## **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: a**amounts 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.