PERTH ACCESS CARS Scottish Charity No.. SC038779 Annual Report & Financial Statements For the year to 31 December 2025 Chris Smith Bsc (Hons) FCIE Independent Examiner and Charity Advisor Glascairn Cottage, Aytounhill, Cupar. Frfe KY14 6JH Tel.. 07791260850 Email: chTiS@glascaim.org.uk Perth Access Cars Annual Report & ststement of Account Year lo 31 December 2025 Contents Page Trustees. Annual Report Independent Examinerfs Report Statement of Receipts and Payments Statement of Balanc£s Notes to the Accounts 10 Perth Access Cars Trustees. Annual Report Year to 31 December 2025 The committee of Perth Access Cars. who are the charity's trustees. present iheir report together with the financial statements and the IrKlependent Examinerfs report for the year ended 31 December 2025. Reference & Administrative Infomiation Charity Name: Perth Ac￿sS Cars Charity Number: SC038779 Prlnclpal Address: Clo RcK)m 2 Perth Royal Infimiary Taymount Terrace Perth Trustees: David Hosie - Chairperson Lynda Newton - Secretary Annette Munn- Treasurer Robert Fawcett- Maintenance lan Littfe - IT Bill Munn lain Smith Margaret Steel Robin Tait Independent Examiner: Chris Smith Bsc (Hons) FCIE Bankers: Royal Bank of Scotland 12 Dunkeld Road Perth PH15R Perth Access Cars Trustees, Annual Report Year lo 31 December 2025 Structure Governance & Mana Perth Ac￿sS Cars is an unincorporated association govemed 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 normally recruited from the pool of drivers. In appointing them the committee take account of their knowledge of the sphere of work in which Access Cars is involved and their ability to empathise Wtth those who use the service provided by the charity. ement Ob-ectives & Activities Perth Access Cars was established in the 1970s to provide a bespoke fiexible door-to-door transport service to further the welfare of peopte with disabilittes. 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. Most of our service users often do not have any other contsct 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 nol be able to attend. We have many regular service users who rely on our service as the only means to attend regular medical apFN)intments {Oncology etc.). Another service we provide is to Perth Royal Infinnary various departments, especially Tayward (Occupational Therapy) for home assessments on a regular basis. Comhill Mcmillan is another organizalion we provide a service for as all our vehicles are vlheelchair accessible. Achievements & Perfonnance Another year has passed so quickly. Again, our volunteers have worked so hard and gone that extra mile to se￿e the people of Perth & Kinross. We have lost a couple of our drivers unfortunately, bul we are always trying to increase our volunteer numbers. Although we are always trying to increase our vehicles we have managed, in 2024, to ￿place two vehicles with more newer models. These are purchased outright so donations are vital and we are most grateful for them. In 2024, we completed 51)4 journeys. 356 of which were for medical appointments. In 2025, this rose slightly to 520 joumeys, including 380 medidal"appointments. These figures show F40w essential our service is. as many service users cannot use public transport or do not qualify for patient transport. Many have told us that we are often among the few people they see from week to week and that, withoul us, they would struggle to attend their medical appointments. Perth Access Cars Trustees, Annual Report Year lo 31 December 2025 2024 17.377 504 356 2025 21,2 520 380 Kilometres Journe Medical Social Care Homes This year we will do our best to conduct this service for the people of Perth & Kinross. Financial Review The day-to-day work of the charity is self-financing from the proceeds of the charges made for journeys. Any excess is trealed as a reserve and eventually used towards the purchase of a new vehicle. Vehicles are never renewed until enough fvnds are available lo buy Ihem outright. The policy is to renew a vehicle on a regular basis so that none of the vehides 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 smaH base in Perth Royal Infim8ry which again we are very lucky to have. With income of £24,617 and expenditure of £10,389 the charity recorded a surplus for Ihe year of £14,228. The surplus was added to reserves brought fomard from the previous year so thal at the 31 December 2025 the charity held total funds of £22,939. The total funds consisted of £482 restricted funds and £1,327 designated funds both for the purchase of a new vehicle, and general funds of £21.130. The general funds are the free reserves of the charity which are held to ensure there are sufficient funds to settle liabilities as they fall due, to fund the maintenance and repair of existing vehicles and purchase new vehicles. Donated Goods and Services The charity has been provided with a free space in Perth Royal Infimary. 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 differenl and brjngs dvfferent 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 with disabled people and may have to provide amj and assistance while collecting them from their homes. taking them to appointments and retuming them home safely. Where possible we try to use the same driver to undertake the regular runs so the seNice users and drivers get used to each other. In many cases a bond of trust develops be￿een drivers and service users. We find that some who use our service are lonely and often we are the only social contact they have. Perth Access Cars Trustees, Annual Report Year lo 31 December 2025 Our drivers continue to encounter many different situations on a day-to-day basis and are therefore flexible in their approach to the needs of the individual service users. Many have stated that they would not be able to attend medical appM)intments without our service. The time and support freely contributed by the drivers underline how g￿al an asset all drivers are to charity. We make sure that all drivers have Scottish Disclosure Certificales. This report was approved by the charity trustees on .. .and signed on their behalf by: Annette Munn - Treasurer Perth Access Cars Independent Examinerfs Report I report on the financial statements of the charity for the year ended 31 December 2025 which are set out on pages 8 to 10. Responsibilitles and basis of report The charity's trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 (llhe 2005 Act.) and the Charities Accounts (Scotland) Regulations 2006 (-the 2006 Regulations.). I have satisfied myself that the charity is not subject to audit under Regulation (10)11)(d) of the 2006 Regtjlations and is eligible for independent examinalion. I have therefore examined the charity's accounts as required under section1441(1)(c) of the 2005 Act and Regulalion 11 of the 2006 Regulalions. In carying out my examination I have followed the guidance issued to independent examiners by the offi￿ of the Scottish Charity Regulator (OSCR). My role is to state whether any material matters have come to my attention giving me cause to believe that.. the accounting records were not kept as required by section 44{11(al 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 compty with the accounting requirements of Regulation 9 of the 2006 Regulations., or there is further infomiation needed for a proper understanding of the accounts. Independent examinerfs statement I have completed my examinalion and I have no COn￿mS in respect of any of the areas listed above and I have found no other matters that require drawing to your attention. Chris Smilh Bsc (Hons) FCIE Glascaim Cottage Aytounhill Cupar KY14 6JH Date: Lb Perth Access Cars Statement of Receipts & Payments Year to 31 December 2025 Unreslrlcted Funds Restricted Funds 2025 Total 2024 Total Receipts Income fTOrn vehtcles Perth & Kinross Council Trdnsport Scouand Scotts'sh Governrnent OonalKJns Natwest Other Sale of assets Bank interest 13,042 9,586 1.192 13.042 11,568 15,526 1.192 40 482 522 624 853 10 140 140 135 192 Total receipts 24,135 482 24.617 29,561 Payments Vehicle expenses Staff costs Tglephone Drivers, ex￿nS¥S Sundry expenses Driver bonus 7.507 7,507 16.254 100 956 914 914 200 1.033 1,033 500 Goveman 435 435 435 25,220 43,509 Asset Purchase Total payments 10,389 10.389 Surplu$lldellclt} 13,746 482 14,228 113,948) Perth Access Cars Statement of Balances Al 31 December 2025 Unrestricted Funds Re¥tricted Funds 2025 Total 2024 Total Opening bank & cash bajanos Surpluslldeficit) Closing bank & cash balances 8.711 13.746 22,457 8,711 14,228 22,939 22.659 113.9481 8,711 482 Assels Vehicles Pholoeopi8r Laptop Debtors Unrestrtcted fund 33.194 250 41,493 250 443 440 443 385 Llabllltles There are no liabilities Approved by the charity trustees on . 16Js .and signed on their behalf by- Annette Munn - Treasurer Perth Access Cars Notes to the Financial Statements Year to 31 December 2025 Basis of Accounting The accounts are p￿Pared on a Receipts and Payments basis in accordance with The Charities and Trustee Investment (Scotland) Act 2005 and The Charities Accounts Iscouand) Regulations 2006 as amended. Income is recognised and included in the accounts when it is received. Expenditure is recognised and induded in the accounts ￿en it is paid out. The charity maintains following funds for accounting purposes: 1. Unrestricted funds - thal consist of money Ihat can be spent al the discretion of the management committee in furtherance of the charity's objects. Unrestricted funds set aside by the trustees for a particular purpose are called designated funds. The designated use of the funds can be thanged at any time by the trustees. 2. Restricted funds - that may only be used for the specifjc purposes for which they were donated or fundraised. Trustee Remuneration and Expenses No out-of-pocket expenses were paid to Trustees No trustees or connected people received remuneration from the charity. Restricted & Designated Funds Restrl¢ted Funds Restrlcted to.. Openlng balance Incomg ndilure Closing balance Translers Purchase of 8 new vehicle 482 Deslgnated funds Deslgnaled for.. Purchase of a new vehicle 1.327 1,327 io