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
ma￿ftt 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 re￿iptS 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