Company Registration Number
04448963
York Wheels Limited
A Company Charity Limited by Guarantee Registered Charity Number 1096926
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
for the year ended 31st March 2021
York Wheels Limited
A Company Charity Limited by Guarantee
Contents
| Page | |
|---|---|
| Trustees' Report | 3 |
| Reserves Policy | 7 |
| Statement of Directors' Responsibilities | 8 |
| Independent Examiner's Report | 9 |
| Statement of Financial Activities | 10 |
| Balance Sheet | 11 |
| Statement of Cash Flows | 12 |
| Notes to the Financial Statements | 13 |
– YORK WHEELS LIMITED Company Limited by Guarantee Registered Charity No 1096926 Companies Register No 044448963
CHAIRMAN’S REPORT 2020 /2021
Reference & Administrative Details:
Registered Office The Foyer York Teaching Hospital NHS Foundation Trust Wigginton Road York YO31 8HE Company Secretary Mrs Janet Turpin Independent Examiner White Rose Accounting (Zillah Hopps) Bankers Lloyds TSB plc 2 Pavement York YO1 2NE
The Foyer York Teaching Hospital NHS Foundation Trust Wigginton Road York YO31 8HE
Chair
Mr Nigel Rhodes
Trustees Mr Rob Atkinson (from Dec 2020) Mr Ian Bainbridge - Treasurer Mr Richard Carberry Mr Tony Thompson – Deputy Chair Mr David Turpin Mrs Lynne Wilson (from Dec 2020)
Mrs Pearl Huitson (resigned Sept 2020) Mr Shaun Lavery (resigned Sept 2020)
Staff Representatives
City of York Council Appointee
Mrs Tracy Flannery – York Wheels Mr Kevin Wilson – Dial & Ride Cllr Derek Wann
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Structure, Governance & Management
York Wheels and Dial & Ride are jointly known as York Wheels Limited and throughout this document will be referred to as York Wheels Limited.
York Wheels Limited is managed by a Board made up of representative from City of York Council, staff, volunteers and customers. All are Trustees of the Charity, apart from the staff representatives (paid staff are unable to vote).
As at March 2020 the Manager was responsible for 3 part time administrative assistants in the York Wheels’ office, 2 full time and 1 part time minibus drivers at Dial & Ride, plus 28 volunteer drivers for York Wheels. The Manager is line managed by the Chair and reports to the monthly meeting of the Board.
Objective
York Wheels Limited is a registered Charity and was set up in 1988 (as York Wheels, not then incorporated) to provide transport services for the benefit of the community. The service is aimed at people who have mobility problems who cannot afford other modes of transport. All customers must be York Residents to be able to use the charity (Charity No 1096926).
Aim
Our aim is to provide door-to-door transport for the elderly and people with disability/ mobility problems within the greater York area who are unable to utilise public transport facilities.
Our aim is to be cost effective and reliable, and to provide good customer care that gives the customer the flexibility to travel at a fair price.
York Wheels
York Wheels Limited runs a volunteer car driver scheme offering a door-to-door service, where customers can book a car in advance as no same day bookings are undertaken. The charge made covers the out-of-pocket expenses of the volunteers and also includes a small booking fee donation (50p per journey + VAT). Fares are run in line with HMRC guidelines.
Dial & Ride
The Dial & Ride part of the company offers a flexible door-to-door bus service using 4 vehicles, operated by 3 drivers, taking customers to various locations around York. Aimed at elderly/disabled residents; the buses are equipped for people who have difficulty walking and for those who use wheelchairs. ALL drivers are fully trained and up to date with MIDAS courses being undertaken on a regular basis.
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Covid 19
York Wheels & Dial & Ride
During the Covid 19 pandemic involvement by all representatives remained positive with Trustee meetings being held via Zoom.
York Wheels Limited is now operating a cashless service; an invoice system has also been implemented should customers be unable to use the card facilities.
The Covid 19 pandemic has meant York Wheels Limited (including both York Wheels and Dial & Ride) was closed from 29 March 2020. All York Wheels and Dial & Ride staff were put on furlough except for the Manager who was part furloughed; this was to enable her to keep abreast of changes. There were no voluntary drivers for York Wheels as the majority were elderly which meant most were self-isolating, plus one member of office staff who had been informed to shield.
During the pandemic Dial & Ride was utilised on a voluntary basis for GP appointments for people who were in isolation but were still required to attend appointments for leg ulcers/ diabetic checks and also for Cancer treatments at the Nuffield Hospital.
During the first lockdown, two members of office staff and the Manager volunteered to call clients who were registered on the database to ensure they had food and supplies and pointed them in the right direction to access these.
At the beginning of August 2020 all paid admin staff in York Wheels office (apart from the Manager and the person who was shielding) returned to work on a part time basis to cover the telephones. The office had extensive PPE work undertaken, desks being removed to allow for social distancing, sneeze screens erected, admin staff being provided with personal PPE bags; all having to wear masks whilst in York Hospital. All staff being briefed on PPE training and risk assessments undertaken.
A small number of York Wheels voluntary drivers returned mid-August (the majority of York Wheels drivers not being ready to return); these to provide essential appointments only (hairdressing and visiting friends not being viable due to Covid restrictions). York Wheels drivers were provided, each with a PPE pack per driver, with refills available from the office. These consisted of Covid face screens, face masks, gloves, hand sanitizer and wipes and plastic covering along the back seat of the driver’s car, ensuring all measures of safety taken when attending to customers. Customers were only being allowed to travel in the back seat of the driver’s car for both driver and customer safety.
Dial & Ride drivers returned mid-August; the number of customers per bus being reduced to 6 per bus to account for social distancing; masks worn at all times and hand sanitizers provided. The Dial & Ride service operated taking customers to the local supermarkets.
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Customers’ temperatures were taken before embarking on the bus, risk assessments were carried out and all drivers trained in Covid protocol.
From 1 October 2020 staff returned to the office, working 8am to 2pm between them; this equated to 50% of their normal hours with furlough topping up, along with York Wheels to approximately 80% which remained in place for 6 months. Dial & Ride drivers remained on ad hoc hours under the original furlough conditions.
From December 2020 York Wheels drivers started to take customers for their Covid injections at the Askham Bar Centre in York; drivers were provided with orange vests so that they stood out from taxi drivers. The final count of journeys for Covid vaccinations was 500. York Wheels drivers were granted quick access to the site to minimise journey times.
Fundraising
The pandemic has meant that all fundraising which had been arranged from March 2020, a Race Night, St Crux event and various book stalls had to be cancelled.
Market
Due to Covid 19 and many of the York Wheels drivers not returning, an advertisement for volunteer drivers for York Wheels was put in the Local Link magazine. Requests to older clients resulted in 7 new Covid drivers volunteering.
Contracts
City of York Council requested that the current SLA for York Wheels Limited be changed to standalone with no further support from City of York Council, as is currently under the Service Level Agreement (SLA). The Legal team at City of York Council requires York Wheels Limited not to be reliant on CofY Council, but to be reliant with day-to-day road and vehicle maintenance costs.
Due to the Covid 19 pandemic this discussion is still ongoing; therefore York Wheels Limited are currently operating under the old SLA and grant system of £K70 per year.
Plans for the future
These are reliant on the outcome from City of York Council decision.
The Chair York Wheels Ltd October 2021
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York Wheels Limited – Reserves Policy
The purpose of this policy is to ensure that the charity can meet its payroll and legal commitments enabling it to continue to function in the event that grants and other major payments are delayed for whatever reason. The reserve should also be available to meet any unusual and unpredicted costs. It is not intended to fund replacement minibuses for Dial & Ride for which separate finance should be raised.
Historically the most critical period for cash flow is the first three months of the financial year, April to June. The Dial & Ride top ups are not received until July and payments and grants from CofY Council are often delayed at the start of their financial year. BSOG is also often delayed at this time.
We therefore plan to hold cash reserves as of 31[st] March covering the following;
Three months wages at £10,000 per month = £30,000
One quarter’s VAT payment averaging £3,000
Maximum Total Cash Reserves - £33,000
These reserves will be invested in a Bank Account which pays interest and allows instant access.
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YORK WHEELS LIMITED
STATEMENT OF DIRECTORS’ RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2021
The directors, who also act as trustees for the charitable activities of York Wheels Limited, are responsible for preparing the Directors’ Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the directors to prepare accounts 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 year.
In preparing these accounts, the directors are required to:
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Select suitable accounting policies and then apply them consistently
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Observe the methods and principles in the Charities SORP
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Make judgements and estimates that are reasonable and prudent
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State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statement, and
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Prepare the accounts on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation
The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the accounts 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.
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York Wheels Limited
Independent Examiner's report to the trustees.
The charity's trustees (who are also directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under section 145 of the Charities Act,
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to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
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to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below
Independent examiner's statement
In connection with my examination, no matter has come to my attention, 1. which gives me reasonable cause to believe that in, any material respect, the requirements:
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to keep accounting records in accordance with section 386 of the Companies Act 2006 and section 130 of the Charities Act; and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of section 396 of the Companies Act 2006 and with the Charities Act have not been met; or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Zillah Hopps FMAAT White Rose Accounting 21st September 2021
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York Wheels Limited
Statement of Financial Activities for the year ended 31st March 2021
| Unrestricted Funds Restricted Funds Total Funds Note 2021 2021 2021 £ £ £ Incoming Resources From generated funds: Donations and grants 2.1 144,797 - 144,797 Charitable activities for generating funds 2.2 30,748 - 30,748 Other trading activities 2.3 261 - 261 Investment income 2.4 97 - 97 Total incoming resources 175,903 - 175,903 Resources Expended Investment costs 3.1 401 - 401 Charitable activities 3.2 129,480 2,500 131,980 Governance costs 3.3 513 - 513 Total Resources Expended 130,394 2,500 132,894 Net incoming/(outgoing) resources before transfers 45,509 (2,500) 43,009 Gross transfers between funds - - - 45,509 (2,500) 43,009 Other recognised gains/(losses) - - - Net movement in funds 45,509 (2,500) 43,009 Net income/(expenditure) for the year 45,509 (2,500) 43,009 Total funds brought forward 57,616 2,500 60,116 Total funds carried forward 103,125 - 103,125 Net incoming/(outgoing) resources before other recognised gains/(losses) |
Total Funds 2020 £ 76,747 109,314 3,045 181 189,287 554 217,081 513 218,148 (28,861) - (28,861) - (28,861) (28,861) 88,977 60,116 |
|---|---|
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York Wheels Limited Balance Sheet as at 31st March 2021
| Notes Fixed Assets Tangible assets 4 Current assets Cash at bank and in hand Debtors and prepayments 5 Current liabilities Creditors and accruals 6 Net current assets Total assets less current liabilities Net assets Represented by Funds Unrestricted Restricted |
2021 £ 6,092 76,197 28,408 104,606 7,573 7,573 97,033 103,125 103,125 103,125 - 103,125 |
2020 £ 6,783 36,576 30,551 67,127 13,794 13,794 53,333 60,116 60,116 57,616 2,500 60,116 |
|---|---|---|
The Trustees are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477, and that no member or members have requested an audit pursuant to section 476 of the Act.
The directors (Trustees) acknowledge their responsibilities for:
i) ensuring the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006; and
ii) preparing financial statements which give a true and fair view of the state of affairs of the company at the end of each financial year and of its profit and loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and with the Financial Reporting Standards for Smaller Entities (effective April 2008).
The financial statements were approved by the Trustees and signed on their behalf by:
Nigel Rhodes (Chair) Date…..................... Company Registration No. 04448963 " 4- i\ ,...._,2)
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York Wheels Limited Statement of Cash Flows as at 31st March 2021
| Notes 10 Cashflows from investing activities: Purchase of property, plant & equipment Proceeds from the sale of investments Net cash used in financing activities Change in cash and cash equivalents in the year Cash and cash equivalents at the start of the year Total cash and cash equivalents at the end of the year Analysis of cash and cash equivalents Cash at bank and in hand Net cash provided by/(used in) operating activities |
2021 £ 41,129 (1,507) - (1,507) 39,621 36,576 76,197 76,197 |
2020 £ (23,973) - - - (23,973) 60,549 36,576 36,576 |
|---|---|---|
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York Wheels Limited Notes to the accounts
for the year ended 31st March 2021
1. Accounting Policies
Basis of Preparation
The financial statements have been prepared in accordance with the Companies Act 2006,
applicable accounting standards, and with the Statement of Recommended Practice (SORP) issued in March 2005.
Legal Status
The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1. Its directors are its trustees and vice versa.
Funds Structure
Restricted funds are those subject to restrictions on their expenditure imposed by the donor or grantor
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Incoming Resources
All incoming resources, including gifts in kind, are recognised gross when they are capable of measurement with reasonable accuracy and when receivable in accordance with any funding agreement.
Donated Services and Facilities
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
Volunteer Help
The value of any voluntary help received is not included in the accounts but is described in the Trustees' Annual Report.
Resources Expended
Resources expended are included in the Statement of Financial Activities on an accruals basis.
Liability Recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources
Governance Costs
Governance costs include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.
Depreciation
Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £100. They are valued at cost or, if gifted, at the value to the charity on receipt, less depreciation. Depreciation is provided at rates to write off the cost less estimated residual value of each asset over its expected useful life as follows:
Fixtures and fittings - 25% reducing balance IT equipment - 33% straight line Motor Vehicles - 25% reducing balance
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| 2. Incoming Resources Unrestricted Funds Restricted Funds Total Funds 2021 2021 2021 £ £ £ 2.1 Donations and grants Local Authority grants 70,000 - 70,000 Covid-19 Job Retention Scheme 61,950 - 61,950 Other grants 3,242 - 3,242 GiftAid received 502 - 502 Donations 9,103 - 9,103 144,797 - 144,797 2.2 Charitable Activities for Generating Funds Drivers' services 11,040 - 11,040 Dial & Ride 19,708 - 19,708 30,748 - 30,748 2.3 Other Trading Activities Fundraising events 261 - 261 261 - 261 2.4 Investment Income Bank Interest 97 - 97 97 - 97 Total Incoming Resources 175,903 - 175,903 3. Resources Expended Unrestricted Funds Restricted Funds Total Funds 2021 2021 2021 £ £ £ Raising Funds Fundraising events costs - - - - - - 3.1 Investment costs Bank charges and interest 401 - 401 401 - 401 3.2 Charitable Activities Drivers' services Volunteer drivers 8,889 - 8,889 Other costs - - - 8,889 - 8,889 Dial & Ride Wages and salaries 52,574 - 52,574 Fuel 3,308 - 3,308 Other direct costs including PPE 4,352 - 4,352 60,233 - 60,233 Admin wages and salaries 50,804 - 50,804 Website, advertising and recruitment 275 - 275 Administration costs 5,465 2,500 7,965 Administration PPE & clothing costs 1,321 - 1,321 Legal and professional fees 294 - 294 Depreciation 2,198 - 2,198 60,357 2,500 62,857 3.3 Governance costs Independent Examiner's Fee 500 - 500 Statutory Filing fee 13 - 13 513 - 513 Total Resources Expended 130,394 2,500 132,894 |
Total Funds 2020 £ 70,000 - 3,242 1,061 2,444 76,747 72,663 36,651 109,314 3,045 3,045 181 181 189,287 Total Funds 2020 £ 390 390 554 554 56,713 - 56,713 74,804 10,197 2,677 87,678 60,372 926 7,521 - 1,222 2,260 72,300 500 13 513 218,148 |
|---|---|
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4. Tangible fixed assets and depreciation.
| Fixtures and fittings IT equipment £ £ Cost Balance b/fwd 2,198 - Additions - 1,507 As at 31st March 2021 2,198 1,507 Depreciation Balance b/fwd 1,744 - Charge for the year 114 502 As at 31st March 2021 1,858 502 Net book value As at 31st March 2020 454 - As at 31st March 2021 340 1,005 5. Debtors and Prepayments Analysis of debtors falling due within one year 2021 £ Trade debtors 7,574 Salaries 37 Accrued income 16,887 Prepayments 3,909 28,408 6. Creditors and accruals 2021 Analysis of creditors falling due within one year £ HMRC VAT 1,804 Accruals 4,329 Pension fund - Trade Creditors 1,440 7,573 7. Staff costs and emoluments 2021 £ Gross salaries 101,571 Employer's National Insurance 562 Employer's pension contributions 1,244 103,377 Average number of employees (full time equivalent) 10 No employees received remuneration in excess of £60,000 None of the trustees receive remuneration or other benefit from their work with the charity. |
Vehicles £ 20,000 - 20,000 13,672 1,582 15,254 6,329 4,747 2020 £ 7,482 - 19,212 3,857 30,551 2020 £ 2,169 11,277 283 65 13,794 2020 £ 130,030 3,392 1,753 135,176 10 |
Total £ 22,198 1,507 23,706 15,416 2,198 17,614 6,783 6,092 |
|---|---|---|
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8. Analysis of funds
8.1 Funds held.
Fund name Shepherd Building SBG Howden Yorkshire Building Society
Type Restricted Restricted Restricted
Purpose and restrictions
Towards the cost of computer/office equipment Towards the cost of office furniture Towards a wheelchair and minibus step
8.2 Movement of major funds
| Fund name Unrestricted funds General unrestricted funds |
Balance b/fwd Incoming resources Outgoing resources Transfers Balance c/fwd 57,616 175,903 130,394 - 103,125 57,616 175,903 130,394 - 103,125 |
|---|---|
Included within the unrestricted funds are cash reserves of £33,000 in accordance with the reserves policy.
| Restricted funds Shepherd Building SBG Howden Yorkshire Building Society Total Funds |
1,000 - 1,000 - - 500 - 500 - - 1,000 - 1,000 - - 2,500 - 2,500 - - 60,116 175,903 132,894 - 103,125 |
|---|---|
9. Net assets between funds
| between funds | ||
|---|---|---|
| Balances at 31st March 2021 | Unrestricted Funds |
Restricted Funds Total Funds |
| Fixed assets | £ 6,092 |
£ £ - 6,092 |
| Current assets | 104,606 | - 104,606 |
| Current liabilities | (7,573) | - (7,573) |
| 103,125 | - 103,125 |
|
| Balances at 31st March 2020 | ||
| Fixed assets | £ 6,783 |
£ £ - 6,783 |
| Current assets | 64,627 | 2,500 67,127 |
| Current liabilities | (13,794) | - (13,794) |
| 57,616 | 2,500 60,116 |
|
| iation of net movement in funds to net cash flow from operating activities | ||
| Net movement in funds | 2021 2020 £ £ 43,009 (28,861) |
|
| Adjustments for: | ||
| Depreciation charges | 2,198 2,260 |
|
| Decrease/(increase) in debtors | 2,143 3,296 |
|
| Increase/(decrease) in creditors | (6,221) (668) |
|
| Net cash provided by/(used in) operating activities | 41,129 (23,973) |
10. Reconciliation of net movement in funds to net cash flow from operating activities
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