IRIS Accounts Production v25.1.4.42 Other Company accounts True false Pounds 1.4.24 31.3.25 31.3.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC4385962024-03-31SC4385962025-03-31SC4385962024-04-012025-03-31SC4385962023-03-31SC4385962023-04-012024-03-31SC4385962024-03-31SC438596ns0:CharitableCompanyLimitedByGuarantee2024-04-012025-03-31SC438596ns15:PoundSterling2024-04-012025-03-31SC438596ns11:FRS1022024-04-012025-03-31SC438596ns11:IndependentExaminationCharity2024-04-012025-03-31SC438596ns11:SmallCompaniesRegimeForAccounts2024-04-012025-03-31SC438596ns11:FullAccounts2024-04-012025-03-31SC438596ns11:CharitiesSORP2024-04-012025-03-31SC438596ns16:EnglandWales2024-04-012025-03-31SC438596ns11:RegisteredOffice2024-04-012025-03-31SC438596ns0:Trustee22024-04-012025-03-31SC438596ns0:Trustee32024-04-012025-03-31SC438596ns0:Trustee42024-04-012025-03-31SC438596ns0:Trustee52024-04-012025-03-31SC438596ns0:Trustee12024-04-012025-03-31SC438596ns0:Trustee62024-04-012025-03-31SC438596ns0:Trustee72024-04-012025-03-31SC438596ns0:Trustee82024-04-012025-03-31SC438596ns0:Trustee92024-04-012025-03-31SC438596ns0:Trustee102024-04-012025-03-31SC438596ns0:Trustee112024-04-012025-03-31SC438596ns0:Trustee122024-04-012025-03-31SC438596ns0:TotalUnrestrictedFunds2024-04-012025-03-31SC438596ns0:TotalRestrictedIncomeFunds2024-04-012025-03-31SC438596ns0:Activity112024-04-012025-03-31SC438596ns0:Activity11ns0:TotalUnrestrictedFunds2024-04-012025-03-31SC438596ns0:Activity11ns0:TotalRestrictedIncomeFunds2024-04-012025-03-31SC438596ns0:Activity112023-04-012024-03-31SC438596ns0:Activity132024-04-012025-03-31SC438596ns0:TotalUnrestrictedFundsns0:Activity132024-04-012025-03-31SC438596ns0:Activity13ns0:TotalRestrictedIncomeFunds2024-04-012025-03-31SC438596ns0:Activity132023-04-012024-03-31SC438596ns0:Activity82024-04-012025-03-31SC438596ns0:TotalUnrestrictedFundsns0:Activity82024-04-012025-03-31SC438596ns0:Activity8ns0:TotalRestrictedIncomeFunds2024-04-012025-03-31SC438596ns0:Activity82023-04-012024-03-31SC438596ns0:Activity102024-04-012025-03-31SC438596ns0:TotalUnrestrictedFundsns0:Activity102024-04-012025-03-31SC438596ns0:Activity10ns0:TotalRestrictedIncomeFunds2024-04-012025-03-31SC438596ns0:Activity102023-04-012024-03-31SC438596ns0:TotalUnrestrictedFunds2024-03-31SC438596ns0:TotalRestrictedIncomeFunds2024-03-31SC438596ns0:TotalUnrestrictedFunds2025-03-31SC438596ns0:TotalRestrictedIncomeFunds2025-03-31SC438596ns0:TotalUnrestrictedFundsns10:WithinOneYear2025-03-31SC438596ns10:WithinOneYearns0:TotalRestrictedIncomeFunds2025-03-31SC438596ns10:WithinOneYear2025-03-31SC438596ns10:WithinOneYear2024-03-31SC438596ns10:PlantMachinery2024-04-012025-03-31SC438596ns10:FurnitureFittingsToolsEquipment2024-04-012025-03-31SC438596ns10:ComputerEquipment2024-04-012025-03-31SC43859622024-04-012025-03-31SC43859612024-04-012025-03-31SC43859612023-04-012024-03-31SC438596ns10:OwnedAssets2024-04-012025-03-31SC438596ns10:OwnedAssets2023-04-012024-03-31SC438596ns10:OwnedOrFreeholdAssetsns10:LandBuildings2024-03-31SC438596ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment2024-03-31SC438596ns10:PlantMachinery2024-03-31SC438596ns10:OwnedOrFreeholdAssetsns10:LandBuildings2024-04-012025-03-31SC438596ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment2024-04-012025-03-31SC438596ns10:OwnedOrFreeholdAssetsns10:LandBuildings2025-03-31SC438596ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment2025-03-31SC438596ns10:PlantMachinery2025-03-31SC438596ns10:OwnedOrFreeholdAssetsns10:LandBuildings2024-03-31SC438596ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment2024-03-31SC438596ns10:PlantMachinery2024-03-31SC438596ns10:FurnitureFittings2024-03-31SC438596ns10:ComputerEquipment2024-03-31SC438596ns10:FurnitureFittings2024-04-012025-03-31SC438596ns10:FurnitureFittings2025-03-31SC438596ns10:ComputerEquipment2025-03-31SC438596ns10:FurnitureFittings2024-03-31SC438596ns10:ComputerEquipment2024-03-31
REGISTERED COMPANY NUMBER: SC438596 (Scotland)
REGISTERED CHARITY NUMBER: SC008510














Report of the Trustees and

Unaudited Financial Statements For The Year Ended 31st March 2025

for

KINCRAIG COMMUNITY HALL ASSOCIATION

KINCRAIG COMMUNITY HALL ASSOCIATION






Contents of the Financial Statements
For The Year Ended 31st March 2025




Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 11

KINCRAIG COMMUNITY HALL ASSOCIATION (REGISTERED NUMBER: SC438596)

Report of the Trustees
For The Year Ended 31st March 2025


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Objectives and activities
Objectives and aims
The principal objects of the Association are:
1. To promote the welfare of Community residents and to provide a meeting place with facilities for physical and mental stimulation including recreation, social, moral and intellectual development.
2. To secure the establishment of the hall as a Community Centre and to co-operate with the local statutory authority in the maintenance and management of the Centre for the furtherance of the above objectives.

Significant activities
The main activity of the Association is the general day to day management and maintenance of the hall.

Achievement and performance
Charitable activities
This past year has been a testament to the incredible dedication and hard work of our volunteers, whose tireless efforts have truly made a difference. Their commitment has directly contributed to an increase in bookings, with the Hall consistently buzzing with activity from various groups and locals. This increased usage, coupled with the successful completion of our ambitious green energy project, has put the Hall's finances in an improving situation, which you will see reflected in this year's accounts. We are moving forward with a strong and sustainable financial foundation.
The hall has been busy with regular weekly classes and meetings for our local groups to private functions, the calendar has been consistently full. It's wonderful to see so many familiar faces, and new ones too, making full use of this fantastic facility.
This past year has been particularly memorable for the diverse range of events hosted including Murder Mystery drama, lively Ceilidhs that brought everyone to their feet, and some incredible performances from local and visiting bands. Our annual Funday was a sunny success, bringing families and friends together for a day of fun and laughter. We were even privileged to host a wedding that showcased the Hall's versatility and charm. These events not only provide entertainment but also play a crucial role in fostering a strong community spirit.
Beyond the bustling activity, this year has also marked a significant milestone in our commitment to sustainability. We have spent the year working on an ambitious green energy project, an investment worth over £60,000. This substantial undertaking included the installation of solar panels and cutting-edge storage batteries, dramatically reducing our carbon footprint and energy costs. This project would not have been possible without the generous support of the Scottish Government and SSEN, to whom we extend our sincerest gratitude. Furthermore, we have upgraded all our internal and external lighting to energy-efficient LEDs, a project proudly supported by the Cairngorms National Park Authority. These initiatives not only benefit the environment but will hopefully ensure the long-term financial viability of the Hall, allowing us to continue serving the community for many years to come.
I want to extend my heartfelt thanks to the dedicated committee members, our invaluable volunteers, and every single person who has supported the Village Hall this year. Your hard work, commitment, and enthusiasm are what make this place so special.

Financial review
Reserves policy
The trustees consider that the level of reserves held is sufficient to allow the Association to continue to operate for the foreseeable future.

Structure, governance and management
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.


KINCRAIG COMMUNITY HALL ASSOCIATION (REGISTERED NUMBER: SC438596)

Report of the Trustees
For The Year Ended 31st March 2025

The limited company was incorporated on 11 December 2012 as a result of a change to an Incorporated Charity limited by guarantee application by Kincraig Village Hall Community Association SC008510 which was an Unincorporated Association registered as a charity since 8 June 1988. The association was founded by Constitution and is run by a Committee which meets on a regular basis. The members of the committee, who are Trustees for the purpose of Charity Law, are listed on page 1. All funds transferred from the Unincorporated Association have been included as donations received.

Recruitment and appointment of new trustees
Trustees are elected annually at the AGM for a period of one year but are eligible to be re-appointed.

Reference and administrative details
Registered Company number
SC438596 (Scotland)

Registered Charity number
SC008510

Registered office
Suidhe Crescent
Kincraig
Kingussie
Highland
PH21 1NB

Trustees
Mr R Steven
Mr M Lynch - Chairperson
Ms L Mainland (resigned 3.6.24)
Mr D Meldrum
Mr K Ringland - Treasurer
Mr C Ramsay - Secretary
Ms U Ramsay
Ms R Bryan
Ms S Owens
Ms K Brailsford
Mr A Cairns (resigned 9.12.24)
Mr C Duncan (appointed 30.6.24)

Independent Examiner
Lorna Drummond FCCA
Goldwells
15-17 High Street
Kingussie
Inverness-Shire
PH21 1HS

Solicitors
Wright, Johnston & Mackenzie LLP
64 High Street
Kingussie
PH21 1HZ

Approved by order of the board of trustees on 21st July 2025 and signed on its behalf by:



Mr K Ringland - Trustee

Independent Examiner's Report to the Trustees of
Kincraig Community Hall Association

I report on the accounts for the year ended 31st March 2025 set out on pages four to eleven.

Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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.

Basis of the independent examiner's report
My examination was 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 seeking explanations from you as 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 view given by the accounts.

Independent examiner's statement
In connection with my examination, no matter has come to my attention :

(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 to comply with Regulation 8 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 understanding of the accounts to be reached.








Lorna Drummond FCCA
The Association of Chartered Certified Accountants

Goldwells
15-17 High Street
Kingussie
Inverness-Shire
PH21 1HS

28th July 2025

KINCRAIG COMMUNITY HALL ASSOCIATION

Statement of Financial Activities
For The Year Ended 31st March 2025

2025 2024
Unrestricted Restricted Total Total
funds fund funds funds
Notes £    £    £    £   
Income and endowments from
Donations and legacies 2 3,070 - 3,070 1,696

Charitable activities
Fun day 2,425 - 2,425 2,042
Hall lets 15,440 - 15,440 13,669
Tabletop sale 332 - 332 -
Murder mystery 818 - 818 -
Ceilidh 570 - 570 -
Coffee mornings 1,018 - 1,018 -
Total 23,673 - 23,673 17,407

Expenditure on
Charitable activities
Hall running costs 13,023 - 13,023 10,833
Support costs 5,066 - 5,066 3,571
Fun day 232 - 232 280
Winter lights 985 - 985 615
Murder mystery 37 - 37 -
Ceilidh 392 - 392 -
Total 19,735 - 19,735 15,299

NET INCOME 3,938 - 3,938 2,108
Transfers between funds 9 24,244 (24,244 ) - -
Net movement in funds 28,182 (24,244 ) 3,938 2,108

Reconciliation of funds
Total funds brought forward 392,668 24,244 416,912 414,804

Total funds carried forward 420,850 - 420,850 416,912

KINCRAIG COMMUNITY HALL ASSOCIATION (REGISTERED NUMBER: SC438596)

Balance Sheet
31st March 2025

2025 2024
Unrestricted Restricted Total Total
funds fund funds funds
Notes £    £    £    £   
Fixed assets
Tangible assets 5 400,546 53,574 454,120 400,959

Current assets
Debtors 6 1,840 - 1,840 2,755
Cash at bank and in hand 20,234 - 20,234 14,080
22,074 - 22,074 16,835

Creditors
Amounts falling due within one year 7 (1,770 ) - (1,770 ) (882 )

Net current assets 20,304 - 20,304 15,953

Total assets less current liabilities 420,850 53,574 474,424 416,912

Accruals and deferred income 8 - (53,574 ) (53,574 ) -

NET ASSETS 420,850 - 420,850 416,912
Funds 9
Unrestricted funds 420,850 392,668
Restricted funds - 24,244
Total funds 420,850 416,912

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.


The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


KINCRAIG COMMUNITY HALL ASSOCIATION (REGISTERED NUMBER: SC438596)

Balance Sheet - continued
31st March 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 21st July 2025 and were signed on its behalf by:





Mr K Ringland - Trustee

KINCRAIG COMMUNITY HALL ASSOCIATION

Notes to the Financial Statements
For The Year Ended 31st March 2025

1. Accounting policies

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Solar energy equipment - 10% on cost
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on cost

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. Donations and legacies
2025 2024
£    £   
Donations 1,630 576
Winter lights donations 1,440 1,120
3,070 1,696


KINCRAIG COMMUNITY HALL ASSOCIATION

Notes to the Financial Statements - continued
For The Year Ended 31st March 2025

3. Net income/(expenditure)

Net income/(expenditure) is stated after charging/(crediting):

2025 2024
£    £   
Depreciation - owned assets 6,427 464

4. Trustees' remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 31st March 2025 nor for the year ended 31st March 2024.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31st March 2025 nor for the year ended 31st March 2024.


5. Tangible fixed assets
Improvements Solar
Freehold to energy
property property equipment
£    £    £   
Cost
At 1st April 2024 350,000 48,323 -
Additions - - 59,588
At 31st March 2025 350,000 48,323 59,588
Depreciation
At 1st April 2024 - - -
Charge for year - - 5,958
At 31st March 2025 - - 5,958
Net book value
At 31st March 2025 350,000 48,323 53,630
At 31st March 2024 350,000 48,323 -

KINCRAIG COMMUNITY HALL ASSOCIATION

Notes to the Financial Statements - continued
For The Year Ended 31st March 2025

5. Tangible fixed assets - continued
Fixtures
and Computer
fittings equipment Totals
£    £    £   
Cost
At 1st April 2024 12,054 857 411,234
Additions - - 59,588
At 31st March 2025 12,054 857 470,822
Depreciation
At 1st April 2024 9,418 857 10,275
Charge for year 469 - 6,427
At 31st March 2025 9,887 857 16,702
Net book value
At 31st March 2025 2,167 - 454,120
At 31st March 2024 2,636 - 400,959

6. Debtors: amounts falling due within one year
2025 2024
£    £   
Trade debtors 1,840 2,755

7. Creditors: amounts falling due within one year
2025 2024
£    £   
Deferred income 840 -
Accrued expenses 930 882
1,770 882

8. Accruals and deferred income
2025 2024
£    £   
Capital grant 53,574 -


KINCRAIG COMMUNITY HALL ASSOCIATION

Notes to the Financial Statements - continued
For The Year Ended 31st March 2025

9. Movement in funds
Net Transfers
movement between At
At 1.4.24 in funds funds 31.3.25
£    £    £    £   
Unrestricted funds
General fund 390,521 3,483 24,244 418,248
Winter lights fund 2,147 455 - 2,602
392,668 3,938 24,244 420,850
Restricted funds
Restricted fund 24,244 - (24,244 ) -

TOTAL FUNDS 416,912 3,938 - 420,850

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 22,233 (18,750 ) 3,483
Winter lights fund 1,440 (985 ) 455
23,673 (19,735 ) 3,938
TOTAL FUNDS 23,673 (19,735 ) 3,938


Comparatives for movement in funds

Net
movement At
At 1.4.23 in funds 31.3.24
£    £    £   
Unrestricted funds
General fund 388,918 1,603 390,521
Winter lights fund 1,642 505 2,147
390,560 2,108 392,668
Restricted funds
Restricted fund 24,244 - 24,244

TOTAL FUNDS 414,804 2,108 416,912

KINCRAIG COMMUNITY HALL ASSOCIATION

Notes to the Financial Statements - continued
For The Year Ended 31st March 2025

9. Movement in funds - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 16,287 (14,684 ) 1,603
Winter lights fund 1,120 (615 ) 505
17,407 (15,299 ) 2,108
TOTAL FUNDS 17,407 (15,299 ) 2,108

10. Related party disclosures

There were no related party transactions for the year ended 31st March 2025.