Chailty Reglstrntlon No. 1099197 Compahy Reglstratlon No. 04726115 (England and WalÈsl KEYNSHAM & DISYRICY DIAL.A-RIDE ANNUAL REPORfAND UNAUDITED FINANCIALSTATEMENTS. FOR7HEYEAR ENDED31 MARCH Z024 GXQUP BUSINESS ADVISORS SAQCQVIITipn 30-31 $1, James Place Mangotsft21d 8risttsl Unlted Klngdom B516 9J8 KEYNSHAM & DISTRICT DIAL.A.RIDE CONTENTS P24e Company inlormation Trustees, report 5tatementof trustees, responslbllltle5 Independent examiner's report statement of !Inancial ac15vities Balance sheet Wotcs to the financial statements 9-IS KEYNSHAM & DISTRICT DIAL-A-RIDE COMPANY INFORMATION Trusteas Mr8Simmons Mr5 R Brewer Mr 5 Brindle Mr fvl Chambers Mr M Ctsles Mr 8 or@an Mrs MAGuaid 5 K Simmobs Mrs C Vaughan charlly number .1099197 Company number .04726115. . ReEt5tered offlte . CLiro Housjng Day Centfe .Sherwood ftoad .Keynsham . -Brlstol Unltecl Klngdom B531 IDB Independent examlner TC Group "30.31 st. James P13ce Man8Otslield United Klngdom BSIS 9JB KEYNSHAM & DISTRicf DIAL.A.RIDE TRUSTEES, REPORT (INCLUDING DIREcfoRS' REPORTI FOR THE YEAR ENDED 31 MARCH2024 The tntsÉaÈs present thelr annual reporl and Ilnartclal statements for the year ended 31 March 2024. The flnanelal statement5 have been prepared In.aC¢OFdah¢e wlth the accounting policiesset out In nDte I lo the rInancial statemEn15 and comply with the Charity's Fgoverning documentl, the Companie5 Act 2006 and "AccountTrks and Reporiing by Charlties.. Statement ol Recommendèd Practice appllcable to charitles prep3rlng their accounts In a¢tordance with the Flnanclal Reporting Standard appllcable in the UK and Republic Jf Ireland IFRS 1021" leffectlve l January 20191. OblecElve5 and activltles The charity objectlves are providSns 3 communlty Iranspowt service for local.¥esidents who are elderl¥, slck or d15abled or Ivho are In poverty and who do not have ac¢e$s to adequate & safe public transport services and operatlng a Group Hlre Mernbershlp service..The pollcles adopted In furtherance of these oble¢ts are.ongoin8 and there has been chan8e In thèsè d.urlnE the year. The tru5tee5 have.pald due.re8ard to Buldance issued by the Chailiy Commi551on In decldlDg what activlties thE charlty should ￿derlake. Athlevements and performance Once aKa.In It has been a difficult timè tbroughout the year due to the age ol our velii¢les and ihe cost to keep them on the roèd, There have bèen change5 Wlthin the organlsation which Include cuttlng the fleet of vehlcles dowh to 8 which meant we were opeE2tlng with 6 buses & 2 MPV.. Unfortunately tlie org3nisatlDn had to.lay off z Member ol stèff who worked in the Dfflce. At Present we have 3 lull time Drlvers, plus the ManaKer ivho overs work when driving staff are on holldays. We alsD have 14 Volunteer Drivers who wlthout them we could not carry out half the work thit is donè. a biq thank you to them all. The Door to Door 5eNlce Membershlp stood at 2,020 by the end ol Marth.whl¢h was an increase of 184 neiv Members from the prtvlous ye3r. There has bEen an Incfease in passenger numbers On tli2 Door to Door servl¢e duiin8 the year: Ouring the year therè was a blg demand for Hospital Transport whlch includes journeys to.. Royal Unltad Hospital. St Martins, Bath Clinic. Rlverside Bath, Pault(sn, Sulls Peasedown, NHS Emerson, Spa Medlca, South 8ristol Hospital. Our alm from last year was to encourage Members to come out of their home and start soclallslng agaln following the 8nd of tho pandemlc. We have achleved in encouraging 95% of our Membars to starl u51n8 th¢ Door lo Door service. DoyHopper Trips were quite successful il)roughout the yÈar where thère was a small inciease in passengers tafrled. Group Hi￿5 have Increased steadlly and we have i total of 72 Members. In the next 12 months our alm15 to replace 3t least I vehlcle which wlll suit the needs of thè Communlty. Members In the last 12 monihs have been veiy supportlve of the Organlsalion by givingloflering donatlons. I would like to thank all the Members, Volunteers, Trystees and Paid Staff for all th* work & commitment to Keynsham & District Dial.2-Rtde in the last 12 month5. KEYNSHAM & DISTRICT DIAL-A-RIDE TRUST£ES' REPORT (INCLUDING DIRECTORS, REPORTI ICONnNUEDI FDR THE YEAR ENDED31 MARCH2024 Flnanclil revlEw It Is the pollcy of the tha￿tY that unre5trlcted fund5 whlch have not been desig'nated for a speclflc isse should be ffjalDtained al a level equlvalent to between three and slx month's expenditure. The irustE£S conslder that reserves at this level wlll ensure that, in the event ttf a significant drop in funding, thÈy wlll be able to continue the ch3rit¢s curient actlvlties while conslderaUoD is 8Sven to ways In ivhlch addltlonal funds may be raised. Thls level of reserves ha5 been malntslned throughout'the year. The kiustees has assessed the major r15ks to whlch the charity Is exwsed, anil aye saI￿ried that systems are In. place to mltlgate exposure to the malor risks. Struciurei governance and management T'he charity is a comp8ny Ilmiled byguarantee, The tru5teeslolloi.4liig IDdivldua15, who aro also the direGlof5for tlie purpose of company law, and wlio strved durlng Ilie year 311d up to the datÈ of slanature of the financial statements were.- Mr B Simmons Mrs R Brewer Mr S Brindle Mr M Charnbers Mr M Coles Mr B Organ rs M A Guard Mr B Phillips M5 K Slnirrtons Mrs.CVavghan IDeceased 31 Au6ust20231 None ol the trustees has any beneflcitl Interest In the company. All of the t¢ustees ale members of the company and guarantee to contribute El In Èhe event of a winding up, The company'scurrent pollcy concernlng the payment of trade tteditors Is to follolv the CBI'S Prompt Payers Codè l¢oples are available from the CBI, Centre Polnt, 103 New Oxford 51reet, London WCIA IDUI. The companys current policy ccncernlng the payment ol trade credltors Is to: • settle the terms ol paymènt with supplier5 when 28rÈelng the térrns of each tran5actitsn: ensure that suppllers ale made aware ol the terms of payment by Inclu51oll of the relevant term5 contracts,. and pay In ac¢ordan¢e wlih thp company's contractual and other legal obllgatlons. The trustees. report was approved by Ihe Board of Trustees. KEYNSHAM & DISTRICT DIAL-A-RIDE TRUSTEES, REPORT IINCLUOING DIRECTOR5, REPORTI ICONTINUEDI FOR YHE YEAR ENDED31 MARCH 2024 Mr B Slmmons Trustee Dated.. KEYNSHAM & DISTRICT DIAL-A-RIDE STATEMENT OFTRUSTEES, RESPONSIBILlllES FOR THE YEAR ENDED 31 MARCH2024 7he trustees, who are also the directors of Keynsham & District Dial-A-Rlde for the purpo* of wmpany lavi. are responslble for preparlng the Trustees, Roport and the Ilnanclal statements In aCcU￿￿nce wlth applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practicel. Company Law requlre5 the trustees to prepare finand#l 31atement5 for each llnanclal.year which glve a true and fair vieLV ol the state of affalrs gf the charity and of the Incomlng resource5 and appllcation of resour¢es, InclLtdin8 the lftcDme and expendilure, ol the ¢hariiable ¢omp.any for ihat year. In preparln8 these financlal 51alement4 the trustees are required to.. select suitable 2¢tountlng pollcle5and then apply them ¢onsistenily,' Observe tlie metho¢s and principles In the Charltles SORP; - make judgements and estlmales ihat are re359nable and prudent; slate Whether appllcable UK A¢couTrtlng Standards have been followed, 5ublecl to any materlal depèrtures disclosed and e%pl&lned in tlie finanrial slalemeTrts; and - prep3Te the linanclal statements on the going concern basls unless it 15 inappropriate to presume that the cllarity wlll continue In oper8Uot). The trvstees are responslble foi kEeplTrg adequate accountln8 ¥ecoids thai disclose wlth reasonable acturary at any time the financl81 position of the charity and enèble them to ensure that the *inan£ial srateThents comply with the Companle5 AGt 2006. They are alsg respon5iblo for safeEUaTdin8 the assets Df the charliy and hence for taklng reasonable 5tep5 lor the prevention and detection of fraud and other Irregulgrllles. KEYNSHAM & DlStRICT DIAL-A-RIDÉ INDEPENDENT EXAMSNER'S REPORT TO THETRUWEES OF KEYNSHAM & DISTRicf DIAL-A.RIDE I report to the trustees on my examinatlon of the linanclal statements of Keynsham & D15trlrt Olal-A-Rlde (the charftyl for the year ended 31 March 2024. Resport51bllltles and basls of report A5 the trustees oFthe charity land also its direitois forthe purposes of company lkwl you Bre responslble for the PTepBratlon of the financlal statements In a¢¢ordance wlth the requlremenls of the Companles Act 2006 Ithe 2006Actl. Havin6 satlslled M￿e¢f thHI the finon¢lal statemènts of the charity a￿ not requlred to be audlted under Part 16 of ihe 2006 Act and are ell8lble for Independent examlnaliDlI, I report In ¥espoct of my examln3lion of the Charity's linancl&l slateii)ents tarrleil out uiider setli(Trn 145 of th¢ Charities Aet 2011 Ilhe 2011 Act). In c3irylng out my examlnatlon I have followed Bll the appllcablo Dlrectlons glven b¥ the Charlty Camrn155Lon linder 5eclion 145lsiibl of the 2011 Act. Indopendent examlner's statement I have completed my ¥xamlnatlon. l tonllrm that no matters have come to my attentlon In conneGEion wlth the eKamli)alion Eiving me cause lo belleve that in any material respect.. Bccoulltin8 records werè not kept in r¢spocl of Ilie charily as requlred by sectlon 385 of the 2006 Aet; or the lin8iicial slaremenls do not a¢cord wlth those records,. or the financial statements do not comply i¥lth the accountlttB requlrements of sectlon 396 of the 2006 Act other than any requirement that the accounts give.? true aftd lair'view which Is not.a malter consldered as part of an Independent èxamlnation- or tho Ilnanclal stateinents have not been prep3red In accordance ivith the methods and printlples ol the 5tatemenl of Recommended Practlce for acrountin8 and reporliDg by charitles applicable to charftles preparlng thelr accounts In accordante with the Flnantlal Rèporllng Standard appllcable In the LIK Republlc of Ireland IFRS 102). I have nD cpn¢ern5 and have tome across no other matters In connectton %vlth the examitiation to whlch attention sliould be drawn in this report In order lo ei)able a proper understanLnng of Ilie financlal statements to bè reached. ell Qullter Dated:... KEYNSHAM & DISTRICT DIAL.A-RIDE srATEMENf OF FINANCIALAcYivifiES INCLUDING INCOME AND EXPENOITUAE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unreslrlcted Restrlcted fund5 .fund5 1024 2024 Total Unre5trlcted Restrlcted funds funds 2025 .2023 Total .2024 2023 Notes Income Irom: Don?lio¢ts and le88(ies ,Ch3rilable activitles Ii)vestmeDts Other In¢oine .4,641 132,435 137,076 5,103" 71.229 103.379 108.482 '.71,229 22 15,5571 15,5S71 Total Income 89.447 132,435 221.882 76,332 .103,379 179,711 Expendlture on., Charitable actlvltles 54,583 132.435 . 187,018 78.770 103,379 182,149 Total expendlture .54,583 132.435 187.018 78,770 103,379 182.149 Net incomel{expendltLtrel and movement In fund5 34,864 .34,864 12,438) 12.4381 Reconcllla¢lon ol lunds: Fund balances at ! April 2023 65,338 66.338 Fund balances at 31 March 2024 98,764 98,764 63,900 63,900 The statement Df linanclal actlvities 1￿cludeS all gains and 1055e5 recogn15ed In the yeai. All Income and expend&tuie dtrlve from contlnuin8 activities. KEYNSHAM & DISTRICT DIAL-A.RIDE ALANCE SHEET ASAY31 MARCH 2024 2024 2023 Notes Flxèd assets Tangible assets .13 44,945 22.229 Current assets 'Debtor5 Cash at bank and in hand. 14 42,231 "23,411 24,355 Credltors: amounts falllng due wlthln one year 15 111,8231 110,128 Net current assets 53,819 41.671 Total assets less rurrent114bllltles 98,764 In¢tsrne lunds Unrestrlcted funds 98,764 63.900 98,764 . 63,900 The company Is entitled to tho exemption ffom the audlt requirement contained In sectSon 477 01 the Companles Act 2006, for the y2ar ended 31 March 2024. The dlrectors acknowledg2 their re5pon5ibilities for complying wlth the requirements of the Companies Act 2006 with respect to a¢countlng rewrds and the preparation of fsnan¢l81 statements. The mÈmbers have not re4ulred the company tts obtaln an audil of Its financlal statements for the year In questlon in accordance with.sectlon.476. These linancl)l stateEnEnt5 have been prepared In accordance wSth the provlslon5 appllcable to companies subleci to the small companies reglme. The flnancl31 statements were approved by the Trustee5 0n..........._.. ....... Mr B Simmons Tiustee Comparty Rtglstratlon No. 04726115 KEYNSHAM & DISTRICT DIAL-A.RIDE NOTES YO YHE FINANCIALSTAYEMENTS FOR THE YEAR ENDED31 MARCH2024 Acrountlng poll¢les Charlty Informatlon Keynsham & District Dlal.A-Ride is a privatÉ Company limlted by guarantee Incorporated in England and Wale& The registered office Is Curo Housln8 Day Centre, Sherwoad Road, Keynsham, Bristol, BS31 IDB, UDlted Kingd(sm. 1.1 Accountlng conventlon Thè linancl81 Slatemeiits have been prepared in a¢tordan¢e.with ihe charlty's Igovernlng documentl, the Companles Act 2006, FRS 102 :The Fihanclal Repoitlng 5tanrlard applicable In the UK and Republic. of 'Ireland" I'FRS 102,1 and tlie charl*ies SORP "Accounting and Reporting by ChailLies.' .Stalement Df Recommended Practlce appllcable to charltlQ5 prepaflng thelr accounts at£orda#ce with the Fln3n¢ial Repoiting Standard applicable in the UK aiid Republac of Ireland IFIIS 1021 leff@ctlvp l Janyary 2D191..The challly.is a Publ1¢ Benefit Entity as delihed by FR5 102. The charlty has taken 3dvanlage of th￿ provlslons ijb the SORP for charjtiès not to prepare a Statement ol Cash Flow& 7hÉ nnancial Statements are preptired In sterliD& ivhich15 the functional currency of the charity. Monetary amounts in Ihe5F flnanci4I 5t?lements are rounded to thè nearesi £. The financlal statements have been prepared under the historical £ost tonvention, lrnodified to include the revalua¥lon of froehold properlies and to Include investment propertles and certaln flnancial instrumeftts at fair valuel. The prlnclpal ac¢ountin$ policies adopted are set out below. 1.2 Golng concern At the time of approvln8 the Itnancjal statements, the trustees have a reasonable expectation that the charlly has adequate resources to conllnue In operatlonal existence for the foreseeable fuiure. Thus the trustee5 conllnue to adopt the 8olng concern basls Of ac¢ountSng In prepttrlnE the ftnanclal statements. 1.3 Charitable funds Unrestricted lunds are av3513blè for use at the d5Kietlon of the tIU5tees In furtherance of thelr charltable objectives. Restrlcted funds arè svblect to speclllc condltlons by donors or grdntors a5 to how they may bè used. The purposes and uses of ihe iestricted funds are sel out In the noies to ihe.finanF ihe afftount. Income tax recoverable In relalioii to donallons received under Gilt Ald or deeds of covenant Is recognlsed at the Ilme of the donatlon. KEYNSHAM & DISTRICT DIAL-A.RIDE NOTES TO THE FINANCIALSTATEMENTS ICONTINUEDI FOR THE YEAR ENDED31 MAKCH2C124 Attountlng pollcle5 Icontlnuedl .leg£clÈs arE recognised on recelp.t or.otherwlse If th¢ ¢harity has been notilled of an impendlns distribution, the amovnt is known, alld recelpt Is expecieil. If the amount Is not known, the legacy Is treated as & contin8entasseÈ. ExpÈndilure Is recognised once there is a legal or congtrucilve obligatlon to tfèll51er economlc benellt to a .third party, it is probable that a transferol ecoDom5c benefits wlll b2 fequlred in setuement. and the amount of the oblisation can be measured rellably. Expenditure 15 cla55111ed by actlvlly. The cos15 of each acllvlly are made up of the total of dlrect costs.3nd shared costs, Includlng support costs Involvid In JDdertaklng each ?clivlty. Dlrect costs attributabfe io a .5ingle actlvity are allocated directly to that activity. Shaled cos15 ivhich contribute to more than one activity and.support costs ivhlch are not attributablÈ to a single activlty are apportioi)ed between those Bctlvilles on 'a btsis consistent with the use of resources: Central staff costs are a110¢4ted on the basi5 of tlme spent, and 'deprectatlon.charges at¢ allocated on the portlon of the asset's use. 1.5 Tan8lble flxed assels Tanglble fixed assÈts are inlÈlally measured at cost 3ad subsequently meèsijred at cost tsr valuattcn, net of 'depreclation and any Impairment losses. DeprÈciatioii is recogni5ed 50 as to write oll the cost or v31uation of assets less their residu31 valyes Over thelr useful live5 on the following bases.. FlxEures and fittlngs Compulers MotOT vehicles . 25% on reduclng balance 25Yo on reducing balance "25% on reducln8 balance Thp gain or loss arising on the dlsposal of an asset Is determined as the difference between the sale procéeds and the carrylngvalue Df the asset, and15 recognlsed In the statement of Ilnancial activitles. 1.6 Cash and cash equSvalents Cash and cash equlvalents in£lude cash In hand, dep051ts held at call with banks, other short.term liquld Investments wlth orlEinal maturltles of three months or less, and bank overdrafts, Bank overdralts are shown wlthln borrowings In current Ilabilltles, Clltlcal 4crountlnB estlmates and ludgements In tha appllcatlon of the charlly's accountlng pollcies. the trustees ale requlred to make ludgemellts, 'estlm3tes and assumptions about the carrying amount of assets and liablllties that are not rEadlly apparent from other sour¢es. The estlmates and ossoclated assumpiions ale based on hist9r1￿1 experlence antj other fa¢tors that are consldered to be relevant. Actual results may dlffer from these estlmates. 'The estlmates and underlying assumption5 are revievied Dn an on8olng basls. Revisions to accountlng estimates are reco8nlsed In the period In whl¢h the esiSmate Is revlsed where the revisFon aflects only that period. or In the period ol the revlsion and future periods where the revislon affects t>oth curTent and fuiuie perlods, 10- KEYNSHAM & DISTRICT DIAL.A.RIDE NOTESTO THE FINANCIALSTATEMENTS ICONTINUEO) FOR THE YEAR ENDED 31 MARCH 2024 Donattons and legac1¢5 . Unrestrlcted .Rpstrltted funds funds Toial Total 2024 2024 2024 2023 West of England CombinÉd Authority Donaiions Government grants 132.435 132.435 loo 4,541 103,379 1,603 3,500 loo 4,541 132,435 137,076 108,482 Charltable a£tlvltles 2024 2023 Seivice$ User lare5 Concesslonary fares- B&NES 16,340 62,181 11,820 15,106 47,186 8,937 71,229 Income from Investments Unrestrlrted Unrestrl¢t¢d funds fund5 2024 2023 Intere5E receivable 22 KEYNSHAM & OISTRICT DIAL-A.RIDE NOTES TO THE FINANCIALSTATEMEJ4fs ICONTINUEOI FOR THE YEAR ENDED 31 MARCH2Q24 Other In£ome Unre5trl¢ted Llnrestrlcted funds funds .Z024 2023 Net 6aln on dlsposal of tanglble flxed a5seis 15,5571 Chailtable activStie5 .2024 2023 Adve¥tlsln8 VÈhicle running custs iio 49,216 180 53,189 Shale ol s(rppcrl c05ts15ee notè 81 Share of governance costs Isee note 8} 126,231 2,840 120,969 2.729 129,071 123,698 Analys15 by fund Unrestricted funds Restrirted funds 54,583 132,435 78,770 103,379 187,018 182,149 12 KEYNSHAM & JisfRICT DIAL-A-RIDE NOTES TO YHE FINANCIALSTATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 Support costs Support Governance cost5 costs 2024 2023 Wages and salarles . Penslons ' 7ralning Telephone. Post and statlonery Insuran -Penaliies and Ilnes Computer sufidries Rent and rates Sundry expenses Legal and prDlessltsnal fee$ .Dues and sub5¢rlpiSons Bank charge5 .107,8JO 618 .107,810 .618 106.013 1.894 . 1,048 555 2,213 886 555 2,213 683 782 813 822 120 307 822 120 307 411 Accoyntancy and legal fees 8ookkeepin8 36 36 329 127.225 130,065 . 123,698 'Analysed bèlwÈÈn Charltable actlvitie9 127,225 2,840 130,065 123,698 Net movem2nt In fund5 2024 2023 .ThÈ net movemeftt In funds is stated after chargSngllcredltingl.' Oepreciation of owned tanglble fixed assets L055 on disposal of tanglble flxed assets 7.627 5,262 10 Trustees Noné of the trustee5 recelved any remuneratlon or benefits from the charsty durlnE the year. 13- KEYNSHAM & DISTRICT DIAL-A.RIDE NOTES TO THE FINANCIALSTATEMENTS ICONTINUEDI FOR THE YEAR ENDED31 MARCH2024 11 Employees The average monthly number of employees durlng they¢arwas'. 2024 Number 2023 ".NuMber There were no employees %vhose annual remuneratioj) was more than £60,000. 12 TaxatiDn The cknrlty is exempt Irom taxatlon on its actlvltles because all Its Income Is applled for charitable purposes. 13 Tan8lble Ilxed assèts FIxi4ipsand Compuieys MtsiorwehkTes Cost At l April 2023 Additlons Disposals 2.994 11127 142,836 157.957 35,900 35.900 195,3141 195,3141 At 21 March 2024 2,994 12,127 98.543 Depreclatlon and impalrment At l April 2023 Depreciation charged in the year Eliminéted in respect of disposals 2,994 11,577 138 121,157 135,728 7,489 7,627 189,7571 189,757 At 31 March Z024 2,994 11.715 38,889 53,598 Carrylng amount At 31 M3ich 2024 .412 44,S33 44,945 At 31 MaT¢h 2023 550 21,679 22,229 .14. KEYNSHAM & DISTRICT DIAL-A-￿Oe NOTES TO THE FINANCIAL STATEMENTS ICONTINUEOI FOR THEYEAR ENDED 31 MARCH2024 14 Debtors 2024 2023 Amounts falllng due wlthln oneyear.. Tradè dèbtorg Other debtors Piepayments and accrued income 1,916 37,461 .2,854 1,645 23,058 27.444 15 Credltor5'. amounts fallln8 due withln one year 2024 2023 Other taxation and sorlal security .Tr3de creditors Other trèditors Accruals and defèrred Income 3,773 1,493 5.232 1,325 2,676 1,952 3,500 11,823 10,128 16 Unrestrlcted lunds The unieslrtcted fund5 ol the chaflty comprlse tlie unexpended balances of donat10115 Ind grantswhich are not subject to speclflc condltlons by donors and grantars as to how they may be used. These include de5ignaled funds which have beEft set aside out of unreslrl¢ted funds by the trustees for specifi¢ PUTposes. At l Aprll 2023 IncDmlnB rescu￿e$ Resources At 31 March expended 2024 Gener81 funds 63,9CfvJ 89,447 IS4,5831 98,764 Prèvlous year.. At l Aprll 2022 Incoming resources Resour¢es At31 MarGh expended 2023 General funds .66,338 76,332 178,7701 63,900 15-