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 P*g¢ Referer+￿ •nd Admlnlitr*tlve DetAil$ Reporl of tht TruJlt¢J Ind•pendtnt Ex*mlnerYA 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 FlnAncl*l 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 (scotl￿dI REGISTEREDCHARITY NUMBER 050601 INDEPENDENT EXAMIN&R Rain Herbry Reid 51-53 High Si￿1 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 tog￿her 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 InVe￿men1 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 Corn￿1*￿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 chU￿h HAII is 5i¢uar¢d in Mwn Sircci, Abcrchirdcr. It can 8tai 200 and was u￿d ¢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 I75￿0. The hall committ¢¢ h&q ¢omm¢nced on a major reTrov￿lon 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. U￿d 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 ple￿d 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 eng￿e 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$uT¢ Ihii IhF hall I4n wlliinu¢ ITr ftn¢r4t¢ for th¢ h¢n¢fii of ih¢ D¢oplc fif A￿rchlrd¢r iniTr th¢ fuiuTe. After the dlsruption caused by thc COVID 19 pandemic Ihe trusi¢es have dctermincd thai thc hall needs lo hu¥¢ a re￿1¥¢ of s5x monih5 operalinB cxpcns¢s. Additionally the Irust¢es hav¢ dd¢rmin¢d lo hold suitable further reserves lo fund moior ongoins mainl¢nan¢¢ orihc hall. Community Involvement ind Support The Hall is a kcy a55rL for Ihr IvEfjl Lumrnunliy E5 Ihcrc ￿re no other public buildtng5 wiihin ihc Yillagc of Abcrchirdcr and th¢ Trustees work hard to ensu￿ Ihal it is kcpt a¥tilablc for local pcoplc lo hirc and usc %%hilc &150 tskin8 advantag¢ ol'hirc incom¢ fyorn p¢opl¢ and or8anisalions from outside (he vi1188e.-fh¢ Hall has bcen wcll lundcd and this has bttn returned to the comrnunity by the holding thc hire r8te$ lowlfree despiie %ign1ficanl InCr￿lSeS 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 1n1s￿e$ ar¢ ¢lccl¢d at the Annual Gencral Mttiin8 Usually hcld in March - each Injsiee serves for l yc&r and can lland for re*lection 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 InSur￿ce) 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 $UPPOrt lo the Hall. ￿tending evenis, runnift8 tv¥nts Jnd *%%ions, And do￿811￿￿5 ￿¢viVed, Thgnks are al￿ given 10 ihos¢ ol￿nISatIonS who have gcncrously xiven the HAII 8rant$ 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¢ne￿lY 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 Lh￿ritAble comptLny and (If the incomin8 fc%oLJrce.s and applicaiiDn of re￿UrCe￿, including The income and expendi¢ur¢, of the ¢h8ti¢able company for thai p¢r￿d. In pr¢paring ihosc financifftl sial¢Men￿ the trumces ire required to 5elecl Suit￿ble %counLing poli¢i¢s Hnd Ih¢n Npply thcrn consistently., ob￿rVe 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 co￿panY 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 beh￿r 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 rn*tter5 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 1￿m8 or di5closure5 in the accounts, and Seeking eKplanaiions from yuu &5 Irusiceb Loncerning any iuili nialt¢r&. Th¢ prtsw1ju￿S 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&. IndepÈnd*ni ex4mlneT'g ytstement In L