NAIRN COMMUNITYTRANSPORT SCIO
TAUSTEES ANNUAL REPORT AND ACCOUNTS
FOR THE YÉAR ENDED 31 MARCH 2016
Nalm Transport scio
er15rervdSGoN15h GharttyND. SC036050
An￿￿￿Report 2025. 2026

NAIRN COMMUNITYTRANSPORTSCIO
TRUSTEESANNUAL REPORT AND ACCOUNT5
FOR THE YEAR ENDED 31 MARCH 2026
CONTENTS
Page
Ito4
Trustees Report
Recetpts and Paymenis Account
StitemeTrt of Balantes
7t09
Notes to the Account5
io
Independent Examlnerfs Report
Commumfy TrattspDrtscio
Re￿$￿￿￿￿$￿#15￿Ch8ntyN0. SC036650
knnuJlRep0rf2025-29

NAIRN COMMUNITYTRANSPORT SCIO
TRUSTEES ANNUAL REPORT
FOR THE YEAR ENDED 31 MARCH 2026
The Trustee5 are pleased to present thelr report together wlth the flnancial statements Of the Charity for
the year ended 31 March 2026.
Reference and Adm5nlstratlve Deta515
Nalrn CommunltyTransport SCIO
ottl$h Charlty No. 5C036650
Prlnclpal and Aeglstered Offi¢e
Nairn Community & Arts Centre
King Stieet
Nalrn
IV12 4BQ
Trustee$ and Olll¢e Bearers
Robert Ferenth
Ichalrmanl
Michael J Mitchell
ISe¢retaryl
Alastair G M Forsyth ITreasurerl
Peter D Saggers
Bankers
6&nk of Scotland Inverness Clty
2- 6 Ea5tgate
Inverness
IV2 3NA
Independent Examlner
fjrant Feasey- Ceng
Oakhyrst
Nairn
IV12 SLE
Status of Charlly and Governing Document
Nalrn Community Transport SCIO, (Ncfsi 15 a reglstered Scottish charlty INumber SC0366501, governed
by Its constitution. It was formerly a charitable Company limited by 8uarantee INurnber SC2816361 thal
was converted to a SCIO on 20J3nuary 2016.
TranspDrt scio
R8gtslv￿d$tQN5h th8rtyNo. SCQ3fj&50
￿n￿￿Report￿&s. 2026

NAIRN COMMUNITY TRANSPORT SCIO
TRUSTEE5 ANNUAL REPORT
FOR THE YEAR ENDED 31 MARCH 1026 Icontlnuedl
Trustees and Offlce Beaiers
The Trustees of the charity, as dSsclosed on pa8e l. also form the Board of the charity. The Board Is made
up of not less than three members. TheTrustees must elect a Chair. Treasurer and a Secretary. Responslblllty
for the charity'5 day-to-day management is delegated via a 5erwce Level Agreementto the manager of
Nairn Comrnunity & Arts Centre.
NewTrustees can be appointed at aTrytlrne by way of a resolutlon passed by majo￿t¥vOte at a Board
meeting. One third of the charity Trustee5 shall retire from office at each Annual General Meetlng by
rotation and can offer themselves lor re-election. They should be made conversant with the values
and aims of the charity and be conversant with the day to day running of the charity. Their inductlon
programme needs to be reviewed and. at 3 mlnlmum. should Indude an understanding of the statutory
obllgatlon of Trustees.
OtherTru5tee5 5ervin8 Ourlng Period
None
Alms and Afflllatlon
The principal objective of the charity is to provide not-for-profit transport service5 to local cornmunitv
8roups. Servlces are provided to a wide range of people including Senior citizen5 and lunch clubs, care
homes, dlsabled groups, churches and church groups, schools, youth groups and youth sports teams.
Achievement5 znd Perlomiance
Business O
r(Ttions
In the past year NCTS ha5 experienced a 51ight uptUTn in u5aEe. Wlth over 70 varied organlsations be5ng
afflli3ted management are still confident that spare capaclty tan be utlllsed thou8h a more Intenslve
marketing strategy emphasising the servtce provided by Ncrs.
Overthe past year NCT5 has maintained its flEEt of 3 buses. This fleet is deemed adequate for the service
provided by NCTS.
Vehicles
The West End Gara8e. Nairn continues to offer a good service to NCTS which enables the buses to keep
runnlng 2nd who m3ke every effort to Ilmit off-road time. Each bu5 is deep cleaned every month to
ensure customer satisfaction and additional cleaning is performed if required.
We currently have no malortechnlcal or other Issues with any of OL¥r 3 buses. Our new bus has
proved to be a valuable asset wlth not only reduced ongoing maintenance cost but also provides a more
rnodern and comfortable vehlcle for hlreto our assoclatlon members.
Sto
ond Volunteers
The Trustees are grateful to all the volunteer drivers who give up theirtirne to drive for usef5 unable
to supply drivers. This service is Sreatly appreciated by these user8roups. To irnprove relationship wilh
volunteer drlvers the Board has a designated member responsible for this rolè.
NCTS are 8rateful for the contlnued support of Nairn Community & Arts Centre staff for their fulfilmeTht
of the Service Level Agreetnent requirements.
Navn C(unfflynrty TTonwrt SCIO
Re￿$t£￿￿S￿￿[5￿G￿￿lP1N No. SC03S65Q
AnnuolRoport2025. 2026

NAIRN COMMUNITYTRANSPORT SCIO
TRUSTEESANNUAL REPORT
FOR THE YEAR ENDED 31 MARCH 2026 Icontlnuedl
Drlver
uuli
Icotions
Nalrn Communlty Transport SCIO Is responsible for ensurlng the competency of all volunteer drivers
wlth respect to driving abllity. vehicle and safety awareness and where appllcable. passenger accessabilitv.
To achieve this NCT5 work closelywith Nairn Community and Arts Centre who offer both MtDAS and
driver COFnpetency certification covrses.
Flnanclal Revlew
Princi
Isources 0
Fundin
Although experiencing an upturn in bus hiTe NCTS overall usage ￿S currently being addressed through an
increased marketing strategy. The main sources of income are the hire charges paid by user8roups. and
the grant fundin8 from Hlshland Councll for the provlslon of agreed and deslsnated servlces. Ncrs
rectsgnlses thar there Is spare capacSty withln the fleet and Is W￿king wlrh the 5etvlce Level Provider
to addre55 thi5 155ue. The maln expendlture5 are the running c05t5.' rnaintenance, 5ervlcin& In5urHnce and
inspection of the vehicle5 together with the overhead5 for administration and support. Due ta the ever
increasing costs of administration, particularly insurance provider requirements, and the consequeati31
increase of Nairn Community & Arts Centre staff time, the administration support fee has been maintained
at £25.0￿ forthe current and subsequent finanical years. The Trustees are 8rateful forthe
support of Highland Council and others for donations received and the many user8roups who hired
our vehlcles.
Ncfs maintained the hire rate overthe past year de5Plte escalating insurance, fuel and other cost5.
It is proposed to keep the basic hire Yate at £1 per kilometer with enhananced ratesfor longer hires.
This strategy. along Wlth increased rnarketing will hopefully encourage more use of our vehicles
8y keeping our rates a5 competitive as possible we hope to provide as much benefit as possible
to our users.
The Trustees are acutely aware of the need to malntaln Income and to minlmise costs In orderto
continue to provSde the same levels ol servSce.
N&m CoMm￿￿Y Tran5POrtsuo
Rwslarnd5colli5hch8rityNo. SCO￿650
AnThMIRBJ)Wf2025.207fj

NAIRN COMMUNITYTRANSPORTSCIO
TRUSTEES ANNUAL REPORT
FOR THE YEAR ENDED 31 MARCH 2026 Icontlnuedl
Results
r the Year
The financial statements for the year are set out on page$ 5 to 9. The Recelpts and Payments Account
page 5 reflects 3 deficit for the year of £11.71012025- EII.8201. Thls, whÈn deducted from the funds
brought forward of £37.613. gives rise to a total of un¥estrScted general fund5 cèrrled forward of £25.903.
Included in unrestricted funds is a designated fund of £1S,00012025- £15,000) lor the purchse of future buses.
Reserves
The Board conslders that there Is 5uffSclent level of funding available In order to meet the short term
needs ol the charity. General fund5 have been kept in the form of bank deposits and represents
over l year of operating costs.
Regular costing reviews will result In approprlate and justlflable prl¢lng. Thls wlll help malntaln NCTS
for the longer term.
Slgnlfl¢ant Events Durlng The Year
There We￿ no si8Trilicanr events over the year.
The new bu5 purchased IM 2024-2025 has been a signiticant enhancement to the fleet.
Future Plans
NCTS have Investlgated the purchase of an electrlc powered bu5 to rnake use of the charging facilltle5
recently built at Nairn Community & Arts Centre whlch would contrlbute to the green expectations
of futu￿ generatlons. At thSsluniture howeverthe requirements of Ncfs cannot be fully met by the
purthase of an ele¢trf¢ PDwered vehicle. Thi5 Sltuation will be revsewed on a regular basls.
Approved bythe Trustees and signed on thelr behalf on 15 June 2026
Treasurer
Alastalr G M Forsyth
R6gtsrefedSetsAtsh chRnYyNo S¢03fj6fj0
AnnvB1ReP￿ 2025.2028

NAIRN COMMUNITYTRANSPORTSCIO
RECEIPTS ANO PAYMENTSACCOUNT
FOR THE YÉAR ÉNDED 31 MARCH 2026
Unrestrlcted
Funds
Deslgnated
Funds
2026
Total
2025
Total
Note
Recelpt5
Donations
Grants
Gross Tradlng Recelpts
Insurance 5ettlement- VEhltle Sale
35
5,984
29,617
800
35
5,984
29,617
800
57
49,913
19,329
5,000
Total Aecelpt5
36,436
36,436
74,299
Payments
Gross Trading Payments
Governance Costs
()
48.146
48,146
86,119
Total Payment$
48,146
48,146
86,119
Net Payments for Year
111.7101
111.7101
111,8201
Transferstol Ifroml Funds
Defi¢lt for Yoar
111,7101
111,7101
111,8201
N&im COMMI￿￿Y fmnsportscio
R¢￿S¢ere￿$¢Oll1Sb ch&rftyNo. ￿08￿850
AnnvBIRgwt 2025.2026

NAIAN COMMUNITYTRANSPORTSCIO
STATEMENT OF BALANCES
FOR THE YÉAR ENDED 31 MARCH 2026
Unrestricted
Fund5
Deslgnated
Funds
2026
Total
Z025
Total
Note
Cash Funds
Cash and Bank Balances at l Aprll 2025
Surplus / (Deficit) Shown on Receipts
and Payments Account
22,613
15,O¢J)
37,613
49.433
111,7101
111.7101
111,8201
Cash and 8ank Balances at 31 March 2026
10,903
15,000
25.903
37.613
Reserves
Unrestricted Funds
li
10,903
15,000
2S.903
37,613
Statement of Assets at 31 March 2026
2026
2Q25
The Ch3rSty currently owns 3 motor vehlcles used to deliver the servlces.
The vehicles were valued by GM Mlnlbus Co. Newton Abbot in 2026
anl in 2025 by reference to Parkers Used Van Guide.
WP17
WA66
MF74
11,400
13,500
44,970
8,700
8.702
41.652
69,870
59,054
Debtor5 due
1.699
7,418
1,699
7,418
Statement of Liabllities at 31 March 2026
Involces due for payrnenl
1,257
285
Approved by the Trustees and signed on their behalf on 15 June 2026
Treasurer
Alastair G M Forsyth
Nalm Crnnlty Transport scio
Rw5tV￿¢*tsCOIftsh th8rityNo. SC036050

NAIRN COMMUNITYTRANSPORT SCIO
NOTES TOTHE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2026
ount
Atcountin Conventiojn
The financial 5taternent5 have been prepared under th@ hlstorlcal cosi convention, and In
accordance with the Char5tles Accounts (Scotlandl Regulatlons 2006 las arnendedl.
Busis o
Finufrpciulstot
The financial statemÈnts have been prepared on a receipts and payments basls for thSs year.
xotl
The charlty Is exempt from tsx on its charitable actiwties.
Recei
ts and Po
ment5 Account
For the purpose of the Recelpis and Payments Account as shown on page 6. funds are
defined as follows:
Unrestrlcted funds
Unrestricted funds are avallable for use at the discretion of the Trustees In furtherance
ol the 8eneral objective5 of the charity.
Desi
nated funds
DesiBnated funds have been set aslde out of unrestricted funds by the Trustees for
partlcular pursx)ses.
Donatl
UDrestrl¢¢ed
De$l8nated
Funds
2026
Total
2025
Total
Communlty Donations
3S
35
57
Income received from donatlons In the previous yearwas unrestricted.
Grants
Llnrestrlcted
Funds
De$lgnated
Funds
2026
Total
2025
Total
SGIUK Govt. Community Regeneratton Fund
Highland Council
44.500
5,413
49,913
5.984
5,954
5.984
5.984
Community Regeneration Funding Is an urnbrella term to cover multiple community-led fundlng
pro8rammes. administered bythe Highland Council. The funding source for the full grant award Is
fronR the UK Shared ProsperSty Fund.
Income recelved frorn grants in the Pfevious year was unrestricted.
NehnComm￿ty Trnnswl SCIO
Reptslerndscohlsh ch8rRyNo. SCQ366SO
AnnyJIRw12025. 2036

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MAIICH 2026 Icontlnuedl
Grom Tradln
Re￿1
Unrestrlrted
nds
Deslgnated
2026
Total
2025
Total
Bus Hlres
29.617
29.617
19.329
Income received from gross trading receipts In the prevlous yearwas unrestrlcred.
In$ur¥n¢e Seltlement-Vehl¢le Sale
Unre5trlcted
Fund5
Desl8nated
Funds
2026
Total
2025
Total
DX13 BKL Bus Sold
WP17 VEW Roof Damage
5,000
800
800
800
80D
s,000
Income received from vehicle sale in the previous year was unrestrl¢teé.
ross Tradln
Unrestricted
Funds
Designated
Funds
2026
Tota5
2025
Total
New Bus Purchase
Fuel
Repairs and Maintenance
Insurance
Road T3X
MOT
Llft Inspectlon
Training
Cleanin8
Support Costs 2025126
Volunteer Driver Expenses
Administration
Sundry Expenses
64,390
3.967
4.059
10.972
3.582
7,117
9,036
876
3,582
7,117
9,036
876
540
640
300
25.OOQ
374
556
125
48,146
540
640
300
25,￿0
374
556
125
48,146
425
178
591
113
86,119
Expenditure on gross trading paymenis in previous yearwa5 un¥estricted.
Governart¢e Costs
VThrestrlcted
Funds
Deslgnated
Funds
2026
Total
2025
Total
Independent Examlnatlon Fee
Expenditure on governance costs in the previous year was unrestrlrted.
Nalm Trwnsport scio
Rysl¢red&oW rh&rityNo. S¢036050
AftnuolRep0112025. 2026

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2026 Icontlnuedl
Truslee5 Remuneration and Ex
No remuneration directly or indirectly out of the funds of the chariiy was paid or repayable
for rhe perlod to any Trustee or to any person or persons known to be connected wlth any
of them.
en5es
No reirnbur5ement of expense5 has been rnade or 15 due to be rnade to anyof the trustees
in respect of the perlod.
taff Costs and Numbe
Yhe Chèrity has no employees12025- nill but pays a fee to Nairn Cotnmvnity & Arts Centre
for th@ provlslon of support serv(ces.
io.
Donated ser￿ces
The charlty use5 volunteer driver5 to prowde the service that theyoffer. The Trustees have
not quantified the value of this donated service.
ii.
rv
Unre$trl¢ted
Fund5
Oeslgnated
Funds
Total
Fund5 at l Aprll 2025
Re£eipt5
Payments
Transfer5
Funds at 31 March 2026
22,613
36.436
148.1461
15,00)
37.613
36.436
148,1461
10,903
Is,000
25,903
Unresrilcted funds are 8vallable for use at the disuetion of the Trustees in furtherance
of the general objective5 of the charity. De5ign3ted funds have been set aside out of
unrestricted fund5 by the Trustees to allowihe purthase of luture buses for the continued
running of NCTS Services.
N&￿￿eL￿unIIY TTanSPOrtSelQ
Rw5te￿dSCth1lSh¢h&￿YN0. S¢O36650
knn¥8lRcport2025. 2036

NAIRN COMMUNITYTRANSPORT SCIO
INDEPENDENT EXAMINER'S REPORTTOTHE TRUSTEES
I report on the accounts of the charlty for the yearended 31 March 2026 whlch are set oul 0
page5 5 to g.
Respe¢tlve ResponsibJlltSes of Trustees and Examlner
The charity'5 tru5tee5 are responsible for the preparation of the iccounts in accordance with the
terms ol the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities Accounis
Iscoilandl Regulations 2006 las amended). The charlty trustee5 consider that the audit requirement
of Reeulation 10111 Idl of the 2006 Accounts Reeulations does not apply. It is my rÈsponsibslty to
examine the accounts as required under section 4411) Icl of the Act and to state whether p3rticular
matters have come to my aftentlon.
Basls of Independent Emamlner's Statement
My examination is carried out in accordance with Regulation IJ of the 2006 Accovnts Regulatlons.
An examination indudes a review of the 3CCOUllting rÈtords kept by the charity and
a compar150n of the accounts presented wlth those records. It a150 includes conslderatlon of any
unusual items or dlsclosures in the accounts, and seeks explan3tions from the tIU5tees 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 opirslon on the vlew g*ven bv
the accounts.
Independent Examlnels Staternent
In the course of my examination. no matter has come to my attention
l. which 8ives me reasonable cause to belleve that in any material respect the reoulrements..
lal to keep accounting records Sn accDrdance wth Section 44111 lal of the 2005 Act and
Regulation 4 of the 2006 Accounls Regulations. and
Ibl to prepare accounts whi£h accord with the accounting records and comply with Regulation
9 of the 2006 Account5 Regulation5
have not been met. or
2. to which. in my opinion. attentlon should be drawn in order to enable 3 proper understandSng
of the accounts to be reached.
(.) s
igned
Date:
z6171z
Grant Feasey
Chartered Englneor
08khyrst
NAIRN
IV12 SLE
-io-
Nalm COmm￿ty Transp￿SC
Rwtered8rolllshclwrtyNo. SC030650
nntJBJReptrrt 2025-2026