l￿g 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 Ur￿er 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 cOm￿Y with Regulation g of the
2006 Regulations
have not been mel, or
to Wh￿h. 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
br￿ght 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