Reglstered number: 04285092
Charity numbef.. 1088567
NORTH DORSET COMMUNITY ACCESSIBLE TRANSPORT- NORDCAT
(A company limited by guarantee)
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
llii
A18
#179
COIAPANIES HOUSE

NORTH I)ORSET COMMUNIry ACCESSIBLE TRANSPORT- NORDCAT
IA company limtted by guarnnte•)
CONTENTS
Page
Referen¢8 and admlnlstrauve details of the Charltable Company. Its Truste•s and
advlsers
Trustees. report
Independent examlnerfs report
Statement of flnan¢lal •ctiviti6s
10
Balan¢e sheet
11-12
Statement of ￿$h ftoT
13
Notss to the flnanclal statements
14-28

NORTH DORSET COMAWIIITY ACCESSIBLE TRANSPORT. NORDCAT
IA company limited by guarnnteel
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITABLE COMPANY, ITS TRUSTEES AND
ADVISERS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Trustses
PAS J E R Smbth. Trustee
Ms P H Batslone, Trustee
Mr A Watson, Twstee Iresgned 10 January 20231
Mr N BNJgs. Trustee lappoN)ted 1 20231
Mr G Rose. Trustee
Mr D Beer. Trustee (appointed 7 IAarth 2024)
Company reglst•red
ntsmber
04285092
Charity reglstsr
nvmbor
1088567
Reglstered office
17b BLrtts Pond Industrial Esl*e
stuminsler Newton
Dorset
DT10 1AZ
Company se¢rgtsry
Helen Reed
Chief execvtfve offlcer Helen Reed
Indep•ndeTht Examlneys Regulatory Audit
Vicarage Court
160 Ermin Street
Swndon
Wittshire
SN3 4NE
Page I

NORTH DORSET COMMUNITY ACCESSIBLE TRANSPORT- NORDCAT
{A COM￿nY limsted by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2022
The Trustees present their annual report tcgether with the fina￿lat statements of the Charitable Company for
the 1 Odobei 2022 10 30 September 2023. The Annual report serves the purposes of both a Trustees. report
and a dirèctors. report under company law. Th8 Trustees confirm Ihat the Annual report and finarKi81 slalemenls
of Ihe charitatAe company eomply Nvith the ￿Tren1 statulory requiremenl$, the requirements of the charitable
company's governing document and the provisions of Ihe Stslement of Recommended Practice ISORPI
applicaWe to tharilies wepariThJ Iheii accounls in accordarKe ￿ th8 Financial Reporting Standard appltcable in
the UK and Repubk'c of Ireland IFRS102) leffective 1 January 2019).
Since the Charita￿e Company qualrfies as small under settion 382 of the Companies Act 20C6, the Strategic
rep)rt required of medium and large companies under the Companies Act 2006 {Strategic Report and Directors.
Report) Regulations 2013 has been omitted.
Obj•ctives and activities
. Objeets and activities for public benefft
The obiects of the charity are to aP￿Y its fvnds for such exdusively charitable purposes a5 the trustees may
Ihink fjl in accordance ￿ Ihe trust deed. The tm#ees confirn) that they have referred lo Ihe guidanee contsined
in the tharily commision's general guidar￿e on Ihe publK benefrt when reviewing the charitys aims and
objecbves and in F4anning luture activibes.
Th8 principte ackn.vies and charrtable object ol NORDCAT is the relief of Isolati￿ of the inhabiianls of North
Doisel and the surrourKling area through provisi￿ of a community transport serviee lo help those who have
need because of Iheii age. poverty. mentsl or physical disabilty. This is acheived through operation of
mir#buses under Sec*ion 19 of Ihe Transport ac¢ 1985.
In setbng objedNes and planning for activibes. the Trustees have given due consideration to general guidance
published by the Charity Commtssion relating lo pubh'c benefft, inckmling the guidance 'Public benefit.. runring a
harity IPB2)'.
Page 2

PIORTH t)ORSET COIAWHITY ACCESSIBLE TRANSPORT. NORDCAT
{A c(vnpany limiled ty guar4nl••}
TRUSTEES. REPORT {CONnNUEDI
FOR THE YEAR ENDED 30 SEPTEMBER 2022
Oblectlves and activiiies {ContinU￿)
b. Slgnifi¢¥nt activitl•s
NORDCAT conlinues to benefft those tsolated by disai)ilty. age. pjverty ¢X lack of commercial publi¢ transr•J1
servrces tyenabliftg access to towns for a vanety of PUFposes.
"Dial a ride. community transport C&￿tinUeS bul has not yet regained its p￿ Covtd usage. not least as users have
become older and frailer, or passed on. The Trustees re¢ognise the￿ is an intteasing need in our rural area and
are endeavourin9 to make Tesidents the tywisations wothing in the area, particularty Parish
Coun¢rlslMeelings aware of ils availabilrty.
Shopping trips have been reduced bul ¢￿￿"nUe.
The need for transport to medical appointments has also in¢reased as not all are mel by the existing services.
Agasn, this 1$ an area NORDCAT WfKJld lo expar￿. working with the bcal authority. the NHS and other local
voluntsry bodies.
In partKular Dorset C(*nmunity Actitin is launching a project in North Dorset. whid)
NORDCAT is part of, to bring together au retevant bodies to consider how to improve sustaining Ihose
discharged from hospital. NORDCAT is also seekn.ng to woik MO￿ dosety with the charity known as Friends Of
Stour Connect lin the pYo¢ess of ¢hanging ils name to -Communty Connections. in tyder to darify that it is not
part of the Stour Conne¢l Day Centre run by Care Dorset). The aim wousd be to provide Iran5POrt 5UPPQrt thg
US•5 01 the faciiitses run ty that charity.
Accessing educational fao"Irtse$ - NORDCAT Services Ltd's contra¢t wth Kirwon MauThrnrd College ended at
the end of the summer tefm 2023 vtsi the college ￿a¢ed their conlract with a logistics firm from Maidenhead.
NORDCAT was invited by that company to continue to prowde transport bLrt declined. As Nordcal is not a
commercial company it would not be poss1￿e ￿thc*￿t re training drivers and ¢haroin9 pem)ts. At that potnt the
contrad with the Sbjdio S(knol, on the same ste. also ceased. NORDCAT has therefore disposed of ils larger
vghKle$ and made 8 of rts driver5 redundant, and NORDCAT Services Ltd wtwch had been dormant an¢J only
used as a paFer exercise for some time was ceased.
c. Volunteers
Special rnenlion St￿1￿ be rn￿e of the ded1&￿ed volunleeiB as5i5t the charity. The IFUStee$ Ore most
grateful lo them for giving their time and ekn.
Achievements and perfomwn
Flftanclal review
*. Golng conc•rn
After rnaking appropriate enquiries. the TF%JStees i￿Ve a Teasonable expectation that the Charitable Company
has adequate re$ource$ to ¢onb"nue in operatronal existence for the foreseeable fvjlure. For this reason, they
contTnue lo adopt the going concem basis in preparing the financ4al statements. Fufther details rewding the
adoption of the gotng concern basis can be ftyJnd in the a¢¢ouTrtiry poSw.

IKIRTH DORSET COAIMUNITY ACCESSIBLE TRANSPORT. NORDCAT
{A company limited by guaranteel
TrUSTEES' REPORT ICONTINUEDI
FOR THE YEAR ENDED 3D SEPTEMBER 2022
b. Prln¢lple funding source5
though the organisation sldS re¢effts some grants from Parish Town ¢ouncil$, and now its contiact work
has ¢ease¢J it relies MO￿ on prow5￿ of communty services fvnd gefterats"￿ Ths has lad to work lo ensure
Ih8r the year Pfoduced a surplus in order to allrmlhe remaining c(Mnmunity seN¢es to be operated M) a way that
is mosl aw)ropriate.
e. Resenfes Poli¢y
The reserves of the charity are those fvnds Ihat are I￿lY available to be spent in pursuing the ¢haritys
objedives. Restricted and designated ￿ndS can h¢w*Evei only be used for the purpose for which they have b8en
eslabjished. F￿e Reserves (Gene￿ Funds) can be used lor any purpose by the charty in carTring oul its
obiective. The free reserves of the charsty at the finan(ial year er*J were £164.685 12022 £45,4271. Ttto
Slgnificant increase ihis year has been Ibje to pru*Jence over the cessation ol the contracts kr￿WIng that the
lollowin9 year may not frave the knl of ￿￿e requwed to $LwrMt the remaining seryices.
Free reseryes represent apprgximatety six ml￿thS recJJrring gewal frjnds expenditure {2023'. thTee months)
subiect to anAl￿ review.
Page 4

NORTH OORSET COMMUNITY ACCESSIBLE TRANSPORT- NORDCAT
{A company limited by guaranle8)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2022
Struclure. governance and management
a. Con$titutlon
North t>orset Comfflunity Accessible Transwt - NORDCAT is registered as a charitable company limited by
guarantee and was set w) by a Trust deed via a memorandum and artides of association.
b. M•thods of appointmenl or election of Trustees
The management of the Charilable Company is the responsibilty of the Trustees who arts elected arKI co-opted
under the lemis of the Trust deed.
¢. Governing Do¢umenl
The charity is controlled by its goveming document. a deed of trust. and ￿nSitUteS a limited company. limited by
guarantee, as defined by the companies act 2006.
North Dorset Community Accessible Transport {NORDCATI is a Company Limited by guarantee governed by its
Memorandum and Articles of Association dated 11th September 2001. It is also a registered chaiity. so
members of its board of directors are both company direetors and charity trustees. Membership of the
organisalion is mandatory for indivtduals who use the Dial4-Ride services, and is available lo those who support
the organisation. However these members are voling members.
d. Recrultment and appolntment of new trustees
The tNstees may appoint a truslee either to full a Casual vacancy or as an addibonal Irvstee. Any trustee so
appointed shall retan their office only until the annual general meeting but they shall then be eligible for re-
election.
The number of trustees shall be no less than three but is not subject to a maximum.
e. Organisatlonal strUG￿re
The constulron of the board of trustees throUg1￿Ut the is reflected in thg cornpany PartI￿1arS on page 4.
The board members are Ihe directors of o)mpany for Companies Act PUfF4xes.
The Board of Directors is the goveming body and meets dependiNJ on ciujmslances. NORDCAT is CLbrrently
managed by a Board of five trustees - ChaiM￿n Pauline Batslone, Joe Rose, Jane Smith and Nigel Biggs and
the newest member of the team who has retumed lo the ty)ard Derek Beer. NORDCAfs Manager Helen Reed
acts as Secretary to the Board. The Chaif thanks the Board Members who gwe up their free tinie to support
NORDCAT and also Ihe Manager, Administrative Assistant Jennifer.. and our drivers. mechani¢s and voluntary
helpers, because they all give so much to make NORDCAT possible..

NORTH DORSET COMMUNITY ACCESSIBLE TRANSPORT- NORDCAT
(A ¢ornpany limlted by guarantee)
TRUSTEES. REPORT {CONTINUEDI
FOR THE YEAR ENDED 30 SEPTEMBER 2022
Structurni goveman¢g •nd managofflent Icontlnuedl
f. Induction and tralning of new trustees
membe￿ of the organisats.on at the Annual General Meeb'ng elect (lirector5. The Memorandum and Artieles allow
for a minimum of 3 direclors but there is no maximum. It is therefo￿ not been necassary lo hold a contested
election. 8efv￿n Annual General Meetings the board has powers to apptynt a(IdilK)nal directors. either lo fill a
casual vacancy or to ￿[ng in addiliona skn.lls and experttse. Al directors have lo be re-elected at the next Annual
General Meeting.
The Board of Trustees has reviwied its curmt membershp and noted that il inctudes volunteer drivers,
disabled people. males and females, and is generally representats.ve of the characteristics and ethni
bad¢ground of its users. A need for tsaining of directors ha5 been identified. bul has not yet been delivered.
g. K•y Managemgnt R•munerallon
During the year. a total of key rnana9pment persmnd r¢muneralion of £40.79412022 - £40,794} was paid.
h. Risk Management
The directors have a duty to identify Ihe risks to whith tre tharity is exposed and to ensure appropriate controls
are in place lo prn￿de rea$¢)nable assuran￿ against fraud and error. The directors have continued to monitor
closely not just tl)e mw strategic and operab.onal risks laced by the organisat￿. bLrt also the processes in
place lo mitigate these risks.
1- The organisation continues lo depend on key members of staff. and the pe￿anent loss of a single individual
would therefore still have a significant effect. This is certainly a key risk" but the company continues to draw on a
pool of v(￿Unteers who can provKte back-up lo temporary 1ndispo￿b0n and illne￿. DevOlUtiL￿ of some of the
responsibilities of Ihe general manager lo other stsff is st511 a d￿llenge within an organi5ation of NORDCATS
scale- although lo no greater extsnl than in othw organtsations of a sirnilar size.
2 - Finally. a serious a￿l￿ent involviTrJ a vehicle or passenger have an ifflpact on local eonfidence in our
aclivities and thu5 ￿ntInueS lo be a risk. H¢)wever, the organisalion continues to mthgale that risk through
maintaining insurance al the appropriate levd. thb¥er training. heallh safety reviewE, and vehlcle
maintenance lo VOSA standards.
Plans for future perlods
The Trustees are considerirwj the firture strategy of the Chanty partwlarty respect lo ha￿r￿j all necessary
licences for the operatrons and making sure trtat the mTriibus lleel is 8ppropriale for the services currenlly
provided. Also workn.ng on the relationship 7Mth otr*r chanb.es in txder lo provide a more rounded seNice lo the
residents in North Oorset.
M•mbern' liability
The Members of the Charitable Company w¥antee to c¢ntrihts amount nol exceeding £10 to tr* assets of
the Charrtable Company in the event olwTrJin9 UP.
Page 6

NORTH t)ORSEf COPaMUNITY ACCESSIBLE TRANSPORT- NORDCAT
IA Company limlted by guarnnteèl
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 30 SEPTEMBER 2022
Ststsment Of Trustee$. responsibllitles
The Trustees (who are also the diie¢tors of the Charilable Company for the purposes of company lawl are
responsible fof preparing the Trustees. report and the fjnan¢ial statements in accordance wth applicable law and
United Kingdom Accounting Standards (United KiThJdom Generally Accepled A¢￿￿ntsrtg Practice}.
Comwy law requires the Twstees to wepafe finanetal statements lor eath fi￿nCial . Under company law. the
Trustees must not approve the financial statements unless they are Satisfied thal they give a true and tsir view of
the stale of affaifs of the Charitable Company and of 115 incoming resources and appli￿l￿n of resources.
induding its income and expenditure. for that period. In preparing these financial stslements. the Trustees afe
required to."
select suitable accountiThJ poFicies and ihen apply them consistently".
observe the methods and prinaple$ of the Chawiti"es SORP {FRS 102)..
make judgments and acC￿nting estimates that are reasonable aTrJ prudent.,
stale whether applicable UK A¢counting Standards IFRS 102} have been followed. subj'ect to any materral
departures disclosed and explained in the financial stslements..
pare the financial sl*ements on the goiry concern basts unles5 It is inappropriate to presume that the
Charitable Company 4viII eonkn.nue in business.
The Trustees are re$ponsib¢e for keeping adequate ac¢ounb"ng rectyds that a￿ 5uffiaent 10 Show and explain
the Charitable Companls transacb.ons artd dis¢kJse with reasonat4e accuracy al any lime the financial posltion
of the Charitable Company and enable them to ensure that the finanaal statements comply th the Companies
Act 2006. They are asso re¥)onsible for safeguardin9 the assets of the Charitable Company and hence for taking
reasonable steps for the ryevention and deiection of fraud and other irregularities.
Approved by order of the members of the towd of Trustees on 25 June 2024 and stgned on thetr behalf by..
s P H Batston•
ITrusleel

NORTH tX)RSET COMMUNITY ACCESSIBLE TRANSPORT- NORDCAT
IA company Ilrniled by guarantsft)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR Et4DED 30 SEPTEMBER 2023
Independent Examinef's Report to the Trustee5 of North Community Acctssible
Tran$port- NORDCAT I'the Charitsble Company.)
I report lo the charity Tnjstees on my examinalion of the ￿nts of the Charitable Company for the year ended
30 September 2023.
Responslbllftles and 8a¥ls of Report
As the Trustees of the Charitsble Company (and its directors for the wrposes of company law) you are
responsible for the preparation of the accounts in a￿darKe ￿ the requirements of the Companies Act 2006
Cthe 2006 Acr}.
Having satisfied myseff that the accounts of Ihe Charilable Company are not wuired to be audited under Part
16 of the 2006 Act and are eI￿l￿e for indeF*ndent examination. l ￿pOrt in respect of my examination of the
Charitable Companys accounts carried out under section 145 of the Charil*s Act 2011 1.the 2011 Act'l. In
earying out my examinatKJn I have followed Ihe Dire¢b"ons given by the Charity Commission under section
145{5llbl olthe 2011 Act.
Indep•ndent ExamSnerfs Stalernmt
Since the Charitable Companys gross itw>)me exceeded £250.000 fftir examiner musl be a member of a ixidy
listed in section 145 of the 2011 Act. I confimi that l am qualified to undertake the examination because l am a
member of the Associathjn of Chartered Cerbfied Accounlants, which is one of ts listed bodies.
I have comF4eled my examination. I confim th* matters, other than those fvlly detailed bel¢￿, have ￿me lo
my attention in connecb.on wilh the examination givry me reasMaL49 cause to belifjve that in any matarial
respe¢t.'
accounting re￿r￿S were not Wl in respect of the Charitable Company as required by secticffl 386 of th&
2L)06 Act.. or
the account5 do not accord Vlth those rewds: or
the accounts do not compty the a(xounth"r•J reqU1￿ments of se¢Xion 396 of the 2006 Act other ihan
any requirement that the accounts give a Inje and fair Mew which is not a matter conssdeied as part of
an irKlependent examination,. or
the actounts have not tse￿ prepared in awdarKe *rylh the methods and principles of the Slalemenl of
Recommended Practice for acwunting and repoTling by charibes appIl￿ble to Charities preparing t￿lf
accounts in accordarKe the Finrttal ReportKYJ Standwd appTrKabte in the UK and Republic of
Ireland {FRS 1021
I confirm that there are other matters to vthich your attent¢on sho￿￿ be drawn to enable a proper
unde￿landIfig of the accounts lo be reached.
Pa9e 8

NORTH DORSET COMMUNITY ACCESSIBLE TRANSPORT- NORDCAT
(A company Ilmrted by guarant￿)
INDEPENDENT EXAMINER'S REPORT {CONnNUEOI
FOR THE YEAR ENDED 30 SEPTEMBER 2023
This report is made solety lo the Charitable COmpan￿S Trustees. as a body. in accordance with Part 4 of the
Charities {Accounts and Reports) Regulations 2008. My work has l￿ft undwtsken so that I might slate to the
Charitable Companls Trustees those matters l am required to state to them in an Independent examiner's
report antl lor no other purp¢)se. To the fUl￿$t extent permrtted by law, I do not accept or a55ume responsibility lo
anyone other than the Charitable Company and the Char[tal￿e Companls Trustees as a body. lor my work or for
this repoTL
Signed..
Dated". 26 June 2024
Robert Stokes FCCA. ACA
For and on behalf of Regulatory Autht
Vicarage Court
160 Ermin Street
Swindon
SN3 4NE
Page 9

NORTH DORSET COMMUNITY ACCESSIBLE TRANSPORT- NORDCAT
(A Company Ilrniled by guaranto•1
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDtTURE ACCOUNT)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Unrestricted
funds
2023
Total
funds
2023
Total
funds
2022
Nots
Income from:
Donations and legacres
Charitable activities
13,551
818,500
13.551
818.500
16.844
670.316
Totsl inc¢me
832.051
832.051
687. 160
Expenditure on".
Charitable 8CtNities
712,794
711794
666. 183
Total expmdlture
711794
712.794
666, 183
Net movement In funds
119.257
119.257
20,977
Reconclllatlon of funds-
Total funds brought fornard
Net movement in funds
45.428
119.257
45.428
119.257
24,451
20.977
Total funds Car￿ed forward
164.685
164,685
45.428
The Statement of Financ￿[ Acbvities indth al wns k)sses rewgnised in the year.
The notes on pages 14 to 28 fc¥m part of these finana81 sLitements.
Page10

NORTH DORSET COMMUNITY ACCESSIBLE TIIANSPORT- NORDCAT
IA company limited by guarantv)
REGISTERED NUMBER: 04285092
BALANCE SHEET
AS AT 30 SEPTEMBER 2023
2023
2022
Note
Fixèd assets
Tangible assets
Irwe$lments
10
34.789
84.330
34.789
84.331
Current assets
Debtors
Cash at bart and in h8rKJ
12
4S.653
114.283
6. 150
46.103
159,836
52,253
Credrtor5." amounts falling due one
13
(28,998)
(67,009)
N•t current assèts I Ilabllites
130.838
(14, 756)
Total assets les¥ current Ilabllitles
165.627
69,575
Creditors.. amounts falling due after more
than one year
14
(9431
(24, 147)
Not assats excludlng ￿nSIon assei
164.684
45.428
Total net a$$ets
164,684
45,428
Charlty funds
Restricted fvnds
Unrestrtied furKI
15
15
164.684
45,428
Total funds
164,684
45.428
The Chwitsble C¢)mpanywas entiued to exemption frryn audit under section 477 oftrt Companies Act 2CfvJ6.
The memb&s have rh)t requyed company to obtain an au¢lit for the year in question in a￿Ordance wth
section 476 of Companies Acl 2006.
The Trustees acknovAedge their re￿￿￿"bI*.ties ft>r cOmp￿.(￿j *ilh the requirements of the Act with respect to
accounting records and Prepara1￿ offinanrial s￿*￿ts.
The financial stslements have been wepared in accordanco with the WOViSiDns applicaLle to entities subjed lo
the small companies regime.
age-1-1

NORTH DORSET COMMUNITY ACCESSIBLE TRANSPORT- NORDCAT
IA company limited by guarantee)
REGISTERED NUMBER: 0428S092
BALANCE SHEET {CONTINUED}
AS AT 30 SEPTEMBER 2023
The financial statements were approved and aU￿￿rIsed for issue by the Trustees on 25 June 2024 and signed
on their behalf by.
Ms P H Batstone
rusteel
The ￿teS on pages 14 10 28 part of these financial ststements.
Page 12

NChRTH DORSET COMMUNITY ACCESS18LE TR￿4$PoRT- NORDCAT
IA Company Ilmlted by guarnnleel
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 SEPTEMBeR 2023
2023
2022
Cash Itowg from operatlng actlvities
Net cash used in opèr*ing a(￿¥￿eS
127.580
174,866
Cash Ilows from investing actlvlties
Proceeds from the sale ol tangible fixed assels
Purchase ol tangl￿e fixed assets
41.$00
{31.362)
(75.600)
Net cash provided bylluggd in) lnvosllng aclivftles
10.138
{16.600)
Cash floY*S from financing activitles
Repayments of borrow.ng
169.538
(61,836)
Net cash used in financing a¢tlvilles
169,5381
{61.8361
Change In cash and cash 8qul¥alents In the year
Cash and cash equivajenls at the beginning of the Jpar
68,180
97,430
(51,327)
46.103
Cash and cash equivalents at the end of the year
114,283
46,103
The notes on pages 14 to 28 fomi part ofttw financial statements
Page 13

NORTH DORSET COWIUNifY ACCESSIBLE TRANSPORT- NOROCAT
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
General infomiatlon
North Dorset Communrty Acce￿bIe Transport - NORDCAT is a private ccffipany fimited by guarantee
wilhoul share caprtal registered in Engla￿[ and Wales. The regiSte￿d a6*ess 1$ Untt 17B, BLrtts Pond
Industrial Estate, Stumiinster Newton. Dorsel DT10 1AZ.
The membws of the ￿￿panY are the Twstees named C￿ page l.
The presentational currency is Sterling aTrJ rThxwJed to thg nearest V*tvJle number.
A¢countlng pollcles
2.1 Basls of preparatlon of flnaftclal strtements
The finanaal statements have been prepared in ac¢￿darlce wtth the Charities SORP IFRS 1021-
Accounting and Reporting by Charities". Statement of Recommended Practice appli¢aNe lo charities
preparing their accounts in accordance the Finantsal ReportirKJ Standard applieable in the UK
and Republic of Ireland IFRS 102) leffeth.ve l January 2019}, the Financial ReportSng Standard
applicable in the UK and Republic of Irdand IFRS 1021 and the Companies Act 2¢X6.
North Dorset Community Accessible Transp(xt - NORDCAT meets the definition of a public benefit
entity urKler FRS 102. Assets and liabilit¢es are initsally rectsjnised al historical cost or transaction
value unless otheThw"se ststed in the relevant accounts'ng policy.
Z2 InGorne
All income is recognised once the Charitable Company has enlitjemenl to income, rt is probable
that the income will be received arwj the am(th of income I￿Vab￿ can be measwed reliabty.
Grants are induded in the Ststemenl of financial activities on a receivable basis. The balance of
income received for spectfic purF4)ses bul not expended during the peri￿J is shown in the relevant
funds on the Balance sheet. WTrwe income is received in advance of enmement of receipt, ils
recognition is deferred and i￿Lthd in creditrys as deferred u)come. Where entillement mr5
before income is r￿￿ved. the income 1$ accrued.
Inwie tax recoverable in rdation to th)n*ions received uThJer Grfi Aid or deeds of covenant is
recognised at the time of the (k)nation.
Fees receiveak arKI charges seTriee are rects3rrised in Ihe period in which the seNice has been
prowded. Subscriptions zrt fecogntsed in the perh)J in Ythtth tlw are inv(xced.
Page 14

NORTH DORSET COMMUNITY ACCESSIBLE TRANSPORT. NORDCAT
(A c¢)mpany limitod by guaranteel
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Accountlng pollcles (contlnu•d)
13 Expendithrn
Expenditure is recojnised once ttwe is a le9* or Cp)nstrudJ"ve obligatson to transler economic benefit
to a third paty. il is probable Ihat a transfer of economic benefiis will be wuired in settlement and
the amount of the obligation can be measured relithy. Expgnditure is ¢la$gfie(* by ad"Tvity. The costs
of each activity are made up of the total ol dI￿¢t ¢osts and shared costs, ineludirtg support costs
involved in undertaking each actiw. Drect costs attrsbutatAe to a single activity are allocated directly
to that activity. Shared cosls whKh contribule to more than one ath.vity and support ¢osts which are
not attritr*jta￿e to a single actiwty a￿ apportioned tetsveen those a¢tivities on 8 basis ¢on51Stenl wrth
the use of ￿SOUrCes. Central stsff fA>Sts are allocated on the basis of lime spent. and depreaation
chorge$ aM¢xated on the pc¥bon of the asseys use.
Expenditure on ¢haTbts￿e acliwtie$ is incurred on dire¢Uy undertaking activib"&s which fijrther the
Chantable Companls 00￿￿"¥e$, as well as any assoaated 5UPPOrt costs.
All expendiliNe is incI￿ve ol irr￿O¥erable VAT.
2.4 Govemfflent grnnts
Govemment grants relatr"n9 to iang1.ble fixed assets are Ireated as deferred income and released to
the Statement of financial activities over the expected useful lives of the assets conwned. Other
grants are credited to the Statemerrt of fThncial athblies as the ielaled ¥xpenditure is incuried.
2.5 Tanglble fix•d ass•ts and d*pfKlation
Tangible fixed assets Co￿1n9 £11Y) or m(xe are cawalised aTrd recognised when fLrtuTe economic
benefits are probth and Ihe cost OF vkn ofthe asw wi be measured reliably.
Tangible fixed assets are initiauy recognised at cost. After fecognition, under the cost model, tangible
fiyed assets are rneawred al c05t less accumulated depreciation and any accumulated impaimient
losses. All costs incurred to bring a ta￿￿e fixed asset into its intended workn.ng ¢ondikn"oft should be
induded in measuremwrt of ¢osL
Depreciats'on is charged so as to allcate the ￿st of tangknlg fixed assels k$s their reydual value
over their estJ"maled useful lives. .
Depfeciat50n is prO￿ded on the foHoMtyNJ bass..
Motor veh¢cles
Fixtures and ffttings
Computw •quyn*rt
s￿0, 33% and 20% on cost
25% on cost
33% on cost
2.6 Invostments
Fixed asset investh)ents are 8 fomi of fmarthial tnstrument and are iAitiè15y re¢o9nised at Ihgir
transaction cost and subsequently measuied at fail value at the BaLance sheet date, unless the value
cannot be measLffed reliat4y in whi¢h case rt is Measu￿ at cost tess impairment. Inve51menl 9ain5
and 106ses, whether realised or unfealised. are combined aTrJ presented as 'Gar￿(LosseS￿ on
uivestment$' in the Statement of finan¢r* aCtiV￿"e$.
Investments in sth¥Jiaries are valued at cost less provi&on for impaiment.
Pag8 15

NORTH DORSET CC)MMUNITY ACCESSIBLE TRAIISPORT. NORDCAT
IA company limltsd ty guarantee)
NOTES TO THE FIPIANCIAL STATEME14TS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
A¢¢ounting poli¢ie5 l¢oniinuedl
Z7 Debto
Trade and othef d$btNs are re¢owised at Ihe setllenRnt amount after any tr* discount offered.
Prepawnents are vatued at the anOLmt prep•d rtt ol any trats dis¢¢wnts due.
18 Cash at bank and In hand
Cash at bank and in ttand indudes cash and short-lem highly liquid invethents wlh a short maturity
of three months or less from the date of aCqUwti￿ or ¢)perM"ng of the depO￿L OT similar accourrt.
2.9 Liabiliti¢s and provisions
Liabithlies are recognised when there is an obugation at the Bajance sheet dale as a result of a past
event. it is wobable that a transfer of ecOr￿n￿ benefit will be requ%red in settlement. and the amount
of the settlement Can be esb"mat8d relrabty.
LIabl￿tieS are recognised at Ihe amoLml Ihal the Charitable Ccrfnpany anticipates il pay to settle
the debt or the affl￿ftt rt Iws r￿l¥ell as •Jvanceil for the goods or.seThic•s it fflust
provide.
Provisons are measured ai the best estimate d the amounts required to settle the otili9ation. Where
the effe￿ of the time value of rn￿eY is matwial. the prowsion 15 based on tha present value ofthose
amounts. discounted at the dÈscourht rate that refie¢is the risks spe¢ffic to the liabiljty. The
unwinding of the discount 15 Tecogntsed in the S&*ement of financial adtvits.es as a finance cost
2.10 Fin•nclal instruments
The Charitable Compaiy onty ttas frnan¢kgt assets financial liabslities of a kil￿ Ihat qualfy as
basic financial mstnirnènts. 8asc finan¢iaS instrumerts 8re initsally recognised at transaction value
and subsequenuy measured al the¢"r settlement Wal￿ ￿th tr* exception of bank loans which are
subsequenlty measured at amortised cost ugng the effe¢bve interest method.
2.11 FlTrance leases and hlre purchase
Assets obtair*d under hire purchase ¢onlra¢ts arhy firwi¢e lease$ are capitatised as tangible fixed
8ssels. Assets acquired ty finanGe lease a￿ dek)reuated over the shorter ofthe lease term onsj their
useful [￿e$. Assets acquired by hiie purth8se are ¢Jeweciated over Iheir uselul INe$. Finance lease$
are those vthere substantralty all of the benefits and risks of ovmership are assumed by Ihe
Chaiitable Company. Obligations Lhnder suth a9reement5 are i￿luded in credrtOf5, nel of the finance
charge allocaied to future periods. The finance elemènt of the rental payrnent is tharged to the
Statement of fsnan¢ial %tivibes so as to prodLKe a c¥Mslant per1￿j1C rale of charge on the net
o￿l93110n outstanding in eath pery(•J.
2.12 OperatlRg leases
Rentals pai¢J under operaling leases are charged lo the Stalwnenl of financial aclivits'es on a Str￿h*
INlO ba&s over the lease lem.
Page 18

NORTH DORSET COMMUNITY ACCESSIBLE TFiAPISPORT- NORDCAT
(A company limit•d by guarante•l
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEM8ER 2023
Accounting policles Icontlnued)
2.13 Penslon8
The Charitsble Company operates a defined ¢ontn"bution pensitin scheme and the pension charge
repiesenls the amounts payable by the CharitslAe C¢ynpany to Ihe fund in iespeci of the year.
2.14 Fund accountlng
General are unrestricted fijnds ￿{ch are available ts use al the disuetion of the Trustees in
furtherance of the general objectives of the Chaiitable Company and whth have r￿t been
d￿gnatel for other purposes.
Restricted fun(ts are funds are to be used in accordance wlh 5peufic restsictions imposed by
donoTS or whKh have been raised by the Charitsble Company fGY partiujlar purF4)ses. The Costs of
raising and administering such fvnds are tharged against tt* speafic fund. The aim and use of each
restrK*d fund is sel oul in the rbxes to the financial Stslements.
Income fmm donations and legacies
Unrestrf¢t•d
funds
2023
Totsl
fuDd$
2023
Donat￿n8
13,551
13,$51
Unreslncled
lunds
2022
Total
funds
2022
Donations
76,844
16.844
Income from clmritable aclA¥5tles
Unre$trict•d
funds
2023
Total
funds
2023
Grants receivable
Prwsion of Communty Tran¥￿1- Hire of minitmjses. Concessi￿ary fares
818,5¢XJ
818.$00
818.500
818,500
Page 17

NORTH DORSET COMIAUMITY ACCESSIBLE TRANSPORT. NORDCAT
(A company limii•d by guarantse)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
In¢om• from Charitable adivitiès I¢(￿tinUe￿I
UnTrstricted
funds
2022
Total
funds
2022
Grant5 receivable
Provision of Communty TransP￿t. Hire of mirubL￿e5. COr￿eSSIOn¥ff fares
670.027
670,027
670,316
670.316
Analysls of eX￿ndI￿re on charltsbl• xtl¥lll•s
Summary by fvnd type
Unrestrkted
lunds
2Q23
Total
2023
Proviwon ol CommuNty Transport
712.794
712.794
Unrestrit#gd
funds
2022
Total
2022
Provi8ion of Community Transwt
666, 183
666, 183
Analy$b of •xp•ndltyr• by a¢tlY6tles
Actlvldes
ndèrtakèn
dire¢tly
2023
Support
¢osts
2023
Total
fvnds
2023
PTovision of CommuThty Transi
630.835
81,958
712.793
Pagg 18

NORTH DORSET COPIMUNITY ACCESSIBLE TIiANSPORT- NORDCAT
{A Company limltsd by 9u•rants•
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEM8ER 2023
Anatysls of expendilure by •¢tlviti•s {¢ontlnu•d)
AdNities
undertaken
dwectly
2022
Support
costs
TDtsI
funds
2022
2022
Provision of comfflL￿ty Transp
560,540
105,643
666,183
Analysis of direct costs
Prnvlsion ol
Community
Tran$port
2023
Total
funds
2023
Slaff costs
307.351
323,484
307,351
323.484
Vehide expenses
830.83S
630.836
Pmvisron of
Communty
Trnnsport
2022
Total
funds
2022
Staff cost$
Vghid• expenses
277. 143
283.397
277.143
283,397
560,540
560,540

NORTH DORSET COAIMU141TY ACCESSIBLE TrANSPORT- NORDCAT
IA eompany Ilmited by guardntsel
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR EMDED 30 SEPTEMBER 2023
Analysis of expenditure by activities Icontinuedl
Analysis of support costs
Provl$lon of
Community
Transport
2023
Total
funds
2023
Oepreaation
Propety costs
Administration costs
Professional fees
Finance costs
29.220
27.173
14.857
4,895
5.813
29.220
27.173
14.857
4.895
5,813
81.958
81.958
ProvisKJn ol
Communty
Transport
2022
Tofal
fvnds
2022
Depreciati
Property costs
Administration costs
ProfessionJ fees
Finance costs
Govemance costs
63.294
21,733
4. 132
4.500
11.039
63.294
21,733
4. 132
11.039
105,643
105,643
Page 20

MORTH I)ORsEf COMMUNITY ACCESSIBLE TRANSPORT- NORDCAT
(A company Ilmlled by guaftnte¢l
NOTES TO THE FINANCIAL STATEMENTS
FOR ThE YEAR ENOED 3Q SEPTEM8ER 2023
Independent examlnerfs remuneration
2023
2022
Fees payable lo Ihe charrtab￿ Ctynpatys independent examinef for the
irKlependent examination of the Charitajle Companvs annual a￿OUnts
Fees pay¥￿¢ to Charitable C4*nwls independent examiner in iespecl
1,950
1.750
1.725
1,5Ckl
Stsff costs
2023
2022
Wages and salaries
Scaal security cost$
Contribution to defined o)ntnbution pen￿ scheme5
289.723
14.802
2.82S
261, 794
12,627
2, 722
307,350
277, 143
The average numt*r olpersMs employed tythe Charitable Company during the yeaf was as follows..
2023
No.
2022
No.
Provigon of community transFrfJrt
Management arNI administratxrf)
17
16
19
18
No employee feceived reMuwat*￿ aniountiNJ to more than £60.DOO in eithsr year.
Ouring the key nwagwnent femur￿11￿ of £40.794 (2022". £40,794) was pakl.
Trusto•s' r•munerdtion and expense5
Oufing the year. rK) Tnjstees Tec*ived any remuneraiion or beneffts (2022. £NIV.
During the year ended 30 September 2023, no Tnstee eypenses have incLwred (2022- £NII),
Page 21

NORTH DORSET COMMUNITY ACCESSIBLE TRANSPORT- NORDCAT
(A company limited by 9uafante•l
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
10. Tangible fixed assets
Long-temi
leasehold Plant and
property machlnery
Motor
Flxtures Computer
vehicles and fftilngs equlpment
Tolal
C(vst or valuatk>n
At 1 October 2022
Additions
Disposals
7.310
18.992
573,062
31,361
113.303) {382.573)
6.561
5.311
611.226
31.361
14,832) 1407,2591
16.5511
At 30 September
2023
7.310
5,689
221.850
479
235,328
Depreclatlon
At l Odober 2022
Charge for the sear
On disposals
7,310
18.992
488,732
29.221
113.3031 1330.8931
6,551
5.311
526,896
29,221
{4,8321 135S.579)
{6.551}
At 30 Septemt¢r
2023
7.310
187.060
479
200.538
Net book valug
AI 30 September
2023
¥790
34,790
At 30 September2022
84.330
84.330
IrKluded within fix&Y assets are Mot￿ vehicle$ held under hire ￿N￿ase with a nel book value of
£5.04012022.. É65.6081.
Page 22

NORTH DORSET COPAAIUNITY ACCESS18LE TRANSPORT. NORDCAT
IA ¢ompany limltsd ty guafantael
NOTES TO THE FIIIANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
11. Flyed assgt Inv¢slments
Investments
sub$idiary
companles
At l October 2022
tmsposals
Nel I￿0k value
At 30 Septenthr2022
12. 1)*btorn
2023
2022
Du• wlthln on• y•af
Trade debtors
Other debtors
Prepayments and accnjed income
34,660
5.575
5,31B
5,272
298
45.553
6, 150
13. Crodttots: Amounts falllng due wllhln one year
2023
2022
Trade creditors
Amr4Jnts owed to group undertakirvjs
Other taxation and socia securty
Obligalions undw finance lease and wKthase oyrtraGts
Other ¢rediltYS
Accry￿18 8n¢J deferred income
4.262
(182J
9,982
9,900
3.382
56,233
4,326
3,249
3.674
28.998
67.009
14. Cr•dIto￿. Arnounts falling due after more than one y¢*r
2023
2022
Page 23

NORTH DORSET COMMUNrff ACCESS18LE TRANSPORT- NORDCAT
(A company Ilmiled by guarnnteel
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
14. Credltoys: Amounts fallin9 due after more than one year (continued)
2023
2022
Net obligations under ffinan￿ lease and hire purchase contrads
943
24, 147
Page 24

NORTH DORSET COMPAUMITY ACCESSIBLE TRAMSPORT- NORDCAT
IA company limited by guarante•l
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
1S. Statement olfunds
Statement ol funds- current y•ar
8alan¢• at
8alance at 1
(ktobeT
2022
Sgplember
2023
Incorn• Expendfture
Unrestricted funds
4S.421
031050
1712.7941
164,684
Statement of funds- prfor year
B8lance at
30
September
2022
Balanc& al
l Odobe
2021
Ino)me Expenditure
Unrestricted funds
ReseThes
24.451
687, 159
(666. 782J
45,428
16. Summary ol funds
Summary olfuftds- current year
aalance at
30
Septembèr
2023
8alanc• at 1
Octob•r
2022
Inwme Expendlbjrg
General fvnds
428
832,060
1712.7941
164.684
Page25

NORTH DORSEf COMPAUNITY ACCESSIBLE TRANSPORT- NORDCAT
IA ¢L¥Thpany Ilmil¢d by 9uarantwl
NOTES TO 7HE FINANCIAL STATEAqENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
16. Summary offunds {continuedl
Summary offunds - prlor year
Balance al
30
September
2022
8alanc8 at
i Odober
2021
Incr)me Expgndkure
General ftmds
24.451
687. 159
(666, 182)
45.428
17. ATratysls of net assets between lunds
Analysls al n•t assets b•t*e•n funds- ¢unent y•ar
UTrrestrlctad
funds
2023
Total
futTrds
2023
Tangible fixed assets
Current assets
c￿dItorS due wtthin one ￿ar
Cfeditors ¢Juo in MO￿ than one ye¥
34.789
159,836
128,9991
19431
34.789
159,836
128,9991
{943
Tolal
164,684
164,684
Analysls of net assets between funds. prlorye•r
Unrestricted
funds
2022
Tolal
fvnds
2022
Tan￿ts[e fixed assets
Fixed asset investmants
84,330
84.330
Current assets
Creditors due willin one Jpar
Creditors due in more than one
52,253
(67,C(t9J
(24. 147)
52,253
(67,009)
(24, 147)
Total
45,42f
45,427
Page 26

NORTH DORSET COMMUNITY ACCESSIBLE TIIANSPORT- NORDCAT
IA company limlted ty guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
18. Reconclllatlon ol net movement In funds to net cash flow from operatlng activlties
2023
Nel income for Ihè year (as per Statement of Financial ktivitiesl
119.257
Adjustments for:
Depreciats'on charges
Decrease in debtors
Deerease in cw*tors
29.220
39A03
160.3001
Net cash provided by operatlng actlvilies
127.$80
19. Analysb of ¢ash and cash equlvalents
2023
Cash in harKI
114.283
Total cash and cash equivalents
114,283
Analysis of changes In nel debt
At30
September
2023
October
2022 Cash flo
Cash at bank and in harKI
Finance leases
46.103
(80.380
68.180
69.538
114,283
110,842)
134.2ni
137.718
103,441
Pap 27

NORTH DORSET COMMUNITY ACCESSIBLE TRAtISPORT. NORDCAT
IA ¢(xnpany Ilmit¢d by guaranleel
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
21. Penslon commitments
The group operates a defined contribution pension scheme. The assets of the scheme ale held separately
from those of the group in an independently administered lund. The pension cost ¢harge represents
contributions payable by the group lo the and amounted to £909 (2022 - £2,932) were payable to the
fLThJ al the balance sheet date and are induded in uedrtots.
Members. IlabS1ty
Each member of the charitable company undertakes to c￿tribUte to Ihe as5els of the company in the
event of il being wound up while helshe is a member. ￿ vrithin one year after helshe ceases to be a
member, such amount as may be reffjired, not ex¢eedry £10 for the debts aThJ liabilits'es contracted
before helshe eeases to be a member.
23. Related party transactk*ns
During the pef￿ NORDCAT made the following trans￿$ wilh a business run by key management
personnel's family..
Rental income totalling nil12022.' nil) 7hilh nil ¢xiThJ al both year ends
- Vehicle expenses In(￿rTed lotslling nil {2022: nil) wilh a debtor of r¥1 {2022". nil} induded in creditors at
the year end.
Pa9e 28