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 T￿stee 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 aC￿￿￿ts 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 prov*Je all the evKlence that woukl be required in an audit
and, con5equentty. I do not express an audrt opIn￿n 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 a￿￿ting ￿Cknrds al￿ comply with
Regulation 9 of the 2006 Accounts Regul8tK)ns
have not r*en mel. or
2. to which, in my opinion. attentKJn shoukj ￿ drawn in 0rt1er to enable a prO￿r
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
'P￿aSe 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 Tn￿teeS on .....
MA￿( ¢)( I￿rLI

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