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2025-04-30-accounts

Meldrum Paths Group SCIO

Scottish Charity Number SC051977

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Trustees’ Annual Report and Accounts Year Ending 30 April 2025

Meldrum Paths Group SCIO trustees’ annual report and accounts for 2024/25

Page 1 of 7

Trustees’ Annual Report for the period to 30 April 2025

Reference and Administrative Information

Charity name Meldrum Paths Group SCIO

Charity number SCO51977

Address

Westbank Cottage Lower Cowgate Oldmeldrum Aberdeenshire ABS1 OPP

Trustees

Our trustees appointed at the AGM of 28 October 2024

Structure, Governance and Management

Constitution

Meldrum Paths Group is a Scottish Charitable Incorporated Organisation (SCIQ). It was registered in its current legal form on 2 September 2022. Meldrum Paths Group had existed as a formally constituted unincorporated association since 2012. The assets of the unincorporated association were transferred to the SCIO on the 2 September 2022. Meldrum Paths Group SCIO has a two-tier structure with members who attend meetings and appoint a board. The board control the activities of the organisation and meet regularly throughout the year. The people serving on the board are referred to in the constitution as CHARITY TRUSTEES.

Appointment of trustees

Up to 7 charity trustees may be elected to the board or appointed by the board from the membership and a further 4 trustees who are non-members may be co-opted to the board. For 2024/25 we have had 5 charity trustees serving the board.

Meldrum Paths Group SCIO trustees’ annual report and accounts for 2024/25

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Objectives and Activities

To meet these high level purposes the group’s specific objectives are:

2023/24 was the first full year of the group operating as a Scottish Charitable Incorporated Organisation (SCIO). There have been some significant areas of progress across the group’s objectives.

Meldrum Paths Group SCIO trustees’ annual report and accounts for 2024/25

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recommended for shared space/quiet road designation have been accepted for

inclusion in the finalised RATN.

Our plans for the future

Looking ahead, the trustees will continue to seek to build on their past successes.

In relation to Objective 1, we anticipate significant progress in our work towards local path development and connecting communities with safe active travel routes. In particular we anticipate that 2025/26 will see a step change in the long-standing Meldrum Meg Way project that seeks to link Oldmeldrum, Daviot and Inverurie. We also anticipate further partnership working with Aberdeenshire Council and NESTRANS towards the designation of shared space routes on specific minor roads in the Oldmeldrum area.

Meldrum Paths Group SCIO trustees’ annual report and accounts for 2024/25

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In relation to Objective 2, we hope to build on our ebike and conventional bike provision services to actively promote this carbon-free mode of transport to under-represented groups within our local community. We aim to use our led rides, as a means to provide practical help towards enabling individuals to make small modal shifts towards this means of transport.

Progress in our activities in relation to Objectives 1 and 2 will help us meet our Objective 3. We are hoping to further increase ebike use and cycling across the community through targeted led rides. We also hope to increase community engagement through the recruitment of volunteers to assist with pathway and ebike maintenance. Our ongoing work to increase our online presence and provide route information for walkers and wheelers (including cyclists) will impact positively on environmental improvement and community development.

We continue to support moves towards social prescribing and following a change in local healthcare provision we hope to play an active part in enabling such an initiative, that could provide significant community benefits in terms of improved well-being, to come into being.

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Meldrum Paths Group SCIO trustees’ annual report and accounts for 2024/25

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Financial review

Reserves policy

The trustees’ policy is to use ebike hire funds to pay for ebike maintenance equipment and repairs.

Meldrum Paths Group SCIO accounts for the period to 30 April 2025

Statement of receipts and payments for the year ended 30 April 2025

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|||||||||| |---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Year|Year| |Funds|Funds|ended|ended| |30|April|30|April| |2025|2024| |Receipts| |E|Bike|Hire|Fees|£1,100.00|£0.00|||£1,100.00|£675.00| |Local|Authority|Grants|£2,728.16|£0.00|£2,728.16|£736.32| |Donations|£1,328.00|£0.00|£1,328.00|£0.00| |Total|Receipts|£5,156.16|£0.00|£5,156.16|£1,411.32| |Payments| |Maintenance|e|Bikes|-£225.57|-£225,57|£0.00| |Brochure|£0.00|£0.00|-£620.00| |Hall|Hire|-F.10.00|-£10.00|-£30.00| |Insurances|-£670.45|-F670.45|-£B28.47| |CAPEX|-|Unrestricted|-£5,598.00|-£5,596.00|-£100.48| |CAPEX -|Unrestricted|-£2,759.85|-£2,759,85|-£423.30| |Total|Payments|-£9,263.87|£0.00|||-£9,263.87|-£2,002.25| |surplus|/|Deficit for the|Year|-£4.107.71|£0.00|||-£4,107.71|-£590.93|

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Year|Year| |Funds|Funds|ended|ended| |30|April|30|April| |2025|2024| |Opening|Cash|at|Bank|||£6,1741.93|£6,762.86| |Surplus|/|Deficit|for the|Year|-£4,107.74|£0.00|||-£4,107.71|-£§90.93| |Closing|Cash|at|Bank|£2,064.22|£6,171.93| |Assets| |E|Bikes|£9,446.68|£9,570.00| |Strimmers|£2,759.85|£0.00| |Container|£1,800.00|£2,700.00| |£14,006.53|£12,270.00| |Liabilities| |Huntly|Bikes|Hire|Pilot|3|£0.00|-£450.00| |Depreciation|is|over|5 years|

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Notes to the accounts - for the year ended 30 April 2025

Meldrum Paths Group SCIO trustees’ annual report and accounts for 2024/25

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1 Basis of accounting

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

2 Nature and purpose of funds

Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. Ebike hire income was £1,100.

Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes. During the year the charity received grant of £2,728.16 and donations of £1,328.

3 Related party transactions

No remuneration was paid to the trustees or any connected persons during the year.

4 Income generated from rental income of eBikes.

This year rental income totalled £1,100.

5 Grants received

Aberdeenshire council - Income External Grant Funding £2,728.16 Aberdeenshire Council. Funds used in full to procure 2 heavy duty Strimmers to facilitate the maintenance of the extensive path network around Oldmeldrum and Bourtie.

6 Cost of charitable activities

Ebike maintenance -£225.57
Map leaflet production £0.00
Town hall hire -£10.00
Insurances -£670.45
Total -£906.02

7 Governance costs ~

Zero in this financial year.

8 Transfers between funds

No Transfer between funds this financial year.

Meldrum Paths Group SCIO trustees’ annual report and accounts for 2024/25

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independent Examiner’s Report to the Trustees of Meldrum Paths Group SCIO $C051977

| report on the accounts of the charity for the year ended 30 April 2025 which are set out on pages 6 to 7 of the Trustees’ Annual Report and Accounts.

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 and the Charities

Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 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.

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts 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 the course of my examination, no matter has come to my attention [other than disclosed below*]

  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 Accounts Regulations

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

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Address:
Ao NESKHewe PROG, OrsnEDon , ABS
Date: x
GS So DOA.
Please delete the words in brackets if they do not apply. If the words do apply set out those matters
which have come to your attention.
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20250430 MPG accounts independent examiner report