REGISTERED COMPANY NUMBER: 05305639 (England and Wales)
REGISTERED CHARITY NUMBER: 1107489
Trustees’ Report and
Unaudited Cessation Financial Statements for the Period 1 April 2024 to 30 September 2025
for
The Sheffield Dial-A-Ride Club
Landin Wilcock & Co Chartered Accountants 68 Queen Street Sheffield South Yorkshire $1 1WR
The Sheffield Dial-A-Ride Club
Contents of the Financial Statements for the Period 1 April 2024 to 30 September 2025
Page Trustees’ Report 1 to 3 Independent Examiner's Report 4 Statement of Financial Activities 5 Balance Sheet 6 Notes to the Financial Statements 7 to 14
The Sheffield Dial-A-Ride Club
Trustees’ Report for the Period 1 April 2024 to 30 September 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 period 1 April 2024 to 30 September 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 1 January 2019). This will be the last Annual Report of Sheffield Dial a Ride after well over forty years of serving those in Sheffield who need help travelling around the city to carry out their daily tasks and live as normal a life as possible.
After taking advice from specialist charity lawyers over this process, the decision has been taken to merge Sheffield Dial a Ride with Sheffield Community Transport (SCT) who have taken over all our operations from the start of July. As a result, the accounts this year cover eighteen months, April 2024 to September 2025. As a result, the charitable company is no longer a going concern.
The charitable objects of the charity will continue to be delivered within SCT,
My sincere thanks go to lan Jenkinson, SCT's Chief Executive, who has made this merger possible. He has been helping us look after much of our operations for some time, with much help from Julie McDonald who has managed our day to day finances so efficiently. | wish them well in the future.
Over the years we have had help from many people who have volunteered their services to assist us, particularly the many drivers and others who have become friends to our users. Their contributions have been essential.
We are also very grateful for the vital helo we have received from the South Yorkshire Mayoral Combined Authority (formerly the South Yorkshire Passenger Transport Executive).
We are very appreciative of the financial support we have received over many years from a wide number of grant-making trusts who have enabled us to finance our operations and keep our vehicle fleet up to date. Especially, | must thank the Marjorie Coote Old People's Charity who have been so supportive to us, especially recently as we have sought to resolve our future.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity works hard to obtain grants and funding to then be able to provide a specialist transport service for the benefit of the elderly and infirm in the Sheffield area.
The objectives make it possible for many people with disabilities to travel safely at an affordable cost, thus living more independent and satisfying lives, not restricted to their homes. The trustees are appointed to work towards achieving these aims and objectives.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Public benefit
We remain confident that we have demonstrated fully the public benefit expected by the Charity Commission in the way we enable disabled people in Sheffield and their carers to live a fuller and more dignified life than would be possible without our services. Sheffield Dial a Ride's objectives continue to make it possible for many people with disabilities to travel safely and at an affordable cost, thus living more independent and satisfying lives, Not restricted to their homes.
The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public guidance published by the Charity Commission for England and Wales.
Page |
The Sheffield Dial-A-Ride Club
Trustees’ Report for the Period 1 April 2024 to 30 September 2025
ACHIEVEMENTS AND PERFORMANCE
Performance
We have been working closely with Sheffield Community Transport for a number of years and know they are very able to helo those who are looking for assistance with their mobility needs. The demand for SDaR's services remains healthy, particularly for the City Ride service which carried nearly all our passengers - 10,521 people in the period April 2024 - June 2025, compared to 8,522 in the same period the previous year. | am confident that Sheffield Community Transport will be able to maintain and grow this service under the new arrangement.
FINANCIAL REVIEW
Going concern
The charitable company is no longer a going concern, but the charitable objectives will be continued by Sheffield Community Transport as noted above.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational Structure
The charity is limited by guarantee and its objects, power and constitutional matters are set out in its Memorandum and Articles of Association.
Key management remuneration
None of the trustees receive remuneration or other benefits from their work with the charity.
Related parties
Marjorie Coote Old People’s Charity Nicholas Hutton Trustee Sheffield Church Burgess Trust Nicholas Hutton Trustee Sheffield Town Trust Nicholas Hutton Trustee
Objectives and policies The Charity's activities expose it to a number of financial risks including credit risk and liquidity risk. The use of financial derivatives is governed by the charity's policies approved by the board of trustees, which provide written principles on the use of financial derivatives to manage these risks. The charity does not use derivative financial instruments for soeculative purposes.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number 05305639 (England and Wales)
Registered Charity number 1107489
Registered office
10 Montgomery Terrace Road Sheffield South Yorkshire S6 3BU
Trustees
Mr R B Barnsley (resigned 20.9.25) Mr N JA Hutton Mr DL Andrews
Company Secretary Mr D L Andrews
Page 2
The Sheffield Dial-A-Ride Club
Trustees’ Report
for the Period 1 April 2024 to 30 September 2025
REFERENCE AND ADMINISTRATIVE DETAILS
Company Secretary Mr D L Andrews
Independent Examiner
Tom Henshaw ACA Landin Wilcock & Co Chartered Accountants 68 Queen Sireet Sheffield South Yorkshire S1 1WR
Bankers
CAF Bank Limited
25 Kings Hill Avenue West Malling Kent ME19 4JQ
CESSATION OF TRADING
The charitable company transferred its charitable activities, assets and liabilities to Sheffield Community Transport (a registered society, under the Co-Operative and Community Benefit Societies Act 2012) on 30 June 2025.
The transfer was in accordance with the governing document and Sheffield Community Transport share the same objectives and aims as the charity.
As a result the charity is no longer a going concern and will apply to be dissolved.
Approved by order of the board of trustees on ZALASMIWAME,~™. and signed on its behalf by:
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Mr N J A Hutton - Trust@e
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Independent Examiner's Report to the Trustees of The Sheffield Dial-A-Ride Club
Independent examiner's report to the trustees of The Sheffield Dial-A-Ride Club (‘the Company’)
| report to the charity trustees on my examination of the accounts of the Company for the period 1 April 2024 to 30 September 2025.
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, | 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 | have followed the Directions given by the Charity Commission under Section 145(5) {b) of the 2011 Act.
Independent examiner's statement
| have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
I. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or 33 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)).
| 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. pt
Tom Henshaw ACA
Lanain Wilcock & Co Chartered Accountants 68 Queen Street Sheffield South Yorkshire S1 1WR Date: (Qloe (2076........
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The Sheffield Dial-A-Ride Club
Statement of Financial Activities
for the Period 1 April 2024 to 30 September 2025
| Period | |||||
|---|---|---|---|---|---|
| 1/4/24 | |||||
| to | Year Ended | ||||
| 30/9/25 | 31/3/24 | ||||
| Unrestricted | Restricted | Total | Total | ||
| fund | fund | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||||
| Donations and legacies | 3 | 36,859 | 10,000 | 46,859 | 33,351 |
| Charitable activities | 5 | ||||
| Donations towards fares | 37,059 | - | 37,059 | 39,767 | |
| Investment income | 4 | 2,859 | - | 2,859 | 1,934 |
| Total | 76,777 | 10,000 | 86,777 | 75,052 | |
| EXPENDITURE ON | |||||
| Charitable activities | 6 | 62,930 | - | 62,930 | 64,043 |
| Other | 2,250 | - | 2,250 | - | |
| Total | 65,180 | - | 65,180 | 64,043 | |
| NET INCOME | 11,597 | 10,000 | 21,597 | 11,009 | |
| Transfers between funds | 14 | 10,000 | (10,000) | - | - |
| Transfer to Sheffield Community Transport | (134,159) | - | (134,159) | - | |
| Net movement in funds | (112,562) | - | (112,562) | 11,009 | |
| RECONCILIATION OF FUNDS | |||||
| Total funds brought forward | 112,562 | - | 112,562 | 101,553 | |
| TOTALFUNDSCARRIEDFORWARD | - | - | - | 112,562 |
The notes form part of these financial statements
Page 5
The Sheffield Dial-A-Ride Club
Balance Sheet 30 September 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| fund | fund | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| CURRENT ASSETS | |||||
| Debtors | 12 | - | - | - | 17,654 |
| Cash at bank | - | - | - | 112,144 | |
| - | - | - | 129,798 | ||
| CREDITORS | |||||
| Amounts falling due within one year | 13 | : | - | - | (17,236} |
| NET CURRENT ASSETS | - | . | - | 112,562 | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | - | : | - | 112,562 | |
| NET ASSETS | - | - | - | 112,562 | |
| FUNDS | 14 | ||||
| Unrestricted funds | - | 112,562 | |||
| TOTALFUNDS | - | 112,562 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2025.
The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable 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 the end of each financial year and of its surplus or deficit for each 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 statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial ey ae were approved by the Board of Trustees and authorised for issue on 1d. MEIIEIMY O2LE and were signed on its behalf by:
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aan
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Mr N J A Hutton - Tr e
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The notes form part of these financial statements
Page 6
The Sheffield Dial-A-Ride Club
Notes to the Financial Statements for the Period 1 April 2024 to 30 September 2025
1. CHARITY STATUS
The charity is a charity limited by guarantee and consequenily does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation.
The registered office is:
10 Montgomery Terrace Road
Sheffield South Yorkshire S6 3BU
2. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘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)', Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The presentation and functional currency is considered to be pounds sterling because this is the currency in the primary economic environment in which the Charity operates.
Accounts have been prepared for an 18 month period to cover the cessation date of the charity.
Going concern
As described in the trustees report, the charity's net assets were transferred to another charity as part of a merger on 30 June 2025. Following the issue of these financial statements, the trustees intend to close down the charity. As such, the charity is no longer a going concern.
Financial reporting standard 102 - reduced disclosure exemptions
The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’:
- the requirements of Section 7 Statement of Cash Flows,
Income
Income and endowments
Voluntary income including donations and grants that provide core funding or are of a general nature are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.
Gifts in kind
Gifts in kind, including donated goods are recognised where there is entitlement, certainty of receipts and the amount can be measured with sufficient reliability.
Investment income
Investment income is recognised on a receivable basis.
Charitable activities
Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract.
Page 7
The Sheffield Dial-A-Ride Club
Notes to the Financial Statements - continued for the Period 1 April 2024 to 30 September 2025
- ACCOUNTING POLICIES - continued
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 a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
All resources expended are inclusive of irrecoverable VAT.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 20% on cost
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
| Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Grants
Grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.
Irrecoverable VAT
lIrrecoverable VAT is charged against the category of resources expended for which it was incurred.
Financial Instruments
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.
Page 8
The Sheffield Dial-A-Ride Club
Notes to the Financial Statements - continued for the Period 1 April 2024 to 30 September 2025
| 3. | DONATIONS AND LEGACIES | |||
|---|---|---|---|---|
| Period | ||||
| 1/4/24 | ||||
| to | Year | Ended | ||
| 30/9/25 | 31/3/24 | |||
| £ | £ | |||
| Donations | 10,000 | 5,000 | ||
| Grants | 36,859 | 28,351 | ||
| 46,859 | 33,351 | |||
| Donations received, included in the above, are as follows; | ||||
| 2025 | 2024 | |||
| £ | £ | |||
| Marjorie Coote Old People's Charity | 10,000 | 5,000 | ||
| 10,000 | 5,000 | |||
| Grants received, included in the above, are as follows: | ||||
| Period | ||||
| 1/4/24 | ||||
| to | Year | Ended | ||
| 30/9/25 | 31/3/24 | |||
| £ | £ | |||
| South Yorkshire Mayoral Combined Authority | 36,859 TAAL |
28,351 o_o |
||
| 4. | INVESTMENT INCOME | |||
| Period | ||||
| 1/4/24 | ||||
| to | Year | Ended | ||
| 30/9/25 | 31/3/24 | |||
| £ | £ | |||
| Depositaccountinterest | 2,859 | 1,934 |
Page 9
The Sheffield Dial-A-Ride Club
Notes to the Financial Statements - continued for the Period 1 April 2024 to 30 September 2025
5. INCOME FROM CHARITABLE ACTIVITIES
| 5. | INCOME FROM CHARITABLE ACTIVITIES | ||
|---|---|---|---|
| Period | |||
| 1/4/24 | |||
| to | Year Ended | ||
| 30/9/25 | 31/3/24 | ||
| Donations | |||
| towards | Total | ||
| fares | activities | ||
| £ | £ | ||
| Donations towards fares | 37,059 | 39,767 | |
| é. | CHARITABLE ACTIVITIES | ||
| Other trading activities | |||
| Period | |||
| 1/4/24 | |||
| to | Year Ended | ||
| 30/9/25 | 31/3/24 | ||
| £ | £ | ||
| Sundries | 891 | 105 | |
| Insurance | 984 | 903 | |
| Agency staff | 31,300 | 23,434 | |
| Motor repairs | 14,539 | 15,223 | |
| Petrol or diesel | 9,906 | 12,886 | |
| Motor insurance | 8,450 | 4,924 | |
| Governance costs | 5,735 | 3,690 | |
| Legal and professional fees | 8,890 | 2,800 | |
| Bank charges | 85 | 78 | |
| Loss on sale of assets | (17,850) | - | |
| 62,930 | 64,043 |
Governance costs relating to the independent examination fee total £2,900 (2024 - £1,870).
- NET INCOME/(EXPENDITURE)
Net income/(expenditure} is stated after charging/(crediting):
| Period | ||
|---|---|---|
| 1/4/24 | ||
| to | Year Ended | |
| 30/9/25 | 31/3/24 | |
| £ | £ | |
| Depreciation - owned assets | 2,250 | - |
| Surplusondisposaloffixedassets | (17,850) | - |
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The Sheffield Dial-A-Ride Club
Notes to the Financial Statements - continued for the Period 1 April 2024 to 30 September 2025
8. TRUSTEES’ REMUNERATION AND BENEFITS
There were no trustees’ remuneration or other benefits for the period ended 30 September 2025 nor for the year ended 31 March 2024.
Trustees’ expenses
There were no trustees’ expenses paid for in the year ended 31 March 2025 nor for the year ended 31 March 2024.
9. STAFF COSTS
The average monthly number of employees during the period was as follows:
| Period | ||||
|---|---|---|---|---|
| 1/4/24 | ||||
| to | Year Ended | |||
| 30/9/25 | 31/3/24 | |||
| Seconded | staff | members | i | ] |
No employees received emoluments in excess of £60,000.
An average of 1 member of staff was seconded from Sheffield Community Transport during the year (2024 - 1). The level of business and transport activity would make it impractical to employ full time equivalents. Volunteer expenses total £nil (2024 - £nil}.
- COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | Restricted | Total | |
|---|---|---|---|
| fund | fund | funds | |
| £ | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 33,351 | - | 33,351 |
| Charitable activities | |||
| Donations towards fares | 39,767 | - | 39,767 |
| Investment income | 1,934 | - | 1,934 |
| Total | 75,052 | - | 75,052 |
| EXPENDITURE ON | |||
| Charitable activities | 64,043 | - | 64,043 |
| NET INCOME | 11,009 | - | 11,009 |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 101,553 | - | 101,553 |
| TOTALFUNDSCARRIEDFORWARD | 112,562 | - | 112,562 |
Page 11
The Sheffield Dial-A-Ride Club
Notes to the Financial Statements - continued for the Period 1 April 2024 to 30 September 2025
11. TANGIBLE FIXED ASSETS
| 11. | TANGIBLE FIXED ASSETS | |||
|---|---|---|---|---|
| Motor | ||||
| vehicles | ||||
| £ | ||||
| COST | ||||
| At 1 April 2024 |
132,669 | |||
| Additions | 30,000 | |||
| Disposals | (162,669) | |||
| At 30September 2025 | - | |||
| DEPRECIATION | ||||
| At 1 April 2024 |
132,669 | |||
| Charge for year | 2,250 | |||
| Eliminated on disposal | (134,919) | |||
| At 30 September 2025 | : | |||
| NET BOOK VALUE | ||||
| At 30 September 2025 | - | |||
| At 31 March 2024 | - | |||
| 12. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Trade debtors | - | 3,388 | ||
| VAT | - | 3,526 | ||
| Accrued income | - | 6,394 | ||
| Prepayments | - | 4,346 | ||
| - | 17,654 | |||
| 13. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Trade creditors | - | 14,546 | ||
| Accrued expenses | - | 2,690 | ||
| - | 17,236 |
Page 12
The Sheffield Dial-A-Ride Club
Notes to the Financial Statements - continued for the Period 1 April 2024 to 30 September 2025
| 14, | MOVEMENT IN FUNDS | ||||||
|---|---|---|---|---|---|---|---|
| Net | Transfers | ||||||
| movement | between | At | |||||
| At | 1/4/24 | in funds | funds | 30/9/25 | |||
| £ | £ | £ | £ | ||||
| Unrestricted funds | |||||||
| General fund | 112,562 | (122,562) | 10,000 | - | |||
| Restricted funds | |||||||
| Restricted funds | - | 10,000 | (10,000) | - | |||
| TOTAL FUNDS | 112,562 | (112,562) | - | - | |||
| Net movement in funds, included in the above | are as | follows: | |||||
| Incoming | Resources | Gainsand | Movement | ||||
| resources | expended | losses | in funds | ||||
| £ | £ | £ | £ | ||||
| Unrestricted funds | |||||||
| General fund | 76,777 | (65,180} | (134,159) | (122,562) | |||
| Restricted funds | |||||||
| Restricted funds | 10,000 | - | 10,000 | ||||
| TOTAL FUNDS | 86,777 | (65,180) | (134,159) | (112,562) | |||
| Comparatives for movement in funds | |||||||
| Net | |||||||
| movement | At | ||||||
| At 1/4/23 | in funds | 31/3/24 | |||||
| £ | £ | £ | |||||
| Unrestricted funds | |||||||
| General fund | 101,553 | 11,009 | 112,562 | ||||
| TOTAL FUNDS | 101,553 | 11,009 | 112,562 | ||||
| Comparative net movement in funds, included | in | the | above are as follows: | ||||
| Incoming | Resources | Movement | |||||
| resources | expended | in funds | |||||
| £ | £ | £ | |||||
| Unrestricted funds | |||||||
| General fund | 75,052 | (64,043) | 11,009 | ||||
| TOTALFUNDS | 75,052 | (64,043) | 11,009 |
Page 13
The Sheffield Dial-A-Ride Club
Notes to the Financial Statements - continued for the Period 1 April 2024 to 30 September 2025
15. RELATED PARTY DISCLOSURES
During the year the only related party transactions were that of donations set out below which are charities that Nicholas Hutton is trustee for. He is also a Trustee for Sheffield Dial-A-Ride Club.
| 2025 | 2024 | |||||||
|---|---|---|---|---|---|---|---|---|
| £ | £ | |||||||
| Marjorie | Coote | Old | People's | Charity | 10,000 | 5,000 | ||
| 10,000 | 5,000 |
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