TRUSTEES, REPORT For the Year Ended 315r {arch 2025 RYEDALE COMMUNITY TRANSPORT CIO The Trustees present their annual report together with tile financial statement of the Charity for year cndcd 31 March 2025. The financial statements comply with the Charities Act 201 l and the Statement of Recommended Practice for Charities (FRS102) and with the charity's governing documents. GOVERNANCE The Board of Trustees met regularly during the year with some joining remotely via video link due to work commitments. The members have a background in differing transport activities and social interest henc¢ bringing a variety of relevant qualities to Board membership. The staffing structure during the year comprised oifice staff of the Chief Executive Officer (CEO), Mark Harris. a Finance Manager. Office Manager. Transport Manager, Wheels2Work Manager together with a part-time transport administrator and ttvo part-time Car Scheme Booking CoordinatOTS. The operational transport staff consist of nine paid part-time minibus drivers, four parttime passenger assistants and a part-time Wheelchair Accessible Vehicle (WAV) driver. Volunteers continue to donate valuable additional resources both in th¢ administrdtion of the organisation and as volunteer drivers. SERVICE OBJECTIVES AND ACTIVITIES Volunta Driver Scheme The Ryedale Car Scheme provides transport, through recruitment and support of volunt¢er thivers. for people who do not have access to other means of transport. Volunteers use their own vehicles and receive expenses of 45p per mile. Since July 2024, at the request of North Yorkshire Council, we have developed a similar volunteer car scheme in the Whitby area and are now in th¢ early stages of developing a lther scheme in the Fil¢y Bay area. All three schemes, Ryedale, Whitby and Filey are managed through the Ryedale Community Transport Optimise database. The Car Schemes continu¢ to meet mor¢ than 900/0 of all requests for transport although maintaining this level can be challenging. We currently have 103 active voluntary driver and are always actively seeking more. Approximately 750/0 of the car scheme journeys are to NHS Secondary Care hospital appointments or Primary Care doctorloptician relat¢d visits. Ther¢ have been over 3710 individual journeys completed by 1449 different schem¢ members. Volunteers have driven over 163,000 mil¢s. 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. Journeys in the Whitby area are currently exclusively NHS Secondary Care appointments with local surgeri¢s coordinating their patients, transport requirements with our charity. The Filey Bay method of operation is still b¢ing developed. Ow 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 wh¢elchair accessible vehicle. These vehicles are available for hir¢ with a driver or as self-drive if the driver holds a CULTent MIDAS certificate. There is also a W2W van used to move mopeds. Grou Travel This provides minibus and wheelchair accessible v¢hicl¢ (WAV) transport servic¢s for voluntary organisations and community groups. For example we transported clients to and from the weekly Strong and Steady community s¢ssions on behalf of North Yorkshire Sports. There have been 291 separate Group Travel bookings.
Individual WAV Travel 23 passengers who need to travel in their own wheelchairs have made 72 journeys, often to medical appointments, but also to social occasions. On-demand minibus service The Ryedale Rover on-demand trial service is part of the evolving strategy of connecting residents living in villages will) no, or limited. local bus services with the wider area. Et is being part nded by the National Lottery Community Fund. One of the trial services proved so popular that it has now been established as a fornial bus route by North Yorkshire Council connecting HelmsLey Malton twice weekly. Sho in 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 ViSAt local towns. These prove particularly success1 in providing coliesion for elderly friendship groups to meet. tn the past 12 months 42 people have made 524 journeys. The evolvement of the Ryedale Rover on-d¢mand bus service, tog¢th¢r with the introduction of electric vehicles, has caused us to re-examine some of our working procedures. We continue to seek further ways that the ndIng provided by the National tA)tt Community Fund could help reduce rural isolaiion and increase community cohesion 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 2024 we were awarded 4 Home to School contracts together with 2 Scheduled Bus Route Contracts. These together with our 2 Home to School contracts for Special Educational Needs pupils at Welburn Hall provide an essential contribution to overheads and enable the resources of Ryedale Community Transport to be more resilient to change. Wheels2Work W2W The W2W schetne offers the short-tem] hire of mopeds to those who struggle to commute to th¢ir place of employment. ¢ducation, or training due to the lack of any other viable meiS of transw)rt. The fleet currently comprises 37 mopeds which are availabl¢ to anyone aged 17 or over, who live in our operating area. 6 of them aTe new electric mopeds which have been kindly nded by North Yorkshire Council. During the reporting period, between 16 and 20 clients were being h¢lp¢d at any one time. Our new Manager remains is regular Contact with our clients and, in supporting th¢m with their use and maintenance of the moped5, 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 numbeLS of people getting into fiiiancial difficulty because of their moped hirc. Electric vehicles We were awarded a grant from North Yorkshire Couiicil for th¢ purchase of two new electric vehicles and a charging point. For this we are extremely grafrful. it is far more efficient, has lower running costs and we can charge on site when not in use. One of the vehicles has been converted lo allow for
the carriage of those with limited mobility ]d we are examining new innovative ways that these electric veliicles could be used. RISKANALYSIS Where appropriate, systems and procedures have been established to mitigate the risks the charity faces. A Critical Tncident Plan is updated annually. Internal control risks are minimised by thc implementstiorl of procedures for authorisation of transactions and contracts. Procedures are in place to ensiire compliance with health and safety for staff, volunteers, and customers. All PTocedures are reviewed annually to ensure that they continue to meet the nceds of tlie cliarity. FUTURE STRATEGY Ryedale Community Transport CIO is the sole community transport organisation serving tlie fornier Ryedale District. As we look forward, we scc new opportunitics to help others but a150 several challenges to ourselves. ortL1t1es We will continue to work c105ely with North Yorkshire Council in support of their transport strategy in particular sharing our ¢xpertise of managing local volunteer car schemes. We will seek new ways to trial the use of the extra funding awarded by the National Lottery Community Fund to increase the number of people and locations who will benefit from their ant. We will continue to engage with NHS organi5ations to both inforni th¢rn of the work we do but also assist them as they develop their regional transport strategy. We will continue prioritizing NHS appointmcnts within our CaT Scheme. We will seek to strengthen our connections wTth charities that operate across North Yorkshire 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. Clidllcll Our rnain challenges arc the rising costs of staff employment. the difficulty of rccruiting volunteers and the additional workload on the Car Scheme, particularly in relation to NHS appointJnents. Our CEO has woikcd hard over thc past year to r¢defC and restructure our staff roles but continuity of activity witli part-tiine staff 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. With the Car Scheme we rely on volunteers using their own cars. have no full-tim¢ paid drivers and ask our part-time drivers linked to contracts if they can help when a member must be transferred in thcir wh¢clchair using a WAV. This is often not possible due to contract time requirements or driver availability. The cost of miiiibus¢s has greatly increased over iecent years. We have be¢n very fortunate to have received ndIng from NYC for som¢ of our vehicles, both diesel and electric. but these cannot be used on NYC contracts. This year as some the of minibuses used on contracts age we have started to lease vehicles to remain compliant with the contract ternis regarding age and mileage. The long-terni cost feasibility of such a decision is being monitored.
The Trustees continue to examine all our activities to ensure that they are still cornpliant with current Tegulations, are still fit for purpose and whether the necessary manpower is available lo complete them successfully and safely. RESERVES POLICY The Trustees consider that (unrestricted) cash reserves ar¢ required for the following reasons: To enable Ryedale Community Transport CIO to maintain essential core fijnctions for a period of12 months and have tTme to adjust in the event of a significant reduction in anticipated or budget income streams, or in tlie event of a tnajor shift in the pattern of activities. To provide for ullnded staffing related costs and for unforeseen compliance costs arising from existing or new legislation and regulations. To provide funds of last resort in the ¢v¢nts of unavoidable cost ovcmins on activitie5 that cannot be rnel from restricted nds. To provide the ability to commission res¢arch and development work in the community, to pump-prime new projects and to maintain project continuity in the cvcnt of limited short-terni funding gaps. To provide a source of working capital to nd additions and i'enewals to infrastructure and accommodation, and to provide the m¢ans of managing short terni cash flow fluctuations. The valu¢ of reserves required lo meet these risks is estimated at £150,000. FUNDING Funding comcs from two main sources: grants and contractual payments from statutory bodies and fees and charges to service users. A high proportion of fijnds have been received from statutory bodies, The National Lottcry Community Fund and North Yorkshire Council. The Trustees wish to thank North Yorkshire Council and The National Lottery, for their Grant Support during 202412025. Trustees are appreciative of the funding received from statutory bodies and the confidence in Ryedale Community Transpoit that this implies. The Trustees would also like to thank our members and everyone who contributed to the donations of over £36,000 to the Charity over the year. Their kind donations help to keep the charity and all its services running. FUWRAISTNG The Charity did not do any active fundraising during ?024125. Funding was generated in the forni of Grants and donations. RESPONSIBILITIES OF THE TRUSTEES Coinpany Law requires Trustees Lo prepare financial stat¢m¢nts for each financial year, which gives a trne and fair view of the affair5 of the charity and of the incoming resources and applicatlon of resources for that year. In preparing these accounts Trustees are required to: Select suitable accounting policies and then apply them consistently. Make judgements and estiinates that are reasonable aiid prudent. State whether applicable accounting standards hav¢ b¢¢n followed, subject to any material departur¢s disclosed and explained in the financial statements. Prepare the financial statements on the 'going concern, basis. unless it is inappropriate to presume that 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 ¢nabl¢ them to ensure that th¢ financial statements comply with the Companies Act 2006 and the Charities Act 201 l. They are also responsible for safeguarding th¢ assets of the company and hence for taking reasonable steps for th¢ prevention of fraud and other irregularities. INDEPENDENT EXAMTNERS Hardcastle Franc¢ were re-appointed as the charity's Indepen(knt Examiners at the Annual General Meeting on 4 March 2025. Approved by the Board on 26 August 2025 and signed on its behalf: Chair of TnLSt¢e8 - Philip Richardson MBE Treasurer- Sandra Simpson
Charity number 1109232 RYEDALE COMMUNITY TRANSPORT CIO Charitable Inco orated Or anisation ACCOUNTS Year ended 31 March 2025
RYEDALE COMMUNITY TRANSPORT CIO (Charltable Incorporated Organisatlon) CONTENTS Page Reference and Administrative Information Independent Examiners, Report to the Trustees Income and Expenditure Account Balance Sheet 54 statement of Financial Activities Statement of Cashflows Notes to the Financial Statements 9-24
RYEDALE COMMUNITY TRANSPORT CIO {Charltabl• Incorporated Organisation) STATUS AND CHARITABLE OBJECT Ryedale Communty Transport CIO (formerly Ryecat Ltd) is a registered charity and was established on 26 April 2005. On 11 November 2019 the charity converted from a Company Limited by guarantee to a Charitable Incorporated 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 service 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 serVis. Ryedale Community Transport CIO provides various community transport options includlng: the Ryedale Volunteer Car Scheme, The Ryedale Rover on demand Dial & Ride service. Wheelchair Accessible 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 Phlllp Richardson MBE (Chair) David Yellen (Deputy Chair) Sandra Simpson (Treasurer) Elizabeth Webb Anne Wilson Sheila Miller John Cunningham Murray Stewart Appointed 0510312019 2310112019 0810312022 0210312021 0210312021 0810312022 0811012024 0710312023 0410312025 Reslgned 1810312025 Trustees are appointed at the AGM As per the 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 reclalmed 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 Organisatlon) 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 Y019NQ CAF Bank Limited 25 Kings Hill Avenue West Malling Kent ME19 4JQ
RYEDALE COMMUNITY TRANSPORT CIO (Charitable Incorporated Organisation) INDEPENDENT EXAMINERS. REPORT TO THE 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 2025, which are set out on pages 4-24. Responsibilities and basis of report As the charivs 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 S 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: accounting records were not kept in respect of the charity as required by section 130 of the 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 accounts to be reached. Laura Dawson ACA, CTA, FMAAT Hardcastle France 30 Yorkersgate MALTON Y017 7AW Date: 14 October 2025
RYEDALE COMMUNITY TRANSPORT CIO {Charitable Incorporated Organisatlon) INCOME AND EXPENDITURE ACCOUNT For the year ended 31st March 2025 2025 2024 Note INCOME ADMINISTRATIVE EXPENSES 663,200 605,320 568,372 570,971 OPERATING SURPLUSI(DEFICIT) OF INCOME OVER EXPENDITURE INTEREST RECEIVABLE AND SIMILAR INCOME 57,880 (2,599) 2,726 2,149 SURPLUSI(DEFICIT) OF INCOME OVER EXPENDITURE ON ORDINARY ACTIVITIES BEFORE TAXATION 60,606 (450) TAX ON SURPLUS INCOME ORDINARY ACTIVITIES SURPLUSI{DEFICIT) OF INCOME OVER EXPENDITURE FOR THE FINANCIAL YEAR AFTER TAXATION AND RETAINED SURPLUSI(DEFICIT) 60,606 {450) RETAINED FUNDS BROUGHT FORWARD 17 411,266 411,716 RETAINED FUNDS CARRIED FORWARD 17 471,872 411,266
RYEDALE COMMUNITY TRANSPORT CIO (Charitable Incorporated Organisation) BALANCE SHEET As at 31st March 2025 2025 2024 Noto FIXED ASSETS Tangible assets 13 205,446 224,868 Total fixed assets 205,446 224,868 CURRENT ASSETS Stock Debtors Cash at bank and in hand 918 64,133 239,552 701 56,619 167,928 14 19 Total current assets 304,603 225,248 LIABILITIES: Amounts falling due within one year 15 38,177 38,850 Net current assets 266,426 186,398 Totsl assets less current liabilities 471,872 411,266 Provision for liabilities Total net assets 21 471,872 411,266 THE FUNDS OF THE CHARITY Unrestricted funds.. Designated funds General funds 73,170 120,433 73,170 138,969 Total unrestriGted funds Restricted funds 193,603 278,269 212,139 199,127 Total charity funds 17 471,872 411,266
RYEDALE COMMUNITY TRANSPORT CIO (Charitable Incorporated Organlsation) BALANCE SHEET (Continued) As at 31st March 2025 For the year ending 31 March 2025 the company vrfas entitled to exemption from audit under section 477 of the Companies act 2006 relating to small companies. The members have not required the Gompany to obtain an audit in accordance wlth section 476 of the Companies act 2006. The directorfs acknowledge their responsibilities for complying with the requirements of the Companles 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 14 October 2025 and signed on its behalf: es - Philip Richardson MB Treasurer- Sandra Simpson
RYEDALE COMMUNITY TRANSPORT CIO (Charttabl8 Incorporated Organisallonl STATEMENT OF FINANCIAL ACTIVITIES For th8 year ended 31st March 2025 2025 2024 Doslgnated Unrestrlcted Restrlctsd Funds Funds Funds Total Total Income and endowments from: Donations and legacies Charitable activities Fundraising activities Other tradlng activities Investment Income 36,650 196,177 72,541 36,650 252,746 72,541 301,263 2,726 17.984 195.556 57.871 296.961 2.149 56,569 301,263 2,726 Total Income and endowments 360.558 305,368 665,926 570.521 Expendlture on: Raising funds Costs of gen6rating voluntary Incomé 6.474 6.474 6.000 Charitabla activities Ryedale Volunteer Car Schem8 The National Lottery Capital Grant Funding Ryedale Rover Wheels to Work Wheelchair Accesslbl6 V8hicles Tucano Low Floor Minlbus Core Development & Govemanace Fleet Travel 54,143 54.143 57,011 37,OCH) 17,315 41,159 86,365 21,081 11,161 910 17.315 41,159 86,365 21,081 11,161 910 12,610 14,310 75,741 22,799 11,160 17,140 42.511 12,610 Other trading actlvltles Contract costs 354,102 354.102 287,299 Total Expenditure 373,186 232,134 605,320 570,971 Net Incomelexpendlture (12,628) 73,234 60,606 (450) Transfers bth6n funds 12 (5,908) 5,908 Other recognised gain511osses Net movement In funds (18.536) 79,142 60,606 {450) Raconciliation of Funds Totsl funds brought fomard 73,170 138.969 199,127 411,266 411,716 Total funds ¢arrled fonNard 73,170 120,433 278,269 471,872 411,266 Movements in fvnds ar8 disclosed in Note 21 to the financlal statements.
RYEDALE COMMUNITY TRANSPORT CIO (Charitable Incorporated Organisation) STATEMENT OF CASHFLOWS For the year ended 31st March 2025 2025 2024 Note Net cash used in operating activitles 20 109,680 12,116 Cashflows from investing activities Interest Income Sale of tangible assets 2,726 26,782 2,149 833 Net cash provlded by investing activlties 29,508 2,982 Cashflows from financing activities Purchase of tangible assets 13 67,564 87,739 Cash used in financing activitles 67,564 87,739 Change in cash and cash equivalents in the year 71,624 (72,641) Cash and cash equivalents brought forward 19 167,928 240,569 Cash and cash equivalents carrled forward 19 239,552 167,928
RYEDALE COMMUNITY TRANSPORT CIO (Charitable Incorporated Organisatlon) NOTES TO THE FINANCIAL STATEMENTS For the ear ended 31st March 2025 1 BASIS OF PREPARATION Basis of re aration The financial statements have been prepared under the historical cost convention and in accordance 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 th8 Charities Act 2011. Fund accountin Unrestricted funds ar8 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 Ryedal8CT they are earmarked for Asset Replacement. Restricted funds are subjected to restrictions on their expenditur8 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 reiVed 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 incom8. Reco nition of income All incoming resources are included in the Ststement of Financial Activities (SOFA) when: the charity becomes entitled to the resOurs. it is more likely than not that th8 charity will receive the resources,. and the monetary value can be measured with sufficient reliability.
io- RYEDALE COMMUNITY TRANSPORT CIO (Charitable Incorporated Organlsation) NOTES TO THE FINANCIAL STATEMENTS For the ear ended 31st March 2025 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. Le acies Legacies are recognised in the Statement of Financial Activities (SOFA) in the year of receipt. Government rants The charity has received government grants in the reporting period. Tax reclaims on donations and Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donalion 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 seNice 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 received 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 COMMUNITYTRANSPORT CIO (Charitable Incorporated Organisation) NOTES TO THE FINANCIAL STATEMENTS For the ear ended 31st March 2025 ACCOUNTING POLICIES Continued 2.2 EXPENDITURE AND LIABILITIES Liabili reco nition 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 certainty. The expenditure is allocated to the particular activity to ich the cost relates. Expenditure that indudes any VAT thich cannot be fully recovered is reported as part of the expenditure to lch it relates. Govemance and su ort costs Govemance costs comprlse those costs associated wth meeting the constitutional and statutory requirements of the charity and indude costs linked to the strategic management of the charity. Support costs indude central functions and are allocated on a basis designed to reflect the use of the resources. Costs relating to a particular activity are allocated direGtly' others are apportioned on an appropriate basls e.g. an agreed percentage based on use of reSoUrS as set out in Note 4. Employment costs have been allocated on the basis of time spent. Other costs have been allocated ereVer possible on an actual basis. otherwise in proportlon to relevant staff hours. Redundanc The charity made no redundancy payments during the reporting 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 tem of the lease. Creditors and rovlsions Creditors and provisions are recognised there the charity has a present obligation, resulting 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 nomially recognised at their setuement amount after allowing for any trade dlscounts due.
-12- RYEDALE COMMUNITY TRANSPORT CIO (Charitable Incorporated Organisatlon) NOTES TO THE FINANCIAL STATEMENTS For the ear ended 31st March 2025 ACCOUNTING POLICIES Continued 2 ASSETS 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 th8 following annual rates in order to write off the cost of each asset over its estimated useful life.. Rate Method 33.33 % Straight line basis Straight line basis Straight line basis 14.29 % Straight line basis Straight line basis Straight line basis Petrol Mopeds Electric Mopeds Vehicles Tucano bus & electrlc vehicle Computers & office equipment Fixtures & fittings 25% 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 acqulsition 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 taking account of any trade discounts due. Deferred income Deferred income is income that is subject to performance-related condltions 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 condltions are met.
-13- RYEDALE COMMUNITY TRANSPORT CIO (Charitable Incorporated Organisation) NOTES TO THE FINANCIAL STATEMENTS For the ear ended 31st March 2025 3 INCOME 2025 Total 2024 Total Unrestricted Restricted funds Donations & Le acies Donations - Other Donations - Ryedale Volunteer Car Scheme 1,559 35,091 1,559 35,091 571 17.413 36,650 36,650 17,984 Charitable Activities Ryedale Volunteer Car Scheme Ryedale Rover Fleet Travel Wheels to Work Core Development & Govemance Charities Together The National Lottery Fund 66,136 42,369 66,136 62,369 36,036 62,085 24093 2,027 32,442 15,848 33,595 59,423 17,248 20,000 36,036 62,085 23,560 2,027 533 37,000 56,569 196,177 252.746 195,556 Raisin Funds Grants for Vehicles Grant for Website WAV for Charities Together 69.092 69.092 50,513 2.500 4.858 3,449 72,541 72,541 57,871 Other tradin Contracts Sale of Assets activities 274,481 26,782 274,481 296.128 26,782 833 301.263 301,263 296,961 Income from investments Interest received 2,726 2,726 2,149 2,726 2,726 2,149 TOTAL INCOME 360.558 305,368 665,926 570,521
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-15- RYEDALE COMMUNITYTRANSPORT CIO {Charltable Incorporated Organisatlon) NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2025 ANALYSIS OF RECEIPTS OF GRANTS 2025 2024 Analysis of Revenue grant receipts: Fundin Bod Descri tion North Yorkshire Council Core funding of the charity via a voluntary sector agreement. 23,560 56,300 North Yorkshire Council North Yorkshire Council North Yorkshire Council W2W funding (from the Core Funding) Car SchemelDial&Ride funding based on number of passenger journeys undertaken in the year. Car Scheme funding on capped medical journey costs 35,340 20,447 13,233 12,955 8,314 North Yorkshire Council 500/0 contribution to run the Ryedale Rover 1,500 North Yorkshire Council Website Development 2,500 North Yorkshire Council Locality Budget Funding contribution towards start up Car Scheme in Filey & Humanby 850 The National Lottery The Ryedale Rover demand responsive transport project commenced in March 2021. This project is lottery funded for 5 years 58,000 37.000 151,152 118,847
16- RYEDALE COMMUNITY TRANSPORT CIO (Charltablè Incorporated Organlsation) NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2025 S ANALYSIS OF RECEIPTS OF GRANTS Continued 2025 2024 Analysls of Capital grant reGeipts: Fundin Bod Descri tion North Yorkshlre Contribution towards the purchase of new Electric Council vehicles North Yorkshire Contribution towards a new WAV for Charities County Council together North Yorkshire Contributlon towards the purchase of a new County Council Mlnibus Bernard Sunley Trust Contribution towards the purchase of a new Minibus 69,092 4,858 45.513 5,000 69,092 55.371 6 NET INCOMING RESOURCES FOR THE YEAR 2025 2024 This is stated after charging: _ Depreciation Operating lease - equipment Independent examiner's fees Professional Fees (Profit) on disposal of fixed assets 86,986 80,672 22,820 2,513 2,535 2,600 {26,782) (833) 7 TAXATION The company is accepted as a charty 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 Organisation) NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2025 PAID EMPLOYEES 2025 2024 Staff costs were as follows". Salaries and wages Social security costs Pension (defined contribution pension plan) 283,673 10,717 8,039 279.796 8,813 8,026 302,429 296,635 Redundancy 302,429 296,635 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: 2025 Number 23 2024 Number 26 9 TRANSACTIONS WITH TRUSTEES The charity trustees not paid or received any other benefits from employment with the charty in the year (2024 - £nil). No charity trustee reiVed payment for professional or other services supplied to the charity (2024 - £nil). No charity trustee received reimbursement for travel expenses incurred In the year {2024 - £nil). During the year 2 members of the board of trustees (2024 - 2) were actlvely involved as volunteer drivers on the Car Scheme. Volunteer drivers receive relmbursement at 45p per mile from the car scheme members for their journeys.
-18- RYEDALE COMMUNITY TRANSPORT CIO {Charltabl• Incorporated Organlsatlon) NOTES TO THE FINANCIAL STATEMENTS For the y•ar ended 31st March 2025 10 DEFINED CONTRIBUTION 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 £8.039 {2024 £8,026). At the balance sheet date there were owing contributions of £102 (2024 - £369). Pension expenses relatlng to staff allocated to a particular activlty have been allocated directly to that actlvity. Pension expenses relating to management and admlnistration support costs have been allocated using an agreed percentage based on the usage of resources. 11 RELATED PARTY TRANSACTIONS There are no related paty transactions. 12 TRANSFERS BETWEEN FUNDS 2025 2024 Restricted Funds Designated Fund Unrestricted Funds 5,908 {1.250) 1.250 (5.908) 13 TANGIBLE FIXED ASSETS Computers Fixtures Motor Vehicles Mopeds Equlpment Fittings Total COST As at 1 st April 2024 Additions Disposals At 31st March 2025 552,094 77,159 51.079 11,875 (96,049) (21.694) 507,124 67,340 10,109 13,268 652,630 5,495 68.449 (117,743) 603.336 10,109 18.763 DEPRECIATION As at 1st Aprll 2024 Charge for year Eliminated on disposal At 31st March 2025 353,408 53,240 69.605 15,195 (96,049) (20,809) 326.964 47,626 9,102 671 12,012 427,762 1,515 86.986 {116,858) 13,527 397,890 9,773 NET BOOK VALUE As at 31st March 2025 180,160 19,714 336 5,236 205,446 As at 31st March 2024 198,686 23,919 1,007 1,256 224,868
19- RYEDALE COMMUNITY TRANSPORT CIO (Charitable Incorporated Organisation) NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2025 14 DEBTORS 2025 2024 Debtors: Trade Debtors Prepayments VAT Liability other debtors 34,810 6,924 3,669 18,730 32,025 8,145 16.449 64,133 15 CREDITORS: Amounts falling due within one year 2025 2024 Creditors: Trade Creditors Accruals and d8ferred income W2W Bonds PAYE & NIC Other creditors 5,012 28,688 4,375 9,610 4,807 5,398 5,600 13,435 102 38,177 38,850 16 DEFERRED INCOME Deferred income is income that has been invoicedlreceived in the financial reporting period but the services or performance-related conditions have not yet been met. Deferred income is released to income in th8 reporting period in which the performance related or other conditions are met. 2025 2024 Balance at the start of the reporting period Amount added in current period Amounts released in current period Balance at the end of the reporting period 72 69,013 19,500 72 {72) (69,013) 72
-20- RYEDALE COMMUNI TRANSPORT CIO (Charitable Incorporated Organisation) NOTES TO THE FINANCIAL STATEMENTS For the year endod 31st March 2025 17 MOVEMENTS IN CHARITY FUNDS Analysis of movement in funds - current year 1 April 2024 Gainsl Losses 31 March 2025 Incomln oin Restricted funds Ryedale Volunteer Car Scheme Ryedale Rov8r Wheels to Work Capital Grant Funding Core Development & Governance Wheelchair Accessible Vehicles Tucano Low Floor Minibus Charities Together Total restricted funds {2,365) 12.658 32,739 102,786 42,369 62,085 69.092 23.580 54.143 41.159 86.365 17.315 910 9.920 11.161 11.161 48.643 1,210 (24,280) 57,685 22,650 (9,920) (11,161) (5,685) 79,142 46.278 13,868 8.459 57,685 22,650 89.033 26,952 13,344 5.908 98,953 38,113 19,029 5.476 199,127 305.368 232.134 5.908 278.269 Unrestricted funds Designated funds General funds 73,170 138,969 73.170 120.433 360.558 373.186 (5,908) (18,536) (5,908) (18,536> 60,606 Total unrestricted funds 212,139 360.558 373,186 193.603 Total funds 411,266 665.926 605,320 471.872 Analysls of movement in funds - previous year 1 April 2023 Gainsl Losses 31 March 2024 Incomln oin Restricted funds Ryedale Volunteer Car Scheme Ryedale Rover Wheels to Work Core Development & Governance Wheelchair Accessible Vehicles Tucano Low Floor Minibus Charities Together The National Lottery 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 (16,318) (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 Total restrlcted funds 196.580 237,708 235,161 2,547 199.127 Unrestricted funds Designated funds General funds 74,420 140,718 (1,250) 1,250 (1,250) (1,747) (2,997) 73,170 138,969 332,813 335,810 Totsl unr8Strlcted funds 215,136 332.813 335,810 212.139 Total funds 411,716 570,521 570.971 411,266
-21- RYEDALE COMMUNITY TRANSPORT CIO (Charltable Incorporated Organisatlon) NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 st March 2025 17 MOVEMENTS IN CHARITY FUNDS contlnued Restricted Funds Ryedale Volunteer Car Scheme - is a fund 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 vdith 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 to 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 work, 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 Voluntary Sector Agreement which provides a grant towards core funding of the organisation. Part of this funds 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 Communty Transport for the benefit of Ryedale residents. Wheelchair 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 accessible 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 depreciation charge due on the vehicles. Tucano Low Floor - represents funding that paid for the Low Floor minibus. The present balan represents the future depreciation charge due on the vehicle. Capital Grant Fundlng is a fund for when a grant is received for the specific purpose of purchasing or assisting to purchase a vehlcle. The income received is deemed to be restricted, however, once the vehicle has been purchased and there are no restrictions on its use the vehicle and balance on the fund is transfeed to unrestricted general funds.
-22- RYEDALE COMMUNITY TRANSPORT CIO (Charitable Incorporated Organisatlon) NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2025 17 MOVEMENTS IN CHARITY FUNDS continued Unrestricted Funds Deslgnated fund - The replacement of vehicles and computer equipment is essential for the continuation of Ryedale Community Transport's operations, so a proportion of the charitys 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 serViS, 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 2025 the company had two annual operating lease commitments (per year) which expire as follows: 2025 2024 Two - five years Under two years 2,121 22,820 22,820 2,121 19 CASH AT BANK AND IN HAND 2025 2024 Short term deposits Cash at bank and on hand 47,085 19,458 192,467 148,470 239,552 167,928
-23- RYEDALE COMMUNITY TRANSPORT CIO (Charitable Incorporated Organisatlon) NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2025 20 RECONCILIATION OF NET CASH 2025 2024 Net movement in funds Add back depreciation charge Deduct profrt on sale of tangible assets Deduct interest income shown Decrease (increase) in stock Decrease {increase) in debtors Increase (decrease) in creditors Net cash used in operating activities 60,606 (450) 86,986 80,672 (26,782) (833) (2,726) (2,149) (217) (7,514) 4,909 (673) (70,033) 109,680 12,118 21 ANALYSIS OF NET ASSETS BETWEEN FUNDS Designated General Restricted funds funds funds Total Tangible fixed assets Investments Current assets Current liabilities Deferred Income 60,522 144,924 205,446 73,170 74,213 (14,302) 157,220 304,603 (4,375) (18,677) (19,500) (19,500) 278,269 471,872 73,170 120,433
-24- RYEDALE COMMUNITY TRANSPORT CIO (Charltable Incorporated Organisation) INCOME AND EXPENDITURE ACCOUNT For the yèar ended 31st March 2025 2025 2024 Income Donations and legacles Revenue grants Capital grants Fees and other earned income Interest receivable Profit on sale of fixed assets 36,650 151,152 69,092 379,524 2,726 26,782 17,984 118,847 55,371 375,337 2,149 833 665,926 570,521 Ex enses Salaries, national insurance & pension contributions Premises Stsff 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 Bank charges Bad debt provision Vehicle operating costs Vehicle hirellease Depreciation 302,429 19,186 21 585 19,581 2,537 21,549 40,774 2,535 266 267 296,635 18,117 1,410 1,135 13,624 3,090 18,296 36,443 4,436 2,600 50 300 94,163 85,784 22,820 86,986 80,672 605,320 570,971 NET SURPLUSI{DEFICIT) FOR THE YEAR 60,606 (450)