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2021-03-31-accounts

Registered number 04014172

The Tisbury and District Community Minibus Ltd

Report and Accounts

31 March 2021

The Tisbury and District Community Minibus Ltd Report and accounts Contents

Page
Company information 1
Directors' report 2
Accountants' report 3
Profit and loss account 4
Balance sheet 5
Notes to the accounts 6

The Tisbury and District Community Minibus Ltd Company Information

Directors

Christopher Ewin - Resigned 16th November 2020 Donald McLaren Anne Ralphs Martin Ryan Gordon Sorensen Keith Walters

Secretary

Anne Ralphs

Accountants

Donohue Smith & Hartwell Ltd Chartered Certified Accountants 43 Fisherton Street Salisbury Wiltshire SP2 7SU

Registered office

Jubilee House High Street Tisbury Wiltshire SP3 6HA

Registered number

04014172

1

The Tisbury and District Community Minibus Ltd Registered number: 04014172 Directors' Report

The directors present their report and accounts for the year ended 31 March 2021.

Principal activities

The company's principal activity during the year continued to be that of a community minibus service.

Directors

The following persons served as directors during the year:

Christopher Ewin - Resigned 16th November 2020 Donald McLaren Anne Ralphs Martin Ryan Gordon Sorensen Keith Walters

Small company provisions

This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

This report was approved by the board on ………………………… and signed on its behalf.

………………………………….

M. C. G. Ryan Director

2

The Tisbury and District Community Minibus Ltd

Report to the directors on the preparation of the unaudited statutory accounts of The Tisbury and District Community Minibus Ltd for the year ended 31 March 2021

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Tisbury and District Community Minibus Ltd for the year ended 31 March 2021 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/.

Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163.

Donohue Smith & Hartwell Ltd Chartered Certified Accountants 43 Fisherton Street Salisbury Wiltshire SP2 7SU

…………………………

3

The Tisbury and District Community Minibus Ltd Profit and Loss Account for the year ended 31 March 2021

Turnover
Cost of sales
Gross profit
Administrative expenses
Other operating income
Operating profit
Profit on the disposal of tangible fixed assets
Interest receivable
Profit/(loss) on ordinary activities before taxation
Tax on profit on ordinary activities
Profit/(loss) for the year
2021
£
18,557
(9,761)
8,796
(21,271)
10,000
(2,475)
-
39
(2,436)
-
(2,436)
2020
£
57,906
(24,710)
33,196
(27,030)
800
6,966
200
126
7,292
-
7,292

4

The Tisbury and District Community Minibus Ltd Registered number: 04014172 Balance Sheet as at 31 March 2021

Notes
Fixed assets
Tangible assets
2
Current assets
Debtors
3
Cash at bank and in hand
Creditors: amounts falling due
within one year
4
Net current assets
Total assets less current
liabilities
Creditors: amounts falling due
after more than one year
5
Net assets
Capital and reserves
Profit and loss account
Shareholders' funds
2021
£
64,132
2,955
90,833
93,788
(9,697)
84,091
148,223
(24,624)
123,599
123,599
123,599
2020
£
81,279
4,782
81,683
86,465
(10,786)
75,679
156,958
(30,923)
126,035
126,035
126,035

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

………………………………….

M. C. G. Ryan Director Approved by the board on …………………………

5

The Tisbury and District Community Minibus Ltd Notes to the Accounts for the year ended 31 March 2021

1 Accounting policies

Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services, plus grants, donations and member subscriptions.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Motor vehicles

7 years straight line

Debtors

Debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

Creditors

Creditors are measured at transaction price (which is usually the invoice price).

Provisions

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

Leased assets

A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

6

The Tisbury and District Community Minibus Ltd Notes to the Accounts

for the year ended 31 March 2021

2 Tangible fixed assets

Cost
At 1 April 2020
At 31 March 2021
Depreciation
At 1 April 2020
Charge for the year
At 31 March 2021
Net book value
At 31 March 2021
At 31 March 2020
3
Debtors
Trade debtors
Value added tax
4
Creditors: amounts falling due within one year
Obligations under finance lease and hire purchase contracts
Trade creditors
Retained income (grant)
5
Creditors: amounts falling due after one year
Obligations under finance lease and hire purchase contracts
Prepayments
2021
£
-
2,530
425
2,955
2021
£
6,300
-
3,397
9,697
2021
£
24,624
Motor
vehicles
£
155,900
155,900
74,621
17,147
91,768
64,132
81,279
2020
£
1,285
2,641
856
4,782
2020
£
6,300
275
4,211
10,786
2020
£
30,923

6 Other information

The Tisbury and District Community Minibus Ltd is a private company limited by guarantee and incorporated in England. Its registered office is: Jubilee House

High Street

Tisbury Wiltshire SP3 6HA

7

The Tisbury and District Community Minibus Ltd Detailed profit and loss account for the year ended 31 March 2021

This schedule does not form part of the statutory accounts

Turnover
Cost of sales
Gross profit
Administrative expenses
Other operating income
Operating profit
Profit on the disposal of tangible fixed assets
Interest receivable
Profit/(loss) before tax
2021
£
18,557
(9,761)
8,796
(21,271)
10,000
(2,475)
-
39
(2,436)
2020
£
57,906
(24,710)
33,196
(27,030)
800
6,966
200
126
7,292

8

The Tisbury and District Community Minibus Ltd Detailed profit and loss account for the year ended 31 March 2021

This schedule does not form part of the statutory accounts

Turnover
Hirings
Fare receipts
Bus Service Operators Grant
Wiltshire County Council Community Grant income
Concessionary fares - Dorset County Council
Concessionary fares - Wiltshire County Council
Trip income
Donations received
Members' fees (subscriptions)
Grant release
Cost of sales
Drivers' costs
Bus insurance
Bus road tax
Bus fuel
Routine maintenance and repairs
Bus sundry expenses
Operating lease costs
Administrative expenses
General administrative expenses:
Telephone and fax
Postage and carriage
Stationery and printing
Insurance
Co-ordinator costs
Software
Depreciation
Sundry expenses
Legal and professional costs:
Accountancy fees
Advertising and PR
Other operating income
Other operating income
COVID Grant
2021
£
735
-
1,063
7,750
1,474
5,566
-
1,125
30
814
18,557
-
4,930
371
804
2,321
1,335
-
9,761
108
-
611
438
891
415
17,147
241
19,851
1,420
-
1,420
21,271
-
10,000
10,000
2020
£
37,869
360
931
7,750
1,188
5,789
1,206
1,694
305
814
57,906
5,698
4,699
289
5,726
4,109
1,412
2,777
24,710
164
239
804
399
7,355
95
14,675
1,197
24,928
2,052
50
2,102
27,030
800
-
800

9