Scottish Charity No. SC037245
Ardersier, Petty, Croy, Culloden Moor Transport SCIO Trustees Report and Financial Statements
Year ended 31[st] March 2021
Ardersier, Petty, Croy, Culloden Moor Transport SCIO
Contents of the Financial Statement for the year ended 31[st] March 2021
| Charity Information | Page 1 |
|---|---|
| Report of the Trustees | Page 2-4 |
| Report of the Independent Examiner | Page 5 |
| Receipts and Payments Account | Page 6 |
| Statement of Balances | Page 7 |
| Notes to the Financial Statements | Page 8 |
Ardersier, Petty, Croy, Culloden Moor Transport SCIO
Charity Information
Trustees
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Bankers
Bank of Scotland
73 High Street Nairn IV12 4BS
Independent Examiner
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Ardersier, Petty, Croy, Culloden Moor Transport SCIO
Report of the Trustees for the year ended 31[st] March 2021
The Trustees are pleased to present their report together with the Financial Statements for the year ended 31[st] March 2021
Status of Charity and Governing Document
Ardersier, Petty, Croy, Culloden Moor Transport Scottish Charitable Incorporated Organisation (SCIO) (APCCMTS) is a registered Scottish Charity (number SC037245), governed by its constitution. It was formerly a charitable company limited by guarantee (number SC322167) called Ardersier, Petty, Croy, Culloden Moor Transport Association Limited that was converted to a SCIO on 1[st] February 2016.
Aims and affiliation
The principal objective of the charity is to provide not-for-profit transport services to local community groups. Services are provided to a wide range of people including senior citizens, lunch groups, disabled groups, church groups, schools and youth groups.
Trustees and Office Bearers
Trustees of the charity, as disclosed on page 1, also form the Board of the charity. The Board is made up of not less than three members. The charity Trustees must elect a Chair, Treasurer and Secretary.
New Trustees can be appointed at any time by way of a resolution passed by majority vote at a Board Meeting. One third of the charity Trustees shall retire from office at each AGM by rotation, and can offer themselves for 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 induction programme will include an understanding of the statutory obligations of Trustees.
The charity has no employees but had co-ordination services provided by a charity providing similar services called Nairn Community Transport. With the Pandemic adversely affecting our income, we made the decision to withdraw from Nairn Community Transport as the cost (£2550 per annum) was unaffordable.
Achievements and performance
Operations
Hire income has decreased this year to £276, from £1618.20, because of the Lockdown. We were also unable to do any Fundraising events owing to said Lockdown.
The level of fuel prices has been closely monitored throughout the year and this will continue. However, fuel prices are rising, albeit slowly, but Trustees have decided that kilometre rates will be held at the current level, for the time being.
Volunteers
The Trustees are very grateful to all the volunteer drivers who were so willing to help this year. Volunteers are especially needed during normal working hours.
Driver Qualifications
This is the last year of training paid by Highland Council and supplied by Nairn Community Transport. We are now actively seeking new Driver Training Grants and also Driver Training in conjunction with Driver Hire, Inverness.
Financial Review
Principal sources of funding
The Trustees are grateful for the donations received, to Highland Council and Scottish Government for Grant Funding, and to the many user groups who hired our vehicle.
Results for the year
The financial statements for the year are set out in pages 6 to 8. The Receipts and Payments Account on Page 6 reflects a deficit and steps will be taken in the upcoming year to address this issue. We have had ten months in total of lockdown due to the Covid 19 pandemic and with the decrease in revenue from Hires and Grants, we therefore must try to reduce expenditure accordingly.
Reserves policy
The Board considers that there will be sufficient funds to meet the short term needs of the charity for about 30 months.
Future plans
Because of the global pandemic, the charity is entering a very uncertain period. We will endeavour to improve the service we offer to our core users and to keep our charges at an affordable level.
We will also apply for grants for ongoing operating costs.
Approved by the Board on 19[th] October 2022 and signed on its behalf by
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APPENDIX 3
’ Independent examiner s report on the accounts V2
| Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 |
|---|---|---|---|---|---|---|
| Charity name Ardersier, Petty, Croy & Culloden Moor Transport Association Company |
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| SC 037245 | ||||||
| Period start date | Period end date | |||||
| Day | Month | Year | Day | Month | Year | |
| 1 April |
April | 2020 | to | 31 | March | 2021 |
| 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) Regulations 2006 (as amended). 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. |
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| My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a 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 viewgiven bythe accounts. |
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| In the course of my examination, no matter has come to my attention 1. 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 have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper ounts to be reached. Date: 27/07/2022 ACCA |
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*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.
Document ID: e3ab9590-aa45-45e8-ad3c-2481b43661cb
APPENDIX 3
Disclosure section
Only complete if the examiner needs to highlight material problems.
Give here brief details of any items that the examiner wishes to disclose
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Document ID: e3ab9590-aa45-45e8-ad3c-2481b43661cb
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| APCCM 2020 - 2021 | APCCM 2020 - 2021 | ||||||
|---|---|---|---|---|---|---|---|
| Bank | |||||||
| Date | Income | Expenditure | Balance | ||||
| Cheque | Bacs | Cheque | Bacs | DD | |||
| 30/03/2020 | Balance b/f | 8363.81 | |||||
| 02/04/2020 | West End 10392 | 1203.32 | 7160.49 | ||||
| 02/04/2020 | West End 10392 RD | 1203.32 | 8363.81 | ||||
| 15/04/2020 | UK Fuels Ltd | 6 | 8357.21 | ||||
| 15/05/2020 | UK Fuels Ltd | 4.8 | 8353.01 | ||||
| 19/05/2020 | Highlander's Museum | 50 | 8403.01 | ||||
| 15/06/2020 | UK Fuels Ltd | 6 | 8397.01 | ||||
| 15/07/2020 | UK Fuels Ltd | 4.8 | 8392.21 | ||||
| 17/08/2020 | UK Fuels Ltd | 4.8 | 8387.41 | ||||
| 26/08/2020 | West End 10395 | 1203.32 | 7184.09 | ||||
| 02/09/2020 | Deposit 804812 | 100 | 7284.09 | ||||
| 04/09/2020 | JE Taxi + Adblue 10396 | 35 | 7249.09 | ||||
| 11/09/2020 | Ross Garage 10397 | 832.7 | 6416.39 | ||||
| 15/09/2020 | UK Fuels Ltd | 6 | 6410.39 | ||||
| 24/09/2020 | Fuel Genie | 59.39 | 6351 | ||||
| 25/09/2020 | Ross Garage 10398 | 320.48 | 6030.52 | ||||
| 15/10/2020 | UK Fuels Ltd | 4.8 | 6025.72 | ||||
| 30/10/2020 | Scot Govt | 118.08 | 6143.8 | ||||
| 16/11/2020 | UK Fuels Ltd | 4.8 | 6139 | ||||
| 04/12/2020 | Deposit 500210 | 25 | 6164 | ||||
| 11/12/2020 | JE 1st Aid Kit etc 10399 | 44.49 | 6119.51 | ||||
| 14/12/2020 | 500211 | 125 | 6244.51 | ||||
| 15/12/2020 | UK Fuels Ltd | 6 | 6238.51 | ||||
| 17/12/2020 | Fuel Genie | 78 | 6160.51 | ||||
| 18/12/2020 | 500212 | 44.5 | 6205.01 | ||||
| 22/12/2020 | Ross Garage 10400 | 72 | 6133.01 | ||||
| 23/12/2020 | Arnold Clark | 1000 | 7133.01 | ||||
| 15/01/2021 | UK Fuels Ltd | 4.8 | 7128.21 | ||||
| 02/02/2021 | DVLA | 220 | 6908.21 | ||||
| 04/02/2021 | ACH Meals | 31.5 | 6939.71 | ||||
| 15/02/2021 | UK Fuels Ltd | 6 | 6933.71 | ||||
| 11/03/2021 | ACH donation 10403 | 1000 | 5933.71 | ||||
| 12/03/2021 | PLI 10402 | 447.23 | 5486.48 | ||||
| 15/03/2021 | UK Fuels Ltd | 4.8 | 5481.68 | ||||
| 16/03/2021 | Van Ins 10401 | 1052.13 | 4429.55 | ||||
| 1497.82 | 1199.58 | 6210.67 | 0 | 420.99 |
| Income | Expenditure | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Date | Bus Trips | Donation | Grant | R/D Chq | Date | Cheque | |||
| 19/05/2020 | Highlander's Museum | 50 | 26/08/2020 | West end | 1203.32 | ||||
| 02/09/2020 | Donation(Masons) | 100 | 02/09/2020 | Ross Garage | 832.7 | ||||
| 30/10/2020 | Scot Gov | 118.08 | 17/09/2020 | Ross Garage | 320.48 | ||||
| 04/12/2020 | Pace Shoppers | 25 | 26/08/2020 | Taxi | 25 | ||||
| 14/12/2020 | Pace Shoppers | 125 | 13/08/2020 | Adblue Tesco | 10 | ||||
| 18/12/2020 | Pace Shoppers | 44.5 | Misc Fuel | 200.99 | |||||
| 23/12/2020 | Arnold Clark for ACH | 1000 | 11/09/2020 | Park's Garage | 14.56 | ||||
| 04/02/2021 | ACH for deliveringmea | 31.5 | 29/11/2020 | Amazon | 19.98 | ||||
| 06/12/2020 | Amazon | 9.95 | |||||||
| 17/12/2020 | Ross Garage | 72 | |||||||
| 06/02/2021 | Gallagher PLI | 447.23 | |||||||
| 07/02/2021 | Nairn Ins Services | 1052.13 | |||||||
| 02/02/2021 | DVLA Road Tax | 220 | |||||||
| 11/03/2021 | ACH from Arnold Clark | 1000 | |||||||
| 276 | 1100 | 118.08 | 5428.34 |
| APCCM CommunityTransport | APCCM CommunityTransport | |||||
|---|---|---|---|---|---|---|
| 2020 - 2021 | 2019 - 2020 | 2020 - 2021 | 2019 - 2020 | |||
| Income | Expenditure | |||||
| Private Hires | 276 | 1618.2 | Fuel | 200.99 | 1684.05 | |
| Grants | 118.08 | 2220.52 | Insurance | 1499.36 | 1781.7 | |
| Donations | 1100 | 380 | Maintenance | 2482.99 | 574.2 | |
| Other | 2478.84 | Road Tax | 220 | 440 | ||
| Fundraising | 457 | Fundraising | 0 | 30 | ||
| Co-ordination | 0 | 2550 | ||||
| Donation to ACH | 1000 | |||||
| Taxi | 25 | |||||
| Professional Fees | 0 | 780 | ||||
| Totals | 1494.08 | 7154.56 | 5428.34 | 7839.95 | ||
| Balance 1/4/20 | 8363.81 | |||||
| Add Income | 1494.08 | |||||
| Total | 9857.89 | |||||
| Less Expenditure | 5428.34 | |||||
| Actual Balance | 4429.55 | |||||
| Balance 31/3/21 | 4429.55 |
| Expenditure Details | Expenditure Details | |||||||
|---|---|---|---|---|---|---|---|---|
| Date | Detail | Chq | Fuel | Insurance | Road Tax | Maintenance | Other Expe | Total Exp |
| 26/08/2020 | West End Garage Final Chq | 395 | 1203.32 | |||||
| 15/04/2020 | UK Fuels | 6 | ||||||
| 15/05/2020 | UK Fuels | 4.8 | ||||||
| 15/06/2020 | UK Fuels | 6 | ||||||
| 15/07/2020 | UK Fuels | 4.8 | ||||||
| 17/08/2020 | UK Fuels | 4.8 | ||||||
| 04/09/2020 | J.E. Taxi & AdBlue | 396 | 10 | 25 | ||||
| 11/09/2020 | Ross's Garage | 397 | 832.7 | |||||
| 15/09/2020 | UK Fuels | 6 | ||||||
| 24/09/2020 | Fuel Genie | 59.39 | ||||||
| 25/09/2020 | Ross's Garage | 398 | 320.48 | |||||
| 15/10/2020 | UK Fuels | 4.8 | ||||||
| 16/11/2020 | UK Fuels | 4.8 | ||||||
| 11/12/2020 | J.E. First Aid Kit etc | 399 | 44.49 | |||||
| 15/12/2020 | UK Fuels | 6 | ||||||
| 17/12/2020 | Fuel Genie | 78 | ||||||
| 22/12/2020 | Ross's Garage | 72 | ||||||
| 15/01/2021 | UK Fuels | 4.8 | ||||||
| 02/02/2021 | DVLA for Road Tax | 220 | ||||||
| 15/02/2021 | UK Fuels | 6 | ||||||
| 11/03/2021 | Arnold Clark's Donation to A | C 403 |
1000 | |||||
| 12/03/2021 | PLI | 402 | 447.23 | |||||
| 15/03/2021 | UK Fuels | 4.8 | ||||||
| 16/03/2021 | Nairn Insurance Services | 401 | 1052.13 | |||||
| 200.99 | 1499.36 | 220 | 2482.99 | 1025 | 5428.34 |