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