COMPANY REGISTERED NUMBER: 04283804 (ENGLAND & WALES) 

## CHARITY REGISTERED NUMBER: 1090731 

JUMBULANCE TRUST A Company Limited by Guarantee 

DIRECTORS' AND TRUSTEES' REPORT AND FINANCIAL STATEMENTS 

FOR THE YEAR ENDED 31 DECEMBER 2023 



## JUMBULANCE TRUST A company limited by guarantee 

## FINANCIAL STATEMENTS 

## FOR THE YEAR ENDED 31 DECEMBER 2023 

## CONTENTS 

||Page|
|---|---|
|Reference and Administrative Information|1|
|Trustees’ Report (including Directors Report)|2|
|Independent Examiner's Report|6|
|Statement of Financial Activities (including Income||
|and Expenditure Report)|7|
|Balance Sheet|8|
|NotestotheFinancialStatements|10|





JUMBULANCE TRUST 

## REFERENCE AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2023 

## Name: 

## Trustees: 

## Jumbulance Trust 

The Trustees who served during the financial year and to the date the report was signed were as follows: 

Caroline Southgate Dr Joseph P O'Dwyer Carys Jones Resigned 7 June 2023 Paula Mitchell Resigned 26 July 2023 Steven Phillips Resigned 7 June 2023 Appointed 15 September 2023 Nichola Nicholls Resigned 20 October 2023 Neville De Moraes Resigned 6 February 2024 Frances Paterson Appointed 5 September 2023 Glen Shuttleworth Appointed 31 October 2023 Neil Mewes Appointed 3 April 2024 General Administrator: Caroline Southgate acting until 18‘ December 2023 Billie Parker Appointed 18st December 2023 

## Chair: 

Chair: Dr Joseph P O'Dwyer Resigned 22 May 2023 Caroline Southgate Appointed 22 May 2023 Registered Office: Space282, 282 Leigh Road, Leigh-on-Sea, Essex, Contact details: Tel: 07483 414330 Email: info@jumbulance.org.uk 

Registered Office: Space282, 282 Leigh Road, Leigh-on-Sea, Essex, SS9 1BW 

Bankers: Lloyds Bank Plc 18 High Street, Harpenden, Herts. ALS 2TA Solicitors: Neves, Tollgate House, 69-71 High Street, Harpenden, Herts. AL5 2SL 

: 

Independent Examiners: Roger A Cox Miller & Co, 5 Imperial Court, Laporte Way, Luton, Beds, LU4 8FE Company No: 04283804 

Charity No: 1090731 

Page 1 



## JUMBULANCE TRUST REPORT OF THE TRUSTEES (INCLUDING DIRECTORS REPORT) TO THE MEMBERS FOR THE YEAR ENDED 31 DECEMBER 2023 

## Introduction and executive summary 

The Trustees, who are also directors of the company for the purpose of the Companies Act, present their annual report and the independently examined financial statements for the year ended 31 December 2023. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the charity. 

The information with respect to Trustees, Directors, Officers and advisors forms part of this report. 

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019. 

## OBJECTIVES AND ACTIVITIES 

The aims of the Trust are primarily to provide specialist transport for those who are disabled or have complex long-term medical conditions and would find travel by most conventional means very difficult if not impossible to undertake. The Trust operates specially adapted coaches to take Jumbulance groups and other organisations on day trips and holidays both in the UK and abroad. 

The objectives for 2023 were continued recovery post covid, finding new trustees to rebuild the board, rebuilding the administrative function following resignations,consolidating some of the costs and to gain new business through new partnerships such as Disney. A ski trip to Austria was finally able to happen. We were able to achieve an increased number of days of Jumbulance use building on 2022’s performance. 

## ACHIEVEMENTS AND PERFORMANCE 

We consolidated some of ourcosts reducing the office rental and moving location. Several new trustees have been recruited with a range of experience across different businesses and organisations and the trustee team was set ‘running’ towards the end of 2023. A general administrator was appointed and inducted. There were some operational challenges which were resolved towards the end of year however there were also a significant amount of donations which enabled the organisation to successfully navigate through 2023, ending the year in a slightly healthier financial situation. 

Operational processes were reviewed and updated to ensure compliance with regulatory requirements, supported by the Cranfield Trust Strategic Review. This review helped the organisation to set some clear goals moving forwards. 

Bookings remained lower than hoped for, but with the potential for growth of bookings in 2024 and further ahead. 

## FINANCIAL REVIEW 

During the year the charitable company received unrestricted income from donations and legacies (including government grants) of £225,544 (2022: £69,617) and fares of £67,957 (2022: £83,035). Restricted donations of £34,881 (2022: £51,099) were also received. After expenses of £374,078 (2022: £370,086) there was net income of £34,530 (2022: net expenditure of £123,316) on the total fund. After 

Page 2 



## JUMBULANCE TRUST REPORT OF THE TRUSTEES (INCLUDING DIRECTORS REPORT) TO THE MEMBERS FOR THE YEAR ENDED 31 DECEMBER 2023 

transfers, there was net income on unrestricted funds of £45,280 and net expenditure on restricted funds of £10,750 in the year. At the year end the charity had cash at bank of £434,072, fixed assets of £293,346 and total accumulated reserves of £725,618. 

## Reserves policy 

The Trust maintains unrestricted reserves, which total £466,261, to ensure its commitments for the year ahead are fully funded. Restricted reserves of £259,357 are reserved for future vehicle renewal and sums specifically received to support the travelling groups. These latter include a general Groups fund, a fund to provide financial supportfor nurse recruitment, and a fund to provide bursaries for Assisted Travellers. 

## Risk review 

The Trustees have assessed the major risks to which the charity is exposed, in particular, those related to the operational finances of the charity. They are satisfied that: in consultation with their insurance brokers, reasonable appropriate cover is taken where necessary, that all financial transactions are authorised by two signatories approved bythe[board,][and][that] systems[are][in][place][to][mitigate] exposure to the major risks but recognise that any organisation which is dependent on grant funding is at risk, especially at times of economic stagnation. 

In addition, protocols covering best practice in relation to health and safety and all matters relating to safeguarding of both vulnerable adults and children are updated regularly and all our employees, group leaders and volunteers must comply with these, as are outside groups/organisations who do not have their own protocols in place. There is also a facility with Mencap forcompleting Data and Barring Service (DBS) enhanced checks for our volunteers and drivers to ensure the necessary clearances are held. 

## Indemnity insurance 

The Trust’s Employers Liability Insurance cover was renewed in December 2022 in the sum of £10,000,000. 

## STRUCTURE, GOVERNANCE AND MANAGEMENT 

Jumbulance Trust is a registered charity and a company registered in England and Wales limited by guarantee. It was incorporated on 7 September 2001 and its name changed by special resolution and Certificate of Incorporation dated 5 March 2007. It is exempt from the requirement to include limited in its name. Charitable status was gained on the 20 February 2002. 

The governing document is the Memorandum and Articles of Associated as amended by special resolutions dated 5 February 2002, 17 October 2009 and 18 February 2017. 

Charity trustees are appointed by the existing membership and retire by rotation, at the AGM. Interim appointments may be made at other times in accordance with the provisions of the constitution. New trustees are recruited through advertising. 

At the end of the year the responsibility for day-to-day administration of the Trust was delegated to the newly appointed general administrator. 

## PUBLIC BENEFIT STATEMENT 

Page 3 



## JUMBULANCE TRUST REPORT OF THE TRUSTEES (INCLUDING DIRECTORS REPORT) TO THE MEMBERS FOR THE YEAR ENDED 31 DECEMBER 2023 

The Trustees confirm that they have complied with their duty, set out in the 2011 Charity Act, to have due regard to the Charity Commission guidance on public benefit. 

The Trust continues to address the isolation felt by those who are disabled or who have life-challenging illnesses by providing the opportunity to travel safely and comfortably, in doing so enabling them to feel integrated into society and giving everybody the opportunity to experience new adventures and widen their horizon whilst on holiday. 

## STATEMENT OF TRUSTEES RESPONSIBILITIES 

The purposeofthis Statement is to distinguish the Trustees’ responsibilities for the Financial Statements from those of the Accountants as stated in their report. 

The Trustees (who are also directors of Jumbulance Trust for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Charity and Company law requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure of the charitable company for that period. In preparing these financial statements, the trustees are required to: 

- e select suitable accounting policies and then apply them consistently; e observe the methods and principles in the Charities SORP 2019 (FRS 102); e make judgements and estimates that are reasonable and prudent; e state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; 

- e prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation; 

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable the Trustees to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

The Trustees confirm that the Trust complies with applicable laws relating to slavery, servitude, forced or compulsory and human trafficking, including in particular the provision of the U.K. Modern Slavery Act 2015. 

The Trustees are responsibleforthe maintenance and integrity of the corporate and financial information included on the Charitable Company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in otherjurisdictions. 

In the case of each of the persons who are Trustees at the time of approval of the annual report, the following applies: 

- e So far as the Trustee is aware, there is no relevant information of which the Company’s accountants are unaware, and 

Page 4 



## JUMBULANCE TRUST 

## REPORT OF THE TRUSTEES (INCLUDING DIRECTORS REPORT) TO THE MEMBERS FOR THE YEAR ENDED 31 DECEMBER 2023 

- e Each Trustee has taken all the steps that he/she ought to have taken as a Trustee in order to make themselves aware of any relevant accounting information and to establish that the Company's accountant are aware of that information. 

This report has been prepared in accordance with the Statement of Recommended Practice “Accounting and Reporting by Charities” and in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small entities. The Trustees have complied with the duty in section 4 of the 2011 Charities Act to have due regard to guidance published by the Charity Commission, including public benefit guidance. 

This report was approved by the board of directors and Trustees on 5'* August 2024 and signed on its behalf. 

Eleanor Harris, Trustee 


**----- Start of picture text -----**<br>
eeee ee ee Pir \<br>Caroline Southgate, Trustee and Chair<br>**----- End of picture text -----**<br>


Date: 5!" August 2024 

Page 5 



## JUMBULANCE TRUST 

## Independent Examiner’s Report to the Trustees of Jumbulance Trust 

| reportto the charity trustees on my examination of[the][accounts][of][ Jumbulance] Trust for the year ended 31 December 2023, which are set out on pages 7 to 18. 

## Responsibilities and basis of report 

As the charity trustees of the company (and also its directors for the purposes of companylaw) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). 

Having satisfied myself thatthe accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of your company's accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination Ihave followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. 

## Independent examiner's statement 

Since the company’s gross income exceeded £250,000 your examiner mustbe a member ofa body listed in section 145 of the 2011 Act. | confirm that! am qualified to undertake the examination because lam a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. 

| have completed my examination. | confirm that no matters have come to my attention in connection with the 

examination giving me cause to believe that in any material respect: 

- accounting records were not keptin respect of the company as required by section 386 of the 2006 Act; or 

- * the accounts do not accord with those records; or * — the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a “true and fair view”, which is not a matter considered as part of an independent examination; or 

- = the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 

| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in orderto enable a proper understanding of the accounts to be reached. 

SIQNE: 0... cece eecccc cece eeeeeeeeeeeseeueesssesseuuecueesseeesraeesanaers 

## DT) (<r 

R A Cox FCA (ICAEW) Miller & Co Chartered Accountants 2 Victoria Road Harpenden Hertfordshire AL5 4EA 

## STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) 

Page 6 



JUMBULANCE TRUST 

## FOR THE YEAR ENDED 31 DECEMBER 2023 

|||||Total|Total|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Fund|Fund|
||Note|Fund|Fund|2023|2022|
|||£|£|£|£|
|Income and endowments from:||||||
|Donations and legacies|2|225,544|34,881|260,425|120,716|
|Charitable activities|3|67,957|70,693|138,650|120,024|
|Investments|4|3,273|1,389|4,662|1,030|
|Other income||4,871|-|4,871|5,000|
|Total Income and Endowments||301,645|106,963|408,608|246,770|
|Expenditure on:||||||
|Raising funds -||||||
|Donations and legacies||5,780|-|5,780|5,832|
|Charitable activities|5|297,887|70,411|368, 298|364,254|
|Total Expenditure||303,667|70,411|374,078|370,086|
|Net income/(expenditure)||(2,022)|36,552|34,530|(123,316)|
|Transfers between funds||47,302|(47,302)|-|-|
|Net movement in funds||45,280|(10,750)|34,530|(123,316)|
|Reconciliation of funds:||||||
|Total funds brought forward||420,981|270,107|691,088|814,404|
|Totalfundscarriedforward||466,261|259,357|725,618|691,088|



All income and expenditure derive from continuing activities. 

The statement of financial activities includes all gains and losses recognised during the year. 

Page 7 



JUMBULANCE TRUST 

Company Registration Number: 04283804 BALANCE SHEET 

AS AT 31 DECEMBER 2023 

||Note|2023||2022||
|---|---|---|---|---|---|
|||£|£|£|£|
|Fixed assets||||||
|Tangible assets|9||293,346||341,257|
|Current Assets||||||
|Cash at bank and in hand<br>Debtors|10|434,072<br>14,140||350,255<br>13,655||
|Creditors||448,212||363,910||
|Amounts falling due within one <br>Sundry creditors and accruals|year<br>11|(15,940)||(14,079)||
|Net Current Assets|||432,272||349,831|
|Net assets|||725,618||691,088|
|Charity funds||||||
|Unrestricted Funds<br>Restricted Funds|12<br>12||466,261<br>259,357||420,981<br>270,107|
|Totalfunds|||725,618||691,088|



These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime. 

For the year ending 31st December 2023, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 

Directors’ responsibilities 

- e The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476, 

- ° The directors acknowedge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation and approval of accounts. 

Page 8 



JUMBULANCE TRUST 

## BALANCE SHEET 

## AS AT 31 DECEMBER 2023 (continued) 

The trustees declare that they have approved the financial statements on pages 7 to 18 0n 5!" August 2024 

Signed on behalf of the charity's trustees: 

Eleanor Harris, Trustee 

Caroline Southgate, rustee and Chair For and on behalf of the board 

The notes on pages 10 to 18 form part of these financial statements. 

Page 9 



## JUMBULANCE TRUST 

## NOTES TO THE FINANCIAL STATEMENTS 

## FOR THE YEAR ENDED 31 DECEMBER 2023 

## 1. 

## Accounting Policies 

## (a) Basis of preparation 

Jumbulance Trust is a private company limited by guarantee registered in England. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity. The address of the registered office is given in the charity information on page 1 of these financial statements. 

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicablein the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice. 

The financial statements are prepared ona going concern basis under the historical cost convention. The financial statements are presented in pounds stening which is the functional currency of the charity and rounded to the nearest pound. 

## (b) Tangible fixed assets 

Tangible fixed assets are stated at cost less depreciation. 

Depreciation on vehicles is charged once they have been put into service. 

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows: 

|Motor vehicles|6.67%|per annum|straight line|
|---|---|---|---|
|Office equipment|20%|perannum|straight line|
|(c) Fund accounting||||
|Fundsheldbythecharityareeither:||||



## Unrestricted funds 

These are funds which can be used in accordance with the charitable objectives at the discretion of the Trustees 

## Designated funds 

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. 

## Restricted funds 

These are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Restricted funds may include grants received in advance of the relevant expenditure hence restricted fund balances can vary substantially year on year. 

## (d) Income 

All income is accounted for when the charity has entitlement, there is certainty of receipt and the amount is measurable. Where possible income is accounted for on a receivable basis. Where fares 

Page 10 



## JUMBULANCE TRUST 

## NOTES TO THE FINANCIAL STATEMENTS 

## FOR THE YEAR ENDED 31 DECEMBER 2023 

for travel are received in advance they are accounted foras deferred income and credited to the Statement of Financial Activities in the accounting period in which the journey takes place. Government grants are recognised using the performance modeland are recognised in income when the proceeds are received or receivable. 

## (e) Expenditure 

Expenditure is included in the Statement of Financial Activities on an accruals basis exclusive of any VAT. 

## (f) Debtors and creditors receivable / payable within one year 

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure. 

## (g) Financial instruments 

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. 

## (h) Judgements and key sources of estimation uncertainty 

Preparation of the financial statements requires management to make significant judgements in applying the accounting policies of the Charity and estimates and assumptions that have a sig nificant effect on the recognition and measurement of assets, liabilities, income and expenses. Actual results may be different to these estimates. 

## (i) Going concern 

The financial statements have been prepared ona going concer basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern. 

## (j) Taxation 

The Trust is a registered charity and is not liable to income tax or corporation tax on income derived fromits charitable activities. Income from non-charitable activities may be subject to taxation. The Trust is registered for VAT and all amounts in the financial statements are shown exclusive of VAT where relevant. 

## (k) Employee benefits 

When employees have rendered service to the charity, short term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service. 

## (I) Traveller groups 

These accounts include transactions related to the various travelling groups, as they fundraise under the Jumbulance Trust banner and collect fares and donations for specific organised trips undertaken inthe Jumbulances. These transactions have been shown under restricted funds as the monies have been collected for specific purposes and each groups transactions are recorded separately and have been included under the Travellers Group restricted fund. 

Page i1 



JUMBULANCE TRUST 

## NOTES TO THE FINANCIAL STATEMENTS (Continued) 

## FOR THE YEAR ENDED 31 DECEMBER 2023 

## 2. Donations and legacies 

|Donations and legacies|||||
|---|---|---|---|---|
||Unrestricted|Restricted|Total|Total|
||Funds|Funds|2023|2022|
||£|£|£|£|
|Donations|4,255|11,881|16,136|92,758|
|Other grants|92,868|23,000|115,868|27,958|
|Legacies|128,421|-|128,421|-|
||225,544|34,881|260,425|120,716|



Income from donations and legacies in 2022 was £120,716 of which £51,099 was attributable to restricted funds and £69,617 was attributable to unrestricted funds. 

## 3. Charitable Activities 

|||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|
|||Funds|Funds|2023|2022|
|||£|£|£|£|
|Fares||67,957|68,446|136,403|117,380|
|Event/function|income|-|2,247|2,247|1,545|
|Insurance||-|-|-|1,099|
|||67,957|70,693|138,650|120,024|



Income from charitable activities in 2022 was £120,024 of which £36,989 was attributable to restricted funds and £83,035 was attributable to unrestricted funds. 

## 4. Investments 

||||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|---|
||||Funds|Funds|2023|2022|
||||£|£|£|£|
|Interest|on|deposits|3,273|1,389|4 662|1,030|
||||3,273|1,389|4,662|1,030|



Income from investments in 2022 was £1,030 of which £21 was attributable to restricted funds and £1,009 was attributable to unrestricted funds. 

Page 12 



JUMBULANCE TRUST 

## NOTES TO THE FINANCIAL STATEMENTS (Continued) 

## FOR THE YEAR ENDED 31 DECEMBER 2023 

5. Analysis of expenditure on Charitable Activities 

|||Activities|||||
|---|---|---|---|---|---|---|
|||Undertaken|Support||Total|Total|
|||Directly|Costs||2023|2022|
|||£|£||£|£|
|Jumbulance vehicle costs||75,091||-|75,091|70,312|
|Equipment and supplies||788||-|788|813|
|Drivers’ wages and Ni||64,606||-|64,606|63,258|
|Relief drivers||21,362||-|21,362|16,884|
|Drivers’ expenses||17,074||-|17,074|12,529|
|Trip costs||92,667||-|92,667|65,393|
|Event/function costs||3,315||-|3,315|847|
|Trust Administrator's|salary & NI|-||-|-|34,261|
|Administration salary|& NI|-|18,175||18,175|19,260|
|Pension contributions||-||-|-|1,265|
|Governance (note 7)||-|4,200||4,200|6,216|
|HR support||-|4,245||4,245|2,994|
|Information technology||-||402|402|635|
|Office costs (including rent)||-|18,462||18,462|21,582|
|Depreciation||47,798||113|47,911|48,005|
|||322,701|45,597||368,298|364,254|
|Activities undertaken|directly includes restricted expenditure totalling||||£69,946<br>(2022|£49,499)|
|comprising the cost of|trips and events/functions related to the traveller||||groups. And support costs||
|include restricted expenditure totalling||£465 (2022 £25,198).|||||
|All expenditure is allocated directly to||the relevant cost centres at||the time of payment.|||
|Governance costs|||||||
|||Unrestricted|Restricted||Total|Total|
|||Funds|Funds||2023|2022|
|||£||£|£|£|
|Legal and professional fees||750||-<br>750||2,666|
|Bookkeeping||1,375||-<br>1,375||1,380|
|Independent examiners|||||||
|remuneration||2,075|||-<br>2,075|2,170|
|||4,200|||-<br>4,200|6,216|



Activities undertaken directly includes restricted expenditure totalling £69,946 (2022 £49,499) comprising the cost of trips and events/functions related to the traveller groups. And support costs include restricted expenditure totalling £465 (2022 £25,198). 

All expenditure is allocated directly to the relevant cost centres at the time of payment. 

6. Governance costs 

The independent examiners remuneration amounts to an independent examination fee of £1,465 (2022: £1,485) and accountancy services of £610 (2022: £685). 

## 7. Trustees’ and key management personnel remuneration and expenses 

The trustees neither received nor waived any remuneration during the year (2022: £nil). Two trustees had travel expenses totalling £396 reimbursed in the year (2022: £nil). 

Page 13 



JUMBULANCE TRUST 

## NOTES TO THE FINANCIAL STATEMENTS (Continued) 

## FOR THE YEAR ENDED 31 DECEMBER 2023 

The total amount of employee benefits received by key management personnel is f£nil (2022: £32,164). 

## 8. Staff costs and employee benefits 

The total staff costs and employee benefits were as follows: 

||2023|2022|
|---|---|---|
||£|£|
|Wages and salaries|62,153|106,392|
|Social security|5,778|10,387|
|Defined contribution pension costs|-|1,265|
||67,931|118,044|
|Drivers|1.93|2|
|Administration|0.67|1|
|Averagemonthlynumberofemployeesduringtheyear|2.6|3|



No employee received total employee benefits (excluding employer pension costs) of more than £60,000. 

9. Tangible fixed assets 

|Tangible fixed assets||||
|---|---|---|---|
||Motor|Office||
||Vehicles|Equipment|Total|
||£|£|£|
|Cost:||||
|As at 1st January 2023|716,977|3,811|720,788|
|Additions|-|-|-|
|Disposals|-|-|-|
|As at 31st December 2023|716,977|3,811|720,788|
|Depreciation:||||
|As at 1st January 2023|376,174|3,357|379,531|
|Charge for the year|47,798|113|48,005|
|Disposals|-|-|-|
|As at 31st December 2023|423,972|3,470|379,531|
|Net Book Value:||||
|As at 31st December 2023|293,005|341|293,346|
|Asat31stDecember2022|340,803|454|341,257|



Page 14 



JUMBULANCE TRUST 

NOTES TO THE FINANCIAL STATEMENTS (Continued) 

## FOR THE YEAR ENDED 31 DECEMBER 2023 

|10.|Debtors|||2023||2022|
|---|---|---|---|---|---|---|
|||||£||£|
||Other debtors|||10,535||9,080|
||Prepayments and accrued income|||3,605||4,575|
|||||14,140||13,655|
|11.|Creditors|||2023||2022|
|||||£||£|
||Other creditors|||805||899|
||Accruals and deferred income|||15,135||13,180|
|||||15,940||14,079|
|12.|Fund reconciliation||||||
|||Opening||||Closing|
|||Balance||||Balance|
|||01/01/23|Income|Expenditure|Transfers|31/12/23|
|||£|£|£|£|£|
||Unrestricted||||||
||funds||||||
||General funds|420,981|301,645|(303,667)|47,302|466,261|
|||420,981|301,645|(303,667)|47,302|466,261|
||Restricted funds||||||
||Jumbulance||||||
||Renewal<br>J Brenda Hoskins|127,814|6,187|-|-|134,001|
||Trust - bursaries|48,605|-|-|-|48,605|
||Traveller Groups|87,222|86,036|(70,411)|(39,082)|63,765|
||Other|6,466|14,740|-|(8,220)|12,986|
|||270,107|106,963|(70,411)|(47,302)|259,357|
|||691,088|408,608|(374,078)|-|725,618|



Page 15 



JUMBULANCE TRUST 

NOTES TO THE FINANCIAL STATEMENTS (Continued) 

## FOR THE YEAR ENDED 31 DECEMBER 2023 

## 12. Fund reconciliation continued - comparative 

||Opening||||Closing||
|---|---|---|---|---|---|---|
||Balance||||Balance||
||01/01/22|Income|Expenditure|Transfers|31/12/22||
||£|£|£|£|£||
|Unrestricted|||||||
|funds|||||||
|General funds|527,587|158,661|(289,457)|24,190|420,981||
||560,672|185, 188|(244,265)|25,992|527,587||
|Restricted funds|||||||
|Jumbulance|||||||
|Renewal|126,007|1,807|-|-|127,814||
|Postcode Places|||||||
|Trust|19,830|-|(19,830)|-|||
|J.Brenda Hoskins|||||||
|Trust - bursaries|48,605|-|-|-|48,605||
|Traveller groups|92,375|61,344|(50,841)|(15,656)|87,222||
|Other|-|24,958|(9,958)|(8,534)|6,466||
||268,817|88,109|(80,629)|(24,190)|270,107||
||814,404|246,770|(370,086)|-|691,088||
|Fund descriptions|||||||
|(a) Unrestricted funds|||||||
|These are funds that the Trustees are free to use in accordance with the charitable objects.|||||||
|(b) Restricted funds|||||||
|(i) The Jumbulance Renewal fund is for the purchase of Jumbulance 4 to replace Jumbulance 2 when|||||||
|it reaches the end of its|useful life.||||||
|(ii) The Postcode Places Trust fund is to be used to contributetowards core costs including office costs,|||||||
|administrative support, marketing and fundraising.|||||||
|(iii) The J Brenda Hoskins Trust fund represents monies received to provide bursaries for holidays for||||||for|
|those with disability.|||||||
|(iv) The Traveller Groups fund represents||the monies held by the groups||aftercollecting|donations and||
|fares and settling expenses, including the cost of using the Jumbulances.||||Balances may|include monies||
|received<br>in advance of|the relevant<br>trip expenditure and hence balances may vary each year. The||||||
|traveller groups comprise: Sussex Group,||Young Adults|Group, North Yorkshire Group,||Ski Group and||
|Hants and West Berkshire Group. The fare charged byJumbulance|||Jumbulance Trust to the groups foruse of the||||
|Jumbulances, is recognised by way of a||transfer from|the group’s fund|to unrestricted|funds when|it|
|becomespayable.|||||||



## Fund descriptions 

(a) Unrestricted funds 

These are funds that the Trustees are free to use in accordance with the charitable objects. 

(b) Restricted funds 

(i) The Jumbulance Renewal fund is for the purchase of Jumbulance 4 to replace Jumbulance 2 when it reaches the end of its useful life. 

(ii) The Postcode Places Trust fund is to be used to contribute towards core costs including office costs, administrative support, marketing and fundraising. 

(iii) The J Brenda Hoskins Trust fund represents monies received to provide bursaries for holidays for those with disability. 

NOTES TO THE FINANCIAL STATEMENTS (Continued) 

Page 16 



JUMBULANCE TRUST 

## FOR THE YEAR ENDED 31 DECEMBER 2023 

(v) Other represents monies received from UKH Foundation and National Lottery to support cost of trips and core costs. 

## 13. Analysis of net assets by fund 

||||Total|
|---|---|---|---|
||Unrestricted|Restricted|2023|
||£|£|£|
|Fixed assets|293,346|-|293,346|
|Current assets|176,705|271,507|448,212|
|Current liabilities|(3,790)|(12,150)|(15,940)|
||466,261|259,357|725,618|
||||Total|
||Unrestricted|Restricted|2022|
||£|£|£|
|Fixed assets|341,257|-|341,257|
|Current assets|85,103|278,807|363,910|
|Current liabilities|(5,379)|(8,700)|(14,079)|
||420,981|270,107|691,088|



## 14. Related parties 

There were no related party transactions during the year (2022: Enil). 

## 15. Leases 

## Operating leases — lessee 

Total future minimum lease payment under non-cancellable operating leases are as follows: 

||2023||2022|
|---|---|---|---|
||£||£|
|Not later than one year||-|4,655|
|Later than one and not later than five years||-|=|
|||-|4,655|



Operating lease rentals in the year totalled £3,325 (2022: £6,650). 

NOTES TO THE FINANCIAL STATEMENTS (Continued) 

Page 17 



JUMBULANCE TRUST 

## FOR THE YEAR ENDED 31 DECEMBER 202 

## 16. Pensions and other post-retirement benefits 

## Defined contribution pension plans 

The charity operates a defined contribution pension plan for its employees. The amount recognised as an expense in the period was £nil (2022: £1,265). 

The defined contribution expense and liability is allocated to unrestricted funds and to activities directly undertaken and supports costs based on the role of the employee. 

## 17. Financial instruments 

The total interest income for financial assets that are not measured at fair value was £4,662 (2022: £1,030). 

Page 18