2021-03-31-accounts - Greater Manchester Accessible Transport Limited

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						Page
Directors' Report
Chair's Message
Reference and Administrative	Details
Structure, Governance and Management
Aims, Objectives and Pnncipal		Activities
Achievements and Performance
Financial Review and Results
Future Plans						10
Statement of Directors' Responsibilities
Independent Auditor's Report						13
Consolidated Statement of Financial		Activities	(incorporating	an Income and Expenditure	Account)	15
Consolidated and Charity Balance Sheet						16
Accounting policies						17
Notes to the Financial Statements						19

GREATER MANCHESTER	GREATER MANCHESTER	GREATER MANCHESTER	ACCESSIBLE TRANSPORT LIMITED	ACCESSIBLE TRANSPORT LIMITED	ACCESSIBLE TRANSPORT LIMITED	ACCESSIBLE TRANSPORT LIMITED	ACCESSIBLE TRANSPORT LIMITED	ACCESSIBLE TRANSPORT LIMITED
(LIMITED BYGUARANTEE)
Directors' Report for the purposes of part 8ofthe				purposes Charities			ofsection Act 2011	417ofthe Companies	Act 2006 and Trustees'	Act Annual	Report for the
I nr tl:.r-. Yiia: anderI		31 I::-;r,li 202.i.
Reference and Administrative					Details
Directors
Cauncillar Doreen Dickinson
Cauncillar Roger 3anes
Councillar Mark Aldred
Michael Renshaw
Stephen Warrenei
Councillor Philip Burke
Naeem UI Hassan
Members
Greater Manchester	Combined			Authority		("GMCA")
Bankers
The Co-aperative Bank PO Box 101 1 Balloon Street		pic					HSBC Bank pic 4 Hardman Square Spinningfields
Manchester							Manchester
M60 4EP							M3 3EB
Auditors
Azets Audit Services
Ship Canal House
98 King Street
Manchester
M2 4WU
Management team
Head af Service Delivery							3ohn Eccles
Company Secretary							3acqueline	Woadward
Accountant							Steven connolly
Registered Office
Manchester One
20th Floor
Portland Street
Manchester
M1 3LD
Website
www. nngandnde, info
The Charity Is registered		with	HM		Revenue		and Customs

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GREATER MANCHESTER ACCESSIBLE TRANSPORT LIMITED
(LIMITED BYGUARANTEE)
Directors' Report for the purposes ofsection 417ofthe Companies purposes of part 8ofthe Charities Act 2011	Act 2006 and		Trustees'	Act Annual Report					for		the
For the year ended 31 March 2021
Alms, Objectives and Principal Activities
GMATL is a charitable company limited by guarantee, formed to co-ordinate and manage Manchester Committee ("TfGMC") area of operation in order to provide accessible transport		Ring and Ride services for the needs of Greater			In the Transport Manchester.				for Greater
The Charity Directors have complied with the duty in section 17 of the Charities section of the report.	Act 2011	to have	due regard	to public			benefit evidenced				in this
The Charity's purposes as set out in the objects contained In the Charity's inernorandum of		association are:
To run a community transport service for the benefit of the Inhabitants of Greater Manchester old age and distress through the provision of such a transport service; and			and in particular		the	relief of poverty,				sickness,
The promotion of general charitable purposes in Greater Manchester,
The objectives of the charity are:
~ To provide door to door, and such other transport and associated support	services	as are	appropiiate	for people			who are unable				to use
conventional public transport;
~ To provide its services at such qualitahve and quantitative levels as are agreed under Manchester to all areas of Greater Manchester;		a Service Level Agreement				with Transport			for Greater
~ To deliver its services in the most cost effective manner consistent with the quality and		quantity	of service	agreed;
~ To continue to seek means of improving its services in quality, quantity, and	value for money terms;
~ To conduct its activities in accordance with the policies of the Transport for Greater Manchester			Committee;
~ To conduct its services in accordance with its charitable status; and
~ To liaise and co-operate with other transport providers, to achieve value possible to the public.	for money	and deliver as integrated				a	transport	service			as	fs

following	individiial Ring	and Ride	performance by district
	Registered	GI'oss	Registered	Total	Gross	Wheelchair	Wheelchair
	Users	Costs	User	Passenger	Cost per	Journeys	User
		f'000s	Journeys	Journeys	Journey f	No	Journeys o/o
Boltan	1,241	329	3,674	3,744	87.87	37	1%
Bury Rochdale	869 929	342 290	4,269 4.503	4,337 4,609	78.86 62.92	229 747	5% 17%
Salford Wiaan	1,059 1,636	397 519	4,175 5,232	4,231 5,389	93,83 96.31	179 120	4% 2%
Manchester	2,374	712	7,864	8,183	87.01	407	5%
Oldham Stockoort Tameslde	1,416 1,267 1.391	484 446 427	6,114 5,287 4,688	6,320 5.395 4.841	76.58 82.67 88.20	438 402 607	7% 8'/o 13%
Trafford nd	1,669 1 51	584 4 530	5,977	6,118	95.46	248 414	4% 70

GREATER MANCHESTER ACCESSIBLE TRANSPORT	GREATER MANCHESTER ACCESSIBLE TRANSPORT	GREATER MANCHESTER ACCESSIBLE TRANSPORT	LIMITED	LIMITED	LIMITED	LIMITED
(LIMITED BYGUARANTEE)
Directors' Report for the purposes of section		417	ofthe			Companies					Act		2006			and		Trustees'					Act			Annual		Report for the
purposes of part 8 ofthe Charities Act 2011
For the year ended 31March 2021
Statement of Directors' Responsibilities
The Directors are responsible for preparing financial		statements				in accordance					with			applicable				law		and	United				Kingdom			Generally		Accepted
Accounting Practice,
Company law and regulations applicable to chaiities require the					Directors to				prepare			financial				statements				for		each		financial			year		which give a true
and fair view of the state of affairs of the Charity and the group					and	of the incoming						resources				and		application				of resources,						including income and
expenditure ofthe group for the year then ended.	In preparing			these financial						statements,					the Directors					are	required					to:
~ select suitable accounting policies and then apply them consistently;
~ observe the methods and pnnciples in the Charities		SORP;
e make judgements and estimates that are reasonable		and	prudent;
~ state whether applicable UK accounting standards		have		been		followed,				subject		to			any	material			departures					disclosed				and	explained in the
financial statements; and
~ prepare the financial statements on the going	concern basis				unless		it is inappropriate								to assume			that the				group			will continue				in operation.
The Directors are responsible for keeping adequate	accounting			records				which		disclose			with reasonable						accuracy				at		any time			the	financial	position
of the Charity and group, and to enable them to	ensure that				the	financial			statements						comply		with		the Companies							Act	2006		and the	financial
regulations applicable to charities.
The Directors are also responsible for safeguarding	the	assets		of the Charity					and		group,				and hence			for	taking			reasonable					steps for the prevention
and detection of fraud and other irregularities,
Directors
The Directors of the Charity who served during the	year	were	as		follows:
Councillor Doreen Dickinson
Councillor Roger Jones
Councillor Mark Aldred
Councillor Philip Burke
Councillor Ateeque Urrehman (resigned 19August	2021)
Michael Renshaw
Stephen Warrener
Naeem Ul Hassan (appointed 20 August 2021)
One third ot Directors are replaced at each Annual	General Meeting.					A returning				Director					is eligible		for re-election.
Directors' interest in contracts
No Director had any material Interest, either durmg	or at the		end of			this		financial			year,		in		any	contract			In which				the	Charity			was a parly.
Financial risk management
Details of the Charity's financial risk management objectives			and		policies			are	Included			in		note		11to		the	financial				statements.
Providing safe, cost effective and efficient accessible transport				for the needs					of residents,						including			children,				of					Page
Greater Manchester

GREATER	MANCHESTER ACCESSIBLE TRANSPORT LIMITED	MANCHESTER ACCESSIBLE TRANSPORT LIMITED
(LIMITED	BYGUARANTEE)
Directors' Report for the purposes ofsection 417ofthe purposes of part 8 ofthe Charities Act 2011 For the year ended 31 March 2021		Companies Act 2006				and Trustees'			Act Annual		Report for the
Statement	of Directors' Responsibilities (continued)
Share capital
The Charity	is limited by guarantee and has no share capital.
Employee	training and development policy
The Charity	operates an Equal Opportunities Employment Policy to	ensure	that the workforce			is as diverse		as possible.
Health and Safety
Health and	Safety standards and procedures have been established	in the	Charity and are		satisfactory.
Provision	of information to auditor
Each of the	persons who are Directors at the time when this Directors' report			is approved	has	confirmed	that:
~ so far as that Director is aware, there Is no relevant audit information			of	which the group's		auditor	is unaware;			and
that Director has taken ail the steps that they ought to have needed by the group's auditor In connection with preparing its		taken report	as and	a Director to establish	in order to make themselves aware of any information that the group's auditor is aware of that information.
The Directors confirm their compliance with these requirements.
Auditor
A resolution	for the reappointment of Azets Audit Services Is to be	proposed		at the forthcoming Annual			General		Meeting,

					Unrestricted	Unrestricted	funds
					General	Designated		Total	Tata l
			Notes		Fund		Funds	Funds	Funds
INCOMING RESOURCES					2021 I		2021 I	2021I	2020 F
incoming resources fram	generated	funds
Investment income									2,205
Incoming resources from	charitable	activities
Revenue grant Bus services operators' Fares income	Grant (BsoG)				3,438,971 74,683	134,180		3,438,971 134,180 74,683	4,599996 131,809 544,518
Other incoming resources
CIRS grant Other income					1,031,402 81,778			1,031,402 81,778	58,492
Total incoming resources					4,626,834	134,180		4,761,014	5,337,020
RESOURCES EXPENDED
Costs ofgenerating funds
Charitable activities
Chantable activities				2	4,332,002			4,332,002	4,732,209
Other resources expended Withdrawal and depreciation of tangible				2	19,098	153,897		172,995	196,710
fixed assets
Governance costs				3	25,489			25,489	24,905
Total resources expended					4 376(589	153s897		4g530~486	4 953 824
Net (outgoing j/incoming
resources before transfers
and taxation				4	250,245	(19,717)		230,528	383,196
Net (expenditure)/income	for the year				250,245	(19,717)		230r528	383,196
Gross transfers between funds					(43,970)	43,970
NET MOVEMENT IN FUNDS					206,275	24'253		230~528	383,196
Fund balances brought
forward at 1 April 2020					502s199	Iy876s859		2s379r058	Ir995 862
Fund balances carried
forward at 31 March 2021				13	708y474	Is90	1~112	2g609s586	2 379g058

GREATER MANCHESTER	GREATER MANCHESTER	ACCESSIBLE TRANSPORT	ACCESSIBLE TRANSPORT	LIMITED
(LIMITED BY GUARANTEE) Charity registration number: Consolidated and Chariiv			10074&7 &altanc: .Site.' I	Company	registration number: 02483763
As 8 r 31 t 'I' t'cr\ 202I
					Group 31March	31 March	Charity 31March	31 March
				Notes	2021 6	2020 6	2021	2020I
Fixed assets
Tangible assets Investments					897,759	1,084,808	897,759 1	1,084,808 1
					897,759	1,084,808	897,760	1,084,809
Current assets
Cash at bank and in hand Debtors				8 9	1,934,514 329,459	1399 289 229,772	1t934r513 329,459	1 399t288 229,772
					2,263,973	1629.061	2t263t972	1629 060
Creditors: amounts	falling	due within one year		10	(552,146)	(334,811)	(552/146)	(334,811)
Net current assets					1,711,827	it294 250	it711t&26	1,294, 249
Total assets less current		liabilities			2,609,586	2 379058	2t609t586	2t 379058
Net assets					2,609,586	2 379 058	2t609~586	2 379t058
Represented by:
Unrestricted income General fund Designated funds	funds			13	708,474 1t901t112	502,199 1,876,859	708,474 1,901,112	502,199 1,876,859
Total Charity funds				13	2,609,586	2 379t058	2t609t586	2 379058

Tangible fixed assets and depreciation
Tangible fixed assets are initially recognised at	cost.
Depreciation is provided at the following rates	In order to write off each asset				over		its useful			economic				life as follows:
Motor vehicles									10'A		Straight			line
Computer equipment Premises Improvements									20%		Straight Straight			line line	over the		term of	the lease
A full years depreciation is charged in the year	of acquisition		and	none charged		in	the		year	of	disposal.
Fixed asset investments
Investments in subsidiaries are valued at cost	less provision		for	impairment.
Debtors
Short term debtors are measured at transaction pnce,		less	any impairment.
Cash and cash equivalents
Cash is represented by cash in hand and deposits with		financial		institutions repayable				without			penalty		on notice of not more					than	24	hours.
Creditors
Short term creditors are measured at the transaction price.
Taxation
Greater Manchester Accessible Transport Limited is a registered				charity and	has	no liabilities to taxation.									It is able	to recover taxation on					Gift	Aid
and Investment income.
Pension costs
The Charity makes contributions to individuals' personal			pension schemes.		Pension				costs allocated					to chantable			activities	in the		Statement		of
Financial Activities represent the contributions	payable	by the Charity for the			year.
Operating leases
Pentals applicable to operating leases where Statement of Financial Activities on a straight	substantially all line basis over the			the benefits and risks period of the lease.					of ownership				rema(n with			the lessor are charged					to	the
Fund accounting
The Unrestricted Fund comprises the Charity's General Fund, which consists of funds that the Charity may use at its discretion. The Designated Funds include the vehicle reseive, which is used for the specific purpose of addressing the effects of Social Exclusion in Transport, and the specific reserve funds set aside for development, building refurbishment works, and the pursuit of future opportunities to enhance the efficiency
of the Charity, all of which are critical to secure the future			of the Charity.
Financial instruments
Financial instruments are classified and accounted for,		according		to the substance			of	the contractual				arrangement,				as either		financial		assets or
financial liabilities.
3udgments in applying accounting policies and key sources of estimation							uncertainty
The directors have considered all areas in which judgement			and	estimation uncertainty					may apply and					conclude that such areas					do not materially
affect the financial statements as presented.
Po irl ng saf. . .ost e!fective, nd e!firi.-r; aci	';sible I	-inspoil		foi lb. @ed".ol'		ir,i!lei l".,				i,'cliirkiig		r	niirlr		n, o;		"ap,					18
Greaiei;lanrl eslr r

1	Commercial trading operations	Commercial trading operations	Commercial trading operations	Commercial trading operations	Commercial trading operations	Commercial trading operations	Commercial trading operations	Commercial trading operations
	The wholly-awned trading subsidiary, Your 8us Limited, people in Greater Manchester, until it ceased operations as								provided support services for at 31 March 2016. A summary						the provision of the trading		of accessible transport results is shown below:				for the	needs of
																				Year		Year
	Summary profit and loss Turnover			account																ended 31 March 2021f		ended 31 March 2020
	Cost of sales
	Administrative expenses
	Interest receivable and similar				income
	Profit/(loss] for the year
	The assets and liabilities	of		the	subsidiary		were:
																				31 March		31 March
																				2021f		2020f
	Fixed assets
	Current assets
	Creditors: amounts falhng		due		within	one	year
	Net assets
2	Charitable activities																			2021f		2020f
	Operational salaries and wages Social security costs Pension costs																		2,934,813 204,233 82,816		2,892,284 209,425 86,472
																			3,221,862		3,188,181
	Premises and other costs Vehicle operating costs Training and publicity																			493,098 626,846 9,294	544,233 1,031,572 6,631
																			1,129,238		1,582,436
	Depreciation of motor vehicles Loss on disposal of motor vehicles																			141,124 12,773		155,465 2,837
																			4,504 997		4I928,919
3	Governance costs																			2021f		2020
	Chanty administrative costs																			25,489		24,905
	t-'tr i&att!I:.:.fro cove etiect, Gr ar'r it tiirh.- tet		v	srd ep« ir it.			arc su,	!erraristnttt		fc!r thr-.	r	I;	rti rt si-i	nrs,	inrit'riing	chi'dieii,		nr		pari '

	Net incomino	resources	resources					Group Year ended	Year ended	Charity Year ended	Year ended
								31March	31 March	31March	31March
								2021	2020	2021	2020
								E		E	E
	Net Incoming resources		is stated after charging:
	Staff pension contributions Depreciation of tangible fixed assets Auditor's remuneration —Audit services Auditor's remuneration —Non-audit services Operating lease costs							83,383 176'390 7,220 980 233,958	87,037 193,873 6,925 960 134,280	83,383 176,390 71220 980 233,958	87,037 193,873 6,925 960 134,280
5	Staff costs									Year ended	Year ended
										31March	31 March
										2021	2020
										E	E
	Salaries and wages Social secunty costs Pension costs									2,946,144 205,554 83,383	2,903,577 210,759 87,037
										3!235~081	3~201 373
	The average monthly	number		of employees,	analysed	by function,	were:	Year	Year	Year	Year
								ended	ended	ended	ended
								31March	31 March	31 March	31 March
								2021	2021	2020	2020
								Full time	Part time	Full time	Part time
								number	number	number	number
	Administrative Operational							8 119	1 19	8 133	1 24
								127	20	141	25

	No es r'ri Uri. !In:rrrcr "; "tatenretli:. {crnlf Piar fhe iea! or dad 3!March 2t)2ri	rricrat{r
6	Tangible fixed assets - Group
		Motor	Computer	Premises	Total
		vehicles	Equipment	Improvement
	Cost		6	6
	At 1 April 2020 Additions Disposais	2,451,202 (814,268]	229,969	46,845 5,275	2,728,016 5,275 (814,268)
	At 31 March 2021	1,636,934	229,969	52r120	1r919023
	Depreciation
	At 1 April 2020 Charge for the year Disposals	1,428,878 141,124 (798,334)	169,716 32,284	44,614 2,982	1,643,208 176,390 (798,334)
	At 31 March 2021	771,668	202,000	47r596	1r021 264
	Net hook values
	At 31 March 2021	865,266	27,969	4i524	897r759
	At 31 March 2020	1,022,324	60,253	2,231	1,084,808
	Tangible fixed assets - Charity
		Motor	Computer	Premises	Total
		vehicles	Equipment	Improvement
	Cost
	At 1 April 2020 Additions Disposals	2,451,202 (814,268)	229,969	46,845 5,275	2,728,016 5,275 (814,268]
	At 31 March 2021	1i636934	229i969	52r120	1r919r023
	Depreciation
	At 1 April 2020 Charge for the year Disposals	1,428,878 141,124 (798,334)	169,716 32,284	44,614 2,982	1,643,208 176,390 (798,334)
	At 31 March 2021	771,668	202,000	47i596	1i021i264
	Net book va/ues
	At 31 March 2021	865,266	27,969	4 524	897 759
	At 31March 2020	1,022,324	60,253	2,231	1,084,808

	Cash and cash euuivalents	Cash and cash euuivalents	Cash and cash euuivalents		Group 31March	31 March	Charity 31March	31 March
					2021f	2020f	2021 E	2020 E
	Cash at bank and	In hand			1,934,514	1,399,289	1~934)513	1 399~288
9	Debtors				Group 31 March	31 March	Charity 31 March	31 March
					2021	2020 E	2021 f	2020 f
	Trade debtors Value add ed tax Other debtors Bus Service Operators Prepayments		Grant		11,432 30,419 70,560 65,000 152,048	11,614 17,746 22,780 64,500 113,132	11,432 30,419 70,560 65,000 152,048	11,614 17,746 22,780 64,500 113,132
					329,459	229,772	329,459	229,772
10	Creditors: Amounts		falling due within	one year	Group 31 March	31 March	Charity 31 March	31 March
					2021f	2020 E	2021 E	2020
	Trade creditors Other taxes and Other creditors	social	security		61,868 42,933 11,087	96,917 52,695 16,554	61,868 42,933 11,087	96,917 52,695 16,554
	Accruals				306I248	168,645	306,248	168,645
	Deferred income				130,010		1301010
					552,146	334,811	552,146	334,811

	GREATER MANCHESTER ACCESSIBLE TRANSPORT	GREATER MANCHESTER ACCESSIBLE TRANSPORT	GREATER MANCHESTER ACCESSIBLE TRANSPORT	GREATER MANCHESTER ACCESSIBLE TRANSPORT	GREATER MANCHESTER ACCESSIBLE TRANSPORT	GREATER MANCHESTER ACCESSIBLE TRANSPORT	GREATER MANCHESTER ACCESSIBLE TRANSPORT	LIMITED	LIMITED	LIMITED	LIMITED	LIMITED
	(LIMITED BYGUARANTEE)
	I'Iathas ?u th" Firi ii'i 'i=?i State ri"n 5 i Far tin., ye «eh?hied ';I I'4?hl r h 202 I,			cciiitiru ?ed)
11	Financial risk management objectives and				policies
	The Charity holds or Issues financial	instruments			in order		to	achieve			three		main objectives,				being:
	(a) to hnance its operations;
	(b) to manage its exposure to Interest		risks	ansing from			its	aperations				and	from its		sources		of		finance;		and
	(c) for trading purposes,
	In addition, the Charity has various		other	financial		assets		and		liabilities			such as		trade		debtors			and		trade	creditors			arising	directly			from		the
	Charity's operabons,
	Transactions in financial instruments		result	in the Charity			assuming				or	transferring			to another				party ane ar				more	of	the	financial		asks		described
	below.
	CreC?t nsk
	Investments of cash surpluses are made through				banks and			campanies				which must			fulfil	credit			rating cnterla				approved		by the Board.
	All customers who wish to trade on	credit terms			are	subject		to	credit verification					procedures.					Trade	debtors			are reviewed on a				regular			basis		and
	provision is made for doubtful debts	when necessary.
	Liquidity r/sk
	The Charity manages irs cash in order to			maximise		interest			income,			whilst ensuring				the		Charity		has		sufficient		liquid		resources			to	meet		the
	operating needs of the business.
12	Operatino lease commitments
	At 31 March 2021 commitments under		non-cancellable			operating				leases		were as follows;
																									Group and 31March			Charity 31			March
	Expiring:																									2021					2020I
	Vylthin one year Between one and five years																								242,858 515,110					233,958 564,392
	Greater than five years																													105,421