- Created: 03 March 2016
Have a read through our handy leaflet 'Drawing up an Agenda'.
Have a look at the Community Toolkit for helpful information on preparing annual accounts.
If your group has charitable status, your Annual Accounts demonstrate that
Annual Accounts vary in format from the simplest Income and Expenditure sheets to the more complex Accrued Accounts.
The type of Annual Accounts prepared by your group will depend on
These things will also determine whether or not you have a legal requirement to submit your Annual Accounts to a regulatory body.
For Unincorporated Associations that are not registered charities and handling relatively small sums of money over the year, the Annual Accounts can be a simple Income and Expenditure account reconciled to the opening and closing bank and cash balances compiled by the Treasurer.
For Unincorporated Associations with larger incomes OR organisations/groups which are Incorporated, it is advisable to appoint a suitably qualified accountant who can prepare the Annual Accounts in the required format according to correct accounting procedures. Accounts of small charities preparing Receipts and Payments accounts can be prepared by the Trustees or independent examiner rather than an accountant.
After a busy morning of gathering round laptops to create a leaflet especially for their own Halls (and many thanks to Isla at iDesign for her template and to Kara Leslie for her artistic and marketing expertise), a delicious lunch was served by our hosts, see picture below and be jealous!
Liam McArthur MSP joined us before lunch to pick up any issues that halls may be having. Specifically he wanted to gather the Hall’s experience of any problems with having a premises licences for serving alcohol and it affecting water rates exemption – none apparent so far, but if there are any, contact Edwina at VAO.
Post lunch we met Paul Edwards from the Scottish Fire Service, our local Group Manager, Service Delivery, Scottish Fire & Rescue Service
T: 01856 875428 | M: 07887825896| Email: firstname.lastname@example.org
Paul explained about the programme to deliver CPR to the community and he would like to hear from Halls if they would host a session in their own locality. The Cromarty Hall and St Andrews are taking up their offer, so please contact Paul directly if your Hall is interested in holding an event of training and maybe coinciding with a fundraiser like a café or lunch.
Everyone enjoyed the leaflet making, the lunches and most of all the chance to catch up with others running their local halls completely on a volunteer basis. Thank you all who came, fed us and talked to and with us!
NB - VAO are hosting a webpage especially for Community Halls (see http://vaorkney.org.uk/information/community-halls) – take a look and see if what is on is appropriate for you and what you want to see! Let us know!
Also, we have offered to utilise VAO’s existing calendar to advertise Hall events if they so wish. This would require Halls to let us have copy ready to paste verbatim into the calendar, but would allow everyone to access on a shared point. Try it and let’s see if helps! Contact email@example.com to input your Hall events onto a central calendar.
Annual Meeting of Community Associations report
Business and Project Planning
Have a read through our handyleaflet 'The role of the Chairperson'.
Find out what you need to consider when 'Joining a Committee'.
Door Stewards - Not mandatory for voluntary organisation to have trained door stewards yet, but likely that it will be in future national legislation. The Private Security Industry Act 2001 makes licensing of the private security industry mandatory. Good practice for voluntary organisations would be to have a trained stewart. A voluntary, untrained steward must be voluntary, i.e. receives neither payment nor any payment in kind.
See the section on OIC website for information on bingo, gaming and lotteries.
Read our handy leaflet to find out all you need to know about 'Gift Aid'.
IE Briefing Papers
Do your accounts need the have an Independent Examination of accounts? Then take a look at this Briefing Paper to explain what you need to do. Click Here for further information
Have read of our 'Guide to writing minutes in a small voluntary organisation'.
Public Entertainment Licence
See the Entertainment section on OIC website for any event for which you are charging admission.
A licence is required if a voluntary organisation or community group is organising a prize draw or raffle and intends to print and sell tickets before an organised event. You will need to register with the Council to be able to hold small society lotteries.
You must qualify as a 'Society'. This is an organisation established and conducted for charitable purposes to enable participation in or support of sport, athletics or cultural activities or any other non-commercial purpose other than private gain.
The proceeds of a lottery such as a raffle must be used for the purposes of your organisation.
If the raffle is being held at a non-commercial event and falls within the definition of an incidental non-commerical lottery, it will be exempt and no licence will be required under the Gambling Act 2005.
The main features are
- no sum can be used for private gain and all proveeds must be used for the purpose of the event
- no roll-overs are allowed
- tickets can only be sold at the event and the results must be announced at the event
You will however, need a Public Entertainment licence if you are charging the public for admission to the event.
Village and community halls provide an important focal point for local residents and are used to host a wide range of events and activities. Health and safety shouldn’t be a barrier to managing a hall. Taking a sensible, proportionate approach is the key to making sure the hall provides a healthy and safe place for people to use without unnecessary bureaucracy. A risk assessment is not about creating huge amounts of paperwork , but rather about identifying sensible measures to control the risks in your workplace. You are probably already taking steps to protect your employees/volunteers/visitors, but your risk assessment will help you decide whether you have covered all you need to.
Read our guide on the 'Duties and Responsibilities of a Secretary'.
Find some useful tips in our leaflet 'The role of the Treasurer'.