Charity Registration Number SC 050675 KINROSS-SHIRE MOVE GREENER ORGANISATION (SCIO) Annual Report and Financial Statements For the year ended 31 January 2023 Prepared by Alan Thomson (Treasurer) Easter Dunochil 3 High Street Kinross KY13 8AW
KINROSS-SHIRE MOVE GREENER ORGANISATION Contents Reference and Administrative Details Trustees. Report 2and3 Statement of Trustees. responsibilities Independent Examinerfs Report Statement of Financial Activities Balance Sheet Note5 to the Flnancial Statement5
KINROSS-SHIRE MOVE GREENER ORGANISATION Reference and Administrative Details Trustees Principal OFftce Easter Dunochil 3 High Street Kinr055 KY13 8AW Charlty Reglstratlon Number SC 050675 Independent Examiner Pa8e I
KINROSS-SHIRE MOVE GREENER ORGANISATION Trustee< Report The Trustees present the annual report together with the financlal statements of the charity for the year ended 31$1January 2022. The Organisation's purpose is the advanrnent of environmental protection or improvement. The Organisation's charttable objects are to advan environmental protection or improvement, and in furtherance of this purpose, we will promote andlor facilitate: l Activities and initiatives aimed at reducing the environmental impact of car use in KinrosS- shire, 2. The use of shared vehicular transport and altemative modes of travel including walking and cyclin& 3 Benefits to health, wellbeing and local economic activity through delery of the first two object Page 2
KINROSS-SHIRE MOVE GREENER ORGANISATION Trustees. Report The Car Share Scheme launched in April 2021 has passed the trial stage and is now well established. The scheme has improved its usage perforrnan during this financial year to the extent that we are now in active di5CUSsion with our Partners- Enterprise, who run the scheme, and Perth & Kinross Council, who help with infrastructure- to introduce a second ' fully-elertric car. Thi5 yearfs accounts show the final payment of £1.080 from our Charity to Enterprise to subsidise the trial. KMGO and Enterprise shared the operatlonal costs 50150 in the first year (to prove the concept), with an agreement that, rf the scheme proved viable, Enterprise would continue to supply a vehicle beyond year l. Enterprise has already committed to doing so lat no expense to KMGOI. and to expanding the size and mix of the fleet and to converting to 'all electri¢, in the future. KMGO will maintain responsibility for the relationship with the Council (for parking and charging infra5trurturel, and for marketing, but will not be responsible for any operational costs Inor will it derive any income from the scheme). The aim is to have an all-electric mixed Ishared] fleet of cars, vans and minibuses operating acr055 Kinr055-shire for use by businesses. public bodie5. organisations, clubs and private individuals in the coming years. Alongside the Car Share Scheme, KMGO has been working on a 12-month electric bike pilot scheme. For this. KMGO has applied for and reIVed a grant of £2.000 from the Kinross Community Council Newsletter fund and a grantof £12,356 from the Energy Saving Trust. This attempt to run our own scheme has been hampered by the difficulty of securing suitable premise5 and the COVID-related reluctance of local volunteers to get involved duringthe pandemic. We have now decided that a locally-run bike share is not practical to be run by the three existing volunteers. Instead. we have started discussions with a commercial partner called Bewegen and we have also had preliminary discussions with our 4 local Peth & Kinross councilors. We are hopeful this will lead to a similar operation whlch exists with our car share scheme, involving the running of the scheme by a professional partner, with the financial backing and 5UPPOrt of both our charity and the Council. KMGO ha5 also started investigatin& documenting and photographing a series of walk5 in nd around Kinross wwth the aim of publishing details of these (online and irb print) in the following year. Page 3
KINROSS-SHIRE MOVE GREENER ORGANISATION Statement of Trustees, Responsibilities The strurture of the organisation consists ofr.- The MEMBERS- who have the right to attend momborg, meetines (including any annual general meeting) ènd have important powers under the constitution; in particular. the members appoint people to serve on the ard and tske decisions on changes to the constitution itself. The BOARD - who hold regular meetings. and generally control the activitles of the organisation; for example, the b)ard [5 responsible for rnonltoring and controlling the financial position of the organisation. The people serving on the board are referred to in this constitution as CHARrrY TRUSTEES. The Trustees. who meet regularly and are re5p¢)nsible for: l. Ensuring that the constitution of the Chartty is adhered to. 2. Ensuring that the planned attivitie5 advance the Organi5ation's charitable purp)se5, 3. Making sure that the Charity CaleS out its planned activities 4. Winding up the Charity if required. The Trustee5 are responslble for preparin8 the Trustee5' Report and the financial statements in atcordance with IK Accounting Stsndards and applicable law and regulations. The law applicable to Charities require5 the Trustees to prepare financial statements for each finarhiial year which glve 3 true and fair view of the stste of affair5 of the Charity and of the incominE resource5 and application of resources of the Chartty for that period. In preparing these financial statement5, the Trustees are required to;11) select suitsble accountin8 policie5 and then apply them con5iStentlyJ121 observe the methods and principles in the Charitles SORP.131 make judgement and estimate5 that are reasonable and prudent, {4) State whether applicable accounting standards have been followed, and151 prepare the f5nèncial statements on the going conrern basis unless it is inappropriate to presume that the charity will continue in business. The Trustee5 are responsible for keeping proper accounting records that dlsclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the flnancial statemellts comply with the Charities Act 2011, the applicable Charit7e5 (Accounts and Reports) Regulations and the prowsions of the constitutlon. The Trustees are also responsible for safeguardin8 the assets of the Chartty and hence for takin8 reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Trustees of the Chartty on ........ .and slgned on tts b8half by; rustee
Page 4 KINROSS-SHIRE MOVE GREENER ORGANISATION Independent Examinerfs Report I report on the accounts of the Charityfor the year ended 31" January 2023. The Charltls Trustees are responsible for the preparation of the accounts in accordance with the term5 of the Chartties and Trustee Investment (Scotland) 2005 Act and the Charlties Accounts Iscotland) Regulation5 2CMJ6. The Charity Trustees consider that the full audtt requirement of Regulation 10(1} (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44{1) (c) of the Act and to state whether particular matters have come to my attention. My examination Is carrled out in accordan with Regulation 11 of the Charities Accounts Iscotlandl Regulations 2006. An examination included a review of the accounting records kept by the Charity and a comparison of the account5 presented with those records. It also include5 consideration of any unusual items or disc105ures in the account5 and Seeks explanations from the Trustee5 concerning such matters. The procedures undertaken do not provide all the evidence that would be required In an audlt and, con5equentlyi I do not express and audit oplnion on the accounts. In connectlon with my examination, no matter has come to my attention" which gives me cause to believe that in any material respect the requirements111 to keep accounting records in accordance with sertion 4411) lal of the 2005 Art and Regulation 4 of the 2006 Accounts Regulations, and (21 to prepare accounts which accord with the accounting records and comply wwth Regulation 9 of the 2006 Accounts Regulations, have not been met: or to whith, in my opinion, attention should be drawn in orderto enable a proper understanding of the accounts to be reathed.
Page 5 KINROSS-SHIRE MOVE GREENER ORGANISATION Statement of Financial Activities for year ended 315t January 2023 (Please note that this is the first year of operation f(K KMGO therefor@ there are no previous year figures or year-on-year comparisons.) Income from: Car Share Grants £Nil Bike Share Grants £Nil Total Income £Nil Expenditure on: Car Share (£1,080) Bike Share {£ 241 Marketing Costs 1£ Nil) Total Expenditure {£1.1041 Net movÉmÈnt in funds £1.104 Reconclliation of funds Total funds brought forward £4.018 Total funds carried forward £2,914 All of the Charl$ activities derive from continuing operations during the 3bove period. The grant of £12.356 from ETS is not included in thÈse 3tcounts as it is only clairnable once we have spent the grant on the appropriate equipment, which ha5 not yet occurred.
Page 6 KINROSS-SHIRE MOVE GREENER ORGANISATION Balance Sheet as at 31st January 2022 (Please note that this is the first year of operation for KMGO therefore there are no previous year figures or year-on-year cornparfson&) Fixed Assets £Nil Current Assets Cash at bank and in hand £2,914 Net Assets £2,914 Funds of the Charlty Unrestricted funds £2,914 The financial statements on pages 6 and 7 were approved by the Trustees, and authorised for issue on .Idatel and signed on their behalf bv-
Page 7 KINROSS-SHIRE MOVE GREENER ORGANISATION Notes to the financial statements The charity is considered to pass the test set out in Paragraph I Schedule 6 of he Finanee Act 2010 and thereforo it meets the definition of a ch3rit3ble company for UK corporation tax purposed. Accordingly, the charity is potentially exempt from taxation in respett of income or capital gains recetved with =in categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 orsection 256 of the Taxation of Chargeable Gains Art 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Individual fixed assets costing £ICM) or more are inttially recorded at Cost, less any subsequent accumulated depreciation and subsequent accumulated impaimient losses. Depreciation is provided on tangible fixed assets so as to wrtte off the cost or valuation, less any estimated residual value. over their expected useful economic life on a 20% straight line basis. Certain Grant income 15 restricted in its application and the income is recorded separately and used only for the purpose intended. No Trustees have received any remuneration from the Charity during the year. No staff were employed during the year. Pa8e 8