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FINANCIAL STATEMENTS FOR YEAR ENDED 31ST DECEMBER 2025
MORVERN COMMUNITY TRANSPORT ASSOCIATION
SCOTTISH CHARITY NO: SC27699
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Morvern Community Transport Association SC027699
Trustees' Annual Report
The Trustees present their report together with the financial statements and the Independent Examiners report for the year ended 31 December 2025.
Reference and Administrative Information
Charity Name
Morvern Community Transport Association
Charity No
SC027699
Address
33 Torr Na Faire, Morvern, PA80 5XS
Current Trustees
Stewart Malcolm Ruairidh MacNeill Faith Finnigan Shonah Wood Janette Cameron
Transport Co-ordinator - Calum Finnigan
Structure, Governance and Mangement
Constituition
The Charity is an unincorporated association. It is governed by its constituition which was adopted in June 1998.
Appointment of Trustees
The Group is run by a Management Committee that shall consist of no less than five members and no more than fifteen members, elected or re-elected annually at the Annual General Meeting by members of the community.
The committee may, if required, co-opt members to replace those leaving during the year.
Members must be at least 16 years old and are elected for three years. The members will elect the office bearer roles at the Annual General Meeting.
There are three categories of membership of the Group;
i) Individual Members - this is open to any individual living in Morvern and surrounding areas.
ii) Group/Organisation Members - this is open to all community groups and voluntary organisations working with the community of Morvern and the surrounding areas
iii) Associate Members - this is open to any indivdual or group not living or working in Morvern but with an interest in the work of the Group. Associate membership is also open to statutory authorities, public agencies and private business with a similar interest.
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Morvern Community Transport Association SC027699
Objectives and Achievements
Charitable purposes
To promote the benefits of the residents of Morvern and the surrounding area by associating the local and other statutory authorities, voluntary organisations and residents in a common effort to promote the vision of adequate, available, accessible and affordable transport for the use of clubs, organisations and groups of individuals, who are resident or based in Morvern.
Activities throughout the year
Throughout the year, the community transport has been used by a wide range of the community, from toddlers to pensioners.
The transport has been used for social, educational, sporting and day to day activities
The young people of Morvern have benefitted greatly; in a rural location with very little public transport or local amenities, the minibus has proved essential for their transport needs.
Achievements and Performance
The transport continues to be well used by the community and surrounding areas with the community minibus being used for 111 days throughout 2025, down 3% on the previous year. The second minibus was used mainly for school runs, providing school transport for both primary and high school pupils. It was used a total of 202 days.
In 2025 we applied for funding to purchase a new 100% electric 16 seater minibus but unfortunately we were unsuccessful in our application.
Approved by the Trustees and signed on their behalf;
Calum Finnigan Transport Co-ordinator
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Morvern Community Transport Assciation SC027699
Independent Examiner's Report Year Ended 31 December 2025
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulation 2006. The charity trustees consider 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 particular matters have come to my attention.
My examination is carried 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 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 trustees 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 accounts.
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. | |
| Signed | Date 18.03.2026 |
| Name | Mrs Kirsty MacIntyre BA ACPA MICB PM Dip |
| Professional Body | Bachelor of Arts (with distinction) Accounting & Finance |
| Associate of The Certified Public Accountants Association | |
| Member of The Institute of Certified Bookkeepers | |
| Affiliate of The Association of Charity Independent Examiners | |
| Associate Member of The Institute of Agricultural Secretaries and | |
| Administrators | |
| Address | 2 Achnaha View, Morvern, PA80 5AB |
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Morvern Community Transport Association
SC027699
Statement of Receipts and Payments For The Year Ended 31st December 2025
| Receipts Donations Grants Investment income - Bank interest Charitable Activities - Hire/Fares Other income - SSE refund/NW chq Sale of Vehicles Payments Cost of Charitable Activities Governance costs Total Payments Transfers in/out Surplus/(Deficit) for the year Purchase of Fixed Assets |
Note 3 | Unrestricted Restricted Total 2025 Total 2024 |
|---|---|---|
| Note 4 | 20 0 20 76 0 0 0 0 0 822 822 604 43626 0 43626 40899 450 0 450 0 |
|
| 44096 822 44918 41579 0 0 0 6700 |
||
| 44096 822 44918 48279 |
||
| 45921 0 45921 43117 500 0 500 440 |
||
| 46421 0 46421 43557 0 0 0 36514 |
||
| 46421 0 46421 80071 |
||
| 32682 -32682 0 0 |
||
| 30357 -31860 -1503 -31792 |
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Morvern Community Transport Association SC027699
Statement of Balances - As at 31st December 2025
| Funds Reconciliation Opening cash at bank and in hand Surplus/(Deficit) for year Closing cash at bank and in hand Bank and Cash Balances Bank of Scotland Current Account Savings Account Cash in Hand Other Assets (Unrestricted Fund) Garage (estimated value) Vehicles (estimated value) Computer Equip Unpresented cheques Liabilities (Unrestricted Fund) Uncleared cheques |
Unrestricted Restricted Total 2025 Total 2024 |
Unrestricted Restricted Total 2025 Total 2024 |
|---|---|---|
| 36527 31860 68387 100179 30357 -31860 -1503 -31792 |
||
| 66884 0 66884 68387 |
||
| 66883 36508 0 31860 0.12 19 0 66884 68387 7832 7832 33000 84000 329 555 62 47 41223 92434 500 1263 500 1263 |
66883 36508 0 31860 0.12 19 |
|
| 41223 92434 500 1263 |
||
| 500 1263 |
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Morvern Community Transport Association SC027699
Notes to the Accounts for the Year Ended 31st December 2025
1 Basis of accounting
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended)
2 Nature and purpose of funds
Unrestricted funds are available for general purposes in accordance with the charities purposes.
Restricted funds is a savings account for new vehicle purchases if required.
3 Receipts
| Donations Donations Grants Grants Investment Income Bank interest Charitable activities Hire/fares 4 Cost of Charitable Activities Fuel Insurance Road Tax/MOT Repairs Drivers Expenses Wages/PAYE/Pension Ferry Tickets Membership Garage Electricity Adv/Stat/Tel/Sundries Governance costs Annual Accounts Independent Examination |
Unrestricted Restricted Total 2025 Total 2024 |
|---|---|
| 20 0 20 76 |
|
| 20 0 20 76 |
|
| 0 0 0 0 |
|
| 0 0 0 0 |
|
| 0 822 822 604 |
|
| 0 822 822 604 |
|
| 43626 0 43626 40899 |
|
| 43626 0 43626 40899 |
|
| Unrestricted Restricted Total 2025 Total 2024 |
|
| 4449 0 4449 5175 3160 0 3160 3225 449 0 449 90 1572 0 1572 2142 1196 0 1196 1162 33034 0 33034 29848 177 0 177 311 72 0 72 80 661 0 661 403 1152 0 1152 682 |
|
| 45921 0 45921 43118 |
|
| Unrestricted Restricted Total 2025 Total 2024 |
|
| 350 0 350 290 150 0 150 150 |
|
| 500 0 500 440 |
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Morvern Community Transport Association SC027699
Fixed Asset Schedule
As At 31st December 2025
| Purchase | Purchase | Value at | |
|---|---|---|---|
| Description | Date | Price | year end |
| Garage | 1998 | 7832 | 7832 |
| Peugeot Boxer 17 seater | 2021 | 36000 | 29000 |
| Peugeot Boxer 15 seater | 2024 | 50000 | 40000 |
| Computer Equipment | 2022 | 599 | 251 |
| Computer Equipment | 2023 | 232 | 78 |
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