## 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
**Movement**in**year**
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. 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 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