## **Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 31st January 2021 For O Ddrws I Ddrws**
**Charity Registration Number: 1098057 Company Number 04638820 (England & Wales)**
**A. Hughes-Jones, Dyson & Co Chartered Accountants**
**Caernarfon**
**O Ddrws I Ddrws**
**Contents of the Financial Statements for the Year Ended 31st January 2021**
||**Page**|
|---|---|
|Trustees' Report|1 - 4|
|Independent examiner's report|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the account|8 - 11|
**O Ddrws I Ddrws**
1
**Report of the Trustees for the Year Ended 31st January 2021**
The trustees who are also directors of the charity for the purpose of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st January 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).
## **Objectives and activities for the public benefit**
## **Objectives and aims**
Provide a community transport service for the residents of Llŷn community who are in need of such a service due to age, illness or disability (mental or physical), or poverty, or due to lack of availability of adequate and safe services for passengers.
In providing its service, the aim of O Ddrws i Ddrws is to tackle issues of loneliness, isolation, transport poverty, lack of access to services and to improve health.
## **Public Benefit**
The main aim is to enable people to attend hospital appointments, provide transport for community groups and volunteers and provide transport to and from rural villages in the area for visitors and residents who wouldn’t be able to travel between these villages otherwise.
## **Achievements and performance**
## **Covid 19**
The first case of Covid-19 was announced in Wales at the end of February 2020 and strict restrictions were put in place at midnight on March 23rd. This had a catastrophic impact on O Ddrws i Ddrws’ service as no-one was allowed to travel and therefore there was no demand for the service. The service closed from the end of March until the middle of September, the Coastal Bus service wasn’t provided in 2020 and although O Ddrws i Ddrws’ service picked up again in September, there wasn’t much demand for the rest of the year.
## **Charitable activities**
During this financial year, 1/2/2020 to 31/1/21 a total of 1,743 passengers were transported (6,364 last year) including 212 (1,865 last year) by volunteers in their own cars.
## **Users**
There was no review of our service users during this year mainly due to the service not being active for six months of the year but it was assumed the number of people who had used our service was similar, in terms of demographics, to our users historically; therefore: the elderly, disabled or vulnerable and we have been taking and collecting people from their work.
## **The Area**
The area serviced is Llŷn, from Llanystumdwy to Trefor and over to Aberdaron. The service is offered to residents who have appointments beyond the area to be transported from their home to the appointment and back. For example, to Allt Wen, Ysbyty Gwynedd, Ysbyty Bodelwyddan and even Liverpool and Manchester.
## **The service**
Providing the service of O Ddrws i Ddrws are 3 members of full-time staff:
Co-ordinator – who fulfils the majority of day-to-day work
Driver – the first choice for every journey
Project Manager– to develop the business and ensure financial health
As well as three on demand drivers. We used one volunteer during February and the beginning of March.
The service uses 3 minibuses, one MPV and one car adapted to transport wheelchair users and an electric car was added at the end of October. One or more of the vehicles will be sold next year.
**O Ddrws I Ddrws**
2
**Report of the Trustees for the Year Ended 31st January 2021**
## **Developments**
The Project Manager joined the company in February 2020 initially on a freelance basis. Through the Rural Development Programme an electric car was obtained, Nissan eNV200 that we received in October. The second half of the Co-operation and Supply Chain Development Scheme was developed that will bring a new electric car and electric minibus to the company’s ownership next year. Other than developing security systems and risks assessments for operating under Covid-19 restrictions, there were no other big developments during the year.
## **Partnership working**
O Ddrws i Ddrws worked together with Yr Orsaf in Penygroes a Partneriaeth Ogwen in Bethesda on different aspects of the second part of the application for the Co-operation and Supply Chain Development Scheme by sharing pieces of work that were similar to the three applications.
## **Future Developments**
The Co-operation and Supply Chain Development Scheme will bring two new electric vehicles to the company – one, the electric car will be a new self-drive service that will enhance the provision of community transport in Llŷn by being available to everyone, generating a small income for the company and reducing costs. The electric minibus will reduce service provision costs for O Ddrws i Ddrws.
A scheme through the Lottery’s People and Places grant – Lôn At Les will begin in the Autumn term next year with the main aim to reduce loneliness and anxiety amongst residents who have been isolating due to Covid-19 restrictions but also to identify and recruit users and volunteers for O Ddrws i Ddrws.
Llŷn Coastal Bus service will be run as a flexi service during the Summer of 2021 in order to link the villages and communities of Llŷn with one another.
## **Strengthening and re-establishing**
Covid-19 and the restrictions put in place have been catastrophic to the business and activity of O Ddrws i Ddrws and has significantly reduced its contingency fund. The company is required to strengthen its financial situation and strengthen its contingency fund in line with the company’s Contingency Fund policy.
In addition, as the Country and area are released from Covid-19 restrictions the need for the company’s service will need to increase as well as the company’s capacity to meet that demand. Promoting the service, increasing the need and recruiting volunteers will go hand in hand with this.
## **Sources of Income**
An organization such as O Ddrws i Ddrws has four sources of income: trade, donations, grants and contracts
**O Ddrws I Ddrws**
3
**Report of the Trustees for the Year Ended 31st January 2021**
## **Reserves Policy**
In order to ensure the continuation of services if any financial problems arose, the Board of O Ddrws i Ddrws has agreed to maintain a certain level of contingency funds to ensure the continuation of the services’ main activities for a period of three months. The Board’s main concerns are to ensure that:
- members of staff can continue working, mainly to maintain Finance
- members / service users are supported in being referred to other Services
- the vehicles are always securely maintained for use on the roads through regular servicing and inspection
The contingency fund policy is reviewed annually and whenever there are significant changes to staff hours or staff numbers.
## **Structure, governance and management**
## **Governing document**
The charity is managed by its governing document, memorandum and social articles, and is a company limited by guarantee, as defined by the Companies Act 2006
## **Recruitment and appointment of new trustees**
The Board of Trustees is elected annually by the members during the charity’s Annual General Meeting and retiring members will be eligible to be re-elected without further nomination.
Completed nominations are received up to 7 days before the date of the meeting.
Invitations for nominations for the role of a Trustee are sent to every member with the AGM notice.
The nominated person’s signature is needed as well as a signature from the proposer and seconder for every nomination and it is a requirement that all are members of the Charity.
Unless appointed differently by the Charity in an AGM the number of Trustees will not be less than two and no more than ten.
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Governance risks- Trustees take their roles seriously and aim to run the organisation as effectively as possible.
Financial risks- O Ddrws I Ddrws aims to mitigate any risks to the organisation. O Ddrws I Ddrws ensures that the reserves held will cover all legal obligations.
Environmental and External factors- Public perception and upholding a good relationship with funders is essential for the organisation.Government policy may change- we feed in to any consultations ensuring that the voice of our sector and the needs of our clients are met.
**O Ddrws I Ddrws**
4
**Report of the Trustees for the Year Ended 31st January 2021**
## **Reference and Administrative Details**
Company number 04638820 (England & Wales) Charity number 1098057 Registered office Ddrws Agored, Stryd Y Plas, Nefyn, Pwllheli, Gwynedd, LL53 6HP Trustees Mrs E M E Davies G T Jones (Appointed 1.4.2020) W R Jones A G Owen (Appointed 1.4.2020) M Cowtan (Resigned 23.10.2020) S Owen (Appointed 1.4.2020) Mrs S Hughes (Resigned 23.10.2020) M Williams (Appointed 1.4.2020) Ms S Hughes (Resigned 23.10.2020) R H W Williams (Appointed 1.4.2020) O V Jones (Resigned 23.10.2020) A Williams (Appointed 1.4.2020) Ms C Jones (Resigned 23.10.2020) Mrs E O Williams (Resigned 23.10.2020) W M Hughes (Resigned 23.10.2020)
Independent Examiner Mr Brian Hughes, A Hughes Jones Dyson & Co Capel Moreia, South Penrallt, Caernarfon , Gwynedd, LL55 1NS
Approved by the board of trustees on 22nd September 2021 and signed on its behalf by:
R H W Williams
-Trustee
5
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF O DDRWS I DDRWS**
I report to the trustees on my examination the accounts of the company for the year ended 31st January 2021 which are set out on pages 6 - 12.
## **Responsibilities and Basis of Report**
As the Charity's trustees of the company (and also its directors for the purpose 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 charity'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 Report
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:
(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 accounting 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 the accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with this examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
B Hughes FCA A. Hughes Jones Dyson & Co. Chartered Accountants Capel Moreia, South Penrallt Caernarfon, Gwynedd, LL55 1NS. Date: 22nd September 2021
6
## **O Ddrws I Ddrws**
## **Statement of Financial Activities for the Year Ended 31st January 2021**
|Notes
**Income**
Donations and legacies
**2**
Investment income- Interest
Trading Activities
**3**
Income from charitable activities
**4**
**Total income**
**Expenditure**
Charitable activities
**5**
Support costs
**7**
**Total Expenditure**
**Net Income**
**Transfers between funds**
Fund balances at 1st February 2020
**Fund balances at 31st January 2021**|Unrestricted
Funds
**£**
**16,058**
**9**
**45,742**
**83,352**
**145,161**
**104,705**
**20,398**
**125,103**
**20,058**
**-**
**92,167**
**112,225**|Restricted
Funds
**£**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**Total**
**Funds**
**2021**
**£**
**16,058**
**9**
**45,742**
**83,352**
**145,161**
**104,705**
**20,398**
**125,103**
**20,058**
**-**
**92,167**
**112,225**|Total
Funds
2020
£
4,887
58
48,276
85,244|
|---|---|---|---|---|
|||||138,465|
|||||178,533
12,741|
|||||191,274|
|||||(52,809)
-
144,976|
|||||92,167|
7
**O Ddrws I Ddrws**
## **Balance Sheet as at 31st January 2021**
## **Company number: 04638820**
|**s I Ddrws**
**e Sheet as at 31st January 2021**
**ny number: 04638820**|||||
|---|---|---|---|---|
|**Notes**
**Fixed Assets**
Tangible Assets
**10**
**Current Assets**
Debtors
**11**
Cash at Bank and In Hand
**Creditors:**amounts falling
due within one year
**12**
**Net Current Assets**
**Total assets less current liabilities**
**Income funds**
Restricted funds
**13**
Unrestricted funds||**£**
**£**
**67,895**
**27,615**
**22,095**
**49,710**
**(5,380)**
**44,330**
**112,225**
**-**
**112,225**
**112,225**
**2021**|£
£
48,522
11,856
37,498
49,354
(5,709)
43,645
92,167
-
92,167
92,167
2020||
||||||
|||||92,167|
|||||-
92,167
92,167|
The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2021.
The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2021 in accordance with Section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for:
- (a) ensuring that the company keeps accounting records which comply with Section 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year 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 statements, so far as applicable to the company.
The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
The Financial Statements were approved by the Trustees on 22nd September 2021 and signed on their behalf by:
R H W Williams W R Jones Trustee Trustee
8
**O Ddrws I Ddrws**
**Notes To The Accounts For The Year Ended 31st January 2021**
## **1 Accounting Policies**
## **1.1** _**Basis of preparation**_
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **1.2** _**Income**_
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the asset. Grants towards revenue expenditure are released to the profit and loss as the related expenditure is incurred.
## **1.3** _**Expenditure**_
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **1.4** _**Tangible fixed assets and depreciation**_
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Plant & Machinery 25% reducing balance Motor vehicles 25% reducing balance
## **1.5** _**Taxation**_
The charity is exempt from corporation tax on its charitable activities.
## **1.6** _**Fund accounting**_
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
|**2**
**Donations and legacies**
Donations
**3**
**Other trading activities**
Job Retension Scheme Grants
MPV fares
Volunteer drivers fares||**Unrestricted**
**Funds**
**£**
16,058|**Restricted**
**Funds**
**£**
-|**Total**
**2021**
**£**
16,058
16,058
**Total**
**2021**
**£**
**38,681**
**6,000**
**1,061**
**45,742**||Total
2020
£
4,887|
|---|---|---|---|---|---|---|
|||16,058|-|||4,887|
|||**Unrestricted**
**Funds**
**£**
**38,681**
**6,000**
**1,061**
**45,742**|**Restricted**
**Funds**
**£**
**-**
**-**
**-**
**-**|||Total
2020
£
-
36,604
11,672
48,276|
9
**O Ddrws I Ddrws**
## **Notes To The Accounts For The Year Ended 31st January 2021**
|**4**
**Income from charitable activities**
**Unrestricted**
**Funds**
**£**
BSSG Grant
27,446
Nefyn Town Trust
3,000
AHNE
-
Llywodraeth Cymru
-
Cymydmaen
-
Capital Grants
35,145
Garfield Weston Foundation
-
Cyngor Gwynedd- Cynllun Dyffryn Nantlle
6,031
Other Grants
10,865
Subscriptions
380
Other income
485
83,352
**5**
**Charitable activities**
**Unrestricted**
**Funds**
£
Wages
62,606
Staff training
-
Volunteer drivers
1,895
Motor expenses
10,918
Project Costs
929
Subscriptions
165
Insurance
825
Advertising
336
Rent
4,400
Depreciation
22,631
104,705
**7**
**Support costs**
Unrestricted
Funds
£
Telephone, postage & stationery
2,211
Computer costs
1,954
Other Expenses
1,603
Bank charges
-
Professional fees
12,470
Accountancy
2,160
20,398|**Restricted**
**Funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
**-**
**Restricted**
**Funds**
£
-
-
-
-
-
-
-
-
-
-
-
Restricted
Funds
£
-
-
-
-
-
-
**-**|**Total**
Total
**2021**
2020
**£**
£
**27,446**
34,062
**3,000**
3,000
**-**
12,000
**-**
2,794
**-**
8,560
**35,145**
-
**-**
10,000
**6,031**
8,963
**10,865**
2,975
**380**
1,690
**485**
1,200
**83,352**
85,244
**Total**
Total
**2021**
2020
**£**
£
**62,606**
92,873
**-**
342
**1,895**
20,085
**10,918**
37,580
**929**
3,838
**165**
85
**825**
793
**336**
1,963
**4,400**
4,800
**22,631**
16,174
**104,705**
178,533
**Total**
Total
**2021**
2020
**£**
£
**2,211**
3,086
**1,954**
1,963
**1,603**
1,410
**-**
2
**12,470**
4,120
**2,160**
2,160
**20,398**
12,741|Total
2020
£
34,062
3,000
12,000
2,794
8,560
-
10,000
8,963
2,975
1,690
1,200|
|---|---|---|---|
||||85,244|
||||Total
2020
£
92,873
342
20,085
37,580
3,838
85
793
1,963
4,800
16,174|
||||178,533|
||||12,741|
10
**O Ddrws I Ddrws**
**Notes To The Accounts For The Year Ended 31st January 2021**
## **8 Trustees**
None of the trustees (or any persons connected with them) received any remuneration during the year ended 31st January 2021 nor for the previous year.
No expenses were paid to trustees in the current financial year (2020 £Nil)
## **9 Employees**
The average number of emplyees was 5 (2020 9)
No employee received emoluments in excess of £60,000.
## **10 Tangible fixed assets**
|**Cost**
At 1st February 2020
Additions
**At 31st January 2021**
**Depreciation**
At 1st February 2020
Charge for the year
**At 31st January 2021**
**Net book value**
**At 31st January 2021**
At 31st January 2020
**11**
**Debtors**
Other debtors
Prepayments
**12**
**Creditors: amounts falling due within one year**
Trade creditors
Accruals and deferred income|**Plant &**
**Machinery**
**£**
66,755
-
**66,755**
49,018
4,434
**53,452**
**13,303**
17,737
**2021**
**£**
**25,275**
**2,340**
**27,615**
**2021**
**£**
**3,681**
**1,699**
**5,380**|**Motor**
**Vehicles**
**£**
84,824
42,004
**126,828**
54,039
18,197
**72,236**
**54,592**
30,785|**Total**
**£**
151,579
42,004|
|---|---|---|---|
||||**193,583**|
||||103,057
22,631|
||||**125,688**|
||||**67,895**|
||||48,522|
||||2020
£
7,356
4,500|
||||11,856|
||||2020
£
4,362
1,347|
||||5,709|
11
**O Ddrws I Ddrws**
**Notes To The Accounts For The Year Ended 31st January 2021**
|**13**|**Movement in Funds**|||**Net movement**|**Net movement**|||
|---|---|---|---|---|---|---|---|
||||**At 1.2.20**|**in funds**||**At 31.1.2021**||
||**Unrestricted funds**||**£**|**£**||**£**||
||General fund||92,167|20,058||112,225||
||**Restricred funds**|||||||
||Bws Arfordir||-||-||-|
||**Total Funds**||92,167|20,058||112,225||
||net movement in funds, included in the above are as follows|||||||
|||**Incoming**|**Resources **|**Transfers**||**Movement**||
|||**Resources**|**Expended**|**Between Funds**||**in Funds**||
|||**£**|**£**|**£**||**£**||
||**Unrestricted funds**|||||||
||General fund|145,161|125,103||-|20,058||
||**Restricred funds**|||||||
||Bws Arfordir|-|-||-||-|
||**Total Funds**|145,161|125,103||-|20,058||
||**Comparatives for movement in funds**|||||||
|||||**Net movement**||||
||||**At 1.2.19**|**in funds**||**At 31.1.2020**||
||**Unrestricted funds**||**£**|**£**||**£**||
||General fund||139,412|(47,245)||92,167||
||**Restricred funds**|||||||
||Bws Arfordir||5,564|(5,564)|||-|
||**Total Funds**||144,976|(52,809)||92,167||
||net movement in funds, included in the above are as follows|||||||
||||**Incoming**|**Resources**||**Movement**||
||||**Resources **|**Expended**||**in Funds**||
||||**£**|**£**||**£**||
||**Unrestricted funds**|||||||
||General fund||111,961|159,206||(47,245)||
||**Restricred funds**|||||||
||Bws Arfordir||26,504|32,068||(5,564)||
||**Total Funds**||138,465|191,274||(52,809)||
## **Restricted Fund**
## Bws Arfordir
This fund has arisen due to receiving funding from Santander, Natural Resources Wales and the Costal Communities Big Lottery Fund to run costal bus services around the Llyn Peninsula.
The fund is to be used only to run this bus service, and there are sufficient resources held to enable the funds to be applied in accordance with the restrictions of the grants.
Rent of £4,800 was paid to Drws Agored Cyf a company in which Mr M Williams is a director. No donations were received from trustees.
**14 Related Party Disclosures**