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Molteno Village Hall Trust
Trustees’ Annual Report and Accounts
For the year ended 31 December 2025
Charity Number SC051072
Molteno Village Hall Trust
Trustees’ Annual Report for the year ended 31 December 2025
| Reference and administrative | information |
|---|---|
| Charityname | Molteno Village Hall Trust |
| Charity registration number | $C051072 |
| Contact address | c/o The Old Post House |
| Fortingall | |
| Aberfeldy | |
| Perth and Kinross | |
| PH15 2LL | |
| Charity Trustees | |
| The following trustees served | throughout the year: |
| WendyJane Menzies | Chairperson |
| Morag Tulloch | Secretary |
| Susan Jane Finlay | Treasurer |
| Joanne Gallimore | |
| Frances Stamford Gillespie | |
| LesleyAlexina Lawrie | |
| Terence RoyWisdom | |
| ChristianRoyTorkington |
Independent Examiner Dorothy Edwards, Carn Na Fion, Boltachan, Aberfeldy PH15 2LB
Structure, governance and management Governing document
The Trust is a Scottish Incorporated Organisation formed on 23 June 2021, and it has a written constitution.
Recruitment and appointment of trustees
The constitution defines the rules regarding the appointment and rotation of the trustees. At each AGM one third of the trustees will retire but may offer themselves for re-election.
Objectives and activities
Charitable purposes
The maintenance, running and improvement of the Molteno Memorial Hall is to provide a local facility for the advancement of education, the provision of recreational facilities, or the organisation of recreational activities, with the object of improving the conditions of life for the persons for whom the facilities or activities are primarily intended.
Achievements and performance
At the start of the year, whilst the hall was closed, work was done to improve the ladies’ toilets. This included painting, new heating, mirrors and baby changing facilities. Taymouth castle kindly built cupboards at either side of the stage, which not only helps with storage but also improves the appearance of that area. The hall continued to be well used during the year with weddings, funeral teas, meetings and other private hires taking place as well as the annual Fortingall Art Exhibition. The board of trustees ran several events including the New Year's walk, a race night, Christmas fair and the Christmas dance together with a charity afternoon tea to raise money for the Scottish Air Ambulance. The monthly drop in lunches continued
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Molteno Village Hall Trust
Trustees’ Annual Report for the year ended 31 December 2025, continued
to be very popular with numbers attending ranging from 29 at the lowest to 79 at the highest. As always thanks must go to Morag and Wendy without whom these lunches could not take place. This year, after the tragic events of the fire which destroyed five houses in the village, the hall was used for a community function to raise money for the victims. This was a very successful event and brought the whole community together during this difficult time and raised a significant amount which was split equally between the five families. For the second year a prize draw took place, and local businesses were once again most generous in providing prizes.
Financial review
Income has exceeded Expenditure over the year by £7503. This was due to several large donations plus an increase in the number of weddings in comparison to last year. The extra profit will enable some further improvements to be carried out including repainting of the interior, replacing the curtains and some necessary groundworks.
Grants and Donations
We received two grants from Perth & Kinross. Several donations were received from members of the community.
Comments for 2025
Given the maintenance and improvement of the Hall, the community continues to make great use of the facilities.
Reserves policy
The trustees have unrestricted funds of £42,337 (2024: £34,834) and restricted funds of £3847 (2024: £3847) - total £46,184 (2024: £38,681). The trustees consider the funds to be sufficient for the running of the hall within the terms and conditions.
WandyMsJarte’Manzias A Chairperson
Date pfalah
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Molteno Village Hall Trust
Independent Examiner's Report to the Trustees of Molteno Village Hall Trust
| report on the accounts of the charity for the year ended 31 December 2025 which are set on pages 4 to 5.
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 trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 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 2006 Accounts Regulations. 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 any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | 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
-
which gives me reasonable cause to believe that in any material respect the requirements:
-
e tokeep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
-
e to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Dorothy Edwards CA
Member of the Institute of Chartered Accountants of Scotland
Carn na Fion,
Boltachan, Aberfeldy
Perth and Kinross PH15 2LB
pate: 2 NPN Dec
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,
Molteno Village Hall Trust Receipts and Payments Account for the year ended 31 December 2025
==> picture [487 x 404] intentionally omitted <==
----- Start of picture text -----
||||||||||
|---|---|---|---|---|---|---|---|---|
|Total|Total|
|Restricted|Unrestricted|Year ended|Year|ended|
|Funds|Funds|2025|2024|
|Note|£|£|£|£|
|Receipts|
|Donations|4|0|2572|2572|1,489|
|Hall|lets|0|10325|10325|6,892|
|Function|takings|0|8546|8546|7,404|
|Cleaning|fees|0|120|120|0)|
|Prize|draw|0|1688|1688|1,857|
|Grants|received|5|0|500|500|250|
|Bank|interest|0|616|616|747|
|Total|receipts|0|24367|24367|18,638|
|Payments|
|Function|supplies|0|3497|3497|2,136|
|Hall|supplies|0|376|376|316|
|Licences|0|201|201|462|
|Utilities|6|0|3189|3189|2,362|
|Insurance|0|1434|1434|1,366|
|Hall|cleaning|&|refuse|collection|0|1416|1416|519|
|Repairs and|maintenance|0|6497|6497|10,252|
|Credit card|charges|0|44|44|30|
|Governance|and|support costs|0|i)|ft)|156|
|Website|expenses|0|132|132|109|
|Stationery and|consumables|0|47|47|70|
|Breast Cancer Now|donation|0|ft)|1)|246|
|Miscellaneous|0|31|31|0|
|Total payments|0|16864|16864|18,025|
|Net|incoming/-outgoing resources|0|7503|7503|613|
----- End of picture text -----
Statement of Balances as at 31st December 2025
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----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|Total|Total|
|Restricted|Unrestricted|Year ended|Year ended|
|Funds|Funds|31/12/25|3112/24|
|£|£|£|£|
|Current Assets|
|Cash|at bank|3,847|42337|46184|38,681|
|Net Assets|3,847|42337|46184|38,681|
|Funds|of the|charity|
|As|at|1st January|3,847|34834|38681|38,068|
|Net incoming/-outgoing|resources|0|7503|7503|613|
|3,847|42337|46184|38,681|
----- End of picture text -----
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Molteno Village Hail Trust Notes to the accounts for the year ended 31st December 2025
1 Accounting policies
Basis of Accounting - These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
2 Trustee remuneration and related party transactions
There were no payments to any trustees during the year for remuneration or expenses. Payment to casual staff was paid at a rate of £12.00 per hour for help at the drop in lunches, £20.00 for cleaning and bar duties as decided by the trustees at a board meeting held on 9th May 2024
3 Special collections and fundraising for other charities
In addition to the general fund receipts recorded on page 4, the following amounts from special collections and fund raising events for special purposes were received and disbursed during the year to other charities:
| year toto other charities:charities: | |
|---|---|
| £ | |
| SCAA FireFund |
1196 7273 |
4 Donations
| 4 | Donations | ||||
|---|---|---|---|---|---|
| Total | Total | ||||
| Restricted | Unrestricted | Yearended | Yearended | ||
| funds | funds | 2025 | 2024 | ||
| f | £ | £ | £ | ||
| Generaldonations | 0.00 | 2572 | 2572 | 1489 | |
| 5 | Grants received | ||||
| Perthand KinrossCouncil | 0,00 | 500 | 500 | 250 | |
| 6 | Utilities | ||||
| Electricity Less-electrcityrecharged |
0.00 0.00 |
3634 {845} |
3634 (845) |
2490 (469) |
|
| 0.00 | 2789 | 2789 | 2021 | ||
| Telephone | 0.00 | 400 | 400 | 341 | |
| 0.00 | 3189 | 3189 | 2362 |
7 Nature and purposeoffunds
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of[the] objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day management of the hall.
Restricted funds may only be used for window repairs and replacements. Restrictions arise when specified by the donor or when funds are raised for specific purposes.
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