IRIS Accounts Production v24.1.4.33 Other Company accounts True false Pounds 1.1.23 31.12.23 31.12.23 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh072817962022-12-31072817962023-12-31072817962023-01-012023-12-31072817962021-12-31072817962022-01-012022-12-31072817962022-12-3107281796ns0:CharitableCompanyLimitedByGuarantee2023-01-012023-12-3107281796ns15:PoundSterling2023-01-012023-12-3107281796ns11:FRS1022023-01-012023-12-3107281796ns11:IndependentExaminationCharity2023-01-012023-12-3107281796ns11:SmallCompaniesRegimeForAccounts2023-01-012023-12-3107281796ns11:FullAccounts2023-01-012023-12-3107281796ns11:CharitiesSORP2023-01-012023-12-3107281796ns16:EnglandWales2023-01-012023-12-3107281796ns11:RegisteredOffice2023-01-012023-12-3107281796ns0:Trustee32023-01-012023-12-3107281796ns0:Trustee12023-01-012023-12-3107281796ns0:Trustee42023-01-012023-12-3107281796ns0:Trustee22023-01-012023-12-3107281796ns0:Trustee52023-01-012023-12-3107281796ns0:Trustee62023-01-012023-12-3107281796ns0:Trustee72023-01-012023-12-3107281796ns0:Trustee82023-01-012023-12-3107281796ns11:CompanySecretary12023-01-012023-12-3107281796ns0:TotalUnrestrictedFunds2023-01-012023-12-3107281796ns0:TotalRestrictedIncomeFunds2023-01-012023-12-3107281796ns0:Activity92023-01-012023-12-3107281796ns0:TotalUnrestrictedFundsns0:Activity92023-01-012023-12-3107281796ns0:Activity9ns0:TotalRestrictedIncomeFunds2023-01-012023-12-3107281796ns0:Activity92022-01-012022-12-3107281796ns0:TotalUnrestrictedFunds2022-12-3107281796ns0:TotalRestrictedIncomeFunds2022-12-3107281796ns0:TotalUnrestrictedFunds2023-12-3107281796ns0:TotalRestrictedIncomeFunds2023-12-3107281796ns0:TotalUnrestrictedFundsns10:WithinOneYear2023-12-3107281796ns0:TotalRestrictedIncomeFundsns10:WithinOneYear2023-12-3107281796ns10:WithinOneYear2023-12-3107281796ns10:WithinOneYear2022-12-3107281796ns10:FurnitureFittingsToolsEquipment2023-01-012023-12-310728179622023-01-012023-12-310728179612023-01-012023-12-310728179612022-01-012022-12-3107281796ns10:OwnedAssets2023-01-012023-12-3107281796ns10:OwnedAssets2022-01-012022-12-3107281796ns0:TotalUnrestrictedFunds2022-01-012022-12-3107281796ns0:TotalRestrictedIncomeFunds2022-01-012022-12-3107281796ns0:TotalUnrestrictedFundsns0:Activity92022-01-012022-12-3107281796ns0:Activity9ns0:TotalRestrictedIncomeFunds2022-01-012022-12-3107281796ns10:FurnitureFittings2022-12-3107281796ns10:FurnitureFittings2023-01-012023-12-3107281796ns10:FurnitureFittings2023-12-3107281796ns10:FurnitureFittings2022-12-3107281796ns10:CostValuationns10:UnlistedNon-exchangeTraded2022-12-31
REGISTERED COMPANY NUMBER: 07281796 (England and Wales)
REGISTERED CHARITY NUMBER: 1146990








REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

MALTON DODGER LIMITED

MALTON DODGER LIMITED






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




Page

Report of the Trustees 1 to 3

Independent Examiner's Report 4

Statement of Financial Activities 5

Balance Sheet 6 to 7

Notes to the Financial Statements 8 to 13

MALTON DODGER LIMITED (REGISTERED NUMBER: 07281796)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023


Malton Dodger Ltd was formed to take over the activities of the 'Yorkshire Wolds Railway Restoration Project' and this took place on 1st January 2011. All funds held by the original group were transferred on that date. "Yorkshire Wolds Railway" (YWR) is now the operating name of Malton Dodger Ltd

OBJECTIVES AND ACTIVITIES
Objectives and aims
The company has constructed a Visitor Centre and is developing an operational heritage railway on part of the trackbed of the former Malton & Driffield Junction Railway.

The objectives are to establish and develop a popular heritage attraction in the East Riding of Yorkshire, promoting education and training.

Public benefit
Being a heritage railway, there is a public educational benefit whilst the railway is operating as well as during all other events & tasks undertaken by the YWR.

There is a small museum at Fimber Halt detailing the story of the railway & many unique artefacts have been collected for the public to see. There is specifically a volunteer on hand to inform visitors.

Many presentations about the region's local history & the progress of the restoration are given to local groups. Dedicated running sessions are also provided for interested parties.

During 2023, the joint venture with the Hull & Barnsley Railway (HBR) Stock Fund to install and restore an ex-HBR signal box saw the building almost completed.

The volunteer working teams continue to increase in size & regularity. They provide skills training & a mutual interest for many participators from the local community. All volunteers are welcome, subject to certain safety requirements.

Reports of the railway's progress are regularly made through the quarterly "Malton Dodger" newsletter/magazine, together with the railway's website & discussion forum, as well as other social media outlets.

Volunteers
The Yorkshire Wolds Railway is staffed entirely by volunteers, both on & off site. There are no paid workers.

The directors wish to thank all those members & other supporters who have contributed to the railway's success to date.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
2023 saw visitor numbers increase markedly together with another record number of 'Driver' experiences being given. Another record number of presentations were delivered to local groups both on and off site.

Additional work was carried out in the shop and on the platform to improve the visitor experience.

Training for operational volunteers was progressed again. Such training is evidenced as part of the volunteers' competence management system.

Developments
Operating income & donations towards the Infrastructure & Rolling Stock funds allowed further restoration work to continue.

FINANCIAL REVIEW
Financial position
The company is in a sound financial position with net assets exceeding £140,000.

Additionally, many of the assets are stated at depreciated cost (including refurbishment) & generally these values are substantially lower than their market value.


MALTON DODGER LIMITED (REGISTERED NUMBER: 07281796)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023


FINANCIAL REVIEW
Fundraising activities
The company raised funds during the year to achieve its objectives including increased operational income & special events such as the annual Model Railway show.

Donations were welcomed again during 2023 enabling the railway to improve its visitor experience. The level of donations was lower than in some previous years, although this has improved up to this report date.

Reserves policy
The company's reserves have increased again during the year. Some reserves are restricted & are represented by specific assets owned by the company.

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

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
07281796 (England and Wales)

Registered Charity number
1146990

Registered office
Fimber Halt
Beverley Road
Fimber
Driffield
East Yorkshire
YO25 3HG

Trustees
J Lidster Retired
I Merino Technician
P M Robson Chartered Accountant
M Brown Salesman
Ms C Bowser Director
M Jones Director
J.R. Lane Health and safety director
G Bailey Diesel traction director (appointed 1.2.2023)

Company Secretary
I Merino

Independent Examiner
Geoff Mountain
Jackson Robson Licence Limited
33-35 Exchange Street
Driffield
East Yorkshire
YO25 6LL

Approved by order of the board of trustees on 25 March 2024 and signed on its behalf by:





MALTON DODGER LIMITED (REGISTERED NUMBER: 07281796)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023


M Brown - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
MALTON DODGER LIMITED

Independent examiner's report to the trustees of Malton Dodger Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 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.








Geoff Mountain

Jackson Robson Licence Limited
33-35 Exchange Street
Driffield
East Yorkshire
YO25 6LL

25 March 2024

MALTON DODGER LIMITED

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023

2023 2022
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 14,223 1,089 15,312 40,919

Charitable activities
General 7,240 - 7,240 9,640

Other trading activities 2 24,204 - 24,204 18,897
Investment income 3 135 122 257 27
Total 45,802 1,211 47,013 69,483

EXPENDITURE ON
Raising funds 40,031 4,873 44,904 40,938

Charitable activities
General 300 - 300 -
Total 40,331 4,873 45,204 40,938

NET INCOME/(EXPENDITURE) 5,471 (3,662 ) 1,809 28,545


RECONCILIATION OF FUNDS
Total funds brought forward 92,332 51,443 143,775 115,230

TOTAL FUNDS CARRIED FORWARD 97,803 47,781 145,584 143,775

MALTON DODGER LIMITED (REGISTERED NUMBER: 07281796)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 7 101,075 43,846 144,921 150,409
Investments 8 1 - 1 1
101,076 43,846 144,922 150,410

CURRENT ASSETS
Stocks 9 300 - 300 200
Debtors 10 4,197 - 4,197 3,728
Cash at bank and in hand 21,783 12,125 33,908 34,419
26,280 12,125 38,405 38,347

CREDITORS
Amounts falling due within one year 11 (1 ) 1 - 1

NET CURRENT ASSETS 26,279 12,126 38,405 38,348

TOTAL ASSETS LESS CURRENT
LIABILITIES

127,355

55,972

183,327

188,758

ACCRUALS AND DEFERRED INCOME 12 (29,552 ) (8,191 ) (37,743 ) (44,983 )

NET ASSETS 97,803 47,781 145,584 143,775
FUNDS 13
Unrestricted funds 97,803 92,332
Restricted funds 47,781 51,443
TOTAL FUNDS 145,584 143,775

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


The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.


MALTON DODGER LIMITED (REGISTERED NUMBER: 07281796)

BALANCE SHEET - continued
31 DECEMBER 2023

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 25 March 2024 and were signed on its behalf by:





I Merino - Trustee

MALTON DODGER LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 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, with the exception of investments which are included at market value.

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.


Equipment - 10% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


MALTON DODGER LIMITED

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

2. OTHER TRADING ACTIVITIES
2023 2022
£    £   
Fundraising (net of costs) 3,621 2,865
Sales 20,350 14,880
Sponsorship 233 1,152
24,204 18,897

3. INVESTMENT INCOME
2023 2022
£    £   
Interest received 257 27

4. NET INCOME/(EXPENDITURE)

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

2023 2022
£    £   
Depreciation - owned assets 16,102 16,712

5. TRUSTEES' REMUNERATION AND BENEFITS

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


Trustees' expenses

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


6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 24,121 16,798 40,919

Charitable activities
General 9,640 - 9,640

Other trading activities 18,897 - 18,897
Investment income 2 25 27
Total 52,660 16,823 69,483

EXPENDITURE ON
Raising funds 35,925 5,013 40,938


NET INCOME 16,735 11,810 28,545

MALTON DODGER LIMITED

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

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


RECONCILIATION OF FUNDS
Total funds brought forward 75,597 39,633 115,230

TOTAL FUNDS CARRIED FORWARD 92,332 51,443 143,775

7. TANGIBLE FIXED ASSETS
Equipment
£   
COST
At 1 January 2023 245,770
Additions 10,614
At 31 December 2023 256,384
DEPRECIATION
At 1 January 2023 95,361
Charge for year 16,102
At 31 December 2023 111,463
NET BOOK VALUE
At 31 December 2023 144,921
At 31 December 2022 150,409

8. FIXED ASSET INVESTMENTS
Unlisted
investments
£   
MARKET VALUE
At 1 January 2023 and 31 December 2023 1
NET BOOK VALUE
At 31 December 2023 1
At 31 December 2022 1

There were no investment assets outside the UK.


MALTON DODGER LIMITED

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

9. STOCKS
2023 2022
£    £   
Stock of regalia 300 200

10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Prepayments 4,197 3,728

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors - (1 )

12. ACCRUALS AND DEFERRED INCOME
2023 2022
£    £   
LEADER accrued income 37,742 44,982
Revenue Reserves 1 1
37,743 44,983

13. MOVEMENT IN FUNDS
Net
movement At
At 1.1.23 in funds 31.12.23
£    £    £   
Unrestricted funds
General fund 92,332 5,471 97,803

Restricted funds
Infrastructure 45,195 (2,847 ) 42,348
Rolling stock 6,248 (815 ) 5,433
51,443 (3,662 ) 47,781
TOTAL FUNDS 143,775 1,809 145,584

MALTON DODGER LIMITED

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

13. MOVEMENT IN FUNDS - continued

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 45,802 (40,331 ) 5,471

Restricted funds
Infrastructure 11 (2,858 ) (2,847 )
Rolling stock 1,200 (2,015 ) (815 )
1,211 (4,873 ) (3,662 )
TOTAL FUNDS 47,013 (45,204 ) 1,809


Comparatives for movement in funds

Net
movement At
At 1.1.22 in funds 31.12.22
£    £    £   
Unrestricted funds
General fund 75,597 16,735 92,332

Restricted funds
Infrastructure 34,056 11,139 45,195
Rolling stock 5,577 671 6,248
39,633 11,810 51,443
TOTAL FUNDS 115,230 28,545 143,775

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 52,660 (35,925 ) 16,735

Restricted funds
Infrastructure 14,314 (3,175 ) 11,139
Rolling stock 2,509 (1,838 ) 671
16,823 (5,013 ) 11,810
TOTAL FUNDS 69,483 (40,938 ) 28,545

MALTON DODGER LIMITED

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

13. MOVEMENT IN FUNDS - continued

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

Net
movement At
At 1.1.22 in funds 31.12.23
£    £    £   
Unrestricted funds
General fund 75,597 22,206 97,803

Restricted funds
Infrastructure 34,056 8,292 42,348
Rolling stock 5,577 (144 ) 5,433
39,633 8,148 47,781
TOTAL FUNDS 115,230 30,354 145,584

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 98,462 (76,256 ) 22,206

Restricted funds
Infrastructure 14,325 (6,033 ) 8,292
Rolling stock 3,709 (3,853 ) (144 )
18,034 (9,886 ) 8,148
TOTAL FUNDS 116,496 (86,142 ) 30,354

14. RELATED PARTY DISCLOSURES

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