2025-03-31-accounts

REGISTERF.D CHARITI NUMBER: SC03$246 . IQ REP()RT OF THE TRUSTF.ES AND UNI AUDITED FINAiYCIAL STATEMENTS FOR THE YEAR ENDED 315.1. MARCII 202£ FOR SPEYSIDE COMMUNITY CAR SHARE SCIIEME Ci()Idwell% Wdrds Fli)u5¢ 'ard% Riidd F.Igin Murav IVIO INI.

SPEYSIDF. CC)MMUNITI' CAR SIIARF. SC.IIF.ME C.C)NTENTS OTr I"IIE FINANCIAL STATF.MTr:NTS FOR TIIE I'EAR ENDED .IIST IIARCH 2025 Pa%e Report of the Trustees IndepeDdent F.xaminer's Report Statement of Tr'inncixl Actii'ities Balanie Sheet oles lo ihe Fin2nci•l State￿nIs Detailed Statement vf F inancil Actii'ities 10

SPF.I'SIDF. C()￿lIfl1￿1TI. CAR SHARF. SCHF.IIF. RF.P()RT OF TIIF. TRIIS'fF.F.S FC)R TIITr-. I'F..4R ￿.￿1)fr.￿ IIST M.4RCH 2025 ThL" IruNIoL'4 preseni their rLIN)rt wilh the financial stalrnmls of th¢ charity for the vcar enQ¢xl 31 %1 MarLh ?(1?5. ThL Iru%lL"L% havL adoplLd IhL provisiorL% of ALiountin¥ and RL TM)ff ing. by ("harili¢%'. StstLmLlIt ol. RLLummLndLcI PrilLIILL appliLablL' lo chiinliL% p￿.parIng ihLir aLiounls In J¢¢ordancL with I￿. FinanLial R￿￿￿￿1￿￿. Stsndard appliLdblL in IhL UK and Rcpublic of IrLland l FRS 102) ILfTLLiiV¢ l January 20191. o￿F.CT1%'F.S AND Arri%'iTIF.S C)bjvLti% r nd Jims LhdrildblL puryrt)se.' To prtsvidL a car .4harL' tTaThsp)n for ih¢ LldLrly aThJ ¥'ulnLfdbli in ihL SPLyKidL afLd. i%nillcAnt ¥ctlvltl Souriing drivers willing lo drive othepi and makmg ￿￿nge￿￿￿ts. io Ihc ne¢￿5 ufthc LIiLiIIs'. .4CHIF.I'Tr,MF.T4TS .AN'D PF.RFORMAYCF. Ch#ril #ble actlb'lii¢$ ThL Lharily's mllin qourLLS l)I' inconK' Lal)K. fTI)m Mordy Lar Share. tkrryburn Community I"und, 'I"he L'ora l oundalion, Tl)L C Iirra F'i)undatii)n. TIIL N4alional LollLr> & RothLN Il'iiid l.ami. AI%0 g'LnLrousI)' supponLd Ihrough donlilions frL)n) Iiidividual%. briiups anil bu%inL'SSL"s in ilk. I￿al ¢onununity. A succcsslul tundraisinsi rdlllL was held lor Ihe 2(hh annivLrsary vl. IhL 5ihLIiK'. FIN.INC"I,11. RF:I'IF.W' ThL l i)ii)iiiillLL Lon%idL'r¥ ihat ihL' g¢nL'ral fiind will ugain be rcubL'd i() Lnablc thc charity to run. There is a hiyh lei'¢l ()l- expLllsL% 4ind WdgL% lij hL piiid oui CALh nK)nth helorL any InLome is rcccivcd. The commiiic¢ Is also awarc ihal L￿aniS MAY noi ￿l￿.￿y$ bc availahlc. GoverninR documenl (')Iir .'i%%i)ciJtiVll 15 a charilablc unincuryxir4il¢d. onL' Ihc purp(isc aThJ aclminislTalion aTrangcmcnl% arc sct oul in our ¢i)n%tiluliun Recruilmenl #nd ppolnimenl of new (rutees 2%11 DI. IIIL tTu%ILes ar¢" App()IntLd'reappi)IniLd dunng our annual general mcLXin¥. Should a mcrnbcr rcsigin. a volc will bL hL'ld Ic)r ihi11 PO%lliOt) during Ihe nL'Xi commiiiLL mcciin RF.I. fr'Rfr-NC'Tr- AND ..11)IIINISTRA-I'II'Tr- I)F.TAII.S Rekij%li&ri.d C'h#rily numl)vv (11157411 PrlnLlp41 *ddress 3Lil% lJrilL lJrqiihurt M()ray Page

.SPF.I'SIDF. C.C)M%ILNITI" CAR.SHARF. SCHF.IIF. RF.P()RT C)F TIIF. TRITSTF.F.S F()R THF. I'F..4R F.NDF.D_IIST M.4RCH 2025 RF.FTr.RF.%'CE AND.IDMINISTIL4"rii'E DETAILS Independent ExamiD¢r (iiildwLII4 Il'ard.s Road MurJy IK'30 INL ApprovLd by order of thL ix)ard of ITU5tL*￿ on .... ......... ....... . and signLd on ils behalf by.. Page 2

INT)F.PEYDF.NT F.knMI￿F.R,S RF.PC)RT TO TIIF. TRbSTF.E6i l)F SPF.YSIDF. COMMiiNITY CAR SII,IRE SCIIF.%IE Independtnt exAmlneT'5 report to the truslees of Speyside Cornmunili Cr Shar¢ Schemt I TLlX)rt 10 the charity iru%tLC& l)n my cxamination nf IhL 41LLouni% ()rS￿￿ld¥ C()mwniinily ( Ar Sharc SihLmL" (tlK Trusl I for Ihc year ¢ndcd 31 si .Yarch ?0?5. Responsibililies nd basis of rrport A% thc Lharily InL%l¢¢s of thi Tru%1 you arr respu￿51blc for the prcparation uf ih¢ ac¢ounL% m accordanLe with th rL4uirctiK'nL% of IhL" C"harili¢% ALI 2011 {'thc Act.). I report In respclt ol my LxaMi￿f10n of thc Trust'li aLLwunL% LarriLQ oul under SLLiiUn 145 cifihL ALI a￿1 in Ldrr%'ing out m ￿ LAaniinativn I havl Ic>llowed dll appliLable DircLtioTrs ¥iv¢n by ihc C"harily ( ummi&%ion undLr Scilion 14515 Ilb l uf IhL All. Independent ex*mlntr's slwlemenl 11141i'L LC)mplLILd iny Lxdmindlion. l Lunf￿rn ihal nv rnalcrial maiiLfs hal'e cum¢ lo my all¢nlion in conncLlion with thL' CX4kininaiiun ¥ivin¥ mc Lau￿ lo bclicvc that in miil¢nal re&￿Cl. acLounling reLurds wcrc ni)I kLI)I In rc4)CLI uf ihc Trusl as re4uircd bj. SLLlion 130 of ihc ALt' c)r tbe aLcounls do noi aLLord wilh thosc rcLiJrdb: ur thL aLLuunls 4Jo nul Lvinply wilh ihL' appliiJl)IL rL4uifLIIIL"IIL% LcTriILLniiii¥v IhL f4)nii di)d LcJiIIL'iII c)fdLL(buiils (iul In ihL C'lidriliLS IAiiuw)tb RLyunsl RLBulaliiTrn% Iiihc'i ihaii diiy rLyuITLl￿i1i Ihal thc ilLLuuiILs ¥i%'L 11 IniL and fdif VILW whiih is not il inaller Cl)nsidLfLd d5 pan of an Indcp¢ndeDI L'XaMi￿1(Io￿. h471 e l)0 coiiccms and C L()IM' aCn)%% n() i)IhLr n￿11( Th in £onncLli(In wilh thL Lxli minalion iii which aiicniion should . drawn In Ihis rcport iii vrdL'r io LnablL a propLr undir5ts￿j1n￿I ()( IhL alLvunl.% lo bL fcJLI)ed. I'lii A%s(11 Idtiicln i)I' C'hLIrtLfL'd Lcrtificd AccOun￿nIS lioldw¢lls Ward% Ilo Wards Road ill ily I￿.10 INL DatL': Pagc .1

SPEYSIDF. COMMUNITY CAR %illARE +iCIIF.MF. f>TATF.MF.I%T ()F FIN,Ii%CIAI. ACTIN'ITITr,S TrOR I'llTr' YTrilR Tr.i%DF.D 31.%'1' MARCII 2025 20!5 Tolal funds ?0?4 Tc)lal Ui)wslTILtLd fund RL.%triLILd INC"(),%IL A)D Tr"ND()M'MTr",NI",S Tr-R()M Di)naiions lind Icgy4lLiL% 7,772 7,772 10.092 OihLr tradingv aLIIviiiLS Oil)Lr iii¢unK' 3.7x9 .000 13.33% li1)80 17,127 ?1.91411 29.700 19.5()1 27.-IIN 46.X7(} 51.7143 'IPF:NDI'I'IIRTr' I)N 17,OX9 4$,96 IC),11 l O fr:'I' IINC(IM Tr.11 LXPI.I%DI'I IIR Tr:} 2,472 (1 $62) 910 R Tr"('()NC'Il.I,11-I()N l)b" fr'IIND• 3U.14()O 1,562 32.422 'I'()'I'AI. b'llNI)S C'ARRITr'I) Tr'()RWARD .11.-1.32 .12.422 ThL nulLS lorni part uf the%e findnLldl %(dlL'mLni

SPF.I'SIDF. C()￿lMI,.￿lTy CAR SIIARE SCIIF.NIF. BAI.ANCF. SIIF.F.T .IIST MARCII 2025 2112.5 Tciial tun(Is IlnrestnLIL"d fuiid Restricted 'ruldl fund.s .1 Jiigiil)IL 1.219 ,219 1,621 L'LiRRL.N'r A%SE'r. C'ash ai bank 32.113 32.11.3 43,?81 C.REDI'foRS Ai)ii)uiit% Idlling dul within unL yLdr (1?.4140 LI" CLRREYT ASSTr:T(¥ 32,113 10.8111 TOT,11. ASSF.TS LTr'SS L"IIRKLNI" .IA BI I.I'I'IF. 33,312 33.332 12.4 ?? F.I" .4SSF."I"S -12.4!? FLINDS Liiri%iriLlcd fiinds RislriciLd tiinds I'1)'1'.41. F IINI). -32.422 I'hc financial slatcments w'crc approved by IhL ljoard ot -l-nLsiee% and auihDnscd for issuc nd wcrc 5ign¢d on ils bchalf by- on l-he notes lorni par1 ot'the%e finanLial staiement. Pdgtre 5

SPEI'.SIDE C()MMUNITI' CAR.SiHARE SCIIEME NI)TF.S T()'fiiE FINANCIAI. STATF.MF.NTS FUR TIIE YE,IR Tr.NDLD 31ST MARCII 2025 ACCOUNTINC. POLICIES Basis of preparing the fin*nciAI statements ThL finJnL ial slatLmLnls 1)[ Il)L cl)arity. whiLh is a publiL benefil entity und¢r PRS 102, have bL"Ln preparLd in aLLordancL Wlth the ChdriliL% S()RP IFRS 1021 'ALLounling and Rcp()rting, by (..h￿Ill￿￿'. StatL'mcnl of RcLOTnmcndLd PraLIiLC dppIiLablL Iu LhiiriliLs prcpdrinbi ihLif dLLoulli% in aLLurdiinLL with the FinanLial RLponii)g Standard appliLablL in IhL UK and RLpubliL ol- IrLland 11.-RS 1021 ILIIi'Ltive l January 20191,. Fin¢illLial R¢p(TrMing, Standard l O? 'ThL l¥inancidl RLEK)rting, %ianddrd dpplicabl¢ in thL UK dnd RLpubliL of Ircldiid. and the Ch¢￿111￿￿ Acl 2011. Thc finJnLial statcmLnt% hav¢ b¢¢n prL'par¢d undi'r the hi4loriLal cost LonvLnlivn. Income All incoinc i.s rccogniscd in thc Siatcment of Financial Activiti¢5 onc¢ thi charity has cntitlemcni to lh¢ funds, it is prDbdblc (hai ihe invumc will bc rcicivcd dnd lh¢ amount bc mLdsufLd reliably. F.xpenditure Li<ibilitic% are rccogynisLd CXPLndilure as soon as thcrc is J l¢gTJI or eonstruLlivc obligraiic7n Luiniil111ing ihe chlirily lo ihdl expLndilurL. il is prc)bablc ihat a tTan51cr ol- economiL bL'nLfiis will bc requirLd in sLtIlLmcnt and IhL aiiiounl ()I' thc i)bligciiion can bL mcasured rLliably. ExpLndilurc is aLLI)unlcd lor on an aLLruals basis and has bcLn classilied under hcading5 Ihal aggregate all cost rclaied lo thc category. Whcre costs cannol be dirccily attribulcd to particular headings ihey have bcen allocatcd io aciivilies on a basis consi51eni wilh thc use or r¢soLirL¢s. Tangible fixed assets Deprcciaiion is providcd at thc followin¥ annual rdtcs in order to writL off each asset over ils cstimated uscful Plcint and maLhinery Ci)mpuler cquipmcnt 200/y on rcducing balance 33 /D on cost Taxatiun The Lharily is exempt trom tax on its charitable aclivitics. Fund #ccounting UnrLStriLILd lunds can bc used In accordanLC wilh thL Lharilablc objcclivcs al the discrciion of the IruslL'es. RLslriLILd funds Lan only be iised for Plirticular restricted piirposes within Ihc objec15 of the charity. Rcslriciions arisL whLn spLcifiLd by thL doniir or whLn funds arc raised li)r particulic r restricted purpo%cs. Furthcr cxplanation of the nature and purpose ofcach 15 includL.d In ihe notes lo the finanLial slaiemL'nis. OTHER TRADING ACI'IVITIES 21124 Fundraising cvcnls I Iross Trading R¢'¢cipts -3,7XY 1.3,-1.18 54% 11.443 17,127 11.991 Page 6 cuntinued...

SPEI"SIDF. COMMLNITI. CAR SHARE SCIIE.ME NOTE.*) TO TIIF. FINAYCIAI. STATEIIF.NTS- continued OR TIIF" YF..4R Tr.NDF.D 31ST ￿l..￿RcI1 20ZS TRU.¢iTEES' REMITYEIL4TION AND BE.YEFITS ThLfL' WLrc no IrusleL"s' fLmuneration or othcr bL'nefits' for thL endLd 31 %1 MdfLh 2025 nor for the ycaT ended 31 %1 March 20?4. Trustees. expenses Th¢rL wcrc no 31 %1 MarLh ?0?4. trusiees, expLnses paid for thc ycar cndcd 31si March 2025 nor for the yedr cnded T.INGIBI.E FIXED AS.SiETf Plant and machincry Compuici cquipmcnl Tothls COST Ai I st April 2024 Addilions 954 667 1.621 17 At Jls( March 2025 9$4 684 1.638 DF'PRF.CIATIOY C"liarbi lor )'iar 191 228 419 ET B(M)K I'ALUE At 3151 MarLh 2025 763 456 1.219 At 31 si March 2024 954 667 1.621 CRTr:DITC)ILS: AMOLNI'S F.4LLI.YI: DITE W'ITHIN ONF. I'F..4R 7025 2()24 Oihcr crediiors 12.4x0 MOI'F.MF.NT IN FIIN'DS N'el moN'cmcnt in funds At 31.3.25 Ai 1.4.24 L1nrestricted funds (icnlral lund -io.x60 2.472 33.132 Reslricled funds BLrryburn 1.562 (1.562) TOTAL FUNDS 32.42? 910 -13.-132 Page 7 Luntinucd...

PEI'(ilDF. c()￿lMI LNITI. CAR SIIARE SCIIEMF. OTES TI) TIIE FINANCT.4L ST.4TE%IF.NTS- continued FOR TIIE I"F.AR ENDED 31ST %I.IRCII 2024 MI)N'EMENI" 11% FLNDS- coDtAnued Li llK)vLmL"ni in funds. inLludLd in IhL abuvL arc as fullows: InLuming rcs()ufcLs RL%ourLe. LXtKndcd Moi'Lmcnl in fund L'nreslric¢ed funds GLnLrdl fund 19.$61 (17.0891 ?.47? Restricted fund5 FfrlRF.S LOTTF.RY Bcrryburn 13,33X 12.4XU 1,500 113,3381 (12,4XOI 13.062) 11.5621 27.-11 128.IlXOI 11,5621 TOTAL Tr'UIDS 46.1179 (45.9691 910 Compargtives for movemeDt in lunds NL'I moN'Lment in funds Transfers belwLcn liinds Ai 31..3.?4 Ai 1.4.23 Unrvslriited funds (iLneral lund 16,680 14.2x3 (10.1) 311.8fi(1 RvstriL¢¥d funds WILLIAM CJRANT & SON N Il% Cirampian IIL Trvburn {31) 172) 72 1.56? 1.41x1 10.1 1.569 TC)'fAI. Tr-LINI)* 16.()49 15.77_3 Comparaiive net I￿velne￿I in funds. included in thc abov¢ are as follow's.. Incomin rcsourcL Rcsource5 cxpcnded Movcmcnt in funds Ilnrestricted lunds General fund 35.6411 121.3571 14.2R_3 Restricted funds 11.441 11.443) (1.272) {1.9.3¥) NHS (Jrampian Flerryhurn 172) 1.562 3.51M) 16.14. (14.653) 1.4VO T()TAL FUNDS 51.7x3 136.0111) 15.77_1 Page continuL.d...

SPEI'SIDE CI)I¥I%ILliITI' CAR SHARF. SCHF.ME I%OTF.S T() TIIF. FI%..INCI..11. STATF.%ITr.YlS- continued FC)R TIIE I"F_..IR ENDED 31.lil' %1.4RC11202 M()V'EME)T IN FL%DS- conlinued A currLnl 12 monihs" and priur yLar 12 n￿ni￿￿' Lombinl￿ rKTrsition is as follo￿￿. Tran%fLP* bL'tN4'CLn fund5 movcmcnl in funds Al 31.3.25 Ai 1.4_21 Llnre5tricted funds GLnLfdl luiid 16.6110 16.755 (1031 33.332 Restricted funds 'ILLIAM CiRANT & SON IS Grdinpiiin Ji 72 172) (Ji (721 103 TOTAL FUNDS 16.649 16.fTr8.3 33.332 A LurrLIii year 12 months and prior year 12 nx)nihs combined ncl nK)vcnxnt in funds, includcd in the above arc as tollows.. Incoining resources Rcsourccs expcndcd Movomcnt in lunds tinreslrirted funds Gcneral fund 55.201 138.446) 16,755 Reslricled fund$ F.4RI..S L()"ri'ERY NFIS Grampian E4Lrrvburn 24.781 12.4x0 124.781) (12.41401 11.2721 5.n(K)) (72) 5.011 4_1.461 {4_3.$33) (721 TOTAI. FUYDS (X 1,979) 16.683 RELA'fED PARIY DISCL()S[IRLS -rhere wcre no relalcd party irnnsaciions for thc ycar ended 31 sl March 2025. Page 9

SPEI"%IDF. C()NIMLNin' CAR SHARE SCHEME DETAILF.D 6iTATF.%IE%T OF FI%..INCIAI. AcfiN'ITIF.S FUR TIIE I'L.4R ENDED 31ST %I..IRCH 2025 2025 2024 INCOME A%'D LNDOW'MLNT Donation5 leReies Donations 7,772 10.092 Other tradin% activitie Fundraisinby Lvents Gru5.5 Trading RLxeipi 1.7¥9 1.1.318 11.441 17.127 1.991 Other inrome CJr(Ini 21.980 29.700 'Fotal inLtsmin% rewurces 46.879 51.7113 L.KPfr:NDII"I,R R¥i4inki d(>n¢ions 2nd leR*cies 32,290 1?.4XO 2.3.702 12.61K) L'()-()rdinaior L'osis 44.770 upport ()ther I'laril £iiid machinerv C(Imputer cquipnKnl 22 419 (p(I￿ern￿n¢e c0515 ALcounLqnLy C'c)5l 7x0 7n Ti)tsl rcsourccs expcndcd 4S.969 -16.11111 IncTrme yio 15.773 This page does not fuTrn part of the stalulory financial s141tements Page 10