2025-07-31-accounts - Tarbrax Common & Village Hall Trust

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

TCVHT Annual Report and Financial Statements Year ended 31[st] July 2025

Tarbrax Common and Village Hall Trust

Annual Report and Financial Statement

Year ended 31[st] July 2025

==> picture [514 x 331] intentionally omitted <==

Tarbrax Common and Village Hall Trust (TCVHT) is a registered Scottish Charitable Incorporated Organisation

Charity Number: SC048522

Tarbrax Common and Village Hall Trust SCIO SC048522

[st] July 2025

Contents
	Page
1 Legal and Administratve Informaton	3
2 Chair’s Forward	4
3 Trustees’ Report	5 - 6
Structure, Governance and Operatons
Our Actvites
Statement of Trustee Responsibilites
4. Financial Statements	7 - 9
Independent Examiner’s Report
Summary of Accounts

Tarbrax Common and Village Hall Trust SCIO SC048522

TCVHT Annual Report and Financial Statements Year ended 31[st] July 2025

1 Legal and Administrative Information

Charity Number SC048522 (SCIO)

Business Address Tarbrax Village Hall

Crosswood Terrace Tarbrax EX55 8XE

==> picture [307 x 260] intentionally omitted <==

----- Start of picture text -----
Trustees at 31 [st] July 2025
Elected Trustees (Chair)
(Treasurer/Secretary)
Trustee Vacancies 4
Co-opted Trustee SLC Councillor
Independent Examiner
----- End of picture text -----

Tarbrax Common and Village Hall Trust SCIO SC048522

TCVHT Annual Report and Financial Statements Year ended 31[st] July 2025

2 Chair’s Forward

It gives me great pleasure to present the Chair’s Report for the past year. The Village Hall continues to be at the heart of our community, providing a welcoming space for social, cultural, and recreational activities. Despite challenges, we have seen strong engagement from local residents and groups, and the hall remains a vital resource for all.

Governance and Management

The committee has met regularly throughout the year to oversee the running of the hall.
We have ensured compliance with all statutory obligations, including health and safety, insurance, and safeguarding.
Volunteer support has been invaluable, and I extend my gratitude to all who have given their time and energy.

Activities and Community Use

The hall has hosted a wide range of events: mothers’ day tea, yoga classes, Open mic nights, and various celebrations.
Community meetings are regularly held at the Hall and organisations such as local Choir have used the venue throughout the year.
Special events, including Summer Fair, Music Night and Psychic Night were well attended and strengthened community spirit.

Maintenance and Improvements

Routine maintenance has been carried out to keep the building safe and welcoming.
This year we completed a much needed refurbishment to allow the Hall to be a usable place all year round. A new ceiling along with lighting was fitted and a new boiler and heating system was installed. The benefits of these have been immediately noticeable. We have also begun some renovations to the external area which will be continued through the year. This has largely been funded with grants from SLC and local energy grant funding organisations.

The Village Hall remains a cornerstone of our community. With ongoing support and careful management, we are confident it will continue to thrive in the years ahead.

– Chair TCVHT

Tarbrax Common and Village Hall Trust SCIO SC048522

TCVHT Annual Report and Financial Statements

Year ended 31% July 2025

3 Trustees’ Report

The Trustees of Tarbrax Common and Village Hall Trust present their annual report and financial information for the year ending 31° July 2025.

Introduction

Tarbrax Common and Village Hall Trust (TCVHT) is a Scottish Charitable Incorporated Organisation, our aims are summarised as:

e The provision of Tarbrax Village Hall and Common as a community amenity
e To manage and develop Tarbrax Village Hall and Common to an adequate standard on an ongoing basis, on behalf of the community, seeking to act as a co-ordinating body, in meeting the leisure, recreational and educational needs of the community.

Structure, Governance and Operations

TCVHT was registered in July 2018 as a Scottish Charitable Incorporated Organisation (SCIO), totally replacing two charities: Tarbrax Village Hall Trust — which owned Tarbrax Village Hall and the majority of Tarbrax Common- and Tarbrax Village Hall Association which managed Tarbrax Village Hall.

The Trust is administered in accordance with its constitution.

Members: we currently have 30 members and all residents over the age of 16 years from within our community are welcome to become members, support our charitable purposes and vote at General meetings.

Trustees: the Board of Trustees is elected from the membership and has collective responsibility for the governance of the charity and day to day operations. The Trustees meet generally monthly. The minimum number of Trustees who can serve on the Board is 3 and the maximum number is 9. There is provision in the constitution for co-opted Trustees, at the moment we have one which is a designated post for a SLC Councillor. All Trustees are unpaid volunteers. The Trustees serving at 31% July 2025 are listed previously in this document (section 1); there have been changes in the Trustees over the year being reported here, as follows:

© Trustees whci
e Trustees who joined and left in the year e Other trustees who stood down —-

Volunteers: our organisation relies on volunteers to assist in the running of the Hall and Common. We have a band of around 50 who give their time to help run events, maintain the building and grounds and carry out administration

Tarbrax Common and Village Hall Trust SCIO SC048522

TCVHT Annual Report and Financial Statements Year ended 31[st] July 2025

Hall and Common Activity

The hall has supplied facilities to allow a wide range of events over the year. Some of these are listed below

Open Mic Nights	Bingo	Karaoke	Craf sales	Pool
Games Nights	Cheese and Wine	Music Nights	Cocktail evening	Xmas Fair

We also have had family events such as weddings, funerals and birthday parties held in the premises. Our annual Summer Fun Day makes use of both the Hall and the Common and provides a wide range of activities for the community, especially the children. Community groups like Choir, Art Club and Music Collective also regularly use the facilities Tarbrax Hall has to offer.

Statement of Trustee Responsibilities

The Trustees are responsible for preparing the Trustees’ Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (UK GAAP).

Law applicable to charities in Scotland requires the Trustees to prepare Financial Statements for each financial year, which give a true and fair view of the charity and of the incoming resources and application of resources of the charity for the year.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that Financial Statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 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’ Report has been prepared in accordance with the Statement of Recommended Practice – Accounting and Reporting by Charities (January 2015), applicable to charities preparing their accounts in accordance with FRS 102 and in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small entities.

Approved by the Board of Trustees on 25 November 2025 and signed on their behalf by

Name:

Title: Tarbrax Common and Village Hall Trust Chair

Tarbrax Common and Village Hall Trust SCIO SC048522

TCVHT Annual Report and Financial Statements Year ended 31[st] July 2025

4 Financial Statements

Independent Examiner’s Report to the Trustees

Tarbrax Common and Village Hall Trust SC048522

1 August 2024 to 31 July 2025

I report on the accounts of the charity for the period ended 31 July 2025.

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 11 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 I 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

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

have not been met, or

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

Name:

BSc FICB DipPM

Relevant Professional qualification/professional body: Institute of Certified Bookkeepers Address:

Date: 17.11.25

Tarbrax Common and Village Hall Trust SCIO SC048522

TCVHT Annual Report and Financial Statements Year ended 31[st] July 2025

Tarbrax Common and Village Hall Trust Year Ended 31 July 2025 Receipts & Payments

SC048522

Income Function/Bar takings WATIF Rent Hall Lets Grants Donations	2025 10,328.26 0.00 6,063.16 25,013.42 200.00 41,604.84	2024 6,484.71 2,100.00 5,067.91 2,300.00 0.00 15,952.62

Expenditure

WaterCosts Repairs and Maintenance Phone/Internet Bar Stock Food stock Oil/Gas Electric Insurance PRS/PPL Licences and fees Cleaning & materials Security Entertainment & event costs Stationery Advertising Renovations Misc Surplus/Loss	2,239.90 3,415.46 196.89 3,038.94 209.99 2,347.21 (2,806.68) 1,034.16 284.14 833.00 2,306.69 486.17 1,286.63 195.50 0.00 36,290.24 490.00 51,848.24 (10,243.40)	1,020.00 721.00 820.10 2,954.51 461.27 1,019.52 11,894.16 1,032.82 191.05 900.00 1,767.61 697.38 1,115.69 6.39 60.00 0.00 413.72 25,075.22 (9,122.60)

Tarbrax Common and Village Hall Trust SCIO SC048522

TCVHT Annual Report and Financial Statements Year ended 31[st] July 2025

Bank/Cash balances

es
Bank/cash b/f Surplus/(Defic it) Bank current a/c BOS RBS Cash		50,762.81 (10,243.40) 40,519.41 29,173.08 10,572.54 773.79 40,519.41	59,849.41 (9,122.60) 50,726.81 40,973.96 8,217.85 1,535.00 50,726.81

The Financial Statements were approved by the Board of trustees and authorised for issue on 25 November 2025 and were signed on its behalf by

)

Tarbrax Common and Village Hall Trust SCIO SC048522