APPENDIX 3 oscr Office oflhe Scottish Charity Regulator Independent examiner's report on the accounts Report to the Charty name trusteeslmembers of VICTORIA HALL BRAEMAR ASSOCIATION & BRAEMAR VILLAGE HALL Registered tharity SC010012 & SC053491 number On the accounts of the charity for the period Pericrtl start date Morth Period end date Year 24 to 31 X)25 Set out on pages Respective responsibilities of trustees and examiner The charity's trustees are responsible for the prepafation of the accounts In 8ccordAnce with the lefty of the Charities and Tstee Investment (Scotlandl 2005 Act the Charities Accoun15 (Scotland) Regulations 20(. The cttarTty trustees consNJer that the audii requirement of Regulation 10(11 (d) of the AcLounts Regulations does not apply. It is my reswnsibilrty lo examine the accounts as required under section 44(11 (c) of the Act and to state whether particular matters have come to my 8ttenlion. Basis of independent My examination carried oui in accortlance with Regulation 11 of Ihe Charities examiner's statement Accounts (Scotland) Regulations 2006. An examination inclLKles a review of the accounting records kept by the charity and a comparison of the aCts wesenled wf(h those records. It also indudes conSKleration of any unusual items or disclosures in the accounts and seeks explanations from the trustees conceming any such matter5. The procedures undertaken do nol provJe all the evKlence that woukl be required in an audit and, con5equentty. I do not express an audrt opInn on the accounts. Independent examine¢s In the course of my examination, no matter ha5 to my attention lolher than that Staiemenl disckjsed on the attached pagel which gives me reasonatle cause to believe that in any material respect the requirements". to keep accounting records in accordance with seclion 44(1) (al of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and to prepare ac(x)unts which accord with the ating Cknrds al comply with Regulation 9 of the 2006 Accounts Regul8tK)ns have not ren mel. or 2. to which, in my opinion. attentKJn shoukj drawn in 0rt1er to enable a prOr understandi of the accounts to be reached. Signed: Name: SHEENA M FRASER Relevant professional qualification{sl or body Irf any)". 01/0512025 Address: BE4AE COTTAGE HILLSIDE ROAD BRAEMAR AB35 5YU 'PaSe d¢kte the word5 in the braGk•ts illw (kn not app. Illl words do ath. sel outtlThe matters which have come to your attentpjn on the Idbwing page.
JPENDIX 3 Disclosure section Onty conylete rf the exaniner needs to hi*light material problems. Give here brief detsils of any iterns that the examiner wishes to disclose
BRAEMAR VILLAGE HALL (SC053491) Recelpls & Payments Account For the Year Ended 31 st March 2025 RECEIPTS Hall Hire Donations/Grants 2025 £21.438.07 £6,139.72 £27.577.79 2024 £21,246.64 £3,322.11 £24,568.75 PAYMENTS Gas Electricity Fire Extinguisher Maintenance Telephone/Broadband Performing Rights Council Tax Insurance General Maintenance Miscellaneous scio Total Expendllure £2.568.29 £2,563.93 £694.83 £1.667.06 £509.92 £1.508.74 £2.423.61 £2.763.49 £1 .568.69 £3,053.20 £1.705.59 £1.794.63 £3,545.23 £148.40 £243.00 £934.99 £158.72 £5,287.41 £3.693.56 Profit £8.256.03 £7,057.22 General Maintenance Cottage Halll Maintenance £ 1.789.79 £ 973.70 £ 2.763.49 Miscellaneous Artist Fees Bar Website Membership Fees £ 1.492.00 11.45 25.24 40.00 £ 1,568.69 Ig[,,I Lol
YICTORL4 HALL BRAEA£4R ASSOCIA TION SC010012 (Braenw Hall) BALANCE SHEET AS AT 31- MARCH 2025 2025 2024 B/F Cash at Bank at 1° April Profit (IA)ss) on th¢ year £24.837.11 £21,003.80 £ 8256.03 £ 3.833.31 c Cash at bank at 31° March £33,093.14 £24.837.11 Approved by the TnteeS on ..... MA( ¢)( IrLI
Chairnan's Re ort for ear endin 31° March 2025 This year has been somewhat dominated by the move to a SCIO "Braemar Village Hall?J! This has taken considerably tnore time and effort than was envisaged. It has been a busy year with increased hall usage. Quite a few external parties used the hall for tneetings. Local weekly groups continued use the hall (yoga. circuits. line dancing. county dancing. bowling, choir, Quines. history group. Braettw Care). Generally poor attendance at movies. noted better attendance when the movies were held as a fundraiser. A few travelling drama groups (NEAT). though poorly attended. Birthday partieslWeddings/Fife Anns events- Fashio Literary And Ursula Weekends. Also the successful Mountain Festival. Plenty of weekend groups which provide a useful source of incorne. Annual auction raised £l(K)O boost to funds. Change of gas tank & supplier - cheaper and better service (Gaulds will fill at 50%). External painting didn't happen as the painter reneged on the job. Hydro Fund grant was returned. Now have 2 further estimates for 2026 plus joinery work - likely to be £20k. This sadly we must pass to the SCIO. But otherwise we pass the hall on to the SCIO in good shape and on a sound financial footing. John Macpherson