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← Dial A Ride (Scarborough & District)

2024-03-31-accounts

Dial A Ride (Scarborough & District)

Report of the Trustees and Unaudited Financial Statements for the Year Ended

31 March 2024

Registered Company Number: 5233119 Registered Charity Number: 1106494

Dial A Ride (Scarborough & District)

Contents of the Financial Statements for the Year Ended 31 March 2024

Page Reference and Administrative Details Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 11

Dial A Ride (Scarborough & District)

Reference and Administrative Details for the Year Ended 31 March 2024

Trustees C J Woodhead Chair B Newton Treasurer D C Jeffels P M Bellinger Resigned 23 April 2024 P Bridgewood Ms J M Drury Appointed 12 July 2023 Mrs V Green Appointed 14 July 2023

Company secretary S B Marsh Registered office 4 Londesborough Business Park 64-66 Londesborough Road Scarborough North Yorkshire YO12 5AF

Registered company number 5233119 (England and Wales)

Registered charity number 1106494 Independent examiner Ashby Berry Coulsons 2 Belgrave Crescent Scarborough North Yorkshire YO11 1UB

Page 1

Dial A Ride (Scarborough & District)

Report of the Trustees for the Year Ended 31 March 2024

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

This report includes the directors' report required by company law.

Objectives and activities

Dial A Ride was established in 1983 as a charitable organisation to provide accessible, affordable and safe transport for people who were elderly or had a disability (either mental or physical). Our service enables many hundreds of people who would otherwise find it difficult or impossible to use other forms of transport, to get out and about in their community.

In April 2005 our status changed to that of an Incorporated Charity and Company Limited by Guarantee and was established under a Memorandum of Association and is governed under its Articles of Association.

Achievement and performance

At the heart of our activities is the demand responsive, door to door Dial A Ride service. We use our current fleet of seven minibuses and four MPVs to provide accessible and affordable local and longer distance transport to some of the most vulnerable members of our community.

The total number of passenger journeys undertaken during the year is still significantly below the pre-Covid level. In 2018/19 (pre-Covid) we completed nearly 34,000 journeys, but this fell in the year ending March 2021 to just 9,000 passenger journeys - the lowest since Dial A Ride started in 1983. Very few of the social clubs and groups which operated before Covid have since re-started, contributing to the reduced figures, however in 2023/24, we have seen a year-on-year increase to over 24,000 (a 20% increase on the previous year).

During this financial year we saw a 33% increase on the number of car journeys to hospitals and clinics outside the Borough, with 463 compared to 348 in the previous year. This is nearly 15 times as many car journeys as we completed five years ago, in 2018/2019 and was only possible due to the hard work, dedication and commitment of our staff and volunteer drivers.

We continue to work closely with other local voluntary organisations and providers to enable their clients to access and benefit from the wide range of support and services they and many other local charities and organisations provide.

Dial A Ride also provides administrative offices for Support for Carers.

Home to School Contracts - North Yorkshire Council

Dial A Ride currently holds 2 contracts with North Yorkshire Council to provide SEN home to school transport to Woodlands Academy; these contracts currently run until April 2024. All our drivers and passenger assistants, whether paid or voluntary, do an outstanding job of making sure that every pupil has a safe and enjoyable journey to and from school. These contracts are a very important element of helping to ensure that Dial A Ride can continue to provide its full range of services.

Page 2

Dial A Ride (Scarborough & District)

Report of the Trustees for the Year Ended 31 March 2024

Staffing

In December 2023, Tim Lawson retired from the post of Manager, following 18 months in the role and 22 years prior as Deputy Manager.

Following an internal review which resulted in some changes to roles and responsibilities, a thorough recruitment process was undertaken and Lizzie Murphy was appointed as a part-time administrator in September 2023 and Steve Marsh was appointed as Manager, taking-up the position on 1st November 2023. There were no other changes to the paid staff team.

The Trustees would like to thank all our paid staff for their hard work, commitment and loyalty during this year. It is a gratifying to see how our paid staff work together so seamlessly with our volunteers to provide a service of which we are all justifiably proud and which is held in high regard within the community and further afield.

This year 34 volunteer drivers and passenger assistants have supported Dial A Ride - a number which has still not recovered from the reduction due to Covid.

We continue to actively promote our volunteering opportunities as drivers and passenger assistants, though this resulted in just two new volunteers being recruited during the year. Word of mouth and the distinctive livery of our vehicles continue to be our most prominent advertising medium.

Volunteers generously gave over 11,000 hours of their time to Dial a Ride during the year, equivalent to a staggering £114,000 at minimum wage rate.

Without our dedicated and loyal staff and volunteers, Dial A Ride would cease to operate in its present format, and the Trustees would like to thank them most sincerely for their valuable time and the way they deal professionally, patiently and courteously with our clients.

Board of Trustees

In addition to operational volunteers, the members of our Board of Trustees are also volunteers and are drawn from those with a special interest in furthering community transport or in the needs of older people and people with disabilities. The Chair would like to thank all the members of our Board of Trustees for their support during the past year.

Public Benefit

The Board of Trustees have paid due regard to the Charity Commission's guidance on public benefit in assessing what activities Dial A Ride will undertake during the course of the year.

Key benefits of the Dial A Ride service include supporting independence and reducing loneliness, which in turn maintains and enhances their health and wellbeing.

Our passenger surveys help ensure we are meeting the specific needs of our passengers. Our most recent was conducted in January 2024 and showed that 99% of respondents rated our service as Excellent or Good, with 85% of respondents saying that they use our service at least once per week. 57% of respondents said that they use us to get to medical appointments and 45% said that they use us for shopping. 43% said they use Dial a Ride because they need assistance to get to and from the vehicle and 48% said they value the opportunity to chat with others during the journey. Nearly half said they feel less lonely, 55% said they feel more confident, and 61% said they feel safer due to using Dial a Ride.

Page 3

Dial A Ride (Scarborough & District)

Report of the Trustees for the Year Ended 31 March 2024

Financial review

The statement of financial activities shows an overall deficit of £78,893 before adjusting the presentation of investments from cost to market value (2023: deficit before adjusting the presentation of investments from cost to market value £38,464).

Total reserves at the year end amounted to £587,372 (2023: £666,265). Of these reserves, £5,887 related to restricted funds. £80,093 relates to designated funds relating to fixed assets and £40,953 has been designated for the purchase of replacement minibuses. Undesignated unrestricted liquid reserves at 31 March 2024, excluding investments, were £61,993, (2023: £75,897).

There are no restrictions on the use of the capital held within the investment portfolio.

Funding

In addition to the fares, we receive other funding from a variety of different sources and we are enormously grateful to funders and donors who support our service.

During the year, a grant of £18,750 was secured from the UK Shared Prosperity Fund towards the costs of replacing computer hardware and software and the design and build of a new website. A £1,000 grant was received from Cllr Colling, to fund new dash cameras for each vehicle in the fleet. In addition North Yorkshire Council continued to financially support each passenger journey (for non-contractual journeys only).

Grants and donations are sought for major capital expenditure such as minibuses, in order to protect the organisation's long term viability.

Titan (formerly Cardale Asset Management based in Harrogate) continued to work closely with Trustee Barry Newton, to manage our investments portfolio. The risk profile remains at medium to low and despite the volatility of the markets the fund fairs better than expected.

Legacies

We continue to hold a 25% interest in the residuary estate of a long standing passenger Mrs Laura Lamplugh who died in 2012.

Future Strategy

We will continue to strengthen Dial A Ride's ability to provide its essential transport services and maximise opportunities to work with existing and new partners.

We will continue to work towards long-term sustainability by carefully managing overheads and exploring additional contract opportunities, whilst at all times ensuring we do not compromise the excellent service we offer to our individual, fare paying passengers.

We continue to actively recruit volunteers as drivers and passenger assistants.

Risk Analysis

The Trustees formally adopted a full Financial Risk Assessment in July 2006. This is updated regularly when new potential risks are identified and appropriate mitigating procedures agreed and put in place.

Page 4

Dial A Ride (Scarborough & District)

Report of the Trustees for the Year Ended 31 March 2024

Financial review – continued

Reserves Policy

The Trustees acknowledge that unrestricted cash reserves are required to:

The Board of Trustees consider that an adequate level of unrestricted reserves for Dial A Ride is £285,000 which equates to 100% of annual unrestricted expenditure for 2023/2024. This figure however, does not include new vehicle purchases bought with donations and also excludes redundancy costs plus end of lease commitments.

Our operation is capital intensive as our core plant and equipment is the fleet of specially adapted vehicles which we continue to replace and expand to cope with existing and potential workloads. The cost of each minibus varies according to specification but is generally between £60,000 - £90,000.

The Board of Trustees' policy is to keep the fleet fresh, reliable and compliant with the needs of our passengers' profile and current legislation. A significant reserve is required to exploit our profile and offering in an era of changing opportunities and expectation and this is particularly so when providing for those contemplated by our constitution.

Structure, governance and management

In April 2005 our status changed to that of an Incorporated Charity and Company Limited by Guarantee and was established under a Memorandum of Association and is governed under its Articles of Association.

In addition to operational volunteers, the current 6 members of our Board of Trustees are also volunteers and are drawn from those with a special interest in furthering community transport or in the needs of older people and people with disabilities. They include Dial A Ride volunteers, local businessmen, a solicitor and a county councillor. All Trustees are expected to spend time travelling on the buses, working with the drivers and passenger assistants in order to gain a better understanding of our activities, the important roles our operational staff undertake and some of the challenging situations they face. Prospective Trustees are provided with a comprehensive induction pack prior to being accepted on the Board. They also have to attend appropriate training sessions. The Chair would like to thank all the members of our Board of Trustees for their support during the past year.

Page 5

Dial A Ride (Scarborough & District)

Report of the Trustees for the Year Ended 31 March 2024

Structure, governance and management – continued

Policies and Training

Dial A Ride adopts a robust approach to protecting the interests of both staff and passengers. During the course of the year, members of staff have the opportunity to undergo the following training -

Three stage in-house induction training and regular reviews Kinetic Handling (included in in-house training) Alerter (included in in-house training) MiDAS Passenger assistant training (included in in-house training) Accessible training First Aid (full day) Disability Awareness Dementia Friends

We also hold and review the following

Child and Vulnerable Adults Policy Environmental Policy Equality and Diversity Policy Health and Safety Policy Complaints against Staff Procedure Grievance and Disciplinary Procedure Business Plan Financial Risk Assessment

All drivers, passenger assistants, office staff and Trustees must obtain DBS clearance at an appropriate level level.

Dial A Ride became members of both the Scarborough Dementia Action Alliance (DAA) and the National DAA in November 2015 as part of our commitment to supporting not only our own passengers but our wider local community.

Statement of compliance with prevailing laws and regulations

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

................................................................. C J Woodhead - Trustee

Page 6

Independent Examiner's Report to the Trustees of Dial A Ride (Scarborough & District)

Independent examiner's report to the trustees of Dial A Ride (Scarborough & District) ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

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

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Anne Mead BSc FCA

Ashby Berry Coulsons 2 Belgrave Crescent Scarborough North Yorkshire YO11 1UB

Date: .............................................

Page 7

Dial A Ride (Scarborough & District)

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 March 2024

Unrestricted
funds
Notes
£
Income and endowments from
Donations and legacies
2
6,839
Charitable activities
4
Core activities
165,973
Investment income
3
9,096
Total
181,908
Expenditure on
Raising funds
5
5,852
Charitable activities
6
Core activities
278,651
Total
284,503
Net gains on investments
30,976
NET INCOME/(EXPENDITURE)
(71,619)
Transfers between funds
19
121,046
Net movement in funds
49,427
Reconciliation of funds
Total funds brought forward
532,058
Total funds carried forward
**581,485 **		 Restricted
fund
£
19,750
-
-
19,750
-
27,024
27,024
-
(7,274)
(121,046)
(128,320)
134,207
**5,887 **		 2024
Total
funds
£
26,589
165,973
9,096
201,658
5,852
305,675
311,527
30,976
(78,893)
-
(78,893)
666,265
587,372		 2023
Total
funds
£
78,364
137,279
4,045
219,688
-
258,152
258,152
128,285
89,821
-
89,821
576,444
666,265

The notes form part of these financial statements

Page 8

Dial A Ride (Scarborough & District) (Registered number: 5233119)

Balance Sheet 31 March 2024

Notes
Fixed assets
Tangible assets
13
Investments
14
Current assets
Debtors
15
Cash at bank and in hand
Creditors
Amounts falling due within one year
16
Net current assets
Total assets less current liabilities
NET ASSETS
Funds
19
Unrestricted funds
Restricted funds
Total funds		 2024
£
143,844
334,695
478,539
26,647
89,588
116,235
(7,402)
108,833
587,372
587,372
581,485
5,887
587,372		 2023
£
191,630
355,285
546,915
27,689
97,789
125,478
(6,128)
119,350
666,265
666,265
532,058
134,207
666,265

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 9

Dial A Ride (Scarborough & District) (Registered number: 5233119)

Balance Sheet - continued 31 March 2024

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

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. C J Woodhead - Trustee

The notes form part of these financial statements

Page 10

Dial A Ride (Scarborough & District)

Notes to the Financial Statements for the Year Ended 31 March 2024

1. Accounting policies

Basis of preparing the financial statements

Dial A Ride (Scarborough & District) is a charitable company limited by guarantee in England/Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 1 of these financial statements. The nature of the charity's operations and principal activity is to provide accessible, affordable and safe transport for people who were elderly or had a disability (either mental or physical).

Basis of preparing the financial statements

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Judgements and key sources of estimation uncertainty

The trustees consider that no judgements, apart from those involving estimates, have been made in the process of applying the above accounting policies which have had a significant effect on amounts recognised in the financial statements.

The trustees consider that no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date have been made which have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

continued...

Page 11

Dial A Ride (Scarborough & District)

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

1. Accounting policies - continued

Income

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised at fair value when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Income received in advance of the provision of specified services is deferred until the criteria for income recognition are met.

Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably.

No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102). Further detail is given in the Trustees' Annual Report.

On receipt, donated professional services and donated facilities are recognised on the basis of the fair value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Fixed asset gifts in kind are recognised when receivable and are included at fair value. The income is not deferred over the life of the asset.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the statement of financial activities.

Expenditure on charitable activities includes the costs of activities undertaken to further the purposes of the charity and their associated support costs.

continued...

Page 12

Dial A Ride (Scarborough & District)

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

1. Accounting policies - continued

Expenditure

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include administrative and governance costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice.

Irrecoverable VAT

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Fixtures, fittings and equipment - 10% straight line or over the life of the associated grant Computer equipment - 25% straight line

Investments

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted mid-market price. The statement of financial activities includes the net gains and losses arising on revaluation and disposals throughout the year.

Debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

Provisions

Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

Leases

Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease term and the expected useful life of the asset. Minimum lease payments are apportioned between the finance charge and the reduction of the outstanding lease liability using the effective interest method. The related obligations, net of future finance charges, are included in creditors.

Rentals payable and receivable under operating leases are charged to the SoFA on a straight line basis over the period of the lease.

Employee benefits

When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The charity contributes to a defined contribution workplace pension plan for the benefit of its employees. Contributions are charged to the statement of financial activities in the period to which they relate.

continued...

Page 13

Dial A Ride (Scarborough & District)

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

1. Accounting policies - continued

Debtors and creditors

Termination payments are recognised as a liability and an expense when the charity is committed to terminate the employment of an employee.

Taxation

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

Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of future income and expenditure. In their view, these are sufficient for the charity to be able to continue as a going concern for at least 12 months from the date of authorisation of these financial statements.

2. Donations and legacies

Donations
Gift aid
Legacies
Grants
Membership fees		 2024
£
3,137
397
-
21,642
1,413
26,589		 2023
£
1,948
915
9,332
65,125
1,044
78,364

£19,750 (2023: £42,565) of the above income was attributable to restricted and £4,947 (2023: £35,799) was attributable to unrestricted funds.

There are no unfulfilled conditions attached to grants recognised in income.

Grants received, included in the above, are as follows:

Other grants
3.
Investment income
Rents received
Income from investment portfolio
Deposit account interest		 2024
£
21,642
2024
£
4,160
4,286
650
9,096		 2023
£
65,125
2023
£
3,743
-
302
4,045

Income from the investment portfolio for the comparative year was not separately identified.

All the above income for the current and preceding year was attributable to unrestricted funds.

continued...

Page 14

Dial A Ride (Scarborough & District)

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

4. Income from charitable activities

Income from charitable activities
Provision of transport services
Grants - BSOG
Other income from charitable activities		 2024
£
156,526
7,690
1,757
165,973		 2023
£
130,660
6,619
-
137,279

All the above income for the current and preceding year was attributable to unrestricted funds. There are no unfulfilled conditions attached to grants recognised in income.

5. Raising funds

Investment management costs

2024
£
Portfolio management
5,852
Portfolio management costs for the comparative year were not separately identified.		 2023
£
-

6. Charitable activities costs

Core activities
Comparatives for charitable activities costs
Core activities		 Direct
Costs
£
289,960
254,649		 Support
costs (see
note 7)
£
15,715
3,503		 Totals
£
305,675
258,152

£27,024 (2023: £5382) of the above expenditure was attributable to restricted funds and £278,651(2023: £252,770) to unrestricted funds.

Page 15

continued...

Dial A Ride (Scarborough & District)

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

7. Support costs

Governance
Management
costs
£
£
Core activities
12,945
2,770
Support costs, included in the above, are as follows:
2024
Core
activities
£
Payroll administration
820
Consultancy
12,125
Independent examiner's remuneration
2,770
15,715		 Totals
£
15,715
2023
Total
activities
£
755
-
2,748
3,503

8. Independent examiner's remuneration

Independent examination of the financial statements
Auditor's report on grant claims
Payroll administration
Consultancy		 2024
£
2,475
295
820
125
3,715
2023
£
2,748

-

755

-

3,503

Page 16

continued...

Dial A Ride (Scarborough & District)

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

9. Net income/(expenditure)

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

Independent examiner's fees
Auditor's report on BSOG grant claims
Depreciation - owned assets
Other operating leases
Surplus on disposal of fixed assets		 2024
£
2,475
295
47,786
14,896
-		 2023
£
2,748
-
54,161
14,500
(15,895)

10. Trustees' remuneration and benefits

No trustee received any remuneration (2023 - £Nil).

Trustees' expenses

No expenses were reimbursed to the trustees (2023: £Nil).

11. Staff costs

Wages and salaries
Social security costs
Other pension costs		 2024
£
148,251
5,014
1,394
154,659		 2023
£
118,691
3,613
720
123,024

The average monthly number of employees during the year was as follows:

Service provision
Management and administration		 2024
4
4
8		 2023
3
3
6

continued...

Page 17

Dial A Ride (Scarborough & District)

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

11. Staff costs - continued

No employees received emoluments in excess of £60,000.

The full time equivalent number of staff at 31 March 2024 was 5 (2023: 4).

The total remuneration of key management personnel amounted to £53,114 (2023: £43,828). In addition to paid staff, volunteers are crucial to delivering services and keeping the charity running.

The liability and expense relating to the employer's costs of the defined contribution workplace pension scheme are allocated between restricted and unrestricted funds in line with the funding of the relevant staff members.

12. Comparatives for the statement of financial activities

Unrestricted
fund
£
Income and endowments from
Donations and legacies
35,799
Charitable activities
Core activities
137,279
Investment income
4,045
Total
177,123
Expenditure on
Charitable activities
Core activities
252,770
Net gains on investments
128,285
NET INCOME
52,638
Reconciliation of funds
Total funds brought forward
479,420
Total funds carried forward
532,058		 Restricted
fund
£
42,565
-
-
42,565
5,382
-
37,183
97,024
134,207		 Total
funds
£
78,364
137,279
4,045
219,688
258,152
128,285
89,821
576,444
666,265

continued...

Page 18

Dial A Ride (Scarborough & District)

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

13. Tangible fixed assets

Cost
At 1 April 2023
Disposals
At 31 March 2024
Depreciation
At 1 April 2023
Charge for year
Eliminated on disposal
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023
Fixed asset investments
Market value
At 1 April 2023
Additions
Disposals
Revaluations
At 31 March 2024
Historic cost
At 31 March 2024
At 31 March 2023		 Short
leasehold
£
152,236
-
152,236
84,928
6,090
-
91,018
61,218
67,308		 Fixtures
Plant and
and
machinery
fittings
£
£
9,076
22,498
-
(14,366)
9,076
8,132
3,630
21,797
1,815
239
-
(14,366)
5,445
7,670
3,631
462
5,446
701
Listed
investments
£
327,107
151,200
(197,026)
36,811
318,092
272,875
319,292		 Motor
vehicles
£
362,834
-
362,834
244,659
39,642
-
284,301
78,533
118,175
Cash and
settlements
pending
£
28,178
195,477
(207,052)
-
16,603
16,603
28,178		 Totals
£
546,644
(14,366)
532,278
355,014
47,786
(14,366)
388,434
143,844
191,630
Totals
£
355,285
346,677
(404,078)
36,811
334,695
289,478
347,470

14. Fixed asset investments

continued...

Page 19

Dial A Ride (Scarborough & District)

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

15. Debtors: amounts falling due within one year

Trade debtors
Other debtors
VAT
Prepayments
Creditors: amounts falling due within one year
Trade creditors
Social security and other taxes
Other creditors
Accrued expenses		 2024
£
6,236
6,353
4,270
9,788
26,647
2024
£
2,324
2,109
369
2,600
**7,402 **		 2023
£
8,498
3,474
6,594
9,123		 2023
£
8,498
3,474
6,594
9,123
27,689
2023
£
2,969
-
-
3,159
6,128

16. Creditors: amounts falling due within one year

17. Leasing agreements

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

Within one year
Between one and five years		 2024
£
14,500
45,173
59,673		 2023
£
14,500
59,673
74,173

continued...

Page 20

Dial A Ride (Scarborough & District)

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

18. Analysis of net assets between funds

Unrestricted
fund
£
Fixed assets
143,844
Investments
334,695
Current assets
110,348
Current liabilities
(7,402)
581,485		 Restricted
fund
£
-
-
5,887
-
**5,887 **		 2024
Total
funds
£
143,844
334,695
116,235
(7,402)
587,372		 2023
Total
funds
£
191,630
355,285
125,478
(6,128)
666,265

Comparatives for analysis of assets between funds

Fixed Assets
Investments
Current Assets
Current Liabilities		 Unrestricted
Fund
£
100,876
355,285
82,025
(6,128)
532,058		 Restricted
Fund
£

90,754

-

43,453

-

134,207		 2023
Total Funds
£

191,630
355,285

125,478
(6,128)

666,265

continued...

Page 21

Dial A Ride (Scarborough & District)

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

19. Movement in funds

Designated funds
Net unamortised balance of
fixed assets purchased from
restricted funds
Minibuses
Total designated funds
Unrestricted funds
General fund
Total unrestricted funds
Restricted funds
Leasehold improvements
Minibuses
MPVS 2023
CB radio
UK shared Prosperity
Fund – IT upgrade
NYC – dashcams		 1 April
Incoming Resources Investment
2023
resources
expended gains/(losses)
£
£
£
£
-
-
-
-
-
-
-
-
–––––––
–––––––
––––––– –––––––
-
-
-
-
532,058
81,908
(284,503)
30,976
–––––––
–––––––
––––––– –––––––
532,058
81,908
(284,503)
30,976
–––––––
–––––––
––––––– –––––––
51,419
-
(4,652)
-
40,953
-
-
-
39,335
-
(6,009)
-
2,500
-
(2,500)
-
-
18,750
(12,863)
-
-
1,000
(1,000)
-
–––––––
–––––––
––––––– –––––––
134,207
19,750
(27,024)
-
–––––––
–––––––
––––––– –––––––		 Transfers
£
80,093
40,953
–––––––
121,046
-
–––––––
121,046
–––––––
(46,767)
(40,953)
(33,326)
-
-
-
–––––––
(121,046)
–––––––		 31 March
2024
£
80,093
40,953
–––––––
121,046
460,439
–––––––
581,485
–––––––
-
-
-
-
5,887
-
–––––––
5,887
–––––––

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Leasehold improvements
Minibuses
MPVS 2023
CB radio upgrade		 1 April
Incoming
Resources
2022
resources
expended
£
£
£
479,420
177,123
(252,770)
–––––––
–––––––
–––––––
56,071
-
(4,652)
40,953
-
-
-
40,065
(730)
-
2,500
-
–––––––
–––––––
–––––––
97,024
42,565
(5,382)
–––––––
–––––––
–––––––		 Gains/
(losses)
£
128,285
–––––––
-
-
-
-
–––––––
-
–––––––		 31 March
2023
£
532,058
–––––––
51,419
40,953
39,335
2,500
–––––––
34,207
–––––––

continued...

Page 22

Dial A Ride (Scarborough & District)

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

19. Movement in funds - continued

Transfers between funds

Balances relating to fixed assets purchased from restricted funds have been transferred from restricted to designated funds at 31 March 2024.

The funds provided in 2020/21 in response to the charity's appeal for the purchase of a new minibus have also been transferred to designated funds.

20. Related party disclosures

There were no related party transactions for the year ended 31 March 2024.

Page 23

Dial A Ride (Scarborough & District)

Detailed Statement of Financial Activities for the Year Ended 31 March 2024

Income and endowments
Donations and legacies
Donations
Gift aid
Legacies
Grants
Membership fees
Investment income
Rents received
Income from investment portfolio
Deposit account interest
Charitable activities
Provision of transport services
Grants - BSOG
Other income
Other income
Total incoming resources
Expenditure
Investment management costs
Portfolio management
Charitable activities
Wages
Social security
Pensions
Other operating leases
Rates and water
Insurance
Light and heat
Carried forward		 2024
£
3,137
397
-
21,642
1,413
26,589
4,160
4,286
650
9,096
156,526
7,690
164,216
1,757
201,658
5,852
148,251
5,014
1,394
14,896
288
1,326
3,496
174,665		 2023
£
1,948
915
9,332
65,125
1,044
78,364
3,743
-
302
4,045
130,660
6,619
137,279
-
219,688
-
118,691
3,613
720
14,500
334
1,351
3,504
142,713

This page does not form part of the statutory financial statements

Page 24

Dial A Ride (Scarborough & District)

Detailed Statement of Financial Activities for the Year Ended 31 March 2024

Charitable activities
Brought forward
Office costs
Advertising
IT costs
Vehicle costs
Training costs
Volunteers' expenses
Repairs and maintenance
Cleaning
Legal & professional fees
Sundry expenditure
Short leasehold
Plant and machinery
Fixtures and fittings
Motor vehicles
Loss on sale of tangible fixed assets
Support costs
Management
Payroll administration
Consultancy
Governance costs
Independent examiner's remuneration
Total resources expended
Net expenditure before gains and losses
Realised recognised gains and losses
Realised gains/(losses) on fixed asset
investments
Net (expenditure)/income		 2024
£
174,665
5,005
3,224
11,117
44,436
-
198
1,022
425
303
1,779
6,090
1,815
239
39,642
-
289,960
820
12,125
12,945
2,770
311,527
(109,869)
(5,835)
**(115,704) **		 2023
£
142,713
7,930
292
-
46,595
3,132
917
6,353
392
5,586
2,473
6,090
1,815
1,845
44,411
(15,895)
254,649
755
-
755
2,748
258,152
(38,464)
128,285
89,821

This page does not form part of the statutory financial statements

Page 25