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2025-12-31-accounts

REGISTERED COMPANY NUMBER: 01515143 (England and Wales) REGISTERED CHARITY NUMBER: 1105202

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

BEXHILL COMMUNITY BUS LIMITED (A COMPANY LIMITED BY GUARANTEE)

Gibbons Mannington & Phipps LLP Chartered Accountants 20 Eversley Road Bexhill-on-Sea East Sussex TN40 1HE

BEXHILL COMMUNITY BUS LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025

Page Page Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6 to 7
Notes to the Financial Statements 8 to 14

BEXHILL COMMUNITY BUS LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st December 2025. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

To provide a community transport service for such inhabitants of Bexhill and its neighbourhood who are in need of such a service because of age, sickness or disability (mental or physical) or poverty or because of a lack of availability of adequate and safe public passenger services.

Public benefit

The Trustees have had due regard to public benefit guidance published by the Charity Commission, and in their opinion the report on the achievements and performance demonstrates that they have complied therewith.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

2025 was another good year for the Bexhill Community Bus with further increases in both income and in passenger numbers.

Overall passenger numbers were up again - although the number of fare-paying passengers decreased by 9.45% this was more than offset by a 4.46% increase in those with concessionary cards. Our total passenger numbers of 37,770 were slightly under the 2019 total of 39,005, but still very good. The East Sussex County Council fare cap finishes at the end of January 2026 and it will be interesting to see whether this impacts on 2026's passenger numbers.

Total income for 2025 was up with increases in cash fares and in reimbursement for concessionary cards. Hastings Direct renewed their sponsorship of the 2024 bus.

Adult single fares remain at £1.50 for 2026 and we hope to maintain these through 2027.

We conducted our second passenger survey in June 2025 and the overall satisfaction rating of 9.79 was up on the 9.70 score from our January 2023 survey. Nearly 100 passengers completed the survey and there were many lovely compliments about the friendliness and helpfulness of the crews as well as numerous comments about how reliable and punctual our services are.

Volunteer numbers were fairly static with leavers being replaced by new recruits.

FINANCIAL REVIEW

Financial position

Fare receipts have increased by 27% this year, this was due to an increase in passenger numbers and the January 2025 raise in the price of fares. Other sources of income remained similar to the previous year, although the rebate of business rates was much less this year as the 2024 rebate covered multiple years.

The costs of running and maintaining the vehicles increased this year. Other overheads remained at a similar level as last year.

There was a deficit overall, before the change in the value of the investments, of £3,794. The investments showed a gain for the year of £18,156 so there was a net increase in funds of £14,362.

Surplus funds enabled us to invest a further £22,500 in our investment portfolio and the unrealised gains has resulted in our investments going up by over £40,000 in the year.

The surplus for the year has been added to the total funds which now stand at £330,171 to carry forward to next year.

Page 1

BEXHILL COMMUNITY BUS LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2025

FINANCIAL REVIEW

Investment policy and objectives

Spare capital has been invested to produce investment income in a safe environment and the portfolio is managed by Handelsbanken Wealth & Asset Management, the Charity's investment managers. Income generated is currently being added to the capital in order to provide Capital growth towards the cost of new buses in the future.

Reserves policy

The Charity will retain sufficient reserves to enable it to deal with the timely replacement of buses and other working assets in line with its regular replacement policy. Reserves are invested with investment managers.

PLANS FOR FUTURE PERIODS

In 2026, the company:

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The Company was incorporated on 1st September 1980, subsequently it was agreed in that any taxable profits made would be covenanted to Bexhill Council of Voluntary Services. Due to the winding up of this organisation, the Company sought Charity Commission approval for registration as a Charity in its own right. The application was approved and the Company was registered as a Charity on 29th July 2004. The Charity/Company is controlled by its Memorandum and Articles of Association as amended by Special Resolutions dated 13th May, 9th July 2004 and 8th March 2022.

Structure and management

The power of appointing new or additional Trustees/Directors is vested in the Trustees/Directors.

Any policy decisions are taken by the Trustees/Directors. There were no changes in policy during the year.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

01515143 (England and Wales)

Registered Charity number

1105202

Registered office

Unit 2 Beeching Close Bexhill-on-Sea East Sussex TN39 3YF

Page 2

BEXHILL COMMUNITY BUS LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2025

Trustees

A L Hymans S Hardie J Pacitti B Drayson (resigned 25/8/2025) Mrs L Langlands D Everiss Mrs E White (resigned 2/4/2025) A Smale S A Warcup A R Loftus Mrs J Seares (appointed 8/7/2025)

Independent Examiner

David Ashby FCCA ACA Gibbons Mannington & Phipps LLP Chartered Accountants 20 Eversley Road Bexhill-on-Sea East Sussex TN40 1HE

Bankers

Lloyds Bank 17 Wellington Place Hastings East Sussex TN34 1NX

Solicitors Gaby Hardwicke 34 Wellington Square Hastings, East Sussex TN34 1PN

Investment Managers

Handelsbanken Wealth & Asset Management No 1 Kingsway, London WC2B 6AN

Approved by order of the board of trustees on 22nd April 2026 and signed on its behalf by:

A Smale - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BEXHILL COMMUNITY BUS LIMITED

Independent examiner's report to the trustees of Bexhill Community Bus Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st December 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes 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 statement

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 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 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 the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

David Ashby FCCA ACA

Gibbons Mannington & Phipps LLP Chartered Accountants 20 Eversley Road Bexhill-on-Sea East Sussex TN40 1HE

15th May 2026

Page 4

BEXHILL COMMUNITY BUS LIMITED

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2025

2025 2024
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 2,660 - 2,660 3,076
Charitable activities
Fare receipts 46,514 - 46,514 36,425
Bus hire charges 40 - 40 -
Fuel duty rebates 5,136 - 5,136 6,019
Garage rents 2,100 - 2,100 2,100
Other trading activities 3 963 - 963 1,667
Investment income 4 71 - 71 236
Other income 5 259 - 259 4,241
Total 57,743 - 57,743 53,764
EXPENDITURE ON
Charitable activities 6
Community buses 49,737 - 49,737 23,562
Office and other costs 9,674 - 9,674 10,755
Garage costs 2,126 - 2,126 2,066
Total 61,537 - 61,537 36,383
Net gains on investments 18,156 - 18,156 8,456
NET INCOME 14,362 - 14,362 25,837
RECONCILIATION OF FUNDS
Total funds brought forward 315,809 - 315,809 289,972
TOTAL FUNDS CARRIED FORWARD 330,171 - 330,171 315,809

The notes form part of these financial statements

Page 5

BEXHILL COMMUNITY BUS LIMITED

BALANCE SHEET 31ST DECEMBER 2025

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
12
81,936
Investments
13
233,623
315,559
CURRENT ASSETS
Debtors
14
3,659
Cash at bank and in hand
15,753
19,412
CREDITORS
Amounts falling due within one year
15
(4,800)
NET CURRENT ASSETS
14,612
TOTAL ASSETS LESS CURRENT
LIABILITIES
330,171
NET ASSETS
330,171
FUNDS
17
Unrestricted funds
TOTAL FUNDS
Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
2025
Total
funds
£
81,936
233,623
315,559
3,659
15,753
19,412
(4,800)
14,612
330,171
330,171
330,171
330,171
2024
Total
funds
£
109,682
192,967
302,649
2,554
11,807
14,361
(1,201)
13,160
315,809
315,809
315,809
315,809

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The notes form part of these financial statements

continued...

Page 6

BEXHILL COMMUNITY BUS LIMITED

BALANCE SHEET - continued 31ST DECEMBER 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 22nd April 2026 and were signed on its behalf by:

D Everiss - Trustee

A Smale - Trustee

The notes form part of these financial statements

Page 7

BEXHILL COMMUNITY BUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

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, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Financial reporting standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

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.

Government grants are recognised when the charity becomes unconditionally entitled to the grant.

For legacies, entitlement is when probate is granted, the amount known, there are sufficient funds available for distribution or when a distribution is received and the amount can be measured reliably.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Leasehold property - Straight line over the life of the lease
Bus equipment - 20% on cost
Office furniture and fittings - 20% on cost
Community buses - 25% on reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

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.

continued...

Page 8

BEXHILL COMMUNITY BUS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2025

1. ACCOUNTING POLICIES - continued

Cash at bank

Cash at bank includes cash and short term highly liquid investments.

Debtors

Debtors are recognised at their recoverable amounts to which the charity is entitled.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement value.

2. DONATIONS AND LEGACIES

Passenger and other donations
Gift aid tax recoverable
Grants
Grants received, included in the above, are as follows:
East Sussex County Council
3.
OTHER TRADING ACTIVITIES
Profit from raffle
Adverts on community buses
4.
INVESTMENT INCOME
Dividends and interest
5.
OTHER INCOME
Business rates refund
Bank compensation
2025
£
1,522
312
826
2,660
2025
£
826
2025
£
130
833
963
2025
£
71
2025
£
234
25
259
2024
£
1,892
358
826
3,076
2024
£
826
2024
£
-
1,667
1,667
2024
£
236
2024
£
4,241
-
4,241

continued...

Page 9

BEXHILL COMMUNITY BUS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2025

6. CHARITABLE ACTIVITIES COSTS

Community buses
Office and other costs
Garage costs
7.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Vehicle tax and insurance
Fuel and oil
Vehicles repairs and servicing
Annual ticket software
Office rent, rates, light and heat
Office repairs
Garage expenses
Stationery, postage, computer expenses and advertising
Telephone (inc. broadband)
Sundry expenses
Fuel card charges
Medicals
Training costs
Depreciation
Profit on sale of bus
8.
SUPPORT COSTS
Office and other costs
Support costs, included in the above, are as follows:
Direct
Costs (see
note 7)
£
49,737
8,515
2,126
60,378
Support
costs (see
note 8)
Totals
£
£
-
49,737
1,159
9,674
-
2,126
1,159
61,537
2025
2024
£
£
5,194
3,924
8,730
8,389
6,584
3,593
1,584
1,584
5,496
6,376
517
391
2,126
2,066
611
381
438
408
887
839
135
162
330
889
-
96
27,746
36,760
-
(30,589)
60,378
35,269
Governance
costs
£
1,159

Governance costs

Governance costs
2025 2024
Office
and other Total
costs activities
£ £
Annual return fee 34 34
Accountancy 755 715
Independent examination fees 370 365
1,159 1,114

continued...

Page 10

BEXHILL COMMUNITY BUS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2025

9. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025 2024
£ £
Depreciation - owned assets 27,746 36,760
Surplus on disposal of fixed assets - (30,589)

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st December 2025 nor for the year ended 31st December 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st December 2025 nor for the year ended 31st December 2024.

11. STAFF COSTS

There were no staff costs for the year ended 31st December 2025 nor for the year ended 31st December 2024.

12. TANGIBLE FIXED ASSETS

COST
At 1st January 2025 and
31st December 2025
DEPRECIATION
At 1st January 2025
Charge for year
At 31st December 2025
NET BOOK VALUE
At 31st December 2025
At 31st December 2024
Leasehold
property
£
58,976
58,976
-
58,976
-
-
Bus
equipment
£
3,206
2,008
599
2,607
599
1,198
Office
furniture
and
fittings
£
1,905
1,604
101
1,705
200
301
Community
buses
£
204,254
96,071
27,046
123,117
81,137
108,183
Totals
£
268,341
158,659
27,746
186,405
81,936
109,682

The leasehold property consists of a garage to house community buses on land leased from Rother District Council for a period of twenty one years from 23rd October 2000 at an initial rent of one peppercorn (if demanded).

continued...

Page 11

BEXHILL COMMUNITY BUS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2025

13. FIXED ASSET INVESTMENTS

MARKET VALUE
At 1st January 2025
Additions
Unrealised gain/(loss)
At 31st December 2025
NET BOOK VALUE
At 31st December 2025
At 31st December 2024
Listed
investment
£
192,967
22,500
18,156
233,623
233,623
192,967

At the year end there were no investment assets outside the UK.

The historical cost of the listed investments is £184,780.

14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Other debtors 692 43
VAT 232 361
Prepayments 2,735 2,150
3,659 2,554
15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade creditors 156 114
Other creditors 4,641 1,084
Accrued expenses 3 3
4,800 1,201

16. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 2024
£ £
Within one year - 1,170

continued...

Page 12

BEXHILL COMMUNITY BUS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2025

17. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net
movement At
At 1/1/25 in funds 31/12/25
£ £ £
Unrestricted funds
General fund 315,809 14,362 330,171
TOTAL FUNDS 315,809 14,362 330,171
Net movement in funds, included in the above are as follows:
Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 57,743 (61,537) 18,156 14,362
TOTAL FUNDS 57,743 (61,537) 18,156 14,362
Comparatives for movement in funds
Net
movement At
At 1/1/24 in funds 31/12/24
£ £ £
Unrestricted funds
General fund 289,972 25,837 315,809
TOTAL FUNDS 289,972 25,837 315,809
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 53,764 (36,383) 8,456 25,837
TOTAL FUNDS 53,764 (36,383) 8,456 25,837

continued...

Page 13

BEXHILL COMMUNITY BUS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2025

18. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st December 2025.

19. LIMITED LIABILITY OF MEMBERS

The liability of the members is limited to a sum of £10 being the amount that each member undertakes to contribute to the assets of the Charity in the event of its being wound up while he, she or it is a member or within one year after he, she or it ceases to be a member, for

(1) payment of the charity's debts and liabilities incurred before he or she or it ceases to be a member;

20. SCHEDULE OF BUSES

SCHEDULE OF BUSES
RJ24AHA RX20RNJ Total
£ £ £
Cost
At 1st January 2025 113,674 90,580 204,254
Addition during the year 0 0 0
Disposal during the year 0 0 0
At 31st December 2025 113,674 90,580 204,254
Depreciation
At 1st January 2025 28,419 67,652 96,071
Charge for the year 21,314 5,732 27,046
On disposal 0 0 0
At 31st December 2025 49,733 73,384 123,117
Net book value
At 31st December 2025 63,941 17,196 81,137
At 31st December 2024 85,255 22,928 108,183

Page 14

BEXHILL COMMUNITY BUS LIMITED

FOR THE YEAR ENDED 31ST DECEMBER 2025

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21. Investments
At 1st January 2025 Acquisitions Sales Realised Unrealised At 31st December 2025
Market Gains/ Gains/ Market Historical
Number Value Number Cost Number Proceeds (Losses) (Losses) Number Value Cost
£ £ £ £ £ £ £
UK Funds
Managed Property Funds
Hb Cautious Multi Asset
Fund C Accumulation 107,390.437 172,952.30 19.06.25 6,142.294 10,000.00 16,363.40 120,733.981 211,815.70 164,780.33
09.11.25 4,349.343 7,500.00
10.12.25 2,851.907 5,000.00
Hb Cautious Sustainable Multi
Asset Fund C Accumulation 19,767.595 20,014.69 1,792.92 19,767.595 21,807.61 20,000.00
192,966.99 22,500.00 - - 18,156.32 233,623.31 184,780.33
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