IRIS Accounts Production v23.3.1.45 Other Company accounts True false Pounds 1.9.22 31.8.23 31.8.23 FY FRS 102 Independent examiner Large and medium-sized companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh078395262022-08-31078395262023-08-31078395262022-09-012023-08-31078395262021-08-31078395262021-09-012022-08-31078395262022-08-3107839526ns11:Originalns0:CharitableCompanyLimitedByGuarantee2022-09-012023-08-3107839526ns11:Original2022-09-012023-08-3107839526ns15:PoundSterlingns11:Original2022-09-012023-08-3107839526ns11:Original2022-08-3107839526ns11:Original2023-08-3107839526ns11:Originalns11:FRS1022022-09-012023-08-3107839526ns11:IndependentExaminationCharityns11:Original2022-09-012023-08-3107839526ns11:Originalns11:LargeMedium-sizedCompaniesRegimeForAccounts2022-09-012023-08-3107839526ns11:Originalns11:FullAccounts2022-09-012023-08-3107839526ns11:Originalns11:CharitiesSORP2022-09-012023-08-3107839526ns11:Originalns16:EnglandWales2022-09-012023-08-3107839526ns11:Originalns11:RegisteredOffice2022-09-012023-08-3107839526ns11:Originalns0:Trustee22022-09-012023-08-3107839526ns11:Originalns0:Trustee12022-09-012023-08-3107839526ns11:Originalns0:Trustee32022-09-012023-08-3107839526ns11:Originalns0:Trustee42022-09-012023-08-3107839526ns11:Originalns0:Trustee52022-09-012023-08-3107839526ns11:Original2021-09-012022-08-3107839526ns11:Originalns0:Activity82022-09-012023-08-3107839526ns11:Originalns0:Activity82021-09-012022-08-3107839526ns11:Original2021-08-3107839526ns11:Original2022-08-3107839526ns11:Originalns0:TotalUnrestrictedFunds2023-08-3107839526ns11:Originalns10:MotorVehicles2022-09-012023-08-3107839526ns11:Original22022-09-012023-08-3107839526ns11:Originalns10:OwnedAssets2022-09-012023-08-3107839526ns11:Originalns10:OwnedAssets2021-09-012022-08-3107839526ns11:Originalns10:MotorVehicles2022-08-3107839526ns11:Originalns10:MotorVehicles2023-08-3107839526ns11:Originalns10:MotorVehicles2022-08-31
REGISTERED COMPANY NUMBER: 07839526 (England and Wales)
REGISTERED CHARITY NUMBER: 1146173











REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

FOR

WELLOW COMMUNITY BUS GROUP

WELLOW COMMUNITY BUS GROUP






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023




Page

Report of the Trustees 1

Independent Examiner's Report 2

Statement of Financial Activities 3

Balance Sheet 4

Notes to the Financial Statements 5 to 9

WELLOW COMMUNITY BUS GROUP (REGISTERED NUMBER: 07839526)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2023


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Public benefit
The charity objectives and aims are performed with regard to the Charity Commission guidance on public benefit.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
07839526 (England and Wales)

Registered Charity number
1146173

Registered office
Myrtle Cottage
High Street
Wellow
Bath
BA2 8QS

Trustees
G White
M Clarkson
P Karthauser
C Chauveau
L Pearman

Independent Examiner
Berkeley Hall Marshall Limited
6 Charlotte Street
Bath
BA1 2NE

Approved by order of the board of trustees on 27 September 2023 and signed on its behalf by:





M Clarkson - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
WELLOW COMMUNITY BUS GROUP (REGISTERED NUMBER: 07839526)

Independent examiner's report to the trustees of Wellow Community Bus Group ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2023.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.








Matthew Small FCA

Berkeley Hall Marshall Limited
6 Charlotte Street
Bath
BA1 2NE

11 March 2024

WELLOW COMMUNITY BUS GROUP

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 AUGUST 2023

2023 2022
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 5,444 5,226

Charitable activities
Transport 12,548 13,388

Other trading activities 2 6,126 3,060
Total 24,118 21,674

EXPENDITURE ON
Charitable activities
Transport 25,290 24,414

NET INCOME/(EXPENDITURE) (1,172 ) (2,740 )


RECONCILIATION OF FUNDS
Total funds brought forward 10,997 13,737

TOTAL FUNDS CARRIED FORWARD 9,825 10,997

WELLOW COMMUNITY BUS GROUP (REGISTERED NUMBER: 07839526)

BALANCE SHEET
31 AUGUST 2023

2023 2022
Unrestricted Total
fund funds
Notes £    £   
FIXED ASSETS
Tangible assets 7 3,365 4,487

CURRENT ASSETS
Cash at bank 6,460 6,510

NET CURRENT ASSETS 6,460 6,510

TOTAL ASSETS LESS CURRENT
LIABILITIES

9,825

10,997

NET ASSETS 9,825 10,997
FUNDS 8
Unrestricted funds 9,825 10,997
TOTAL FUNDS 9,825 10,997

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 27 September 2023 and were signed on its behalf by:





M Clarkson - Trustee

WELLOW COMMUNITY BUS GROUP

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Motor vehicles - 25% on reducing balance

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.


WELLOW COMMUNITY BUS GROUP

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

2. OTHER TRADING ACTIVITIES
2023 2022
£    £   
Sponsorships 6,126 3,060

3. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2023 2022
£    £   
Depreciation - owned assets 1,122 1,495
Hire of plant and machinery 1,060 720

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2023 nor for the year ended 31 August 2022.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2023 nor for the year ended 31 August 2022.


5. STAFF COSTS

The average monthly number of employees during the year was as follows:

2023 2022
Drivers 1 1

No employees received emoluments in excess of £60,000.

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£   
INCOME AND ENDOWMENTS FROM
Donations and legacies 5,226

Charitable activities
Transport 13,388

Other trading activities 3,060
Total 21,674

EXPENDITURE ON
Charitable activities
Transport 24,414

NET INCOME/(EXPENDITURE) (2,740 )

WELLOW COMMUNITY BUS GROUP

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
fund
£   


RECONCILIATION OF FUNDS
Total funds brought forward 13,737

TOTAL FUNDS CARRIED FORWARD 10,997

7. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
At 1 September 2022 and
31 August 2023

27,500

DEPRECIATION
At 1 September 2022 23,013
Charge for year 1,122
At 31 August 2023 24,135
NET BOOK VALUE
At 31 August 2023 3,365
At 31 August 2022 4,487

8. MOVEMENT IN FUNDS
Net
movement At
At 1.9.22 in funds 31.8.23
£    £    £   
Unrestricted funds
General fund 10,997 (1,172 ) 9,825

TOTAL FUNDS 10,997 (1,172 ) 9,825

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 24,118 (25,290 ) (1,172 )

TOTAL FUNDS 24,118 (25,290 ) (1,172 )


WELLOW COMMUNITY BUS GROUP

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

8. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.9.21 in funds 31.8.22
£    £    £   
Unrestricted funds
General fund 13,737 (2,740 ) 10,997

TOTAL FUNDS 13,737 (2,740 ) 10,997

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 21,674 (24,414 ) (2,740 )

TOTAL FUNDS 21,674 (24,414 ) (2,740 )

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.9.21 in funds 31.8.23
£    £    £   
Unrestricted funds
General fund 13,737 (3,912 ) 9,825

TOTAL FUNDS 13,737 (3,912 ) 9,825

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 45,792 (49,704 ) (3,912 )

TOTAL FUNDS 45,792 (49,704 ) (3,912 )


WELLOW COMMUNITY BUS GROUP

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

9. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2023.