NAIRN BEACH WHEELCHAIRS ACCOUNTS FOR 31 MARCH 2025 CHARITY NUMBER SC053229 Rethink Accountancy Unit I I Whitemyres Avenue Aberdeen AB16 6HQ
Nairn Beach Wheelchairs Independent Examiner's Report to the Trustees Nairn Beach Wheelchairs. We report on the accounts of the charity.for the year ended 31 March 2025. 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. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Reoulations does not apply. It is our responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to our attention. Basis of independent examiner's report Our examination is carried out in accordance with Regulation I l of the Charities Account (Scotland) Regulations 2006. 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 evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the accounts. Independent examiner's statement In the course of our examination, no matter has come to oui" attention which gives me reasonable cause to believe that in any material respect of the requirements: To keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Reoulation 4 of the 2006 Accounts Regulations, and To prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Rethink Accountancy Unit I I, Whitemyres Avenue Aberdeen AB16 6HQ Rethlnk Accountan¢y FCCA 0041840 Unit 11, Whltemyres Avenua, Aberdeen, AB16 6HQ rethink@rethinkac. OLintancy.Go.u Date: t/ i/26.
APPENDIX 1 oscr,.. Period start date Month Year 03 24 Period end date Month Year 03 25 Day 26 Day 31 To Office of the Scottish Charity Regulator Charity name Other names charity is known by Registered charity number Charity's principal address Nairn Beach Wheelchairs SC053229 Names of the charlty trustees on date of approval of Trustees, Annual Report Dates'acted rf, .(or: body) entitled°t . pp_g.inl.Aruslw(if.4ny,) 10 11 12 13 14 15 16 17 18 19 20
APPENDIX 1 Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period) Type of governing document Constitution of an incorporated association Trustee recruitment and appointment At the AGM Clause 30 of the constitution allows members to elect any member to be a member of the management committee. Trustees can be recommended to the management committee and approved in accordance with clause 31 of the constitution. Charitable purposes To provide free specialist Wheelchairs and equipment enabling disabled access to the beach at Nairn. Restricted only by the impact of the tide for safety reasons. Volunteers supervise the Clients who are accompanied by their own Carers and bookings are confirmed in advance. Summary of the main activities in relation to these objects Maintenance and support of the Wheelchairs along with provision of suitable accessories for the comfort and warmth of the Clients. Fundraising via Events and Activities maintain the cost and expenses associated with additional Vvheelchairs and equipment.
APPENDIX 1 Summary of the main achievements of Establishing a secure location for the storage and maintenance of the the charity during the financial period Wheelchairs. Increasing the number of available chairs from Iwo. Fundraising Activities to the tune of £37,000 ensuring the continuation of the facility Wheelchairs were not available for clients in this reporting period but 15 volunteers trained and ready for April 2025. Website and Facebook communications have been established in this period along with Just-Giving opportunity Safeguarding rules and training process for volunteers has been created Formal roles have been documented for the Officers and Trustees to comply with OSCR requirements Hoist and safety equipment has been incorporated and volunteers trained on the use of same. Most Carers are able to provide this support. Brief statement of the charity's policy on reserves Sufficient reserves are held to ensure the Annual ongoing expenditure is covered. A sinking fund will be established to ensure replacement of capital equipment (Wheelchairs/Hoists etc) can be Details of any deficit None Donated facilities and services (if any)
APPENDIX 1 The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature(s) Full name(s) Position (e.g. Chair) Chair and Trustee Trustee Date 1011 /26
osc Nairn Beach Wheelchairs SC053229 Charity Regulator Receipts and payments accounts For the period from to 26 03 24 31 03 25 Section A Statement of receipts and payments Unrestricted funds Expendable endowment funds Permanent endowment funds Total funds current period Totsl funds last period Restricted funds to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ A1 Receipts Donations 32,657 32,657 Legacies Grants 4,000 6,811 10,811 Receipts from fundraising activities Gross trading receipts Income from investments other than land and buildings Rents from land & buildings Gross receipts from other charitable activities 1,000.00 1,000 A1 Sub total 37,657 6.811 44,468 A2 Receipts from asset & investment sales Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total Total receipts 37,657 6,811 44,468 A3 Payments Expenses for fundraising activities Gross trading payments Investment management costs Payments relating directly to charitable activities Grants and donations 631 631 33.144 33.144 Governance sts Audit l independent examination Preparation of annual accounts Legal costs Other A3 Sub total 33,776 33,776 A4 Payments relating to asset and investment movements Purchases of fixed assets Purchase of investments A4 Sub total Total payments 33,776 33,776 3,881 6,811 10,692 A5 Transfers to l (from) funds Surplus / (deficit) for year 3,881 6,811 10,692
APPENDIX 2 Nairn Beach Wheelchairs Section B Ststement of balances SC053229 Unrestricted funds Expendable endowment funds to nearest £ Pernianent endowment funds to nearest £ Total current period to nearest £ Total tsst period Restrirted funds to nearest £ to nearest £ to nearest £ 81 Cash funds Cash and bank balances at start of year Surplus l (deficit) shown on receipts and payments account 6,811 10,692 3,881 Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) 3,881 6.811 10,692 Fund to whlch asset belongs maftt valuation Last year to nearest £ to nearest £ Total Fund to whlch a55et belongs Cost (If avallable) Cufrnnt value (rf available) to nearest £ Last year to nearest £ to nearest £ B3 Other assets Total Fund to which118bility relat•s Amount du• Last y•ar to nearest £ to nearest £ Total Fund to whkh liabollty rolates Afflounl due lestlmate) to n•ar•st £ Lasi year to n•arest £ 85 Contlngent Ilabllities Total Slgned by one or two trustees on behalf of all the trustees Date of approval Signature Prlnt Name 2025 Income and Expenditure New / Statement of balances December 2007
APPENDIX 2 Nairn Beach Wheelchairs SC053229 Section C Notes to the Accounts C1 Nature and purpose of funds (may be stated on analysis of funds worksheets) Individual l institutlon Number of grants made roj t supp C2 Grants Support purchase of Beech Wheelchairs BWCT 4,000 Support purchase of Beech Wheelchairs Highland Cross 6,811 Totsl 10,811 C3a Trustee remuneration If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) ri C3b Trustee remuneration - detsils C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) Number of trustees C4b Trustee expenses - detsils Transaction amount (£) Balance outstanding at erlod end at.ure o re ions ure C5 Transactions with trustees and connected persons C6 Other information 2025 Income and Expenditure New / Notes December 2007
APPENDIX 2 Nairn Beach Wheelchairs SC053229 Additional analysis (1) Analysis of receipts and payments 1 Donations Permanent endowment funds to nearest £ Unrestricted funds Expendable endowfflent funds to nearest £ Total current period to nearest £ Restricted funds Total last perlod to nearest £ to nearest £ to nearest £ Small Individual Donations 32,657 32,657 Total 32,657 32,657 2 Grants Unrestrlcted fiind to nearest £ Totsl current nprin(I to nearest £ Restricted funds to nearest £ Total last perlod to nearest £ BWCT 4,000 4,000 Highland Cross 6,811 6,811 Total 4,000 6,811 10,811 3 Gross receipts from other charitable activities Unrestricted funds Expendable endowment funds to nearest £ Pennanent endowment funds to n•arest £ Total current perlod to nearest £ Restrlcted funds Total last period to nearest £ to nearest £ to near•st £ Fundraising Activities 1,000 1,000 Total 1,000 1,000 4 Payments relating directly to charltable activities Unrestricted funds Expendable endowment funds to nearest £ Pernianent endowment funds to nearest £ Restrlcted funds Total current perlod Total last perlod to nearest £ to nearest £ to nearest £ to nearest £ Expenses for fundraising activities Fundraising General Advertising Miscellaneous Insurance 631 476 631 476 28,319 3,689 660 28,319 3,689 660 Total 33,776 33,776 2025 Income and Expenditure NewAdditional notes (1) l)ecember 2CX)7
APPENDIX 2 Nairn Beach Wheelchairs SC053229 Additional analysis (2) 5 Breakdown of unrestricted funds Total unrestricted funds Total unrestricted funds last period Receipts Donations 32,657 32,657 Legacies Grants Receipts from fundraising activities Gross trading receipts Interest Rents from land & buildings Gross receipts from other charitable activities Sub total 4,000 1,000 4,000 1,000 37,667 37,657 Receipts from asset & Investment sales Proceeds from sale of fixed assets Proceeds from sale of investments Sub total Total receipts 37,657 37,657 Pa ments Expenses for fundraising activities Gross trading payments Investment manag8ment costs Payment5 relating directly to charitabl8 activities Grants and donations Governance cosls: Audit l independent examination Preparation of annual accounts Legal costs Other 631 631 33,144 33,144 Sub total 33,776 33,776 Payments relatlng to asset and Investment movements Purchases of fixed assets Purchase of investments Sub total zzzzza Total payments 33,776 33,776 3,881 3,881 Transfers to l (from) funds Surplus / (deficit) for year 3,881 3,881 Nature and pur ose of funds 2025 Income and Expenditure NewAdditional notes (2) December 2007
APPENOIX 2 Nairn Beach Wheelchairs SC053229 Additional analysis (3) 6 Breakdown of restrlcted funds Totsl restricted funds Total restricted funds last period Receipts Donations Legacies Grants Receipts from fundraising activities Gross trading receipts 6,811 6,811 Income from investments other than land and buildings Rents from land & buildings Gross reiptS frorn other charitable activities Sub total 6.811 6.811 Receipts from asset & Investment sales Proceeds from sale of fixed assets Proceeds from sale of investments Sub total Total recelpts 6,811 6,811 Payments Expenses for fundraising activities Gross trading payments Investment management costs Paymenls relating directly to charitable activities Grants and donations Governance costs: Audit l independent examination Preparation of annual accounts Legal costs Sub total Payments relating to asset and investment movements Purchases of fixed assets Purchase of investments Sub total 44zzzz Total payments 6.811 6,811 Transfers to l (from) funds Surplus / (deficit) for year 6.811 6,811 Nature and ur ose of funds 2025 Income and Expenditure NewAdditional notes13) December 2(K17