REGISTERED COMPANY NUMBER: CSOI)4935 (St•tlandl REGISTERED CHARITY NUMBER: 050601 REPORT OFTHE TRUSTEES AND UNAUDITED FINANCIAL STA TEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024 FOR ABERCHIRDER VILLAGE HALL (SCJOI B4in Hcnry Reid BAIN HENRY REID C H A R T E R E D ACCOVNT ANTS wvnY.b•lTrh•nryr•ld.C•.IIK
ABERCHIRDER VILLACE HALL ISCIO) CONTENTS OF THE FIIYANCIAL STA TEMENTS FOR THE YEAR ENDED 30 IYOVEMBER 2024 Pg¢ Referer+ •nd Admlnlitrtlve DetAil$ Reporl of tht TruJlt¢J Ind•pendtnt ExmlnerYA Report St4t¢ment of Flninelal Aetlvltl•s B4lwn¢e Sheet Notej to the Fin4n¢i•l Stit¢m¢nts 9 10 IJ DetAlled Stit¢mtnt of FlnAncll Aetlvltl¢i 14
ABERCHIRDERVILLACE HALLISCIO) REFERENCE ANDADMINISTRATIVE DETAILS FOR THE YRAR ENDED30 NOVEMBER2024 TRUSTEES REGISTERED OFFICE 27 North Stre Aberchirdcr AB54 TJH RECJSTERED COMPANY NUMBER CS004935 (scotldI REGISTEREDCHARITY NUMBER 050601 INDEPENDENT EXAMIN&R Rain Herbry Reid 51-53 High Si1 Turniff AB53 4EJ Page I
ABERCHIRDER VILLAGE HALL I5CIOI REPORT OFTHE TRUSTEES FOR THE YEAR ENDED30 NOVEMBER 2024 Thc irusth arc ple&8ed to prwi theiT annual direclor%' port togher wilh the congolidaied financial staiemenis of Ihe LhATily for Ihe year endinK 30 Novcmbcr 2024 which aTC also prepared m¢¢1 thc rcquircments for a director5 report and accounLS for Comwies Ad purpose The financial .%lal¢mentq ¢omply wilh the Charities find Tnisiee InVemen1 IstoilAndl Aci 2005. the Ch#ri11¢5 Accoun15 (Scotlandl R¢gulation% 2006 las amendcdl, th¢ Companies Aci 2006 and ALcouniing &nd Rcponing by Chariiie%.' Siatemeni of Recommended Praciice applicabl¢ to charities preparing their accounts in accordanir with ihc financial Rcporting Standard appliLablc in Ihc UK and Republic of Ircland IFRS 1021 IctTcc(ive l Jijnuttry 20191. OWECTIVES ANDACTIVITIES Objrcliv¢¥ aim5 'I'hc objccts of the cornmittcc li to csidblith run a Vi11&8t I lall and lo prornote il for Ilic iKn¢fit ofihc inliabilanls of AbtrLhiT(J¢r and ihe IoL&I grea of Aberdeenshire without disiinciion of $¢%, Sexual oricniaiion. age. disabiliiy. naiionaliiy, race or p)lilical, Tcligious ur oihcr opinions the provision uf f8cililic5 for recrcation or other leisure litne UCLUP8tion of individuals who hove nccd of suLlI faLiliiies by reuson of IhelT youih, age. infinniiy or di58bl¢meni, financial hardship or social and econujnic Lircumllanccs or for Ihc public at largc in thc inicrcsi$ of yo¢ial wclfarc and wilh lh# objeLI ofiinprovirig Ilic Lviidiiivii% uf life vfilic haid iiiliubitrdnl5. The .1 rusiecs consider these objective5 to be con8tstent wilh Charity Corn1*10n gu¢dancc on providing for Ihc public benefit as 4hown in Iht list t>l'aciiviiit8 pursued this pcriod. Slgnlfif4nt a¢llvltbeJ .1 lic IIAlls in u$¢ Tnost dAy5 of Ihc weck for a variety of aciiviii¢s iA¢luding use by 151 Mamoch Scoul Group and Ab¢rchiY(ler Guides, The Hall 59 avallable for hire for privaie functions Including childrcft's panies, weddin8 reccpiions. funeral ie&'$, vi118ge social funcii011s and ociustuiial fund-raisin¥ fayrcs. We ¥re pleased Ihui Ih¢ hAII facililies hdve allowed local ¢hiriiy groups io ra19e £IOOO's worth ol. fundin8 for thcirdc5ired projccts. L•nd ind buildlng & 202J A¢hievtm•ntJ. .1 I1¥ Flull buili by the Church of Swiland in 1899 at a cosi of£6985. The largc Marno¢h chUh HAII is 5i¢uar¢d in Mwn Sircci, Abcrchirdcr. It can 8tai 200 and was ud ¢xtcn5iv¢ly by the Church and other lotal or8èlliS21ion$. Local CL)mmuniiy 8roup broughi the hall laAeT a loThg fundraisin8 campki8nl frorn ih¢ Church of Scoiland on the I Sih of January 2021 for I750. The hall committ¢¢ h&q ¢omm¢nced on a major reTrovlon proje¢i. 'lTr¢ projcct ha5 bccn fundcd by a mix of pri¥alc don&tion fundr8isin8 and grant support from various sources. IIII Ijui Illdjvl Iidll Ifliuvdiluii yiuleLIS WIL% L'Uiiiul¥Ig Ilie eiid uf2024. Oui Luiiiiiiuiilty fyL,IIIIy 15 niiw lln L'XhunL'edimodLm Placé io m¢¢1 4rtd 2024 have provcn that Aherchirdcr Village Hall is the hc&rt of our Lommunily. Ud cycry day by local £harilic5 like Scouls, Guides, Youth Club. SWI and %0 many more locol 8rovps. Lots of iirnc and Thncy w05 speni on Abcrdecnshire Council 'Kcd 'l'apc in 2024. bui wc arc plea$2d to have all n¢¢eksary papcrwork in place. Tliis in¢lude5 planning permissiun for window4 5olai panc15, hcal pumps and Lfftcrgcncy gcncraior. It also included building warront consent for all internol rcnovation work. Som¢ of ihe tIvitIeS in 2024 wa5 the regular Fly Cup" sessions. which $tsrted up in JanuAry 8nd h8ve allY well visited by local r¢sid¢nts throughout th¢ yrar Dulux sponsored 1801ilT¢5 of Cornish Cregm. p8inL allowing u$ to giv¢ thc rear c¥tCn5ion an exlemal coat of paint in March. Wc wcre pled to welcome'lsi MaTnoch Squirrel Scouis" to Ihe hall in be¥inning of March. They are now one of 6 youth group using the hall on a weekly bL5iS The DucheTies Wind Fami Fund have bven very gcncrous io us thi5 year. Lots of new equiprnenl have purchased &nd funding for ouiside swrage new fire alatin systLryn. I'hank you so much. Your suptx)rt is greatly apprcciatcd. P&ge 2
ABERCHIRDER VILLAGE HALL {SCIOI REPORT OF THE TRUSTEES FOR THE YEAR ENDED30 NOVEMBKR 2024 OBJECTIVES ANDACTIVITIES Policies ind Procedures The guide Ihc Managerncnt Cornmittcc in exer¢isinR Its duty ¢aT¢ io m¢mb¢ts and uxrs of the Hall. th¢ following policy statrm¢nls have becn thpied. Healih & Safety Polity Child. Young PeNn & Vulner&bl¢ Aduli saf¢Ruarding Policy Equal OpFx)rtunity Policy Hiring ABTeemeni.' Usc uf Ihc Village Hail by non-r¢Kulur users is subj¢ci 10 a Hirlng Agreement which musi be signed by ihe hlrer when booking. The Hirtn& Agreem¢nl 5cIs Out Ihc conditions of hire and identili¢s ¢h¢ i¢spe¢iivr r¢$pon5ibilitle5 of carh party to Ihc agKcJn¢nl$. Rcgular hir¢TS 8rc subjeci io lernis and condilion$ ippropriuie io th¢ir usc of thc Hall. Liceftcr: Aber¢hiTder Villag¢ Hall has a"Public P.niert&inment Liten¢c" 'lThi5 Liccncc is 8T8nied under the aiiihoriiy vfAbcrdcenthirc Council and is conditional on the Licence Holder complying wittl the provlsion$ ofihe Civi¢ Governmeni ISeotl&ndl Aci 1982 Hnd wlth th¢ condiiions coni&ioed in (h¢ S¢h¢dule arta¢hed 10 the licence. The rn&ximurn occupant eapacity of Aberchirder Villug¢ Hall.. Malrn Hall. 140 Guild knom- 40 Funding Strate8y It 15 the strdlegy of ihe-l-rustCCS lo rnanBgc Ihc rcvcnue hudEei on 8 self.tinancinB hasi$. 'I'he conlribijlion rnAde by iiser% nf Ihc 11811 arL S¢1 10 4t¢lii¢v¢ Ihib. Th¢ 5vurLrs uf income includcd ihc coniribuiions (rom uxr ofihe Hall by way ot'hlre charges, tunds raised by don&iion8 from Ihc FTiends of Aberchird¢r Vill88¢ Hall ond oc¢a$ional grunts for buildinB and infTa51ruciurc work5. While Ihc Trusiees are keen lo cncourase use of the Htsll the Hall's Tru5tee$ do not enge in lorn of direct fundraising wilh ihe pttblic. 'I'he Hall is VertiS¢d via IL8 own fAcehook page. Res4rv Rcs¢r¥e¥ aTe needed In ¢n$uT¢ Ihii IhF hall I4n wlliinu¢ ITr ftn¢r4t¢ for th¢ h¢n¢fii of ih¢ D¢oplc fif Archlrd¢r iniTr th¢ fuiuTe. After the dlsruption caused by thc COVID 19 pandemic Ihe trusi¢es have dctermincd thai thc hall needs lo hu¥¢ a re1¥¢ of s5x monih5 operalinB cxpcns¢s. Additionally the Irust¢es hav¢ dd¢rmin¢d lo hold suitable further reserves lo fund moior ongoins mainl¢nan¢¢ orihc hall. Community Involvement ind Support The Hall is a kcy a55rL for Ihr IvEfjl Lumrnunliy E5 Ihcrc re no other public buildtng5 wiihin ihc Yillagc of Abcrchirdcr and th¢ Trustees work hard to ensu Ihal it is kcpt a¥tilablc for local pcoplc lo hirc and usc %%hilc &150 tskin8 advantag¢ ol'hirc incom¢ fyorn p¢opl¢ and or8anisalions from outside (he vi1188e.-fh¢ Hall has bcen wcll lundcd and this has bttn returned to the comrnunity by the holding thc hire r8te$ lowlfree despiie %ign1ficanl InCrlSeS In Ihe costs of uiililie5 And licenLe fees. However, '*th increasin8 LOS1 prc55ures dNd with lowcr reser¥cs Ih&n d¢sired ihe Trustccs approicd un inLrcasr in hire rates for laic 2022. LO¢ youih clubslgTOUPS continu¢ to bcncfii from frcc accommodalion. A r¢vicw of fulur¢ hir¢ ra1¢5 will lak¢ pla¢¢ on a yedily ba5i.%. Future plgThB Rcpllir tu rouf on front porch is nccded iogeiher wilh me rvpoiniing work to cxl¢rnal wulls. STRUCTURE, GOVERNANCE AND MANAGEMENT GoverninE doturnetht Aberchirder Village Hall is controlled by 115 goveming docurnenl. a deed of trusi and Constitut a Chsriiablc IncoTtx)rated Or8ani5alion d5 defined by th¢ Charitie5 and Tntslce Invemmeni (Scoilandl Act 2003, lh¢ Charities ALLounts IS¢oilandl Regulations 2006 las arnendedl and the Companie5 Aci 2006. PaÈe 3
ABERCHIRDER VILLAGE HALL ISCIOI REPORT OF THE TRUSTEES FOR THE VEAR ENDED30 NOVEMBER2024 STRUCTURE. GOVERNANCE AND MANAGEMENT Recrtsitmtnt and appointment of Trew tru5tetA Thc Con%litution Eoverns the &proinirn¢ni ofTru8t¢¢$ and thc managanent of the chaTlty. The minFmurn numbcr ofTru51ee5 is Ihr¢e. Aberchirder Village Hall 1n1se$ ar¢ ¢lccl¢d at the Annual Gencral Mttiin8 Usually hcld in March - each Injsiee serves for l yc&r and can lland for relection in lh¢ AGM. In addition, approved regular user 8reups tre peTmitied to Lppoint one truste¢. I'he Tru%iee% ftsm the Managemeni Commillee of the Aberchirder Vill¥8¢ Hall which ha5 th¢ power 10 co-opi up kn 3 funher Trustees o an annual b&fis. Risk mafiA8emtnt 'I'bt Irii%lees have a duly to ldeniify and rewiew ihe risks to whith the charity is exp05ed xcordinBly Aberchirder Village Hall's risk asscssmeni 1% revi¢w¢d annually by Ihe Cornrnitlee. or after significant rnaterial changes have been made to the fahric Dr layout of the building. &s r¥quircd by (11¢ Fire Safely ()id¢r 200J. 'lTr¢ VillA8e Hall is in5ur¢d with respea to property damage Ibtsilding InSurce) by Unity Insurance Services. Th¢ mains elecirical insldllaii¢)n is cheeked by g qualified engln¢¢r every J years. FircfiBhiing 8ppliAn¢¢s are iyspecivd annually under conirAcl with Chubb Fire & S¢¢urily l.Id. Flre alarnis and ernergen¢y lighting are tes¢ed Iwice annually by the cornrniii¢¢. CCTV sysi¢Tns or¢ (n3p¢¢d annually undcr coniraci wi(Ii l-Prvl¢LI in IIiv¥ruri¢, Volunt¢ors from Ihc Commiiiee carry oul Oth¢r r¢gular maintcn&ncc Lhecks. APPRECIATlOt+4 The TruslCLS 8ivr dieir timL' and krrori fT¢r vf Lh&r¥L ur bcntfii and we are gr&icful to all who %upport the Ilall in tern ofhSrlng th¢ Holl, providin8 $UPPOrt lo the Hall. tending evenis, runnift8 tv¥nts Jnd %%ions, And do8115 ¢viVed, Thgnks are al given 10 ihos¢ olnISatIonS who have gcncrously xiven the HAII 8rant$ over the p&$1 yeAT. STATEMENT OF TRUSTEESI RESPONSIBILITIES The trusiccs (who are #l.go Ihe dir¢¢lor% of Abcrchirdcr Village Hall Iscio) for Lhe purwse$ of comwy lowl 8r¢ r¢$pDn5ibl¢ for prepfjring thc Kewrt ol.lhc I rtJ%le and the tinan¢iil %1Ot¢mcni4 in 8ccordance wilh applicable law and United Kin8dorn Accounlin Siandllrds (United KiThgdom G¢nelY Accepied Accounting Precticcl. Company Ixw requir¢% the trusieos io prepare fjnancial %18iem¢nl% fDr ¢Hch finoneial yoar which give A true &nd fair Vtcw of the 51ole of atl&ir5 of thc LhritAble comptLny and (If the incomin8 fc%oLJrce.s and applicaiiDn of reUrCe, including The income and expendi¢ur¢, of the ¢h8ti¢able company for thai p¢rd. In pr¢paring ihosc financifftl sial¢Men the trumces ire required to 5elecl Suitble %counLing poli¢i¢s Hnd Ih¢n Npply thcrn consistently., obrVe Ihe mtihod% and principles in ihe Charity SORP: mok¢ jud8emenL% and csiima1¢5 Ihtti are re850nablc and prudent. prepaTe thc fin&nrial 51alcmcnis L)n thc xoin8 Lonccrtt ba5l5 unltss it 15 inapproprilltc ¢0 prc5umc that Ihc charliablc copanY will continu¢ in business. Th¢ Irubiees are rcsponsible for keeptn8 proper accounting recordg which disclose with reasonable accuracy al any lime the finanei&l P051tion of th¢ Charilablc rurnpany ¥nd cnablv Ih¢m 10 ensure thai the finan¢ial 51aiemenis ¢omply with the Companies Aci 2006. 'rhcy arc also responsible for 5afcguarding ihc a55cts of the chariiable company hcntc for takin8 r¢llable steps for Ih PTevenliDn and d¢t¢¢lion of fraNd and oihcr irregulartlies. This rewrt has been Prpred In aCcorda¢t with Ihc special provisions of Part 13 of Ihe Compallies Aci 2006 r¢laiin¥ to small ¢ompanic5. ppnived by ordcr of the board of'inistecs on 27 March 2025 and 5Lgned on its behr by.. PaBe 4
JNDEPENDENT EXAMIiYER'5 REPORT TOTHE TRUSTEES OF ABERCHIRDER VILLAGE HALL ISCIOI I repon on the atcounLS foT th¥ yw ¢rKl¢d 30 Novctnkr 2Q24 5Ct out on pagc5 six lo thirtccn. Rejpective responsibilities of trustees artd tximlnèr The ch8riLy's tru51CC5 are responsible for Ihe prepiiraiion of the ac£ounls in accordance wilh the lerrns of ihe Charities and TTusie¢ Inv¢slrN¢ttl ISLoilandl Aci 2005 and the Charitits Acwunis Iscvilandl R¢kulaiions 2006 l¥s amcndcdl. The chariiy's trusi¢cs £on5id¢r thai the audit requircmcni of R¢gulAtion 101 I Ilal to Icl of th¢ kn¢ounts RegulatiOll5 do¢5 not pIy. It is my responsibility examine ihe aecounts ¥ required under Section 441 IKCI of ihe Act And to 5t&k whether paTtscul4r rntter5 hive come to my atieniion. Bisis of the indtp¢nd¢nt c%iminer s r¢FKprt My examination wos carried out in accordanco with Rcgulaiion I l of ihe Chdrities Aceounts IScoil8ndl Regulations 20Q6. An exgmination include5 a review of Ihe accouniinB records kepl by the th8Tily and & cornparisun of ihc gccounis presented wilh those record5. li alw includes ctsnslderaiion of any unusual 1m8 or di5closure5 in the accounts, and Seeking eKplanaiions from yuu &5 Irusiceb Loncerning any iuili nialt¢r&. Th¢ prtsw1juS uiiJ¢riok¢n du nul prvvid¢ all the evidcnEc Ihai would b¢ Ir4uir¢d in an 4u(Jil. and con8equenily I do not cxprc%s an audit opinion on thc vicw given by thc acLr>unl&. IndepÈndni ex4mlneT'g ytstement In L<inneLiiun wilh my examinaiion, no m&ii¢r has come 10 my 8iieniion.' I I I which gives mc rcawnable cause to believe th&1. in any m8teri&l respeci, the requir¢menis 10 keep accounilng rccords in accordance with Seciion 441 I Ila) of IhE 23 ACL and Regul&lion 4 of Ihe 2000 Accounis Rcgul41ions' and 10 prepare 8c¢ounts which accord with Ihc acwunlin8 rccord5 &nd io comply with Rc8ulation 8 of thc 2(b06 Accoun R¢gulalions have noi bccn md: or its which. in my npininn illentinn 8hnild be drawn in (Irder In en*ble A proper understhndin8 of ihe accounis lo be athed. Pa8e 5
ABERCHIRDERVILLAGE HALL(SCIO) STATEMENT OF FINANCIAL ACTIVITIES FOR THE VEAR ENDED 30 NOVEMBER 2024 2024 Totil ftsnds 2023 Total fwtlds UnrcstJi¢tcd fid R¢strictEd fund Notes INCOME AND EIYDOWMENTS FROM Donatiun5 llnd l¢g£iLie5 410 4111 301 ChAritble A¢tivititJ Hall m4nagemcnl 17,766 3.000 20,766 8,034 Oihei trading aLIiviii¢s 6,003 5,889 Totsl 24839 27,839 14,224 EXPENDITURE ON Raisin8 funds 10,000 C.hArltiblt ¢tlvltles Hall managerneni 15,512 1.514 17,IM6 lJ.749 Total 15,522 1,524 17,046 25,749 NET INCOMEIIEXPENDITUREI 9,317 4.429 IA76 14,429 10,793 TrhnJferJ botwctth funds 10 Net rnov¢m¢nt Ih fuhdi 13,746 12.95Jl 10,79J RECONCILIATION OF FUNDS Toittl funds brou8hi forward 196,707 4181 201J89 TOTAL FUNDS CARRIED WORWARD 210,45J 1,929 212,382 201,389 The notes forn) part of these financial sthtements P8g¢ 6
ABERCHIRDER VILLAGE HALL (SCIO) BALANCE SHEET 31 NOVEMBER 2024 2fy24 Totsl 2023 Totht funds Unresirirted fund Restricted lid Notes FIXED ASSETS Tangiblc dsscls 196,918 2&929 225147 219.737 CURRENT ASSETS DebtOTS Cash ai bank 4.882 28.715 14335 J4335 14235 14,233 33.597 CREDITORS Ajnounls fallrng duc wilhin one year 17001 17001 125.7001 NET CURRENT ASSETS 13J35 13335 7.897 TOTALASSETS Ls CURRENT LIABILITJES 210,453 28,929 239,382 227.034 ACCRUALSAND DEFERRED INCOME 127,11001 127,0001 126,0451 NET ASSETS 210,45J 1.929 112J82 201,589 FUNDS UnreslTiclcd lunds Re5triLlrd funds 10 2 10,45J 1,929 IY6,7U7 4.882 TOTAL FUNDS 212 J82 201,589 The Lharilabl¢ iutnpany is cniiilcd ts) cxcmpiion from audii undcr SeciSon 477 of thc CLimpanifs Aci 2006 for Ihc yCaT endcd 30 Novcmbcr 2024. .1 he rn¢mb¢rs hawe noi required Ibe compatty to obtain an ttudit of its financial sthtemcrtis for ihc year cndcd 30 November 2024 irt aLLL)rd4LnL¥ with SeLiiun 476 ofiht Cornpanies Aci 2006. Thc Irust¢es a£knowlcdgc Ihcir rc5rx)nsibililies for ensuring th81 the ¢harit8ble ¢ornpony keeps accountin8 recordgthai cornply with Sec¢inns 386 and 387 of the Companies Act 2006 ond preparin8 financi#l $t8¢¢ment$ whi¢h givc 8 truc Bnd fair view of thr stot¢ of affai15 of Ihc chTtabl qjmpany as ai ih¢ of ch fittanrial year and of ils surplu5 or deficii for each rtnancial year in accordance wilh the requirements of Sections 394 and 395 8nd which oiherwise comply with ihe r¢quirerwKnts' of the Companies Ad 2006 rel&iin8 to finaneiaj sthtements, so f8tr RS &pplicable to the chari18blc company. Ib) The notes form part of these finan¢ial siatemeni$ Page 7
ABERCHIRDER VILLAGE HALL ISCIO) BAL4NCE SHEET_ ¢on¢ih¥¢d 31 NOVEMBER 2024 These fJnan¢iBI slgterDeThls hav¢ b¢¢n prepared in accordance with (he provisions applicable to eharitsble ¢ornpanies subjeet to the 5rn811 ¢ompanic$ regirnc. I'he flnanci stat¢JnEnts wcr¢ approvcd by the Board ofTrus*es and &ts(h0ri5¢d for i3su¢ on 27 Mah 2025 and were stgned on its beh&lf bv.. The notes fomi p&rt tsFthese financial st&tem¢nts Page 8
ABERCHIRDER VJLLAGE HALLISCIOI NOTES TO THE FINANCIAL STATEMEJ¥TS FOR THE YEAR ENDED 30 NOVEMBER 2024 ACCOUNTING POLICI Basi5 of preparin2 th¢ finanrl415tateThents Th¢ financi 5tatcmcn15 of the chari(able company, which is a public b¢nefit ¢nii¢y und¢r FRS 102. h&v¢ preporttT in ateordance with the Charities SORP IFRS 1021 'Ac¢ourtling R¢portirtg by Chariti¢$.- Stat¢mttti of Recornm¢nded Praciice applicable 10 eharities preparing their accounts in 4ccordaDce with rhe Financial R¢porting Signdard applicable in Ihe UK and Republic of Ireland {FRS 1021 leffecliye l January 20191,. Financial Reporting SiandaTd 102 'fhe Financi81 Rcporting Sianddrd #pplicablc in thc UK and Rcpublic of Ireland, and Ihc Companic5 Act 2006. Thc financial 5latcrnenis have becn pr¢parcd undcr the hi51orical cosi convetttion. Ineom¢ All income is T¢cognised Sn ihe Siaiement of Financial Aclivilies once the charity h&% entitlerneni lo the funds, it is probable that thc incornc will bc received and Ili¢ anjunt lan b¢ m¢a%ur¢d rrliibly. EJpenditure Llabiliii¢s 8re Te¢o8nised as expenditure gs s()on as theT¢ is a Ic8al or conslructivc obligtiion comrnilting the charity 10 thai exnliur, li is PTub4ble that 8 Iran5f¢r of onomi¢ beneflis will be requlred In seiriemeni and the amouni of ihe obllgailon can be mwurtd r¢li&bly. Expcnditurc is accounicd for on an accruals b&415 and has been classified undcr headin&% Ihai Ag8re8lte eosi relatcd to ihc caiegory. Where Losts cannoi be directly attribuied to particular headtA#s they have ollocatcd to activitics on a basis £onsisi¢ni with th¢ use of resources. TAn8lblt fixed gsts Depreci8tion is provid¢d It thc following onnual rates in order io write o(feach 185ei over its eMirn&ed useful life. Improvemenis to propeny Fixiurcs and fittin8S on cost 200/0 on reducin8 balancc TAxitlo The charity is excmpl from Co110n tax on ils charitable activiti¢& Fund t¢tsuntln8 Unr¢51ricted funds can be ud in ae¢ordanr¢ with the ¢hari¢able obje¢iives al the disctIOn of thc Irustcek R¢stri¢ted fund5 caTr only be used tor pllnicular r¢rice purposes within Ihe objects of Ihe charity. R¢51ri¢iions 8ri3¢ when splfIed by Ihc donor or whcn funds are rELiwd for pArtitular rC$LrI¢d purposes. Further eXplall0 ofihe naiure and purpose of fund is ineluded in the noies to the financial gialements. OTHER TRADING ACTIVITIES 2024 2023 Fundrdising evenL8 964 5,699 348 5.341 6,663 5,889 NET INCOMEI(EXPENDITUREI N¢1 in¢omrJlcxpcndlturel Is slated after char8inglerediiin81.. 2024 2023 D¢precialion- owned &%5Cts 10265 7,660 BII) IIENRI flb'lD Pagc 9
ABERCHIRDER VILLAGE HALL (SCIO) NOTES TO THE FIYANCIAL STATEMENTS- contittu FOR THE YEAR ENDED 30 NOVEMBER 21124 TRUSTEES, REMUNERA TION AND BENEFITS Th¢r¢ were no trustees. remunertion or oÈh¢r benefit.% lor Ihc year ended 30 Novemkr 2024 nor for the year ended 30 Novembcr 2023. Truste¢$' txp•ns Thcrc wcrc no expenscs paid for th¢ ycar¢nded 30 Nov¢mb¢r 2024 nor for the year ¢Dd¢d 30 November 2023. COMPARATIVLS FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted rund Restricted fupd Tol runds IIYCOME AND ENDOWMENTS FROM Don&iions and legacies 301 301 Chlrltsble artivltle5 Hall man)8¢meni 8,034 ,034 (hher tTading activitl¢S 5.889 5,889 Totil 14,224 14.224 LXPLNDI'I'URE ON 10,000 10,000 ChAritsbl¢ •rtlvltl• Hall rnanagcmcnl 15,749 15,749 Total 25.749 25,749 NET INCOMEIIEXPENDJTURE Tr4ty5f¢rJ betwetn funds 14.8821 4,882 Net mov¢m¢ht In funds 116.4071 4,882 RECONCILIA TION OF FUNDS Total funds broy8111 forw)rd TOTAL FUNDS CARRIED FORWAIU) 1()6,7U7 4,XiE2 201.5¥ P8ge 10
ABERCHIRDER VILLAGE HALLISCIO NOTES TO THE FIYANCIAL STATEMENTS- contlnu¢d FOR THE YEAR ENDED 3tI NOVEMBER 2024 TANGIBLE FIXED ASSETS Improvemettts Fixtures and rining5 reehold pwpcny Plant and mhInery propcrny TotS COST Ai l Deeember 2023 Addiiions 75,IOD 157,399 16,J75 2 J32 3.200 237,931 16,375 AI 30 Novcmbcr 2024 75,000 173,774 2J32 3.100 254.306 DEPRECIATION Ai i December 2023 Chatg¢ fL)r y 16.512 8,689 997 1,197 0¥5 J79 111.194 10265 At 30 November 2024 23,101 1,194 1,064 28,489 NET BOOK VALUE AI 30 Nov¢mbcr 2Q24 75,000 148J7J 138 2,lJ6 225.847 At 30 Nov¢mkr 2023 75,0(bO 140,887 1,335 2,515 219,737 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Prepayrn¢nis and &ccrued income 4,882 CREDITORS: AMOUNTS FALLING DUI WITHIN ONE YEAR 2014 2023 Other creditors Accruals and defenrd in¢orn¢ 25,000 700 701 700 25,7(bO ACCRUALS AND DEFERRED INCOME 2024 2023 Deferred grants 27000 26,045 Jo. MOVEMENT IN FUNDS Net movement in funds Transfers beiween funds Al 1112123 At 30111124 UrnrÈ£trloted fund$ General fund 196,707 9J17 4,429 210.453 Rutrictsd funds Re5tri¢ted Fund 4,882 1,476 14,4291 ,929 TOTAL FUNDS 201.589 10.793 212J82 Page 11
ABERCHIRDER VILLAGE HALL ISCIO) NOTES TO THE FIYAJYCIAL STATEMENTS- continued FOR THE YEAR ENDED30 NOVEMBER2024 MOVEMENT IN FUNDS- continued movement in funé%, included in Ihe Above are as follows.. Rwurces expended Movement in fundy re50ur¢es Unrestrleied funds G¥ncml fund 24839 IlJ,J221 9.317 Rt#tridtd fundi Resiricled Fund 3.0 11,S24} IA76 TOTAL FUNDS 27139 {17.0461 10.793 Compirltlvtt for rnov¢mrn¢ In fund5 N¢1 rtk)vemcttt in lunds Trnnslers between runds At 1112122 At Unre¥trlcted fundl General fund 14,882) 196,7U7 Re5tr1cted fundi Resiricled Fund 4,882 4,882 TOTAL FUNDS 201.589 Comparttilve net movement in Ibnds, Included in the above are as follows.. Inwrning 50UTce5 R¢sour¢¢g txpendcd Movemcnt in funds UTrreJtrlcted funds Gencral rtd 14,224 125,7491 111.525) TOTAL FUNDS 14,224 12J.7491 111,32J) A rurrent year 12 month5 and prior year 12 month5 combined position i5 &s follows.. Net mov¢m¢ni in funds I ransfers b¢iw¢en funds At 1112122 At 30111124 UDrtstrl¢t¢d fund9 G¢n¢ral fund 213.114 12,2081 {4531 210.453 Re$tricled fundi ResiTicl¢d fund .476 453 1.929 TOTAL FUNDS 1731) 212.382 Page 12
ABERCHIRDER VILLACE HALL (SCIO) NOTES TO THE FIYANCIAL STATEMENTS- ¢ontitsu FOR THE YEAR ENDED JO NOVEMBER 2024 io. MOVEMENT IN FUNDS- eontloutd A cuffent year 12 months and prioryear 12 months combined nel movement in fund& included ITr the thve are &8 follows.. Incoming reS0¢¢S Rcsourcc3 cxpended Movement in fimds Unrestrkled fundi Cencral fund 39,003 141.2711 12.2081 Restrbeted funds Restricted Fund 3.tK)o 1.476 TOTAL FUNDS 42,063 142.7951 1732 RILATED PARTY DISCLOSURES There were no rclaied party tr&nwtions for Iheyev tndcd 30 Novembcr 2024. Page 13
ABERCHIRDERVILLAGE HALLISCIO) DETAILED STATEMENT OF FINANCIALAcfiviTIES FOR THE YEAR EIYDED JO NOVEMBER 2024 2024 2023 INCOME AND ENDOWMENTS Dongtlons And leggeles Donaiion5 410 301 O¢htr trAding i¢tiviti¢s Fundraising evcnts 964 5.699 348 5.541 5,889 C.haritiblt aotivities Grants 20.766 8,034 Total In¢omlDg resourt 27139 14,224 EXPENDITURE Othèr tr&dlrt8 l<tlvl¢l¢i B8d debis In,O(Kl Charltsblt ittlvltlts Insurancc Light and h¢lll Sundries Repairs 1,599 1.371 4,044 91 ,767 216 7.660 1,062 1,496 283 10,265 [kprla1ion of lan8tble fixcd J8Jcts 15.149 Support cos GovernA Trce costl AccoUncY $40 600 Total rc50urces cxFnded 17,IM6 25,749 Net Incomellexpendlture) lQ.793 This p¢ d9¢5 not foTm part of the statutory finwciAI staiements P8g¢ 14