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2025-03-31-accounts

Community Transport Trustee Report 2025

I can’t really believe that another year has come and gone so fast. This has been another busy year, and I would like to thank Paula, Gemma, Mark and Sarah for all they have done this last year, in seamlessly keeping our very important services running.

As I have said so many times before, nothing would be possible if it were not for all the volunteers, past and present, who are the unsung heroes and heroines of our communities, so I would like to thank them too. Like most other charities, it is becoming more difficult finding more volunteers, and without them, we are finding that we are having to let several of our clients down. This is particularly concerning, as a lot of people rely on us taking them to medical appointments.

Funding continues to be a constant problem. Paula weekly applies for grants from the numerous organisations that have funding, but we often don’t get a response at all, but when we are successful, we are always very grateful. Looking to the future, we are concerned about when the Local Authorities finally change to Unitary. Who will be responsible for the grants that we receive now. Devon County Council (DCC) presently funds our contract with them for school transport, which also pays for our full-time driver. West Devon Borough Council (WD) provides a grant each year for our services to the community, and without these funds, we would find it difficult to survive. It could be that any new Unitary Councils would just continue as we are, but this will very much depend on what funding they have available after the cost of creating these new councils. We do however also look to raise funding from other initiatives.

We are trying our best to keep the costs down for our passengers, but with all the increases in costs, it will be difficult to do so for much longer, but we do know that the cost-of-living crisis for many of our residents is still with us.

Over the last year we have been trying to work with DCC and WD on the proposed Okehampton Transport Hub project, but it is proving difficult. Community Transport should and must be fully integrated into any Transport Hub and not just concentrate of carbon saving travel initiatives and the railway. Hopefully this time next year will see something more productive come our way.

Lastly, I would like to thank all my fellow Trustees for all their positive input this year. We must not forget that our Trustees are also volunteers, most of which also volunteer elsewhere, and it is very time consuming.

Tony Leech

Chairman of the Okehampton and District Community Transport Group.

Profit and Loss

Okehampton District Community Transport Group For the year ended 31 March 2026

For the year ended 31 March 2026
2026 2025
Turnover
BSOG Citroen 250.00 650.00
BSOG Ford 250.00 650.00
BSOG Mercedes 250.00 650.00
BSOG Ring & Ride 1,168.16 3,316.78
Citroen Income 1,065.95 1,412.00
DCC Grants 14,274.36 19,148.00
DCC School Contract 21,941.62 23,977.04
Fares for Community Cars 3,524.65 4,616.07
Ford Income 2,302.25 5,358.95
Mercedes Income 5,758.55 10,787.20
Oke TC and PC Grants 1,750.00 3,470.00
Ring & Ride Income 5,200.00 7,638.50
Trusts and Foundations Grants 6,000.00 21,400.00
WDBC Grants 6,533.00 6,533.00
Total Turnover 70,268.54 109,607.54
Cost of Sales
Drivers Community Cars 1,173.65 1,749.21
Drivers Ford (62.47) -
Drivers Mercedes 77.16 5,053.96
Drivers Ring & Ride - 26,949.27
Fuel Costs Citroen 289.41 394.87
Fuel Costs Ford 720.06 1,505.47
Fuel Costs Mercedes 1,277.78 2,707.78
Fuel Costs Ring & Ride 3,676.48 6,298.70
Service & Repairs Citroen 195.91 480.32
Service & Repairs Ford 1,204.41 1,979.14
Service & Repairs Mercedes 1,972.83 2,372.67
Service & Repairs Ring & Ride 1,389.10 2,567.85
Tax & Insurance Citroen 900.00 900.00
Tax & Insurance Ford 1,100.00 1,100.00
Tax & Insurance Mercedes 1,996.00 1,815.00
Tax & Insurance Ring & Ride 1,871.09 1,889.76
Total Cost of Sales 17,781.41 57,764.00
Gross Profit 52,487.13 51,843.54
Administrative Costs
100 Club Prizes 140.00 650.00
Bank Charges 275.12 296.72
Employer Pensions 1,838.20 256.34
Fund-raising costs 39.74 -

Profit and Loss Okehampton District Community Transport Group

11 Dec 2025 Page 1 of 2

Profit and Loss

2026 2025
General office expenses 113.80 -
Insurance 881.43 1,140.70
Mercedes Driver salaries 2,211.45 -
Professional Fees & Subscriptions 1,321.50 134.96
Rent & Rates 4,921.75 7,073.76
Ring & Ride Salaries 15,149.36 -
Salaries & Wages Administration 25,919.28 48,161.54
Stationery, Postage and Computing 1,097.18 3,801.12
Telephone 2,409.58 3,378.88
Utilities 346.96 -
Total Administrative Costs 56,665.35 64,894.02
Operating Profit (4,178.22) (13,050.48)
Other Income
100 Club Income 520.20 790.00
Bank Interest - 1,131.41
Donations 4,231.28 4,953.16
Equipment use donations 60.00 -
Fund-raising 1,950.56 -
Gift Aid 67.46 3,462.90
Legacy donations 10,095.00 -
Seamoor Lottery 110.00 -
Total Other Income 17,034.50 10,337.47
Profit on Ordinary Activities Before Taxation 12,856.28 (2,713.01)
Profit after Taxation 12,856.28 (2,713.01)

Profit and Loss Okehampton District Community Transport Group

11 Dec 2025 Page 2 of 2

Charity registration number: 1024617

Okehampton District Community Transport Group

Annual Report and Financial Statements for the Year Ended 31 March 2025

Okehampton District Community Transport Group

Contents (continued)

Reference and Administrative Details 1
Trustees' Report 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 12

Okehampton District Community Transport Group Reference and Administrative Details

Chairman Anthony Frank Leech Trustees Mr Anthony Robinson Mr Graham Harding Anthony Frank Leech Mrs Janet Goffey Andrew James Clements Mr Lyn Evans Mr George Herbert Dexter Charity Registration Number 1024617 Principal Office Unit 3 Business Centre Higher Stockley Mead Okehampton Devon EX20 1FJ Independent Examiner Westcotts (SW) LLP Independent Examiners 7C Cranmere Road Okehampton Devon EX20 1UE

Page 1

Okehampton District Community Transport Group

Trustees' Report

The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2025.

Objectives and activities

Objects and aims

Provide transport facilities for persons who are elderly or disabled, poor, mothers with young children or people living in isolated areas where there are no adequate public transport facilities.

Public benefit

All of the activities help to improve the lives of those in our communities, by providing access to affordable transport services, allowing users to remain independent.

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.

Achievements and performance

A regular weekday bus service from different villages into Okehampton for shopping and social contact.

We fulfil a County Council School Contract providing transport to young people in our rural community.

We provide a voluntary door to door car service for transport to hospitals, medical centres and for shopping.

We organise bus trips to local towns and other places of interest

Our shopping days, lifestyle trips and community cars provide a great service and our transport for medical and hospital appointments are a vital part of community welfare.

Our services are widely appreciated by both our clients and the care community.

Financial review

During the year the charity received income of £119,155 (2024: £102,430) and incurred expenditure of £121,852 (2024: £107,224) resulting in a deficit for the year of £2,697 (2024: £4,795).

Reserves carried forward for the year end totalled £42,629 (2024:£45,326).

Policy on reserves

The Group seeks to hold sufficient unrestricted reserves to cover gaps in funding or cash flow, and to ensure that all outstanding obligations can be met if it was decided to cease operations.

Structure, governance and management

Nature of governing document

Constitution dated 25th July 2001.

Page 2

Okehampton District Community Transport Group

Trustees' Report (continued)

Recruitment and appointment of trustees

Proposed and voted onto the Management Committee during Committee meetings.

Page 3

Okehampton District Community Transport Group

Trustees' Report (continued)

Statement of Trustees' Responsibilities

The trustees 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.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The annual report was approved by the trustees of the charity on 24 July 2025 and signed on its behalf by:

......................................... Anthony Frank Leech Chairman and trustee

......................................... Andrew James Clements Trustee

Page 4

Okehampton District Community Transport Group

Independent Examiner's Report to the trustees of Okehampton District Community Transport Group

I report to the trustees on my examination of the accounts of Okehampton District Community Transport Group for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity trustees of Okehampton District Community Transport Group you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Okehampton District Community Transport Group 's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

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

  1. accounting records were not kept in respect of Okehampton District Community Transport Group as required by section 130 of the Act; or

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

  3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

...................................... Mrs S L Watts FCCA DChA Westcotts (SW) LLP Independent Examiners 7C Cranmere Road Okehampton Devon EX20 1UE

31 July 2025

Page 5

Okehampton District Community Transport Group

Statement of Financial Activities for the Year Ended 31 March 2025

Note
Income and Endowments from:
Grants and donations
Charitable activities
Investment income
2
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds
£
58,967
59,057
1,131
119,155
140
(122,248)
(122,108)
(2,953)
(2,953)
45,326
42,373
Total
2025
£
58,967
59,057
1,131
119,155
140
(122,248)
(122,108)
(2,953)
(2,953)
45,326
42,373
Total
2024
£
48,646
53,255
528
102,429
1,076
(108,300)
(107,224)
(4,795)
(4,795)
50,121
45,326

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

The notes on pages 8 to 12 form an integral part of these financial statements. Page 6

Okehampton District Community Transport Group

(Registration number: 1024617) Balance Sheet as at 31 March 2025

Note
Current assets
Debtors
6
Cash at bank and in hand
7
Creditors: Amounts falling due within one year
8
Net assets
Funds of the charity:
Unrestricted income funds
Unrestricted funds
Total funds
2025
£
1,182
45,094
46,276
(3,903)
42,373
42,373
42,373
2024
£
-
45,326
45,326
-
45,326
45,326
45,326

The financial statements on pages 6 to 12 were approved by the trustees, and authorised for issue on 24 July 2025 and signed on their behalf by:

......................................... Anthony Frank Leech Chairman and trustee

......................................... Andrew James Clements Trustee

The notes on pages 8 to 12 form an integral part of these financial statements. Page 7

Okehampton District Community Transport Group

Notes to the Financial Statements for the Year Ended 31 March 2025

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Okehampton District Community Transport Group meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

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.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Page 8

Okehampton District Community Transport Group

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

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:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Fund structure

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

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Page 9

Okehampton District Community Transport Group

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

Financial instruments

Recognition and measurement

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

2 Investment income

Other investment income
Other investment income
Unrestricted
funds
General
£
1,131
1,131
Unrestricted
funds
General
£
528
528
Total
2025
£
1,131
1,131
Total
2024
£
528
528

3 Staff costs

The aggregate payroll costs were as follows:

Page 10

Okehampton District Community Transport Group

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

2025
£
Staff costs during the year were:
Wages and salaries
48,162
Pension costs
256
48,418
No employee received emoluments of more than £60,000 during the year
4
Independent examiner's remuneration
Examination of the financial statements
5
Taxation
The charity is a registered charity and is therefore exempt from taxation.
2024
£
38,908
-
38,908
2025
£
240

6 Debtors

6
Debtors
Other debtors
7
Cash and cash equivalents
Cash at bank
2025
£
45,094
2025
£
1,182
2024
£
45,326

8 Creditors: amounts falling due within one year

2025
£
Accruals 3,903

9 Pension and other schemes

Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £256 (2024 - £Nil).

Page 11

Okehampton District Community Transport Group

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

10 Analysis of net assets between funds

10 Analysis of net assets between funds
Current assets
Current liabilities
Total net assets
Current assets
Unrestricted
funds
General
£
46,276
(3,903)
42,373
Unrestricted
funds
General
£
45,326
Total funds
at 31 March
2025
£
46,276
(3,903)
42,373
Total funds
at 31 March
2024
£
45,326

Page 12

Okehampton District Community Transport Group

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

Grants and donations
Gift Aid income
DCC Grants
WDBC Grants
Oke TC and Parish Councils
Trusts and foundations grants
Donations
Charitable activities
BSOG
DCC school contract
Fares
Investment income
Bank interest receivable
Raising funds
100 Club prizes
100 Club fundraising
Charitable activities
Wages and salaries
Staff pensions
Rent and rates
Insurance
Telephone and fax
Printing, postage and stationery
Independent examiner's fee
Professional fees and subscriptions
Bank charges
Drivers
Vehicle fuel costs
Vehicle taxes and insurance
Vehicle service and repair costs
Total
2025
£
3,463
19,148
6,533
3,470
21,400
4,953
58,967
5,267
23,977
29,813
59,057
1,131
1,131
(650)
790
140
(48,162)
(256)
(7,074)
(1,140)
(3,379)
(3,801)
(240)
(135)
(297)
(33,753)
(10,906)
(5,705)
(7,400)
(122,248)
Total
2024
£
-
19,637
6,533
3,830
8,500
10,146
48,646
811
23,400
29,044
53,255
528
528
(740)
1,816
1,076
(38,908)
-
(6,813)
(1,098)
(2,839)
(3,637)
-
-
-
(31,941)
(11,443)
(6,475)
(5,146)
(108,300)

This page does not form part of the statutory financial statements. Page 13