Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31st January 2023 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 2023
| 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 2023
The trustees, who are also directors on behalf of the company for the purpose of the Companies Act 2006, submit their report along with the charity’s financial statements for the year ending January the 31st 2023. The trustees have adopted the provisions of the Statement of Recommended Accounting and Reporting Practice for Charities, which is relevant to charities preparing their accounts in accordance with the Financial Reporting Standard. These standards are relevant to the UK and the Republic of Ireland (FRS 102) (effective from January the 1st 2015).
Objectives and activities for the public benefit Objectives and aims
Provide a community transport service for the residents of Ll ŷ n who would benefit from the service as a result of their age, illness or disability (mental or physical), or poverty, or because of a lack of adequate and safe services for passengers. By providing this service, O Ddrws i Ddrws aims to tackle the problems of loneliness, isolation, transport poverty, lack of access to services and to promote health.
Public Interest
The main aim is to provide a service that allows people to attend hospital appointments, to offer transport for community groups and volunteers and to offer transport to and from the rural villages of the area to visitors and residents who would otherwise be unable to travel between these villages.
Success and Performance
Most of the Covid-19 restrictions had been lifted by the end of March 2022, and all by mid-May. However, some uncertainty persisted among our users and it was quite some time after this before the number of passengers using the service returned to the numbers before any restrictions were put in place.
The number of journeys that were completed during the year was 1,856 (7.14 journeys a day). These journeys were all in our own vehicles with our own drivers – we haven’t reconnected with our volunteers, however we are keen to do so in the next year or two. In addition, 2,172 journeys were completed via the fflecsi Llŷn service – an evaluation of this service is available by contacting the Project Manager.
Also, 55 members of Lôn i Les have held 27 events attended by a total of 798 people. This provision continues until September 2024 when a full evaluation report will be submitted.
The Area
The operational area is Llŷn, from Llanystumdwy to Trefor and over to Aberdaron. The service is offered to residents that have appointments outside the area, to transport them from their home to the appointment and back. For example to Allt Wen, Ysbyty Gwynedd, Ysbyty Bodelwyddan and even Liverpool and Manchester.
The service
There are 4 full time members of staff who are responsible for conducting O Ddrws i Ddrws and the services provided: Co-ordinator – who carries out most of the day-to-day work.
Drivers – the first choice for all journeys.
Project Manager– who develops the business and ensures a healthy financial position.
In addition, we also have four on-demand drivers, which include one self-employed driver, one part-time project worker on behalf of Lon i Les and an occasional assistant.
The service uses: 4 mini buses including one electric mini bus, one electric WAV car (Vehicle that’s Suitable for Wheel Chairs) and one electric car intended for self-driving use.
O Ddrws I Ddrws
2
Report of the Trustees for the Year Ended 31st January 2023
Developments
During this year (1/2/22-31/1/23) we have focused on developing an efficient administration, integrating new vehicles and staff as well as strengthening our services following the disruption of Covid-19 and working through all the grants that we received.
We will be focusing on fundraising and promoting the residents of the area’s wellbeing by adopting new schemes during 2023/24.
Sources of Income
The O Ddrws i Ddrws charity and not for profit organization has four sources of income: Commercial – the fees that we charge our passengers.
Donations – donations and legacies received from our grateful service users.
Grants – including from Gwynedd Council, the Welsh Government, the European Union and various trusts and foundations. Agreements – carrying out a non-commercial service e.g. transporting children to and from school when no other supplier is suitable.
Reserves Policy
In order to ensure that the services continue should any financial difficulties arise, the O Ddrws i Ddrws Board of Directors has agreed to retain a certain amount of reserves in order to be able to continue to deliver the main activities of the service for a period of three months.
Here are the Board’s main aims:
-
ensure members of staff can continue working, to deliver our services.
-
ensure the members / service users receive the necessary support to be referred to other Services.
-
ensure the vehicles are carefully maintained at all times for road use by servicing and inspecting them on a regular basis.
The reserves policy is reviewed each year and where there are significant changes to staff hours or staff numbers.
Structure, governance and management of a Governing Document
The charity is governed by its governing document, memorandum and articles of association and is a company limited by guarantee as defined by the Companies Act 2006
Recruitment and appointment of new trustees
Members shall elect the Board of Trustees annually during the charity’s Annual Meeting and the retiring members shall be eligible for re-election without further nomination.
We will accept completed nominations up to 7 days before the date of the meeting.
Invitations for nominations for the role of Trustee will be sent to all members along with the Annual Meeting notice. We require
the signature of the nominee as well as a signature from the proposer and the seconder for each nomination and all are required to be members of the Charity.
Unless otherwise determined by the Charity at an Annual Meeting, the number of Trustees shall not be less than two or more than ten.
O Ddrws I Ddrws
3
Report of the Trustees for the Year Ended 31st January 2023
Risk management
The trustees have a duty to identify and review the risks faced by the charity as well as to ensure that appropriate management procedures are implemented to provide reasonable assurance against fraud and error.
Governance Risks – The Trustees take their roles seriously and aim to ensure that the organization is conducted as effectively as possible.
Financial Risks – O Ddrws I Ddrws’ aim is to mitigate any risks to the organization. O Ddrws I Ddrws ensures that reserves will be sufficient to meet all legal obligations.
Environmental and External Factors – The public’s perception and developing good relationships with funders is paramount to the organisation. The Government’s policy is subject to change – we will contribute towards any consultations ensuring a voice for our sector and ensuring that our clients’ needs 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 (resigned 1/5/2022) S Owen (resigned 1/3/22) G T Jones A Williams W M Hughes G Evans (appointed 26/4/22) G Jones (appointed 24/5/22) D Roberts (appointed 24/5/22) V Kennedy (appointed 24/5/22, resigned 30/9/22)
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 7th June 2023 and signed on its behalf by:
R H W Williams
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 2023 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: 7th June 2023
5
O Ddrws I Ddrws
Statement of Financial Activities for the Year Ended 31st January 2023
| 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 2022 Fund balances at 31st January 2023 |
Unrestricted Funds £ 38,226 19 41,461 289,298 369,004 225,263 37,642 262,905 106,099 - 139,407 245,506 |
Restricted Funds £ - - - - - - - - - - - - |
Total Funds 2023 £ 38,226 19 41,461 289,298 369,004 225,263 37,642 262,905 106,099 - 139,407 245,506 |
Total Funds 2022 £ 8,529 1 31,104 147,102 |
|---|---|---|---|---|
| 186,736 | ||||
| 136,976 22,578 |
||||
| 159,554 | ||||
| 27,182 - 112,225 |
||||
| 139,407 |
6
O Ddrws I Ddrws Balance Sheet as at 31st January 2023
Company number: 04638820
| ws I Ddrws e Sheet as at 31st January 2023 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 |
£ £ 125,748 5,581 198,313 203,894 (84,136) 119,758 245,506 - 245,506 245,506 2023 |
£ £ ` 78,491 75,681 116,769 192,450 (131,534) 60,916 139,407 - 166,588 166,588 2022 |
|
The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2023 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
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(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 7th June 2023 and signed on their behalf by:
| R H W Williams Trustee |
M Williams |
|---|---|
| Trustee |
7
O Ddrws I Ddrws
Notes To The Accounts For The Year Ended 31st January 2023
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 revenue expenditure are released to the profit and loss as the related expenditure is incurred. Grants towards capital expenditure are shown in full in the profit & loss account in the year of receipt in line with the requirements of Charities SORP.
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 Charge Point Income |
Unrestricted Funds £ 38,226 |
Restricted Funds £ - |
Total 2023 £ 38,226 38,226 Total 2023 £ - 39,623 1,838 41,461 |
Total 2022 £ 8,529 |
||
|---|---|---|---|---|---|---|
| 38,226 | - | 8,529 | ||||
| Unrestricted Funds £ - 39,623 1,838 41,461 |
Restricted Funds £ - - - - |
Total 2022 £ 7,803 23,301 - 31,104 |
8
O Ddrws I Ddrws
Notes To The Accounts For The Year Ended 31st January 2023
4 Income from charitable activities
| Income from charitable activities Unrestricted Funds £ BSSG Grant 31,673 AHNE 10,060 Welsh Government 19,206 Steve Morgan Foundation 15,000 Capital Grants 79,773 National Lottery 29,729 Transport For Wales 27,920 Cyngor Gwynedd- Costal Bus 19,620 Winter Pressure Fund 29,223 Other Grants 7,688 Postcode Lottery 19,340 Other income 66 289,298 Charitable activities Unrestricted Funds £ Wages 127,496 Staff training 459 Volunteer drivers 145 Subcontractors 9,536 Motor expenses 34,374 Project Costs 4,465 Subscriptions 275 Insurance 704 Advertising 1,093 Rent 4,800 Depreciation 41,916 225,263 Support costs Unrestricted Funds £ Telephone, postage & stationery 2,536 Heat & Light 3,058 Computer costs 769 Other Expenses 1,561 Bank charges 198 Professional fees 27,060 Accountancy 2,460 37,642 |
Restricted Funds £ - - - - - - - - - - - - Restricted Funds £ - - - - - - - - - - - - Restricted Funds £ - - - - - - - - |
Total Total 2023 2022 £ £ 31,673 28,110 10,060 16,200 19,206 20,086 15,000 12,500 79,773 37,200 29,729 11,362 27,920 - 19,620 19,260 29,223 822 7,688 1,162 19,340 400 66 - 289,298 147,102 Total Total 2023 2022 £ £ 127,496 84,543 459 300 145 - 9,536 - 34,374 17,874 4,465 1,667 275 120 704 888 1,093 383 4,800 4,800 41,916 26,401 225,263 136,976 Total Total 2023 2022 £ £ 2,536 2,183 3,058 - 769 1,887 1,561 1,331 198 18 27,060 14,327 2,460 2,832 37,642 22,578 |
Total 2022 £ 28,110 16,200 20,086 12,500 37,200 11,362 - 19,260 822 1,162 400 - |
|---|---|---|---|
| 147,102 | |||
| Total 2022 £ 84,543 300 - - 17,874 1,667 120 888 383 4,800 26,401 |
|||
| 136,976 | |||
| 22,578 |
5
6 Support costs
9
O Ddrws I Ddrws
Notes To The Accounts For The Year Ended 31st January 2023
7 Trustees
None of the trustees (or any persons connected with them) received any remuneration during the year ended 31st January 2023 nor for the previous year.
No expenses were paid to trustees in the current financial year (2022 £Nil)
8 Employees
The average number of emplyees was 9 (2022 7)
No employee received emoluments in excess of £60,000.
9 Tangible fixed assets
| 9 Tangible fixed assets |
|||
|---|---|---|---|
| Cost At 1st February 2022 Additions Disposals At 31st January 2023 Depreciation At 1st February 2022 Charge for the year Eliminated on disposals At 31st January 2023 Net book value At 31st January 2023 At 31st January 2022 10 Debtors Other debtors Prepayments 11 Creditors: amounts falling due within one year Trade creditors Deferred Grants Accruals |
Plant & Machinery £ 67,554 6,657 - 74,211 56,977 4,308 - 61,285 12,926 10,577 2023 £ 5,581 - 5,581 2023 £ 11,778 59,244 13,114 84,136 |
Motor Vehicles £ 147,513 82,516 - 230,029 79,599 37,608 - 117,207 112,822 67,914 |
Total £ 215,067 89,173 - |
| 304,240 | |||
| 136,576 41,916 - |
|||
| 178,492 | |||
| 125,748 | |||
| 78,491 | |||
| 2022 £ 8,501 67,180 |
|||
| 75,681 | |||
| 2022 £ 5,759 119,362 6,413 |
|||
| 131,534 |
10
O Ddrws I Ddrws
Notes To The Accounts For The Year Ended 31st January 2023
| 12 | Movement in Funds | Net movement | Net movement | ||||
|---|---|---|---|---|---|---|---|
| At 1.2.22 | in funds | At 31.1.2023 | |||||
| Unrestricted funds | £ | £ | £ | ||||
| General fund | 139,407 | 106,099 | 245,506 | ||||
| Restricred funds | |||||||
| - | - | - | |||||
| Total Funds | 139,407 | 106,099 | 245,506 | ||||
| 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 | 369,004 | 262,905 | - | 106,099 | |||
| Restricred funds | |||||||
| - | |||||||
| - | - | - | |||||
| Total Funds | 369,004 | 262,905 | - | 106,099 | |||
| Comparatives for movement in funds | |||||||
| 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 | Movement | |||||
| **Resources ** | Expended | in Funds | |||||
| £ | £ | £ | |||||
| Unrestricted funds | |||||||
| General fund | 186,736 | 159,554 | 27,182 | ||||
| Restricred funds | |||||||
| - | - | - | |||||
| Total Funds | 186,736 | 159,554 | 27,182 |
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.