2023-03-31-accounts

		2021/22	2022/23
Unrestricted Reserves
General Reserve — being	the accumulated	E538,315	E509,061
surpluses ofthe organisation
Designated Reserve 1- being	a fund to cover the	E60,000	E100,000
organisation's financial commitment to the costs
ofdeveloping driver training	services
Designated Reserve 2 —being	a fund to cover the	f30,000
financial costs ofrecruiting a	new Chief Executive
Restricted Reserves
DfT Minibus Project Fund	— being a fund	E191,779	E178,269
provided to cover costs associated with the
administration and distribution of the DfT's
minibus purchase grants.
Big Lottery Fund —being	a fund to support	E10,000	f5,000
digitisation ofthe CTA's admin processes
Electric Vehicle Fund —being a fund to support		E25,000	E25,000
the purchase ofelectric vehicles for members in
Wales

		Unrestricted	Funds
					Total funds	Total funds
		General	Designated	Restricted	Yearto	Yearto
		Funds	Funds	Funds	31March	31March
					2023	2022
Income from:	Notes				E	E
Charitable Activities		377,269		1,086,917	1,464,186	3,858,615
Other Trading Activities Investments		58,175 3,629			58,175 3,629	190,368 1,200
Total		439,073		1,086,917	1,525,990	4,050,183
Expenditure on:
Raising Funds Charitable Activities		75,229 313,098	70,000	1,133,816	75,229 1,516,914	106,143 3,482,027
Total resources expended	6	388,327	70,000	1,133,816	1,592,143	3,588,170
Net income/(expenditure)	7	50,746	(70,000)	(46,899)	(66,153)	462,013
Transfers between funds		(80,000)	80,000
Net movement in funds		(29,254)	10,000	(46,899)	(66,153)	462,013
Total funds brought forward		538,315	90,000	459,369	1,087,684	625,671
Total funds carried forward		509,061	100,000	412,470	1,021,531	1,087,684

					As at		As at
					31Mar 23		31Mar 22
Fixed assets			Notes		E		E
Tangible assets Investment			12 13		18,439 100		11,794 100
					18,539		11,894
Current assets
Stocks			14	14,758		20,906
Debtors			15	192,566		304,274
Current Investments			16	204,980		203,860
Cash at bank	and in	hand	23	800,632		769,884
				1,212,936		1,298,924
Creditors: amounts		falling due within one
year			17	(209,944)		(223,134)
Net current	assets				1,002,992		1,075,790
Net assets			20		1,021,531		1,087,684
Funds
Unrestricted	funds		21		509,061		538,315
Designated	Funds		21		100,000		90,000
Restricted funds			21		412,470		459,369
Total funds					1,021,531		1,087,684

Forthe	year ended 31Marc	h	2023
									2023	2022
							Notes		E	E
Net cash provided by/(used			in) operating		activities		22	S8,166		455,275
Cash flows from investing		activities:
Purchase offixed assets								(26,299)		(9,839)
Purchase ofcurrent investments								(206p483)		(914)
Sale of	current investments							205,363
Net cash provided by /(used			in) investing		activities			(27,419)		(10,753)
Change	in cash and cash equivalents			in the		year		30,748		444,522
Cash and cash equivalents		at the beginning				ofthe year		769,884		325,362
Cash and cash equivalents		at the end		of	the	year	23	800,632		769,884
Analysis	ofchanges in net debt
								1April			31March
								2022	Cash flows		2023
								E		E	E
	Long-term
	borrowings
	Short-term
	borrowings
	Lease liabilities
	Total liabilities
	Cash and cash							(769,884)		(30,748)	(800,632)
	equivalents
	Total net debt							(769,884)		(30,748)	(800,632)

	2023	2022
	E	E
Stock write off provision	1p973	2,055
Bad Debt Provision	Sp405	10,959

2.	Income from charita	ble	activit	ies
											2023	2022
											E	E
	Restricted
	Grants received (see note 5)									1,086,917		3,478,695
										1,086,917		3,478,695
	Unrestricted
	Memberships										174,329	171,496
	Member Services &	Support									202,940	208,424
											377,269	379,920
3.	Income from other	trading activities
											2023	2022
											E	E
	Consultancy Fees										16,667	140,640
	Monthly Journal Subscriptions										23,188	21,806
	Advertisement Fees										1,320	4,723
	Insurance Commission										17,000	23,199
	Sundry Income
											58,175	190,368
4.	Investment income										2023	2022
											E	E
	Bank Interest										3,629	1,200
											3,629	1,200
.	Grants received
	The charity enjoys a		close working			relationship		with	each ofthe Government		bodies ofthe United	Kingdom	who
	provide funding	to enable		the charity to			carry	out its charitable objectives.
	Funding has also	been received from non-government							commercial	entities.
	The following is a summary			ofthe		funding	provided		by these entities.
											2023	2022
											E		E
	Department for Transport			Grant							200,000	200,000
	Scottish Government		Grant								138,837	138,600
	Department for	Infrastructure			(Ni)	Grant					55,100	48,100
	Welsh Assembly	Government			Grant						216,646	198,982
	Tackling Loneliness										476&334
	EU Project Funding		(clawback)/receipt									(17,635)
	Big Lottery Fund Electric Vehicle Fund											50,000 1,249,798
	Western Valleys	Fund										1,063,675
	Social Care Winter Pressures				Fund							447,175
	Transport for Health		Fund									100,000
											1,086,917	3,478,695

			Cost
			of	Staff	Other		Governance	Support		2023	2022
			Sales	Costs	Costs		costs	Costs		Total	Tota I
			f	f		f	E	f		E	E
Raising Funds				24,700		23,912	556	26,061		75,229	106,143
				24,700		23,912	556	26,061		75,229	106,143
Charitable	Activities:
Grant Expenditure				533,735		522,389	12,089	65,601		1,133,815	3,268,987
Memberships				36,437		71	418	78,096		115,021	52,628
Member Services 8		Support	44,384	20,478		41,090	1,213	90,913		198,078	160,412
Designated	costs			40,000		30,000				70,000
			44,384	630,650		593,550	13,720	234,610		1,516,914	3,482,027
			44384	655350		617462	14p276	260671		1p592~143	3588 170
Analysis of Expenditure		2022
			Cost
			of	Staff	Other Governance			Support		2022	2021
			Sales	Costs	Costs		costs	Costs		Total	Tota I
			E	f	f		f	E		f	E
Raising Funds				36,089	25,903		85	44,066		106,143	117,754
				36,089	25,903		85	44,066		106,143	117,754
Charitable Activities:
Grant Expenditure				471,533	2,656,294		9,865	131,295	3,268,987		657,608
Memberships				12,608		304	18	39,698		52,628	88,431
Member Services 8 Support			40,582	16,684	54,747		154	48,245		160,412	88,342
			40,582	500,825	2,711,345		10,037	219,238	3,482,027		834,382
			40 582	536914	2 737	248	10~122	263304	3	588A70	952 136

upport costs can be	analysed	as f	ollows:
				2023	2022
				E	E
Staff costs				85,091	97,566
Facility costs				24,484	24,246
Office costs				36,075	15,055
Travel, subsistence	&meeting	costs		6,369	234
Legal 8 professional				38,559	76,094
IT/Website costs				31,374	15,595
Sundry costs				38,719	34,514
				260,671	263,304
Net income/(expenditure)		forthe year
				2023	2022
This is stated after charging/			(crediting):	E	E
Depreciation				7,641	4,712
Operating lease	rentals —property			33,103	41,946
Operating lease	rentals —equipment			1,757	2,808
Bad debts incurred/(recovered)				(5,110)	9,726
Loss on disposal	offixed assets			12,086
Auditors remuneration:
Audit				6,800	6,450
Corporation Tax Computation

					2023	2022
Staff costs were as follows:					E	E
Salaries and wages					642,866	544,489
Redundancy and termination		costs				12,478
Social security costs					60,392	49,152
Employer's contribution	to a defined		contribution	pension scheme	26,199	23,737
Other forms ofemployee	benefits				10,984	4,624
					740,441	634,480

2023	2022
No.	No.

		2023	2022
		No.	No.
Raising Funds		0.7	1.0
Grant Funded	Activities	15.6	13.4
Memberships		1.1	0.4
Member Services and Support		0.6	0.5
Governance		0.2	0.2
Support		2.3	2.6
		20.5	18.1

As at 31M	arch 2023 the amounts owed b	arch 2023 the amounts owed b	y the subsidiary amoun	ted to Enil (2022:Enil).
The assets	and liabilities ofthe subsidiary		were:	2023	2022
				E	E
Current assets				100	100
Creditors:	amounts	falling due within one	year
Total net	assets			100	100
Aggregate	share capital and reserves			100	100

Tangible Fixed Assets	Computer	Fixtures
	Equipment	&Fittings	Total
	E	E	E
Cost
At 1April 2022	68,118	15,452	83,570
Additions	26,299		26,299
Disposals	(12,504)	(939)	(13,443)
At 31March 2023	81,913	14,513	96,426
Depreciation
At 1April 2022	60,550	11,226	71,776
Charge for the year	6,350	1,291	7,641
Disposals	(602)	(828)	(1,430)
At 31March 2023	66,298	11,689	77,987
Net book value
At 31March 2023	15,615	2,824	18,439
At 31March 2022	7,568	4,226	11,794

13.	Investment	Investment	Investment
	The charity's investment			ofE100relates to the 100%holding		in its wholly owned subsidiary,	CTA Trading Limited.
	(see note 10).
14.	Stock
						2023	2022
						E	E
	Purchased goods for		resale			14,758	20,906
						14,758	20,906
	The value ofstock impaired at the year end was E2,055 (2021:E2,110).
15.	Debtors
						2023	2022
						E	E
	Trade debtors					54,745	164,263
	Other Debtors					864	868
	Prepayments	&Accrued		income		136,957	139,143
						192,566	304,274
16.	Current Investments
						2023	2022
						E	E
	Carrying value	and market			value at the
	beginning ofthe year					203,860	202,916
	Additions to investments				at cost	206,483	914
	Sale ofcurrent	investments				(205,363)
						204,980	203,860
17.	Creditors: amounts		falling			2023	2022
	due within one year					E	E
	Amounts due	to subsidiary			undertaking	100	100
	Trade creditors					46,288	68,746
	Other taxation	and social			security	21,318	17,813
	Accruals					115,693	110,571
	Deferred income					26,545	23,010
	Sundry Creditors						2,894
						209,944	223,134

they rela	te, plus	any confer	en	ce income	in	voiced in advance.
							2023	2022
							E	E
Balance	brought	forward					23,010	20,325
Amount	released	to income	in the year				(23,010)	(20,325)
Amount	deferred	in the year					26,545	23,010
Balance	carried forward						26,545	23,010
Financial	Instruments
							2023	2022
							E	E
Financial	assets	measured	at amortised		cost		1,156,188	1,241,867
Financial	liabilities measured			at amortised		cost	(176,752)	(200,025)

								2023	2022
								E	E
Total	interest	income	for financial	assets held	at amortised	cost		3,629	1,200
Total	interest	expense	for financial	liabilities	held at amortised		cost	3,733	2,726

Analysis	ofgr	oup ne	t ass	ets between funds	-current year
					General	Designated	Restricted
					Funds	Funds	Funds	Total
					E	E	E
Tangible	fixed	assets			18,539			18,539
Current	assets				700,466	100,000	412,470	1,212,036
Creditors	due	within	one	year	(209,944)			(209,944)
					509,061	100,000	(412,470)	1,021,531

					General	Designated	Restricted
					Funds	Funds	Funds	Total
					E	E	E	E
Tangible	fixed	assets			11,794			11,794
Current	assets				721,019	90,000	488,005	1,299,024
Creditors	due	within	one	year	(194,498)		(28,636)	(223,134)
					538,315	90,000	459,369	1,087,684

				1April 2021	Incoming Resources	Resources Expended	Transfers	31March 2022
Restricted funds
Dept for Transport grant					200,000	(200,000)
Scottish gov't grant					138,600	(138,600)
Dept for Infrastructure	—Nl grant				48,100	(48,100)
Welsh gov't grant					158,982	(198,982)
DFT minibus grant				191,779				191,77r
EU Connecting Communities		Fund		19,881	(17,635)	(2,246)
DFT —MiDas Development				38,000		(38,000)
Big Lottery Fund					50,000	(40,000)		10,000
Electric Vehicle Fund					1,249,798	(1,224, 798)		25,000
Western Valleys Fund					1,063,675	(1,018,675)		45,000
Social Care Winter Pressures		Fund			447,175	(359,585)		87,590
Transport for Health Fund					100,000			100,000
Total restricted funds				249,660	3,478,695	(3,268,986)		459,369
Unrestricted Funds
General Funds				356,011	571,488	(319,184)	(70,000)	538,315
Designated Fund —Judicial Renew				20,000			70,000	90,000
Total unrestricted funds				376,011	571,488	(319,184)		628,315
				1April 2022	Incoming Resources	Resources Expended	Transfers	31March
Restricted funds
Dept for Transport grant					200,000	(200,000)
Scottish gov't grant					138,837	(138,837)
Dept for Infrastructure	—Ni	grant			55,100	(55,100)
Welsh gov't grant					216,646	(216,646)
DFT minibus grant				191,779		(13,510)		178,269
Big Lottery Fund				10,000		(5,000)		5,000
Electnc Vehicle Fund				25,000				25,000
Western Valleys Fund				45,000		(4,690)		40,310
Social Care Winter Pressures		Fund		87,590				87,590
Transport for Health	Fund			100,000		(52,912)		47,088
Tackling Loneliness					476,334	(447,121)		29,213
Total restricted funds				459,369,	1,086,917	(1,133,816)		412,470
Unrestricted Funds
General Funds				538,315	439,073	(388,327)	(80,000)	509,061
Designated Fund —MiDas Development				60,000		(40,000)	80,000	100,000
Designated Fund —CEO/Trustee			Recruitment	30,000		(30,000)
Total unrestricted funds				628,315	439,073	(458,327)		609,061

				2023	2022
				E	E
	Net movement in	funds		(66,153)	462,013
	Add back depreciation		charge	7,641	4,712
	(Profit)/Loss on disposal offixed assets			12,013
	(Increase)/decrease	in	stocks	6,148	10,557
	(Increase)/decrease	in	debtors	111,708	(70,045)
	Increase/(decrease)	in	creditors	(13,191)	48,038
				58,166	455,275
Analysis	ofcash and cash equivalents
				2023	2022
				E	E
	Cash in hand			300	300
	Current accounts			632,379	616,949
	Deposit accounts			167,953	152,635
				800,632	769,884

			Property		Equipment
			2023	2022	2023	2022
			E	E	E	E
Within	one	year	32,932	38,572	1,168	1,757
Within	two	to five years	57,909		4,088	4,672
After	more	than five years				584
			90,841	38,572	5,256	7,013

27. Comparative Statement of Financial Activity
					Totalfunds
		Unrestricted	Designated	Restricted	yearto
		Funds	Funds	Funds	31March
					2022
income from:	Notes				E
Charitable Activities		379,920		3,478,695	3,858,615
Other Trading Activities		190,368			190,368
Investments		1,200			1,200
Total		571,488		3,478,695	4,050,183
Expenditure on:
Raising Funds		106,143			106,143
Charitable Activities		213,041		3,268,986	3,482,027
Total resources expended	6	319,184		3,268,986	3,588,170
Net income/(expenditure)	7	252,304		209,709	462,013
Transfers between funds		(70,000)	70,000
Net movement in funds		182,304	70,000	209p709	462,013
Total funds brought forward		356,011	20,000	249,660	625,671
Total funds carded forward		538,315	90,000	459,369	1,087,684