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← Killin & District Volunteer Car Scheme

2025-06-30-accounts

KILLIN & DISTRICT VOLUNTEER CAR SCHEME

Annual Report & Financial Statements

For the year ended

30 June 2025

CONTENTS

Trustees’ Annual Report ................................................................................................................. 3 - 6
Independent Examiner’s Report ..................................................................................................... 8
Statement of Receipts & Payments ................................................................................................ 9
Statement of Balances .................................................................................................................... 10
Notes to the Financial Statements .................................................................................................. 11 -13

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 30 JUNE 2025

The Trustees of the Killin & District Volunteer Car Scheme (KDVCS, “the Scheme”) are pleased to present their report and financial statements, together with the independent examiner’s report, for the year ended 30 June 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity Name Killin & District Volunteer Car Scheme Charity Number SC048451

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Bankers

Independent Examiner

Bank of Scotland Port Street Stirling

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STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The Charity is a Scottish Charitable Incorporated Organisation (SCIO). Killin & District Volunteer Car Scheme (KDVCS) became a SCIO (SC048451) on the 1st July 2018 and is governed by its constitution.

Appointment of Trustees

Elected Trustees must be members of the organisation. No employees of the organisation will be eligible to be a board member.

Retiring Trustees are eligible for re-election at the Charity’s AGM.

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2025

Organisational Structure

The structure of the organisation consists of:

The MEMBERS- who have the right to attend members’ meetings (including any annual general meeting) and have important powers under the constitution; in particular, the members appoint people to serve on the board and take decisions on changes to the constitution itself;

The BOARD of TRUSTEES- who hold regular meetings, and generally control the activities of the organisation; for example, the Trustees are responsible for monitoring and controlling the financial position of the organisation.

Risk Assessment

The Trustees regularly review the risks to which the Charity is exposed. They do not consider that there are any substantial risks beyond the liabilities disclosed in the financial statement. Killin & District Volunteer Car Scheme has no employees. It holds public liability insurance.

OBJECTS & ACTIVITIES

The Scheme’s purposes are to provide relief to the inhabitants of Killin and the surrounding district, providing transport to people who are not able to access transport due to physical, neurological and/or psychological reasons, where there is a need to access services, which are essential and/or in the interest of their general wellbeing.

ACHIEVEMENTS & PERFORMANCE

This year has been one of growth, collaboration, and resilience for the Killin and District Volunteer Car Scheme. As we reflect on the past twelve months, we are proud to share the many ways in which our work has expanded beyond simply providing transport. Our dedicated volunteers have continued to deliver essential journeys for those in need, while also championing the value of community transport more broadly by supporting the development of similar schemes in neighbouring areas.

We have also taken important steps to advocate for our passengers. In partnership with a local MSP, we engaged in constructive dialogue with NHS Forth Valley to address the challenges posed by distant hospital locations. Our efforts have focused on improving appointment scheduling and enhancing support for parking and drop-off arrangements, ensuring a more accessible and compassionate experience for those we serve.

Earlier in the year, we successfully raised funds to purchase a wheelchair-accessible vehicle (WAV), which has since been acquired along with necessary accessories and branding. In evaluating the needs of our passengers, we also explored the addition of a swivel seat to aid with transfers. While recognised as a potentially valuable enhancement, it was decided that it is not an immediate necessity at this time.

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TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 30 JUNE 2025

We were pleased to welcome a new trustee to the team this year. As a former passenger, who brings a valuable first-hand perspective that will help inform and enhance the scheme’s operations. Meanwhile, our Treasurer has expressed a wish to step down from that role. Andrew will continue to serve as a trustee and will remain actively involved as the scheme’s bookkeeper.

Recognising the need for broader coverage, trustees agreed to move forward with volunteer recruitment, particularly through targeted advertising. At present, there are no available volunteers in some of the outlying villages, which can result in an 18-mile round trip just to collect a passenger before the actual journey begins. As passengers are only charged for the time they are in the vehicle, these additional travel costs have to be absorbed by the charity.

Our volunteers recently took part in information sessions delivered by Age Scotland, which offered valuable insights into dementia. These sessions covered the various causes and effects of the condition, and explored practical ways volunteers can offer compassionate and effective support to those passengers living with dementia.

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Recognising that many of our volunteers passed their driving tests over thirty years ago, we have also introduced a rolling programme in partnership with IAM RoadSmart. Through their Mature Driver Review, this initiative provides supportive assessments to help ensure our drivers remain confident and capable on the road.

As demand for charitable services continues to rise, particularly in light of the ongoing cost-of-living crisis, our work has become more vital than ever for residents in our community. We are actively working to raise awareness of the true value our service provides. To help quantify this impact, we are participating in a social value return initiative led by the Community Transport Association, in partnership with ECT Transport Charity.

Although our annual turnover is approximately £13,000, the social return on investment tells a much broader story. Our services generated an estimated £20,930 in health-related benefits and £25,540 in environmental

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2025

gains. This equates to a total social value of £46,470, demonstrating the significant and far-reaching benefits we deliver to individuals and the wider community.

Our collaboration with the Community Transport Association remains a valuable source of guidance and advocacy, and we are pleased to have recently joined Transform Scotland. In the near future, we will be contributing to a presentation titled Making the Case for Sustainable Transport, further reinforcing our commitment to accessible and environmentally responsible mobility.

We would also like to express our heartfelt thanks to all our volunteers. Their dedication and hard work are the backbone of our charity, without them, none of what we do would be possible.

FINANCIAL REVIEW

Overview

Total receipts for the period were £37,949 (2024: £21,472) and total payments for the year were £40,328 (2024: £13,963. The Charity has a deficit of (£2,379) (2024: £7,508) due to the purchase of the new WAV.

The Scheme would like to thank the following funders; National Lottery Community Fund, The Robertson Trust, Tay Charitable Trust, the Basil Death Trust, Stirling Council, Foundation Scotland, Robert Barr Charitable Trust, the Hugh Fraser Foundation and the FV Lomond CLLD.

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FOR THE YEAR ENDED 30 JUNE 2025

TRUSTEES’ ANNUAL REPORT

We are especially grateful to the Big Lottery for extending their support through the Communities Fund for another two years. In a climate of economic uncertainty and tightening funding streams, this backing is both timely and vital. While several funding sources have closed and eligibility criteria have become more stringent, we remain optimistic. We are committed to securing additional funding to sustain and grow our services, ensuring our income aligns with our operational needs.

Reserves Policy

The trustees considered the importance of financial resilience and agreed to try and increase the reserves to help cushion the impact of funding uncertainties and unforeseen emergencies. A formal policy has been adopted, setting a target reserve equivalent to six months running costs, which so far we have met.

Killin & District Volunteer Car Scheme currently has £12,244 (2024: £7,597) in reserves. Presently the charity does not have premises or overheads. The Trustees believe six months running costs would equate to circa £7,000.

FUTURE PLANS

We will continue to strengthen relationships with our existing supporters while actively pursuing new partnerships to expand our reach and impact. Discussions are underway with the Clackmannanshire Economic Regeneration Trust regarding the establishment of a new car scheme, and we are also likely to support Thornhill & Blair Drummond Community Council as they explore solutions to local transport challenges, including patient and medical transport.

As we look ahead, we do so with determination and hope, driven by the belief that accessible, community led transport is not just a service, but a lifeline.

CHAIR’S REFLECTION & RETIREMENT ANNOUNCEMENT

As part of this year’s report, our Chair has shared some personal reflections that speak to the values and passion that have guided his leadership. He has long been a vocal advocate for greater equality in rural communities, particularly in addressing the persistent challenges around transportation. His concern for the lack of equitable access to health and social care services has been a driving force behind much of his work, and his commitment to improving wellbeing in underserved areas remains unwavering.

The Board has also been informed that the Chair intends to retire from his role by October 2026. Now approaching his eighties, he has expressed a desire to step back and enjoy a new chapter, while continuing to support the causes he cares deeply about. We are immensely grateful for his dedication, vision, and the steady leadership he has provided over the years.

APPROVAL

This report was approved by the Trustees on 28[th] July 2025 and signed on their behalf by:

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Chair

INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 30 JUNE 2025

Independent Examiner's Report to the Trustees of Killin & District Volunteer Car Scheme (SC048451).

| report on the accounts of the charity for the year ended 30 June 2025, which are set out on pages 9 to 13.

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) Act 2005 ("the 2005 Act") and the Charities Accounts (Scotland) Regulations 2006 (as amended) ("the 2006 Regulations"). The Trustees consider that the audit requirement of Regulation (10)(1)(d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts under section (44)(1)(c) of the 2005 Act and to state whether particular matters have come to my attention.

Basis of Independent Examiner's Statement

My examination is carried out in accordance with Regulation 11 of the 2006 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 | do not express an audit opinion on the view given by the accounts.

Independent Examiner's Statement

In connection with my examination, no matter came to my attention:-

  1. which gives me reasonable cause to believe that in any material respect, the requirements

  2. e to keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations, and

  3. e to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Date: 28% July 2025

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STATEMENT OF RECEIPTS & PAYMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Receipts
Donations
Fundraising
Fares
Grants
Payments
Cost of Charitable Activities
Governance Costs
Purchase of Fixed Assets
Net Movement in Funds
Transfer between funds
Surplus/(Deficit) for year		 Note Unrestricted
Restricted
Total
Total
Funds
Funds
2025
2024
6
7
5
8
9		 £
£
£
£
1,657
-
1,657
1,135
776
-
776
959
5,137
-
5,137
4,917
2,000
28,379
30,379
14,460
9,570
28,379
37,949
21,471
4,623
10,791
15,414
13,648
300
-
300
223
4,923
10,791
15,714
13,871
-
24,614
24,614
92
4,923
35,405
40,328
13,963
4,647
(7,026)
(2,379)
7,508
-
-
4,647
(7,026)
(2,379)
7,508

The Notes on pages 11 to 13 form an integral part of these accounts.

STATEMENT OF BALANCES

FOR THE YEAR ENDED 30 JUNE 2025

Unrestricted Restricted Total Total
Funds Reconciliation Note
Funds
£		 Funds
£		 2025
£		 2024
£
Balance as at 01 July 2024 7,597 22,980 30,577 23,069
Surplus/(Deficit) for year 4,647 (7,026) (2,379) 7,508
Balance as at 30 June 2025 12,244 15,954 28,198 30,577
Bank & Cash Balances
Cash at Bank 28,198 30,577
Cash in Hand - -
28,198 30,577
Other Assets
Wheelchair Accessible Vehicle WAV 24,000 -
Wheelchair 389 -
Liabilities
Independent Examination Fee 300 300

Contingent Liabilities

The charity has no other material liabilities, contingent liabilities or obligations.

The Notes on pages 11 to 13 form an integral part of these accounts. These accounts were approved by the Trustees on 28[th] July 2025 and signed on their behalf by:

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Chair Treasurer

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025

1. Basis of Preparation

These accounts have been prepared on the receipts & payments basis in accordance with:

2. Fund Accounting

3. Taxation

4. Transactions with Trustees and related parties

5. Grants Received

Unrestricted Unrestricted Restricted Total Total
Funds Funds 2025 2024
£ £ £ £
Stirling Council AIM Training - - 1,040
National Lottery Community Fund - 16,990 16,990 9,220
Robertson Trust 2,000 - 2,000 500
Foundation Scotland - - - 3,700
FV & Lomond CLLD - 7,389 7,389 -
- 4,000 4,000 -
2,000 28,379 30,379 14,460

6. Donations

General Donations Unrestricted
Restricted
Total
Total
Funds
Funds
2025
2024
£
£
£
£
1,657
-
1,657
1,136
1,657
-
1,657
1,136

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FOR THE YEAR ENDED 30 JUNE 2025

NOTES TO THE ACCOUNTS

7. Fundraising

Fundraising
Unrestricted Restricted Total Total
Funds
£		 Funds
£		 2025
£		 2024
£
WAV Appeal - - - 776
UK Givey 85 - 85 -
Highland Games Tombola 567 - 567 -
Stirling Lottery 75 - 75 49
Shop Collection 48 - 48 134
775 - 775 959

8. Cost of Charitable Activities

Cost of Charitable Activities
Drivers Expenses
Administration
Website
Insurance
Mobile Phone
Training
WAV Expenses
Consumables
Equipment
KDVCS Van
Wheelchair
Signage for van
Fire Extinguishers		 Unrestricted
Restricted
Total
Total
Funds
Funds
2025
2024
£
£
£
£
4,566
6,593
11,159
12,615
25
-
25
116
-
241
241
70
-
579
579
456
32
276
308
216
-
425
425
-
-
2,526
2,526
-
-
151
151
175
4,623
10,791
15,414
13,648
Unrestricted
Restricted
Total
Total
Funds
Funds
2025
2024
£
£
£
£
-
24,000
24,000
-
-
389
389
-
-
225
225
-
-
-
-
92
-
24,614
24,614
92

9. Equipment

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NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30 JUNE 2025

10. Movements in Funds

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As at As at
30/06/2024 Receipts Payments 30/06/2025
Unrestricted Funds £ £ £ £
General Fund 7,596 9,570 (4,923) 12,243
Restricted Funds
WAV Fund 1,782 - (1,782) -
NL Community Fund 24 7,659 - (7,659) -
Stirling Council IAM 1,040 - (425) 615
Robertson Trust 2,500 - (2,500) -
Robert Barr Charitable Trust 5,000 - (5,000) -
Tay Charitable Trust 2,000 - (2,000) -
Hugh Fraser Foundation - 4,000 (4,000) -
FV Lomond CLLD - 7,389 (7,389) -
NL Community Fund 25 - 16,990 (1,650) 15,340
Basil Death Trust 3,000 - (3,000) -
22,981 28,379 (35,405) 15,955
Total Funds 30,577 37,949 (40,328) 28,198
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11. Purpose of Funds

General Fund

Basil Death Trust WAV Fund

NL Community Fund

An unrestricted fund that can be expended at the discretion of the Trustees in furtherance of the objects of the Charity.

Restricted funding to contribute towards the purchase of a WAV.

Restricted funding to contribute towards the purchase of a wheelchair accessible vehicle WAV.

Restricted funding to help with vehicle costs, Insurance, administration, governance, and training

The Robertson Trust Restricted funding to contribute towards the purchase of a WAV. Tay Charitable Trust Restricted funding to contribute towards the purchase of a WAV.

Robert Barr Charitable Trust

Restricted funding to contribute towards the purchase of a WAV.

Hugh Fraser Foundation Restricted funding to contribute towards the purchase of a WAV. Stirling Council Restricted funding to pay for IAM Training Loch Lomond CLLD

Restricted funding to go toward the WAV costs, including signage, insurance, tax, fuel and any equipment.

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