Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 No description of principal activity true 1 April 2025 31 March 2026 31 March 2026 SC438596 R Bryan U Ramsay C Ramsay K Ringland M Lynch SC008510 true false false false false false true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC438596 2025-03-31 SC438596 2026-03-31 SC438596 2025-04-01 2026-03-31 SC438596 frs-core:CurrentFinancialInstruments 2026-03-31 SC438596 frs-core:Non-currentFinancialInstruments 2026-03-31 SC438596 frs-core:ComputerEquipment 2026-03-31 SC438596 frs-core:ComputerEquipment 2025-04-01 2026-03-31 SC438596 frs-core:ComputerEquipment 2025-03-31 SC438596 frs-core:FurnitureFittings 2026-03-31 SC438596 frs-core:FurnitureFittings 2025-04-01 2026-03-31 SC438596 frs-core:FurnitureFittings 2025-03-31 SC438596 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 SC438596 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 SC438596 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 SC438596 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 SC438596 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 SC438596 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 SC438596 frs-core:MotorVehicles 2026-03-31 SC438596 frs-core:MotorVehicles 2025-04-01 2026-03-31 SC438596 frs-core:MotorVehicles 2025-03-31 SC438596 frs-char:CharitableCompanyLimitedByGuarantee 2025-04-01 2026-03-31 SC438596 frs-bus:FullAccounts 2025-04-01 2026-03-31 SC438596 frs-bus:MediumEntities 2025-04-01 2026-03-31 SC438596 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC438596 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 SC438596 frs-char:TotalUnrestrictedFunds frs-core:Non-currentFinancialInstruments 2026-03-31 SC438596 frs-char:TotalRestrictedIncomeFunds frs-core:Non-currentFinancialInstruments 2026-03-31 SC438596 frs-char:TotalUnrestrictedFunds 2025-03-31 SC438596 frs-char:TotalUnrestrictedFunds 2026-03-31 SC438596 frs-char:TotalUnrestrictedFunds 2025-04-01 2026-03-31 SC438596 frs-char:TotalRestrictedIncomeFunds 2026-03-31 SC438596 frs-char:TotalUnrestrictedFunds 1 2025-04-01 2026-03-31 SC438596 frs-char:UnrestrictedFundsGeneral 2025-03-31 SC438596 frs-char:UnrestrictedFundsDesignated 2025-03-31 SC438596 frs-char:UnrestrictedFundsGeneral 2025-04-01 2026-03-31 SC438596 frs-char:UnrestrictedFundsDesignated 2025-04-01 2026-03-31 SC438596 frs-char:UnrestrictedFundsGeneral 2026-03-31 SC438596 frs-char:UnrestrictedFundsDesignated 2026-03-31 SC438596 frs-char:IndependentExaminationCharity 2025-04-01 2026-03-31 SC438596 frs-countries:Scotland 2025-04-01 2026-03-31 SC438596 frs-char:Trustee1 2025-04-01 2026-03-31 SC438596 frs-char:Trustee2 2025-04-01 2026-03-31 SC438596 frs-char:Trustee3 2025-04-01 2026-03-31 SC438596 frs-char:Trustee4 2025-04-01 2026-03-31 SC438596 frs-char:Trustee5 2025-04-01 2026-03-31 SC438596 frs-char:Trustee6 2025-04-01 2026-03-31 SC438596 frs-char:Trustee7 2025-04-01 2026-03-31 SC438596 frs-char:Trustee8 2025-04-01 2026-03-31 SC438596 frs-char:Trustee9 2025-04-01 2026-03-31 SC438596 frs-char:Trustee10 2025-04-01 2026-03-31 SC438596 frs-char:Trustee11 2025-04-01 2026-03-31 SC438596 frs-char:Activity1 2025-04-01 2026-03-31 SC438596 frs-char:TotalUnrestrictedFunds frs-char:Activity1 2025-04-01 2026-03-31 SC438596 2024-03-31 SC438596 2025-03-31 SC438596 2024-04-01 2025-03-31 SC438596 frs-core:CurrentFinancialInstruments 2025-03-31 SC438596 frs-core:Non-currentFinancialInstruments 2025-03-31 SC438596 frs-char:TotalUnrestrictedFunds 2024-03-31 SC438596 frs-char:TotalUnrestrictedFunds 2025-03-31 SC438596 frs-char:TotalUnrestrictedFunds 2024-04-01 2025-03-31 SC438596 frs-char:TotalUnrestrictedFunds 1 2024-04-01 2025-03-31 SC438596 frs-char:UnrestrictedFundsGeneral 2024-03-31 SC438596 frs-char:UnrestrictedFundsDesignated 2024-03-31 SC438596 frs-char:UnrestrictedFundsGeneral 2024-04-01 2025-03-31 SC438596 frs-char:UnrestrictedFundsDesignated 2024-04-01 2025-03-31 SC438596 frs-char:UnrestrictedFundsGeneral 2025-03-31 SC438596 frs-char:UnrestrictedFundsDesignated 2025-03-31 SC438596 frs-char:Activity1 2024-04-01 2025-03-31
Company registration number: SC438596
Charity registration number: SC008510
Kincraig Community Hall Association
Trustees' Report and
Unaudited Financial Statements
For The Year Ended 31 March 2026
Goldwells Kingussie
15-17 High Street
Kingussie
PH21 1HS
Kincraig Community Hall Association
Contents
Contents

| Page
--- | ---
Trustees' Report | 1—3
Independent Examiner's Report | 4
Statement of Financial Activities (including Income and Expenditure Account) | 5
Balance Sheet | 6
Notes to the Financial Statements | 7—11

Page 1
Kincraig Community Hall Association
Company No. SC438596
Trustees' Report For The Year Ended 31 March 2026
Trustees' Report
The trustees present their report and the financial statements for the year ended 31 March 2026.
Objectives and Activities
Aims and Objectives
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.
Additional Note
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 31 March 2026. 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).
Achievements and Performance
Main Achievements
Charitable activities
The Community Village Hall has had a successful year, supported by the considerable commitment and hard work of the committee, volunteers and wider community. Their efforts have ensured that the hall continues to operate effectively and remains an important local resource.
The hall has continued to benefit from strong visitor and community use, with regular bookings and events contributing positively to its overall financial position. This sustained level of activity reflects the value of the hall to the community and provides a sound basis for the future.
However, the administration and management of the facility remain a significant challenge. As the hall serves a small community, the number of people available to take on these responsibilities is limited, while the demands of governance, finance, compliance and maintenance continue to increase. This will require ongoing attention if the hall is to remain sustainable in the longer term.
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.
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.
Page 1
Page 2
Kincraig Community Hall Association
Trustees' Report (continued)
For The Year Ended 31 March 2026
Trustee Selection Methods
Trustees are elected annually at the AGM for a period of one year but are eligible to be re-appointed.
Reference and Administrative Details
Trustees
C Duncan (resigned 21/05/2026)
R Bryan
U Ramsay
C Ramsay
K Ringland
D Meldrum (resigned 21/05/2026)
R Steven (resigned 21/05/2026)
M Lynch
D Macdonald (appointed 29/07/2025) (resigned 21/05/2026)
K Brailsford (resigned 12/05/2026)
S Owens (resigned 21/05/2026)
Charity Number
SC008510
Company Number
SC438596
Principal Address
Suidhe Crescent
Kincraig
Kingussie
PH21 1NB
Independent Examiner
Lorna Drummond FCCA
Goldwells Kingussie
15-17 High Street
Kingussie
PH21 1HS
Page 2
Page 3
Kincraig Community Hall Association
Trustees' Report (continued)
For The Year Ended 31 March 2026
The trustees' report was approved by the board of trustees and signed on its behalf by:

K Ringland Trustee
13/07/2026

Page 3
Page 4
Kincraig Community Hall Association
Independent Examiner's Report to the Trustees of Kincraig Community Hall Association
For The Year Ended 31 March 2026
Independent Examiner's Report to the Trustees of Kincraig Community Hall Association
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2026.
Responsibilities and Basis of Report
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
13/07/2026
15-17 High Street
Kingussie
PH21 1HS
Page 4
Page 5
Kincraig Community Hall Association
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 March 2026
Statement of Financial Activities (including Income and Expenditure Account)

| 2026 | 2025
--- | --- | ---
| Unrestricted funds | Unrestricted funds
| Notes | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 1,736 | 3,071
Charitable activities: |
|  | 20,201 | 20,603
|  | 21,937 | 23,674
EXPENDITURE ON:
Charitable activities: |
|  | (13,542 ) | (19,735 )
NET INCOME |  | 8,395 | 3,939
NET MOVEMENT IN FUNDS |  | 8,395 | 3,939
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 420,850 | 416,911
TOTAL FUNDS CARRIED FORWARD | 11 | 429,245 | 420,850

The notes on pages 7 to 10 form part of these financial statements.
Page 5
Page 6
Kincraig Community Hall Association
Balance Sheet
As At 31 March 2026
Balance Sheet

|  |  | 2026 | 2025
--- | --- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds | Total funds
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 6 | 400,216 | 47,622 | 447,838 | 454,120
|  | 400,216 | 47,622 | 447,838 | 454,120
CURRENT ASSETS
Debtors | 7 | 1,325 | - | 1,325 | 1,840
Cash at bank and in hand |  | 29,704 | - | 29,704 | 20,234
|  | 31,029 | - | 31,029 | 22,074
Creditors: Amounts Falling Due Within One Year | 8 | (2,000 ) | - | (2,000 ) | (1,770 )
NET CURRENT ASSETS (LIABILITIES) |  | 29,029 | - | 29,029 | 20,304
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 429,245 | 47,622 | 476,867 | 474,424
Creditors: Amounts Falling Due After More Than One Year | 9 | - | (47,622 ) | (47,622 ) | (53,574 )
NET ASSETS |  | 429,245 | - | 429,245 | 420,850
FUNDS OF THE CHARITY
Unrestricted Funds |  |  |  | 429,245 | 420,850
TOTAL FUNDS | 11 |  |  | 429,245 | 420,850

For the year ending 31 March 2026 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

K Ringland Trustee
13/07/2026

The notes on pages 7 to 10 form part of these financial statements.
Page 6
Page 7
Kincraig Community Hall Association
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Kincraig Community Hall Association is a company limited by guarantee, incorporated in Scotland, registered number SC438596 and registered charity number SC008510 . The registered office is .
2. Accounting Policies
2.1. Basis of Preparation of 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.
2.2. Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.
Restricted funds are to be used for specific purposes as laid down by the donor.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2.3. Incoming Resources
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.
2.4. Resources Expended
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.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | no depreciation
Improvements to property | no depreciation
Solar energy equipment | 10% on cost
Fixtures & Fittings | 15% on reducing balance

2.6. Taxation
The charity is exempt from tax as all its income is charitable and applied for charitable purposes.
3. Income from Donations and Legacies

| 2026 | 2025
--- | --- | ---
| Unrestricted | Unrestricted
| funds | funds
| £ | £
Donations and gifts | 685 | 1,631
Other | 1,051 | 1,440
| 1,736 | 3,071

Page 7
Page 8
Kincraig Community Hall Association
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Net Income/(Expenditure)
The net income is stated after charging/(crediting):

| 2026 | 2025
--- | --- | ---
| £ | £
Depreciation of tangible fixed assets - owned | 330 | 475

5. Average Number of Employees
Average number of employees during the year was: NIL (2025: NIL)
- -
6. Tangible Assets

| Land & Property
--- | ---
| Freehold | Improvements to property | Solar energy equipment | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 April 2025 | 350,000 | 48,323 | 59,588 | 12,054
As at 31 March 2026 | 350,000 | 48,323 | 59,588 | 12,054
Depreciation
As at 1 April 2025 | - | - | 5,958 | 9,887
Provided during the period | - | - | 5,958 | 324
As at 31 March 2026 | - | - | 11,916 | 10,211
Net Book Value
As at 31 March 2026 | 350,000 | 48,323 | 47,672 | 1,843
As at 1 April 2025 | 350,000 | 48,323 | 53,630 | 2,167

| Computer equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 April 2025 | 857 | 470,822
As at 31 March 2026 | 857 | 470,822
Depreciation
As at 1 April 2025 | 857 | 16,702
Provided during the period | - | 6,282
As at 31 March 2026 | 857 | 22,984
Net Book Value
As at 31 March 2026 | - | 447,838
As at 1 April 2025 | - | 454,120

Page 8
Page 9
Kincraig Community Hall Association
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,325 |  | 1,840

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 150 |  | -
Accruals and deferred income | 1,850 |  | 1,770
| 2,000 |  | 1,770

9. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 47,622 |  | 53,574

10. Capital Grants
11. Movement in Funds

| As at 1 April 2025 | Income | Expenditure | As at 31 March 2026
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 418,248 | 20,886 | (12,386 ) | 426,748
Designated:
Winter Lights | 2,602 | 1,051 | (1,156 ) | 2,497
Total unrestricted funds | 420,850 | 21,937 | (13,542 ) | 429,245
Total funds | 420,850 | 21,937 | (13,542 ) | 429,245

| As at 1 April 2024 | Income | Expenditure | As at 31 March 2025
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 414,764 | 22,234 | (18,750 ) | 418,248

...CONTINUED
Page 9
Page 10
Kincraig Community Hall Association
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Designated:
Winter Lights | 2,147 | 1,440 | (985 ) | 2,602
Total unrestricted funds | 416,911 | 23,674 | (19,735 ) | 420,850
Total funds | 416,911 | 23,674 | (19,735 ) | 420,850

12. Transactions with Trustees
There were no trustees' expenses paid for the year ended 31 March 2026 nor for the year ended 31st March 2025.

| 2026 | 2025
--- | --- | ---
| £ | £

13. Related Party Disclosures
There were no related party transactions for the year ended 31 March 2026.
Page 10
Page 11
Kincraig Community Hall Association
Detailed Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 March 2026
Detailed Statement of Financial Activities (including Income and Expenditure Account)

| 2026 | 2025
--- | --- | ---
| Total funds | Total funds
| £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts | 685 | 1,631
Winter Lights donations | 1,051 | 1,440
| 1,736 | 3,071
Charitable Activities:
Hall lets | 15,940 | 15,440
Fun Day | 2,839 | 2,425
Table top sales | - | 332
Ceilidh | 522 | 570
Coffee mornings | 900 | 1,018
Murder Mystery | - | 818
| 20,201 | 20,603
| 21,937 | 23,674
EXPENDITURE ON:
Raising funds
Hall maintenance | 1 | -
Sundry expenses | (1) | -
Charitable Activities:
Hall maintenance | (2,947) | (3,322)
Fun Day expenses | (474) | (232)
Winter Lights expenses | (1,157) | (985)
Murder Mystery expenses | - | (37)
Ceilidh expenses | - | (392)
Depreciation of solar equipment | (6) | (6)
Depreciation of fixtures and fittings | (324) | (469)
Light and heat | (786) | (7,282)
Cleaning | (2,445) | (2,031)
Insurance | (1,627) | (1,486)
Telecommunications and data costs | (293) | (232)
Accountancy fees | (1,374) | (930)
Professional fees | - | (1,042)
Bank charges | (8) | -
Other office costs | (1,227) | -
Sundry expenses | (874) | (1,289)
| (13,542) | (19,735)
| (13,542) | (19,735)
NET INCOME | 8,395 | 3,939

Page 11