## **Wheels In Nairnshire** ## **Annual Report for the year ended 31st December 2024** ## **Chairman’s Statement** Wheels in Nairnshire’s vision is of a community transport service which assists anyone in the local community who needs help with transport, tackling the weaknesses in current transport provision, social isolation and addressing the unmet needs identified by local people. It seeks to benefit the communities of Ardersier, Tornagrain, Dalcross, Croy, and those of Nairn and Nairnshire which are defined as falling within the postcode area IV12. We deliver the Nairnshire Dial a Bus service with core funding through a Service Level Agreement with Highland Council. We have been operating it since July 2021 and are contracted at least until June 2026. Highland Council provides us with a fully maintained Electric wheelchair accessible vehicle (WAV) for the purpose and an interim loan of a diesel 8-seater vehicle. Our ability to meet growing demand has reached the peak of our capacity, both in terms of vehicles and drivers, based on the budget allocated to the SLA by THC. We reached this peak in 2023. We also operate a volunteer car driver scheme. Whilst our volunteers continue to use their own cars to provide lifts for a range of purposes to any resident in our catchment area described above, they also are able to serve passengers with a further wheelchair accessible vehicle (WAV). This scheme continues to be funded by a grant from Highland Council’s Community Transport Fund and is supported by a growing band of volunteers. Both Dial a Bus and the car driver scheme operate a personal door-to-door service. The car scheme strengthens our service to the community in that, unlike Dial a Bus, our volunteers can take service users beyond Nairnshire’s boundaries. This continues to be mostly for journeys to hospital appointments in Inverness, Dingwall and Golspie. The addition of the WAV has seen continued growth in general demand, particularly from wheelchair users. Both services operate on a Pay What You Can (PWYC) basis. Although initial income from this was modest, the average amount received from passengers has risen by 21% for the car scheme and 90% for DAB. Pay What You Can donations now underwrite the operating costs of the car scheme and make a small contribution to overheads. We continue to reach more and more service users helping them to keep vital medical appointments, meet friends, go shopping and so on. The service has been breaking down barriers, helping to reduce isolation and building confidence and engagement with the rest of the community. Plans for future periods Demand for both serrices grew in the ye2r. There remains significant wit2pped demand for both services. We are actively pursuing a s￿tegYto meetthis. seeking changes to the basis on which DAB 15 funded and additional funding frovn other sources to enable us to recruit more paid and volunteer thivers and acquire more vehides. Reference and administrative details Charity number. SC048382 Registered Office: 15 Old Bar Road Nairn IV12 5BX Our advisers Auditors: Ritson Youngt 28 High Stree¢ Nairn IV12 4AU Bankers: Royal Bank of Scotland, 29 H2￿0￿r R02d Inverness Third Sertor Support: HTSI, Nairn Access Panel, Community Transport Association Directors and trnste Ch2ir. Elerted Trustees: Structure, Governance and Management Governing document Wheels In N2irnshire is a Scottish Ch￿itable Incoryor2ted Organis2tion governed by its Memorandum andArticles ofA8sociation 16th May 2018. It is a registered charitywith the Scottish Charity Regulator. Anyone over the age of 16 within the conimunity" can become a member ofthe Company. Appointpnent o[Tpvste As set out in the Artides of Association the t￿￿teeS are elerted annually by the members of the charity atten(b"ng the Annual General Meeting and serve for a period ol one year and are eligible to stand for re-elertion. The trustees have the power to appoint up to two Co-opted Trustees either on the basis that he/she has been nominated by a body with which the Cotnpany has close contact in the course of its activities or on the basi5 that he/she has specialist experience and/or skills which could be of assist2nce to the directors. All members are circvlated with invitations to noniinate t￿￿teeS prior to the AGM advising them of the retiring trustees and requesting nominations for the AGM. When considering co-optingtrustees.the Board has regard to the requirement for anyspecialist skills needed. Trustee induclion and tr￿nIng New trustees are informed of their obligations under charity law. the Scottish Charity Regulators guidance on tn￿tee duties 2nd provided with copies of tlie charity's Memorandum and Arts"cles of Association. Business Plan and recent financial posits.on of the charity. Trustees participate in meetings and events focused on the company’s governance and decision-making processes. ## _**Organisation**_ The board of trustees, which can have up to 7 members, administers the charity. The board normally meets every quarter. ## **Risk Management** The trustees manage risk in the following way: - an annual review of the principal risks and uncertainties that the charity faces; - the establishment of policies, systems and procedures to mitigate those risks identified in the annual review; and - the implementation of procedures designed to minimise or manage any potential impact on the charity should those risks materialise. A key element in the management of financial risk is a regular review of available liquid funds to settle debts as they fall due, a strategic approach to business planning and dedication of resources to the generation of any additional funding required. ## **Statement as to disclosure to our auditors** In so far as the trustees are aware at the time of approving our trustees’ annual report: - there is no relevant information, being information needed by the auditor in connection with preparing their report, of which the group’s auditor is unaware, and - the trustees, having made enquiries of fellow trustees and the group’s auditor that they ought to have individually taken, have each taken all steps that he/she is obliged to take as a trustee in order to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information. By order of the board of trustees Enter SC No. below APPENDIX 2 ## **WHEELS IN NAIRNSHIRE** ## **SC048382** ||||**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||Period start date||||||||Period end date|Period end date||||||| |||**For the period**
**from**||01
Day||01
Month||||2024
Year|**to**|Day
31||Mo
12||||Year
**2024**|||| |**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||**1,450**||||||||||||||**1**|**1**|**1,450**||**31**|**31**| |Legacies||||||||||||||||**-**|**-**|**-**|||| |Grants||**3,125**||||||||||||||**3**|**3**|**3,125**||**90,373**|| |Receipts from fundraisingactivities||||||||||||||||**-**|**-**|**-**|||| |Gross tradingreceipts||**70,137**||||||||||||||**70**|**70**|**70,137**||**55,560**|| |Income from investments other than|||||||||||||||||||||| |land and buildings||||||||||||||||**-**|**-**|**-**|||| |Rents from land & buildings||||||||||||||||**-**|**-**|**-**|||| |Gross receipts from other charitable|||||||||||||||||||||| |activities||||||||||||||||**-**|**-**|**-**|||| |||||||||||||||||**-**|**-**|**-**|||| |**_A1 Sub total_**|**_A1 Sub total_**|**74,712**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**74,712**|**74,712**|**74,712**||**145,964**|| |**A2 Receipts from asset &**|||||||||||||||||||||| |**investment sales**|||||||||||||||||||||| |Proceeds from sale of fixed assets
Proceeds from sale of investments
**_A2 Sub total_ -**
**-**
**-**
**_Total receipts_ 74,712**
**-**
**-**
~~—~~||||||||||||**-**
**-**|**-**
**-**|**-**
**-**||**-**
**-**
**-**
**74,712**|**-**
**-**
**-**
**74,712**|**-**
**-**
**-**
**74,712**||**-**
**145,964**|| |**A3 Payments**|||||||||||||||||||||| |Expenses for fundraising activities||||||||||||||||**-**|**-**|**-**|||| |Gross trading payments||||||||||||||||**-**|**-**|**-**|||| |Investment management costs||||||||||||||||**-**|**-**|**-**|||| |Payments relating directly to charitable|Payments relating directly to charitable||||||||||||||||||||| |activities||**60,541**||||||||||||||**60**|**60**|**60,541**||**57,816**|| |Grants and donations|||||||||||||||||||||| |||||||||||||||||**-**|**-**|**-**|||| |Governance costs:|||||||||||||||||||||| |||||||||||||||||**-**|**-**|**-**|||| |Audit / independent examination||||||||||||||||**-**|**-**|**-**|||| |Preparation of annual accounts||**165**||||||||||||||**165**|**165**|**165**||**349**|**349**| |Legal costs||||||||||||||||**-**|**-**|**-**|||| |Other|Other|Other**836**||||||||||||||**836**|**836**|**836**||**445**|**445**| |||||||||||||||||**-**|**-**|**-**|||| |**_A3 Sub total_ **||**61,542**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**61,542**|**61,542**|**61,542**||**58,610**|| |**A4 Payments relating to asset and**|||||||||||||||||||||| |**investment movements**|||||||||||||||||||||| |Purchases of fixed assets
**-**
**80,991**
Purchase of investments
**-**
**_A4 Sub total_ -**
**-**
**-**
**-**
**-**
**80,991**
**_Total payments_ 61,542**
**-**
**-**
**-**
**61,542**
**139,601**
~~SSSSS~~|||||||||||||||||||||| |**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**13,170**
**-**
**-**
**-**
**13,170**
**6,363**
**-**
**13,170**
**-**
**-**
**-**
**13,170**
**6,363**
~~——————~~||||||||||||||||||||| APPENDIX 2 **WHEELS IN NAIRNSHIRE** **SC048382** ## **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 £**
**15,442**
**13,170**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**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||||||**15,442**|**9,079**| ||Surplus / (deficit) shown on receipts and
payments account||||||**13,170**|**6,363**| ||||||||**-**|| ||||||||**-**|| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**28,612**|**-**|**-**|**-**||**28,612**|**15,442**| |||-|
-|
-
**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 £**| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| ||**Details**|||**Total**
**-**
**Fund to which liability relates**|**-**||
**-**|
**-**| ||||||||**Amount due**
**to nearest £**|**Last year**
**to nearest £**| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| ||**Details**|||**Total**
**Fund to which liability relates**|||**-**|**-**| ||||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**| |||||||||| |||||||||| |||||||||| ||**Signature**|||**Total**
**Print Name**|||**-**|
**-**| |||||||||**Date of**
**approval**| / Statement of balances 2 December 2007 APPENDIX 2 **WHEELS IN NAIRNSHIRE** **SC048382** ## **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C4b Trustee expenses -**
**details**
**C5 Transactions with**
**trustees and connected**
**persons**
**C3b Trustee remuneration -**
**details**
**C2 Grants**|**Type of activity or project supported**
General|**Type of activity or project supported**
General|**Individual /**
**institution**
**Highland**
**Council**|**Number of grants**
**made**
**£**|**Number of grants**
**made**
**£**| |---|---|---|---|---|---| |||||**4**|**3,125**| ||||||| ||||||| ||||||| ||||||| |||||**Total**|**3,125**
| ||||||| ||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)||||| ||**Authority under which paid**||||**£**| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)|||this box|| |||**Nature of transaction**||**Number of**
**trustees**|**£**| ||||||| ||||||| ||||||| ||||||| ||||||| ||**Nature of relationship**|||**Transaction**
**amount (£)**|**Balance**
**outstanding at**
**period end (£)**| ||||||| ||||||| ||||||| ||||||| ||||||| ## **C6 Other information** / Notes 3 December 2007 APPENtILX2 l Notes De￿rnber 2(M)7 APPENDIX 2 **SC048382** ## **WHEELS IN NAIRNSHIRE** ## **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 £**| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**||**-**||**-**|**-**|**-**|**-**||**-**| |||**reference**||**-**|**-**|**-**|**reference**||**reference**| ## **2 Grants** |**2 Grants**|**2 Grants**|||||||| |---|---|---|---|---|---|---|---|---| |||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**||**Total current**
**period**
**to nearest £**||**Total last**
**period**
**to nearest £**| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |**Total**||**-**||**-**||**-**||**-**| |||**reference**||**-**||**reference**||**reference**| ## **3 Gross receipts from other 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 £**| |---|---|---|---|---|---|---|---|---|---| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**||**-**||**-**|**-**|**-**|**-**||**-**| |||-||-|-|-|-||-| ## **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 £**| |---|---|---|---|---|---|---|---|---|---| ||||||||**-**|









|| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**||**-**||**-**|**-**|**-**|**-**||**-**| |||reference error||-|-|-|reference error||reference error| Additional notes (1) December 2007 APPENDIX 2 **SC048382** ## **Additional analysis (2)** ## **5 Breakdown of unrestricted funds** |**5 Breakdown of unrestricted funds**|||||||| |---|---|---|---|---|---|---|---| |**Receipts**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**||**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||||||**-**|| |Legacies||||||**-**|| |Grants||||||**-**|| |Receipts from fundraisingactivities||||||**-**|| |Gross tradingreceipts||||||**-**|| |Income from investments other than land and buildings||||||**-**|| |Rents from land & buildings||||||**-**|| |Gross receipts from other charitable activities||||||**-**|| |**_Sub total_**
**Receipts from asset & investment sales**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||cross ref error|| |Proceeds from sale of fixed assets||||||**-**|| |Proceeds from sale of investments||||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**| ||**-**||**-**|**-**|**-**|**-**|**-**| |||||||cross ref error|| |Expenses for fundraisingactivities||||||**-**|| |Gross trading payments||||||**-**|| |Investment management costs||||||**-**|| |Payments relatingdirectlyto charitable activities||||||**-**|| |Grants and donations||||||**-**|| |Governance costs:||||||**-**|| |Audit / independent examination||||||**-**|| |Preparation of annual accounts||||||**-**|| |Legal costs||||||**-**|| |||||||**-**|| |||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||cross ref error|| |Purchases of fixed assets||||||**-**|| |Purchase of investments||||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| ||**-**||**-**|**-**|**-**|**-**|**-**| |||||||cross ref error|| ||**-**||**-**|**-**|**-**|**-**|**-**| ||||||||| |||||||**-**|| ||||||||| ||**-**||**-**|**-**|**-**|**-**|**-**| |||||||cross ref error|| |**Nature andpurpose of funds**|||||||| ||||||||| Additional notes (2) December 2007 APPENDIX 3 OSCR Scotlish Chanty Regulator Independent examiner's report on the accounts Report to the Charity name trustseslmembers of WHEELS IN NAIRNSHIRE SC048382 On the accounts ofthe charity for thè poriod Perr)d start dale )nlh Period end date Monlh Day Yeai Day Year 01 01 2024 lo 31 12 2024 Setout on pages jTomÈmtrEr to includ* th# p¥0 rxJTnbeT50f additional strteisl Respe¢tlV& The charity's trustees are responsible for the preparation of the accounts In aCCordar￿e responsibilities of with the terrns of the Charities and Truslee Investment (Scollandl 2005 Act and the tru8tee8 and ¢x•miner Charities Accounts (Scotlanel Regulations 2006. The charity trustees consider thai the au(Jil requirement of Regulation 10111 {dl of the Accounts Regulations doe5 not apply. It Is my responsibility to examine the accounts as required under section 44111 Icl of the Act and to stste whether panicular matters have come to my attention. Basis of independent My examination is carried out in accordance with Regu131ion 11 of the Charitiès examiner's statement Accounts (Scotland) Regulah"ons 2006 An examination includes a review of the aecounling roec>rds kept by the charity and a comparLson of the accounts presented with those records. 11 also includes consideration of any unusual Items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters Thè procedures undertaken do not provide all the evidence that would be required in an ajdit and. consequently. I do not express an audit opinion on the accounts. Independent examiner's In the course ol my examination, no matter has come to my attentK)n jolher than that statement disclosed on the attached page'l which gwes me reasonable cause lo believe that in any m*erial respect the requifements". to keep aceounling records in accordan￿ with seclion 44111 lal of the 2005 Act and Regulath)n 4 of the 2006 Account% Regulats"ons, and lo prepare accounts whicn accord with the accounting records and comply with Reglllat￿n g of the 2006 Accounts Regulatons have not been rnet, or lo which, in my opinion, attènlion should be drawn in order lo enablè a prO[￿r iJn.ler£l?rdiD.g of the accoiin L8 to ba reached. Date.. Signèd= Name: 2tL Address: RTVISON YOJIIG C4 28 HIGH STRbET FIATRN I.J12 4AU 'Plea* delete the wor0$ In trKacket5 rflhey do not apply. If:he word5 00 apply set oul those m*er3 which have￿Me to your attention on the toiiowing page