2024-09-30-accounts

REGISTERED CHARITY NUMBER.. SC002825 Re n ofthe Tn￿tt$ and Unaudiied Financial Stalemenis for ihe Year Ended 30 Sepiember 2024 for Inish Communily Minibus Grouts SCIO tkjnald Rankin Business Services Tigh an Oi5ean Bridge Road P()R'fREE Isle of Sk)'e Highland IV51 9ER

Min inish Community Minibu5 Gro scio Contents of th¢ Financial Ststements for the Year Ended 30 Se tember 2024 Repon of the Tn￿leeS Independent Examinels R¢rM)n Siaiement of Financial Activiiies Balance Sheet Notes (o the Financial Statements Dethiled Statement of Financial Aciiviiies 10

Min ini5h Communi Minibus Cjrou scio Re￿rt of th¢ Truslees for the Year Ended 30 Se tember 2024 The trnstees prcscni their report with the financial 5tst¢m¢nt5 of th¢ charity for the y'ear ended 30 September 2024. The trusiees have adopt¢d th¢ pr()visions of Accouniing and Re￿nin¥ b!" C harilies". Staiemeni of R¢cDmmcnded Prdciice applicable io charitie5 preparing iheir in accordance with the Financial Re￿rting Standard appli¢abl¢ in the IJK and Republic of Ireland IFRS 102) leifttiive l Janu&) 2019). C)&IF.CTIVF.S AND AC'TIVITIES To up¢'rdie mainidin a ￿hee1Lhalr accessible minit¥Js &$ 4 r¢source for the benefii of the Minginish comrnuniry. with the aims of reliewing the s(Kial isolation caused b). our ¥eobraphical remotene55. And advancing th¢ education aThJ welfar¢ of ihe more vulnerable Sections of the comrnuniN.' vounE people. older pcople and people wilh disabiliiies. Ib) .1 o e¥iend Ihe availabilit). ol'ih¢ hus to the wider communii>' whcne%er w)ssible. Icl To fundrnise in order to r¢placc the minibus as rvquired. ACIIIEVEMF.liTS AND PERFORMANCE We cuniinue lo pri)vtd¢ n)uch needed ITan%piin li)r ￿)Up5 in rvm(A¢ cummunily. Our local primary school coniinue tu use ihe hu8 ijn a re8ular b&sis lor sIMKls educalional events. The bus is •lso used by oiher local wup5 and families f(Jr wcial ev¢nls. FINANC'IAL REVIF.W Restr%es ￿)lIC). .1 hc I'TU51CC8 considcr iht gen¢ral fund of £26.582 will enable ihe continuaiion of the ljfoup5 activitie5 ihe year ahead. STRUC'TL'RF.. GOVF.RNANCE AND MANAC:EMF.NT (Jvvernlng dorum¢nl 'I'he ihariiy Is L(Inirtsll' numbtr %C'IMI?%)fj Principal #ddrr ?1 Pi)rtniil()n¥ CARFIC)%T 18le Trf %k>'e IV47 8%1. I Igh an (JISL'an ljridgic Road PURI REE Igle nl-%kye Ilighland IV5191-:R Page I

Min£inish Communi Minibus scio ri of the Trnstees for the Year Ended 30 Se tember 2024 30 Ib Approved b¥. order of ihe board of truste￿ on ........-...-..........-.....-............... and signed on its behaifby= Page 2

1ndL￿r1dL,1lI F.xaminer's R¥purt lu Ihe Tru5tL¢5 of Jinis_h_CiiinniuniLI Minibus Gr(Tru scio I report on the acctsunts for the year ended 30 September 2024 s¢t Dltt on pages four to nine. RLpeclii'e rcspunsibilitie5 of trusttt% and examiner Thi Lhrfiril) s irusiL'L'S arL' re%ponsible I'OT ihe preparaiion of ihe accounis in accordance with the tern)5 of the Charities and TruslL' [n￿'L.51rnL￿l I Scoilandi Act 2005 and the Charities Accounts Iscotlandi Rcgulalions ?006 las arnendedl. 'lThe ¢huTiIy'5 trustees consider thai Ihe audii requirement of Regulaiion IIH l )(al io Icl of the Accounts Regulation% does noi applN. It Is m}, respunsibility ti) ¢xamine the accounL5 required under %¢ction 441 I Ilcl of the Act and io #ate whether pdrliculai rnaii¢r% liave ¢omc in m). alleniion. of ih¢ ind¢pendenl exAminer'$ repf>rt M} c¥aminaiii)n M it % C47rrie(l Dul in acciirdance w'ith Regulation I l of ihe Charilies Atcounis IScoiland} Regulations 200(). An e¥aniinaiiiTrn inLllldc% a rLview nf lh¢ ac¢ourilingt rword% k¢pl by ihe ¢harity and a ¢ampari%on of the a¢cnunL presented whtli ihose rL'Liird%. li al%0 in¥ludes coiisidiraliorh of anj UJiU%Udl items nr di5clTrsurL% iii the a¢cnunl%. and eekinbt tKplaiidlioiis tii)iii y()v IruslL'S Cl)thceniing ariy %uch mott¢r4. 'Ihe pr(Kedures uiidertdken da nnl prnvide 411 Ihe L%'ideiiLL' Ilidl would be rL4uirLd in ￿ dudii. aiid c(IniLqu¥iiil) I di) noi exprL%.s an audi¢ npiiiinn the view giv¢n by IhL' 41LL()iJnl%. Indepenileni examiner's %talemen¢ In iiiiinLlllI)11 w Illl Ill Liajniiihiiiiii. no maiivr has come to my attcnlion I l ) ￿hlUh giivLs ML rcasi)nttblL cause li) bL.IiLve Ihai. in any maicrial T¢SPCCt. the rcquirements 10 kcLP acLouniingi rccords in ACCOTdancc w'ith Scction 44{1 Xa} of Ihc 211U5 A¢1 Rnd Fiegulation 4 of the 20U6 AtLviinl% Rckiulaliuns. and l(Tr pr¢puri' aLLuuiil% which accurd with thc aciourttin& records and its comply wilh Kcgulation 8 of the 2U06 Aii(Iiini¥ RLbiulalivns httw¢ nul bL'¢n MLI, ur 12} 1() Ivhicli, in my opinion. uiienlion should be drawn in or(ILr Iu Lnttble a prupLr unilcr%lynding nl'thc ocL¥>unls to be rra£hed. l)onJi(J Aan',in i'..'8inLSS Services IlridgL R(Trail t¥)R I RF.I Isle ul. %K}'c Ilibhlitnd IV5191-11 Ddle.. su161Dr Page 3

Min inish Comrnuni -iMinibus Grou Statcmcnl of Financial Activitie5 for (he Year Ended 30 Se iember 2024 30.9.24 Unreslri¢t¢d lund 30.9.23 Total funds Notes INCOMF AND F.NI)OWMENTS FROM l)on(ilii)ll% dnd ILkiacics 267 53 Other trading activilies 4.845 6,421 Tolal 5.112 6,474 F.XPF.NDITIIRF. ON C.'harilable aciii'itits Cummuniiy Elu% %ervi¢e 7.512 6,032 NF.T INC'OMF./IFXPENDITURE) 12,4(KJ} 442 RFC'()PIC'II.IA TI()N ()F FIIND%" '] ul411 lunds bruu&Thi lorwJTd 28.982 TOTAL CARRIFD FORWARD 26.582 28.982 The notes form part ofihese financial s¢atementS Page 4

in inish Communi( Minibus Grou Balance Sheei 30 ase tetnber 2024 30.9 24 Unrestrict fund Tolal fund5 Notes FIXED A￿SET. Tan&)ible dsseis 15.954 18.770 CURRENT ASSETS Debtors Cash ai bank and in hand 1,605 9.349 1.566 9.925 10,954 11.491 CREDITORS Amounts falling due within one )ear (326) {1.2791 NET CL'RREliT ASSETS 10.628 10.212 TOTAI. A%SF.TS LE&S CURRF.NT LIABILITIE 26.582 28,982 4ET ASSETS 26,582 28.Y¥2 FUNDS LJnristricied funds 26.582 28.982 TOTAL FUNDS 26.582 28,982 The financial siktements were approved by the Board of Tn￿tee$ and xuthorised for tssue . and were signed on its behalf by: on Thc note5 fomi pan of these financial stsiements Page 5

inish Communi Minibu5 Grou scio Notes to the Financial Siaiements for the Year Ended 30 S¢ l¢mber 2024 ACCOUNTING POLICIE5 Basis of prep¥4rit)R the financil 5t#tement5 The financial 51aiemen15 of the charity, which is a public benefit entity under FRS 102. have been prepared in accordanc¢ with the Chariiies SORP IFRS 102) 'Accouniing and ReTX)rting by Charilie5'. Statement of Recommended Practice applicabl¢ to chariiies preparing their account5 in accordance wilh ihe Financial Reporting Standard applicable in ihe UK and Republic of Ireland {FRS 1021 {e(fective l January 2019),, Financial Reporting Standard 102 The Financial RetM)rting s￿dard applicable in (he UK and Republic of Ireland, and the Charitie5 and Trustee Investment (Scotlandl Act 2005. The financial statements have been prepared under the historical cosi conveniion. Income All income 15 recognised in the S￿lement of Financial Aciiviiie5 once the charity h&5 entitlement to the fi￿d5, It is probable thai the income will be received and ihe amouni can be measured reliably. Expenditure Liabilities ar¢ recognised a5 expendiwre as 5(K)n as there is a legal or constructive obligation committing the chariiy 10 that expendilure, il is probable thai a iTansfer of economic benefits will be required in settkmeni and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accrua15 basis and has been classified under headings thai awe¥aie all Cosi relaied io the ¢ategory. Where costs cannot be directly attributed io particular heading5 they hav¢ been all(Kated io activities on a basis consisieni with the use of resources. Tangible fixed a&sets Depreciation is provided at the following annual rntes in order io WTiie off each assei over its estim&ed usefvl Plant and machinery Minibus 15(h on reducing balance 15¥rfJ on reducing balance Taxation The charity is exelnpt from ￿ on its charitable aciiviiies. Fund 8c£ounting Unresiricred funds can be used in accordance with the charitable objectives ai the discretion of the tru5t¢es. Restricted funds can only be used for particular restrici¢d purposes within ihe objects of ihe charity. Restrictions arise when specified by the donor or when funds are nised for particular restricted Pur￿se5. Further explanation of the naiure and purpose of each fitnd is included in the noies io the financial Statements. OTHER TRADING A￿1VITIEs 30.9.24 30.9.23 Hire olminibus 4.845 6,421 Page 6 continued...

Min inish Communiixminibus Grou scio Note5 to the Financial S(alernents- continued for the Year Ended 30 Se tember 2024 TRUSTEES, RF.MUNERATION AND BF.NEFITS There were no tnjsiees. remunernrion or other benefits foT the year ended 30 September 2024 nor for the year ended 30 September 2023. Trustee5' expenses I"here were no tru5t¢es' expenses paid for the year ertded 30 September 2024 nor for the year ended 30 September 2023. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund 1Tr4COME AND ENDOWMF.NT5 FROM Donations and le¥acies 53 Other tradinbi attivities 6,421 Tot*1 6,474 F.XPFNDITURE ON Charitable activities C'ommunity t4us %ervice 6,032 Tr4ET INCOME 442 RF.C()NC.ILIATION OF FUNDS Total funds brought forward 28.540 TOTAL FUNDS CARRIF,D FORWARD 28,982 TANGIBLE FIXED ASSETS Plant and machin¢ry Minibus Totsls Al l October 2023 and 30 September 2024 2.640 34.335 36.975 DEPRECIATION At l ()ciober ?023 Chars7e lor year 1.794 127 18.205 2,816 2.689 AI 30 Sepiember 2024 1.921 19.100 21,021 NET BOOK VALUE At 30 September 2024 719 15.235 15,954 At 30 September 2023 846 17.924 18,770 Page 7 continued...

Minginish Cornmuni Minibus Grou scio Notes to ihe Financial Stai¢m¢nis- continued for th¢ Year E'nded 30 Se iember 2024 DF.BTORS: AMOUNTS FALLINCI DUF. WITHIN ONE YEAR 30.9.24 30.9.23 Trade d¢hiors Oiher ¢Jebiors VA'I" 1.246 140 219 1,566 1.605 1,566 CREDITC)RS: AMI)UNTS FALLING DUE WITHIN ONF. YEAR 30.9.24 30.9.23 Trade cr¢ditors T41xaiiiin and s()cial security (hher rr¢dilors 764 324 326 326 1,279 M()VF.MF.P4T IN FUNDS Nel movemeni in funds Ai 1.10.23 Al 30.9 24 Unreslricied funds (ieneral fund 28.982 (2,4(YJl 26,582 TI)TAL FL'NDS 28.982 (2,4001 26.582 NLI movemeni in funds. included in ihe above are as follow5: Incoming resources Res(Trurce5 expended MuwLmLni in fund5 IlnrL51ri¢ted funds CJLnLral I'und 5,112 (7.512) (2,400) TOTAL FIJNDS 5.112 (7.512) r2.400) Comp8r8tive5 for movemtnt in fund5 Nel movement in funds At 1.10.22 At 30.9.23 Unrtsiricted fund5 GenLral lund 28.540 442 28,982 TOTAL FUND 28.540 442 28.982 Page 8 ontinued...

Mi inish CommunirLMinibus Group SCIO Noies lo ihe Financial Statements- continued for ihe Year En_ded 30 September 2024 M()VF.MF.NT IN FUNDS- eontinued Comparaiive nei movement tn fund5, included in th¢ above as follow5.. Incoming re5uurces Resources expended Movemeni in furkds Unre%tricied funds 6,474 {6,032) 442 T()T AL FUND. 6.474 16.11321 442 A currLni year 12 munth5 and prior year 12 month5 combÈned position is hs folluws.. Nei movement in funds At 10.22 Ai 30,9.24 Unrfslri¢tc,d fun¢Js G¥iiLr4hl lund 28.540 11,958) 26,582 T()T AL F'UNI)Si 2¥.540 11,958} 26,582 A currL'nl year 12 monih% and Prior year 12 months Combined net movement in fund5, includcd in th¢ above are Incoming Tesi)urces Resources ¢xpended Movcmeni in funds Unrestricted lunds Generdl fund 11,586 113,5441 (1.958 T()T AL F'IIND.% 1.586 {13,$441 (1.958 RF.LATF.I) PARTY DISCLQSURF.S ThC￿ w¢re no related party irdnsaciion5 for th¢ year ended JO Seplernber 2024. Page 9

Minginish Comrnunity_Minibu5 GrouLSCIO tktail¢d Siaiemcnt of fr inancial Activities for the Year Ended 30 September 2024 30.9.24 30.9.23 INCOMF. AND ENDOWMENTS Donatlon5 ynd le%acits l)onaiinn% Bu% Operator kjrant 260 40 13 267 53 Other trndinR fieiiwitSv4 4.845 6.421 Tot#1 Inci)min% resouree% 5.112 6.474 F.XPF.NI)ITIIRF. ChMrit¥ble #clivitie In%ihranLL Po%tagL and siaiionery FULI R¢pair% & r¢n¢'wals Roud lux & IiLLIiLL'S 769 769 818 2.538 165 32 487 970 165 Admini%ifiiiion l)epn ()I'pldni & lquiprnent l)Lpn ul-niinihu 127 2.689 149 3,162 7.167 5.702 iupp()rl Goweriidnce (ijst AcLouniiinLy lees 345 | 330 6,032 I'otyl resou￿¢5 expendLd 7.512 Net {expenditureVincomc 12.401)) 442 This pa￿e does not fonn part ofihe statutory financial statements Pa¥e 10

Mintsinish Communil Minibus Grou scio Balance Sheet 30Se tember ?024 30.9.24 Unrestricted fund 30.9.?3 Total funds Notes FIXED ASSÉTS TanGible assetg 15,954 18,770 CURRENT ASSETS Debtors Cash at bank and in haiid 1,605 9,349 1.566 9,925 10,954 11,491 CREDITORS Amounts falling due within one year (3?6) (1,279) NET CURRENT ASSETS 10,6?8 10,212 TOTAL ASSETS LESS CURRENT LIABILITIES 26,582 28,982 NET ASSETS 26,582 ?8,982 FUNDS Unrestricted funds ?6,582 28,982 TOTAL FUNDS 26,582 28,98? The financial statemonts were approved by the Board of Trustees and authorised for issue 26..: 1 . 2.b..... and were signed on its behalfby: on Trustee The notes forni part of these financial statements Page 5