HALTON COMMUNITY TRANSPORT
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025
HALTON COMMUNITY TRANSPORT
A COMPANY LIMtTED BY GUARANTEE
TRUSTEES, REPORT AND
CONSOLIDATED FINANCIAL STATEMENTS
for the year ended
31st March 2025
Company Reglstration Nllmber 02884986
Charity Nun)ber 1080333

HALTON COMMUNITY TRANSPORT
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025
Contents
Page
M¢mb¢rs of the board and professional advisers
Trustees, annual report
Statement of Trustees, responsibilities
Independent auditors, report
8-11
Consolidated Statement of financial activities
12
Consolidated balance sheets
13
Notes to the consolidated fmancial ststem¢nts
14-25

HALTON COMMUNITY TRANSPORT
A COMPANY LIMITED BY GUARANTE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2025
Members of the Board and profe$sionAI advisors
Chairman
D Mashender
Treasurer
C Inch
The board of trustses
Elected Trustees
C Inch
D Inch
M A Hodgkinson
D L Mahseer
J F Sheehan
A Mernor (Appointed l October 2025)
K L Hawitt (Appointed l October 2025)
L Gibbs (Appointed l October 2025)
Co•OPted Trustees (non voting)
-Halton Borough Council
Repre5eDtatlves
H Haddock - Council Officer
J Briggs- Council Officer
Cllr M Fry - Councillor
Company secretary
M S Arnold
Registered oifice
33 Ditton Road
Widnes
Cheshir¢
WA8 OPP
Auditors
Mitchell Charleswortb (Audit) Limited
Chartered Accountants & Registered Auditors
Glebe Business Park
Lunts Heath Road
Widnes
Cheshire
WA8 5SQ
Bankers
H.S.B.C Bank plc
48 High Street
Runcorn
Cheshire
WA7 IAN

HALTON COMMUNITY TRANSPORT
A COMPANY LIMITED BY GUAILINTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2025
The trustees are pleased to present their rewrt together with the financial statements of the group and of the
clwity for the year ¢T￿ed 31 st March 2025.
Reference and administrative details
Charity number: 1080333
Company Number: 02884986
The Members of the board and professional advisoTS infonnation set out on page I forn]s part of this report.
The consolidated financial statements comply with the currenl statutory requirements, the Memorandum and
Articles of Association and thc provisions of Accounting and Reporting by Charities: Statement of
Recommendcd Practice applicable to charities preparing their accounts with the financial reporting standard
applicable in the UK and the Republic of Ireland (FRS 102) (effective l January 2019). The directors of the
charity are its trustees for the purpose of charity law and throughout this report are collectively referred to
as the trustees.
Structure* governance and managen)ent
onstitulion
Halton Community Transport is a company limited by guarantee governed by its Memorandum and Articles
of Association. It is registered as a charity with the Charity Commission.
tktai18 of trustees who served during the period and since thc period end are set out on page l.
yanisational structure
The organisational structurc consists of 2 levels: board of trustees and charity managem¢nt.
The trustees are responsiblc for setting general policy, adopting an annual plan and budget, monitoring the
charity by use of budget8 and making decisions about the direction of the charity, capital expenditure and
senior staff appointmenl.
The charity managcrnent sol¢ly comprises CEO, M S Arnold, who is responsible for clwity perforn]ance,
ovcrsight of safeguarding, the use of resourccs, the development, management and operations of the group
and the charAty.
Members of the M¢inagement Committee elect from amongst their own number of honorary officers to
include a Chal￿erson 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-appointlnent provided that no person serves more
than five consecutive years in the same officer post.
Risk Mana
yement
The trustccs have a risk management strategy which comprises:
A review of the risks the clwity may face with
The establishm¢nt of systems and procedures to mitigate those risks identified

HALTON COMMUNITY TRANSPORT
A COMPANY LIMITED BY GUARANTE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st I￿I￿RCH 2025
Related Parties
The clwity has a 100 % 0￿med subsidiary Extra Mile Transy)rt Company Limited, which is incorporated in
England. The principal activity of the company is the scrvicing of vehicles. training and the provision of
fi￿1. This company was set up so that tbe charity could service its own vehicles and provide r¢vmue to assist
with the running costs of the clwity.
The cl]arity 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 activities
The Chari
Commission's
ceon
ubli
The trustees confm they have had regard to the charities commission's guidance on public benefit. The
charity provides transport for disabled pcoplc and community groups in Halton.
The objectives of the charity are to provide relief to the inhabitants of the Borough of Halton and its environs
who have need because of age, learning or physical disability* or poverty, in particular but not so as to limit
the gen¢rality of the for¢going: .
to provide and maintain non-profit community transport services and
to assist the charitable work of organisations and bodies engaged in the promoting and relief
of such persons through the provision ofappropriate services.
Achievements and perforniaDce
ehievenJent8 and
performanee
Passenger trIp8
2024125
2023124
2022123
2021122
2020121
Dial a Ride (inc Merseylink)
52,680
41,331
33,248
23,062
5.833
ommunity Buses (inc Schools)
32,064
38,740
38,202
36,856
14,640
otal Passenger Trlps
84,744
80,071
71,540
59,918
20,473
ehicles
22
20
24
25
26
taff Employed
29
24
21
17
Is
olunteer8
18
28
32
40
43
HCT has continued to thrive and are a strong and dynamic organisation, we work with our community to ty
to meet their unmet transport needs and combat Transport Povety.

HALTON COMMUNITY TRANSPORT
A COIVIPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2025
Financial review
At year-end, the group has unrestricted income funds comprising general fund of £92,803 (2024: £117,416)
and designated fixed asset fund of £76,149 (2024: £78,902).
The group maintains cash and bank balance of £53,096 (2024: £100,116) and has net current assets of £8,257
(2024.. £46,187) at year<nd which enables us to prq)arc the fmancial statcmcnts of the group and HCT on
a going concern basis. We arc unaware of any uncertainties to cause the group and HCT not to continue as
a going concern.
HCT has continued to demonstrate resilience and dynamisrn. dcspite this fmancial year being one of the
most challenging on record. We remain committed to working closely with our community to address unmet
transport needs and to combat transport povcrty.
We had anticipated that a change in Government would bring an end to the period of austerily. Unfortimately,
this proved not to be the case. Instead. we faced an unanticipated and unprecedented increase in National
Insurance contributions which Fx)sed a genuine existential threat to HCT.
Fortunately, our two main contractual partners- the Liverpool City Region Combined Authority (LCRCA)
and Halton Borough Council - recognised the severity of this challenge and responded by incr¢asing
contractual payments slightly, easing the immediate financial burden.
This increase in National Insurance had a greater impact on HCT as a result of Ihe reduction in our volunteer
base and the CO￿espOnding growth in our paid staff team. This transition has been a natural bul unfortunate
outcome of our ageing volLmteer workforce and the difficulty in recruiting replacements.
During the year, two additional vehicles were brought into the fleet. One was acquired outright, following a
toial insurance loss, the other as part of our ongoing fleet replenisl)ment strategy.
Halton Borough Council has continued lo support HCT through its *Dial-a_Ride* funding, which remained
at £30,315. School contracts have remained robust, with HCT op¢rating at full capacity throughout the
financial year.
Our relationship with Halton Borough Council continues on an "arni's length" basis, with advice and support
available when requircd. We continue to deliver special educational needs transport contracts on behalf of
Halton BC as part of our local value service provision, while also seeking to mcci the wider needs of the
Liverpool City Region, particularly in neighbouring authorities.
Our trading subsidiary, "The Extra Mile Transport Company Limited", has seen increased activity this year.
Turnover continues to grow, and so too docs its contribution to HCT. We have also made further investments
in the Garage to support ils growth. Extra Mile continues lo Stren￿en its reputation as a specialist in van
and light goods vehicle serviccs, with more of our customers transitioning to Evs it is very important to
secure new markcls.
The consistent business we have developed in recent years remains strong, and recent investments in
equipment are delivering returns. We remain focused on positioning Extra Mile for the future, which will
require further investment in staff, tools, and equipment in OTdcr to stay ahcad of changing maTkct demands.
Th¢ Management and Trustees remain committed to delivering high-quality community transport scrvices
to the residents of Hal￿n. The sustainability of Halton Community Transport, together with our ongoing
responsibilities to customers, volunteers, and staff, remain central to all decision-making.

HALTON COMMUNITY TRANSPORT
A COMPANY LIMITKD BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2025
The results for the year and thc group and the charity's financial position at the end of the year are shown in
the attached consolidated fmancial statements.
Investments powers and policy
Under thc Memorandum and Articles of Associatioffj the charity has the powcr to invest in any way the
trustees wish.
The trustees, having regard to the liquidity rcquircmcnts of operating the charity and to the reserves policy
have operated a policy of keeping available funds in an interest bearing account and seek to acbicvc a ralc
of illt￿¢st which matcbes or exceeds inflation as measured by the retail prices index.
Reserves policy
It is the policy of the charity to maintain uJ]restricted funds, which are the free reserves of the charity. at a
level which equates to approximately three months unrestricted expenditure. This provides sufficient fimds
to cover management and athnini$tration and charitable expenditure. Unrestri¢ted funds are at an adequate
level at the year cnd.
The trustees actively review the major risks wbich the charity faces on a regular basis and believe that
maintainÉng 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. Thc trustces havc
also ¢xamin¢d other operational and business risks which the Charity faces and confm that systems have
been established to mitigate the significant risks.
The trustees review perfornwice, both fllwjcial and operational, ai thcir monthly meetings.
Plan8 for future perlods
HCT continues to work closely with the Liverpool City Region Combined Authority across the three routes
we serrfice in St. Helens and South Liveryool. W¢ are pl¢ased to have 8u¢¢¢ssfully navigated the start of the
LCRCA Regional Bus Franchising Pro￿¢ without disruption.
We recognis¢, however. that the continuation of austerity measures and any further increases in taxation or
National Insurance contributions could pose an cxistential threat to both the Community Transport sector
and the UK economy more broadly. Rising living costs and ongoing economic challenges are already driving
more people into transport povety and social isolation.
Looking ahead, new contracts tbrougb Extra Mile Garage, partkcularly with Arriva North West to maintain
their LGV fleet, represent an important focus for fjjture incotlle generation. These revenues will be reinvested
into HCT. To n￿xiMise this opportunity. investment in garage infrastructure and equipment will be requirnl.
Volunteers
We remain deeply grateful to our volunteers, who serve as drivers, administrative staff, passenger assisL9nts,
and Board Members. Despite losing scveral valued volunteers due to ill bcalth and agc-related infirniity, the
volunteer team still contributed 14,816 hours to thc Halton community during the year. This equates to a
social value of £260,613.44, based on the ONS 2024 Halton average hourly earnings of £17.59.
This contribution is a true measure of the organisation's social value and demonstrates HCT'S continued
importance to both the Halton community and the local economy.

HALTON COMMUNITY TRANSPORT
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2025
ExemptioDS from dlselosure
The charity is not exempt from disclosure of names of truste¢s, the charity's principal address, the nam¢ of
auditor and scnior statutory auditors.
Funds held a5 Custodian trustee on behalf of others
The charity does not hold any fund as custodian for others.
The Trustses
The tsustees who served thc charity during the year were as stated on page l.

IIALTON COMMUNITY TRANSPORT
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2025
Auditors
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 Acl 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

IIALTON COMMUNITY TRANSPORT
A COMPANY LIMITED BY GUARANTEE
STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31ST
MARCH 2025
Trnstees, responsibilities in relation to the consolidated financial statements
The trustees (who are also the directors of Halton Community Transport for the purposcs of company law)
are responsible for preparing Ihe trustees, Annual Report and the ¢onsolidated financia] statements in
accordance with applicable law and United Kingdom Accounting Standards.
Company law requires the trustees to preparc consolidated financial statements for each financial year, which
give a true and fair view of the state of affairs of the group and the charitable company and of the incoming
resources and application of resources including the income and expenditure of the group for that year.
In preparing these consolidated financial statements, the trustees are requtred to:
select suitable accounting policies and then apply them Consistently;
observe the methods and principles in the Charities SORP 2019 (FRS 102);
make judgements and accounting estimates that are reasonable and prudent.
prepare the consolidaled fmancial statements on the going concern basis unless it is inappropriate to
presume that the group and the charitabl¢ company will continue in operation.
The truste¢s are responsible for keeping adequate accounting records thal dis¢los¢ with reasonable accuracy
at any time the financial position of the group and the charitable company and enable them to ¢nsure that the
consolidated fmancial statements comply with the Companies Act 2006. They are also responsible for
safeguarding the assets of the group and the charitablc company and hence for tsking reasonable steps for
the prevention and detection of fraud and other i￿eSula￿tie$.
In so far as the trustees are aware:
there 1.8 no relevant audit inforniation of which the charitable company's auditor is unaware; and
the trustees havc taken all steps that they ought to have takcn to make themselves aware of any relevant
audil inforniation, and to establish thai thc auditor is aware of that infornialion.

Mitchell Charlesworth (Audit) Limited
Chartered Accountants
Glebe Business Parf( Lunts Heath Road Widnes Cheshire
IIALTON COMMUNrrY TRANSPORT LIMITED
A COMPANY LIMtTED BY GUARANTEE
Independent Auditor's Report to the Members ol Halton
Communlty Transport L￿n￿ted
Year ended 31 March 2025
Opinion
W¢ hav¢ audited the consolidated financial statements of Hakon CommunAty Transport Limited (the 'charity')
and its subsidiaries (the 'group') for the year ended 31 March 2025 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 prq)aration is applicable law and United
Kingdom Accounting Siandards, including Financial Reporting Standard 102 The Financiul Reporting Standard
applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practiix) and
the Charities SORP 2019.
In our opinion the consolidated fmancial statem¢nts;
give a true and fair view of the stst¢ of the group's and charity's affairs as at 31 March 2025, and of the
group's incoming resources and appli¢ation of resources, including its income and expendilure, for the year
then ende￿.
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.
Basis for opinion
We conducted our audii in a¢¢ordanc¢ with Int¢rnational Standards on Auditing (UK) (ISAS IUK)) alld applicable
law. Our ￿spOnsIbl11t]es under thos¢ standards are further described in the Auditor's r¢sponsibilities for the audit
of the consolidated financial statements section of our report. We are independent of the group and charity in
accordance with the ethical requiremcnts that r¢levant to our audit of the consolidated financial statements in
the UK, including the FRC'S Ethic￿ Stsndard, and we have fulfilled our other ethical responsibilities in
accordance with thc5e requirements. We believe that the audit evidence we have obtained is sufficient and
appropriate to provid¢ a basis for our opinion.
Conclusions relating to going concern
Tn auditing the consolidated financial statements, we have concluded that the trustees use of the going concern
basis of accounting in the preparation of the consolidated fmancial statements is appropriate.
Based on the work we have perforn]ed, we have not identified any material uncertainties relating to events or
conditions that, 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 financial stalcments
are authorised for issue.
Our respx)nsibilitics and the responsibilities of the trnstees with respect to going concern are descnl)ed in the
relevant sections of this rew)rt.

Other inforniatioll
The other inforn)ation comprises the inforniation included in the trustees. annual report other than the consolidated
financial statements and our auditor's report thereon. The trustees are responsible for the other inforniation
contained within the annual report. Our opinion on the consolidaied financial statements does not cover the other
inforniation and, except to the extcnt othcrwise explicitly stated in our report, wc do not express any forn] of
assurance conclusion thereon.
Our responsibility is to read the other inforniation and, in doing so, consider whether the other inforniation is
materially inconsistent with the consolidated financial statements or our knowledge obtained in the COUTSC of the
audit, or oth¢rwis¢ app¢ars to bc materially misstatcd. If we identify such material inconsistencies or apparent
material misstatements, we are required to detern]ine whether this gives rise to a material misstatement in the
consolidated financial statements or a material misstatement of the other inforniation. If, b&sed on thc work we
have perfornied, we conclude that there 18 a material misstatement of this other infonnation, we are Tequired to
report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by Ihe Companles Act 2006
In our opiniory based on the work undcrtaken in the course of the audit:
the inforn]ation given in the trustees, report for the financial year for which the consolidated financial
statements are prepared is consistent wilh the consolidated financial statements,. and
the trustees, report has been prepared in ac¢ordanc¢ with applicable legal requirement$
Matters on whlcb we are required to report by exceptlon
In the light of the knowledge and understanding of the group and charity and its environment oknained in the
course of the auth't, we have not identified material misstatements in the trustees, report.
We have nothing to rq)ort in respect of the following matters in relation to which tELe Companies Act 2006 requir¢8
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 financial statements are not in agreement with the a¢¢ounting records and returns. or
certain disolosures of trustees, remuneration specified by law are not made, or
we have not received all the infonnation and explanations we require for our audit; or
the trustces wcrc not entitled to prepare the consolidated financial statements in accordance with the small
companies regime and take advantage of the small companics cxemption from the requirement to prepare a
strategic report.
Responslbllltles of trustees
As explaincd MO￿ fully in the trustees, responsibilities statement, the trustees (who are also the directors of the
clwitable company for the purposes of company law) are responsiblc for the preparation of the consolidated
financial statements and for being satisfied that they give a true and fair view, and for such inten￿1 control as the
trustees detern]ine is necessary to enable the preparation of consolidated fllknqncial statements that are free from
material misslalement, whether due to fraud or error.
In preparing the consolidated financial statements, the trustees are responsible for assessing the group's and
charity's &bility to continu¢ as a going concern. disclosin& as applicable, matters related to going concern and
using the going concern basis of accounting unle88 thc trustces cither intend to liquidate the group or the charity
or to cease operdlions, or havc no rcali5tic altcrnativc but to do so.
10

Auditor's responsibilities for the audit of the consolldated finAneial statements
Our objectives are to obtain reasonable assurance about whether the consolidated fmancial statements as a whole
are free from matcrial misstatemenL whether due to fraud or error, and to issue an auditor's report that includes
our opinion. Reasonable assurance is a high level of asswance but is not a guarantee that an audit conducted in
accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatwncnts can arise
from fraud or error and are considered material if. individually or in th¢ aggregate. they could rcasonably be
expccted to influencethe economic decisions of users taken onthe basis of these consolidated financial statements.
Th¢ to which our prO￿dureS are capable of dete¢ting i￿gularitieS, including fraud, is detsiled below.
Extent to whlch the audlt was considered capable of detecting irregularlties, Including fraud
We identify and assess the risks of D]aterial misstatement of the consolidated financial statements, whether due to
fraud or error, and then design and ￿fOrnI audit procedures responsive to those risks. including obtsining audit
cvidence that is sufficient and appropriate to provide a basis for our opinion.
Identifying and assesslng potendal rlsks related to trregularltles
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:
the natLir¢ of the industry and sector, control environment and business perfomjance.
the charity's own assessment of the risks that irregularities may occur either as a result of fraud or error.
the results of our enquiries of management about their own identification and assessment of the risks and
irregularities;
any matters we identified having obtained and reviewed the companies documentation of their policies and
procedures relating to:
identifying, evaluating and complying with laws and regulations and whether they were awa￿ of any
instances of non-compliance;
detecting and responding to the 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-compliance with laws and regulations. and
the matters discussed among the audit engagement team regarding how and where fraud might occur in the
eon801idated financial statements and any potential indicators of fraud.
As a result of these procedures, we considered the opportwiities and incentives that may exist within the Charity
for fraud and identified the greatest potential for fraud in th¢ 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 (UK), we are a180 required to perforn] 5peLific
procedures to respond to the risk of management override.
We also obtained an understanding of the legal and regulatory framewo￿ that the company operates in, focusing
on provisions of those laws and regulations that had a direct effect on the deterniination of material amounts and
disclosurcs in the consolidated financial statements. The key law8 and regulations we considered in this context
included: the Companies Act 2006 and Charities SORP 2019.
In addition, we considered provisions of other laws and regulations ihat do not have a direct effect on the financial
statements but compliance with which may be fundamentsl to the academy's ability to operate or to avoid a
n￿terial penalty. This includes regulations concerning Data Protection and Safeguarding.

Audit response to rlsks identified
As a result of perforniing the above, we identified income recognition, override of controls and adherence to laws
and regulations as the key audit matters related to the potential risk of fraud.
Our procedures to rcspond to risks idcntificd included enquiry of management, those charged with governance
around actual and wtenttal litigation and claims, revicwing. reviewing consolidated fmancial statements
disclosures and testing to supporting documentation to assess compliance with relevant laws and regulations
described abovc as having a direct effect on the consolidated fmancial statemcnts, perforniing analytic
procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement
duc to fraud and in addressing thc risk of fraud through managem¢nt override of controls, testing the
appropriateness of journal entries and other adjustments" assessing whether the judgements made in Tnakmg
accounting estimates are indicative of a potential bi&8. and evaluating the business rationale of any significant
transactions that are unusual or outside the nornial course of business.
We also communicated relevant identified laws and Tcgulations and potential fraud risks to all engagement tea
members and remained alert to any indications of fraud or non-complianc¢ with laws and regulations throughout
the audit.
A further description of our responsibilities for th¢ audit of the consolidated fmancial statements is located on the
Financial Reporting Council'5 website at: wivw.fr¢.org.uk/auditorsresponsibilities. This description fornis part
of our auditor's report.
Use of our report
This report is made solely to the charity's membws, as a body, in accordance with Chapter 3 of Part 16 of the
Companies Act 2006. Our audit work has been undertaken so that wc might state to the charitable company's
members those matters we are required to state to them in an auditor's report and for no other pury)ose. To the
fullesl extent pennitted by law, we do not accept or assume responsibilily to anyone other than the charity and
the charity's members as a l)ody, for our audit work, for this reporL or for the opinions we have fornied.
Glebe Business Park
Lunls Heath Road
Widnes
Cheshirc
WA8 5SQ
Robert Davies F. C. A. (Senior Statutory Auditor)
MITCHELL CHARLESWORTH (AUDIT) LIMITED
Accountants
ststutory Auditor
12

ALTON COMMUNITY IRANSPORT
A COMPANY LJMITED BY GUARANTEE
ConsolidAted Statement of Financlal Activities (including income And expenditure account)
Year ended 31° MAreh 2025
Total Funds
Year to 31"
March 2025
Total Funds
Yearto 31"
March 2024
Ullrestrlcted
Funds
Restrficted
Fullds
Note
Incomlng resources
Incoming resourcesfrom generatedfunds
Activiliesfor generatingfynds
Commercial trading operations
Other income
177J80
1,161
177?80
1,161
146,461
Investment income
221
178,762
221
178,762
206
146,667
Jncomlng resoureesfrom
eharitable aetivities..
Operation of transport servi¢es
Total Incomlng resources
Resources expended
Costs ofgeneratlngfunds..
Commercial trading operations
Investment management costs
889 222
J 067 984
889 222
1067 984
56,075
56,075
50.946
Sub total cost of generating funds
Charitable 4ctivitles;
Operation of transport services
58,836
38,836
57,095
1,023,832
1,023,832
960,805
Governance eosts
TaKa¢lon
Total resources expended
Net outgoing resources before
transfers
Gross tTh2nsfers between fLU]ds
Net movement in funds
10
15
12,682
12,682
11,117
1095 350
1031448
(27J66)
(27J66)
(43,820)
(27J66)
(27,366)
(43,820)
Reconelliatlon of funds
Total fw]ds brought forward
196
196
240 138
Total fLmd8 carried forward
168 952
168 952
196
The group has no reCo￿lS¢d 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.
13

IIALTON COMMUNITY TRANSPORT
A COMPANY LIM￿ED BY GUARANTEE
Consolidated Balallce sheet
Group
Charity
31st March 31" March 31"Marcb 31" March
2025
2024
2025
2024
Fixed assets
Tangible assets
Investment
16
17
186J04
193.484
186J04
193,484
186J04
193,484
186J05
193,485
Current assets
Stocks
Debtors
Cash at bank and in hand
18
19
3,611
65,174
53,096
3,611
42,458
100,116
3,611
58,273
48,131
3,611
42.458
90.996
121,881
146,185
110,015
137,065
Creditors: Amounts falling due
witbAn one year
20
J13624
101759
90
Net current assets
Total assets less current Ilabllltles
194,561
301,235
194,561
201,670
Creditors: Amounts falllng due After
more than one year
21
Net assets
168 952
196
168 952
196318
The funds of the group and the charlty
Restricled income funds
Unrestricted incom¢ funds
Gcneral fimd
Designated fixed asset fund
Total funds
92,803
117,416
92,803
117.416
22
196 318
168 952
The consolidated financial statements have been prepared in accordance with the provisions of the
Companies Act 2006 applicabl¢ to companies subject to the small companies, regime.
These consolidated financial statements were approved by the members of the committee and authorised for
and ar¢ signcd on thcir bchalf by.,
M Arnold
Company secretary and CEO
14

l. Aceountlng Polldes
BASIS of Preparation and Consolidation
The consolidated fmancial statements have been prepared underthe historical cost convelltion. The
consolidated financial slatements have been prepared in accordance with FRS 102 "The Financial
Reporting Standard applicablc in the UK and Republic of Ireland" ("FRS102"}, "Accounting and
Reporting by Charities" the Statement of Recommended Practice for Charities applying FRS102,
the Compani¢s Act 2￿6 and UK Generally Accepted Accounting Practice as it applies from I
January 2019. Halton Community Transport is a Public Benefit Entity as defmed by FRSI 02. The
principal accounting policies adopted in the prepardtion of the consolidatcd 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 refe￿ed to as the 'group') on a line-by-line basis and all intra-group
transactions balances, income and expenses are eliminated on consolidation.
A separdte siatement of financial activities and income and expenditure account are not presented
for the chariiy It￿lf following the exemptions afford￿ by s¢¢tion 408 of th¢ Companies Act 2006.
GoiDg ¢on¢ern
At tbe time of approving the consolidated fu￿1claI statements, the tNstees have a reasonable
expectstion that the company has ad¢quate resources to continue in operational existence for the
foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in
preparing the consolidated fmancial statements.
Strdtement of Ca8h Flow8
The Inistees have taken advantage of the provisions in the SORP for charities applying FRS102
Updatc Bulletin I not to prepar¢ a stat¢m¢nt of cash flows.
Incomlng re8ouree8
Voluntary income including donations, gifts and grants that provide core funding or are of a general
naturc arc recognised where there is entitlcment, certainty of receipt and thc amount can bc
measured with sufficient reliability. Such income is only deferred when:
The donor specifies that tbe grant or donation must only be used in future accounting periods:
or
The donor has imposed conditions which must be met before the group has unconditional
entitlemcnt.
Income from commercial trading activities is recognised on a recoverable basis.
Incomc from charitable activitics includcs income received under contract or where entitlemcnt to
grant funding is subject to specific pcrfomance conditions and is recognised &9 carned (as the
related goods or services a￿ provided). Grant income includcd in this category providcs funding
to support provision of specific transport services and is recognised where there is entitlem¢nt,
certainty of receipt and the amount can be measured with sufficient reliability.
15

HALTON COMMUNITY TRANSPORT
A COMPANY LIMITED BY GUARANTEE
Notes to the Consolidated flnaneial statements
Volunteers and donated services and facilities
The valu¢ of services provided by volunteers is not incorporated into these consolidated financial
statements. Further dctails of the contribution made by volunteers can be found in the trustee's
annual rq)ort.
Resources expended
Expenditure is recognised when a liability is incurred. Contraclual arrangements and perfonnance
related grants are recognised as goods or services are supplied. Other grant pa>inents are
rccognised when a constrnctive obligation arises that result in the payment being unavoidable.
Costs of generating funds are those costs incurred in attracting voluntary income, and those
Incu￿ed in trnding activities that raise fLmds.
Charitable activities include expenditure associated with the provision of transport services.
Governance cosls include those incurred in thc governance of the group and its assets and
are primarily associated with constitutional and statutory requirements.
Support costs include central fLm¢tions and have been allocated to activity cost categories on
a basis consistent with the use of resources.
Tanglble fixed assets
Individual fixed assets costing £100 or more are capitalised at cost.
Tangible fixed assets are depreciated on a straight linc basis over their estimated useful lives as
follows:
Asset category
Freehold Property
Fixtures, Fittings & Equipment
Motor Vehicles
Annual rate
150/0
20%
Investment
Investmcnt is initially measured at transaction price excluding transaction Costs, and is
subsequently measured at fair value at each rq)orting date. Changes in fair value are recognised in
nel income/(expenditure) for the year. Transaction costs are expensed as incurred.
A subsidiary is an entity controlled by the Halton Community Transport. Control is the power to
govern the financial and operating policies of the entity so as to obtain bencfits from its activities.
Impairnjent of fixed assets
At each reporting end date, the Halton Community Transport reviews the carrying amounts of its
tangible assets to dctcnnine whether there is any indication that those assets have suffered an
impairment loss. If any such indication exists, the recovcrdblc amount of the asset is estimaied in
order to deterniine the cxtent of the impairnient loss (if any).
Stock
Stock is included at the lower of cost or net realisable value.
16

HALTON COMMUNITY TRANSPORT
A COMPANY LIMITED BY GUARANTEE
Notes to the ConsolRdated financlal statements
Provislon
Provisions are recognised when the group and the charity have an obligation at the rq)orting date
as a result of a past event which it is probable will result in the transfrr of economic benefits and
the obligation can be estimated reliably.
Provisions are measured at the best ¢stimatc of the amounts rcquired to settle the obligation. Where
the effect of th¢ time value of money is ￿￿terial. the provision is based on the prescnt value of
those amounts. discounted at the discount rate that reflccts the risks specific to th¢ liability. The
unwinding of the discount is recognised within interest payable 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 purpose 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 filltherance of the general objectiV¢8 of the group.
Included within the Unrestrict￿ funds are designated ftmds which are fund8 that have been set aside
for specific purposes.
PensioD e08t8
The group operates a defined contribution scheme for the benefit of its employees. The costs of
contributions ar¢ written off against profits in the ye&r they are payable.
Flnance aDd operatlng lease8
Wher¢ the group enters into a lease which entails taking substantially all the risks and rewards of
ownership of an asset, the lease is treated as a fmance lease. The asset is recorded in the balance
sheet as a tangibl¢ fixed asset and is depreciated in accordance with the above depreciation policies.
Future insta]ments under such leases, nct of finance charges are included within creditorJ. Rentals
payable are apportioned between the finance element, which is charged to the SOFA on a straight
line basis and the capital elemcnt which reduces the outstanding obligation for future instalments.
Rcntals under operating leases are charged on a straight-line basis over the lease tenn.
FlnAncial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual
aningement, as financial assets, financial liabilitics or cquity instnunents. An equity instrument is
any contract that cvidcnces a residual int¢rest in the assets of the company after deducting all of its
liabilitics.
Grants recelvable
Grants receivable are included on an accn￿lS basis.
17

HALTON COMMUNITY TRANSPORT
A COMPANY LIMITED BY GUARANTEE
Notes to the Consolldated fjnancial statements
2. Judgements and key sources of estimation uDcertalnty
In the application of the wup's and the charity's accounting policies, the trustecs are required to
make judgeLncnts, estimates and assumptions about the canying amount of asscts and liabilities
that are not readily apparcnt from othw sources. The estimates and associated assumptions are
based on historical expcrience 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 tEvision and fijture periods where the revision affects
both Current and future periods.
3. Legal status of the charlty
The charity is a company limited by guarantee and has no share capital. The members of the
company are the trustees named on page l. The liability of each member in the event of winding
UP 15 limited to £1.
4. Financtal activities of the charlty
The financial activities shown in the consolidated statement includes those of the charity's wholly
owned subsidiary, Extra Mile Transport Company Limited.
A summary of thc financial a¢iivities undertaken by the charity is set out below:
2025
2024
Gross incojJ]iDg resources
Total expenditure on charitable activities
1,006274
915,024
1033 640
{27J66)
196 318
168 952
Net incominW(outgolng) resources
Total funds brought forward
Totydl fund8 efirried forward
969 161
(54.137)
250 455
196318
Represented by:
Restricted income funds
Unrestricted income funds
168 952
196 318
18

HALTON COMMUMTY TRANSPORT
A COMPANY LIMITED BY GUARANTEE
Notes to the Consolldated financial statements
S. Incomillg resources from activities for generating fund8
The wholly owned trading subsidiary Extra Mile Transport Company Limited, which is
incoTporated in the United Kingdon], pays all of its profits to the charity by way of donation. The
subsidiary is used for Don-primary trading pu￿OseS.
The trading results of the subsidiary are SUMn￿sed below.
2025
2024
Turnover
Other income
Cost of sa]es and adMIn￿tratIon costs
Net proflt
Amount gift aiikd to ¢lwity
Taxation
Interest r¢¢eiv
Absorbed by subsid
177,380
1,161
146.461
116,831
(116,845)
84,084
(73,781)
14
14
The assets and llabllltles of the $ub8idiary were:
Fixed assets
Current assets
Current liabilities
Total net assets
13,628
14,023
Aggregate share capital and re8erYe8
The above rcsults include the trade with Halton Community Transport.
Cost of sales includes expenditure incurred by Halton Community Transport on behalf of Extra
Mile Transport Company Limited of £nil (2024: £nil).
A balance of £1.762 was due from Extra Mile Transport Company Limited at the year end from
Halton Community Transport. {2024: £4,903 due to Extra Mile Transport by Halton Community
Transport).
6. Investment Income
All of th¢ group's investment income arises from an interest bearing deposit account.
19

HALTON COMMUNITY TRANSPORT
A COMPANY LIMITED BY GUARANTEE
Notes to the Consolidated f￿ancIal statements
7. Incoming resources from charitable aclivfitles
The income was primarily from th¢ operation of the transport services.
Unrestrlcted Restricted Total funds Tolal funds
funds
funds
2025
2024
Grants
Fares
Donations
Council contracts
Mersey link
Other incomc
Profit on disposal of fixed assets
84,260
79,938
260
334,644
346,085
2,035
84,260
79,938
260
334,644
346,085
2,035
48,510
90,268
307,446
385,388
4,149
889 222
889 222
840 961
Costs of charitable actlvities by fund type
Unrestricted Restrleted Total Funds Totsl Funds
Funds
Funds
2025
2024
Direct charitable activity
Support costs
927,889
95,943
927,889
95,943
859,472
101,333
1,023,832
1,023,832
960,805
Costs of chvaritable actlvlti¢$ by activity type
Actlvlties
undertaken
dlrectly
Support Total Funds Totsl Funds
costs
2025
2024
Direct charitable activity
927,889
95,943
1,023,832
960,805
10. Governance Costs
Unrestrlcted Restrieted Total Funds Total Funds
Funds
Funds
2025
2024
Audit and accountancy
12,682
12,682
11,117
11. Trustees, emoluments
None of the trustees (or any persons connected with them) received any r¢muneration or benefits
from the group and the cljarity during the ycar (2024: £nil).
20

HALTON COMMUNITY TRANSPORT
A COMPANY LIMITED BY GUARANTE
Notes to the Consolidated fmanclal statements
12. Analysis of staff costs
2025
2024
Salaries and wages
Social security costs
Pension costs
621,056
49,810
519,957
43,862
574111
No employee received remuneration of more than £60,000.
The group contiibutes to a personal pension plan on IKhalf of it8 employees. No contributions
were payable to the fund at 3 1st March 2025 (2024: £Nil).
13. Staff numbers
The average number of full-time equivalent employees (including casual and part time staffj
duiing the ycar w&8 as follows:
2025
Number
25
2024
Number
22
Charitable activities
Management and administration
27
24
14. Movement In total funds for the yevar
2025
2024
This is stated after charging:
Depreciation of owned fixed assets
Depreciation of fixed assets held under bire purchase agreements
Auditor's remuneration:
External audit
Other audit services
Other servic¢8
21,110
23,700
65,110
23.700
12,682
1,960
11,117
1,850
15. Taxatk)D
The cllarity is a rcgistcrcd Ch￿ltY and no provision is considered necessary for tsxation. The
trading subsidiary has a cory)oration t&K liability of £Nil (2024 - £2,431).
2025
2024
Current tax
21

HALTON COMMUNITY TRANSPORT
A COMPANY LIMITED BY CUAII4NTEE
Notes to the Consolidated fmancial statements
IS. Taxation (coDtined)
ReconciliatioD of effective tax rate
2025
2024
Total r¢sources expended before taxation
(27,366)
(42,820)
Expected tax based on the standard rate of tax in the UK 25 0/0
(2024 .19 0/0)
Tax exempt charitsble activities
Remeasuremenl of deferred tax for changes in tax rates
Movement in deferred tax not recognised
Total tax expense included In profit or1088
(6.842)
(8,326)
6,842
10,748
(3)
12
2.431
16. Tangible fixed a$$ets - group
Fixtures,
Freehold
Fittings &
Property Equlpment
Motor
Vehicles
Total
Cost
At I st April 2024
Additions
Disposals
At 31st March 2025
158,437
124,964
3,130
763,604
34,500
1,047,(J)5
37.630
158 437
128 094
Deprecfation
At I st April 2024
Charge for the year
Released on disposals
At 31st March 2025
67,872
3,167
115,320
3,886
670,329
37,757
853,521
44,810
119 206
631529
821774
Net book value
At 31st March 2025
At 31 st March 2024
87
186 304
193 484
22

HALTON COMMUNrrY TRANSPORT
A COMPANY LIMrrED BY GUARANTEE
Notes to the Consolidated fmaneial statements
16 Tangible fixed assets- ChArity (continued)
Freehold Fittings &
Property Equlpment
Motor
Vehicle$
Totsl
Cost
At I st April 2024
Additions
Disposals
At 31st March 2025
158.437
109.958
3,130
763,604
34,500
1,031,999
37,630
158 437
113 088
721547
993 072
Depreciation
At I st April 2024
Charge for the year
Released on disposals
At 31" March 2025
67,872
3,167
100,314
3,886
670.329
37.757
838,515
44,810
631
104 200 ￿29
Net book value
At 31st March 2025
At 31 st March 2024
87
186
The net book value of assets held on hire purchase at thc year cnd was £63,400 (2024: £87,100)
and the depr￿latIOn charge for the year was £23,700 (2024.. £25.333).
17 1Dvestment- Charity
2025
2024
Cost
At 31 st March 2024, 1 April 2024
and 31 sl March 2025
Carrylng amount
At 31 st March 2024, 1 April 2024
and 31st March 2025
Details of the Halton Community Transport's subsidiary at 31 March 2025 are as follows:
Class of
/0 of directly
Nature of business shares held held
Name of undertaking Registered office
Extra Milc Transport 33 Ditton Road
Company Limiied
Widnes, Cheshire
WA8 OPP
Vehicle repairs Ordinary
and maintenance Share
and provision of
fucl
23

HALTON COMMUNITY TRANSPORT
A COMPANY LIMITED BY GUARANTEE
Notss to the Consolldated fmallcial statements
18. Stocks
Group
2025
Charity
2025
2024
2024
Stocks
19. Debtors
Group
2025
Charity
2025
2024
2024
Trade dcbtors
Amounts due from subsidiary
Other debtors
47,165
35,228
38,502
1,762
35,228
20. Creditors: amounts falllng due wlthln one year
Group
2025
Charity
2025
2024
2024
Trade creditors
Corporation tax
Other taxes and social security costs
Amounts due to subsidiary
Hire purchasc agreements
Other ¢r¢ditors and accruals
3,750
6.132
2,431
16,937
IQ691
13,071
11,478
4,903
17,744
754
17,744
17,744
17,744
113 624
101759
Hire purchase agreements disclosed under creditors falling due within one year are secured
against the assets to which they relatc.
21. Creditors: amounts falling due after more than one year
Group
2025
Charlty
2025
2024
2024
Hire purchas¢ agreements
There are no amounts falling due in more than five years in respect of hire purchasc agreements.
Hire purchase agreements disclosed under creditors falling due aftcr more than one year are
secured against the assets to which they relate.
24

HALTON COMMUNITY TRANSPORT
A COMPANY LIMITED BY GUARANTEE
Notes to the Consolldatsd f￿anCIal ststements
22. Anftlysls of eharitable fund8
Analysls of unrestrlcted fund movements
Group
Fund at 31"
March 2024
Ineoming Resources
resourees
expended Transfers
Fund at 31
March 2025
General fLmd
Dcsignatd f￿¢d asset
fund
Total
117,416 1,006,274 (1,030,887)
92,803
196
1033 640
18 1006274 L
J68 952
Group
Fund at 31"
March 2023
Incoming Resources
re$ourees
expended Transfers
Fund At 31"
March 2024
General fund
Designated fixed asset
fi￿d
Total
158,483
987,628 (1,028,695)
117,416
240 138
987 628
1031448
Fixed xs8et fund (Restrlctsd)
This fund represents the outstanding grant contributions towards fixed assets which have not yet
been spent by th¢ group.
Designated flxed asset fund (Unrestrlcted)
This fimd rcprc5cnts the net book value of the proportion of the vehicles and equipment that was
met by grant funding. This fLmd is reduced annually by the related depreciation.
Transfers
Transfers between funds primarily rcprescnt r￿ed &88¢ts purchased from restricted fLmds where
the acquisition of the fixed assets has discharged the restriction and thc assets are transferred to
unrestricted fLmds. Previously the fixed assets were held in restrictcd funds until ￿llY depr¢ciated.
25

HALTON COMMUNITY TRANSPORT
A COMPANY LImIT￿D BY GUARANTEE
Notes to the Consolidated financial statements
23. Analysis of group net assets between funds
tb
As at 31 Marcb 2025
Deslgnated
Fixed
Asset
Fund
Restricted
Income
FvDds
General
Fund
Total
Tangiblc fixed assets
Cash at bank and in hand
Other net current liabilities
Creditors of more than one year
110,155
53,096
(44,839)
76,149
186J04
53,096
(44,839)
th
As at 31 March 2024
De8ignated
Flxed
Asset
Fund
Restricted
Income
Funds
Gener21
Fund
Total
Tangible fixed assets
Cash at bank and in hand
Other net current assets
Creditors of more than one year
114,582
100,116
(53,929)
78,902
193,484
100,116
(53,929)
43
53
90
26