## **Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 31st January 2025 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 2025**
||**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 2025**
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 2025. 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**
During this financial year we completed 2,166 journeys (2,001 - 23/24) carrying 3,746 passengers, 76 of these journeys carrying 99 passengers were made by volunteers.
Fflecsi Llyn, our demand responsive transport scheme, which ran Mondays, Thursdays, Fridays, Saturdays and Sundays, 5 days/week from 2nd of March to the 1st of December. Journeys completed 2,067 (2,453 - 4d/w 2023) carrying 3,946 passengers.
By the spring of 2024 Lôn I Les was preparing for project end - encouraging groups to be independent, preparing final reports and preparing for the next program, therefore the figures are not comparable with the previous year. The successor to Lôn I Les, Stwna, was confirmed in September 2024. A program to encourage wellbeing by following ''the five steps to wellbeing''; getting people, individuals and groups, to adopt a new hobby or interest
## **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**
The service is delivered by nine payrolled members or staff including one additional driver, previously self-employed - 5 drivers, 2 companies, a project worker and a co-ordinator, and 4 occasional (off payroll) and volunteer drivers, and a self-employed Project Manager.
We utilise seven vehicles - 5 WAV (Wheelchair Accessible Vehicles) minibuses, one of which is an electric vehicle and two electric cars one of which is WAV.
**O Ddrws I Ddrws**
2
**Report of the Trustees for the Year Ended 31st January 2025**
## **Developments/Sources of Income**
This year has been a particularly busy year with regard to funding streams.
We’ve secured a three-year National Lottery grant to finance the new Stwna Project. Another three year grant has been secured from the Motability Foundation to continue and expand O Ddrws I Ddrws community transport provisions, to support disabled people in rural North Wales and to update our operating procedures and operations with the aim of improving our efficiency allowing us to increase the number of journeys and passengers using the same resources (vehicles and staff). We were involved in two, one-year Shared Prosperity Fund projects - one directly through Gwynedd Council funding our fflecsi Llŷn service five days per week for thirty-nine weeks. The other through partnership working with local community transport organisations throughout Gwynedd to develop the provision of Community Transport across the county.
We also received a one-off grant from the Garfield Weston Foundation for core costs as well as the Bus Service Support Grant from the Welsh Government.
In addition, fares as a percentage of income rose from 17.2% to 26.3% (see statement of Financial Activities)
## **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 2025**
## **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) J G Parry (Treasurer) M Williams (Secretary) W R Jones 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 2025 and signed on its behalf by:
R H Wyn Williams
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 2025 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: 22/07/2025
5
## **O Ddrws I Ddrws**
## **Statement of Financial Activities for the Year Ended 31st January 2025**
|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 2024
**Fund balances at 31st January 2025**|Unrestricted
Funds
**£**
**8,747**
**1,682**
**88,007**
**198,026**
**296,462**
**254,851**
**72,384**
**327,235**
**(30,773)**
**1,616**
**245,731**
**216,574**|Restricted
Funds
**£**
**-**
**-**
**-**
**91,850**
**91,850**
**7,516**
**-**
**7,516**
**84,334**
**(1,616)**
**-**
**82,718**|**Total**
**Funds**
**2025**
**£**
**8,747**
**1,682**
**88,007**
**289,876**
**388,312**
**262,367**
**72,384**
**334,751**
**53,561**
**-**
**245,731**
**299,292**|Total
Funds
2024
£
11,833
178
54,488
214,020|
|---|---|---|---|---|
|||||280,519|
|||||236,780
43,514|
|||||280,294|
|||||225
-
245,506|
|||||245,731|
6
**O Ddrws I Ddrws**
## **Balance Sheet as at 31st January 2025**
## **Company number: 04638820**
|**s I Ddrws**
**e Sheet as at 31st January 2025**
**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||**£**
**£**
**82,105**
**15,840**
**240,924**
**256,764**
**(39,577)**
**217,187**
**299,292**
**82,718**
**216,574**
**299,292**
**2025**|£
£
109,472
19,570
146,907
166,477
(30,218)
136,259
245,731
-
245,731
245,731
2024||
||||||
|||||245,731|
|||||-
245,731|
|||||245,731|
The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2025 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 2025 and signed on their behalf by:
Trustee R H Wyn Williams
7
**O Ddrws I Ddrws**
**Notes To The Accounts For The Year Ended 31st January 2025**
## **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**
**£**
8,747|**Restricted**
**Funds**
**£**
-|**Total**
**2025**
**£**
**8,747**
**8,747**
**Total**
**2025**
**£**
**81,992**
**6,015**
**88,007**||Total
2024
£
11,833|
|---|---|---|---|---|---|---|
|||8,747|-|||11,833|
|||**Unrestricted**
**Funds**
**£**
**81,992**
**6,015**
**88,007**|**Restricted**
**Funds**
**£**
**-**
**-**
**-**|||Total
2024
£
48,266
6,222
54,488|
8
**O Ddrws I Ddrws**
**Notes To The Accounts For The Year Ended 31st January 2025**
## **4 Income from charitable activities**
|**Income from charitable activities**
**Unrestricted**
**Funds**
**£**
BSSG Grant
36,265
AHNE
-
Welsh Government
-
Steve Morgan Foundation
-
National Lottery
36,105
Transport For Wales
-
Cyngor Gwynedd- Costal Bus
75,000
Garfield Weston
5,000
Motability Foundation
-
Siop Griffiths
45,153
Other income
503
198,026
**Charitable activities**
**Unrestricted**
**Funds**
£
Wages
169,593
Staff training
861
Volunteer drivers
1,595
Subcontractors
4,613
Charge Point Costs
5,877
Motor expenses
34,610
Project Costs
1,469
Subscriptions
512
Insurance
1,394
Advertising
2,160
Rent
4,800
Depreciation
27,367
254,851|**Restricted**
**Funds**
**£**
-
-
-
-
-
-
-
91,850
-
-
91,850
**Restricted**
**Funds**
£
7,516
-
-
-
-
-
-
-
-
-
-
-
7,516|**Total**
**2025**
**£**
**36,265**
**-**
**-**
**-**
**36,105**
**-**
**75,000**
**5,000**
**91,850**
**45,153**
**503**
**289,876**
**Total**
**2025**
**£**
**177,109**
**861**
**1,595**
**4,613**
**5,877**
**34,610**
**1,469**
**512**
**1,394**
**2,160**
**4,800**
**27,367**
**262,367**|Total
2024
£
36,128
1,156
40,735
2,500
38,631
37,080
30,000
-
-
26,591
1,199|
|---|---|---|---|
||||214,020|
||||Total
2024
£
132,129
126
227
11,498
7,112
30,615
6,714
338
857
5,874
4,800
36,490|
||||236,780|
## **5 Charitable activities**
## **6 Support costs**
|**Support costs**
Telephone, postage & stationery
Heat & Light
Computer costs
Repairs
Other Expenses
Bank charges
Professional fees
Accountancy|Unrestricted
Funds
£
2,780
8,106
10,075
1,714
586
144
46,399
2,580
72,384|Restricted
Funds
£
-
-
-
-
-
-
-
-
**-**|**Total**
Total
**2025**
2024
**£**
£
**2,780**
2,194
**8,106**
5,141
**10,075**
1,868
**1,714**
-
**586**
1,134
**144**
240
**46,399**
30,417
**2,580**
2,520
**72,384**
43,514|**Total**
Total
**2025**
2024
**£**
£
**2,780**
2,194
**8,106**
5,141
**10,075**
1,868
**1,714**
-
**586**
1,134
**144**
240
**46,399**
30,417
**2,580**
2,520
**72,384**
43,514|
|---|---|---|---|---|
|||||43,514|
9
**O Ddrws I Ddrws**
**Notes To The Accounts For The Year Ended 31st January 2025**
## **7 Trustees**
None of the trustees (or any persons connected with them) received any remuneration during the year ended 31st January 2025 nor for the previous year.
No expenses were paid to trustees in the current financial year (2024 £Nil)
## **8 Employees**
The average number of emplyees was 9 (2024 8)
No employee received emoluments in excess of £60,000.
## **9 Tangible fixed assets**
|**9**
**Tangible fixed assets**||||
|---|---|---|---|
|**Cost**
At 1st February 2024
Additions
Disposals
**At 31st January 2025**
**Depreciation**
At 1st February 2024
Charge for the year
Eliminated on disposals
**At 31st January 2025**
**Net book value**
**At 31st January 2025**
At 31st January 2024
**10**
**Debtors**
Other debtors
**11**
**Creditors: amounts falling due within one year**
Trade creditors
Deferred Grants
Accruals|**Plant &**
**Machinery**
**£**
94,425
-
-
**94,425**
69,570
6,213
-
**75,783**
**18,642**
24,855
**2025**
**£**
**15,840**
**15,840**
**2025**
**£**
**21,066**
**15,000**
**3,511**
**39,577**|**Motor**
**Vehicles**
**£**
230,029
-
-
**230,029**
145,412
21,154
-
**166,566**
**63,463**
84,617|**Total**
**£**
324,454
-
-|
||||**324,454**|
||||214,982
27,367
-|
||||**242,349**|
||||**82,105**|
||||109,472|
||||2024
£
19,570|
||||19,570|
||||2024
£
19,578
2,853
7,787|
||||30,218|
10
**O Ddrws I Ddrws**
**Notes To The Accounts For The Year Ended 31st January 2025**
|**12**|**Movement in Funds**|||**Net movement**|**Net movement**||
|---|---|---|---|---|---|---|
||||**At 1.2.24**|**in funds**||**At 31.1.2025**|
||**Unrestricted funds**||**£**|**£**||**£**|
||General fund||245,731|(29,157)||216,574|
||**Restricred funds**||||||
||Motability Foundation||-|82,718||82,718|
||**Total Funds**||245,731|53,561||299,292|
||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|296,462|327,235|1,616||(29,157)|
||**Restricred funds**||||||
||Motability Foundation|91,850|7,516|(1,616)||82,718|
||**Total Funds**|388,312|334,751||-|53,561|
||**Comparatives for movement in funds**||||||
|||||**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**||**Movement**|
||||**Resources **|**Expended**||**in Funds**|
||||**£**|**£**||**£**|
||**Unrestricted funds**||||||
||General fund||280,519|280,294||225|
||**Restricred funds**||||||
||||-||-|-|
||**Total Funds**||280,519|280,294||225|
## **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.