PERTH ACCESS CARS
Scottish Charity No.. SC038779
Annual Report & Financial Statements
For the year to
31 December 2024

Perth Access Cars
Annual Report & Statement of Account
Year lo 31 December 2024
Contents
Page
Trustees. Annual Report
Independent Examinerfs Report
Statement of Receipts and Payments
Statement of Balances
Notes to the Accounts

Perth Access Cars
Trustees, Annual Report
Year to 31 December 2024
The committee of Perth Access Cars, who are the charity's trustees. present their report together with
the financial ststements and the Independent Examinerfs report for the year ended 31 December
2024.
Reference & Administrative Inforniation
Charity Name:
Perth Access Cars
Charity Number:
SC038779
Principal Address:
Trustees:
Independent Examiner:
Bankers:
Royal Bank of Scotland
12 Dunkeld Road
Perth
PH1 5RB"

Perth Access Cars
Trustees, Annual Report
Year to 31 December 2024
Structure Governance & Mana
ement
Perth A¢￿sS Car5 is an unincorporated association governed by its constitution adopted in June
2007. The association is managed by a comrnittee of at least 5 people with new committee members
appointed by the management committee as required to replace resignations. Committee members
are nomally recruited from the pool of drivers. In appointing them the committee lake account of
Iheir knowledge of the sphere of work in which Access C2rs is involved and their ability to empathise
with those who use the service provided by the charity.
Ob"ectives & Activities
Perth Access Cars was established in the 1970$ to provide a bespoke flexible door-to4oor transport
service to further the wetfare of people with disabilities. We cover the Perth & Kinross area for people
who have difficulty getting around on their own or who are unable to use public transport. This can be
through ill health due to poor mobility or if they are confined to a wheelchair. Mosl of our service
users often do not have any other contact with other people so in fact we also provide social contact.
We also have regular runs for Care Homes and other organizations for social outings and events
otherwise these people would not be able to attend. We have many regular service users who rely
on our service as the only means to attend regular medical appointments (Oncology etc.}. Another
service we provide is to Perth Royal Infimiary various departments, especially Tayward (Occupational
Therapy) for home assessments on a regular basis. Cornhill Mcmillan is another organization we
provide a service for as all our vehicles are wheelchair accessible.
Achievements & Performance
Although we do not have many drivers now, we have seen a steady increase in our workload (since
Covidl. We are receiving more telephone enquiries regarding our work and hopefully we will increasé
our pool of drivers shortly. The referrals come from a variety of different locations, so we believe
there is a need for our service. All our drivers have Disciosure SGolland Certificates and believe in
going the extra mile with the aim of making sure the seprfice user has a pleasant safe trip to wherever
they require them to go. We have a good relationship with Perth Royal Infimiary Stroke Unit
regarding home assessments and il is always nice to see people recovering and returning to their
homes. We also collaborate with Social Workers and Care Homes. Comhill Mcmillall is anolher of
our regular ioumeys. During the year we dec7ded to produce a suryey io see how the service was
achieving its aims. The outcome was ver¥ favorable and we received very good feedback from our
serviGe users.

Perth Access Cars
Trustees, Annual Report
Year lo 31 December 2024
Financial Review
The day-to-day work of the charity is self-financing from the proceeds of the charges made for
joumeys. Any excess is trealed as a reserve and eventually used towards the purchase of a new
vehicle. Vehicles are never renewed until enough funds are available to buy them outright. The policy
is to renew a vehicle on a regular basis so that none of the vehicles are more than 5 years old (if
possible). Perth & Kinross Council provide a small grant to us which we are grateful for, and we find
they are the major user of the service. We are lucky to have a small base in Perth Royal Infimiary which
again we are very lucky to have.
With income of £29.561 and expenditure of £43.509, which induded the purchase of 2 new vehicles,
the charity recorded a deficit for the year of £13,948. The deficit was funded from reserves brought
forward from the previous year so that at the 31 De￿rnber 2024 the charity he5d total funds of
£8.711, all of which were unrestricted. These fvjnds are the free reserves of the charity which are
held to ensure there are sufficient funds to settle liabilib'es as they fall due, to fund the maintenance
and repair of existing vehicles and purchase new vehicles.
Donated Goods and SeNl¢es
The charity has been provided with a free Spa￿ in Perth Royal Infimiary. Perth & Kinross Council
cover the cost of Public Liability Insurance. and without this arrangement we would find it difficult to
continue.
All who are involved with Perth Access Cars give their time freely and gladly, which we are most
grateful for. Each day is different and brings different challenges. While some drivers are only
available on certain days, others are more flexible and may drive 4-5 days per week. In driving for
Perth Access Cars. drivers inevitably are dealing wilh disabled people and may have to provide aid
and assistance while collecting them from their homes. taking them to appointments and returning
them home safely. Where possible we try to use the same driver to undertake Ihe regular runs so the
service users and drivers get used to each other. In many cases a bond of trust develops between
drivers and service users. We find that some who use our service are lonely and often we are the
only social contact they have.
Our drivers continue to encounter many diffe￿nt situations on a day-to-day basis and are therefore
flexible in their approach to the need5 of the individual service users. Many have slaled that they
would not be able lo attend medical appointments without our service.
The time and support freely contributed by thè drivers underline how great an asset all drivers are to
charity. We make sure that all drivers have Scottish Disdosure Certfficates.
This report was anproved bil tbe cbgrifv trustees on . X
>Gnd signed on their behalf by:

Perth Access Cars
Independent Examinerfs Report
I report on the financial statements of the charity for the year ended 31 December 2024 which are set
out on pages 7 to 9.
Responsibtlities and basis of report
The charity's trustees are reswnsible for the preparation of the accounts in accordance with the
reqLJirements of the Charities and Trustee Investment (Scotland) Act 2005 (Ihe 2005 Act") and the
Charities Accounts (Scotland) Regulations 2006 (Ihe 2006 Regulations").
I have satisfied myself that the charity is not subject to audit under Regulation {10){1)(d) of the 2006
Regulations and is eligible for independent examination. I have therefore examined the charity's
accounts as required under section (44){11(c) of the 2005 Act and Regulalion 11 of the 2006
Regulations. In carrying out my examination I have followed the guidance issued to independent
examiners by the Office of the Scottish Charity Regulator (OSCR).
My role is to state whether any material matters haiie come to my attention giving me cause to
believe that:
the accounting records were not kept as required by section 44(1){a} of the 2005 Act and
Regulation 4 of the 2006 Regulations: or
the accounts do not accord with those records", or
the accounts do not comply with the accounting requirements of Regulation 9 of the 2006
Regulations. or
there is further infomiation needed for a proper understsnding of the accounts.
Independent examiner's statement
I have completed my examination and I have no cOn￿mS in respect of any of the areas listed above
and I have found no olher matters that require drawing to your attention.
Date: I"

Perth Access Cars
Statement of Recelpts & Payments
Year lo 31 December 2024
Unrestricted
Funds
Restricted
Funds
2024
Totsl
2023
Total
Receipts
Income from vehicles
Perth & Kinross Council
11.568
11.530
11,568
15.526
11,533
14,588
2,893
590
3.996
Scottish Govemmenl
Donations
Nalwest
Other
Bank interest
195
853
429
624
853
10
192
192
293
Total rècoipts
25,136
4,425
29,561
29.897
Payments
Vehicle expenses
Staff costs
Telephone
Drivers expenses
Sundry expenses
Staff & driver Christmas
Ly)nus
Governance
12.258
3.996
16,254
100
26.676
956
2CKJ
956
820
200
1,782
750
385
435
435
Other
20
Asset Purchase
24.791
429
25,220
43,509
8,245
38.078
Total payments
39,084
4,425
Surplusl{d•ficit)
113,9481
(13.9481
18.181)

Perth Access Cars
Statement of Balances
Al 31 December 2024
Unrestricted
Fund
Restricted
Funds
2024
Total
2023
Total
Opening bank & cash balances
Surplusl{deficfLI
Closing bank & cash balances
22.659
{13.9481
8,711
22,659
113,9481
8,711
30,840
18,1811
22.659
Assets
Vehicles
Pholoeopier
Laptop
Debtors
Unrestricted fijnd
41,493
250
20,341
250
443
443
299
440
Liabilities
There are no liabilities
Approved by the charity trustees on .
ncl signed on their behalf by..

Perth Access Cars
Notes to the Financial Statements
Year to 31 December 2024
Basis of Accounting
The accounts are prepared on a Receipts and Payments basis in accordan￿ with The
Charities and Trustee Investment {Scotland} Act 2005 and The Charities Accounts (Scotland)
Regulations 2006 as amended.
Income is ￿¢￿gnised and included in the accounts when it is received. Expenditure is
recognised and induded in the accounts when it is paid out.
The charity maintains following funds for accounting Pufposes:
1. Unrestricted funds - that consist of money that can be spent at the discretion of the
management committee in furtherance of the charity's objecls. Unrestricted funds set
aside by the trustees for a particular purpose are called designated funds. The
designated use of the funds can be changed at any time by the trustees.
2. Restricted funds - that may only be used for the specrfic purposes for which they were
donated or fundraised.
Trustee Remuneration and Expenses
No out-of-pocket expenses were paid lo Twstees
? trustee) was paid £9.200 for selling a car to the charity. No other trustees or
people received remuneration from the charity.
Restricted & Designated Funds
Opening
balance
Restricted Funds
Closlng
balance
In
ome
nditure
Transfers
Purchase of new vehides
Insurance
Fuel costs
Total
429
2.596
1.400
4.425
429
2,596
1.400
4,425
Desi
nated funds
For the purchase of new
vehides
6,144
7,100