SOUTH SOMERSET COMMUNITY
ACCESSIBLE TRANSPORT
ACCOUNTS
YEAR ENDED 31 MARCH 2025
CONTENTS
PAGE
Directors, report
Independent examiner's report
ststement of financial activities
Balance sheet
Notes to the accounts
7-10
Company registration number 4968756
Registered charity number
1101645
MAX FOOTE ASSOCIATES LIMrrED
CHARTERED CERTIFIED ACCOUNTANTS
2 BAILEY HILL, CASTLE CARY, SOMERSET, BA7 7AD

SOUTH SOMERSET COMMUNITY ACCESSIBLE TRANSPORT
DIRECTORS, REPORT
The directors present their report with the statutory accounts of the company for the period ended 31 March
2025.
CONSTITUTION
South Somerset Community Accessible Transport {CATbus) is a company limit8d by guarantee and a
registered charily govemed by its Memorandum and Articles of Association. Registered company number
4968756.. R8gister8d charity number 1101645.
PRINCIPAL ACTIVITIES AND OBJECTIVES
The principal activtties of the company are to provide accessible and affordable communlty transport to a
rural area of South Somerset.
The objects of CATbus are to provide a community transport servits for such of the inhabitants of South
East Somerset who are in need of such a service because of age, sickness or disabilty (mental or
physical). or poverty. or because of a lack of availability of 8dequate and safe public passenger services.
DIRECTORS
The company is limited by guarantee not having a share capital. The directors, who are all trustees of the
charity, holding office during the year were as follows:
N J Anderson - Chaimian
A P Arnold
A D Moore
ARPitt
S M Place
N Shepherd
N Truman
APPOINTMENT AND TRAINING OF DIRECTORS
Direclors are appointed by the existing board of directors and members at Ordinary and Annual General
meetings. Newly appointed directors are given a verbal induction together with current relevant papers
including the governing document, policies and minutes of previous meetings. At each board meeting
financial reports of budget progress to date and operational reports, including statistical summaries of work
undertaken, are provided.
STRUCTURE. GOVERNANCE AND MANAGEMENT
The directors meet quarterly to set budgets and operational targets and review perforrnan￿ against the
goals set. The day to day runnlng of the charity is delegated to the Operations Manager.
PUBLIC BENEFIT
The directors confirm that they have complied with their duty to have due regard to the guidance on public
benefit published by the Charity Commission in exercising their powers and duties. CATbus's purpose is to
assist the young, the aged and disabled and to promote community interests by providing its users with the
opportunity for independence and greater social inclusion through its offer of community transport.
Page I

SOUTH SOMERSET COMMUNITY ACCESSIBLE TRANSPORT
DIRECTORS. REPORT
.continued
ACHIEVEMENTSAND PERFORMANCE
The core Servi￿ provided by SSCAT (CATbus) is a Suc￿sSfUl, on-demand, responsive door-to-door "Ring
& Ride" transport solution. Operating und8r Section 19 permits, CATbus runs six wheelchair-accessible min-
ibuses to serve individuals in South East Somerset who are unable to access public transport due to mobility
challenges or insufficient transport coverage.
Membership has now grown to 955 individuals, with passenger revenue increasing by 24.5 % compared to
the previous financial year. We remain committed to supporting our passengers by keeping fares affordable
while upholding the high-quality Servi￿ for which CATbus is well known.
To maintain a reliable and safe seniice, we have focused on renewing and upgrading our fleet. Rising mainte-
nance costs, driv8n by vehicle age and increased usage. have highlighted the need for investment. In April,
we wel￿med a nearly new 16-s8at minibus to replace our long-serving Iveco vehicle. In August, W8 hav8
taken delivery of Iwo additional 16-seat minibuses, replacing one of our older Crafters and expanding the
fleet to six vehicles. These additions will not only support our core Ring & Ride services but also @nhance
our ablllty to provide trips for local groups and societies.
Our Social Car Scheme continues to grow, with a notable rise in hospital appointment bookings. While driver
allocation remains a logistical challenge due to the limited number of volunteers, our dedicated volunteer
drivers continue to provide essential support to members of the community.
We are pleased to have recruited two additional minibus drivers this year, helping us meet increased demand
and ensuring that our fleet is used effici8ntly.
The financial y8ar ending March 2025 has presented significant challenges. Operating costs rose by 10.50/0,
much of which was beyond ourcontrol. At the same time, the fundraislng landscap8 has become incr8asingly
competitive, with more charities seeking support from a limited pool of resources. Despite these pressures.
we remain Optimistic that conditions will stabilise and are fully committed to adapting and meeting future
challenges.
CATbus continues to be the leading provlder of community transport in South East Somerset. Our service Is
8 lifeline for many, helping to reduce social isolation by providing essential, accessible transportation to those
who would otherwise be confined to their homes
FINANCIAL REVIEW
The statement of financial activities and balance sheet are set out on pages 5 and 6 of the accounts. The
charity recorded a surplus of £8,491 for the year being and an increase in unrestricted funds of £10.627 and
a decrease in restricted funds of £2,136.
RESERVES POLICY
The directors have established a policy, whereby sufficient unr8Strict8d funds should be accumulated over
time to enable continuation of the charity's operation for a period of six months and to provide for the funding
of anticipated capital expenditure not covered by restricted funds.
The directors note that the reserves at the 31 March 2025 are in accord to this policy.
In the financial year 2025126, tsvo buses have been purchased to upgrade our fleet to reduce maintenance
costs. Th8 impact being utilisation of our minibus fund within the restricted funds and a small deduction
from our unrestricted reserves. The directors are cognisant of the reserve policy.
Page 2

SOUTH SOMERSET COMMUNITY ACCESSIBLE TRANSPORT
DIRECTORS, REPORT
.continued
DIRECTORS, RESPONSIBILITIES
The directors are required by UK company law to prepare financial statements for each financial year which
give a true and fair view of the state of affairs of Ihe company and of the statement of financial activities of
the company for that period. In preparing these financial statements the directors are required to..
Select suitable accounting policies and apply them consistently.,
Make judgements and estimates that are reasonable and prudent.,
Prepare the financial statements on a going concern basis unless it is inappropriate to presume
that the company will continue in business.
The directors are responsible for keeping proper accounting records which disclose with reasonable
accuracy at any time the financial position of the company and to enable them to ensure that the financial
statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of
the company and hence for taking reasonable steps for the prevention and detection of fraud and other
irregularities.
The directors have complied with the duty in section 4 of the Companies Act 2006 to have due regard to
guidance published by the Charity Commission.
ADDRESS
The principal address of the company is The Balsam Centre, Balsam Park, Wincanton BA9 9HB.
ADVISORS
The company's advisors are..
Accountants: Max Foote Associates Ltd, 2 Bailey Hill, Castle Cary, Somersel, BA7 7AD
Bankers: The Co-operative Bank, PO Box 250, Delf House, Southway, Skelmersdale WN8 6
ACCOUNTS
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum &
Arlicles of Association, and Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable lo charities preparing their accounts in accordan￿ with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 1021 effective l January 2015.
This report has b&n prepared in accordance with the provisions applicable to companies subject to Ihe
small companies, regime.
ON BEHALF OF THE BOARD
Name..
Position:
Dated.. 27 August 2025
(fr4
Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES ON THE UNAUDITED
ACCOUNTS OF SOUTH SOMERSET COMMUNITY ACCESSIBLE TRANSPORT
report to the trustees on the accounts of South Somerset Community Accessible
Transport for the year ended 31 March 2025, which are set out on pages 5 to 10.
Respective responsibilities of trustees and examiner
The trustees (who are also the directors of the company for the purposes of company law)
are responsible for the preparation of the accounts. The charity's trustees consider that an
audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011
Act) and that an independent examination is needed.
Having satistied myselt that the charity Is not SUDJect to auciit under company law an(J IS
eligible for independent examination, it is my responsibility to examine the accounts under
section 145 of the 2011 Act., to follow the procedures laid down in the General Directions
given by the Charity Commission under section 145(5)(b) of the 2011 Act. and stste
whether particular matters have come to my attention.
Basis of Independent examiner's report
My examination was carried out in accordance with the General Directions given by the
Charity Commission. An examination includes a review of the accounting records kept by
the charity and a comparison of the accounts presented with those records. It also
includes consideration of any unusual items or disclosures in the accounts, and the
seeking of 8xplanations from you as trustees concerning any such matters. The
procedures undertaken do not provide all the evidence that would be required in an audit
and, consequently, no opinion is given as to whether the accounts present a 'true and fair
view and the report is limited to those matters set out in the statement below.
Independent examlnerfs statement
In connection with my examination. no matter has come to my attention which gives me
reasonable cause to believe that, in any material respect. the requirements to keep
accounting records in accordance with s386 of the Companies Act 2006 and to prepare
accounts which accord with the accounting records and to comply with the accounting
requirements of the Companies Act 2006 and with the methods and principles of the
Statement of Recommended Practice: Accounting and Reporting by Charities (applicable
to charities preparing their accounts in accordance with the Financial Reporting Standard
appliable in the UK and Republic of Ireland (FRS 102)) have not been met., or to which. in
my opinion, attention should be drawn in order to enable a proper understanding of the
accounts to be reached.
Sian Hill FCCA
Max Foote Associates Limited
Chartered Certified Accountants
2 Bailey Hill
Castle Cary
Somerset
BA7 7AD
Dated: 27 August 2025
Page 4

SOUTH SOMERSET COMMUNITY ACCESSIBLE TRANSPORT
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31 MARCH 2025
Note
2025
2025
Unr&stricted Restricted
Fund
Funds
2025
Total
2024
Total
Income
Donations and grants
Charitable activities
Investment income - interest receiv8d
52,150
120,162
341
515
52,665
120,162
341
58,287
96,443
509
Totsl income
172,653
515
173.168
155.239
Expendlture
Charitable activities
162,026
2,651
164,677
148,965
Totsl expendlture
162,026
2,651
164,677
148,965
Net In¢omel(axponditure) representlng a net movement In funds
10,627
(2,136)
8,491
6,274
R8¢onclllatlon of funds
Totgl funds brought forward
111,381
50,148
161,529
155,255
To¢al funds carrfed fonvard
122,008
48,012
170,020
161,529
Page 5

SOUTH SOMERSET COMMUNITY ACCESSIBLE TRANSPORT
BALANCE SHEET AT 31 MARCH 2025
Note
2025
2024
Flxed assets
Tangible assets
64,149
67,332
Curr8nt assets
Debtors
Cash at bank and in hand
10
19,720
90,055
18,705
79,741
Total current assets
109.775
98,446
Liabllltle8
Creditors falling due within one yaar
(3,904)
14,249)
Net current assets
105,871
94,197
Net assets
170,020
161.529
The funds of tho charfty:
Restricted income funds
Unrestricted income funds
12
12
48.012
122,008
50,148
111,381
170,020
161,529
The directors are satisfied that the company was 8ntitl8d to exemption from the provisions of the
Companies Act 2006 (the Act) relating to the audit of the financlal statements for the year by virtue of
section 477, and that no member or members have request8d an audit pursuant to section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Act with
resp8ct to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the provisions applicable to companies subject
to the small companies, regime.
The accounts were approved by the board on 27 August 2025.
ON BEHALF OF THE BOARD,
Name".
Position=
ap21.ItJ j
rrnirs
Date:
27 August 2025
Page 6

SOUTH SOMERSET COMMUNITY ACCESSIBLE TRANSPORT
NOTES TO THE ACCOUNTS
YEAR ENDED 31 MARCH 2025
1 ACCOUNTING POLICIES
The principal accounling policies adopted in the preparation of the financial statements are set out below
and have been consistenuy applied.
a) Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities".
Statement of Recommended PractlC8 applicable to charities preparing their accounts in accordance with
the Flnancial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (effective 1
January 2015) - (Charities SORP IFRS 102)), Ihe Financial Reporting Stsndard applicable in the UK and
Republic of Ireland (FRS 102) and the Companies Act 2006.
South Somerset Community AC￿ssible Transport meets the definition of a public benefit entity under
FRS 102. Assets and liabilities are initially recognisod at historical cost or transadion value.
b} D8pr8ciation
Depreciation has been computed to write off the cost of tangible fixed assets less residual value over their
expected useful lives using the following rates=.
Minibuses
10Yo straight lin8 method
Fixed assets costing less than £1.000 are not capitalised.
c) Income recognition
rou
hire char
es fares and membershi
fees
Group hire charg88, far88 and membership fees are accounted for on a receivable basis.
Grants receivable
Grants receivable are accounted for when the charlty becomes fully entitled to the funding.
Fuel Duty Rebates are accounted for on a receivable basis.
d) Resources expended
All expenditure is accounted for on an accruals basis and has been classified under headings appropriate
to the organisation. Supporl cost5 are those costs incurred directly in support of expenditure on the
objects of the charity. GovemanGe wsts are those incurred in connection with administration of Ihe
harity and compliance with constitutional and slatulory requirements.
8) Funds strudure
Unreslricted fund
Income within this fund has been generated by the charity and the use of such income has not been
restricted to a particular purpose. In addition to meeting the costs of actsvities in furtherance of the
charity's objects, the unrestricted fund has to pay for the general administration of the company.
estri
These are funds restricted to a parttcular purpose. The charity has iwo restricted funds=
The Minibus Fund r8presenls funds raised and grants received for the purchase and replacement of
buses.
The Software fund represents grants received for the purchase of specialist community transport
SO￿are.
fl Pensions
Employees of the charity are entitled to join a defined contribution 'money purGhase' scheme. There were
no outstandino contributions at the year end.
Page 7

SOUTH SOMERSET COMMUNrrY ACCESSIBLE TRANSPORT
NOTES TO THE ACCOUNTS
YEAR ENDED 31 MARCH 2025
INCOME
Total funds
2025
Total funds
2024
Unroslricted
funds
RestriGt8d
funds
Uonatlons and Grants
Grants from Town and Parish Councils
Donation from Somerset Community Foundation
Donation from Sherborne Classic Car Show
Donalion from Friends of Verringlon Hospitsl
Donation from Wincanlon Freem8sons
Donation from Albert Hunt
Donation from C8ry Care5
Donation from The cop8rats.ve Fund
Donation from Penselwood Parochial Church Council
other Donations
13,700
5,000
3,000
5,000
1,000
13.700
5,000
3,000
5,000
1,000
8,425
10,000
6,000
5,000
3,000
1,500
1,020
aoo
22,542
24,450
515
24,965
Total Incoma from donatlons and grants
52,150
515
52,665
58,287
INCOME FROM CHARITABLE ACTIVITIES
Group hire charges and contracts
Fares and membership fees
Concessionary fare rebales
Fuel Duly r8bates
Employment allowance '
33,716
41,445
36,160
5,302
3,539
33,716
41,445
36,160
5,302
3.539
27,919
31.640
29,322
4,559
3,003
Total Incom8 from charltable actlvltles
120.162
120,162
96,443
4 EXPENDrruRE
Activities
undertaken
dlreclly
Total
2025
Total
2024
Support Costs
Provision of transport S8lViC88'.
Fuel
Vehicle maintenance
Vehicle Ilcences and Insurance
Vehicle depreciation '
Salaries- Drivers
Salaries- Operalions Manager
Pension - Drivers
Penslon - Operations Manager
Employers, National Insurance - Drlvers '
Employers, National Insurance - Operations Manager.
Miscellaneous transport costs
Training
Protectlve dothing and personal protective equipment
Bad debts written off
Stspport costs - note 6
11,484
16,959
9,081
3,183
59.053
30,405
189
725
598
2.941
429
11,484
16,959
9,081
3,183
59,053
30,405
189
725
598
2,941
429
12,526
21,113
6,015
1,972
50,699
27.377
133
639
480
2.523
664
165
30
476
673
476
673
28,481
28,481
24,729
Totsl of expondlture on charitablg actlvlti08
136,196
28.481
164,677
148.965
All Employevs National Insurance costs were covered by the Employment Allowance claimed during the yèar.
Depreciation includes £2.13612024 - £1,323) of expenditure from restricted funds.
**
Page 8

SOUTH SOMERS￿ COMMUNrrY ACCESSIBLE TRANSPORT
NOTES TO THE ACCOUPTr3
YEAR ENDED 31 MARCH 2025
ALLOCAMON OF SUPPORT COSTS BY ACTivrrf
Provision of
Iransport
servi(xs
Provision of
transport
services
Apporhonmenl
tnethod
2025
2024
Insuranc6
Subscriptions
Salaries- fin8n¢e and adminislralion
Advertising and retxuitmtsnt
Rent, rates and room hire
Telephone
Office equipment repairs and renewals
Printing, postsge and stslionery
Softw8re
Bank ¢harge8
Log81 foes
Accountancy
Actual use
Actu81 use
Actual use
Actual use
Actual use
Actual use
Aclual us•
Actual use
Actual use
Actual use
Actual use
Actual use
987
120
17.381
797
2,727
2.601
503
1,021
877
120
15.264
1.169
2,562
1,872
96
603
327
288
303
1.248
69
1.251
28,481
24,729
STAFF COSTS
Totsl
2024
To¢81
2023
Gross wag8s and $8lari88
Social Sgcufily costs
106,839
3,539
93.340
3,003
110.378
96.343
Average numbèr of employe88
16
The following Tru51ees received emoluments as drivers:
Andrèw Moore- £6,56512024- £4,126)
Adri8n Pllt- £3,04812024- £10,242)
No employee received emoluments of more than £80.(N]O.
NET INCOME FOR THE YEAR
2025
202d
Thls is slated after charging..
Depreci81ion of18nglllo assets - owned
3.183
1,972
TANGIBLE FIXED ASSETS
Minlbu8es
COST
Al 1 April 2024
Additions
Disposals
196.743
At 31 March 2025
196.743
DEPRECIATION
Al 1 April 2024
Charge lor the year
Eliminated on dispD58ls
129.411
3.183
At 31 March 2025
132,594
NET BOOK VALUE
Al 31 March 2025
64,149
At 31 March 2024
67,332
P896 9

SOUTH SOMERSET COMMUNrrY ACCESSIBLE TRANSPORT
NOTES TO THE ACCOUNTS
YEAR ENDED 31 MARCH 2025
10 DEBTORS
2025
2024
Trade debtors
Other debtors
832
18,888
37*
18.328
19,720
18,705
11
CREDITORS
amounts falling due within one year
2025
2024
Trade creditors
Taxation and social security
Other creditors
1,751
1,062
1,091
2,219
939
1,091
3,904
4,249
12 MOVEMENTS IN FUNDS
Unrestricted
Funds
Restricted Funds
Minibus
Software
Fund
Fund
Total
Funds
Balance at 1 April 2024
Incoming resources
Outgoing resources
111,381
172,653
(162,026)
47,955
515
{2,651)
2,193
161,529
173,168
(164.677)
Balance at 31 March 2025
122,008
45,819
2,193
170,020
The Minibus fvnd is for donations and grants to fund the purchase and replac8ment costs of minibuses.
The cost of the minibuses has been included in the balance sheet as a tangible fixed asset.
Tha balance on the Minibus fund includes £45.819 (2024 £47,955) which will be written off as depreciatitsn
over the useful life of the buses.
13 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted
Funds
Restricted Funds
Minibus
Software
Fund
Fund
Total
Funds
Tangible fixed assets
Cash at bank and in hand
Other current net assetsl(liabilities)
18.330
87,862
15,816
45.819
64,149
90,055
15,816
2,193
Total
122.008
45.819
2,193
170.020
14 CAPITAL COMMITMENTS
The Charity ordered a minibus during the year ended 31 March 2024. A deposit of £14,605.75 was paid
in that year. The final payment of £43,817.25 made in April 2025.
The Charity ordered a further bus during the year ended 31 March 2025 for £32,740. Payment was made
after the year end.
Page 10