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'in*ncixl Actii'ities
Balanie Sheet
oles lo ihe Fin2nci•l State￿nIs
Detailed Statement vf F inanci*l 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 (ru*tees
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 C*r 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' YTr*ilR 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 leR*eies
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