## **REPORT OF THE TRUSTEES AND**
**FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **FOR**
**COMMUNITY TRANSPORT SOUTH WILTSHIRE**
## **COMMUNITY TRANSPORT SOUTH WILTSHIRE**
## **CONTENTS OF THE FINANCIAL STATEMENTS**
**For the year ended 31 March 2025**
||**Page**|
|---|---|
|**Charity Information**|**1**|
|**Report of the Chair of the Board of Trustees**|**2**|
|**Report of the Trustees**|**4**|
|**Report of the Independent Examiner**|**8**|
|**Statement of Financial Activities**|**9**|
|**Balance Sheet**|**10**|
|**Statement of Cash Flow**|**11**|
|**Notes to the Financial Statements**|**12**|
## **COMMUNITY TRANSPORT SOUTH WILTSHIRE**
## **CHARITY INFORMATION**
## **For the year ended 31 March 2025**
|**BOARD OF TRUSTEES:**|Mrs E A Piner|- Chair|
|---|---|---|
||Mr H Piner||
||Mr C White|- Honorary Treasurer|
||Mr S Reeves||
||Mr M Beale||
|**SENIOR MANAGEMENT:**|Mr G Audin|- Business Manager|
|**CHARITY OFFICE:**|c/o Wiltshire Council|Environmental Services|
||Stephenson Road||
||Salisbury||
||SP2 7NP||
|**CHARITY NUMBER:**|1056226||
|**INDEPENDENT EXAMINER**|Fawcetts LLP||
||Chartered Accountants||
||and Statutory Auditors||
||Windover House||
||St Ann Street||
||Salisbury||
||SP1 2DR||
|**BANKERS:**|Lloyds Bank plc||
||38 Blue Boar Row||
||Salisbury||
||SP1 1DB||
1
## **COMMUNITY TRANSPORT SOUTH WILTSHIRE**
## **REPORT OF THE CHAIR OF THE BOARD OF TRUSTEES**
## **for the year ended 31 March 2025**
## **Introduction**
This year has been a proactive year taking on two new projects and seeking funding for a replacement bus which will mean all our vehicles are fully accessible. We have aimed to raise our profile to recruit more volunteers through attending a number of community events, creating advertising and posters and bunting to create a colourful promotional stall. Our staff volunteers and trustees have been keen to man the stall throughout the day. We are now able to claim gift aid on membership and donations which brought in over £2000 this year.
## **Staff**
There has been no change in the office staff working together to give our passengers an excellent service. The number of bus drivers remains static as do the number of volunteers. I am aware that it is the staff drivers and volunteers being the biggest assets at the sharp end dealing with the public. Without their efficiency, good will and empathy with the public, the charity would have difficulty in achieving its aims and my thanks go to them all.
## **The Office**
The systems have continued to operate well enabling an efficient service to be provided.
## **Minibus Services**
We have increased our minibus services to include residents of Laverstock and Nunton. We have replaced the engines of the two oldest of low floor buses to extend their life. This has resulted with them being off the road during the installation and afterwards due to settling in problems. This has made it very difficult to keep all services going. The Ford minibus runs well but is not wheelchair accessible, so we intend to look at replacing it.
## **The Community Car Service**
The car service continues to be popular carrying over 8,500 passengers. This is due to time our volunteers give to the service and the extra time our office staffs go to serve our clientele. We do have more volunteer drivers to cover the service but due to the amount of time each volunteer can give, does not always mean we are easily able to support more people, so we continue to seek new volunteers.
## **The Amesbury Hoppa Service**
This service had run successfully over the year although we have had bus maintenance issues keeping some off the road for some time. Friends of Amesbury Hoppa set up and run by the people of Amesbury raised over £2,000 during the year by running events in Amesbury which has helped the costs of running the Hoppa. We thank them for this effort.
Continued on page 3
2
## **COMMUNITY TRANSPORT SOUTH WILTSHIRE**
## **REPORT OF THE CHAIR OF THE BOARD OF TRUSTEES**
## **for the year ended 31 March 2025**
Continued from page 2
## **Board of Trustees**
It is the role of the trustees to support the people at the sharp end and steer the organisation in a successful and financially prudent way, continually overseeing the organisation in collaboration with the Business Manager and staff.
The trustees have taken a proactive role in the development of the new system to increase the efficiency and harmony of the office.
We are extremely grateful for the financial support we have received from our funders who have continued to fund us. Wiltshire Council for the continual funding of concessionary fares at 2019 level, a school contract and the government for their funding initiatives, Amesbury Town Council and Salisbury City Council.
On behalf of the trustees, I need again to thank all those whose efforts make this charity operate for the benefit of our community on a daily basis, thank you, and finally to thank my fellow trustees for their continued support in overseeing the organisation.
Elizabeth Piner Chair of the Board of Trustees
Date: 16 January 2026
3
## **COMMUNITY TRANSPORT SOUTH WILTSHIRE**
## **REPORT OF THE TRUSTEES**
## **for the year ended 31 March 2025**
The trustees present their report with the financial statements of the charity for the year ended 31st March 2025.
## **TRUSTEES**
Trustees are elected at the AGM or co-opted by the Board during the year to meet at least six times per year. The trustees during the year under review were:
Mrs Elizabeth Piner - Chair Mr Steven Reeves - Vice Chair Mr Howard Piner - Minutes Mr Christopher White - Honorary Treasurer Mr Martyn Beale - Trustee
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Constitution and policies:**
The charity is governed by its Constitution document adopted on 23rd May 1996 and as amended on 13th February 2007 and in August 2016. The trustees determine the general policy of the charity. The day-to-day management of the charity is delegated to the Business Manager and paid office staff.
The trustees have given due regard to the Charity Commission’s guidance on reporting public benefit when planning the charity’s activities, in accordance with sections G2 and G3 of the Charity Commission’s General Guidance on Public Benefit (January 2008).
New trustees are recruited and appointed by the existing trustees as and when vacancies arise. No outside party can appoint trustees.
## **Risk Management**
The Board of Trustees has conducted its own review of the major risks to which the charity is exposed, and systems and policy have been ongoing to mitigate these risks. Currently, external risks to funding are currently considerable as local government reduce their grants. Our aim is to seek funding from diverse streams, paying due regard to our expenditure, to increase our take up of services to as near full capacity as possible to increase our income. Internal risks are minimized by the implementation of procedures for authorisation of all transactions, and the procedures are reviewed periodically to ensure they still meet the needs of the charity.
Continued on page 5
4
## **COMMUNITY TRANSPORT SOUTH WILTSHIRE**
## **REPORT OF THE TRUSTEES**
## **for the year ended 31 March 2025**
Continued from page 4
## **OBJECTIVES AND ACTIVITIES**
The objectives of the charity continue to be that of providing community transport for the inhabitants of South Wiltshire in the interests of social welfare, for the purpose of improving the conditions of life for the said inhabitants by reducing loneliness and isolation, particularly the elderly, and those in need by reason of a disability or social isolation.
The paragraphs below set out our activities, achievements, and performance during the year, which are directly related to the objects and purposes for which the charity exists. The charity achieves its objects and purposes through a series of projects and services to deliver community transport for the inhabitants of South Wiltshire. The benefits of this support are fully compliant with Principles 1a and 1b of the Charity Commission Principles on Public Benefit.
All our services, the Shopper Service, Community Car Service, Amesbury Hoppa Service and Wiltshire Council school contract to Broad Chalk School have run continually throughout the year. The demand for all our services has increased this year. We are grateful to Wiltshire Council for their continued support with a general grant. Amesbury Town Council continues to support the Hoppa service with a grant of £5,000 per annum, and the Community Car Service has been supported with grants from Salisbury City Council and the Wiltshire Link Scheme and Wiltshire Community Foundation ‘Older Peoples’ grant.
The Board of Trustees continue to focus on maintaining financial sustainability with prudent management of costs and by seeking funding from all possible sources.
Wiltshire Council’s Concessionary Fare Scheme has continued on all our bus services. Fuel Duty rebate from the Department for Transport (BSOG) has also been received. These grants are key in helping to maintain operating costs and future survival of the services.
## **OPERATIONS**
**Community Car Scheme:** Due to the diligence of our staff and volunteers the service has run well throughout the year with numbers still increasing, to 8,587, with an increase in volunteers to match usage.
**Community bus operations** and **the Amesbury Hoppa service:** The take up on these services has increased over the year with 8,451 passengers on the shopper routes and 30,948 on the Hoppa. Over the year the services have still been affected by bus breakdowns and erratic service from our maintenance garage, but new engines have been fitted to our two older buses to prolong their lifespan. **The Broad Chalk school contract** has worked well throughout the year maintaining good working relations with the school and Wiltshire Council. Without the efforts of our bus manager supported by our business manager the services would not run as smoothly as they do.
Continued on page 6
5
## **COMMUNITY TRANSPORT SOUTH WILTSHIRE**
## **REPORT OF THE TRUSTEES**
## **for the year ended 31 March 2025**
Continued from page 5
## **FINANCIAL REVIEW 2024/25**
The Charity’s staff and the Board of Trustees, acting as an executive committee, continue to focus on funding and sustainability as a priority.
## **Reserves Policy**
Community Transport South Wiltshire (CTSW) is run as an independent charity and is responsible for all internal functions. The charity’s policy is to hold three to six months’ running costs in reserves in the eventuality of the charity losing a primary source of income or having to close down completely. We have the required reserves of approximately £40,000 but it is becoming increasingly difficult to maintain this level of working capital.
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales 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 those financial statements, the trustees are required to:
- a) Select suitable accounting policies and then apply them consistently.
- b) Serve the methods and principles in the Charities SORP.
- c) Make judgements and estimates that are reasonable and prudent.
- d) State whether applicable accounting standards have been followed, subject to any material departures
- e) Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
Continued on page 7
6
## **COMMUNITY TRANSPORT SOUTH WILTSHIRE**
## **REPORT OF THE TRUSTEES**
## **for the year ended 31 March 2025**
## Continued from page 6
The trustees are responsible for keeping proper accounting records which 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 Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They 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.
## **ON BEHALF OF THE BOARD OF TRUSTEES:**
Elizabeth Piner Chair of the Board of Trustees
Date: 16 January 2026
7
## **COMMUNITY TRANSPORT SOUTH WILTSHIRE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025**
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2025 which are set out on pages 9 to 21.
## **Responsibilities and basis of report**
As the charity’s trustees 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 charity’s accounts carried out under section 145 of the 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 the charity as required by section 130 of the Act;
**2.** the accounts do not accord with those records; or
**3.** the accounts do not comply with the applicable 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.
## **Simon Ellingham FCA**
Fawcetts LLP Chartered Accountants Windover House, St Ann Street, Salisbury, SP1 2DR
Date: 16 January 2026
8
## **COMMUNITY TRANSPORT SOUTH WILTSHIRE**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **for the year ended 31 March 2025**
|**Unrestricted**
**Note**
**£**
**INCOME FROM:**
155,183
2
54,856
3
1,374
211,413
103
232,401
6
232,504
(21,091)
-
**(21,091)**
126,134
**105,043**
**TOTAL INCOME**
**Charitable activities**
**Investments**
**Charitable activities**
**Donations and legacies**
**EXPENDITURE ON:**
Provision of transport
Donations and grants
**Raising funds**
**TOTAL FUNDS CARRIED FORWARD**
**TOTAL EXPENDITURE**
**RECONCILIATION OF FUNDS:**
**NET MOVEMENT IN FUNDS**
Transfers between funds
**NET (EXPENDITURE)/INCOME**
Total funds brought forward|**Restricted**
**£**
-
36,898
-
36,898
-
17,727
17,727
19,171
-
**19,171**
63,322
**82,493**|**Total**
**2025**
**£**
155,183
91,754
1,374
248,311
103
250,128
250,231
(1,920)
-
**(1,920)**
189,456
**187,536**|**Total**
**2024**
**£**
146,261
65,352
1,181
212,794
153
242,591
242,744
(29,950)
-
**(29,950)**
219,406
**189,456**|
|---|---|---|---|
## **Total recognised gains and losses**
The charity has no recognised gains or losses other than the deficit for the current year or previous year.
## **Continuing operations**
None of the charity's activities were acquired or discontinued during the current or previous year.
The notes form part of these financial statements
9
## **COMMUNITY TRANSPORT SOUTH WILTSHIRE**
## **BALANCE SHEET**
## **for the year ended 31 March 2025**
**----- Start of picture text -----**
2025 2024
Note £ £
FIXED ASSETS:
Tangible fixed assets 7 51,594 63,891
CURRENT ASSETS:
Debtors 8 20,098 36,859
Cash at bank and in hand 138,116 112,533
TOTAL CURRENT ASSETS 158,214 149,392
LIABILITIES
Creditors: Amounts due within one year 9 (22,272) (23,827)
NET CURRENT ASSETS 135,942 125,565
TOTAL ASSETS LESS CURRENT LIABILITIES 11 187,536 189,456
FUNDS
Unrestricted funds: general 10 58,630 58,297
Unrestricted funds: designated 10 46,413 67,837
Restricted funds 10 82,493 63,322
TOTAL CHARITY FUNDS 187,536 189,456
**----- End of picture text -----**
The financial statements were approved and authorised for issue by the Board of Trustees on 16 January 2026 and were signed on its behalf by:
**Mrs E A Piner** - Chair
**Mr C White** - Treasurer
The notes form part of these financial statements
10
## **COMMUNITY TRANSPORT SOUTH WILTSHIRE**
## **STATEMENT OF CASH FLOWS for the year ended 31 March 2025**
|**2025**
Notes
**£**
**Net cash flow from operating activities**
(a)
24,209
**Cash flows from investing activities**
Payments to acquire tangible fixed assets
-
Receipts from sales of tangible fixed assets
-
Interest received
1,374
**Net cash flow from investing activities**
1,374
**Net increase in cash and cash equivalents**
25,583
**Cash and cash equivalents at 1 April 2024**
112,533
**Cash and cash equivalents at 31 March 2025**
**138,116**
**Cash and cash equivalents consists of:**
**Cash at bank and in hand**
**138,116**
**Cash and cash equivalents at 31 March 2025**
**138,116**
**a)**
**Reconciliation of net income to net cash flow from operating activities**
**2025**
**£**
Net income/(expenditure) for the year as per the
Statement of Financial Activities
(1,920)
Interest receivable
(1,374)
Depreciation of tangible fixed assets
12,297
Profit on disposal of tangible fixed assets
-
(Increase)/decrease in debtors
16,761
Increase/(decrease) in creditors
(1,555)
**Net cash flow from operating activities**
24,209|**2024**
**£**
(39,684)
-
2,500
1,181
3,681
(36,003)
148,536
**112,533**
**112,533**
**112,533**
**2024**
**£**
(29,950)
(1,181)
16,083
(19)
(24,332)
(285)
(39,684)|
|---|---|
11
## **COMMUNITY TRANSPORT SOUTH WILTSHIRE**
**NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025**
## **1. ACCOUNTING POLICIES**
## **Accounting convention**
The charity constitutes a public benefit entity as defined by FRS 102. 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 United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.
The financial statements are prepared on a going concern basis. The financial statements are prepared in Sterling (£) which is the functional currency of the charity.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
The trustees have considered the financial position of the organisation and believe that it is currently a going concern. The Coronavirus outbreak has so far not had a material impact on this assessment and, based on their current knowledge, they do not expect it to do so going forward.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
## **Income recognition**
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.
No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102).
Fixed asset gifts in kind are recognised when receivable and are included at fair value. They are not deferred over the life of the asset.
The charity receives local government grants. Income from local government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.
## **Expenditure recognition**
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.
12
## **COMMUNITY TRANSPORT SOUTH WILTSHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS**
**for the year ended 31 March 2025**
## **1. ACCOUNTING POLICIES continued**
## **Tangible fixed assets**
Expenditure on fixed assets is capitalised except for expenditure incurred on the replacement of assets of low value with a short life. Repair, renovation and replacement expenditure is written off as expenditure in the statement of financial activities. The cost of fixed assets is their purchase cost, together with any incidental costs of acquisition. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 33% straight line Minibuses - 20% reducing balance
## **Hire purchase and operating leases**
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. The interest element of these obligations is charged to the Statement of Financial Activities over the relevant period. The capital element of the future payments is treated as a liability.
Rentals in respect of operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
## **Value Added Tax**
Value Added Tax is recoverable by the charity and as such expenditure is included in the Statement of Financial Activities net of VAT
## **Pension costs**
The charity makes pension contributions to a defined contribution pension scheme, the assets of which are held separately from those of the charity in an independently administered fund. Contributions to this scheme are charged to the Statement of Financial Activities as they become payable.
## **2. DONATIONS AND LEGACIES**
|Wiltshire Council – general support grant
7,000
Wiltshire Council – transport grant
7,592
Bemerton Aldi Bus Pilot
-
Community First – Wiltshire Link Scheme
5,200
Bus Service Operators Grant
8,992
Amesbury town council
5,000
Salisbury City Council
250
National Lottery Awards For All
-
Replacement Minibus grant
-
12,579
-
Miscellaneous donations
8,243
**Total**
54,856
Hoppa Engine Grant
2025
funds
Wiltshire Community Foundation Grants
**Donations and grants**
Unrestricted
£|Restricted
funds
2025
£
-
-
-
-
-
-
-
20,000
16,898
-
-
-
36,898|Total
funds
2025
£
7,000
7,592
-
5,200
8,992
5,000
250
20,000
16,898
12,579
-
8,243
91,754|Total
funds
2024
£
7,000
7,592
16,000
5,200
9,334
5,000
1,250
-
-
4,021
2,500
7,455
65,352|
|---|---|---|---|
13
## **COMMUNITY TRANSPORT SOUTH WILTSHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025**
## **3. INCOME FROM INVESTMENTS**
All of the charity’s income from investments arises from an interest bearing deposit account.
## **4. STAFF COSTS**
|Salaries
Employer's National Insurance
Employer's pension costs|**2025**
**£**
152,560
-
1,193
153,753|**2024**
**£**
137,390
-
1,014
138,404|
|---|---|---|
The average monthly number of employees during the year was as follows:
|Management and administration
Bus drivers
Cleaner|**2025**
**No.**
5
17
1
23|**2024**
**No.**
5
17
1
23|
|---|---|---|
The key management personnel of the charity comprise the trustees and the Business Manager. Key management personnel remuneration (inclusive of employers’ National Insurance Contributions and pension contributions) totalled £28,775 (2024: £27,046). No remuneration was paid to trustees, or persons closely connected with them, in the year. No trustees received expenses for voluntary driving in the year (2024: £nil). No trustees received reimbursed travel expenses during the year (2024: none). No employee received a salary in excess of £60,000 in the current or previous years.
## **5. NET INCOME FOR THE YEAR ENDED 31 MARCH 2025**
Net income is stated after charging / (crediting):
|Depreciation - owned assets|**2025**
**2024**
**£**
**£**
12,297
16,083|
|---|---|
|Profit on disposal of fixed assets|-
(19)|
14
## **COMMUNITY TRANSPORT SOUTH WILTSHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025**
## **6. TOTAL RESOURCES EXPENDED**
|**Raising funds**
Advertising
**Charitable activities**
Gross salaries
Employer's National Insurance
Employer's pension costs
Voluntary driver expenses
Rent of charity office
Telephone
Postage and stationery
Bus running expenses
Affiliation fees
Staff training
Computer and software expenses
Travel expenses
Sundry expenses
Professional fees
Insurance
Bank charges
Profit on disposal of minibus
Depreciation
Minibuses
Office equipment
**Total resources expended**|**2025**
**£**
103
152,560
-
1,193
21,145
4,400
1,365
1,345
43,904
10
319
5,000
-
1,404
1,835
2,581
770
-
12,297
-
250,128
250,231|**2024**
**£**
153
137,390
-
1,014
18,750
4,400
1,113
1,691
49,516
201
1,155
5,313
155
1,472
1,835
1,993
529
(19)
16,083
-
242,591
242,744|
|---|---|---|
15
## **COMMUNITY TRANSPORT SOUTH WILTSHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025**
## **7. TANGIBLE FIXED ASSETS**
|**COST:**
At 1 April 2024
Additions
Disposals
**At 31 March 2025**
**DEPRECIATION:**
At 1 April 2024
Charge for the year
Eliminated on disposals
**At 31 March 2025**
**NET BOOK VALUE:**
**At 31 March 2025**
At 31 March 2024
**8.**
**DEBTORS**
Trade debtors
Other debtors
VAT
Prepayments and accrued income
**9.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
VAT
Accruals and deferred income|**Office**
**equipment**
**£**
11,563
-
-
11,563
9,110
-
-
9,110
2,453
2,453|**Minibuses**
**£**
328,788
-
-
328,788
267,350
12,297
-
279,647
49,141
61,438
**2025**
**£**
20,098
-
-
-
20,098
**2025**
**£**
1,904
154
20,214
22,272|**Total**
**£**
340,351
-
-
340,351
276,460
12,297
-
288,757
51,594
63,891
**2024**
**£**
26,679
-
641
9,539
36,859
**2024**
**£**
2,593
-
21,234
23,827|
|---|---|---|---|
16
## **COMMUNITY TRANSPORT SOUTH WILTSHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025**
## **10. MOVEMENT OF FUNDS**
|**Unrestricted funds**
General free reserves
Unrestricted fixed assets
**Unrestricted designated funds**
'Hoppa' future provision fund
Minibus fixed asset fund
Future minibus provision fund
Car contingency fund
**Restricted funds**
Minibus fixed asset fund
Hoppa' future provision fund [APC]
Community First
Computer equipment fund
Future minibus provision fund
Bemerton Aldi Bus Pilot
**Total funds**
**TOTAL unrestricted funds**|**Balance at**
**01/04/2024**
**£**
49,102
9,195
58,297
34,245
7,200
23,000
3,392
67,837
126,134
18,993
27,766
290
273
-
16,000
63,322
189,456|**Incoming**
**resources**
**£**
162,282
-
162,282
49,131
-
-
-
49,131
211,413
-
-
-
-
36,898
-
36,898
248,311|**Outgoing**
**resources**
**£**
(160,809)
(1,140)
(161,949)
(69,104)
(1,451)
-
-
(70,555)
(232,504)
(3,611)
(5,553)
(290)
(273)
-
(8,000)
(17,727)
(250,231)|**Transfers**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Balance at**
**31/03/2025**
**£**
50,575
8,055
58,630
14,272
5,749
23,000
3,392
46,413
105,043
15,382
22,213
-
-
36,898
8,000
82,493
187,536|
|---|---|---|---|---|---|
17
## **COMMUNITY TRANSPORT SOUTH WILTSHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025**
## **10. MOVEMENT OF FUNDS (continued)**
Comparative balances for the year ended 31 March 2024:
|**Unrestricted funds**
General free reserves
Unrestricted fixed assets
**Unrestricted designated funds**
'Hoppa' future provision fund
Minibus fixed asset fund
Future minibus provision fund
Car contingency fund
**Restricted funds**
Minibus fixed asset fund
Hoppa' future provision fund [APC]
Community First
Computer equipment fund
Vulnerable people fund
Bemerton Aldi Bus Pilot
Hoppa Engine Grant
**Total funds**
**TOTAL unrestricted funds**|**Balance at**
**01/04/2023**
**£**
39,336
14,568
53,904
53,223
9,014
40,000
3,392
105,629
159,533
23,582
34,707
311
273
1,000
-
-
59,873
219,406|**Incoming**
**resources**
**£**
128,795
-
128,795
65,499
-
-
-
65,499
194,294
-
-
-
-
-
16,000
2,500
18,500
212,794|**Outgoing**
**resources**
**£**
(136,029)
(5,373)
(141,402)
(84,477)
(1,814)
-
-
(86,291)
(227,693)
(4,589)
(6,941)
(21)
-
(1,000)
(2,500)
(15,051)
(242,744)|**Transfers**
**£**
17,000
-
17,000
-
-
(17,000)
-
(17,000)
-
-
-
-
-
-
-
-
-|**Balance at**
**31/03/2024**
**£**
49,102
9,195
58,297
34,245
7,200
23,000
3,392
67,837
126,134
18,993
27,766
290
273
-
16,000
-
63,322
189,456|
|---|---|---|---|---|---|
## **UNRESTRICTED FUNDS**
## **General**
This represents funds which have been accumulated for the general purposes of the charity.
## **Unrestricted fixed assets**
This represents unrestricted funds held as fixed assets and are not readily available.
## **UNRESTRICTED DESIGNATED FUNDS**
## **‘Hoppa’ maintenance fund**
This fund was established for expenditure on the ‘Hoppa’ minibus to ensure continued provision of the service. This fund was closed at the year end.
## **‘Hoppa’ future provision fund**
This fund was established in the event of a shortfall against the running costs of the ‘Hoppa’ concessionary fares.
18
## **COMMUNITY TRANSPORT SOUTH WILTSHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025**
## **10. MOVEMENT OF FUNDS (continued)**
## **Minibus fixed asset fund**
This fund was established in recognition of the fact that the minibus is central to the objectives of the charity and will not represent reserves available to finance the charity’s operations.
## **Future minibus provision fund**
This fund represents monies set aside by the Trustees towards the provision of new minibuses for the charity.
## **Car contingency fund**
This fund represents monies received as a result of member donations through use of the car service.
## **RESTRICTED FUNDS**
## **Minibus fixed asset fund**
Donations and grants have been received specifically for the purchase of new minibuses for the charity. The amount released against income each year is equivalent to the amount of depreciation charged against the capital items. In the prior year a new minibus was donated to the charity through a scheme with the Department for Transport. The asset has been recognised within this restricted fund in recognition of the fact that the minibus is central to the objectives of the charity and will not represent reserves available to finance the charity’s operations.
## **‘Hoppa’ future provision fund [APC]**
A grant was received in 2016 from The Amesbury Property Company Limited. The money received is to be used towards the running costs of the ‘Hoppa’ concessionary fares.
## **Community First**
Four grants were received in 2013 to cover the cost of specific items in the charity. A 75% grant was received to cover the cost of new seat covers for Bus 1 and this amount was fully credited against expenditure in that year. The further three grants were received towards a new computer, wheelchair lift and photocopier and the amount released as a credit against expenditure each year is equivalent to the amount of depreciation charged against expenditure.
## **Vulnerable People**
During the previous year a grant was received from Wiltshire Council specifically to subsidise the first year's membership fee for new members who are referred by social prescribers/partner community groups.
## **Computer**
A grant was received specifically for the purchase of new computer equipment for the charity. The amount released against income each year is equivalent to the amount of depreciation charged against the capital items.
## **Bemerton Aldi Bus Pilot**
A grant was received to run a pilot scheme for 12 months for a route covering Bemerton Heath. This was part used in 2025 and the balance will be utilised in 2026.
## **Future Minibus fund**
This represents monies received as grants towards the cost of a new minibus from Wiltshire Council, The National Lottery and Locality.
19
## **COMMUNITY TRANSPORT SOUTH WILTSHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025**
## **11. ALLOCATION OF THE CHARITY NET ASSETS**
The net assets are held for the various funds as follows:
|Unrestricted funds - general
Unrestricted funds - designated
Restricted funds
Total|**Fixed**
**Assets**
**£**
7,981
5,749
37,864
51,594|**Net Current**
**Assets**
**£**
50,649
40,664
44,629
135,942|**Long-term**
**Liabilities**
**£**
-
-
-
-|**Total**
**£**
**58,630**
**46,413**
**82,493**
**187,536**|
|---|---|---|---|---|
Previous year net assets held for the various funds were as follows:
|Unrestricted funds - general
Unrestricted funds - designated
Restricted funds
Total|**Fixed**
**Assets**
**£**
9,642
7,200
47,049
63,891|**Net Current**
**Assets**
**£**
48,655
60,637
16,273
125,565|**Long-term**
**Liabilities**
**£**
-
-
-
-|**Total**
**£**
**58,297**
**67,837**
**63,322**
**189,456**|
|---|---|---|---|---|
## **12. OPERATING LEASE COMMITMENTS**
Total future minimum lease payments under non-cancellable operating leases are as follows:
|Later than one and not later than five years
**13.**
**CAPITAL COMMITMENTS**
Contracted for but not provided in these financial statements for the
purchase of a bus received after the year end|**2025**
**£**
**8,800**
**2025**
**£**
-|**2024**
**£**
8,800
**2024**
**£**
-|
|---|---|---|
## **14. RELATED PARTY TRANSACTIONS**
There are no related party transactions (2024: none).
20
## **COMMUNITY TRANSPORT SOUTH WILTSHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **for the year ended 31 March 2025**
## **15. PRIOR YEAR COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES**
|**Note**
**INCOME FROM:**
2
3
6
**Charitable activities**
Provision of transport
**Donations and legacies**
Donations and grants
**Investments**
**Other**
**TOTAL INCOME**
**EXPENDITURE ON:**
**Raising funds**
**Charitable activities**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**at 31 March 2024**
**TOTAL EXPENDITURE**
**NET INCOME/(EXPENDITURE)**
Transfers between funds
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
at 1 April 2023|Unrestricted
£
146,261
46,852
1,181
-
194,294
153
227,540
227,693
(33,399)
-
**(33,399)**
159,533
**126,134**|Restricted
£
-
18,500
-
-
18,500
-
15,051
15,051
3,449
-
**3,449**
59,873
**63,322**|Total
2024
£
146,261
65,352
1,181
-
212,794
153
242,591
242,744
(29,950)
-
**(29,950)**
219,406
**189,456**|
|---|---|---|---|
21