CHARITY REGISTRATION NUMBER: SC049044
The Victory Hall, Benderloch {SCIO)
Unaudited Financial Statements
28 February 2025
R A CLEMENT ASSOCIATES CHARTERED ACCOUNTANTS
Chartered accountants
5 Argyll Square
Oban
Argyll
PA34 4AZ

The Victory Hall. Benderloch (SCIO)
Financial Statements
Year ended 28 February 2025
Page
Trustees, annual report
Independent examinerfs report to the trustees
Statement of financial activrties
Statement of financial position
Notes to the financial statements

The Victory Hall, Benderloch (SCIO)
Truste•s' Annual Roport
Year end8d 28 February 2025
The trustees present their repcrt and the ￿audIe¢ fina￿￿81 statements dthe chwty forthe year ended
28 February 2025.
Reference and admlnlslratlvg detalls
RegS$tered charlty njme
The Victory Hal. BeThJerloch ISCIOI
Charlty reg1str￿lon ￿umI￿r
PrlncSpal offlc•
SC049044
C814
Benderf¢xh
PA37 1QP
Thfr tru$toe8
Independ￿t oxamln•r
A ClwnontAsg0¢i8te8 CA.
rgy qLtarè
Oban
Aiqyll
PA34 4AZ
StruGtur•• govemaTrce and nMnag•rneM
Th• Charity w88 ¢onBliluled 8$ a Scottish Charilabkn Incorpora¢•d &gani￿110n (SCIO} on 11 February
2019 and Is govomed by rt$ written consttrtution.
Risk rnanagernent
The Iwstees havo assessed the rnaior nsks ts which the eh8rty Is exrosed, in particular those rolaled
to the operations and finance of the Charity. and are satisfied that 5ySterns Ire in place to m*igale our
exposure lo the majoi risk.

The Victory Hall. Benderloch {SCIO)
Trustees, Annual Roport (¢onthue4
Yéar anded 28 Fobruary 2025
ObJ•ctlves and actlvKIoS
To prorrKJle tho well-being of the Community livin9 in Led&g and Benderloch Ihweinaft¥r to be known
as the tJ"slricll by a$soci¥lirvJ with Ic¢al aulhorities, voluntary organisations and residents in a cormion
èffort lo promote $ock?l activities. lo foster a community Spirit, to *j￿nCe education. lo provide a
meeting placè and facilities fof physical mwtsl training and r•crg•tion and sccial. moral and
intellectual development and to achieve such other ains as may be detemined by the Committee.
- The advancement of education.
- The advan¢ement of cil2enship or community d&ebpmenl,
The provision of recr8alional facilities. or the ofganisatson of re£reali)nal actVit￿s, wlh the object of
Improvlng tho condrtions ol life lor the FersorB for whom the I￿lIrtieS ty activities are primarily intended
Achlevem¢nl$ and perlom￿n¢•
In Mar¢h th• hall had its f￿¢ indoor (xr boot 8ak. It rei8ed a good •mounl of money. and the committee
agr88d to rèpeal it, findiro thai 8 reguL9r day o•ch month is Kl*al. We also ran a bar lor various pub
nights and music nights. 8nd a pub quii. which •ll contributad to h•1 fvnds.
In June Ihe hall was awarded a grarl 01 £2,500 from Argyll & Bute cour￿11.5 Supportiro Comrnunili8S
fund. lo pay for our community engagement project. Another £600 tcwards the preject was received
from the Ardchattan Communlty Coun¢ifs Barrs Hydro lund. The project was carried out in
DecemberlJanuary and the full report rnade 8v&lable in February. Feedback from the report will inlom
lulure relurbishm&nls and developments, whrh wil reqLire consKlerable fuTrJraising lo implement.
Th• committee ran the usual ChrislmEs Fvyre and a9aln Pro￿ded a soup lUr￿h for the b)xlng day cyclg
rido, both ol whlch made M￿¢1 for hall funds.
There ware sub$lanlial costs ¥$$ts¢ralfjd with Ih• T•r•wo1 of th• hall'ts Put4iG Entertainment Lvnce,
incbjding £1,278 lor PATI•￿ing and EICR.
Thg hall'5 new ele¢tri¢ty contrxt has red￿ed costs con$id•rably. wlh unit ratès b8ing ha￿ed.
Flnanclal r•¥lthT
PrSnclpal r15ks and uncfjrtalntles
The difo¢lors have &xamineJ the ¢harty's exposure to straleglc, Trnan¢Pal, bu51ness ano operational
risks. Tho directors •w saltsfied that adequate sy$tems procedures are In place. in¢luding the
annual rèvigw of a risk regi$t¢r. RNk m￿got1¢n and any changes to the idertifitrd Tisks are worded i
the minute$ oflhe Board m¢&lings.
Reser¥e$ pollcy
The policy of the charity is to aim to retsin $uffKienl ￿erVeS to meet the cost of regUt8r conmilmenls.
The Irustees, annual report was appThed on .. . .. ..
aThJ svJned on behatf of the board of
Tru*ee

The Victory Hall, Benderloch (SCIO)
Independent Examlnor's Report to the Trustees of The Victory Hall, Benderloch
(scio
Yoar ended 28 February 2025
I report lo the trustees on my examnation of the financial statements ol The Victory Hall. Bender1￿h
Iscioi I'the tharity) for the year ended 28 February 2025.
Responslbllltlw and bash of r•port
As the trustees of the charity yw •re responsft*l& lor th• prapar¥tion of ihe financial staltsments in
attordance with the reouiremènls of the Chantie5 and Twsl¢e Invoslrnont {Scolland} A¢t 2005 Ilho
'2005 Acl'l and the Chanties AccoLmls {ScdlÈnd) Regulation$ 2006 la$ amendodl. You are satisfied
that your charity is not required by Chanty law lo be audited and have chctsen instead to havo an
independent examination.
I report In re$pe¢l of rny examination cl the charily's financial statwnents a5 rarried oth under seelion
4411llc) of the 2005 Act. ln carrying out my examination I have followed the requirements of Regulation
1101 the Chaililes Accounts IS¢c¢iand) RegU￿b"OnS 20LE la$ amendèjl.
Indepondent 8xamln•rfs •tat•m•nt
Since tho charity h88 propor•d its 8¢ccunl8 on an accr￿18 b4¥is ytsur exarnin•r must b? a member of
body listed in Regulation 11121 of th8 Ch•rities Aceounts Iscolknd) Regulations 2006185 8mtsn¢edl.
I can confirm that l am qualified lo undert*kè the exarninalion ba¢•use l a registered member of the
Institute Df Chartered Accounl*ls in England and Walés IICAEW> wh￿h 1$ jno of the Ii$l•d bodies.
I have completed my examinaliDn. l ¢onfirrn that no mattws hav• come to my attention giwng me cau
lo believe th81 In any material respect:
ounling recor¢Js weT$ not kekx as required by secbon 4411){al of the 2005 Act 8nd
Regulalicfi 4 01 the Charit￿$ Accounts Iscollandl Regulations 20ffj1a$ amended),. or
the finan¢i•l $talomffit6 do not accord bmth thoae records,. or
the financial slalemenls do rol compty wth the accounting r•quirèmenl8 Df RegulBtion 8 of
the Charrt¢es Accounts (Scotlandl Regulat￿)nS 200618$ 3m•n4edl.
I hove no c¢ncerns 8nd have across no othermatters in connection with the examinallon to which
8ttenllDn $hc*uhJ be dr&vn in this report in ordgr lo en&le a proper understanding of the a¢¢ounts lo be
F4 A Llcrr.enl Associa
Independent EKaminer
SGA
5 A￿Y11 Squgr*
Oban
Argyll
PA34 4AZ

The Victory Hall. Benderloch (SCIO)
Receipts & Payments Account
Year ended 28 February 2025
2025
Restricted
funds Totsl funds Total funds
2024
Unrestricted
fvnds
Not•
Income and endowmonts
Donations and legacies
Charitable aclivrties
Other trading activities
Investment income
Other income
4,565
223
10.364
4.565
223
10,364
30
4,215
10,427
21
12,200
Total Income
15,182
15.182
26,863
Expendlture
Expenditure on charrtable aclwities
Total oxp•ndltur•
9,10
14,228
1,936
16,164
16,164
27.¢JOO
14,228
1.938
27,000
Not •xp•ndlturo and not movorn•nt In
fund$
954
(1.936)
19821
11371
RfjconclllatFon of funds
Total funds brought forward
Totsl funds c•rrled forward
5,398
5,398
5.535
6,352
11,936}
4,416
5,398
Thg slalement of finan¢io18ctivities includes all gains and losses re¢ogni8ed in the year.
All incorne 8nd expenditure derive fiom eonlinuing aclwrties.
Th• ntsts• on p#g￿ 6 to 12 lomi part ofth•8e lIn•￿141 4tat•m•nts.

The Victory Hall, Benderloch (SCIO)
Statement of Balances
28 February 2025
2025
2D24
Nol•
Bank & Cash
B•l8nce bff
5.398
5,535
28.683
127,000)
5.398
Receipts
Payments
B•lanc• clf
15.182
116.164)
4.416
Oth•r A88•tss H•ld
Fixed Asset8
Herilablg Propety
Improvem￿1$ lo prope
Fixtures & Fittings
30.70S
3.SSS
14.616
48.777
Sloek
Comrnunty engffjement
Accruals
1,625
2,500
720
These financial statements were approved by Ihe board d trustees and aUthOr￿ed for i8SU8 ¢)n
gand 8re 4igned on behalf of the bcord by..
Trustee
Th• nolw• on p•yM 6t0 12 fonn p•rt o1th08¢ nnanc131 s￿l•m•nI9.

The Victory Hall, Benderloch (SCIO)
Notes to the Financial Statements
Year ended 28 February 2025
General Infomatlon
The charity is a public benefrt enlty and a registered charity in Scotland and is unincorporated.
The address of the principal office ￿ An Cala. Benderloch. Oban. Argyll. PA37 1QP.
Statement of Compllance
These financial slalemenls have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,. the Statement of
Recommended Pradice applicable lo charities preparing their aecounts in accordanc8 with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (Charilies
SORP IFRS 10211 and the Chanties and Trustee Investment {Scollandl Act 2005 and the Charity
Accounts Iscotlandl Regulation$ 2006 la$ ￿￿nd0￿).
Accountlng pollcl•s
Basls of preparatlon
The financi41 statements have bgen preparod on the historical cost ba$i$. as modrfied by the
revaluation of certain financial assets and liabilities and investment properties mgasured al fair
value through income or expendrture.
The financial slalements are prepai¢d in $18rling. whi¢h is the fvn¢tional currency of the entity.
Golng concern
There are no maleiial uncertainties about the charity's abilty lo continue.
Dls¢lo•ur• ex•mptlo
The enlrty Satisfies tho ¢nteria of being a qualfying entty as defined in FRS 102. As such,
advantage has been taken of the fr￿lowIng disclosure exemplk?ns available Ltnder paragraph 1.12
of FRS 102:
lal No cash flow statement has baen presented for the eimnpany.
Ibl Disclosures in respect of financial instruments have not been Pfosonted.
Judg•m•nts and kèy 8ource# of gstlmatlon un¢•rtalnty
The preparation of the financial ststements requires management to make iudgemenls. eslimales
and assumptions that affect the amounts reported. These estimates and judgements are
onlinualty reviewed and are based on experience and other factors, including expectations of
future events that are believed lo be reasonable under the cireum$lance$.

The Victory Hall, Benderloch (SCIO)
Notes to the Financlal Statements {¢onthu•d)
Year ended 28 February 2025
Accounting policl•s {conlthwdJ
Fund accountlng
Unfeslricled funds are available for use at the discretion of the Iwslees to further any of the
¢hanty'$ purposes.
Designated funds 8re unrestricted funds eamiark¢d by the trustees for particular fvlure project or
cornmf(menl.
Reslricled funds are subjected to reslrict•)ns on their expendilure declared by the donor or through
the term8 of an appeal. and fall into one of sub-classes.. reslricled income funds or endowment
fund8.
Incomlng rnsourc
All in¢ome i¥ included in the slalement of financral aclivrties when enlrtlemenl has passed lo the
charity, it is probable Ihat th8 economic benefits associated with the Ir8nsaclion will flow lo the
charity and the amount can be reliabty measured. The following 5pecrfic policies are applied lo
particulai categories of in¢om•:
income from donations or gronts 1$ re￿nIs￿ when there is evidence of enlitlom¢nl lo the
gift, recèipt 18 probable and ils amounl can be measured reliably.
legaw income is re¢ogni$¢d when receipt is probable and entitlement Is established.
income from donated goods is measured al the fair value of Ihe goods unless this is impraetical
to measure reliab￿, in which case the value is derived from the c08t to the donor or the
e$11mated resale value. Donated facilrties and services are r¢¢ogni$ed in the accounts when
received if Ihe value can be reliabty me•8ured. No amunls are included for the contribution
of general volunteers.
Incomè from contracts for t￿ suppty of $eNicos is reeognised with the delivery of the
contracted Service. This is classrf*d as unreslricled funds unless Ihere is a contractual
requirement for rt lo be spent on a partular purpose and returnad sf unspent, in which casfj il
may be regarded as resliicled.

The Victory Hall. Benderloch (SCIO)
Notes to the Flnanclal Ststements (conllnu•d)
Year ended 28 February 2025
A¢¢ountlng policlos f¢onthJusdJ
Resources exp8nded
Expenditure Is le￿niSed on an accruals basis as a liabilty is incurred. Expenditure includes any
VAT which cannot be lully recovered, and is classifigd under headings ofthe slalement ol financial
acliwlies lo which it relates..
expenditure on rnising fund$ indudes the costs of all fvndrai$ing aclNilies. event5. non-
charrtable trading actlvrt￿, and the sale of donated g(y)ds.
expenditure on charitable acliwlies includes all costs incurred by a charity in undertaking
activities Ihal further its ¢harilable aims for the benefit of ils beneficiarles. including Ihoso
support cosls and costs relating lo the governance of the Charity apportione(I to charitable
4clivilie8.
other expenditure includes all expenditure that is neither related lo raising fvnds forthe charity
nor part of rts expendrture on charitable 8Ctiwiies.
All costs are allocated to expenditure ￿tegOrieS reflecting the use of the resource. Direct costs
attTib(tlable lo a single activity are alk>caled direclty to that aelivity. Shared co$1$ are apportioned
befv4een the activitie¥ they contribute lo on a reasonable. justifiable and consistent basi5.
Flnancl•l In•truments
A financial asset or a financial liabilty is rg¢ogni8ed only %*then the chanty bgcomes a party lo the
¢onlraelual provislons of the inslrument.
Basic financial instruments a￿ initialty recognised at thg amount receivable or payablg Including
any felated transaction costs.
Current ossels ond ¢urrenl liabilrties are subsequenlty measured al th¢ cash or other consideration
expected lo be paid or received and not discounted.
Debt in$lrumenl¥ are $ubsequenlty measured al 8morti8•(I cost.
Where investments in shares are publicty traded or their fair value Can otherwise be measLsred
reliabty, the inveslmenl is subsequently measured al fair value with changes in fair value
cognised in income and expenditure. All other investments are subsequently mea$ured 81
¢osl less impaimienl.
Other financial inslnJmenl$. induding derivatives, are initially recognised at fair value. unless
payment for an asset is deferred beyond nom)al business temis or financed al a rale of interest
that is not a market fate, in which case the asset is measured al the pfesenl value ol the future
payments discounted al a market rale ol interest for a similar debt inslrumenl.
Other financial instruments are subsequenlty measured at fair value, with any changes Tewnised
in the slalement of financial activities, with the exception of hedging in$trurnenls in a designated
hedging Tel*ionship.
Financial assets that are measured at cost or amortised cosl are revithved for obj¢¢live evidence
ol impaimienl at the end ot each reporting dale. If there 15 objective evidence of impairment, an
impairment los$ is recognised under the appropriate heading in the slalement of financial activities
in which the initial gain was recognised.

The Victory Hall, Benderloch (SCIO)
Notes to the Flnanclal Statements (¢onthu•dl
Year ended 28 February 2025
Ac¢ountlng poll¢l•s {conllttirtdl
Flnanclal Instrumfrnts
For all equity instruments regard￿$S of signrfican¢e, and other financial assets that are individually
signrficant, these are assessed 1ndw￿Valty for impaimient. Other financial assets ara either
assessed individually or grouped on lh8 basis of similar credlt risk characteristics.
Any rever8818 of impainnenl are re¢ogni8ed immediately, lo the extent that the Teversal does not
result in 8 carrying amounl of the financial asset that exceeds what the carrying amount would
havg been had the impaiimenl not pieviousty been recognised.
Don•tlons and l•gacl•g
Unrestricted
Funds
Reslricled Total Funds
Funds
2025
Donatlons
Donations
1,465
1.465
Grants
Grants receivable
3,100
3,100
4,565
4,565
Unrestricted
Fund¥
Reslitled Total Fun¢J8
Fund8
2024
Donatlons
Don4lK>ns
1.193
1,193
Granti
Grants r¢ceivable
1.936
1.936
3,022
4.215
2,279
Charttable actlvltl
Unrestricted Total Funds Unrestricted Totsl Funds
Funds
2025
Funds
2024
Other income from charitable actiwlies
223
223

The Victory Hall. Benderloch (SCIO)
Notes to the Flnanclal Statements iconthu•dJ
Year ended 28 February 2025
Other tradlng actlyltl
unrestr￿ted Total Funds Unreslricled Total Funds
Funds
2025
Funds
2024
Fundraising events
Hires
Meter & telephone takings
Other inc¢)me from other trading
activities
3.485
5.443
1.436
3.485
3,701
3,838
1.453
3,701
3,838
1,453
1,436
1.435
1,435
10,427
10.364
10,364
10.427
Inv•stmont Income
Unrestricted Totsl Funds Unrestricted Total Fund8
Funds
2025
Fund$
2024
Bank interest receivab
30
30
21
21
Olh•r Incomg
Unrestricted Tot•1 Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Insufance claim
12.200
12,200
Expendlture on Gharftsble actlvltles by fund type
Unfestricted
Funds
Restricted Total Fundi
Funds
202S
General Activitles
Supp)rt ¢osts
13,$68
660
1.936
15.504
660
14.228
1.936
16,164
Unrestricted
Funds
Restrbcled Total Funds
Fund$
2024
General Activities
Support costs
26,370
630
26.370
630
27.000
27,000
10

The Victory Hall, Benderloch (SCIO)
Notes to the Flnancial Statements (Con¢th￿d)
Year ended 28 February 2025
10. Expenditur• on charitable actlvltles by actlvlty typ•
Activities
undertaken
Support Total funds
¢osts
2025
Totsl fund
2024
General Activities
Govemance costs
15.504
15.504
660
26,370
630
660
15.504
660
10,164
27,000
11. Ind•pend•nt •x•mlnatlon f••s
2026
2024
Fees payable to the independent examiner for.
Independent examination of the financial statements
630
12. Staff costs
The total staff cost$ and employe• banefils for the r¢porting pgriod are analysed as follows..
2025
2024
Wage5 and salaries
2,354
1,256
The average head count of employees during Ihe year was Nil12024.. 2). Th? average number of
full-lime equivalent empbye88 during the year A analy8ed 88 follows..
2025
2024
No.
No.
Number of staff - type 1
No employee received employée benefits of more than £80,0￿ during the year12024.' Nill.
13. Trustee r•muneratlon and •xynse•
Thè charity trustees. were not paid and did nol reteNe any remuneration, beneffts in kind or
reimbursement of expenses in their CaPa￿ty as trustee during the year.
14. Analysls of charltabl• funds
Unrestrlcl•d funds
At
1 Mar 2024
At
Incom8 Expenditure 28 Feb 2025
General fvnds
5.398
15,182
(14,2281
6,352
At
1 Mar2023
Al
Income Expenditure 29 Fob 2024
General funds
5,535
24.927
(27,0001
3,462
11

The Victory Hall, Benderloch {SCIO)
Notes to the Financial Ststements fe¢>n#nwd)
Year ended 28 February 2025
14. Analysls of charf¢able funds {conltnu•dJ
Restrlct•d funds
At
Income Expenditure 28 Fob 2025
{1,9361
1 Mar 2024
Warrn Space Fund
11,9381
Al
1 Mar 2023
At
Income Expenditure 29 Feb 2024
1,936
Wami Space Fund
1,936
Restrictod funds blf were for the w4mspace project whKh did not commence until Feb 2024 with
no expentjilurè in that year.
Roslrieled funds received in 2025 £2.500 were expended on a comrnunity eng89ement exercise
and a report was produced in March 2025 no payment made in the year.
18. Anaty$ls of n•t Js¥èts betweèn lunds
Unrestricted
Funds
Re51ricled Total Funds
Funds
2025
CurTenl assets
1.916
2,500
4,416
Unmtricled
Funds
Restricted Total Funds
Funds
2024
Currènt assets
3,462
1,936
5,398
12