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2021-09-30-accounts

Slough Community Transport & Shopmobility Financial Statements For the Year Ended 30 September 2021

Slough Community Transport & Shopmobility Financial Statements For the Year Ended 30 September 2021

Charity registration number: 1096970 Company registration number: 04624397

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Slough Community Transport & Shopmobility Financial Statements For the Year Ended 30 September 2021

CONTENTS

Page
Charity Reference and Administrative Details 3
Chairman’s Report 4
Trustees’ Annual Report 5 – 14
Independent Examiner’s Report 15
Statement of Financial Activities 14
Balance Sheet 15
Notes to the Financial Statements 16 - 27

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Slough Community Transport & Shopmobility Charity Reference and Administrative Details For the Year Ended 30 September 2021

Charity registration number 1096970 Company registration number 04624397 Trustees Mr R Gray Mrs E Cryer (Chairman) Miss M Martinez Monroy (Honorary Treasurer) Mr R Mingard (Vice Chairman) Chief executive officer George Howard Registered office Upton Hospital Albert Street Slough Berkshire SL1 2BJ Independent Examiner Donald Reid Limited Prince Albert House 20 King Street Maidenhead Berkshire SL6 1DT Bankers National Westminster Bank 118 High Street Slough Berkshire SL1 1JH

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Slough Community Transport & Shopmobility Chairman’s Report For the Year Ended 30 September 2021

Yet another year has passed and whilst the outcomes of the previous year and Covid are still impacting upon the services we provide; I am pleased to report that due to the commitment of the staff and the Board SCTS high standards of service are still being achieved.

During this time 768 food shopping’s were delivered and 4,108 prescriptions, plus deliveries to nursing homes and carers. Wellbeing calls to check up on our members, many of them vulnerable people were provided to 412 people. This is an example of the care and well-being we have for all that we work with.

We are happy to work in partnership with many local groups who regularly depend upon transport to be able to operate effectively. Without SCTS their members lives would not be enriched, these include: The Berkshire Blind Society, Slough Disabled Men's group, Slough MENCAP and Age Concern.

SCTS enriches the lives of over 1084 people each year. Much of our activity could be considered ‘hidden services’ as transport is infrastructure to enable people to get to where they need to be in a timely and safe manner.

All the staff of SCTS are dedicated and professional in their work. The Drivers and Passenger Assistants carry on despite any issues that are raised.

Thank you one and all!

The school transport services also continue, once again greatly appreciated by the families and carers of children with multiple disabilities. It is essential these services continue. Despite the fact the local authority will be looking for reduced costs, SCTS will continue to supply the high-quality services built up over many years to the best of our ability.

It has been a privilege to serve on the Board of Directors, and this current year as Chairman.

Sincerely,

Eleanor Cryer MBE

Chairman of the Board of Directors

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Slough Community Transport & Shopmobility Trustees Annual Report For the Year Ended 30 September 2021

The Trustees present their report and the audited financial statements of the charity for the year ended September 2021. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the charity.

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

TRUSTEES OF THE CHARITY

The directors of the charitable company are its trustees for the purposes of charity law. The trustees who have served during the year and since the year end were as follows:

Mr R Gray Mrs E Cryer (Chairman) Miss M Martinez Monroy (Honorary Treasurer) Mr R Mingard

OBJECTIVES AND ACTIVITIES

The object of the Charity is to provide a Community Transport and ShopMobility service for such of the inhabitants of Slough and its neighbourhood who are in need of such services because of age, sickness or disability (mental or physical), or poverty or because of a lack of availability of adequate and safe public passenger services.

The object of the Charity and its desire to provide a public benefit is specifically met by the following aims:

We have referred to the guidance in the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular the trustees consider how planned activities will contribute to the aims and objectives they have set.

PUBLIC BENEFIT STATEMENT

The provision of community transport, shopmobility and essential services for such of the inhabitants of Slough and its neighbourhood who need such services because of age, sickness or disability, or poverty or because of a lack of availability of adequate and safe public passenger services. This is met by the provision of a transport service (passengers or assistance to non-passengers) and the short-term loan of wheelchairs and scooters.

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Slough Community Transport & Shopmobility Trustees Annual Report For the Year Ended 30 September 2021

STRATEGIC REPORT

Achievements and performance

The achievements and performance for Slough Community Transport and ShopMobility can be measured in terms of the activities that are delivered to the community and their social impact.

ACTIVITIES

Dial A Ride/ Out and About

October 2020 – April 2021

May 2021 – September 2021

Contracts with Slough Borough Council

Shopmobility

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Slough Community Transport & Shopmobility Trustees Annual Report For the Year Ended 30 September 2021

SOCIAL IMPACT – from 1[st] May to 30[th] September 2021

Groups Supported: Total of 1084 people transported through 146 organised trips

Berkshire Blind Society 52 passengers across 7 trips
Slough Disabled Men’s
Group		 30 passengers across 10 trips
Slough MENCAP 160 people with learning disabilities on 16
trips
AGE CONCERN Day Care Transport 40 passengers to various destinations
across 8 trips

Social Services Spot Purchase Arrangements

Ceased in March 2020 in response to Government requirements. Not restarted.

People with disabilities transported to work

Ceased in March 2020 in response to Government requirements. Not restarted.

SOCIAL IMPACT – from 1[st] October 2020 – COVID-19 response

----- Start of picture text -----
UN Image
Supermarket Shopping completed and delivered
•
768 food shops delivered
Prescription Medications delivered
•
4,108 prescriptions delivered
PPE delivered to Nursing homes and carers
•
18 units
Food Parcels delivered
•
16 parcels
Wellbeing calls to check on vulnerable people and maintain contacts
•
412 calls
----- End of picture text -----

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Slough Community Transport & Shopmobility Trustees Annual Report For the Year Ended 30 September 2021

Employment

The direct services are provided by a team of 24 staff (drivers and passenger assistants) who between them have 164 years of Community Transport experience, specialist training in the management of long term conditions, including epilepsy and drivers who have completed the National Minibus Driver Training Scheme (MIDAS).

Volunteers

Pandemic response volunteers – 14 people

RISK MANAGEMENT

The Board has conducted a review of the major risks to which the Charity is exposed, in particular those relating to the on-going operations and finances.

In summary these risks are financial loss and/or loss of reputation caused by negligent or wrongful acts or omissions by persons acting on behalf of SCTS. Appropriate systems or procedures have been established to mitigate the risks which the Charity faces. Significant external risks to funding have led to the development of a strategic plan which will allow for the diversification of funding and activities. Internal control risks are minimised by authorisation procedures for all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, volunteers, members and visitors. Control procedures are periodically reviewed to ensure that they continue to meet the needs of the Charity. The review of the risks in 20/21 involved appropriate provisions to ensure that our staff, passengers, others were safe and significant expenditure was made towards PPE required during the global pandemic.

Furthermore, insurances are arranged on an annual basis that provide the following coverage:

FINANCIAL REVIEW (INCLUDING RESERVES POLICY)

The Charity’s key financial objective is to ensure financial stability and continued solvency, so that it can deliver its aims and objectives.

The Charity has registered £48,696 deficit for the financial year ended 30[th] September 2021. The Charity will continue providing Covid-19 pandemic support services in the year ending 30[th] September 2022. This means that financial support will be required to keep the current structure and financial allocation has been made to ensure the level of service can be maintained. The trustees worked closely with the management team to monitor income and expenditure to ensure that the charity remained solvent.

The overall deficit is mainly due to utilising our existing resources towards providing support to the community during the Covid-19 pandemic. There was a donation from CATSS for a value of £16,000.

Out and About (Dial-a-Ride) income decreased during the year, mainly due to the fact that the service stopped during the pandemic and it only resumed in July 2021.

The ShopMobility service closed from March 2020 in response to the Covid-19 pandemic.

Extended Services – school transport services were provided for the year ended September 2021. These services had to be adapted to the new health and safety requirements borne from the Covid19 pandemic. Nevertheless the charity was able to deliver the services with high standards

The expenses for the year increased as the Charity had unforeseen high value expenditure items, mainly PPE to keep our staff and passengers safe during the global pandemic.

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Slough Community Transport & Shopmobility Trustees Annual Report For the Year Ended 30 September 2021

The main activities are funded by way of restricted and unrestricted funds. If the restricted income received for the year is less than the cost generated by the related activities, then the charity transfers unrestricted funds to cover the excess.

The Shopper’s Helper service is funded by the members’ fees. As a response to the Covid 19 pandemic this service was unavailable during the year ended September 2021.

Reserves Policy

The Board has maintained its policy that in order to operate efficiently and ensure continuity of ongoing activities of the charitable company that there should be free reserves equivalent to three months’ expenditure.

----- Start of picture text -----
RESERVES POLICY
Total Expenses (based on SOFA yearly expenses) 415,647
Monthly Expenses Estimate (based on SOFA yearly expenses) 34,637
3 months' Expenses (based on SOFA yearly expenses) 103,912
Unrestricted Reserves 216,447
Unrestricted Reserves Freely Available 163,215
Unrestricted Reserves Freely Available (outside the 3 months policy) 59,303
----- End of picture text -----

The Unrestricted Reserves at 30[th] September 2021 amounted to £216,447 of which, £163,215 are freely available, which is higher than our three-month expenditure reserve which is approximately £103,912. Any reserves above this 3-month expenditure reserve will be utilised by the Charity to help provide a better service for its beneficiaries. This could include such things as renewing old fleet vehicles, scooters/wheelchairs and accessing new technology. During the year ended 30[th] September 2021 the reserves above the 3-month expenditure were utilised to carry on providing the existing services to all its passengers.

The level of free reserves is reviewed on an ongoing basis.

PLANS FOR FUTURE PERIODS

Our plans for the future are as follows:

The primary aim for 2021/22 is to continue to meet the needs of those members of our community who are unable to get ‘Out and About’ without our assistance.

For the year ending 30[th] September 2022, the trustees will be considering the following factors when evaluating how to provide the existing charitable activities:

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Slough Community Transport & Shopmobility Trustees Annual Report For the Year Ended 30 September 2021

Covid-19 Response
Services		 20th March 2020 to
30th September 2020		 1st October 2020 to
30th April 2021
Supermarket Shopping
completed and delivered		 1,243 food shops delivered 768 food shops delivered
Prescription Medications
delivered		 4619 prescriptions
delivered		 4108 prescriptions
delivered
PPE delivered to
Nursing homes and
carers		 30 units 18 units
Food Parcels delivered 24 parcels 16 parcels
Wellbeing calls to
check on vulnerable
people and maintain
contacts		 321 calls 412 calls
School transport
Key workers children		 Ongoing Provided throughout

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

Slough Community Transport & ShopMobility (SCTS) is a charitable company limited by guarantee, incorporated on 23 December 2002 and registered as a Charity on 10 April 2003. The Company was established under a Memorandum of Association which established the objectives and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

Recruitment and Appointment of Trustees (Directors)

Under the requirements of the Memorandum and Articles of Association the Trustees are elected to serve for a three-year period after which they must be re-elected at the next Annual General Meeting.

The Trustees are supported in their work by the Management Team, which seeks to ensure that the needs of the organisation are appropriately reflected to the Board.

In the event of a particular skill being required by the organisation, which is not available within the existing Board, then individuals are approached to offer themselves for election.

Trustee Induction and Training

Most Trustees are already familiar with the practical work of the Charity by either being a member of it or belonging to an organisation which works quite closely with the Charity.

New Trustees are encouraged to spend time with the Chief Executive to familiarise themselves with the work of the Charity and also to attend Governance training.

The Board meets every 6-8 weeks and receives reports from the Chief Executive regarding progress towards strategic goals, and operational demands. The Finance Committee also meets every 6-8 weeks

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Slough Community Transport & Shopmobility Trustees Annual Report For the Year Ended 30 September 2021

and receives financial reports from the Finance Officer. The Finance Committee reports, to the Board via the Chief Executive and the Finance Director.

The Board meetings and Finance Committee meetings ensure an involved approach to the decision making process.

Organisational Structure

Slough Community Transport & ShopMobility has a Board of Directors which is comprised of 4 individuals who meet every six to eight weeks and are responsible for strategic direction and also the policies of the Charity. The Chief Executive also attends these meetings but has no voting rights.

A scheme of delegation is in place and the day-to-day responsibility for the provision of services rests with the Chief Executive along with the Operations Manager and Finance Administrator. The Chief Executive is responsible for ensuring that the Charity delivers the specified services and that key performance indicators are met.

To enable the organisation to undertake the above aims it has established the following structure and staffing:

The volunteer element within the organisation is an essential part of the structure, as they are present at virtually every point in the organisation, from trustees and members of the Board to helping to deliver the frontline services and raise funds for the organisation.

The time donated by volunteers, from very varied backgrounds, is invaluable as it helps the organisation to have good community input into decision making and to quickly identify any changes to services that may be required.

TRUSTEES’ RESPONSIBILITIES

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

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

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Slough Community Transport & Shopmobility Trustees Annual Report For the Year Ended 30 September 2021

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

In so far as the trustees are aware:

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (issued March 2005) and in accordance with the small companies’ exemptions as found in Section 415a of the Companies Act 2006.

This report was approved by the Trustees on 29[th] July 2022 and signed on their behalf by:

Mrs Eleanor Cryer MBE Trustee/Chairman

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Slough Community Transport & Shopmobility Independent Examiner’s Report For the Year Ended 30 September 2021

Independent Examiner's Report to the Trustees of Slough Community Transport & Shopmobility

I report to the charity trustees on my examination of the accounts of the company for the year ended 30 September 2021 which are set out on pages 14 to 27..

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) 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 respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

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

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. 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 applicable to charities preparing their accounts in accordance with the financial reporting standard applicable in the UK and Republic of Ireland (FRS102).

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.

Signed:

Daniel Reid FCA Donald Reid Limited Chartered Accountants and Statutory Auditors Prince Albert House 20 King Street Maidenhead Berkshire SL6 1DT

Date:

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Slough Community Transport & Shopmobility Statement of Financial Activities For the Year Ended 30 September 2021

----- Start of picture text -----
2022 2021
Unrestricted funds Restricted funds
Total Total
Note £ £ £ £
Income and endowments from:
Donations and legacies 2 29,414 53,913 83,327 78,372
Charitable activities 3 265,316 18,297 283,613 358,959
Investments 11 - 11 101
Other 4 - - - -
Total incoming resources 294,741 72,210 366,951 437,432
Expenditure on:
Charitable activities 5 334,707 72,210 406,917 391,358
Governance Costs 6 8,730 - 8,730 7,992
Total expenditure 343,437 72,210 415,647 399,350
Net income / (expenditure) (48,696) - (48,696) 38,083
Transfers between funds 19 51 (51) - -
Net movement in funds (48,645) (51) (48,696) 38,083
Reconciliation of funds:
Total funds brought forward 19 265,092 157 265,249 227,166
Total funds carried forward 19 216,447 106 216,553 265,249
----- End of picture text -----

All income and expenditure derive from continuing activities.

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

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Slough Community Transport & Shopmobility Balance Sheet For the Year Ended 30 September 2021

----- Start of picture text -----
2021 2020
Note £ £
Fixed assets
Tangible assets 13 53,338 63,024
53,338 63,024
Current assets
Stocks 14 211 211
Debtors 15 65,093 78,028
Cash at bank and in hand 16 130,647 155,334
195,951 233,573
Creditors: amounts falling due within one year 17 (32,736) (31,348)
Net current assets 163,215 202,225
Total assets less current liabilities 216,553 265,249
Charity Funds
Restricted funds 19 106 157
Unrestricted funds 19 216,447 265,092
Total charity funds 19 216,553 265,249
----- End of picture text -----

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

The Trustees consider that the company is entitled to exemption from the requirement to have an audit under the provisions of section 477 of the Companies Act 2006 (“the Act”) and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Act.

The Trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements were approved and authorised for issue by the Board on 29 July 2022.

Signed on behalf of the board of trustees

Signature

Eleanor Cryer, Trustee Date:

The notes on pages 16 to 27 form part of these financial statements. Company registration number: 04624397

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Slough Community Transport & Shopmobility Notes to the Financial Statements For the Year Ended 30 September 2021

1 Summary of significant accounting policies

(a) General information and basis of preparation

Slough Community Transport & Shopmobility is a limited company registered in England and Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 3 of these financial statements. The nature of the charity’s operations and principal activities are the provision of a community transport and Shopmobility services for such of the inhabitants of Slough and its neighbourhood who are in need of such services because of age, sickness or disability, or poverty or because of a lack of availability of adequate and safe public passenger services. This is met by the provision of a transport service and the short-term loan of wheelchairs and scooters.

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

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £1.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

(b) Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

(c) Income recognition

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example, the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.

Joint Venture Income from the interest in Thames Valley Operators is recognised as a Donation.

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Slough Community Transport & Shopmobility Notes to the Financial Statements For the Year Ended 30 September 2021

No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102). Further detail is given in the Trustees’ Annual Report.

Where practicable, gifts in kind donated for distribution to the beneficiaries of the charity are included in stock and donations in the financial statements upon receipt. If it is impracticable to assess the fair value at receipt or if the costs to undertake such a valuation outweigh any benefits, then the fair value is recognised as a component of donations when it is distributed and an equivalent amount recognised as charitable expenditure.

Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

Investment income is earned through holding assets for investment purposes such as shares and property. It includes dividends, interest and rent. Where it is not practicable to identify investment management costs incurred within a scheme with reasonable accuracy the investment income is reported net of these costs. It is included when the amount can be measured reliably. Interest income is recognised using the effective interest method and dividend and rent income is recognised as the charity’s right to receive payment is established.

(d) Expenditure recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of a support nature necessary to support them.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs lined to the strategic management of the charity.

All costs are allocated between the expenditure categories of the SoFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis, e.g. floor area, staff time, etc. The analysis of these costs is included in notes 5, 6, 7 and 8.

(e) Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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

Scooters and Wheelchairs: 20% per annum reducing balance Fixtures and Fittings: 15% per annum reducing balance Motor Vehicles: 20% per annum reducing balance Computer Equipment: 25% per annum on a straight-line basis

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Slough Community Transport & Shopmobility Notes to the Financial Statements For the Year Ended 30 September 2021

(f) Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

(g) Debtors and creditors receivable / payable within one year

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

(h) Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset’s cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

( i) Employee benefits

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

The charity operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

(j) Tax

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

(k) Going concern

A significant contract from which the charity derives a large proportion of their income has been rolled over for two years due to the current global pandemic and the constrains around procurement services. A forecast has been prepared for the year ending September 2022 which shows an estimated deficit of £60,000. Given the reserve balance is £163,215, the trustees consider it is appropriate to prepare the accounts on a going concern basis.

(l) Judgements and key sources of estimation uncertainty

The following judgements (apart from those involving estimates) have been made in the process of applying the above accounting policies that have had the most significant effect on amounts recognised in the financial statements:

Depreciation – This is an area for judgement and is based on the directors’ assessment of the likely useful economic lives of the asset.

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Slough Community Transport & Shopmobility Notes to the Financial Statements For the Year Ended 30 September 2021

2 Income from donations and legacies

----- Start of picture text -----
Unrestricted Restricted Total 2021 Total 2020
£ £ £
Donations - - - -
Donated Services and Facilities - -
- - - -
- Parking Space
-
- Office facility 7,994 7,994 8,352
- Accounts software/services 3,917 - 3,917 2,342
CATSS 16,000 - 16,000 17,000
- - -
Rotary Club 6,000
Staff activities 503 - 503 -
- - - -
Heathrow Community Fund
- - - -
Louis Baylis
- -
Arnold Clark Community Fund 1,000 1,000
Tesco Fundraising - - - 500
5G Comms - - - 250
WHSmith - - - 200
- - -
Covid-19 Response Funding
- Members Donations - 138 138 528
- SCVS - - - 500
- Berskhire Garden Centre - - - 500
- - -
- Shanly Foundation 3,000
-
- Bershire Community Foundation 5,000 5,000 5,000
- - -
- The Edward Gosling Foundation 6,000
- Kingsways's Over 60s - - - 500
- St Mary's church - - - 300
- - -
- Charity Aid Foundation 3,000
- - -
- National Lottery 9,000
- The Clothworkers Foundation - - - 400
-
- SCVS SPACE / One Slough Community 43,600 43,600 15,000
- Pharmacy and Testing services - 5,175 5,175 -
29,414 53,913 83,327 78,372
----- End of picture text -----

In the year ended 30 September 2021, the Income from donations and legacies was £83,327 (2020 - £78,372) of which £53,913 (2020 - £49,728) was attributable to Restricted funds and £29,414 (2020 - £28,644) was attributable to Unrestricted funds.

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Slough Community Transport & Shopmobility Notes to the Financial Statements For the Year Ended 30 September 2021

3 Income from charitable activities

One Slough (previously SPACE)
- Dial-a-ride transport
- ShopMobility
- Covid19 Support Services
Extended Services
Out and About Membership and fares
Shopmobility Membership and fares
Shoppers Helper		 Unrestricted Restricted
Total 2021
Total 2020
£
£
£
-
2,500
2,500
13,929
-
-
-
1,500
-
15,797
15,797
16,467
258,544
-
258,544
300,088
6,772
-
6,772
26,603
-
-
-
172
-
-
-
200
265,316
18,297
283,613
358,959

During the year ended 30 September 2021, the Income from charitable activities was £283,613 (2020 - £358,959) of which £18,297 (2020 - £31,896) was attributable to Restricted funds and £265,316 (2020 - £327,063) was attributable to Unrestricted funds.

4 Other income

In the year ended 30 September 2021 the charity disposed of tangible assets. The charity did not receive any income from the disposals made during the year. During the year ended 30 September 2020 the charity did dispose of tangible assets.

5 Analysis of expenditure on charitable activities

Activity or Programme
Extended Services
Out and About
Shopmobility
Access to Work
Shoppers Helper
Covid19 Services		 Direct
Costs
Support
Costs
Total 2021 Total 2020
Note 7
Note 8
£
£
£
£
145,770
15,963
161,732
150,073
33,436
7,499
40,935
39,011
952
1,349
2,301
7,033
-
-
-
-
-
509
509
514
138,382
63,058
201,440
194,727
318,539
88,378
406,917
391,358

In the year ended 30 September 2021 the Direct Costs were £318,539 (2020 - £301,210) and the Support Costs were £88,378 (2019 - £89,889).

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Slough Community Transport & Shopmobility Notes to the Financial Statements For the Year Ended 30 September 2021

6 Governance costs

----- Start of picture text -----
Direct Support
Costs Costs Total 2021 Total 2020
£ £ £ £
Staff salaries - 4,101 4,101 3,916
-
Independent examination fee 1,150 1,150 1,600
Other costs - 3,479 3,479 2,476
1,150 7,580 8,730 7,992
----- End of picture text -----

In the year ended 30 September 2021 the Direct Costs were £1,150 (2020 - £1,600) and the Support Costs were £7,580 (2020 - £6,392). Note: All staff were supporting the Covid-19 response services from the 20[th] March 2020.

Other costs include phone, postage, printing and stationery, depreciation, computer expenses, rent, repairs and maintenance, general insurance and meeting rooms.

7 Allocation of Direct Cost

Activity breakdown of Direct
Cost		 Extended
Services		 Out and
About		 ShopMobility Shoppers Helper Covid19
Services		 Total
2021		 Total
2020
Salaries 101,707 5,085 - - 106,792 213,585 191,126
Travel and subsistence - - - - - - -
Other Staff costs 295 15 - - 903 1,213 6,141
Maintenance of vehicles 16,875 7,487 - - 19,488 43,850 34,827
Fuel cost (including rebate) 8,579 1,716 - - 6,005 16,300 21,296
Vehicles Insurance 8,620 1,724 - - 6,034 16,378 16,598
Other vehicles Cost / Parking 2,684 537 - - 1,879 5,100 5,000
Telephone 1,410 70 - - 1,480 2,960 2,859
Depreciation 4,745 2,105 339 - 5,480 12,669 16,206
General Insurance - - 613 - - 613 540
Pension 1,670 - - - - 1,670 1,452
Disposal of Fixed Assets (815) (815) - - (815) (2,445) - 308
Other Expenses - Covid19 - - - - 4,861 4,861 5731
Health & Safety - - - - 1,786 1,786
145,769 17,925 952 - 153,893 318,539 301,468

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Slough Community Transport & Shopmobility Notes to the Financial Statements For the Year Ended 30 September 2021

8 Allocation of Support Cost

----- Start of picture text -----
Activity breakdown of Support
Cost
Total Total
2021 2020
Salaries 10,858 1,446 - - 57,053 69,357 66,115
Travel and subsistence - - - - - - -
- - - - - - -
Telephone
Postage, Printing and Stationery 239 34 - - 1,277 1,550 1,164
Depreciation 48 7 - - 254 309 139
Subscriptions and Memberships 9 1 - - 46 56 261
Computer Expenses 79 11 - - 422 512 482
Property Expenses 1,380 197 - - 7,362 8,939 12,659
General Insurance 292 15 - - 306 613 540
Sundry Expenses 62 9 - - 330 401 3,109
Legal and Professional Fees 2,949 590 147 - 2,654 6,340 5,078
Bank Charges 47 7 - - 250 304 343
15,963 2,316 147 - 69,954 88,381 89,890
Extended Services Out and About ShopMobility Shoppers Helper Covid19 Services
----- End of picture text -----

(

Support costs are allocated on a basis consistent with the use of resources. With the exception of Depreciation, General Insurance, Sundry Expenses and Bank Charges, all costs have been allocated on a Staff Usage / Numbers basis. Depreciation and Repairs are charged on the basis of floor area occupied. General Insurance, Bad Debts, Sundry Expenses and Bank Charges are charged on usage, as expenditure incurred directly in undertaking an activity.

9 Net income / (expenditure) for the year

Net income / (expenditure) is stated after charging / (crediting):

2021 2020
£ £
Depreciation of tangible fixed assets 12,995 16,375
(Gain) / loss on sale of tangible fixed assets (2,445) (308)
Cost of stock recognised as an expense - -
10,550 16,067

10 Independent examiners’ remuneration

The independent examiners’ remuneration amounts to an independent examination fee of £1,200 (2020 - £1,100 ).

11 Trustees' and key management personnel remuneration and expenses

The trustees neither received nor waived any remuneration during the year (2020: £Nil). The chief executive officer postponed £2,562 training allowance for payment on the year ending September 2022 (2020: £Nil).

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Slough Community Transport & Shopmobility Notes to the Financial Statements For the Year Ended 30 September 2021

12 Staff costs and employee benefits

The average monthly number of employees and full time equivalent (FTE) during the year was as follows:

Charitable activities
Governance		 2021
2021
2020
2020
Number
FTE
Number
FTE
24
13
24
13
2
2
2
2
26
16
26
16

The total staff costs and employees’ benefits was as follows:

Wages and salaries
Social security
Defined contribution pension costs		 2021
£
278,447
8,593
1,670
288,710		 2020
£
249,479
11,676
1,452
262,607

There were no redundancy / termination payments (2020 - £Nil).

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

13 Tangible fixed assets

Cost or valuation
As at 1 October 2020
Additions
Disposals
At 30 Sep 2021
Depreciation
As at 1 October 2020
Charge for the Year
Disposals
At 30 Sep 2021
Net Book Value
At 30 Sep 2021
At 30 Sep 2020		 Land and
Builings
Scooters &
Wheelchairs
Fixtures and
Fittings
Motor
Vehicles
Computer
Equipment
Total
£
£
£
£
£
£
-
9,277
1,876
359,423
8,193
378,769
-
-
225
3,990
4,215
-
-
-
(3,423)
-
(3,423)
-
9,277
2,101
359,990
8,193
379,561
-
7,579
1,599
298,860
7,707
315,745
-
340
67
12,330
259
12,995
-
-
-
(2,518)
-
(2,518)
-
7,919
1,666
308,672
7,967
10,477
-
1,358
435
51,318
226
53,338
-
1,698
277
60,563
486
63,024

14 Disposal of Fixed Assets

A motor vehicle was disposed of because of an insurance write off. The carrying amount of this vehicle was £905.

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Slough Community Transport & Shopmobility Notes to the Financial Statements For the Year Ended 30 September 2021

14
Stocks
Shopmobility Sundries (Radar keys, etc)
15
Debtors
Trade debtors
Other Debtors
Social Security and other taxes
Prepayments and accrued income
16
Cash at bank and in hand
Cash and cash equivalents
17
Creditors: amounts falling due within one year
Trade creditors
Other creditors
Accruals and deferred income
18
Deferred income
Movement on Deferred Income
Deferred Income brought forward
Released in the year
Deferred in the year		 2021
£
211
211
2021
£
15,142

4,326
3,766
35,292
58,526
2021
£
130,647
130,647
2021
£
23,076
12,513
3,714
39,303
2021
£
-
-
-
-		 2020
£
211
211
2020
£
28,343
7,224
2,518
39.943
78,028
2020
£
155,334
155,334
2020
£
24,026
5,204
2,118
31,348
2020
£
104
(104)
-
-

Deferred income relates to Membership fees and other income recognised over more than one financial year in accordance with the accounting policy stated.

24 | P a g e

Slough Community Transport & Shopmobility Notes to the Financial Statements For the Year Ended 30 September 2021

19 Fund reconciliation

Fund reconciliation
Restricted Funds
SPACE - Dial A Ride Transport
SPACE - ShopMobility		 1 October
2020
balance b/fwd
Incoming
Resources
Outgoing
Resources
Transfers
30 September
2021
balance c/fwd
£
£
£
£
£
-
2,500
(2,500)
-
-
-
-
-
-
-
SPACE - Pandemic Services
Fixed Assets Fund
Covid19 Pandemic Funding
Total Restricted Funds
Unrestricted Funds
Designated Funds
General unrestricted Funds
Total Unrestricted Funds
Total Funds		 -
15,797
157
-
-
53,913		 (15,797)
-
-
(51)
106
(53,913)
-
-
157
72,210		 (72,210)
(51)
106
-
-		 -
-
-
-
-
265,092
294,741		 -
-
-
(343,437)
51
216,447
265,092
294,741		 (343,437)
51
216,447
265,249
366,951		 (415,647)
-
216,553

SPACE Dial-a-ride transport: Funds of £2,500 were made towards the Dial-a-ride transport project SPACE Shopmobility: No funds were made towards this project as ShopMobility was closed during the Covid-19

SPACE Pandemic Services: Funds of £43,728 were made towards response services during the Covid-19 pandemic.

Fixed Assets Fund: The transfer relates to the release and reallocation to unrestricted funds. During the year the Charity received a donation from the Rotary Club for the purchase of a minibus.

Restricted Funds
SPACE - Dial A Ride Transport
SPACE - ShopMobility
SPACE - Pandemic Services
Fixed Assets Fund
Covid19 Pandemic Funding
Total Restricted Funds
Unrestricted Funds
Designated Funds
General unrestricted Funds
Total Unrestricted Funds
Total Funds		 1 October
2019
balance b/fwd
Incoming
Resources
Outgoing
Resources
Transfers
30 September
2020
balance c/fwd
£
£
£
£
£
-
13,929
(13,929)
-
-
-
1,500
(1,500)
-
-
-
16,467
(16,467)
-
221
6,000
(6,000)
(64)
157
-
43,728
(43,728)
-
-
221
81,624
(81,624)
(64)
157
-
-
-
-
-
-
-
-
-
-
226,945
355,808
(317,725)
64
265,092
226,945
355,808
(317,725)
64
265,092
227,166
437,432
(399,350)
-
265,249

25 | P a g e

Slough Community Transport & Shopmobility Notes to the Financial Statements For the Year Ended 30 September 2021

SPACE Dial-a-ride transport: Funds of £31,800 were made towards the Dial-a-ride transport project

SPACE Shopmobility: Funds of £1,375 were made towards the Shopmobility project.

Fixed Assets Fund: The transfer relates to the release and reallocation to unrestricted funds. Shopmobility Donations: Funds were received during the year to keep the Shopmobility project open for the year 2019.

20 Analysis of net assets between funds

Tangible Fixed Assets
Current Assets
Current Liabilities
Net assets at 30 September 2021
Tangible Fixed Assets
Current Assets
Current Liabilities
Net assets at 30 September 2020		 Unrestricted
Funds
Restricted
Funds
Total Funds
£
£
£
53,232
106
53,338

195,951
-
195,951
(32,736)
-
(32,736)
216,447
106
216,553
Unrestricted
Funds
Restricted
Funds
Total Funds
£
£
£
62,867
157
63,024

233,573
-
233,573
(31,348)
-
(31,348)
265,092
157
265,249

21 Pensions and other post-retirement benefits

a) Defined contribution pension plans

The Charity operates a defined contribution pension plan for its employees. The amount recognised as an expense in the period was £1,670 (2020 - £1,452).

The defined contribution liability is allocated to unrestricted funds and Charitable Activities.

22 Related party disclosure

In the year there was a donation was made on behalf of a Trustee for a value of £3,917 The donation was for bookkeeping services (amount).

26 | P a g e

Slough Community Transport & Shopmobility Notes to the Financial Statements For the Year Ended 30 September 2021

22 Joint Venture

The charity has an interest in Thames Valley Operators CIC Limited which is a joint venture with Keep Mobile Country Tours Ltd and Swindon Dial A Ride. Thames Valley Operators CIC Limited is a company limited by guarantee and its registered number is 05431185.

The principal activity of this company is developing software for use by charitable and user member-only entities. The dedicated CATSS software provides a logistical system for the transportation of people with mobility restrictions which is used by the founder charities as well as being sold to third parties.

The results of the financial year for Thames Valley Operators CIC Limited are:

Year to
30-Apr-21
£
Turnover 268,000
Resultant operating surplus / (deficit) for
the year 827
Reserves as at 30 April 2021 10,670

The company made donations to the three-member organisations of £16,000 each (2020-£17,000), based on the results for the Year.

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