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 re￿rt 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 succ￿8.
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 aC￿sS educational
and sporting activities.

Report of the T￿￿te¢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 Ha￿13 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 E￿miner'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 S￿tion 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 DevelOpn￿nt 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
sU￿lUs (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
0￿ing 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 Tn￿eeS 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 pUT￿SeS. 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.
I￿c¢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