REGISTERED COMPANY PIUMBER: 04305225 (England 3nd Wale5) REGISTERED CHARITY NUMBER: 1097900 Re ort of tbe Trustees and Unaudited FiMaNcial Statements for the Year Ended 31st March 2021 lor CENTRAL LANCS DIAL A RIDE LTD Abrams Ashton- Chorlry Limited Charter¢d Certified Accounwlts 41 St Thomas's lioad Chorley lanca5hire PR7 IJE
CENThAL LANCS DIAL A RIDE LTD Contents of the Financial Statements ror the Year Ended 31st Mar¢h 2021 Page Report of the Trustee5 1 tr> 3 EndependeD¢ EAamitserfs R¢port Statement of Financial Actlvities Balance Sheet 6 to 7 Note5 to tbe Financial StaiemeDts 8 to 13 Detailed Statement of Fin8ncial Activities 14
CEI¥TRAL LANCS DIAL A RIDE LTD Re ort of the Trustees for the Year Endtd 31st.Mareh 2021 The trustees who are also directors of the charity for the purposes of the Companies Act 2006. present their report with the fancial stateents of the eharity for the year ended 315t March 2021. The lThstees have adopted the provisions of Accounting and Reporting bj. Charities." Siaiement of Recommended Practiee applicable to charities preparing their ounts in ac¢ordan¢e with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). OKJECTIVES AND AcfIviTJES Principal aetivitie5 and objeetiv¢$ The principal activities of the charity in the year under review was that of provmling ttport for the mobility of the disadvantaged within the community. The chatity's central obj¢ctive is to provi(k reli¢f to the inhabitants of Chorley and Tts ¢nvirons who have needs because of age, mental or physical disabiliry, or povery, and in particular but not so as to limit the generality of the foregoing'.- a) to provide and maintain ntsn-profit community transport services" and b) to a5Si$t the charitable work of organisatiolls and b(Mlies engaged in promotillg the relief of sueh p¢rsons through the provision of appropriate services. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its goveming document. a deed of trusL and ¢onstttut¢s a limited company, limited b! guarantee, as def¢d by the Companies Act 2006. Organisational Strudure Central Lancs Dial-A-Ride Ltd is a registered charity, which was iTtcorporated w)der the Co]npanie5 Act 1985 as a company limited by guarantee on 16 Octokr 2001. The charity does not have a share capilal and the liability in respect of guarantee is limited to £1 per tntee. For the pwx)se of the Comp8nie5 Act 2006 the tNstees act as directors of the company. The charity was established under a Mernorandum of Ass(Klatio wbich estsblished the objects and powers of the charitable company and is governed under its Articles of ASs(lation. The eharity is run by its Board of Trllstees and all major decisioS are made by them. Mrs T Keating 15 the manager of the organisation and makes the daily decisions, which are then Comrnunlced to the bookings rnanager and the drivers. Risk management The tNstees have a duty to identify and review the risks to which the charity 15 expos¢d and to ensure appropriat¢ contro15 are in place to provid¢ reasonable assurance agdlnst fraud and eJTOr. Page I
(EITIL4L LANCS DIAL A RIDE LTD Re ort ofthe Tru5tee5 for the Year Ended 31st Nlarch 2021 srRUCTURE. GOVERNANCE AND IWAGEMEf¥T Tr•st¢es respoRsibiliti¢5 law requires the trustees to prepare financia] statenjents for each flnanci year which give a true ond fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that period. In preparing those fiEwicial statelnents, the tNsiees are required to.. - sekct Suitable accounting policies and then apply them eollsistentty - llthke judgements and estimates that are re&sonable and pnident - prepare th¢ fitwcial statements on the going ¢onc¢rn basis unle55 it is itW)PTopriate to presume that the charity will Itillue in business The bStee5 are responsible for keeping proper accounting records whtch disclose reasonable accurncy at any t[e the fillancial position of the charity and to enable them to ensure that the fmancial statetnents comply with Companies . Act 2006. They are also responsible for safeguarding the assets of the chaxity and hence for taking reasonable steps for the preventlOD and detection of fraud and other irregularities. The trustees have complied with the duty in Section 17(5) (>f the 2011 Charities ACL REFERENCE AND ADMINISTRATIVE DETAILS Registertd Company number (H305225 (England and Wales) Registered Charity number l(Y)7900 R¢gi4tered office )wer Healey Business Park FToom Street orley la)cashire PR6 9AR Trustees Mr B Clarke Mrs C Heath Mr N SutclilTe Mrs E Gamble Mr I Sin]mondg IDdependeNt Examiner Abrams A5hton- Chorley Limited Chartered CeTtified Accountants 41 St Thom&s's Road Chorle}' tancashire PR7 IJE Page 2
cERAL LANCS DIAL A RtDE LTD ort olthe Trustees for the Year Ended 31st March 2021 TRUSTEES REPORT Registration and Appointment of TTllSte¢s The Articles of Association require members of the Managernent Committee to elect from alnollgst their number IOrAry officers to include a Chairper50n and Tre&%urer, and may at any time remove or replace such officers. Officers shall setve for one year, aft¢r which they shall be eligÈble for re-appoinknent pmvided that no person serves for more than five consecutive years in the same otTicer post. Review of A¢tiYlties & Achievements Th¢ Trustees r¢port an increase in llet fi]Dd% of £72,013 (2020- incre&se of £16,272). The charity's operdiions have been greatly impacted by the restrIl0n5. imposed at Govemmental level. du¢ to the effects of Covid-19. ffiilsi the charity h&8 continued io receive funds as part of a community transport consortium under its contrdct wth - Lancashir¢ County Council. alld also received grant support from Chorley Borough Council and South Ribble Council, it has not been able to provide its nornial Community transport krvices due 10 Covid-19 restrictions. (kne-off Covid-19 grants and Furlough grant assistsnce have also provided addiliona] income to support tbe charity s lack of transport activity opportuniti¢5 in this financial year. The Trustees antieipate being able to resume T[Ma1 operations, the delivery of safe and affordable transport, during the coming financial year. Risk 5tatetneDt The charity remains relianÈ on Local AuthoTity fi]nding and ¢oniinues to seek alternative and additional funding to enable a continuance of aetivities in the firture. Futsre Plan5 The charity, a member of a COEnmunity transport consortium, currently ha5 a contrdct with LancashiT¢ County Council 7th 2 years remaining and then a possible funher 2 years extension. This together with other funding will ensure the continuation of setvices. FINANCIAL REVIEW Reserves Poliey Fund5 generat¢d ar¢ b¢ing held in reserye with the intentton of being uscd as eded in the day to day running of th¢ busine5S. This report has been prepared in aceordance with the small company regime Section 419(2) of the Companies Act 2006. Approved by order of th¢ b0d of knjstees ¢)n ..... .A and signed on Tts behalf by.. Mr B Clarke- Trus Page 3
ndent ExarnineT'S Re rt to the Trustee5 of Central Lan¢5 Dial A Ride Ltd Iwlepewlent examiller's rewyrt to the trustees of CeDlrnl L4nc5 Dial A Rid¢ Ltd ('the Cotnpany,) I rem to the charity trustees on my examinaiioD of the accounts of the Company for the year ended 3 1st March 2021. Rap)nsibilities and basis of rert the charity's trustees of the Co]npany (and also its directors for th¢ PUTtM)ses of COpanY law) you are r¢sponsible for Iwion of th¢ accounts in accordance the requiretnents ofthe Companies Act 2006 (kne 2006 Aev). Havi8 satisfied myself that the accounts of the Company are not required to be audiied under Part 16 of the 2006 Act eligible for independent examination. I report in respect of my examination of your charity5 accounts as caryied LMX )der Sett9 145 of the Charitie5 Act 2011 (kne 2011 A¢V). In carryqng out my examtnation I have followed the DrtioDs given by the Charity Conuni5sion under section 145(5) 0)) of the 2011 Act. endent examiner's statemen¢ have completed Tny examinat20n. E confllm no matters have come to my attention ill conn¢¢tion wtth th¢ examination giving me cause to believe= accounting Tecords were not kept in respect of th¢ Company as requirEd by 5¢¢tion 386 of the 2000 Act" or the accounts do not accord with those records,. or the accounts do not colnply with the accounting requirements of section 396 of the 2006 Act other than ans requirernent that the accounts give a true and fair view which is ]hot a matter ci)nsidered part of an independent examination. or the account5 have noi been prepared in accordance wtth the methods and principles of the Statement of Recolnmended Practice for accounting and reporting by clwities {applicable to Charities preparing their accounts in accordance with the Financial Reponing Standard applicable in the UK and Republi¢ of Ireland (FRS 102)). I baye no con¢ems and have come acT05S no other matters ID connection with the examination to which attention Should b¢ drawn in this report in order to enable J proper understanding of the accounts to be reached. Andrew Caunee FCCA Abrams Ashton- Chorley Limited Chart¢r¢d C¢rtified Accountants 41 St Thomas's Road orley LaDcashire PR7 IJE Page 4
CENfRAL LANCS DIAL A IUDE LTD Ststement of Financial ActiYitie5 for the Year Ended 31st .Marcb 2021 31J.21 UDre51ricted fund 31.3.20 Totsl fiEnds Notes INCOME AND ENDOWMENTS FROM GraDts, donations and legacies 138,743 131.524 Other trading a¢tivities Investment income Other income 11.912 37 58259 51,384 160 384 Total 208,951 183.452 EX Cha NDITURE OY le activit1¢5 dtnini5tTative expenses ent Costs ion Costs 114,707 14.942 7289 142,442 15.019 9,719 Est De 136,938 167,180 OME 72,013 16.272 ILIATION OF FUNDS ds brnught forward 104,754 88.482 urqDS CARRIED FORWARD 176,767 104.754 The llotes forn) part of these fillaDcial statements Page 5
CENTRAL LANCS DIAL A RIDE LTD B¥lante Sheet 31st March 2021 31.3.21 Unrestricted fund 31.3.20 Total fijnds No*s FIXED ASSETS Tangible assets 21.861 29,150 CURRENT ASSETS Debtors Cash at bank and in hand 3257 155,172 4.469 74,206 IS8,429 78,675 eRÈDITORS ts falling du¢ within one year io (3J23} (3.071) URRETr4T ASSETS 154,906 75.604 L ASSETS LESS CURRENT LITIES 176,767 l(M,754 SSETS 176,767 104,754 13 icted funds 176,767 l(M,754 FUNDS 176,767 104,754 ritable cornpany is entitled to exemptioll from audit under kntion 477 of the Companies A¢t 2006 for the year 1 st March 2021. beT5 have not rtquired th¢ company to obtain an audit of its financial stalelnents for the y¢ar ended rch 2021 in accordance with Section 476 of the Cornpanies Act 2j6. 5tees acknowledge their reS51b11lties for ensuring that the charitable company keeps accounting records that ¢omply wtth Sections 386 and 387 of the Companies Act 2006 and preparing financial statelnents which give a twe and fair view of the state of affairs of the charitable co]npany as at the end of each financial year and of ils siP]US or deficit for each financial year in accordan with the requirements of Sections 394 and 395 and which otherwtse comply with the requirements of the Comp2DiC5 Act 2006 relating tts financia] statements. so far as applicable to the chariiable company. (b)
CENTRAL LANCS DIAL A IUDE LTD Balance Sheet- continued 31st Mar¢h 2021 Trs¢ financial statements haye been preped in accordance with the provisions applicable lo ¢haritsble eolnpanies thject io the small companies regime. The fjnallei stste ents were approved by the Board of Trustees and auth0ri5ed for i5slle . and were signed on its behalf by.. on Mr B Clarke- T The notes foTm part ofthese financial statements Page 7
CENTRAL LANCS DIAL A RIDE LTD Notw to ihe FiDaneil Ststtments for the Year EDded 315t M#rcb 2021 ACCOUNTING POLICIES Basis of preparing the fiDan¢ial statemellts The financial statements of the charithble eompany, which is a public benefit entity under FRS 102, have ixen prepared in accordance with the Chartiies SORP (FRS 102) 'Accounting and Reporting bv Chartties.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reponing Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 20191,, Financial Reportng Standard 102 The Financial ReportiDg Stsndard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The fittsncial stsielnents have been prep&ed under the historical eost convention. IThcome All income is recognised in the Staternent of Financial Activities onc¢ th¢ ¢harity entitlement to the ftmds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised &5 expenditure &8 soon &8 there is a legal or constructtve obligation commitiing th tharity to that expenditure. it is probable thai a tsan5f¢r of economic benefits will be required in settlement an the amount of the obligation can be In¢ured reliably. Expenditure is accounted for OD an accruals basi5 and h been clusified under headings ihai awegate all cost related to the tategory_ Where c05ts cannot be direLII attributed to particular headings they have been allocated to activities on a basts consistent with the us¢ o resources. Tangible fixed assets Depreciation is provid¢d at the following annual res in order to write off each asset over its estimated useful life. Plallt and Jnachinery Motor vehicles Cornputer equiplnent 25 /ts on reducing balance 25 /0 on reducing balance 25/0 on cost Impairnient of assets At each reporting date fixed assets are reviewed to detern)tne whether there is any indication that those as5et$ have suffered an itnpairnient Ios5. If th¢re is an indication of possible i]npairmen( the recoverable amount of any affected asset i5 estimated and compared with its carrving amount. If eStinled retoverable amount Is lom'er, the ianving amount is reduced to its estimated recoverable amounl and an impaitEnent 105s is reeognised nediattly in profit or loss. Iran llDpait loss subsequently Tevetses, the amount of the asset is increased to the revised estimate of re¢overable amount. not in excess of the amount thai would have been deleT]ned had no impairment loss I rec for the a&set in pnor years. A reversal of an impainneDt Ioss 15 reeognised IMedIatelY in profit y i5 exelnpt from cOrp(>rlon tax OD its eharitable activities. firJs be ill accordan¢e with the charitable objeetive5 at the discretion of th¢ trustees. other t.retIr¢tTrt belleftts ThE Lkn+k £wa*s a defined contribution pension scheme. Contributions payable to the charitable uPIW.'S Fe45Th ze cbarg¢d to the Statement of Ftnan¢]al Activitie5 in the p¢riod io which they relate. P•tS
CENTRAL LANCS DIAL A RIDE LTD Notes to the Ftnancial Statements- continued for the Year EDd¢il 315t March 2021 OTHER TRADING AcfIvITIES 31.3.21 31.3.20 Income 11,912 51,384 INVESTMENT INCOME 31.3.21 31.3.20 Deposit accounl interest 37 160 NET INCOMEI(EXPENDITURE} Net incornel(expenditute) is stated After chg[&1(¢redIIing).. 31J.21 31.3.20 Depreciation- owned assets Surplus on disSa] of fixed assets 7289 9,719 (384) TRUSTEES, REERATION AND BENEFITS There were no trustees. rernuneration or other benefits for the year ended 315t March 2021 nor for the year ended 3 1st March 2020. I"rllstees' expenses Th¢re were no tThstees' expense5 paid for the year ended 31st March 2021 nor for the year ended i 1st March 2020. TAFF COSTS I he average monthly number of employees during the year was as follows.. rivers & administr*ion 31.3.21 31.3.20 No employees received emoluments in excess of£60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcrtVITILS Unrestricted fund INCOME AND ENDOWMENTS FROM Grdnts. donations and legacies 131.524 (hher trading a¢tivities Investment income Other income 51.384 Total 183.4)? EXPENDITURE ON
CENTRAL LANCS DIAL A RIDE LTD Notes to the Financial St#temeDts- continued for the Year Ended 31st March 2021 COMPARATIVES FOR THE STATEMENT OF FINAf4CIAL AcrivrrILS- eoDtinued Unr¢5tricted ft5nd Charitable activities General admlljistraiive ¢xpenses Establishment costs Dq)rwiation costs 142,442 15,019 9,719 Tot81 167,180 NET INCOME 16,272 CONCILIATION OF FUNDS tal funds brought forward 88,482 TAL FUNDS CARRIED FORWARD 104.754 WGIBLE FIXED ASSETS Plant and ma¢hinery Motor vehicles Computer equipment Totx]s ST l >t April 2020 and 3 1st March 2021 339 107.825 8.059 116223 PRECIATION I st April 2020 arge for yeaT 339 78.675 7389 8,1159 87,073 7.289 1st March 2021 339 8.059 94J62 T BOOK VALUE 3 Isi March 2021 21.861 21,861 At 31st March 2020 29.150 29,150 P¥iO
CENTRAL LANCS DIAL A RIDE LTD Notes to tbe Finan¢i#l Statements- continued for the Year Ended 31st March 2021 DEBTORS: AMouNfs FALLll¥G DUE WITHtN ONE YEAR 31.3.21 31.3.20 tkbtors Other debtors Prepayments and accrued illCOULe 271 1,682 2,516 461 2,796 3257 4.469 io. CREDrroRS: AMouNfs FALLING DUE WITHIN ONE YEAR 31.3.21 31.3.20 Bank loans and overdraft5 (5¢¢ note I l) Credittsrs Social security and other taxes Accruals 2nd DefeTred Income 63S 1,156 1.280 1,005 2287 3.523 3,071 LOANS An analysis of the mathrity of loans is given below.. 31J.21 31.3.20 Inounts falling due within one year on demand.. )nk overdrafts 231 EASING AGREEMENTS imum le&8e payments under not)-cancellable operating leases fall du¢ as follows: 31.3.21 31.3.20 ' ithin one year elween one and fie years 11250 23.191 10,963 35,441 10,963 Page 11 continued...
CENTRAL LANCS DIAL A RIDE LTD Notes to the Financial Statements- CODtiDued for the Year Ended 31st Mareh 2021 13. MOVEMENT IN Fuf4DS Net movement in fimds At 31.3.21 At 1.4.20 Unrestricted funds General fulld 104,754 72,013 17&767 TOTAL FUNDS 104,754 72.013 176,767 Net movement in fund5, included in the atK)ve are as follows". Incoming resouTces Resources expended Movement in funds LTnTestTlCted funds Generdl ftmd 208,951 (136,938) 72.013 OTAL FUNDS 208,951 (136,938) 72.013 omparatives ft)r movtment ill futtds Net movement in fi]nds At 31.3.20 At 1.4.19 restrieted funds eneral fijnd 88.482 16272 l(M,754 OTAL FUNDS 88.482 16,272 104,754 omparative net movement in fund5. included in the above are a5 follows: In¢oTning resources Resources expended Movement in funds Unrestrieted futtds General fid 183,452 (167,180) 16,272 TOTAL FUNDS 183,452 (167,180) 16,272
CENfRAL LANCS DIAL A RIDE LTD Tr40tts to the Financial Statements- continued for the Year Ended 31st Marcb 2021 13. MOVEMENf IN Fuf4DS- continued A Cuent year 12 months and prior year 12 months combined position is as follows: Net overnent in fitnds At 31.3.21 At 1.4.19 Unrestricted funds General fund 88,482 88285 176,767 TOTAL FUNDS 88,482 88,285 176,767 uent year 12 months and prior year 12 months combined n¢t movement in fi]nd5, included in the above are ollows.. Incoming Resouree$ expended Movement in funds e5tricted funds eral fid 392.403 (304.118) 88,285 TAL FUNDS 392,403 (304,118) 88,285 ATED PARTY DISCLOSURES t w¢re no related party transadions for th¢ year ended 3 1st March 2021. IMATE CONTROLLIP4G PARTY Lompany is controlled by the tntee$. Page 13
CENTRAL LANCS DIAL A IUDE LTD Detailed Staternenl of FiNaDcial Activities for tbe Yt#r Ended 31st March 2021 31.3.21 31.3.20 INCOME AND ENDOWMEf4TS Grants, donations aDd legacies Grants 138,743 131,524 Other trading activities Income 11,912 51,384 Investment ineome Deposit account interest 37 Otlerincome sale of tangible fixed assets ants 384 2&489 32.770 5&259 omlng resouree5 208.951 183,452 ITURE le activities 91,1127 1,022 413 12,462 2,481 (1,120) 681 255 2.029 17,867 667 1.630 7289 94,183 2.324 949 12,454 2,565 2,388 630 1,078 5.387 33,514 302 1,630 9,719 Iirity rates heat TÈ stationery travel d renewals icle depreciation 136,703 107,123 Support Costs FIanCe Bank charges 235 57 Total resources expended 136,938 167.180 Net income 71013 P•t 14