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2026-03-31-accounts

REGISTERED COMPANY NUMBER: SC268642 (Scotland) REGISTERED CHARITY NUMBER: SC035615

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2026

for

North Area Transport Association

AMAS Murrison Limited Chartered Accountants 10 Newton Terrace Charing Cross Glasgow G3 7PJ

North Area Transport Association

Contents of the Financial Statements for the Year Ended 31 March 2026

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 12
Detailed Statement of Financial Activities 13 to 14

North Area Transport Association

Report of the Trustees for the Year Ended 31 March 2026

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2026. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and Activities

NATA's overall objectives for developing services over the next three to five years include increasing the profile and potential usage of NATA's services. The Operations Director identifies new markets for Community Transport and secures additional revenue streams to support the on-going development of NATA towards sustainability. Furthermore, he has the responsibility of introducing new training products based on NATA's core competence and current market opportunities and building up our current volunteer pool.

Outreach

NATA is in a strong position to assist the local regeneration aims. NATA will also work closely with Jobs and Business Glasgow in developing high quality work-based training opportunities. NATA is currently engaged to a service level agreement with Dash Club, Capability Scotland and SPT, providing varying services to their clients. NATA also runs two service routes in Glasgow City Centre, CBI and CB4. NATA, through its trading subsidiary, is compiling a variety of training which could benefit individuals and residents in Glasgow and the surrounding areas.

Staff Support and development

All employed staff and volunteers are given one to one supervision sessions. The open door policy allows opportunity for advice and information from the Operations Director when required. Team meetings are held regularly to ensure there are good communications links. Support and advice for the Operations Director is provided by one of the company directors. Policies are in place to support staff development. All staff and volunteers are made familiar with the policies and the procedures surrounding them.

ACHIEVEMENTS AND PERFORMANCE

Achievement and Performance

The performance of NATA transport services for the period 1st April 2025 to 31st March 2026 are as follows. We travelled 111,400 kms and carried 40,020 passengers. These figures represent a 13.86% decrease in kilometers and an increase of 34.85% in passengers from the previous year.

FINANCIAL REVIEW

Principal funding sources

NATA is now in a position where the only funding received is from the Bus Service Operator's Grant and £24,000 core funding from SPT per year. NATA is a growing social enterprise and we will balance our aim with a clear and continuing focus on our charitable mission; which is to provide good quality affordable reliable community transport for vulnerable and isolated groups in Glasgow. NATA seeks to maximise its revenue from hire charges and training provided by our subsidiary NATA Transport Community Interest Company. This is achieved through effective marketing campaigns and by providing excellent services that people will want to use us time and time again. NATA will continue to develop its training arm to help NATA itself stay true to its charitable objectives and remain focused on its social enterprise mission. All profits made by NATA Transport Community Interest Company will be invested in NATA's core community transport services in Glasgow and the surrounding areas.

Investment policy and objectives

NATA has received the invested funds from its trading subsidiary, which were due to be repaid. All cash reserves are invested each night in a treasury cash reserve and are returned to the main account each morning. NATA's policy is to ensure effective investment giving a return on any funds that are used. NATA ensures that no risks are taken by wrongful investing.

Reserves policy

The directors have examined the charity's requirements for reserves in the light of the main risks to the organisation. In doing so they considered the reason why the company needs restricted and unrestricted funds, the level of these reserves required and the steps to be taken in order to establish and maintain reserves at the required level. The target set by the Directors is to build up and maintain a minimum reserve of £75,000, being the equivalent to three months running costs.

Page 1

North Area Transport Association

for the Year Ended 31 March 2026

Report of the Trustees

FINANCIAL REVIEW

Plans for the future

NATA seeks to develop on its current trajectory. It will continue to serve communities in and around North Glasgow and respond to unmet transport need. It will continue the upgrading of it minibus fleet, with a focus on accessibility. It aims to continue to operate without grant funding.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Effective Managment

Effective management of the community transport company is the responsibility of NATA directors, who oversee its strategic development.

NATA has a membership made up of organisations that use our transport. At the end of this financial year we had 25 members. Each member has a vote during the AGM used to elect members of the Board.

The Operations Director has responsibility for the day-to-day running of the community transport service, supported by one part time Office Manager, one full time driver, one full time driver & trainer and a pool of five part time drivers inclusive of volunteer drivers.

Recruitment and appointment of new trustees

All directors are recruited from individuals who have an interest in helping to develop the community following the objectives as set out within the governing document. The individuals require to be resident in the community or have particular expertise or knowledge to assist the future vision of NATA. Directors require to have two nominations to be eligible for election at the Annual General Meeting. Office bearers are elected at the first board meeting following the AGM.

Organisational structure

NATA currently employs one full time Operations Director with responsibility for the day-to-day operations, with two full time drivers, one full time driver trainer, six part time drivers and one part time Office Manager. Budgets are also in place to recruit temporary drivers to meet peaks in customer demand. NATA operates with a pool of two volunteers. We aim to increase the pool of volunteers to four and to maintain an active core of at least four at any one time. Community Transport provides an ideal ground for activities and aspirations of volunteers. Most people volunteer because they want to feel useful and to take part in something that obviously helps people and supports them in a practical way. NATA volunteers are trained to a high standard with enables them to be friendly and competent in their role; our volunteers receive praise for their work from service users. As part of their induction, volunteers are provided with a support program covering driving training, customer care, health and safety, passenger assistance and social care training programs. In addition to developing their skills, qualifications and employability, volunteers get the opportunity to meet more people, make new friends and benefit from social network support. Links are in place with Glasgow volunteer centres to facilitate the recruitment and ongoing development of volunteers and with the local Jobs and Business Glasgow branch to provide training opportunities for our staff and volunteers.

Induction and training of new trustees

All directors receive appropriate induction and training to allow them to fulfil their role on the Board of Directors. The training for directors is sourced through Jobs and Business Glasgow and other training is given in-house by current directors.

Related parties

NATA is a current member of the Community Transport Association UK. NATA contributes significantly to the local regeneration strategies of the community planning partnership by providing an effective community transport solution to the problems of access and mobility faced by many vulnerable and isolated groups. Strong working links have also been established with other stakeholders including North Glasgow Volunteer Network, Jobs and Business Glasgow and Strathclyde Partnership for Transport. A key part of NATA's marketing strategy will be to increase partnership working with community based organisations which will mutually increase the range and quality of service for the customer base and community organisations. The evidence of need provided in the business plan specifies health and socio-economic factors relative to North Glasgow national and local policy contexts for community transport in regeneration.

Page 2

North Area Transport Association

for the Year Ended 31 March 2026

Report of the Trustees

STRUCTURE, GOVERNANCE AND MANAGEMENT

Risk management

Risk assessments are carried out for all aspects of the company. The activities of the company are monitored daily and reviewed on a monthly basis to assess cost-effectiveness and progress towards key targets. Annual evaluations are carried out with all local users to assess the performance of NATA's core service. The Operations Manager produces quarterly management accounts and operating reports for consideration by the Board, outlining spend and budget variance, the take-up of services and progress towards operational targets. A community transport recording system, based on an excel spreadsheet, is in place to monitor the pattern of demand, (e.g. number of passengers, routes and mileage) and the condition of the buses. The value of the service to the user groups is assessed through regular customer feedback and through independent evaluation and agreed improvements are incorporated into the new product and process development.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC268642 (Scotland)

Registered Charity number

SC035615

Registered office

59 Charles Street Royston Glasgow G21 2PR

Trustees

R Woodrow Dr S Haslam (resigned 15.4.26) Mrs M L Cuttle (appointed 17.4.25) D J Oliver (appointed 15.4.26)

Independent Examiner

AMAS Murrison Limited Chartered Accountants 10 Newton Terrace Charing Cross Glasgow G3 7PJ

Approved by order of the board of trustees on 17 August 2026 and signed on its behalf by:

R Woodrow - Trustee

Page 3

Independent Examiner's Report to the Trustees of North Area Transport Association

Independent examiner's report to the trustees of North Area Transport Association ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2026.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants of Scotland, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

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SIGN
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Simon Murrison

AMAS Murrison Limited Chartered Accountants 10 Newton Terrace Charing Cross Glasgow G3 7PJ

17 August 2026

Page 4

North Area Transport Association

Statement of Financial Activities for the Year Ended 31 March 2026

Unrestricted
funds
Notes
£
INCOMING RESOURCES FROM
Voluntary Income
2
143,468
Activities from generating funds
3
110,530
Investment income
4
1,849
Other income
300
Total
256,147
EXPENDITURE ON
Costs of generating voluntary income
246,743
Charitable activities
General
12,283
Other
876
Total
259,902
NET INCOME/(EXPENDITURE)
(3,755)
RECONCILIATION OF FUNDS
Total funds brought forward
320,455
TOTAL FUNDS CARRIED FORWARD
316,700		 Restricted
fund
£
39,732
-
-
-
39,732
39,732
-
-
39,732
-
9,000
9,000		 31.3.26
Total
funds
£
183,200
110,530
1,849
300
295,879
286,475
12,283
876
299,634
(3,755)
329,455
325,700		 31.3.25
Total
funds
£
184,405
145,820
2,265
-
332,490
308,954
10,949
938
320,841
11,649
317,806
329,455

The notes form part of these financial statements

Page 5

North Area Transport Association

Balance Sheet

31 March 2026

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
9
35,098
CURRENT ASSETS
Debtors
10
89,857
Cash at bank and in hand
196,172
286,029
CREDITORS
Amounts falling due within one year
11
(4,427)
NET CURRENT ASSETS
281,602
TOTAL ASSETS LESS CURRENT
LIABILITIES
316,700
NET ASSETS
316,700
FUNDS
12
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
fund
£
-
-
9,000
9,000
-
9,000
9,000
9,000		 31.3.26
Total
funds
£
35,098
89,857
205,172
295,029
(4,427)
290,602
325,700
325,700
316,700
9,000
325,700		 31.3.25
Total
funds
£
45,914
122,708
164,566
287,274
(3,733)
283,541
329,455
329,455
320,455
9,000
329,455

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 17 August 2026 and were signed on its behalf by:

R Woodrow - Trustee

The notes form part of these financial statements

Page 6

North Area Transport Association

Notes to the Financial Statements for the Year Ended 31 March 2026

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 15% on reducing balance Fixtures and fittings - 15% on reducing balance Motor vehicles - 20% on reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 7

North Area Transport Association

Notes to the Financial Statements - continued for the Year Ended 31 March 2026

2. VOLUNTARY INCOME

Scottish executive
BSOG grant
SPT
3.
ACTIVITIES FROM GENERATING FUNDS
Community transport generated
4.
INVESTMENT INCOME
Bank interest receivable
5.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Independent Examiner's Fees
Professional fees
Depreciation - owned assets
Surplus on disposal of fixed assets		 31.3.26
£
24,000
15,732
143,468
183,200
31.3.26
£
110,530
31.3.26
£
1,849
31.3.26
£
2,300
5,757
10,816
(300)		 31.3.25
£
24,000
17,421
142,984
184,405
31.3.25
£
145,820
31.3.25
£
2,265
31.3.25
£
2,300
4,955
14,268
-

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2026 nor for the year ended 31 March 2025.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2026 nor for the year ended 31 March 2025.

7. STAFF COSTS

The average monthly number of employees during the year was as follows:

Manager
Administration & Support
Drivers		 31.3.26
1
1
7
9		 31.3.25
1
1
9
11

No employees received emoluments in excess of £60,000.

continued...

Page 8

North Area Transport Association

Notes to the Financial Statements - continued for the Year Ended 31 March 2026

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOMING RESOURCES FROM
Voluntary Income
Activities from generating funds
Investment income
Total
EXPENDITURE ON
Costs of generating voluntary income
Charitable activities
General
Other
Total
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
9.
TANGIBLE FIXED ASSETS
COST
At 1 April 2025 and 31 March 2026
DEPRECIATION
At 1 April 2025
Charge for year
At 31 March 2026
NET BOOK VALUE
At 31 March 2026
At 31 March 2025		 Plant and
machinery
£
10,443
8,887
233
9,120
1,323
1,556		 Unrestricted
funds
£
142,984
145,820
2,265
291,069
276,533
10,949
938
288,420
2,649
317,806
320,455
Fixtures
and
fittings
£
21,966
16,911
757
17,668
4,298
5,055		 Restricted
fund
£
41,421
-
-
41,421
32,421
-
-
32,421
9,000
-
9,000
Motor
vehicles
£
286,754
247,451
9,826
257,277
29,477
39,303		 Total
funds
£
184,405
145,820
2,265
332,490
308,954
10,949
938
320,841
11,649
317,806
329,455
Totals
£
319,163
273,249
10,816
284,065
35,098
45,914		 Total
funds
£
184,405
145,820
2,265
332,490
308,954
10,949
938
320,841
11,649
317,806
329,455

continued...

Page 9

North Area Transport Association

Notes to the Financial Statements - continued for the Year Ended 31 March 2026

10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Amounts owed by group undertakings
Other debtors
VAT
Accrued income
Prepayments
11.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Director's loan account
Other creditors
Accruals and deferred income
12.
MOVEMENT IN FUNDS
At 1.4.25
£
Unrestricted funds
General fund
320,455
Restricted funds
General Fund
9,000
TOTAL FUNDS
329,455
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
256,147
Restricted funds
General Fund
39,732
TOTAL FUNDS
295,879		 31.3.26
31.3.25
£
£
13,570
13,720
18,711
17,731
30,171
58,006
4,445
5,193
11,878
18,450
11,082
9,608
89,857
122,708
31.3.26
31.3.25
£
£
2,449
324
66
66
601
1,110
1,311
2,233
4,427
3,733
Net
movement
At
in funds
31.3.26
£
£
(3,755)
316,700
-
9,000
(3,755)
325,700
Resources
Movement
expended
in funds
£
£
(259,902)
(3,755)
(39,732)
-
(299,634)
(3,755)

continued...

Page 10

North Area Transport Association

Notes to the Financial Statements - continued for the Year Ended 31 March 2026

12. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1.4.24
£
Unrestricted funds
317,806
Restricted fund
General Fund
-
TOTAL FUNDS
317,806
Comparative net movement in funds included in the above are as follows:
Incoming
resources
£
Unrestricted funds
291,069
Restricted fund
General Fund
41,421
TOTAL FUNDS
332,490
A current year 12 months and prior year 12 months combined position is as follows:
At 1.4.24
£
Unrestricted funds
317,806
Restricted fund
General Fund
-
TOTAL FUNDS
317,806
Net movement in funds included in the above are as follows:
Incoming
resources
£
Unrestricted funds
547,216
Restricted fund
General Fund
81,153
TOTAL FUNDS
628,369		 Net
movement
At
in funds
31.3.25
£
£
2,649
320,455
9,000
9,000
11,649
329,455
Resources
Movement
expended
in funds
£
£
(288,420)
2,649
(32,421)
9,000
(320,841)
11,649
Net
movement
At
in funds
31.3.26
£
£
(1,106)
316,700
9,000
9,000
7,894
325,700
Resources
Movement
expended
in funds
£
£
(548,322)
(1,106)
(72,153)
9,000
(620,475)
7,894

continued...

Page 11

North Area Transport Association

Notes to the Financial Statements - continued for the Year Ended 31 March 2026

13. RELATED PARTY DISCLOSURES

At the year end the company was due £18,711 (2025: £17,731) from NATA Community Interest Company. Both entities are under common control and common directors.

Page 12

North Area Transport Association

Detailed Statement of Financial Activities for the Year Ended 31 March 2026

Detailed Statement of Financial Activities
for the Year Ended 31 March 2026
31.3.26 31.3.25
£ £
INCOMING RESOURCES
Voluntary Income
Scottish executive 24,000 24,000
BSOG grant 15,732 17,421
SPT 143,468 142,984
183,200 184,405
Activities from generating funds
Community transport generated 110,530 145,820
Investment income
Bank interest receivable 1,849 2,265
Other income
Gain on sale of tangible fixed assets 300 -
Total incoming resources 295,879 332,490
EXPENDITURE
Raising donations and legacies
Wages 169,987 185,360
Social security 8,304 7,911
Pensions 2,125 1,749
Rent & rates 24,098 23,885
Insurance 12,905 12,364
Telephone 2,875 2,599
Postage and stationery 353 831
Motor vehicle fuel costs 28,666 33,323
Repairs & maintainance 20,384 22,748
Subscriptions 3,387 2,360
Audit & accountancy fees 1,457 1,043
Training costs 275 -
Travelling & subsistence 498 302
Plant and machinery 233 275
Fixtures and fittings 757 892
Motor vehicles 9,826 13,101
Bank charges 345 211
286,475 308,954
Other
Computer cost 876 938
Support costs
Governance costs
Auditors' remuneration 2,300 2,300
Carried forward 2,300 2,300

This page does not form part of the statutory financial statements

Page 13

North Area Transport Association

Detailed Statement of Financial Activities for the Year Ended 31 March 2026

Detailed Statement of Financial Activities
for the Year Ended 31 March 2026
31.3.26 31.3.25
£ £
Governance costs
Brought forward 2,300 2,300
Auditors' remuneration for non audit work 5,757 4,955
Professional fees 4,226 3,694
12,283 10,949
Total resources expended 299,634 320,841
Net (expenditure)/income (3,755) 11,649

This page does not form part of the statutory financial statements

Page 14

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