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2026-06-30-accounts

REGISTERED COMPANY NUMBER: SC532377 (Scotland) REGISTERED CHARITY NUMBER: SC48440

Report of the Trustees and

Unaudited Financial Statements For The Year Ended 30 June 2026

for

Elgin Town Hall For The Community Ltd

The Long Partnership 4 North Guildry Street

Elgin Moray IV30 1JR

Elgin Town Hall For The Community Ltd

Contents of the Financial Statements For The Year Ended 30 June 2026

Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8 to 9
Notes to the Financial Statements 10 to 15
Detailed Statement of Financial Activities 16 to 17

Elgin Town Hall For The Community Ltd

Report of the Trustees For The Year Ended 30 June 2026

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2026. 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).

The trustees, who are also the directors of Elgin Town Hall for The Community Ltd for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently. observe the methods and principles in the Charities SORP. make judgements and estimates that are reasonable and prudent.

state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities

The trustees present their report and financial statements for the year ended 30 June 2026.

The charity filed dormant accounts to the year end 30 June 2018 and began to operate on 1 July 2018. Elgin Town Hall for the Community Ltd became a registered charity from 6th June 2018.

The financial statements for the year ended 30 June 2026 have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's [governing document], the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "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)" (as amended for accounting periods commencing from 1 January 2016)

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity was originally established to save Elgin Town Hall from closure in 2018 and to position it so that it could, thereafter, continue to function in a financially sustainable manner. This objective remains in place, alongside the following.

The advancement of citizenship and community development. The advancement of the arts, heritage, culture and science.

The provision of recreational facilities, with the objective of improving the conditions of life for the persons for whom the facilities and activities are primarily intended.

Page 1

Elgin Town Hall For The Community Ltd

Report of the Trustees For The Year Ended 30 June 2026

ACHIEVEMENTS AND PERFORMANCE Charitable activities

1. Principal Reason for Formation of Charity

The main motivation behind local people within the Moray community coming together to form the charity, was the desire and determination to save Elgin Town Hall from closure by the Moray Council with effect from July 2018. The understanding was that the Hall would only be kept open if a community group was formed and met the criteria for running a Hall in their own right.

One the basis of the financial case that we were able to make to the Council, we were allowed to take over the running of the Hall from August 2018.

We are currently working with the Moray Council to establish Heads of Terms and Lease contracts for the anticipated return to the Hall following the renovations which are now at the point of starting. We expect that a future lease will be granted for a minimum of 30 years, which will allow the Charity access to funding opportunities which currently are out with our reach. Our solicitors are currently working with The Moray Council to complete the contract.

2. Beneficiaries of Elgin Town Hall for the Community

The Board recognised that access to the Hall was originally intended mainly for the citizens of Elgin but what we have brought about was aimed at the community of Moray as a whole. Reflecting this as an essential development, we made changes to our "Articles of Association" at the Annual General Meeting held in August 2019, that redefined "community" as being Moray-wide and not attached to specific Moray postal codes as was previously the case.

We very much believe that our community has very much appreciated the way in which the Hall is operated and the transformation that we have made. The refurbished venue will allow new and exciting events to take place, as well as those we currently offer. Conversations are taking place with National Theatre of Scotland as well as other creative organisations which we hope will be met with excitement and anticipation by the Moray community. We anticipate that the reach of the Hall will increase over the next few years and that this will contribute to the ongoing economic development of Moray as a whole. Moving into next year, we also look forward to welcoming a local Gaelic Mod.

3. Purpose of Charity

Elgin Town Hall for the Community was established to provide our community with access to a venue that provides a breadth of high quality and affordable events that amount to something for everyone and which makes them want to return, time and time again. This remains the rationale for our existence, and we endeavour to strengthen our local economy by attracting more visitors to the Hall.

4. Impact of Charity

The Charity has brought about a hugely significant transformation of the Hall since its inception in August 2018 in terms of what our community was keen to respond to. This was evident in the breadth of opportunities available to them and their take up of what we offered.

We have offered events for up to 600 patrons and we have also developed and delivered opportunities for many community groups to use the Hall on a regular basis. This confirms the importance that we see as a Board in providing very much needed social opportunities for all, as well as being a venue that has a growing economic impact locally.

As we move into the refurbished Hall, our capacity will increase significantly, and we look forward to welcoming more patrons with capacities of 800 (standing) and 580 (seated) in the main auditorium plus the new studio space.

We also continue to support local groups who use the Hall for a wide variety of activities. Supporting young people to engage in dance, theatre, gymnastics etc. Facilitating activities for adults including education, dance, fitness etc

5. Charity's Challenge

The challenge that our Charity faced last year, continues into this year. Our current venue is so much smaller than Elgin Town Hall, and although we are seeing an increase in numbers of people attending events, an increased number of events, and an increase in demand for space within the building, this still does not equate to the lost revenue situation, leaving us still somewhat concerned about the financial stability of the organisation.

Page 2

Elgin Town Hall For The Community Ltd

Report of the Trustees For The Year Ended 30 June 2026

Our staffing levels remain the same, with a slight agreed decrease in employment hours. We continue to be hugely dependent upon our volunteer base, and although still healthy, we have seen a significant decrease in the number of volunteer hours. This is most likely due to the nature of volunteering which has moved from customer facing to administrative duties.

That said, we were fortunate to welcome a considerable number of new Directors, all of whom answered an appeal for skills sets necessary for us to move forward into the new venue and the challenges that this will bring. Interviews were held, and we were able to select applicants whom we felt would bring additional strength to the Board.

Financial stability remains a huge focus of the Board, and we continue to receive monthly updates from our Financial Controller. We remain incredibly grateful to Highlands & Islands Enterprise colleagues who continue to support our organisation with knowledge and financial expertise, and who have provided us with grant funding this financial year to support staffing costs. This is much welcome. We also are grateful for the support of the Cultural Quarter Project Manager, Project Officer, and Estates staff within Moray Council for their support. We continue to meet regularly with the Architects and the Contractors who are undertaking the renovations of the building. We are incredibly grateful that our needs are being considered and that the Charity is at the centre of the discussions.

6. Accountability as a Charity

The Board remains accountable to our staff, user groups and patrons. Our Annual General Meetings are open to the public, and we welcome attendance at these.

We have many volunteers, without whom, we would not be able to function. The volunteers are led by a Board member who maintains regular contact. The Board is hugely grateful to all volunteers and bar staff who enable us to continue to deliver events for the Moray community.

We also have an exceptionally large number of followers on social media who show a huge and continuing interest in what we are doing and who provide very welcome support and encouragement to us.

7. Responsibility for Preparing the Trustees' Annual Report

It is recognised that the charity trustees are ultimately responsible for preparing the Trustees Annual Report

It is our trustees, therefore, who are best placed to put forward what we consider to be our achievements.

This Report was drafted by the Chair of the Charity Board in the first instance and then discussed with and agreed by all the charity trustees at a meeting of the trustees on 12 August 2026.

FINANCIAL REVIEW

The level of unrestricted funds held at the year end was £144,553 of which £34,528 is represented by fixed assets and £98,865 by liquid funds.

It is the aim of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three- and six-month's expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, that they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised.

The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.

As mentioned above, the charity is heavily dependent on volunteers who have devoted a great deal of time to Elgin Town Hall for the Community, both in the initial stages and in respect of the continuing running of the charity.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Page 3

Elgin Town Hall For The Community Ltd

Report of the Trustees For The Year Ended 30 June 2026

STRUCTURE, GOVERNANCE AND MANAGEMENT

The company is a registered charity, number SC048440. It is a company limited by guarantee, not having a share capital and is governed by the rules set out in its Memorandum and Articles of Association.

New trustees are appointed at the Annual General Meeting or may be appointed by the existing trustees during the year. Changes to the Articles of Association were agreed at the Annual General Meeting of the Town Hall on Wednesday 21 August 2019.

At each Annual General Meeting, where Directors have served two terms of office (with a term being 3 years), they shall demit from office. However, they can become eligible again after at least one year out of office.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The management of the charity is the responsibility of the trustees who are elected at the Annual General Meeting. The charity is administered by the board of trustees.

Potential trustees are identified by existing trustees having regard to the skills available and required by the Board.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

SC532377 (Scotland)

Registered Charity number

SC48440

Registered office

Elgin Sports and Community Centre Trinity Road Elgin Moray IV30 1UE

Trustees

Ms M H Anderson Ms J Andrews Mr L T Black (resigned 12.8.26) Ms F J Chalmers Mr A A Henderson Ms J A Hyndman (resigned 27.8.25) Mr A F Lawson (resigned 28.8.25) Mr C J Mcphail Ms S Kellock Mr C McLeod Mr G Tooke Mr H S McCook (appointed 27.8.25) Mr E J Andrews (appointed 13.4.26) Mr A M Brown (appointed 13.4.26) Mr R L Cruickshank (appointed 13.4.26) Ms E Davies (appointed 13.4.26) Ms S M Murray (appointed 13.4.26) Mr T S Ogilive (appointed 13.4.26) Mr D Robertson (appointed 13.4.26) Ms F K Sim (appointed 13.4.26) Ms L J Williamson (appointed 13.4.26)

Page 4

Elgin Town Hall For The Community Ltd

Report of the Trustees

For The Year Ended 30 June 2026

REFERENCE AND ADMINISTRATIVE DETAILS

Company Secretary Mr C J Mcphail

Independent Examiner

The Long Partnership 4 North Guildry Street Elgin Moray IV30 1JR

Approved by order of the board of trustees on 13 August 2026 and signed on its behalf by:

Ms J Andrews - Trustee

Page 5

Independent Examiner's Report to the Trustees of Elgin Town Hall For The Community Ltd

I report on the accounts for the year ended 30 June 2026 set out on pages seven to fifteen.

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 :

have not been met; or

Alan E Long FCA The Institute of Chartered Accountants in England and Wales

The Long Partnership 4 North Guildry Street Elgin Moray IV30 1JR

13 August 2026

Page 6

Elgin Town Hall For The Community Ltd

Statement of Financial Activities For The Year Ended 30 June 2026

Unrestricted
Restricted
fund
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
1,690
29,004
Charitable activities
Hall hire
94,799
-
Other trading activities
2
4,427
-
Total
100,916
29,004
EXPENDITURE ON
Raising funds
8,042
-
Charitable activities
Hall hire
182,527
29,004
Total
190,569
29,004
NET INCOME/(EXPENDITURE)
(89,653)
-
RECONCILIATION OF FUNDS
Total funds brought forward
234,206
-
TOTAL FUNDS CARRIED FORWARD
144,553
-		 30.6.26
Total
funds
£
30,694
94,799
4,427
129,920
8,042
211,531
219,573
(89,653)
234,206
144,553		 30.6.25
Total
funds
£
90,690
221,466
2,498
314,654
25,885
275,570
301,455
13,199
221,007
234,206

The notes form part of these financial statements

Page 7

Elgin Town Hall For The Community Ltd

Balance Sheet 30 June 2026

Unrestricted
Restricted
fund
funds
Notes
£
£
FIXED ASSETS
Tangible assets
7
34,528
-
Investments
8
1
-
34,529
-
CURRENT ASSETS
Debtors
9
18,509
-
Cash at bank and in hand
98,865
-
117,374
-
CREDITORS
Amounts falling due within one year
10
(7,350)
-
NET CURRENT ASSETS
110,024
-
TOTAL ASSETS LESS CURRENT
LIABILITIES
144,553
-
NET ASSETS
144,553
-
FUNDS
11
Unrestricted funds
TOTAL FUNDS		 30.6.26
Total
funds
£
34,528
1
34,529
18,509
98,865
117,374
(7,350)
110,024
144,553
144,553
144,553
144,553		 30.6.25
Total
funds
£
78,515
1
78,516
28,886
139,854
168,740
(13,050)
155,690
234,206
234,206
234,206
234,206

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 8

Elgin Town Hall For The Community Ltd

Balance Sheet - continued

30 June 2026

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 13 August 2026 and were signed on its behalf by:

Ms J Andrews - Trustee

The notes form part of these financial statements

Page 9

Elgin Town Hall For The Community Ltd

Notes to the Financial Statements For The Year Ended 30 June 2026

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property - 5% on cost Plant and machinery - 20% on cost and 10% on cost Fixtures and fittings - 20% on cost Computer equipment - 33% on cost

Taxation

The charity is exempt from corporation 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

30.6.26 30.6.25 £ £ Fundraising events 4,427 2,498

continued...

Page 10

Elgin Town Hall For The Community Ltd

Notes to the Financial Statements - continued For The Year Ended 30 June 2026

3. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

30.6.26 30.6.25
£ £
Auditors' remuneration for non audit work 3,387 3,427
Depreciation - owned assets 9,690 11,961
Deficit on disposal of fixed assets 34,572 -

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2026 nor for the year ended 30 June 2025.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 June 2026 nor for the year ended 30 June 2025.

5. STAFF COSTS

The average monthly number of employees during the year was as follows:

Full time 30.6.26
30.6.25
2
2
Part time 3
3
5
5

No employees received emoluments in excess of £60,000.

6.

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
Restricted
fund
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
49,863
40,827
Charitable activities
Hall hire
221,466
-
Other trading activities
2,498
-
Total
273,827
40,827
EXPENDITURE ON
Raising funds
25,721
164
Charitable activities
Hall hire
243,833
31,737
Total
269,554
31,901
NET INCOME
4,273
8,926		 Total
funds
£
90,690
221,466
2,498
314,654
25,885
275,570
301,455
13,199

continued...

Page 11

Elgin Town Hall For The Community Ltd

Notes to the Financial Statements - continued For The Year Ended 30 June 2026

6. COMPARATIVES FOR THE STATEMENT COMPARATIVES FOR THE STATEMENT OF FINANCIAL OF FINANCIAL ACTIVITIES - continued - continued
Unrestricted Restricted Total
fund funds funds
£ £ £
Transfers between funds 8,926 (8,926) -
Net movement in funds 13,199 - 13,199
RECONCILIATION OF FUNDS
Total funds brought forward 221,007 - 221,007
TOTAL FUNDS CARRIED FORWARD 234,206 - 234,206
7. TANGIBLE FIXED ASSETS
Improvements Fixtures
to
property		 Plant and
machinery		 and
fittings		 Computer
equipment		 Totals
COST £ £ £ £ £
At 1 July 2025 55,157 57,894 9,263 18,699 141,013
Additions - 275 - - 275
Disposals (46,096) - (231) - (46,327)
At 30 June 2026 9,061 58,169 9,032 18,699 94,961
DEPRECIATION
At 1 July 2025 12,617 31,549 7,178 11,154 62,498
Charge for year 452 5,560 448 3,230 9,690
Eliminated on disposal (11,524) - (231) - (11,755)
At 30 June 2026 1,545 37,109 7,395 14,384 60,433
NET BOOK VALUE
At 30 June 2026 7,516 21,060 1,637 4,315 34,528
At 30 June 2025 42,540 26,345 2,085 7,545 78,515
8. FIXED ASSET INVESTMENTS
MARKET VALUE Shares in
group
undertaking
£
At 1 July 2025 and 30 June 2026 1
NET BOOK VALUE
At 30 June 2026 1
At 30 June 2025 1

There were no investment assets outside the UK.

The company's investments at the balance sheet date in the share capital of companies include the following:

continued...

Page 12

Elgin Town Hall For The Community Ltd

Notes to the Financial Statements - continued For The Year Ended 30 June 2026

8. FIXED ASSET INVESTMENTS - continued

Elgin Town Hall Trading ltd

Registered office: 1 Trinity Place, Elgin, Moray, IV30 1UL
Nature of business: Bar and catering
%
Class of share:
holding
Ordinary
100
30.6.26
£
Aggregate capital and reserves
1
9.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.26
£
Trade debtors
11,571
Bad debt provision
(63)
Other debtors
1,355
VAT
-
Prepayments
5,646
18,509
10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.26
£
Trade creditors
416
Social security and other taxes
516
Pension
446
VAT
2,093
Other creditors
2,180
Accrued expenses
1,699
7,350
11.
MOVEMENT IN FUNDS
Net
movement
At 1.7.25
in funds
£
£
Unrestricted funds
General fund
234,206
(89,653)
TOTAL FUNDS
234,206
(89,653)		 30.6.25
£
1
30.6.25
£
15,645
(1,413)
8,934
771
4,949
28,886
30.6.25
£
7,722
1,166
423
-
913
2,826
13,050
At
30.6.26
£
144,553
144,553

continued...

Page 13

Elgin Town Hall For The Community Ltd

Notes to the Financial Statements - continued For The Year Ended 30 June 2026

11. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 100,916 (190,569) (89,653)
Restricted funds
HIE Funding 29,004 (29,004) -
TOTAL FUNDS 129,920 (219,573) (89,653)
Comparatives for movement in funds
Unrestricted funds Net
movement
At 1.7.24
in funds
£
£		 Transfers
between
funds
£		 At
30.6.25
£
General fund 221,007
4,273		 8,926 234,206
Restricted funds
Digital Hub -
8,822		 (8,822) -
Shared Prosperity -
104		 (104) -
-
8,926		 (8,926) -
TOTAL FUNDS 221,007
13,199		 - 234,206
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds Incoming
resources
£		 Resources
expended
£		 Movement
in funds
£
General fund 273,827 (269,554) 4,273
Restricted funds
HIE Funding 25,000 (25,000) -
Digital Hub 13,813 (4,991) 8,822
Shared Prosperity 2,014 (1,910) 104
40,827 (31,901) 8,926
TOTAL FUNDS 314,654 (301,455) 13,199

continued...

Page 14

Elgin Town Hall For The Community Ltd

Notes to the Financial Statements - continued For The Year Ended 30 June 2026

11. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Digital Hub
Shared Prosperity
TOTAL FUNDS		 Net
movement
At 1.7.24
in funds
£
£
221,007
(85,380)
-
8,822
-
104
-
8,926
221,007
(76,454)		 Transfers
between
funds
£
8,926
(8,822)
(104)
(8,926)
-		 At
30.6.26
£
144,553
-
-
-
144,553

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
HIE Funding
Digital Hub
Shared Prosperity
TOTAL FUNDS		 Incoming
Resources
Movement
resources
expended
in funds
£
£
£
374,743
(460,123)
(85,380)
54,004
(54,004)
-
13,813
(4,991)
8,822
2,014
(1,910)
104
69,831
(60,905)
8,926
444,574
(521,028)
(76,454)

12. RELATED PARTY DISCLOSURES

At 30 June 2026 the trading owed the charity £1,355 in respect of donations due (2025 - £13,519).

As at 30 June 2025 Elgin Town Hall for the Community owed Elgin Town Hall Trading Ltd £391. During the year Elgin Town Hall Trading Ltd provided services of £500 and Elgin Town Hall for the Community Ltd repaid £733. As at 30 June 2026 Elgin Town Hall for the Community owed Elgin Town Hall Trading Ltd £158.

Page 15

Elgin Town Hall For The Community Ltd

Detailed Statement of Financial Activities For The Year Ended 30 June 2026

Detailed Statement of Financial Activities
For The Year Ended 30 June 2026
30.6.26 30.6.25
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 1,690 49,864
Grants 29,004 40,826
Other trading activities 30,694 90,690
Fundraising events 4,427 2,498
Charitable activities
Hall hire 94,799 221,466
Total incoming resources 129,920 314,654
EXPENDITURE
Raising donations and legacies
Other trading activities 7,979 24,707
Other trading activities
Bad debts 63 1,178
Charitable activities
Wages 112,940 132,543
Advertising 4,390 3,027
Cleaning 2,989 5,607
Computer and software expenses 11,378 21,306
Light and heat 5,186 49,019
Hire of equipment 215 -
Insurance 8,684 8,695
Licencing and subscriptions 2,278 2,794
Telephone 1,590 4,254
Printing, postage and Stationery 611 851
Rates 7,938 8,888
Repairs and renewals 909 12,051
Sundry expenses 181 694
Training 85 -
Fundraising expenses 3,029 2,001
Motor expenses - 71
Rent 78 -
Improvements to property 453 2,758
Plant and machinery 5,560 6,097
Fixtures and fittings 448 895
Computer equipment 3,230 2,212
172,172 263,763

This page does not form part of the statutory financial statements

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Elgin Town Hall For The Community Ltd

Detailed Statement of Financial Activities For The Year Ended 30 June 2026

Detailed Statement of Financial Activities
For The Year Ended 30 June 2026
30.6.26 30.6.25
£ £
Support costs
Finance
Bank charges 380 5,695
Loss on sale of tangible fixed assets 34,572 -
Governance costs 34,952 5,695
Auditors' remuneration for non audit work 3,387 3,427
Professional fees 1,020 2,685
4,407 6,112
Total resources expended 219,573 301,455
Net (expenditure)/income (89,653) 13,199

This page does not form part of the statutory financial statements

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