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← Ochiltree Community Hub

2025-05-31-accounts

Ochiltree

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OCHILTREE COMMUNITY HUB

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

Charity Registration No. $C045152 (Scotland)

OCHILTREE COMMUNITY HUB

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees (Appointed 25 September 2024) Chair Secretary Treasurer Vice Chair Charity number (Scotland) $C045152 Principal address Independent examiner Dains Accountants 30 Miller Road Ayr Ayrshire KA7 2AY Bankers Royal Bank of Scotland Ayr Chief Office 30 Sandgate Ayr Ayrshire KA7 1BY = Solicitors D W Shaw 34a Sandgate Ayr Ayrshire KA7 1BW

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OCHILTREE COMMUNITY HUB

CONTENTS

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|||||| |---|---|---|---|---| |Page| |Trustees'|report|1-5| |Independent|examiner's|report|6| |Statement|of financial|activities|7| |Balance|sheet|8| |Notes|to the|financial|statements|9-20|

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OCHILTREE COMMUNITY HUB

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MAY 2025

The trustees present their annual report and financial statements for the year ended 31 May 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's constitution, the Charities and Trustee Investment (Scotland)Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities Ochiltree Hub is a SCIO Charity SC045152 formed in October 2014 for the purpose of carrying out a feasibility study to understand if refurbishment or new build would be the way forward after East Ayrshire Council announced that the existing community centre was to close leaving our community with no access to facilities in which to improve health, wellbeing and inclusion.

The feasibility study resulted in the challenge of raising £1,831,000 to build a new centre which opened in July 2019

Ochiltree Community Hub are proud to have created a vibrant, welcoming, and inclusive setting that can be enjoyed by the whole community. Our community café welcomes all to a warm; friendly; modern environment serving a home cooked menu; locally sourced, at excellent value prices. The café acts as a platform to our current offering and services which are varied and geared to develop an increased sense of community pride by offering intergenerational activities.

Alongside the rental of our meeting rooms for business and community meetings OCH offer accessible health services delivered to the community monthly through our robust planning schedules.

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OCHILTREE COMMUNITY HUB TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MAY 2025 aarr a te bysrea: organisation’s purposes are to benefit the communities of the Ochiltree & Skares Community Council

The Ochiltree Community Hub main activities benefiting the communities and achieving its purposes within the advancement of community development and rural regeneration, advancement of citizenship within the previous year have been to continue to recruit and employ local people and pay the Living Wage, operate the Café @ 45 which supports our community and those nearby to meet friends and family, purchase where possible all produce for the café from local sources. The Hub enables a weekly group to meet for knit, sew, craft and natter. Families who have suffered from water or power shortages have been able to use the Hub’s shower and hot water facilities.

Also have set up an accessible computer workstation to allow the community to access the internet on many varied issues such as job applications, form filling or questioning why they have received specific requests for information, all this with the Hub office staff assistance.

The Hub had the community coming together to fill sixty-two hanging baskets and have them placed around the village, community engagement at its best.

The provision of recreational facilities and the organisation of recreational activities has been achieved through weekly chair aerobics, TKD for all ages, badminton, indoor football, and bowls. The Hub also runs the annual Burns Supper, film shows and performances from the Gaiety Ayr

The collaboration with East Ayrshire Health and Social Care Partnership continues to grow from strength to strength with chair aerobics now having forty-three attendees including from the wider communities. This group now have organised a summer and Christmas lunch to further encourage social interaction.

The Community Health Activity Team (CHAT) are a welcome addition with monthly health assessments and adding a monthly class for stroke rehabilitation for both the community and staff.

The advancement of education, arts, heritage, culture, or science Created a Youth Programme for our 13/17-year-olds to volunteer in the Hub introducing them to employment and being paid, also receiving training in a working environment through working in the café, communicating and serving customers, gaining food hygiene and first aid certification. The monthly Acoustic Music Night brings together local musicians who are increasing their ability and confidence whilst the regular monthly audience is increasing and thoroughly enjoy attending.

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OCHILTREE COMMUNITY HUB

TRUSTEES’ REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MAY 2025

Achievements and performance

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OCHILTREE COMMUNITY HUB

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 MAY 2025

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Financial review The Hub's fiscal year accounts 2024/2025 confirm a loss of £13,886 before depreciation of £45,561 and excluding capital grants of £26,071, which is poorer than last year’s loss of £2,117 before depreciation and capital grants. The reason for this when comparing with last year is the absence of the Coalfields Regeneration Trust Employability Grant for £50k, however the actions taken by the trustees through reducing energy costs, repair costs, and an improved turnover (of £41k year on year) aligned with an improving margin within the café has assisted in offsetting the absence of the CRT grant. Lets income has also improved by 6.71% year on year, expenses continue to be of particular focus of the trustees and management where year on year they have increased by 5.65% year on year, a creditable performance bearing in mind the price increases across all areas.

The Ochiltree Community Hub Policy on Reserves is to operate with six months running costs as reserves.

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OCHILTREE COMMUNITY HUB

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MAY 2025

Plans for future periods

Structure, governance and management

The charity is a Scottish Charitable Incorporated Organisation (SCIO). It is govemmed by its constitution which was adopted on 14 October 2014 and last amended on 16 September 2016. The organisation was granted charitable status by OSCR on the 7 October 2014.

The trustees who served during the year and up to the date of signature of the financial statements were:

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(Resigned 26 August 2024)
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(Appointed 10 March 2025 and resigned 23 May 2025) (Appointed 25 September 2024)

Trustee application process:

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' report was approved by the Board of Trustees.
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Trustee
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25 September 2025

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OCHILTREE COMMUNITY HUB

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF OCHILTREE COMMUNITY HUB I |report on the financial statements of the charity for the year ended 31 May 2025, which are set out on pages 7 to 20.

Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1)(a)-(c) of the Charities Accounts (Scotland) Regulations 2006 does not apply.

It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Charities and Trustee Investment (Scotland)Act 2005 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 Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking 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 | do not express an audit opinion on the view given by the financial statements.

Independent examiner's statement In the course of my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in any material respect the requirements: * to keep accounting records in accordance with Section 44(1)(a) of the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006, and * to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the Charities Accounts (Scotland) Regulations 2006 have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial

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Dains

Accountants 30 Miller Road Ayr Ayrshire KA7 2AY

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ACCOUNTANTS
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Dains is a trading name of William Duncan + Co. Ltd

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OCHILTREE COMMUNITY HUB

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MAY 2025

FOR THE YEAR ENDEDYEAR ENDEDENDED 31 MAY 20252025 FOR THE YEAR ENDEDYEAR ENDEDENDED 31 MAY 20252025 FOR THE YEAR ENDEDYEAR ENDEDENDED 31 MAY 20252025 FOR THE YEAR ENDEDYEAR ENDEDENDED 31 MAY 20252025 FOR THE YEAR ENDEDYEAR ENDEDENDED 31 MAY 20252025 FOR THE YEAR ENDEDYEAR ENDEDENDED 31 MAY 20252025 FOR THE YEAR ENDEDYEAR ENDEDENDED 31 MAY 20252025 FOR THE YEAR ENDEDYEAR ENDEDENDED 31 MAY 20252025
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Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
Notes £ £ £ & £ £
Income and endowments
Donationsand legacies
Charitable activities
Investments
Otherincome		 from:
3
4
5
6		 21,672
201,928
802
1,932		 97,463
-
-
-		 119,135
201,928
802
1,932		 34,521
159,247
1,025
2,291		 98,566
-
-
.		 133,087
159,247
1,025
2,291
Totalincome 226,334 97,463 323,797 197,084 98,566 295,650
Expenditure on:
Raisingfunds
Charitable activities		 7
8		 648
224,286		 2,921
129,318		 3,569
353,604		 2,182
244,654		 -
87,627		 2,182
332,281
Totalexpenditure 224,934 132,239 357,173 246,836 87,627 334,463
Net income/(expenditure)
movement infunds		 and 1,400 (34,776) (33,376) (49,752) 10,939 (38,813)
Reconciliation offunds:
Fundbalancesat 1 June 2024		 24,156 1,600,813 1,624,969 73,908 1,589,874 1,663,782
Fund balances at 31 May
2025		 25,556 1,566,037 1,591,593 24,156 1,600,813 1,624,969

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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OCHILTREE COMMUNITY HUB

BALANCE SHEET

AS AT 31 MAY 2025

2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 14 1,539,544 1,559,034
Current assets
Debtors 15 3,567 2,421
Cash at bank and in hand 65,158 89,800
68,725 92,221
Creditors: amounts falling due within 16
oneyear (14,196) (22,566)
Netcurrent assets 54,529 69,655
Total assets less current liabilities 1,594,073 1,628,689
Creditors: amounts falling due after
more than oneyear		 17 (2,480) (3,720)
Netassets 1,591,593 1,624,969
The funds of the charity
Restricted income funds		 20 1,566,037 1,600,813
Unrestricted funds 21 25,556 24,156
1,591,593 1,624,969
The financial statementswere approved by the trustees on 25 September2025 2025
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OCHILTREE COMMUNITY HUB NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

Charity information

Ochiltree Community Hub is a Scottish Charitable Incorporated Organisation (SCIO) Number SC045152.

1.1. Accounting convention The financial statements have been prepared in accordance with the charity's constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operation for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3. Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. 1.4 Income Grant receivable are recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.

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OCHILTREE COMMUNITY HUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MAY 2025

1 Accounting policies (Continued)
Depreciation is recognised soas to write offthe cost orvaluation ofassets less their residual values over their
useful lives on the following bases:
Freehold land and buildings 2% straight line
Plant and equipment 15% straight line
Fixtures and fittings 15% straight line
Computers 33%straightline

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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OCHILTREE COMMUNITY HUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MAY 2025

(Continued)

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12 Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to net income/(expenditure) for the year so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2 Critical accounting estimates and judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

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Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Donations and gifts 10,839 - 10,839 5,770 - 5,770
Grants 10,833 97,463 108,296 28,751 98,566 127,317
21,672 97,463 119,135 34,521 98,566 133,087
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OCHILTREE COMMUNITY HUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MAY 2025 ec en re

3 Income from donations and legacies

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(Continued)

Unrestricted Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Donations and gifts
Donations
Fundraising events		 4,360
6,479		 .
-		 4,360
6,479		 1,446
4,324		 -
-		 1,446
4,324
10,839 - 10,839 5,770 - 5,770
Grants
Big LotteryFund
Co-op
EastAyrshire Council
Brockwell Energy
rs
Robertson Trust Fund
CRTEmployabilityGrant
9CCGFunding		 “
-
10,833
-
-
-
-
-		 22,433
22,433
-
-
11,351
22,184
-
-
5,000,000
9,000
9,000
-
-
19,250
19,250		 -
581
14,420
9,000
-
-
4,750		 32,160
~
7,083
-
-
50,000
2,661		 32,160
581
21,503
9,000
-
50,000
7,411
ARIA Fund (Youth and
CAM Project)
Balance Power		 -
-		 15,709
14,720		 15,709
14,720		 :
-		 6,662
-		 6,662
-
10,833 97,463 108,296 28,751 98,566 127,317

4 Income from charitable activities

Income from charitable activities
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Charitable activities
CoffeeShopincome
Letting income		 176,046
25,882		 134,994
24,253
201,928 159,247

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OCHILTREE COMMUNITY HUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MAY 2025

5 Income from investments

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||||| |---|---|---|---| |Unrestricted|Unrestricted| |funds|funds| |2025|2024| |£|£| |Interest|receivable|802|1,025|

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6 Other income

Other income

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||| |---|---| |Unrestricted|Unrestricted| |funds|funds| |2025|2024| |£|£| |1,932|2,291|

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||||||||| |---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Total|Unrestricted|Restricted|Total| |funds|funds|funds|funds| |2025|2025|2025|2024|2024|2024| |£|£|£|£|£|£| |Fundraising|and|publicity| |Other fundraising|costs|648|2,921|3,569|2,182|-|2,182|

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OCHILTREE COMMUNITY HUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MAY 2025

8 Expenditure on charitable activities

Charitable
activities		 Charitable
activities
2025 2024
£ £
Direct costs
Staff costs 158,759 147,549
Depreciation and impairment 45,561 43,310
Coffee shop expenses 66,434 51,711
Otherdirect projectcosts 32,165 11,980
302,919 254,550
Share ofsupportand governance costs (see note 9)
Support
Govermance		 45,878
4,807		 73,711
4,020
353,604 332,281
Analysis byfund
Unrestricted funds		 224,286 244,654
Restricted funds 129,318 87,627
353,604 332,281

9 Support costs allocated to activities

Support costscosts allocated to activities
Charitable Total
activities
2025 2024
£ £
Finance costs
Utilities
Telecom
Postageandstationery
Repairsand maintenance
Insurance
Website
Human resources
Memberships andsundryexpenses
Govemance		 4,943
22,894
2,856
1,095
7,447
3,914
584
-
2,146
4,807		 4,123
40,957
2,429
608
17,768
4,273
760
553
2,240
4,020
50,686 77,731

SS

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OCHILTREE COMMUNITY HUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MAY 2025

9 Support costs allocated to activities

(Continued)

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|||||||||| |---|---|---|---|---|---|---|---|---| |2025|2024| |Governance|costs|comprise:|£|£| |Independent|examination|fees|2,200|2,100| |Accountancy|1,887|1,920| |Payroll|processing|720|-| |4,807|4,020| |10|Net movement|in funds|2025|2024| |£|£| |The|net|movement|in|funds|is|stated|after|charging/(crediting):| |Fees payable|for the|independent examination|of the|charity's|financial| |statements|2,200|2,100| |Depreciation|of owned tangible|fixed|assets|45,561|43,310|

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11 ~+=Trustees

None of the trustees (or any persons connected with them) received any remuneration or expenses from the charity during the year.

12 Employees

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||||| |---|---|---|---| |The average monthly number of employees|during the year was:|2025|2024| |Number|Number| |14|11| |Employment costs|2025|2024| |£|£| |Wages and|salaries|153,254|140,388| |Social|security costs|2,958|5,072| |Other pension|costs|2,547|2,089| |158,759|147,549|

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There were no employees whose annual remuneration was more than £60,000.

13 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

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OCHILTREE COMMUNITY HUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MAY 2025

14 Tangible fixed assets

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|||||||||| |---|---|---|---|---|---|---|---|---| |Freehold|land|Plantand|Fixtures|and|Computers|Total| |and|buildings|equipment|fittings| |£|£|£|£|£| |Cost| |At|1|June|2024|1,697,847|23,767|37,967|6,660|1,766,241| |Additions|11,351|14,720|.|.|26,071| |At|31|May 2025|1,709,198|38,487|37,967|6,660|1,792,312| |Depreciation|and|impairment| |At|1|June|2024|161,353|13,848|28,457|3,549|207,207| |Depreciation|charged|in|the year|33,387|5,221|5,695|1,258|45,561| |At|31|May 2025|194,740|19,069|34,152|4,807|252,768| |Carrying|amount| |At 31|May 2025|1,514,458|19,418|3,815|1,853|1,539,544| |At 31|May 2024|1,536,494|9,919|9,510|3,111|=|1,559,034| |15|Debtors|2025|2024| |Amounts|falling due within one year:|£|£| |Trade|debtors|2,583|1,608| |Prepayments|and accrued|income|984|813| |3,567|2,421| |46|Creditors:|amounts falling due within one year|2025|2024| |Notes|£|£| |Obligations under finance leases|18|1,240|1,240| |Other taxation|and|social|security|5,017|10,714| |Trade|creditors|3,571|6,115| |Other creditors|429|701| |Accruals and|deferred|income|3,939|3,796| |14,196|22,566| |17.|Creditors: amounts falling due after more than one year|2025|2024| |Notes|£|£| |Obligations under finance|leases|18|2,480|3,720|

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OCHILTREE COMMUNITY HUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MAY 2025

NN

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||||||||| |---|---|---|---|---|---|---|---| |18|Finance|lease|obligations| |Future minimum lease payments due under finance leases:|2025|2024| |£|£| |Within one year|1,240|1,240| |Within two and|five years|2,480|3,720| |3,720|4,960| |Hire|purchase|contracts|are|secured|over the|specific assets|financed.| |19|Retirement benefit schemes|2025|2024| |Defined|contribution schemes|£|£| |Charge to profit or loss|in respect of defined|contribution schemes|2,547|2,089|

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The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

eee oAT-

OCHILTREE COMMUNITY HUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MAY 2025

ee

20 ~=—Restricted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 June
2024
£		 Incoming
resources
£		 Resources
expended
£		 At 31 May
2025
£
BigLottery CapitalFund
ScottishLand Fund
CDVMineralsTrustfund
Robertson Trustfund
RCGFFund
Leaderfund
EBScotlandfund
EnergySavingsTrust
Big LotteryRevenue
CRTEmployability
9CCGroup
YouthTraining Project
BalancePower		 708,158
28,500
124,185
150,795
312,661
177,610
44,353
2,824
6,970
43,978
430
349
-		 -
-
-
.
-
-
.
-
22,433
-
19,250
9,409
14,720		 (18,317)
-
(3,211)
(3,899)
(8,085)
(4,588)
(1,147)
(1,540)
(29,403)
(23,751)
(19,680)
(9,758)
(1,656)		 689,841
28,500
120,974
146,896
304,576
173,022
43,206
1,284
-
20,227
-
-
13,064
ee
Foundation
EAC -KitchenExtension
Robertson Trust
ARIACAMProject		 .
-
-
.		 5,000
11,351
9,000
6,300		 (821)
.
(842)
(5,542)		 4,179
11,351
8,158
758
1,600,813 97,463 (132,239) 1,566,037
Previousyear: At1 June
2023
£		 Incoming
resources
£		 Resources
expended
£		 At31 May
2024
£
Big LotteryCapitalFund
Scottish LandFund
CDVMineralsTrustfund
RobertsonTrustfund
RCGFFund
Leaderfund
EB Scotland fund
EnergySavingsTrust
BigLotteryRevenue
EAC EventsGrant
CRTEmployability
9cc Group
YouthTraining Project		 726,475
28,500
127,397
154,695
320,746
182,198
45,500
4,363
-
-
-
-
-		 -
-
-
-
-
-
-
-
32,160
7,083
50,000
2,661
6,662		 (18,317)
-
(3,212)
(3,900)
(8,085)
(4,588)
(1,147)
(1,539)
(25,190)
(7,083)
(6,022)
(2,231)
(6,313)		 708,158
28,500
124,185
150,795
312,661
177,610
44,353
2,824
6,970
-
43,978
430
349
1,589,874 98,566 (87,627) 1,600,813

i

SS

-18-

OCHILTREE COMMUNITY HUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MAY 2025

a 20 Restricted funds (Continued)

The Big Lottery Capital Fund relates to the net book value of the proportion of the construction costs and professional fees capitalised on the Community Facility. The Scottish Land Fund relates to the net book value of the land transferred and capitalised. The Big Lottery Revenue Fund relates to a grant received to fund two part-time salaries. An additional grant was awarded for a part celebrating the Hub's 5th anniversary, this has been spent post year end. The CDV Minerals Trust Fund relates to the net book value of the proportion of the construction costs and professional fees and includes a specific amount for automatic doors capitalised on the Community Facility. The Robertson Trust Fund relates to the net book value of the proportion of the construction costs and professional fees capitalised on the Community Facility. The RCGF Fund relates to the net book value of the proportion of the construction costs and professional fees capitalised on the Community Facility. The Leader Fund relates to the net book value of the proportion of the construction costs and professional fees capitalised on the Community Facility. The EB Scotland Fund relates to the net book value of the proportion of the fixtures, fittings, machinery and equipment for the Community Facility. The Energy Savings Trust Fund relates to the net book value of an electric vehicle charging point installed at the hub. 9CC Group Fund is contribution towards the utilities cost of the charity. The CRT fund is to operate a youth training programme. Youth Training Project Fund is to operate a youth training programme. Balance Power was funding received for Solar Panel which have been installed. a:chen Extension was Starfunding Foundationreceived wastowards fundingthe towardswork on theputting youth trainingan extension programme.onto the buildings kitchen area. Robertson Trust was for core running costs. ARIA CAM (Community Asset Maintenance) was funding received to have a report on the Hub's maintenance requirements and the creation of a register to ensure that those maintenance requirements were being actioned as and when required

21. +Unrestricted funds

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The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At1 June Incoming Resources At 31 May
2024 resources expended 2025
4 £ £ £
General funds 24,156 226,334 (224,934) 25,556
Previous year: At1 June Incoming Resources At 31 May
2023 resources expended 2024
£ £ £ £
General funds 73,908 197,084 (246,836) 24,156
----- End of picture text -----

ee -19-

OCHILTREE COMMUNITY HUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MAY 2025

22 ~+ Analysis of net assets between funds

Unrestricted Restricted Total
funds funds
2025 2025 2025
2 £ £
At 31 May 2025:
Tangible assets 5,442 1,534,102 1,539,544
Current assets/(liabilities) 22,594 31,935 54,529
Long term liabilities (2,480) - (2,480)
25,556 1,566,037 4,591,593
Unrestricted Restricted Total
funds funds
2024 2024 2024
3 £ £
At 31 May 2024:
Tangible assets		 7,766 1,551,268 1,559,034
Current assets/(liabilities) 20,110 49 545 69,655
Long term liabilities (3,720) - (3,720)
24,156 1,600,813 1,624,969

23 ~+Related party transactions

Grants amounting to £19,250 were received from SCC Group (2024 - £7,411). both Ochiltree Community Hub and 9CC Group

s a trustee of

-20 -