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2025-04-30-accounts

muthill community transport group scio

RECEIPTS AND PAYMENTS ACCOUNTS Year ended 30th April 2025

Charity No: SC053338

Muthill Community Transport Group Reference and Administrative Information

Charity Name: Muthill Community Transport Group SCIO Charity Registration Number: SC053338 Contact Address:

Trustees

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Principal Office-bearers
Independent Examiner
Bankers Bank of Scotland
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Muthill Community Transport Group

Trustees' Annual Report

Year ended 30th April 2025

Structure, Governance and Management

Governing Document

The Constitution of Muthill Community Transport Group SCIO is based on the SCVO Model SCIO Constitution (single-tier). MCTG is a membership organisation with no restrictions on membership

Recruitment and Appointment of Trustees

The Trustees of MCTG are elected by the Members at the Annual General Meeting of the Group which is held in May. The founding members of the organisation have been in place for the first year of operation of the charity and will all resign in advance of the AGM. They may seek to be re-elected in accordance with the Constitution at the AGM, and any roll not filled will be elected from the Membership by those present at the AGM.

Organisational Structure

The Trustees Committee, led by the Chairperson, meets once each month to review and direct all functions necessary for the operation and development of the Group's services.

Objectives and Activities

To provide a community transport service filling gaps left by traditional providers including time and cost-efficient travel to medical and other appointments, door-to-door services for less mobile community members and travel to destinations not easily accessible by other means.

To help address community issues such as social isolation and cost of living pressures on lowincome households,

To reduce CO2 emissions by providing an alternative to car use for local journeys – this can only be achieved by carrying more passengers and encouraging drivers to use our services. Provide our services to the whole community – not just the aged and infirm.

Develop a frequent and convenient transport offering which benefits a wide section of our community.

Page 3

Muthill Community Transport Group

Trustees' Annual Report

Year ended 30th April 2025

Achievements and Performance

The Group was formed in February 2024 and became a constituted Charitable Organisation in April 2024. Thanks to support provided by Perth & Kinross who provided our vehicle, we were able to commence transport operations in September 2024. Our membership is now in excess of 100 among whom are more than 20 volunteers who help to operate our services. Though still in the early stages of development, we regularly run services on 4/5 days per week with a significant proportion being to hospital and other medical appointments.

Financial Review

The results for the year ended 30th April 2025 are shown in the Receipts and Payments Accounts on Page 7 and the Statement of Balances is set out on Page 8. These should be read in conjunction with the Notes to the Accounts on Pages 9-13.

Total receipts amounted to £8,677.64 and total payments £2,171.40. This gave rise to a surplus for the year of £6,486.24.

The principal sources of income in our first year has been through grants from Perth & Kinross Council and The Robertson Trust. All other income is derived from the members of the group through Membership Fees and Donations.

The Trustees regard the overall financial position of the charity to be satisfactory

Surplus and Reserves Policy

The MCTG Trustees propose that a portion of the Surplus of funds at the end of our first Financial Year be transferred to a specific Reserve Fund. As our current vehicle is provided on long-term loan from Perth & Kinross Council, it is prudent to set aside a sum equivalent to the depreciation of the vehicle each year when the accounts indicate an adequate surplus as in this first year. A separate interest bearing account will be opened to this end and established in the next few months when our future operating needs are better assessed.

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Muthill Community Transport Group

Trustees’ Annual Report

Year ended 30th April 2025

Statement of Trustees’ Responsibilities

The Trustees of Muthill Community Transport Group have responsibility for the operation and development of community transport services for Muthill and the surrounding area which is broadly described as within a 4 mile radius of the village. The transport service focuses on ensuring members are able to keep medical appointments in the regional health area and beyond, and in parallel to provide a general service to supplement transport services to destinations generally within Perth and Kinross or within a 25 mile radius of the village. Membership of the group is open to all residents of the said area and the group endeavours to increase their services to all age groups and organisations in the area.

The Trustees have decided that in order to cover all circumstances, a volunteer car scheme focused on hospital appointments will run alongside the Community Transport Services and is controlled and operated.

The Trustees aim to provide their services free to all members and will continue to be funded by nominal membership fees, donations, grants and fundraising events.

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Muthill Community Transport Group SCiO

Charity Number: $C053338

Report of the Independent Examiner

Respective responsibilities of the trustees and examiner

The charity trustees consider that an independent examination is needed under section 44(1)(c)of the Charities and Trustee Investment (Scotland) Act 2005. It is my responsibility to examine the accounts 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

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 incliudes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would normally be required in an audit, and consequemtly | do not express an audit opinion of the accounts.

Independent examiner's statement

In the course of my examination of the statement of account for the year ended 30 April 2025, no matter has come to my attention

  1. which gives me reasonable cause to believe that in any material respect:

  2. a) accounting records have not been kept in accordance with Section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 4 of the Charities Accounts (Scotland) Regulation 2006.

  3. b) the accounts do not accord with those records.

  4. c) the statement of account do not comply with any of the requirements of Regulation 9 of the Charities Accounts (Scotland) Regulations 2006.

  5. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached .

Page 6

Muthill Community Transport Group

Receipts and Payments Account/Statement of Balances Year ended 30 April 2025

Unrestricted Restricted
Funds Funds Total Total
2025 2025 2025 2024
Receipts Note £ £ £ £
Membership Fees 655 0 655 0)
Donations 1,378 0 1,378 0
Grants 6,610 0 6,610 0
Fund Raising 0 0 0 0
Other 35 0 35 0
Total Receipts 8,678 0 8,678 0
Payments
Start-up Costs 1,129 0) 1,129 0
Operating Cost 202 0 202 0
Overheads 180 fe) 180 0
Training 680 0 680 0
Total Payments 2,191 0 2,191 0
Excess ofReceipts over Payments 6,486 0 6,486 0
BankAccount Balances
6,486 0
00
6,486
0
i
________}

The accounts were approved by the Trustees on: 7th May 2025

For and on behalf of the MCTG Trustees

}

Page 7

Muthill Community Transport Group Statement of Balances Notes to the Accounts

1 Trustee Remuneration and Related Party Transactions

No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.

2 Movements in Balances

Total
Unrestricted Funds
Restricted Funds
At 1 May
2024
Receipts
Payments
Transfers
At 30 April
2022
£
£
£
£
£
355
8,323
2,191
0
6,486
0
0
0
0
0
355
8,323
2,191
0 0
6,486

Muthill Community Transport Group was started in February 2024 and achieved Charitable Status in April 2024. The positive balance in the Bank Account at 1st May 2024 represents membership fees and donations by the founding members.

3 Analysis of Membership Fees
Individual Membership
Group Membership
£
575
80
Total
655

Individual Membership @ £5 per Annum, Local Groups/Charities @ £20 per Annum.

4 Analysis of Donations

Pre-Operation
Launch Event
Passenger Journeys
Corporate/Business
400
177
801
0
Total
1,378

5 Analysis of Grants

Analysis of Grants
Robertson Trust 2,500
Perth & Kinross Community Transport Fund 3,210
Perth & Kinross Community Development Fund 900
Total 6,610

Page 8

Muthill Community Transport Group Statement of Balances Notes to the Accounts (continued)

6 Analysis of Payments
Start-up Costs
Communications & IT Equipment
Security Equipment
Safety Equipment
Launch Event Room Hire
Stationery & Printing
Vehicle Tools & Equipment
Miscellaneous
TOTAL
Operating Costs
Vehicle/Driver Services
Communications
TOTAL
Overheads
Insurances
Meeting Room Hire
Printing & Stationery
TOTAL
Training
MiDAS Driver Training
389
£
343
£
142
£
90
£
70
£
48
£
47
£
1,129
£
124
£
78
£
202
£
123
£
32
£
25
£
180
£
680
£

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