REGISTERED COMPANY NUMBER: 06901868 (England and Wales)

REGISTERED CHARITY NUMBER: 1140576

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Ark Community Transport Ltd

Page

Report of the Trustees

1

to

2

Independent Examiner's Report

3

Statement of Financial Activities

4

Balance Sheet

5

to

6

Notes to the Financial Statements

7

to

11

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 October 2025. The trustees have adopted the provisions of 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).

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The charity provides a high standard of transport and working environment for both end users and staff, The vehicles are specially adapted for transporting wheelchairs. THe vehicles are serviced and maintained to a high level. Drivers and attendants are all fully qualified, experienced and DBS checked.

The charity services contracts for Wirral Borough Council, assisting vulnerable children and adults with mental and/or physical disabilities to attend day care centres, benefitting the user and providing some respite for the carers.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution and governing document

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

Constitution and organisation

The registered name of the Charity is Ark Community Transport Limited, charity number 1140576 and company number 06901868.

The charity is an incorporated association and is governed by the terms of its Memorandum & Articles of Association. The charity was established and incorporated on 11 May 2009.

Recruitment and appointment of new trustees

New trustees are appointed by existing trustees based upon the skills and knowledge that they may bring to the charity to strengthen the depth of governance and operational performance.

Objectives and Activities

The objects of the charity are to provide transport facilities for vulnerable children and adults with mental and/or physical disabilities.

The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives.

Risk management

The trustees trusteeshave a duty to identify and review the risks to which the charitycharity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

06901868 (England and Wales)

Registered Charity number

1140576

Registered office

Beaufort House

Beaufort Road

Birkenhead

Merseyside

CH41 1HE

Trustees

S A Lay Director

Miss C Z Burrows Director (resigned 1.3.25)

A K Erzouki Director

Mrs J Lay (appointed 1.3.25)

Company Secretary

Independent Examiner

Simon J Kirkham FCCA ACA

Kinsella Clarke Limited

61 Stanley Road

Bootle

Merseyside

L20 7BZ

Approved by order of the board of trustees on 29 July 2026 and signed on its behalf by:

A K Erzouki - Trustee

Independent examiner's report to the trustees of Ark Community Transport Ltd ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 October 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

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

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the 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:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Simon J Kirkham FCCA ACA

Kinsella Clarke Limited

61 Stanley Road

Bootle

Merseyside

L20 7BZ

29 July 2026

31.10.25

31.10.24

Unrestricted

Total

fund

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Other trading activities

2

381,716

442,627

Investment income

3

281

520

Total

381,997

443,147

EXPENDITURE ON

Raising funds

418,534

414,361

NET INCOME/(EXPENDITURE)

(36,537

)

28,786

RECONCILIATION OF FUNDS

Total funds brought forward

40,893

12,107

TOTAL FUNDS CARRIED FORWARD

4,356

40,893

31.10.25

31.10.24

Unrestricted

Total

fund

funds

Notes

£

£

FIXED ASSETS

Tangible assets

8

13,951

17,372

CURRENT ASSETS

Stocks

9

8,720

8,720

Debtors

10

2,545

-

Cash at bank

7,845

58,826

19,110

67,546

CREDITORS

Amounts falling due within one year

11

(28,705

)

(44,025

)

NET CURRENT ASSETS

(9,595

)

23,521

TOTAL ASSETS LESS CURRENT LIABILITIES

4,356

40,893

NET ASSETS

4,356

40,893

FUNDS

12

Unrestricted funds

4,356

40,893

TOTAL FUNDS

4,356

40,893

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

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

The financial statements were approved by the Board of Trustees and authorised for issue on 29 July 2026 and were signed on its behalf by:

A K Erzouki - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

2.	OTHER TRADING ACTIVITIES

31.10.25

31.10.24

£

£

Transport services

381,716

442,627

3.	INVESTMENT INCOME

31.10.25

31.10.24

£

£

Interest receivable - trading

281

520

4.	NET INCOME/(EXPENDITURE)

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

31.10.25

31.10.24

£

£

Depreciation - owned assets

3,421

3,421

Other operating leases

4,544

3,528

5.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 October 2025 nor for the year ended 31 October 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 October 2025 nor for the year ended 31 October 2024.

6.	STAFF COSTS

The average monthly number of employees during the year was as follows:

31.10.25

31.10.24

Employees

18

19

No employees received emoluments in excess of £60,000.

7.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

fund

£

INCOME AND ENDOWMENTS FROM

Other trading activities

442,627

Investment income

520

Total

443,147

EXPENDITURE ON

Raising funds

414,361

NET INCOME

28,786

RECONCILIATION OF FUNDS

Total funds brought forward

12,107

TOTAL FUNDS CARRIED FORWARD

40,893

8.	TANGIBLE FIXED ASSETS

Improvements

to

property

£

COST

At 1 November 2024 and 31 October 2025

68,410

DEPRECIATION

At 1 November 2024

51,038

Charge for year

3,421

At 31 October 2025

54,459

NET BOOK VALUE

At 31 October 2025

13,951

At 31 October 2024

17,372

9.

STOCKS

31.10.25

31.10.24

£

£

Work-in-progress

8,720

8,720

10.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

VAT

2,545

-

11.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

1,270

4,179

Social security and other taxes

5,085

2,651

VAT

-

2,095

Other creditors

20,000

34,000

Accrued expenses

2,350

1,100

28,705

44,025

12.	MOVEMENT IN FUNDS

Net

At

movement

At

1.11.24

in funds

31.10.25

£

£

£

Unrestricted funds

General fund

40,893

(36,537

)

4,356

TOTAL FUNDS

40,893

(36,537

)

4,356

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

381,997

(418,534

)

(36,537

)

TOTAL FUNDS

381,997

(418,534

)

(36,537

)

Comparatives for movement in funds

Net

At

movement

At

1.11.23

in funds

31.10.24

£

£

£

Unrestricted funds

General fund

12,107

28,786

40,893

TOTAL FUNDS

12,107

28,786

40,893

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

443,147

(414,361

)

28,786

TOTAL FUNDS

443,147

(414,361

)

28,786

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

Net

At

movement

At

1.11.23

in funds

31.10.25

£

£

£

Unrestricted funds

General fund

12,107

(7,751

)

4,356

TOTAL FUNDS

12,107

(7,751

)

4,356

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

825,144

(832,895

)

(7,751

)

TOTAL FUNDS

825,144

(832,895

)

(7,751

)

13.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 October 2025.