## APPENDIX 1 ______|__Periodstartdate| ——_——Periodenddate | OSCE | Day | Month | Year | | Day | Month | Year __| ee Office of the Scottish Charity Regulator Charity name SS Pstcode VSD SRZ Names of the charity trustees on date of approval of Trustees’ Annual Report Trustee name Office (if any) oat aea minimum of3 Trustees. We are currently| ||operating with 6 and this is the numberwe try and maintain. Trustees are| ||sought atthe AGM, viaword ofmouth or via volunteer requestswe raise| ||with TsiMoray. As per our Constitution, all Trustees stand down ateach| ||AGM and then iftheywish are revoted for by the Membership.| |Objectives and activities|| |Charitable purposes|Beeline Community Transport& Wellbeing Hub’s purposes are:| ||1.
Advancement of citizenship and communities’ development.| ||2.
Advancement ofcommunities’ participation in sport.| ||3.
Advancement of access to recreational facilities.| ||4.
Advancement ofeducation and health and wellbeing within| ||the community.| ||5.
Prevention, relief ofpoverty.| ||6.
Reliefofthose in need by reason ofage, ill health, disability,| ||financial hardship or other disadvantage.| ||7.
To connect communities to each other.| ||8.
To promote social inclusion.| |Summary ofthe main activities|Our main focus during the Reporting Yearwas to target loneliness and| |in relation tothese objects|social isolation particularly among the elderly. Wenow support2 local| ||village Social Hub activities on
a Monday, BALL (Be Active Life Long)| ||Groups on a Tuesday and Thursday, and a shopping/coffee trip on a| ||Friday.| ||In addition, we still get people to appointments at our local GP Surgery| ||and hospital, but also now support health referrals ata local Leisure| ||Centre and vaccination centre visits.| ||Local youth groups continued to make use ofthe minibus in support of| ||sportandhealthandwellbeing.| 2 ## APPENDIX 1 ## Achievements and performance **----- Start of picture text -----**
|||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Summary|of the main|achievements|of|| Our wheelchair|accessible|EV for which we|secured|funding|of £50000| |the|charity|during the|financial|period|||from|the|Just Transition|Participatory|Budget|Fund|in|the|last|FY,|was| |delivered|in|early|May|2025.|This|has|allowed|our|existing|minibus|to|be| |available|more|readily|to|support|the|activity|of other Community|Groups| |while|still|allowing|us|to|undertake|what we|term|our|core|activities.|2| |ladies|in|particular have|benefitted|greatly|from|the|new|EV.|Both|rely| |heavily|on|wheelchairs|to|get|out and|about|to|social|activities,|and|also|to| |get|to|medical|appointments.| |Funding|appeared|hard|to|secure|during|the|first|half of the|FY.|However,| |later|in|the|FY we|did|secure|funding|from|the|Moray|Local|Action|Fund|to| |cover|our|activities|from|January|to|March|2025.|Subsequent|to|that we| |then|received|funding|from|the|Moray|Communities|Mental|Health|and| |Wellbeing|Fund|Year 4|to|cover these same|activities|and|some|new| |initiatives|(eg|support|to|a|walk|and|stride|group,|providing|access|to|a| |weekly|gym|session|and|support|the|operating|costs|of a|local|social|hub).| |This funding|needs|to|be|spent|before|31°|July|2026.| |The|minibus|needed|several|repairs|during|this|FY.|Last|FY|our spend|on| |10-weekly|checks,|repairs,|servicing|and|the|MOT was|£4609.|For|this|FY| |the|figure|reduced|marginally|to|£3961|which|also|included|the|cost|of| |operating|the|new|EV.|This was|higher than|we|anticipated|even|given|the| |acknowledgement|that|the|minibus|is|now|10|years|old.|Our gross|receipts| |from|other|charitable|activities|are|from|what we|charge|local|community| |groups|for the|use|of the|minibus. We|cover|fuel|costs|in|such|usage|and| |our|charge|tariffs|are|designed|to|generate|a|profit|of|approximately|20%| |to|offset|the|operating|costs|of the|minibus.|For the|FY24/25 we|increased| |our|tariffs|by|approximately|25%.|It|is|not|anticipated|these|tariffs|will|need| |to|be|increased|for|FY25/26.| |Brief statement|of the|charity’s|policy|| The aim|is|to|have|a|Reserve|that would|cover|at|least|3|to|6|months|of| |on|reserves|the|Charity’s|fixed|costs.|For the|coming|FY|ending|30"|April|2026|the| |annual|fixed|costs|are|estimated|to|be|£5184.| |At|the|last|Board|Meeting|on|10"|February 2025|the|Reserve was|£6860.| |Details|of any|deficit|N/A| |Donated|facilities|and|services|(if any)|| Board|and|Member|Meetings|are|held|in|Hopeman|Memorial|Hall|at| |reduced|cost.|The|Board|would|like|to|extend|it’s|thanks|to|Hopeman| |Community Association|for the|use|of this|facility.| |Our vehicles|are|kept|at|Hopeman|Bowling|Club|and we would|like|to| |thank|them|for|this|nil|cost|provision.| |The|Board|would|also|like|to|thank|our|Independent|Examiner who|made| |no|charge|for the|report on|our|accounts.| **----- End of picture text -----**
3 ## APPENDIX 1 ## Other optional information The Trustees would like to recognise the generosity of 2 local families who made donations to the Charity after the loss of a loved one. Hopeman BALL Group, Duffus Hall and the Co-op Food Group (via their Local Community Fund) also made donations to the Charity. Our users continue to be generous in the use of the donation boxes within our 2 vehicles, with these donations amounting to just shy of an average of £200 per month. ## Declaration The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees **----- Start of picture text -----**
Signature(s)
Full name(s)
Position (e.g. Chair) | Secretary Treasurer
Date 224 July 2025 224 July 2025
**----- End of picture text -----**
4 APPENDIX 2 ## **Beeline Community Transport** ## **SC 046512** |||**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|||||||Page 1 of 6|Page 1 of 6|Page 1 of 6| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||**For the period**
**from**||**01**
Day||Period start date
**05**
**2024**
Month
Year|||||**to**|Day
**30**||Period end date
Month
**04**|||||Year
**2025**|||||| |**Section A Statement of receipts and payments**|||||||||||||||||||||||| ||**Unrestricted**
**funds**||**Restricted**
**funds**||||**Expendable**
**endowment**
**funds**||||**Permanent**
**endowment**
**funds**||||**Total funds**
**current period**||||||**Total funds last**
**period**|**Total funds last**|| ||**to nearest £**||**to nearest £**||||**to nearest £**||||**to nearest £**||||**to nearest £**||||||**to nearest £**|**to nearest £**|**to nearest £**| |**A1 Receipts**|||||||||||||||||||||||| |Donations|**4,669**||||||||||||||**4**|**4**|**4**|**4,669**|||**2,777**||| |Legacies|||||||||||||||**-**|**-**|**-**|**-**|||||| |Grants|**11,505**||||||||||||||**11**|**11**|**11**|**11,505**|||**56,115**||| |Receipts from fundraisingactivities|**110**||||||||||||||**11**|**11**|**11**|**110**|||**4**|**482 **|| |Gross tradingreceipts|||||||||||||||**-**|**-**|**-**|**-**|||||| |Income from investments other than|||||||||||||||||||||||| |land and buildings|||||||||||||||**-**|**-**|**-**|**-**|||||| |Rents from land & buildings|||||||||||||||**-**|**-**|**-**|**-**|||||| |Gross receipts from other charitable|||||||||||||||||||||||| |activities|**860**|||||||||||||||||**860**|||**2,276**||| ||||||||||||||||||||||||| |**_A1 Sub total_**|**_A1 Sub total_ 17,144**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**17,144**|**17,144**|**17,144**|**17,144**|**17,144**||**61,650**||| |**A2 Receipts from asset &**|||||||||||||||||||||||| |**investment sales**|||||||||||||||||||||||| |Proceeds from sale of fixed assets
Proceeds from sale of investments
**_A2 Sub total_ -**
**_Total receipts_ 17,144**
~~—~~|||**-**
**-**|**-**
**-**|**-**
**-**||**-**
**-**|**-**
**-**|**-**
**-**||**-**
**-**|**-**
**-**|**-**
**-**||**-**
**-**
**-**
**17,144**|**-**
**-**
**-**
**17,144**|**-**
**-**
**-**
**17,144**|**-**
**-**
**-**
**17,144**|**17,144**||**-**
**61,650**||| |**A3 Payments**|||||||||||||||||||||||| |Expenses for fundraising activities|||||||||||||||**-**|**-**|**-**|**-**|||||**34 **| |Gross trading payments|||||||||||||||**-**|**-**|**-**|**-**|||||| |Investment management costs|||||||||||||||**-**|**-**|**-**|**-**|||||| |Payments relating directly to charitable|Payments relating directly to charitable||||||||||||||||||||||| |activities|**10,548**||**4**|**49,218**||||||||||||||**59,766**|||**17,515**||| |Grants and donations|||||||||||||||||||||||| ||||||||||||||||**-**|**-**|**-**|**-**|||||| |Governance costs:|||||||||||||||||||||||| ||||||||||||||||**-**|**-**|**-**|**-**|||||| |Audit / independent examination|||||||||||||||**-**|**-**|**-**|**-**|||||| |Preparation of annual accounts|||||||||||||||**-**|**-**|**-**|**-**|||||| |Legal costs|||||||||||||||**-**|**-**|**-**|**-**|||||| |Other|Other||||||||||||||||||||||| ||||||||||||||||**-**|**-**|**-**|**-**|||||| ||||||||||||||||**-**|**-**|**-**|**-**|||||| |**_A3 Sub total_ **|**10,548**||**49,218**|**49,218**|||**-**|**-**|**-**||**-**|**-**|**-**||**59,766**|**59,766**|**59,766**|**59,766**|**59,766**||**17,549**||| |**A4 Payments relating to asset and**|||||||||||||||||||||||| |**investment movements**|||||||||||||||||||||||| |Purchases of fixed assets
**-**
Purchase of investments
**-**
**_A4 Sub total_ -**
**-**
**-**
**-**
**-**
**-**
**_Total payments_ 10,548**
**49,218**
**-**
**-**
**59,766**
**17,549**
~~—__===—~~|||||||||||||||||||||||| |**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**6,596**
**49,218)**
**(**
**-**
**-**
**42,622)**
**(**
**44,101**
**366)**
**(**
**366**
**-**
**6,230**
**48,852)**
**(**
**-**
**-**
**42,622)**
**(**
**44,101**
~~======~~||||||||||||||||||||||| APPENDIX 2 Page 2 of 6 **Beeline Community Transport** **SC 046512** ## **Section B Statement of balances** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**
**B1 Cash funds**
**B2 Investments**|**Details**|**Unrestricted**
**funds**
**to nearest £**
**14,525**
**6,230**|**Restricted funds**
**to nearest £**
**49,173**
**48,852)**
**(**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---| ||Cash and bank balances at start of year|||||**63,698**|**19,597**| ||Surplus / (deficit) shown on receipts and
payments account|||||**42,622)**
**(**|**44,101**| |||||||**-**|| |||||||**-**|| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**20,755**|**321**|**-**|**-**|**21,076**|**63,698**| |||-|
-|
-
**Fund to which**|
-
**asset belongs**|
-|
-| |||||||**Market valuation**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**||**Fund to which**|**asset belongs**|**Total**
**Cost (if available)**
**to nearest £**|**-**|
**-**| |||||||**Current value (if**
**available)**
**to nearest £**|**Last year**
**to nearest £**| ||2015Ford17SeatMinibus||Restricte|dFunds|**-**|**12,000**|**15,000**| ||HP840Laptop||Unrestrict|edFunds|**284**|**200**|**220**| ||Q5Phone||Unrestrict|edFunds|**80**|**50**|**60**| ||Pop UpRoller Banner&TeardropFlag||Unrestrict|edFunds|**407**|**300**|**325**| ||Citroen E-BerlingoElectric Car||Restricte|dFunds|**48,794**|**36,000**|| ||MyenergiGB - 7kW Zappi EVCharger||Restricte|dFunds|**791**|**550**|| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**Fund to which l**|**50,356**|**49,100**|**15,605**| ||||||**iability relates**|**Amount due**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Fund to which l**|**Total**
**iability relates**|**-**|**-**| |||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||**Signature**|||**Print Name**|**Total**|**-**|
**-**| ||||||||**Date of**
**approval**| ||||||||22 July 2025| ||||||||22 July 2025| ||||||||| Beeline Community Transport Receipts and Payments Accounts FY 24-25.xlsx / Statement of balances2 December 2007 APPENDIX 2 Page 3 of 6 **Beeline Community Transport** **SC 046512** ## **Section C Notes to the Accounts** ## **C1 Nature and purpose of** **funds** _(may be stated on_ In January 2025, the Charity received a grant of £1,530 from the Moray Local Action Fund to fund the _analysis of funds worksheets)_ provision of transport to two local BALL Groups, two Social Hubs, and a weekly shopping trip between January 2025 and March 2025. In addition, this grant funded five Mental Health and Wellbeing trips. Following on from this grant, the Moray Communities Mental Health and Wellbeing Fund Year 4 awarded the Charity a grant of £9,975 in February 2025 to cover the same ongoing operations between March 2025 and July 2026. As in the previous financial year, the minibus suffered several major mechanical issues, which is expected given the age of the minibus at over 10 years old. For the year ended 30 April 2024, the total spend associated with 10-weekly checks, repairs, servicing, and MOT was £4,609. For the year ended 30 April 2025, this has reduced marginally to £3,961, despite the Charity taking ownership of a second vehilce with our new wheelchair-accessible electric vehicle. These mechanical issues resulted in gross receipts from other charitable activities (what we charge local community groups for the use of the minibus) reducing significantly as the Charity restricted the operation of the minibus to within the Moray area, whereas in the year ended 30 April 2024, it was able to be used to cover trips of greater distance. The charge levied to local communities is designed to cover fuel costs in such usage, and charge tariffs are designed to generate a profit of approximately 20% to offset the operating costs of the minibus. For the year ended 30 April 2025, we unfortunately had to increase our tariffs by approximately 25% in order to stabilise the Charity's finances in terms of major spending on keeping the minibus on the road. The intention is to maintain these tariffs at the same rate for the year ending 30 April 2026. |**Type of activity or project supported**
BALLgroups,hubs, shopping andMH&WB trips
BALLgroups, social hubs and shoppingtrips|**Individual /**
**institution**
**MH&WB(yr 4)**
**MLAF**|**Number of grants**
**made**
**£**|**Number of grants**
**made**
**£**| |---|---|---|---| |||**1**|**9,975**| |||**1**|**1,530**| ||||| ||||| ||||| |||**Total**|**11,505**
| ||||| |If no remuneration was paid during the period to any charity trustee or person connected to
a trustee cross this box (otherwise complete section 3b)|||**X**| |**Authority under which paid**|||**£**| ||||| ||||| ||||| ||||| ||||| ||||| |If no expenses were paid to any charity trustee during the period then cross this box
(otherwise complete section 4b)|||**X**| ## **C2 Grants** ## **C3a Trustee remuneration** ## **C3b Trustee remuneration - details** ## **C4a Trustee expenses C4b Trustee expenses - details** ||**Nature of transaction**|**Number of**
**trustees**
**£**|**Number of**
**trustees**
**£**| |---|---|---|---| ||||| ||||| ||||| ||||| ||||| |**Nature of relationship**
||**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**|| ||||| ||||| ||||| ||||| ||||| ## **C5 Transactions with trustees and connected persons** ## **C6 Other information** Beeline Community Transport Receipts and Payments Accounts FY 24-25.xlsx / Notes3 December 2007 APPENDIX 2 **Beeline Community Transport** **SC 046512** Page 4 of 6 ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** |**1 Donations**|**1 Donations**||||||||| |---|---|---|---|---|---|---|---|---|---| |||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**||**Total last period**
**to nearest £**| |Donation boxes and donation from Co-op Food Group||**4,669**|||||**4,669**||**2,777**| ||||||||**-**||**-**| ||||||||**-**||**-**| ||||||||**-**||**-**| |**Total**
**2 Grants**||**4,669**||**-**|**-**|**-**|**4,669**||**2,777**| |||**-**
**Unrestricted**
**funds**
**to nearest £**||**-**
**Restricted funds**
**to nearest £**|**-**|**-**|**-**
**Total current**
**period**
**to nearest £**||**-**
**Total last period**
**to nearest £**| |Just Transition Participatory Budget Fund||**-**|||||**-**||**50,000**| |Moray Local Action Fund||**1,530**|||||**1,530**||**4,715**| |tsiMoray||**-**|||||**-**||**1,400**| |Moray Communities Mental Health & Wellbeing||**9,975**|||||**9,975**||**-**| |**Total**
**3 Gross receipts from other charitable activities**||**11,505**|||||**11,505**||**56,115**| |||**-**
**Unrestricted**
**funds**
**to nearest £**
||**-**
**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**-**
**Total current**
**period**
**to nearest £**||**-**
**Total last period**
**to nearest £**| |Income from hiring minibus to Community Groups||**860**|||||**860**||**2,276**| ||||||||**-**||**-**| ||||||||**-**||**-**| ||||||||**-**||**-**| ||||||||**-**||**-**| ||||||||**-**||**-**| ||||||||**-**||**-**| ||||||||**-**||**-**| |**Total**||**860**||**-**|**-**|**-**|**860**||**2,276**| |||-||-|-|-|-||-| ## **4 Payments relating directly to charitable activities** |||**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---|---|---| |Communitytransport operations||**10,548**||**49,218**|||**59,766**|






|**17,515**| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**||**10,548**||**49,218**|**-**|**-**|**59,766**||**17,515**| |||-||-|-|-|-||-| Beeline Community Transport Receipts and Payments Accounts FY 24-25.xlsxAdditional notes (1) December 2007 APPENDIX 2 Page 5 of 6 **Beeline Community Transport** **SC 046512** ## **Additional analysis (2)** ## **5 Breakdown of unrestricted funds** |**5 Breakdown of unrestricted funds**|||||||| |---|---|---|---|---|---|---|---| |**Receipts**|**Operation of**
**Community**
**Transport**||**Unrestricted**
**fund 2 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 3 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 4 - enter**
**name of fund**
**below**|**Total**
**unrestricted**
**funds**|**Total**
**unrestricted**
**funds last period**| |Donations|**4,669**|||||**4,669**|**2,777**| |Legacies||||||**-**|**-**| |Grants|**11,505**|||||**11,505**|**-**| |Receiptsfrom fundraising activities|**110**|||||**110**|**482**| |Grosstradingreceipts||||||**-**|**-**| |buildings||||||**-**|**-**| |Rentsfrom land & buildings||||||**-**|**-**| |Gross receipts from other charitable activities|**860**|||||**860**|**2,276**| |**_Sub total_**
**Receipts from asset & investment sales**|**17,144**||**-**|**-**|**-**|**17,144**|**5,535**| |||||||-|| |Proceedsfromsale of fixed assets||||||**-**|| |Proceeds from sale of investments||||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**| ||**17,144**||**-**|**-**|**-**|**17,144**|**5,535**| |||||||-|| |Expenses for fundraisingactivities||||||**-**|**34**| |Gross trading payments||||||**-**|**-**| |Investment management costs||||||**-**|**-**| |Payments relatingdirectlyto charitable activities|**10,548**|||||**10,548**|**10,363**| |Grants and donations||||||**-**|**-**| |Governance costs:||||||**-**|**-**| |Audit / independent examination||||||**-**|**-**| |Preparation of annual accounts||||||**-**|**-**| |Legal costs||||||**-**|**-**| |||||||**-**|**-**| |||||||**-**|**-**| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**10,548**||**-**|**-**|**-**|**10,548**|**10,397**| |||||||-|| |Purchases of fixed assets||||||**-**|**-**| |Purchase of investments||||||**-**|**-**| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| ||**10,548**||**-**|**-**|**-**|**10,548**|**10,397**| |||||||-|| ||**6,596**||**-**|**-**|**-**|**6,596**|**4,862)**
**(**| ||||||||| ||**366)**
**(**|||||**366)**
**(**|**-**| ||||||||| ||**6,230**||**-**|**-**|**-**|**6,230**|**4,862)**
**(**| |||||||-|| |**Nature and purpose of funds**|||||||| |Operation of community transport - this represents the net receipts/(payments) in the year in relation to the operation of Community Transport. For the
April 2025 this relates to the operation of the Community Minibus and the operation of the wheelchair accessible electric vehicle acquired in May 2024.
The transfers from unrestricted funds during the year ended 30 April 2025 were to cover off funding shortfalls where restricted funds had been exhaust
acquisition of the electric vehicle and the first year of insurance for said vehicle.|||||||year ended 30

ed related to the| Beeline Community Transport Receipts and Payments Accounts FY 24-25.xlsxAdditional notes (2) December 2007 APPENDIX 2 Page 6 of 6 **Beeline Community Transport** **SC 046512** ## **Additional analysis (3)** **6 Breakdown of restricted funds** |**6 Breakdown of restricted funds**||||||| |---|---|---|---|---|---|---| |**Receipts**|**Restricted fund**
**1 - enter name of**
**fund below**|**Restricted fund**
**2 - enter name of**
**fund below**|**Restricted fund**
**3 - enter name of**
**fund below**|**Restricted fund**
**4 - enter name of**
**fund below**|**Total restricted**
**funds**|**Total restricted**
**funds last**
**period**| |Donations|||||**-**|| |Legacies|||||**-**|| |Grants|||||**-**|56,115| |Receiptsfrom fundraising activities|||||**-**|| |Grosstradingreceipts|||||**-**|| |Incomefrom investments other than land and buildings|||||**-**|| |Rentsfrom land & buildings|||||**-**|| |Gross receipts from other charitable activities|||||**-**|| |**_Sub total_**
**Receipts from asset & investment sales**|**-**|**-**|**-**|**-**|**-**|**56,115**| ||||||-|| |Proceedsfromsale of fixed assets|||||**-**|| |Proceeds from sale of investments|||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**56,115**| ||||||-|| |Expenses for fundraisingactivities|||||**-**|| |Gross trading payments|||||**-**|| |Investment management costs|||||**-**|| |Payments relatingdirectlyto charitable activities|**49,218**||||**49,218**|**6,942**| |Grants and donations|||||**-**|| |Governance costs:|||||**-**|| |Audit / independent examination|||||**-**|| |Preparation of annual accounts|||||**-**|| |Legal costs|||||**-**|| ||||||**-**|| ||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**49,218**|**-**|**-**|**-**|**49,218**|**6,942**| ||||||-|| |Purchases of fixed assets|||||**-**|| |Purchase of investments|||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**49,218**|**-**|**-**|**-**|**49,218**|**6,942**| ||||||-|| ||**49,218)**
**(**|**-**|**-**|**-**|**49,218)**
**(**|**49,173**| |||||||| ||**366**||||**366**|| |||||||| ||**48,852)**
**(**|**-**|**-**|**-**|**48,852)**
**(**|**49,173**| ||||||-|| ## **Nature and purpose of funds** Payments relating directly to charitable activities for the year ended 30 April 2024 have been restated from £7,152 to £6,942 due to incorrect allocation of costs between restricted and unrestricted funds. There was no impact on total net receipts/(payments) or surplus for the year ended 30 April 2024. For the year ended 30 April 2025, the total payments related to charitable activities of £49,218 included a payment of £43,794 for the acquisition of a new electric vehicle, £791 for the purchase of a new electric vehicle charger and £522 for all season tyres. All of these expenses were in accordance with requirements associated with the Just Transition Participatory Budget Fund of £50,000 provided to the Charity in the year ended 30 April 2024 and have been allocated as such. There was also £1,659 of costs related to insurance of the electric vehicle in its first year of operation which had been spent in accordance with the £1,400 grant provided by tsiMoray in the year ended 30 April 2024. The transfers to restricted funds of £366 from unrestricted funds in the year ended 30 April 2025 were to cover funding shortfalls following the acquisition of the electric vehicle and the associated costs of insuring it for the first year. Beeline Community Transport Receipts and Payments Accounts FY 24-25.xlsxAdditional notes (3) December 2007 29 ## **APPENDIX 3** ## **’ Independent examiner s report on the accounts V2** **Report to the** Charity name **trustees/members of** Beeline Community Transport |**Registered charity**|**SC 046512**| |---|---| |**number**|| |**On the accounts of the**|Period start date
Period end date| |**charity for the period**|Day
Month
Year
Day
Month
Year| ||01
05
2024
**to**
30
04
2025| |**Set out on pages**|1 to 6
(remember to include the page
numbers of additional sheets)| ||| |**Respective**
**responsibilities of**
**trustees and examiner**|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.| |**Basis of independent**|My examination is carried out in accordance with Regulation 11 of the 2006 Accounts| |**examiner’s statement**|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.| |**Independent examiner’s**
**statement**|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| ||understanding of the accounts to be reached.| |**Signed:**|| |**Name:**|| |**Relevant professional**|| |**qualification(s) or body**|| |**(if any):**|| |**Address:**|| ## APPENDIX 3 Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose