Glenmoriston Millennium Hall Community Association
Charity Number SC051089
Annual Report and Financial Statements
For the year ended 30th June 2025
Glenmoriston Millennium Hall Community Association Charity Number SC051089
Independent examiner’s report to the Trustees on the unaudited accounts of Glenmoriston Millennium Hall Community Association.
I report on the accounts of the Charity for the year ended 30th June 2025 which are set out on pages 3 to 6.
Respective responsibilities of Trustees and independent 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. 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 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 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 I 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:
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 comply with Regulation 9 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.
Marie McMillan Cert Acct (Open) Date: - 10th March 2026 Finance Manager Voluntary Action Lochaber An Drochaid, Claggan Road Fort William PH33 6PH
Page 2 of 6
Glenmoriston Millennium Hall Community Association Receipts and Payments Accounts For the year ended 30th June 2025 Charity Number SC051089
| Year to | Year to | Year | to | Year to | ||||
|---|---|---|---|---|---|---|---|---|
| 2025 | 2025 | 2025 | 2024 | |||||
| Unrestricted | Restricted | Total | Total | |||||
| Receipts | Note | £ | £ | £ | £ | |||
| Grants and Donations | ||||||||
| Grants | 4 | 18,000 | 91,573 | 109,573 | 35,475 | |||
| Donations | 5 | 1,338 | 1,499 | 2,836 | 3,129 | |||
| Bank interest received | - | - | - | - | ||||
| Fund Raising | ||||||||
| Silver Surfers | - | 495 | 495 | 364 | ||||
| Community Tuesday (Item Refunds) | - | 4,148 | 4,148 | - | ||||
| Heritage Group | - | 22 | 22 | 160 | ||||
| Hall Hire | 6,618 | - | 6,618 | 4,303 | ||||
| Event Sales | 67 | - | 67 | - | ||||
| Film Nights | 353 | - | 353 | - | ||||
| Quiz Nights | 198 | - | 198 | 350 | ||||
| Toilet Project (Item Refunds) | - | 200 | 200 | - | ||||
| Misc | - | 5 | 5 | 10 | ||||
| Services | 255 | - | 255 | 419 | ||||
| Total Receipts | 26,828 | 97,942 | 124,770 | 44,209 | ||||
| Payments | ||||||||
| Charitable Activities | ||||||||
| Toilet Project Works | 4,974 | 11,555 | 16,529 | 1,977 | ||||
| Silver Surfers | - | 4,364 | 4,364 | 4,784 | ||||
| Out of School Club | - | 68 | 68 | 679 | ||||
| Glenmoriston Heritage Group | - | - | - | 1,232 | ||||
| Community Tuesdays | - | 19,514 | 19,514 | 5,977 | ||||
| Hydro Feasability Study | - | 6,525 | 6,525 | - | ||||
| Improvement Group Activities | - | 2,770 | 2,770 | - | ||||
| Accounting & Legal | 473 | - | 473 | 341 | ||||
| Telephone & Broadband | 576 | - | 576 | 570 | ||||
| Electricity | 2,183 | - | 2,183 | 2,606 | ||||
| Oil & Gas | 1,679 | - | 1,679 | 1,963 | ||||
| Insurance | 1,725 | - | 1,725 | 2,835 | ||||
| Cleaning | 1,148 | - | 1,148 | 395 | ||||
| Kitchen & Janitorial | - | - | - | 79 | ||||
| Catering Costs | 90 | - | 90 | 443 | ||||
| Office Expenses | 61 | - | 61 | 4 | ||||
| Repairs & Maintenance | 5,276 | - | 5,276 | 7,319 | ||||
| Toilet Repairs/Maintenance | 373 | - | 373 | - | ||||
| Furnishings & Equipment | 45 | - | 45 | 52 | ||||
| Film Night Expenses | 349 | - | 349 | 73 | ||||
| Unused Grant Return | - | - | - | 100 | ||||
| Events Costs | 270 | - | 270 | 30 | ||||
| Events Sales Costs | - | - | - | 700 | ||||
| Memorial Bench | - | 633 | 633 | - | ||||
| Subscriptions | 657 | - | 657 | 395 | ||||
| Caretaker Honorarium | 1,000 | - | 1,000 | 1,000 | ||||
| Transfer of Grant to Shop | - | 18,239 | 18,239 | - | ||||
| Misc | 300 | - | 300 | - | ||||
| Governance Costs | ||||||||
| Independent Examination | 7 | 140 | - | 140 | 100 | |||
| Total Payments | 21,319 | 63,668 | 84,987 | 33,653 |
Page 3 of 6
Glenmoriston Millennium Hall Community Association Receipts and Payments Accounts For the year ended 30th June 2025 Charity Number SC051089
| Year to | Year to | Year to | Year to | ||
|---|---|---|---|---|---|
| 2025 | 2025 | 2025 | 2024 | ||
| Unrestricted | Restricted | Total | Total | ||
| Surplus/(Deficit) for the year before transfers | 5,509 | 34,274 | 39,783 | 10,556 | |
| Transfers between funds | 6 | - | - | - | - |
| Surplus/(Deficit) for the year | 5,509 | 34,274 | 39,783 | 10,556 | |
| Statement of Balances - as at 30th June 2025 | |||||
| Opening cash at bank and in hand | 59,838 | 28,784 | 88,622 | 78,067 | |
| Add Income | 26,828 | 97,942 | 124,770 | 44,209 | |
| 86,666 | 126,726 | 213,392 | 122,275 | ||
| Less Expenditure | 21,319 | 63,668 | 84,987 | 33,653 | |
| Transfers | 6 | - | - | - | - |
| Closing cash at bank and in hand | 65,347 | 63,058 | 128,405 | 88,622 | |
| Bank and Cash Balances | |||||
| Business Current Account | 18,784 | 63,058 | 81,842 | 87,937 | |
| Savings Account - Hampshire Trust Bank | 45,000 | - | 45,000 | - | |
| Outstanding lodgements | - | - | - | - | |
| Outstanding cheques | - | - | - | - | |
| Petty cash | 1,564 | - | 1,564 | 686 | |
| 9 & 10 | 65,347 | 63,058 | 128,405 | 88,622 | |
| - | - | - | - |
Signed on behalf of all Trustees:
Name: THOMAS DOBNER (Treasurer) Date: 6th March 2026
Page 4 of 6
Glenmoriston Millennium Hall Community Association Charity Number SC051089 Notes to the accounts For the year ended 30th June 2025
1 Basis of Accounting
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
2 Nature and purpose of funds
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 running of the Charity.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.
3 Related party transactions
No remuneration was paid to the trustees or any connected persons during the year (2024: £NIL).
4 Grants
| Grants | |
|---|---|
| FAGCC - Out of School Club FAGCC - Hall Running Costs FAGCC - Christmas Party FAGCC - Community Tuesdays FAGCC - Silver Surfers Beinneun - Gaelic Heritage Officer Glenmoriston Renew - Energy Measures Glenmoriston Renew - Improvement Group Highland Council - Improvement Group Foundation Scotland - Energy Report Foundation Scotland - Shop Project |
Unrestricted Funds Restricted Funds Total 2025 Total 2024 - - - 1,000 18,000 - 18,000 15,000 - - - 250 - 9,503 9,503 14,500 - 3,002 3,002 - - 35,948 35,948 - - 1,800 1,800 - - 20,581 20,581 - - 2,500 2,500 - - - - 4,725 - 18,239 18,239 - |
| 18,000 91,573 109,573 35,475 |
5 Donations
| Misc Donations Community Tuesdays Memorial Bench Toilet Donations Foundation Scotland Tfr from Glenmoriston Heritage Group |
Unrestricted Funds Restricted Funds Total 2025 Total 2024 325 - 325 621 - 310 310 - - 1,189 1,189 - 513 - 513 60 500 - 500 - - - - 2,448 |
|---|---|
| 1,338 1,499 2,836 3,129 |
6 Transfers between funds
£253.17 was transferred from Old School Club restricted fund to new restricted fund, Dungeons & Dragons. (2024: £362).
7 Governance Costs
| Independent Examination | Unrestricted Funds Restricted Funds Total 2025 Total 2024 140 - 140 100 |
|---|---|
| 140 - 140 100 |
Page 5 of 6
8 Volunteers
The trustees would like to record their thanks to all the volunteers who dedicate a significant amount of time for no remuneration to the charity.
9 Restricted Funds
| 9 Restricted Funds | |
|---|---|
| External Works (Toilets Project) Out of School Club Dungeons & Dragons Community Tuesdays Glenmoriston Heritage Group Shop Project Gaelic Heritage Officer Energy Efficiency Measures Glenmoriston Improvement Group Memorial Bench Silver Surfers - Senior Citizens Group 10 Unrestricted Funds Unrestricted Funds |
At 1st July 2024 Incoming Outgoing Transfers At 30th June 2025 11,355 200 (11,555) - - 321 - (68) (253) - - - - 253 253 8,523 13,961 (19,514) - 2,970 1,376 22 - - 1,398 - 18,239 (18,239) - - - 35,948 - - 35,948 4,725 1,800 (6,525) - - - 23,086 (2,770) - 20,316 - 1,189 (633) - 556 2,484 3,497 (4,364) - 1,617 |
| 28,784 97,942 (63,668) - 63,058 |
|
| At 1st July 2024 Incoming Outgoing Transfers At 30th June 2025 59,838 26,828 (21,319) - 65,347 |
|
| 59,838 26,828 (21,319) - 65,347 |
Page 6 of 6