2025-12-31-accounts - Bonar Bridge Community Hall SCIO

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APPENDIX 1 OSC r

Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period
	Period start date				Period end date
	Day	Month	Year		Day	Month	Year
From	01	01	2025	To	31	12	2025

Office of the Scottish Charity Regulator

Reference and administration details

Charity name BONAR BRIDGE COMMUNITY HALL SCIO Other names charity is known by Registered charity number SC053102 Charity’s principal address Lairg Road Bonar Bridge

Postcode IV24 3EA

Names of the charity trustees on date of approval of Trustees’ Annual Report

	Trustee name	Office (if any)	Dates acted if not for whole year
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20	MICHELLE EASOM	CHAIR
	KATHLEEN MIDGLEY SMITH	SECRETARY
	JENNIFER POWELL	TREASURER
	CAOLYN WYVILL
	RON WYVILL
	MARION HAMILTON		01/7/25

APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

Name	Dates acted if not for whole year
TERESA HAMILTON	6/5/25
EDWARD HAMILTON	6/5/25
GAIL CASSAP BROWN	6/5/25

Structure, governance and management

Type of governing document Trustee recruitment and appointment	The charity is Scottish Charitable Incorporate Organisation which was registered on the 6thFebruary 2024. The charity is governed by a Constitution. This charity was been established to replace Bonar Bridge Community HallSC000057.Bonar Bridge Community HallSC000057 has now wound up and passed its assets and liabilities to Bonar Bridge Community Hall SCIO, SC053102.
	All trustees stand down at the AGM but can be re-elected. The organisations using the hall on a regular basis are invited to nominate a representative to serve as a trustee. New trustees may be appointed during the year by majority vote of existing trustees.

Objectives and activities

Objectives and activities
Charitable purposes Summary of the main activities in relation to these objects	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 intendedto promote the benefit of the inhabitants of the Kyle of Sutherland area, without distinction of sex, sexuality, political, religious or other opinions by associating the local statutory authorities, voluntary organisations and inhabitants in a common effort to advance education and to provide facilities or assist in the provision of facilities to the interest of social welfare for recreation and other leisure- time occupation so that their conditions of life may be improved.welfare for recreation & leisure time occupation so their conditions of life may be improved.
	The organisation owns the Community Hall building which dates back to 1860 and is responsible for its maintenance and upkeep. The hall is let out to various voluntary groups e.g. Bowling, Pilates, Art, Gaelic playgroup, Youth Groups, Whist, Legion Scotland, History Society, Community Council, OAP fund (annual Christmas lunch) as well as individuals for Birthday parties etc. The let income meets the regular overheads. The organisation holds fundraising events to build up their own funds and applies to grant making bodies for a rolling programme of refurbishment.

Objectives and activities

Charitable purposes
Summary of the main activities
in relation to these objects

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 intendedto promote the
benefit of the inhabitants of the Kyle of Sutherland area, without distinction
of sex, sexuality, political, religious or other opinions by associating the local
statutory authorities, voluntary organisations and inhabitants in a common
effort to advance education and to provide facilities or assist in the provision
of facilities to the interest of social welfare for recreation and other leisure-
time occupation so that their conditions of life may be improved.welfare for
recreation & leisure time occupation so their conditions of life may be
improved.

The organisation owns the Community Hall building which dates back to
1860 and is responsible for its maintenance and upkeep. The hall is let out
to various voluntary groups e.g. Bowling, Pilates, Art, Gaelic playgroup,
Youth Groups, Whist, Legion Scotland, History Society, Community
Council, OAP fund (annual Christmas lunch) as well as individuals for
Birthday parties etc. The let income meets the regular overheads. The
organisation holds fundraising events to build up their own funds and
applies to grant making bodies for a rolling programme of refurbishment.

APPENDIX 1 Achievements and performance

Summary of the main achievements of the charity during the financial period	2025 has seen an increase in the usage and revenue for the Hall. However, expenses have increased. In May we replaced the front entrance steps. We also painted the exterior front and back and in November all the interior lights were replaced with LED lighting.

Financial review

Brief statement of the charity’s policy on reserves Details of any deficit Donated facilities and services (if any)	The trustees aim to keep a reserve of £15000 which is what they would expect to need to run the hall and honour bookings in the event of funding streams slowing down/stopping – e.g fall in the number of bookings. The current unrestricted reserves are £29090.
	There was a deficit of £4229 due to planned painting and electrical works. Our reserves were at a level sufficient to respond to this expenditure.

APPENDIX 1 Other optional information

Declaration

The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees Signature(s) J ennifer Powell Full name(s) JENNIFER POWELL Position (e.g. Chair) TREASURER Date 2[nd] February 2026

’ Independent examiner s report on the accounts V2

Report to the Charity name trustees/members of BONAR BRIDGE COMMUNITY HALL SCIO

	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2
	Charity name BONAR BRIDGE COMMUNITY HALL SCIO
Registered charity number On the accounts of the charity for the period Set out on pages Respective responsibilities of trustees and examiner Basis of independent examiner’s statement Independent examiner’s statement Signed: Name: Relevant professional qualification(s) or body (if any): Address:	SC000057
	Period start date					Period end date
	Day	Month	Year			Day		Month	Year
	01	01	2025	to		31		12	2025
	7-10							(remember to include the page numbers of additional sheets)

	The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) 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.
	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 accounts.
	In the course of my examination, no matter has come to my attention [other than that disclosed on the attached page*] 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 understandingof the accounts to be reached.
	Christine Ross				Date:		`09/02/2026`
	`CHRISTINE ROSS`
	`N/A`
	`VGS, c/c Lairg Community Centre`
	`MAIN STREET`
	`LAIRG`
	`IV27 4DB`

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

Page 5

Disclosure section

Only complete if the examiner needs to highlight material problems.

Give here brief details of N/A any items that the examiner wishes to disclose

Page 6

Enter SC No. below

Enter charity name below

BONAR BRIDGE COMMUNITY HALL SCIO

SC053102

		Receipts and payments accounts	Receipts and payments accounts	Receipts and payments accounts	Receipts and payments accounts	Receipts and payments accounts	Receipts and payments accounts	Receipts and payments accounts
	For the period from	Period sta		rt date			Period		end date
		Day	Month		Year	to	Day	Mon	th
		01	01		2025		31	12

Section A Statement of receipts and payments
A1 Receipts	Unrestricted funds to nearest £	Restricted funds to nearest £		Expendable endowment funds to nearest £			Permanent endowment funds to nearest £		Total funds current period to nearest £	Total funds last period to nearest £
Donations	4,250 1,383 8,551 5,400 413								-
Legacies									-
Grants									4,250	1,000
Receiptsfrom fundraising activities									1,383	459
Gross tradingreceipts									8,551	7,764
Income from investments other than land and buildings									-
Rentsfrom land & buildings									5,400	5,400
Gross receipts from other charitable activities									413	328
									-
*A1 Sub total*	19,997	-		-			-		19,997	14,951
A2 Receipts from asset & investment sales
Proceedsfromsale of fixed assets									-
Proceedsfromsale of investments									-
*A2 Sub total*	-	-		-			-		-	-
*Total receipts* A3 Payments	19,997	-		-			-		19,997	14,951

Expenses for fundraising activities	403 23,773 50								403	13
Gross trading payments									-
Investment management costs									-
Payments relating directly to charitable activities									23,773	11,806
Grants and donations									-
Governance costs:									-
Audit / independent examination									50	50
Preparation of annual accounts									-
Legal costs									-	213
Other									-
									-
**A3 Sub total **	24,226	-		-			-		24,226	12,082
A4 Payments relating to asset and investment movements
Purchases of fixed assets									-
Purchase of investments									-
**A4 Sub total **	-	-		-			-		-	-
*Total payments* *Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*
	24,226	-		-			-		24,226	12,082

	4,229) (	-		-			-		4,229) (	2,869

									-

	4,229) (	-		-			-		4,229) (	2,869

APPENDIX 2

BONAR BRIDGE COMMUNITY HALL SCIO

SC053102

Section B Statement of balances

Details	Unrestricted funds to nearest £ 29,090 4,229) (	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Cash and bank balances at start of year					29,090	26,221
Surplus / (deficit) shown on receipts and payments account					4,229) (	2,869
					-
					-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	24,861	-	-	-	24,861	29,090
	-	-	- Fund to which	- asset belongs	- Market valuation to nearest £	-
						Last year to nearest £





Details		Fund to which	asset belongs	Total Cost (if available) to nearest £	-	-
					Current value (if available) to nearest £	Last year to nearest £









Details			Total - Fund to which liability relates	-	-	-
					Amount due to nearest £	Last year to nearest £





Details			Total Fund to which liability relates		-	-
					Amount due (estimate) to nearest £	Last year to nearest £



Signature			Total Print Name		-	-
						Date of approval
J ennifer Powell			JENNIFER POWELL			2nd Feb 2026

APPENDIX 2

BONAR BRIDGE COMMUNITY HALL SCIO

SC053102

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

C2 Grants

C3a Trustee remuneration

Individual / Number of grants £ Type of activity or project supported institution made N/A Total - If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) X £ Authority under which paid

C3b Trustee remuneration - details

C4a Trustee expenses

If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) X Number of £ trustees

C4b Trustee expenses - details

C5 Transactions with trustees and connected persons

C6 Other information

Transaction Balance amount (£) outstanding at Nature of relationship Nature of transaction period end (£) N/A The organisation changed legal status and converted to a SCIO on the 6 February 2024 and these are “merged” accounts for the accounting period 1st January 2024 – 31st December 2024.

BONAR BRIDGE COMMUNITY HALL SCIO

SC053102

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
					-
					-
					-
					-
Total 2 Grants	-	-	-	-	-	-
	- Unrestricted funds to nearest £	- Restricted funds to nearest £	-	-	- Total current period to nearest £	- Total last period to nearest £
					-
Criech Community council	3,000				3,000	1,000
Highland Council	1,250				1,250
					-
Total 3 Gross receipts from other charitable activitie	4,250	-			4,250	1,000
	- Unrestricted funds to nearest £ s	- Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	- Total current period to nearest £	- Total last period to nearest £
Income for PV cells	413				413	328
EDF refund					-
					-
					-
					-
					-
					-
					-
Total	413	-	-	-	413	328
	-	-	-	-	-	-

4 Payments relating directly to charitable activities

	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Hall house maintenance	400				400
General improvements					-
Cleaning	2510				2,510	2085
Cleaning Supplies	93				93	250
Stationery					-	61
Maintenance & Repair	12899				12,899	3305
Insurance	2059				2,059	2168
Electric	4416				4,416	2654
Wifi	495				495	284
Gas	331				331	220
Highland Council	313				313	241
Website	102				102	93
Public Entertainment Licence	135				135	435
Membership	20				20	10
					-
					-
					-
Total	23,773	-	-	-	23,773	11,806
	-	-	-	-	-	-