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2025-04-30-accounts

Docusign Envelope ID: DAC3165B-B5EC-4A63-82A7-2C8FCB33DC73

Longformacus Village Hall Improvement Committee of Management SC049058

TRUSTEES' ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025

Docusign Envelope ID: DAC3165B-B5EC-4A63-82A7-2C8FCB33DC73

Longformacus Village Hall Improvement Committee of Management

FOR THE YEAR ENDED 30 APRIL 2025

Trustees Annual Report 1
Independent Examiners Report 3
Receipts and Payments Accounts 4
Statement of Balances 5
Notes to the Accounts 6

Docusign Envelope ID: DAC3165B-B5EC-4A63-82A7-2C8FCB33DC73

TRUSTEE'S ANNUAL REPORT AND RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 30 APRIL 2025

The trustees are pleased to present their Annual Report and Receipts and Payments Account for the year ended 30 April 2025, which has been presented in accordance with the terms of the Charities and Trustees Investment (Scotland) Act 2005 and the Charities (Scotland) Regulations 2006 (as amended).

Trustees

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Contact Address

Longformacus Village Hall

Duns Road Longformacus Berwickshire TD11 3PB

Governing Document

Constitution

Charitable Purpose

Recruitment and Appointment of Trustees

Trustees are elected by vote at the AGM

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Docusign Envelope ID: DAC3165B-B5EC-4A63-82A7-2C8FCB33DC73

Longformacus Village Hall Improvement Committee of Management

TRUSTEE'S ANNUAL REPORT AND RECEIPTS AND PAYMENTS ACCOUNT (CONT.) FOR THE YEAR ENDED 30 APRIL 2025

Activities and Achievements

This year, besides the consistent use of the hall for a wide range of community-based activities, there has been development on the governance of the hall. In November OSCR agreed to the dissolution of the old Deed of Trust, in favour of a SCIO, so that Longformacus Village Improvements Committee of Management became Longformacus Village Hall Committee of Management. In terms of renovation of the facilities in the hall, a tender was issued and a contractor appointed for works to begin in June 2025. Both of these issues have taken a number of years to resolve.

The range of activities increases year on year. The Art Group, the Craft and Journalling Group, Music sessions, Longformacus Choir, the Windmill Café, T’ai Chi, Chair Yoga, Kids Group – currently offering fun science sessions, Soup and Sandwiches (over the winter months), and regular events like the Christmas Concert, Scottish Nights, Quiz nights, attract a wide range of people from inside and outside the village. The Food Larder, run by , is a welcome resource in a village which has no shop.

This degree of activity demonstrates the importance of the village hall in this rural setting. Chair. 2025

Reserves

At 30 April 2025, the charity have unrestricted reserves of £6,433 There is no reserves policy in place at the moment.

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Approved by the trustees on ................................................................. and signed on their behalf by:

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Docusign Envelope ID: DAC3165B-B5EC-4A63-82A7-2C8FCB33DC73

Longformacus Village Hall Improvement Committee of Management

FOR THE YEAR ENDED 30 APRIL 2025

I report on the accounts of the charity for the year ended 30 April 2025 which are set out on pages 4 to 6.

Respective responsibilities of Trustees and examiner

The charity trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) 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 independent examiner's statement

My examination is 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 seeks explanations from the trustees concerning 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 other than disclosed below

  1. 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, and

EQ Accountants Chartered Accountants 47-49 The Square Kelso Roxburghshire TD5 7HW

27-08-2025 | 15:59 BST Date:

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Docusign Envelope ID: DAC3165B-B5EC-4A63-82A7-2C8FCB33DC73

Longformacus Village Hall Improvement Committee of Management

RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 30 APRIL 2025

RECEIPTS AND PAYMENTS ACCOUNT
FOR THE YEAR ENDED 30 APRIL 2025
Receipts
Notes
Donations and grants received
1
Other income
2
Total receipts
Payments
Payments for Charitable activities
Admin expenses
3
Fundraising Expenses
4
Total payments for charitable activities
Governance costs
Independent examiner's fee
5
Total payments
Surplus/(Deficit) for year
Unrestricted
2025
-
11,058
11,058
9,240
-
9,240
606
9,846
1,212
Restricted
2025
-
-
-
-
-
-
-
-
-
2024
£
-
13,118
13,118
10,231
-
10,231
582
10,813
2,305

4

Docusign Envelope ID: DAC3165B-B5EC-4A63-82A7-2C8FCB33DC73

Longformacus Village Hall Improvement Committee of Management

STATEMENT OF BALANCES

FOR THE YEAR ENDED 30 APRIL 2025

Bank and cash in hand
Opening balances
Surplus/(deficit) for year - restricted
Surplus/(deficit) for year - unrestricted
Closing balances
7
Assets
Fixtures & fittings
Debtors
Liabilities
Creditors
Reserves
General Funds
Brought forward
Surplus/(deficit) for year
Closing balances
Total 2025
£
5,220
-
1,212
6,433
3,149
570
(991)
5,220
1,212
6,433
Total 2024
£
2,916
-
2,305
5,220
3,149
-
(606)
2,916
2,305
5,220

08-09-2025 | 12:48 BST

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Docusign Envelope ID: DAC3165B-B5EC-4A63-82A7-2C8FCB33DC73

Longformacus Village Hall Improvement Committee of Management

NOTES TO ACCOUNTS

FOR THE YEAR ENDED 30 APRIL 2025

1 Donations and Grants Received
Donations
LCF Grant
SBC Grant
Unrestricted
2025
-
-
-
-
Unrestricted
7,585
403
3,070
11,058
Unrestricted
1,265
586
179
602
5,603
566
158
282
9,240
Unrestricted
-
Unrestricted
606
Restricted
2025
-
-
-
-
Restricted
-
-
-
-
Restricted
-
-
-
-
-
-
-
-
-
Restricted
-
Restricted
-
TOTAL
2025
TOTAL
2024
£
£
-
-
-
-
-
-
-
-
2
3
4
5
Receipts from Charitable Activities
Rental income
FIT
Other
Payments for Charitable activities
Oil
Electric
Repairs
Insurance
Admin
Broadband
Licences
Other
Fundraising expenses
Expenses
Governance Costs
Independent examiner's fee
2025
£
2024
£
7,585
6,448
403
485
3,070
6,185
11,058
13,118
2025
£
2024
£
1,265
1,438
586
850
179
2,039
602
589
5,603
4,562
566
601
158
-
282
152
9,240
10,231
2025
2024
£
-
£
-
2025
2024
£
606
£
582

6 Trustees Remuneration and Expenses

No Trustees received remuneration for their services (2024: Nil) and no expenses were re-imbursed (2024: Nil).

6

Docusign Envelope ID: DAC3165B-B5EC-4A63-82A7-2C8FCB33DC73

7 Bank Balances
Bank of Scotand Account
Cash in hand
Virgin Saving Account
Unrestricted
Restricted
2025
£
6,433
-
6,433
-
-
-
-
-
6,433
-
6,433
2024
£
5,220
-
-
5,220

8 Funds

There was no restricted income receieved in the year.

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