MERSEYCARE COMMUNITY TRANSPORT LIMITED

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 06711399

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		281,148		147,968

			281,148		147,968
CURRENT ASSETS
Debtors	5	235,171		496,078
Cash at bank and in hand		442,953		379,973

		678,124		876,051
Creditors: Amounts Falling Due Within One Year	6	(12,143 )		(7,693 )

NET CURRENT ASSETS (LIABILITIES)			665,981		868,358

TOTAL ASSETS LESS CURRENT LIABILITIES			947,129		1,016,326

NET ASSETS			947,129		1,016,326

Income and Expenditure Account			947,129		1,016,326

MEMBERS' FUNDS			947,129		1,016,326

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.

On behalf of the board

Mr Paul Wylde Director	Mr Paul Wylde Director
31/12/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

MERSEYCARE COMMUNITY TRANSPORT LIMITED is a private company, limited by guarantee, incorporated in England & Wales, registered number 06711399 . The registered office is 33 Thingwall Road, Irby, Wirral, CH61 3UE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	5% Straigh Line Basis
Motor Vehicles	20% Straight Line Basis
Fixtures & Fittings	10% Straight Line Basis

3. Average Number of Employees

Average number of employees, including directors, during the year was: 63 (2024: 65)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2024	13,472	975,851	10,000	999,323
Additions	-	211,153	-	211,153

As at 31 March 2025	13,472	1,187,004	10,000	1,210,476

Depreciation
As at 1 April 2024	13,472	836,883	1,000	851,355
Provided during the period	-	76,973	1,000	77,973

As at 31 March 2025	13,472	913,856	2,000	929,328

Net Book Value
As at 31 March 2025	-	273,148	8,000	281,148

As at 1 April 2024	-	138,968	9,000	147,968

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MERSEYCARE COMMUNITY TRANSPORT LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	162,933	222,631
Prepayments and accrued income	350	750

	163,283	223,381
Due after more than one year
Other debtors	71,888	272,697

	235,171	496,078

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	2,400
VAT	10,609	4,093
Accruals and deferred income	1,534	1,200

	12,143	7,693

7. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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