Charity registration number 1093919 Company reglstration number 04392505 {England and Wales) COMMUNITY TRANSPORT CALDERDALE LTD ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
COMMUNITY TRANSPORT CALDERDALE LTD LEGAL AND ADMINISTRATIVE INFORMATION Trustees Patricia Colton Deborah Crossley Peter Slrouden Hancock Richard lan Long Julie Neimantas Michael Paul Robinson {Appoinled 10 November 2023) Secretary Amanda Frances Smith Senlor management Amanda Smilh Rebecca Ideson Finance Manager Office Manager Charity number 1093919 Company number 04392505 Reglstered offlce Unit B8-10 Tenterfields Business Park Burnley Road Luddenden Foot Halifax Wesl Yorkshire England HX2 6EQ Independent examlner V J Alkinson BK Plus Limited 52 St Johns Lane Halifax Wesl Yorkshire HX12BW Bankers Lloyds TSB PIC Commercial Street Halifax West Yorkshire HS1 1BB
COMMUNITY TRANSPORT CALDERDALE LTD CONTENTS Page Trustees, report Independent examiner's report statement of financial aclivities Balance sheet Notes to the financial statements 8-17
COMMUNITY TRANSPORT CALDERDALE LTD TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The trustees present their annual report and financial slalements for the year ended 31 March 2024. The financial statements have been prepared in accordance with the accoLJnting policies set out in note 1 to the financial statements and comply with the charily's Igoverning documenll, the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)" leffeclive 1 January 2019). ObJectSv8s and actlvlties The aim of Community Transport Calderdale is.. To provide transport to those residents of Calderdale that cannot access other existing forms of transport provision for reasons of ill health, disability {mental or physical), isolation (geogfaphical or other), poverty or social exclusion. Public beiiefit The Iruslees have paid due regard to guidance issued by the Charily Commission in deciding what activities the charity should undertake. Achlevements and performance Significant aclivities and acliievements againsl objecliv8S Volunteer Car Service Our volunleer car service is for clienls who can't access alternative transport due to age. disability or long-term health problems. Volunteers lake clients to social activities, visiting friends, shopping, lo hair appointments and even on holiday. We also offer a shopping service fof Ihose who can't get out In 2023-24 the service had 53 volunteer drivers who collectively took 454 clients on 10,742 passenger trips. We're very grateful to all ouf volunteers. "Your sewic8 is lakiiig my gr8ndson, who has sulism, to ali after-school club oijce a week, engbling my daug17ter 817d her husband lo work. My grandson loves his volunleer driver and is always excited lo see him - d8SPlte 8 50yr age gap11)ey gel on like a house on firel" Rose W. Mlnlbus trlps Community groups in Calderdale can book "Out & About. trips to any destination. Destinations in 2023-24 included Beamish Living Museum. James Herriot World, Flamingo Land, Leeds Grand Theatre, Soulhport PieT etc. We also offer minibuses withlwilhoul drivers for school groups. sports clubs, ScoulslGuides, weddings, elc. 103 local community groups went on 199 day trips in 2023-24. a total of 2361 passengers. "Jiist wanted to say how excellent driver your driver was on satuaY, so at¢enlive lo our needs and those of the passengers, we really fell he wenl above and beyond on Ihe day"_ Emma, Active Calderdale NHS Patient Transport Our Seamless Home from Hospital ISHFH) service continues lo go from strength to slrenglh. This service is run in partnership with AgeUK. Patients travel in an accessible minibus with a passenger assistant and are met at home by a support worker who helps them settle in. SHFH supported 2347 patients in 2023-24. We also provide accessible group transport for Pulmonary and Long Covid clinics, completing 858 patient clinic trips in 2023-24. Demand for transport to Outpalient appointments al health centres and hospitals across the north of England continued to increase in 2023-24. We provided 2724 outpatient trips during the year, taking patients to hospitals as far afield as Blackburn, Sheffield and Liverpool. .1 could nof do wilhoul this first class setvice to gef me lo my l?ospilal appoinlments-, John B. Financlal revlew
COMMUNITY TRANSPORT CALDERDALE LTD TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Reserves policy 11 is the policy of the Trustees lo hold in reserve an amount equivalent lo one month unrestricted expenditure plus Ihe current calculated costs of closure. The aim of the policy Is to ensure the charity is able to meet ils legal responsibilities in the event that it is forced lo close. Nel costs of closure calculated with a reference date of 31103124 are £7,420. One month unrestricted expenditure based on 2023-24 expendiluTe 15 £43,056. Total target reserves based on the policy are therefore £50,476. The unrèslricled reserves at the year end are £138,734. This figure is not reduced by the value of tangible fixed a55els because the costs of closure calcLFlation assumes these would be sold (al below market value), in the event of closure. The Trustees review the reserves pollcy and reserves of the charity on an annual basis to ensure that the policy remains appropriate and that the level of reserves is adequate. Structure, governance and management Calderdale Community Transport is a registered charily, number 1093919, and a company limited by guarantee, number 04392505. As a company limited by guarantee the charity is controlled by its Memorandum and Articles ofAssocialion. The trustees, who are also the directors for the purpose of company law, and who served during the year and up lo the date of signature of the financial statements were.. Patricia Colton Deborah Crossley Alan Geoffrey Fowler Peter Slrouden Hancock Richard lan Long Julie Neimantas Michael Paul Robinson (Appointed 10 November 2023) (Resigned 10 May 2023) Recruilment and appoinlment of trusle8S Trustees are recruited by personal approach by the Chief Officer and by members of the board of Iruslee5. New Irustees are appointed at the Annual General Meeting or at board meetings in the presence of and agreement of the board. Organisalional structure Community Transport Calderdale operates as a small company, with the day to day operations being coordinated by the CEO. Peter Hancock, Chair of the Board of Trustees, conlinued lo serve as Acling CEO during the year. His management team consisted of Finance Manager Mandy Smith and Office Manager Rebecca Ideson. The charily could not operate without the invaluable support of our volunteer5, including volunteer car drivers and passenger assistants. Induction and Éraining of trustees At present. no training is made available for members of the board of trustees.
COMMUNITY TRANSPORT CALDERDALE LTD TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The Irusle re ort was approved by the Board of Trustees. Peler trouden Hancock TYLlStee Date". .,.
COMMUNITY TRANSPORT CALDERDALE LTD STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024 The trustees, who are also the directors of Community Tfansport Caldeidale Ltd for the purpose of company law, are responsible for preparing the Trustees, Report and thè financial stalefnenls in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company Law requires the Iruslees lo prepare financial slalemenls for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year In preparing these financial stalements, the trustees are required to.. sele¢l suitable accounting policies and then apply them consislenlly; observe the methods and principles in the Charilies SORP; make judgements and eslimales that are reasonable and prudent.. and prepare the financial statements on th& going concern basis unless il is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping adequale accounting records that disclose with reasonable accuracy al any lime the financial position of the charity and enable them lo ensure Ih81 Ihe financial statements comply with the Companies Act 2006. They are also responsible for safeguarding Ihe assets of the charity and hence for taking reasonable steps for the prevention and deleclion of fraud and other iiregularilies.
COMMUNITY TRANSPORT CALDERDALE LTD INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF COMMUNITY TRANSPORT CALDERDALE LTD I report to the trustees on my examination of the financial statements of Community Transport Calderdale Ltd (the charity) for the year ended 31 March 2024. Responslbllities and basis of report As the trustees of the charity {and also its directors foi the purposes of company lawl you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 {Ihe 2006 Act). Having satisfied myself that the financial statements of the charity are not required lo be audited under Part 16 of the 2006 Act and are eligible for independenl examination. I report in respect of my examination of the charity's financial slatements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Direclions given by the Charity Commission under section 14515llb> ofthe 2011 Act. Independent examlner's statement Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in s8clion 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of Association of Chartered Certified Accounlanls, which is one of Ihe listed bodies, I h3ve completed my examination. I confirm thal no matters have come to my attention in connection with the examination giving me caus& to believe that in any material respect.. accounting records were not kept in respecl of the charity as required by seclion 386 of the 2008 Act., or the financial statements do not accord with those recofds., or the financial statements do not comply with the accounling requirements of section 396 of the 2006 Act other than any requirement that Ihe accounts give a true and fair view which is not a maller considered as part of an independent examination., or the financial statements have not been prepared in accordance w%th the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102). I have no concerns and have come across no other mallers in connection with the examination lo which attention should be drawn in this report in order to enable a proper understanding of the financial slalements to be reached. V J Atkin50n Assoclation of Chartered Certlfled Accountants BK Plus Limited 52 Sl Johns Lane Halifax West Yorkshire HX12BW 6IL Plvs Llrni
COMMUNITY TRANSPORT CALDERDALE LTD STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestricted funds 2024 Unrestricted funds 2023 Restricted funds 2023 Total 2023 Notes Income and endowments from: Donations and legacies Ch8rilable activities Provision of minibus seNices 12.688 62,447 9,955 72,402 476,230 423,402 423,402 Investments other income 230 119 67 3,556 67 3,556 Total Income 489,267 489,472 9,955 499.427 Expenditure on.. Charitable activities Provision of minibus services 516,670 484,505 9,955 494,460 Total expendlture 516.670 484,505 9,955 494,460 Net incomellexpendlture) and movement In funds 127,403) 4,967 4,967 Reconciliatlon of funds: Fund balances al 1 April 2023 166.137 160.982 160,982 Fund balances at 31 March 2024 138.734 165,949 165,949 The slalemenl of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing aclivilies. The notes on pages 8 to 17 form part of these financial slatemenls.
COMMUNITY TRANSPORT CALDERDALE LTD BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 Notes Flxed assets Tangible assels 13 95,316 119,068 Current assets Deblors Cash at bank and in hand 14 28,854 76,928 30,490 82.506 105,782 112,996 Credltors: amounts falling due withln one year 15 (62,364) (66,115) Net current assets 43,418 46,881 Total assets less current Ilabllities 138,734 165,949 Net assets excluding penslon liablllty 138,734 165,949 The funds of the charlty Unrestricted funds 138,734 165,949 138,734 165,949 The notes on pages 8 10 17 form parl of these financial slatemenls. The company is entitled to the exemption from the audit iequirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024. The directors acknowledge their responsibilities for complying with Ihe requirements of the Companies Act 2006 with respect to accounting records and the prepaiation of financial slatemenls. The members have not required the company to oblain an audit of ils financial statements for the year in question in accordance with section 478. These financial statements have been prepared in accordance with the provisions applicable lo companies subject to the small companies regime. 13 The financ al s tements were approved by the trustees on . Peter trouden Hancock Trustee Company registration number 04392505 (England and Wales)
COMMUNITY TRANSPORT CALDERDALE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies Charlty informatlon Community Transport Calderdale Ltd is a private company limited by guarantee incorporated in England and Wale5. The registered office is Unit B8-10 Tenterfields Business Park, Burnley Road, Luddenden Foot, Halifax, West Yorkshire, HX2 6EQ, England. 1.1 Accountlng convention The financial statements have been prepared in accordance with the charity's Igoverning documenti, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" {"FRS 102") and the Charities SORP "Accounting and Reporting by Charities Statement of Recommended Practice applicable to charilies preparing their accounts in accordance with the Financial Reporting Slandaid applicable in the UK and Republic of Ireland (FRS 102}" (effective 1 January 2019). The charity is a Public Benefit Enlily as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for ch3rilies not to prepare a Statement of Cash Flows. The financial slatemenls are prepared in sterling, which is the functional currency of Ihe chaiity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have be&n prepared under the historical cost convention. The principal accounting policies adopted ale sel out below. 1.2 Going concern Al the time of approvin9 the financial slalements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operalional existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing Ihe linancial slatemenls. 1.3 Charltable funds Unrestricted funds are available for use al the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject lo specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are sel out in the noles to Ihe financial slatemenls. Endowment funds are subject lo specific conditions by donors that the capital must be mainlained by the charity. 1.4 Income Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliaiJy, and il is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance condilions require deferral of the amount. Income tax Tecoverable in relation to donations received under GiftAid or deeds of covenant is recognised at the time of the donalion. Legacies are recognised on receipt or otheiSe if Ihe charily has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a ontingent asset.
COMMUNITY TRANSPORT CALDERDALE LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies {Contlnued) 1.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in selllement, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of ea¢h activity are made up of the total of direct costs and shared costs, including support costs involved in underiaking each activity. Direct costs atlribulable to a single activity are allocated directly lo thal aclivily. Shared costs which contribute lo more than one activity and support costs which are not altribulable lo a single activity are apportioned between those activities on a basis consislenl with the use of resources. Central staff costs are allocated on the basis of lime spent, and depreciation charges are allocated on the portion of the asset's use. 1.6 TangSble fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, nel of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Plant and equipment Computers Motor vehicles 20/0 on cosl 150 reducing balance 200A reducing balance The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the slalement of financial aclivilies. 1.7 Impairment of flxed assets Al each reporting end dale, the charity reviews the carrying amounts of its tangible assets lo determine whether there is any indication that those assets have suffered an Impairment loss. If any such indication exists, the recoverable amount of the assel is estimated in order to detem)ine the extent of Ihe impairmenl loss (if any). 1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-teim liquid investments with original malurilies of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in curienl liabililies. 1.9 Financial Instruments The charity has elected lo apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'other Financial Instruments Issues, of FRS 102 to all of its financial Instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the inslrument. Financial assels and liabilities are offset. with the net amounls presented in the financial statements, when there is a legally enforceable right to sel off the recognised amounts and there is an intention to settle on a nel basis or to realise the asset and settle the liability simultaneously.
COMMUNITY TRANSPORT CALDERDALE LTD NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies (Continued) Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement conslitules a financing transaction. where the transaction is measured at Ihe present value of the future receipts discounted at a market rale of interest. Financi21 assets classified as receivable within one year are not amortised. Basic linancial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transactlon price unless the arrangement constitutes a financing transaction, where the debt instrument is measured al the present value of the future payments discounted al a market rate of inlerest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effeclive interesl rale method. Trade creditors are obligations to pay for goods or services that have been acquired in thè ordinary course of operations from suppliers. AmoLJnts payable are classified as current liabilities if payment is due wilhin one year or less. If not, they are presented as nonthcurrent liabilities. Trade creditors are recognised initially at transaction price and subsequently measured al amorlised cost using the effective interest method. Der8cognition of flnancial liabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 1.10 Employee beneflts The cost of any unused holiday entitlement is recognised in the period in which the employee's servic8s are received. Terminalion benefits are recognised immediately as an expense when the charity is demonstrably commilted lo terminate the employment of an employee or lo provide termination benefits. 1.11 Retlrement beneflts Payments lo defined contribution retirement benefit schemes are charged as an expense as they fall due. Critical accounting estimates and Judgements In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparenl from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered lo be relevant. Actual results may differ from these eslimales. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are iecognised in the period in which the eslimale is revised where the revision affects only that period, or in the period Df the revision and future periods where the revision affects both current and future periods. 10-
COMMUNITY TRANSPORT CALDERDALE LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from donatior15 and legacles Unrestrlcted Restrlcted funds funds 2024 2024 Donalions and gifts Grants received 1,094 11,594 12,688 Grants receivable for core actlvities Calderdale MetlL)politan BoTough Councll Community Foundation for Calderdale Community Transport Association UK Co-op Local Communily Fund Halifax Opportunities Fund - Kickslarler The National Lottery Community Fund - Communily ecars Pilot Project (ID.. 20189606) Ovenden Wind Farm Tesco 'Bags of Help, 10,000 1,594 11,594 11
COMMUNITY TRANSPORT CALDERDALE LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from charitable activities Unrestrlcted funds 2024 Unrestricted funds 2023 Provision of mlnibus services Bus Service Operators Sncome Fees for minibus services NHS Calderdale and Greater Huddersfield Registrations and memberships Volunteer expense5 reimbursed 5,536 52,339 362.023 2,406 53,926 5.506 35,147 345,865 2.137 34,747 476,230 423,402 Income from Investments Unrestricted Unrestrlcted funds funds 2024 2023 Interest receivable 230 67 Other Income Unrestrlcted Unrestricted funds funds 2024 2023 Other income 119 3,556 12-
COMMUNITY TRANSPORT CALDERDALE LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Expenditure on charitable activities Provision of Provision of minibus mlnibus services services 2024 2023 Dlrect costs Staff costs Depr&cialion and impairmenl Insurance Light and heat Telephone and inlemel Postage and stationery Advertising Rent Repairs and maintenance Computer repairs and maintenance Training Motor and travel expenses CRB checks Bad debts HR costs Bank charges Sundries 349,059 23,752 1,347 7,838 6,607 864 591 8,869 1,094 5,460 1,350 98,055 192 265 256 (14) 7.625 327,377 29,678 1,257 5,005 7,374 958 159 11,264 2,486 5,525 2,354 93,237 924 111 1,229 2,056 513,210 490,994 Share of support and governance costs (see note 8) Support 3,460 3,466 516,670 494,460 Analysls by fund Unreslricled funds Reslricled funds 516,670 484,505 9,955 516,670 494,460 Support costs allocated to actlvities 2024 2023 Governance costs 3,460 3,466 Analysed between: Provision of minibus services 3,460 3,466 13-
COMMUNITY TRANSPORT CALDERDALE LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Net movement in funds 2024 2023 The net movement in funds is staled after chargingllcrediting): Fees payable for the independent examination of the charity's financial statements Depreciation of owned tangible fixed assets 1,957 23,752 2,145 29,678 10 Trustees None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. 11 Employees The average monthly number of employees during Ihe year was.. 2024 Number 2023 Number Management and administration Administration Minibus service Car service 15 14 Total 22 21 Employment costs 2024 2023 Wages and salaries Social security costs Other pension costs 328,791 14,375 5,893 307,350 14,505 5,522 349,059 327,377 There were no employees whose annual remuneration was more Ihan £60,000. Remuneration of key management personnel The remuneration of key management personnel was as follows.. 2024 2023 Aggregate compensation 38,996 43,470 The key management personnel of the charity has been identified as the CEO, Finance Manager and Minibus Manager. The CEO role is currently being fulfilled by Peter Hancock, in a volunlary capacity as Chair of Trustees. 14-
COMMUNITY TRANSPORT CALDERDALE LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 12 Taxation The charity is exempl from 18xation on ifs activities because all its income is applied for charitable purposes. 13 Tangible fixed assets Plant and equipment Computers Motor vehicles Total Cost Al 1 April 2023 2.987 13,746 241,240 257,973 Al 31 March 2024 2,987 13,746 241,240 257,973 Depreciation and impairment At 1 April 2023 Depreciation charged in the year 2.987 12,530 182 123,388 23.570 138,905 23,752 Al 31 March 2024 2,987 12,712 146,9S8 162,657 Carrying amount Al 31 March 2024 1,034 94,282 95,316 At 31 March 2023 1,216 117,852 119,088 14 Debtors 2024 2023 Amounts falling due wlthln one year: Trade debtors Other debtors Prepayments and accrued income 9,659 2,943 16,252 11,905 6,073 12,512 28,854 30,490 15 Creditors: amounts falling due wlthln one year 2024 2023 Notes Other taxation and social security Deferred income Trade creditors Accru81s and deferred income 4,654 42,926 10,357 4,427 4,639 51,560 5,309 4,607 16 62,364 66,115 15-
COMMUNITY TRANSPORT CALDERDALE LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 Deferred Income 2024 2023 other deferred income 42,926 51,560 Deferred income is included in the financial statements as follows.. 2024 2023 Deferred income is included within.. Current liabilities 42,926 51,560 Movements in the year.. Deferred income al 1 April 2023 Released from previous perlods Resources deferred in the year 51,560 (437,709) 429.075 32,613 1465,5091 484,456 Deferred income at 31 March 2024 42,926 51,560 17 Retlrement beneflt schemes 2024 2023 Deflned contribution schemes Charge to profit or loss in respect of defined contribution schemes 5,893 5,522 The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charily in an independently administered fund. 18 Unrestricted funds The unreslricled funds of the charity comprise the unexpended balances of donations and granls which are not subject to specific conditions by donors and grantors as to how they may be used, These include designated funds which have been set aside oul of unrestricted funds by the trustees for specific purposes. At 1 Aprll 2023 Incoming resources Resources At 31 March expended 2024 General funds 166,137 489,267 {516,670} 138,734 Previous year: At 1 April 2022 Incoming resource5 Resources At 31 March expended 2023 General funds 160.982 489.472 {484.505) 165,949 16-
COMMUNITY TRANSPORT CALDERDALE LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 19 Analy51s of net assets between funds Unrestricted funds 2024 At 31 March 2024: Tangible assets Current asselsllliabilities) 95,316 43,418 138,734 Unrestricted funds 2023 At 31 March 2023: Tangible assets Current asselsl{liabilities) 119,068 46,881 165,949 20 Operating lease commitments Lessee At the reporting end date Ihe charity had outstanding commilmenls for future minimum lease payments under non-cancellable operating leases, which fall due as follows- 2024 2023 Within one year Between two and five years 5,952 17,617 5,952 5,952 23,569 21 Related party transactions There were no disclosable related party transactions during the year (2023- none). 22 Ultimate controlllng party The charity is under the control of the board of trustees. 17-