The trustees present their annual report and financial statements for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "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).
East Surrey Rural Transport Partnership is a charity dedicated to provide transport facilities for people who have special need of such facilities because they are elderly, poor or disabled , people with young children or those living in isolated areas where there are no adequate public transport facilities.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Significant activities
East Surrey Rural Transport Partnership (ESRTP) seeks to provide community transport services for those inhabitants in the east of Surrey and the surrounding areas who are in need of such a service because of age, sickness, disability (mental or physical), poverty or due to lack of adequate and accessible public transport.
Our activities during 2023/24 have been focused on the following:
A demand responsive bus service in Mole Valley
Scheduled bus services in Mole Valley
A demand responsive bus service in Tandridge on behalf of Surrey County Council (SCC)
A demand responsive bus service throughout East Sussex on behalf of East Sussex County Council (ESCC)
A community transport information, advice and training service for residents of Tandridge district
Contracts with SCC education dept to bring students into twelve schools
Contracts with SCC to provide transport into three day centres for people with physical and learning disabilities
Contracts with East Sussex County Council (ESCC) education dept to bring students into four schools
A timetabled bus service in the Cobham, Oxshott, Weybridge and Leatherhead areas on behalf of Cobham Community Interest Company.
A Dial A Ride service in the north of Tandridge district
A voluntary car scheme in the north of Tandridge district
A shopping and excursion service for residents of Reigate and Banstead borough – not supported by any local government funding
A contract with South Central Ambulance Service to provide one minibus and driver to provide non-emergency patient transport in Surrey
A five day a week shuttle bus service for Surrey County Council from its HQ in Reigate to two local train stations
We continue to deliver food boxes on an ad hoc basis for Oxted CAB for those residents who are in need of support.
From 1st April 2023 the National Minimum Wage rose to £10.42 an hour for most of our drivers and passenger assistants. Due to the cost of living increases, a pay rise for office staff (9%) and senior managers (5%) was approved after bench marking with other Surrey and Sussex CT organisations.
We continued to provide a service for Surrey County Council from their new HQ in Reigate to Redhill and Reigate stations from 0730 – 1800 each weekday. The service was due to finish at the end of August 2023 and we redeployed the regular driver. At the 11th hour, SCC requested that we continue but by then it was too late, we had no spare driver to cover the service.
Our relationship with the accountants RPD continued to blossom during the 23-24 year. Katie McDonald worked with Louisa Boolaky to ensure that the payroll was managed in an effective manner. From ESRTP side, payroll was and still is solely done by our CEO, Marcus Dodé.
Day to day data input onto the Sage software has become the domain of ESRTP’s Finance Officer Irene Leitner. Katie meets with Irene and Marcus once a quarter to assess how the accounts are going. She then feeds back to other RPD staff. Our VAT claim is made by RPD each quarter. During the autumn, MD, IL, Katie McDonald and various RPD staff worked on the first annual audit together. The annual audit had previously been done by Chariot House of Brighton. The process went well and the accounts were signed off by our Chair of Trustees, Don Rushforth just before Christmas 2023.
Retendering of our vehicle leasing contract
We originally tendered for our leased fleet during 2017. The deal we had was for three years, but this end date was right in the middle of the first year of the pandemic. Enterprise couldn’t supply new vehicles so they extended the contract for three more years. We did another tendering exercise to make sure that we were getting the best deal possible. We received prices from 6 companies, but only Enterprise could provide us with the types of vehicles that we wanted by the September of 2023. Unfortunately, due to global supply issues, the new buses did not arrive at the stated time. We had to continue to operate with the old buses until March 2024 when some of the new Mercedes Sprinters started to arrive. Fortunately, Enterprise kept the price the same and gave us free of charge replacements when the original buses were off the road.
ESCC Flexibus Digital Demand Responsive Transport Service
During March 2023 we were given the green light by East Sussex County Council to start recruiting staff for the new East Sussex Flexibus Digital Demand Responsive Transport service. We had been allotted 6 buses to run for 12 hours a day for 6 days a week. This needed around 20 new members of staff. We pulled out all the stops to get enough staff ready for the beginning of May – this was a huge undertaking. We thought we would be able to achieve the goal in the time available but at the last moment two new recruits, one of which was to be a second manager, decided not to join us and a third driver had emergency health issues. We asked for a delay from ESCC for two of the bus services, but they said no and gave the operation of these two buses to another bus company. Over the summer, we developed the services with ESCC and WEDRT, the booking company.
Over the summer school holidays, we operated two more buses. ESCC regularly adapted and modified the service which meant changes to the zones that each bus operated in, this required several applications to The Office of the Traffic Commissioner to register new zones, a time consuming and totally bureaucratic exercise. By the autumn, the bus company that had been given our 5th and 6th buses said that they did not want to continue, so ESCC came back to us to see if we would take the on. For the sake of our employees and the service, we said yes. By the end of the 23-24 year the number of buses that we operated had by mutual consent been reduced to 5. We asked two drivers to become assistant managers to help Ian Fitzgerald, the East Sussex Manager, with many different issues. Allan Bramham and Steve Holloway worked well with Ian and made the service a success. The income we gain from operating this service is very helpful to broaden our income base and to make us financially secure.
End of Surrey Choices contract – over the summer of 2023 ESRTP managers met with staff from Surrey Choices (SC) to talk about the future of the transport service to their three day centre in the east of Surrey. The pandemic had profound implications for the service that Surrey Choices provided. So much had to change to comply with social distancing rules etc. After 3+ years these changes became permanent and obviated the need for fixed day centre for their clients. In essence, Surrey Choices took the transport service back in house. They offered to transfer any of our staff that wished to continue driving for their clients. One of our staff members did transfer to SC but 3 chose to remain with us. We offered each a daily school transport route working school days only. We were sorry to lose the contract with SC as we had been involved with them (and the preceding in-house SCC day centres) since 2007.
Secondment agreement for Tandridge District Council employees
During the first year of the pandemic, Tandridge District Council (TDC) had wished to transfer Peter Kefford and Marcus Dodé to ESRTP. Eventually this idea was shelved due to pension liabilities. However, a consequence of this decision for TDC to remain the employer of PK and MD, was that a Secondment Agreement needed to be drawn up - something TDC in particular, wanted. This agreement, created by the legal team at TDC, took a long time to prepare and be finalised. Eventually it was signed by ESRTP trustees and TDC’s Director of Resources at the beginning of February. The agreement lasts until 31st March 2025 unless otherwise extended by both parties.
Surrey Connect Service
Our colleagues within the Passenger Transport Team made us aware during the early part of 2023 that the Tandridge Buses 4U DRT service would be retendered during the spring of 2023. The new service would start in September 2023. We have operated the Tandridge Buses 4U service since August 2007 and it is an important part of what we do. The new service was to be called Surrey Connect and would be run with electric minibuses provided by SCC along with places to charge these vehicles. We worked hard to come up with an attractive price and were pleased when we were awarded the contract for one year in July 2023. SCC asked us to quote for the provision of diesel minibuses to be used until the electric minibuses arrived. By the end of the 23~24 year, we were still using our own diesel vehicles. Passengers are encouraged to use a booking app on their mobile phone, although we were asked to still provide a conventional booking service. This PADAM software had been trialled for 2 years in the Mole Valley area of Surrey by Mole Valley District Council’s in house community transport service. The tender that we won was very similar to that for Tandridge Buses 4U, it was for two buses working from 0700 – 1900 Monday to Friday and one bus on Saturdays from 0830 – 1800.
There was a surplus for the year of £193,635 (2023: £211,701) after which there were unrestricted reserves carried forward of £722,767 (2023: £529,132).
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent of three month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised.
The level of reserves are expected to be approximately 3 three months expenditure.
By its very nature our work is largely demand led and reactive. This said our plans for the coming year are:
To find at least two more trustees
To introduce a card payment facility onto some of our public bus services
To find new office accommodation with sufficient parking for our Surrey operations.
To continue to bid for school and day centre work tendered by both Surrey County Council and East Sussex County Council
The charity is controlled by its governing document, Memorandum and Articles of Association incorporated 6 February 2006, and constitutes a limited company, limited by guarantee as defined by the Companies Act 2006.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Trustees are recruited upon recommendation and by contact with the Local Volunteer Bureau. They are appointed following discussion at committee meetings and their appointment is ratified at the AGM. Trustees' induction is covered by supplying them with the previous year's minutes and Charity Commission leaflets for trustees. In addition, they have meetings with staff to familiarise them with the administration of the charity.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
The Trustees determine the general policy of the charity and the principles on which it operated, setting the charges for services and salaries.
The day to day management is delegated to the Chief Executive Officer who reports to the Board on a quarterly basis. Under the CEO, there is a General Manager. Under him there is a Fleet Manager and Operations Manager. Under the managers, there is a Rural Transport Information and Training Officer and a Community Transport Development Officer. Under them are section 22 and section 19 drivers and escorts and 3 administrative assistants.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Trustees have given consideration to the Charities SORP ('Statement of Recommended Practice') Committee's advice in its publication 'Implications of COVID-19 Control Measures and Charity Financial Reporting' and to the risks arising as a result of the coronavirus pandemic. The Charity is actively monitoring and managing the situation as it develops. We have adapted our operations and consider that the Charity has adequate reserves and committed future grants from supportive and solvent funders
In accordance with the company's articles, a resolution proposing that Richard Place Dobson Services Limited be reappointed as auditor of the company will be put at a General Meeting.
The trustees' report was approved by the Board of Trustees.
The trustees, who are also the directors of East Surrey Rural Transport Partnership for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Opinion
We have audited the financial statements of East Surrey Rural Transport Partnership (the ‘charity’) for the year ended 31 March 2024 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:
the information given in the financial statements is inconsistent in any material respect with the trustees' report; or
sufficient accounting records have not been kept; or
the financial statements are not in agreement with the accounting records; or
we have not received all the information and explanations we require for our audit.
As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. The objectives of our audit are to obtain sufficient appropriate audit evidence regarding compliance with laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements, to perform audit procedures to help identify instances of non-compliance with other laws and regulations that may have a material effect on the financial statements, and to respond appropriately to identified or suspected non-compliance with laws and regulations identified during the audit.
In relation to fraud, the objectives of our audit are to identify and assess the risk of material misstatement of the financial statements due to fraud, to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatements due to fraud through designing and implementing appropriate responses and to respond appropriately to fraud or suspected fraud identified during the audit.
However it is the primary responsibility of management, with the oversight of those charged with governance, to ensure that the entity’s operations are conducted in accordance with the provisions of laws and regulations and for the prevention and detection of fraud.
In identifying and assessing the risks of material misstatement in respect of irregularities, including fraud, the audit engagement team made enquiries of management, and those charged with governance, regarding the procedures relating to identifying, evaluating and complying with;
1. laws and regulations and whether they were aware of any instances of non-compliance;
2. detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged
fraud;
3. the internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations;
As a result of these procedures we consider the most significant laws and regulations that have a direct impact on the financial statements are FRS 102, General Data Protection Regulations, Charities Act 2011, Charities Statement of Recommended Practice and employment law and regulations. We performed audit procedures to detect non-compliance, which may have a material impact on the financial statements. These included reviewing financial statement disclosures and evaluating advice received from external advisors. There were no significant laws and regulations we deemed as having an indirect impact on the financial statements.
The audit engagement team identified the risk of management override of controls as the area where the financial statements were most susceptible to material misstatement due to fraud. Audit procedures performed included but were not limited to testing manual journal entries and other adjustments and evaluating the rationale in relation to any significant, unusual transactions and transactions entered into outside of the normal course of business.
Revenue recognition – this was tested substantively for contract and grant income, we reviewed the contracts to ensure that these were included within the accounts accurately.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Other matters
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with "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)" (as amended) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
This has been done in order for the financial statements to provide a true and fair view in accordance with current Generally Accepted Accounting Practice.
Use of our report
This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Richard Place Dobson Services Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 12 to 22 form part of these financial statements.
East Surrey Rural Transport Partnership is a private company limited by guarantee incorporated in England and Wales. The registered office is Tandridge District Council Offices, 8 Station Road East, Oxted, Surrey, RH8 0BT.
The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Donations and investment income are included in the year in which they are receivable which is when the charity becomes entitled to the resource.
Grants are included in the accounting period to which they relate.
Fundraising income is recognised when the charity becomes legally entitled to the income and the event to which it relates has taken place.
Income relating to the provision of community transportation services is included on the date when the transport activity takes place which is when the charity becomes entitled to the resource.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
ESRTP has a capitalisation policy of £1,000. Assets purchased costing less than this amount are not capitalised.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK Corporation Tax purposes. Accordingly the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 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.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Rentals payable under operating leases, including any lease incentives received, are charged to income on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease asset are consumed.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Fares and other income
Contracts
Grants
Sale of goods
Grant
Fares and other income
Contracts
Grants
Sale of goods
Grant
Charitable Expenditure
Charitable Expenditure
Telephone
Postage and stationery
Sundries
Computer costs
Vehicle costs
Travel and subsistence
Bookkeeping, payroll and admin
Reimbursed staff mileage
Subcontract transportation and call centre costs
Bank charges
Hire purchase and loan interest
Premises costs
Consultancy fees
Bad debts
Subscriptions
The average monthly number of employees during the year was:
Key Management Personnel
The trustees consider four members of staff to be key management personnel. The total employment benefits of key management personnel were 2024: £198,627 (2023: £243,876).
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
During the year salary of £18,801 was paid to Helen Dode (2023: £13,408) in respect of work carried out for the charity. She is a family member of Marcus Dode, the chief executive of the charity.