2022-03-31-accounts - Ilkley & District Good Neighbours Community Transport

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Ilkley & District Good Neighbours Community Transport

Charity number 1105631

A company limited by guarantee number 05109768

Annual Report and Financial Statements

for the year ended 31 March 2022

Ilkley & District Good Neighbours Community Transport

Annual Report and Financial Statements for the year ended 31 March 2022

Contents	Page
Trustees' report	2 to 4
Examiner's report	5
Statement of financial activities	6
Balance sheet	7
Notes to the accounts	8 to 11

Prepared by West Yorkshire Community Accountancy Service CIO

Ilkley & District Good Neighbours Community Transport

Trustees' report for the year ended 31 March 2022

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates John Barker Chair Ian Wilson Treasurer John Jewitt Deceased August 2022 Geoffrey A Maldwyn-Jones Peter Settle Stephen Butler Appointed July 2022 Charity number 1105631 Registered in England and Wales Company number 05109768 Registered in England and Wales Registered and principal address Bankers Riddings Hall HSBC Bank plc Riddings Road 1 Wells Road Ilkley Ilkley LS29 9LU LS29 8HG

Dates Deceased August 2022 Appointed July 2022 Registered in England and Wales Registered in England and Wales

Independent examiner

Simon Bostrom FCIE West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a company limited by guarantee and was formed on 22 April 2004. It is governed by a memorandum and articles of association as amended by special resolution on 21 March 2017. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £10.

Method of recruitment and appointment of trustees

The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.

Ilkley & District Good Neighbours Community Transport

Trustees' report (continued) for the year ended 31 March 2022

Objectives and activities

The charity's objects

To provide a community transport service for such of the inhabitants of Ilkley, Addingham, Burley-In-Wharfedale and Menston 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.

The charity's main activities

Ilkley Community Transport provides transport for disadvantaged residents throughout our locality. We also assist voluntary and community organisations, charities and local authorities by providing the accessible transport and driver training necessary to achieve their own objectives.

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit.

John Jewitt

Very sadly in August 2022 we lost John. He was one of the founders of the charity and a long term and active trustee. His legacy will live on the organisation.

Achievements and performance

The pandemic largely prevented any activity before July so there were effectively nine months of operation in the year. This followed a year with very little activity which is reflected in the prior year comparisons in the accounts. At the end of June our new coordinator, David Steel was appointed, and he has established himself effectively in managing the office operations and keeping the buses safe and legal to use, as well as helping with the driving.

We continue to operate 3 minibuses and a community car lift scheme. During the year we completed over 200 bus hires for 29 groups with 115 of the passengers using the lift. The buses covered nearly 8,000 miles during the year, supporting a range of local organisations enabling a regular supermarket run and a wide variety of social, cultural and sporting activities for young and old alike.

We provided 70 car lifts mainly for medical appointments, including Covid vaccinations in the early part of the year.

We are most grateful to the following organisations for financial support provided during the year:

National lottery community fund - Support to staff and office costs Ilkley Town Council - Support to staff and office costs Bradford Council - ARG Coronavirus recovery fund

The Trustees would like to thank not only our own volunteers but also the Community Action Ilkley co-ordinator Mary Hamilton and all the office volunteers for their unstinting efforts throughout the year. We would like to emphasise to them that by helping us to operate, they are also helping many other voluntary and community groups to achieve their aims.

Financial review

The net expenditure for the year was £9,391, including net expenditure of £24,102 on unrestricted funds and net income of £14,711 on restricted funds.

Ilkley & District Good Neighbours Community Transport Trustees' report (continued) for the year ended 31 March 2022

Reserves policy

The trustees believe there is no need to set aside specific reserves within the annual report and accounts. All potential liabilities would be adequately covered by available funds. The only unbudgeted liabilities would be major repairs to one or more of the buses. In the event that sufficient funds were not readily available to cover a repair, the trustees would have the option of disposing of one vehicle either to avoid the repair cost or to provide funds to repair another bus.

The trustees are of the opinion that the value of the fixed assets of the charity, namely the minibuses, should be considered as unrestricted funds. This is because they are held for use by the charity to achieve its charitable objectives.

In the event that unrestricted funds increase to a level that is more than adequate to cover any potential bus repairs and other budgeted liabilities, the trustees will consider deeming a proportion to a reserve for a future bus purchase, given the significant cost of such vehicles.

The trustees will review the adequacy of the unrestricted funds at least once a year, and prior to any major expenditure on vehicle repairs, these reviews to be documented and held with the trustee minutes.

The charity's free reserves, excluding fixed assets, at the year end were £37,010.

Statement of trustees' responsibilities

The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.

Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities SORP;

make judgements and estimates that are reasonable and prudent;

state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.

approved by the board of trustees on 3/11/2022

Ian Wilson (Trustee)

Ilkley & District Good Neighbours Community Transport

Independent examiner's report to the trustees of Ilkley & District Good Neighbours Community Transport

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2022, which are set out on pages 6 to 11.

Responsibilities and basis of report

As the charity's trustees of the charitable 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 charitable 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 ('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 material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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.

Simon Bostrom FCIE

8/11/2022

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Ilkley & District Good Neighbours Community Transport

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2022

Notes 2022 Unrestricted funds £ Income from: Grants and donations (2) 4,242 Bus hire 7,730 Total income 11,972 Expenditure on: Staffing costs (3) 9,044 Training 521 Fuel for buses 1,969 Bus repairs and maintenance 2,031 Bus insurance 2,858 Motor running costs 923 Office rent, service charges and insurance 5,566 Printing, postage and stationery 82 IT and computer software 210 Publicity and website 125 Memberships and subscriptions 35 Volunteer expenses 516 Meeting costs 140 Bank charges 26 Depreciation 11,728 Independent examination 300 Other expenditure - Total expenditure 36,074 Net income / (expenditure) (24,102) Fund balances brought forward 93,750 Fund balances carried forward (4) 69,648	2022 Restricted funds £ 15,000 - 15,000 289 - - - - - - - - - - - - - - - - 289 14,711 289 15,000	2022 Total funds £ 19,242 7,730 26,972 9,333 521 1,969 2,031 2,858 923 5,566 82 210 125 35 516 140 26 11,728 300 - 36,363 (9,391) 94,039 84,648	2021 Total funds £ 1,839 975 2,814 170 - 127 1,803 1,025 219 3,464 83 - 30 85 142 - - 17,415 240 13 24,816 (22,002) 116,041 94,039

All incoming resources and resources expended derive from continuing activities.

Ilkley & District Good Neighbours Community Transport

Balance sheet

as at 31 March 2022 2022 Unrestricted £ Fixed assets Tangible assets (5) 32,638 Total fixed assets 32,638 Current assets Debtors and prepayments (6) 5,333 Cash at bank 33,456 Total current assets 38,789 Current liabilities: amounts falling due within one year Creditors and accruals (7) 1,779 Total current liabilities 1,779 Net current assets / (liabilities) 37,010 Net assets 69,648 Funds Unrestricted funds 69,648 Restricted funds - Total funds 69,648	2022 Restricted £ - - - 15,000 15,000 - - 15,000 15,000 - 15,000 15,000	2022 Total £ 32,638 32,638 5,333 48,456 53,789 1,779 1,779 52,010 84,648 69,648 15,000 84,648	2021 Total £ 44,366 44,366 3,333 47,067 50,400 727 727 49,673 94,039 93,750 289 94,039

For the year ending 31 March 2022 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).

The financial statements were approved by the board of trustees on 3/11/2022

Ian Wilson (Trustee)

Ilkley & District Good Neighbours Community Transport

Notes to the accounts

for the year ended 31 March 2022

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Tangible fixed assets

Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Minibuses: over 8 years

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Ilkley & District Good Neighbours Community Transport

Notes to the accounts continued

for the year ended 31 March 2022

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |2|Grants and donations|2022|2022|2022|2021| |Unrestricted|Restricted|Total|Total| |funds|funds|funds|funds| |£|£|£|£| |-|-| |Ilkley Town Council|5,000|5,000| |-|-| |National Lottery Community Fund|10,000|10,000| |-| |City of Bradford Met. Dist. Council|2,667|2,667| |-|-|-| |Yorkshire Building Society Charitable Foundation|1,200| |Donations from service users|1,034|-|1,034|-| |Other donations|541|-|541|586| |Gift aid|-|-|-|53| |4,242|15,000|19,242|1,839| |3|Staff costs and numbers|2022|2021| |£|£| |Gross salaries|8,854|-| |Pensions|246|-| |Recruitment, medicals and CRBs|61|170| |Payroll charges|172|-| |9,333|170|

----- End of picture text -----

The average number of employees during the year was 0.8, being an average of 0.4 full time equivalent (2021: 0, 0 FTE). There were no employees with emoluments above £60,000.

----- Start of picture text -----
|||| |---|---|---| |Defined contribution pension scheme|2022|2021| |£|£| |Costs of the scheme to the charity for the year|246|-| |-|-| |Amount of any contributions outstanding at the year end|

----- End of picture text -----

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |4|Restricted funds|Balance b/f|Incoming|Outgoing|Transfers|Balance c/f| |£|£|£|£|£| |Yorkshire Building Society|289|-|289|-|-| |-|-|-| |Ilkley Town Council|5,000|5,000| |Awrds for All|-|10,000|-|-|10,000| |289|15,000|289|-|15,000|

----- End of picture text -----

Fund name Purpose of restriction

Yorkshire Building Society Ilkley Town Council Awrds for All

Funding to make vehicles used to transport elderly people Covid safe Towards the costs of services which will be provided in 2022/23 Towards the costs of services which will be provided in 2022/23

Ilkley & District Good Neighbours Community Transport

Notes to the accounts continued

for the year ended 31 March 2022

5 6 7	Tangible assets Cost At 1 April 2021 Additions At 31 March 2022 Depreciation At 1 April 2021 Charge for year At 31 March 2022 Net book value At 31 March 2022 At 31 March 2021 Debtors and prepayments Debtors Prepayments Other debtors Creditors and accruals Creditors Accruals Deferred income (see note below for analysis)	£ 143,449 - 143,449 99,083 11,728 110,811 32,638 44,366 2022 £ 32 5,147 154 5,333 2022 £ 1,394 300 85 1,779 Buses	Total £ 143,449 - 143,449 99,083 11,728 110,811 32,638 44,366 2021 £ 901 2,264 168 3,333 2021 £ 427 300 - 727

8 Related party transactions

Trustee expenses

During the year one trustee was paid a total of £130 in respect of travel (previous year: one trustee and £14).

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

Ilkley & District Good Neighbours Community Transport

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2022

2022 2021 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 4,242 639 Bus hire 7,730 975 Total income 11,972 1,614 Expenditure Staffing costs 9,044 170 Training 521 - Fuel for buses 1,969 127 Bus repairs and maintenance 2,031 892 Bus insurance 2,858 1,025 Motor running costs 923 219 Office rent, charges and insurance 5,566 3,464 Printing, postage and stationery 82 83 IT and computer software 210 - Publicity and website 125 30 Memberships and subscriptions 35 85 Volunteer expenses 516 142 Meeting costs 140 - Bank charges 26 - Depreciation 11,728 17,415 Independent examination 300 240 Other expenditure - 13 Total expenditure 36,074 23,905 Net income / (expenditure) (24,102) (22,291) Fund balances brought forward 93,750 116,041 Fund balances carried forward 69,648 93,750	2022 Restricted funds £ 15,000 - 15,000 289 - - - - - - - - - - - - - - - - 289 14,711 289 15,000	2021 Restricted funds £ 1,200 - 1,200 - - - 911 - - - - - - - - - - - - - 911 289 - 289	2022 Total funds £ 19,242 7,730 26,972 9,333 521 1,969 2,031 2,858 923 5,566 82 210 125 35 516 140 26 11,728 300 - 36,363 (9,391) 94,039 84,648	2021 Total funds £ 1,839 975 2,814 170 - 127 1,803 1,025 219 3,464 83 - 30 85 142 - - 17,415 240 13 24,816 (22,002) 116,041 94,039

Ilkley & District Good Neighbours Community Transport

Charity number 1105631

A company limited by guarantee number 05109768

Annual Report and Financial Statements

for the year ended 31 March 2022

Ilkley & District Good Neighbours Community Transport

Annual Report and Financial Statements for the year ended 31 March 2022

Contents	Page
Trustees' report	2 to 4
Examiner's report	5
Statement of financial activities	6
Balance sheet	7
Notes to the accounts	8 to 11

Prepared by West Yorkshire Community Accountancy Service CIO

Ilkley & District Good Neighbours Community Transport

Trustees' report for the year ended 31 March 2022

Reference and administrative details of the charity, its trustees and advisors

Dates Deceased August 2022 Appointed July 2022 Registered in England and Wales Registered in England and Wales

Independent examiner

Simon Bostrom FCIE West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

Method of recruitment and appointment of trustees

The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.

Ilkley & District Good Neighbours Community Transport

Trustees' report (continued) for the year ended 31 March 2022

Objectives and activities

The charity's objects

The charity's main activities

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit.

John Jewitt

Very sadly in August 2022 we lost John. He was one of the founders of the charity and a long term and active trustee. His legacy will live on the organisation.

Achievements and performance

We provided 70 car lifts mainly for medical appointments, including Covid vaccinations in the early part of the year.

We are most grateful to the following organisations for financial support provided during the year:

National lottery community fund - Support to staff and office costs Ilkley Town Council - Support to staff and office costs Bradford Council - ARG Coronavirus recovery fund

Financial review

The net expenditure for the year was £9,391, including net expenditure of £24,102 on unrestricted funds and net income of £14,711 on restricted funds.

Ilkley & District Good Neighbours Community Transport Trustees' report (continued) for the year ended 31 March 2022

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £37,010.

Statement of trustees' responsibilities

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities SORP;

make judgements and estimates that are reasonable and prudent;

state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

approved by the board of trustees on 3/11/2022

Ian Wilson (Trustee)

Ilkley & District Good Neighbours Community Transport

Independent examiner's report to the trustees of Ilkley & District Good Neighbours Community Transport

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2022, which are set out on pages 6 to 11.

Responsibilities and basis of report

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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)].

Simon Bostrom FCIE

8/11/2022

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Ilkley & District Good Neighbours Community Transport

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2022

Notes 2022 Unrestricted funds £ Income from: Grants and donations (2) 4,242 Bus hire 7,730 Total income 11,972 Expenditure on: Staffing costs (3) 9,044 Training 521 Fuel for buses 1,969 Bus repairs and maintenance 2,031 Bus insurance 2,858 Motor running costs 923 Office rent, service charges and insurance 5,566 Printing, postage and stationery 82 IT and computer software 210 Publicity and website 125 Memberships and subscriptions 35 Volunteer expenses 516 Meeting costs 140 Bank charges 26 Depreciation 11,728 Independent examination 300 Other expenditure - Total expenditure 36,074 Net income / (expenditure) (24,102) Fund balances brought forward 93,750 Fund balances carried forward (4) 69,648	2022 Restricted funds £ 15,000 - 15,000 289 - - - - - - - - - - - - - - - - 289 14,711 289 15,000	2022 Total funds £ 19,242 7,730 26,972 9,333 521 1,969 2,031 2,858 923 5,566 82 210 125 35 516 140 26 11,728 300 - 36,363 (9,391) 94,039 84,648	2021 Total funds £ 1,839 975 2,814 170 - 127 1,803 1,025 219 3,464 83 - 30 85 142 - - 17,415 240 13 24,816 (22,002) 116,041 94,039

All incoming resources and resources expended derive from continuing activities.

Ilkley & District Good Neighbours Community Transport

Balance sheet

as at 31 March 2022 2022 Unrestricted £ Fixed assets Tangible assets (5) 32,638 Total fixed assets 32,638 Current assets Debtors and prepayments (6) 5,333 Cash at bank 33,456 Total current assets 38,789 Current liabilities: amounts falling due within one year Creditors and accruals (7) 1,779 Total current liabilities 1,779 Net current assets / (liabilities) 37,010 Net assets 69,648 Funds Unrestricted funds 69,648 Restricted funds - Total funds 69,648	2022 Restricted £ - - - 15,000 15,000 - - 15,000 15,000 - 15,000 15,000	2022 Total £ 32,638 32,638 5,333 48,456 53,789 1,779 1,779 52,010 84,648 69,648 15,000 84,648	2021 Total £ 44,366 44,366 3,333 47,067 50,400 727 727 49,673 94,039 93,750 289 94,039

For the year ending 31 March 2022 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).

The financial statements were approved by the board of trustees on 3/11/2022

Ian Wilson (Trustee)

Ilkley & District Good Neighbours Community Transport

Notes to the accounts

for the year ended 31 March 2022

1 Accounting policies

Basis of accounting

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Taxation

Tangible fixed assets

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Ilkley & District Good Neighbours Community Transport

Notes to the accounts continued

for the year ended 31 March 2022

----- End of picture text -----

The average number of employees during the year was 0.8, being an average of 0.4 full time equivalent (2021: 0, 0 FTE). There were no employees with emoluments above £60,000.

----- End of picture text -----

Fund name Purpose of restriction

Yorkshire Building Society Ilkley Town Council Awrds for All

Funding to make vehicles used to transport elderly people Covid safe Towards the costs of services which will be provided in 2022/23 Towards the costs of services which will be provided in 2022/23

Ilkley & District Good Neighbours Community Transport

Notes to the accounts continued

for the year ended 31 March 2022

5 6 7	Tangible assets Cost At 1 April 2021 Additions At 31 March 2022 Depreciation At 1 April 2021 Charge for year At 31 March 2022 Net book value At 31 March 2022 At 31 March 2021 Debtors and prepayments Debtors Prepayments Other debtors Creditors and accruals Creditors Accruals Deferred income (see note below for analysis)	£ 143,449 - 143,449 99,083 11,728 110,811 32,638 44,366 2022 £ 32 5,147 154 5,333 2022 £ 1,394 300 85 1,779 Buses	Total £ 143,449 - 143,449 99,083 11,728 110,811 32,638 44,366 2021 £ 901 2,264 168 3,333 2021 £ 427 300 - 727

8 Related party transactions

Trustee expenses

During the year one trustee was paid a total of £130 in respect of travel (previous year: one trustee and £14).

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

Ilkley & District Good Neighbours Community Transport

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2022

2022 2021 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 4,242 639 Bus hire 7,730 975 Total income 11,972 1,614 Expenditure Staffing costs 9,044 170 Training 521 - Fuel for buses 1,969 127 Bus repairs and maintenance 2,031 892 Bus insurance 2,858 1,025 Motor running costs 923 219 Office rent, charges and insurance 5,566 3,464 Printing, postage and stationery 82 83 IT and computer software 210 - Publicity and website 125 30 Memberships and subscriptions 35 85 Volunteer expenses 516 142 Meeting costs 140 - Bank charges 26 - Depreciation 11,728 17,415 Independent examination 300 240 Other expenditure - 13 Total expenditure 36,074 23,905 Net income / (expenditure) (24,102) (22,291) Fund balances brought forward 93,750 116,041 Fund balances carried forward 69,648 93,750	2022 Restricted funds £ 15,000 - 15,000 289 - - - - - - - - - - - - - - - - 289 14,711 289 15,000	2021 Restricted funds £ 1,200 - 1,200 - - - 911 - - - - - - - - - - - - - 911 289 - 289	2022 Total funds £ 19,242 7,730 26,972 9,333 521 1,969 2,031 2,858 923 5,566 82 210 125 35 516 140 26 11,728 300 - 36,363 (9,391) 94,039 84,648	2021 Total funds £ 1,839 975 2,814 170 - 127 1,803 1,025 219 3,464 83 - 30 85 142 - - 17,415 240 13 24,816 (22,002) 116,041 94,039

Ilkley & District Good Neighbours Community Transport

Independent examiner's report to the trustees of Ilkley & District Good Neighbours Community Transport

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2022, which are set out on pages 6 to 11.

Responsibilities and basis of report

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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)].

Signed: …………………………………… Name: Simon Bostrom FCIE

8/11/2022

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW