Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31st January 2022 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 2022
| Page | |
|---|---|
| Trustees' Report | 1 - 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the account | 7 - 10 |
O Ddrws I Ddrws
1
Report of the Trustees for the Year Ended 31st January 2022
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 2022. 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 pandemic restrictions were still in force, to various degrees, in Wales during 2021 which has had a corresponding impact on the services we provide, more so as a majority of our passengers would be classed as vulnerable to Covid-19. Our passengers were never sure of the changing restrictions and were naturally nervous about traveling so mostly decided to stay at home. However, we did complete 2,026 passenger journeys, an average of almost 8 per working day, in our own vehicles with our own drivers during this period, and without our volunteer drivers.
We were able to pilot a demand responsive public transport service, fflecsi Llŷn, during the summer, July to September inc. which demonstrated some potential and will be trialled again in 2022.
The Lôn I Les project was launched in September, a three-year lottery funded programme to address loneliness and isolation problems among our cohort caused by Covid restrictions.
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 and one Lon I Les part time project worker.
The service uses: 4 minibuses one of which was sold, 1 WAV (Wheelchair Adapted Vehicle) and a self-drive, electric share car was added to the fleet in June. An electric minibus will be added in February 22.
O Ddrws I Ddrws
2
Report of the Trustees for the Year Ended 31st January 2022
Developments
As mentioned above - We were able to pilot a demand responsive public transport service, fflecsi Llŷn, during the summer, July to September inclusive which demonstrated some potential and will be trialled again in 2022.
The Lôn I Les project was launched in September, a three-year lottery funded programme to address loneliness and isolation problems caused by Covid restrictions.
Sources of Income
A charity and not for profit organization such as O Ddrws i Ddrws has four sources of income:
Trade – the fees we charge our passengers.
Donations – gifts and legacies from grateful service users.
Grants – from Gwynedd Council, Welsh Government, European Union and various trusts and foundations Contracts – non commercial service delivery e.g. school run when no other supplier is suitable.
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.
O Ddrws I Ddrws
3
Report of the Trustees for the Year Ended 31st January 2022
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.
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 R H W Williams (Chairman) W R Jones (Treasurer) M Williams (Secretary) A G Owen S Owen G T Jones A Williams W M Hughes (Appointed 25.5.2021) Mrs E M E Davies (Resigned 20.4.21) 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 14th September 2022 and signed on its behalf by:
-Trustee
4
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 2022 which are set out on pages 5 - 10.
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:
5
O Ddrws I Ddrws
Statement of Financial Activities for the Year Ended 31st January 2022
| 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 6 Total Expenditure Net Income Transfers between funds Fund balances at 1st February 2021 Fund balances at 31st January 2022 |
Unrestricted Funds £ 8,529 1 31,104 147,102 186,736 136,976 22,578 159,554 27,182 - 112,225 139,407 |
Restricted Funds £ - - - - - - - - - - - - |
Total Funds 2022 £ 8,529 1 31,104 147,102 186,736 136,976 22,578 159,554 27,182 - 112,225 139,407 |
Total Funds 2021 £ 16,058 9 45,742 83,352 |
|---|---|---|---|---|
| 145,161 | ||||
| 104,705 20,398 |
||||
| 125,103 | ||||
| 20,058 - 92,167 |
||||
| 112,225 |
6
O Ddrws I Ddrws
Balance Sheet as at 31st January 2022
Company number: 04638820
| s I Ddrws e Sheet as at 31st January 2022 ny number: 04638820 |
||||
|---|---|---|---|---|
| Notes Fixed Assets Tangible Assets 9 Current Assets Debtors 10 Cash at Bank and In Hand Creditors:amounts falling due within one year 11 Net Current Assets Total assets less current liabilities Income funds Restricted funds 12 Unrestricted funds |
£ £ 78,491 75,681 116,769 192,450 (131,534) 60,916 139,407 - 139,407 139,407 2022 |
£ £ 67,895 27,615 22,095 49,710 (5,380) 44,330 112,225 - 112,225 112,225 2021 |
||
| 112,225 | ||||
| - 112,225 |
||||
| 112,225 |
The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2022 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 14th September 2022 and signed on their behalf by:
Trustee
Trustee
7
O Ddrws I Ddrws
Notes To The Accounts For The Year Ended 31st January 2022
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 Restricted Total Funds Funds 2022 £ £ £ 8,529 - 8,529 8,529 - 8,529 Unrestricted Restricted Total Funds Funds 2022 £ £ £ 7,803 - 7,803 23,301 - 23,301 - - - |
Total 2021 £ 16,058 |
|---|---|---|
| 16,058 | ||
| Total 2021 £ 38,681 6,000 1,061 |
31,104 - 31,104 45,742
8
O Ddrws I Ddrws
Notes To The Accounts For The Year Ended 31st January 2022
4 Income from charitable activities
| Income from charitable activities Unrestricted Funds £ BSSG Grant 28,110 Nefyn Town Trust - AHNE 16,200 Llywodraeth Cymru 20,086 Steve Morgan Foundation 12,500 Capital Grants 37,200 Loteri Cenedlaethol 11,362 Cyngor Gwynedd- Cynllun Dyffryn Nantlle - Cyngor Gwynedd- Costal Bus 19,260 Other Grants 2,384 Subscriptions - Other income - 147,102 Charitable activities Unrestricted Funds £ Wages 84,543 Staff training 300 Volunteer drivers - Motor expenses 17,874 Project Costs 1,667 Subscriptions 120 Insurance 888 Advertising 383 Rent 4,800 Depreciation 26,401 136,976 |
Restricted Funds £ - - - - - - - - - - - - - Restricted Funds £ - - - - - - - - - - - |
Total 2022 £ 28,110 - 16,200 20,086 12,500 37,200 11,362 - 19,260 2,384 - - 147,102 Total 2022 £ 84,543 300 - 17,874 1,667 120 888 383 4,800 26,401 136,976 |
Total 2021 £ 27,446 3,000 - - - 35,145 - 6,031 - 10,865 380 485 |
|---|---|---|---|
| 83,352 | |||
| Total 2021 £ 62,606 - 1,895 10,918 929 165 825 336 4,400 22,631 |
|||
| 104,705 |
5 Charitable activities
6 Support costs
| Support costs Telephone, postage & stationery Computer costs Other Expenses Bank charges Professional fees Accountancy |
Unrestricted Funds £ 2,183 1,887 1,331 18 14,327 2,832 22,578 |
Restricted Funds £ - - - - - - - |
Total Total 2022 2021 £ £ 2,183 2,211 1,887 1,954 1,331 1,603 18 - 14,327 12,470 2,832 2,160 22,578 20,398 |
Total Total 2022 2021 £ £ 2,183 2,211 1,887 1,954 1,331 1,603 18 - 14,327 12,470 2,832 2,160 22,578 20,398 |
|---|---|---|---|---|
| 20,398 |
9
O Ddrws I Ddrws
Notes To The Accounts For The Year Ended 31st January 2022
7 Trustees
None of the trustees (or any persons connected with them) received any remuneration during the year ended 31st January 2022 nor for the previous year.
No expenses were paid to trustees in the current financial year (2021 £Nil)
8 Employees
The average number of emplyees was 7 (2021 5)
No employee received emoluments in excess of £60,000.
9 Tangible fixed assets
| 9 Tangible fixed assets |
|||
|---|---|---|---|
| Cost At 1st February 2021 Additions Disposals At 31st January 2022 Depreciation At 1st February 2021 Charge for the year At 31st January 2022 Net book value At 31st January 2022 At 31st January 2021 10 Debtors Other debtors Prepayments 11 Creditors: amounts falling due within one year Trade creditors Deferred Grants Accruals and deferred income |
Plant & Machinery £ 66,755 799 - 67,554 53,452 3,525 - 56,977 10,577 13,303 2022 £ 8,501 67,180 75,681 2022 £ 5,759 119,362 6,413 131,534 |
Motor Vehicles £ 126,828 37,200 (16,515) 147,513 72,236 22,638 (15,275) 79,599 67,914 54,592 |
Total £ 193,583 37,999 (16,515) |
| 215,067 | |||
| 125,688 26,163 (15,275) |
|||
| 136,576 | |||
| 78,491 | |||
| 67,895 | |||
| 2021 £ 25,275 2,340 |
|||
| 27,615 | |||
| 2021 £ 3,681 - 1,699 |
|||
| 5,380 |
10
O Ddrws I Ddrws
Notes To The Accounts For The Year Ended 31st January 2022
| 12 | Movement in Funds | Net movement | Net movement | ||||
|---|---|---|---|---|---|---|---|
| At 1.2.21 | in funds | At 31.1.2022 | |||||
| Unrestricted funds | £ | £ | £ | ||||
| General fund | 112,225 | 27,182 | 139,407 | ||||
| Restricred funds | |||||||
| - | - | - | |||||
| Total Funds | 112,225 | 27,182 | 139,407 | ||||
| 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 | 186,736 | 159,554 | - | 27,182 | |||
| Restricred funds | |||||||
| - | |||||||
| - | - | - | |||||
| Total Funds | 186,736 | 159,554 | - | 27,182 | |||
| Comparatives for movement in funds | |||||||
| Net movement | |||||||
| At 1.2.20 | in funds | At 31.1.2021 | |||||
| Unrestricted funds | £ | £ | £ | ||||
| General fund | 92,167 | 20,058 | 112,225 | ||||
| Restricred funds | |||||||
| - | - | - | |||||
| Total Funds | 92,167 | 20,058 | 112,225 | ||||
| net movement in funds, included in the above are as follows | |||||||
| Incoming | Resources | Movement | |||||
| **Resources ** | Expended | in Funds | |||||
| £ | £ | £ | |||||
| Unrestricted funds | |||||||
| General fund | 145,161 | 125,103 | 20,058 | ||||
| Restricred funds | |||||||
| - | - | - | |||||
| Total Funds | 145,161 | 125,103 | 20,058 |
13 Related Party Disclosures
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.