Sc 046957 2025, | 

## Aberdour Parish Hall 

2025 ACCOUNTS 

Charity No: SC 046957 

| 

## Reference and Administrative Information 

Charity Name: 

Aberdour Parish Hall 

Charity Registration Number: $C046957 

Contact Address: c/o Mrs S. Duguid 6 Elphin Street New Aberdour Fraserburgh AB43 6LH 

The contact address shown should be the same as that held by OSCR 

## Trustees 

List all trustees who served at any time during the year up to the date of signing the accounts. 

Johnny Beedie Lynne Bruce Gary Cruickshank Sheila Duguid Gordon Duguid Moira Fraser Stephanie Groom William Grant Daniel Harper Callum Irvine Wilson Irvine 

Treasurer: Sheila Duguid Chairperson: Cailum Irvine 

## Independent Examiner 

Mrs Jennifer Beedie 

## Bankers 

TSB, Broad Street, Fraserburgh 

Trustees’ Annual Report Year ended 31 December 2025 

## Structure, Governance and Management 

## Recruitment and Appointment of Trustees 

Trustees are members of the Parish of Aberdour. 

## Organisational Structure 

The Trustees meet as and when required and have a few meetings per year which are chaired by the Chairperson appointed from the Trustees. 

## Objectives and Activities 

The Trustees are responsible for the upkeep of the hall which is a meeting place for various bodies within the Parish of Aberdour, e.g. Bowling Club, Lunch Club, Crafties etc. The hall is also used for social functions. 

## Callum Irvine 

~~ ooo 

## Chairperson 

Date WO COP 26 

## Aberdour Parish Hall SC 046957 Report of the Independent Examiner 

## Independent examiner’s statement 

I report on the accounts for the charity for the year ended 31 December, 2025 which are set out on the previous pages. 

## Respective responsibilities of trustees and examiner 

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations2006. The charity trustees consider that the audit requirements of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the Act 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 accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks 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 I do not express an audit opinion on the view given by the accounts. 

## 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: 

e to keep accounting records in accordance with Section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounting Regulations. and 

e to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

## Signature. 

Jennifer Beedie 8 Elphin Street New Aberdour Fraserburgh Aberdeenshire AB43 6LH 

## Date 24 2| 26 

| | | | 

## Aberdour Parish Hall Statement of Balances At 31 December 2025 


**----- Start of picture text -----**<br>
||||||||||
|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|
|Funds|Funds|Total|
|2025|2025|2025|
|Note|£|£|£|
|Bank &|Deposit|Balances|
|Bank &|deposit|balances|
|brought|forward|13673.38|0.00|13673.38|
|Movement|in|year:|
|Surplus|of Receipts|over|Payments|forthe|year|3140.62|185165.13|188305.75|
|Purchase|of Investments|
|Bank|&|deposit|balances|
|carried|forward|16814.00|185165.13|201979.13|
|=—_—————|——————E|F-___t|
|Investments|at|market|value|
|Assets|SSSS====|=——S————===|
|Gift|Aid|Receivable|Nil|Nil|Nil|
|Liabilities|
|Cost of repair|not|yet|billed|Nil|Nil|Nil|

**----- End of picture text -----**<br>


Total 2024 

£ 

13161.63 

## 511.75 

13673.38 Ea 


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————<br>**----- End of picture text -----**<br>


Nil 

Nil 

The accounts were approved by the Trustees of Aberdour Parish Hall. For and on behalf of The Trustees of Aberdour Parish Hall 


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=<br>**----- End of picture text -----**<br>


Callum Irvine Chairman 

Sheila Duguid Treasurer 

Dates OF/ 037 Z6 

## Aberdour Parish Hall 

## Receipts and Payments Account Year ended 31 December 2025 

|Year endedended 31 December 2025|||||||
|---|---|---|---|---|---|---|
||Unrestricted||Restricted||||
||Funds|||Funds|Total|Total|
|||2025||2025|2025|2024|
|Receipts||£|||£|£|
|Charges for UseofHall||2302.55|||2302.55|2951.75|
|Activities forGenerating Funds||5347.80|||5347.80|2729.00|
|Bank& Deposit interest||0.00|||0.00|0.00|
|Other Receipts||1912.09|||1912.09|402.78|
|RagBag Recycling||367.30|||367.30|282.30|
|Grants||||191737.00|191737.00|151920.00|
|Total Receipts|9929.74<br>—__—_—__—_-___——-||191737.00<br>(+||201666.74<br>158285.83<br>ISIS<br>__ _<br>==_=___||
|Payments|||||||
|Costs ofgenerating funds||6789.12|||6789.12|5854.08|
|Charitable activities|||||||
|Governance costs|||||||
|Hall Extension||||6571.87|6571.87||
|TotalPayments||6789.12|—|6571.87|13360.99<br>SSSSSSSSS=>==|5854.08<br>Soe|
|Surplus||3140.62||185165.13|188305.75|511.75|
|Surplus|——<———|3140.62<br>7|185165.13<br>—_—_———||188305.75<br>SSS|511.75<br>SSS|



## Aberdour Parish Hall Statement of Balances 

## Trustee Remuneration and Related Party Transactions 

No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year. 

Movements in Funds 

||||At 1 Jan||||At 31 Dec|
|---|---|---|---|---|---|---|---|
||||2025|Receipts|Payments|Transfers|2025|
||||£|£|£|£|£|
|Unrestricted funds||||||||
|Hall Fund|||13673.38|9929.74|6789.12|0.00|16814.00|
|Restricted funds||||||||
|Hall Extension|||0.00|191737.00|6571.87|0.00|185165.13|
|Total funds|||—__201666.74||13360.99|Ts 2001979.13||
||||Unrestricted|Restricted||||
||||Funds|Funds||Total|Total|
||||2025|2025||2025|2024|
||||£|||£|3|
|Analysis|ofIncome|||||||
||Charges for useofhall||2302.55|||2302.55|2951.75|
||Fundraising events||5347.80|||5347.80|2729.00|
||Donations||1912.09|||1912.09|402.78|
||Rag Bag Recycling||367.30|||367.30|282.30|
||Grants|||191737.00||191737.00|151920.00|
||Bank Interest||0.00|||0.00|0.00|
|General Expenses||9929.74<br>SS||191737.00<br>SSS||201666.74<br>—_—__|158285.83<br>———— ee|
||Staffing costs||660.00|||660.00|650.00|
||Fabric repairs& mainter||1848.55|||1848.55|158.99|
||Council Tax||0.00|||0.00|0.00|
||Heat and light||2073.26|||2073.26|2212.01|
||Insurance||1293.22|||1293.22|847.16|
||Cleaning Materials||62.22|||62.22|9.60|
||Fire Extinguishers etc.||641.68|||641.68|62.40|
||Public Entertainment Lic||0.00|||0.00|0.00|
||PRS for Music||85.20|||85.20|81.00|
||Extension|||6571.87||6571.57|151920.00|
||Otherexpenses||124.99|||124.99|1832.92|
||||6789.12|6571.87||13360.69|157774.08|
|||_————||————|————————————|——————|_————————————|