Charity registration number 1055210 (England and Wales)
Company registration number 02961054
BAR-N-BUS TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025
BAR-N-BUS TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Patron
Mr Nick Alston CBE, DL
(Since 26 April 2024)
Trustees
Mr Andrew Churchill
Mr Keigh William Norman
Mr Wayne Johnson
Ms Susanna King
Mr Robert Dart
(Appointed 26 April 2024)
Mr Aaron Watts
(Appointed 26 April 2024)
Mr Michael Webb
Mrs Samantha Butt
(Appointed 26 April 2024)
Mrs Bola Oladimejic
(Appointed 18 October 2024)
Secretary
Ms Susanna King
CEO
Mr Jamie Sawtell
Charity number
1055210
Company number
02961054
Registered office
The Hive
6 Honeypot Lane
Basildon
Essex
England
SS14 2JZ
Independent examiner
Francis James & Partners LLP
1386 London Road
Leigh on Sea
Essex
England
SS9 2UJ
BAR-N-BUS TRUST
CONTENTS
Page
Trustees' report
1 - 4
Independent examiner's report
5
Statement of financial activities
6
Balance sheet
7
Notes to the financial statements
8 - 15
BAR-N-BUS TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 5 APRIL 2025
- 1 -

The trustees present their annual report and financial statements for the year ended 5 April 2025.

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 governing document, 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).

Operations

Bar 'n' Bus is a Christian charity working with young people throughout Essex. We provide professional, community based youth work delivering support programmes and services for young people aged 10-19

Work includes:

 

We work in partnership with local churches, schools, councils and groups to provide professional, community-based youth work, seeking transformation and fullness of life for young people. We employ professional youth workers as well as recruiting, training and supporting teams of volunteers to offer a wider provision of community youth work.

Public benefit

When considering where to focus our attention, the board of trustees have regard to the Charity Commission's guidance on public benefit and what this means for the charity.

 

The Charity is a Christian organisation whose primary aim is to reach out to young people this includes:

 

The programmes we have run to support these young people are set out below.

Programmes this year have included:

Over the past year we have continued to see an increasing demand for youth work support across our existing areas of Basildon, Castle Point and Rochford and further afield. To meet this need, our Youth Work Team have developed new programmes of outreach as well as creating specific targeted programmes to meet specialised needs.

 

Training and Development of our team has also been a focus of our work, with 2 staff members and 6 volunteers completing national youth work qualifications and 1 staff member starting their youth work degree and working towards national Professional Youth Worker status.

 

Working with Essex Council for Voluntary Youth Services, we have been able to offer our Level 2 Award in Youth Work Principles Qualification to a wider audience – training staff for a number of Youth work teams across the County.

 

Youth Work Delivery Programmes this year have included:

BAR-N-BUS TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
- 2 -

Detached & Mobile Youth Work

The Mobile Youth Vehicle remains a central part of our operation, offering a weekly drop-in space for young people in multiple locations across south Essex. Young people connect with sessions which offer positive activities, advice and support from trusted adults and a support community culture. A large amount of our targeted and group work programmes are developed in response to the needs, desires and input of young people engaged ‘on the street’ through these projects.

 

Being Me

Our young women’s programme continues to run in Rayleigh and Basildon, supporting over 40 young women each week. At the heart of the project is the desire to provide young women with an inclusive space where they can be themselves, explore their passions and interests, meet new friends, and grow in confidence and stature. Throughout the year the groups have had some amazing opportunities to visit West End shows, join for team building activities and support one another on a weekly basis. 

Snowdon Experience 24

Supported by the Norman Garon Trust and Fowler Smith and Jones, the Snowdon Experience 24 project starting in January 2024, concluded this financial year in May 2024. The project was developed with our youth worker and a key young person who had a desire to climb a mountain.  The 12 week programme developed included training walks, map reading skills, first aid, teambuilding, and communication sessions but the project also has a key focus on reflection and mental health with young people exploring concepts of pilgrimage and personal reflection as part of the challenge. The group all travelled to Wales in May 2024 and successfully reached the summit of Snowdon together. This was a huge achievement for all those involved!

In-School Targeted Programmes:

During 2025 Bar ‘n’ Bus workers offered 4 different in-school targeted programmes to assist young people’s development.

 

The Reducing Exclusion project continued in Basildon, engaging 12 young people in a term-long project seeking to building confidence, respect and support networks for young people at risk of permanent school exclusion. The project is extremely well-received by schools with a high success rate of young people not just remaining in mainstream education but having a significantly increase sense of belonging and personal support through their school.

 

On Canvey Island, the team provided a Wellness Programme for young people who struggled with school engagement and attendance. Through the project, young people pushed their boundaries, explored new activities and reflected on their own mental health and wellbeing. Throughout the project, young people reported significant increases in positive mental health and were able to enhance and develop their own support networks.

In Rochford, the Firebreak programme was delivered with young people from 2 local secondary schools. The project saw 10 young people spending a week at Hadleigh Fire Station learning the skills of firefighting. It is a full-on programme for the young people, who learn to work together in difficult and pressured situations, push their limits and overcome challenges. The group did fantastically well and did themselves proud!

 

PLAAY is our most recent targeted programme in school. Preventing Long-term Anger & Aggression in Youth, it is a 10 session project for young men helping them to explore their feelings and responses.  The programme explores topics such as anger and aggression, positive masculinity, vulnerability, mental health and support. The programme launched at the end of this financial year and initial feedback is hugely positive.

1-1 Support

Alongside all of our work, the team support over 40 young people each week through 1-1 engagements. This work seeks to provide more focused support for young people who need the time, attention and commitment of the 1-1 environment.

Review of activities and future developments

Our plans for 2025/26 are:

 

We are hugely grateful for the ongoing support we receive from our supporters.

BAR-N-BUS TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
- 3 -

Reserves

The Charity aims to have sufficient reserves to:

 

In order to meet these requirements, the Charity aims to hold reserves equivalent to at least 25% of expenditure.

Structure, governance and management

Company and Charity 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 surplus or deficit of the Charity for that period. In preparing those financial statements, the trustees have:

 

The trustees have overall responsibility for ensuring that the Charity has appropriate systems of control, financial and otherwise. They are responsible for keeping proper accounting records which 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.

 

The trustees who are also directors of the charity for the purposes of the Companies Act, submit their annual report and the financial statements of the company for the year ended 5 April 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) " Accounting and Reporting by Charities" issued in January 2015 in preparing the annual report and financial statements of the charity.

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:

Mr Andrew Churchill
Mr Keigh William Norman
Mr Wayne Johnson
Mrs Mandy Wheeler
(Resigned 12 July 2024)
Ms Susanna King
Mr Robert Dart
(Appointed 26 April 2024)
Mr Aaron Watts
(Appointed 26 April 2024)
Mr Michael Webb
Mrs Samantha Butt
(Appointed 26 April 2024)
Mrs Bola Oladimejic
(Appointed 18 October 2024)

The trustees are grateful for the support of Mr Nick Alston CBE, DL as the Trust's patron. Nick is a former High Sheriff of Essex, he is closely involved with a number of charities across Essex and is also Vice-chair of the Governors at Anglia Ruskin University.

 

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.

BAR-N-BUS TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
- 4 -

Risk management

In accordance with the Charities (Accounts & Reports) Regulations 2000, the Charity regularly reviews the risks associated with running the Charity. The principal risks are:

 

Where the Charity finds areas which they consider to be of risk to the Charity, they have taken the appropriate action including where necessary seeking professional advice.

Organisation

The Charity is governed by a Board of Trustees drawn from the business community and local churches. The day to day management is delegated to the Chief Executive Officer who is responsible for the management of the staff and volunteers, under the supervision of the trustees.

 

On the 26th April 2024 Susanna King took over from Andrew Churchill as Secretary.

Administration

General administration is covered by the CEO.

Income generation

The principle source of income continued to be donations from Christian organisations, Christian minded individuals, grants from national and local charitable organisations and from local authority funding and partnerships. The Trustees on behalf of the Trust recognise the grants received from local authorities who, by doing so are acknowledging the positive contribution of the Bar’N’Bus Trust to the local communities that they seek to serve.

Legal status

The Charity is a Company limited by Guarantee and is bound under the Companies Act 2006 and Charities Act 2011.

Volunteers

The Charity is grateful for the unstinting efforts of its volunteers who are involved in service provision and fund-raising.

 

Conclusion

I would like to thank all those involved in the Trust, whether as employees, volunteers (trustees and youth workers) or donors and supporters, in helping make this year one of continued success.

The trustees' report was approved by the Board of Trustees.

Mr Wayne Johnson
Trustee and chair
7 July 2025
BAR-N-BUS TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BAR-N-BUS TRUST
- 5 -

I report to the trustees on my examination of the financial statements of Bar-N-Bus Trust (the charity) for the year ended 5 April 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

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

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of Institute of Chartered Accountants in England and Wales, 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 that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

4

the financial statements 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 financial statements 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 financial statements to be reached.

Francis James & Partners LLP
1386 London Road
Leigh on Sea
Essex
SS9 2UJ
England
7 July 2025
BAR-N-BUS TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 5 APRIL 2025
- 6 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
13,791
240,390
254,181
24,534
168,084
192,618
Investments
4
1,927
-
1,927
1,527
-
1,527
Total income
15,718
240,390
256,108
26,061
168,084
194,145
Expenditure on:
Raising funds
5
-
-
-
74
76
150
Charitable activities
6
22,021
256,688
278,709
37,828
205,101
242,929
Total expenditure
22,021
256,688
278,709
37,902
205,177
243,079
Net expenditure
(6,303)
(16,298)
(22,601)
(11,841)
(37,093)
(48,934)
Transfers between funds
131
(131)
-
305
(305)
-
Net movement in funds
8
(6,172)
(16,429)
(22,601)
(11,536)
(37,398)
(48,934)
Reconciliation of funds:
Fund balances at 6 April 2024
54,088
20,213
74,301
65,624
57,611
123,235
Fund balances at 5 April 2025
47,916
3,784
51,700
54,088
20,213
74,301

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

BAR-N-BUS TRUST
BALANCE SHEET
AS AT
5 APRIL 2025
05 April 2025
- 7 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
12
14,814
16,392
Current assets
Debtors
13
3,606
14,137
Cash at bank and in hand
63,252
137,849
66,858
151,986
Creditors: amounts falling due within one year
14
(29,972)
(94,077)
Net current assets
36,886
57,909
Total assets less current liabilities
51,700
74,301
Net assets excluding pension liability
51,700
74,301
The funds of the charity
Restricted income funds
15
3,784
20,213
Unrestricted funds
47,916
54,088
51,700
74,301

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 5 April 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the trustees on 7 July 2025
Mr Andrew Churchill
Mr Wayne Johnson
Trustee
Trustee and chair
Company registration number 02961054 (England and Wales)
BAR-N-BUS TRUST
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025
- 8 -
1
Accounting policies
Charity information

Bar-N-Bus Trust is a private company limited by guarantee incorporated in England and Wales. The registered office is The Hive, 6 Honeypot Lane, Basildon, Essex, SS14 2JZ, England.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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)". The charity is a Public Benefit Entity as defined by FRS 102.

 

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

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.

1.3
Charitable funds

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.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
BAR-N-BUS TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
1
Accounting policies
(Continued)
- 9 -
1.5
Expenditure

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.

1.6
Tangible fixed assets

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:

Plant and equipment
15% on reducing balance
Computers
25% on cost
Motor vehicles
15% on reducing balance

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.

1.7
Impairment of fixed assets

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).

1.8
Cash and cash equivalents

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.

1.9
Financial instruments

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

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.

BAR-N-BUS TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
1
Accounting policies
(Continued)
- 10 -
Basic financial liabilities

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.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

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.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10
Employee benefits

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.

2
Critical accounting estimates and judgements

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.

3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Donations and gifts
13,791
-
13,791
24,534
-
24,534
Grants
-
240,390
240,390
-
168,084
168,084
13,791
240,390
254,181
24,534
168,084
192,618
BAR-N-BUS TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
- 11 -
4
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
1,927
1,527
5
Expenditure on raising funds
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Fundraising and publicity
Other fundraising costs
-
-
-
74
76
150
6
Expenditure on charitable activities
Charitable activities
Charitable activities
2025
2024
£
£
Direct costs
Mobile running costs
7,249
3,598
Community and mentoirng
33,236
30,523
40,485
34,121
Share of support and governance costs (see note 7)
Support
236,184
206,858
Governance
2,040
1,950
278,709
242,929
Analysis by fund
Unrestricted funds
22,021
37,828
Restricted funds
256,688
205,101
278,709
242,929
BAR-N-BUS TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
- 12 -
7
Support costs allocated to activities
2025
2024
£
£
Staff costs
210,270
185,914
Depreciation
2,306
3,544
Training
8,375
718
Office costs
5,890
5,809
Telephone
645
795
Advertising
54
-
Sundries
175
365
Motor expenses
5,805
8,305
Insurance
1,606
1,345
Subscriptions
295
-
Bank charges
64
63
Repairs and renewals
699
-
Governance costs
2,040
1,950
238,224
208,808
Analysed between:
Charitable activities
238,224
208,808
8
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable to the charity's independent examiner:
- for the independent examination of the charity's financial statements
1,260
1,170
- for other financial services
780
780
Depreciation of owned tangible fixed assets
2,306
3,544
9
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
10
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
7
7
BAR-N-BUS TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
10
Employees
(Continued)
- 13 -
Employment costs
2025
2024
£
£
Wages and salaries
210,270
185,914
There were no employees whose annual remuneration was more than £60,000.
11
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

12
Tangible fixed assets
Plant and equipment
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 6 April 2024
12,596
5,657
14,950
33,203
Additions
-
728
-
728
At 5 April 2025
12,596
6,385
14,950
33,931
Depreciation and impairment
At 6 April 2024
5,714
5,328
5,769
16,811
Depreciation charged in the year
877
258
1,171
2,306
At 5 April 2025
6,591
5,586
6,940
19,117
Carrying amount
At 5 April 2025
6,005
799
8,010
14,814
At 5 April 2024
6,882
329
9,181
16,392
13
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
3,606
14,137
14
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
5,349
5,065
Accruals and deferred income
24,623
89,012
29,972
94,077
BAR-N-BUS TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
- 14 -
15
Restricted funds

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.

Movement in funds
Movement in funds
Balance at
6 April 2023
Incoming resources
Resources expended
Transfers
Balance at
6 April 2024
Incoming resources
Resources expended
Transfers
Balance at
5 April 2025
£
£
£
£
£
£
£
£
£
Restricted fund
57,611
168,084
(205,177)
(305)
20,213
240,390
(256,688)
(131)
3,784
BAR-N-BUS TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
- 15 -
16
Unrestricted funds

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 6 April 2024
Incoming resources
Resources expended
Transfers
At 5 April 2025
£
£
£
£
£
General funds
54,088
15,718
(22,021)
131
47,916
Previous year:
At 6 April 2023
Incoming resources
Resources expended
Transfers
At 5 April 2024
£
£
£
£
£
General funds
65,624
26,061
(37,902)
305
54,088
17
Analysis of net assets between funds
Unrestricted funds
Restricted funds
Total
Unrestricted funds
Restricted funds
Total
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Fund balances at 5 April 2025 are represented by:
Tangible assets
14,814
-
14,814
16,392
-
16,392
Current assets/(liabilities)
33,102
3,784
36,886
37,698
20,211
57,909
47,916
3,784
51,700
54,090
20,211
74,301
18
Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

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