2024-03-31-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 2024

Ilkley & District Good Neighbours Community Transport

Annual Report and Financial Statements for the year ended 31 March 2024

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

Ilkley & District Good Neighbours Community Transport

Trustees' report for the year ended 31 March 2024

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 Peter Settle Stephen Butler Tony Magee Appointed 27 September 2023 Peter Kierman Appointed 27 September 2023 Mark Wood

Appointed 27 September 2023 Appointed 27 September 2023 Appointed 27 September 2023

Charity number 1105631 Company number 05109768

Registered in England and Wales 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

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.

Ilkley & District Good Neighbours Community Transport

Trustees' report (continued) for the year ended 31 March 2024

Objectives and activities

The charity's objects

To provide a community transport service for such of the inhabitants of Ilkley, Addingham, Burley-InWharfedale 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 build with new and existing groups. We continue to operate three minibuses and a community car lift scheme.

During the year we completed almost 1,000 bus journeys for 100 groups totalling over 9,200 passenger journeys with 220 of those passenger journeys using a lift to access the bus. The buses covered over 23,000 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 466 lifts for medical appointments, supported by our volunteer drivers using their own cars.

Summary Table:

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

l The VCS Alliance for a grant to be spent in the coming year on social outings and a pilot new shopping service.

l A legacy from former long-standing Trustee, John Jewitt
l Donations from clients and other supporters

During the year, John Barker stepped down as Chair, having completed five years, but remains a trustee and Geoff Maldwyn Jones resigned from the board. We thank them both for their work in supporting the charity.

We welcomed three new trustees: Tony Magee, Mark Wood, and Ian Padley. Ian has since become our Chair taking over from John Barker.

Mary Hamilton, the long-time CABAD Ilkley office manager and friend of Ilkley Community Transport, retired in July. We are delighted that Mary continues to support us with regular visits to volunteer in the office.

Ilkley & District Good Neighbours Community Transport

Trustees' report (continued) for the year ended 31 March 2024

Achievements and performance (continued)

Thanks to prior year funding from Give Bradford, we were able to update our website and get branded jackets for our drivers and identity badges for all volunteers; all aimed at improving awareness and visibility of the charity and the work we do.

The trustees have started planning for the replacement of the charity's oldest bus. A subcommittee has been set up to review vehicle types and look at funding opportunities. An early success has been achieved, with a grant for £20,000 from the National Lottery which was received in the new financial year.

The trustees would like to thank the staff for their hard work in keeping the charity running day to day.

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

The trustees would like to thank all our volunteers for their unstinting efforts throughout the year. It is emphasised 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 £2,980, including net expenditure of £4,821 on unrestricted funds and net income of £1,841 on restricted funds, after transfers.

Reserves policy

The trustees of Ilkley Community Transport 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 reasons:

l Our member organisations rely on us for their activities, many on a regular basis and with the fleet in the range of 5 to 10 years old, we may encounter significant unplanned repair costs to keep us on the road.
On 1 January 2023 the charity took on the lease for the offices it occupies, providing managed office
l services to two other parties. Whilst this has given stability to our operating base, it does introduce some additional financial risks.
The charges for services to member organisations is set at a level to endeavour not to exclude those of
l modest means and as such, without external funding the charity operates with a shortfall to meet its costs. We have no regular sources of external income and in the past have relied upon ad hoc grant funding to support some core costs.
l The charity employs two members of staff and having some financial resilience gives them confidence in the charity as an employer.

The charity's free reserves, excluding fixed assets, at the year end were £55,244. Based on 2024/2025 budgeted expenditure, the reserve target of between 6 and 12 months equate to £32,750 and £65,500.

Ilkley & District Good Neighbours Community Transport Trustees' report (continued) for the year ended 31 March 2024

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 2/9/2024

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 2024, 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 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.

Rhys North

1/10/2024

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 2024

Notes 2024 Unrestricted funds £ Income from: Grants and donations (2) 9,711 Bus hire fees 32,921 Rental income 7,563 Other income 113 Bank interest 709 Total income 51,017 Expenditure on: Staffing costs (3) 20,536 Training 478 Fuel for buses 5,662 Bus repairs and maintenance 3,907 Bus insurance 2,943 Motor running costs 1,490 Office rent, service charges and insurance 5,077 Printing, postage and stationery 328 Telephone, IT and computer software 534 Memberships and subscriptions 273 Volunteer expenses 1,556 Meeting costs - Bank charges 118 Depreciation 11,728 Independent examination 924 Events and activities 309 Legal and professional fees 60 Total expenditure 55,923 Net income / (expenditure) (4,906) Transfers between funds 85 Net movement in funds (4,821) Fund balances brought forward 69,247 Fund balances carried forward (4) 64,426	2024 Restricted funds £ 3,950 - - - - 3,950 1,387 - - - - - - 113 - - 24 - - - - - 500 2,024 1,926 (85) 1,841 2,167 4,008	2024 Total funds £ 13,661 32,921 7,563 113 709 54,967 21,923 478 5,662 3,907 2,943 1,490 5,077 441 534 273 1,580 - 118 11,728 924 309 560 57,947 (2,980) - (2,980) 71,414 68,434	2023 Total funds £ 11,096 22,401 1,873 135 - 35,505 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 (13,234) - (13,234) 84,648 71,414

All incoming resources and resources expended derive from continuing activities.

Ilkley & District Good Neighbours Community Transport

Balance sheet

as at 31 March 2024 2024 Unrestricted £ Fixed assets Tangible assets (5) 9,182 Total fixed assets 9,182 Current assets Debtors and prepayments (6) 4,322 Cash at bank and in hand (7) 53,002 Total current assets 57,324 Current liabilities: amounts falling due within one year Creditors and accruals (8) 2,080 Total current liabilities 2,080 Net current assets / (liabilities) 55,244 Net assets 64,426 Funds Unrestricted funds 64,426 Restricted funds - Total funds 64,426	2024 Restricted £ - - - 4,008 4,008 - - 4,008 4,008 - 4,008 4,008	2024 Total £ 9,182 9,182 4,322 57,010 61,332 2,080 2,080 59,252 68,434 64,426 4,008 68,434	2023 Total £ 20,910 20,910 3,245 49,859 53,104 2,600 2,600 50,504 71,414 69,247 2,167 71,414

For the year ending 31 March 2024 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 2/9/2024

Ian Wilson (Trustee)

Ilkley & District Good Neighbours Community Transport Notes to the accounts

for the year ended 31 March 2024

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.

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

for the year ended 31 March 2024

2 Grants and donations Bradford VCS Alliance Ltd Bus Service Operators Grant Give Bradford Rotary Club of Ilkley Rotary Club of Ilkley Wharfedale Legacy - John Jewitt Donations from service users Other donations 3 Staff costs and numbers Gross salaries Pensions Recruitment, medicals and CRBs Payroll charges	2024 Unrestricted funds £ - 1,603 - - - 5,000 2,735 373 9,711	2024 Restricted funds £ 3,950 - - - - - - - 3,950	2024 Total funds £ 3,950 1,603 - - - 5,000 2,735 373 13,661 2024 £ 20,007 460 1,103 353 21,923	2023 Total funds £ - 926 2,000 4,000 500 - 1,738 1,932 11,096 2023 £ 16,270 355 70 296 16,991

The average number of employees during the year was 2, being an average of 0.9 full time equivalent (2023: 1.7, 0.8 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 £ The Bradford Fund 2,000 Rotary Club of Ilkley Wharfedale 167 Bradford VCS Alliance Outings - Bradford VCS Alliance Shopper - 2,167	Incoming £ - - 1,030 2,920 3,950	Outgoing £ 2,000 24 - - 2,024	2024 £ 460 Transfers £ - (85) - - (85)	2023 £ 355 Balance c/f £ - 58 1,030 2,920 4,008

Fund name Purpose of restriction

The Bradford Fund To support the charity's media strategy, website and branding. 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.

Bradford VCS Alliance Outings Bradford VCS Alliance Shopper

Towards the cost of social outings.

Towards the cost of Burley Shopper.

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

for the year ended 31 March 2024

5 6 7 8	Tangible assets Cost At 1 April 2023 Additions At 31 March 2024 Depreciation At 1 April 2023 Charge for year At 31 March 2024 Net book value At 31 March 2024 At 31 March 2023 Debtors and prepayments Debtors Prepayments Accrued income Other debtors Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Creditors Accruals Other creditors	£ 143,449 - 143,449 122,539 11,728 134,267 9,182 20,910 2024 £ 883 2,413 624 402 4,322 2024 £ 56,978 32 57,010 2024 £ 889 1,191 - 2,080 Buses	Total £ 143,449 - 143,449 122,539 11,728 134,267 9,182 20,910 2023 £ 586 2,341 - 318 3,245 2023 £ 49,859 - 49,859 2023 £ 2,209 330 61 2,600

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

for the year ended 31 March 2024

9 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 10 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: Spouse of trustee Employed as bookkeeper Name of trustee or related party Relationship to charity Description of transaction	2024 £ 3,541 3,541 2024 £ 2,354 2,354	2023 £ 2,086 2,086 2023 £ 2,266 2,266

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 2024

2024 2023 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 9,711 4,596 Bus hire fees 32,921 22,401 Rental income 7,563 1,873 Other income 113 135 Bank interest 709 - Total income 51,017 29,005 Expenditure Staffing costs 20,536 2,791 Training 478 63 Fuel for buses 5,662 5,238 Bus repairs and maintenance 3,907 1,895 Bus insurance 2,943 2,881 Motor running costs 1,490 1,098 Office rent, service charges and insu 5,077 1,321 Printing, postage and stationery 328 61 Telephone, IT and computer software 534 134 Memberships and subscriptions 273 290 Volunteer expenses 1,556 1,043 Meeting costs - 18 Bank charges 118 119 Depreciation 11,728 11,728 Independent examination 924 330 Events and activities 309 112 Legal and professional fees 60 500 Total expenditure 55,923 29,622 Net income / (expenditure) (4,906) (617) Transfers between funds 85 216 Net movement in funds (4,821) (401) Fund balances brought forward 69,247 69,648 Fund balances carried forward 64,426 69,247	2024 Restricted funds £ 3,950 - - - - 3,950 1,387 - - - - - - 113 - - 24 - - - - - 500 2,024 1,926 (85) 1,841 2,167 4,008	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	2024 Total funds £ 13,661 32,921 7,563 113 709 54,967 21,923 478 5,662 3,907 2,943 1,490 5,077 441 534 273 1,580 - 118 11,728 924 309 560 57,947 (2,980) - (2,980) 71,414 68,434	2023 Total funds £ 11,096 22,401 1,873 135 - 35,505 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 (13,234) - (13,234) 84,648 71,414