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2024-08-31-accounts

APPENDIX 1 oscr Period start dale Mr￿1h Y8ar 2023 Period end dale )nth Y881 From To 31 2024 offi￿ of the Scottish Charity Regulator Reference and administration details Charity name other names charty is known North Kesso( Willage Hall NiaiH Registered charity number Charity's principal address SC 047939 North Kessock Willage Hall Marine Park North Kes%)ck Invemess Postcode IV13XS Names of the charity trustees on date of approval of Trustees, Annual Report Trustee name Office (if any) Dates acted if not for whole y& lor body) entitled to appoint tsust* (rf Cha Treasurer Secretary Vice Chair, Bockings Secretary Minutes Secretary From Dec 2024 10 11 12 13 14 15 16 17 18 19 20

APPENDIX 1 Reference and administration details Name5 of all other charity trustee5 during the period. rf any. (for example. those who resigned part way through the financial period) 31.8.24 re-elected 2.11.24 and resigned 11.3.25 31.8.23 re-elected and resigned November 2023. Structure, governance and management Type of governing document Truslee recruitment and appointment Trustees are elected at an AGM Trustees may also be co-opted Objectives and activities Charitable purposes As per the Constitution.. The organisation's purposes are" 4.1 To manage the North Kessock Village Hall for the benefrt of all the residents of North Kes%)ck postal district. including use for meetings. events, lectures and classes, and for other fomis of education, training. recreation and leisure time activity, with the object of improving the condib'ons of lrfe for the community. 4.2 To organise and promote any other community-based activity which the Members shall consider lo improve the conditions of life for the communty andlor promote communty participation. Summary of the main activities in relation to these objects The committee continues to run the North Ke55cKk Village Hall for the benefft of the communty. There are 24 groups using the Hall regularty- including local groups and organisations from ou￿1th the immediate area. The committee also organises several community events with the support of many volunteers. An example of this would be our regular 'Soup and Natter which provides a warm space, a warn meal and sociable company for many in the village. To begin wtth this was supported by funding from The Highland Council. but wrth the ending of funding. we have continued by using our own resources and wtth the support of local business and volunteers. An annual Summer Show. Christmas events and New Years Day Dance have become fixtures again arKI the Hall also hosts meetings which bring the various other groups together to share concems and develop co-operative links.

APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period A members, consultation process revealed a list of priorities for development and we have. in 2024 - 25, embarked upon a programme of improvement which reflect these priorities. To this end we have pursued fvnding from a range of grant awarding bodies to pay for new extemal doors, refurbished foyer and toilets. These works have induded improved disabled access and general redecoration. Long standing problems wth extemal drains have also been dealt with. These improvements have been well received by Hall users. A further development which has had an impact on trustees was heralded by the decision of a local group: North Kessock Ticket Office Project {NKTOP SC 045168} to wind up its affairs. We were approached by the interim board of NKTOP asking us to ac￿pt a ransfer of assets. and. after a consulialion with our membership. we agreed. The fonner NKTOP premises are now the property of NKVH (SC 047939). We are grateful to the interim board for the good order of the propety and administrative systems which have been tranSfe￿ed. A key aim of our commtttee is to improve the cohesiveness of the communty of North Kessock and we hope to continue with acb"vities and hall developments which support that aim. Financial review Brief sLitement of the charity's policy on reserves We maintain a reSe￿e to cover 6 months of running costs for the Hall and we hold an account for grant funding we receive for Hall developments and improvement. As we now run the fom)er NKTOP building {see item above) we will establish a similar policy for that element of our activity as and when the amounts required become clear.

Details of any deficit Donated facilities and services Irf any) We now and run the prernises of the former NKTOP SC 0451681see ilern above) and we have taken on the lease of adjacent land comprising a eommunty garden. APPENDIX 1 other optional information Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's t￿￿tee5 Signaturel51

Full name(s) Position (e.g. Chair) Chair Date 31.5.25

4

SC047939 SC047939

APPENDIX 2

North Kessock Village Hall

North Kessock Village Hall

**Receipts and ** **Receipts and ** **Receipts and ** **Receipts and ** payments accounts payments accounts payments accounts payments accounts payments accounts payments accounts payments accounts
For the period
from		 Period start date
01
September
2023
01
September
2023		 to 31
31		 Period end date
August
August		 2024
2024
Section A Statement of receipts and payments
Unrestricted
funds		 Restricted
funds		 Expendable
endowment
funds		 Permanent
endowment
funds		 Total funds
current period		 Total funds last
period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations **£354 ** - - - - - - - **354 ** 2,876
Legacies - - - - - - - - -
Grants - 9,900 - - - - - - 9,900 9,540
Receipts from fundraisingactivities 7,608 - - - - - - 7 7 7 7,608 2,970
Gross tradingreceipts - - - - - - - - - - - -
Income from investments other than
land and buildings - - - - - - - - - - - -
Rents from land & buildings **26,381 ** - - - - - - 2 2 2 **26,381 ** 1 33,165
Gross receipts from other charitable
activities 156 - - - - - - - 1 1 1 156 10,708
- - - -
A1 Sub total A1 Sub total £ 34,499 9,900 - - - - - - 44,399 44,399 44,399 44,399 44,399 59,259
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets
-
-
-
Proceeds from sale of investments
-
-
-
A2 Sub total -
-
-
Total receipts 34,499
9,900
-
~~—~~		 -
-
-
-		 -
-
-
-		 -
-
-
-		 -
-
-
44,399		 -
-
-
44,399		 -
-
-
44,399		 -
-
-
44,399		 44,399 -
-
-
59,259
A3 Payments
Expenses for fundraising activities 4,103 - 4 4 4 4,103 6,114
Gross trading payments 21,366 21 21 21 21,366 **28,451 **
Deposits refunded 3,345 - - - - - - - 3,345 6,118
Payments relating directly to charitable Payments relating directly to charitable
activities - 6,118 6,118 **7,307 **
Building Improvements - 1,406 1 1 1 1,406 2,090
Governance costs:
- - - - - -
Audit / independent examination 125 - 12 12 12 125
Preparation of annual accounts - - - - - -
Legal costs - - - - - -
Other 1,675 1 1 1 1,675 5,017
- - - -
**A3 Sub total ** 30,614 7,524 - - - - - - 38,138 38,138 38,138 38,138 38,138 55,097
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
Purchase of investments
-
-
-
A4 Sub total -
-
-
Total payments 30,614
7,524
-
~~——~~		 -
-
-		 -
-
-		 -
-
-		 -
-
-
38,138		 -
-
-
38,138		 -
-
-
38,138		 -
-
-
38,138		 38,138 -
-
55,097
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year		 3,885
2,376
-
-
6,261
4,162
-
3,885
2,376
-
-
6,261
4,162
~~——————~~

APPENDIX 2

SC047939

North Kessock Village Hall

Section B Statement of balances

Categories
Signed by one or two trustees
on behalf of all the trustees
B3 Other assets
B5 Contingent liabilities
B4 Liabilities
B1 Cash funds
B2 Investments		 Details Unrestricted
funds
to nearest £
5,595
3,885		 Restricted funds
to nearest £
14,521
2,376		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
Cash and bank balances at start of year - - 20,116 15,954
Surplus / (deficit) shown on receipts and
payments account		 - - 6,261 4,162
-
-
Cash and bank balances at end of year
(Agree balances with receipts and payments
account(s))
Details		 9,480 16,897 - - 26,377 20,116
-
-
-
Fund to which
-
asset belongs
-
-
Market valuation
to nearest £		 Last year
to nearest £
Details Fund to which asset belongs Total
Cost (if available)
to nearest £		 -
-
Current value (if
available)
to nearest £		 Last year
to nearest £
Details Total
-
Fund to which liability relates		 -
-
-
Amount due
to nearest £		 Last year
to nearest £
Details Total
Fund to which liability relates		 - -
Amount due
(estimate)
to nearest £		 Last year
to nearest £
Signature Total
Print Name		 -
-
Date of
approval
31.5.25
31.5.25

NKVH OSCR accounts Final.xlsx / Statement of balances

December 2007

2

APPENDIX 2

SC047939

North Kessock Village Hall

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

To provide an event space for the community and wider areas to use, where they can teach activities / classes / socialise and gather. We have been able to run and provide Warm Spaces events, providing free meals and drinks to community through events for children or older generation. We have also provided quiz and entertainment events free of charge.

C3a Trustee remuneration
C4a Trustee expenses
C6 Other information
C5 Transactions with trustees
and connected persons
C3b Trustee remuneration -
details
C4b Trustee expenses -
details
C2 Grants		 Type of activity or project supported
BWCTGrant-(For BuildingDevelopment)
Highland Council WarmSpaces Grant		 Type of activity or project supported
BWCTGrant-(For BuildingDevelopment)
Highland Council WarmSpaces Grant		 Individual /
institution
BWCT
Highland
Council		 Number of grants
made
£		 Number of grants
made
£
1 2,500
1 7,400
Total 9,900
If no remuneration was paid during the period to any charity trustee or person connected to
a trustee cross this box (otherwise complete section 3b)		 X
Authority under which paid £
If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)		 this box X
Nature of transaction Number of
trustees		 £

Nature of relationship		 Transaction
amount (£)		 Balance
outstanding at
period end (£)
Allpaymentsmade to trustees werereimbursmentsforpurchasesmade onbehalfofthe charity.

NKVH OSCR accounts Final.xlsx / Notes

December 2007

3

APPENDIX 2

SC047939

North Kessock Village Hall

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations 1 Donations
Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
Cash Donations 294 294 2,876
Baubles 60 60
-
-
Total
2 Grants		 354 - - - 354 2,876
-
Unrestricted
funds
to nearest £		 -
Restricted funds
to nearest £		 - - -
Total current
period
to nearest £		 -
Total last period
to nearest £
BWCT Grant 2,500 2,500
Highland Council - Warm Spaces 7,400 7,400 6,040
Highland Council Grant - Buildings - 3,500
-
Total
3 Gross receipts from other charitable activities		 - 9,900 9,900 9,540
-
Unrestricted
funds
to nearest £
 -
Restricted funds
to nearest £		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 -
Total current
period
to nearest £		 -
Total last period
to nearest £
Defibrilator 156 156
Sundry - 10,708
-
-
-
-
-
-
Total 156 - - - 156 10,708
- - - - - -

4 Payments relating directly to charitable activities

Unrestricted
funds
to nearest £		 Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total current
period
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
Warm Spaces -









6,118 6,118 7,307
-
-
-
-
-
-
-
-
-
Total - 6,118 - - 6,118 7,307
- - - - - -

NKVH OSCR accounts Final.xlsxAdditional notes (1)

December 2007

APPENDIX 2

SC047939

Additional analysis (2)

Receipts
5 Breakdown of unrestricted funds		 General Booking deposits
held at year end		 Total
unrestricted
funds		 Total
unrestricted
funds last
period
2,876
-
2,970
-
-
33,165
10,708
49,719
-
49,719
6,114
28,451
6,118
-
-
-
5,017
45,700
55,097
-
45,700
4,019
4,019
4,162
Donations 354 354 2,876
Legacies - - -
Grants -
Receipts from fundraising activities 7,608 7,608 2,970
Gross trading receipts - -
Income from investments other than land and
buildings		 - -
Rents from land & buildings 23,871 2,510 26,381 33,165
Gross receipts from other charitable activities 156 156 10,708
Sub total
Receipts from asset & investment sales		 31,989 2,510 - - 34,499 49,719
-

Proceeds from sale of fixed assets		 - -
Proceeds from sale of investments - -
Sub total
Total receipts
Payments		 - - - - - -
31,989 2,510 - - 34,499 49,719
-
Expenses for fundraisingactivities 4,103 4,103 6,114
Gross trading payments 21,366 21,366 28,451
Deposits refunded 3,345 3,345 6,118
Payments relatingdirectlyto charitable activities - -
Grants and donations -
Governance costs: - -
Audit / independent examination 125 125 -
Preparation of annual accounts - -
other 1,675 1,675 5,017
-
-
Sub total
Payments relating to asset and investment
movements		 30,614 - - - 30,614 45,700
-
Purchases of fixed assets - -
Purchase of investments - -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year		 - - - - - -
-
30,614 - - - 30,614 45,700
-
1,375 2,510 - - 3,885 4,019
-
1,375 2,510 - - 3,885 4,019
-
Nature and purpose of funds
Since the year end
At the year end the charity holds		 £2,500 of unrestrict
deposits and paym		 ed funds has been designated toward
ents on advance bookings which are i		 s the building works
ncluded in rents rec		 .
eived above.

NKVH OSCR accounts Final.xlsxAdditional notes (2)

December 2007

APPENDIX 2

SC047939

North Kessock Village Hall

Additional analysis (3)

6 Breakdown of restricted funds

6 Breakdown of restricted funds
Receipts Building
Development
Fund		 Warm Spaces Total restricted
funds		 Total restricted
funds last
period
Donations -
Legacies -
Grants 2,500 7,400 9,900 9,540
Receiptsfrom fundraising activities -
Gross tradingreceipts -
Incomefrom investments otherthan land and buildings -
Rentsfrom land & buildings -
Gross receipts from other charitable activities -
Sub total
Receipts from asset & investment sales		 2,500 - 7,400 - 9,900 9,540
-

Proceedsfromsale of fixed assets		 -
Proceeds from sale of investments -
Sub total
Total receipts		 - - - - - -
2,500 - 7,400 - 9,900 9,540
-

Payments

Payments
Expenses for fundraisingactivities - -
Gross trading payments -
Investment management costs -
Payments relatingdirectlyto charitable activities 6,118 6,118 7,307
Buildingimprovements 1,406 1,406 2,090
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements		 1,406 - 6,118 - 7,524 9,397
-
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year		 - - - - - -
-
1,406 - 6,118 - 7,524 9,397
-
1,094 - 1,282 - 2,376 143
-
1,094 - 1,282 - 2,376 143
-
Nature and purpose of funds
Building Development Funds are for improvemnts to the building and its facilities, including a stage chairlift.
companionship to the local community.		 Warm Spaces provide shelter, susten ance and

NKVH OSCR accounts Final.xlsxAdditional notes (3)

December 2007

APPENDIX 3

Independent examiner’s report on the accounts

V2

Report to the Charity name trustees/members of North Kessock Village Hall

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|||||||| |---|---|---|---|---|---|---| |Registered charity|SC047939| |number| |On the accounts of the|Period start date|Period end date| |charity for the period|Day|Month|Year|Day|Month|Year| |1|September|2023|to|31|August|2024| |Set out on pages|(remember to include the page| |numbers of additional sheets)| |Respective| |The charity’s trustees are responsible for the preparation of the accounts in accordance| |responsibilities of| |with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the| |trustees and examiner| |Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees| |consider that the audit requirement 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|My examination is carried out in accordance with Regulation 11 of the 2006 Accounts| |examiner’s statement|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|In the course of my examination, no matter has come to my attention [other than that| |statement|disclosed on the attached page*]| |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.| |Signed:| |Name:| |Relevant professional| |qualification(s) or body| |(if any):| |Address:|

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*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

APPENDIX 3 Disclosure section Only Complete rf the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose