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2023-03-31-accounts

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 2023

Ilkley & District Good Neighbours Community Transport

Annual Report and Financial Statements for the year ended 31 March 2023

Contents Page
Trustees' report 2 to 5
Examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the accounts 9 to 13

Prepared by West Yorkshire Community Accountancy Service CIO

1

Ilkley & District Good Neighbours Community Transport

Trustees' report for the year ended 31 March 2023

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

Ian Padley Chair from 30 October 2023 Appointed 27 September 2023 John Barker Chair to 30 October 2023 Ian Wilson Treasurer Geoffrey Maldwyn-Jones Resigned 27 September 2023 John Jewitt Deceased 5 August 2022 Peter Settle Stephen Butler Appointed 18 July 2022 Tony Magee Appointed 27 September 2023 Peter Kierman Appointed 27 September 2023 Mark Wood Appointed 27 September 2023 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

Appointed 18 July 2022 Appointed 27 September 2023 Appointed 27 September 2023 Appointed 27 September 2023

Registered in England and Wales Registered in England and Wales

Independent examiner

Rhys North 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.

2

Ilkley & District Good Neighbours Community Transport Trustees' report (continued) for the year ended 31 March 2023

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.

Achievements and performance

The activity level has continued to grow out of the shadow of the covid-19 pandemic with many existing groups becoming active again and a number of new ones.

We continue to operate 3 minibuses and a community car lift scheme. During the year we completed over 800 bus journeys for 43 groups totalling over 7,400 passenger journeys with 233 of the passengers using the lift. The buses covered over 18,000 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 410 lifts for medical appointments, supported by our volunteer drivers using their own cars.

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

Rotary Club of Ilkley - support to staff and office costs Rotary Club of Ilkley Wharfedale – for social outings to alleviate loneliness Give Bradford – for strategic development Donations in memory of John Jewitt

Donations from clients and other supporters

We are supported by a wonderful team of volunteers – not only those driving the buses and offering car lifts, but those who assist during bus trips and help in the office.

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 that by helping us to operate, they are also helping many other voluntary and community groups to achieve their aims.

3

Ilkley & District Good Neighbours Community Transport Trustees' report (continued) for the year ended 31 March 2023

Financial review

The net expenditure for the year was £13,232, including net expenditure of £399 on unrestricted funds and net expenditure of £12,833 on restricted funds, after transfers.

Reserves policy

The Trustees of Ilkley Community Transport (ICT) have agreed a Reserves Policy that requires the charity to hold reserves of 6 to 12 months of forecast total expenditure. This statement explains why the Trustees feel that this is not only necessary but demonstrates good financial planning and that the charity is being responsibly managed.

The level of reserves held has been agreed for the following reason reasons:

The charity's free reserves, excluding fixed assets, at the year end were £48,337. Based on 2023/2024 budgeted expenditure, the reserve targets of 6 and 12 months equate to £30,350 and £60,700.

4

Ilkley & District Good Neighbours Community Transport Trustees' report (continued) for the year ended 31 March 2023

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 11/12/2023

Ian Wilson (Trustee)

5

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 2023, which are set out on pages 7 to 13.

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 unqualified statement - matter of concern identified

I have completed my examination. I have identified a matter of concern in my report in relation to material expenditure which appears to not be in accordance with the charity's memorandum and articles of association.

The accounts disclose information on related party transactions in Note 8. The note details that a connected person (the wife of one of the trustees) had been employed by the charity during the year ended 31 March 2023 and received remuneration of £2,086. The charity's governing document does not give express powers to employ a trustee or connected person and therefore permission should be sought from the Charity Commission prior to such an engagement. However, I am satisfied that the failure to seek permission was not deliberate and I draw attention to the fact that, following prompt action by the trustees, the charity has now received permission from the Charity Commission for the ongoing employment of the trustee's wife.

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:

I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Rhys North

13/12/2023

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

6

Ilkley & District Good Neighbours Community Transport

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2023

Notes
2023
Unrestricted
funds
£
Income from:
Grants and donations
(2)
4,596
Bus hire fees
22,403
Rental income
1,873
Training income
135
Total income
29,007
Expenditure on:
Staffing costs
(3)
2,791
Training
63
Fuel for buses
5,238
Bus repairs and maintenance
1,895
Bus insurance
2,881
Motor running costs
1,098
Office rent, service charges and insurance
1,321
Printing, postage and stationery
61
Telephone, IT and computer software
134
Publicity and website
-
Memberships and subscriptions
290
Volunteer expenses
1,043
Meeting costs
18
Bank charges
119
Depreciation
11,728
Independent examination
330
Events and activities
112
Legal and professional fees
500
Total expenditure
29,622
Net income / (expenditure)
(615)
Transfers between funds
216
Net movement in funds
(399)
Fund balances brought forward
69,648
Fund balances carried forward
(4)
69,249		 2023
Restricted
funds
£
6,500
-
-
-
6,500
14,200
-
-
-
-
-
4,352
268
180
-
-
-
-
-
-
-
117
-
19,117
(12,617)
(216)
(12,833)
15,000
2,167		 2023
Total
funds
£
11,096
22,403
1,873
135
35,507
16,991
63
5,238
1,895
2,881
1,098
5,673
329
314
-
290
1,043
18
119
11,728
330
229
500
48,739
(13,232)
-
(13,232)
84,648
71,416		 2022
Total
funds
£
20,168
6,804
-
-
26,972
9,333
521
1,969
2,031
2,858
923
5,566
82
-
125
245
516
140
26
11,728
300
-
-
36,363
(9,391)
-
(9,391)
94,039
84,648

All incoming resources and resources expended derive from continuing activities.

7

Ilkley & District Good Neighbours Community Transport

Balance sheet

as at 31 March 2023
2023
Unrestricted
£
Fixed assets
Tangible assets
(5)
20,910
Total fixed assets
20,910
Current assets
Debtors and prepayments
(6)
3,245
Cash at bank
47,692
Total current assets
50,937
Current liabilities:
amounts falling due within one year
Creditors and accruals
(7)
2,600
Total current liabilities
2,600
Net current assets / (liabilities)
48,337
Net assets
69,247
Funds
Unrestricted funds
69,249
Restricted funds
-
Total funds
69,249		 2023
Restricted
£
-
-
-
2,167
2,167
-
-
2,167
2,167
-
2,167
2,167		 2023
Total
£
20,910
20,910
3,245
49,859
53,104
2,600
2,600
50,504
71,414
69,249
2,167
71,416		 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

For the year ending 31 March 2023 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 are 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 11/12/2023

Ian Wilson (Trustee)

8

Ilkley & District Good Neighbours Community Transport

Notes to the accounts

for the year ended 31 March 2023

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, if 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.

Leases

Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.

9

Ilkley & District Good Neighbours Community Transport

Notes to the accounts continued

for the year ended 31 March 2023

2 Grants and donations
Bus Service Operators Grant
Give Bradford
Rotary Club of Ilkley
Rotary Club of Ilkley Wharfedale
Bradford Metropolitan District Council
Ilkley Town Council
National Lottery Community Fund (NLCF)
Donations from service users
Other donations
3 Staff costs and numbers
Gross salaries
Pensions
Recruitment, medicals and CRBs
Payroll charges		 2023
Unrestricted
funds
£
926
-
-
-
-
-
-
1,738
1,932
4,596		 2023
Restricted
funds
£
-
2,000
4,000
500
-
-
-
-
-
6,500		 2023
Total
funds
£
926
2,000
4,000
500
-
-
-
1,738
1,932
11,096
2023
£
16,270
355
70
296
16,991		 2022
Total
funds
£
926
-
-
-
2,667
5,000
10,000
1,034
541
20,168
2022
£
8,854
246
61
172
9,333

The average number of employees during the year was 1.7, being an average of 0.8 full time equivalent (2022: 0.8, 0.4 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme
Costs of the scheme to the charity for the year
4 Restricted funds
Balance b/f
£
Ilkley Town Council
5,000
The Bradford Fund
-
Rotary Club of Ilkley
-
NLCF
10,000
Rotary Club of Ilkley Wharfedale
-
15,000		 Incoming
£
-
2,000
4,000
-
500
6,500		 Outgoing
£
5,000
-
4,000
10,000
117
19,117		 2023
£
355
Transfers
£
-
-
-
-
(216)
(216)		 2022
£
246
Balance c/f
£
-
2,000
-
-
167
2,167

Purpose of restriction

Fund name Purpose of restriction Ilkley Town Council To contribute towards the operational costs of the charity. The Bradford Fund To support the charity's media strategy, website and branding. Rotary Club - Support To contribute towards staffing and office costs. NLCF To contribute towards staffing and office costs. Rotary Club of Ilkley Wharfedale To contribute towards costs of social trips to alleviate loneliness. The transfer is for bus fare charges for trips undertaken.

10

Ilkley & District Good Neighbours Community Transport Notes to the accounts continued

for the year ended 31 March 2023

5
6
**7 **		 Tangible assets
Cost
At 1 April 2022
Additions
At 31 March 2023
Depreciation
At 1 April 2022
Charge for year
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022
Debtors and prepayments
Debtors
Prepayments
Other debtors
Creditors and accruals
Creditors
Accruals
Deferred income
Other creditors		 £
143,449
-
143,449
110,811
11,728
122,539
20,910
32,638
2023
£
586
2,341
318
3,245
2023
£
2,209
330
-
61
2,600
Buses		 Total
£
143,449
-
143,449
110,811
11,728
122,539
20,910
32,638
2022
£
32
5,147
154
5,333
2022
£
1,394
300
85
-
1,779

11

Notes to the accounts continued for the year ended 31 March 2023

8 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

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

Other transactions with trustees or related parties
Susan Wilson
9 Operating leases
Within one year
Expected future minimum lease payments over the remaining life of the
lease, analysed into the period in which the commitment falls due:
Name of trustee
or related party
Relationship to
charity
Description of transaction
Spouse of trustee
Employed as bookkeeper		 2023
£
2,086
2,086
2023
£
2,266
2,266		 2022
£
-
-
2022
£
-
-

12

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 2023

2023
2022
Unrestricted Unrestricted
funds
funds
£
£
Income
Grants and donations
4,596
5,168
Bus hire fees
22,403
6,804
Rental income
1,873
-
Training income
135
-
Total income
29,007
11,972
Expenditure
Staffing costs
2,791
9,044
Training
63
521
Fuel for buses
5,238
1,969
Bus repairs and maintenance
1,895
2,031
Bus insurance
2,881
2,858
Motor running costs
1,098
923
Office rent, service charges and insu
1,321
5,566
Printing, postage and stationery
61
82
Telephone, IT and computer software
134
-
Publicity and website
-
125
Memberships and subscriptions
290
245
Volunteer expenses
1,043
516
Meeting costs
18
140
Bank charges
119
26
Depreciation
11,728
11,728
Independent examination
330
300
Events and activities
112
-
Legal and professional fees
500
-
Total expenditure
29,622
36,074
Net income / (expenditure)
(615)
(24,102)
Transfers between funds
216
-
Net movement in funds
(399)
(24,102)
Fund balances brought forward
69,648
93,750
Fund balances carried forward
69,249
69,648		 2023
Restricted
funds
£
6,500
-
-
-
6,500
14,200
-
-
-
-
-
4,352
268
180
-
-
-
-
-
-
-
117
-
19,117
(12,617)
(216)
(12,833)
15,000
2,167		 2022
Restricted
funds
£
15,000
-
15,000
289
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
289
14,711
-
14,711
289
15,000		 2023
Total
funds
£
11,096
22,403
1,873
135
35,507
16,991
63
5,238
1,895
2,881
1,098
5,673
329
314
-
290
1,043
18
119
11,728
330
229
500
48,739
(13,232)
-
(13,232)
84,648
71,416		 2022
Total
funds
£
20,168
6,804
-
-
26,972
9,333
521
1,969
2,031
2,858
923
5,566
82
-
125
245
516
140
26
11,728
300
-
-
36,363
(9,391)
-
(9,391)
94,039
84,648

13