Conw8Dy rewtration nwnbcr.. 03546685
Ch2rity' re8i8tr&tion mllnber: 1071162
Dial a Ride (Denbighshire) Ltd
(A con¥any Jimited by guaranlec)
for th¢ Year Ell￿ 31 2025

Dial a Ride (Denblghshire) Ltd
Contents
Strategic R¢port
Trustees, R¢port
3to5
JDa¢p¢ndcnt Examinevs Report
strt￿t of Finaryial Acttvill
Balance Sheet
Notes to the financial Statemcnts
9t018

DIAI a Rfide IDeThbfighshire) Ltd
Referellce and AdmSnistrative Detalls
Mrs M Edmond8oD
Mr K Mathcr
Ms S Highfield
Mr C R BratDn
Seeretary
Other Offkers
Charity Reglstratlo•1¥4vTther
1071162
Company Regiitr•lkJn Nunther
03546685
Tr charity is inc01wr￿ in England aul W'ales.
i"Jnit D6 Morfa Clwyd B￿4[￿eSS C£otrc
84 M3J5h Road
Rezistered Offite
DenbigL8hire
LL18 2AF
IDdependeDt Ez•miner
Aston Hughcs & Co
Selby ToweTS
29 Princes Drive
Colwyn Bay
Nortb Wak8
Li29 8PE
Page I

Dial a Ride {Denbighshire) Ltd
Strategle Report for the Year Ended 31 March 2025
31 March 21)25, ID compliatte with A14C of A¢t 21J)6.
. All disposal of oi]B, etc Are ca￿1ed Dut by the ￿mpkting the wo
. We operate euro 516 enJi&sions minilxL
. The orE￿atIOn iw increased en¥10￿e nun*ers wilh 13 p￿d at the y¢ar cDdiD8 20￿25.
Fknaotlxl revl¢w
At the year end the cbgritv held Imrethcted funds of £104,817 (20J - £108.888) aTht testricted fimds of
£16.851 (2024 - £16J68) of which £92.528 (2024 - £62283) Wds in fomi of cagb at bank and in han
which is less than ts 6 nJ)ntlLS nmning costs Ttquue4L circa £1 10.OW.
The TTWte¢'s bave considered the exposure of the ctwity lo the risk8, l￿DelY ¢redil ]iquithty and cash flow
by tILe Tnth'a to be of low iisL
Rifk Management
Our rigk a8 an organithn will alway8 be loss of as a not for profit ¢]wity wc do ￿lY on goverll
Th¢ gtr8te8iC ryort w98 approved by the trDBtees of the charity rn 22 De¢th 2025 and Si￿a on its beI￿lf
Page 2

Dial * Rfide O)enbighsbire) Ltd
Trnstees. Report
fiDantiaJ sthtcrnthts of th¢ clwitablc ¢ouJpaDy for tbe year end￿ 31 Marcb 2025.
Objecttves and actlvltiej
Objects #Ad a
Dial a Ride is a ￿MMunity transport charity that WU5 estsblislKd in 1998. We are part funded by the W¢15h
GovwttD￿nI and generat¢ addirional ineonr througb tnernbe* fee4 passenger far¢8, training ser¥Ace$ and
other forn18 of Grdnts and DoDations.
Our aim is to".
. Provide a fully ￿¢¢8￿7)k mitii-bLs servi
. Provide the wvice al Mini￿ ¢ost to the sttvice user
Th¢ trustees confttrn that th¢y have complied with the of sectiOD 17 of the Charities Aci 2011 to
have due r¢84rd to the publi¢ b¢ll¢fit guidawe publis1￿1 by the Cbarity Conwoission for England alld Wales.
Use wJl¥nteers
We cu￿¢￿1]Y ￿ve the following YoluDteers:
2 x Admin assisthe . I I hours perw￿k over 2 dty
I x ￿1V￿. as aud whcn rcquircd
7 x Trustee5
All n)aknng a erncial ijnpact on thr ov¢rall success ofth¢ ¢knity.
StAten￿rtt ofTnjbt￿, Re%￿￿51b111tIes
The trusi¢es (who ar¢ also the directi)rs of Dial a Ride (l)enbighshire) Ltd for the purposes vf COmPaDy law) arc
res￿nsible for preparing the tr￿￿ceS. r¢W and th¢ fiDancial statemeots ID accordan¢¢ with the United
Kingdom Accounting Standards (Uniied Kingdom Generally Accepfrd Accounting Practice) and applicable law
and r¢gv]ation
the trugtees mull not approv¢ th¢ fina￿lla1 slatenMIs Unless they are sattsfied that they give a trne and fair vi¢w
of the state of Affairs Of the Clwitable compAny of its in￿ming ffsourcrs aThl application of rcsources.
required to..
select suitable accoutthg policies and 4)ply th¢JJ consAthdi-.
obs¢rY¢ th¢ methoth and principles in the Charities SORP:
rnake judg¢ments atsl estimates that are reason8ble and pnthn¢
stste whctheT applicabl¢ UK A(xounting Stsndards have be¢n followal subjcct to any D￿terial departu￿5
disclosed and explained m the fmancial statem¢nts: and
pyepare the fin4rKial slatemcnts on tlle goin8 concern bL4i8 it 18 inapprwiats to presume that th¢
Pag¢ 3

Dfial a Rid¢ (D¢nbigh$hire) Ltd
Trustees, Rcport
charitable conwanyy traDsactions aul disclose with reasotwble accwacy at any time the financial position of th
clwitable companv cnablc them to that thc financial 8tstements cornply with the Coll4Janies Acl
2006. They are algo r¢sp)nsible for *frEuaTditi% the ass¢ts of the charitable c•nwany and hcnce for takmg
reasonoble stcps for tbc prcvcntion And dctection of frAud and other Irreg￿rities.
TrDiteei and offAeerJ
The trustees and (tfficers serving during the year and siocc ts y￿r end wcrc os follows."
Tnlstees:
Ms S H1￿field
Se¢fft2ry.
Nett￿¢ of8mYrning doc•mext
The •s 8overntti8 docum￿ is its ard arti¢ie$ of as%Jei•tio
R&spon817)iiity for lh¢ contrtsl o". DiJi A Ride'$ a¢tivitie8 a￿1 fiuKls is th* of Dial A Ride'8 Bwd of
tho ensure that the irKomc and propety of thc cbaTity is applicd for thc pu4Joses Sct out in tbe
aud anicles of 85s(Kiation and for llo Oth￿ pU[W￿ It is the directors who make all thi8ions in re]ation to
trategy Bnd budge
DI￿ L Rid&s Office Manager r¢ports dIr￿1]Y EK*rd of diTc&tsrn ard is respoJwTrle fiJr the day to d#y
activilios of th¢ orgaDi8atioL The Dixe¢torn ckwk3. 85 8L* out in thc or8anith'8 intcnml fiD&nci&I
within the a￿d budget
Directo￿ gre appoint￿ in accordante with the conwallys Articles of AssociatiOJL All the Ibrectors rdire 8t the
The c(W￿& Dir¢¢ior8 mfty 4)poiot A maxiJThun of Addition￿ directOT8. but A director ￿ apwillled 5kn11
hold officc only unlil the following Gem¢ral blecti￿ If t￿t te-S￿l￿d kt the GeneTa]
Meeting, the person ￿ill vacate offict ai the c¢nel￿10ll of tbe The Chir and ViLtrChair are ele(lthJ by
the Board of TnMre5 aThl I￿]d office fot 12 I￿atb$.
copy of the conypgnls ard erticles of associatio￿ copi¢s of Inle[n￿ ￿￿DitOrIng control
which in¢ludes 8pending tim¢ with tht offic¢ n)gThig¢r3 stsff And a)¢￿ID8 th¥ir fe]iow directors.
Page 4

Dlal A Ride (DeDbighshire) Ltd
Trnstees, Report
Th¢ anllual Tel￿ was approved by the th]sttts of the charity on 22 1k¢¢M￿ 2025 and signed on its Lthlf by.
MT A
erford

Dial a Ride (Denbighshtre) Ltd
Independent ExAminerls Report to the trustees of Dial a Ride O)enbighshire) Ltd ("the
Company")
I r4)ort to th¢ ¢harity tnist¢es on nry eXami￿on of tbe ac¢ounts of the Company for the year coded 31 March
2025.
RespoDsibilitiei and of report
A5 th¢ clMTity's tru8tscs of the Company {and also iL8 d]r￿lOr8 for the PU4Mises of compan). law) you are
responsible for the preparation of the awuDts ID atha￿£ with Ibe r¢quirunents of Ihe Coll¥a01￿ Act 2006
('the ry006 Act.).
H8ving satisficd mys¢lf that th¢ ac£ounts of Dia] a Ride (Denbigbshire) Ltd are not requI￿d to bc audited urth
Part 16 of the 2006 Act and are Ch￿TrIc for itsdependent exami￿tiO￿ I report in r¢5pcci of my eAaroitiatioD of
your charity's accounts as catried oul under section 145 of thc Clwitie5 Act 2011 I'the 2011 Act'}. In wrying
out my exami08tion I b8ve followed the DiTections given by thc Ch￿lty CommissioD undcr section 145(5)Ib) of
the2011 Act.
Independent exAmlner'8 *tatement
Since Dial a Ride (Denbigbshir¢) IAd's gross income exceeded £250,(KIO your examllw must be a member of a
body listed in section 145 of the 2011 Act. I confirni tbxt I quatified to undertakc tbc ¢xauJillation bccausc I
arn a m¢mbcr of ICAEW. wbich is onc of the listed bodic5.
I hav¢ corpleied my exami]Mtim I confitrn that no matteT5 have Con￿ to my •ttention in Com￿￿on with the
examination giving mc e4use to ￿lIeve..
l. a￿OUnting records vme not kept in ryect of Dial a Ride (Iknbi8tthire) IAd As required by section 3A6
of the 2006 Act. or
2. Ibe accounts do Dol accord witb those recoJd$: or
. the 4ecoutsts do not comply with tt* accmtin8 WiireD￿ of *eciioo 396 of the &lKI6 Aol other tIthR
any requirenwit thal the a¢couots give a 'true and fair vi¢v/ whi¢h is J)ot a tnatter consid¢red as part of a
iud¢p¢nd¢nt cxaMinatio￿ or
4. thc accounts have t￿t been prepaMI in accord￿￿¢ with the method$ and principles of thc Statement of
Recommended Practice for accounting and r¢w>rtin8 by chaTities [applicable to chLrities preparin8 thcir
accouDls in a￿ordanGe with th¢ Fillanci￿ Re￿r￿ll8 Stalldard appli￿ble in tbe UK alld knpublic of
Ireland (FRS 102)].
I hav¢ w)
and bave o)mt acro￿ other mattets in connection with the examination to ￿1£￿ attention
,in this report in Order tv enable a proper under8tandiDg of the accoullts to bc reached.
th L Lowe BSC, ACA
on behalf of
Aston Hu8hes & Co
Selby Towcrs
29 Princes T)rivc
Colwyn Bay
North Wales
LL29 8PE
22 Decem￿ 2025
Page 6

Dfial a Rtde (Denbighshir¢) Ltd
Stalement of Flnxnclal At.tivltSes for the Year Ended 31 Marcb 2025
Onellldlng Income and Lxpenditure A¢¢onnt and Statsmenl of Totsl Recogni5￿ Galns
and Losses)
Total
2025
Total
2024
Note
IMcom¢ 4•d Emdowments fr•nL"
Donations and le8a¢ies
ChAritsble activities
Investm¢DI incon
2.OJ9
327.964
788
2.Q19
435224
107,2fy)
380241
662
Tothi l]JconJe
330.771
107,260
438 031
381.571
Ezpendi14re OD:
Cbaritabk activiti¢J
(334.84
(106,777)
441,619)
390,36
Totsl EX￿dI¢[￿e
Net (expcAdi)trtyincome
334 842
1106.77
441.619
390,36
4.071
483
3.588
Net D￿vement in funds
(4.071)
483
(3￿88)
(8,794)
Re¢onclliatloR of hndj
Totsl funds broiw fonvard
16
125256
134,050
Total funds cayried fojward
15
IIM,817
121668
125
All of the ch8Tity'S activities d￿1ve from WDtinuing Operatio￿ during thc aix)ve two peri(%ls.
Th¢ notes OD 9 to 18 fonn an mteyal part of these fina￿1*1 statrments.
Page 7

Dial a Ride (Denbi%hshire) Ltd
{Re￿$tratiOn number: 03546685)
Balance Sheet as at 31 March 2025
2025
2024
Note
8S8ets
55275
105.059
Current w¢ts
I)cbtors
C&sh at bank and in hand
io
li
23.515
92.528
21.290
62283
116,043
83.573
CreditOT¥: All￿M￿ts fAllint doe wtthln ole ye*r
12
lij￿)
Yel current Asgets
J04.725
73.045
TolAI Ayttts leM current IIAbltttl
160.0
178.1(
Creditory: Amowits failitig due *fter thaD one y
13
38.332
{52,848
Net Amets
121.668 ￿56
Fuwds of the ¢b*rlty:
Restricted iticome fundi
Restri¢t¢d fiu￿$
Is
16.850
16,368
Lnre4trlrted IDcome funds
Lllfc5tricted fullds
104.818
108.8118
Total
15
121.668
125256
For th¢ fjythncial year cthg 31 March 2025 the ¢tr￿lty vas ￿title￿ to exunption from a￿lIt under sKtion 477
of the Con4wii¢3 Act 2(106 relating to 8n￿ll conwes.
r)ire¢tot8' respOnsi￿lI11]eS.
Th¢ nwnb¢rn b8v¢ not required the charity to obtsin an audit of its accounts for the year in qu¢81ion In
accordance with section 476. and
The director8 ￿kno￿ledge their reSp)rL81￿1]Itles for Lxrnplyin8 the requirnents of the Act with Tespect
to accounling records aod th¢ pw8rtiQD of a¢couDts.
The finan¢i#l ststements pages 7 10 18 were approved by d)e tsusttts. autborig¢d for i88ue on 22
D¢ccmber 2025 sAgDed on their belAalf by.
Mr A Ruiherford
The not¢s on pges 9 to 18 forni an intepl part of th￿e fin￿1￿] ststcments.
PJEe 8

Dfial a Ride (Denbigh8bire) Ltd
Notes to the blnantla] Statements for the Year Ended 31 March 2025
l A¢couRtlng polir4
SUMM￿ of dgnllk•Jt ac£•pndng polici￿ key •c(*iu•dmg ethAt
The principal a¢¢ounttn8 policies app]i¢d in the prepardtion of the8e fmanc1￿ statements Mre out below.
These w]i¢ies have been conSiSt￿Y 8pp]igJ to all th years presentr4 unkss oth¢TWiSC State41
siatsn￿nt of eompllan¢¢
ststcment of R￿Ornn￿ Prncti¢e (8ppli¢able to clwities Prepari￿ their accounts in accordattt with the
Einancial Rcporting Stsndard app1]￿bEC in thc UK and R¢public of Ir¢Iand (FRS 102)) (issued in oC￿ber 2019)
- (Clwiiies SORP (FRS 102)). the Financial Rewtitig Standard appli￿1¢ in the UK and Republic of treland
(FRS 102) and the Conwanie8 Act 2006.
B*81s Orp￿pITa￿}n
Dial a Ri(k O)enbiglthire) L*d mgets th¢ definitlon of a public benefit uttity under FRS 102. A8Stts and
liabi(iti¢s ar¢ Intt￿llY recogn￿e0 at hI￿or1¢al c(¥st or tiwx%athn va]u¢ unless othcr￿ Stated in the relevaDt
ac¢oDnting poiicynotCS,
Golng concern
The trt￿le¢s mider thai thut are no material U]K¢rt￿es about the charitys ability to ¢ontimic 18 a going
eA)ncem Aor any sigwfie#llt arwof uocffMaDty that afftst Ihe cryiD8 val&e of Lfjets beld by the (knty.
lllcome iud tnd0wB￿ts
All iocome is rc¢ognised orte the cbaritv has ¢ntitleDKnt to the im)me, it is prohble thlt the incifine wryll b¢
received and th¢ aDlOUDt of th¢ income receivable caD b¢ n]caSuT￿ rcliably.
Turnover is the anK)unt deTtved frorn the pn)vision of S￿￿ServiCe4 and ststrA after trade di￿OUnt% other
sales knes aad n¢t of VAT.
D••411ons rfnd Iwcles
Donations arc r¢cogwsed when th¢ chtity h28 been notified io v4fAtiog of both the anmiunt atsd settlen*nt date.
Tn the event that a donation is subj#t to conditions that require a level of performance b). the chaTty before IIL¢
charity is entitled tr the fund8. the incorne is defened ar*1 Dot reco￿￿5¥d ulltil citlkcr th05¢ CDnditions arc fulty
MCL or the fi)Ifiim¢ni of th08¢ condition5 is wholly ￿thIr1 the control of the Qhwity and it li pmbable that th¢s¢
Conditio￿ will be fUlf￿¢d ill the rwting peTiO
GTants are recogDised wh¢u the cbarity has an enlideDYrt to the futmb and any conditions linked to the grants
have b¢¢n n¥L Where pttfOnD￿0 c4ndxtioDs grE attached to Ihe grant and &e yct to be m¢L th¢ ir4¢0mc
recogoised as a liabAIty afya inchmled on th¢ baja￿t sbcet u defared incot)Je to be rel¢a5e41
Page 9

Dlal a Rfjde (DenbigbS￿e) Ltd
Notes to the Financi￿ StatemeDts for the Y￿r Ended JI March 2025
EJpenditsr¢
AJI expenditure is rec4ygDised once there is a legal or con61TUCtive obligauon to that expenditure. it is probablc
s¢ttJemcnt is r¢quir¢d and the amount can b¢ nw$Ur￿ Teliably. All ¢osts 8r¢ alloca*d to the apph'cabl¢
expenditure hcading that aggregatc similar to that thgory. Where Losts cannot bc direedy allriburcd to
p4nicthr hcadiDg8 thcy havc becn all￿￿tea on a b￿]& consith thc ￿ of rcaourccs, with ccntral staff
costs ailocabj on the basis of sF*n( and deprecxation cbaTges allocated on the pohion of th¢ a55¢t'S Pb¢.
Orher support costs are allouted based on the spread of staff Costs.
CbATit2ble exF*tiditure conwises those cfjsts incurred by the charity is) the delivery of Fts aclivilies 8nd service
for its bcfteficiarics. It iDclud&s bqjth costs that can b¢ aljocatrd dircctty to Such adiviti¢$ and thos¢ costs of #n
indirect Datur¢ to SUMKJrt theDL
These inc14d¢ the costs attributable lo the to the cbarity$ compliance with con8titutioMI and statiitory
requiTements, in¢l￿j]ng 8CCOUDtancy, straty management atkq tnLrf¢e% me¢tin88 8tyJ reiTthurs¢d expenses.
T#yxtlon
The cbarrty is co￿81d¢[ca to pass the tests Sd Out in Paragrdph l &IKduk 6 of th¢ FIna￿e Act 2010 aud
therefore it nK¢ts ib¢ ￿[mill0n ol u cb￿l￿ble Company fvT UK LI}￿or#tiOn lax pu￿￿¢￿. Accordingly, thc
cbariry ig POt¢llttally exempt from taxation in resp¢rt of income or G4)ttai gains received within categories
covered by Chapter 3 Part I l of the CorFrt)ratioll Tax Act 2010 or Section 256 of the Taxation of C11argeable
Gaijjs Act 1992. ¢xtent that su¢h gains aTe appli¢d ￿￿lUsive1￿ ￿ cb*itsble purp05¢S.
1'2Rglble fIX￿ assets '
JDdividual fixed assets coSti￿g £l.000 or ll4ire are initially rf£ord￿ at COSt, less ony subsquent rnulAted
Depredatlon and xmoTtts*flon
Dweciativn is PTovided oll tangible fixed a5¥cL¥ so ￿ to write off the cost or ￿luatiO4 1¢55 any estijnated
residual value. over thtir expected w¢ful ¢£ooomic life &8 folloThT:
Ajset
Plant and n1aehin￿Y including motor vehi¢k8
Fixtur¢4 fittings equipDKDt
Depreci*tlon method and r&te
250A suaigbt line basxs
25°/• Straight line bs8iJ
Tr*de debtOT¥
TTa& debtors Amowjts (tu¢ from C￿lOll￿ for mer¢kndi5c ￿ld or scryices perfornKd ID the orditiary
¢QUT5¢ of bu8ine88.
using the effcctiye in1erest method less proyision for Invi￿nL A provislon for the impa]rn￿rt of irade
debtors is ￿tablIshed wbcD th¢rc is obj¢￿1v¢ c%idcnce Ibat tk ckniry WA]J not ￿ ablc to colkct all amounts d
aC￿rding to the 0ri8iMI tern]s Df the rec¢ivablGs.
Page 10

Dial a Ride (Denbigbyhire) Ltd
otes to the Finaneixl Statements for the Year Ended 31 Marcb 2025
Tr•de eredhon
Trade ￿edItorS are obliydtions to pay for goods or smiccs that hav¢ been acquircd in th¢ ordinary coursc of
bus'iness fmTn wpplier5. Accoitnts ]Mydble are cla&sified as current liBbilitAes if th¢ charity docs not have on
unconditional righL at the end of tbe reporting peri(xL to defer settlemeni of the ¢reditor for at least t￿rIve
months after the rcportsng datc. If tberc 15 an u0¢4￿tional rigbt to d¢f¢r settlement for at least twelvc months
#fter ihe reporting date, they are presented nojbcurrent liabilitic&
'I'ra(k crcditors recogniscd initially at the tJaDsactioo price thsequently lljcas￿ at amortised cost
sing the eff¢ctive intcrcst mctho
Borr(*Trlny
Interest.￿arIng boTrowin8s are initially TCC4)rded at hir valu4 net of costs. Jnterest-be
bom)wings aT¢ subscqucnlly caTried at aTrA>rtised cosL with the diffcrmce belween the procee(L8: net of
trbrysactiun costs. and the aft￿ullt du¢ on rcdemption beiDg recOgDi￿a as a charge to thc Statem¢nt of Financial
A¢tiYiti¢s over the period of thc relevant Tr#)rro￿lng.
Inl¢r¢st expettge is re¢o8Discd on the b&8is of the cffcdive interest oKthod atMI i¥ i￿lUd￿ in iDt¢tcst pa￿ble
and similar chaTges.
Borrowings are classificd as current Jiabllities unless the ¢lwity has all unconditional right to defer s¢ulemeDI of
the liabllity for at least twelve rnonths after the reporting datc.
d strllctsre
UnTeStrict¢d incornc fi]nds aTe guKral funds available for ai the discretion in furtheranc¢ of
the obi¢¢tii'es of the charity.
R¢8tricTed income funds a￿ those donated for u8¢ in a Particular aTea or for 5pccific pury)0s￿. thc ￿ of whKb
is resirictvAI to that area or purrMKse.
Pen51ons other post rettrtmeDt ob]IRAthDI
The charity opeTates a defi1￿j contrl)utiOD pension schenK w,hi¢h is a pension plan under which fixed
cantributi()Ds are paid inlo # pen$i(m fiujd and the charity has no legal or ¢Otk%tr￿tivc obligatimi to pay fi]rtb¢r
Contributio￿ cvcn if th¢ fund does not IK>ld sufficient a&sets to pay a]1 employees th¢ benefits relating to
employee stryice iti thc cutrcnt and prior periods.
Contributions to thfiDcd cOntr&￿thI0￿ plans 8Te Two￿lS¢d in the Ststenkjrt of Fina￿la1 Activities when th¢y are
d￿. If contribution payments ¢￿e¢d th¢ ¢outnlFUtion ts for svvice. the CXCe￿ is Tecognisa as a p[c￿￿t.
Financial assets and fU￿la1 liabilities are rcogDiwJ Wh￿ thc cljazity bw)mcs a paty to the contractsrtl
prowion5 ofthe instrutDeDt.
l.'iDAncial liabilities and equily t￿trUl￿ents ￿ ¢lassif1wJ accorthng to Ib¢ substsntt of th¢ contractual
awemenrs ¢ntcrcd I￿0. An cquity tt}Stru￿ is alty contract that evidences a iDtrrest in the &8s¢ts of
thc Lharily after deduaing all of ils liabilitie&
P4¢ 11

Dial a Ride (Denbigh5hire) Ltd
Notes to the Thiancial Statements for the Year Ended 31 Mareh 2025
R¢coRnirfon dhd
All financial a￿cts alld liabilities arc iritially nlcasured at transaction pric¢ (luch￿Ill% transartiOD costs). ¢xcepl
for those financial a&sets classified as at fair Yah￿ througb profit OT loss. ￿th]Ch aTe initially me&wred at fair
value (which is norn41ty tb¢ transaction pricc cxcjuding transactioo costs). uuiess the arrangement ¢on%titut¢s a
financiog transaction. If an aTrangement Constit￿eS a financing traIL5actio￿ the financial or financial
liability is m¢asured at th¢ pr¢s¢nt vaJu¢ of th¢ future paym¢ll￿ d]KOunt￿ at a market ratc of inter&5t foT a
similar debt lostn￿.
Fitiancial assets and liabilitie5 are onty offset iti statem￿1 of financi￿ position and only there
exists a legalty cnforccablc right to sct off thc recogn￿ and the clwrity intrnds ¢itl)¢r to settle on a
net basis, OT to re81ise the 488¢t and se¢tle the liability sinjultaneousty.
Fir)￿laI assets art d¢rewised wb¢n and onty kn É) the COntr￿f￿al rights to the c&8h flows from thc
fuwi¢ial awt ¥xpire or or¢ 5¢til¥(L b) the ¥bariiy ￿￿￿fer& to 8noth¢r party $ubstanlially all of the riskb. arml
rewards of ownership of th¢ firJanci41 asse4 or c) the charity. despite having retaillcd but Dot all.
i8niliLallt tisks" aDd rcwanls of ownLllrship. ha5 tra￿(erred c￿ltrOl of the 8s8ei kn another paty.
mw￿la1 liabilitie5 are derecognised only wtffti the obligxtion sp￿lfied in the ￿ntract is dis¢harEe& cgncclled
or cxpires.
2 Income from doDation• and leg2cie#
funds
GeDerAI
Totsl
2025
Total
2024
DonatiODS and legacie%'
Donations from individuals
2,019
2.019
668
2,019
2.019
668
Page 12

Dial a Rlde O)eDbighshire) Ltd
Flotes to tbe FinAncia] Statements for the Year Ended 31 March 2025
3 Income from cbarttablt 4ctsvities
fllttds
General
Totsl
2025
fun
Membersb
4.394
4.394
48.466
56,449
41.181
177,474
107260
Fares
Tr4ining fees
Bus Serniccg Support (]r8
Grants from other organisations
56.449
41,181
177.474
IIY12fAI
327.964
107.260
435,224
ilnrutri¢ted
funds
Gener*1
Restrleted
Tot
2024
4.064
38.775
58.221
4.164
181.023
4.064
38.775
58.221
4.164
181,023
93.994
Bus income
Farcs
Training fees
Bus Serviccs 8upport GTant
93.994
2116247
93.994
380.241
4 Investment Incon)e
Dd$
G¢Deral
Total
2025
I'otoj
2024
tnteTest receivable at]d similar in¢omc:
Intacst receivable on bank dep)sits
788
788
662
Page 13

Dial a Ride O)enbigh8hire) Ltd
Notes to the Financial Ststements for the YeAr Ended 31 March 2025
5 ExpendAtHre on ebarfitAbk aetivities
IIDr¢rtritt¢d
Total
2025
Tot41
2024
Cener*]
Note
Dlrecl eo8ts
Esthblishnwnt ￿sts
Office expenses
Motor ¢xpense$
Dweciatio
anjxtisation and
other similar ¢osts
Staff costs
13.576
16,373
64.976
13,576
16,925
64,976
12261
22.327
50,693
552
35.268
200.310
4.339
14.516
91.709
49.784
292,019
4.339
54282
246.939
3.863
334,842
106.777
390,365
6 St•ff costs
The aggre￿te payroll ¢0sts were as followg:
2025
2024
StAff costs during the year were:
Wages ￿ salÈTies
Social S¢CUTity costs
Pension ￿sts
270.089
17.420
4,510
230.097
13,502
292.019
246.939
The llKinthty average nunber of perwn8 (Includll￿ senior managellrnt l leader￿￿ team) ¢llwloyed by tke
clffjity the year t￿reSS¢d as time cquivalcrtq was 83 follows:
2025
2024
Managers
Driv
Admin
io
13
No employee re￿ived emohjments of wx)re tlwn £60.0￿ during the >Ear.
Page 14

Dl21 a Rlde (DeDbfighshtre) Ltd
Notes to the Finantia] Statements for the Year Ended 31 March 2025
7 An*tysh of gov¢rllW￿ Support costs
Govenunce costs
UDrestrirted
TotAI
2•25
Gener*J
2024
1,388
1.387
1.088
1.400
1539
1.539
4.339
4.339
3,863
8 TrDstees remuneratlon *Bd ¢￿en
DuTing the y¢aT the ¢haxity tnadc the following tra￿aCtions with tru#ees:
Mr K Mather
Mr K Mather T￿¢i￿￿ rerauneralion of £Nil (2024". £197) during the yur.
No tr￿81¢¢8 hav¢ r¢cviv¢d any other benefits from the chttty d￿ the year.
Page 15

Dfial a Ride IDeDblgh8btre} Ltd
Iyotes to the Flnanelal Statements for the Year Ended 31 Mareh 2025
9 T#ll￿ble fixed assets
equlpThent
Motsr v¢hl¢l¢s
Totsl
Cost
At l April 2024
29,507
269241
298,748
At 31 March 2025
29,507
269241
298.748
Depredatlon
At l April 2024
Charge for the y¢ar
24.035
2,971
169,654
46.813
193,089
49,784
At 31 March 2025
27.(K16
216,467
243,473
Net book value
At 31 March 2025
52.774
55275
At 31 March 21724
5.472
99,587
105.059
10 D¢btori
2025
2024
Trade debtOfS
Prepayments
VAT recoverable
Other (kbto
10,768
l Q244
1,(103
1,51K)
7,405
7.826
4,559
1.500
23.515
21.290
11 C**h and tash eqDlv8ltnts
2025
2024
Cash on b￿1
Cash at bank
200
200
62,283
Page 16

DI￿ a Rld¢ (Denblghshire) Ltd
otes to the Financial Statements for the Year Ended 31 March 2025
12 Creditors: IllllOliDts fAlling doe wlthin y
2025
2024
Trado creditors
PAYE and NIC ueditor
oth￿ cffditors
Accnuis
1.803
5.791
1,024
2.7(Ki
1.858
5,170
800
2,700
10.528
IlJl8
13 Credlton: amount8 f￿11#% thie afteT one year
2925
2024
oth￿ loaTkq
Def￿rd income
9.3(X)
9,3
43,548
38,332
52,848
14 Penslon other Khemei
Deflned contribution pensioa scherne
The ¢I￿ritY opcrat¢s a cottiribution pension s¢hctDe. The pension ¢08t charg¢ IUT Ibe year represents
conthTrJutions payable by the charity to the scheme and amounted to £4.510 {2024- £3,339).
15 Fund$
Balantt at I
Aprll 2024
IDcomtng
re￿UrCeS
Rejovrces
exp¢nd¢d
Bal*nce xt 31
M*rch 2025
Unrestricted funds
General
108.888
330.771
(334,841)
104.818
Re8trlcted full
Motability Community Transport
16J(
92,21%)
15.IKX)
{91.778)
15.IIM)
16,850
Moondancc Fowthtion
Tots] rrstricted tlltt
16,368
107
106.778
16,850
Total fi•ndi
125
438 031
441.619
121,668
Page 17

Dial a Ride (Denbighshire) Ltd
otes to the Flnancfial Ststements for the Year Ended 31 Mareb 2025
Bal￿te at I Incoming
Aprll 2023
at31
March 2024
expe]￿ed
UxrÈstri¢ted th•ds
134.050
287,577
(312,739)
108.888
Rutrkted
Motability Commurrity Tra
77.62
16.368
Totsl funds
134,050
381.571
390,365)
125,256
Restricted grants from Motsbility w¢r¢ received An tbe current year and previous y¢ar. Th¢ restricted grants ill
the rurrent year were used to fijnd the exisiing posl of Mat￿8¢[ along with a driver p05t. The amount
Teceived in the PTevious year from Motabiiity Was lo fijnd new vehicles and the existtng manager pogL
Restricted grants received from The moonda￿e Foundation in the year were to fimd the role of a driver.
16 Analyth ofDet aM¢ts behwetn fMnd8
Tot*1 at
31 M4r¢b
2025
faDds
GeDer*l
Tangible fixed a&q¢ts
Current assets
Cumt lillbilities
Creditor8 over l y
26243
99,193
(11.318)
9.31X)
29,032
16.850
55,275
116,043
(11,318)
38.332
29.032
Total nct 1￿cts
IIM.818
16.850
121,668
Unrertrl¢t¢d
fund$
Celleral
Totsl ￿nd9 Xt
31 Mareh
2024
Rèstrltted
fund#
Tangible fixed ￿ets
Cuncnt assets
Current liabilities
Creditors OV￿ l year
61.511
67205
(10,528)
9.300
43.548
IA368
105,059
83,573
(10.528)
52,848
43.548
Tolal net assets
108 888
16.368
125256
Page 18