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COMPANY REGISTRATION NUMBER: 05515091
CHARITY REGISTRATION NUMBER: 1112027
Weardale Community Transport Limited
Unaudited Accounts
For the Year Ending
31 July 2023
Weardale Community Transport Limited
Accounts
Year Ended 31 July 2023
Page
Trustees' Annual Report (Incorporating the Director's Report)
1
Independent Examiner's Report to the Trustees
4
Statement of Financial Activities (Including Income and Expenditure Account)
5
Statement of Financial Position
6
Statement of Cash Flows
7
Notes to the Accounts
8
Weardale Community Transport Limited
Trustees' Annual Report (Incorporating the Director's Report)
Year Ended 31 July 2023
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited accounts of the charity for the year ended 31 July 2023 .
Objectives and Activities
The object of Weardale Community Transport is to provide a community transport service for such of the inhabitants of North East and Cumbria and its neighbourhood who are in need of such a service because of age, sickness or disability (mental or physical), or poverty, or because of a lack of availability of adequate and safe public passenger services.
Public Benefit
Our main activities and who we help are described elsewhere in this report. All our charitable activities are undertaken to further our charitable purposes for the public benefit. The Committee have had regard to the Charity Commission's guidance on public benefit throughout the year when deciding on the activities of the charity.
Achievements and Performance
2022/23 has yet again been an interesting and challenging time for the organisation. The premises at Wolsingham, provide the organisation with the ability to clean and do some maintenance on our fleet and the staff use the facility in an efficient manner. This year has seen one older vehicles replaced as is our policy and a meeting is scheduled with a potential vehicle supplier to provide a scheduled vehicle replacement policy.
Ms Vikki Brown, the Transport Manager is assisted ably by Elaine Frost and John Lloyd. New drivers have been appointed and volunteer drivers are an invaluable asset.
During the year costs have increased dramatically. Overall costs have increased by approximately 10% during this period. This is a problem for our organisation but NEAS did increase the rates we receive in April 23. The contract is due for renewal in April 2024 when it's possible NEAS will want another fixed price contract. Pricing such a contract will be extremely difficult.
We have continued to offer our Wheels to Meals, Dial A Ride, Community transport and patient transport to those who qualify under section 19.
Financially the organisation is very sound. Our gratitude is again extended to the staff and to the Treasurer for their efforts.
2023-2024 will prove challenging, yet I am confident that problems we encounter will be solved, using the good will of the staff and the expertise of the Directors to whom I am grateful for giving up their time and that WCT will prosper.
Financial Review
The Trustees aim to maintain sufficient "free" reserves to meet the general running costs of Weardale Community Transport for 6 months, excluding depreciation. At 31st July 2023 this was estimated at approximately £270,000. Actual "free" reserves at 31st July 2023 were £171,133.
Structure, Governance and Management
Weardale Community Partnership is a charitable company, limited by guarantee with company number 05515091 2, and registered as a charity with charity number 1112027 . The charity is governed by its memorandum and articles of association.
Trustees are selected by the membership.
Reference and Administrative Details
Registered charity name
Weardale Community Transport Limited
Charity registration number
1112027
Company registration number
05515091
Principal office and registered
The Hub
office
85b Front Street
Stanhope
Bishop Auckland
County Durham
DL13 2UY
The Trustees
Mr J C Haynes (Treasurer)
Mrs P J Forbes (Secretary)
Mrs L P Lowes
Mr J Bell
Dr J Smith
(Appointed 14 June 2023)
Mr W E Hobson (Chair)
Mr K Coleman
(Retired 25 September 2023)
Mr L T Gray
(Retired 27 November 2023)
Company Secretary
Mrs P J Forbes
Independent Examiner
Jane Ascroft FCA MA (Cantab)
Enterprise House
Harmire Enterprise Park
Barnard Castle
County Durham
DL12 8XT
Small Company Provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on 26 February 2024 and signed on behalf of the board of trustees by:
Mr W E Hobson (Chair)
Trustee
Weardale Community Transport Limited
Independent Examiner's Report to the Trustees of Weardale Community Transport Limited
Year Ended 31 July 2023
I report to the trustees on my examination of the accounts of Weardale Community Transport Limited ('the charity') for the year ended 31 July 2023.
Responsibilities and Basis of Report
As the 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 the 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
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.
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 charity 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.
Jane Ascroft FCA MA (Cantab) Independent Examiner
Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XT
26 February 2024
Weardale Community Transport Limited
Statement of Financial Activities
(including income and expenditure account)
Year Ended 31 July 2023
2023
2022
Unrestricted funds
Restricted funds
Total funds
Total funds
Note
£
£
£
£
Income and endowments
Donations and legacies
5
277
277
182
Charitable activities
6
515,335
515,335
490,362
Investment income
7
398
398
49
Other income
8
21,118
21,118
21,103
---------
----
---------
---------
Total income
537,128
537,128
511,696
---------
----
---------
---------
Expenditure
Expenditure on charitable activities
9,10
579,417
579,417
503,662
---------
----
---------
---------
Total expenditure
579,417
579,417
503,662
---------
----
---------
---------
---------
----
---------
---------
Net (expenditure)/income and net movement in funds
( 42,289)
( 42,289)
8,034
---------
----
---------
---------
Reconciliation of funds
Total funds brought forward
537,732
4,252
541,984
533,950
---------
-------
---------
---------
Total funds carried forward
495,443
4,252
499,695
541,984
---------
-------
---------
---------
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Weardale Community Transport Limited
Statement of Financial Position
31 July 2023
2023
2022
Note
£
£
£
Fixed Assets
Tangible fixed assets
15
318,797
344,476
Current Assets
Debtors
16
62,824
76,951
Cash at bank and in hand
153,844
156,936
---------
---------
216,668
233,887
Creditors: amounts falling due within one year
17
35,770
36,379
---------
---------
Net Current Assets
180,898
197,508
---------
---------
Total Assets Less Current Liabilities
499,695
541,984
---------
---------
Net Assets
499,695
541,984
---------
---------
Funds of the Charity
Restricted funds
4,252
4,252
Unrestricted funds
495,443
537,732
---------
---------
Total charity funds
19
499,695
541,984
---------
---------
For the year ending 31 July 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts .
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These accounts were approved by the board of trustees and authorised for issue on 26 February 2024 , and are signed on behalf of the board by:
Mr J C Haynes (Treasurer)
Trustee
Weardale Community Transport Limited
Statement of Cash Flows
Year Ended 31 July 2023
2023
2022
£
£
Cash Flows from Operating Activities
Net (expenditure)/income
(42,289)
8,034
Adjustments for:
Depreciation of tangible fixed assets
39,548
46,681
Other interest receivable and similar income
( 398)
( 49)
Accrued expenses
1,457
5,985
Changes in:
Trade and other debtors
14,127
( 2,945)
Trade and other creditors
( 2,066)
6,467
--------
--------
Cash generated from operations
10,379
64,173
Interest received
398
49
--------
--------
Net cash from operating activities
10,777
64,222
--------
--------
Cash Flows from Investing Activities
Purchase of tangible assets
( 18,150)
( 40,000)
Proceeds from sale of tangible assets
4,281
--------
--------
Net cash used in investing activities
( 13,869)
( 40,000)
--------
--------
Net (Decrease)/Increase in Cash and Cash Equivalents
( 3,092)
24,222
Cash and Cash Equivalents at Beginning of Year
156,936
132,714
---------
---------
Cash and Cash Equivalents at End of Year
153,844
156,936
---------
---------
Weardale Community Transport Limited
Notes to the Accounts
Year Ended 31 July 2023
1. General Information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is The Hub, 85b Front Street, Stanhope, Bishop Auckland, County Durham, DL13 2UY.
2. Statement of Compliance
These accounts have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investments measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. The entity is a Public Benefit Entity.
Going Concern
There are no material uncertainties about the charity’s ability to continue.
Judgements and Key Sources of Estimation Uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The trustees consider that there are no significant estimates or judgements affecting these financial statements.
Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the purposes of the charity. Designated funds are unrestricted funds earmarked by the trustees for specific purposes. Restricted funds are subjected to restrictions on their expenditure imposed by the donor.
Income
All income is included in the statement of financial activities when the charity is entitled to the income, any performance related conditions attached have been met or are fully within the control of the charity, the income is considered probable and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income: Donations and legacy income is received by way of donations, legacies, grants and gifts and is included in full in the Statement of Financial Activities when receivable. Where legacies have been notified to the charity but the criteria for income recognition have not been met, the legacy is treated as a contingent asset and disclosed if material. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Donated services and facilities are included at the value to the charity, being the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market. Investment income is included when receivable. Income from transport services and other charitable trading activity is accounted for when earned. Income from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.
Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:
Costs of raising funds comprise the costs associated with attracting donations, grants and legacies and the costs of trading for fundraising purposes.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis, as set out in the notes to the accounts.
Tangible Assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Motor Vehicles
-
25% reducing balance
Equipment
-
25% reducing balance
Impairment of Fixed Assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial Instruments
The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
Defined Contribution Plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date.
Cash at Bank and in Hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Creditors
Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.
Taxation
The company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
4. Limited by Guarantee
The company is limited by guarantee. At 31st July 2023 there were 8 members each of whom had undertaken to contribute an amount not exceeding £1 in the event of a winding up.
5. Donations and Legacies
Unrestricted Funds
Total Funds 2023
Unrestricted Funds
Total Funds 2022
£
£
£
£
Donations
Donations
277
277
182
182
----
----
----
----
6. Charitable Activities
Unrestricted Funds
Total Funds 2023
Unrestricted Funds
Total Funds 2022
£
£
£
£
Sustainable Rural Transport
8,924
8,924
Car share scheme
134
134
10,988
10,988
Community Transport Services
20,867
20,867
11,717
11,717
Dial A Ride
1,064
1,064
851
851
Patient Transport Services
486,876
486,876
454,808
454,808
Wheels to Meals
5,154
5,154
1,349
1,349
Other income
1,240
1,240
1,725
1,725
---------
---------
---------
---------
515,335
515,335
490,362
490,362
---------
---------
---------
---------
7. Investment Income
Unrestricted Funds
Total Funds 2023
Unrestricted Funds
Total Funds 2022
£
£
£
£
Bank interest receivable
398
398
49
49
----
----
----
----
8. Other Income
Unrestricted Funds
Total Funds 2023
Unrestricted Funds
Total Funds 2022
£
£
£
£
BSOG
15,408
15,408
15,440
15,440
Membership
710
710
525
525
Insurance claim
250
250
Employment allowance
5,000
5,000
4,000
4,000
Job Retention Scheme
888
888
--------
--------
--------
--------
21,118
21,118
21,103
21,103
--------
--------
--------
--------
9. Expenditure on Charitable Activities by Fund Type
Unrestricted Funds
Total Funds 2023
Unrestricted Funds
Total Funds 2022
£
£
£
£
Expenditure on charitable activities (see page 17)
579,417
579,417
503,662
503,662
---------
---------
---------
---------
10. Expenditure on Charitable Activities by Activity Type
Activities undertaken directly
Total funds 2023
Total fund 2022
£
£
£
Expenditure on charitable activities (see page 17)
579,417
579,417
503,662
---------
---------
---------
11. Net (Expenditure)/Income
Net (expenditure)/income is stated after charging/(crediting):
2023
2022
£
£
Depreciation of tangible fixed assets
39,548
46,681
--------
--------
12. Independent Examination Fees
2023
2022
£
£
Fees payable to the independent examiner for:
Independent examination of the accounts
738
600
Other financial services
408
72
-------
----
1,146
672
-------
----
13. Staff Costs and Emoluments
The total staff costs and employee benefits for the reporting period are analysed as follows:
2023
2022
£
£
Wages and salaries
315,693
294,044
Social security costs
22,146
Employer contributions to pension plans
5,851
---------
---------
343,690
294,044
---------
---------
The average head count of employees during the year was 19 (2022: 18 ). The average number of full-time equivalent employees during the year is analysed as follows:
2023
2022
No.
No.
Number of staff
19
18
----
----
No employee received employee benefits of more than £60,000 during the year (2022: Nil).
Key Management Personnel
There are not considered to be any key management personnel in the charity.
14. Trustee Remuneration and Expenses
During current and previous year trustees received neither remuneration nor expenses from the charity.
15. Tangible Fixed Assets
Land and buildings
Motor vehicles
Equipment
Total
£
£
£
£
Cost
At 1 August 2022
204,431
414,867
13,655
632,953
Additions
18,150
18,150
Disposals
( 24,056)
( 24,056)
---------
---------
--------
---------
At 31 July 2023
204,431
408,961
13,655
627,047
---------
---------
--------
---------
Depreciation
At 1 August 2022
280,754
7,723
288,477
Charge for the year
38,065
1,483
39,548
Disposals
( 19,775)
( 19,775)
---------
---------
--------
---------
At 31 July 2023
299,044
9,206
308,250
---------
---------
--------
---------
Carrying amount
At 31 July 2023
204,431
109,917
4,449
318,797
---------
---------
--------
---------
At 31 July 2022
204,431
134,113
5,932
344,476
---------
---------
--------
---------
16. Debtors
2023
2022
£
£
Trade debtors
40,280
53,913
Prepayments and accrued income
22,544
23,038
--------
--------
62,824
76,951
--------
--------
17. Creditors: amounts falling due within one year
2023
2022
£
£
Trade creditors
5,231
8,899
Accruals and deferred income
22,695
21,238
Social security and other taxes
6,344
4,994
Pension creditor
1,429
1,190
Other creditors
71
58
--------
--------
35,770
36,379
--------
--------
18. Pensions and Other Post Retirement Benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £ 5,851 (2022: £Nil).
19. Analysis of Charitable Funds
Unrestricted funds
At 1 August 2022
Income
Expenditure
Transfers
At 31 July 2023
£
£
£
£
£
General funds
190,872
531,974
(537,844)
(13,869)
171,133
Capital funds
344,476
(39,548)
13,869
318,797
Wheels to Meals
2,384
5,154
(2,025)
5,513
---------
---------
---------
--------
---------
537,732
537,128
(579,417)
495,443
---------
---------
---------
--------
---------
At 1 August 2021
Income
Expenditure
Transfers
At 31 July 2022
£
£
£
£
£
General funds
177,354
510,181
(456,663)
(40,000)
190,872
Capital funds
351,157
(46,681)
40,000
344,476
Wheels to Meals
1,187
1,515
(318)
2,384
---------
---------
---------
--------
---------
529,698
511,696
(503,662)
537,732
---------
---------
---------
--------
---------
Restricted funds
At 1 August 2022
Income
Expenditure
Transfers
At 31 July 2023
£
£
£
£
£
Donations
4,252
4,252
-------
----
----
----
-------
At 1 August 2021
Income
Expenditure
Transfers
At 31 July 2022
£
£
£
£
£
Donations
4,252
4,252
-------
----
----
----
-------
The restricted donation was given for the resurfacing of the car park.
The Power to Change grant was given towards the purchase of a new build industrial unit to use as a garage and workshop.
20. Analysis of Net Assets Between Funds
Unrestricted Funds
Restricted Funds
Total Funds 2023
£
£
£
Tangible fixed assets
318,797
318,797
Current Assets
212,416
4,252
216,668
Creditors less than 1 year
(35,770)
(35,770)
---------
-------
---------
Net assets
495,443
4,252
499,695
---------
-------
---------
Unrestricted Funds
Restricted Funds
Total Funds 2022
£
£
£
Tangible fixed assets
344,476
344,476
Current Assets
229,635
4,252
233,887
Creditors less than 1 year
(36,379)
(36,379)
---------
-------
---------
Net assets
537,732
4,252
541,984
---------
-------
---------
21. Analysis of Changes in Net Debt
At 1 Aug 2022
Cash flows
At 31 Jul 2023
£
£
£
Cash at bank and in hand
156,936
(3,092)
153,844
---------
-------
---------