Greenlaw War Momorlal Hall ISCIO> Scottish Charity Number SC042903 Year Ended 31st August 2025 Annual Report and Flnancial Statements
Greenlaw War Memorlal Hall ISCIO} Scottl$h Charlty Number SC042903 Y•ar Ended 31st Augusl 2025 Contgnt$ Page Tru$lees' report Independent examlnerfs report statement of receipts and payrnenls Slalemenl of balances Notes to the financlal 81alements
Greenlaw War Mamorlal Hall ISCIO} Scottlsh Charlty Number SC042903 Yoar Endod 31st Augu$t 2025 Tru$tee$' Annual Rèport Tho Iruslees present their annual report and financial slalemenls for the year ended 31 sl August 2025. Reference and Admlnl8tratlv• Infomiatlon Trustees Kym Campbell-whltton Kathryn Todd Stella Hume Contact address 32 Chur¢h Hill Greenlaw Berwickshire TD10 6YG Independent examlnor Isla Young. CA 27 Valley View Clovenfords Galashlels TD1 3NG structure. Goveman¢• and Management Constltutlon The charily is a Scolllsh Cha¥ilable Incorporated Organisalion la SCIOI. The charity was awarded charitable slalus on 30th January 2012. It is governed by ils conslilullon and Iwslees are appolnled In accordance wlth the Conslilution. Objoctivos and A¢tivltl•$ Charltablo purpos8S The purposes of (he ¢harily are.. To provide facilities, and asslsl in the provision of aclivilies, in the interest of social welfare for recreation and other leisure lime occupatson so that the condllions of Ilfe for local ¥esidenls and visitors may be improved. and., To advance cilizenshlp and community development by promollng social Inleraclion and community cohesion within the village and its immediate surrounds. Achlevem8nts and Performance The Iruslees are pleased lo have been able to reduce thelr deficit for the year lo £230 compared lo £1.225 in 2024. Hall hires continu8 lo gen&ralg Income and the committee conllnue to look at ways to rgduce rising running costs and lo promote hall usago. Page 1
Groenlaw War Momorfal Hall ISCIO) Scottish Charlty Number SC042903 Year Endèd 31$t August 2025 Tru$tees' Annual Roport continuad ...,. Achi8vomènts and Perfomiance continued The committee was delighted lo be able lo host the annual Chrlslmas meal for the villagers over 70 agaln thls yoar. The hall Iwslees provide the venue and voliJnleBrs preparg and serve the fotsd. Th8 event Is fully fund8d by conlributs'ons and collaborallons th the school and other organlsalions wilhln tho vlllag8. Sadly our soup lunches had lo be stopped In March 2025 due lo other commitments of the volunteer that run th8 event. The committee have so far been unsuc¢esslul in findlng a replacement. A successful bingo 8v8niny was held as a fundraiser during the year and was very much gnloyed by all those who attended. The committee are looking forwaid to plannlng more events 2026. Rlsk management The trustees hav8 assass8d the malor risks lo whlch the charity is exposed, in particular those related lo the operations and finance of the charity and are salisfied that systems are in place to mitigate exposure lo the risks. Procedures are in place to comply with health and safety of staff, voliJnleer5 and visitors as this is fell to be a significant risk area. Financial roViOW During the year funds totalling £5,534 have been generated on the general fund through fundraislng activities, donallons. hall hires and Income from solar panels. General running costs and expenses on thè general fund lo18lled £5,764 in the year leaving a deficit al the year end of £230. Rgservas poll¢y The balance on the unreslricled general fund reserv8 al 31st August 2025 was £10,882. With hall hires remaining popular and Continuing opportunities lo promote Ihe vanu&, the trustees con8ider this balance to bg appropriate to allow them to meet their charilablè objectives in the fulure. The Irusleey declare that they have approved the Irusloes. report above. Signed on behalf of the Chariws Trustees Signed Kym Campbell-whitton (Chairperson) Dale 19, s Page 2
Gr•onlaw War Memorial Hall ISCIO) Scottlsh Charlty Number SC042903 Year Ended 31$t August 2025 Ind•p•ndont Examinerfs Report I report on the financial slalemenls of the charity for the year ended 31st August 2025, which are sel out on pages 4 to 8. Rg$p•ctlv• responsibilitie$ of Tru$tg•s and Examiner The charills Iruslees are responsible for the preparation of the accounts in accordance wllh the terms of the Charili8s and Trustee Investment (Scollandl Act 20051"Ihg 2005 Act") and the Charities Accounts Iscotlandl Regulations 2006 las amended) I'lhp 2006 Regulations l. The ch8rills Irusl¢¢s consider that the audit requirement of Regulation 1011 Ildl of the 2006 Regulations do&s not apply. 11 is my responsibilily to examine the accounts as required under seclion144111llcl of the 2005 Act and lo state whether partlcular mallgrs have come lo my attention. Basls of Independ•nt Examlngrfs Statemènt My examinalion is carried out in accordan¢e with Regulation 11 of the 2006 Regulations. An examinatlon includes a review of the accounting records kept by the charity and a comparison of the accounts presented ilh those records. 11 also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concgrning any such matters. The pro¢edures undertaken do not provide all the evidenc8 that WOU be required in an audit and, consequèntly, I do not express an audit opinion on the accounts. Indep¢ndgnt Examiner's Statement In the course of my examination, no matter has come lo my allenlion:_ whlch gives me reasonable cause lo believe IhaL in any material respect, the requirements:. lo keep accounting records in accordanc8 wllh section 44111{al of the 2005 Act and Regulation 4 of the 2006 Regulations. and lo prepare accounts which accord wilh the accounting records and comply wSlh Regulation 9 of the 2006 Regulations have not been mel. or to which, in my opinion, allenlion should be drawn in order lo enable a proper underslandlng of the accounts lo be reached. Name.. Isla Young. CA Address.. 27 Valley Viow Clovenfords Galashiels TD13NG Date.. Page 3
Greonlaw War Memorlal Hall ISCIOI Scottish Charlty Numb•r SC042903 Year End•d 31st August 2025 Statement of Receipts and Paym•nts Unrostricted General Fund Fund 1 D8sl nat•d 2025 2024 Fund 2 Total Total Nota Reulpts Donations Grants Receipts from fundraising activities Investment income Receipts from other charitsble activities 15 15 105 2,363 2,363 1,757 3,156 3,158 2,944 Total receipts 5,534 5,534 4,806 Payments Expenses for fundraising aciivlts'es Payments relating dSre¢lly lo Charitable activities Governance costs 1,646 1,646 1,175 10 4.118 4,118 4,856 Total payments 5.764 5,764 e.031 N¢t r¢reipts I (payments) 1230} 12301 11,225) Transfers beeen funds Surplu$ I Idefl¢itl for year 12301 {2301 11.225} Total funds brought forw•rd 11,112 11,112 12,337 Total funds caffled fonyard 10.882 10,882 11.112 Page 4
Gre¢nlaw War Memorial Hall ISCIOI Scottlsh Charlty Numbgr SC042903 statgm8nt of Balances As at 31$t August 2025 Unrestrlcted Desl nat¢d 2025 2024 General Fund Fund 1 Fund 2 Total Totsl Bank & De oslt Balances Bank and deposbt balances brought forward 11,112 11.112 12,337 Movem¢nt In y*ar: Excess of Receipts over Payments for the year 12301 1230) 11,225} Bank and deposit balances carried forward 10,882 10,882 11.112 A5set5 Llabllltl&$ Nothing noted The Accounts were approved by the Iruslees on ... 2 b and signed on their behalf by.. K fJ-J Kathryn Todd ITreasureT) Page 5
Greenlaw War M•morlal Hall {SCIO) Scottlsh Charlty Number SC042903 Voar Ended 31$t August 2025 Notes to the finaneial stat•mènt$ A¢¢ountlng poll¢les Basls of accountSng These accounts have been prepared on the receipts and payments basis in accordance with the Charities and Trustee Investmgnl (Scotlandl Act 2005 and the Charities Accounts (Scollandl Regulations 2006 las am8nd8d}. Nature and purpo$9 of fund$ Unrgstrlctèd funds Unroslricled funds are those that may be used al the discretion of the Iruslees in furtherance of the objectives of th8 charbty. The trustees maintain an unrestricted gen&ral fund for the day-lo-day running of tho ¢haAty. De$lgnated funds Thero aro currently no funds that have been deslgnaled for speclflc purposes. Related party transactlons No remuneralion was pald lo trustees during the year. During the yeaT no trustees received re- Imbur88menl of expenses incurred (2024 - NII). Donations r•e•lvod Unreslrlcted Gèneral Fund Doslgnated Total Total Fund 1 Fund 2 2025 2024 Donalions 15 75 105 15 15 105 Grants rè¢elved Unre$trl¢ted General Fund Dèslgnated Total Total Fund 1 Fund 2 202S 2024 Grant recelved Page 6
Greenlaw War Memorial Hall {SCIOI Scottlsh Charlty Numbor SC042903 Year Ended 31st August 2025 Notes to the flnanclal statements contlnued Recelpts from fundralslng actlvltl•b Unre$trl¢ted General Fund Doslgnated Total Total Fund 1 Fund 2 2025 2024 100 Club Dlsco I soclal nlght Rag bag collections Bingo 1.402 1,402 1.050 125 102 480 38 923 38 923 2,363 2,363 1,757 Investment Income Unrestrfcted G•n•ral Fund Deslgnated Total Total Fund 1 Fund 2 202S 2024 Bank interasl received Recfrlpts from other charltablg actSvltles Unre$trl¢tod General Fund Dg$lgnatod Total Total Fund 1 Fund 2 2025 2024 Hire of hall Income from Solar Panels Miscellan8ous 2,080 1,076 2,080 1.076 2,289 639 16 3,156 3,156 2,944 Page 7
Gr¢¢nlaw War M¢morial Hall ISCIOI ScottSsh Charlty Number SC042903 Year Ended 31st August 2025 Notes to tho flnanclal $tatem•nt$ ¢ontlnu¢d Expens8$ for fundral$lng a¢tlvltle$ Vnrostrlcted General Fund Deslgnated Total Total Fund 1 Fund 2 2025 2024 Fundralslng costs 1,646 1,646 1.175 1,646 1,646 1.175 10. Paym?nt$ relatlng dlrectly to charltable actlvitie5 Unr8Strlctad Gen&ral Fund D•slgnatad Total Total Fund 1 Fund 2 202S 2024 Elaclrlclty Insurance Telephona Membership fe6S Pilnting, postage and stationery Repairs and maintenance Licences Miscellarbeous 727 995 1,047 727 995 1,047 1.973 977 993 10 12 702 101 749 312 281 749 312 281 4.118 4,118 4,856 I l Gov8mane• eo$ts Unrestrl¢t•d General Fund De81gnated Total Total Fund 1 Fund 2 2025 2024 Independent examlnatlon lee Page 8