REGllERED COMPANY NUMBER.. 04305225 IEngland and Wales} REGISTERED CHARITY NUMBER: 1097900 BK Plus- Chorley Chartered Certified Accountants 41 St Thomas's Road ctLorley Lap.cashire PR7 IIE
Page Report of the Trnstees I to 3 Independent Examiner's Report Statetnent of Flnandal Acdvldes Balance sheet Notes to the Flnancial Slatements 7 to 11
The trustees who are also dlrertors of the charlty for the purposes of the Companies Act 2006, present thelr report with the financial statements of the charlty for the perlod 1st April 2024 tp 31st August 2025. The trustees have adopted the provlsions of Accounting and Reporttng by Charitles.. Statement of Recommended Practice appllcable to charltles preparing their accounts tn accordance wlth the Fin3ndal Reporting Stsndard appllcable in the UK and Republlc of Ireland tFIL$ 102) (effiertive l January 2019J, OBSECTIVES AND ACTIVITIES Prlncipal actlvlties and objectives The princlpal aitivities of the charity in the period under revlew w3S that of provldlng tran5POrt for the moblllty of the d15advantaged within the community, The charlty's central oblective Ss to provlde rellef to the inhabitants of Chorley and Its environs who have needs because of age, mentsl or physical disablllty, or poverty, and in particular but not so a5 to limlt the generality of the foregolng'.- a] to proyide and maintaln non-profit rornmunity transportservlces: alld b) to assist the charitable work of organlsations and bodte5 engaged ill promoting the relief of such persons through the provislon of appropriate service5. STRUCTURE, GOVERNANCE AND IANAGEME[ Governlng document The charity is colltrtslled by Its governing documen( a deed of trusL aud constitutes a Ilmlted cornpany, Ilmited by guarantee, as defined bytbe Companies Act 2006. Organlsatlonal 5trurture Central Lancs Dia]-A.Ride Ltd Is a registered charlty, which was incorporated under the Colnpanles Art 1985 as a company Ilmlted by guarantee on 16 Ortober 2001. The charlty does not have a share capitsl and the liabllity in respect ofgllarantee is limlted to £1 per tntee. For the purpose of the Companies Act 2006 the trustees art as dlrertors of the company. The charity was established under a memorandu of Assodatlon, whlch established the oblects and powers of the charitable company and is govemed under its Articles of Association. The charfty 15 fLU] by its Board of Trustees and all major decisions are made by them. Mr5 T Keating is the manager of the organisation and makes the daily deci51ons. which are then communicated tD the bookings rnanagerand the drivers. Rlsk management The trustees have a duty to Identlfy and review the risks to which the charity is exposed and to ensure approprlate controls are in place to provide reasonable assurance agalnst fraud and error. Page I
STRUCTURE, GOVERNANCE AND MANAGEhlENT Trustees rèspoDslbllltte5 Company law qUIreS the trustees to prepare financial statements for each financial period which give a true nd fair view of the state of affairs of the charity and of the surplus or deficit of the rharity for that period. In preparing those flnancial statements. the trustee& are required to.. . select suitsble ac¢ountlng policies and then apply tbem CODSiStently - rnakeludgements and esttmates that are reasonable and prudent prepare the financlal statements on the golng concern basts unless It Is 5nappTopriats to présume that the Charitywill contlnue in business The trustees are responslble for keeping proper accounting records whlch disclose wtth reasonable accuracy at any dme the financSal position of the charity and to enable them to ensure that the financial statements comply with Companles Act 2006. They are also responslble for safeguardlng the assets of the charity and hence for tsking reasonable steps for the prevendon and detectloll of fraud and other trregularltles. The trustèes have complled with the duty In Sectlon 17[S} of the 2011 CharitiesArt REFERENCE AND ADMINISTRATIVE DETAtIs Registered Company number 04305225 (England and Waiesj Registered ChaTIty numbeT 1097900 Reg15tered offlce 41 StThomas's Road Chorley Lancashlre PR7 IIE Trustèes Mr B Clarke Mrs C Heath Mr N Sutcliffe Mr I Simmond5 Itsdependent Examlner BK Plus - Chorley Chartered Certified Accountants 41 St Thotnas's Road Chorley Lancashire PR7 IJE CESSATION OFTRADING The company ceased its trading activlties on 31 August 2025. The services provided by the company have now been tsken over by Preston Community Transport Llmlted and West Lancs Dial A RideAssociatiou. Page 2
Gl TRUSTEES REPQRT Registratlon and appointment Oftntee5 The Artlcles of Associatlon require members of the Managetnent Committee to elect from amongst thelr own number honorary officers to include a Chairperson and Treasurer, and Tnay at any time remove or replace such offlcer5. offIrS shall serve for one year, afterwhich they shall be eligible for re-appointment provlded that no person senres for more than five consecutive years In the same officer post Reviewofartlvltles and achlevements The Trustees report a decrease in r.et funds of £156.603 (2024- decreasè of £24,727]. In the period ended 31 August 2025, totsl Income was £114.716 [2024- £106,817). FINANCtAL REVIEW Reserves pollcy Following cessation of the business on 31 August 2025. any funds still held In reserves vrill be donated to charity. Thls report has been prepared In accordance with the Small company regime Seetton 419[2) of the Companles Act 2006. Approved by order of the board of trustees on.. . and signed on Its behalf by.. Mr B Clarke- Truste Page 3
IndependÈnt examiner's report to the trustees of Central ]Ancs Dial A Rtde Ltd ('the Company,) I report to the Charity trustees on my examlnation of the accounts of the Company for the period 1st April 2024 to 31stAugust 2025. Re5ponsibllltles and ba51s of report As the charity's trustees of the Company [and also its dTrector5 for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the re4ulrements of the Companies Art 2006 ['the 2006 AcV}. Havlng satisfied myself that the accounts of the Company are not requlred to be audlted under Part 16 of the 2006 Art and are eligible for independent examlnatlon, I report in respect of my examlnation of your charity's accounts as carrled out under SertLon 145 of the Cb3rJties Act 2011 fthe 2011 A). In carrylng out tny examlnatlon I have followed the Dirertlon5 given by the Charlty Commission under Sertion 145(5] OJJ of the 2011 ACL Independent examlner's ststement I have completed my examinatiotL I confirni that no matters have come to my attenon in connection with the examlnation giving me cause to beliéve.. accountlng records were not kept in respect of the Company as required by Sertion 386 of the 2006 Act., or the accounts do not accord wlth those records,- or the accounts do not comply with the accounting requirèments of Section 396 of the 2006 Act other than any requirement that the accounts give a trne and fairview which is not a ]natter considered as part of an Independent examination,. or the accounts have not been prepared In accordance with the methods and princlples of the Statement of Recommended Practice for accounting and reporting by charities (applicable ts) charitles preparlng their accounts In accordance wjth the Financial Reporting Standard applicable in the UK and Republic of Ireland [FRS 102}). I have no COnrnS and have come across no other matters in connection with the examinatlon to which attention should be drawn in this report in order to enable a proper understanding ofthe accounts to be reached. Andrew Caunce FCCA BK Plus- Chorley Chartered Certified Accountants 41 St Thomas's Road Chorley Lanta5hire PR7 IIE Date.. Page 4
DI TD Period 1.4,24 Year Ended 31.3.24 Total nds 31.8.25 Unrestricted fimd Notes INCQME ANP ENDOWMENTS FROM Grants, donations and legactes 102,903 93,489 Other trading activities Investment income 9,588 2,225 11,378 Total 114716 106,817 EXPENDITURE ON Charltable artlvltles General administradve expense5 Establlshment cost5 Depreciation costs 238,361 24,068 8,890 107.768 15,208 8,i68 Total 271,319 131,544 NET INCOME/(EXPENDITURE) {156,603) (24,727) RECONCILJATION OF FUNDS Total funds brought forward 166,579 191,306 TOTAL FUNDS CARRIED FORWARD 9,976 166,579 The notes fom part of these financlal ststements Page S
31.8.Z5 Unrestricted fund 31.3.24 Totsl fiLnds Notes FIXED ASSETS Tangible a55ets 25,281 CURRENT ASSETS Debtor Cash at bank and in hand 406 11,498 5,318 138,323 11,904 143.641 CREDITORS Amounts falling due within oneyear io (1,928) (Z,343J NET CURRENT AS5Ers 141.298 TOTAL ASSETS LESS CURRENT LIABILlEs 9,976 166,579 NET ASSErs 9,976 166,579 FUNDS Unrestrlrted funds 12 9.976 166,579 TOTAL FUNDS 9,976 166 579 The charitable company Is entided to exemption from audit under Sethion 477 of the Companies Act 2006 for the pÈrlod ended 31stAugust 2025. The members have not required the Company to obtain an audit of Its financial statements for the perlod ended 315t August 2025 in accordance with Section 476 of the Companies A¢t2006. The trustees acknowledge thelr re5ponsibiIities for (a) ensuring that the charitable company keeps accounting records that comply wlth Sections 386 and 387 of the Compartle5 Act 2006 and tb) preparing financial statements which give a true and fair view of the state of affairs of the charit2ble company as at the end of each financial perltsd and of Its surplus or deficit for each financlal perlod in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial ststements. so far as applicable to the charltable company. These Ilnancial statements have been prepared In accordance with the provislons applicable to charltable companies subject to the small Companies regime. 14 cial rtatements were approved by the Board of Trustees and authorlsed for issue on . and were signed on its behalf by.. Mr B Clarke- Trustee The notes fbm part ofthese financial statements Page 6
ACCOUNTING POLICIES Bas1$ of preparing the flnanclal 51atements The financial staternents of the ch3rlrable company, whlch is a publlc benefit entlty under FRS 102. have been prepared In accordance wlth the Charities SORP (FRS 102] 'Accounttng and Reporting by Charitles.. Statement of Recommended Practice applicable to cb.arities preparsng thelr accounts in accordance with the Financial Reportlng Standard applicable in the UK and Republlc of Ireland (FRS 102) (effective I Ianuary 2019).. Financial Reporling Standard 102 'The Financlal Reporting Standard applicable in the UK and Republic of Ireland, and the Companles Act 2006. The financlal Statements have been prepared under the hlstorical COSE conventlon. Income All Income Is recognised In the Statement of Financial Activittes once the charity ha5 entitlement to the fijnds, It Is probable that the Income Mdll be recelved and the arnount can be mea5ureLt rellably. Expendlture Liabllltles are recogn15ed as Expenditure a5 soon as there Is a legal r>r constructive obligation committlng the charity to that expenditure, St Is probable that a transfer of economic beneflts WEII be requlred in settlement and the amount ofthe obligation can be measured iEllably. Expenditure Is accounted for on an accrua15 basis and has been classified under headings that aggregate all cost related to the category, Where costs rannot be directly attrtbuted to particular headlng5 they have been allocated to artlrfties a bas15 con515tent wlth the use of resources. TangAble fixed assets Depreclatior. is provlded at the followlng annuat rates In order to Trlte off each asset over Its eSMated useful life. Plantand machlnery Motorvehicles Computer equipment 25% on reduclng ba13nce 25% on reducing balance 25% oncost Impairment ofa5sets At e(ich reporknng date fixed assets are reviewed to determlne whether there Is any Indlcation that those a55ets have suffered an impairnient loss. If there is an indication of posslble impairment, the recoverable amotLnt c>f any atferted asset Is estlmatsd and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amgunt is reduced to Its e5dmated recoverable amount, and all impairment loss Is recognised Immediately In proflt or loss. If an impaSrnJent loss subsequentty reverses, the carry amount of the 355et l5 increased to the revised estlmate ofits recoverable amount. but not in excess of the amount thatwouid have been determined had no impalrment loss been recognised ftbr the asset In prior years. A reversal of an Impairment Ioss is rectkgnised immediately In profit or loss. Taxation The charlty Is exempt from corporation tax on Its charitrdble activlties. Fund accoulltlng Unrestrirted fund5 can be used In accordance with the charitable objective5 at the dlscretlon of the trustees. Cash and fash equivalents Cash cash equlvaients includes cash in hand, deposits held with banks, and bank overdrafts. Bank overdrafts, when appllcable, are shoMry] wlthin borrowings in CLLrrent liabllities. Page 7 contlnued...
OTHER TRADING ACTMTIFS Perfod L4.24 Year Ended 31.3.24 31.8,25 Income 9.588 11,378 INVESTMENT INCOM Period 1.4.24 YEar Ended 31.3.24 31.8.25 Depositaccount Interest 2.225 1,950 NET INCOVJE/(EXPENDITURE} Net 1n¢ome/(expendire) Is stated after £harging/(crediting}: Perlod 1.4.24 Year Ended 31.3.24 31.8.Z5 Depreclation- owned assets Deficit on disposal of fixed assets 890 2rt23 8,568 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneradon or other benefits for the period ended 31st August 2025 nor for the year ended 31st March 2024. Tru5tees' expenses There were no trustees, expenses paid for the period ended 31st August 2025 nor fDr the year ended 31st March 2024. AFF COSTS The average monthly number of employees during the period was as follows.. Perlod 1.4.24 to 31.8.zs Year Ehded 31.3.24 Drlvers & adminlstration No employee5 received ernoluments ift excess of £60.000. Page 8 tontinued...
NT COMPARATIVES FOR THE sfATEMENT OF VIh'ANCIAL ACTIVITIES Unrestricled fund INCOME AND ENDOWMENTS FROM Grants. donatlons and legathes 93,489 Other trading activlties Investment income 11,378 1,950 Total 106,817 EXPENDITURE ON Charttable actlvltles General admlnistrative expenses EstabllshmerLt costs Depreciatlon costs 107.768 15,208 8,568 Total 131,544 NET INCOME/{EXPENDITURE) [24.7271 RECONCILIATION OF FUNDS Total fund5 brought forward 191,306 TOTAL FUNDS CARRIED FORWARD 166,579 TANGIBLE FIXED ASSETS Plat]t and machinery Motor vehicles Computer equipment Totsls COST At 1st Aprll 2D24 Disposals 339 39) 98,054 98.054 3,606 3,606 101,999 (101,999 At 3 1st August 2025 DEPRECIATION At 1st April 2024 Charge for the perlod Ellminated Dn disposal 339 72,978 8,685 81,663 3,401 205 3.606 76,718 8,890 85,608) 339 At 31stAugu5t 2025 NET BOOKVALUE At 31stAugu5t 2025 At 31st March 2024 25,076 205 25,281 Page 9 contlnued...
DEBTORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR 31.8.25 31.3,24 Debtor5 Other debtors Prepayments and accrned income 45 2,006 3,267 406 406 5,3 18 Other debtors were reeeived by the company post period end. 10. CREDrroRS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.8.25 31.3.24 Social security and other taxes Accruals and deferred intome 1,019 1,324 1,928 1.928 2.343 11, LEASING AGREEMENTS Mlnimum lease payments under non-cancellable operatlng lease5 fall due as follows.. 31.B.25 31,3.24 Within one year Between one and fjve year5 15,600 6,026 21,626 12. MOVEMENT IN FUNDS Net ovement in funds At 31.8.25 At 1.4.24 UDre5tr1cted fvnds General fLd 166,579 (156,603) 9,976 TOTAL FiINDS 166,S79 156,603) 9.976 Net movement its funds, induded In the above are as follows: Incomlng resouttès Rèsources expended Movemefit n funds Unre5tr1cted funds General fund 114.716 (271.319) (156.603) TOTAL FUNDS 114,716 271,319 156,603 Page 10 continued..
LA 12. MQVEMENT IN FUNDS- continued Comparatlves for movementln tunds Net movement In funds At 31.3.24 At 1.4.23 Unregtrlrteil fvnds General fund 191,306 {24,727) 166.579 TOTAL FUNDS 191,306 24,72 166,579 Comparative net movement In fiLnds. Included In the above are a5 follows: Incoming resources Resources expended Movement In funds Unresttarted funds General fund 106,817 [131,544) {24,727) TOTAL FUNDS 106 817 131,544 24,727 13. RELATED PARTY DISCLOSURES There were no related party trdnydctlons for the period ended 31stAugu5t 2025. 14. ULTIMATE COThOLLING PARTY The ttsmpany is controlled by the trnsrees. 15. CHARITABLE DONATION On cessation of the trading activity, the company transferred its remaining motor vehides to West Lanc5 Dlal A Rlde Assoclation and Preston Communlty Transport Limlted. The transfer complied with the governing document and the requirements of the Charltles Commissio The value of the motor vehicle5 at the date of transfer are Included withill the Charity donation amount on the Detailed Statement of Financial Activities. Page 11