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2025-07-31-accounts

21st October 2025

Accounts for Bookends Book Festival SCO48511 Year ending July 31st 2025

!am enclosing the accounts for 2024-2025 for Bookends Book Festival along with The Independent Examiners Report.

Mnilorae«

| have akeacdyuploaded the Chair persons Report to our annual reporting page on your website.

| trust this is all in order and will be grateful if you can also upload these pages to our Annual Reporting page.

Many thanks, best regards

Chairperson Bookends Book Festival

Bookends Chair Report August 2024- August 2025

Bookends monthly PopUp events have becomea well loved part of the Benderloch and surrounding areas social calendar. We have around 40-50 loyal visitors who drop by every month to choose books as well as meet up with friends or just come for a coffee and a chat in a warm friendly place. Our usual total number of visitors on a Bookends day is approx 70.

In a recent survey of locals Bookends emerged as the favourite out of a list of various activities that were most important to the people who use the Victory Hall. Running our regular PopUps on the 3rd of every month is our most important task as an organisation.

We continue to keep an amazing selection of good second hand books, regularly resupplied by our regulars and other locals.

There is a really good turnover of books, especially in our children’s and fictions sections.

Weforproduces thenow PopUP,haveour social co-ordinated14 regularmediavolunteersposts, excellentlykeepingwho bygive oneourup ofFacebooktheir our rstoc timepageeve uplllto date andakéregularlyup a rota contributing new ideas. We have slowly begun to have occasional author visits to bring some additional interest to our PopUp afternoons and also recently ran a short story competition and special event when we had 12 short stories read out and discussed. We plan to do this again in 2026 and include some prizes .

Bookends is also involved in the monthly Table Top Sales run by the Victory Hall when we open up the BookRoom, usually with 1 volunteer. In addition we have a presence at the Lorn Agricultural Show every August with a stall of books and participate in the Christmas Fair also at. The Victory Hall. We still have Book Boxes/sheds in several surrounding villages, looked after by volunteers. These are especially popular since the mobile library was terminated. There is also a Book shed associated with the Racer Cafe which attracts visitors to chodse books and leave donations.

We acquired a new outlet for our surplus books since Better World Books ceased collecting from us. World of Books now takes boxes of books but involves scanning the ISBN codes to ensure they are sellable through World of Books. This is a less convenient system than before but nonetheless does enable us to avoid large stockpiles of books as we have limited storage space.

One area of concern for us is the fabric of the hall we use for our Bookroom. Thé situation is being considered by the Victory Hall committee and various assessments are being carried out by consultants to find the best way forward for repairs.

We are planning to start replacing some of the bookshelves which have deteriorated and will invest some of our current healthy financial balance to ensure the room looks good and is safe. We are also pleased to be supporting authors to carry our School visits and also plan to offer to supply books to the local Primary School.

Overall its been another good year for Bookends.

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Bookends

Bookends Bookends

Receipts and Payments Accounts for 1sAug 2023 to 31st July 2024
]
£ £
Receipts 1859.69
Unrestricted awards and grants 0.00
Restricted grants 0.00
Ticket Sales 0.00
Donations - Festival ,pop-ups and events 1859.69
1859.69
Payments
PPS 0.00
Hall hire 169.00
Electricity 126.00
Refreshments 27.44
Authors/storyteller fees 0.00
Other/misc 500.00
822.44
Excessofreceiptsoverexpenditurefortheperiod 1037.25

1

Bookends

Bookends
Notes totheAccounts as at 31 July2025
Assets
__.Bokends has.sound recording equipment.worth £149-to-enable recording of author talks to
on the website. As well as the Balance sheet assets the charity has been donated book shelves,
share ———$<$—— SS a
sofas, armchairs and second hand books which were used to transform the local village hall into a
reading room. This hasbecome a permanent feature in the village hall and isnow used by all other
hall users.
Since these assets were donated and if the charity was to cease they would be donated on, they are
not considered bythe trustees to have a value for accounting purposes.
Liabilities:
At the period end Bookends owed the following amounts: £
Hall fees 0
Author fees ¢)
—__o
Excess of Receipts over Payments
The excess of receipts over payments over 31 July 2025was £1037.25
Less: liabilities (as shown above)
Actualexcess of Icome for the period 1037
Income

Reserves

The Bookends trustees continue to have a reserves policy. This entails allocating part of this excess income to be held as a prudent reserve so that the organisation can meet its future obligations and aims. It is possible we will be investing in new shelving within the next few months and so some Donations £500 was donated to the Victory Hall in August 2024 . This was agreed at the AGM after discussing our current financial reserves and the needs of the Victory Hall at this time. Trustee Remuneration and Expenses

No Trustee remuneration or expenses were paid during this period

Transaction with Connected Person

No Transaction were made to connected persons

1

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Income Restricted Restricted SoeSe
age
BANK Brought forward
4097.08
Gross lo eaeAy
BANKTOTALS

AUG
6"PopUp * others
Aug
8 DonationtoVictoryHall
Sep 9 Horticuttural show
Sep 18 Rentforhall
Sep24 SepPopUp
Oct9 OctPopUp
Oct15 Racercafe
Nov
11 NovPopUp
Nov
21 RacerCafe
Nov25 World ofBooks
Dec4 Leakey Bookshop
Dec12 DecPopUp
Dec22 World ofBooks
Jan 1 Rentfor Hall
Jan7 JanPopUp
Feb17 FebPopUp
Mar5 MarchPopUp
Mar 14 CarBootsale
Mar 14 Sum Up
Mar22 CarBootsale
April22 AprilPopUp
May8 MayPopUp
May8 RacerCafe
May
8 AprilCarBootsale
May 13 May
car boot sale
May14 Rentfor Hall
June4 Sum updonation
June6 June PopUp
June 9 Racercafe
June9 CarBootsale
July15 JulyPopUp
July 15 JulyCarBootsale
Jul 15 Racercafe
Jul18 Rentfor Hall
TOTALS
5.70
18.79
159.70
99.89
10.00
79.12
9.50
33.40
50.00
101.07
10.48
114.09
86.30
97.64
22.99
30.28
20.00
86.81
70.83
6.50
30.53
86.11
4.92
112.81
10.70
44.61
85.40
39.62
10.90
1859.69
07.70
18.79
153.70
91.89
10.00
68.14
9.50
33.40
50.00
77.47
10.48
107.09
76.30
74.65
22.99
30.28
20.00
75.82
57.95
6.50
30.53
83.11
4.92
100.81
10.70
44.61
78.40
39.62
10.90
1,706.25
0.00 ; peel ~—« $26.70
Ea
18.79LER
EEE Ao
159.70ieee
9989
=
8.00
10.00 SSea
79.12 SS ae
9.50MES
Pie
Bedeo Aero cree
101.07/23.60
eS
SDSS
114.09 BEERS ae
86.30Sanwa
nes
97.64See
22.90RES
30.28GaSe
20.00SSA
66.61 Sei eee
70.63 SRG
OSB
6.50HPS
TSESe
90.53BSS
86.11 ASS Coa
Peieeeabesrs

492 AiR
Sees
112.81Beet
10.70 RIBS
ee:
44.61 RES ea
85.40 SSETSE
99.62 IeeePS
10.90SSS
CT
ee
1765.81
=
822.44
DSRS,
0.00 39.00
39.00
78.00
13.00
169.00
: 16.00
6.00
8.00
8.00
19.00
7.00
8.00
21.00
9.00
5.00
12.00
7.00
126.00
PES

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==> picture [596 x 162] intentionally omitted <==

----- Start of picture text -----
Bank R iliati
Cash 30.00
Receipts 1,859.69
Payments -822.44 Balance c/f 5,134.33
Cash 30.00
5,164.33 5,164.33
----- End of picture text -----

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Independent Examiner's Report to the Trustees of ‘Bookends’ Trust SCcoka|s il | report on the accounts of the charity for the year ended 31 July 2025 which are set out on pages | to 5.

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 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 Il 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 | 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:

  2. e to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations

  3. e to prepare accounts which accord with the accounting records and comply)with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Relevant Professional qualification/professional body: LLB, Retired Bank Manager

Date: 21 October