cta community transport association COMMUNITY TRANSPORT ASSOCIATION UK REPORT AND FINANCIALSTATEMENTS For the year ended 31 March 2025 Charity Number (England & Wales): 1002222 Charity registered In Scotland: SC038518 COMMUNITY TRANSPORT ASSOCIATION UK TRUSTEES REPORT For the year ended 31 March 2025 OUR PURPOSES AND A￿1VITIEs The Community Transport Association (cfAI is 3 UK member-led charity providing leadership, trainin& advice, and operational support to transport related charities, community groups and social enterprises in England, Scotland, Wales, and Northern Ireland. We support and advocate on behalf of our members SO they can deliver innovative and flexible transport solutions to achieve social change and remove transport barriers facing their communities. CTA promotes community transport sector excellence through training, resources, publications, advice, events, consultancy, and project support on voluntary, community, and accessible transport. We amplify the voice of community transport providers in bullding stronger, more inclusive, and sustainaljle communities through transportation, across the UK. Our mission is to lead a thriving and sustainable community transport movement in the UK, and our vision is a world where everyone in their communities can access tran5POrt that meets their needs. Our values are: Leadership. We provide leadership by acting as a unified voice for our members, representing their interests and concerns to government bodies, and offering resources and training. CTA fosters collaboration, promotes standards of excellence, and empowerour members to champion transport solutions in their local communities. Integrlty: We are honest and transparent in our decision-making processes, and are accountable to our member5, funders, and key stakeholders. CTA is committed to upholding the standard we set for the Community Transport ICTI sector and continue to identify ways of improving our culture, operations, and services to better support the sector. Equity: We actively promote an inclusive culture of equality, diversity and respect through advocacy, education, collaboration and other initiatives aimed at ensuring that transport servlces are accessible and fair for all members of the community. Excellence: At CTA, we are committed to maintaining high standards in our service delivery and we advocate for members to champion these standards, including performance metrics, regular maintenance of vehicles, safety protocols for drivers, pa5senger5 and road users, and compliance with regulatory frameworks. In doing so, we recognise and celebrate the transformative power of workin8 togetherto co-develop transport solutions. Environmentsl sustainablllty: We will understand the environmental impacts of our work and that of our members and seek to minimise these for the long term good of the communities we serve. COMMUNITY TRANSPORT ASSOCIATION UK TRUSTEES REPORT For the year ended 31 March 2025 Our work is underpinned by4 pillars: Membership Serrfices: As a member-led organisation, we operate with a strongfocus on engaging and involving our member organisations and individuals in our deci5ion-making processes and activities. In addition, we identify and Seize opportunitie5 to champion our members, vital and essential work to strengthen the community transport sector. Advlce & Support: We provide comprehensive advice and guidance to people and organisations delivering community tran5POrt across the UK. Our advice and support team provides up-to-date information on regulations and policies, resources and toolktts, funding support, and best practice5 SO that our members can thrive and serve their communities effectively. Policy, Research & Campaigns: We contribute to the formation of public policy that affects our members and the CT sector and show how better outcomes can be achieved for people and communities with accessible and inclusive transport. We play a multifaceted role in influencing policy and research that impacts our members. By actively engaging with government bodies in England, Wales, Scotland and Northern Ireland, conducting research, and advocating for the interests of our members, CTA helps to shape policies and regulations that SUPPOrt community- focused transport services. Training: We manage a national programme of quality-assured education and training for the CT sector, CTA offers training, workshops and webinars to help members enhance their skllls and knowledge on tran5POrt services, regulatory frameworks, safety and customer service, COMMUNITY TRANSPORT ASSOCIATION UK TRUSTEES REPORT For the year ended 31 March 2025 ACHIEVEMENTS AND PERFORMANCE Membership In 2024-2025, cfA had 1,279 active members, including CT operators from across the UK. While most are based in England (see Table l), we continue to have good representation across all four nations. England Scotland 72¥¢ 13° Toble l.. Breakdown of CTA membership by country Most members are smaller organisations, with 27% having a turnover under £25,000. Over half operate below £250,OLIO. Larger members those with a turnover above £500,000 often provide community transport as one part of a broader service. Wales 7°h Northern Ireland 8Yo On l April 2024, CTA launched an updated membership offer, including a new permit-only category for organisations running closed group tran5POrt. 141 new organisations joined this year a 58% increase from 2023-24. Of these, 31Yo chose the permit- only category, with 37¥0 of those not-for-profit members reporting a turnover over £1 million. Among full members, most had a turnover under £25,000. This growth shows the new structure is helping us reach both small and large organisations, making membership more accessible and relevant. It support5 our aim to grow a diverse membership and ensure all not-for-profit operators run safe, legal services. We also launched a new commercial affiliate offer. So far, 22 affiliates have joined, including a free option for members and not-for-profits. They offer access to servlces like vehicle hire, consultancy, IT support, fuel cards, and training. Our first formal partnership, with WRS and BDS Insurance. offers competitive insurance to members. Permlts CTA continues as a designated body issuing Section IOB and Section 19 permits. In 2024/25, we issued: 1,714 Section 19 permits to 358 members la 34% increasel 53 Section IOB permits to 20 member5 (up from 2 last yearl We have had positive feedback on the updated online application and guidance, which have made it easier for members and improved processingtimes. We have also started running information sessions for permit holders, beginning with one focused on Section 19 permits. We continue to work closely with the Office of the Traffic Commissioner and Dff to review standard Section 19 and 22 guidance and address wider permit issue5 affecting our sector. COMMUNITY TRANSPORT ASSOCIATION UK TRUSTEES REPORT For the year ended 31 March 2025 Advice & Support The activity of CTA'S advice line durin8 24/5 is summarised below; Que,ries itr.. TrI'AIT Advice calls- number, Oh answered and % voicemail loo>% 300 90Y, 250 80Y, 200 E 60Y 50Y, 40Y. 30Y. 20/ 50 io% oy. Yo Conneded QA Voicemail 11 Calls (Due to transition from one phone provider to another, CTA do not hold data for December 2024) COMMUNITY TRANSPORT ASSOCIATION UK TRUSTEES REPORT For the year ended 31 March 2025 CTA'sAdvice & Support pillar continues to strengthen and is now embedded as a way of working across all four nations of the UK. The team collaborates, brings forward ideas, shares projects and knowledge, and seeks support across the team according to our member and stakeholder needs via weekly meetings, bimonthly 'sprints' focusing on resource development, and quarterly pillar meetings to review, evaluate, and plan. Our focus is informed by national and pillar priorities, to avoid duplication and maximise efficiency. Our top 3 queries for 2024/25 focused on: Operation MIDAS training Section 19 permits These topics represented more than 51% of the queries managed by the advice team. This intelligence generated by our investment in our new CRM- will allow us to more effectively plan our support for operators in 2025126 and beyond. We hosted 10 community building sessions (CBS) in 2024/25, with topics including: Succession planning Ilaunching a new resource developed by team Wales) Perceptions of CT {highlighting team England's partnership with the University of Manchester) Fuel cards (linked to our emerging partnership with the Fuel Store) cr week We continue to iteratively improve our CBS offer, using member feedback and external priorities to shape the session topics. Attendee numbers are now consistently high and include a range of regular attendees as well as some new faces every month, showing ourwider and earlier marketing of sessions is taking effect. Work on improving and refining our approach to downloadable resources has been negatively impacted by fluctuating capacity in our Marcomms function, so while content continues to be updated we have not yet managed to transition all assets to the new CTA branding-this will become a 2025126 priority. We currently have 70+ toolkits, guides, templates, and advice papers available for download across the Advice & Support pages to support safe and legal operation, governance, funding, and a wide range of othertopics. New resources are being created in the bimonthly sprints based on demand identified nationally and via the advice line; current projects include: Vehicle purchase and leasing guides lin partnership with our commercial affiliates) Community bus routes and S22 (England deep dive) Dementia and CT (linked to dementia training) 'Before you Begin, essentials checklist COMMUNITY TRANSPORT ASSOCIATION UK TRUSTEES REPORT For the year ended 31 March 2025 Policyi Research & Campalgns This year, we reframed thts pillar as Policy, Research and Campaigns, with the third element added to better reflect CTA'S renewed commitment to scale-up our public affairs activities, In 2024/25, we made significant progress in becoming a stronger and more influential campaigning voice on what matters most to our members. The UK General Election took place on 4 July 2024, si8nificantly earlier than widely anticipated. However, our Manifesto had already been published in February, giving us and our members a head- start in engaging with parties and candidates ahead of polling day. The ManifestO'5 five priorities will be our five policy priorities for this parliamentary term. CTA led the way in reaching out to dozens of key candidates in key seats across England, Scotland, Wales and Northern Ireland. Our new campaigning guide wa5 iltilised alongside other updated resources and templates by our members to do their own local engagement. In the aftermath of voting, as a new UK Government took ofFice, we worked to establish positive working relationships with key Ministers in relevant portfolios. Our two major campaign priorities remained tackling minibus driver shortages and delivering a fair deal for volunteers. We continued to call for B licence holders to be granted DI licence entitlements with our MIDAS gold standard as a recognised and mandatory requirement. We started to execute our plan to build data and evidence to strengthen the case for reform. We continued to call for 3 fair, open and transparent review of the outdated 2012 Approved Mileage Allowance Payment (AMAP) to ensure volunteer drivers are not out of pocket. We made representations to the Chancellor of the Exchequer ahead of her Autumn Statement and explored future opportunities to work with new partners and supporters. Overthe past year, we have made significant progress across several key research projects. The launch of both Mapping England-and Mapping Northern Ireland marked a major milestone in building sector knowledge and strengthening our data capabilities. These projects have laid the groundwork for further research, the dissemination of insights, and the development of actionable next steps. We also launched the UK Social Value Research Project in partnership with ECT. More than 100 operators across the UK have joined the initiative, receiving expert guidance and support from both CTA and ECT. This collaboration is enabling participants to refine submissions for the upgraded toolkit and 15 contributing to the creation of a comprehensive UK-wide social value figure for the Community Transport sector. We expect to publish final results due in April 2026. In addition, we were awarded funding by the Motability Foundation to lead a new research initiative, Creoting Connections - Reimagining Inclusive fransportfor Disobled Children ond Young People. This project aims to better understand the transport needs of disabled children and young people and to work collaboratively with Community Transport operators to identify how the sector can deliver more inclusive and accessible services. Our project team is in place and developing the project plan. COMMUNITY TRANSPORT ASSOCIATION UK TRUSTEES REPORT For the year ended 31 March 2025 Training MIDAS Standard training continued to see strong engagement in 2024/25 with 20,896 learner passes purchased and 16,719 learners successfully completing their training to become MIDAS certified. Learner feedback remains a core measure of success. MIDAS standard online theory training received highly positive responses: 88% felt the online theory significantly increased their knowledge 91¥0 would recommend MIDAS to a friend or colleague 93% found the online learning easy to access When asked about their confidence in driving a minibus safely before their individual practical and on- road assessment, 82% felt confident increasing to 99% ost course completion, This feedback is based on responses from approximately 8,079 learners, representing 48Yo of total learners. Feedback remains vital to our improvement plans, and in 2024125 we implemented multiple improvements to our CRM, enhancing the overall learner experience, especially in the area5 of acce55ibility and usability. We continue to work in close collaboration with Hampshire County Council IHCCI under the MIDAS Partnership Agreement, supporting the ongoing transformation of the MIDAS Accessible and Passenger Assistant Training Scheme (PATSI. To ensu￿ the transformed training is inclusive, engaging, and grounded in real experiences, we have adopted a co-production approach. As part of this, we have appointed three Disabled People's Organisations IDPOS) and three subject matter experts as our editorial board to work in partnership with GfA and HCC in shaping the future of Accessible and PATS training. To further enhance the quality of the content, we have a150 appointed a dedicated online content developer and a videographer. Their work focuses on capturing genuine passenger experiences, with particular emphasis on reflecting the voices of people with disabilities, ensuring these perspectives are embedded throughout the training as well as ensuring the content that is developed is technically accessible to Users. In June 2024, we launched our network of CTA-Approved Training Centres. Eight centres are now operational across the UK, delivering: MIDAS Driver Induction Courses MIDAS Refresher Courses for Driver Assessors In the financial year 2024/25 these centres have trained 121 new Driver Assessors and delivered 292 refresher courses. The CTA'S training support team handled an estimated 3,600 telephone enquiries and sent over 10,000 emails to support learner and driver assessor needs. COMMUNITY TRANSPORT ASSOCIATION UK TRUSTEES REPORT For the year ended 31 March 2025 In October 2024, we marked the 30th anniversary of MIDAS with a celebration event in Aintree, Liverpool, attended by over 100 guests. The event featured speakers reflecting on MIDAS, impact in promoting safe, legal, and comfortable journeys. We celebrated the contribution5 of individuals and or8anisations that have shaped MIDAS, succe55 and proudly awarded our MIDAS Driver of the Year and MIDAS OrEanisation of the Year. CTA in England In 2024-2025, CTA published the State of the Sector.. Englond report. Launched at a virtual event in September, the report has been shared with over 100 stakeholders, including the Department for Transport {Dff} and regional transport bodies. Key findings were published on the CTA website with headline data to support wider use and visibility, Five priority themes were identified for follow-up research in 2025-2026: l. Accelerating EV adoption in community transport 2. Evaluating the value of group hire services 3. Future-proofing volunteer car schemes 4. Exploring community bus routes and S22 permit use 5. Linking community transport with local devolution Following internal review, we moved away from general regional meetings to a new model focused on these five themes, allowing us to work In depth with targeted areas while still supporting members across all regions. Improving engagement with members has been a key focus. Our updated processes have increased the number of organi53tions we are connecting with. Since April, outside of our advice line, we have delivered 512 activities involving 301 organisations, Of these, 153 were active members. We supported 311 individuals, spending an average of 71 minutes with each. The most common outcomes were improving understanding of community transport, supporting better operational standards, and strengthening relationships. We have seen an increase in members who want to develop local collaboratives and have been supporting this in Lincolnshire and ShefField using good practice from our members in Shropshire. We have responded to seven major policy consultations and research projects affecting England, including.. Transport forthe South East and Transport East statutory body consultations Buses Connerting Communities inquiry (with CTA giving oral evidence in March) The Western Gateway Strategic Investment Plan off's Integrated National Tran5POrt Strategy Peninsula Strategic Implementation Strategy Cambridgeshire and Peterborough Bus Franchising Consultation COMMUNITY TRANSPORT ASSOCIATION UK TRUSTEES REPORT For the year ended 31 March 2025 We were pleased to see our input recognised in the Cambridgeshire and Peterborough plans and will be providin8 a specific focus on local consultations forfranchising and devolution. We also began developing 3 young volunteers programrne to encourage more young people to engage with community transport. In its first year, we worked with two students from Nottingham Trent University and a group from Keele University on topics including volunteer car schemes, community bus routes, and public perceptions. We aim to expand this work with more universlties in 2025126. CTA continues to receive Dff grant funding to support operators in England. Our workplan is focused on influencing policy and raising awareness of the role and value of community transport. This year, our engagement with DfT has grown, with CTA contributing to the development of the Integrated National Transport Strategy, offering feedback on the upcoming Bu5 Bill and statutory guidance, and taking part in the review of Enhanced Partnership5. crA In Northern Ireland In 2024/25, a large part of cfA's work in Northern Ireland focused on research, stakeholder engagement, and building the capacity of the community tran5POrt sector across the region. Two key reports were published this year, both shaping the future of community transport in Northern Ireland. Mapping Northern Ireland: State of the Sector Report 2025 offers a detailed overview of the sector, drawing on insights from primary and secondary operators. It identifies development prlorities and highlights community transport's vital role in tackling isolation, promoting inclusion, and improving access to services, especially in rural and marginalised afeas. The report also contributes to A's UK-wide mapping work and emphasises the need for stronger engagement with secondary members. Driving Change: Shaping the FutLtre of Community Transport in Northern Ireland focuses on Department for Infrastructure-funded services, analysing current challenges and setting out actions to support the sectorfs long-term sustainability. Thi5 Vital research was made possible thanks to funding from Dormant Assets Nl, with special thanks to The National Lottery Community Fund, The Mapping Nl report was launched on 25 February 2025 at the Long Gallery in Stormont, with 97 attendees including policymakers, community leaders, service users, and transport representatives. The event provided an opportunity to reflect on the state of the sector and discuss future priorities and growth. The publication of Mapping NS also led to renewed engagement with key stakeholders. CTA held meetlngs with Members of the Legislative Assembly, the Motability Foundation, Age Nl, RNIB, the Equality Commission, and the Commissioner for Older People. These engagements raised awareness of the sector's contribution to acces5, inclusion, and wellbeing, and helped build momentum for policy and funding action. All primary member5 in Northern Ireland received acce5S to the updated Ealing Social Value Calculator Version 2.0. This enhanced tool enables more accurate assessment of the economic, environmental, and social impact of community transport services. CTA worked directly with primary members to complete their 2023 to 2024 Social value calculations, linked to government grant activity. COMMUNITY TRANSPORT ASSOCIATION UK TRUSTEES REPORT For the year ended 31 March 2025 These submissions are currently being verified by Ealing Community Transport, after which an overall impact figure for Northern Ireland will be produced. This work supports improved data reporting and 8reater recognition of the people behind each journey and the difference they make in their communities. CTA a150 contributed to policy consultations, submitting responses to the Health Committee review, the Committee for Health's inquiry into access to palliative care, and the Department of Health's consultation on Hospitals: Creating a Network for Better Outcomes, including responses under the Equality Impact Assessment and the Rural Needs Act. CTA participated in public consultations and engaged with the Rural Community Network. At a local level, CTA supported Down Community Transport's strategy day in January 2025, Shaping their direction for the next three to five years. CTA also led passenger focus groups for Armagh Rural Transport as part of their National Lottery application and supported South Antrim Community Transport through both stages of their application, currently under grant panel review. Following staff changes within the Department for Infrastructure, CTA has maintained and developed productive relationship5. CTA Northern Ireland continues to contribute to Department for Infrastructure working groups on the next phase of the community transport review, Section IOB permits, and related events. This ongoing involvement helps ensure the Sector's Vol￿ is represented in policy and investment planning. CTA in Wales While we reduced in size this year, team Wales continues to push forward with a dynamic, community- led, and ambitious approach to growing and supporting the Welsh CT movement and Implementing CTA'S four pillars of support. While our membership is smaller than other parts of the UK, our reach is extensive and growing and our relationship building continue5 to be a huge asset to our work. Our members actively support us in events, policy discussions, development support for other communities and operators across the UK, and our own learning as a team. Without them our work would not be as good as it is, so our thanks to all of them. We continue to work with the Coproduction Network for Wales to ensure our approach to development puts communitie5 and their needs firmly in the lead. We have continued to work alongside communities in Cellan, Bala, and North Torfaen to support them to develop and pilot new schemes, including governance, policies and procedures, operation and funding. As a result of this work, we have two new active schemes and one in development with a funding bid currently being considered by the National Lottery. io COMMUNITY TRANSPORT ASSOCIATION UK TRUSTEES REPORT For the year ended 31 March 2025 We act as the voice of the sector, representing and advocating for them and their passengers with kev public bodies including the Welsh Government, NHS Wales, local authorities and Tfw. The kev example of this for 2024125 has been our work on the emerging Bu5 Services (Wales) Bill, including close working with Officials drafting the legislation to influence the wording, lobbying on behalf of the sector with colleagues in the Welsh Government and Tfw around the importance of community engagement, and relationship building with local authorities to influence the development of the draft Regional Transport Plans. We are building our intelligence in partnership with experts including academics, think tank5, third sector partners and most importantly, with our members and the passengers they serve. In addition to further developing our own mapping research, we have been working with THINK (Aberystwyth University), WISERD, WCPP, Building Communities Trust, and others to harnes5 expertise outside our sector to grow our reach and build a more holistic understanding of and evidence base for the importance of community-led transport; this will further develop in 2025/26 and will influence our mapping report and manifesto work. From the most experienced operators through to communities looking at transport for the first time, we work in partnership to widen our reach and increase awareness of the transformative power of inclusive transport. A key example of this is our work with the West Glamorgan Regional Partnership on the development of a Transport Charter for people wlth learning disabilities. Thi5 co-productive development has created 3 number of important outputs which will have benefit across Wales. Events led by team Wales in 2024/25: 17 July 2024 CBS ￿ Week 7 August 2024 CBS Fuel Cards 14 October 2024 Regional networkin8 {in person) October to December 2024 Working Well with each other, with volunteers, with people living with dementia 19 February 2025 CBS Succession Planning 19 March 2025 CBS Advice & Support We supported operators to secure over £1.9m in funding this year, with further applications awaiting decisions in 2025/26. We look forward to implementing further use of the capabilities of the our CRM next year to allow us to further interrogate our Success rate and explore how else we can support fundin8 capacity development across the CT movement. CTA in Scotland Despite challenging headwinds from local bus cuts, an ageing population, the c05t-of-living crisis and the climate emergency, 2024125 was a year of growth and success for Community Transport in Scotland. Our Community Development programme empowered local people and communities to join our movement. li COMMUNITY TRANSPORT ASSOCIATION UK TRUSTEES REPORT For the year ended 31 March 2025 We were shortlisted for a Scottish Transport Award for Excellence in Transport Accessibility for this work. which has now: Delivered 21 bespoke in-person and online 'lntro to CT, training sessions; Upskilled over 250 people. Reached more than 75 communities and organisations; and, Led to 12 new Community Transport services being successfully launched. We launched our first pathfinder Local Network in Lanarkshire, and prepared the ground for others acr055 Scotland, to further support the sector at the grassroots. We delivered 6 online events in 2024125, creating opportunities for Scott15h members to learn from their peers, influence policy and gain new skills through discussion5, workshops and training. The funding crisi5 facing our sector amidst rising demand and inflation was a major concern for our members this year. Our Scotland Conference 2024 was a Funding Summit in Stirling, bringing together more than 50 Community Transport operator5 from Orkney to the Borders with key funders and stakeholders. The event has strengthened relationships with funders, influenced funders, priorities and, ultimately, Secured new investment into our sector. Our campaign for another round of the Plugged-ln Communities Grant Fund was successful with an additional £1.6 million invested by Transport Scotland into new zero-emission minibuses, MPVS and cars for Community Transport operators. Our call was backed by 10 organisations, including SCVO, Stop Climate Chaos Scotland and CoMoUK, as signatories to a CTA-led joint letterto Ministers. Through these and other alliances, coalitions and partners, we amplified the voices and interests of our members. We responded to 7 calls for evidence, consultation5 and inquirie5 by the Scottish Government, the Scottish Parliament, local government and other public bodies. Our focus was on advancing member priorities, like fair funding, and shaping emerging policy trends, like bus franchising. We leveraged Community Transport Week 2024 as part of our influencing strategy, organising 5 visits to Scottish members by 4 MSPS from 3 different political parties. Overall, 16Q/¢ of our Scottish members participated by creating digital content, sharing testimonia15, organising local events or hosting visits by their local elected repre5entative5. 12 COMMUNITY TRANSPORT ASSOCIATION UK TRUSTEES REPORT For the year ended 31 March 2025 FINANCIAL REVIEW Income Incoming resources were £1.98m {2024, £1.36m). 46Yo of this is grant funding income with the remainder comprised of membership fees, income earned from the sales of training, consultancy and other services and advertising/corporate partnership5. Expenditure Operating expen5e5 were £1.67m 12024, £1.56ml. Of this figure, £832k was restricted fund expenditure. All restricted funding from each of the Scottlsh and Welsh governments, and the RTF grant in Northern Ireland has been used solely for the purposes intended and in accordance with the terms and conditions of grant. As a result, cfA produced a surplus of in year income over expenditure of £310k (2024, deficit £206kl. ￿A'S operating surplus on its unrestricted income before fund transfers was £265k (2024, deficit of £27k). Investment policy Investment income relates to bank interest received from balances held on the deposit account. In view of the level of average deposit5 it is not considered to be material to the charity's objectives. The charity's objectives are maintained mainly through grants and charitable trading income. Priority is given to the charity's need to maintain predefined levels of annual cash flow to cover spending requirements incorporated in the latest business plan. Reserves policy and going concern The trustees have revised the charit¢s reserve policy during the financial year. The core objective of which remains to protect cfA and its charitable activities by ensuring adequate liquidity while the organisation adjusts to changes in the financial and operating environment in the immediate short term Itwo to three months). At the same time, the trustees wanted to ensure reserves were not too high in orderto maximise the resources applied to CTA'S charitable purpose, Following this policy, the trustees determined a target range of reserves of three months operating costs during 2024/25. Free reseryes sat at £446,915 at the end of the last financial year but have increased in the 2024/25 year through the operating surplus. Free reserves totalled £655k at the end of the 2024125 year, with total reserves reaching £l.Im {2Q24, £815kl. 13 COMMUNITY TRANSPORT ASSOCIATION UK TRUSTEES REPORT For the year ended 31 March 2025 Reserves polity and going concern (continued) Three months, operating costs equated to £419,502 at year end, so the CTA had exceeded its target level of reserves. The balance sheet now has net current assets of £1.09m (2024, £761k}. The Trustees regularly review the circumstance5 of CTA and consider that adequate resources continue to be avallable to fund the activities of the charity for the foreseeable future. The Trustees are of the view that CTA is a going concern for the future, Total fund5 held on 31 March 2025 were £1,125,03112024, £815,243>. The categorisation and purpose of these fund5 is as follows: 2024125 2023124 Unrestricted Reserves General Reserve being the accumulated surpluses of the organisation Designated Reserve l~ being a fund to coverthe organisation's financial commitment to the costs of developing driver training services Designated Reserve 2- being a fund to support the delivery of projects in Wales during 2024125 Designated Reserve 3- being a fund to support the delivery of projects in Scotland during 2024125 £654,713 £446,915 £ioo,000 £58,000 £30,000 £5,146 Restricted Reserves DfT Minibus Project Fund being a fund provided to cover costs assoclated with the admintstration and distribution of the Dff's minibu5 purchase grants. Electric Vehicle Fund - being a fund to support the purchase of electric vehicles for members in Wales £15,233 £94,048 £25,000 £25,000 Social Care Winter Pressures Fund - being a fund for distribution to members in Wales to support community activities in winter £87,590 £87,590 14 COMMUNITY TRANSPORT ASSOCIATION UK TRUSTEES REPORT For the year ended 31 March 2025 Western Valleys Funding- being a fund to pilot a demand responsive transport solution that will connect communities across the valleys Transport to Health Project Fund being funding received from the Aneurin Bevan Health Board to continue to develop the Gwent Transport to Health Project Nl Dormant Grants Fund - being a fund to support the delivery of community tran5POrt guidance and advice in Northern Ireland Motability Research Fund - being a fund to research the impact of transport solutions on the lives of disabled people £36,792 £37,787 £46,859 £13,929 £16,828 £158,144 TOTAL £1,125,031 £815.243 Whilst unrestricted reserves are currently higher than the policy boundaries, the trustees, intention is to use the surplus reserves to continue the programme of investing in its digital assets, and the modernisation and development of its driver training products. Fundraising CTA derives its income from the following core sources: government and other grant funding, memberships, retailing services to members leg drlver training), and corporate advertising in publications and at events. To this end, the organisation doe5 not engage in raising funds directly from the general public or indirectly through a fundraising agent. As such, there is no expenditure from the charity's resources on raising funds directly from the public. 15 COMMUNITY TRANSPORT ASSOCIATION UK TRUSTEES REPORT For the year ended 31 March 2025 FUTURE PLANS In late 2022, the CTA launched a series of sector-wide consultations and mapping exercises across the UK to identify challenges, opportunities and shared goals, Now, in 2025, we are proud to announce our long-term goa15, developed through an extensive planning process with cfA's board of trustees, staff, members, partners, Stakeholders and potential collaborators. CTA'S strategic direction for 2025- 2030 is rooted in our mi55ion, vision and values, guiding our efforts in four key areas of focus, whtch we call GfA'5 'pillars'. This strategy will shape our priorities over the next five years, empowering us to lead a thriving Community Transport sector and a passionate movement dedicated to ensuring everyone has access to transport that meets their needs. By 2030, CTA aims to strengthen its role as the central resource and voice for those delivering and championing inclusive, accessible, affordable, and sustainable transport across the UK. Through strong membership engagement, support, training, and policy advocacy and campaigning, we will significantly contribute to the modernisation and growth of the CommunityTransport sector, improving accessto health and social care, focusing on community solutions, community-led climate action, and delivering a fair deal for volunteers. By prioritising these areas, we aim to addres5 the evolving transport needs of UK communities, enhance mobility and accessibility for marginalised groups, and work collaboratively to create a more inclusive. sustainable, and equitable transport system. 16 COMMUNITY TRANSPORT ASSOCIATION UK TRUSTEES REPORT For the year eftded 31 March 2025 REFERENCE AND ADMINISTRATIVE DEfAILS Trustees Applications for trusteeship are sought by advertisement. Trustees serve for an initial three years and can be re-elected for a further three year period. The board has the power to appoint additional trustees as it consider5 fit to do so. The trustees serving durin8 the year and since the year end were: Alan Jones (Chairl Caroline Dawson (appointed 12 March 2025) Sue Leighton (Vice Cha irl Kenny Duncan (appointed 3 April 20251 Stephen 5tolliday {Treasurer, appointed 14 Stephen Hayes {appointed 3 April 2025) January 20251 Lesley Ann Millar (appointed 3 April 2025) Oxana Grishina Alison O'Dornan {Treasurer, resigned 27 November Susan Dever 20241 Martin Heffer Chris Kutesko (resigned 27 November 20241 Andrew Grieve Steven Craker (resigned 3 April 20251 Louise Curry (appointed 22 January 2025) Andrew Benfield (appointed 11 September 2024, resigned 3 April 2025) Chief Executive Victoria Armstrong Registered office 91 Princess Street Manchester M14HT Auditors Dains Audit Llmited Suite 2, Albion House 2 Etruria Off ice Village Forge Lane Etruria Stoke on Trent STI 5RQ Bankers Charities Aid Foundation Bank 25 Kings Hill Avenue Kings Hill West Mallin8 Kent ME19 4JQ The Royal Bank of Scotland plc I Corporation Street Hyde SK14 IAQ 17 COMMUNITY TRANSPORT ASSOCIATION UK TRUSTEES REPORT For the year ended 31 March 2025 Finance, legal and business advisors Counterculture Partnership LLP Unit NH.204 El Studios 7 Whitechapel Road London El IDU Charlty numbers 1002222 (England & Wales) SC038518 (Scotland) Key management personnel: Victoria Armstrong Roger Goodwin Chief Executive Director of People & Operations luntil 31 January 2025) Directcr for England Directorfor Wales Director for Northern Ireland (to 30 November 20241 Director of People & Operations (from I December 2024) Director for Scotland Director for Northern Ireland (from l December 2024) Caroline Whitney Gemma Lelliott Noeleen Lynch David Kelly Frances Campbell 18 COMMUNITY TRANSPORT ASSOCIATION UK TRUSTEES REPORT For the year ended 31 March 2025 STRucfuRE, GOVERNANCE & MANAGEMENT Governing Document The Community Transport Association UK {CTAI is a Charitable Incorporated Organisation, governed by its constitution dated 29 July 2019, and amended on 27 November 2024. It is registered as a charity with the Charity Commission. The charity's objectlve and its principal activity continues to be to relieve age, f inancial hardship, ill-health or disability by the provision of education and support to charitable bodies or persons who supply transport to groups or individuals in need of such relief, Appointment of Trustees As set out in the CIO constitution, the Board is composed of up to seven Trustees elected by the members from among candidates nominated by the Governance Committee. The Board may also co-DPt up to a further six Trustees to meet such skills, experience and diversity requirements as the Governance Committee may from time to time specify. The Chair, Vice Chair and Treasurer are selected from amongst the Trustees. When considering co-opting trustees, the Board has regard to the requirement for any specialist skills needed. Across the full number of trustees, the Board tries to ensure that at least one trustee is based in each of the nations that constitute the United Kingdom. Trustee Induction and Training Induction of new members of the Board is a shared responsibility between the Governance Committee, the Chair, external clerkto the Board and the senior managementteam. The Board maintains an induction process which enables new and existing Board members to connect with each other; refresh knowledge of the role and responsibilities of trustee5," and understand the current work and context of CTA. Trustees can also be briefed on the governance structure of CTA and its committees and decision-making processes, the current strategic objectives and the recent financial performance of the charity. Thi5 is supported by orientation, meeting key staff and visits to member organisations (physically or virtua Ilyl. 19 COMMUNITY TRANSPORT ASSOCIATION UK TRUSTEES REPORT For the year ended 31 March 2025 Organisatlon The Board of Trustees administers the charity. The Board meets quarterly and there are sub committees covering Governance and Finance and Audit. The committees also meet on a quarterly basis. A Chief Executive is appointed by the Trustees to manage the day-to-dav operations of the charity. To f3cilitate effective operations, the Chief Executive has delegated authority, Wlthin terms approved by the Trustees, for operation5 including finance, employment, external relations, public policy and public affairs and other related activity. Related Partles and Co-operation with Other Organisations None of the trustees receive remuneration or other benefit from their work with the charitv other than reimbursement for out of pocket expenses. Any potential connection between Trustees, senior managers, or their extended families and any potential related party must be disclosed to the full Board of Trustees. In the current year, no such related party transactions were reported. Pay Policies for Sensor Staff The Trustees consider the Trustee Board and the senior management team to comprise the key management personnel of the charity in charge of dtrecting, controlling, running and operating the charity on a day to day basis. All Trustees give of their time freely and no Trustee received remuneration during the year. Details of Trustees, expenses and related party transactions are given in notes 10 and 12 to the accounts. The pay of the senior staff is subject to the organisation's internal pay policy, approved by the Board in December 2024. The policy sets out the organisation's pay scales, role evaluation criteria, and how any cost of living award is considered and implemented by the Trustee Board. In view of the nature of the charity, the Trustees specifically benchmark the Chief Executive's pay against levels in other stmilar sized membership organisations. Details of the total remuneration and expenses received by senior staff members are provided in note 10. Principal Rlsks and ￿n￿rtaIntIeS The trustees have a risk management strategy that comprise5: An annual assessment by the Board of its appetite for and tolerance of risk, and how thi5 should frame strategic risk assessment in the or8anisation; Agreement by the Board of the strategic risks facing the CTA, and the target risk score it can accept for each risk identified; A quarterly review by the Finance and Audit Committee of those principal risks and uncertainties with a an update on the effective implementation of policies, systems, and procedures to mitigate those risks identified,. and 20 COMMUNITY TRANSPORT ASSOCIATION UK TRUSTEES REPORT For the year ended 31 March 2025 The implementation of procedures designed to minimise or manage any potential impact on the charity should those risks materialise. This work has identified the fo51owing nine key risks for the orga nisation: Fa ilure to mainta in financial health Failure to meet driver training income targets Inability to effectively recruit and retain staff ta lent Lack of positive engagement with members Lack of positive engagement with stakeholder5 Lack of organisational resilience to external events Failure to respond to compliance requirements Inadequate governance arrangements leading to poor decision making a lack of oversight Failure or compromising of IT systems through cyber attack Internal administrative support for member services The trustees receive a quarterly update on the significant risks and the management strategies in place to mitigate them. As a result. the Trustees are confident that the identified key risks are controlled. 21 COMMUNITYTRANSPORT ASSOCIATION UK TRUSTEES REPORT For the year ended 31 March 2025 STATEMENT OF TRUSTEES, RESPONSIBILITIES The charity trustees are responsible for preparing a trustees, annual report and financial statements in accordance wlth applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Prarticel. Charlty law requires the charlty trustees to prepare accounts for each flnancial yeor which give a true and fair vlew of the state of affalr5 of the charity and of the incoming ￿sOurCeS and application of resources. including the income and expenditure, of the charlty for that period. In preparing these accounts, the trustee5 are requlred to: Select 5Ultable accounting pollcles and then apply them conslstently,. observe the methods and principles In the Charltie5 SORP 2019 (FRS 102). makejudgements and estlmates that are reasonable and prudent; state whether applicable UK Accountingstandards have been followed, subjettto any material departures disclosed and explalned in the accounts,. prepare the financlal ststement5 on the goingconcern basis unless it is inappropriate to presume that the charity will contlnue in operation. The trustees are responsible for keeping proper 3ccountlnE records that disclose with reasonable accuracy at any tirne the financial position of the ch3rity and to enable them to ensure that the accounts comply with the Charities Act 2011, the Charities (Accounts & Reports) Regulations 2008, and the provlsions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taklng reasonable steps for the prevention and detertion of fraud and other irregularities. The trustees are responsible forthe maintenance and intÈgrity of the charity and ftnancial informatlon included on the charitvs webslte. Leglslatlon in the Unlted Klngdom governing the p￿paration and dissemination of financial statements may differ from leglslation In other jurisdittion5. Approved by the Board of Trustees and signed on Its behalf Alan Jones halr of Tru es 17 September 2025 22 COMMUNITY TRANSPORT ASSOCIATION UK AUDITORS REPORT For the year ended 31 March 2025 Independent Auditor's Report to the Trustees of Community Transport Association UK Opinion We have audited the financial statements of Community Transport Association UK I'the charitWI for the year ended 31 March 2025 which comprise the Statement of Financial Activities, Balance Sheet, the statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reportin8 framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standord applicoble in the UK Republic of Irelond (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: give a true and fair view of the state of the charity's affairs as at 31 March 2025, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and have been prepared in accordance with the requirements of the Charities Act 2011. Basis for opinion We conducted our audit in accordance with International Standards on Auditing {UKI {ISAs {UK)l and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'5 Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relating to going concern In auditing the financial statements, we have concluded that the Trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or cond itions that, indlvidually or collectively, may cast significant doubt on the Charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report. 23 COMMUNITY TRANSPORT ASSOCIATION UK AUDITORS REPORT For the year ended 31 March 2025 Other informatlon The trustees are responsible for the other information. The other information comprise5 the information included in the tru5tee5' report, other than the financial statement5 and our auditorfs report thereon. Our opinion on the financial Statements does not coverthe other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of 35surance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information 15 materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Matters on which we are requlred to report by exception We have nothing to report in respect of the following matters in relation to which the Charities {Accounts & Reports) Regulations 2008 requires us to report to you if, in our opinion: the information given in the fina ncial statements is inconsistent in a ny material respect with the trustees, report; or suff icient accounting records have not been kept; or the financial statements are not in agreement with the accounting records. or we have not received all the information and explanations we require for our audit, Re5ponslbillties of trustees As explained more fully in the triJ5tees' responsibilities statement, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. 24 COMMUNITY TRANSPORT ASSOCIATION UK AUDITORS REPORT For the year ended 31 March 2025 Audltor's responsibilitles for the audlt of the financial statements We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act, Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors, report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial Statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, Including fraud is detailed below: Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows.. the senior statutory auditor ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations; we identified the laws and regulations applicable to the charity through discussions with directors and other management, and from our commercial knowledge and experience of the sector; we focused on Specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charity, including the financial reporting legislation, Charities Act 2011, taxation legislation, anti-bribery, employment, and environmental and health and safety legislation; we assessed the extent of compliance with the laws and regulations identtfied above through making enquiries of management and inspecting le8al correspondence; and identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit. We assessed the susceptibility of the charivs financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by.. making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations. To address the risk of fraud through management bias and override of controls, we: performed analytical procedures to identify any unusual or unexpected relationships. tested journal entries to identify unusu31 transactions. assessed whether judgements and assumptions made in determining the accounting estimate5 set out in Note I were indicative of potential bias; and investigated the rationale behind significa nt or unusual transactions. 25 COMMUNITY TRANSPORT ASSOCIATION UK AUDITORS REPORT For the year ended 31 March 2025 In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to: agreeing financial statement disclosures to underlying supporting documentation; reading the minutes of meetings of those charged with governance,. enquiring of management as to actual and potential litigation and claims; and reviewing correspondence with HMRC, relevant regulators and the charity's legal advisor5. Because of the inherent limitations of an audit. there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with alaw or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non- compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation, A further description of our responsibilities for the a udit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditor5responslbilities. This description forms part of our Auditors, report. Use of our report This report is made solely to the charlty's trustees, as a body, in accordance with part 4 of the Charities {Accounts & Reports) Regulations 2008. Our audit work has been undertaken 50 that we might state to the charity's trustees those matters we are required to state to them in an auditorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed. Dains Audit Llmited Statutory Auditor. Suite 2, Albion House 2 Etruria Office Village Forge Lane Etruria Stoke on Trent STI 5RQ 17 September 2025 Dains Audit Limited is eligible to act as auditor in term5 of Section 1212 of the Companies Act 2006 26 COMMUNITYTRANSPORT ASSOCIATION UK STATEMENT OF FINANCIAL AcfiviTIES Forthe year ended 31 Mar¢h 2025 Unrestricted Funds Total funds Year to 31 March 2025 Total funds Year to 31 March 2024 General Funds Deslgnated Funds Restrlcted Funds In¢ome from: Note5 Donations Charitable Activities Other Trading Activities Other Income Investments 10,900 954,617 80,271 10,900 1,881.255 80,271 926,638 1,221,629 99,155 28,636 11,380 15,371 15,371 Total 1,061,159 926,638 1,987,797 1,360,800 Expendlture on: Raising Funds Charitable Activitie5 113,775 682.586 113.775 1,564,234 161,813 1,405.275 50,146 831,502 Total resources expended 796,361 50.146 831,502 1,678,009 1,567,088 Net incomellexpenditure) 264,798 [50,1461 95,136 309,788 {206,2881 Transfers between funds (57,000) 57,000 Net rnovement In funds 207,798 6,854 95.136 309,788 1206,2881 Total funds brought forward 446,915 93,146 275.182 815,243 1,021,531 Total funds ¢arrled forward 654,713 loo,000 370.318 1,125,031 815,243 The charity ha5 no re¢ognised gains or1055es other than the result5 for the year as set out above. All of the activities of the charlty are classed as continuing. The notes on page5 30 to 43 form part of these financial statements 27 COMMLINITY TRANSPORT ASSOCIATION UK BALANCE SHEET A5 al 31 March 2025 Asat 31 Mar 25 31 Mar24 Flxed assets Notes Tangible assets Invesiment 14 32.389 IOD 3L489 53,88£ loo 53,986 Cuirent ?Sseis Stoc Debtors Current Inve51ments Cash èt bank and in hand 16 17 18 25 955 202,670 59S,002 4S6,446 1.255,Q 3,459 278.416 208,641 470,363 960,875 CTedltors: amounts falling due within one year 19 162,5411 1199.6221 Nel current assets 1,092,542 761,257 Èi assets 22 1,125.031 815,243 V•re5trl¢iÈd lund5 23 654,713 446,915 Dpstsnated Funds 29 loo,000 93,146 Rèstrlcted fvnds 23 370.318 275.182 Tot¥1 lullds 1,125.031 815.243 The11tt8nclal staternents ¥vere approved and Duthorlsed for15sue bythe board of tNgtees on 17StpteMber 2025 and were $18ned below on It5 behalf: Stephen Stolllday Tru$iee The nots5 on p¥es 30 10 43 form part ofthese finanti31 $tat¢ments 28 COMMUNITY TRANSPORT ASSOCIATION UK srATEMENT OF CASH FLOWS For the year ended 31 March 2025 2025 2024 Notes Net cash provided byllused inl operating activlties 24 375,324 1274,9141 Cash flows from investing activltie5: Purchase of fixed assets Purchase of current investments Sale of current investments Net cash provided by Ilused inl investing actlvities 12,880} (697,875} 311,514 1389,241) 151,6941 1124,1481 120,487 155,3551 Change In cash and cash equivalents in the year (13,917) 1330,269) Cash and cash equivalents at the beginning of the year 470,363 800,632 Cash and cash equivalent5 at the end of the year 25 456A46 470.363 Analysls of changes in net debt l April 2024 Cash flows 31 March 2025 Long-term borrowings Short~term borrowings Lease liabilities Total Ilabilities Cash and cash equivalents {470,363} 113,9171 1456,446) Total net debt {470,3631 113,9171 1456,446) The notes on page5 30 to 43 form part of these flnanclal statements. 29 COMMUNITY TRANSPORT ASSOCIATION UK NOTESTO THE ACCOUNTS For the year ended 31 March 2025 l. Accounting policles Community Transport Association UK ICTA UK), which is a charitable incorporated organi5aticn and Ilmited to £1 per member has adopted the following accounting policies: a) Basls of accounting The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Fin3ncia5 Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (issued in Odober 20191- (Charities SORP FRS 1021, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102), the Charitie5 Act 2011 and UK Generally Accepted Accountin8 Practice. Assets and liabilities are initially recogni5ed at historical cost or transaction value unless otherwise stated in the relevant accounting policy notelsl. bl Publlc Benefit Entlty Community Transport Association UK meets the deflnition of a public benefit entity under FRSIO2. cl Going Concern The trustees consider therefore that there are no material uncertainties about the charity's ability to continue as a going concern. dl Group Financlal Statements GrDUP accounts have not been applied as the charl￿5 subsidiary is permitted to be excluded from group accounts by virtue of belng dormant. These financial statements therefore present Information about the charity a5 an indivldual undertaking and not its group. e) Legal status of the charity The charity is B charitable incorporated organisation and has no share capital. 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. f) Income All incoming resourtes are included in the Statement of Financlal Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Where income is received in respect of a future period, the amounts are reflected within deferred income. For legacles. entitlement is the earlier of the charity being notlfied of an impending distribution or the legacy being received. Gifts in kind donated for distribution are included at valuatlon and recognised as income when they are distributed to the project5. Gifts donated for resale are included a5 income when they are received. Donoted facllltie5 are included at the value to the Charity where thi5 can be quantified and a third party is bearinB the cost. No arnount5 are included in the financial Statements for services donated by volunteers. g) Government Grant Income Income from Eovernment grants are included in restricted funds and recogni5ed when the charity has entitlement to the funds, Its receipt is probable and Its amount can be measured reliably. 30 COMMUNITYTRANSPORT ASSOCIATION UK NOTES TO THE ACCOUNTS For the year ended 31 March 2025 h) Fund accountlng General funds arè unrestricted funds which are avallable for use at the discretion of the trustees in the furtherance of the general objectives of the charlty. Designated funds are unrestricted funds which have been designated for 3 specific purpose. Restricted funds are funds which are used in accordance with specific restridions imp05ed by donors. i) Expendlture Expenditure 15 recognised once there is a legal or constructive obllgation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation Can be measured reliably. Expenditure is cla55ified under the following activlty heading5-. Costs of raislng funds comprise the cost of commercial trading activities including monthly journal production Costs, corporale advertising costs, insurance commission costs and the costs associated with consultancy work. Expenditure on charitable activltles includes costs related to government grants, memberships, member services and 5UPPOrt, and training and conferences. j) Allocatlon of support Costs Support costs are costs that cannot be directly attributed to particular heading5 and have been allocated to activities on a basis consistent with use of the resources, These costs relate to functions that a$5iSt the work of the charity but do not directly undertake charitable activities. The method of allocatlon of support costs is shown in note 7. k) Operatlng leases Rental charge5 are charEed on a stral8ht line basis over the term of the lease. l) Tangible ftxed assets and depreciatlon Tangible fixed a55et5 Costing more than £100 are capitallsed at cost. Depreciatlon is provided on the cost of the tangible fixed assets at rates calculated to wrlte off their cost, le55 residual value, on a straight Ilne basis over their expected life-span as follows., Computer equipment over 3 years Flxtures and fittin85 over 3 to 5 years m) Stock Stock consists of purchased goods for resale. Stock is valued at the lower of cost and net realisable value. n} Debtors Trade and other debtors are retognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 31 COMMUNITY TRANSPORT ASSOCIATION UK NOTES TO THE ACCOUNTS For the year ended 31 March 2025 o) Current a55et Investments Current asset investments are short term highly liquid investments and are held at fair value. These include cash on deposit and cash eouivalents With a maturity of less than one year. pl Cash at bank and In hand Cash at bank and cash in hand includes cash and short term highly Ilquid investments with a short maturity of three months or less from the date of acquisition or openlng of the deposit or similar account. ql Credltors and provisions Creditors and provision5 are reco8nised where the charity has a present obli8ation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally reccgnised at their settlement amount after allowing for any trade discounts due. r) Penslon costs The charity operates a defined contribution scheme that is auto-enrolment compliant. Contributions are charged to the SOFA as they become due and are managed by a third party. sl Value Added Tax The Charity is registered for VAT. Income and expenditure is shown excluding VAT except to the extent that VAT is not recoverable. t) Judgements made by Management In the process of applying the above accounting policies the management have made the following jud8ements in preparing the financial statements: 2025 2024 Stock wrlte off provision Bad Debt Provision 1,941 4,700 17,537 20,024 u) Financial Instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exceptlon of bank loans which are subsequently measured at amortised c05t using the effective interest method. v) Taxatlon The charity is Considered to pass the tests set out in paraeraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charity for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of Income or capital gains received within categorles covered by {art 11, chapter 3 of the CorporationTaxAct 2010 or Section 256 ofthe Taxation of Chargeable Gain5Act 1992, to the extent that such income or galns are applied excluslvely to charitable purposes 32 COMMUNITY TRANSPORT ASSOCIATION UK NOTES TO THE ACCOUNTS For the year ended 31 Marth 2025 Donatlons 2025 2024 Donations received 10,900 10,900 Income from charitable activities 2025 2024 Restritted Grants received Isee note 71 926.638 926,638 720,873 720,873 Unrestricted Memberships Member Services & Support 163.753 790,864 954,617 182,908 317,848 500.756 Income from other tradlng artivltles 2025 2024 Consultancy Fees Monthly Journal Subscriptions Advertisement Fees Insurance Commission Sundry Income 29,055 20.787 32,313 17,000 20,020 37,075 23,138 38 80,271 99,155 Other income 202S 2024 EU Connecting Communities grant not repaid 28.636 28,636 Investment Income Z025 2024 Bank Interest 15,371 15,371 11,380 11,380 33 COMMUNITYTRANSPORT ASSOCIATION UK NOTES TO THE ACCOUNTS For the year ended 31 March 2025 Grants received The charity enjoys a close working relationship with each of the Government bodies of the 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 followin8 is a summary of the fundin8 prcvided bythese entities. 2025 2024 Department for Transport Grant Scottish Government Grant Department for Infrastructure INI) Grant Welsh Assembly Government Grant Transport to Health Funding Nl Dormant Grants Motability Research Grants 200,000 149,060 62,100 zzo,000 109,200 27,434 158,844 926,638 200.000 165,620 55,lQO 222,719 50,000 27,434 720,873 Analysis of Expendlture 2025 Cost Staff Cost5 Other Costs Governance Support Costs Costs 2025 Total 2024 Total Sales RaSsing Funds 45,488 45,488 44,976 44,976 1,380 1,380 21,931 21,931 113,775 113.775 161,813 161.813 Charitable Activities: Grant Expendlture Membership5 Member Services & Support Designated costs 590,311 97,554 4,029 184,880 35,146 4,029 907.891 157,408 261 128,714 15,000 301,383 11.408 1,492 4,846 72,375 44,739 216,071 831.502 858.161 144,046 143,411 538,540 361,703 50,146 42,000 333,185 1,564,234 1,405,275 17,746 4,029 953.379 346,359 19,126 355,116 1,678,009 1,567,088 34 COMMUNITY TRANSPORT ASSOCIATION UK NOTES TO THE ACCOUNTS For the year ended 31 March 2025 8 cont. Analysls of Expenditure 2024 Cost staff Costs Other Costs Governance Support costs Costs 2024 Totsl 2023 Total Sale5 Raising Funds 25,006 25,006 74.668 74,668 1,225 1,225 60.914 60.914 161A13 161013 75,229 75,229 Charitable Activities: Grant Expenditure Memberships Member Serwlces & Support Designated Costs 709,486 30,484 41,080 73.859 158,086 184 10,661 377 2,020 (20.0721 112,366 195,265 858,161 1.133,815 143,411 115,021 361,703 198,078 41000 70,000 287.559 1,405,275 1,516,913 49,479 42,000 41,080 813,829 249.749 13,058 41,080 838.835 324,417 14,283 348,473 1.567,088 1,592,142 Of the total expenditure, £846,507 was unrestricted12024- £708,927) and £831,502 was restricted12024: £858,161). The support costs have first been allocated against the grant funded activities and then on the basis of activity income. The governance costs have first been allocated against the cost of raislng funds and then on the basis of activity expenditure. In addition to the staff costs above, there are a further £146,901 {2024.' £137,917) which are included in support costs. Support costs can be analysed as follows: 2025 2024 Staff costs Facility Costs Office costs Travel, subsistence & meetlng c05t5 Legal & professional IT/Website costs Sundry costs 146,901 10,930 32,319 21,680 59,806 29,985 53.495 355,116 137,917 30,013 31,081 16,706 46,377 27,738 58,641 348,473 35 COMMUNITY TRANSPORT ASSOCIATION UK NOTES TO THE ACCOUNTS For the year ended 31 Marth 2025 Net incomel{expendlture} for the year 2025 2024 Thls Is stated after char8lngl (crediting): Depreciatlon Operating lease rentals - property Operating lease renta15 - equipment Bad debts Incurred/lre¢overed} Loss on disposal of fixed asset Auditors remuneration: Audit Corporation Tax Computation 24,376 16,247 38,112 1,337 14,620 IIZ,239) 8,100 6,800 io. Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel. 2025 2024 Staff costs were as follows: Salaries and wages Social security Costs Employerfs contribution to a defined contribution penslon scheme Otherforms of employee benefits 934.574 94,584 44.771 26,351 1,100,280 859.300 76,512 35.676 5,264 976,753 The following number of employees received total employee beneflts lexcludinE employer pension costs) during the year between: 2025 2024 No. No. £60,(100- £69,999 £70,000- £79,999 £80,000- £89,999 The total employee beneflts including pension contribution5 of the key management personnel were E370,50912024'. £348,991) The charity trustees were not paid nor received any other benefits from employment with the charity in the year12024'. £nill, No charity trustee received payment for professional or other services supplied to the charity12024'. £nill. Tru5tees' expenses represent the payment or reimbursement of travel and subsistence costs totalling £2,05512024: £1.542) incurred by 512024: 7) trustees relatin8 to attendance at meetings of the trustees. 36 COMMUNITY TRANSPORT ASSOCIATION UK NOTES TO THE ACCOUNTS For the year ended 31 March 2025 ii. Staff Numbers The average number of employees {head count based on staff employed) during the year was as follows: 2025 No. 2024 No. Raising Funds Grant Funded Activitie5 Memberships Member Services and Support Governance support 15.4 18.1 27.7 25.2 12. Related Party Transactions The charity had no transactlons with related partles during 2025 {2024'. £nlll. The charity has a subsidiary company CTA Trading Limlted which was dormant throughout 2024 and 2025. As at 31 March 2025 the amounts owed by the subsidiary amounted to £nll12024: £nill. 2025 The assets and Ilabilities of the subsidiary were: 2024 Current assets Creditors- amounts falling due within one year i(KJ loo Total net assets loo loo AggreBate share capital and reserves loo loo 13. Taxation The charity is exempt from corporation tax as all of its income is charitable and is applied for charitable purposès. 37 COMMUNITYTRANSPORT ASSOCIATION UK NOTES TO THE ACCOUNTS For the year ended 31 March 2025 14. Tanglble Flxed A55ets Computer Equipment Fixtures & Fltting5 Total Cost At l April 2024 Additions Disposals At 31 March 2025 133,607 2,880 14,513 148,120 2,880 136A87 14,513 151,000 Depreclatlon At l April 2024 Charge for the year Disposals At 31 March 2025 81,427 23,563 12,807 814 94,234 24,377 104,990 13,621 118.611 Net book value At 31 Mar¢h 2025 31A97 892 32,389 At 31 March 2024 52,180 1,706 53,886 Capital expenditure contracted for. but not provided for in the flnancial statements, was £nil12024- £nill. 15. Investment The charit¢s investment of £100 relates to the 100% holding in its wholly owned subsidiary, CTA Trading Limited. (see note 10). 16. stock 2025 2024 Purchased goods for resale 965 965 3,459 3,459 The value of stock impaired at the year end was £1,94112D24: £15,564). 17. Debtors 2025 2024 Trade debtors Other Debtors Prepayments & Accrued Income Other Taxes 88,046 4,558 109,444 622 125,385 1,684 140,802 10,545 202,670 278,416 38 COMMUNITYTRANSPORT ASSOCIATION UK NOTES TO THE ACCOUNT5 For the year ended 31 March 2025 18. Current Investments 2025 2024 Carrying value and market value at the beginning of the year Additions to investments at cost Sale of current investments 208,641 697,875 1311,5141 595,002 204,980 124.148 (120,4871 208,641 19. Credltors: amounts falllng due within one year Amounts due to subsidiary undertaking Trade creditors Other taxation and social security Accruals Deferred income Sundry Creditors 2025 2024 loo 40,115 22,734 91,259 8,333 loo 68,185 21,153 84.710 25,000 474 162,541 199,622 20. Deferred Income Deferred income comprises corporate supporter income and trainer agent fees whlch are spread over the perlod to which they relate. plus any conference income invoiced in advance. 2024 Z025 Balance brought forward Amount released to income in the year Amount deferred in the year Balance carried forward 25,000 (25,000) 8,333 8,333 26,545 {26,5451 25.000 25,000 21. Flnanclal Instrument5 2025 2024 Financial a55ets measured at amortised cost Financial liabilities measured at Bmortised cost 1,202,343 1154,1081 914,685 {174,5211 Financial assets held at amortised Cost comprise trade debtors, other debtors, accrued in￿rne. current asset investments and cash at bank. Financial liabilities held at amortised cost comprise trade creditors, sundry creditors, other taxatlon and social security and accruals. The Charity's income, expense. gains and1055es in respect of financial instruments are: 2025 2024 Total interest Income for financial assets held at amortised cost Total interest expense for financial liabiliti￿ held at amortised c05t 15,371 7,080 11,380 4,923 39 COMMUNITYTRANSPORT ASSOCIATION UK NOTES TO THE ACCOUNTS For the year ended 31 March 2025 22. Analysis of group net assets between funds- current year General Funds Desi8nated Funds Re5trirted Funds Total Tangible fixed assets Current assets Creditors due wlthin one year 32,389 784.865 1162,541) 654,713 32,389 1,255,183 1162,541} 1,125,031 loo,000 370,318 loo,000 370.318 Analysis of group net assets between ftsnd5- prlor year General Funds Designated Funds Restricted Funds Total Tangible fixed assets Current assets Creditors due within one year 53,886 592,651 1199,6221 446,91S 53,886 960,979 {199.6221 815,243 93,146 275.182 93,146 275,182 23. Statement of funds movement l Aprll 2023 Incoming Re50urce5 Resources Expended Transfers 31 March 2024 Restricted funds Dept for Tran5POrt grant 200,000 1200,OCIOI 1165.6201 165,620 Scottish 8OV't grant 55,100 155,1001 Dept for Infrastructure- Nl grant 222,719 1222,7191 Welsh gov't grant mSnibus grant Big Lottery Fund Electric Vehicle Fund Western Valleys Fund Soclal Care Winter Pressures Fund Transport for Health Fund Tackling Loneliness Nl Dormant Grants Total restflrted funds 178,269 10,000 25,000 40,310 87,590 47,088 29,213 184,2211 15,0001 94,048 25,000 37,787 87,590 13.929 12,5231 50,000 183,1591 129,2131 110,6061 1858.1611 27,434 720,873 16,828 275,182 412A70 Unrestrlrted Fund5 General Funds Designated Fund- MiDas Development Designated Fund- Welsh Gov't add'l fijndlng Designated Fund- Scotland Consultancy funds Total unrestritted funds 509.061 IOD,000 639,927 1656.9271 142,0001 135,1461 446,915 58,000 30,000 5,146 540,061 30,000 5,146 609,061 639,927 708,9271 40 COMMUNITY TRANSPORT ASSOCIATION UK NOTES TO THE ACCOUNTS For the year ended 31 March 2025 23 cont. l Aprll Z024 Incomlng Resouries 31 March 2025 ResourGe5 Expendèd Transfers Restrirted fund5 Dept for Transport grant Scottish go¢t grant Dept for Infrastructure- Nl grant We15h Eov't Erant DFf minibu5 grant Electrit Vehicle Fund Western Valleys f und social Care Wlnter Pressure5 Fund Tran5POrt for Health Fund N5 Dormant Grants Motability Research Grants Total restrlcted f unds 200,000 149,060 62,100 220,000 1200,0001 1149,060 162,1001 1220,0001 178,8151 94,048 25.000 37.787 87,590 13,929 16,828 15,233 25,000 36,792 87,590 46,859 19951 109,200 27.434 158,844 926,638 176,2701 144,2621 158,844 370,318 275.182 1831,5021 Unre5trirted Funds General Funds Designated Fund- MiDas/PATS Development Designated Furkd- Welsh Gov't add'l funding Designated Fund- Scotland Consultanty fund5 446,915 58.000 30,000 5,146 1.061,159 1796,3611 115,0001 130,OUOI 15.1461 {57,0001 57,000 654.713 100,aDO Total unrestrirted funds 540.061 1.061.159 1846,5071 754,713 Purposes of re5trirted & deslgnated funds The 4 Government grants are grants awarded in order to enable the charlty to support charitable bodies or persons who supply transport to group5 or individuals in need of mobility which would otherwise be denied. The DFf minibus grant related to a grant awarded in order for the charity to administer the provision of minibuses awarded by the Department of Transport to various community transport charities. All of the minibuses have now been allocated and the balance of the Erant is being used to fund further DFT projects. The Bi8 Lottery Fund relates to fundlng to be used to develop and improve the organisations infrastructure. The Electrit Vehicle Fund relates to funding recelved from the Welsh Government in order to administer and distrlbute grant5 to members for the purchase electric vehicles. The Western Valleys Fund relates to fundln8 for the CTA to pilot a demand responsive tran5POrt solution that will connect communities across the valleys, supplementing gaps In exlsting transport provislon. increasing availability of accessible transport for those with mobility needs, and driving behaviour change for those currently using private transport. The Soclal Care Winter Pressures Fund relates to a grant from the Welsh Government to support the delivery of activities over the winter months. The Transport for Health Fund relates to funding from the Aneurin Bevan Health Board in order to continue to develop the Gwent Transport to Health project, connecting patients, visitors and staff with health settings acr05S the health board's footprint. The Tackling Loneliness Fund supports various pilot schemes in order to develop evidence on how community transport can reduce the number of people feeling lonely acr055 communities in En8land. 41 COMMUNITYTRANSPORT ASSOCIATION UK NOTESTO THE ACCOUNT5 For the year ended 31 March 2025 The Nl Dormant Grants funding relates to National Lottery Community Funding for the mapping of the community transport sector in Northern Ireland. The Motability Research Grants relate to Motability Foundation funding In order to research the impact of transport solutions on the lives of disabled people in line with Motabi1ity Foundation's desired outcomes. The designated funds relate to funds Set aside to cover costs of the MiDAS/PATS Development Project and Costs relating to 2024125 projects in both Scotland and Wales. 24. Re¢onclllation of net income/lexpendityre} to net cash flow from operatlnE artlvltie5 2025 2024 Net movement in funds Add back depreciation charge {ProfitllLoss on disposal of fixed a55et5 {Increaselldecrease in stocks {Increasel/decrease in debtors Increase/ldecreasel in creditor5 309,788 24,377 1206,2881 16,247 2,494 75,746 (37,082) 375,324 11,299 185.851> 110,3211 1274,914) 25. Analysi5 of cash and cash equivalent5 2025 2024 Cash in hand Current accounts Dep051t accounts 300 304,321 151,825 456,446 300 279,651 190,412 470.363 26. Operatlng lease commitments As at 31 March 2025 the charity had future minimum Sease payments under non-cancellable operating leases a5 set out below: Property Equlpment 2025 2024 2025 2024 Within one year Within two to five years After more than five years 3,752 36 3,752 36 27. Pension C05t5 CTA operates a defined contribution pension scheme through Royal London. The scheme'is fully compliant with auto- enrolment legislation. There are two versions of the scheme in operation. For all employees who joined the Scheme after the auto-enrolment date of l October 2015. contributions are split as 5% from the employer and 3Y• from the employee. For employee5 who were member5 of the scheme prior to the auto-enrolment date. contributions are related to their len8th of service risin8 to a maximum of 6Yo from the employer. In order for that version of the scheme to remain auto-enrolment compliant as the statutory contrlbution rates increase, employees were required to make either a 2% or 3% person81 contribution to the scheme from l October 2018. Total employer contributions to the scheme in the year were £44,77112024: £35,676) The total amounts paid into the scheme in the year were £65.76612024.' £53,690). 42 COMMUNITYTRANSPORT ASSOCIATION UK NOTES TO THE ACCOUNTS For the year ended 31 March 2025 28. Capltal Commltments There are no capital commitment as at 31 March 202512CI24: £nill 29. Comparatlve Statement of Financial Activlty Total funds Ye3r to 31 March 2024 Unrestricted Funds Designated Funds Restrlcted Funds Income from: Note5 Charitable Activitie5 Other Trading Activitles Other incorre Investments 500,756 99.155 28.636 11,380 7ZOA73 1,221.629 99,155 28,636 11,380 Totsl 639,927 720￿73 1.360.800 Expendlture on: Raising Funds Charitable Activities 161,813 505,114 161.813 IA05,275 42,000 858,161 Total resources expended 666.927 42,000 858,161 1,567,088 Net Incomellexpendtturel {27,000) (42,000) 1137,288) 1206,288) Transfers between funds 135,1461 35.146 Net movement In funds 62,146) 16A54) (137,288) (206,288) Total funds brought forward 509,061 loo,000 412.470 1.021.531 Total funds carried forward 446,915 93,146 275,182 815,243