REGISTERED CHARITY NUMBER: SC044983
Re
ort of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2025
for
Helmsdale Communi
Trans
ort SCIO
Mackay & Co
Chartered Accountants
Unit 8
Golspie Business Park
Golspie
Sutherland
KW10 6UB

Helmsdale Communit Trans
ort SCIO
Contents of the Financial Statements
for the Year Ended 31 March 2025
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
7 to 12
Detailed Statement of Financial Activities
13

Flelmsdale Communi
Trans
ort SCIO
Re
ort of the Trustees
for the Year Ended 31 March 2025
The trustees present their report with the financial statements of the charity for the year ended
31 March 2025. 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 alms
The organisation's purpose is to advance citizenship and community development and to
provide relief to the people resident in the Helmsdale Community, and their environs, who are in
need by reason of age, ill health, disability. financial hardship or other disadvantage. In particular,
but without prejudice to the geniality.
1.1 To provide and assist in the provision of not-for-profit community transport services serving the
needs of such people. and of other community groups and members.
1.2 To operate community transport services and to encourage partnerships between community
transport providers in the area of benefit to provide a shared resource of community transport;
1.3 To make available to the general public the benefits and outputs of this work.
1.4 To proactively and after consultations, bring the needs and wishes of the members and the
general public to the attention of the statutory authorities.
1.5 To provide for a community transport service in a rural setting, that meets the needs of the
community, its environs, and the needs of the general public.
The Charity's main aims for the year are to ensure that the above statements are achieved.
FINANCIAL REVIEW
Principal funding sources
All activities are conducted with the aim of generating income to meet the Statutory requirements
and Community needs of running a minibus company.
There are various fundraising events planned to enable us to meet the above criteria.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an
unincorporated charity.
Recruitment, appolntment, and induction of new trustees
The Charitable organisation is self-funding and the aim of recruiting new Trustees is to have as
broad a skill base as possible.This means that much of the day-to-day administration and
maintenance can be undertaken by a Trustee on a voluntary basis. Potential Trustees are briefed
on the Aims and Objectives of the SCIO.
New Trustees have an informal chat concerning the aims of the Organisation and their
responsibilities as a Trustee. Any further training. if required. is then arranged.
Page 1

Aelmsdale Communit Trans
ort SCIO
ort of the Trustees
for the Year Ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
The Helmsdale Community Transport was known as Helmsdale and District Community Bus
Association and cn the 25 March 2014 the Committee took the decision to become an incorporated
organisation with Charitable status. It became a Scottish Charitable Incorporated Organisation on
the 8 July 2014 and its goveming document is its Constitution.
The Trustees meet on a monthly basis, following a set agenda (a quorum is five Trustees). Urgent
itemslemergencies are dealt with by the Office Bearers and reported on at the next monthly
meeting.
All decisions are taken at the monthly Trustees meetings and any urgent itemslemergencies are
dealt with as and when they arise (a Quorum is five Trustees) and the full Board are advised as
soon as possible.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
SC044983
Prlncipal address
Community Centre
Dunrobin Street
Helmsdale
Sutherland
KW8 6JA
Trustees
Inde
endent Exarniner
Mackay & Co
Chartered Accountants
Unit 8
Golspie Business Park
Golspie
Sutherland
KW10 6UB
Page 2

Helmsdale Communi
Trans
ort SCIO
Re
ort of the Trustees
for the Year Ended 31 March 2025
Approved by order of the board of trustees on
behalf by-
and signed on its
Page 3

Inde
endent Examiner's Re
Helmsdale Communi
Trans
ort to the Trustees of
ort SCIO
I reF)Ort on the accounts for the year ended 31 March 2025 set out on pages five to twelve.
Respective responsibilities of trustees and examlner
The charity's trustees are responsible for the preparation of the accounts in accordance with the
temis of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts
(Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit
requirement of Regulalion 10(1){a) to (c) of the Accounts Regulations does not apply. It is my
responsibility to examine the accounts as required under Section 44{1 Xc) of the Act and to state
whether particular matters have come to my attention.
Basls of the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts
(Scotland) Regulations 2006. An examination includes a review ol 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 seeking explanations from
you as trustees Con￿rning 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 view given by the accounts.
Independent examiner's statement
In connection with my examination, no matter ha5 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 Acl and
Regulation 4 of the 2006 Accounts Regulations. and
to prepare accounts which accord with the accounting records and to comply with Regulation
8 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 understanding
of the accounts to be reached.
Mackay & Co
Chartered Accountsnts
Unit 8
Golspie Business Park
Golspie
Sutherland
KW10 6UB
2?
Page 4

Helmsdale Communi
Trans
ort SCIO
Statement of Financial Activities
for the Year Ended 31 March 2025
31.3.25
Total
funds
31.3.24
Total
funds
Unrestricted Restricted
fund
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2,790
9,500
12,290
2,500
Charitable activities
General
3,860
3,860
4,082
Investment income
172
172
47
Total
6,822
9.500
16,322
6,629
EXPENDITURE ON
Charitable activities
General
4,798
10.565
15,363
20,158
NET INCOMEI(EXPENDITURE)
2,024
{1,065)
959
(13,529)
RECONCILIATION OF FUNDS
Total funds brought forward
24,538
1,065
25,603
39,132
TOTAL FUNDS CARRIED FORWARD
26,562
26.562
25,603
The notes form part of these financial statements
Page 5

Helmsdale Communit Trans
ort SCIO
Balance Sheet
31 March 2025
31.3.25
Total
funds
31.3.24
Total
funds
Unrestricted Restricted
fund
funds
Notes
FIXED ASSETS
Tangible assets
228
CURRENT ASSETS
Debtors
Cash at bank and in hand
838
26.078
838
26,078
281
25.382
26.916
26,916
25,663
CREDITORS
Amounts falling due within one year
(354)
(354)
{288)
NET CURRENT ASSETS
26,562
26,562
25.375
TOTAL ASSETS LESS CURRENT
LIABILITIES
26.562
26,562
25,603
NET ASSETS
26,562
26,562
25,603
FUNDS
Unrestricted funds
Restricted fvnds
26,562
24.538
1,065
TOTAL FUNDS
26,562
25,603
The fin
nci
I statements were approved by the Board of Trustees and authorised for issue on
and were signed on its behalf by:
The notes form part of these financial statements
Page 6

Helmsdale Communit Trans
ort SCIO
Notes to the Financial Statements
for the Year Ended 31 March 2025
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, 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
Charities and Trustee Investment (Scotland) Act 2005. 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.
Motor vehicles
25 % on cost
Computer equipment - 250/0 on cost
Taxation
The charity is exempt from 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.
Page 7
continued...

Helmsdale Communit Trans
ort SCIO
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
INVESTMENT INCOME
31.3.25
31.3.24
Deposit account interest
172
47
INCOME FROM CHARITABLE ACTIVITIES
31.3.25
31.3.24
Activity
General
Bus hire
Bus Service Operator's
Grant
3,458
2,527
General
402
1,555
3,860
4,082
CHARITABLE ACTIVITIES COSTS
Direct
Costs
Support
costs
Totals
General
14.703
660
15.363
TRUSTEES. REMUNERATION AND BENEFITS
paid £11,162.16 (2025)- £1,471.58 (2024)
Trustees. expenses
There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year
ended 31 March 2024.
TANGIBLE FIXED ASSETS
Motor
vehides
Computer
equipment
Totals
COST
At 1 April 2024 and 31 March 2025
46,134
914
47,048
DEPRECIATION
At 1 April 2024
Charge for year
46,134
685
229
46,819
229
At 31 March 2025
46,134
914
47,048
NET BOOK VALUE
At 31 March 2025
At 31 March 2024
229
229
Page 8
continued..

Helmsdale Communit Trans
ort SCIO
Notes to the Financial Statements continued
for the Year Ended 31 March 2025
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25
31.3.24
Trade debtors
838
281
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25
31.3.24
Other creditors
354
288
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.3.25
At 1.4.24
Unrestricted funds
General fund
24,538
2.024
26,562
Restricted funds
SSE Community Funds
1,065
(1,065)
TOTAL FUNDS
25.603
959
26,562
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources
expended
in funds
Unrestricted funds
General fund
6,822
(4,798)
2,024
Restricted funds
SSE Community Funds
9,500
(10,565)
(1.065)
TOTAL FUNDS
16.322
(15,363)
959
Page g
continued.

Helmsdale Communit Trans
ort SCIO
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
MOVEMENT IN FUNDS- continued
Comparatives for movement in funds
Net
movement
in funds
At
31.3.24
At 1.4.23
Unrestricted funds
General fund
29,187
(4,649)
24,538
Restricted funds
SSE Beatrice Fund
SSE Community Funds
7,500
2,445
(7,500)
(1,380)
1,065
9,945
(8,880)
1,065
TOTAL FUNDS
39,132
(13,529)
25.603
Comparative net movement in funds. included in the above are as follows..
Incoming Resources Movement
resources
expended
in funds
Unrestricted funds
General fund
6,630
(11,279)
(4,649)
Restricted funds
SSE Beatrice Fund
SSE Community Funds
(7,500)
(1.379)
(7,500)
(1,380)
(1)
(8.879)
(8,880)
TOTAL FUNDS
6,629
(20,158)
(13,529)
Page 10
continued...

Helmsdale Communit Trans
ort SCIO
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
in funds
At
31.3.25
At 1.4.23
Unrestricted funds
General fund
29,187
{2,625)
26,562
Restricted funds
SSE Beatrice Fund
SSE Community Funds
7,500
2,445
(7,500)
(2,445)
9,945
(9,945)
TOTAL FUNDS
39,132
(12,570)
26,562
A current year 12 months and prior year 12 months combined net movement in funds.
included in the above are as follows:
Incoming Resources Movement
resources
expended
in funds
Unrestricted funds
General fund
13.452
(16,077)
(2,625)
Restricted funds
SSE Beatrice Fund
SSE Community Funds
(7,500)
(11,944)
(7,500)
(2,445)
9,499
9,499
(19,444)
(9,945)
TOTAL FUNDS
22,951
(35,521)
(12,570)
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
Page 11
continued...

Helmsdale Communit Trans
ort SCIO
Notes to the Financial Statements continued
for the Year Ended 31 March 2025
11. ASSETS
Assets
Cost Current Value 2025 Current Value 2024
Buses
Oil tank
69,198
1,922
596
662
Current value is reduced annually by 10 % to allow for depreciation in the value of the assets.
The buses are now included on the balance sheet so no values are listed here.
Page 12

Helmsdale Communit Trans
ort SCIO
Detailed Statement of Financial Activities
for the Year Ended 31 March 2025
31.3.25
31.3.24
INCOME AND ENDOWMENTS
Donations and legacies
Grants
12,290
2,500
Investment income
Deposit account interest
172
47
Charitable activities
Bus hire
Bus Service Operator's Grant
3,458
402
2.527
1,555
3,860
4,082
Total incoming resources
16,322
6,629
EXPENDITURE
Charitable activities
Wages
Insurance
Repairs
Postage and stationery
Sundries
Motor expenses
Depreciation - motor vehicles
Depreciation - computer equipment
10,875
1,248
31
1,151
1,883
559
207
110
3,742
11,534
228
511
1,810
228
14,703
19,414
Support costs
Governance costs
Accountancy
660
744
Totsl resources expended
15,363
20,158
Net incomel(expenditure)
959
(13,529)
This page does not form part of the statutory financial statements
Page 13