The Haven in Stonehaven Ltd Independent Examiner's Report to the Trustees of The Haven in Stonehaven Ltd For The Year Ended 30 June 2025
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2025.
## Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Amanda Henderson IFA 31/03/2026
1 Marischal Square Broad Street Aberdeen AB1i0 1BL
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The Haven in Stonehaven Ltd Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 June 2025
|||||||||||||||||2025
2024
Unrestricted Restricted
Total
Total|2025
2024
Unrestricted Restricted
Total
Total|2025
2024
Unrestricted Restricted
Total
Total|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||||||||Notes|funds
funds
funds
funds
£
£
£
£|||
|INCOME AND|||||||ENDOWMENTS|||||||FROM:|||||
|Donations|||||and legacies||||||||||3|682
55,006
55,688
77,509|||
|Charitable|||||activities:||||||||||||||
|Sales and room||||||||||hire||||||24,699
-
24,699
23,975|||
|Charitable activities||||||||||||||||9,085
-
9,085
-|||
|Other|||||||||||||||4|879
-
879
480|||
|||||||||||||||||35,345
55,006
90,351
101,964|||
|EXPENDITURE||||||||ON:|||||||||||
|Raising|||funds||||||||||||6|(35,484 )
(52,027)
(87,511)
(85,692 )|||
|Charitable|||||activities:||||||||||6||||
|Other||||||||||||||||3,427
-
3,427
(3,427 )|||
|||||||||||||||||(32,057)
(52,027)
(84,084)
(89,119 )|||
|NET||INCOME||||||||||||||3,288
2,979
6,267
12,845|||
|NET||MOVEMENT||||||||IN FUNDS||||||3,288
2,979
6,267
12,845|||
|RECONCILIATION|||||||||||||OF FUNDS:||||||
|Total||funds brought||||||||||forward||||139
34,138
34,277
21,432|||
|TOTALFUNDS||||||||CARRIEDFORWARD|||||||14|3,427
37,117
40,544
34,277|||
The notes on pages 8 to 12 form part of these financial statements.
Page 5
The Haven in Stonehaven Ltd Comparative Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 June 2025
||||||||||||||2024|2024|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||Unrestricted
Restricted
Total|||
||||||||||||Notes|funds
funds
funds
£
£
£|||
|INCOME AND|||||ENDOWMENTS|||||FROM:|||||
|Donations and legacies|||||||||||3|7,499
70,010
77,509|||
|Charitable activities:|||||||||||||||
|Sales and room hire||||||||||||23,975
-
23,975|||
|Other|||||||||||4|480
-
480|||
|||||||||||||31,954
70,010
101,964|||
|EXPENDITURE||||||ON:|||||||||
|Raising funds|||||||||||6|(31,541)
(54,151)
(85,692 )|||
|Charitable activities:|||||||||||6||||
|Other||||||||||||(3,427 )
-
(3,427 )|||
|||||||||||||(34,968
)
(54,151)
(89,119 )|||
|NET||INCOME||||||||||(3,014)
15,859
12,845|||
|NET||MOVEMENT IN FUNDS||||||||||(3,014 )
15,859
12,845|||
|RECONCILIATION|||||||||OF FUNDS:||||||
|Total||funds brought||||||forward||||3,153
18,279
21,432|||
|TOTALFUNDS||||||CARRIEDFORWARD|||||14|139
34,138
34,277|||
The notes on pages 8 to 12 form part of these financial statements.
Page 6
The Haven in Stonehaven Ltd Notes to the Financial Statements (continued) For The Year Ended 30 June 2025
## 14. Movement in Funds
||||||||As at 1 July|As at 1 July|As at 30|
|---|---|---|---|---|---|---|---|---|---|
|Unrestricted funds|||||||2024
£|Income
Expenditure
June 2025
£
£
£||
|General:||||||||||
|General unrestricted fund|||||||139
35,345
(32,057 )
3,427|||
|Restricted funds||||||||||
|Restricted fund|||||||34,138
55,006
(52,027 )
37,117|||
|Total||funds|||||34,277
90,351
(84,084 )
40,544|||
||||||||As at 1 July||As at 30|
||||||||2023|Income
Expenditure
June 2024||
|Unrestricted funds|||||||£|£
£|£|
|General:||||||||||
|General unrestricted fund|||||||3,153
31,954
(34,968 )
139|||
|Restricted funds||||||||||
|Restricted fund|||||||18,279
70,010
(54,151 )
34,138|||
|Total||funds|||||21,432
101,964
(89,119)
34,277|||
## 15. Transactions with Trustees
No trustee expenses have been incurred.
## 16. Related Party Disclosures
There have been no related party transactions in the reporting period that require disclosure, except for those disclosed in the Transactions with Trustees note.
## 17. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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