Dial A Ride (Scarborough & District) Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2025 Registered Company Number: 5233119 Reglstered Charity Number: 1106494
Dial A Ride (Scarborough & District) Contents of the Financial Stydtements for the Year Ended 31 March 2025 Page Reference and Administrative Details Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet 10 Notes to the Financial Stydtements 12
Divdl A Ride (Scarborough & District) Reference and Administrative Details for the Year Ended 31 March 2025 Trustees C J Woo(Ihead Chair B Newton Treasurer (resigned 23.9.24) D C Jeffels (resigned 9.6.25) P M Bellinger (resigned 23.4.24) P Bridgewood MsJMDrury Mrs V Green Company secretary S B Marsh Registered oifice 4 Londesborough Business Park 64-66 Londesborough Road Scarborough North Yorkshire Y012 SAF Registered company number 5233119 (England and Walcs) Reglstered charity number 1106494 Independent examlner Ashby Bery Coulsons Ltd 2 Belgrave Crescent Scarborough North Yorkshire YOI I IUB Page I
Dial A Ride (Scarborough & District) Report of the Triistees for the Year Ended 31 March 2025 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 2025. 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 l January 2019). This report includes the directors, report required by coinpany law. Objectives and activities Since Dial A Ride was established in 1983 as a charitable organisation, we have continued to provide accessible, affordable and safe transport for elderly people and/or those with a disability (either physical or mental). Our service enables many hundreds of people who would othenvise find it difficult or impossible to use other fom]s of transport, to get out and about in their community and maintain their independence, In April 2005 our status changed to that of an Incoryorated Charity and Company Limited by Guarantee and was established under a Memorandum of Association and is governed under its Articles of Association. Achievement and perforniance At the heart of our activities is thc demand responsive, door to door Dial a Ride service. We use our fleet of six minibuses, four MPVS and two electric cars (acquired during this year) to provide accessible and affordable local and longer distance transport to some of the most vulnerable members of our cornmunity. During the year we completed over 23,000 journeys, covering over 110,000 miles, carrying nearly 27,000 passengers. We have seen a continuation of the change experienced over the past 5-6 years whereby a large percentage of our local minibus joumeys are now carrying only one or two passengers at a time, compared to higher, and more ¢ost- and time-effective numbers previously. This is due, in part, to the closure of many group activities during Covid lockdown and is a trend being seen by other Community Transport operators. This change calls into question the efficiency of running large minibuses for such small on-board numbers. For that reason, we have been using our smaller vehicles for some of the journeys which would nonnally be completed using a minibus. During this financial year wc saw a 291/Tr o increase on the number of longer-distance car journeys - mainly to hospitals and clinics outside the Boroug14 with 597 compared to 463 in the previous year. This represents a year-on-year increase and is mainly due to the NHS moving services to hospitals outside Scarborough and apparent changes to the eligibility for free hospital transport. We anticipate that this delnand will Continue to increase, and our ability to meet this need is only possible duc to the hard work, dedication and commitment of our staff and volunteer drive. 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 scrviccs they and many other local charities and organisations provide. We are, however, facing increasing difficulties regarding suitable locations to pick-up and drop-off passengers in Scarborough town centre. Efforts to engage with the local Council and the Police have been frnstratingly slow and have not resulted in any positive progress. We continue to make efforts to address this issue, as we are keen to avoid having to refuse town centre journeys to our passengers, as this would clearly be detrimental to them and the town as a whole. In addition to making our meeting room available for low-¢ost hire to other not-for-profit organisations, Dial A Ride is also the administrative base for Support for Carers. Page 2
Dial A Ride (Scarborough & District) Report of the Trustees for the Year Ended 31 March 2025 Hoiiie to School Contracts - North Yorkshire Council Dial A Ride holds two contracts with North Yorkshire Council to provide SEN home to school transport to Woodlands Academy,. these contracts currently run until the end of March 2026. 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 froin 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. Staff and Or anisational Structure There have been no changes to paid staff during the year. We have a good mixture of long-serving, experienced staff, and those who have joined us within the past 2-3 years, bringing a range of outside experience. Together, the team have reviewed policies and practices and madc somc changes to rther improve efficiency and communicalion. This year, 52 volunteers have supported Dial A Ride, in roles including drivers, passenger assistants, Trnstees and others. We continue to actively promote our volunteering opportunities, and this resulted in 13 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, though we have experienced some success from social media and strategic leaflet placement. Collectively, our volunteers generously gave over 20,000 hours of their time to Dial a Ride during thc year, equivalent to a staggering £228,000 at minimum wage rate. Without our dedicated and loyal staff and volunteers, Dial A Ridc would cease to operate in its present fonnat, and the Trustees would like to thank them most sincerely for their valuable contribution and the way they deal professionally, patiently and courteously with our passengers. 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 Th¢ 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 to individual passengers include supporting independence, reducing loneliness which in tum maintains and enhances their healtli and wellbeing. Page 3
Dial A Ride (Scarborough & District) Report of the Trustees for the Year Ended 31 March 2025 Our passenger surveys help ensure we are meeting the specific needs of our passengers. Our most recenl was conducted in January 2024 and showed that 990/0 of respondents rated our service as Excellent or Good, with 850/0 of respondents saying that they use our service at least once per week. 57 /0 of respondents said that they use u% to get to medical appointments and 45 /0 said that they use us for shopping. 43 % said they usc Dial a Ride becausc thcy necd assislancc lo gcl lo and from ihe vehicle and 480/0 said they value the opportunity to Lhal with others during the journey. Nearly hair said they feel lesq lonely, 55 % said they feel more contident, and 61 % said they t-eel safer due to using Dial a Ride. Financial review The statement of financial activities shows an overall sulUS of £48,685 (2024.. deficit £78,893). Total rescrvcs al the year end amounted io £636,057 (2024.. £587,372). Of these reservcs, £1 19,153 relat to restricted funds (2024: £5,887) and £69,432 relates to d&8ignatcd funds relating to fixed assets. Undesignated unrestriclcd liquid rcservcs at 31 March 2025, excluding investn]ents, were £65,450 (2024: £61,993). There are no restrictions on the use of the capital hcld within the investment portfolio. In addition to the fares, we re¢¢ive other funding from a variety of different sources and we are enonnously grateful to fiu]ders and donors who support our service. This year, we were honoured to have received donations from the neral collections of our friend and volunteer, Ken Davison, as well as a number of valued customers. We are also very thankful to have received support from Scalby Methodist Church and the Inner Wheel Club of Scarborough. Grants and donations are sought for major capital expenditure such as minibuses, in order to protect the organisation's long-teTm viability. During the year, we are grateful to North Yorkshire Council for grants towards the purchase of new vehicles, including two new electric cars. Titan (fom]erly Cardale Asset Management based in Harrogate) continued to manage our investments portfolio. Ycicie.s Wc continue to hold a 25 % interesl in the residuary estate of a long-standing passcnger, Mrs Laura Lamplugh who died in 2012. Risk knia sis The Trustees fonnally adopted a full Financial Risk Assessment in July 2006. "fhis is updated regularly and whcn ncw potential risks are identified, and appropriate mitigating procedures agreed and put in place. Page 4
Dial A Ride (Scarboroiigh & District) Report of the Trustees for the Year Ended 31 March 2025 Ilesei-vc.% Pc)l IL The Trustees acknowledge that unrestricted cash reserves are required to: enable Dial A Ride to maintain essential core services for a minimum of 12 months in the event of withdrawal of budgetcd income streams or a major shift in the palten] of aLtivitiLs' Ihcrcby allowing time to adjust accordingly provide for othenvisc unfunded staff-related costs such as redundancy, parentiil leave, cxtended staff sickncss and for unforeseen compliance costs arising trom existing or new legislation and regulations provide funds in the event of unavoidablc cost ovemins on activities that cannot othenvise bc tnet from restricted funds support the rcsearch and development of new projccts and services maintain project continuLty in the event of limited short-temi funding gaps and short-tcrm cash flow fluctuations fund additions and renewals to infrastructure and accommodation including minibuses and ommitments under leaschold provide funds for end of lease financial commitments, The Board of Trustees consider that an adequate level of unrestricted reserves for Dial A Ride is £305,000 which equates to IOOQ/o of annual expenditure for 202412025. 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. The Board of Trnstees, policy is to keep the fleet fresh, reliable and compliant with the needs of our passengers, profile and current legislation. The cost of each vehicle varies according to specification but is generally between £50,000 - £80,000. Future Strate 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. To this end, we will strengthen our contacts and relationships with other Community Transport operators in the region and further afield. We will continue to work towards long-tcrni sustainability by carefully managing overheads and exploring addilional contract opportunities, whilst at all times ensuring we do not compromise the excellent service we offer to our individual, fare paying passengers. Page 5
Dial A Ride (Scarborough & District) Report of the Trustees for the Year Ended 31 March 2025 Structure? governance and management In April 2005 our status Changed to that of an Incorporated Charity and Company Limited by Guarant¢¢ and was established under a Memorandum of Association and is governed under its Articles of Association. In addition to operational volunteers, the current 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. 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 thc 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. Policies and Trainin 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 undcrgo the following training - In-house induction training and regular reviews MIDAS Passenger assistant training (included in in-house training) Accessible training 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 key Trustees must obtain DBS clearance at enhanced level. Dial A Ride became members of both the Scarborough Dementia Action Alliance (DAA) and the National DA4 in November 2015 as part of our commitment to supporting not only our own passengers but our wider local community. Page 6
Dial A Ride (Scarborough & District) Report of the Trustees for the Year Ended 31 March 2025 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 Re¢omm¢nded 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 10 September 2025 and signed on its behalf by.. Page 7
Independent Examiner's Report to the Trustees of Dial A Ride (Scarborough & District) Independent examiner's report to the trustees of DIAI A Ride (Scarborough & District) ('the Company,) I rq)ort to the charity trustees on my exainination of the accounts of the Company for the year ended 31 March 2025. Responsibilities and basis of report As the charily's Irustees of the Company (aiid also its directors for the puwoscs of company law) you are responsible for the preparation of the accounts in accordance with the requirements of Ihc Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of the Company are not required to be audited undcr Part 16 of the 2006 Act and are eligiblc for independent ex<imination, I report in rcspixl of my examination of your Lharity's accounts as C<irried out under Section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out my examination I have followcd ihc Dirwtions given by th¢ Charily Commission under Section 145(5) (b) olthe2011 Acl. Independent examiner's statement Sincc your charity's gross income exceeded £250,000 your examiner mu.st be a member of a listed body. I can confimi that l am qualificd io undertake the examination because l am a member of the Association of Chartera Certified Accountants, which is one of the listed bodies. I have completed my examination. I confLrn] that no matters havc come to my attention in connection with the examination giving me cause to believe.. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 the accounts do not accord with those records. or 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 the accounts have not been prepared in accordancc 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 bc drawn in this report in ordcr to cnablc a proper understanding of the accounts to be reached. Aimee Hickey FCCA Ashby Bery Coulsons Ltd 2 Belave Crescent Scarborough North Yorkshire YOII IUB Date: l O September 2025 Page 8
Dial A Ride (Scarborough & District) Staten)ent of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 March 2025 2025 Total funds 2024 Total funds Unrestricted Restricted Funds fund Notes Income and endoivments from Donations legacies grants 8,282 127,870 136,152 26,589 Charitable activities Core activities 210,594 210,594 165,973 Invcstment income Other income 11,964 11,964 9,096 Total 234 590 127 870 -3()2 4(10 21)16f 8 Expenditure on Raising funds 5,852 5,852 5,852 Charitable activities Core activities 299 574 314 178 305 675 Total 305 426 320 030 311527 Net gains on investments NET INCOML/(EXPENDITURE) (64,581) 113,266 48,685 (78,893) Reconciliation of funds Total funds brought forward 581,485 5,887 587,372 666,265 TotAI funds carried forward The notes forni part of these financial statements Page 9
Dial A Ride (Scarborough & District) (Registered number: 5233119) Balance Sheet 31 March 2025 2025 2024 Notes Fixed assets Tangible assets Invcstments 13 14 147,324 341110 143,844 334 695 488,434 478,539 Current assets Debtors Cash at bank and in hand 15 33,689 121671 26,647 155,360 116,235 Creditors Amounts falling due within one year 16 (7,737) (7,402) Net current assets 147 623 108 11.33 Total assets less current liabilities 636,057 587,372 NET ASSETS 587 Funds Unrestricted ndS Restricted fimds 19 516,904 119 153 581,485 Total funds The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. The members have not rcquired the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilitics for (a) ensuring that thc charitablc company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at thc end of each financial year and of its surplus or deficit for cach financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statcmcnts, so far as applicable lo the charitable company. The notes forni part of these financial statements Page 10 continued...
Dial A Ride (Scarborough & District) (Registered number: 5233119) Balance Sheet- continued 31 March 2025 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 l O Septembcr 2025 and wcrc signed on its bchalf by: C J Woodhead - Trustee The notes fonn part of these financial statements Pagell
Dial A Ride (Scarborough & District) Notes to the Financial Statements for the Year Ended 31 March 2025 Accounting policies Basis of preparing the financAal statements Dial A Ride (Scarborough & DistriLt) is 2 Charitablc company limited by guarantee in England/Wales. In the evenl of the charity bcing wound up, the liability in respccl of Ihe guarantee 18 limited to £1 pcr membcr of the charity. I"he address of the registered office is given in the charily intorn]ation on page of these financial statements. The nature of the Lhdrity's operations and principal activity is to provide acccssible, atfordable and safe transport for people who were elderly or had a disability (either mental or physical). Basis of preparing the financial statements The charity constitutcs a public benefit entity as defined by FRS 102. The financial stalcments havc been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practicc applicable to charities preparing their accounts in accordance with the Financial Rq)orting Standard applicable in the UK and Republic of Ireland (fRS 102) issued in October 2019, the Financial Reporting Siandard applicable in the United Kingdom and Republic of Ireland (FRS 102), Ihc Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice. The financial statcmcnts are preparcd on a going Conccrn basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prcscnted in sterling which is the functional Cuffency 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 othenvisc stated. Judgements and key source5 of estimation uncertainty The trustees Consider that no judgements, apart from those involving estimates, have been inade 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 unrestricled funds that have been set aside by the trustees for particular pury)oses. The aim and usc of each designated fund is set out in the notes to the fjnancial statemcnts. Restricted funds arc funds which are to be used in accordance with specific r&%trictions imposed by donors or which have been raised by the charity for particular pury)oscs. The cost of raising and administering such funds arc charged against the .%pe£ific fund. Th¢ aim and use of each restricted fund is sct out in the notes to the financial statements. Income Income is recogniscd when the charity has entitlement to the funds, any perlornTrnce conditions attached to the item(s) of income have been met, it is probable that thc income will be received and the amount can be measured reliably. Page 12 continued,,.
Dial A Ride {ScArborough & District) Notes to the Financial Statements- continued for the Year Ended 31 March 2025 Accounting policies - continued Income Income from government and other graiits, whether 'capital' grants or 'revenue' grants, is recognised at fair value when the charity has entitlement to the funds, any perfomiance 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 notificatioii 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 cotTesponding 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 incoine 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. Page 13 continued...
Dial A Ride (Scarborough & District) Notes to the Finaiicial Statements- continued for the Year Ended 31 March 2025 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 Icss 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.. Leasehold property Plant and machinery Fixtures, fittings and equipment Motor vehicles - 4 /0 Straight line 20 /0 Straight line 200/0 Straight line 15 /0 straight line Investments Investments are a forn] of basic financial instrument and are initially recognised al 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 tl]roughout 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 impairn]ent are recogniscd in expenditure. Provisions Provisions are recognised when the charity has an obligation at the balance sheet date as a result ol 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 terni and the expected useful life of the asset. Minimum lease payments ar¢ apportioned between tlie financ¢ 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 th¢ SOFA on a straight line basis over the period of the lease. Employee benefits When employees have rendered service to the charity, short-terni 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 contributcs 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. Page 14 continued...
Dial A Ride (Scarborough & District) Notes to the Financial Statements- continued for the Year Ended 31 March 2025 Accounting policies - continued Debtors and creditors Termination payments are recognised as a liability and an expense when the charity is committed to tern]inate the employment ot an employee. Taxation The charÈty is cxetnpt from coOration tax on its charilablc activities. Going concern Thc financial statements have been prcpared on a going concern basis as the trustees believe that no rnaterial uncertainties cxist. The tru.stees 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 thes¢ financial statements. Donations and legacies 2025 2024 Donations Gift aid Grants Membership fees 5,631 556 127,870 3,137 397 21,642 £127,870 (2024: £19,750) of the above income was attributablc to restricted and £7,726 (2024: £6,839) was attributable to unrestricted funds. There are no unfulfilled conditions attached to grants recognised in income. Grants received, Includ in the above, are as follows: 2025 2024 Other grants Page 15 continued...
Dial A Ride (Scarborough & District) Notes to the Financial Statements - continued for the Year Ended 31 March 2025 Investment income 2025 2024 Rents received Income from investment portfollo Deposit account interest 4,740 6,012 4,160 4,286 650 All the abovc income for the current and preceding year was attributable to unrestricted funds. Income from charitable activities 2025 2024 Activity Provision of transport services Granls - BSOG Sundry incomc Core activities Core activities Corc activities 199,143 IlJ91 156,526 7,690 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. Other income 2025 2024 Gain on sale of tangiblc fixed assets Page 16 continued...
Dial A Ride (Scarborough & District) Notes to the Financial Statements - continued for the Year Ended 31 March 2025 Raising funds Investment management costs 2025 2024 Portfolio management Portfolio management costs for the comparative year were not separately identified. Charitable activities costs Support costs (see note 8) Direct Costs Totals Core activities Comparatives for charitable activities costs Core activities ?8(),()61) £14,604 (2024 £27,024) of the above expenditure was attributable to restricted funds and £278,651 (2024: £278,561) to unrestricted funds. Support costs Governance costs Management Totals Core activities Independent examiner's remuneration 2025 2024 Independent examination of the financial statements Non independent examination work Payroll administration 2,625 920 820 2,475 420 820 Page 17 continued...
Dial A Ride (Scarborough & District) Notes to the Financial Statements- continued for the Year Ended 31 March 2025 Support costs - continued Support costs, included in the above, are as follows: 2025 Core activities 2024 Total activities Payroll adn]inistration Consultancy Independent examiner's remuneration 820 820 12,125 Net income/(expenditure) Net income/(expenditure) is stated after charging/(crediting).' 2025 2024 Independent examiner's fees Non independent examiners fees Depreciation - owned assets Other operating leases Surplus on disposal of fixed assets 2,625 920 44,046 14,887 2,475 295 47,786 14,896 10. Trustees, remuneration and benefits No trustee received any remuneration (2024 - £Nil). Trustees, expenses No expenses were reimbursed to the trustees (2024: £Nil), 11. Staff costs 2025 2024 Wages and salaries Social security costs Other pension costs 158,102 5,977 148,251 5,014 The average monthly number of employees during the year was as follows: 2025 2024 Service provision Management and administration Page 18 continued...
Dial A Ride (Scarborough & District) Notes to the Financial Statements- continued for the Year Ended 31 March 2025 11. Staff costs- Continued No employees received emoluments in excess of £60,000. The full time equivalent number of staff at 31 March 2025 was 5 (2024: 5). The total remuncration of key managcmcnt personnel amounted to £43,444 (2024: £53,114). In addition to paid staff, volunteers are crucial to delivering services and kccping thc charity running. The liability and cxpense relating to the employer's costs of the defined contribution workplace pension scheme are allocated between restricted and unrestriclcd lunds in line with thc lunding of the relevant staff members. 12. Comparatives for the statement of financial activities Unrestricted Restricted fimds fund Total funds Income and endowments from Donations and legacics 6,839 19,750 26,589 Charitable activities Core activities 165,973 165 ()73 Investment income 91}()6 Total 1819(18 ?() l ().58 Expenditure on Raising funds 5,852 5,852 Charitable activities Core activities 278 651 305 675 Total 284 503 311527 Net gains on investments NET INCOMEI(EXPENDllURE) Transfers between funds (71,619) 121046 (7,274) 1?104()) (78,893) Net movement in funds 49,427 (128,320) (78,893) Reconciliation of funds Total funds brought fonvard 532,058 134,207 666,265 Total funds carried forward 581185 58 Page 19 continucd...
Dial A Ride {Scarborough & District) Notes to the Financial St8tements- continued for the Year Ended 31 March 2025 13, Tangible fixed assets Fixtures and fittings Short leasehold Plant and machinery Motor vehicles Totals Cost At l April 2024 Additions Disposals 152,236 9,076 4,019 8,132 362,834 43,507 532,278 47,526 At 31 March 2025 152 236 374 740 548 21)3 Depre¢iAtion At l April 2024 Charge for year Eliminated on disposal 91,018 6,090 5,445 2,619 7,670 199 284,301 35,138 31601) 388,434 44,046 31601} At 31 March 2025 2871138 400 879 Net book value At 31 March 2025 At 31 March 2024 462 14.3,84.4 14. Fixed asset investments Cash and settlements pending Listed investments Totals Market value At l April 2024 Additions Disposals Revaluations 318,092 122,171 (135,713) 16,603 143270 (128,023) 990 334,695 265,441 (263,736) At 31 March 2025 308 270 341110 Historic cost At 31 March 2025 At 31 March 2024 There were no investment assets outside the UI Page 20 continued...
Dial A Ride (Scarborough & District) Notes to the Financial Statements - continued for the Year Ended 31 Marcb 2025 15. Debtors.. amounts falling due within one year 2025 2024 Trade debtors Other debtors VAT Prepayments 10,161 5.615 3,100 6,236 6,353 4,270 16. Creditors: amounts falling due within one year 2025 2024 Trade creditors Social security and other taxcs Other creditors Accrued expenses 5,112 2,324 2,109 369 17. Leasillg Agreements Minimum lease payments undcr non-cancellable operating leases fall due as follows: 2025 2024 Within one year Between one and five years 14,500 14,500 Page 21 continued...
Dial A Ride (Scarborough & District) Notes to the Financial Statements - continued for the Year Ended 31 March 2025 18. Analysis of net assets between funds 2025 Total funds 2024 Total nds Unrestricted Restricted funds fund Fixed assets Investments Current assets Current liabilities IIOJ44 341,110 73,187 36,980 147,324 341,110 155,360 143,844 334,695 116,235 82,173 Comparativcs for analysis of a.ssets between funds Unrestrict¢d Restricted 2024 Fund Fund Total Funds Fixed Asscts Investments Current Assets Current Liabilities 143,844 334,695 110,348 143,844 334,695 116,235 5,887 581,485 Page 22 continued...
Dial A Ride (Scarborough & District) Notes to the Financial Statements - continued for the Year Ended 31 March 2025 19. Movement in funds l April Incoming Resources Investment 2024 resources expended gainsl(losses) Transfers 31 March 2025 Designated funds Leasehold property MPV Vehicles Minibuses 46,767 33,326 40,953 (4,652) (6,009) 42,115 27,317 (40,953) Total designated funds 121,046 (10,661)) (40,953) 110,385 Unrestricted funds General fd 460,43C) 234,034 (?1)4,7()5) 6,255 40,953 446 1)16 Total unrestricted funds 581,485 234,034 {.305,4?()) 6,255 51 (i,-348 Restricted funds UK shared Prosperity Fund - IT upgrade Community transport small Electric vebicles Electric minib$ Community transport capital 5,887 (5,887) 2,400 44,095 36,000 (1,602) (7,115) 798 36,980 36,000 45,375 45,375 5,887 127,870 (14,604) 119,153 Page 23 continued...
19. Movement in funds - continued Comparatives for movement in ndS l April Incoming Resources Investment 2023 resources expended gainsl(losses) Transfers 31 March 2024 Designated funds Leasehold property MPV Vehicles Minibuses 46,767 33,326 40,953 46,767 33,326 40,953 Total designatcd funds 121,046 121,046 Unrestricted funds General fimd 532,058 81,908 (284,503) 30,976 460,439 Total unrestricted funds 532,058 81 ()08 (284,503) 30,976 121,046 581,485 Restricted funds Leasehold improvements Minibuses MPVS 2023 CB radio UK shared Prosperity Fund - IT upgrade NYC - dashcams 51,419 40,953 39,335 2,500 (4,652) (46,767) (40,953) (33,326) (6,009) (2,500) 18,750 1,000 (12,863) (1,000) 5,887 134,207 19,750 (27,024) (121,1141)) 5,887 20. Related party disclosures There were no related party transactions for the year ended 31 March 2025 Page 24