APPENDIX 2
Beeline Community Transport
SC 046512
| Beeline Community Transport | Beeline Community Transport | Beeline Community Transport | Beeline Community Transport | Beeline Community Transport | Beeline Community Transport | Beeline Community Transport | Beeline Community Transport | Beeline Community Transport | SC 046512 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Receipts and payments accounts | Page 1 of 6 | ||||||||||
| For the period from |
Period sta | rt date | Period e | nd date | |||||||
| Day | Month | Year | to | Day | Mon | th | |||||
| 01 | 05 | 2025 | 30 | 04 | |||||||
| Section A Statement of receipts and payments | |||||||||||
| A1 Receipts | Unrestricted funds to nearest £ 3,959 10,000 3,691 219 1,182 19,051 7,000 7,000 26,051 8,550 8,550 7,000 7,000 15,550 |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ - - - - - - |
Permanent endowment funds to nearest £ |
Total funds current period to nearest £ |
Total funds last period to nearest £ |
|||||
| Donations | - | 3,959 | 4,669 | ||||||||
| Legacies | - | ||||||||||
| Grants | 108,714 | 118,714 | 11,505 | ||||||||
| Receipts from fundraisingactivities | **3,691 ** | 110 | |||||||||
| Gross tradingreceipts | - | ||||||||||
| Income from investments other than land and buildings |
219 | - | |||||||||
| Rents from land & buildings | - | ||||||||||
| Gross receipts from other charitable activities |
**1,182 ** | 860 | |||||||||
| 108,714 | |||||||||||
| A1 Sub total | - | 127,765 | 17,144 | ||||||||
| A2 Receipts from asset & investment sales |
- | ||||||||||
| Proceeds from sale of fixed assets | 7,000 | - | |||||||||
| Proceeds from sale of investments | - | - | |||||||||
| A2 Sub total | - | 7,000 | - | ||||||||
| Total receipts A3 Payments |
- | ||||||||||
| 108,714 | - | 134,765 | 17,144 | ||||||||
| Expenses for fundraising activities | - | ||||||||||
| Gross trading payments | - | ||||||||||
| Investment management costs | - | ||||||||||
| Payments relating directly to charitable activities |
2,822 | 11,372 | 59,766 | ||||||||
| Grants and donations | - | ||||||||||
| Governance costs: | - | ||||||||||
| Audit / independent examination | - | ||||||||||
| Preparation of annual accounts | - | ||||||||||
| Legal costs | - | ||||||||||
| Other | - | ||||||||||
| - | |||||||||||
| **A3 Sub total ** | 2,822 | - | - | 11,372 | 59,766 | ||||||
| A4 Payments relating to asset and investment movements |
|||||||||||
| Purchases of fixed assets | 114,999 | 121,999 | |||||||||
| Purchase of investments | - | ||||||||||
| **A4 Sub total ** | 114,999 | - | - | 121,999 | - | ||||||
| Total payments Net receipts / (payments) A5 Transfers to / (from) funds Surplus / (deficit) for year |
|||||||||||
| 117,821 | - | - | 133,371 | 59,766 | |||||||
| 10,501 | 9,107) ( |
- | - | 1,394 | 42,622) ( |
||||||
| 8,786) ( |
8,786 | - | - | - | - | ||||||
| 1,715 | - | ||||||||||
| 321) ( |
- | - | 1,394 | 42,622) ( |
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 £ 20,755 1,715 |
Restricted funds to nearest £ 321 321) ( |
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 | 21,076 | 63,698 | |||||
| Surplus / (deficit) shown on receipts and payments account |
1,394 | 42,622) ( |
|||||
| - | |||||||
| - | |||||||
| Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details |
22,470 | 0 | - | - | 22,470 | 21,076 | |
| - | - |
- 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 | ||
| HP840Laptop | Unrestrict | edFunds | 284 | 160 | 200 | ||
| Q5Phone | Unrestrict | edFunds | 80 | 40 | 50 | ||
| Pop UpRoller Banner&TeardropFlag | Unrestrict | edFunds | 407 | 240 | 300 | ||
| Citroen E-BerlingoElectric Car | Restricte | dFunds | 48,794 | 29,950 | 36,000 | ||
| MyenergiGB - 7kW Zappi EVCharger | Restricte | dFunds | 791 | 450 | 550 | ||
| 2025Ford17SeatMinibus | Restricte | dFunds | 33,108 | 26,500 | - | ||
| 2026Ford e-TransitMinibus | Restricte | dFunds | 83,994 | 67,200 | - | ||
| Beach Accessible Wheelchair | Restricte | d Funds | 3,303 | 3,000 | - | ||
| Wheelchair storage | Restricte | d Funds | 1,594 | 1,000 | - | ||
| Details | Total Fund to which l |
172,355 | 128,540 | 49,100 | |||
| 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 |
|||||||
| Robert | Atkins | 15 July 2026 | |||||
| Daren N | elson | 15 July 2026 |
Beeline Community Transport Receipts and Payments Accounts FY25-26 (EA)- V2 31-05-26.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 analysis of funds worksheets)
The Moray Communities Mental Health and Wellbeing Fund Year 4 awarded the Charity a grant of £9,975 in February 2025 to fund the provision of transport to two local BALL Groups, two Social Hubs, a weekly shopping trip, a weekly trip to Moray Leisure Centre and a number of health and wellbeing outgoings between March 2025 and April 2026. In February 2026, the Charity received a further grant of £10,000 from the Moray Communities Mental Health and Wellbeing Fund Year 5 to fund the provision of the same ongoing committments between April 2026 and April 2027.
For the year ended 30 April 2025, the total spend associated with 10-weekly checks, repairs, servicing, and MOTs was £4067. For the year ended 30 April 2026, this has reduced to £3,033, despite the Charity running a second vehicle with it's wheelchair-accessible electric vehicle. While insurance costs look to have decreased markedly from £4526 to £675, this is because having been quoted £4780 to renew our insurance wef 8th May 2026, we are looking for a more cost effective option.
Gross receipts from other charitable activities (what we charge local community groups for the use of the minibus) increased from £860 to £1182. This was still below historic norms due to ongoing reliability issues with our diesel minibus. We are hopeful that now having 2 reliable minibuses will imporve this income stream. The charge levied to local communities is designed to cover fuel/energy costs in such usage, and charge tariffs are designed to generate a profit of approximately 20% to offset the operating costs of the vehicles. 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, which has been successful. The intention is to maintain these tariffs at the same rate for the year ending 30 April 2027 despite the rise in the price of diesel.
Fundraising increased from £1886 to £3691 as we actively approached a number of companies for support knowing that the additional costs of increasing to 3 vehicles would need to be offset. The Robertson Trust and CAe UK plc in particular were very supportive.
C2 Grants
C3a Trustee remuneration
| Acquisitionof newelectricminibus Type of activity or project supported BALLgroups,hubs, shopping andMH&WBtrips Acquisitionof newelectricminibus Acquisitionof newelectricminibus Acquisition of beach accessible wheel chair |
Individual / institution MH&WB(yr 5) Energy Saving Trust Moray Local Action Group ~~The Gordon &~~ Ena Baxter Foundation Just Transition Participatory Budgetary Fund |
Number of grants made £ |
Number of grants made £ |
|---|---|---|---|
| 1 | 10,000 | ||
| 1 | 84,059 | ||
| 1 | 10,000 | ||
| 1 | 10,000 | ||
| 1 | 4,655 | ||
| Total | 118,714 |
||
| 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 | £ |
C3b Trustee remuneration - details
C4a Trustee expenses
C4b Trustee expenses - details
C5 Transactions with trustees and connected persons
| If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b) |
If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b) |
this box | X |
|---|---|---|---|
| Nature of transaction | Number of trustees £ |
||
| Nature of relationship | Transaction amount (£) Balance outstanding at period end (£) |
||
C6 Other information
Beeline Community Transport Receipts and Payments Accounts FY25-26 (EA)- V2 31-05-26.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 individual donations | 3,959 | 3,959 | 4,669 | ||||||
| - | - | ||||||||
| - | - | ||||||||
| - | - | ||||||||
| Total 2 Grants |
3,959 | - | - | - | 3,959 | 4,669 | |||
| - Unrestricted funds to nearest £ |
- Restricted funds to nearest £ |
- | - | - Total current period to nearest £ |
- Total last period to nearest £ |
||||
| Just Transition Participatory Budgetary Fund | - | 4,655 | 4,655 | - | |||||
| Moray Local Action Fund | - | 10,000 | 10,000 | 1,530 | |||||
| Gordon & Ena Baxter Foundation | - | 10,000 | 10,000 | - | |||||
| Plugged-in Communities | - | 84,059 | 84,059 | - | |||||
| Moray Communities Mental Health & Wellbeing | 10,000 | - | 10,000 | 9,975 | |||||
| Total | 10,000 | 108,714 | 118,714 | 11,505 | |||||
| - | - | - | - |
3 Gross receipts from other charitable activities
| 3 Gross receipts from other charitable activities | 3 Gross receipts from other charitable activities | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| 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 £ |
||||
| Community Transport Operations | 1,182 | 1,182 | 860 | ||||||
| - | - | ||||||||
| - | - | ||||||||
| - | - | ||||||||
| - | - | ||||||||
| - | - | ||||||||
| - | - | ||||||||
| - | - | ||||||||
| Total | 1,182 | - | - | - | 1,182 | 860 | |||
| - | - | - | - | - | - |
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 | 8,550 | 2,822 | 11,372 | 59,766 | |||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| Total | 8,550 | 2,822 | - | - | 11,372 | 59,766 | |||
| - | - | - | - | - | - |
Beeline Community Transport Receipts and Payments Accounts FY25-26 (EA)- V2 31-05-26.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 |
Total unrestricted funds |
Total unrestricted funds last period |
||||
| Donations | 3,959 | 3,959 | 4,669 | ||||
| Legacies | - | - | |||||
| Grants | 10,000 | 10,000 | 11,505 | ||||
| Receiptsfrom fundraising activities | 3,691 | 3,691 | 110 | ||||
| Grosstradingreceipts | - | - | |||||
| Income from investments other than land and buildings |
219 | 219 | - | ||||
| Rentsfrom land & buildings | - | - | |||||
| Gross receipts from other charitable activities | 1,182 | 1,182 | 860 | ||||
| Sub total Receipts from asset & investment sales |
19,051 | - | - | - | 19,051 | 17,144 | |
| - | |||||||
| Proceedsfromsale of fixed assets | 7,000 | 7,000 | - | ||||
| Proceeds from sale of investments | - | ||||||
| Sub total Total receipts Payments |
7,000 | - | - | - | 7,000 | - | |
| 26,051 | - | - | - | 26,051 | 17,144 | ||
| - | |||||||
| Expenses for fundraisingactivities | - | ||||||
| Gross trading payments | - | - | |||||
| Investment management costs | - | - | |||||
| Payments relatingdirectlyto charitable activities | 8,550 | 8,550 | 10,548 | ||||
| Grants and donations | - | - | |||||
| Governance costs: | - | - | |||||
| Audit / independent examination | - | - | |||||
| Preparation of annual accounts | - | - | |||||
| Legal costs | - | - | |||||
| - | - | ||||||
| - | - | ||||||
| Sub total Payments relating to asset and investment movements |
8,550 | - | - | - | 8,550 | 10,548 | |
| - | |||||||
| Purchases of fixed assets | 7,000 | 7,000 | - | ||||
| Purchase of investments | - | - | |||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
7,000 | - | - | - | 7,000 | - | |
| - | |||||||
| 15,550 | - | - | - | 15,550 | 10,548 | ||
| - | |||||||
| 10,501 | - | - | - | 10,501 | 6,596 | ||
| 8,786) ( |
8,786) ( |
366) ( |
|||||
| 1,715 | - | - | - | 1,715 | 6,230 | ||
| - | |||||||
| Nature and purpose of funds | |||||||
| Operation of community transport - this represents the net receipts/(payments) in the year in r April 2026 this relates to the operation of the community minibus and the operation of the whe |
elation to the operation of Community Transport. For the elchair accessible electric vehicle. |
year ended 30 |
Beeline Community Transport Receipts and Payments Accounts FY25-26 (EA)- V2 31-05-26.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 Baxter Foundation and Moray Local Action Fund |
Restricted fund 2 - enter name of fund below Plugged-in Communities Grant Fund |
Restricted fund 3 - enter name of fund below Just Transition Participatory Budgetary Fund |
Restricted fund 4 - enter name of fund below Moray Local Action Fund |
Total restricted funds |
Total restricted funds last period |
| Donations | - | - | ||||
| Legacies | - | - | ||||
| Grants | 20,000 | 84,059 | 4,655 | 108,714 | - | |
| 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 |
20,000 | 84,059 | 4,655 | - | 108,714 | - |
| - | ||||||
| Proceedsfromsale of fixed assets | - | - | ||||
| Proceeds from sale of investments | - | - | ||||
| Sub total Total receipts Payments |
- | - | - | - | - | - |
| 20,000 | 84,059 | 4,655 | - | 108,714 | - | |
| - | ||||||
| Expenses for fundraisingactivities | - | - | ||||
| Gross trading payments | - | - | ||||
| Investment management costs | - | - | ||||
| Payments relatingdirectlyto charitable activities | 1,525 | 834 | 138 | 325 | 2,822 | 49,218 |
| Grants and donations | - | - | ||||
| Governance costs: | - | - | ||||
| Audit / independent examination | - | - | ||||
| Preparation of annual accounts | - | - | ||||
| Legal costs | - | - | ||||
| - | - | |||||
| - | - | |||||
| Sub total Payments relating to asset and investment movements |
1,525 | 834 | 138 | 325 | 2,822 | 49,218 |
| - | ||||||
| Purchases of fixed assets | 26,108 | 83,994 | 4,897 | 114,999 | - | |
| Purchase of investments | - | |||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
26,108 | 83,994 | 4,897 | - | 114,999 | - |
| - | ||||||
| 27,633 | 84,828 | 5,035 | 325 | 117,821 | 49,218 | |
| - | ||||||
| 7,633) ( |
769) ( |
380) ( |
325) ( |
9,107) ( |
49,218) ( |
|
| 7,637 | 769 | 380 | 8,786 | 366 | ||
| 4 | - | - | 325) ( |
321) ( |
48,852) ( |
|
| - | ||||||
| Nature andpurpose of funds | ||||||
| For the year ended 30 April 2026, the total payments related to charitable activities of £108,714 minibus (Plugged-in Communities grant), £20,000 towards the purchase of a replacment diesel grants) and a £,4655 payment to purchase a Beach Accessible Wheelchair and metal storage c The transfers to restricted funds of £8,786 from unrestricted funds in the year ended 30 April 20 grant funding. £7,633 was the amount the charity contributed of it's own funding to allow for the the invoice cost, £438 for having our branding applied to the vehicle and £162 to purchase a re required to cover the delivery cost and cost of our branding being applied to the new E-Transit Electric Vehicle charger fitted at the Tulloch of Cummingston yard, the remainder being the £32 towards the cost of bringing our Citreon eBerlingo fully on stream. Finally £380 was added to th storage box to allow the beach accessible wheelchair to be available for use from 2 different loc |
included a payment of £84.059 for the acquisition of a new electric minibus (Gordon & Ena Baxter Foundation and Moray Local Action Fund ontainer (Just Transition Participatory Budgetary Fund grant). 26 were to cover additonal costs associated with the spend of various aquisition of a replacement diesel minibus; this included £7,033 against ar camera and associated wiring which we fitted ourselves. £769 was minibus. £4 covered a small element of the £325 cost of having our 1 carried forward from the Moray Local Action Fund grant in FY24/25 e JTPBF grant of £4,655 to facilitate the purchase of second metal ations. |
Beeline Community Transport Receipts and Payments Accounts FY25-26 (EA)- V2 31-05-26.xlsxAdditional notes (3)
December 2007