SCOTTISH TRAMWAY AND TRANSPORT SOCIETY
87 HOLMFAULDHEAD DRIVE
GLASGOW
G514PZ
SCOTTISH CHARTY NO SC014564
ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
EAC ACCOUNTANCY LIMITED
CHARTERED CERTIFIED ACCOUNTANTS
SHOTTS
SCOTTISH TRMWAY AND TRANSPORT SOCIETY
TRUSTEES' ANNAL REPORT
YEAR ENDED 31 DECEMBER 2025
The management committee presents its annual report and accounts for the year ended 31 December 2025.
Committee
Members of the committee ·who served throughout the year were: Hugh McAulay - Chairman Charlie Loanidge - Secretary (resigned 30/7/25) Stephen Birkett - Secretary (from 31/7 /25) John Rowe - Treasurer
Governing Document
The Society is administered by the committee whose members are elected at the Annual General Meeting in accordance with the Constitution.
Objects and Activities
The objectives of the Society are to secure for continued preservation items of tramway and transport stock, equipment and literature of historical interest and make researches into the history of Scottish Transport. The Society also publishes the results of research in "Scottish Transport" magazine for educational purposes.
Financial Reyie._w
The principal iources of income are from members' subscriptions and the sale of Society and other rransport publications. The Society holds regular meetings addressed by members and outside speakers and sends a magazine and newsletters to members. During the year these meetings were held on line, originally because of the Covid pandemic. This has enabled meetings to be held at fortnightly intervals and at reduced expense, and will continue for the foreseeable future. It also enables us to invite guest speakers from further afield than would otherwise be possible. Donations continue to be received towards the Coronation 1282 Appeal Fund.
Statement of Trustees Responsibilities
The members of the committee must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Society during the financial year. The members of the committee are responsible for keeping proper accounting records which on request must reflect the financial position at that time. This must be done to ensure that the fmancial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) regulations 2006. They arc also responsible for safeguarding the assets of the Society and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
Date 20[th ] March 2026
Stephen Birkett Secretary &tJ.13� n il
Hugh McAulay tg°l M�/9J/
Page 1
SCOTTISH TRAMWAY and TRANSPORT SOCIETY
RECEIPTS AND PAYMENTS ACCQUNT
YEAR ENDED 31 DECMBFR 2025
| Receipts Members Subscriptions and Donations Donations Sales of Own Pub I ications Sales of"Scottish Transpor" Other Sales - Christmas Cards Foreign Trip Receipts 2024 Tax Recovered on Gif Aid TotalReceipts Pavments Cbaiitable Activities Govrmance Costs Total Pavments E"ce,� of receiptf, over pavment: Transfers Note 2 |
Unrestricted Funds 2025 £ 1.412 535 1.947 168 593 64 6,420 545 7.790 9,737 8.847 420 9,267 470 470 |
Restricted Funds Coronation Appeal Fund 2025 £ 4.059 4.059 4,059 4,059 4,059 |
Total Funds 2025 £ 1,412 4,594 6.006 168 593 64 6,420 545 7,790 13,796 8,847 120 9,267 4,529 4,529 |
Total Funds 2024 £ 854 17,837 18.691 230 1,216 180 8,813 891 11.330 30,021 I 1.704 420 |
|---|---|---|---|---|
| 12,124 17,897 17.897 |
:..
SCQTTISH TRAMWAY and TRANSPORT SOCIETY
STATEMENT OF BALANCES
YEAR ENDED 31 DECEMBER 20�5
| Bank&DepositBalances Bank & deposit balances brought forward Movementinyear Excess of receipts over payments Bank & deposit balances ca1Ticd forward Stocks of Publications Liabilities Memb�rs_fees_received in advance Note |
Unrestricted Funds 2025 £ 12,260 470 12.730 500 480 |
Restcred Funds Coronation Appeal Fund 2025 £ 74.345 4,059 78.404 |
Total Funds c025 £ &c: -.529 91.134 500 480 _.,. |
Total Funds 2024 £ 68,708 17.89 |
|---|---|---|---|---|
| 86.65 500 |
The accounts were approved by the Committee on 20 March 2026 For and on behalf of the Commincc
SCOTTISH TRAMWAY and TRANSPORT SOCIETY
NOTES TO THE ACCOUNTS
YEAR ENDED 31 DECEMBER 20[1] 5
I. Trustee Remuneration and Related Party Transactions
No trnstee received any remuneration or reimbursement of expenses during the year. No trnstee or a person related to a trnstee had any personal interest in any contract or transaction entered into by the charirty during the year.
| **2. ** | Analysis of Pavments Charitable Activities Magazine production and distribution Members communications & postage Cost of publications Expenses of meetings Foreign trip costs Website costs Tramcar sponsorship organisation Governance Costs Independent examiner's fees |
Unrestricted Funds 2025 £ 1,228 646 34 72 6,414 453 8,847 420 Unrestricted Funds 2024 £ 1,466 450 231 40 8,270 747 500 11,704 420 |
|---|---|---|
Stocks of books have been maintained at a low level.
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
SCOTTISH TRAMWAY AND TRANSPORT SOCIETY
FOR THE YEAR ENDED 31 DECEMBER 2025
I report on the accounts of the charity for the year ended 31 December 2025 which are set out on 2 to 4.
Respective responsibilities of trustees and examim:r
The Charity's Committee are responsible for the preparation of the accounts in accordance with the te1ms of the Charities and Tmstee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity Committee considers that the audit requirement of Regulation 10(1) ( d) 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 pa1iicular matters have come to my attention.
Basis of independent examiner's statement
My examination is canied 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 seeks explanations from the Committee 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 accounls.
Independent examiner's statement
In the course of my examination, no matter has come to my attention.
-
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 comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 2.
EAC Accountancy Limited Chartered Certified Accountants 191 Station Road Shotts ML7 4BA
Page 5
20[th ] March 2026