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<il hy ils g(TrVernIn￿ d￿uMent. a of ITh￿. and as a re5uII ufa change lo SCIO (Trn 30 June 2016
n()w conslilutL's an incorwraled chariry.
REF'EREP*C'E AND ADmIIISTKATI￿'L DETAILS
Ke%i¥tered Ch#ril>' 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.
RL*peclii'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 financi*l 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