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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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