## **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**
1. 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.
2.
|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
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 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
2. 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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