Brae Community Hall
Annual Report and Unaudited Receipts and Payments Account
For the year ended 30 September 2025
(Charity number SC047884)
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Brae Community Hall TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025
The trustees have pleasure in presenting their report together with the receipts and payments accounts and the independent examiner's report for the year ended 30 September 2025.
REFERENCE & ADMINISTRATIVE INFORMATION
Charity Name
Brae Community Hall (SCIO)
Charity Number
Scottish Charity Number SC047884 (Brae Community Hall)
Committee members of Brae Community Hall
Graham Farmer Isobel Mowat Marabell Stout Caroline Clark Douglas Irvine William Robertson Duncan Stove Dawn Spall Donna Sandison Ruth Archer Vera Graham Lewis Arthur
Chairperson Vice Chairperson Booking Secretary Treasurer
Contact address
Mrs Caroline Clark. 9 Skelladale, Brae, Shetland, ZE2 9QQ
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STRUCTURE, GOVERNANCE & MANAGEMENT
Recruitment and appointment of Trustees
The Committee's office bearers are appointed by the committee at the Annual General Meeting. The maximum number of charity trustees is 15 and the minimum number of charity trustees is 5
The individuals who signed the charity trustee declaration forms which accompanied the application for incorporation of the organisation shall be deemed to have been appointed by the members as charity trustees with effect from the date of incorporation of the organisation. At each AGM, the members may elect any member unless they are debarred from membership to be a charity trustee. At each AGM, all the charity trustees must retire from office - but may be re-elected.
Governing document
The charity is incorporated as a Scottish Charitable Incorporated Organisation (SCIO). The Brae Community Hall is incorporated by use of its constitution which serves as its governing document.
OBJECTIVES AND ACTIVITIES
Charitable purposes
Our purpose, as recorded in our constitution, are the provision of recreational facilities with the object of improving the conditiions of life for the benefit of the community.
Activities, achievements and performance
The Brae Hall remains a thriving community asset and was used extensively throughout the year.
Trustees' remuneration and expenses
The trustees did not receive any remuneration or expenses during the year.
Plans for future periods
The committee and trustees will continue and develop the service the Brae Hall provides to the community
Financial Review and Reserves Policy
Income has increased in the year. There was a defecit of £5,330 in the year. This leaves the charity with funds of £65,776 at the year end.The trustees consider this will enable them to continue the hall in the future.
Approved by the trustees and signed on their bahalf
Chair: Mr Graham Farmer
Date
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Brae Community Hall
RECEIPTS AND PAYMENTS ACCOUNT
For the year ended 30 September 2025
| RECEIPTS Donations Receipts from charitable activities Bar sales Function income Hires and rents Telephone, electricity and gas Miscellaneous Output VAT VAT refunded Grants received TOTAL RECEIPTS PAYMENTS: Cost of charitable activities Bar purchases Function expenses Repairs and maintenance Electricity, gas and utilities Water rates Telephone and broadband Insurance Cleaning Licences Office expenses Stationery and advertising Accountancy Professional fees Bank charges Miscellaneous Donations VAT payments Input VAT Governance costs: Independent examination Payments relating to assets: Equipment purchases TOTAL PAYMENTS Surplus / (deficit) for the year |
£ 17,961 227 13,526 6,854 928 432 3,661 5,571 1,692 614 116 330 400 - 334 75 794 6,420 750 |
2025 £ 278 33,494 3,761 8,685 468 265 9,277 |
£ 15,180 - 2,160 6,223 2,258 468 3,393 2,654 1,633 362 163 313 626 44 80 - 6,809 5,020 750 |
2024 £ - 33,445 4,106 9,035 699 - 9,723 |
|---|---|---|---|---|
| 56,229 60,686 ) ( 873 ) ( 61,559 ) ( |
57,008 48,135 ) ( - 48,135 ) ( |
|||
| 873 | - | |||
| 5,330 ) ( |
8,873 |
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Brae Community Hall
STATEMENT OF BALANCES
30 September 2025
| CASH FUNDS Opening cash and bank balances Surplus / (deficit) for the year Closing cash and bank balances Represented by: Treasurers account Cash in hand OTHER ASSETS Equipment |
2025 £ 71,106 5,330 ) ( 65,776 65,061 715 65,776 19,982 |
2024 £ 62,233 8,873 |
|---|---|---|
| 71,106 70,391 715 |
||
| 71,106 | ||
| 19,109 |
All funds are unrestricted.
Approved by the Trustees and signed on their behalf
Chair: Mr Graham Farmer
Date
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NOTES TO THE ACCOUNTS 30 September 2025
Brae Community Hall
- PRINCIPAL ACCOUNTING POLICIES
BASIS OF ACCOUNTING
These accounts have been prepared on the Receipts & Payments basis in accordance with The Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
CAPITAL COSTS
The capital costs of the building, fixtures and fittings are included in the income and expenditure account as they are incurred.
FUND ACCOUNTING
Unrestricted funds are available for the use at the discretion of the trustees in furtherance of the general objectives of the charity.
TRUSTEES EXPENSES AND REMUNERATION
The trustees received no remuneration or expenses in the year.
| BAR TRADING ACCOUNT Cash sales Invoiced sales awaiting payment Bar sales Less Opening stock Purchases Closing stock Cost of sales Gross profit Gross profit percentage |
£ 3,627 17,961 |
2025 £ 33,494 |
£ 3,627 15,180 |
2024 £ 33,445 |
|---|---|---|---|---|
| 33,494 18,823 |
33,445 15,180 |
|||
| 21,588 2,765 ) ( |
18,807 3,627 ) ( |
|||
| 14,671 | 18,266 | |||
| 43.80% | 54.61% |
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Brae Community Hall
NOTES TO THE ACCOUNTS
30 September 2025
| 3. REPAIRS AND RENEWALS Flooring repairs Electrical repairs Miscellaneous repairs |
2025 £ 5,807 6,094 1,625 13,526 |
2024 £ - 1,840 320 |
|---|---|---|
| 2,160 |
During the year payments for electrical repairs were paid to C Clark Electrical a business run by a connected person to a trustee. These payments totalled £6,094.49 (2024 - £1,839.86). The balance outstanding at the end of the year was £nil (2024 - £nil). All payments were approved by the Committee Members.
| 4. | EQUIPMENT PURCHASES | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| Cash drawer, tablet and card reader | 627 | - | |
| Water boilers | 246 | ||
| 873 | - |
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Independent Examiner’s Report to the Trustees of Brae Community Hall.
I report on the accounts of the charity for the year ended 30 September 2025 which are set out on pages 1 to 7.
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) Regulations 2006 (as amended) (the 2006 Accounts Regulations).
The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 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 2006 Accounts Regulations. 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
-
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 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
-
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.
Neil Ruthven NGR Accountancy Ltd Top Floor, The Garret Esplanade Lerwick Shetland ZE1 0LL
Date :
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