2025-03-31-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 2025

Ilkley & District Good Neighbours Community Transport

Annual Report and Financial Statements for the year ended 31 March 2025

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 2025

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 John Barker Ian Wilson Treasurer Peter Settle Resigned 30 October 2024 Stephen Butler Tony Magee Peter Kierman Resigned 16 September 2024 Mark Wood Diane Hobley Appointed 30 October 2024 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

Resigned 16 September 2024 Appointed 30 October 2024 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.

Ilkley & District Good Neighbours Community Transport

Trustees' report (continued) for the year ended 31 March 2025

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 remains fairly steady with new and existing groups. We continue to operate three minibuses and a community car lift scheme.

During the year we completed more than 1,200 bus journeys for 83 groups totalling over 10,800 passenger journeys with 226 of those passenger journeys using a lift to access the bus. The buses covered over 24,000 miles during the year, supporting a range of local organisations enabling regular supermarket runs and a wide variety of social, cultural and sporting activities for young and old alike.

We provided 408 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 upgrading office IT systems.
l A donation from Ilkley Wharfedale Rotary
l Funeral donations in memory of Gerard Litten – a founding trustee
l Donations from clients and other supporters

The project to secure funding for a new minibus has continued and we are most grateful for grants from the following to support our campaign:

l The National Lottery Community Fund
l The Mark Benevolent Fund
l Ilkley Round Table
l Burley Parish Council
l Menston Parish Council
l Ilkley Town Council (pledged for 2025/2026)

We are now in the process of procuring the new bus, which is likely to be on a long lead-time and may not be delivered until late 2025 or 2026.

During the year, Peter Kierman and Peter Settle stepped down as trustees. We thank them both for their work in supporting the charity.

We welcomed Diane Hobley as a new trustee, already a regular volunteer bus driver.

Although this falls in the current financial year, we want to acknowledge that David Steel retired in June 2025 after 4 years supporting and growing the activity since the pandemic. Susan Wilson also finished in July 3 2025, and we thank them both for their excellent service to the charity.

Ilkley & District Good Neighbours Community Transport Trustees' report (continued) for the year ended 31 March 2025

Achievements and performance (continued)

Our chair, Ian Padley has indicated his intention to step down at the end of September and we would take this opportunity to thank him for his immeasurable contribution to the charity over two decades, previously as the Coordinator and latterly leading the board of trustees.

We are pleased to welcome Paula Smith as the new Transport Office Coordinator and Russell Donnelly as the Minibus Coordinator.

Thanks to prior year funding from the VCS Alliance, we were able to offer some additional services. Part of the funding supported some social outings for groups, typically a day out with lunch, all of which seem to have been very well received. In addition, we were able to launch a pilot scheme for a regular supermarket run for residents of Burley in Wharfedale, which is continuing beyond the end of the grant albeit now funded by contributions from the users.

From January 2025, we have been participating in a project to measure the social value of our community transport services. This is a national project coordinated by the Community Transport Association which aims to put a monetary value against the social impact of the service provision. Whilst we need to complete a whole year of data collection to get the full picture, the initial quarter’s preliminary results show a value of £65k which represents a significant multiple of input costs.

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 income for the year was £55,789, including net expenditure of £4,277 on unrestricted funds and net income of £60,066 on restricted funds.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £60,149. This includes £25,000 of designated funds (explained below).

The reserves held as at 31 March 2025 equate to 13.3 months of 2025/2026 forecast expenditure. However, if the designated funds are deducted, the remaining reserves equate to 7.8 months of forecast expenditure.

The trustees 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:

l Our member organisations rely on us for their activities, many on a regular basis and with the fleet in the range of 8 to 12 years old, we may encounter significant unplanned repair costs to keep us on the road.
l On 1 January 2023 the charity took on the lease for the offices it occupies, providing managed office services to two other parties. Whilst this has given stability to our operating base, it does introduce some additional financial risks.
l The charges for services to member organisations is set at a level to endeavour not to exclude those of 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 trustees have agreed to designate £25,000 towards the purchase of a new minibus.

Ilkley & District Good Neighbours Community Transport Trustees' report (continued) for the year ended 31 March 2025

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 23/9/2025

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 2025, 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

29/9/2025

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 2025

Notes 2025 Unrestricted funds £ Income from: Grants and donations (2) 5,833 Bus hire fees 35,637 Rental income 8,058 Other income 60 Bank interest 2,922 Total income 52,510 Expenditure on: Staffing costs (3) 22,493 Training 104 Fuel for buses 6,003 Bus repairs and maintenance 6,390 Bus insurance 3,246 Motor running costs 1,216 Office rent, service charges and insurance 5,912 Printing, postage and stationery 368 Telephone, IT and computer software 534 Memberships and subscriptions 319 Volunteer expenses 1,591 Bank charges 118 Depreciation 9,182 Independent examination 701 Events and activities 368 Legal and professional fees 48 Total expenditure 58,593 Net income / (expenditure) (6,083) Transfers between funds 1,806 Net movement in funds (4,277) Fund balances brought forward 64,426 Fund balances carried forward (4) 60,149	2025 Restricted funds £ 63,000 - - - - 63,000 988 - - - - - 55 - - - 85 - - - - - 1,128 61,872 (1,806) 60,066 4,008 64,074	2025 Total funds £ 68,833 35,637 8,058 60 2,922 115,510 23,481 104 6,003 6,390 3,246 1,216 5,967 368 534 319 1,676 118 9,182 701 368 48 59,721 55,789 - 55,789 68,434 124,223	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

All incoming resources and resources expended derive from continuing activities.

Ilkley & District Good Neighbours Community Transport

Balance sheet

as at 31 March 2025 2025 Unrestricted £ Fixed assets Tangible assets (5) - Total fixed assets - Current assets Debtors and prepayments (6) 5,546 Cash at bank and in hand (7) 58,249 Total current assets 63,795 Current liabilities: amounts falling due within one year Creditors and accruals (8) 3,646 Total current liabilities 3,646 Net current assets / (liabilities) 60,149 Net assets 60,149 Funds Unrestricted funds General unrestricted funds 35,149 Designated funds (9) 25,000 Unrestricted funds 60,149 Restricted funds - Total funds 60,149	2025 Restricted £ - - - 64,074 64,074 - - 64,074 64,074 - - - 64,074 64,074	2025 Total £ - - 5,546 122,323 127,869 3,646 3,646 124,223 124,223 35,149 25,000 60,149 64,074 124,223	2024 Total £ 9,182 9,182 4,322 57,010 61,332 2,080 2,080 59,252 68,434 64,426 - 64,426 4,008 68,434

For the year ending 31 March 2025 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 23/9/2025

Ian Wilson (Trustee)

Ilkley & District Good Neighbours Community Transport Notes to the accounts

for the year ended 31 March 2025

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.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

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 2025

2 Grants and donations Bradford VCS Alliance Ltd Burley Parish Council Bus Service Operators Grant Ilkley and District Round Table Mark Benevolent Fund Menston Parish Council National Lottery Community Fund (NLCF) Legacy - John Jewitt Donations from service users Other donations 3 Staff costs and numbers Gross salaries Pensions Recruitment, medicals and CRBs Payroll charges	2025 Unrestricted funds £ - - 1,530 - - - - - 2,773 1,530 5,833	2025 Restricted funds £ 2,000 3,000 - 5,000 30,000 3,000 20,000 - - - 63,000	2025 Total funds £ 2,000 3,000 1,530 5,000 30,000 3,000 20,000 - 2,773 1,530 68,833 2025 £ 22,584 504 40 353 23,481	2024 Total funds £ 3,950 - 1,603 - - - - 5,000 2,735 373 13,661 2024 £ 20,007 460 1,103 353 21,923

The average number of employees during the year was 2, being an average of 0.9 full time equivalent (2024: 2, 0.9 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 £ Burley Parish Council - Ilkley and District Round Table - Mark Benevolent Fund - Menston Parish Council - NLCF - Minibus - Rotary Club of Ilkley Wharfedale 58 Bradford VCS Alliance Ltd - Bradford VCS Alliance Outings 1,030 Bradford VCS Alliance Shopper 2,920 4,008	Incoming £ 3,000 5,000 30,000 3,000 20,000 - 2,000 - - 63,000	Outgoing £ - - - - - - 55 194 879 1,128	2025 £ 504 Transfers £ - - - - - (58) - (411) (1,337) (1,806)	2024 £ 460 Balance c/f £ 3,000 5,000 30,000 3,000 20,000 - 1,945 425 704 64,074

For fund descriptions see next page.

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

for the year ended 31 March 2025

4 Restricted funds continued

Purpose of restriction

Fund name

Burley Parish Council For the purchase of a new minibus. Ilkley and District Round Table For the purchase of a new minibus. Mark Benevolent Fund For the purchase of a new minibus. Menston Parish Council For the purchase of a new minibus. NLCF - Minibus For the purchase of a new minibus. 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 Ltd For office IT upgrades.

Bradford VCS Alliance Ltd Bradford VCS Alliance Outings

Towards the cost of social outings. The transfer is for bus fare charges for trips undertaken.

Bradford VCS Alliance Shopper Towards the cost of Burley Shopper. The transfer is for bus fare charges for trips undertaken.

Tangible assets Cost At 1 April 2024 Additions At 31 March 2025 Depreciation At 1 April 2024 Charge for year At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 Debtors and prepayments Debtors Prepayments Accrued income Other debtors Cash at bank and in hand Cash at bank Cash in hand	£ 143,449 - 143,449 134,267 9,182 143,449 - 9,182 2025 £ 893 2,937 633 1,083 5,546 2025 £ 122,293 30 122,323 Buses	Total £ 143,449 - 143,449 134,267 9,182 143,449 - 9,182 2024 £ 883 2,413 624 402 4,322 2024 £ 56,978 32 57,010

5 Tangible assets

6 Debtors and prepayments

7 Cash at bank and in hand

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

for the year ended 31 March 2025

8 Creditors and accruals Creditors Accruals 9 Designated funds New minibus Fund name New minibus	Balance b/f Incoming £ £ - - - - Reason for designation To provide funding for planned	Outgoing £ - - new minibus.	2025 £ 2,489 1,087 3,646 Transfers £ 25,000 25,000	2024 £ 889 1,191 2,080 Balance c/f £ 25,000 25,000

10 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 Spouse of trustee Employed as bookkeeper Name of trustee or related party Relationship to charity Description of transaction	2025 £ 3,754 3,754	2024 £ 3,541 3,541

Legal authority for the payment

The legal authority for the payment is via permission received from the Charity Commission.

11 Operating leases

Within one year In the second to fifth years inclusive Expected future minimum lease payments over the remaining life of the lease, analysed into the period in which the commitment falls due:	2025 £ 4,709 8,240 12,949	2024 £ 2,354 - 2,354

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 2025

2025 2024 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 5,833 9,711 Bus hire fees 35,637 32,921 Rental income 8,058 7,563 Other income 60 113 Bank interest 2,922 709 Total income 52,510 51,017 Expenditure Staffing costs 22,493 20,536 Training 104 478 Fuel for buses 6,003 5,662 Bus repairs and maintenance 6,390 3,907 Bus insurance 3,246 2,943 Motor running costs 1,216 1,490 Rent, service charges & insurance 5,912 5,077 Printing, postage and stationery 368 328 Telephone, IT & computer software 534 534 Memberships and subscriptions 319 273 Volunteer expenses 1,591 1,556 Bank charges 118 118 Depreciation 9,182 11,728 Independent examination 701 924 Events and activities 368 309 Legal and professional fees 48 560 Total expenditure 58,593 55,923 Net income / (expenditure) (6,083) (4,906) Transfers between funds 1,806 85 Net movement in funds (4,277) (4,821) Fund balances brought forward 64,426 69,247 Fund balances carried forward 60,149 64,426	2025 Restricted funds £ 63,000 - - - - 63,000 988 - - - - - 55 - - - 85 - - - - - 1,128 61,872 (1,806) 60,066 4,008 64,074	2024 Restricted funds £ 3,950 - - - - 3,950 1,387 - - - - - - 113 - - 24 - - - - - 2,024 1,926 (85) 1,841 2,167 4,008	2025 Total funds £ 68,833 35,637 8,058 60 2,922 115,510 23,481 104 6,003 6,390 3,246 1,216 5,967 368 534 319 1,676 118 9,182 701 368 48 59,721 55,789 - 55,789 68,434 124,223	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