Gattonside Village Hall SCIO SC047841
Annual Accounts 01/11/2024 - 31/10/2025 for submission to OSCR
Prepared by Peter Chamberlin, Treasurer Independently verified by Alasdair Johnson Confirmed by board of trustees at AGM on 21st April 2026
| Statement of receipts and payments | ||
|---|---|---|
| For the year ended 31 October 2025 Current period | Previous period | |
| Receipts | ||
| Donations | £2,600 | £740 |
| Grants | £0 | £0 |
| Receipts from fundraising | £5,198 | £3,489 |
| Receipts from hall rent | £4,447 | £4,354 |
| Bank interest received | £795 | £789 |
| Income 75 Club Lottery | £2,288 | £2,206 |
| Refund (broadband) | - | £59 |
| Total receipts | £15,328 | £11,636 |
| Payments | ||
| Expenses for fundraising activities | £1,920 | £1,245 |
| Expenses for Hall | £4,774 | £6,281 |
| Insurance | £753 | £730 |
| Prizes and licence 75 Club Lottery | £695 | £670 |
| Total payments | £8,142 | £8,926 |
| Surplus / (deficit) for year | £7,186 | £2,710 |
| Statement of balances | ||
|---|---|---|
| As at 31 October 2025 | Previous | Current |
| Total Funds | Total Funds | |
| Year end 31/10/24 | Year end | |
| Unrestricted funds | ||
| Opening Cash and bank balances at 1 November 2024 | £37,801 | £40,490 |
| Closing Cash and bank balances as at 31 October 2025 | £40,490 | £47,675 |
| Investments | £0 | £0 |
| Other assets | ||
| Gattonside Village Hall and land | £45,000 | £45,000 |
| Fixtures and fittings | £1,309 | £1,309 |
| Total other assets | £46,309 | £46,309 |
| Liabilities | £0 | £0 |
| Contingent liabilities | £0 | £0 |
Gattonside Village Hall
Notes to the accounts and additional analysis Year ending 31 October 2025
1 Basis of accounting
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity has income below £250,000 and as such is eligible to prepare its accounts on a Receipts and Payments Basis. The constitution does not require the charity to prepare fully accrued accounts and neither does it require an audit.
All figures are rounded to the nearest whole number.
| 2 | Nature and purpose of Funds |
|---|---|
| Unrestricted funds are those that may be used at the | |
| discretion of the trustees in furtherance of the objects of | |
| the charity. | |
| All funds are unrestricted. |
| 3 | Related Party Transactions | |
|---|---|---|
| The Charity paid no trustee remuneration, but reimbursed expenses totalling | ||
| Fiona Dawson | £162 | |
| Marion Summerfield | £19 | |
| David Lyal | £888 | |
| Alexander Cameron | £270 | |
| Peter Chamberlin | £371 | |
| Total | £1,711 | |
| 4 | Donations | |
| Total Donations received | £2,600 | |
| 5 | Grants Received | |
| No grants were received in the period | ||
| 6 | Costs relating to charitable activities | |
| Fundraising | £1,920 | |
| Electricity | £1,987 | |
| Hall upkeep | £1,081 | |
| Garden upkeep | £790 | |
| Insurance | £753 | |
| Annual subscriptions | £0 | |
| Wifi | £460 | |
| Licences | £318 | |
| Sundry expenses | £139 | |
| Total | £7,447 |
There were no costs for Governance in this period
7 Governance costs
8 Other assets
The existing village hall is a timber framed, timber clad building occupying a central site in the village. Constructed in 1933 it has been well maintained over the eighty five years of its existence. In 1999, a piece of land adjoining the site was purchased for £20,000 to enable a ramp to be built to provide wheelchair access. Due to the restrictions placed on any potential sale of this asset, it is difficult to place a value on the land and buildings. However, taking all factors into consideration, the trustees estimate that a figure of £45,000 is a fair value to place on the land and buildings.
The hall is equipped with a freezer, two refrigerators, a cooker, microwave, crockery and cutlery. Most of this was donated to the hall and any resale value would be negligible. The fixtures and fittings value was carried forward from last year. The hall also owns a SumUp card payment machine which is of negligible resale value.
9 Note on EICR certification
The Hall's EICR inspection was carried out in September 2025 and is next due in September 2030.
10 75 Club
The 75 club is a fundraising lottery open to village residents and licenced by Scottish Borders Council. The 75 Club is managed by Ron Bell, one of the trustees, through a separate bank account. The 75 Club accounts are incorporated into these accounts for submission to OSCR and subject to verification. The balance of the 75 Club accounts is transferred to the main current account approximately once a year.
Returns for 75 Club for year ended 31 October 2025
| Income | |
|---|---|
| Draw numbers sales for period | £2,288 |
| Total sales | £2,288 |
| Expenditure | |
| Prizes for period | £675 |
| SBC Small Lottery Licence | £20 |
| Total Expenditure | £695 |
| Surplus for year ending 31 October 2025 | £1,593 |