## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |||||||Total|Total| |---|---|---|---|---|---|---|---| |||||Unrestricted|Restricted|Funds|Funds| ||||Note|Funds|Funds|2021|2020| |Income fmm|||||||| |Donations
and legacies||||428,662||428,662|239,017| |Chatitable
activities||||500|76,903|77,403|119,683| |Investments||||20||20|166| |Other||||11,058||11,058|| |Total Income||||440,240|76&903|517,143|358,866| |Expenditute|on||||||| |Raising funds||||35,335||35,335|43373| |Chantable
Activities||||221,845|54,217|276,062|382,576| |Total Expenditure||||257,180|54,217|311,397|425,849| |Net Movement|in Funds for the year|||183&060|22,686|205,746|-66,983| |Reconciliation|ofFunds||||||| |Total funds brought||forward||(18,983)||(18,983)|48,000| |Total funds carried forward|||14|164,077|22,686|186,763|-18,983| ## ||||Note||2021|2020| |---|---|---|---|---|---|---| |Cash Flows fmm Operating|Activities|||||| |Net Cash from/(used
in) Operating
Activities||||16|163,001|51,381| |Cash Flows ftom Investing|Activities|||||| |Interest received|||||20|166| |Net Cash provided by Investing
Activities|||||20|166| |Change in cash and cash equivalents||in the year|||163,021|(51,215)| |Cash and Cash Equivalents|at the|||||| |Beginning ofthe Year|||||49,203|100,418| |Cash and Cash Equivalents|at the|||||| |End ofthe Year||||17|212224|49 242| ## |I|Accounting
Policies
guarantee|Accounting
Policies
guarantee|||||| |---|---|---|---|---|---|---|---| ||The|charity
is a company
limited by
and has no shme capitaL In the event oEthe charity being wound up the liability|||in|respect|| ||ofthe guarantee
is limited to r(1 per member ofthe charity.||||||| ||a)|BasisofPreparation|||||| |||The financial
statements
have been ptepamd
in accordance with Accounting
and Repotting by Charities Statement ofRecommended|||||| |||Practice applicable to chatities preparing
their accounts in accordance with the Financial Repotting
Standard
applicable||in the|||UK| |||and Republic ofIreland (FRS102)(effective Ijanuary
2015) - ChariYies SORP (FRS 102), the Financial Reporting Standard
in the UK and Republic ofIreland (FRS 102)and the Companies Act 2006.||||applicable|| |||The Campaign
for Better Tmnsport
Charitable Tmst meets the definition ofapublic benefit entity under FRS102.Assets and|||||| |||liabilities are initially recognised at historical cost ot transaction
value unless otherwise
stated in the relevant policy note(s).|||||| ||b)|Fixed Assets|||||| |||Tangible
fixed assets cosring $1,000or more are capttalised
and recognised
when future economic benefits sre probable|||and||the cost| |||ofthe asset can be measured
teliably. Depreciation
is prosuded
on the fosowing basta: Plant gt Machinery
—25%.|||||| ||c)|Incoming resources|||||| |||Voluntary
income and donations
are taken into the accounts when received.
The income from funiksising
ventures|is||shown gross,||| |||with the associated costs included
in fundmising
costs.|||||| ||d)|Resources expended|||||| |||All expenses ate accounted for on an accruals basis. Wherever
possible costs are allocated directly to the appmpriate|||activity; other||| |||costs common
to all activiues atc apportioned
between
those activities on the basis ofthe proporrion ofstaff time spent duting each|||||| |||year in connection
with each activity (see Note 6).|||||| |||Fundrusing
expenthture
compnses
costs incurred
in asldng people and otganisations
to donate to the charity's work.|||This||includes| |||the costofadvemsing
fot donations
and the staging ofspecial funikaising
events.|||||| |||Expenditure
mcurred
in connection
with the specific objects ofthe chatity is included under
the heading
Charitable
Activities.|||||| ||e)|Donated Services|||||| |||Donated services are recognised
as income when the receipt ofeconomic benefit from the use by the charity ofthe item is||||probable|| |||and that economic benefit can be measuted
reliably.|||||| ||I)|Interest Receivable|||||| |||Interest on funds held on deposit is mduded
when receivable and the amount
can be measured
reliably.|||||| ||g)|Pension costs
The charity operates a defined contribution
scheme with a charity contribution
of8%ofsalary costs. The costofproviding|||||pensions| |||for employees
is charged to the Statement
ofFinanrial
Activities in the year in which the contributions
ate payablc.|||||| ||h)|Value Added Tax (VAT)|||||| |||VAT is subject to pamal
exemption
and VAT not recovered
by the charity
is included
in relevant
costs in the|||||| |||Statement ofFinancial Activities.|||||| ||i)|Operating
Leases|||||| |||The charity has no current operating
leases.|||||| ||j)|Funds
General funds are unrestricted
funds which are available for use at the discretion ofthe trustees m furtherance ofthe|general||||objects| |||ofthe chatity and have uot been designated
Eor other purposes.|||||| |||Designated
funds comprise
Funds which have been set aside by the trustees
Forpanicular
putposes.|||||| |||Restricted funds ate funds which are to be used in accordance «4th specific restrictions
imposed by donots or which|have|||been raised|| |||by the charity for particubr puqioses. The cost ofraising and administering
such funds are charged against the specific|||fund.||| ||k)|Taxatiou|||||| |||The charity is exempt from tax on income and fpins falling within part 10 oEthe Income Tax Act 2007 or section 252||ofthe|||Taxation| |||ofChargeable
Gains Act 1992to the extent that these ate applied to its charitable
activities.|||||| ||I)|Going Concern|||||| |||The Trustees
have teviewed
the risks and cettainty of income for the following
year and are confident
that the|chatity||||will have| |||sufficient income to meet any liabilities
and retain the current
reserves
level. They believe that the charity
mill continue||||as a going|| |||concetn.|||||| ## ||Notes|Notes|to the Finan|cial Statements|for the year|ending 31s|tMarch 20| |---|---|---|---|---|---|---|---| |2|Income from donations||and legacies||Unrestricted|Restricted|Total| ||||||Funds|Funds|2021| ||Core grants and donations||||||| ||Prior Year||||Unrestricted|Restricted|Total| ||||||Funds|Funds|2020| ||Core grmts snd donations||||||| |3|Income fmm charitable||activities||||| ||||||Umestricted|Restricted|Total| ||||||Funds|Funds|2021| ||Research and Education||||500|76,903|77,403| ||Friar Year||||Unrestricted|Restricted|Total| ||||||Funds|Funds|2020| ||Research and Education||||||119,683| |4|Investment
Income|||||Unrestricted|Unrestricted| |||||||Funds|Funds| |||||||2021|2020| ||Deposit account interest|||||20|| ||||||||Unrestricted| |5|Costs ofraising funds|||Unrestricted|Restricted|Total|Total| |||||Funds|Funds|2021|2020| ||Direct staff costs|||23,696||23,696|21,735| ||Direct other costs|||7,513||7,513|1,252| ||Support costs||||||| |||||35335||35,335|43,273| ||Analysis ofsupport|costs|||||| |||||||2021|2020| ||Staffcosts||||||12,223| ||Premises costs|||||489|1,961| ||Offrce costs|||||3,238|5,339| ||Governance
costs|||||399|763| |6|Cost ofCharitable|Activities|||Activities||| ||||||undertaken|Support|Total| ||||||directly|Costs|Funds| ||||||2021|2021|2021| ||||||||A| ||Research and Education||||221,845||| ||||||Activities||| ||||||undertaken|Support|Total| ||||||directly|Costs|Funds| ||||||2020|2020|2020| ||||||||A| ||Reseatch and Education||||||382,576| |Analysis of|support costs||| |---|---|---|---| |||2021|2020| |Staffcosts||41,927|89,441| |Premises costs||5,626|14,348| |Office costs||37v'143|39,155| |Governance|costs||5,586| ## |||||||2021|2020| |---|---|---|---|---|---|---|---| ||||||||A'| ||Pension costs|||||23,446|18,407| ||Fees payable|to the Charity's|independent|exanunet|in tespect of:||| ||Independent|examination||||2,355|2,250| |8|StaffCosts|||||2021|2020| ||Wages and Salaries|||||179,326|241,619| ||Social Security Costs|||||14,182|18,900| ||Pension Costs|||||23,446|18,407| ## ## ## ## |11|Debtors
No|tes to the Financial Statements
for t|he year ending 31st|March 202| |---|---|---|---|---| ||||2021|2020| ||Due within one year|||| ||Tmde debtors||14,580|12,000| ||Other debtors||582|| ||Prepayments
&Accrued Income||807|383| ||||15,969|12383| |12|Creditors: Amounts|falling due within one year||| ||||2021|2020| ||Other loans|||12,500| ||Trade creihtors||15,985|2,695| ||Other taxation and social security||8,798|10,102| ||Other cteditors||5,298|4,063| ||Accmals||11,349|13,709| |13|Creditors: Amounts|falling due after more than one year||| ||||2021|2020| ||Other loans|||37,500| ## |Statement of|Funds||||| |---|---|---|---|---|---| |Statement of|funds - current year|Balance as at|||Balance ss at| |||N-Apr-20|Income|Expenditure|31-Msr-21| |Unrestricted|Funds||||| |General funds|||||164,077| |Restricted Funds|||||| ||||||22,686| |Total ofFunds|||||| |Statemeat of|funds - prior year|Balance as at|||Balance as at| |||N-Apot9|Income|Expenditure|31-Mar-20| |Unrestrieted|Funds||||| |General funds||ii|3isa||| |Restricted Funds|||||| |Freight on Rail||12,252|||| |Total ofFunds|||||| ## |Analysis|ofn|et assets between funds - current pe|riod||| |---|---|---|---|---|---| ||||Unrestricted|Restricted|Total| ||||Funds|Funds|Funds| ||||2021|2021|2021| ||||||A'| |Current|assets||205,507|22,686|228,193| |Creditors|due|within one year|(41,430)||(41,430)| |Creditot's|due|in more than 1 year|||| ||||164,077|22,68G|186,763| |Analysis|ofn|et assets between funds - prior perio|d||| |---|---|---|---|---|---| ||||Unrestricted|Restricted|Total| ||||Funds|Funds|Funds| ||||2020|2020|2020| |Current|assets||61&86||61,586| |Creditots|due|within one year|(43,069)||(43,0G9)| |Creditots|due|in more than 1 year|(37,500)||(37,500)| ||||||18,983| |||||||||2021|| |---|---|---|---|---|---|---|---|---|---| |||||||||A|| ||Net income|for the||period (as per|Statement ofFinancial|Activities)||205,746|(6G,983)| ||Adjustments|for:|||||||| ||Dividends,
interests|||and rents fmm investments||||(20)|(166)| ||decrease)/Decrease|||in debtors||||(3,58G)|30,555| ||Increase/(Decrease)|||in creditors due within One Year||||(1,639)|(14,787)| ||Increase/(Decrease)|||in creditors due after more than One Year||||(37,500)|| ||Net Cash fmm/used|||in Opemting|Activities||||| |17|Analysis of|cash and cash equivalents||||||2021|2020| ||Cash in hand|||||||212,224|49,203| ||Total cash and cash equivalents|||||||212t2M|| |18|Analysis of|Net|Debt||||||| ||Analysis of|Net|Debt - current year||||||| |||||||||Foundation
for|| |||||||||Integrated|| |||||||||Transport|| |||||||At||Loan|At| |||||||01-Apr-20|Cashflows|Movement|31-Mar-21| ||Cash at bank|and|in|hand||49,203|213,021|(50,000)|212,224| ||Debt due after 1||yest|||(37,500)||37,500|| ||Debt due vdtbin||1 ymr|||(12,500)||12,500|| ||||||||||212,224| ## |Analysis ofNet Debt - prior year|||Tmollport|| |---|---|---|---|---| ||At||Loan|At| ||01-Apr-19|Cashflovss|Movement|31-Mai-20| |Cash at bank and in hand|100,418|(51,215)||49,203| |Debt due aftet 1 year|(50,000)||12,500|(37,500)| |Debt due within
1 year|||(12,500)|(12,500)| ## ## ##