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REGISTERED COMPANY NUMBER: CS004935 (Scotland) REGISTERED CHARITY NUMBER: 050601
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
FOR ABERCHIRDER VILLAGE HALL (SCIO)
Bain Henry Reid CHARTERED ACCOUNTANTS www.bainhenryreid.co.uk
e ABERCHIRDER VILLAGE HALL (SCIO)
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
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Page
Reference and Administrative Details 1
Report of the Trustees 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities i
Balance Sheet 8
Notes to the Financial Statements 9 to 13
Detailed Statement of Financial Activities 14
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5 ABERCHIRDER VILLAGE HALL (SCIO)
REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30 NOVEMBER 2025
| TRUSTEES | CS Nielsen |
|
|---|---|---|
| Mrs J Allan | ||
| MrsM Simpson | ||
| Ms H Fowlie | ||
| MsE Robertson | ||
| R Fowlie | ||
| R Barnwell | ||
| MsG Beaton (resigned 1/3/25) | ||
| MsY Inglis |
||
| MsA Mackie (resigned 1/3/25) | ||
| G Macdonald | ||
| Ms A Nielsen | ||
| Mrs E Stewart | ||
| Mrs E Butcher | ||
| MrsD Ray (resigned 1/3/25) | ||
| P Hazelle (appointed 1/3/25) | ||
| MrsG Murray (appointed 1/3/25) | ||
| MrsP Bates (appointed 1/3/25) | ||
| MsM McIntosh (appointed 1/3/25) | ||
| REGISTERED | OFFICE | 27 North Street |
| Aberchirder | ||
| Huntly | ||
| ABS47TH |
REGISTERED COMPANY NUMBER CS004935 (Scotland)
REGISTERED CHARITY NUMBER 050601
INDEPENDENT EXAMINER Bain Henry Reid 51-53 High Street Turriff ABS53 4EJ
; ABERCHIRDER VILLAGE HALL (SCIO)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2025
The trustees are pleased to present their annual directors’ report together with the consolidated financial statements of the charity for the year ending 30 November 2025 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.
The financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objects of the committee is to establish and run a Village Hall and to promote it for the benefit of the inhabitants of Aberchirder and the local area of Aberdeenshire without distinction of sex, sexual orientation, age, disability, nationality, race or political, religious or other opinions the provision of facilities for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving the conditions of life of the said inhabitants. The Trustees consider these objectives to be consistent with charity commission guidance on providing for the public benefit as shown in the list of activities pursued this period.
Significant activities
The Halls are in use most days of the week for a variety of activities including use by Ist Marnoch Scout Group and Aberchirder Guides.
The Hall is available for hire for private functions including children's parties, wedding receptions, funeral tea's, village social functions and occasional fund-raising fayres.
We are pleased that the hall facilities have allowed local charity groups to raise £1000's worth of funding for their desired projects.
R ABERCHIRDER VILLAGE HALL (SCIO) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2025
B
OBJECTIVES AND ACTIVITIES
Land and building & 2025 Achievements.
The Hall was built by the Church of Scotland in 1899 at a cost of £6985. The large Marnoch Church Hall is situated in Main Street, Aberchirder. It can seat 200 and was used extensively by the Church and other local organisations. Local Community group brought the hall (after a long fundraising campaign) from the Church of Scotland on the 15th of January 2021 for £75000.
The hall committee has commenced on a major renovation project. The project has been funded by a mix of private donations, fundraising and grant support from various sources.
With the facilities freshly renovated, our main focus in 2025 has been to provide a safe, affordable and comfortable meeting place for local charities and groups .To provide a hub that support more local charities and social enterprises.
We are encouraged and inspired by the various user groups volunteers and are committed to keep the village hall functional and maintaining the buildings to a high standard, which we hope will! create a sense of ownership and belonging. We want to help combat the risk of social isolation and loneliness and we actively support groups who invest their time and effort to make sure such activities are taking place. Overall - we want to improve quality of life for everyone in Aberchirder and support any activity/group that which to build relationships and lasting friendships.
A massive thank you to all our users ans sponsors. Especially thank you to the Guild and Scout Groups, the SWI, the OAP's, the Freemasons, Christine & Paul's Soup Kitchen, Pat's FAB group, the Crafty Crew, the Shimmy Sisters, Helen's & Lesley' Fly Cup and Patricia-Ann Dance School. We simply couldn't do it without you.
Some of the activities in 2025 was the regular "Fly Cup" sessions. Helen and Lesley host this once-a-month event. These events are themed and various organisations have benefitted from generous donation. The hosts are serving the most delicious soups, sandwiches and cakes. Why not consider a visit?
Christine's and Paul's Friday Soup Kitchen events has been a huge success this year and is now part of our regular and ever-increasing charity group using our facilities. Christine's, Paul's and all their volunteer's contribution to the wellbeing of our communities is greatly appreciated.
FAB (Foggie Activities and Blether) has the past year arranged regular social afternoons because social interaction plays a direct role in your physical, mental, and emotional health.
It's great to see the young people using our facilities. The amount of work the Guide and Scout leaders put into these groups to help young people become more prepared, more motivated and self-confidence is one of the main reasons the hall exists in the first place.
Thanks to a kind donation from Foggies OAP's, we now have another defibrillator within the village. Placed on the wall to the right side of the village hall's main entrance.
This defibrillator is a little different to others in the village. Our priority is to get a defibrillator and apply it to the person suffering a cardiac arrest with an absolute minimum of delay. The defibrillator at the hall is situated in an "UNLOCKED" cabinet allowing immediate access in a situation where every second counts.
We are really pleased to have been chosen for the Co-operative Community fund again. This funding means a lot to us because we know it's coming from local residents who have chosen to support our village hall. Your contribution is making a tangible difference, helping us to build a stronger, more connected community and we're deeply grateful.
But more than anything else. Local groups and charities have raised £1000's for their projects. We have seen the hall being used for Coffee Mornings, Soup & Sweets, Fly Cups, Strawberry Fayre, Quiz Nights, Craft Fairs, Bingo Nights and many more.
BAIN HENRY REID
, ABERCHIRDER VILLAGE HALL (SCIO) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2025
OBJECTIVES AND ACTIVITIES
Policies and Procedures
The guide the Management Committee in exercising its duty to care to members and users of the Hall, the following policy statements have been adopted.
-
Health & Safety Policy
-
Child, Young Person & Vulnerable Adult safeguarding Policy
-
Equal Opportunity Policy
Hiring Agreement:
Use ofthe Village Hall by non-regular users is subject to a Hiring Agreement which must be signed by the hirer when booking. The Hiring Agreement sets out the conditions of hire and identifies the respective responsibilities of each party to the agreements. Regular hirers are subject to terms and conditions appropriate to their use of the Hall.
Licence:
Aberchirder Village Hall has a "Public Entertainment Licence"
This Licence is granted under the authority of Aberdeenshire Council and is conditional on the Licence Holder complying with the provisions of the Civic Government (Scotland) Act 1982 and with the conditions contained in the Schedule attached to the licence.
The maximum occupant capacity of Aberchirder Village Hall:
Main Hall - 140
Guild Room - 40
Funding Strategy
It is the strategy of the Trustees to manage the revenue budget on a self-financing basis. The contribution made by users of the Hall are set to achieve this. The sources of income included the contributions from user of the Hall by way of hire charges, funds raised by donations from the Friends of Aberchirder Village Hall and occasional grants for building and infrastructure works. While the Trustees are keen to encourage use of the Hall the Hall's Trustees do not engage in any form of direct fundraising with the public. The Hall is advertised via its own facebook page.
Reserves
Reserves are needed to ensure that the hall can continue to operate for the benefit of the people of Aberchirder into the future. After the disruption caused by the COVID 19 pandemic the trustees have determined that the hall needs to have a reserve of six months operating expenses.
Additionally the trustees have determined to hold suitable further reserves to fund major ongoing maintenance of the hall.
Community Involvement and Support
The Hall is a key asset for the local community as there are no other public buildings within the village of Aberchirder and the Trustees work hard to ensure that it is kept available for local people to hire and use while also taking advantage of hire income from people and organisations from outside the village. The Hall has been well funded and this has been returned to the community by the holding the hire rates low/free despite significant increases in the costs of utilities and licence fees. However, with increasing cost pressures and with lower reserves than desired the Trustees approved an increase in hire rates for late 2022. Local youth clubs/groups continue to benefit from free accommodation. A review of future hire rates will take place on a yearly basis.
Future plans
Repair to roof on front porch is needed together with some repointing work to external walls and sanding + new varnish to floor in main hall and basement.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
Aberchirder Village Hall is controlled by its governing document, a deed of trust and constitutes a Charitable {ncorporated Organisation as defined by the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006.
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BAIN HENRY REID
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; ABERCHIRDER VILLAGE HALL (SCIO) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Recruitment and appointment of new trustees
The Constitution governs the appointment of Trustees and the management of the charity. The minimum number of Trustees is _ three. Aberchirder Village Hall trustees are elected at the Annual General Meeting usually held in March - each trustee serves for 1 year and can stand for re-election in the AGM. In addition, approved regular user groups are permitted to appoint one trustee. The Trustees form the Management Committee of the Aberchirder Village Hall which has the power to co-opt up to 3 further Trustees on an annual basis.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed accordingly Aberchirder Village Hall's risk assessment is reviewed annually by the Committee, or after significant material changes have been made to the fabric or layout of the building, as required by the Fire Safety Order law 2005.
The Village Hall is insured with respect to property damage (building insurance) by Unity Insurance Services.
The mains electrical installation is checked by a qualified engineer every 5 years.
Firefighting appliances are inspected annually under contract with Chubb Fire & Security Ltd.
Fire alarms and emergency lighting are tested twice annually by the committee. CCTV systems are inspected annually under contract with I-Protect in Inverurie. Volunteers from the Committee carry out other regular maintenance checks.
APPRECIATION
The Trustees give their time and effort free of charge or benefit and we are grateful to all who support the Hall in terms of hiring the Hall, providing support to the Hall, attending events, running events and sessions, and donations received.
Thanks are also given to those organisations who have generously given the Hall grants over the past year.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on 3. April 2026 and signed on its behalf by:
CS Nielsen - Trustee
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BAIN HENRY REID
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F INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ABERCHIRDER VILLAGE HALL (SCIO)
I report on the accounts for the year ended 30 November 2025 set out on pages seven to thirteen.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 the independent examiner's report
My examination was 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 seeking explanations from you as trustees concerning any 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 connection with my examination, no matter has come to my attention :
-
(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
-
- to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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nd
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ohn G Bowie BA C
i
The Institute of Chapfered Accountants of Scotland
Baintlenry Befd
51-53 High Street Turriff ABS3 4EJ Date... April 2026
BAIN HENRY REID
. ABERCHIRDER VILLAGE HALL (SCIO)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| fund | fund | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| INCOMEAND ENDOWMENTS FROM | |||||
| Donations and legacies | 1,750 | - | 1,750 | 410 | |
| Charitable activities | |||||
| Hall management | 6,896 | 3,000 | 9,896 | 20,766 | |
| Other trading activities | 2 | 7,692 | - | 7,692 | 6,663 |
| Total | 16,338 | 3,000 | 19,338 | 27,839 | |
| EXPENDITURE ON | |||||
| Charitable activities | |||||
| Hall management | 16,979 | 1,524 | 18,503 | 17,046 | |
| NET INCOME/(EXPENDITURE) | (641) | 1,476 | 835 | 10,793 | |
| RECONCILIATION OF FUNDS | |||||
| Total funds brought forward | 210,453 | 1,929 | 212,382 | 201,589 | |
| TOTALFUNDSCARRIEDFORWARD | 209,812 | 3,405 | 213,217 | 212,382 |
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The notes form part of these financial statements
GEa
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Page 7
. ABERCHIRDER VILLAGE HALL (SCIO)
BALANCE SHEET 30 NOVEMBER 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| fund | fund | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| FIXED ASSETS | |||||
| Tangible assets | 6 | 193,120 | 27,405 | 220,525 | 225,847 |
| CURRENT ASSETS | |||||
| Cash at bank | 17,393 | - | 17,393 | 14,235 | |
| CREDITORS | |||||
| Amounts falling due within one year | 7 | (701) | . | (701) | (700) |
| NETCURRENTASSETS | 16,692 | - | 16,692 | 13,535 | |
| TOTALASSETS LESS CURRENT LIABILITIES | 209,812 | 27,405 | 237,217 | 239,382 | |
| ACCRUALSANDDEFERRED INCOME | 8 | - | (24,000) | (24,000) | (27,000) |
| NETASSETS | 209,812 | 3,405 | 213,217 | 212,382 | |
| FUNDS | 9 | ||||
| Unrestricted funds | 209,812 | 210,453 | |||
| Restricted funds | 3,405 | 1,929 | |||
| TOTALFUNDS | 213,217 | 212,382 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on SQ April 2026 and were signed on its behalf by:
CS Nielsen - Trustee
(A - Trustee
The notes form part of these financial statements
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sist)—_
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Page 8
° ABERCHIRDER VILLAGE HALL (SCIO)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
- ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
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||||||||
|---|---|---|---|---|---|---|
|Improvements|to|property|-|5%on|cost|
|Fixtures|and|fittings|-|20% on|reducing|balance|
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Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
OTHER TRADING ACTIVITIES
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|||||||
|---|---|---|---|---|---|
|2025|2024|
|£|£|
|Fundraising|events|1,226|964|
|Hall|hire|6,466|5,699|
|7,692|6,663|
|NET|INCOME/(EXPENDITURE)|
|Net|income/(expenditure)|is|stated|after|charging/(crediting):|
|2025|2024|
|£|£|
|Depreciation|-|owned|assets|8,567|10,265|
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- NET INCOME/(EXPENDITURE)
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BAIN HENRY REID
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, ABERCHIRDER VILLAGE HALL (SCIO)
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30 NOVEMBER 2025
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 November 2025 nor for the year ended 30 November 2024.
Trustees' expenses
There were no trustees’ expenses paid for the year ended 30 November 2025 nor for the year ended 30 November 2024.
| 5. | COMPARATIVES FOR THE STATEMENTOF FINANCIALACTIVITIES | COMPARATIVES FOR THE STATEMENTOF FINANCIALACTIVITIES | ||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| fund | fund | funds | ||
| £ | £ | £ | ||
| INCOMEAND ENDOWMENTS FROM | ||||
| Donations and legacies | 410 | - | 410 | |
| Charitable activities | ||||
| Hail management | 17,766 | 3,000 | 20,766 | |
| Other trading activities | 6,663 | - | 6,663 | |
| Total | 24,839 | 3,000 | 27,839 | |
| EXPENDITURE ON | ||||
| Charitable activities | ||||
| Hall management | 15,522 | 1,524 | 17,046 | |
| NET INCOME | 9,317 | 1,476 | 10,793 | |
| Transfers between funds | 4,429 | (4,429) | ° | |
| Net movement in funds | 13,746 | (2,953) | 10,793 | |
| RECONCILIATION OF FUNDS | ||||
| Total funds brought forward | 196,707 | 4,882 | 201,589 | |
| TOTALFUNDSCARRIEDFORWARD | 210,453 | 1,929 | 212,382 |
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BAIN HENRY REID
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ABERCHIRDER VILLAGE HALL (SCIO)
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30 NOVEMBER 2025
| 6. | TANGIBLE FIXED ASSETS | ||||||
|---|---|---|---|---|---|---|---|
| Improvements | Fixtures | ||||||
| Freehold | to | Plant and | and | ||||
| property | property | machinery | fittings | Totals | |||
| £ | £ | £ | £ | £ | |||
| COST | |||||||
| At |
December 2024 | 75,000 | 173,774 | 2,332 | 3,200 | ||
| Additions | - | 1,021 | - | 2,224 | 3,245 | ||
| At 30 November 2025 | 75,000 | 174,795 | 2,332 | 5,424 | 257,551 | ||
| DEPRECIATION | |||||||
| At | December 2024 | - | 25,201 | 2,194 | 1,064 | ||
| Charge for year | - | 8,740 | (827) | 654 | 8,567 | ||
| At 30 November 2025 | - | 33,941 | 1,367 | 1,718 | 37,026 | ||
| NET BOOK VALUE | |||||||
| At 30 November 2025 | 75,000 | 140,854 | 965 | 3,706 | 220,525 | ||
| At 30 November 2024 | 75,000 | 148,573 | 138 | 2,136 | 225,847 | ||
| 7. | CREDITORS: AMOUNTS FALLING DUE | WITHIN ONE YEAR | |||||
| 2025 | 2024 | ||||||
| £ | £ | ||||||
| Trade creditors | 1 | - | |||||
| Accruals and deferred income | 700 | 700 | |||||
| 701 | 700 | ||||||
| 8. | ACCRUALS AND DEFERRED | INCOME | |||||
| 2025 | 2024 | ||||||
| £ | -£ | ||||||
| Deferred grants | 24,000 | 27,000 | |||||
| 9. | MOVEMENT IN FUNDS | ||||||
| Net | |||||||
| At | movement | At | |||||
| 1/12/24 | in funds | 30/11/25 | |||||
| £ | £ | £ | |||||
| Unrestricted funds | |||||||
| General fund | 210,453 | (641) | 209,812 | ||||
| Restricted funds | |||||||
| Restricted Fund | 1,929 | 1,476 | 3,405 | ||||
| TOTALFUNDS | 212,382 | 835 | 213,217 |
BAIN HENRY REID
P ABERCHIRDER VILLAGE HALL (SCIO)
i
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30 NOVEMBER 2025
9, MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | ||
|---|---|---|---|---|
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 16,338 | (16,979) | (641) | |
| Restricted funds | ||||
| Restricted Fund | 3,000 | (1,524) | 1,476 | |
| TOTALFUNDS | 19,338 | (18,503) | 835 | |
| Comparatives for movement in funds | ||||
| Net | Transfers | |||
| At 1/12/23 |
movement in funds |
between funds |
At 30/11/24 |
|
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General fund | 196,707 | 9,317 | 4,429 | 210,453 |
| Restricted funds | ||||
| Restricted Fund | 4,882 | 1,476 | (4,429) | 1,929 |
| TOTAL FUNDS | 201,589 | 10,793 | - | 212,382 |
| Comparative net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 24,839 | (15,522) | 9,317 | |
| Restricted funds | ||||
| Restricted Fund | 3,000 | (1,524) | 1,476 | |
| TOTALFUNDS | 27,839 | (17,046) | 10,793 |
BAIN HENRY REID
. ABERCHIRDER VILLAGE HALL (SCIO)
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30 NOVEMBER 2025
- MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined position is as follows:
| Net | Transfers | |||
|---|---|---|---|---|
| At | movement | between | At | |
| 1/12/23 | in funds | funds | 30/11/25 | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General fund | 196,707 | 8,676 | 4,429 | 209,812 |
| Restricted funds | ||||
| Restricted Fund | 4,882 | 2,952 | (4,429) | 3,405 |
| TOTAL FUNDS | 201,589 | 11,628 | - | 213,217 |
| A currentyear 12 months and prior year 12 months combined netmovement in funds, | included in the above | are as follows: | ||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 41,177 | (32,501) | 8,676 | |
| Restricted funds | ||||
| Restricted Fund | 6,000 | (3,048) | 2,952 | |
| TOTALFUNDS | 47,177 | (35,549) | 11,628 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
- RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 November 2025.
BAIN HENRY REID
° ABERCHIRDER VILLAGE HALL (SCIO)
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 1,750 | 410 |
| Other trading activities | ||
| Fundraising events | 1,226 | 964 |
| Hall hire | 6,466 | 5,699 |
| 7,692 | 6,663 | |
| Charitable activities | ||
| Grants | 9,896 | 20,766 |
| Total incoming resources | 19,338 | 27,839 |
| EXPENDITURE | ||
| Charitable activities | ||
| Insurance | 1,739 | 1,599 |
| Light and heat | 3,795 | 1,801 |
| Sundries | 178 | 1,062 |
| Repairs | 3,346 | 1,496 |
| Cleaning materials | 296 | 283 |
| Depreciation oftangible fixed assets | 8,567 | 10,265 |
| 17,921 | 16,506 | |
| Support costs | ||
| Governance costs | ||
| Accountancy | 582 | 540 |
| Total resources expended | 18,503 | 17,046 |
| Netincome | 835 | 10,793 |
This page does not form part of the statutory financial statements