Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31st January 2024 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 2024
| Page | |
|---|---|
| Trustees' Report | 1 - 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the account | 7 - 10 |
Th
O Ddrws I Ddrws
1
Report of the Trustees
for the Year Ended 31st January 2024
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 2024. 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
The number of journeys that were completed during the year was 2,001, These journeys were predominantly undertaken in our own vehicles using our own paid drivers - less than 100 journeys carried out by volunteers. This is disappointing but common across the sector, we are still actively recruiting volunteer drivers.
Our demand responsive transport scheme - fflecsi Llŷn completed 2,453 journeys running 4 days per week from 1st April 2023 to 17th September 2023. This has yet to be adopted as a mainstream, publicly subsidised service.
There were 1,686 attendees at 54 Lôn i Les events throughout the year - we are very hopeful of gaining additional three years funding for an evolved Lôn i Les project that will emphasise the 5 steps to wellbeing by promoting and facilitating the take up of hobbies - forming hobby networks locally and further afield.
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.
he 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 2024
Developments
During this year (1/2/23-31/1/24) we have focused on developing an efficient administration, integrating new vehicles and staff and increasing the efficiency of the services we offer. We're also delivering on the grant funded schemes currently ongoing.
During 2024/25 we aim to increase our capacity to deliver transport services to the residents of Llŷn, specifically aiming at our disabled population and those living with dimentia.
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 2024
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) G T Jones A Williams W M Hughes G Evans G Jones D Roberts
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 the 22nd of July 2024 and signed on its behalf by:
R H Wyn 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 2024 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: 22nd July 2024
5
O Ddrws I Ddrws
Statement of Financial Activities for the Year Ended 31st January 2024
| 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 2023 Fund balances at 31st January 2024 |
Unrestricted Funds £ 11,833 178 54,488 214,020 280,519 236,780 43,514 280,294 225 - 245,506 245,731 |
Restricted Funds £ - - - - - - - - - - - - |
Total Funds 2024 £ 11,833 178 54,488 214,020 280,519 236,780 43,514 280,294 225 - 245,506 245,731 |
Total Funds 2023 £ 38,226 19 41,461 289,298 |
|---|---|---|---|---|
| 369,004 | ||||
| 225,263 37,642 |
||||
| 262,905 | ||||
| 106,099 - 139,407 |
||||
| 245,506 |
6
O Ddrws I Ddrws
Balance Sheet as at 31st January 2024
Company number: 04638820
| ws I Ddrws e Sheet as at 31st January 2024 ny number: 04638820 |
|||
|---|---|---|---|
| Notes Fixed Assets Tangible Assets 9 Current Assets Debtors 10 Cash at Bank and In Hand Creditors: aamounts falling due within one year 11 Net Current Assets Total assets less current liabilities Income funds Restricted funds 12 Unrestricted funds |
£ £ 109,472 19,570 146,907 166,477 (30,218) 136,259 245,731 - 245,731 245,731 2024 |
£ £ 125,748 5,581 198,313 203,894 (84,136) 119,758 245,506 - 245,506 245,506 2023 |
|
| 245,506 | |||
| - 245,506 245,506 |
The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2024 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 July 2024 and signed on their behalf by:
| R H Wyn Williams Trustee |
W R Jones |
|---|---|
| Trustee |
7
O Ddrws I Ddrws
Notes To The Accounts For The Year Ended 31st January 2024
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 MPV fares Charge Point Income |
Unrestricted Funds £ 11,833 |
Restricted Funds £ - |
Total 2024 £ 11,833 11,833 Total 2024 £ 48,266 6,222 54,488 |
Total 2023 £ 38,226 |
|
|---|---|---|---|---|---|
| 11,833 | - | 38,226 | |||
| Unrestricted Funds £ 48,266 6,222 54,488 |
Restricted Funds £ - - - |
Total 2023 £ 39,623 1,838 41,461 |
8
O Ddrws I Ddrws
Notes To The Accounts For The Year Ended 31st January 2024
| 4 Income from charitable activities Unrestricted Funds £ BSSG Grant 36,128 AHNE 1,156 Welsh Government 40,735 Steve Morgan Foundation 2,500 Capital Grants - National Lottery 38,631 Transport For Wales 37,080 Cyngor Gwynedd- Costal Bus 30,000 Winter Pressure Fund - Other Grants - Postcode Lottery - Siop Griffiths 26,591 Other income 1,199 214,020 5 Charitable activities Unrestricted Funds £ Wages 132,129 Staff training 126 Volunteer drivers 227 Subcontractors 11,498 Charge Point Costs 7,112 Motor expenses 30,615 Project Costs 6,714 Subscriptions 338 Insurance 857 Advertising 5,874 Rent 4,800 Depreciation 36,490 236,780 6 Support costs Unrestricted Funds £ Telephone, postage & stationery 2,194 Heat & Light 5,141 Computer costs 1,868 Other Expenses 1,134 Bank charges 240 Professional fees 30,417 Accountancy 2,520 43,514 |
Restricted Funds £ - - - - - - - - - - - - - Restricted Funds £ - - - - - - - - - - - - - Restricted Funds £ - - - - - - - - |
Total Total 2024 2023 £ £ 36,128 31,673 1,156 10,060 40,735 19,206 2,500 15,000 - 79,773 38,631 29,729 37,080 27,920 30,000 19,620 - 29,223 - 7,688 - 19,340 26,591 - 1,199 66 214,020 289,298 Total Total 2024 2023 £ £ 132,129 127,496 126 459 227 145 11,498 9,536 7,112 1,798 30,615 32,576 6,714 4,465 338 275 857 704 5,874 1,093 4,800 4,800 36,490 41,916 236,780 225,263 Total Total 2024 2023 £ £ 2,194 2,536 5,141 3,058 1,868 769 1,134 1,561 240 198 30,417 27,060 2,520 2,460 43,514 37,642 |
Total 2023 £ 31,673 10,060 19,206 15,000 79,773 29,729 27,920 19,620 29,223 7,688 19,340 - 66 |
|---|---|---|---|
| 289,298 | |||
| Total 2023 £ 127,496 459 145 9,536 1,798 32,576 4,465 275 704 1,093 4,800 41,916 |
|||
| 225,263 | |||
| 37,642 |
9
O Ddrws I Ddrws Notes To The Accounts For The Year Ended 31st January 2024
7 Trustees
None of the trustees (or any persons connected with them) received any remuneration during the year ended 31st January 2024 nor for the previous year.
No expenses were paid to trustees in the current financial year (2023 £Nil)
8 Employees
The average number of emplyees was 8 (2023 9) No employee received emoluments in excess of £60,000.
9 Tangible fixed assets
| Cost At 1st February 2023 Additions Disposals At 31st January 2024 Depreciation At 1st February 2023 Charge for the year Eliminated on disposals At 31st January 2024 Net book value At 31st January 2024 At 31st January 2023 10 Debtors Other debtors 11 Creditors: amounts falling due within one year Trade creditors Deferred Grants Accruals |
Plant & Machinery £ 74,211 20,214 - 94,425 61,285 8,285 - 69,570 24,855 12,926 2024 £ 19,570 19,570 2024 £ 19,578 2,853 7,787 30,218 |
Motor Vehicles £ 230,029 - - 230,029 117,207 28,205 - 145,412 84,617 112,822 |
Total £ 304,240 20,214 - |
|---|---|---|---|
| 324,454 | |||
| 178,492 36,490 - |
|||
| 214,982 | |||
| 109,472 | |||
| 125,748 | |||
| 2023 £ 5,581 |
|||
| 5,581 | |||
| 2023 £ 11,778 59,244 13,114 |
|||
| 84,136 |
10
O Ddrws I Ddrws
Notes To The Accounts For The Year Ended 31st January 2024
12 Movement in Funds
| Movement in Funds | Net movement | Net movement | ||||
|---|---|---|---|---|---|---|
| At 1.2.23 | in funds | At 31.1.2024 | ||||
| Unrestricted funds | £ | £ | £ | |||
| General fund | 245,506 | 225 | 245,731 | |||
| Restricred funds | ||||||
| - | - | - | ||||
| Total Funds | 245,506 | 225 | 245,731 | |||
| 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 | 280,519 | 280,294 | - | 225 | ||
| Restricred funds | ||||||
| - | ||||||
| - | - | - | ||||
| Total Funds | 280,519 | 280,294 | - | 225 | ||
| Comparatives for movement in funds | ||||||
| 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 | Movement | ||||
| **Resources ** | Expended | in Funds | ||||
| £ | £ | £ | ||||
| Unrestricted funds | ||||||
| General fund | 369,004 | 262,905 | 106,099 | |||
| Restricred funds | ||||||
| - | - | - | ||||
| Total Funds | 369,004 | 262,905 | 106,099 |
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.