Community Transport for The Lewes Area
Strategic Report for the Year Ended 31 March 2025
The Trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
Financial review
Policy on reserves
The Trustees are confident that reserves are adequate to ensure the smooth day to day operation of the company. At the present moment in time the Trustees consider the level of resources should represent at least 3 months expenditure. The Trustees may borrow or raise money for the objects of the Company on such terms and on such security as may be thought fit and whether by the creation and issue of debentures or debenture stock or otherwise. They may also invest monies of the Company not immediately required for its purpose in or upon such investments, securities or property as may be thought fit, subject nevertheless to such conditions (if any) as may for the time be imposed or required by law and subject also as hereinafter provided.
Investment policy and objectives
The Trustees may borrow or raise money for the objects of the Company on such terms and on such security as may be thought fit and whether by the creation and issue of debentures or debenture stock or otherwise. They may also invest monies of the Company not immediately required for its purpose in or upon such investments, securities or property as may be thought fit, subject nevertheless to such conditions (if any) as may for the time be imposed or required by law and subject also as hereinafter provided.
Principal risks and uncertainties
The Trustees have reviewed the major risks to which the charity is exposed, mainly succession in management, IT and facilities, systems have been established to manage those risks.
The major risk identified to going concern, outside of fire, grand scale theft and terrorism, is the ongoing or worsening of the disruption caused by pandemics such as Covid-19 and more recently the disruption to global logistics supply chains and increases in prices caused by major conflicts such as that ongoing in Russia and Ukraine and a potential return to high levels of inflation. Fuel in particular, but also cost
of repairs to vehicles, mandatory wage increases, and other general pricing pressures continue to be of concern. The charity carries out risk assessments and has in place written plans and policies which are reviewed periodically relating to its activities involving the employment and working practice of staff and volunteers, the carriage of passengers by road and the protection of all data held. These documents are designed to identify and minimise the risks arising out of its activities. Major events outside of the Management control are also addressed in the charity’s Business Continuity Plan.
Trustee report
Objects and aims of the Charity
The purpose of the charity is to play a leading role in the provision of community transport predominantly in the Lewes District, parts of the Wealden District and in the Borough of Eastbourne. Where there is a proven need and resources permit the charity will also operate in other adjacent areas.
The Vision of the charity is to provide high quality transport to reduce loneliness and social isolation for those who have difficulty in accessing regular public transport. This can be as a result of suffering personal mobility impairments and chronic underlying health conditions that prevent the use of public transport where it is freely available or for individuals who have no public transport provision due to living in remote and rural areas.
The values of the charity are:-
-
We will be open to all and have a desire to say yes.
-
We will show we care, respecting, listening and supporting all colleagues, service users and supporters.
-
We will manage our resources carefully, as every pound counts.
-
We will be efficient, always adapting and creating to ensure sustainability.
The outputs . As a result of the work that CTLA undertakes we aim to contribute positively to:-
-
Reducing Social Isolation and Loneliness
-
Supporting Independent Living
-
Improving mental health
-
Assisting Families
-
Connecting Communities
-
Building stronger communities by close partnership working with local businesses, charities and community groups
-
Reducing Road Traffic Congestion
-
Improving Air Quality
Trustees commentary on the year
The legacy of Covid-19 combined with the cost-of-living crisis and greater competition for a decreasing pool of grants continues to be challenging in terms of the medium to longer term sustainability of the day-to-day operations but the management and colleagues together with the full support of the Trustees have worked very hard to ensure that services to the community have been maintained and the short-term sustainability is now better than it has been for a number of years.
The board of Trustees looks forward and will continue to support the management team to strengthen the charity and ensure that the organisation continues to prosper and maintain sustainability. Despite yet another difficult trading year, we are pleased to report that the charity has returned to a financial surplus and is on a sound financial footing and while there will always be changes and improvements that can be made and ongoing challenges, we are confident that the management team and our colleagues can continue to rise to the challenges and we thank them all.
Fundraising disclosures
Due to the marriage and relocation of the Fundraising/Marketing Manager, Gary Weston, he resigned from the charity. These duties are now performed by an in-house Grant and Fund Raising Organiser.
Public benefit
Community Transport for the Lewes Area is a charity dedicated to the provision of community transport in the Lewes Area for people who have special need of such facilities because they are elderly, poor, disabled, people with young children or those living in isolated areas where there is no adequate public transport facilities.
Success is measured in the reporting period by comparing the actual budget outturn against the forecast for the period. This is monitored closely on an ongoing basis. The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regards to the public benefit guidance by the Charity Commission for England and Wales.
Review of charitable activities undertaken
The numbers travelling on our Dial-a-Ride services have shown a slight increase but are still considerably lower when compared with equivalent periods in 2019 due to the legacy impact of the Covid-19 pandemic and the apparent continued reluctance of older and more vulnerable members of the community to venture out on shared transport. This inevitably continues to depress on-bus revenue and creates its own
challenges. However, we are seeing some signs of recovery in other areas, especially in our Travel Club sector which has shown a small but healthy increase, and our local bus services have performed better than pre pandemic levels.
2024-2025 saw yet another increase in the National Minimum Wage mandated by Central Government and another disappointingly below inflation annual contract price increase from East Sussex County Council on those services operated under contract to them, placing added pressure on our overall costs of operation.
Fuel prices remained fairly static throughout the year, and Fuel Duty Rebate (BSOG) continues to be claimed on a 6 monthly frequency all helping to offset costs. The management team continue to refine financial costing tools to ensure that robust inhouse reviews of the costs and the income of individual services are understood, with remedial action being taken as appropriate.
Our own fleet was reduced slightly in size - down from 15 to14 with a number of the older buses replaced by newer models reducing average fleet age by at least a couple of years if not more. These newer vehicles have increased passenger confidence in the fleet, and the majority of them are Euro 6 compliant in meeting the statutory emission controls. In additional 4 buses owned by East Sussex County Council were operated on the flagship Government DDRT scheme marketed as “Flexibus”.
In terms of Governance for most of the year we benefitted from having 8 Trustees - matching our target number and each of those continue to provide their services on a voluntary basis and provide support to all involved with the day to day running of the organisation. The Senior Management and the Customer Service team continue to provide additional volunteer hours on top of their normal hours for no additional payment.
The labour market still continues to be challenging, and we have again experienced some difficulty recruiting sufficient candidates of the quality/salary mix that we seek than in previous years, placing extra pressure on our HR Manager.
The Charity’s achievements are reviewed against its objectives through a number of Key Performance Indicators including an assessment of the number of passenger-trips delivered throughout the year in each of its defined sectors of activity compared to previous years, all aimed at facilitating the reduction in social isolation and loneliness of members in the local community, in particular, but not exclusively, those who tend to be younger, older and vulnerable. All of this underpins the Charity’s Mission Statement with support and thanks to our colleagues, supporters, and other stakeholders.
Trustees and officers
The Trustees and officers serving during the year and since the year end were as follows: Trustees:
Mr Philip Clarke (appointed 21 March 2017, resigned 22.10.24)
Mr Steven Saunders (appointed 17 July 2018)
Mr Ronald McAra (appointed 21 March 2022)
Mr Christopher Allen (appointed 11 May 2022)
Mrs Georgina Bickerstaff (appointed 28 September 2022)
Mr Gwynfor Davies (appointed 28 September 2022)
Mr Peter Vowles (appointed 10 December 2024)
Cllr Pinky McLean-Knight (appointed 27 January 2025)
Mr Christopher Fisher (appointed 14 February 2025)
Structure, governance and management
Nature of governing document
Community Transport for the Lewes Area was incorporated as a company limited by guarantee (registered number 04409570) on 4th April 2002. It was registered as a charity on 27th June 2005. The governing document is the memorandum and Articles of Association.
Recruitment and appointment of Trustees
Trustees are recruited upon recommendation. They are appointed following discussion at committee meetings and the appointment is ratified at the AGM.
Induction and training of Trustees
Trustee induction is covered by supplying the previous year’s minutes and charity commission leaflets for Trustees. In addition, they have meetings with staff to familiarise them with the administration of the charity.
Arrangements for setting key management personnel remuneration
We use Benchmarking against other comparable organisations to determine Key Managers rewards, taking into account affordability based on financial performance and reserves.
Organisational structure
The Company has a strong management team in place that deals with the day to day running of the Charity made up as follows:
Shem Gardner – General Manager
Lucy Lunn – Logistics Manager
Mark Evans – Contracts Manager
Jo Wood – HR Manager
Nikki Gearing – Finance Officer
Derek Cordrey – Finance Officer
Decision making
Long term Strategic Decisions and guidance is exercised by the Trustees with the management team responsible for detailed design and implementation of facilities to achieve the goals of the charity. Regular joint meetings are held to facilitate and review activities.
Financial instruments Statement of Trustees' Responsibilities
The annual report was approved by the Trustees of the charity on 12 August 2025 and signed on its behalf by:
.........................................
Mr Christopher Allen
Company registration number: 04409570 Charity registration number: 1110215
Community Transport for The Lewes Area
(A company limited by share capital) Annual Report and Financial Statements for the Year Ended 31 March 2025
Shoreline Accountants Ltd Independent Examiner 25 Clinton Place Seaford East Sussex BN25 1NP
Community Transport for The Lewes Area
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Strategic Report | 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 to 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 to 16 |
Community Transport for The Lewes Area
Reference and Administrative Details
Charity Registration Number 1110215 Company Registration Number 04409570
Registered Office
Independent Examiner
The charity is incorporated in England and Wales. Hillcrest Centre Hillcrest Road Newhaven East Sussex BN9 9EA Shoreline Accountants Ltd Independent Examiner 25 Clinton Place Seaford East Sussex BN25 1NP
Page 1
Community Transport for The Lewes Area
Strategic Report for the Year Ended 31 March 2025
Financial review
Policy on reserves
The Trustees are confident that reserves are adequate to ensure the smooth day to day operation of the company. At the present moment in time the Trustees consider the level of resources should represent at least 3 months expenditure. The Trustees may borrow or raise money for the objects of the Company on such terms and on such security as may be thought fit and whether by the creation and issue of debentures or debenture stock or otherwise. They may also invest monies of the Company not immediately required for its purpose in or upon such investments, securities or property as may be thought fit, subject nevertheless to such conditions (if any) as may for the time be imposed or required by law and subject also as hereinafter provided.
Investment policy and objectives
The Trustees may borrow or raise money for the objects of the Company on such terms and on such security as may be thought fit and whether by the creation and issue of debentures or debenture stock or otherwise. They may also invest monies of the Company not immediately required for its purpose in or upon such investments, securities or property as may be thought fit, subject nevertheless to such conditions (if any) as may for the time be imposed or required by law and subject also as hereinafter provided.
Principal risks and uncertainties
The Trustees have reviewed the major risks to which the charity is exposed, mainly succession in management, IT and facilities, systems have been established to manage those risks.
The major risk identified to going concern, outside of fire, grand scale theft and terrorism, is the ongoing or worsening of the disruption caused by pandemics such as Covid-19 and more recently the disruption to global logistics supply chains and increases in prices caused by major conflicts such as that ongoing in Russia and Ukraine and a potential return to high levels of inflation. Fuel in particular, but also cost of repairs to vehicles, mandatory wage increases, and other general pricing pressures continue to be of concern.
The charity carries out risk assessments and has in place written plans and policies which are reviewed periodically relating to its activities involving the employment and working practice of staff and volunteers, the carriage of passengers by road and the protection of all data held. These documents are designed to identify and minimise the risks arising out of its activities. Major events outside of the Management control are also addressed in the charity’s Business Continuity Plan.
The strategic report was approved by the trustees of the charity on .................... and signed on its behalf by:
......................................... Mr P J Clarke Trustee
Page 2
Community Transport for The Lewes Area
Independent Examiner's Report to the trustees of Community Transport for The Lewes Area ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Institute of Financial Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of Community Transport for The Lewes Area as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
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.
...................................... Mark Boxall Independent Examiner Institute of Financial Accountants
25 Clinton Place Seaford East Sussex BN25 1NP
Date:.............................
Page 3
Community Transport for The Lewes Area
Statement of Financial Activities for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
| Note Income and Endowments from: Donations and legacies 3 Charitable activities 4 Investment income Other income Total income Expenditure on: Raising funds 5 Charitable activities 6 Total expenditure Net income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 21 Note Income and Endowments from: Donations and legacies 3 Charitable activities 4 Investment income Other income Total income Expenditure on: Raising funds 5 Charitable activities 6 Total expenditure Net income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 21 |
Unrestricted funds £ 7,044 758,527 1,227 412,600 1,179,398 (1,035,458) (32,424) (1,067,882) 111,516 111,516 229,484 341,000 Unrestricted funds £ 12,239 783,774 519 365,598 1,162,130 (999,622) (23,465) (1,023,087) 139,043 139,043 91,292 230,335 |
Total 2025 £ 7,044 758,527 1,227 412,600 |
|---|---|---|
| 1,179,398 | ||
| (1,035,458) (32,424) |
||
| (1,067,882) | ||
| 111,516 | ||
| 111,516 229,484 |
||
| 341,000 | ||
| Total 2024 £ 12,239 783,774 519 365,598 |
||
| 1,162,130 | ||
| (999,622) (23,465) |
||
| (1,023,087) | ||
| 139,043 | ||
| 139,043 91,292 |
||
| 230,335 |
The notes on pages 7 to 16 form an integral part of these financial statements. Page 4
Community Transport for The Lewes Area
Statement of Financial Activities for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 21.
The notes on pages 7 to 16 form an integral part of these financial statements. Page 5
Community Transport for The Lewes Area
(Registration number: 04409570) Balance Sheet as at 31 March 2025
| Note Fixed assets Tangible assets 12 Investments 13 Current assets Debtors 14 Cash at bank and in hand 15 Creditors: Amounts falling due within one year 16 Net current assets Total assets less current liabilities Creditors: Amounts falling due after more than one year 17 Net assets Funds of the charity: Unrestricted income funds Unrestricted funds Total funds 21 |
2025 £ 263,965 630 264,595 102,353 95,879 198,232 (46,533) 151,699 416,294 (76,556) 339,738 339,738 339,738 |
2024 £ 221,827 - |
|---|---|---|
| 221,827 | ||
| 115,256 59,611 |
||
| 174,867 (69,675) |
||
| 105,192 | ||
| 327,019 (97,055) |
||
| 229,964 | ||
| 229,964 | ||
| 229,964 |
The financial statements on pages 4 to 16 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:
.........................................
Mr P J Clarke Trustee
The financial statements on pages 4 to 16 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:
.........................................
Mr P J Clarke Trustee
The notes on pages 7 to 16 form an integral part of these financial statements. Page 6
Community Transport for The Lewes Area
Notes to the Financial Statements for the Year Ended 31 March 2025
1 Charity status
The charity is limited by share capital, incorporated in England and Wales.
The address of its registered office is:
Hillcrest Centre Hillcrest Road Newhaven East Sussex BN9 9EA
Authorised for issue date
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Basis of preparation
Community Transport for The Lewes Area meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
Income and endowments
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
Donations and legacies
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
Page 7
Community Transport for The Lewes Area
Notes to the Financial Statements for the Year Ended 31 March 2025
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Raising funds
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
Tangible fixed assets
Individual fixed assets costing £100.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
| Asset class | Depreciation method and rate |
|---|---|
| Motor Vehicles | 20% |
| Computer Equipment | 15% |
Fixed asset investments
Fixed asset investments, other than programme related investments, are included at market value at the balance sheet date. Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or credited to the Statement of Financial Activities in the period of disposal.
Unrealised gains and losses represent the movement in market values during the year and are credited or charged to the Statement of Financial Activities based on the market value at the year end.
Page 8
Community Transport for The Lewes Area
Notes to the Financial Statements for the Year Ended 31 March 2025
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
Pensions and other post retirement obligations
The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
Page 9
Community Transport for The Lewes Area
Notes to the Financial Statements for the Year Ended 31 March 2025
Financial instruments
Classification
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.
Recognition and measurement
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.
3 Income from donations and legacies
| Donations and legacies; Donations from individuals Gift aid reclaimed Total for 2025 Total for 2024 |
Unrestricted funds General £ 4,214 2,830 7,044 12,239 |
Total funds £ 4,214 2,830 |
|---|---|---|
| 7,044 | ||
| 12,239 |
- 4 Income from charitable activities
Page 10
Community Transport for The Lewes Area
Notes to the Financial Statements for the Year Ended 31 March 2025
| Total for 2025 Total for 2024 |
Unrestricted funds General £ 758,527 758,527 783,774 |
Total funds £ 758,527 |
|---|---|---|
| 758,527 | ||
| 783,774 |
5 Expenditure on raising funds
a) Costs of trading activities
| Note Depreciation, amortisation and other similar costs Allocated support costs 7 Total for 2025 Total for 2024 |
Unrestricted funds General £ 38,793 985,916 1,024,709 987,248 |
Total funds £ 38,793 985,916 |
|---|---|---|
| 1,024,709 | ||
| 987,248 |
b) Investment management costs
| Note Allocated support costs 7 Total for 2025 Total for 2024 6 Expenditure on charitable activities Note Governance costs 7 Total for 2024 Page 11 |
Unrestricted funds General £ 10,749 10,749 12,374 Unrestricted funds General £ 32,424 23,465 |
Total funds £ 10,749 |
|---|---|---|
| 10,749 | ||
| 12,374 | ||
| Total costs £ Total funds £ 32,424 |
||
| 23,465 | ||
Community Transport for The Lewes Area
Notes to the Financial Statements for the Year Ended 31 March 2025
Total expenditure £
In addition to the expenditure analysed above, there are also governance costs of £32,424 (2024 - £23,465) which relate directly to charitable activities. See note 7 for further details.
7 Analysis of governance and support costs
Governance costs
| Staff costs Pension costs Other governance costs Total for 2025 Total for 2024 8 Net incoming/outgoing resources Net incoming resources for the year include: Loss on disposal of fixed assets held for the charity's own use Depreciation of fixed assets 9 Trustees remuneration and expenses 10 Staff costs The aggregate payroll costs were as follows: Staff costs during the year were: Pension costs |
Unrestricted funds General £ 6,899 25,525 32,424 23,465 2025 £ (12,395) 51,188 2025 £ 6,899 |
Total funds £ 6,899 25,525 |
|---|---|---|
| 32,424 | ||
| 23,465 | ||
| 2024 £ 1,814 42,824 |
||
| 2024 £ 6,747 |
No employee received emoluments of more than £60,000 during the year.
Page 12
Community Transport for The Lewes Area
Notes to the Financial Statements for the Year Ended 31 March 2025
11 Taxation
The charity is a registered charity and is therefore exempt from taxation.
12 Tangible fixed assets
| Cost At 1 April 2024 Additions Disposals At 31 March 2025 Depreciation At 1 April 2024 Charge for the year Eliminated on disposals At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 13 Fixed asset investments Other investments |
Furniture and equipment £ 34,432 - - 34,432 29,403 - - 29,403 5,029 5,029 |
Motor vehicles £ 529,371 95,200 (122,715) 501,856 295,673 51,172 (104,694) 242,151 259,705 233,698 |
Total £ 563,803 95,200 (122,715) 536,288 325,076 51,172 (104,694) 271,554 264,734 238,727 2025 £ 630 |
|---|---|---|---|
Other investments
Page 13
Community Transport for The Lewes Area
Notes to the Financial Statements for the Year Ended 31 March 2025
Other investments
| Cost or Valuation At 1 April 2024 At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 14 Debtors Trade debtors Prepayments 15 Cash and cash equivalents Cash on hand Cash at bank 16 Creditors: amounts falling due within one year Bank loans Trade creditors Hire purchase and finance leases Other taxation and social security VAT grant repayable Other creditors Accruals |
Unlisted investments £ 630 |
Total £ 630 630 630 630 2024 £ 114,626 630 |
||
|---|---|---|---|---|
| 630 | ||||
| 630 | ||||
| 630 | ||||
| 2025 £ 102,353 - 102,353 2025 £ 28 95,851 95,879 2025 £ 8,000 3,559 31,767 10,222 (9,977) 1,244 1,718 46,533 |
||||
| 115,256 | ||||
| 2024 £ 11 59,600 |
||||
| 59,611 | ||||
| 2024 £ 24,301 3,860 34,835 9,026 (8,591) 3,744 2,500 |
||||
| 69,675 |
Page 14
Community Transport for The Lewes Area
Notes to the Financial Statements for the Year Ended 31 March 2025
17 Creditors: amounts falling due after one year
| Bank loans Hire purchase and finance leases |
2025 £ 8,201 68,355 76,556 |
2024 £ - 97,055 |
|---|---|---|
| 97,055 |
18 Obligations under leases and hire purchase contracts
19 Pension and other schemes
Defined contribution pension scheme
The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £6,899 (2024 - £6,747).
20 Share capital
21 Funds
| Unrestricted funds General Unrestricted funds General |
Balance at 1 April 2024 £ 229,484 Balance at 1 April 2023 £ 91,292 |
Incoming resources £ 1,179,398 Incoming resources £ 1,162,130 |
Resources expended £ (1,069,144) Resources expended £ (1,023,458) |
Balance at 31 March 2025 £ 339,738 |
|---|---|---|---|---|
| Balance at 31 March 2024 £ 229,964 |
22 Analysis of net assets between funds
Page 15
Community Transport for The Lewes Area
Notes to the Financial Statements for the Year Ended 31 March 2025
| Tangible fixed assets Fixed asset investments Current assets Current liabilities Creditors over 1 year Total net assets Tangible fixed assets Current assets Current liabilities Creditors over 1 year Total net assets 23 Analysis of net funds Cash at bank and in hand Finance leases and hire purchase contracts Net debt Cash at bank and in hand Finance leases and hire purchase contracts Net debt |
Unrestricted funds General £ 264,734 630 198,232 (46,533) (76,556) 340,507 Unrestricted funds General £ 222,423 174,867 (69,675) (97,055) 230,560 At 1 April 2024 £ 59,611 (131,890) (72,279) At 1 April 2023 £ 49,316 (83,292) (33,976) |
Total funds at 31 March 2025 £ 264,734 630 198,232 (46,533) (76,556) |
|
|---|---|---|---|
| 340,507 | |||
| Total funds at 31 March 2024 £ 222,423 174,867 (69,675) (97,055) |
|||
| 230,560 | |||
| At 31 March 2025 £ 59,611 (131,890) (72,279) At 31 March 2024 £ 49,316 (83,292) (33,976) |
24 Related party transactions
Page 16
Community Transport for The Lewes Area
Statement of Financial Activities by fund for the Year Ended 31 March 2025
Unrestricted Funds
| Income and Endowments from: Donations and legacies Charitable activities Investment income Other income Total income Expenditure on: Raising funds Charitable activities Total expenditure Net income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Total Unrestricted Funds 2025 £ 7,044 758,527 1,227 412,600 1,179,398 (1,035,458) (32,424) (1,067,882) 111,516 111,516 229,484 341,000 |
Total Unrestricted Funds 2024 £ 12,239 783,774 519 365,598 |
|---|---|---|
| 1,162,130 | ||
| (999,622) (23,465) |
||
| (1,023,087) | ||
| 139,043 | ||
| 139,043 91,292 |
||
| 230,335 |
This page does not form part of the statutory financial statements. Page 17
Community Transport for The Lewes Area
Detailed Statement of Financial Activities for the Year Ended 31 March 2025
| Donations and legacies Appeals and donations Gift Aid tax reclaimed Charitable activities Contractual income from government or public authorities Grants receivable Investment income Interest on cash deposits Other income Other income Raising funds Depreciation of motor vehicles (Profit)/loss on disposal of tangible fixed assets Advertising Wages and salaries Staff training Staff welfare Rent Insurance Repairs and renewals Telephone and fax Computer software and maintenance costs Printing, postage and stationery Trade subscriptions Sundry expenses Cleaning Motor expenses Advertising Staff entertaining (allowable for tax) Accountancy fees Legal and professional fees Bad debts written off Depreciation of office equipment |
Total 2025 £ 4,214 2,830 7,044 708,575 49,952 758,527 1,227 1,227 412,600 412,600 (51,188) 12,395 (10,749) (738,820) (4,101) (226) (14,179) (2,502) (28,510) (3,555) (1,482) (5,496) (1,797) (991) (431) (165,463) (166) (634) (16,793) - - (770) |
Total 2024 £ 7,704 4,535 |
|---|---|---|
| 12,239 | ||
| 738,128 45,646 |
||
| 783,774 | ||
| 519 | ||
| 519 | ||
| 365,598 | ||
| 365,598 | ||
| (42,824) (1,814) (12,374) (735,200) (1,382) (859) (15,079) (2,093) (390) (4,511) (2,736) (1,987) (1,058) (171) (603) (158,208) (366) (656) (16,331) (618) 234 (596) |
This page does not form part of the statutory financial statements. Page 18
Community Transport for The Lewes Area
Detailed Statement of Financial Activities for the Year Ended 31 March 2025
| Charitable activities Staff pensions (Defined contribution) - pension scheme 1 Sundry expenses Bank charges Bank interest payable Hire purchase interest Credit card charges Recruitment expenses |
Total 2025 £ (1,035,458) (6,899) (11,217) (938) - (12,597) (598) (175) (32,424) |
Total 2024 £ (999,622) |
|---|---|---|
| (6,747) (6,066) (906) (707) (7,992) (616) (431) |
||
| (23,465) |
This page does not form part of the statutory financial statements. Page 19
EXAMINERS REPORT for Communi Trnns rt for The l*wes Area I report on the Accounts of the OrganI&10n for the period ended 31 March 2025. Respeetive Responsibilities of Trustees and Examiner As the organisation's trustees you are responsibl¢ for the preparation of the Accounts: The Organisation's trustees consider that an audit is not rquired and that an independent examination is needed. It is my responsibility to: Examine the accounts. To state whether particular matters have come to my attention. Basis of Independent Examine3 Report My examination was carried out in accordance with the general directions given by the Charity Commissioners. An examination includes a review of the accounting rerdS kept by the organisation and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. Th¢ procedures undertaken do not provide all the evidence that would be required in an audiL and consequently I do not express an audit opinion on the view given by the Accounts. Independent Examiner's Statement In connection with my examination. no matter has come to my attention: l ) Which gives me reasonable cause to believe that there has been any material errors or omissions. or 2) To which, in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached. M J Boxall, AF& AAIA Sboreline Accountants IAmited 25 Clinton Place Seaford East Sussex BN25 INP Mark J BoLqII . . . .Date . 1¥1.1./2<