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2022-03-31-accounts

REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

FOR

BUZZER BUSES (DIAL A RIDE) LIMITED Company Registration Number 05338802

Charity Registration Number 1109107

BUZZER BUSES (DIAL A RIDE) LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 March 2022

Page
Reference and Administrative Details 1
Report of the Trustees / Directors 2 to 5
Report of the Independent Examiner 6
Statement of Financial Activities / 7
Income and Expenditure Account
Balance Sheet 8
Notes to the Financial Statements 9 to 15

BUZZER BUSES (DIAL A RIDE) LIMITED

REFERENCE AND ADMINISTRATIVE DETAILS for the Year Ended 31 March 2022

DIRECTORS / TRUSTEES:

Mrs P L O'Toole (Chairperson) Mr D R Pipkin (Vice Chairperson) Mrs J Connolly (Treasurer) Mr J J O'Toole Mr M Freeman Mr N W Jephcote

COMPANY SECRETARY: Mr M Gale REGISTERED OFFICE: 31 New Road Linslade Leighton Buzzard Bedfordshire LU7 2LS

REGISTERED NUMBER: 05338802 (England and Wales) CHARITY NUMBER: 1109107 BANKERS: CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ

INDEPENDENT EXAMINER: D R Kerins FCCA

Ad Valorem Accountancy Services Ltd Chartered Certified Accountants & Statutory Auditors 2 Manor Farm Court Old Wolverton Milton Keynes Buckinghamshire MK12 5NN

Page 1

BUZZER BUSES (DIAL A RIDE) LIMITED

REPORT OF THE TRUSTEES / DIRECTORS for the Year Ended 31 March 2022

The trustees present their annual report together with the financial statements of the charity for the year ended 31 March 2022, which are also prepared to meet the requirements for a directors' report and accounts for Companies Act purposes. The financial statements comply with the Charities Acts, the Companies Act 2006, the Memorandum and Articles of Association, and the Statement of Recommended Practice - Accounting and Reporting by Charities (SORP FRS102)

Status

The company is both a charity and a company, limited by guarantee. It is a member of the Community Transport Association UK, a registered charity (number 1002222), but operates independently of that charity.

Our Purpose & Principal Activity

The principal activity of the company in the period under review was that of carrying out the objects of the charity, being to provide a community transport service for such of the inhabitants of Leighton Linslade and its neighbourhood who are in need of such a service because of age, sickness or disability (mental or physical), or poverty, or because of a lack of availability of adequate and safe public passenger services.

In setting our objective and planning our activities our trustees have given careful consideration to the Charity Commission's general guidance on public benefit.

Public Benefit

Buzzer Buses have been around for 31 years now constantly providing our Door to Door transport service for the elderly and disabled residents of Leighton Buzzard and the surrounding villages. Now that the Covid Pandemic has subsided we are getting back to operating the way we did previously. We are sure that by mid to late 2022 we will be as busy as always. With increased interest in the service we see ourselves continuing for many years to come.

Directors/Trustees/Structure

The directors, who act as the Management Committee and are also trustees under the Charities Acts, during the year under review were:

Mrs P L O’Toole D Pipkin J C Baldwin (resigned 29 July 2021) Mrs J Connolly (resigned 1 October 2022) J J O’Toole Mr N W Jephcote (appointed 17 January 2022) M Freeman

Day-to day operations are the responsibility of a General Manager who reports directly to the Management Committee.

Financial Review

During the year under review, the company had a net income of £28,181 (2021: net income £34,039). The balance sheet strengthened by 13.5% to £237,491.

Reference and Administrative Details

These are detailed on Page 1 of this report.

Page 2

BUZZER BUSES (DIAL A RIDE) LIMITED

REPORT OF THE TRUSTEES / DIRECTORS (continued) for the Year Ended 31 March 2022

Chairman’s report

The last financial year has been very different to most but definitely more positive for us than the last two. During April we were offered a contract extension by Central Bedfordshire Council for our Dial-A-Ride service and that helped to confirm that we would be able to continue to operate for at least 2 more years.

We were also asked to continue with the vaccination transport that we had been offering, and Central Bedfordshire Council would now pay for this service which would be a much needed boost to finances. At the same time the UK started to come out of the winter lockdown and people were very eager to get out of their houses again, so we were soon back up to about 75% of our usual service capacity.

Our Dial-a-Ride bookings and spaces on our outings were filled very quickly although we still only allowed a reduced quantity of people per bus to ensure social distancing was still actively observed. All schools returned to usual service and so our morning and afternoon transport requirements were also back to full capacity.

As the year continued, we started to reintroduce some of the streamlining measures that we had become expert at in the years preceding the covid pandemic. This, as was previously proved, helped to reduce costs and increase income. We are certain that things will be back to normal by mid to late 2022.

We have been extremely fortunate to have the services of one of our trustees who has dedicated a great deal of his time to fund raising and has been able to raise a considerable amount of money towards our ‘bus replacement programme’. This allowed us to purchase two used vehicles that were far newer than the two that needed to be got rid of.

As has become usual for us, our aim for each financial year is to break even with costs and general income balancing each other out. The fundraising that our trustee does then allows for new vehicles to be purchased, this means a very satisfactory end to each year.

We are extremely pleased to say that for the third year running we have again exceeded our expectations and have a surplus in April 2021 to March 2022 of £28,181.

This compares with the final figures of, April 2020 to March 2021 £34,039, although this was higher than the current year, we received less than a quarter of the government financial assistance from last year (£9,813 as opposed to £46,008).

April 2019 to March 2020 surplus was £19,411, and April 2018 to March 2019 deficit was £3,688

Our ‘Buzzer Buddy’ scheme has continued to be a fantastic and popular means of communication for our members, and we have had many reports of people communicating during these difficult times using this service.

As always, we also ensure that our company ‘ No Response Policy’ is adhered to (we do not let an unanswered door be ignored) and this has again helped to save lives during the last year.

Page 3

BUZZER BUSES (DIAL A RIDE) LIMITED

REPORT OF THE TRUSTEES / DIRECTORS (continued) for the Year Ended 31 March 2022

Small company provisions

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

Reserves Policy

A formal policy on general reserves was agreed at the September 2008 meeting of the executive committee and was reviewed and amended by the executive committee on 28th November 2018. It was agreed that it will be reviewed at each AGM and this has been done again on 5 August 2021 and unanimously accepted by the committee. It states:

A general reserves policy is desirable to identify that part of the assets of the company which must be set aside to cover adverse financial contingencies. The reserve fund for Buzzer Buses is intended to cover the following contingencies:

  1. Orderly closure of the business if continuation is no longer possible.

  2. The continuation of the business in periods of adverse cash flow.

  3. The acquisition of new office premises and associated moving costs.

  4. The replacement of secure parking facilities for our buses.

  5. Emergency Hire of a vehicle should the need arise to maintain service.

  6. Orderly closure of the business implies the cessation of operations, the redundancy of staff and any contracted obligations to suppliers. This requires sufficient funds to cover three months funding of salaries and salary related payments.

  7. Continued operation in the face of delays to funding grants requires funds to operate the business for a period of up to two months.

It is therefore the policy of the company to designate a general reserve to cover all these contingencies and to ensure that an appropriate proportion of the assets be protected for that purpose. This is separate from the sum represented by the tangible assets (i.e. buses) and the funds for their normal replacements.

This policy document shall be appended to the annual accounts, and where necessary amended, for approval by the trustees at each AGM.

Forthcoming Year

The financial security of the company is once again assured for the forthcoming year. We have received our grant payment from LTC and payment for the Dial-a-Ride from CBC. We are extremely busy with members wanting to get out more than ever now they are free to do so. We have also massively increased our Fundraising activities and this has proved a valuable additional source of income. This will continue throughout 2022 and beyond.

Page 4

BUZZER BUSES (DIAL A RIDE) LIMITED

REPORT OF THE TRUSTEES / DIRECTORS (continued) for the Year Ended 31 March 2022

New Trustees

New Management Committee members may be elected individually at the Annual General Meeting. The Management Committee may in addition co-opt no more than five other persons to serve as full voting members of the Management Committee until the next Annual General Meeting. Existing Trustees agree what skills, experience and knowledge are needed in new trustees and a job specification is then drawn up. Successful candidates are interviewed and invited to join subject to references, formal vetting and approval by the full trustee board. They are provided with copies of the Memorandum and Articles of Association of the charity and literature pertaining to our activities, together with a copy of the essential trustee guide (CC3) as issued by the Charity Commission. Officers serve for one year, after which they are eligible for reappointment provided that no person serves for more than ten consecutive years in the same post.

Approved by the Board on 12 December 2022 and signed on its behalf by:

Mrs P O’Toole (Hon. Chairperson)

Page 5

BUZZER BUSES (DIAL A RIDE) LIMITED

REPORT OF THE INDEPENDENT EXAMINER TO THE TRUSTEES OF BUZZER BUSES (DIAL A RIDE) LIMITED

I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2022, which are set out on pages 7 to 15.

Responsibilities and basis of report

As the charity 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 company'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

Since the Company's gross income exceeded £250,000 your examination must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

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 that in any material respect:

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

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

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

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities.

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.

D R Kerins FCCA Ad Valorem Accountancy Services Ltd Chartered Certified Accountants & Statutory Auditors 2 Manor Farm Court Old Wolverton Milton Keynes Buckinghamshire MK12 5NN

Date: 16 December 2022

Page 6

BUZZER BUSES (DIAL A RIDE) LIMITED

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) for the year ended 31 March 2022

Unrestricted Funds
General
Designated
reserve
reserves
£
£
Notes
Income and endowments from
Donations & Legacies
3
25,864
Charitable activities
4
193,525
Other trading activities
5
1,580
Investments
12
Other
6
9,813
Total income and endowments
230,794
-
Expenditure on:
Raising funds
-
Charitable activities
8
221,863
Other
8
750
Total expenditure
222,613
-
Net Income/(Expenditure) for the Year
8,181
-
Transfers Between Funds
15
53,960
( 12,051)
Net Movements in Funds
62,141
( 12,051)
Reconciliation of Funds
Total funds brought forward from 1 April 2021
58,834
128,567
Total funds carried forward at
31 March 2022
120,975
116,516
Restricted
Funds
Capital
assets
£
24,145
24,145
4,145
4,145
20,000
( 41,909)
( 21,909)
21,909
-
Total Funds
2022
£
50,009
193,525
1,580
12
9,813
254,939
-
226,008
750
226,758
28,181
-
28,181
209,310
237,491
Total Funds
2021
£
28,694
169,082
2,600
56
46,008
246,440
211,651
750
212,401
34,039
-
34,039
175,271
209,310

The notes on pages 9 to 15 form an integral part of these financial statements.

Page 7

BUZZER BUSES (DIAL A RIDE) LIMITED (REGISTERED NUMBER: 05338802)

BALANCE SHEET 31 March 2022

Notes
FIXED ASSETS
Tangible assets
10
CURRENT ASSETS
Debtors
11
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
12
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
FUNDS OF THE CHARITY
Unrestricted funds:
General fund
15
Designated funds
15
Restricted funds
Capital assets
15
£
£
132,691
20,169
94,611
114,780
( 9,980)
104,800
237,491
120,975
116,516
-
237,491
2022
£
£
80,195
15,303
132,598
147,901
( 18,786)
129,115
209,310
58,834
128,567
21,909
209,310
2021

For the year ending 31 March 2022, the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its accounts for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and in accordance with FRS102 SORP.

The financial statements were approved by the Board of Directors on 12 December 2022 and were signed on its behalf by:

Mrs P O'Toole

Page 8

BUZZER BUSES (DIAL A RIDE) LIMITED

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2022

1 ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard (SORP- FRS 102) (effective January 2016), the Statement of Recommended Practice for Charities (revised 2015), the Charities Act 2011 and the Companies Act 2006.

The presentation currency of the financial statements is the Pound Sterling (£).

Company status

The company is limited by guarantee and has no share capital. The liability of members is limited to £1 in the event of a winding up.

Preparation of the accounts on a going concern basis

The financial statements have been prepared on a going concern basis since the Trustees are confident that the Company is able to continue to meet its liabilities as they fall due for the next year after the accounts have been signed.

The impact of the coronavirus pandemic on our charity has been disclosed in the report of the trustees/directors. In our view, this does not affect our opinion that the financial statements should continue to be prepared on a going concern basis.

Fund accounting

Unrestricted funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.

Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Designated funds are unrestricted funds set aside at the discretion of the trustees for specific purposes. Further details of each fund are disclosed in note 15.

Incoming resources

Voluntary income including donations and grants that provide core funding or are of a general nature is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability. Investment income is recognised on a receivable basis.

Resources expended

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Tangible fixed assets

Individual fixed assets costing £250 or more are initially recorded at cost.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office and computer equipment - 20% on cost Motor vehicles - 12.5%-20% on cost

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.

Government grants

Government grants are recognised in the Income Statement so as to match them with the expenditure towards which they are intended to contribute.

Page 9

BUZZER BUSES (DIAL A RIDE) LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021

2 NET INCOME/(EXPENDITURE) FOR THE YEAR

The Net income/(expenditure) is The Net income/(expenditure) is stated after charging: charging: 2022 2021
£ £
Depreciation - owned assets 26,573 23,744
Accountants - independent examination 600 600
Accountants - operators grants 150 150
Directors' emoluments and other benefits etc - -
DONATIONS & LEGACIES - GRANTS AND DONATIONS
GRANTS
Leighton Linslade Council 2022
£
4,145
2021
£
4,100
CBC Community Assets - 15,000
Connolly Foundation 10,000 -
Edward Gosling 10,000 -
Masonic Charitable Foundation 5,000 -
National Lottery 10,000 -
39,145 19,100
Both the Edward Gosling and National Lottery grants were restricted income grants. These were provided
specifically
for
vehicle
replacement. The Leighton Linslade Council grant
was
also
restricted,
provided
specifically for bus operating costs (10 week
vehicle
checks).
DONATIONS
Donations Received 2022
£
10,509
2021
£
9,284
Gift Aid 355 310
10,864 9,594
In
addition
to
general
donations, there were the following significant
donations
in
year:
Co-op £2,181, Arnold Clarke Foundation £1,000, Link £1,500, New Life Church £1,000 and R Gibbons Legacy
£1,000. (2021: £5,000 was received from the Bernard Sunley Trust and £1,909 from the Co-Op).
Total Grants & Donations 50,009 28,694

3 DONATIONS & LEGACIES - GRANTS AND DONATIONS

Central Bedfordshire Council
Contractual income from government or public authorities
Other fares received
UK Government grants
Subscriptions
Other income
2022
£
90,000
59,862
32,015
4,168
450
7,030
193,525
2021
£
90,000
54,522
13,882
4,298
360
6,020
169,082

There was deferred income in the year of £1,240 (2021 - £4,040) from Link-A-Ride to provide transport to their clients.

Page 10

BUZZER BUSES (DIAL A RIDE) LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021

5 OTHER TRADING ACTIVITIES

Subscriptions
Other Income
Profit on sale of tangible fixed asset
6
OTHER INCOME
HMRC JRS Grant payments
2022
£
1,580
-
-
1,580
2022
£
9,813
9,813
2021
£
1,700
300
600
2,600
2021
£
46,008
46,008

The average number of persons employed by the charity during the year, analysed by category, was as follows:

Drivers
Administration
Passenger Assistants
Salaries
Social security costs
Pension costs
2022
7
3
1
11
2022
£
147,229
5,341
312
152,882
2021
6
3
1
10
2021
£
148,457
3,820
274
152,551

No employee earned in excess of £60,000 per annum (2021 - none).

No staff redundancies were made during the financial year.

Page 11

BUZZER BUSES (DIAL A RIDE) LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021

8 EXPENDITURE ON CHARITABLE ACTIVITIES

Payroll
Charitable Activities
Employment costs
152,882
Other direct costs
Depreciation of tangible fixed assets
Establishment costs
Office expenses
Printing, posting and stationery
Subscriptions and donations
Sundry and other costs
Travel and subsistence
Accountancy fees
Training
Depreciation of tangible fixed assets
152,882
Other Costs
Audit & Independent examination fees
-
152,882
Bus
Operating
Costs
30,610
25,000
55,610
-
55,610
Support
Costs
7,588
4,853
232
120
1,616
86
1,108
340
1,573
17,516
-
17,516
Governance
-
750
750
750
2022
£
152,882
30,610
25,000
7,588
4,853
232
120
1,616
86
1,108
340
1,573
226,008
750
750
226,758
2021
£
152,551
19,652
22,361
6,318
4,877
716
197
1,201
-
2,395
-
1,383
211,651
750
750
212,401

9 GOVERNANCE COSTS

These costs relate to the audit fees for the Bus Service Operators Grant and the charge for the Independent Examination of the accounts.

Page 12

BUZZER BUSES (DIAL A RIDE) LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2022

10 TANGIBLE FIXED ASSETS

Motor
vehicles
£
COST
At 1 April 2021
171,560
Additions
77,851
Disposals
At 31 March 2022
249,411
DEPRECIATION
At 1 April 2021
95,814
Charge for year
25,000
Disposals
At 31 March 2022
120,814
NET BOOK VALUE
At 31 March 2022
128,597
At 31 March 2021
75,746
11
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade Debtors
Other debtors
Prepayments and accrued income
12
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Taxation and social security
Accruals and deferred income
Office &
computer
equipment
£
12,993
1,218
14,211
8,544
1,573
-
10,117
4,094
4,449
2022
£
6,370
588
13,211
20,169
2022
£
2,342
2,072
5,566
9,980
Totals
£
184,553
79,069
263,622
104,358
26,573
-
130,931
132,691
80,195
2021
£
8,736
574
5,993
15,303
2021
£
2,314
1,894
14,578
18,786

13 TAXATION

The company is a registered charity and is exempt from corporation tax.

14 PENSIONS

Employees of the charity are entitled to join a defined contribution pension scheme. The charity contribution is restricted to the contributions disclosed in note 7 as 'Pension costs'. The outstanding contributions at the year end are £nil (2021: £nil).

Page 13

BUZZER BUSES (DIAL A RIDE) LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2022

15 STATEMENT OF FUNDS

General funds
General reserve
Designated funds
General contingency reserve
Bus replacement reserve
Total unrestricted funds
Restricted funds:
Capital assets
Total restricted funds
Total funds
At
1 April
2021
£
58,834
65,000
63,567
187,401
21,909
21,909
209,310
Incoming
resources
£
230,794
230,794
24,145
24,145
254,939
Resources
expended
£
222,613
222,613
4,145
4,145
226,758
Transfers
£
53,960
( 12,051)
41,909
( 41,909)
( 41,909)
-
At
31 March
2022
£
120,975
65,000
51,516
237,491
-
-
237,491

The General reserve represents the free funds of the charity which are not designated for particular purposes.

The general contingency reserve is the amount deemed prudent by the trustees to be set aside under the terms of the reserves policy.

The bus replacement reserve represents funds set aside for the replacement of the fleet in due course. During the year £12,051 was transferred from the bus replacement funds to general funds.

The capital assets fund represents assets purchased out of the restricted grants. This was used to purchase 2 new buses,

16 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fund balances at 31 March 2021
are represented by:
Tangible fixed assets
Net current assets
Net assets
Restricted
funds
£
-
-
Designated
funds
£
116,516
116,516
General
funds
£
132,691
( 11,716)
120,975
2022
Total
£
132,691
104,800
237,491
2021
Total
£
80,195
129,115
209,310

17 RELATED PARTY TRANSACTIONS

There were no related party transactions, other than those disclosed below.

Trustees received expenses totalling £NIL during the year (2021 - £NIL).

Cost of remuneration for key management personnel amounted to £38,891 (2021 - £33,370).

No trustees received any remuneration during the year. (2021 - £NIL).

Page 14

BUZZER BUSES (DIAL A RIDE) LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2022

18 CAPITAL COMMITMENTS

As at 31 March 2022 the company had contracted to purchase motor vehicles of £nil (2021: £40,708).

Page 15