HARRIS COMMUNITY HEELS EÉT. 2QZ3 Registered Address: Room 14 Councll Offlces, T8Tbert. Isi8 ot Harris HS3 3BG Tèlephone: 01859 502588 EmaiL"harrlscommunitywheats@outiookeom Harris Communitywheels SCIO Financial Accounts Year Ending 31" March 2026 Seottish tharity Numb8r. SC005246
Report of the Thistees for the Year Ended 31 March 2026 The Trustees present their report together with the ftJallcial statements and the independent eXan]l'S rert for the year ended 31 March 2026. Charity Number SCIXI52460 Contact Address . Room 14 Council Offices Tarbert Isle of Harris HS3 3BO Current Trnstees Isabel Campbell (Chair) Rhoda Macdonald (Vice-chair) Peggy Mackay (Tre&gurer) Morag MU[ (Sc¢retsry) Lucy Macdonald Independent Examiner: Ronald C Moffison, BaDk House, Tari Isle of Harris HS3 3DJ Bankers Bank of Scodan Cromwell Street Stornoway Isle of Lewis HSI 2DD
Report of the Trustees for the Year Ended 31 March 2026 STRucfuRE, GOVERNANCE AND MANAGEMENT Governing document Harris Community Wheels is a Scottish Clwitable Incorporated Organisation registered with OSCR on 6 April 2023. The purposes and adn]i]llStration arrangements are set in the constitutio Number of charity trustees The maximum number of clwity trustees is 8. Appointment of Trnstees Trustees, including a Cbainw Secretary. Treasurer are appointed or reappointed by members at the ADnual General Meeling which is held in June of each year. Membership is open to Intere members of the Haais conmiunÉty. Volunteers The Clwity is de•t on volunteers for their continued supp)rL The T[teeS with to place on re¢ord their thatths to all who h¢lwl during the year to Enake the charity a succ8. objectiv and aims The organtsation's purposes are generally to carry oul within Isle of Harri4 the objects of th¢ organisation and to provide: relief to those in need due to age. ill heallty disability, financial hardship or other disadvantsge. advancement of health and wellbeing iii. the provision of recreational facilities. or the orgaiiisation of recreational activitie& with the object of improving the conditlons of life for the persons for whom the faciliti¢s or activities primarily intended. The organisation the following specific aim: To provide wheelchair accessiTr)le trans to the Isle of Harris community to vulnerable people. F¢ople with disabilities and wheelcl)aii users. to enable them to attend Day Care, Respi Care, appointments and other activities in order to aid mobility. alleviate discomfor¢ reduce isolation and improve their quality of life. To provide traDSPOrt for pwple in the ¢on)munity to enableth¢m to aCsS educational and sporting activities.
Report of the Tte¢S for the Year Ended 31 Mareh 2026 Charitabio actlvlti05 Harris Con]munity Wheels provided wheel¢hair accessible transport to vulnerable people in the Isle of Ha13 community.. people with disabiliÉics and wheelchair w¢rs, to enabl¢ them to attend appointments and events. The vebicle was used on 59 (s1onS during 2025r26 for the following PURIJOSE NUMBER Hospital ApFQillttnentltransfers 15 19 Musical Memories io Optician Respitc/Lwe home transfer Lev¢rburgh Hon]e of Rest 33 41 Dentist Personal 12 15 Ofthe 81 passengers c8rried {excl drivers). 30 people {41%1 were v4heel¢hair users.
R8POrt otth8Trustees tor theyoar Ended 31 March 2026 INDEPENDENT EXAMINER'S REPORT Ronald Moffisonh&s independently examined the accounts and his rewrt is appended. FINANCIAL REVIEW Summary The balance at l April 2025 was £7.190. Income for the year was £17.527 and expenditure was £4.329. This resulted in a surplus of £13,198. Reserves Policy It18 the alm of the Organlsatlon to bulld up reserves. with a vlew to repl8clng the current vehicle in due course. Isabel CampbelL ChAir Date IS. s,90&
INDEPENDENf EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2026 IndepeDdent Eminer'S Report to the Trustees of Harri8 Communlty Whee I report on the accA)uDts of the charity for the year end 31 March 2026 which are set out on pages 7 to 9. Respeelfve respoD8ibilitie8 of Trnstees and Examiner The charity trustees are responsible for the prepatation of the aLYounts in acconlanc¢ with the tsrnjs of the Charities and Tnjstee Investment (Scotland) Act 2005 (*he 2005 Act") and the Charities Accounts (Scotland) Regulations 2006 (as amended) {'%he 2C()6 Regulations'j. The charity's trustccs Consider that th¢ audit requirement of Regulation 10(I)(d) of the 2006 Regulations does not apply. It is my r¢swnsibility examine the aLxx)unts as required under section 44(IXc) of the 2005 Act and to state whether parficul8r matters have come to my attentio Bas1$ of Independent ExamlDer's Ststem¢nt My examination is carried out in accordance with the Regulation I l of the 2006 Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts prcsented with thosc records. It also includes consiLteration of any unusual items or disclosures in the accounty 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 consequendy I do not express an audit opinion on th¢ view given by the accounts. Ind¢pend¢nt Examiner's Ststement In conn¢ction with my examination, no nmtter came to my att¢ntion:. which gives me reasonable cause to believ¢ that in any material respeci the requirements: to keep accounting records in accordance with Stion 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations, and to prepare accounts which accord with the accounting reconts and comply with RegulatioD 9 of the 2(MJ6 Regulations have not been met or 2 to whicl in my Opinio attention should be drawn in order to ¢nabl¢ a pmper understanding of th¢ accounts to be reached. Signed: /f z//<7 SZ Ronvdld C Morrison Bank House Tarbert Isle of Harris HS3 3DJ
STATEME OF RECEIEYS AND PAYMENTS FOR THE YEAR ENDED 31 MARCH 2026 Note 2025 2024 Receipts Grants- NHS Western Isles Ward Priority Funding Western Islcs DevelOpnnt Trust CMHWF 12.695 500 1.593 1.000 1,500 Don*tion8- General Use of V¢hick 2,4tKI 310 2,625 1,040 Fundrnlsing 114 Total Receipts 17J27 Payments Cost of Cl)aTitable activities 4.329 2284 Governance costs Totsl Payments 4a29 2384 sUlUs (tkficit) for the lod 13,198 1356 The notes on page 9 fonn an integral part of these accounts
STATEMEKf OF BALANCES AS AT 31 MARCH 2026 2026 2025 Funds Reconciliation 0ing Bank Bal 7,190 5.934 Surplus (Deficit) for the year 13,198 1256 Closing Bank Balance 20.388 7,190 Cash and Bank Balan¢eJ Cash at Bank 20.338 7.190 Pety cash 50 20J88 7,190 OthorAJsd Vehicle (at cost) 22,595 22,595 Liabllities None The note5 on page 9 forni an integral part of these accounts. Approved by the TneeS on and signed on tbeir behalf by Chair ,.I,I-- Treajurer
NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Basis ofAceountillg These accounts have be£n prepared on the Receipts and Payments basis in accordance with the Charities and TnLStee Invcstment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). Fund A¢¢ounthig (a) Unrestricted fill]ds are those that may used at the discretion of the trustees in furthwrK of the objects of the charity. All funds are unrestricted. Restricted fijnds may only be used for specific pUTSeS. Restrictions arise when Specifi by the donor or when funds are raised for specific puLws¢s. (b) Taxatlon The charity is not liable to income tax or capttal gatns tax on its cljaritsble activities. Ic¢overable VAT is included in the payment to whieh it relates. TRUSTEES REMUNERATION AND EXPENSES (*) No r¢mun¢ration was paid to trustees or any connected persons during the year (2024-25 Nil). (b) During th¢ year £0 (2025- £79) ofr¢imbursed expenses was paid to any trustees (2025-1) Cost of Cb2rit•ble Aelivltle8 2026 2025 2,467 803 205 699 671 719 245 476 Maintenance Road Tax & MOT Fuel Equipment Subscriptions Stationery and Postag¢ Advertising 105 50 172 4,329 1283