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 satu￿aY, 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 othe￿iSe 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
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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-