REGISTERED CHARITY NUMBER: SC048209
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31st August 2025
for
Ecclefechan Village Hall
Farries Kirk & McVean Dumfries Enterprise Park Heathhall Dumfries DUMFRIESSHIRE DG1 3SJ
Ecclefechan Village Hall
Contents of the Financial Statements for the Year Ended 31st August 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | ||
| Independent Examiner's Report | 2 | ||
| Statement of Financial Activities | 3 | ||
| Balance Sheet | 4 | ||
| Notes to the Financial Statements | 5 | to | 7 |
| Detailed Statement of Financial Activities | 8 |
Ecclefechan Village Hall
Report of the Trustees for the Year Ended 31st August 2025
The trustees present their report with the financial statements of the charity for the year ended 31st August 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number SC048209
Principal address Carlyle House High Street Ecclefechan DUMFRIESSHIRE DG11 3DG
Trustees G Callender Ms J Callender C Craig Ms K Ferguson Ms R Gilmour Ms C Little C Martin J Nesbitt Mrs S Nesbitt
Independent Examiner Gerald M McGill BA CA Farries Kirk & McVean Dumfries Enterprise Park Heathhall Dumfries DUMFRIESSHIRE DG1 3SJ
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
.............................................................................. Ms J Callender - Trustee
Page 1
Independent Examiner's Report to the Trustees of Ecclefechan Village Hall
I report on the accounts for the year ended 31st August 2025 set out on pages three to seven.
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 charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 the independent examiner's report
My examination was 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 seeking explanations from you as 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 connection with 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 to comply with Regulation 8 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.
Gerald M McGill BA CA The Institute of Chartered Accountants of Scotland
Farries Kirk & McVean Dumfries Enterprise Park Heathhall Dumfries DUMFRIESSHIRE DG1 3SJ
Date: .............................................
Page 2
Ecclefechan Village Hall
Statement of Financial Activities
for the Year Ended 31st August 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 3,018 | 1,833 | |
| Other trading activities | 2 | 18,349 | 9,121 |
| Total | 21,367 | 10,954 | |
| EXPENDITURE ON | |||
| Raising funds | 6,314 | 11,417 | |
| NET INCOME/(EXPENDITURE) | 15,053 | (463) | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 26,458 | 26,921 | |
| TOTAL FUNDS CARRIED FORWARD | 41,511 | 26,458 |
The notes form part of these financial statements
Page 3
Ecclefechan Village Hall
Balance Sheet
31st August 2025
| 2025 Unrestricted fund Notes £ CURRENT ASSETS Cash at bank 41,511 NET CURRENT ASSETS 41,511 TOTAL ASSETS LESS CURRENT LIABILITIES 41,511 NET ASSETS 41,511 FUNDS 5 Unrestricted funds 41,511 TOTAL FUNDS 41,511 |
2024 Total funds £ 26,458 |
|---|---|
| 26,458 | |
| 26,458 | |
| 26,458 | |
| 26,458 | |
| 26,458 |
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. Trustee
The notes form part of these financial statements
Page 4
Ecclefechan Village Hall
Notes to the Financial Statements for the Year Ended 31st August 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. OTHER TRADING ACTIVITIES
| Fundraising events Hall hire |
2025 £ 11,277 7,072 18,349 |
2024 £ 4,119 5,002 |
|---|---|---|
| 9,121 |
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st August 2025 nor for the year ended 31st August 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st August 2025 nor for the year ended 31st August 2024.
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 1,833 |
| Other trading activities | 9,121 |
| Total | 10,954 |
| EXPENDITURE ON | |
| Raising funds | 11,417 |
Page 5
continued...
Ecclefechan Village Hall
Notes to the Financial Statements - continued for the Year Ended 31st August 2025
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| Unrestricted | ||
|---|---|---|
| fund | ||
| £ | ||
| NET INCOME/(EXPENDITURE) | (463) | |
| RECONCILIATION OF FUNDS | ||
| Total funds brought forward | 26,921 | |
| TOTAL FUNDS CARRIED FORWARD | 26,458 | |
| 5. | MOVEMENT IN FUNDS |
| MOVEMENT IN FUNDS | |||
|---|---|---|---|
| Net | |||
| movement | At | ||
| At 1.9.24 | in funds | 31.8.25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 26,458 | 15,053 | 41,511 |
| TOTAL FUNDS | 26,458 | 15,053 | 41,511 |
| Net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 21,367 | (6,314) | 15,053 |
| TOTAL FUNDS | 21,367 | (6,314) | 15,053 |
| Comparatives for movement in funds | |||
| Net | |||
| movement | At | ||
| At 1.9.23 | in funds | 31.8.24 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 26,921 | (463) | 26,458 |
| TOTAL FUNDS | 26,921 | (463) | 26,458 |
| Comparative net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 10,954 | (11,417) | (463) |
| TOTAL FUNDS | 10,954 | (11,417) | (463) |
Page 6
continued...
Ecclefechan Village Hall
Notes to the Financial Statements - continued for the Year Ended 31st August 2025
5. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Net | ||||
|---|---|---|---|---|
| movement | At | |||
| At 1.9.23 | in funds | 31.8.25 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 26,921 | 14,590 | 41,511 | |
| TOTAL FUNDS | 26,921 | 14,590 | 41,511 | |
| A current year 12 months and prior year 12 months combined net movement in funds, included | in the above are as follows: | |||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 32,321 | (17,731) | 14,590 | |
| TOTAL FUNDS | 32,321 | (17,731) | 14,590 |
6. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st August 2025.
Page 7
Ecclefechan Village Hall
| Detailed Statement of Financial Activities | |||
|---|---|---|---|
| for the Year Ended 31st August 2025 | |||
| 2025 | 2024 | ||
| £ | £ | ||
| INCOME AND ENDOWMENTS | |||
| Donations and legacies | |||
| Donations | 3,018 | 1,833 | |
| Other trading activities | |||
| Fundraising events | 11,277 | 4,119 | |
| Hall hire | 7,072 | 5,002 | |
| 18,349 | 9,121 | ||
| Total incoming resources | 21,367 | 10,954 | |
| EXPENDITURE | |||
| Raising donations and legacies | |||
| Insurance | 1,437 | 1,485 | |
| Light and heat | 2,250 | 4,701 | |
| Sundries | 20 | 215 | |
| Property Repairs | 2,607 | 4,268 | |
| Calendar Costs | - | 748 | |
| 6,314 | 11,417 | ||
| Total resources expended | 6,314 | 11,417 | |
| Net income/(expenditure) | 15,053 | (463) |
This page does not form part of the statutory financial statements
Page 8