## **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**|**Name of person**
**(or body) entitled to**
**appoint trustee (if any)**| |---|---|---|---|---| |**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|| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| **1** **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.| **2** ## **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.| ||| **3** ## **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 **4** ## **’ 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**| 7 APPENDIX 2 **BONAR BRIDGE COMMUNITY HALL SCIO** **SC053102** ## **Section B Statement of balances** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**
**B1 Cash funds**
**B2 Investments**|**Details**|**Unrestricted**
**funds**
**to nearest £**
**29,090**
**4,229)**
**(**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**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**| |||||||||| 8 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. 9 **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 £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**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**| ||-||-|-|-|-||-| 10