SCOTTISH ACCESSIBLE TRANSPORT ALLIANCE SCIO
Annual Report & Financial Statements
For the year ended
31 March 2023
Scottish Charity No SC048802
FOR THE YEAR ENDED 31 MARCH 2023
ANNUAL REPORT & FINANCIAL STATEMENTS
CONTENTS
| Trustees’ Annual Report ...................................................................................................................... | 3 - 4 |
|---|---|
| Independent Examiner’s Report .......................................................................................................... | 5 |
| Statement of Receipts & Payments ..................................................................................................... | 6 |
| Statement of Balances......................................................................................................................... | 7 |
| Notes to the Financial Statements ....................................................................................................... | 8 |
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TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023
The trustees are pleased to present their report and financial statements together with the independent examiner’s report for the year ended 31 March 2023.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity Name
Scottish Accessible Transport Alliance SCIO
Charity Number SC048802
STRUCTURE GOVERNANCE and MANAGEMENT
Governing Document
The charity was established as an unincorporated association on the 10th February 1998 and granted its Scottish Charitable Incorporated Organisation (SCIO) status on 31st October 2018. It is governed by its constitution
Organisational Structure
Membership of SATA is open to any individual or representative of an organisation supporting its objectives. Its business is conducted by a Board, acting as trustees, consisting of its Office Bearers, Chairperson, Vice Chairperson Secretary and Treasurer and other members to a total of not less than six and not more than twelve all elected annually but the members. At least 50 % of the committee should be disabled people.
OBJECTS & ACTIVITIES
The organisation’s purposes are:
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to promote the welfare of disabled people in Scotland by ensuring that transport facilities and services are available to meet their needs;
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to advance education and research into transport issues, and to disseminate the knowledge gained from this research.
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FOR THE YEAR ENDED 31 MARCH 2023
TRUSTEES’ ANNUAL REPORT
ACHIEVEMENTS & PERFORMANCE
During the accounting year SATA members continued to contribute to national policy on accessible transport. SATA is a member of the National Transport Accessibility Steering Group which has initiated a review of the Accessible Travel Framework. Similarly, SATA is involved with the Roads for All Forum.
Over the year, board members revisited the constitution and amendments were agreed at the AGM in March.
SATA has continued to meet online, taking out a zoom subscription to make this possible.
SATA also decided to modernise its website and engaged a consultant to take this forward. However, the consultant was unable to finish the project due to family circumstances and we have not yet been able to take this forward.
FINANCIAL REVIEW
Overview
The subscription income has greatly reduced due to lack capacity to undertake this administration task. Total income for the year was £178 (2022: £66) Expenditure amounted to £103 (2022: £1,017) The total funds within the organisation at the end of the year is £7,309 (2022: £7,234)
Reserves Policy
The reserves at the year-end are £7,309 (2022: £7,234). The trustees believe that three months’ expenditure is a suitable level of reserves.
FUTURE PLANS
Unfortunately, the charity is considering dissolution. This is due largely to the lack of volunteers with the capacity to develop the organisation going forward.
APPROVAL
This report was approved by the trustees on 17[th] May 2024 and signed on their behalf by:
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FOR THE YEAR ENDED 31 MARCH 2023
INDEPENDENT EXAMINER’S REPORT
Independent Examiner's Report to the Trustees of Scottish Accessible Transport Alliance SCIO
I report on the accounts of the charity for the year ended 31 March 2023, which are set out on pages 6 to 8.
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 I 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:-
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which gives me reasonable cause to believe that in any material respect, the requirements
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to keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations
have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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STATEMENT OF RECEIPTS & PAYMENTS
FOR THE YEAR ENDED 31 MARCH 2023
| Total | Total | ||
|---|---|---|---|
| Receipts | Note | 2023 £ |
2022 £ |
| Subscriptions | 30 | 6 | |
| Donations and Gift Aid | 121 | 54 | |
| Investment Income (Bank Interest) | 26 | 6 | |
| 178 | 66 | ||
| Payments | |||
| Charitable Activities | 5 | 103 | 817 |
| Governance Costs | - 103 |
200 1,017 |
|
| Surplus/(Deficit) for year | 75 | (951) |
All funds are unrestricted
The Notes on pages 8 to 8 form an integral part of these accounts.
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STATEMENT OF BALANCES
AS AT 31 MARCH 2023
| Funds Reconciliation | £ | £ |
|---|---|---|
| Balance as at 01 April 2022 | 7,234 | 8,185 |
| Surplus/(Deficit) for year | 75 | (951) |
| Balance as at 31 March 2023 | 7,309 | 7,234 |
| Bank & Cash Balances | ||
| Cash at Bank of Scotland | 1,675 | 1,626 |
| Cash at Scottish Widows | 5,634 | 5,608 |
| 7,309 | 7,234 | |
| Liabilities | ||
| Independent Examination Fee | 200 | 100 |
SATA has no contingent liabilities
*£200 for two years IE
All funds are unrestricted
The Notes on pages 8 to 8 form an integral part of these accounts.
These accounts were approved by the trustees on the 17[th] May 2024 and signed on their behalf by:
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
1. Basis of Preparation
These accounts have been prepared on the receipts & payments basis in accordance with:
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(a) The Charities and Trustee Investment (Scotland) Act 2005
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(b) The Charities Accounts (Scotland) Regulations 2006 (as amended)
There have been no changes to the basis of preparation or to the previous year’s accounts.
2.
Fund Accounting
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(a) Unrestricted funds are those that can be expended at the discretion of the trustees in the furtherance of the objects of the charity.
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(b) Designated funds are unrestricted funds that the trustees have set aside for particular purposes. The designation is administrative only and does not restrict the trustees’ ability to apply the funds.
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(c) As at the 31[st] March 2023 all the charity’s funds were unrestricted.
3. Taxation
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(a) The charity is not liable to income tax or capital gains tax on its charitable activities.
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(b) The charity is not registered for VAT, thus all costs are shown inclusive of VAT charged.
4. Transactions with trustees and related parties
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(a) During the year, no remuneration was paid to trustees. (2023: £274).
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(b) No expenses were reimbursed to two trustees during the year (2023: £344).
5. Cost of Charitable Activities
| Cost of Charitable Activities | |
|---|---|
| Zoom Subscription Meeting Expenses Trustee Expenses Admin - website/domain name |
Total Total 2023 2022 |
| £ £ 103 - - 200 - 344 - 274 |
|
| 103 818 |
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