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2024-04-05-accounts

Docusign Envelope ID: 30649607-C4AD-4063-B308-06FA785F4EB0

Company registration number: 02625673 Charity registration number: 1010088

Calne Community Transport

(A company limited by guarantee) Annual Report and Financial Statements

for the Year Ended 5 April 2024

Docusign Envelope ID: 30649607-C4AD-4063-B308-06FA785F4EB0

Calne Community Transport

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6 to 7
Notes to the Financial Statements 8 to 13

Docusign Envelope ID: 30649607-C4AD-4063-B308-06FA785F4EB0

Calne Community Transport

Reference and Administrative Details Trustees Les Stiff Christina Barnfather Alison Owens John Bennett Principal Office 140b Oxford Road Calne Wiltshire England SN11 8AH Company Registration Number 02625673 Charity Registration Number 1010088 Independent Examiner Clarity Bookkeeping & Accounts Ltd 5 Amberley Close Calne SN11 9UP

Page 1

Docusign Envelope ID: 30649607-C4AD-4063-B308-06FA785F4EB0

Calne Community Transport

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 5 April 2024.

Objectives and activities

Public benefit

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

The trustees (who are also the directors of Calne Community Transport for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

Page 2

Docusign Envelope ID: 30649607-C4AD-4063-B308-06FA785F4EB0

Calne Community Transport

Trustees' Report

The annual report was approved by the trustees of the charity and signed on its behalf by:

Les Stiff Trustee Christina Barnfather Trustee Alison Owens Trustee John Bennett Trustee

Page 3

Docusign Envelope ID: 30649607-C4AD-4063-B308-06FA785F4EB0

Calne Community Transport

Independent Examiner's Report to the trustees of Calne Community Transport

I report to the charity trustees on my examination of the accounts of the charity for the year ended 5 April 2024 which are set out on pages 5 to 13.

Respective responsibilities of trustees and examiner

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

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

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of Calne Community Transport as required by section 386 of the 2006 Act; or

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

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

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

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

Clarity Bookkeeping & Accounts Ltd 5 Amberley Close Calne Wiltshire SN11 9UP

Page 4

Docusign Envelope ID: 30649607-C4AD-4063-B308-06FA785F4EB0

Calne Community Transport

Statement of Financial Activities for the Year Ended 5 April 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
3
Charitable activities
4
Investment income
5
Total income
Expenditure on:
Raising funds
Charitable activities
6
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
14
Note
Income and Endowments from:
Donations and legacies
3
Charitable activities
4
Investment income
5
Total income
Expenditure on:
Raising funds
Charitable activities
6
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
14

' All of the charity s activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 14.

Page 5

Docusign Envelope ID: 30649607-C4AD-4063-B308-06FA785F4EB0

Calne Community Transport

(Registration number: 02625673) Balance Sheet as at 5 April 2024

Note
Fixed assets
Tangible assets
Current assets
Debtors
12
Cash at bank and in hand
Creditors: Amounts falling due within one year
13
Net current assets
Net assets
Funds of the charity:
Unrestricted income funds
Unrestricted funds
Total funds
14		 2024
£
179,212
7144
23,877
25,555
(260
30414
209,626
209,626
209,626		 2024
£
179,212
7144
23,877
25,555
(260
30414
209,626
209,626
209,626		 2023
£
87,808
655
46,059
46,714
(4,111)
42,603
130,111
130,111
130,111

For the financial year ending 5 April 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

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

Page 6

Docusign Envelope ID: 30649607-C4AD-4063-B308-06FA785F4EB0

Calne Community Transport

(Registration number: 02625673) Balance Sheet as at 5 April 2024

The financial statements on pages 5 to 13 were approved by the trustees, and authorised for issue on 18/11/2024 and signed on their behalf by:

Les Stiff Trustee Christina Barnfather Trustee Alison Owens Trustee John Bennett Trustee

Page 7

Docusign Envelope ID: 30649607-C4AD-4063-B308-06FA785F4EB0

Calne Community Transport

Notes to the Financial Statements for the Year Ended 5 April 2024

1 Charity status

The charity is limited by guarantee, incorporated in , and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets of the charity in the event of liquidation.

The address of its registered office is: 140b Oxford Road Calne Wiltshire England SN11 8AH

These financial statements were authorised for issue by the trustees on 18 November 2024.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

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 Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

Calne Community Transport meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Income and endowments

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

Page 8

Docusign Envelope ID: 30649607-C4AD-4063-B308-06FA785F4EB0

Calne Community Transport

Notes to the Financial Statements for the Year Ended 5 April 2024

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure , it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.

3 Income from donations and legacies

Donations and legacies;
Donations from individuals
Grants,including capital grants;
Government grants
Unrestricted
funds
General
£
2,120
2,120
2,120		 Total
2024
£
2,120
0
2,120		 Total
2023
£
857
857

Page 9

Docusign Envelope ID: 30649607-C4AD-4063-B308-06FA785F4EB0

Calne Community Transport

Notes to the Financial Statements for the Year Ended 5 April 2024

4 Income from charitable activities

5Investment income
Interest receivable and similar income;
Interest receivable on bank deposits
6 Expenditure on charitable activities
Note
Governance costs
7		 Unrestricted
funds
General
£
309,211
Unrestricted
funds
General
£
347
Unrestricted
funds
General
£
43,663		 Total
Total
2024
£
309,211
2023
£
208,299
Total
Total
2024
£
2023
£
347
21
Total
Total
2024
£
2023
£
43,663
25,694

£Nil (2024 - £Nil) of the above expenditure was attributable to unrestricted funds and £Nil (2024 - £Nil) to restricted funds.

7 Analysis of governance and support costs

Governance costs

Depreciation, amortisation and other similar costs
Other governance costs		 Unrestricted
funds
General
£
43,663
43,663		 Total
2024
£
43,663
43,663		 Total
2023
£
25,694
25,694

Page 10

Docusign Envelope ID: 30649607-C4AD-4063-B308-06FA785F4EB0

Calne Community Transport

Notes to the Financial Statements for the Year Ended 5 April 2024

8 Net incoming/outgoing resources
Net incoming resources for the year include:
Depreciation of fixed assets
9 Trustees remuneration and expenses
10 Staff costs
The aggregate payroll costs were as follows:
Staff costs during the year were:
Wages and salaries

Page 11

Docusign Envelope ID: 30649607-C4AD-4063-B308-06FA785F4EB0

Calne Community Transport

Notes to the Financial Statements for the Year Ended 5 April 2024

11 Taxation

The charity is a registered charity and is therefore exempt from taxation.

12 Debtors

12 Debtors
Prepayments
13 Creditors: amounts falling due within one year
Trade creditors
Other taxation and social security
Other creditors
Accruals		 2024
£
1331
2024
£
00
259
300
359		 2023
£
654
2023
£
00
282
300
582

14 Funds

14 Funds
Unrestricted funds
General
Unrestricted funds
General		 Balance at 6
April 2023
£
(130,108)		 Incoming
resources
£

311,678
Incoming
resources
£
(77,093)		 Resources
expended
£
232,460

Resources
expended
£
56,748		 Balance at 5
April 2024
£
(209,326)
Balance at 6
April 2022
£
(60,564)		 Balance at 5
April 2023
£
(130,108)

15 Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
General
Total funds
£
£
179,212
179,212
30,674
30674
(560)
(560)
209,326
209,326		 Unrestricted
funds
General
Total funds
£
£
179,212
179,212
30,674
30674
(560)
(560)
209,326
209,326
209,326

Page 12

Docusign Envelope ID: 30649607-C4AD-4063-B308-06FA785F4EB0

Calne Community Transport

Notes to the Financial Statements for the Year Ended 5 April 2024

16 Analysis of net funds

16 Analysis of net funds
At 6 April 2023
£
Cash at bank and in hand
45,498
Net debt
45,498		 Cash flow
At 5 April 2024
£
£
(21,620)
23,878
(21,620)
23,878
23,878

Page 13

Docusign Envelope ID: 30649607-C4AD-4063-B308-06FA785F4EB0

Calne Community Transport

Detailed Statement of Financial Activities for the Year Ended 5 April 2024

Income and Endowments from:
Donations and legacies (analysed below)
Charitable activities (analysed below)
Investment income (analysed below)
Total income
Expenditure on:
Raising funds (analysed below)
Charitable activities (analysed below)
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 2024
Unrestricted
funds
General
£
2120
309,211
347

311,678
(0)
(188,797)
(188,797)
122,881
122,881)
130,108
209,326		 2024
Total
£
2120
309,211
347
311,678
(0
(188,797)
(188,797)
122881
122,881)
130,108
209,326		 Total
2023
£
857
208.299
21
209,178
(0)
(160,151)
(160,151)
49,027
(49027)
80,850
130,108

Page 14

Docusign Envelope ID: 30649607-C4AD-4063-B308-06FA785F4EB0

Calne Community Transport

Detailed Statement of Financial Activities for the Year Ended 5 April 2024

Unrestricted
funds
2024
General
£
Donations and legacies
Appeals and donations
0
UK Government grants
2120
858
2024
Unrestricted
funds
General
£
Charitable activities
Primary purpose trading
309,211

309,211
2024
Unrestricted
funds
General
£
Investment income
Interest on cash deposits
347
347		 Unrestricted
funds
2024
General
£
Donations and legacies
Appeals and donations
0
UK Government grants
2120
858
2024
Unrestricted
funds
General
£
Charitable activities
Primary purpose trading
309,211

309,211
2024
Unrestricted
funds
General
£
Investment income
Interest on cash deposits
347
347		 2024
Total
£
0
2120
858
2024
Total
£
309,211
309,211
2024
Total
£
347		 Total
2023
£
0
858
5,812
Total
2023
£
208,299
208,299
Total
2023
£
21
21
2024
Unrestricted
funds
General
£
347
347
347

Page 15

Docusign Envelope ID: 30649607-C4AD-4063-B308-06FA785F4EB0

Calne Community Transport

Detailed Statement of Financial Activities for the Year Ended 5 April 2024

Raising funds
Wages and salaries
Insurance
Telephone and fax
Printing,postage and stationery
Trade subscriptions
Hire of plant and machinery (Operating leases)
Motor expenses
Accountancy fees
Bank Charges
(Profit)/loss on sale of tangible fixed assets held for
charity's own use
Charitable activities
Customer entertaining (disallowable for tax)
Depreciation of fixtures and fittings
Depreciation of motor vehicles		 Unrestricted
funds
General
Total
Total
2023
£
£
£
(116214)
(116214)
(82,415)
(15698)
(15698)
(12,003)
(124)
(124)
(124)
(8747)
(8747)
(1382)
(0)
(0)
(0)
(149) (149)
(149)
(53196)
(53196)
(36084)
(702)
(702)
(1004)
(169)
(169)
(173)
6202
6202
 Unrestricted
funds
General
Total
Total
2023
£
£
£
(116214)
(116214)
(82,415)
(15698)
(15698)
(12,003)
(124)
(124)
(124)
(8747)
(8747)
(1382)
(0)
(0)
(0)
(149) (149)
(149)
(53196)
(53196)
(36084)
(702)
(702)
(1004)
(169)
(169)
(173)
6202
6202
 Unrestricted
funds
General
Total
Total
2023
£
£
£
(116214)
(116214)
(82,415)
(15698)
(15698)
(12,003)
(124)
(124)
(124)
(8747)
(8747)
(1382)
(0)
(0)
(0)
(149) (149)
(149)
(53196)
(53196)
(36084)
(702)
(702)
(1004)
(169)
(169)
(173)
6202
6202
(188797)
2024
Unrestricted
funds
General
£
(43,663)
(43,663)		 (188797)
2024
Total
£

(43,663)
(43,663)		 (133,334)
Total
2023
£
0)
(25,694)
(25,694)

Page 16