CHARITh REGISTRATION NUMBER: SC048459 Friends of the Fishermen's Hall Unaudited Financial Statements 31 March 2024 RITSONS Chartered accountants 26-30 Marine Place Buckle Moray AB56 1 UT Friends of the Fishermen's Hall Financial Statements Year ended 31 March 2024 Page Trustees, annual report Sndependent examiner's report to the trustees Statement of financial activities Statement of financial position Notes to the financial statements The following pages do not forni part of the financial statsments Detailed statement of financial activities 14 Notes to the detailed statement of financial activities 15 Friends of the Fishermen's Hall Trust•ès' Annual Report Year ended 31 March 2024 The trustees present their report and Ihe unaudited financial statenEnls of the thanty for the year ended 31 March 2024. Ref8rgnc8 and •dmlnlstr¥tlve detsii• R¢gl¥t¢red ¢h•rlty n•m• Friends of the Fishenren's Hall Charlty roglstratlon number SC048459 Prlncipal offlc• 16 North Pringle Si Buckle Moray Th• Iruiteeg Indepondent •xamln•r Structuro, govwn•n¢• and man4g•m•nt The hall is managed by Ihe Trustees and is operaled by them on a voluntary basis. The Trustees are 9uided by the Chairman and ¢lh*r •l•¢led members through app)inlrrenl at AGM or by co-oplion. Obloctlvè• and •ctlvltl•8 The organisalion has been formed to benefit the ¢ommunity of Buckle and district to any individual who is currently a resident in the postcode area AB&fj. The purwse 1$ lo kyovide and advan￿ Ihe a¢¢e$sibility of fecrealional facilities, by owning, managing and maintaining the FBhermen's Hall. Bu¢kie. Friends of the Fishermen's Hall Trustee•. Annual Rèport Icontinu•d) Year ended 31 March 2024 Achievement8 and perforniance The Trustees whi15t smaller in number continue lo develop and take forward the stewardship of the Fishermen's Hall as the second largest pU￿1C space in Moray after Elgin Tcpwr, Hall. In Ihe last year we have lost the serwtts of the Hall Cc Crri.-a-_r ry,)wever after a period of time he has been repEa￿d and the post has been taken on by ne of our Trustees who has steppèd down frorn that du8 lo t8kin9 Qn the paid post of Hall Co Ofd.,nator￿brlrt9$ a knowledge of the trust as well as a host of management and businass sci115 which are sknpportirKJ the continuing development of the hall with users and events In 23f24 the fvjther redecorats'on of the main hall was undertaken, the refurb ol t￿ Ladies and gents toilet corridor and loilels. including new hand dryers etc. New stage lighting is in the process of being purchased lo enhance provision lor performances and shcws elc. Soundproofing and roof works completed along the front faeing wall of the hall lo redu￿ disturbances lo neighb¢uring prope￿eS during events In the hall. The roots at the rear of the hall and above ihe stage were repointed an¢ given a refresh following IngreSS￿n of warer during some ol t￿ storms experien¢e¢ last year. We havè incr8a$8d the number of nBjor events, artists. weddings, dances In the last finan¢ial year •nd continue lo build on the success of the hall for the coming season. The small group usage continues and we were delighted last '/ear to receive funding for a small cinerna club as well as subslantsal funding for 3 youth club Due to staffing and other legal steps we did not manage lo gel these operational last year bul we ready to go this year and IoDk forward to welcoming more diversified users into our hall. Vve continue to support across the community and we welcome all enquiries for access tD our community spa￿. Vve are posilwe that the growth of 23124 will continue lo uplrft us as we make our way through 24,'25. We would like to thank all our trustees, employees, s4PPOrters. users arHJ Ihe wider community for their ongoiffj comni￿ent lo Ihe Nall. Financial revipw As at 31 March 2024 the chanty un￿StrICted funds of £30.14712023.' £35.4391 The Iruslees. annual repjrt was approved on . .AuliilLu....... and signaj on behaff of the board ol IrLlS;eos by. Friends of the Fishermen's Hall Independent Examiner's Rèport to the Trustees of Friends of th• Fishernien's Hall Year ondod 31 March 2024 I report on the financigl st3tements for the year ended 31 2024. wh￿h comprise the statement of financial activities, statement of ffinanual positK)n and the rdated notes. Respectlvè rnsponsibllltles of trustee8 and examlner The charity's Irustees are responsible for the preparaD"on of the accounts In acccycfance wlth the term5 of the Charities and fru5tee InvestrTpnt (Scotlandl Act 2005 and the Charities kGOUllts {Scotlandl Regulations 2006. The Gharity trLtstees consider that the audit requirement of Regulation 1011 Ila) t¢ Ic) of the 2006 Ac¢ounts Re9ulations does not apply It Is my responsibility to examine the a¢￿Unts as required under section 4411 Ilc) Df the Act and to state whether particular matters have come to my attention. Ba818 of Ind•pendont examinerfs report My examination is Carried out in accordance with RegulatiC￿ 11 Df the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a ¢¢rnparison of the accounts presented wilh those record5. It also Includes consioeration of any unusual rtems OT disclosures in the acwunls. an(J seeks explanaiions from the trusiees conceming any such matters. The proGedures undertaken do not provide all the evidence Ihat would be required in an auijil and nsequenlly I do not expres¥ an audrt cpinion on the view given by the aGcounts. Ind&p&ndènt •xarnln•es $tatement In connection with my examination, no matter has corne 10 my attention.. 11) which gives me reasonable cause to believe Ihat in any material respect the requirements.. lo keep accounting Tecords in accordance with section 4411I{al of the 2005 Act and ReguLalion 4 of the 2W6 Ac¢wnts ReguL4tDn5. and to prepare accounts which accord with the accounting records and comply wrth Regulation 8 01 the 2006 Accounts Regulations have not been met. or 121 to which. in my opinion. attention should be drawn in order lo enable a proper understanding of the accounts lo be reached. Friends of the Fishemien's Hall Statement of Financial Activities Year ended 31 March 2024 2024 Reslri¢led fun¢Js Total funds 2023 Unrestricted funds Total funds Income and endowments Donations and legacies Other trading activities Other income 42,690 42,690 47.374 467 27.448 50,428 47,374 467 Total Income 47.841 42,690 90.531 77,876 Expendlture Expenditure on charitsble activities Total expendlturn 40,139 42,171 82,311 94.752 40,139 42,171 82,311 94,752 Net incomel{expgnditurel 7.702 519 8,220 116,8761 Transfers betsveen funds 112,9941 12,994 Net movement In funds 15,2921 13.513 8.220 {16.876) Reconclllatlon of funds Total funds brought forward Total funds carried fop4vard 35.439 5.177 40.616 57,492 30.147 18.690 48.837 40,616 The slalement of financial activities includes all gains and losses recognised in the year All income and expenditure derive from contsnuing activities. The notss on pages 6 to 12 fomi part of these financial 8tatem•nts. Friends of the Fishermen's Hall Statemènt of Financial Position 31 Mareh 2024 2024 2023 Nots Flxed as8•ts Tangible fixel assets 11 12,046 13,872 Curr¢nt ass8ts Debtors Cash at bank arKi in hand 12 3,733 41,829 4,049 29.513 45,562 33.562 Cr•dltorn." amounts falllng due wlthln one year Net current as¥•ts 13 8,771 6,818 36,791 26.744 Total assets l¢•• ¢urrent Il•blllll 48,837 40,616 Funds of the charfty Reslricled funds Unrestri¢led funds 18.690 30,147 5,177 35,439 Total ¢h•rlty fund• 14 48,837 40,616 These financkl 51alements were approved by the board of Iru*ees and aulfic￿Se