Company ￿giStratIon number.. 04448963
Charity registration number: 1096926
YORK WHEELS LIMITED
TRUSTEES. REPORT AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

York Wheels Limited
Contents
Page
Reference and Administrative Details
Trustees, Report
Independent Examiner's Report
ststement of Financial Activities (including Income and Expenditure Account)
Comparative Statement of Financial Activities (including Income and Expenditure Account)
Statement of Financial Position
Statement of Cash Flows
Notes to the Statement of Cash Flows
Notes to the Financial Statements
10-14
The following pages do not form part of the statutory accounts=
Detailed Statement of Financial Activities (including Income and Expenditure Account)
15-16

York Wheels Limited
Reference and Administrative Details
For The Year Ended 31 March 2025
Trustees
Mr David Rhodes - Chair (appointed 24/0712024)
Mr Ian Bainbridge - Treasurer (resigned 1910612024}
Mr Robert Atkinson - Treasurer (appointed 1910612024)
Mr Richard Carberry
Ms Katheryn Farthing (appointed 2410712024} (resigned 19104/2025)
Mr Steve Mortimer (resigned 0110712025)
Mr Nigel Rhodes (resigned 1910812025)
Mr Tony Thornpson (appointed 2311012024}
Mrs Sophie Kelly (resigned 1910612024)
Mr David Turpin (resigned 1910812025)
Company Secretary
Mrs Janet Turpin
staff Representative
Mrs Tracey Flannery - York Wheels
Customer Representative
Mr Sean Lavery
City of York Council Appointee
Cllr Sophie Kelly
resigned June 2024
City of York Council Appointee
Cllr Dr John Moroney - November 2024
Charity Number
1096926
Company Number
04448963
Registered Office
The Foyer
York Hospital
York
Y031 8HE
Independent Examiner
Zillah Hopps FMAAT
White Rose Accounting
FMAAT
Cobdale Cottage
Cobdale Lane
Warter
York
Y042 IXD
Page I

York Wheels Limited
Company No. 04448963
Trustees. Report For The Year Ended 31 March 2025
The trustees present their report and the financial statements for the year ended 31 March 2025.
Objectives and Activities
Aims and Objectives
Aim
Our aim is to provide door to door transport for the elderly and people with disabilitylmobility 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.
Objective
York Wheels Limited is a registered Charity and was set up in 1988 (as York Whee15. not then incorporated) to provide
transport services for the benefit of the community. The service is aimed at people who are disabled and have mobility
problems or who are elderly or cannot use other public modes of transport. All customers must be York Residents to be able
to use the charity (Charity No 1096926).
Significant Activities
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
nd also includes a small booking fee donation (£1.20 per journey incl VAT where applicable). Fares are run in line with
HMRC guidelines. York Wheels operate a cashless service.
A customer survey took place in March 2025- out of the survey 73 were returned, approxitnately 220/0. The survey showed
overall York Wheels were running a good service for the customers, but still some customers were not aware we were a
Charity
VAT was de-registered in September 2024- this was due to the Dial & Ride part of the Charity being terminated.
All volunteer drivers. new contracts have been implemented.
During the period, York Wheels undertook the following journeys:
Completed
7.756
Cancelled
1.198
Refused
78
Total
9,032
l.car standard {VCS)
2.C3r standard multi
pick up over {10 miles)
3.car long run {over 10 miles)
Total
447
8.206
24
1.222
473
9.508
80
Three new computers have been installed in the office as the current ones would not SUPPOrt the upgrade to Windows 11.
In October 2024 York Wheels attended an event at the Milner Hotel which was hosting the York Mix Event and were
awarded a Bronze Medal for the best organisation for giving back or supporting others. It is planned to attend the 2025
event later this year.
Fundraising
The Christmas Raffle from the office made £455.
The Sage year end shows £3107.02 income from drivers.
The donation of £2.5k, which was ring-fenced from Pavers is still on hold waiting for sufficient funds to implement the
purchase of the WAV (Wheelchair Accessible Vehicle): a Business Case for this was approved by the Board in January 2025
and fundraising is ongoing for this.
A Book stall held at York Hospital in March made £160. Further book stalls have been booked.
A fundraising event at St Crux in York made £1,000 in August 2024.
Public Benefit
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due
regard to the Charity Commission's guidance on public benefit.
Page 2

York Wheels Limited
Trustees. Report (continued)
For The Year Ended 31 March 2025
York Wheels Limited - Going Fonvard
We are always seeking to recruit new drivers for York Wheels and Trustees on the Board
Financial Review
Reserves Policy
The purpose of this policy is to ensure that the charity can meet its payroll commitments, enabling it to continue to function
if grants, and other major payments, are delayed for whatever reason. The reserves should also be available to meet any
unusual and unpredicted costs.
We hold sufficient funds to cover redundancy and outstanding wages ofor five month (three if no notice given and two
which would be owed) for three members of staff.
In July 2024 reserves of £30.000 were moved from an instant access saving5 account into a higher interest savings account
which allows access within 32 days.
structure. Governance and Management
Governing Document
York Wheels is 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 April 2024 the Manager was responsible for 2 part time administrative assistants in the York Wheels. office plus 18
volunteer drivers for York Wheels.
The Manager 15 line managed by the Chair and reports to the Board at monthly meetings
In January 2025 the Board agreed to change the previously held monthly meetings to bi-monthly.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies
regime within Part 15 of the Companies Act 2006.
The trustees, report was approved by the board of trustees and signed on its behalf by-
Mr David Rhodes
Trustee
Date
Page 3

York Wheels Limited
Independent Examiner's Report to the Trustees of York Wheels Limited
For The Year Ended 31 March 2025
report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.
Responsibilities and Basis of Report
As the charity trustees of the Cornpany land also its director5 for the purposes of company lawl, 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 that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and
are eligible for independent examination, I report in respert of my examination of your charity's accounts as carried out under
section 145 of the Charities Act 2011 {'the 2011 Act'l. In carrying out my examination I have followed the Directions given by
the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent Examiner's Statement
have completed my examination. I confirm that no matters have come to my attention in connection with the examination
giving me cause to believe:
l. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act. or
2. the accounts do not accord with those records. or
3. 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
4. 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).
I 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 order to enable a proper understanding of the accounts to be reached.
Zillah Hopps FMAAT
26th August 2025
Cobdale Cottage
Cobdale Lane
Warter
York
Y042 IXD
Page 4

York Wheels Limited
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 March 2025
2025
2024
Unrestrirted Restricted
funds
funds
Total
funds
Total
funds
Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Charitable activities=
30,923
30,923
109,689
Dial and Ride transport services
other trading activities
Investments
other
56,974
1.868
852
56,974
1,868
852
78,021
544
457
5,055
46
46
90,663
90,663
193,766
EXPENDThURE ON:
Raising funds
Charitable activities-
(88.032)
(88,032) (219.796)
Dial and Ride transport services
(141.001)
(88,0321
{88,032) {360,797)
NET INCOME/{EXPENDITURE)
2.631
2,631 (167,031)
NET MOVEMENT IN FUNDS
2,631
2,631 (167,031)
RECONCILIATION OF FUNDS:
Total funds brought forward
55,544
2,500
58,044
225,075
TOTAL FUNDS CARRIED FORWARD
17
58,175
2,500
60,675
58,044
The notes on pages 9 to 14 fomi part of these financial statements.
Page 5

York Wheels Limited
Comparative Statement of Financial Activities (including Income and Expenditure
Account)
For The Year Ended 31 March 2025
2024
Unrestricted Restricted
funds
funds
Total
funds
Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Charitable activities:
Dial and Ride transport services
Other trading activities
Investments
109,689
109,689
78,021
544
78,021
544
457
457
Other
5,055
5,055
193,766
193,766
EXPENDITURE ON:
Raising funds
Charitable activities:
Dial and Ride transport services
(219,796)
(219,796)
(141,001)
(141,001)
(360,797)
(360,797)
NET EXPENDITURE
(167,031)
(167,031)
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
(167.031)
(167.031)
Tot31 funds brought forward
222,575
2,500
225,075
TOTAL FUNDS CARRIED FORWARD
17
55,544
2,500
58,044
The notes on pages 9 to 14 form part of these financial statements.
Page 6

York Wheels Limited
Statement of Financial Position
As At 31 March 2025
2025
2024
Unrestrirted Restricted
funds
funds
Total
funds
Total
funds
Notes
FIXED ASSETS
Tangible Assets
14
108
108
4,350
108
108
4.350
CURRENT ASSETS
Debtors
Cash at bank and in hand
15
11,821
48,375
11,821
50,875
14,742
42,662
2,500
60,196
2,500
62,696
57,404
Creditors: Amounts Falling Due Within One Year
16
(2, 129}
(2, 129)
(3,710)
NET CURRENT ASSETS (LIABILITIES)
58,067
2.500
60,567
53,694
TOTAL ASSETS LESS CURRENT LIABILITIES
58.175
2,500
60,675
58.044
NET ASSETS
58,175
2,500
60,675
58,044
FUNDS OF THE CHARITY
Restricted Funds
2,500
58,175
2,500
55,544
Unrestritted Funds
TOTAL FUNDS
17
60,675
58,044
For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section 477 of the
Companies Act 2006 relating to small companie5.
The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies
Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting
records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies
regime.
On behalf of the board
2hvil fftoleJ
Mr David Rhodes
Trustee
Date
The notes on pages g to 14 form part of these financial statements.
Page 7

York Wheels Limited
Statement of Cash Flows
For The Year Ended 31 March 2025
2025
2024
Notes
Cash flows from operating activities
Net cash (used inllgenerated from operations
Interest paid
Balance adjustment due to software migration
(3,539)
6.633
{57)
20.212
Net cash (used in)Igenerated from operating activities
(3,539)
26,788
Cash flows from investing activities
Proceeds from disposal of tangible assets
Interest received
10,900
852
457
Net cash generated from investing activities
11,752
457
Increase in cash and cash equivalent5
Cash and cash equivalents at beginning of year
8,213
42,662
27,245
15,417
Cash and cash equivalents at end of year
50,875
42.662
Page 8

York Wheels Limited
Notes to the Statement of Cash Flows
For The Year Ended 31 March 2025
Reconciliation of income/(expenditure) to cash (used in)/generated from operations
2025
2024
Net income/{expenditurel
Adjustments for."
Interest expense
Interest income
2,631
(167,031)
57
1852)
738
(457)
1,918
142,209
Depreciation of tangible assets
(Profit)/loss on disposal of tangible assets
Movements in working capital..
Decrease in trade and other debtors
(7.396)
2,921
(1,581)
35,211
(5,274)
Decrease in trade and other creditors
Net cash (used inllgenerated from operations
(3,539)
6,633
2. Cash and cash equivalents
Cash and cash equivalents. as stated in the Statement of Cash Flows. relates to the ft)Ilowing item5 in the Balance Sheet..
2025
2024
Cash at bank and in hand
50,875
42,662
Analysis of changes in net funds
As at l April Cash flows
2024
Asat31
March 2025
Cash at bank and in hand
42.662
8,213
50.875
Page 9

York Wheels Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
l. General Information
York Wheels Limited is a company limited by guarantee. incorporated in England & Wales. registered number 04448963 and
registered charity number 1096926. The registered office is The Foyer, York Hospital, York, Y031 8HE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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 (FRS 102} (effective I
January 2019)" Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic
of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Fund Accounting
Unrestritted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.
Restricted funds are to be used for specific purposes as laid down by the donor.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2.3. 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.
2.4. Donated Goods and Services
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.
2.5. Resources Expended
Resources expended are included in the Statement of Financial Activities on an accruals basis.
2.6. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value,
over their expected useful lives on the following bases:
Motor Vehicles
Fixtures & Fittings
Computer Equipment
25% reducing balance
25% reducing balance
33% straight line
2.7. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks,
other short-term highly liquid investments that mature in no more than three months from the date of acquisition an(J
are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
Income from Donations and Legacies
2025
2024
Unrestricted Unrestricted
funds
funds
Donations and gifts
Gift aid
3,005
1,209
26,709
1,459
1.433
106,797
Grants
30,923
109,689
Page 10

York Wheels Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Income from Other Trading Activities
2025
2024
Unrestricted Unrestricted
funds
funds
Fundraising events
1,868
544
5. Investment Income
2025
2024
Unrestrirted Unrestricted
funds
funds
Bank interest receivable
852
457
6. Other Income
2025
2024
Unrestricted Unrestricted
funds
funds
Miscellaneous income
46
5,055
7. Government Grants
Government grants recognised in the accounts were as follows:
2025
2024
York Council Dial & Ride grdnt
York Council Wheels grant
81,474
25,323
26,133
26,133
106,797
Net Income/(Expenditure)
The net incomel(expenditure) is stated after charging/{crediting):
2025
2024
Bad debts
1,882
1,918
142,209
Depreciation of tangible fixed assets - owned
Gain/Loss on disposal of tangible fixed assets
738
17,396}
Page 11

York Wheels Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
9. Analysis of Expenditure
2025
Artivities
undertaken
directly
Support
costs
(see note 10)
Total
Raising funds
35,404
52,628
88,032
2024
Artivities
undertaken
directly
Support
costs
(see note 10)
Total
Raising funds
Dial and Ride transport services
219,796
219.796
141,001
141,001
141,001
219,796
360,797
10. Support Costs
2025
Raising
funds
Employee costs
General administration
48,972
10,314
{6,658)
Depreciation
52,628
2024
Raising
funds
Employee cost5
General administration
66,171
9,441
144,127
57
Depreciation
Interest payable
219,796
11. Independent Examiner's Remuneration
2025
2024
Independent examination of the financial statements
660
500
Page 12

York Wheels Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
12. Staff Costs
staff costs were as follows..
2025
2024
Wages and salaries
Social security costs
Other pension costs
45,591
111,469
1.718
1,639
806
46,397
114,826
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
13. Average Number of Employees
Average number of employees during the year was= 3 {2024'. 6)
14. Tangible Assets
Motor
Vehicles
Fixtures &
Fittings
Computer
Equipment
Total
Cost
As at l April 2024
Disposals
22.670
(22,670)
2,198
3,614
28,482
(22,670)
As at 31 March 2025
2.198
3,614
5,812
Depreciation
As at l April 2024
Provided during the period
Disposals
19,166
2,055
36
2,911
702
24,132
738
(19,166)
(19,166)
As at 31 March 2025
2,091
3,613
5,704
Net Book Value
As at 31 March 2025
107
108
As at l April 2024
3.504
143
703
4,350
15. Debtors
2025
2024
Due within one year
Trade debtors
6,807
5.014
8,492
6,250
Prepayments and accrued income
11.821
14,742
16. Creditors: Amounts Falling Due Within One Year
2025
2024
Trade creditors
1.329
1.789
1,346
575
VAT
Accruals
800
2.129
3,710
Page 13

York Wheels Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
17. Movement in Funds
As at l April
2024
Asat31
Expenditure March 2025
Income
Unrestricted funds
General..
General unrestricted fund
Restricted funds
55.544
90.663
(88,0321
58.175
Pavers
2.500
2.500
Total funds
58.044
90,663
(88,032)
60,675
As at l April
2023
Asat31
Expenditure March 2024
Income
Unrestricted funds
General..
General unrestricted fund
Restricted funds
222.575
193,766
{360,797)
55,544
Pavers
2,500
2,500
Total funds
225.075
193.766
1360,7971
58.044
18. Transactions with Trustees
During the year the expenses reimbursed to the trustees or paid directly to third partie5 were as follows=
2025
2024
19. Related Party Disclosures
20. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company. in the event of a winding up, such an
amount as may be required not exceeding £1.
Page 14

York Wheels Limited
Detailed Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 March 2025
2025
2024
Total
funds
Total
funds
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts
Gift aid
3,005
1,209
576
1,459
1,433
Grants
Government Grants
26,133
106,797
30,923
109,689
Charitsble Activities:
Dial and Ride transport services
Drivers, services
49,754
7,220
50,999
27,022
Dial & Ride
56,974
78,021
Other trading activities
Fundraising events
1,868
544
1,868
544
Investments
Bank interest receivable
852
457
852
457
Other
Miscellaneous income
46
5.055
46
5.055
90,663
193,766
EXPENDITURE ON:
Raising funds
Purchases
{582}
(34,682}
{140}
(45,591}
Volunteer drivers, costs
Other direct costs
Wages and salaries
Employers Nl
Employers pensions - defined contributions scheme
Recruitment costs
161.318)
(1,255)
(1.138)
(ioo)
(2.360)
(390)
(4,236)
(1,140)
{30)
(119)
(210)
1,636
(1,159)
(500)
{13)
.CONTINUED
{806}
Health and safety costs
Vehicle running costs
Computer software costs
Insurance
12,5751
(29>
(4,385)
11,1191
(22)
(641
{660)
{3871
(1,620)
{6601
{ 164)
Postage
stationery
Advertising and marketing costs
PR expenses
Telecommunications and data costs
Independent examiner's fees
Accountancy fees
Page 15

York Wheels Limited
Detailed Statement of Financial Activities (including Income and Expenditure Account)
(continued)
For The Year Ended 31 March 2025
Legal fees
Subscriptions
Payroll fees
Bank charges
Credit card charges
Bad debts written off
Sundry expenses
Depreciation of motor vehicles
Depreciation of fixtures and fittings
Depreciation of computer equipment
Loss on disposal of tangible fixed assets
Credit card charges
{35)
(120)
(189)
(104)
(678)
(1,882)
(272)
(1,168)
{48)
(702)
(142,209)
{57)
{155}
{207}
(83}
{739>
(20)
(36}
{702}
7,396
(88,032}
(219.796)
Charitsble Activities:
Dial and Ride transport services
Volunteer drivers, costs
137,969)
(50,151)
(463)
(501)
(5,920)
(8,678)
(10,500)
(25,799)
{32)
(988)
D&R Wages and salaries
D&R Employers NI
D&R Employers pensions - defined contribution schemes
D&R Vehicle fuel costs
D&R Vehicle insurance costs
D&R Vehicle garaging costs
D&R Vehicle repair costs
other D&R vehicle costs
Other direct costs
(141,001)
(88,032}
(360.797)
NET INCOME/(EXPENDThURE)
2,631
{ 167,0311
Page 16