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:
- select suitable accounting policies and apply them consistently;
- observe the methods and principles in the Charities SORP;
- 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 presume that the charitable company will continue in business.
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:
- The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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