2023-03-31-accounts - Halton Community Transport

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Contents			Page
Members ofthe board and professional		advisers
Trustees' annual report			2-6
Statement of Trustees' responsibilities
Independent auditors' report			8-11
Consolidated Statement offinancial	activities		12
Consolidated balance sheets			13
Notes to the consolidated financial	statements		14-24

Members	ofthe Board and professio	nal advisors
Chairman		DMashender
Treasurer		C Inch
The board	oftrustees
Elected Trustees		C Inch
		D Inch
		M A Hodgkinson
		DLMasheder
		JF Sheehan
		KHawitt
		PBell
Co-opted Trustees (non voting)		H Haddock - Council Officer
-Halton Borough Council		JBriggs —Council Officer
Representatives		Cllr M Fry - Councillor
Company	secretary	M SArnold
Registered	office	33Ditton Road
		Widnes
		Cheshire
		WA8 OPP
Auditors		Mitchell Charlesworth	(Audit) Limited
		Chartered Accountants	8i:Registered Auditors
		Glebe Business Park
		Lunts Heath Road
		Widnes
		Cheshire
		WA8 SSQ
Bankers		H.S.B.CBank pic
		48 High Street
		Runeorn
		Cheshire
		WA7 1AN

Year ended 31"March 2023	Year ended 31"March 2023
					Total Funds	Total Funds
		Unrestricted		Restricted	Year to 31u	Year to 31"
			Funds	Funds	March 2023	March 2022
	Note
Incoming resources
Incoming resources from generated		funds
Activities for generati ngfunds
Commercial trading operations			130,913		130,913	112,974
Investment income		6	132		132	21
			131,045	-	131,045	112,995
Incoming resources from
charitable activitiest
Donations						5
Operation oftransport services			6~16924		616924	536029
Total incoming resources			7~47969		747969	649029
Resources expended
Costs ofgenerating funds:
Commercial trading operations			46425		46@25	35,869
Investment management costs			~9052		~9052	2409
Sub total cost ofgenerating	funds		55,377		55877	38,278
Charitable activities:
Operation oftransport services		8	824,173		824,173	723,973
Crovernance costs		10	9 00		~900	8 420
Total resources expended			~8$8$50		~888 850	770671
Net outgoing resources before
transfers			(140,881)		(140,881)	(121,642)
Gross transfers between funds
Net movement in funds			(140,$$1)		(140,881)	(121,642)
Reconciliation offunds
Total funds brought forward			~381019	-	~381019	502661
Total funds carried forward						~381 01

				Group 31"March	31*'March	Charity 31"March 31"March	Charity 31"March 31"March
				2023	2022	2023	2022
Fixed assets
Tangible assets			16	268837	256,088	268,288	255,967
Investment			17			1	1
				268837	256,088	268,289	255,968
Current assets
Stocks			18	3,611	4,501	3,611	4,501
Debtors			19	40,782	61,843	55,47$	76,359
Cash at bank and in hand				69,796	122,313	58,024	109,278
				114,189	188,657	117,113	190,138
Creditors: Amounts	falhng due
within one year			20	~$1291	50218	~73850	45 528
Net current assets				32 898	138439	43263	l44 610
Total assets less current		liabiTities		301,235	394,527	311,552	400,578
Creditors: Amounts	falling due after
more than one year			21	~61 097	13508	~61 097	13508
Net assets
The funds ofthe group and the charity
Restricted income funds
Unrestricted income funds
General fund				15$,4$3	296,611	168,$00	302,662
Designated fixed asset fund				~$1655	84408	~81655	84408
Total funds			22

Asset category		Annual rate
Freehold Property		2%
Fixtures, Fittings	BcEquipment	15%
Motor Vehicles		20%

summary ofthe financial	activities undertaken by the c	harity is set out below:
		2023	2022
		g
Gross incoming resources		698,132	619,537
Total expenditure on charitable activities		(822,278)	(721,747)
Investment costs Governance costs		(5,519) ~6950	(259) ~6170
Net incoming/(outgoing)	resources	(136,615)	(108,639)
Total funds brought forward		3~87070	495709
Total funds carried forward
Represented by:
Restricted income funds
Unresnicted income funds		2~50455	387070
			~3870

he nuding results ofthe subsidia	ry are summ	arised below.
			2023	2022
Turnover			130,913	112,974
Cost ofsales and administration	costs		~54 103	~42495
Net profit			76,810	70,479
Amount gift aided to charity			(81,080)	(83,494)
Taxation
Interest received			4	12
Absorbed by subsidiary				~130
The assets and liabilities ofthe subsidiary		were:
Fixed assets			49	121
Current assets			111772	13,215
Current liabilities			~22 13	~19386
Total net assets			+{pig	~6050
Aggregate share capital and reserves			+{@lan	~6050

Incoming resources from	charitab	le activities	le activities
The income was primarily	from the	operation ofthe transport		services.
		Unrestricted	Restricted		Total funds	Total funds
		funds		funds	2023	2022
		8		5	8	f
Grants		60,630			60,630
Fares		64,996			64,996	115,883
Council contracts		204,263			204,263	137,024
Mersey link		284,535			284,535	233,621
CJRS income						47,251
Profit on disposal offixed assets		~2500			2500	2250

		Unrestricted	Restricted	Total Funds	Total Funds
		Funds	Funds	2023	2022
		f		f	f
Direct charitable	activity	765,474		765,474	648,711
Support costs		58,699		58,699	75,262
		824,173		824,173	723,973

Costs ofcha	ritab	le activities b	y activity type
			Activities
			undertaken	Support	Total Fuads	Total Funds
			directly f	costs f	2023 f	2022 f
Direct charitable		activity	765,474	58,699	824,173	723,973
Governance	costs
			Unrestricted	Restricted	Total Fuads	Total Funds
			Funds	Funds	2023	2022
						f
Audit aud accountancy			9,300		9,300	8,420

Analysis ofstaff costs
		2023f	2022
Salaries and wages		396454	359,503
Social security costs		27,454	23,333
Pension costs		~9024	9 173
			392009
No employee received remuneration	ofmore than f60,000.

	during the	year was as follows:
				2023	2022
				Number	Number
	Charitable	activities		18	12
	Management and adminisnation			2	4
				26
14.	Movement	in total funds for the year
				2023	2022
	This is stated atter charging:
	Depreciation ofowned fixed assets			65,126	61,574
	Depreciation offixed assets held under hire purchase		agreements	25,333	12,600
	Auditor's	remuneration:
	External audit			9,300	8,420
	Other	audit services		1,650	1,500
	Other	services		1,114	2,919

Tangible fixed assets —group
		Fixtures,
	Freehold	Fittings	4k	Motor
	Property	Equipment		Vehicles	Total
				g
Cost
At 1stApril 2022	158,437	124,964		843,099	1,126,500
Additions Disposals				102,708 ~7750	102,708 ~7750
At 31stMarch 2023
Depreciation
At 1stApril 2022	61,538	107,032		701,842	870,412
Charge for the year Released on disposals	3,167	4,364		82,928 ~7750	90,459 ~7750
At 31stMarch 2023
Net book value
At 31stMarch 2023
At 31stMarch 2022				141257	~25608

Tangible lixed assets —Charit	y (continued)
			Fixtures,
	Freehold		Fittings dr	Motor
	Property		Equipment	Vehicles	Total
		K
Cost
At 1stApril 2022	158,437		109,958	843,099	1,111,494
Additions Disposals				102,708 ~7750	102,708 ~7750
At 31stMarch 2023
Depreciation
At 1stApril 2022	61,538		92,147	701,842	855,527
Charge for the year	3,167		4,292	82,928	90,387
Released on disposals At31"March 2023				~7750	~7750
Net book value
At 31stMarch 2023
At 31stMarch 2022	~968	9	~111	141254	~25

	At 31stMarch 2022 ~968	At 31stMarch 2022 ~968	9 ~111	141254	~25
	The net book value ofassets held on hire purchase		at the year end was	f32,433 (2022:	Z6,533)
	and the depreciation	charge for the year was f25,333(2022:f.12,600).
17	Investment —Charity
				2023	2022
	Cost
	At 31stMarch 2022,	1April 2022 and
	31stMarch 2023
	Carrying amount
	At 31stMarch 2022,	1April 2022 and
	31stMarch 2023

18.	Stocks
			Group		Charity
			2023	2022	2023	2022
			K
	Stocks		3~611	4501	3~611	4501
19,	Debtors
			Group		Charity
			2023	2022	2023	2022
			g
	Trade debtors		30,477	18,976	30,477	18,796
	Amounts due	from subsidiary
	undertaking				14,696	14,696
	Other debtors		~10305	42 867 ~4	~10305 ~	42 867 ~359
20.	Creditors: amounts falling due within one year
			Group		Charity
			2023	2022	2023	2022
	Trade creditors		9,300	6,170	6,950	6,170
	Other taxes and social security costs		12,113	9,389	8,113	6,849
	Hire purchase	agreements	17,744	3,744	17,744	3,744
	Other creditors	and accrnals	~42 134	30915	4~1043	28 765
						45 528

			Group		Charity	Charity
			2023	2022	2023	2022
Hire purchase	agreements		51(}K	~13 5	61j}K	13508
There are no	amounts	falling due in more than five years in respect ofhire purchase				agreements.

Analysis o	d movements
Group	Fund at 31u	Incoming	Resources		Fund at 31"
	March 2022	resources	expended	Transfers	March 2023
					8
General fund Designated fixed asset fund	296,611 ~84408	747,969	(886,097) ~2753		158,483 ~81655
Total
Group	Fuad at31"	Incoming	Resources		Fund at31"
	March 2021	resources	expended	Transfers	March 2022
General fund Designated fixed asset fund	415,500	649,029	(767,918) ~2753		296,611 84408
Total
		649029	~770 671

As at 31oMarch 2023
		Designated
		Fixed	Restricted
	General	Asset	Income
	Fund	Fund	Funds	Total
Tangible fixed assets	1869682	81,655		268337
Cash at bank and in hand	69,796			69,796
Other net current liabilities	(36,898)			(36,898)
Creditors ofmore than one year	~61097			~6109
As at 31"March 2022
		Designated
		Fixed	Restricted
	General	Asset	Income
	Fund	Fund	Funds	Total
Tangible fixed assets	171,680	84,408		256,088
Cash at bank and in hand	122,313			122,313
Other net current assets	16,126			16,126
Creditors ofmore than one year	~13508			~13508
		4408