Bakewell & Eyam Community Transport Limited Charity Accounts

COMPANY REGISTRATION NUMBER: 03098593

CHARITY REGISTRATION NUMBER: 1049389

Bakewell & Eyam Community Transport Limited

Company Limited by Guarantee

Unaudited Financial Statements

31 March 2025

Bakewell & Eyam Community Transport Limited

Company Limited by Guarantee

Financial Statements

Year ended 31st March 2025

	Page

Trustees' annual report (incorporating the director's report)	1

Statement of financial activities (including income and expenditure account)	7

Statement of financial position	8

Notes to the financial statements	10

Bakewell & Eyam Community Transport Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31st March 2025

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2025 .

Reference and administrative details

Registered charity name	Bakewell & Eyam Community Transport Limited

Charity registration number	1049389

Company registration number	03098593

Principal office and registered	Unit 4, Longstone Business Park
office	Great Longstone
	Bakewell
	DE45 1TD

The trustees

	Ms B E Ely
	Mr B Lomas	(Resigned 13 November 2024)
	Ms N J Loveday
	Ms E P L Mallowan
	Mr P O'Brien
	Ms R Olle
	Ms D L Peach (Chair)
	Ms M J Rae-Smith
	Mr R M Wyse

Accountant	Allen, West and Foster
	Chartered accountants
	Travel House
	Buxton Road
	Bakewell
	Derbyshire
	DE45 1BZ

Structure, governance and management

The Charity is a charitable company limited by guarantee and is governed by its Memorandum & Articles of Association incorporated on 5th September 1995. The Charity has a Board of Trustees who are responsible for its governance. One third (by length of service) of trustees retire each year but are eligible for re-election. The trustees may appoint additional members to fill vacancies or to bring additional skills and experience to the Board.

DECISION-MAKING PROCESS

The trustees delegate a large amount of day-to-day decision-making and operational detail to the Consultant Chief Executive and the General Manager, who report regularly to the Chairman and Trustees. Decisions which affect fundamental policy or carry significant financial implications will always be the responsibility of the Trustee Board. A new Code of Governance and Scheme of Delegation was adopted in July 2024 to formalise these processes.

TRUSTEE RECRUITMENT, INDUCTION AND TRAINING

Trustees are recruited on the basis that they have appropriate skills and knowledge and understand the responsibilities of charity trustees. During the financial year, three trustees resigned and two new trustees were appointed. New trustees undergo an induction which aims to provide information about the nature and work of the charity and its methods of operation. Trustees are encouraged to attend training courses to support and enhance their role.

SENIOR MANAGER REMUNERATION

Pay awards for all staff are decided annually by trustees.

Objectives and activities

The charity's primary objective, as stated in the Memorandum & Articles of Association, is "to establish and maintain, on a non-profit making basis, a community transport scheme for the benefit of the communities with Derbyshire," specifically in the Derbyshire Dales and southern High Peak areas.

Within those objects, we aim to offer caring, safe, flexible and efficient transport for people of all ages in our area of operation who are disadvantaged by location, need, personal circumstance or social deprivation; to encourage and facilitate voluntary participation in community activities; and to help to sustain and develop local economies and social integration.

The activities we pursue to deliver our charitable objects are:

- Bespoke, door-to-door transport options for people who are unable to use scheduled buses or services. This could be due to physical disability, age-related issues or timetable restrictions.

- Access to medical appointments at hospitals and clinics utilising our volunteer car scheme.

- Access to shopping at a range of local centres, including Bakewell, Buxton, Chesterfield, and Crystal Peaks.

- We also provide several other social days out, such as to garden centres, pub lunches, and historic houses.

- In total we provided 231 charitable Trips and Tours, carrying just 2,588 passengers over a distance of 12,709 miles.

- We support community groups and organisations such as schools, lunch clubs and friendship groups, giving their members access to the weekly social opportunity provided, or on an ad hoc basis as and when required.

- We continue to provide contract work to specialist day centres which require accessible vehicles and an enhanced driver skill set.

All these activities directly deliver our charitable objects. Trustees are extremely grateful to all funders and individual donors for their support in resourcing the charity's activities. They thank the staff and volunteer team for their hard work throughout the year.

PUBLIC BENEFIT STATEMENT

The trustees have had due regard to guidance published by the Charity Commission, including public benefit guidance, and our activities illustrate how we deliver public benefit to communities within Derbyshire.

STRATEGIES TO ACHIEVE OUR AIMS AND OBJECTIVES

Our strategies are to focus our core activity on fulfilling Local Authority contracts to enable us to deliver our aims and objectives at scale, supplemented by other services funded by contracts, grants and customer payments. We focus on contracts providing transport for older people's and special needs day care centres within our target geographical areas.

CRITERIA FOR MEASURING SUCCESS

During the year, we measured the distance travelled, trips made, and seats occupied, as follows:

	Distance (miles)	No of Trips	Seats	Wheelchairs
		£	£	£
Contract	109,244	3,646	15,397	4,780
Dial a Ride	5,962	334	308	81
Car Scheme	18,136	1,705	1,970	168
Group Travel	31,339	2,007	20,629	1,149
Trip and Tours	12,709	231	2,588	77

VOLUNTEER INVOLVEMENT

We have over 71 volunteers who drive buses, drive their own personal vehicles to take people to medical appointments, and operate our charity bookshop - we have increased the number of active volunteers by 40% in the past year. In 2024/25, they delivered 4,600 driving hours and 4,500 bookshop hours, contributing charitable work equivalent to a value of at least £104,562. We are extremely grateful to all our volunteers for this incredible commitment, without whom we could not deliver the range of services we provide to our beneficiaries.

HEALTH & SAFETY

The trustees have adopted a rigorous Health and Safety policy and Code of Practice supported by Croner "Bright Safe". Following a fatal accident in March 2023, all relevant policies were reviewed and updated. This was recognised by the Coroner at the inquest in July 2024.

EQUAL OPPORTUNITIES

The trustees have adopted the following policy statement: "The aim of the charity is to ensure that no job applicant or employee is discriminated against either directly or indirectly on grounds of race, colour, creed, nationality, ethnic or national origin, religious belief, political opinion or affiliation, sex, marital status, sexual orientation or disability."

Similarly, all our services are available to any potential beneficiary within the area.

Achievements and performance

In 2024/25 we were particularly proud of the development of our volunteer car scheme and our programme of Trips and Tours.

Following renewed emphasis on our car scheme, we increased the number of journeys to hospital appointments, for people who would otherwise have been unable to attend them, by 40% compared to the previous year.

We also carried 7% more passengers on our Trips and Tours than the previous year. This programme benefitted from generous sponsorship from HolidayCottages.co.uk, to whom we are extremely grateful. Their donation supported our summer programme of seaside trips.

Customer feedback is proactively sought as part of our commitment to excellent service quality. Some of the most pleasing customer quotes received during the year are below:

BW of Grindleford told us: "I am 95 years old and if it wasn't for Bakewell & Eyam buses, time out of my flat would be almost non-existent. It enables me to make and meet friends, go round the shops and still be independent which means a lot to me. I hope you will be able to keep helping us Golden Oldies. We would be lost without you."

Financial review

In 2024/25, we are reporting a small surplus of £749. This is a very positive outturn, as we had budgeted for a small deficit for the year. This was largely the result of securing additional contract income during the year. We also benefitted from a small legacy. Additionally, our renewed focus on community development work resulted in an increase in small grants and donations from the local area, compared to previous years.

However, the financial environment for community transport organisations is getting more and more challenging, due to factors such as increases in employment costs, and a squeeze on income due to the increasingly competitive contract environment.

Our balance sheet remains healthy, and this has enabled Trustees to designate £300,000 of reserves to deliver a new strategy to help the charity adapt to the challenging funding environment over the coming years. It is highly likely that some of these designated funds will be used in 2025/26, because a deficit budget has been set for the year.

PRINCIPAL FUNDING SOURCES

The charity's main income sources are through Derbyshire County Council contracts. We also receive income from other individual contracts, a small level of grants, customer fees, and income from our charity bookshop in Bakewell.

EXPENDITURE OVERVIEW

The main costs of providing our community transport services are staff, vehicle and premises-related costs.

CASH POSITION

At 31 March 2025, the charity had £841,344 in cash at bank and in hand (2024: £753,593).

FIXED ASSETS

Our fixed assets are almost entirely comprised of tangible fixed assets (mainly vehicles, with some property and office assets). At 31 March 2025 they were valued at £159,993 (2024: £201,085).

RESTRICTED FUNDS

A restricted grant was previously received for the purchase of a minibus. This is being depreciated in line with our policy. In addition, we received another restricted grant in the year, from the Derbyshire Dales District Council. Our total restricted funds at 31st March 2025 were £25,452 (2023: £54,315).

DESIGNATED FUNDS

As noted above, the Board has designated £300,000 of reserves for the delivery of a strategy to enable the charity to adjust to a new funding environment. Some of these funds are likely to be used to finance a deficit budget in 2025/26.

RISK MANAGEMENT

The trustees, with advice, have assessed the risks to which the charity or its staff and volunteers might be exposed, and have taken steps to ensure that those risks are minimised, that systems are in place

to mitigate them, and that they are kept under review.

A strategic risk register is kept and regularly updated. In March 2025, the charity's highest rated risks were both financial risks, relating to the potential loss of contract income, and the difficulty in covering the charity's core costs. These risks are currently being monitored to assess the impact of some contract income lost in 2025. The charity has set a deficit budget for 2025/26 and created a designated reserves fund so it can make considered and appropriate changes to the charity strategy in in the medium-term.

RESERVES POLICY AND GOING CONCERN

The Board has a risk-based reserves policy which assesses the need for minimum levels of reserves to meet ongoing obligations and the creates a target range for free reserves. The current assessment is that free reserves should be kept in a range between £300,000 and £450,000.

On 31st March 2025, free reserves were £626,367 (2024: £520,897). This comprises the total reserves, less fixed assets, restricted reserves (except fixed assets) and designated reserves. The free reserves are therefore £176,367 higher than the top end of the target range. It is anticipated that free reserves levels will reduce to within the target range during 2025/26, due to the deficit budget set for the year. On 31st March 2025, total funds stood at £1,090,179 (2024: £1,089,430).

Trustees have considered the charity's ability to meet its financial obligations as they fall due for the 12-month period to November 2026 and have made a positive assessment of the Going Concern position.

Plans for future periods

The Board has adopted an updated strategy for the period 2025-28. This retains the charity's ongoing focus on adult day care transport contract work, alongside our existing charitable activities of providing individual and group transport, addressing loneliness and social isolation through our Trips and Tours programme, the importance of our volunteer car scheme to enable people to attend medical appointments, and our focus on service quality.

To ensure we have the resources needed to successfully deliver our strategy, we are seeking to increase our unrestricted income through our Book End bookshop in Bakewell, and through accessing grants and donations from the local area. We also seek to match the availability of staff and volunteers to our service provision, and are focused on the challenges of resourcing our back office requirements with limited resources. We are committed to monitoring our back office costs to keep them in proportion with our income.

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 23 September 2025 and signed on behalf of the board of trustees by:

Ms D L Peach (Chair)

Trustee

Bakewell & Eyam Community Transport Limited

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Year ended 31st March 2025

	2025			2024
	Unrestricted funds	Restricted funds	Total funds	Total funds
Note	£	£	£	£

Income and endowments

Donations, legacies and grants	5	54,037	725	54,762	138,355
Charitable activities	6	129,316	–	129,316	122,583
Other trading activities	7	585,601	–	585,601	536,645
Investment income	8	6,670	–	6,670	1,754
Other income	9	–	–	–	( 5,342)
		---------	----	---------	---------
Total income		775,624	725	776,349	793,995
		---------	----	---------	---------

Expenditure

Expenditure on raising funds:

	Costs of other trading activities	10	745,863	29,588	775,451	739,590
Other expenditure		11	149	–	149	90
			---------	--------	---------	---------
Total expenditure			746,012	29,588	775,600	739,680
			---------	--------	---------	---------

	---------	--------	---------	---------
Net income and net movement in funds	29,612	( 28,863)	749	54,315
	---------	--------	---------	---------

Reconciliation of funds

Total funds brought forward	1,035,115	54,315	1,089,430	1,035,115
	------------	--------	------------	------------
Total funds carried forward	1,064,727	25,452	1,090,179	1,089,430
	------------	--------	------------	------------

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

Bakewell & Eyam Community Transport Limited

Company Limited by Guarantee

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Fixed assets

Tangible fixed assets	15	159,993	201,085
Investments	16	3,819	44,948
		---------	---------
		163,812	246,033

Current assets

Stock of books	17	100	100
Debtors	18	121,306	107,658
Cash at bank and in hand		841,344	753,593
		---------	---------
		962,750	861,351

Creditors: amounts falling due within one year	19	36,383	17,954
		---------	---------
Net current assets		926,367	843,397
		------------	------------
Total assets less current liabilities		1,090,179	1,089,430
		------------	------------
Net assets		1,090,179	1,089,430
		------------	------------

Funds of the charity

Restricted funds		25,452	54,315
Unrestricted funds		1,064,727	1,035,115
		------------	------------
Total charity funds	21	1,090,179	1,089,430
		------------	------------

For the year ending 31st March 2025 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 financial statements 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 financial statements .

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

Bakewell & Eyam Community Transport Limited

Company Limited by Guarantee

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of trustees and authorised for issue on 23 September 2025 , and are signed on behalf of the board by:

Ms D L Peach (Chair)

Trustee

Bakewell & Eyam Community Transport Limited

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31st March 2025

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 Unit 4, Longstone Business Park, Great Longstone, Bakewell, DE45 1TD.

2. Statement of compliance

These financial statements 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 investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Disclosure exemptions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small company's exemption.

Judgements and key sources of estimation uncertainty

The trustees delegate a large amount of day-to-day decision-making and operational detail to the paid staff, and to the General Manager, who report regularly to the Chairman and the Council of Management. Decisions which affect fundamental policy or carry significant financial implications will always be the responsibility of the Council of Management .

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - 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 to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

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:

Short leasehold property	-	Written off over the life of the lease
Motor vehicles	-	10% on cost
Equipment	-	25% on cost

Investments

Unlisted equity investments are initially recorded at cost, and subsequently measured at fair value. If fair value cannot be reliably measured, assets are measured at cost less impairment.

Listed investments are measured at fair value with changes in fair value being recognised in income or expenditure.

Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value taken through income or expenditure. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Investments in joint ventures

Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value taken through income or expenditure. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.

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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units .

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

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.

4. Limited by guarantee

The Charity is a company limited by guarantee. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the Charity.

5. Donations, legacies and grants

Unrestricted Funds	Restricted Funds	Total Funds 2025
£	£	£

Donations

	Donations	16,517	–	16,517

Legacies

	Legacies	3,555	–	3,555

Grants

Connex Active Travel grant	21,147	–	21,147
Bus Service Operators grant	11,318	–	11,318
Training grant	1,500	–	1,500
Lottery grant	–	–	–
Derbyshire Community Foundation grant	–	–	–
DDDC Trip and Tours grant	–	725	725
	--------	----	--------
	54,037	725	54,762
	--------	----	--------

Unrestricted Funds	Restricted Funds	Total Funds 2024
£	£	£

Donations

	Donations	11,957	–	11,957

Legacies

	Legacies	70,577	–	70,577

Grants

Connex Active Travel grant	20,056	–	20,056
Bus Service Operators grant	13,221	–	13,221
Training grant	44	–	44
Lottery grant	–	20,000	20,000
Derbyshire Community Foundation grant	–	2,500	2,500
DDDC Trip and Tours grant	–	–	–
	---------	--------	---------
	115,855	22,500	138,355
	---------	--------	---------

6. Charitable activities

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Fares and tours	115,568	115,568	112,918	112,918
Car Scheme fees	13,748	13,748	9,665	9,665
	---------	---------	---------	---------
	129,316	129,316	122,583	122,583
	---------	---------	---------	---------

7. Other trading activities

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Unity lottery	345	345	387	387
Other income	275	275	42	42
Book End takings	41,832	41,832	34,172	34,172
Contract group transport	541,249	541,249	502,044	502,044
Bus sponsorships	1,900	1,900	–	–
	---------	---------	---------	---------
	585,601	585,601	536,645	536,645
	---------	---------	---------	---------

8. Investment income

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Bank interest receivable	6,670	6,670	1,754	1,754
	-------	-------	-------	-------

9. Other income

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Gain on disposal of tangible fixed assets held for charity's own use	–	–	( 5,342)	( 5,342)
	----	----	-------	-------

10. Costs of other trading activities

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
BECT general expenses	530,337	23,225	553,562
Vehicle operations	215,526	6,363	221,889
	---------	--------	---------
	745,863	29,588	775,451
	---------	--------	---------

	Unrestricted Funds	Restricted Funds	Total Funds 2024
	£	£	£
BECT general expenses	504,186	–	504,186
Vehicle operations	229,041	6,363	235,404
	---------	-------	---------
	733,227	6,363	739,590
	---------	-------	---------

11. Other expenditure

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Social expenses	149	149	90	90
	----	----	----	----

12. Net income

Net income is stated after charging/(crediting):

	2025	2024
	£	£
Depreciation of tangible fixed assets	41,688	47,349
Loss on disposal of tangible fixed assets	–	5,342
	--------	--------

13. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2025	2024
	£	£
Wages and salaries	391,241	318,480
Social security costs	17,231	13,368
Employer contributions to pension plans	5,682	5,045
Other employee benefits	5,770	7,196
	---------	---------
	419,924	344,089
	---------	---------

The average head count of employees during the year was 27 (2024: 27 ). The average number of full-time equivalent employees during the year is analysed as follows:

	2025	2024
	No.	No.
Number of staff	27	27
	----	----

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

14. Trustee remuneration and expenses

No trustees received any remuneration for their services.

In accordance with normal commercial practice, the Charity has purchased insurance to protect trustees and officers from claims arising from negligent acts, errors or omissions occurring whilst on charity business. The insurance provides cover up to £1,000,000 on any one claim and the cost for the current and prior year is included within the total insurance costs.

There were no trustees' expenses paid for the current or prior year.

15. Tangible fixed assets

	Short leasehold property	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1st April 2024	146,328	604,147	93,719	844,194
Additions	–	–	596	596
	---------	---------	--------	---------
At 31st March 2025	146,328	604,147	94,315	844,790
	---------	---------	--------	---------
Depreciation
At 1st April 2024	129,644	421,351	92,114	643,109
Charge for the year	5,345	35,225	1,118	41,688
	---------	---------	--------	---------
At 31st March 2025	134,989	456,576	93,232	684,797
	---------	---------	--------	---------
Carrying amount
At 31st March 2025	11,339	147,571	1,083	159,993
	---------	---------	--------	---------
At 31st March 2024	16,684	182,796	1,605	201,085
	---------	---------	--------	---------

16. Investments

	Loans to group companies	Shares in group undertakings	Total
	£	£	£
Cost or valuation
At 1st April 2024	44,848	100	44,948
Additions	–	–	–
Transfers	(41,129)	–	(41,129)
	--------	----	--------
At 31st March 2025	3,719	100	3,819
	--------	----	--------
Impairment
At 1st April 2024 and 31st March 2025	–	–	–
	--------	----	--------
Carrying amount
At 31st March 2025	3,719	100	3,819
	--------	----	--------
At 31st March 2024	44,848	100	44,948
	--------	----	--------

All investments shown above are held at valuation.

17. Stock of books

	2025	2024
	£	£
Stock of books	100	100
	----	----

18. Debtors

	2025	2024
	£	£
Trade debtors	73,372	49,955
Prepayments and accrued income	36,239	45,687
Other debtors	11,695	12,016
	---------	---------
	121,306	107,658
	---------	---------

19. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	24,348	5,316
Accruals and deferred income	5,602	7,256
Social security and other taxes	6,433	5,382
	--------	--------
	36,383	17,954
	--------	--------

20. 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 £ 5,682 (2024: £ 5,045 ).

21. Analysis of charitable funds

Unrestricted funds

	At 1st April 2024	Income	Expenditure	Transfers	At 31st March 2025
	£	£	£	£	£
Unrestricted and undesignated funds	735,115	775,624	(746,012)	–	764,727
Designated Fund	300,000	–	–	–	300,000
	------------	---------	---------	----	------------
	1,035,115	775,624	(746,012)	–	1,064,727
	------------	---------	---------	----	------------

	At 1st April 2023	Income	Expenditure	Transfers	At 31st March 2024
	£	£	£	£	£
Unrestricted and undesignated funds	996,937	771,495	(733,317)	(300,000)	735,115
Designated Fund	–	–	–	300,000	300,000
	---------	---------	---------	---------	------------
	996,937	771,495	(733,317)	–	1,035,115
	---------	---------	---------	---------	------------

Restricted funds

	At 1st April 2024	Income	Expenditure	Transfers	At 31st March 2025
	£	£	£	£	£
Restricted Fund	54,315	725	(29,588)	–	25,452
	--------	----	--------	----	--------

	At 1st April 2023	Income	Expenditure	Transfers	At 31st March 2024
	£	£	£	£	£
Restricted Fund	38,178	22,500	(6,363)	–	54,315
	--------	--------	-------	----	--------

22. Analysis of net assets between funds

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Tangible fixed assets	134,541	25,452	159,993
Investments	3,819	–	3,819
	---------	--------	---------
Net assets	138,360	25,452	163,812
	---------	--------	---------

	Unrestricted Funds	Restricted Funds	Total Funds 2024
	£	£	£
Tangible fixed assets	169,270	31,815	201,085
Investments	44,948	–	44,948
	---------	--------	---------
Net assets	214,218	31,815	246,033
	---------	--------	---------

23. Financial instruments

The carrying amount for each category of financial instrument is as follows:

	2025	2024
	£	£

Financial liabilities measured at fair value through income and expenditure

Property rental lease liabilities committed to	178,333	233,333
Vehicle lease liabilities committed to	208,433	284,841
	---------	---------
	386,766	518,174
	---------	---------