HARBURN VILLAGE HALL SCIO ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31st. MARCH 2025 SCOThISH CHARrrY NO. SC049395 The trustees present their annual report and accounts for the Harburn Willa8e Hall SOO for the year ended 315L Marth 2025 Charity Name Harburn Willage Hall SOO Charity Registratk￿ NLHnber SC049395 Contact Address Trustees and Principal Officfrbearers 6ankers Royal 8ank of Scotland 4 Almondvale South Livingston West Lothian. EH54 6MB Page 2 The Harbum Village Hall charity is a SCIO first registered June 2019 and is administered in accordan￿ with its constitution. The Harburn Willage Hall SCIO replaced the Harbum Village Hall Association a charity originally fornHI in November 1988 Members of the Harbum Willa8e Hall appoint the Board and those serving on the board are referred to as the Charity Trustee& The total nurnber of tharity trustees per the constitution 15 13. No more than 7 shall be trustees elected at each AGM and no ffA)re than 6 shall be cLFopted trustees. At each AGM all d￿rity trustees appointed by the members shall retire from Offi￿ but will be eligible for re-election. The tharity trustees rnust elect from among themselves a chairrnan. treasurer and secretary all of whom will cease to hokl office at the condusion of the AGM. but then may be reelected by the chanty trustees. Organi5atlonal Stnlcturn The Harburn Willage Hall charity trustees meet at least effj quarter to review and consider the charities activities and financial matters. The charity purposes are: a) to operate and manage Harburn )fillage Hall as a community fracility bl to utilise Harbum Village Hall for the provision of faalities in the interests of social welfare, recreation and other leisure time occupation so that the conditions of life for the inhabitants of Harburn and the surrounding district may be improved. Report from the Chalrn)an Your Board of Trustees are tharged with operating and managing Harburn Ifillage Hall as a community facility. The following report is a record of their progress over the past 12 months. The finances of the Hall remain sound. Our principal s(wrces of income derive from revenue 8enerated by a continued high level of Hall usage. and an annual grnnt from West Calder & Harburn Community Devebpment TrusL whose 5UPPOrt of the Hall is gratefully appreciated. The twelve rnonths to the 319 of March 2025 have seen some significant thanges to the Willage Hall as your Trustees So￿ht to maintain and improve the infrastructure of the Hall. Thanks to grant funding ￿ured from West Lothian Development Trust: West Calder & Harburn CDT. West Lothian RCLLD and The Levenseat Trust we have been able to: Re-decorote the intemol Hall doors. and selerted woll oreos." Refuth'sh the Hall vestibule,. Acquire robust and durable outdoor gorden furniture," Sove on heoting costs by renewing and insulating port of the HolIfl0￿7n9 ond the whole of the confvrence rix)m floor," Purchose new seoting and storage troltys," Instoll o userfn"endfy sound system. Incorporoting o new hearing old loop ond install o projertor ond screen. Further improvements will be undertaken a5 and when needs are identified and resources become available. Cornmunity use of the Hall continues to be high for Ix)th Ioc31 users and from further afield. We anticipate that the use of the Hall could further increase as the impact of the loss of Community facilities. due to k>cal authority furKling cutbacks. begins to take effecL Year-round community events hosted by the Hau continue to be popular, are well supported and run by Trustees and volunteers. An addition for the 2025 wo8ram will see the welcome return of West Lothian $i￿er to perforni in the Hall in the late summer. The regular use of the Hall by groups, charltles. organisatlons, buslnesses and Indlvlduals. both local and fvrther afield, contribute greatly to the Hairs financial stability. With improved financial stability the Trustees have been able to provide concessionary rates and financial support to community or8anisations and individua15. <￿er the past year through Hall rentsl fee vRi¥ers and some direct support the Hall contributiC￿ to communlty wlde events and activities was swithcant and represents a I[K￿ i￿rease ￿ that of the prevw 12 months. All of the above has been made possNI e ￿der the scrutfry of ￿ur Board of Trustees whose contributions I now acknowledge .... But in trutfr the Breat bulk of the pavy lifting throughout the year is undertaken by our Hall Secreta and our TTr3%iirp, Week on week thev ensure that the Hall is evef ready for your use. I hank you. I look forward to welcomin8 YOU to the AGM on the 18th of September 2025. 202 Plan5 for the Future Looking at 2025 and beyond the Tnistees wil: Continue to maintain and develop the ￿illage Hall to enwre continuty of its valued availability to the Harburn community. Plans are currently in place within the Community for volunteer support during 2025 for some Hall maintenance activities. Si8nifKant Hall UP8rade expenditures for 202SI26 are not anticipated. Review community events and con5Kler what these should be, lknv tl*y should be managed and how best to ensure good value and good partiapation within the communrty. Continue focus on financial sustainability by 8r(Min8 Stable income Streams for the Village Hall and ensuring Un￿strICted income is in eX￿SS of unrestiicted expenditure for the year to 31° March 2026. Contbnue to grow Hall rr*mbership withln Harburn and the surrounding are& Page 4 Flna•Kial Review The Harburn village Hall SCICYS Annual Report and Accounts have been prepared under the fully accrued/SORP compliant accounts - The Statement of Recommended Practice - Accounting and Reporting by Charities. The Harbum Village Hall SCIO made a deficit of £15,8881202312024 dekn £13.358) in the year with incoming ￿$oUr￿ totalliTh& £43.214 (2023n024 £23.5n). Income from grants and donations amounted to £31,312 (202312024 £11,624). from fundraising £2,092 (202312024 £4,079) and from tharitable activities £9,184 (202312024 £7.321). Restricted grant income receNed afflounted to £22.023 from Wdrious funder organisations enablin8 continued Hall development programmes including a new sound system, projector and screen. new chairs and chair trolleys, outdoor furniture and new Hall flooring. Expenditures in the year amounted to £59,102 (2023124 É36.929) this induded restricted grant related expense of £22,02212023124 £866) for Hall development projerts as indicated above and amortisation of £15.921 {2023/24 £15,964) primarity attributable to previously capiLilised expenditure on leasehokl alterations. Reserves Pollcy The Trustees have considered the reserve5 required aim to maintain free reserves in unrestricted general funds at a level which equates to three months of expenditure on general charitable activities, excluding depreciation of tan8ible assets. Based on current run rates for general unrestricted net expenditures the Trustee consKler the ideal level of reserves as of 31sr March 2025 to be £3,%N). The balance held on rese￿eS as of 31st March 2025 is £20S,860 of which £6.717 are general unrestricted, excluding fixed assets free geneTal funds at this date are negative at £1.715. As net current assets have dropped to £1.844 the Trustees will ensure that expenses are reduced below incorne during the coming year. The extensive work that had been projected for year to end March 2025 is complete. Page S Charity law requires the trustees to prepare financial statements for each financial year which show a true and fair view of the state of affalrs of the tharity and its financial activities for that period. In preparing those financial statements. the t￿￿tee5 are required to: Select suitsble accountiry policies and then apply them consistentty, Make judgements and estimates that are reasonable and prudent, State whether applicable accounting Standards and statements of recommended practice have been followed. subject to any departures bel￿3 disck)sed and explained in the financial statements and Prepare the financial statements on the going concern basi8 unless it 15 inappropriate to presume that the tharity WHI continue in operational existence. The mistees are responsible for keepin8 proper accounting records which disclose with reasonable accuracy at any time the finanaal position of the charity and to enable them to ensure that the financial statements compty with the Charities and Trustee Investment (Scotland) Act 21x15 and the Charities AC￿Unts (Scotland) Regulations 2(KK•. They are also ￿SponSible for safeguardlng the assets of the charlty and hence for takin8 reasonable steps for the prevention and detection of frawj and other trregularities. Approved by the Tnstees aml sqned ￿ thetr behalf: Date_ P4e6 HARFIIJRN VII.I.AGF. FIAI.L SC049395 INDEPINDf.NT EXAMINI.'R' RI.:P(IRT For ihc Year ended .31" March ?0?5 I rcp)rt on Ihc accounts of the charity. for the year cndcd 31 March 2025. R￿peCtive responsibilities of truslees and examiner 'I"hc charity's trustees are restKinsible for the preparation of thc aLYounts in accA)rdance with thL Icmi.8 of the (". h4Wities and Trus1ce Invcstmcnt ( Scotland) Act ?￿5 and the Charities ALcc)unts (Scoiland) Rcgulations 21J)6 (as amcThlcd)."lThe charity considcr that thc audit requirement of R¢byulation l (M l ) (a) io (c) of the 2(X)6 AccounLs" RebFulalions d(fo noi apply. li is my resp)nsibility io examine the accounts &$ required undcr section 44(1) (c) of thc Act and to state whether tMrticular maiicrs have comc to my attenlion. B&sis of indcpendcnt examiDer's statement My examinalion is carried out in accordance with Regul￿10￿ I l of thc Charitics Accounis (Scotland) RcgulalionN ?(X)6. An Liaminiltic)n includLs a rvview of the accounlingi rLxi)rd kLpt by thc charity and a comwison of the accounts prcsenicd with thosc rccords. li also includes consideration of anv unusual items or disclosures in thc accounts and sccks cxplanaiions fr()m the trusttts concerning such mattcrs. 'fhc procedurL￿ undLknrtak"Ln do n()t pr()vide illl the evidenc¢ would be r¢quircd in an audii and consequendy I do not cxprc5S an audit opinion on thc vicw given by ihc accounts. Independent eLqminer's slatemenl In thc cour•C of my examination no maner h&8 come to my attcnlion l ) whiLh mc rrJsonablc causc to ￿li¢ve in any m￿erial respect ihe requirements: io kwp accouniing rLYords in accordancc with kn-tion 441 Xa) of thc ?005 Aci and RL¥ulation 4 ofihc 2006 Accounts Regulations and to prcpar¢ accounts which accord with the accounting records and comply with Rc'gulaiion 8 1)r ihe 2(kn Accounts Regulations have noi boon moi or -} to which. in mv opiniorL attcntion should ￿ dr4wn in order io enable a protKr Funds TOTAI TCYTAI 202*2025 2024-2025 XQ*2025 2￿2025 2023.2024 Grants & DorAtions 31.312 11,624 Actiwtses for generating funds 2.092 2,092 4.079 7321 626 626 547 Total Income 23￿71 Generat1￿ funds 2.221 2.221 3.611 CharitaNe acti¥rties 19,640 627 36.464 56.731 33,118 150 2(K) 2Uii 36.929 Net Surplus I Idefidt). Ilet (NMI) 113.358) 6.n7 8.781 19)362 205*1 221.748 M•rth ni Bank and Cash 4A23 Falkng due within I v Fallin8 due ID more than I year 22L748 General fvnds 6.717 7537 &781 98 I6.￿$ Total Fu 205J61 22L748 The acc(Mmts We￿ apprth*d by the tntstees ol the Markn Vil* Hal SCIO 18th September 2025 For and ￿ behalf nf Hy￿..., . Treasurer Page 9 HaIl￿M Ham SCIO The prinapal accounting policies. which have been applied in deafin8 with iteffs whith a￿ considered material to the accounts. are set (Krt below. The charity has adopted the requirements of the Statemerrt of Rec(Knn*nded l>ractio . Act￿ntIng and Reming by Charities (iss￿1 February 2(X)5). 8asls of yeparatlon The accounts have been prepared in accordance with applicable accounting standards and under the historical cost C￿ventIon and in accordance wrth the Charrtes and Trustee 1nvc5tTh￿nt Ikotland) Act 21X)5, the Charities Accounts (scotlar￿) Regulations 2[￿ and the Statement of Recommended prKti￿ . ACCwnti￿ arKI Rewiir¥ by Charities12CQ5). nds Fund5 are ijassified as either Unrestri￿ fun(ts (Y rE5trirted fvnd5, defined a5 fdlow5. the d￿rIty. If parts of the unre5trirted funds a￿ eamiarked at the discreb'on of the trustees for a particular purpose. they are desqnated as a separate fund. This desi8nati.on has an administrative purpose only and does not legalty restrict the t￿￿ee$, discreti(Jn to appty the fund. In the year to Restricted funds are furbds subject to specific requirements as to theK use dedared by the dcTh)r or with their aUth￿[ty or created thr￿*h legal processes, but still within the wider obieaives of the d￿rIty. In￿me All income is Induded in f￿1 in the Statement of Finandal Acti¥itses in the period to which the tharlty Is entitled to the irKome. Grants and donations are reC(4Thr￿ on r￿lpt either as unrestricted or restrirted funds a(c(xding to the tern￿ under which the or is made a￿1 when the am4)unt be quantified with rea%￿able certainty. Expenditure is recc8nised on an accn￿lS basis as the liability is incurred. The charity has the right to (Kcupy aThl use fry its tharitable Objec￿ The Harburn Vll* Hall. Any experKIItUfe hicurred on the repalr and rna1nten￿ of the villa8e hall is tharged as re5(wrces expended in the Ststement of Financial Activitses in the perw)d in which the liability arises. Fixed a55ets havin8 a cost to the tharity of over £250 and a useful lrfe of at least four years are capitalised. Depreciation is provided on a stratht-line basis to write off tr* cost or initial value over the estimated useful life. leasehold alterati1￿$ caixtalised will be written off (y•er the life of the lease. There was no new opitalised experKlitures in year to 31st Marth 2025. all assets wrdwsed were fully fvnded by grant awards during the year. Taxatlon The Harbum Willage Hall SCIO Is recc8nised as a d￿rITY for the purposes d applicable taxation lew'slation and is therefore not subject to LiXatI(￿ on its charitsble actiTh. The chariry is not Page io mart￿rn VH* 11aM SCK) Fun(ts T•Xal West Lothian Cwnal West Calder & Harburn CDT West Caldef & Harburn CDT (l￿71t¥Jrnj The Levenseat Trust West Lothian DeVel￿rneDt Tnst Rural Communities. R¢ILD Donations ar•d Oth Su￿t0 877 io.(xx) I,5￿ iO,IXX) 4.CO) 4.CKKJ 6,(m 6,IXKI IIXKI 2.(MJ) 7.692 7,692 3L312 Regular Fundraising Activit 2,fY92 2,092 4.079 4,079 Village Hall Rentsls 9,184 7321 7321 547 Total Incoffle 2L 21023 43.214 Zl.571 Fund5 Fund5 Total Totsl Costs of Generatln8 Funds FundraisiTra Expenses 2,221 2.221 3.611 3.611 Charitsble Activitbes Maintenance and repalrs Electrlcity aThl heatin8 Rent Insurance Cleaning ser¥i Grant related eXp￿dit￿e IT & Broadband Community hall lets funded Grants and Donati¢x 9.553 2.699 9.553 2,699 7.196 3,225 1.410 L755 1,410 1,755 22.022 22.022 435 762 929 125 14,LM)7 15.921 555 56.TJi 1,319 1.667 327 929 125 741 418 201 15,964 520 33.1 627 Other 555 Governance Costs Ind. Examir*s l Audit Fees 150 150 2CKI 627 36.464 59.11 36.929 Net Income l (Exp•thn) {14A41} (15.8881 (ts3581 P￿e li Hall Total As at ISL Awl 2024 Additions Disposats As at 31sL March 2025 261720 267.909 261T20 As at ISL Asyil 2024 Charge for year Eliminated on DISp(￿lS As at 31st. Marth 2025 43.546 1164 613 45,no 15.921 l777 6L632 Net Book Value As at 31st. March 2025 3A12 As at 3tsL Marth 2024 2W174 2a199 3110312025 3110312024 171 35 676 Acuued Income Prepaid expenses L993 9 (r￿lt015. pay*le In less than I JV0312025 JV0312024 Credftors COVID B¢xance 8a(k Loan Ac£rued Expenditure 330 20 1.232 3.452 i.ILX) 3,010 3110312025 3110312024 COVID 8ouno Back Loan 2,2 4,257 4.257 311W2025 3W12024 Current Acccwnt Cash on Hand 2.849 4.823 Pace IZ Total Fixed Assets / Leasehold Alterati Current Assets Long Term Liabilities 8,432 8.781 206.277 (2.260) 112601 TOTAL NEf ASSEfs AS AT 3V312025 6.717 781 ￿362 205.860 Asat 31sL West Lothi•n t)eveknpment Tnjst West Lothian LEADER West Calder & Hathrn T The Levenseat Tnjst Adapt & Thrive Communibes Rec(p4ery Rural Communities, RCLLD West Lothian Counol 62.5(X) 89,425 8.333 22.890 19.146 (6.166} (5.962} (6.056} (7,5C(I} (2.091) (7.860) 1830} 54334 21.391 17.056 7.692 Total Restricted Funds General Designate(I 7.537 2L192 122.0111 {627) 6.718 8.781 Totsl unrestric￿ Fun(ts 945 12W) Total Funds 22L748 (59.