RYEDALE COMMUNITY TRANSPORT CIO Trustees, Annual Report for the period 11 November 2023 to 10 November 2024 The Trustees present their anral report together with the financkal statement of the Charlty for year end 31 March 2024. The financial statements comply with the Charities Act 2011 and the Statement of Recommended Practice for Charities {FRS102) and with the charity's goveming documents. STATUS AND CHARITABLE OBJECT Ryedale Community Transport converted to a Charitable Incorporated Organisation (CIO) on 11 November 2019. The Charity number 1109232 remains unchanged, having been registered as a charity since 26 April 2005. The Object of the Charitable Organisation is to provide a community transport service for such of the inhabitants of Ryedale, Selby, Scarborough & Whitby Districts of North Yorkshire and of the City of York, who need such service due to age, sickness, or disability {mental or physical), poverty, or the lack of availability of adequate and safe public transport seNices. Ryedale Community Transport provides various community transport options including: the Ryedale Volunteer Car Scheme, Wheelchair Accessible Travel, Minibus Travel, Wheels2Work (VW2VQ Moped Hire, Scheduled and non-scheduled1ocal bus services and home to school transport. It delivers courses, by means of our newly qualified trainer. designed for the mini-bus driver awareness scheme (MIDAS). TRUSTEES The Trustees are the directors of the charity and those in office during the period were: Name Appointed Resigned 0510312019 Philip Richardson MBE David Charfes Yellen (Chair) 2310112019 Anne Wilson 0210312021 Elizabeth Ellen Webb 0210312021 Sandra Simpson Sheila Miller (Treasurer) 0810312022 0810312022 0811012024 John Cunningham 0710312023 Shelia Miller resigned after reaching her 90th birthday having served for 15 years as a volunteer driver before being appointed as a Trustee in 2022. During this period she has championed the service of our car scheme amongst our community and within the many other charities she supports. In particular she has informed our local NHS services of our activities arKd capabilities. All Trustees form the management commtttee, gNe their time voluntarily and receNe no benefits from the charity. Any expenses reclaimed from the charity are set out in note 9 to the accounts.
STRUCTUR4 GOVERNANCE AND MANAGEMENT The Board of Trustees met regularly during the year with some joining remotely via video link due to work commitments. This operates successfully with those in employment who contribute their expertise in their limited free time. We were pleased lo appoint Mark Harris as our new Chief Officer in January 2024. Mark joined us after a successful career in the military and subsequently various business appointmerts at Director and Chief Operating officer level. Mark arrived at a time of turbulence following the resignation of the previous Fleet Manger and Wheels2Work Manager. They have been successfully replad by Barry Morgan and Frank Godber but unfortunately, we have recently been informed that our Finance Manager Kim Lees must resign on medical grounds. Since his arrival Mark has implemented weekly management meetings, team briefings and updated working practices and policies which have ensured improved performance allowing staff to cover each othef s desks during sickness and holiday absenGes. There is a renewed sense of purpose amongst all staff. SERVICE OBJECTIVES AND ACTIVITIES The Ryedale Car Scheme provides transport, through recruibnent and support of volunteer drivers, for people who do not have access to other means of transport. Volunteers use their own vehicles and receive expenses of 45p per mile. Volunteers provide the comer stone of our charity; they choose to volunteer for a variety of reasons. For some, it offers the Chan to gwe something back to the community or make a difference to the people around them. For others it provides an opportunty to develop new skills or build on existing experience and knowledge. Regardless of the motivation, what unites them all is that they find it both challenging and rewarding. The Car Scheme continues to meet more than 90¥0 of all requests for transport, although maintaining this level can be challenging. It is proving difficult to find volunteer driver8. There have been over 3440 individual journeys in the past 12 months completed by 637 different scheme members. A total of over 122,000 miles. The strategy for the Car Scheme is to continue to deliver high quality, affordable and often essential transport for those people who need personal door-to-door support to access health related and other personal appointments. The NHS transport Service is failing and this is a wory for those elderly patients who need transport to get to their appointments. Over 470h of our car scheme joumeys were used for NHS Secondary Care hospital appointments with a further 24% being used for.Primary Care doctorloptician related visits. Our scheme which operates for residents of Ryedale has proved so successful that we have been approached by North Yorkshire Council to run a pilot scheme in Whitby and The Coast area. This commenced in July 2024 for NHS Secondary Care appointrnents. The medical practices in the area, who signpost their patients to our service, are finding it a resounding success for the local communty but its long-temi success deperKls on local volunteers offering to drive their cars. We have forged a working relationship with other local charities within the Whitby Alliance Group to help us but they are also seeking volunteers. Our Fleet Ryedale Community Transport currently operates one wheelchair accessible low-floor bus, 4 accessible minibuses, 5 regular minibuses, 6 wheelchair accessible vehicles and 2 electric wheelchair accessible vehicle. These vehicles are available for hire with a driver or as self- drive. There is also a W2W van used to move mopeds.
Group Travel This provides minibus and wheelchair accessible vehicle (WAV) transport services at affordable rates for voluntary organisations and community groups. An example of this is we transport dients weekly to and from the Strong and Steady community sessions on behalf of North yorkshi Sports. The have been 519 separate hires to 24 different organisations. Individual WAV Travel 23 passengers who need to travel in their own wheelchairs have made 143 joumeys often to Tnedical appointments but also to social occasions. Ryedale Rover on-demand service The Ryedale Rover on-demand trial Servi is part of the evolving strategy of connecting residents living in villages with no. or limited, k)cal bus seNices with the wider area. It is being part funded by the National Lottery Community Fund. One of the trial services proved so popular that it has now been established as a formal bus route by North Yorkshire Council connecting Helmsley and Malton twice weekly. We continue to seek innovative ways in which we can help reduce rural isolation and have continued to run our occasional shopper trips enabling our members resident in Ryedale to visit local towns. These prove particularly successful in providing cohesion for elderly friendship groups to meet. In the past 12 months 95 people have made 686 journeys. The evolvement of the Ryedale Rover on-demand bus service together with the introduction of electric vehicles have caused us to re-examine some of our working procedures and seek further ways that the opportunity provided by the Community Fund can help reduce rural isolation and increase community cohesion could be used. NYC Contracts Home to School and Special Education Needs services, as well as Scheduled Bus Routes, provide a regular income stream for the charity. In April we were awarded 4 Home to School contracts together with 2 Scheduled Bus Route Contracts. They expire in April 2026 with two one-year Dptions to extend until April 2028. These together with our 2 Home to School contracts for Special Educational Needs pupils at Welbum Hall provide an essential contribution to overheads and enable the reSoUrS of Ryedale Community Transport to be more resilient to change. Wheels2Work (W2W) The W2W scheme offers the short-temi hire of mopeds to those who struggle to commLrte to their pla of employment, education, or training due to the lack of any other viable means of transport. The fleet currently comprises 34 mopeds which are available to anyone aged 17 or over, who live in our operating area. 6 of them are new electric mopeds which have been kindly funded by North Yorkshire Council taking the total number of electric mopeds to 10. We helped 37 people during the period and our new Manager remains is regular contact with our clients. In addition to supporting them with their use and maintenance of the mopeds he keeps a watchful eye for signs that they are having problems paying their monthly rent. In doing so he has managed to reduce the numbers of people getting into financial difficulty because Df their moped hire.
Electric vehicles We were awarded a grant from North Yorkshire Council for the purchase of a new electric vehicle and charging point. For this we are extremely grateful; it is far more efficient, has lower running costs and we can charge on site when not in use. It has been converted to allow for the carriage of those with limited mobility and we are examining new innovative ways that this vehicle could be used. RISK ANALYSIS INhere appropriate, systems and procedures have been established to mitigate the risks the charity faces. A Critical Incident Plan is updated annually. Internal control risks are minimised by the implementation of prOdureS for authorisation of transactions and contracts. PrOdureS are in place to ensure compliance with health and safety for staff, volunteers, and customers. All procedures are reviewed annually to ensure that they continue to meet the needs of the charty. FUTURE STRATEGY Ryedale Community Transport CIO is the sole community transport organisation serving the fomer Ryedale District. As we look forward we see new opportunities to help others but also a number of challenges to ourselves. Opportunities We will continue to work closely with North Yorkshire Council in support of their transport strategy in particular sharing our expertise of managing local volunteer car schemes. We will seek new ways to trial the use of the funding awarded by the National Lottery Community Fund in an attempt to increase the number of people and locations who will benefit from their grant. We will continue to engage with NHS organisations to both infomi them of the work we do but al80 assist them as they develop their regi¢)nal transport strategy. We will continue prioritizing NHS appointments within our Car Scheme. We will seek to strengthen our connections with charities that operate across North Yorkshire in order to support them, where possible, with transport solutions for their activities in our area. We will continue to engage with our local community of charities through the Ryedale Charities Together forum, continue to manage their communal bus, and provide vehicles in support of their various charity activities. Challenges Our main challenges are the rising costs of staff employment, the difficulty of recruiting volunteers and the additional workload, particularly in relation to NHS appointments. Our Chief Officer has worked hard over the past year to redefine and restructure our staff roles but continuty of activty with part-time staff who have holidays and periods of sickness raises its own challenges. Our paid drivers work on zero-hour contracts to fulfil the NYC school contracts and proposed legislation regarding these zero-hour contracts could well change the complete operating model for our charity. Wrth the Car Scheme we rely on volunteers using their own cars, have no full-time paid drivers and ask our part-time drivers linked to contracts rf they can help
when a member must be transferred in their wheelchair using a WAV. This is often not possible due to contract time requirements or driver availabilty. The cost of mini-buses have greatly increased over recent years. We have been very fortunate to have received funding from NYC for some of our vehicles, both diesel and electric, but these cannot be used on NYC contracts. This year as some the of mini-buses used on contracts age we have started to lease vehides to remain compliant with the contract terms regarding age and mileage. The long term cost feasibility of 8uch a decision is being monitored. The Trustses continue to examine all our activities to ensure that they are still compliant with current regulations, are Still fit for purpose and whether the necessary manpower is available to complete them successfully and safely. RESERVES POLICY The Trustees consider that (unrestricted) cash reserves are required for the following reasons: To enable Ryedale Community Transport cio to maintain essential core functions for P8riod of 12 months and have time to adjust in the event of a significant reduction in anticipated or budget income streams, or in the event of a major shift in the pattem of activities. To provide for unfunded staffing related costs and for unforeseen Complian costs arising from existing or new legislation and regulations. To provide funds of last resort in the events of unavoidable cost overruns on activities that cannot be met from strICted funds, To provide the ability to commission research and development work in the community, to pump-prime new projects and to maintain project continuity in the event of limited short-term funding gaps. To provide a source of working capital to fund additions and renewals to infrastructure and accommodation, and to provide the mean8 of managing short tsnn cash flow fluctuations. The value of reserves required to meet these risks is estimated at £150,000. FUNDING Funding comes from two main sources: grants and contractual payments from statutory bodies and fees and charges to service users. A high proportion of funds have been received from statutory bodies, The National Lottery Community Fund and North Yorkshire County Council. Trustees are appreciative of the funding received from statutory bodies and the confidence in Ryedale Communty Transport that this implies. The Trustees wish to thank North Yorkshire County Council and The National Lottery, for their Grant Support during 202312024. The Trustees would also like to thank our members and everyone who donated to the Charity. Their kind donations help to keep the charity and all its services running. FUNDRAISING The Charity did not do any active fundraising during 2023124. Funding was generated in the form of Grants and donations.
RESPONSIBILITIES OF THE TRUSTEES Company Law requires Trustees to prepare financial statements for eath financial year, which gives a true and fair view of the affairs of the charity and of the incoming resources and application of resources for that year. In preparing these accounts Trustees are required Select suitable accounting policies and then apply them consistently. Make judgements and estimates that are reasonable and prudent. State whether applicable accounting standards have been followed, subject to any material departures disdosed and explained in the financial statements. Prepare the financial statements on the 'going concern, basis, unless it is inappropriate to presume Ihat the charity will continue its activities. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006 and the Charities Act 2011. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention of fraud and other irregularities. INDEPENDENT EXAMINERS Hardcastle France were wppointed as the charity's Independent Examiners at the Annual General Meeting on 12 March 2023. Approved by the Board on 17 December 2024 and signed on its behalf". Chair of T"ruste'es - Philip Richardson MBE Treasurer - Sandra Simpson
Charity number 1109232 RYEDALE COMMUNITYTFIANSPORT CIO Charitable Incor orated Or anisation ACCOUNTS Year ended 31 March 2024
RYEDALE COMMUNITY TRANSPORT CIO (Charitable Incorporated Organisatlon) CONTENTS Page Reference and Administrative Information Independent Examiners, Report to the Trustees Income and Expenditure Account Balance Sheet Statement of Financial Activities Statement of Cashflows Notes to the Financial Statements 9-24
RYEDALE COMMUNITY TRANSPORT CIO (Charltable Incorporated Organisation} STATUS AND CHARITABLE OBJECT Ryedale Community Transport CIO (formerly Ryecat Ltd) is a registered charity and was estsblished on 26 April 2005. On 11 November 2019 the charity converted from a Company Limited by guarantee to a Charitable Incorporaled Organisation (CIO), reporting directly to the Charities Commission for England and Wales. The Charitable Incorporated Organisation was established by a Constitution adopted on the date of changeover. The object of the Charitable Organisation is to provide a community transport Servi for such of the inhabitants of Ryedale, Scarborough & Whitby and Selby Districts of North Yorkshire and of the City of York, who are in need of such service because of age, sickness or disability (mental or physical), or poverty, or because of lack of availability of adequate and safe public transport services. Ryedale Community Transport CIO provides various community transport options including: the Ryedale Volunteer Car Scheme, The Ryedale Rover on demand Dial & Ride service, Wheelchair ACssible Travel, Minibus Travel, Wheels2Work Moped Hire. Scheduled local bus services, home to school transport, MIDAS and Passenger Assistant training. TRUSTEES The Trustees are the directors of the charity and those in office during the period were as follows:_ Name Philip Richardson MBE (Chair) David Yellen (Deputy Chair) Sandra Simpson (Treasurer) Elizabeth Webb Anne Wilson Sheila Miller John Cunningham Appointed 0510312019 2310112019 0810312022 0210312021 0210312021 0810312022 0710312023 Resignad Trustees appointed at the AGM As per Ihe constitution every year, at the Annual General Meeting, one-third of the trustees shall retire from offi. The charity trustees to retire by rotation shall be those who have been longest in office since their last appointment or reappointment. A charity trustee who has served for three consecutive terms may not be reappointed for a fourth consecutive term but may be reappointed after an interval of at least one year. All trustees, who also form the management committee, give their time voluntarily and received no benefits from the charity. Any expenses reclaimed from the charity are set out in note 9 to the accounts. On becoming a trustee, each trustee is given a comprehensive induction pack. This provides background information about the charity and includes a copy of the constitution and any amendments made to it. and a copy of the CIO'S latest trustees, annual report and statement of accounts.
RYEDALE COMMUNITY TRANSPORT CIO (Charitable Incorporated Organisation) Full name of the charity.. Ryedale Community Transport CIO Registered charity number.. 1109232 Registered company number.. CE019517 Registered office of the charity.. 2 Minster Court Hugden Way Norton Grove Industrial Estate Norton Malton Y017 9NJ Independent examiner.. Hardcastle France 30 Yorkersgate Malton North Yorkshire Y017 7AW Bankers." Virgin Money 46 Coney Street York North Yorkshire Y01 gNQ CAF Bank Limited 25 Kings Hill Avenue West Malling Kent ME19 4JQ
RYEDALE COMMUNITY TRANSPORT CIO (Charitable Incorporated Organisation) InDEnENT EXAMINFR.QI R!Ff•npT TO TUF TRUSTEES OF RYEDALE COMMUNITY TRANSPORT CIO I report to the charity trustees on my examination of the accounts of Ryedale Community Transport CIO for the year ended 31 March 2024. which are set out on pages 4-24. Responsibilities and basis of report As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act,). I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent examiner's statement Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that l am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1 accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2 the accounts do not accord with those records. or 3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. 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 Laura Dawson ACA, CTA, FMAAT Hardcastle Fran 30 Yorkersgate MALTON Y017 7AW Date: 27th January 2025
RYEDALE COMMUNITY TRANSPORT CIO (Charitable Incorporated Organisation) INCOME AND EXPENDITURE ACCOUNT For the year ended 31st March 2024 2024 2023 Note INCOME ADMINISTRATIVE EXPENSES 568,372 570,971 520,829 511,542 OPERATING SURPLUSI(DEFICIT) OF INCOME OVER EXPENDITURE INTEREST RECEIVABLE AND SIMILAR INCOME (2,599) 9,287 2,149 725 SURPLUSI(DEFICIT) OF INCOME OVER EXPENDITURE ON ORDINARY ACTIVITIES BEFORE TAXATION (450) 10,012 TAX ON SURPLUS INCOME ORDINARY ACTIVITIES SURPLUSI(DEFICIT) OF INCOME OVER EXPENDITURE FOR THE FINANCIAL YEAR AFTER TAXATION AND RETAINED SURPLUSI{DEFICIT) (450) 10.012 RETAINED FUNDS BROUGHT FORWARD 17 411,716 401,704 RETAINED FUNDS CARRIED FORWARD 17 411,266 411,716
RYEDALE COMMUNITY TRANSPORT CIO (Charitable Incorporated Organisation) BALANCE SHEET As at 31st March 2024 2024 2023 Note FIXED ASSETS Tangible assets 13 224,868 217,801 Total fixed assets 224,868 217,801 CURRENT ASSETS stock Debtors Cash at bank and in hand 701 56.619 167,928 701 61,528 240,569 14 19 Total current assets 225,248 302,798 LIABILITIES: Amounts falling due within one year 15 38,850 108,883 Net current assets 186,398 193,915 Total assets less current liabilities 411.266 411,716 Provision for liabilities Total net assets 21 411,266 411,716 THE FUNDS OF THE CHARITY Unrestricted funds.. Designated funds General funds 73,170 138,969 74.420 140,716 Total unrestricted funds Restricted funds 212,139 199,127 215,136 196,580 Total charity funds 17 411,266 411.716
RYEDALE COMMUNITY TRANSPORT CIO {Charitable Incorporated Organlsatlon) BALANCE SHEET (Continued) As at 31st March 2024 For the year ending 31 March 2024 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 in accordance with section 476 of the Companies act 2006. The directorfs acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 and Charity Act 2011 with respect to accounting records and for the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP. Approved by the Board on 27th January 2025 and signed on its behalf: Chait of ichardson MBE Treasurer- Sandra Simpson
RYEDALE COMMUNITY TRANSPORT CIO (Charitable Incorporated Organisation) STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31st March 2024 2024 2023 Note Deslgnated Unrestrictéd Restricted Funds Funds Funds Total Total Income and endowments from: Donations and legacies Charitable activities Fundraising activities Oth8r trading activities Investment income 17.984 161,853 57.871 17,984 195,556 57,871 296,961 2,149 22,447 211,366 48,227 238,789 725 33,703 296,961 2.149 Totsl income and endovmients 332,813 237,708 570,521 521,554 Expendtture on: Ralslng funds Costs of generating voluntary income 6,000 6,000 4,608 Charftable activities Ryedale Volunteer Car Scheme The National Lottery Ryedale Rover Wheels to Work Wheelchair Accessible Vehides Tucano Low Floor Minibus Core Development & Govemanace Fleet Travel 57,011 37,000 14,310 75,741 22,799 11,160 17,140 57,011 37,000 14,310 75,741 22,799 11,160 17,140 42,511 58,615 42,000 7,262 70,563 26.596 11,160 17,897 39,390 42,511 Other tradlng acllvllles Contract costs 287,299 287,299 233,451 Total Expendlture 335,810 235,161 570,971 511,542 Net Incom8lexpenditure 12,997) 2,547 (450) 10,012 Transfers ben funds 12 11.250) 1,250 Other recognised gainsllosses Net movement in funds 11,250) (1,747) 2,547 (450) 10,012 Reconclllatlon of Funds Total funds brought forward 74,420 140.716 196,580 411,716 401,704 Total funds carried forward 73,170 138.969 199,127 411,266 411,716 Movements in funds are disclosed in Note 21 to the financial statements.
RYEDALE COMMUNITY TRANSPORT CIO (Charitable Incorporated Organisation) STATEMENT OF CASHFLOWS For the year ended 31st March 2024 2024 2023 Note Net cash used in operating activities 20 12,116 142,493 Cashflows from investing activities Interest Income Sale of tangible assets Investments closure of subsidiary 2,149 833 725 Net cash provided by investing activities 2,982 725 Cashflows from financing activities Purchase of tangible assets 13 87,739 67,456 Cash used in financing activities 87,739 67,456 Change in cash and cash equivalents in the year (72,641) 75.762 Cash and cash equivalents brought forward 19 240.569 164,807 Cash and cash equivalents carried forward 19 167,928 240,569
RYEDALE COMMUNITY TRANSPORT CIO (Charitable Incorporated Organisation) NOTES TO THE FINANCIAL STATEMENTS For t_he vear ended 31st March 2024 1 BASIS OF PREPARATION Basis of reDaration The financial statements have been prepared under the historical cost convention and in accordan with the Statement of Recommended Practice: Accounting and Reporting by Charities their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) and with the Charities Act 2011. Fund accountin Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds are unrestricted funds earmarked by the Board of Trustees for particular purposes. In the case of RyedaleCT they are earmarked for Asset Replacement. Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal. Expenditure which meets these criteria is charged to the fund, together with a fair allocation of management and support costs. 2 ACCOUNTING POLICIES The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding year. 2.1 INCOME Income represents resources received in the form of grants, donations and contractual payments to support and promote an effective voluntary sector, and to fund direct charitable activities. The following policies are applied to particular categories of income. Reco nition of income All incoming resources are included in the Statement of Financial Activities (SOFA) when: the charity becomes entitled to the resOurs. it is more likely than not that the charity will re1ve the resources., and the monetary value can be measured with sufficient reliability.
io- RYEDALE COMMUNITY TRANSPORT CIO (Charitable Incorporated Organisation) NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2024 ACCOUNTING POLICIES Continued Offsettin There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by FRS102 SORP. Grants and donations Grants and donations are recognised in the Statement of Financial Activities (SOFA) when the general income recognition criteria have been met. In the case of performance related grants, income is only recognised in the SOFA when the performance related conditions have been met. acies Legacies are recognised in the Ststement of Financial Activities (SOFA) in the year of receipt. Govemment rants The charity has received govemment grants in the reporting period. Tax reclaims on donations and ifts Gift Aid re1vable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation. Contractual income Contractual income is included in the Statement of Financial Activities (SOFA) once the goods or service have been provided. Income from interest Interest is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from car scheme members All monies reiVed from Car Scheme members are voluntary donations and are recognised in Donations and Legacies. Settlement of insurance claims Insurance claims are included in the Statement of Financial Activities (SOFA) when the general income recognition criteria have been met and are included as an item of other income.
li- RYEDALE COMMUNITY TRANSPORT CIO {Charitable Incorporated Organisation) NOTES TO THE FINANCIAL STATEMENTS For the ear ended 31st March 2024 ACCOUNTING POLICIES Continued 2.2 EXPENDITURE AND LIABILITIES Liabili recoqnition Liabilities are recognised in the period in which they are incurred, where there is a legal or constructive obligation committing the charity to pay out resources and the amount can be measured with reasonable rtainty. The expenditure is allocated to the particular activity to which the cost relates. Expenditure that includes any VAT which cannot be fully recovered is reported as part of the expenditure to which it relates. Governance and su ort costs Support costs have been allocated between govemance costs and other support. Governance costs comprise those costs associated with meeting the constitutional and statutory requirements of the charity and include costs linked to the strategic management of the charity. of the resources. Costs relating to a particular activity are allocated directly. others are apportioned on an appropriate basis e.g. an agreed percentage based on use of resources as set out in Note 4. Employment costs have been allocated on the basis of time spent. Other cosls have been allocated wherever possible on an actual basis. otheiSe in proportion to relevant staff hours. Redundanc The charity made no redundancy payments during the porting period. Pension The charity operates a defined contribution scheme. Contributions payable for the year are charged to the Statement of Financial Activities (SOFA). eratin leases Rentals payable under operating leases are charged to the Statement of Financial Activities as incurred over the term of the lease. Creditors and rovisions from a past event, that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
12- RYEDALE COMMUNITYTRANSPORT CIO (Charitable Incorporated Organlsatlon) NOTES TO THE FINANCIAL STATEMENTS For the ear ended 31st March 2024 A.CCOUN_TING POLICIES Continued 2 ASss Tan ible fixed assets Fixed assets (excluding investments) are stated at a cost less accumulated depreciation. Costs of minor additions are not capitalised. Depreciation is provided at the following annual rates in order to write off the cost of each asset over its estimated useful life: _ Rate Method 33.33 /0 Straight line basis Straight line basis 250/0 Straight line basis 14.29 /0 Straight line basis 25% Straight line basis 25% Straight line basis Petrol Mopeds Electric Mopeds Vehicles Tucano bus & electric vehicle Computers & office equipment Fixtures & fittings Cash at bank and in hand Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Stock Stock is valued at the lower of cost and net realisable value. Debtors Trade and other debtors have been measured on initial recognition at settlement amount after any trade discounts. Prepayments are valued at the amount prepaid after tsking account of any trade discounts due. Deferred income Deferred income is income that is subject to performance-related conditions received in advance of the services required by that condition. Deferred income is released to income in the reporting period in which the performance related or other conditions are met.
13_ RYEDALE COMMUNITY TRANSPORT CIO (Charitable Incorporated Organisation) NOTES TO THE FINANCIAL STATEMENTS For th_È vear ended 31st March 2024 3 INCOME 2024 Total 2023 Total Unrestricted Restricted funds Donations & Leqacies Donations - Other Donations - Ryedale Volunteer Car Scheme Donations - Vehicles & Fixed Assets 571 17,413 571 17,413 20,164 2,280 17.984 17,984 22,447 Charitable Activities Ryedale Volunteer Car Scheme Ryedale Rover Fleet Travel Wheels to Work Core Development & Governance The National Lottery Fund 32,442 15,848 32,442 15,848 33,595 59,423 17.248 37,000 36.699 10,269 39,943 64,522 17,933 42,000 33,595 59,423 17,140 37,000 108 33.703 161,853 195,556 211,366 Raisin Funds Electric Mopeds Grants for New Bus Grant for Website WAV for Charities Together 18.032 50.513 2.500 4.858 50.513 2,500 4,858 30,195 57.871 57,871 48,227 Other tradin Contracts Sale of Assets activities 296,128 833 296,128 238,789 833 296,961 296,961 238.789 Income from investments Interest received 2.149 2.149 725 2.149 2,149 725 TOTAL INCOME 332,813 237,708 570.521 521.554
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15- RYEDALE COMMUNITYTRANSPORT CIO (Charitable Incorporated Organisation) NOTES TO THE FINANCIAL STATEMENTS For thè year ended 31st March 2024 S ANALYSIS OF RECEIPTS OF GRANTS 2024 2023 Analysis of Revenue grant receipts: Fundin Bod Descri tion Ryedale District Council Core funding of the charity via a voluntary sector agreement. 56,300 51,130 North Yorkshire County Council Car SchemelDial&Ride funding based on number of passenger journeys undertaken in the previous year. 13,233 21,589 North Yorkshire Council Car Scheme funding on capped medical journey costs 8,314 4,067 North Yorkshire Council S0¥0 contribution to run the Ryedale Rover 1,500 5,000 North Yorkshire Council Website Development 2,500 The National Lottery The Ryedale Rover demand responsive transport project commenced in March 2021. This project is lotteryfunded for 5 years 37.000 42,000 Duke of York Community Initative Contribution to the Car Scheme 775 NYCC Business & Environmental Services Small Grant for Car Scheme - Marketing 1,500 118,847 126,061
-16- RYEDALE COMMUNITY TRANSPORT CIO (Charitable Incorporated Organisation) NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2024 5 ANALYSIS OF RECEIPTS OF GRANTS Continued 2024 2023 Analysis of Capital grant receipts: Fundin Bod North Yorkshire County Council North Yorkshire council Descri tion Contuibution towards a new WAV for Charities together Contribution towards the purchase of a new Minibus Contribution towards the purchase of a new Minibus Community Transport Grant towards developing website 100 /(p funding toward the purchase of 5 Electric Mopeds 4.858 30.196 45,513 Bernard Sunley Trust North Yorkshire County Council Anglo American Woodsmith Limited 5,000 18,032 65.371 48,228 6 NET INCOMING RESOURCES FOR THE YEAR 2024 2023 This is stated after charging- _ Depreciation Operating lease - equipment Independent examIneS fee5 Professional Fees {Profit) on disposal of fixed assets 80,672 87.218 2,513 1.524 2,600 2,600 (833) 573 7 TAXATION The company is acpted as a charity for tax purposes and is exempt from tax on its income or gains to the extent that they are applied for charitable purposes.
-17- RYEDALE COMMUNITY TRANSPORT CIO (Charltable Incorporated Organlsation) NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2024 8 PAID EMPLOYEES 2024 2023 Staff costs were as follows: Salaries and wages Social security costs Pension (defined contribution pension plan) 279,796 8,813 8,026 234.981 9,261 7,128 296,635 251,370 Redundancy 296,635 251,370 No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60.000. The average number of employees during the year was as follows: 2024 Number 2023 Number Manager Management and administrative support Wheels to work Car Scheme Contracts & Group travel 17 15 26 24 9 TRANSACTIONS WITH TRUSTEES The charity trustees were not paid or received any other benefits from employment with the harity in the year (2023 £nil). No charity trustee received payment for professional or other services supplied to the charity (2023 £nil). No charity trustee received reimbursement for travel expenses incurred in the year (2023 - £nil)- During the year 2 members of the board of trustees (2023 3) were actively involved as volunteer drivers on the Car Scheme. Volunteer drivers receive reimbursement at 45p per mile from the car scheme members for their journeys.
18- RYEDALE COMMUNITY TRANSPORT CIO (Charitable Incorporated Organisation) NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2024 10 DEFINED CONTR_IBUTION PENSION SCHEME The company operates defined contribution pension schemes on behalf of its employees. The assets of the scheme are held separately from those of the company in independently administered funds. The total charge included in the accounts amounts to £8,026 (2023 £7.128). At the balance sheet date there were owing contributions of £369 (2023 - £240). Pension expenses relating to staff allocated to a particular activity have been allocated directly to that activity. Pension expenses relating to management and administration support costs have been allocated using an agreed percentage based on the usage of resources. 11 RELATED PARTY TRANSACTIONS There are no related party transactions. 12 TRANSFERS BETWEEN FUNDS 2024 2023 Restricted Funds Designated Fund Unrestricted Funds (1,250) 1,250 27.680 (27.680) 13 TANGIBLE FIXED ASSETS Computers Fixtures Motor Vehicles Mopeds Equipment Fittings Total COST As at 1st April 2023 Additions - Purchased Disposals 494,054 78,715 (20,675) 552,094 68,601 8.558 9,643 466 13,268 585.566 87.739 (20,675) At 31st March 2024 77,159 10,109 13,268 652.630 DEPRECIATION As at 1 st April 2023 Charge for year Eliminated on disposal At 31st March 2024 310,800 63,283 (20,675) 353,408 37,785 15.455 7,957 1,145 11,223 367,765 789 80.672 (20,675) 427,762 53,240 9,102 12,012 NET BOOK VALUE As at 31st March 2024 198,686 23,919 1,007 1,256 224,868 As at 31st March 2023 183,254 30,816 1,686 2,045 217.801
19- RYEDALE COMMUNITY TRANSPORT CIO (Charitable Incorporated Organisation) NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 st March 2024 14 DEBTORS 2024 2023 Debtors: Trade Debtors Prepayments VAT Liability Other debtors 32,025 8,145 16.449 43,385 10,162 3,493 4,488 56,619 61,528 15 CREDITORS: Amounts falling due within one year 2024 2023 Creditors: Trade Creditors Accruals and deferred income W2W Bonds PAYE & NIC Other creditors 9,610 4,807 5,398 5,600 13,435 4,791 80.761 7,594 5,785 9,952 38,850 108,883 16 DEFERRED INCOME Deferred income is income that has been invoiced/re1Ved in the financial reporting period but the services or performance-related conditions have not yet been met. Deferred income is released to income in the reporting period in which the perfomiance related or other conditions are met. 2024 2023 Balance at the start of the reporting period Amount added in current period Amounts released in current period Balan at the end of the reporting period 69,013 21,000 72 50.513 (69,013) (2,500) 72 69.013
-20- RYEDALE COMMUNITRANSPORT CIO (Charitable Incorporated Organisation) NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2024 17 MOVEMENTS IN CHARITY FUNDS Analysis of movement in funds - current year 1 April 2023 Gainsl Losses 31 March 2024 Incomin oin Restricted funds Ryedale Volunteer Car Scheme Ryedale Rover Wheels to Worf( Core Development & Governance Wheelchair Accessible Vehicles Tucano Low Floor Minibus Charities Together The National Lottery Totsl restricted funds 1,720 11,120 49.057 52,926 15,848 59,423 17,140 50.513 57,011 14,310 75,741 17,140 9,920 11,160 12,879 37,000 {4.085) 1.538 116,318) (2,365) 12,658 32,739 58.360 49,273 27,050 40,593 (11.160> (8.021) 98,953 38,113 19,029 4,858 37,000 196,580 237,708 235,161 2,547 199,127 Unrestricted funds Designated funds General funds 74,420 140,716 (1,250) (1,250) 1,250 (1,747) (2,997) (450) 73,170 138,969 332,813 335.810 Total unstriCted funds 215,136 332,813 335.810 212,139 Totsl funds 411,716 570,521 570,971 411,266 Analysis of movement in funds - prevlous year Galnsl Losses 31 March 2023 2022 Incornin oin Restricted funds Ryedale Volunteer Car Scheme Ryedale Rover Wheels to Worf( Core Development & Governance Wheelchair Accessible Vehicles Tucano Low Floor Minibus The National Lottery 3,472 8,110 34.788 56,863 10,272 84,834 17,896 30,195 58,615 7.262 70.564 17,896 26.596 11,160 42,000 {1.752) 3,010 14,269 1,720 11,120 49,057 81,811 60,433 3,599 {11.160) 85,410 49,273 42.000 Total restricted funds 188.614 242.059 234,093 7.967 196,581 Unrestricted funds Designated funds General funds 46,740 166,350 27,680 27,680 279,495 277.449 (27,6801 {25,634) 279.495 277,449 2,046 74,420 140,716 Total unrestricted funds 213,090 215,136 Total funds 401,704 521,554 511.542 10,012 411,716
-21- RYEDALE COMMUNITY TRANSPORT CIO {Charitable Incorporated Organisation) NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2024 17 MOVEMENTS IN CHARITY FUNDS continued Restricted Funds Ryedale Volunteer Car Scheme - set up to provide transport. through recruitment and support of volunteer drivers, for people who do not have access to other means of transport. Funding is received from the North Yorkshire Council with additional income received through NHS contracts. other grant funding and voluntary donations. Costs recovered from voluntary and statutory organisations making use of the service are also credited to the fund. Ryedale Rover - is a project to build a demand responsive bus service in Ryedale support those areas that receive little or no public transport services. It is supported by the National Lottery Community Fund with additional income received through passenger fares and donations. The Lottery funding started in March 2021 and is due to run for five years. Wheels to Work - is a fund to develop and operate a scheme of hiring mopeds to people who are experiencing difficulty with access to vrk, training, volunteering or college, because of the lack of suitable public or private transport. The scheme is supported by North Yorkshire Council. other grant funding and hire charges from users. Core development and governance North Yorkshire Council continues to support Ryedale Communty Transport via its Voluntsry Sector Agreement which provides a grant tOvrdS core funding of the organisation. The largest proportion of this supports the delivery of the Wheels to Work moped loan scheme for Ryedale. The balance of the grant supports the development and core administration of the other services provided by Ryedale Community Transport for the benefit of Ryedale residents. Wheelchalr Accessible Vehicles is a fund to develop a small fleet of wheelchair accessible vehicles (these vehicles are larger than cars but smaller than a minibus) in order to provide a demand responsive transport service and self drive acSsible transport service to local groups and residents of Ryedale. Six vehicles are on fleet. including one all electric 8 seater bus. They were all purchased with Funding and donations. The present balance represents the future depreGiation charge due on the vehicles. Tucano Low Floor - preSentS funding that paid for the Low Floor minibus. The present balance represents the future depreciation charge due on the vehicle. Capitsl Grant Funding is where a grant is received for the specific purpose of purchasing or assisting to purchase a vehicle. The income received is deemed to be restricted. however, On the vehicle has been purchased and there are no restrictions on its use the vehicle and balance on the fund is transferred to unrestricted general funds. The National Lottery - The current Lottery funding is from the Community Fund and is a grant for five years supporting the running costs of a new demand responsive bus service called the Ryedale Rover.
22- RYEDALE COMMUNITY TRANSPORT CIO (Charitable Incorporated Organisation) NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2024 17 MOVEMENTS IN CHARITY FUNDS continued Unrestricted Funds Designated fund The replacement of vehicles and computer equipment is essential for the continuation of Ryedale Community Transport's operations, so a proportion of the charity's general reserves has been earmarked for the replacement of assets. General fund This is the 'free reserves, after allowing for the designated fund. The operations carried out under the general fund are fleet operations. This comprises of Home to School Contracts, Scheduled Bus Services. MIDAS training, Fleet Travel and Self drive hire. All carried out using RyedaleCTs fleet of Minibuses and Wheelchairs Accessible Cars. 18 ANNUAL COMMITMENTS UNDER OPERATING LEASES As at 31 March 2024 the company had two annual operating lease commitments (per year) which expire as follows.. 2024 2023 Two - five years Under two years 2,121 288 1.142 2,121 1,430 19 CASH AT BANK AND IN HAND 2024 2023 Short term deposits Cash at bank and on hand 19,458 55,982 148,470 184.587 167,928 240,569
-23- RYEDALE COMMUNITYTRANSPORT CIO (Charitable Incorporated Organisation) NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2024 20 RECONCILIATION OF NET CASH 2024 2023 Net movement in funds Add back depreciation charge Deduct profit on sale of tangible assets Deduct interest income shown Decrease (increase) in stock Decrease (increase) in Debtors Increase (decrease) in creditors (450) 80.672 (833) (2.149) 10,012 87,219 573 (725) 67 4,909 (11,945) (70,033) 57,292 12,116 Net cash used In operating activities 142.493 21 ANALYSIS OF NET ASSETS BETWEEN FUNDS Designated General Restricted funds funds funds Total Tangible fixed assets Investments Current assets Current liabilities Deferred Income 44.384 180,484 224.868 73,170 126,690 (32,033) (72) 25.388 225,248 (6.745) (38,778) (72) 199,127 411.266 73,170 138,969
24_ RYEDALE COMMUNITY TRANSPORT CIO (Charitsble Incorporated Organisation) INCOME AND EXPENDITURE ACCOUNT For the year ended 31st March 2024 2024 2023 Income Donations and legacies Revenue grants Capital grants Fees and other earned income Interest receivable Profit on sale of fixed assets 17.984 118.847 55,371 375,337 2,149 833 22.447 126,061 48.228 324,667 725 (573) 570,521 521,554 enses Salaries, national insurance & pension contributions Premises Staff and trustee expenses Training (staff, trustees and volunteers) Volunteer expenses Telephone, fax and internet Postage. stationery, printing. publicity and office costs Insurance Accountancy and professional fees Other fees and miscellaneous disbursements Banklcard charges Bad debt provision Vehicle operating costs Depreciation 296,635 18,117 1.410 1.135 13.624 3,090 18.296 36.443 4,436 2,600 50 300 94,163 80,672 251,370 17,856 908 689 13,988 5,794 19.575 26.305 4,750 1,451 416 81.221 87,219 570,971 511,542 NET SURPLUSI{DEFICIT) FOR THE YEAR (450) 10,012