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← Calne Community Transport

2025-04-05-accounts

Docusign Envelope ID: BD76D5D3-1C12-4D99-99B6-951A9BD7D200

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 2025

Docusign Envelope ID: BD76D5D3-1C12-4D99-99B6-951A9BD7D200

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: BD76D5D3-1C12-4D99-99B6-951A9BD7D200

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: BD76D5D3-1C12-4D99-99B6-951A9BD7D200

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 2025.

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: BD76D5D3-1C12-4D99-99B6-951A9BD7D200

Calne Community Transport

Trustees' Report

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

Les Stiff Signed by: 16/12/2025 Trustee (YHCy Christina Barnfather 16/12/2025 Trustee [CluSOD4AA80EAF08487... i gnedtina by: Barnfatr Alison Owens Signed by: 18/12/2025 Trustee (= John Bennett Signed by: 19/12/2025 Trustee ps —— [pa

Page 3

Docusign Envelope ID: BD76D5D3-1C12-4D99-99B6-951A9BD7D200

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 2025 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: BD76D5D3-1C12-4D99-99B6-951A9BD7D200

Calne Community Transport

Statement of Financial Activities for the Year Ended 5 April 2025 (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		 Unrestricte
dfunds
£
2927
406,952
0
409,879
()
(303,288)
(303,288)
106,591
106,591
209,326
315,916
Unrestricted
funds
£
2120
309,211
347
311,678
()
(232,460)
(232,460)
(79,218)
(79,218)
130,112
209,330		 Total
2025
£
2927
406,952
0		 Total
2025
£
2927
406,952
0		 Total
2025
£
2927
406,952
0		 Total
2025
£
2927
406,952
0		 Total
2025
£
2927
406,952
0
409,879


()
(303,288)
(303,288)
106,591
106,591
209,326·
315,916



315,916
Total
2024
£
2120
309,211
347
311,678
()
(232,460)
(232,460)

()
(232,460)

(232,460)
(79,218)
(79,218)
130,112		 (79,218)
209,330

' All of the charity s activities derive from continuing operations during the above two periods. The funds breakdown for 2025 is shown in note 14.

Page 5

Docusign Envelope ID: BD76D5D3-1C12-4D99-99B6-951A9BD7D200

Calne Community Transport

(Registration number: 02625673) Balance Sheet as at 5 April 2025

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		 2025
£
271,158
17,085
26,948
44,033
(306)
45058
315916
315916
315916		 2024
£
179,212
7144
23,877
25,555
(260)
30,414
209,626
209,626

209,626

For the financial year ending 5 April 2025 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: BD76D5D3-1C12-4D99-99B6-951A9BD7D200

Calne Community Transport (Registration number: 02625673) Balance Sheet as at 5 April 2025

The financial statements on pages 5 to 13 were approved by the trustees, and authorised for issue on ………………….. and signed on their behalf by 16-Dec-2025 :

==> picture [210 x 210] intentionally omitted <==

----- Start of picture text -----
Les Stiff Signed by: 16/12/2025
Trustee (YHCy
Christina Barnfather 16/12/2025
Trustee
[CluSOD4AA80EAF08487... i gnedtina by: Barnfatr
Alison Owens Signed by: 18/12/2025
Trustee
(=
John Bennett
Signed by: 19/12/2025
Trustee
----- End of picture text -----

Page 7

Docusign Envelope ID: BD76D5D3-1C12-4D99-99B6-951A9BD7D200

Calne Community Transport

Notes to the Financial Statements for the Year Ended 5 April 2025

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 2025

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: BD76D5D3-1C12-4D99-99B6-951A9BD7D200

Calne Community Transport

Notes to the Financial Statements for the Year Ended 5 April 2025

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
£
195
2,744
2939		 Total
2025
£
195
2,744
2939		 Total
2024
£
2,120

2,120

Page 9

Docusign Envelope ID: BD76D5D3-1C12-4D99-99B6-951A9BD7D200

Calne Community Transport

Notes to the Financial Statements for the Year Ended 5 April 2025

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
£
406,940
Unrestricted
funds
General
£
0
Unrestricted
funds
General
£
54,721		 Total
Total
2025
£
406,940
2024
£
309,211
Total
Total
2025
£
2024
£
0
347
Total
Total
2025
£
2024
£
54,721
43,663

£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
£
54,721
54,721		 Total
2025
£
54,721
54,721		 Total
2024
£
43,663
43,663

Page 10

Docusign Envelope ID: BD76D5D3-1C12-4D99-99B6-951A9BD7D200

Calne Community Transport

Notes to the Financial Statements for the Year Ended 5 April 2025

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		 2025
£
54,721
2024
£
43,663
2025
£
2024
£
131,503
115,927

Page 11

Docusign Envelope ID: BD76D5D3-1C12-4D99-99B6-951A9BD7D200

Calne Community Transport

Notes to the Financial Statements for the Year Ended 5 April 2025

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		 2025
£
1331
2025
£
00
275
30
300
605		 2024
£
1331
2024
£
00
259
300
559

14 Funds

14 Funds
Unrestricted funds
General
Unrestricted funds
General		 Balance at 6
April 2024
£
(209,326)		 Incoming
resources
£

409,879
Incoming
resources
£
311,678		 Resources
expended
£
(303,289)

Resources
expended
£
(232,460)		 Balance at 5
April 2025
£
(315,916)
Balance at 6
April 2023
£
(130,108)		 Balance at 5
April 2023
£
(209,326)

15 Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
General
£
271,158
45,364
(606)
315,916		 Total funds
£
271,158
45,364
(606)
315,916		 Total funds
£
271,158
45,364
(606)
315,916
315,916

Page 12

Docusign Envelope ID: BD76D5D3-1C12-4D99-99B6-951A9BD7D200

Calne Community Transport

Notes to the Financial Statements for the Year Ended 5 April 2025

16 Analysis of net funds
At 6 April 2024
£
Cash at bank and in hand
23,878
Net debt
23,878		 Cash flow
At 5 April 2025
£
£
3,070
26,948
3,070
26,948		 Cash flow
At 5 April 2025
£
£
3,070
26,948
3,070
26,948
26,948

Page 13

Docusign Envelope ID: BD76D5D3-1C12-4D99-99B6-951A9BD7D200

Calne Community Transport

Detailed Statement of Financial Activities for the Year Ended 5 April 2025

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		 2025
Unrestricted
funds
General
£
2927
406,940
0

409867
(0)
(188,797)
(188,797)
106,590
106,590
209,326
315,916		 2025
Unrestricted
funds
General
£
2927
406,940
0

409867
(0)
(188,797)
(188,797)
106,590
106,590
209,326
315,916		 2025
Total
£
2927
406,940
0
409867
(0
(188,797)
(188,797)
106,590
106,590
209,326
315,916		 Total
2024
£
2120
309,211
347
311,678
(0)
(188,797)
(188,797)
122,881
(122,881)
130,108
209,326

Page 14

Docusign Envelope ID: BD76D5D3-1C12-4D99-99B6-951A9BD7D200

Calne Community Transport

Detailed Statement of Financial Activities for the Year Ended 5 April 2025

Unrestricted
funds
2025
General
£
Donations and legacies
Appeals and donations
0
UK Government grants
2744
2744
2025
Unrestricted
funds
General
£
Charitable activities
Primary purpose trading
406,952
406,952
2025
Unrestricted
funds
General
£
Investment income
Interest on cash deposits
0
0		 Unrestricted
funds
2025
General
£
Donations and legacies
Appeals and donations
0
UK Government grants
2744
2744
2025
Unrestricted
funds
General
£
Charitable activities
Primary purpose trading
406,952
406,952
2025
Unrestricted
funds
General
£
Investment income
Interest on cash deposits
0
0		 2025
Total
£
0
2744
2744
2025
Total
£
406,952
406,952
2025
Total
£
0
0		 Total
2024
£
0
2120
2120
Total
2024
£
309,211
309,211
Total
2024
£
347
347
2025
Unrestricted
funds
General
£
0
0

Page 15

Docusign Envelope ID: BD76D5D3-1C12-4D99-99B6-951A9BD7D200

Calne Community Transport

Detailed Statement of Financial Activities for the Year Ended 5 April 2025

Raising funds
Wages and salaries
Rent
Insurance
Telephone and fax
Printing,postage and stationery
Professional Fees
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
£
(131,502)
(8143)
(17,122)
(124)
(3346)
(5899)
(0)
(48,926)
(865)
(129)
32510		 Total
£
(131,502)
(8143)
(17,122)
(124)
(3346)
(5899)
(0)
(48,926)
(865)
(129)
32510		 Total
2024
£
(116,214)
0
(15,698)
(124)
(8747)
(0)
(149)
(53,196)
(702)
(169)
6,202
(248,566)
2025
Unrestricted
funds
General
£
(54,721)
(54,721)		 (248,566)
2025
Total
£

(54,721)
(54,721)		 (188,797)
Total
2024
£
0)
(43,663)
(43,663)

Page 16