HALTON COMMUNITY TRANSPORT
A COMPANY LIMITED BY GUARANTEE
TRUSTEES, REPORT AND
CONSOLIDATED FINANCIAL STATEMENTS
for the year ended
31st March 2024
Company Regl$tration Number 02884986
Cbarity Number 1080333

HALTON COMMUNITY TRANSPORT
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024
Contents
Page
M¢mbers of the board and professional advisers
Truste¢s' annual report
Statement of Trustses, respx)nsibilities
Independent auditors, rep)rt
8-11
Consolidated Siatement of financial activiÉies
12
Consolidat¢d balance sheets
13
Notes to the consolidated financial statements
14-25

Members of the Board and professionAI advisors
Cbafirman
D Mashender
Treasurer
CInc
Tbe b0¥4rd of trustees
Elected Trustees
C Inch
D Inch
M A Hodgkinson
D L Masheder
J F Sheehan
Co-opted Trustees (non voting)
-Halton Borough Council
Representatives
H Haddock - Council Officer
J Briggs - Council Officer
Cllr M Fry - Councillor
Company secretary
M S Arnold
Reglstered offlce
33 Ditton Road
Widnes
Cheshire
WA8 OPP
Auditors
Mitchell Charlesworth (Audit) Lin]ited
Chartered Accountants & Registered Auditors
Glebe Business Park
Lunts Heath Road
Widnes
Cheshire
WA8 5SQ
Bankers
H.S.B.C Bank plc
48 High Slreet
Runcorn
Cheshire
WA7 IAN

HALTON COMMUNITY TRANSPORT
A COMPANY LIMITED BY GUARANTE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2024
The trustees are pleased to present their report together with tbe financial statements of the group and of the
charity for the year ended 31st March 2024.
Reference and adD￿nIstratiVe details
Charity numbcr: 1080333
Company Number: 02884986
]￿e Members of thc board and professional advisors inforniation sd out on page I fonns part of this report.
The consolidated fll]ancial statements comply with the cu￿ent statutory requirements, th¢ Memorandum and
Articles of Association and the provisions of Accounting and Reporting by Charities: Statement of
Recornmended Practice applicable to charities preparing their accounts with the financial reporting standard
applicable in the UK and the Republic of Ireland (FRS 102) (cffective l January 2019). The directors of the
charity are its tnistees for the purpose of clwity law and throughout this report are collectively referred to
as the trustees.
Structure? governance and management
Constitution
Halton Community Transport is a company limited by guarantee governed by its Memorandum and Articles
of Association. It is registcrcd as a charity with the Charity Commission.
Details of trustees who served during thc period and since the period end are Sct out on page l.
isational structure
The organisational stnicture consists of 2 levels: board of trustees and cherity management.
The trustees are responsible for setting general policy, adopting an annual plan and budget, monitoring the
charity by use of budgets and making decisions about the direction of the charity, capitsl expenditure and
senior staff appointm¢nt.
The charity management solely comprises CEO, M S Arnold, who is ￿Sponsible for charity performance,
oversight of safeguarding, the use of resourc¢s, the devclopment, management and operations of the group
and the charity.
Members of tbe Management Committee elect from amongst their own number of honorary officers to
include a Chairperson and Treasurer and may at any time remove or replace such officers. Officers shall
serve for one year, after which they shall be eligible for re-appointment provided that no person serves more
than five Consecutive years in the same officer post.
sk Mana
ement
The tnistees have a risk management stralegy which comprises:
A rcvi¢w of the risks the charity may facc with
The establishmcnt of systems and procedures to mitigate those risks id¢ntificd

HALTON cOM￿IU￿1Ty TRANSPORT
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ELYDED 31st MARCH 2024
Related Parties
The clwity has a l OOO/o owncd Subsidiary Extra Mile Trdnsport Company Limited, wl]ich is incoJporated in
England. The principal activity of th¢ company is the servicing of vehicles, training and the provision of
fuel. This company was set up so that the charity could service its own vehicles and provide revenue to assist
with the running costs of the charity.
The clwity has a close relationship with Halton Borough Council who provides core funding to support the
aims of the charity in providing safe affordable transport for elderly, disabled and vulnerable residents and
community groups within Halton.
Objectives and Aetlvldes
The Charit Commission's
uidance on
ublic benefit
The trustees confirni they have had regard to th¢ charities commission's guidance on public b¢nefrt. Th¢
charity provides transport for disabled people and conLmunity groups in Halton.
The objectives of the charity are to provide relief to the inhabitants of the Borough of Halton and its enviTon8
who have need because of agc, learning or physical disability, or povety, in particular but not so as to limit
the generality of th¢ foregoing: .
to provide and maintain non-profit community transport s¢rvices and
to assist the charitable work of organisations and bodies engaged in the promoting and relief
of such persons through th¢ provision of appropriate services.
Achlevements and performance
Achlevements and perforniance
Pas$enger trips
2023124
2022123
2021122
2020121
2019120
Dial a Ride (inc Merseylink)
41,331
33248
23,062
5,833
70,094
ommunity Buses (inc Schools)
38,740
38,202
36,856
14,640
61,344
otal Passenger Trlps
80,071
71J40
59,918
20,473
135,642
ehicles
20
25
26
24
taff Employed
24
21
17
15
15
olunteers
28
32
43
48
HCT has continued to tl]rivc and are a strong and d￿amiC organisation, we work with our community to ty
to meet their unmet transport needs and combat Transport Povety.

HALTON COMMUNITY TRANSPORT
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2024
FinAncial review
At year-end, the group has unrestricted income funds comprising general fund of £117,416 (2023: £158,483)
and designaled fixed asset fund of £78,902 (2023: £81.855).
Thc group maintains cash and bank balancc of £lOO,116 (2023: £69,796) and has net current assets of
£46,187 (2023: £32,898) at year-cnd which enables us to prepare the financial statements of the group and
HCT on a going concern basis. We are unaware of any un¢¢rtaintics to cause the group and HCT not to
continue as a going concern.
During the year several of the old flect were disposed of and one new to us vehicles were brought onto the
fleet. One outright purchase was made as we rationalised our fleet.
Halton Borough Council continues to support HCT via its 'Dial A Ride, support funding which did reduce
by 50 % to £30,315 as had been predicted thc previous financial year. SchcM)I contracts went out to tender
this year via the Chest. We were successful and the numbers of SEN School Contracts remain strong with
HCT operating at full capacity.
Our relationship with Halton Borough Council continues to be strong with "ann's length" advice and support
being offercd. We continue to op¢rate some Halton BC special educational need transport contracts as part
ofour local value service delivery and we continue to look to the needs of the greater Liverpool City Region,
especially in neighboring Authorities.
Our trading subsidiary The Extra Mile Transport Company Limited has had increased activity this year and
turnover continues to increase as does its donation to HCT, there was also some further investment in the
Garage to ensure its growth.
The regular business we have built up over recent years remains good and invcslmenl in equipment appears
to be paying off. We are continuing to refLKUS the Extra Mile and need to make investment in its future
with new staff, tools and equipment in an attempt to stay ahead of market changes.
The Management and Trustees remain mindful of the need to deliver good Community Transport Services
to the borough's r¢sid¢nts and will remain focused on these core values. The sustainability of Halton
Community Transport and our ongoing responsibility to our customers, volunteer8 and staff are key to our
decision making.
Thc rcsults for the year and the group and the charity's flllancial position at the end of the year are shown in
the attached consolidated financial statements.
Investments powers and policy
Under the Memorandum and Articles of Association. the charity has the power to invest in any way the
tnistees wish.
The trustccs, having r¢gard to the liquidity requirements of operating the charity and to the reserves ￿lIcY
havc operated a policy of kccping available funds in an interest bearing account and seek to achieve a rate
of interest which mat¢h¢s or exceeds inflation as measured by the retail prices index.
Reserves pollcy
It is the policy of the charity to maintain unrestricted funds, which are the free reserves of the charity, at a

HALTON COMMUNITY TRANSPORT
A COMPANY LIMrrED BY GUARANrE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2024
level which equates to approximately three months unrestricted expenditure. This provides sufficient funds
to covcr n]anagement and administration and charitablc cxpcnditure. Unrestricted funds are at an adequate
Icvcl at the year end.
The trustces actively review th¢ majoI risks which the charity faces on a regular basis and believc that
maintaining the free reserves at the level stated above, combined with an annual review of the controls over
key financial systems, will provide sufficient resources in the event of adverse conditions. The trustees have
also examined other operational and business risks which the clwkty faces and COnf￿M that systems have
been established to mitigate the significant risks.
The trustees review perforniance, both financial and operational, at their monthly meetings.
Hans for future perlods
HCT continues to work with the 'Liveryool City Region Combined Authority, via the three routes we service
for them in the neighboring authorities of St. Helens and South Liverpool.
HCT ￿cOgnISeS that the next financial year may be vital for the whole of the CT Sector and UK economy
in genernl as increased living costs and economic losses are driving more and more people into transport
poverty and lon¢lin¢ss.
We also recognise that Y24125 will include a ren¢wal of the Merseylink Contracts and the move towards
"Regional Bus Franchising"
Volunteer8
The clwity is grateful for the efforts of its volunteers who act as drivers, administration staff, passenger
assistants and Board Members. Even though we have lost s¢veral volunt¢ers to ill health and age related
infirniity we still managed to give sorne 16,954 volunteer hours to the Halton Community with a value of
£322,126 (Halton averag¢ earnings figures of £19 per hour ONS 2023). This is the trne measure of the
organisations Social Value and real value to the Halton economy d¢monstrating the continued importance
of our services.
Exemptions from dlsclosure
The charity is not exempt from disclosure of names of trustees. the charity's principal addT¢SS, the name of
auditor and senior statutory auditors.
Funds beld as cu8todlan trustee on behalf of othe
The charity does not hold any fLmd as custodian for others.
The Trustees
The trustees who served the charity during the year were as stated on page l.

HALTON COMMUNITY TRANSPORT
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2024
Audltors
A resolution to re-appoint Mitchell Charlesworth (Audit) Limited as auditors for the ensuing year will be
proposed at the annual general meeting in accordance with section 487(2} of the Companies Act 2006.
Registered office:
Signed by order of the
Trustees
33 Ditton Road
Widnes
Cheshire
WA8 OPP
M S Arnold
Company secretary
Approved by the trustees on I l th December 2024

HALTON COMMUNfrY TRANSPORT
A COMPANY LIMITED BY GUARANTEE
STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31ST
MARCH 2024
Trustees, responsibilities ill relation to the consolidated financial statements
The trustees (who arc also the directors of Halton Community TranSF￿ for the purposes of company Jaw)
are responsible for preparing the trustees, Annual Report and the consolidated fjnancial statements in
accordance with applicable law and United Kingdom Accounting Standards.
Company law requires the trustees to prepare consolidated financial statements for cach fllwicial year, which
give a (n￿ and fair view of the state of affairs of the group and the charitable company and of the inrA)ming
resources and application of rcsources including the income and expenditure of the group for that year.
In preparing these consolidated financial statements, the trnstees are required to:
select suitable accounting policies and then apply theln consistently;
observe the methods and principles in the Charitics SORP 2019 (FRS 102);
make judgements and accounting estimates that are reasonable and PrL￿ent.
prcpare th¢ consolidated fu￿nCIal statements on the going concern basis unless it is inappropriate to
presume that ihe group and th¢ charitable company will continue ill operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy
at any time the financial position of the group and the charitable company and enable them to ensure that the
consolidated fmancial statements comply with the Companies Act 2006. They are also responsible for
safeguarding the assets of the group and the charitable company and h¢nce for taking rea80nablc steps for
thc prevention and deAection of fraud and other irregularities.
In 80 far as the trustees are aware:
there is no relevant audit infom)ation of which the charitable company's auditor is unaware; and
the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant
audit inforn]ation, and to establish that the auditor is aware of that infomation.

Mitchell Charlesworth (Audit) Limited
Chartered Accountsnts
Glebe Business Park Lunts Heath Road Widnes Cheshire
HALTON COMMUNITY TRANSPORT LIMITED
A COMPANY LIMITED BY GUARANTE
Independent Auditorls Report to the Members of Halton
Community Transport Limited
Year ended 31 March 2024
Op5nlon
We have audited the consolidated fmancial stat￿nen(S of Halton Community Transport Limited (the 'charity')
and its subsidiaries (the 'group'} for th¢ year ended 31 March 2024 which comprise the consolidated statement of
financial activities, the consolidated balance sheets and notes to the accounts, including significant accounting
policies. The financial reporting framework that has been applied in their preparation is applicable law and United
Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard
applicable in ihe UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice) and
the Charities SORP 2019.
In our opinion the Consolidated fllrancial stat¢m¢nts:
give a true and fair view of the state of the group's and charity's affairs as at 31 March 2024, and of the
group's incoming resources and application of resour¢¢s, including its income and exp¢nditure, for the year
then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
have been prepared in accordance with the requirements of the Companies Act 2006, and
have been prepared in accordance with the Charities SORP 2019.
Basfis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable
law. Our responsibilities under thos¢ standards are further described in the Auditor's responsibilities for the audit
of the consolidated financial statements section of our report. We are independent of the group and clwity in
accordance with the ethical requiremcnts that are relevant to our audit of the consolidated financial statements in
the UK including the FRC'S Ethical Standard. and we have fulfilled our other ethical r¢sponsibililies in
accordance with thesc requirements. We believe that the audit evidence wc have obtained is sufficient and
appropriate to provide a basis for our opinion.
Coneluslons relating to going concern
In auditing the consolidated financial statements, we have Concluded that the trustees use of the going concern
basis of accounting in the prcparation of the consolidated financial statements is appropriate.
Based on the work we have perfonned, we have not identified any material uncertaintics rclating to events or
conditions thaL individually or collectively, may cast significant doubt on the group's or Charity's ability to
continue as a going concern for a period of at least twelve months from when the consolidated fmancial statements
are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the
relevant sections of this report.

Other Inforniatlon
The other inforniation comprises the inforniation included in the trustees. annual report other than the consolidated
financial statements and our auditor's report ther¢on. The trustees are responsible for the other inforniation
contained witbin the annual report. Our opinion on the consolidated financial statements does not cover the other
inforniation and, except to the extent otherwisc cxplicitly stated in our rqx)rt, we do not exprcss any forni of
assurance conclusion ther￿n.
Our responsibility is to rcad the other inforniation and, in doing so, considcT whether the otbcr inforn]ation is
materially inconsistent with the consolidated financial statements or our knowledge obtained in the course of the
audit, or otherwise appears to be matcrially misstated. If we identify such material inconsistencies or apparent
material misstatements, we are requird to detern]ine whether this gives rise to a material misstatement in the
consolidated financial statements or a material mi88tatemmt of the other inforniation. If. based on the work we
have perfonned. we conclude that there ig a material misstatement of this other inforn]ation, we are required to
report that fact.
We have nothing to report in this regard.
Oplnlons on other matter8 prescrlbed by the Comp￿1¢5 Aet 2006
In our opinion, based on the work undertaken in the course of the audit:
the infonnation given in the trustees, report for the financial year for which the consolidated fu￿1claI
statements are prepared is consistent with the consolidated fuwicial ststements. and
the trustees, report has been prepared in accordanc¢ with applicable legal requirements
Matters on whl¢h we are requlred to report by exceptloD
In the light of the knowledge and und¢rstanding of the group and charity and its enviroDment obtaincd in the
course of the audil we have not identified material misstatements in the trustees. report.
We have nothing to report in respect of thc following matters in relation to which the Companies Act 2006 requires
us to report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not been received from
branches not visited by us. or
the consolidated fllwicial statements are not in agrccmcnt with the accounting records and retUrn8' or
certain disclosures of trustees, remuneration specified by law are not made; or
we have not received all the inforn)ation and explanations we require for our audit. or
the trustees were not entitled to prepare the con801idated financial statements in accordance with th¢ small
companies regime and take advantage of the small companies exemption from the requirement to prepare a
strategic report.
Re8pon8lbllitie8 of trustee8
As explained more fully in the tTUStees' responsibilities statemen¢ the trustees (who are also the directors of the
clwitsble company for the purposes of company law) are responsible for the preparation of the ￿nSol1datCd
fu￿nCIal statements and for being satisfi¢d that they give a true and fair view, and for such internal control as the
trnstees detennine is necessary to enable the preparation of consolidated financial statements that are free from
material misstatement, whether due to fraud or error.
In preparing the consolidated ftnancial statements, the trustees are responsible for assessing the ￿0up'S and
charity's ability to continue as a going conccrn, disclosin& as applicable, matters relatcd to going concern and
using thc going concern basis of accounting unless thc trustees either intend to Itquidate the wup or thc charity
or to ccasc opcrations. or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the eonsolidated financial slatemeDts
Our objectives are to obtain reasonable assurance about whether the consolidated fmancial statements as a wholc
are free from material misstatemen( whether due to fraud or error, and to issue an auditor's report that includes
our opinion. Reasonable assurance is a high level of assurance but 18 Tlot a guarantee that an audit conducted in
accordance with ISAS (UK) will always dctcct a material misstatement when it cxists. Misstatcments can arise
from fraud OT c￿r and are considered material if. individually or in the aggregate, they could reasonably be
cxpectcd to influence the economic dc£isions of users taken onthcbasis of these consolidated financial statcmcnts.
The extent to which our procedures are capable of detecting irregularitics, including fraud. is detailed below.
Extent to Ivhich the audlt was Considered CY4pable of detecting firregularlties, including fraud
We identify and assess the risks of material mIsststem￿t of the consolidated financial statements, whether due to
fraud or error, and then design and ￿fOrnI audit procedures responsive to those risks, including obtaining audit
evidence that is sufficient and appropriate to pmvide a basis for our opinion.
Identifying and assessing potendal rlsks related to irregularities
In identifying and assessing risks of material misstatement in respect of irregularities. including fraud and non-
compliance with laws and regulations, we considered the following:
th¢ nature of the industry and sector, control environment and business perfonnance"
the charity's own ass¢ssm¢nt of th¢ risks that irregularities may occur either as a result of fraud or error.
th¢ results of our enquiries of management about tbeir own identification and asse&sment of the risks and
irregularities;
any matter8 we idcntified having obtsined and reviewcd the companies documentation of their policies and
procedures relating to:
identifying, evaluating and complying with laws and rcgulations and whether they were aware of any
instances of non-compliance:
detecting and responding to th¢ risks of fraud and whether they have knowledge of any actual, suspected or
alleged fraud;
the internal controls established to mitigate risks of fraud or non-complianc¢ with laws and regulations; and
the matters dis¢ussed among the audit engagement team regarding how and where fraud might occur in the
consolidated financial statements and any potential indicators of fraud.
As a result of these procedures, we considered the opportunities and incentives that may exist within the cl]arity
for fraud and identified the greatest potential for fraud in the following areas:
(i) The presentation of the charity's statement of financial activities, and (li) the charity's accounting policy for
revenue recognition,. In common with all audits under ISAS OJK). we are also required to perforn] specific
procedures to respond to the risk of management override.
We also obtained an understanding of the legal and regulatory framework that the company operates in. focusing
on provisions of those laws and regulations that had a direct effect on the detern]ination of material amounts and
disclosures in the consolidated financial statements. The key laws and regulations we considered in this context
included: the Companies Act 2006 and Ckwitics SORP 2019.
In additio￿ wc considered provisions of other laws and regulations that do not have a direct effect on the financial
statements but compliance with which may be fundamental to th¢ acad¢my's ability to operate or to avoid a
material pcnalty. This includes regulations concerning Data Protwtion and Safeguarding.
io

Audit response to rlsks Identified
As a result of perforniing the above, we identified income recognition, OVaTide of controls and adberence to laws
and regulations as thc key audit matters relatcd to the potcntial risk of fraud.
Our procedures to rcspond to risks identificd illcludcd cnquiry of management, those chargcd with governance
around actual and potential litigation and claims, rcviewin& rcvicwing consolidated f￿￿]Cial statemcnts
disclosures and testing to supporting documentation to assess compliance with relevant laws and regulations
described above as having a direct effect on thc consolidated financial statements, pcrfonning analytical
procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatemcnt
due to fraud and in addressing the risk of fraud through management override of controls, testing the
appropriateness of journal entries and other adjustments" assessing whether the judgements made in making
accounting estimates are indicative of a potential bias" and evaluating the business rationale of any significant
transactions that are unusual or outside the nonnal course of bu8ine8S.
We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team
members and remained al¢rt to any indications of fraud or non-¢ompliance with laws and regulalions throughout
the audit.
A further description of our responsibilities for the audit of the consolidated financial statements is localed on the
Financial Reporting Council, s website at: www.frc.org.uklauditorsresponsibilities. This description fornis part
of our auditor's ￿pOrt.
Use of our report
This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of ihe
Companies Act 2006. Our audit work has been undertaken so that we might state to the charitsble company's
members those matters we are required to state to them in an auditor's report and for no other purpose. To ihe
fullest extent perniit*d by law, we do not accept or assume responsibilily to anyone other than the charity and
the Charity's members as a body> for our audit work, for this report, or for the opinions we have fornied.
Robcrt Davies F. C. A. (Senior Statutory Auditor)
MITCHELL CHARLESWORTH (AUDrr) LIMITED
Accountants
Statutory Auditor
Glebe Business Park
Lunts Heath Road
Widnes
Cheshire
WA8 5SQ

IIALTON COMMUNITY TRANSPORT
A COMPANY LDIITED BY GUARAIYTEE
Consolidated Statement of Financial Actliltles {including income and expenditure account)
Year ended 31st March 2024
Total Funds
Total Funds
Year to 31"
Yearto 31"
Mydrch 2024 March 2023
Unrestricted
Funds
Restricted
Funds
Note
Incoming re80urces
Incoming resourcesfrom genera¢edfund¥
Activiliesfor generatingfunds
Cornmercial trading operations
14@461
146,461 130,913
Investment income
206
146,667
206
146,667
132
131,045
Jneoming resourc&sfrom
eharilable acdvides."
Operntion of transport services
Total IDcomlDg resour¢e$
Resources expeDded
Cos¢s ofgeneratingfunds..
Commercial trading operations
Investment management costs
840 961
987 628
16
840 961 LL24
747 969
50,946
50,946
46,325
Sub total cost of generating funds
Charitable oclivities:
Operation of transport services
57,095
57,095
55,377
960,805
960,805
824,173
Go￿rnanCe eosts
Tlwillon
Total resources expended
Net outgoing resources before
transfers
Gross transfers between fimds
Net movement in funds
10
15
11,117
11,117
9,300
1031448
1031448 888 850
(43,820)
(43,820)
(140,881)
(43,820)
{43,820)
(140,881)
Reconciliation of funds
Totsl funds brought forward
240 138
381019
Totsl funds carried forward
196 318
196 318
240 138
The group has no recognised gains or losses other than the results for the year as set out above.
There were no acquisitions in the current or previous year, and all of the activities of the group are classed
as continuing.
12

IIALTON commuN￿y TRANSPORT
A COMPANY LDirfED BY GUARANTEE
Consolidated Balance sheet
Group
Charity
31"March 31 March 31"March 31"Mareh
2024
2023
2024
2023
Fixed assets
Tangible assets
Investment
16
17
193,484
268,337
193,484
268,288
193,484
268,337
193,485
268,289
Current assets
Stocks
Debtors
Cash at bank and in hand
18
19
3,611
42,458
100,116
3,011
40,782
69,796
3,611
42.458
90,996
3.611
55,478
58,024
146,185
114,189
137,065
117,113
Credltors: Amounts fallfing due
wlthln one year
20
73
Net current assets
32
263
Total assets le85 current liabilitie$
239,671
301,235
239,671
311,552
Credltor8: Amounts falllng due after
more than one yerdr
21
43
Net assets
196
240 138
196
250 455
The funds of the group ind the charity
Resliicted income funds
Unrestricted income funds
General fimd
Designated fixed asset fund
Total funds
117,416
158,483
117,416
168,800
78 902 ￿5
250 455
22
196 318
240 138
The consolidated fmancial statements have been prepared in accordance with the provisions of the
Companies Act 2006 applicable to companies subject to the small companies, regime.
These consolidated financial statements were approved by the members of the committee and auth0ri8ed for
issue on thc I I th December 2024 and are signed on their behalf by:
M Arnold
Company secretary and CEO
13

l. Accounting Policie5
Basis of Preparation and Consolldatlon
The consolidated fmancial statements have been prepared under the historical cost convention. The
consolidated financial statements have been prepared in accordance with FRS 102 "The Financial
Reporting Standard applicable in the UK and Republic of Ireland" ("FRS102"). "Accounting and
Reporting by Charities" the Statement of Rccommcndcd Practice for Charities applying FRS 102,
the Companies Act 2006 and UK G¢nerally Accepted Accounting Practice as it applies from I
January 2019. Halton Community Transport is a Public Benefit Entity as defined by FRS102. Th¢
principal accounting policies adopted in the preparation of the consolidated financial statements
are set out below.
These consolidated financial statements consolidate the assets, liabilities, income resources and
resources expended of the charity and its wholly owned subsidiary Extra Mile Transport Company
Limited (hereafter collectively referred to as the 'group') on a line-by-line basis and all intra-group
trat]sactions balances, income and expenses arc climinated on consolidation.
A separate statement of financial activities and income and expenditure account are not presented
for the charity itself following the exemptions afforded by section 408 of the Companies Act 2006.
Going eoneern
At the time of approving the consolidated financial statements, the trustees have a reasonable
expectstion that the company has adequate resources to continue in operational existence for the
forcseeablc future. Thus. the trustees continue to adopt the going concern basis of accounting in
preparing the consolidatcd financial statements.
Statement of Cash Flows
The trl￿tee8 have taken advantage of the provisions in the SORP for charities applying FRS102
Update Bulletin I not to prepare a statement of cash flows.
Incoming resources
Voluntary income including donalions, gifts and grants that provide core funding or are of a general
nature are reco8nised where there is entitlement, certainty of receipt and the amount can be
measured with sufficient reliability. Such income 18 only defe￿d when:
The donor specifies that the grant or donation must only be used in future accounting period5:
or
Thc donor has imposed conditions which must be met before the group has unconditional
entitlement.
Income from commercial trading activities is recognised on a recoverable basis.
Jncome from charitable activities includes income rcceivcd undcr contract or where entitlcmcnt to
grant funding is subject to specifLC perforniance conditions and is recO￿Ls¢d as earncd (as the
related goods or services arc provided). Grant income included in this category provides funding
to support provision of specific transport services and is recognised where there is entitlement,
certainty of receipt and the amount can be measured with sufficient reliability.
14

HALTON COMMUNITY TRANSPORT
A COMPANY LIMITED BY GUARANTEE
Notes to the Consolidated flnanci21 statejnents
Volunteers and donated servlces and facilities
The value of serviccs provided by voluntecrs is not incorporatcd into thcse consolidated financial
statements. Further details of the contribution made by volunteers can be found in thc trustee's
annual report.
Resources expellded
Expenditure is recognised when a liabi]ity is incurred. Contractual arrangements and perforn)ance
related grants are recognised as goods or services are supplied. Other grant paymmts are
recognised when a constructive obligation arises that result in the payment being unavoidable.
Costs of generating funds are those costs incunrd in attracting voluntary income, and those
incurred in trading activities that raise funds.
Charitable activities include expenditure associated with the provision of transport Services.
Governance costs include those incurred in the governance of the group and its assets and
are primarily associated with constitutional and statutory requirements.
Support costs in¢lude central functions and have been allocated to activity cost categories on
a basis ¢on8lStent with the use of resources,
Tanglble fixed assets
Individual r￿ed assets costing £100 or more are Capitalised at cost.
Tangible fixed assets are dq)reciated on a straight line basis over their estimated useful lives as
follows:
Asset titegory
Freehold Property
Fixtures, Fittings & Equipment
Motor Vehicles
Annual rate
Investment
Investmcnt is initially measured at transaction price excluding transaction costs, and is
subsequently measured at fair value at each reporting datc. CILanges in fair value are recognised in
net income/(expenditurc) for the year. Transaction costs arc expensed as incunEd.
A subsidiary is an entity controlled by the Halton Community Transport. Control is the power to
govern the fmancial and operdting policies of the entity so as to obtain benefits from its activities.
Impairnient of fixed assets
At each reporting end date, the Halton Community Transport reviews the carrying amounts of its
tangible assets to detenninc whether the￿ is any indication that those assets bave suffered an
impainnent loss. If any such indication cxists, the rccoverabl¢ amount of the a8S¢t is estimated in
order to dcterniine the cxtent of the impainnent loss (if any).
Stock
Stock is included at the lower of cost or net r¢alisable value.
15

HALTON COMMUNITY TRANSPORT
A COMPANY LIMITED BY GUARANTEE
Notes to the Consolidated financial statements
Provision
Provisions are recognised when the wup and the charity have an obligation at the reporting date
as a rGsult of a past event which it is probable will result in the transfer of economic bencfits and
the obligation can bc estimated reliably.
Provisions are measurcd at the best estimate of the amounts requi￿1 to settle the obligation. Where
the cff¢ct of the time value of money is material, the provision is bascd on the present value of
those amounts, discounted at the discount rate that reflerts the risks specific to the liability. The
unwinding of the discount is recognised within interest payablc and similar charges.
Funds structure
The group has a number of restricted income funds to account for situations where a donor requires
that a donation must be spent on a particular pury)08e or where funds have been raised for a specific
purpose.
All other funds are unrestricted income funds. These are available for use at the trustee's discretion
in fiwtherance of the gen¢ral objectivcs of the group.
Included within the unrestricted funds are designated fLmds which are funds that have been set aside
for specifi¢ purposes.
Penslon costs
The group operates a defined contribution scheme for the benefit of its employees. The costs of
ontributions are written off against profits in the year they are payable.
Finance and operatlng leases
Where the group enters into a lease which entails taking substantially the risks and rewards of
ownership of an asset, the leas¢ is treated as a finance lease. The asset is recorded in the balance
sheet as a tangible fixed asset and is deP￿lated in accordance with the above depreciation policies.
Future instalments under such leases, net of finance charges are included within Creditors. Rentals
payable are apportioned between the fu￿1Ce element, which is charged to the SOFA on a straight
line basis and the capital elemeut which reduces the outstanding obligation for future instalments.
Rentals under operating le&8es are charged on a straight-line basis over the lease term.
Financial instruments
Financial instrnments are classified and accounted for, according to the substance of the conlractual
arrangement, as financial assets, financial liabilities or equity instruments. An equity instrumenl is
any contract that evidences a residual interest in the assets of the company after deducting all of its
liabilities.
Grants receivable
Grants r¢￿1Vable are included on an aCCTr￿lS basis.
16

HALTON COMMUNITY TRANSPORT
A COMPANY LIMITED BY GUARANTEE
Notss to the Consolldated fjnaneial statements
2. Judgements and key sources of estimation uneertalnty
In the application of the group's 2nd the charity's accounting policies, the trustees are required to
make judgem¢nts, ¢stimates and assumptions about the carrying amount of assets and liabilities
that a￿ not readily apparent from other sources. The estimates and associated assumptions are
based on histOTical ¢xpwieDce and other factors that are considered to be relevant. Actual results
may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to
accounting estimates are recognised in the period in which the estimate is revised where the revision
affects only that period, or in the period of the revision and future periods where the revision affects
both current and future periods.
3. Legal status of tbe ehArlty
The ¢haTity is a company limited by guarantee and has no share capital. The mcmbers of the
company are the trustees named on page l. The liability of eaoh member in the event of winding
up is limited to £1.
4. Flnanclal activities of the charity
The fjnancial activities shown in the consolidated statement includes those of the charity's wholly
owned subsidiary, Extra Mile Transport Company Limited.
A summary of the financial activities undertaken by the charity is set out below,.
2024
2023
Gross IDcomlng re$our¢es
Total expenditure on charitable activities
Net incomlng]{outgolng) resources
Total fijnds brought forward
Total funds carried forward
915,024
969 161
(54,137)
250 455
698,132
834 747
(136,615)
387 070
250 455
Represented by:
Restricted income fiinds
Unrestricted income funds
196 318
250 455
17

IIALTON COMMUNITY TRANSPORT
A COMPANY LIMITED BY GUARANTEE
Notes to the Consolidated fmanclal statements
5. Incoming resources from Aetlvllles for generating funds
Thc wholly owned trading subsidiary Extra Mile Transport Company Limited, which is
incon)orated in the United Kingdom, pays all but a proportion of its profits to the charity by way
of donation. The subsidiary is used lor non-primary trading PUTposes.
The trading rcsult5 of the subsidiary are summarised below.
2024
2023
Turnover
Cost of sales and adminithtion costs
Net profit
Amount gift aided to charity
Taxation
Intcrest received
Absorbed by subsidiary
146,461
62
84,084
(73,781)
130.913
76,810
(81,080)
14
The Assets and liabllities of the subsidiary were:
Fixed assets
Current assets
Current liabilities
Total net assets
49
11,772
14,023
Aggregate share capital and reserves
The above results include the trade with Halton Cornmunity Trdnsport.
Cost of sales includes expenditure incurred by Halton Community TThinsFx)rt on bchalf of Extra
Mile Transport Company Limited of £nil {2023: £nil).
A balance of £4,903 was due to Extra Mile Transport Company Limited at the year end from Halton
Community Transport. (2023: £14,696 due from Extra Mil¢ Transport to Halton Community
Transport)
6. Investment Income
All of the group's investment income arises from an interest b¢arin8 deposit account.
7. Incoming resources from charttable activities
The income was primarily from the operation of the transport services.
Unrestricted Restricted Total funds Total fimds
funds
funds
2024
2023
Grants
Fares
Council contracts
Mersey link
Other income
Profit on disposal of fixed assets
48,510
90.268
307,446
385,388
4.149
48,510
90,268
307,446
385,388
4,149
60.630
64,996
204,263
284,535
840 961
616 924
18

HALTON COMMUNITY TRANSPORT
A COMPANY LIMITED BY GUARANTEE
Notes to the Consolidated financlal statements
Costs of cbaritsble activitses by fund type
Unrestricted Restricted Total Funds Total FuDds
Funds
Funds
2024
2023
Direct ch￿ilabl¢ activity
Support costs
859,472
IOlJ33
859,472
101,333
765,474
58,699
960,805
960,805
824,173
Costs of charhable actlvltles by actlvlty type
Activitles
undertaken
directly
Support Total Funds Total Funds
costs
2024
2023
Direct clwitable activity
859,472
101,333
960,805
824,173
10. Governanee costs
Unrestricted Restricted Total Funds Total Funds
Funds
Fund8
2024
2023
Audit and accountancy
11,117
11,117
9,300
11. Truste￿, emoluments
None of the trustees (or any persons connected with them) received any remunerdtion or benefits
from the group and the charity during the year (2023: £nil).
12. Analysis of stsff costs
2024
2023
SalaTiCS and wages
Social security costs
Pension costs
519,957
43,862
396,354
27,454
No employee received remuneration of mor¢ than £60,000.
The group contributes to a personal pension plan on behalf of its cmployees. No contributions
were payable to the fLmd at 31 st March 2024 (2023: £Nil).
19

HALTON COMMUNITY TRANSPORT
A COMPANY LIM￿ED BY GUARAI¥TEE
Notes to the Consolidated f￿ancIal statements
13. Staff numbers
The average number of full-time equivalent employees (including casual and part time stafo
during the year was as follows:
2024
Number
22
2023
Number
18
Charitable activities
Management and administration
24
20
14. Movement in total funds for the year
2024
2023
This is stated after charging:
Depreciation of owned fixcd assets
Depreciation of r￿ed assets held under hire purch&8e agreements
Auditor's remuneration:
External audit
Other audit services
Other services
65,110
23,700
65,126
25,333
11,117
1,850
9,300
1,650
1,114
15. TaxatloD
The ¢harity is a registered charity and no provision is considered necessary for taxation. The
trading subsidiary has a co￿oratIon tsx liability of £2,431 (2023 - £Nil).
2024
2023
Current tax
Reconclliation of effectlve tax rate
2024
2023
Total resources expended before taxation
{42,820)
(140,881)
Expected tax based on the standard rate of tax in the UK 19
/0(2023:19 %)
(8,326)
(26,767)
Tax exempt charitable activities
Other pernianent differenccs
Rcmeasurement of deferred tax for changes in tax rates
Movement in deferred tax not recognised
Total tax expense Sncluded In profit or loss
10,748
25,956
798
(4)
17
(3)
12
2,431
20

L4LTON COMMUNITY TRANSPORT
A COMPANY LIMITED BY GUARANTEE
Notes to the Consolldatsd finanelal statements
16. Tanglble fixed as$ets- group
Fixtures,
Freehold
Ffittings &
Property Equipment
Motor
Vehicles
Total
Cost
At I st April 2023
Additions
Disposals
At 31st March 2024
158,437
124,964
938,057
13,957
188410
1.221,458
13,957
188410
158 437
Depreclatlon
At 1st April 2023
Charge for the year
Released on d￿pOsalS
At 31st March 2024
64,705
3,167
111,396
3,924
777,020
953,121
81,719
88,810
188 410
188 410
670
853
29 ￿21
115 320
Net book value
At 31st March 2024
At 31 st March 2023
90
13
61
21

HALTON COMMUNITY TII4NSPORT
A COMPANY LIMITED BY GUARANTEE
Notes to the Consolidated fmancial statements
16 TAnglble fixed assets - Charity {continned)
Flxtures,
Freehold
Fitting$ &
Property Equipment
Motor
Vehicles
Total
Cost
At I st April 2023
Additions
Disposals
At 31st March 2024
158,437
109,958
938,057
13.957
1,206,452
13,957
158 437
109 958
1031999
Depreciation
At 1st April 2023
Charge for th¢ year
Released on disposals
At 31" March 2024
64,705
3,167
96,439
3,875
777,020
81,719
188 410
670
938,164
88,761
100 314
838 515
Net book value
At 31st March 2024
At 31 st March 2023
193 484
268 288
519
161037
The net book value of assets held on hire purchase at the year end was £63,400 (2023: £87,100)
and the depreciation charge for th¢ y¢ar was £23,700 (2023.. £25,333).
17 Investment - Charity
2024
2023
Cost
At 31st March 2023, 1 April 2023
and 3 1st March 2024
Carryfing amount
At 31 st March 2023, 1 April 2023
and 31st March 2024
Details of the Halton Community Transport's subsidiary at 31 March 2024 are as follows:
Class of
/0 of directly
Nature of business shares held held
Vehicle repairs
Ordinary
loo%
and maintenance Share
and provision of
Name of undertaking Registered office
Extra Mile Transport 33 Ditton Road
Company Limited
Widnes, Chcshire
WA8 OPP
22

HALTON COMMUNITY TRANSPORT
A COMPANY LIMfTED BY GUARANTEE
Notes to the Consolidated finanelal ststements
18. Stocks
Group
2024
Charity
2024
2023
2023
Stocks
19. Debtors
Group
2024
Charity
2024
2023
2023
Trade debtors
Amounts due from subsidiary
underLakillg
Other debtors
35,228
30,477
35.228
30,477
14,696
458
20. Credltors: amounts falllng due wltbln one year
Group
2024
Charity
2024
2023
2023
Trade creditors
Cory)oration tax
Other taxes and social security ¢osts
Amounts due to subsidiary
Hire purchase agreements
Other creditors and accruals
6,132
2,431
16,937
9,300
6,950
12,113
11,478
4,903
17,744
8,113
17,744
17,744
17,744
Hire purchase agreements disclosed under creditors falling due within one year are secured
again8t the assets to which they relate.
21. Creditor8: amounts fAlllng due After more than one year
Group
21124
Cbarity
2024
2023
2023
Hire purchase agreements
43
43
There are no amounts falling due in more than five yeaTS in respect of hire purchase agreements.
Hire purchase agreements disclosed under creditors falling due after MOTC t1￿1 one year are
ured against the assets to which they relate.
23

HALTON COMMUNITY TRANSPORT
A COIVIPANY LIMITED BY GUARANTEE
Notes to the Consolldated fmancial statements
22. Analysis of charitable funds
Analysis of unrestricted fuDd movements
Group
Fund at 31"
March 2023
Incoming Resources
resources
expended Transfers
Fund at 31"
Mareb 2024
General fund
Designated fixed asset
fund
Total
158,483
987,628 (1,028,695)
117,416
240 138
1031448
987 628 L
196
Group
Fund at 31"
MArcb 2022
Incoming Resources
resources
expended Transfers
Fund Ydt 31"
March 2023
General fund
Designatcd r￿ed asset
fund
Total
296,611
747,969 (886.097)
158,483
381019
747 969
888 850
240 138
Flxed asset fund (Restricted)
This fund rcpresenls the outstanding grant Contributions towards fixed assels which have not yet
been spent by the group.
Deslgnated fixed as8et fund {Unre5tricted)
This fund represents ihc nei book value of the proportion of thc vehicles and equipment that was
by grant funding. This fund is reduced annually by the related depreciation.
Transfer8
Transfers between funds primarily reprcsent fixed assets purchased from rcstricted funds where
the acquisition of the fixed assets has discharged the restriction and the assets are transfetted to
unrestricted funds. Previously the fixed assets were held in restricted funds until fully dq)reciated.
24

HALTON COMMUNITY TRANSPORT
A COMPANY LIMITED BY GUARANTE
Notes to the Consolldated financial statements
23. Analysis of group net assets between funds
As At 31 Mareh 2024
Designated
Fixed
Asset
Fund
Re8trIeted
Income
Funds
General
Fund
Total
Tangible fixed assets
Cash at bank and in hand
Other net current liabilities
Creditors of more than one year
114,582
100,116
(53,929)
43
117 416
78,902
193,484
100,116
(53,929)
196
As at 31 March 2023
De8lgnated
Flxed
Asset
Fund
Restrlcted
Income
Funds
General
Fund
Total
Tangible f￿¢d as$¢ts
Cash at bank and in hand
Other net current assets
Creditors of more than one year
186,682
69,796
{36,898)
81,655
268,337
69,796
(36,898)
158 483
25