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2025-09-30-accounts

Slough Community Transport & Shopmobility Financial Statements For the Year Ended 30 September 2025

Slough Community Transport & Shopmobility Financial Statements For the Year Ended 30 September 2025

Charity registration number: 1096970 Company registration number: 04624397

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Slough Community Transport & Shopmobility Financial Statements For the Year Ended 30 September 2025

CONTENTS

Page
Charity Reference and Administrative Details 3
Chairman’s Report 4
Trustees’ Annual Report 5 – 12
Independent Examiner’s Report 13
Statement of Financial Activities 14
Balance Sheet 15
Notes to the Financial Statements 16 - 26

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Slough Community Transport & Shopmobility Charity Reference and Administrative Details For the Year Ended 30 September 2025

Charity registration number 1096970
Company registration number 04624397
Trustees Mrs E Cryer (Chairman)
Miss M Martinez Monroy (Honorary Treasurer)
Mr R Mingard (Vice Chairman)
Mr R Gray (terminated 17thOctober 2024)
Graham Holland (appointed 20thJune 2025)
Chief executive officer George Howard
Registered office Upton Hospital
Albert Street
Slough
Berkshire
SL1 2BJ
Independent Examiner FLB Audit LLP
Chartered Accountants & Statutory Auditors
1010 Eskdale Road
Winnersh Triangle
Wokingham
RG41 5TS
Bankers National Westminster Bank
118 High Street
Slough
Berkshire
SL1 1JH

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Slough Community Transport & Shopmobility Trustees Annual Report For the Year Ended 30 September 2025

As I reflect on the last year, I am delighted to report that increasing numbers of people have continued to turn to SCTS for support to help them get ‘Out and About’. This report reflects the huge amount of work undertaken by our committed staff and volunteers to help members continue to engage with local communities and manage their daily lives.

At a time when other local transport support services have become more limited, people are turning to SCTS for help to attend appointments and remain connected to their communities. I and my fellow Trustees are always so pleased to hear the feedback from our members who regularly tell us that Slough Community Transport is “their lifeline” to the world outside their homes. Our Summer trips programme was also very popular in 2025, with a whole range of day trips to the seaside, museums, gardens and parks being very well received by the local community.

We continue to work in partnership with many local groups who depend upon transport to be able to provide their own activities. Without SCTS their member’s lives would not be so enriched, these include: The Berkshire Blind Society, Bucks Vision, Slough MENCAP, Age Concern, Britwell Kids Clubs, and many of the local care homes.

SCTS impacts the lives of over 1,400 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 and volunteers of SCTS are dedicated and professional in their work, and despite daily challenges with our ageing fleet of minibuses, the Drivers and Passenger Assistants carry on making a daily difference to people’s lives.

Thank you one and all!

During the year under review, we also continued to provide Home to School Transport on behalf of Slough Borough Council. A marvellous opportunity for Slough Community Transport to make a difference to the lives of Children with Disabilities, their families and their carers.

Alongside the many operational activities undertaken, our CEO attends various planning meetings, partnership boards and meetings with members of Slough Borough Council to ensure that the voice of our members is properly represented as services are planned and developed. One of the fruits of this collaboration was a request from the Borough Council for Slough Community Transport to host the pilot of the Safer Streets initiative ‘Street Guardians’. We are pleased to see the growth of this initiative, which has also enabled SCTS to strengthen its wider community support work across the Borough and to be the lead organisation for the introduction of the ‘Safe Spaces scheme’.

For the next year I hope that we will continue to be able to grow and develop our activities for our members and the for the benefit of all in the Slough Community who need help to get ‘Out and About’.

It has been a privilege to serve on the Board of Directors as Chairman, and I thank my fellow trustees for all their hard work during the year.

Sincerely,

Eleanor Cryer MBE

Trustee / Chairman of the Board of Directors

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Slough Community Transport & Shopmobility Trustees Annual Report For the Year Ended 30 September 2025

The Trustees present their report and the audited financial statements of the charity for the year ended September 2025. 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:

Mrs Eleanor Cryer (Chairman) Miss M Martinez Monroy (Honorary Treasurer) Mr Richard Mingard Mr R Gray Mr Graham Holland

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 local support services.

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Slough Community Transport & Shopmobility Trustees Annual Report For the Year Ended 30 September 2025

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

Contracts with Slough Borough Council

SOCIAL IMPACT – from 1[st] October 2024 to 30[th] September 2025

Groups Supported: Total of 1,269 people (1,238 in the previous year) transported through 311 organised trips (416 in the previous year)

Organisation Name Activity this year Activity last year
Berkshire Blind
Society		 74 people across 12 trips 96 people across 12
trips
Bucks Vision Bucks Vision 38 people across 7 trips 60 people across 12
trips
Slough MENCAP 160 people with learning
disabilities on 16 trips		 160 people with learning
disabilities on 16 trips
AGE CONCERN Day Care
Transport		 647 people to local day
centres		 576 people to local day
centres
Local Nursing
Homes		 Nursing Home
Care		 86 residents to various
destinations across 12 trips		 130 residents to various
destinations across 16
trips
Seated Exercise Langley Free
Church		 144 trips provided 96 trips provided
Stoke Park Trust Activities Centre 120 trips provided 120 trips provided

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Slough Community Transport & Shopmobility Trustees Annual Report For the Year Ended 30 September 2025

SOCIAL IMPACT – from 1[st] October 2024 to 30[th] September 2025

320 Shoppings Delivered (252 in the previous year)

2,860 Medications Delivered (2,912 in the previous year)

Employment

The direct services are provided by a team of 28 staff (drivers and passenger assistants) who between them have over 160 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

4 people serving as Trustees.

14 people involved in Driving, Fundraising and Administration

10 people serving as Street Guardians

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.

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 a £17,432 surplus for the financial year ended 30[th] September 2025. The overall surplus is lower than that previously forecast owing to a £5,000 reduction in the One Slough Grant (£15K in previous year) and further increases in the costs of vehicle maintenance and repair. In addition, the social security cost of the salaries increased to £14,672 (£1,669 in previous year).

Designated funding for our Dial A Ride service continues to be essential in providing daily transport for our members. The total annual cost of delivering this service was £90,095, funded through a combination of £10,000 from One Slough, £5,000 from Community First, £59,365 from fares and memberships, and £15,730 from the Charity’s reserves.

Despite ongoing financial challenges, the Charity has continued to deliver services on a smaller but sustainable scale by carefully utilising available reserves. However, reliance on internal reserves has

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Slough Community Transport & Shopmobility Trustees Annual Report For the Year Ended 30 September 2025

inevitably impacted our long-term vehicle replacement strategy. Rebuilding these reserves through additional external funding is therefore a key priority for the Charity moving forward.

Our current focus is to strengthen and regenerate reserves to support the future replacement of our ageing fleet of minibuses. As vehicles continue to age, repair and maintenance costs have risen substantially, placing increasing pressure on operational budgets.

During the year, the Charity gratefully received a generous donation of £11,000 from CATSS, along with a further donation of £250 made in memory of our former Chairman, Mr Ray Gray, who sadly passed away in the previous year.

Finally, we extend our sincere thanks to one of our members whose generous donation enabled us to purchase “Wosie”, the latest addition to our vehicle fleet. Their kindness will help us continue supporting our members with safe and reliable transport services.

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Slough Community Transport & Shopmobility Trustees Annual Report For the Year Ended 30 September 2025

Extended Services – school transport services were provided for the year ended September 2025. The Charity is on contract year 2 out 3.

Our Community Support Services have increased during the year as we worked in partnership with local pharmacies to deliver medication to vulnerable residents.

In April 2024 the Charity became the Lead Organisation for the local Street Guardians scheme and received £28,000 income towards the initial set up cost and providing the service for the period April 2024 to April 2025. The overall provision of these services is named Community Safety on our annual report as the Charity is currently working with the community in providing the additional service of Safe Spaces.

The main activities are funded by way of restricted and unrestricted funds.

RESERVES POLICY

The Charity has reviewed its policy and decided that there should be reserves equivalent to £70,000.

The total Reserves at 30th September 2025 amounted to £187,939 of which £174,352 are unrestricted. Excluding our fixed assets, the freely available reserves value is £126,661. This is higher than our policy required funds of £70,000. Any reserves above the Reserve Policy required amount will be utilised by the Charity to help provide a better service for its beneficiaries. This could include such things as replacing old fleet vehicles.

The level of reserves is reviewed on an ongoing basis.

----- Start of picture text -----
RESERVES POLICY
Reserves Policy required funds 70,000
Total Reserves 192,939 Note 19
Unrestricted Reserves 171,170 Note 19
Excluding Fixed Assets 44,509 Note 13
Available Reserves 126,661
Available Reserves after Reserves Policy required funds 56,661
----- End of picture text -----

PLANS FOR FUTURE PERIODS

Our plans for the future are as follows:

The primary aim for 2025/26 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 2025, 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 2025

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 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:

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Slough Community Transport & Shopmobility Trustees Annual Report For the Year Ended 30 September 2025

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.

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Slough Community Transport & Shopmobility Trustees Annual Report For the Year Ended 30 September 2025

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:

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 26[th] June 2026 and signed on their behalf by:

Mr Richard Mingard Vice Chairman

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Slough Community Transport & Shopmobility Independent Examiner’s Report For the Year Ended 30 September 2025

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 2025 which are set out on pages 14 to 26.

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:

Jacqui Williams FCA FLB Audit LLP Chartered Accountants & Statutory Auditors 1010 Eskdale Road Winnersh Triangle Wokingham RG41 5TS

26 Jun 2026 Date:

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Slough Community Transport & Shopmobility Statement of Financial Activities For the Year Ended 30 September 2025

----- Start of picture text -----
2025 2024
Unrestricted funds Restricted funds
Total Total
Note £ £ £ £
Income and endowments from:
Donations and legacies 2 15,894 17,840 33,734 31,937
Charitable activities 3 502,322 24,500 526,822 551,180
Investments 4 727 - 727 565
Other - - - -
Total incoming resources 518,943 42,340 561,283 583,682
Expenditure on:
Charitable activities 5 487,723 41,670 529,393 476,751
Governance Costs 6 14,458 - 14,458 13,871
Total expenditure 502,181 41,670 543,851 490,622
Net income / (expenditure) 16,762 670 17,432 93,060
Transfers between funds 19 - - - -
Net movement in funds 16,762 670 17,432 93,060
Reconciliation of funds:
Total funds brought forward 19 154,408 21,099 175,507 82,447
Total funds carried forward 19 171,170 21,769 192,939 175,507
----- 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 2025

----- Start of picture text -----
2025 2024
Note £ £
Fixed assets
Tangible assets 13 44,509 40,793
44,509 40,793
Current assets
Stocks 14 211 211
Debtors 15 106,900 92,941
Cash at bank and in hand 16 75,572 91,826
182,683 184,978
Creditors: amounts falling due within one year 17 (34,253) (50,264)
Net current assets 148,430 134,714
Total assets less current liabilities 192,939 175,507
Creditors: amounts falling due after more than one year 18 - -
Net assets 192,939 175,507
Charity Funds
Restricted funds 19 21,769 21,099
Unrestricted funds 19 171,170 154,408
Total charity funds 19 192,939 175,507
----- 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 26[th] June 2026.

Signed on behalf of the board of trustees.

Signature

Richard Mingard, Trustee Date:

The notes on pages 16 to 26 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 2025

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 2025

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 2025

(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

The financial statements have been prepared on a going concern basis. A significant contract from which the charity derives a large proportion of their income ends in July 2026. The Charity has tendered for the renewal of the contract. The contract is for a duration of three years.

A forecast has been prepared for the year ending September 2027 which shows an estimated surplus of £60,000 in the financial year Sep’27 (deficit of £15,000 in the financial year Sep’26). Given the current available reserves balance of £56,661, 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 2025

2 Income from donations and legacies

----- Start of picture text -----
Unrestricted Restricted Total 2025 Total 2024
£ £
Donated Services and Facilities - -
-
- Office facility 2,400 2,400 2,400
- Accounts services 1,872 - 1,872 3,744
CATSS 11,000 - 11,000 8,000
Staff activities 264 - 264 -
Tesco Fundraising - - - 375
Langley Neighbourhood Forum - - - 502
Summer Trips Donation - 90 90 500
- - -
St Mary's School Donation Trips 1,296
Members Donations 358 10,250 10,608 120
-
Berkshire Community Foundation 5,000 5,000 5,000
- - -
The National Lottery Community Fund 10,000
Gift Aid - 2,500 2,500 -
15,894 17,840 33,734 31,937
----- End of picture text -----

In the year ended 30 September 2025, the Income from donations and legacies was £33,734 (2024 - £31,937) of which £17,840 (2024 - £11,796) was attributable to Restricted funds and £15,894 (2024 - £24,141) was attributable to Unrestricted funds.

3 Income from charitable activities

----- Start of picture text -----
Unrestricted Restricted Total 2025 Total 2024
£ £
One Slough (previously SPACE)
-
- Dial-a-ride transport 10,000 10,000 15,000
-
Community Support Services 6,995 6,995 6,811
Extended Services 435,962 - 435,962 439,818
-
Out and About Membership and fares 59,365 59,365 61,551
Community Safety - 14,500 14,500 28,000
502,322 24,500 526,822 551,180
----- End of picture text -----

During the year ended 30 September 2025, the Income from charitable activities was £526,822 (2024 - £551,180) of which £24,500 (2024 - £43,000) was attributable to Restricted funds and £507,572 (2024 - £503,180) was attributable to Unrestricted funds.

4 Other income

In the year ended 30 September 2025 the charity received £727 in bank interest (2024 - £565).

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Slough Community Transport & Shopmobility Notes to the Financial Statements For the Year Ended 30 September 2025

5 Analysis of expenditure on charitable activities

----- Start of picture text -----
Direct Support
Activity or Programme Costs Costs Total 2025 Total 2024
Note 7 Note 8
£ £ £ £
Extended Services 349,892 60,874 410,766 373,894
Out and About 62,563 27,532 90,095 78,193
Shopmobility - - - 894
Community Support Services 7,140 2,562 9,702 8,687
Community Safety 12,310 6,520 18,830 15,083
431,905 97,488 529,393 476,751
----- End of picture text -----

In the year ended 30 September 2025 the Direct Costs were £431,905 (2024 - £384,521) and the Support Costs were £97,488 (2024 - £92,230).

6 Governance costs

----- Start of picture text -----
Direct Support
Costs Costs Total 2025 Total 2024
£ £ £ £
Staff salaries - 10,428 10,428 9,577
-
Independent examination fee 1,300 1,300 1,300
Other costs - 2,730 2,730 2,994
1,300 13,158 14,458 13,871
----- End of picture text -----

In the year ended 30 September 2025 the Direct Costs were £1,300 (2024 - £1,300) and the Support Costs were £13,158 (2024 - £12,571).

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

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Slough Community Transport & Shopmobility Notes to the Financial Statements For the Year Ended 30 September 2025

7 Allocation of Direct Cost

----- Start of picture text -----
Activity breakdown of Direct
Cost
Total Total
2025 2024
Salaries 229,227 43,948 - 5,707 11,113 289,995 266,594
Other Staff costs 4,007 142 - 8 864 5,021 1,260
Maintenance of vehicles 64,922 10,047 - 773 - 75,742 59,274
Maintenance of Scooters - - - - - - 720
Fuel cost (including rebate) 17,372 2,688 - 207 - 20,267 20,542
Vehicles Insurance 19,338 2,993 - 230 - 22,561 18,786
Other vehicles Cost / Parking 4,681 745 - 60 - 5,485 5,096
Telephone 1,427 221 - 17 - 1,665 2,095
Depreciation 7,567 1,310 - 90 - 8,967 8,420
Pension 1,351 365 - 48 333 2,097 1,655
Bad debts written off - 105 - - - 105 30
Health & Safety - - - - - - 49
349,892 62,563 - 7,140 12,310 431,905 384,521
Extended Services Out and About ShopMobility Community Support Services Community Safety
----- End of picture text -----

8 Allocation of Support Cost

----- Start of picture text -----
Activity breakdown of Support
Cost
Total Total
2025 2024
Salaries 46,347 24,332 - 2,317 2,580 75,576 67,038
Postage, Printing and Stationery 610 320 - 31 - 961 932
Depreciation 176 92 - 9 - 277 106
Subscriptions and Memberships 142 74 - 7 - 223 188
Computer Expenses 416 218 - 21 - 655 905
Property Expenses 4,840 825 - 55 3,940 9,660 10,716
General Insurance 1,141 195 - 13 - 1,349 1,325
Sundry Expenses 334 173 - 16 - 523 1,233
Legal and Professional Fees 6,495 1,107 - 74 - 7,676 9,215
Bank Charges 373 196 - 19 - 588 572
60,874 27,532 - 2,562 6,520 97,488 92,230
Extended Services Out and About ShopMobility Community Support Services Community Safety
----- 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.

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Slough Community Transport & Shopmobility Notes to the Financial Statements For the Year Ended 30 September 2025

9 Net income / (expenditure) for the year

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

Depreciation of tangible fixed assets
(Gain) / loss on sale of tangible fixed assets
Cost of stock recognised as an expense		 2025
£
9,284
-
-
9,284		 2024
£
8,542
-
-
8,542

10 Independent examiners’ remuneration

The independent examiners’ remuneration amounts to an independent examination fee of £1,300 (2024 - £1,300 ).

11 Trustees' and key management personnel remuneration and expenses

The trustees neither received nor waived any remuneration during the year (2024: £Nil). The chief executive officer postponed £2,562 of training allowance which related to a previous period (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		 2025
2025
2024
2024
Number
FTE
Number
FTE
26
14
26
14
2
2
2
2
28
16
28
16

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

Wages and salaries
Social security
Defined contribution pension costs		 2025
£
361,328
14,672
2,097
**378,097 **		 2024
£
341,541
1,669
1,655
344,865

There were no redundancy / termination payments (2024 - £Nil). The Social Security cost has increased from Apri’25 due to the government rate raise from 13.8% to 15%. In the year 2024 the Charity claimed unused NIC Eer Allowances for the tax years 18/19 and 19/20 for a value of £8,595.

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

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Slough Community Transport & Shopmobility Notes to the Financial Statements For the Year Ended 30 September 2025

13
Tangible fixed assets
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
Scooters &
Wheelchairs
Fixtures
and Fittings
Motor
Vehicles
£
£
£
Cost or valuation
As at 1 October 2024
9,277
2,101
374,300
Prior year restatement
-
-
-
Additions
-
-
13,000
Disposals
-
-
At 30 Sep 2025
9,277
2,101
387,300
Depreciation
As at 1 October 2024
8,581
1,837
335,576
Prior year restatement
-
-
-
Charge for the Year
139
40
8,828
Disposals
-
-
-
At 30 Sep 2025
8,720
1,877
344,404
Net Book Value
At 30 Sep 2025
557
224
42,896
At 30 Sep 2024
696
264
38,724
Scooters &
Wheelchairs
Fixtures
and Fittings
Motor
Vehicles
£
£
£
9,277
2,101
374,300
-
-
-
-
-
13,000
-
-

Computer
Equipment
£
9,362
-
-
-		 Total
£
395,040
-
-
-
9,277
2,101
387,300		 9,362 395,040
8,581
1,837
335,576
-
-
-
139
40
8,828
-
-
-		 8,253
-
277
-		 354,247
-
9,284
-
8,720
1,877
344,404		 8,530 363,531
557
224
42,896		 832 44,509
696
264
38,724		 1,109 40,793
2025
£
211
211
2025
£
52,134

5,693
7,672
41,401
106,900
2025
£
75,572
75,572		 2024
£
211
211
2024
£
49.948
6,293
7,013
29,687
92,941
2024
£
91,826
91,826

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Slough Community Transport & Shopmobility Notes to the Financial Statements For the Year Ended 30 September 2025

17 Creditors: amounts falling due within one year

reditors: amounts falling due within one year
Trade creditors
Other creditors
Accruals and deferred income		 2025
£
23,553
5,868
4,832
34.253		 2024
£
30,219
15,448
4,597
**50,264 **

18 Fund reconciliation

----- Start of picture text -----
1 October 30 September
Incoming Outgoing
2024 Transfers 2025
Resources Resources
balance b/fwd balance c/fwd
£ £ £ £ £
Restricted Funds
One Slough Funding 8,182 10,000 (10,000) 8,182
Donations - 12,840 (12,840) - -
-
Community Safety 12,917 14,500 (18,830) 8,587
Total Restricted Funds 21,099 37,340 (41,670) - 16,769
Unrestricted Funds
-
Designated Funds 5,000 5,000 (5,000) 5,000
-
5,000 5,000 (5,000) 5,000
General unrestricted Funds 149,408 518,943 (497,181) - 171,170
Total Unrestricted Funds 154,408 523,943 (502,181) - 176,170
Total Funds 175,507 561,283 (543,851) - 192,939
----- End of picture text -----

One Slough Funding - Funding towards the DAR service was received by One Slough to contribute towards the service for the period 1st Aug24 to 30th Jun25. Confirming of £10,000 received in July 2025 for the period 1st Aug25 to 30th Jun26.

Donation Trips - Funds received for summer trips for a value of £90.

Donation Bus - Funds received towards the purchase of a minibus

Community Safety (previously Street Guardians) - Funding towards a new pilot service in partnership with SBC was received. The funding applies to the period 1st Oct24 to 30th Apr25. During the year, further funding of £14,500 was received towards this project.

Designated Funds - Funding towards the provision of DAR passenger trips received in the year 23/24 and fully spent in the year 24/25. Further funding was secured in the year 24/25 to be spent in the year 25/26.

24 | P a g e

Slough Community Transport & Shopmobility Notes to the Financial Statements For the Year Ended 30 September 2025

----- Start of picture text -----
1 October 30 September
Incoming Outgoing
2023 Transfers 2024
Resources Resources
balance b/fwd balance c/fwd
£ £ £ £ £
Restricted Funds
Fixed Assets Fund 24 - - (24) -
- - -
National Lottery Community Fund 10,000 (10,000)
-
One Slough Funding 15,000 (8,687) 1,869 8,182
- - -
Donation - Summer Trips 1,796 (1,796)
Street Guardians - 28,000 (15,083) - 12,917
Total Restricted Funds 24 54,796 (35,566) 1,845 21,099
Unrestricted Funds
- -
Designated Funds 5,000 5,000
- - -
5,000 5,000
General unrestricted Funds 82,423 523,886 (455,056) (1,845) 149,408
Total Unrestricted Funds 82,423 528,886 (455,056) (1,845) 154,408
Total Funds 82,447 583,682 (490,622) - 175,507
----- End of picture text -----

Fixed Assets Fund: The transfer relates to depreciation on a restricted asset.

National Lottery Community Fund - Funds of £10,000 were made towards the specific DAR projects. One Slough Funding - Funding towards the DAR service was received by One Slough to contribute towards the service for the period 1st Aug24 to 30th Jun25

Donation Trips - Funds received for Trips from the Hedgerley Women Fellowship and the St Mary's School Street Guardians - Funding towards a new pilot service in partnership with SBC was received. The funding applies to the period 1st Oct24 to 30th Apr25.

Designated Funds - Funding towards the provision of DAR passenger trips .

19 Analysis of net assets between funds

Tangible Fixed Assets
Current Assets
Current Liabilities
Long Term Liabilities
Net assets at 30 September 2025
Tangible Fixed Assets
Current Assets
Current Liabilities
Long Term Liabilities
Net assets at 30 September 2024		 Unrestricted
Funds
Restricted
Funds
Total Funds
£
£
£
44,509
-
44,509
165,914
16,769
182,683
(34,253)
-
(34,253)
-
-
-
176,170
16,769
192,939
Unrestricted
Funds
Restricted
Funds
Total Funds
£
£
£
40,793
-
40,793
163,879
21,099
184,978
(50,264)
-
(50,264)
-
-
-
154,408
21,099
175,507

25 | P a g e

Slough Community Transport & Shopmobility Notes to the Financial Statements For the Year Ended 30 September 2025

20 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 £2,097 (2024 - £1,655).

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

21 Related party disclosure

In the year there was a donation was made by a Trustee for a value of £1,872 (2024 - £3,744) . The donation was for bookkeeping services (amount).

As at the year-end there was a loan amount owed to a Trustee for a value of £Nil (2024: £10,000). The loan was written off in the year and a donation was made by the Trustee for a value of £12,500 (including Gift Aid).

As at the year-end there is an amount outstanding towards the chief executive officer of £2,562 (2024: £2,562).

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-25 Turnover 340,108 Resultant operating surplus / (deficit) for the year 1,274 Reserves as at 30 April 2025 19,311

The company made donations to the three-member organisations of £11,000 each (2024-£8,000), based on the results for the Year.

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