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2022-03-31-accounts

Charity registration number 1113854

Company registration number 05743952 (England and Wales)

SHIRE COMMUNITY SERVICES LIMITED

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

SHIRE COMMUNITY SERVICES LIMITED

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr G M Lawman
Mr H T Tailor
Ms E F Turvey
Mr B Skittrall
Mr D Perry (Appointed 8 April 2022)
Charity number 1113854
Company number 05743952
Principal address 1-3 Orient Way
Wellingborough
Northants
NN8 1AF
Registered office 1-3 Orient Way
Wellingborough
Northants
NN8 1AF
Independent examiner Jervis & Partners
30 Harborough Road
Kingsthorpe
Northampton
NN2 7AZ

SHIRE COMMUNITY SERVICES LIMITED

CONTENTS

Page
Trustees' report 1 - 2
Independent examiner's report 3
Statement of financial activities 4
Balance sheet 5
Notes to the financial statements 6 - 13

SHIRE COMMUNITY SERVICES LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2022

The trustees present their annual report and financial statements for the year ended 31 March 2022.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's [governing document], the Companies Act 2006 and "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).

Objectives and activities

Our overwhelming objective is to support the elderly, disabled and vulnerable in the community by offering a range of community transport services enabling them to attend all their medical appointments, shop for themselves, socialise and attend clubs and events with, if necessary, mobility aids appropriate to their needs.

This is facilitated by operating 4 mini buses offering a door to door on demand service, a fleet of volunteer car drivers providing medical appointment transport and a shopmobility scheme enabling the hire of mobility scooters and wheelchairs from our office in the town centre.

These activities are mainly in the Wellingborough area, but we do cover Kettering and further afield with our medical car service.

The transport services provide a direct benefit to individuals within the community, enabling those who would otherwise be isolated and unable to access public transport to attend medical appointments and undertake social activities.

Achievements and performance

The year to March 2022 was again affected by Covid with many services not running and staff not in the office. Towards the end of the period, we managed to get everything up and running again, although passenger numbers were initially down.

During this year our manager, Annette Breeden sadly passed away which meant a significant upheaval in staffing responsibilities which did have a knock-on effect on the day to day functioning of the charity, however with a new manager in place now, we are looking forward to stabilising the position of the charity and expanding its services.

Financial review

There was a deficit for the year of £27,703, (2021: surplus £57,493) Unrestricted funds amounted to £41,103 (2021: £68,807) Restricted funds amounted to £nil (2021 - £nil)

This year’s deficit in comparison to the previous years significant surplus is exaggerated by the £98,505 reduction in Other Income, which previously was the government support under the furlough support package. In addition, with more services back up and running, the operational costs of the vehicles have increased.

We hope to get back to a balanced income and expenditure account for the year ended 31st March 2023, following the resumption of all of our services and a financial review of our overheads that has resulted in significant cost savings.

Structure, governance and management

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

SHIRE COMMUNITY SERVICES LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr G M Lawman Mr H T Tailor Ms E F Turvey Mr B Skittrall Mr D Perry (Appointed 8 April 2022)

Recruitment and appointment of new trustees

The charity is entitled to have a maximum of 10 trustees who are elected from individuals or organisational members at the Annual General Meeting. A maximum of one third of the trustees retire by rotation according to their length of time in office, and all may stand again for election at the Annual General Meeting.

The trustees' report was approved by the Board of Trustees.

.............................. Mr G M Lawman Company Secretary

Date: .............................................

SHIRE COMMUNITY SERVICES LIMITED

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF SHIRE COMMUNITY SERVICES LIMITED

I report to the trustees on my examination of the financial statements of Shire Community Services Limited (the charity) for the year ended 31 March 2022.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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 financial statements to be reached.

Jervis & Partners

30 Harborough Road Kingsthorpe Northampton NN2 7AZ

Dated: .........................

SHIRE COMMUNITY SERVICES LIMITED

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted
Unrestricted
funds
funds
2022
2021
Notes
£
£
Unrestricted
Unrestricted
funds
funds
2022
2021
Notes
£
£
Unrestricted
Unrestricted
funds
funds
2022
2021
Notes
£
£
funds funds
2022 2021
£ £
Income and endowments from:
Donations and legacies
3
69,736 73,141
Charitable activities
4
172,631 149,739
Other trading activities
5
83 -
Other income
6
4,960 103,465
Total income 247,410 326,345
Expenditure on:
Raising funds
7
275,113 268,234
Other
11
- 618
Total expenditure 275,113 268,852
Net (expenditure)/income for the year/
Net movement in funds
(27,703) 57,493
Fund balances at 1 April 2021 68,806 11,314
Fund balances at 31 March 2022 41,103 68,807

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

SHIRE COMMUNITY SERVICES LIMITED

BALANCE SHEET

AS AT 31 MARCH 2022

Notes 2022 2021
£ £ £ £
Fixed assets
Tangible assets
12
Current assets
24,926
21,721
46,647
(8,486)
2,942
38,161
41,103
41,103
41,103
22,910
50,729
73,639
(9,042)
4,210
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within
one year
14
Net current assets 64,597
Total assets less current liabilities
68,807
Income funds
Unrestricted funds 68,807
68,807

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2022.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on .........................

.............................. Mr G M Lawman Trustee

Company registration number 05743952

SHIRE COMMUNITY SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

Charity information

Shire Community Services Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 1-3 Orient Way, Wellingborough, Northants, NN8 1AF.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

SHIRE COMMUNITY SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

(Continued)

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.5 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers 33.3% on cost Motor vehicles 25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.6 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

SHIRE COMMUNITY SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.9 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Donations and legacies

Unrestricted
Unrestricted
funds
funds
2022
2021
£
£
Unrestricted
Unrestricted
funds
funds
2022
2021
£
£
Unrestricted
Unrestricted
funds
funds
2022
2021
£
£
funds funds
2022 2021
£ £
Donations and gifts 2,133 9,391
Grants 67,603 63,750
69,736 73,141

SHIRE COMMUNITY SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

4 Charitable activities

Wellibus
membership & fares
Shopmobility
Volunteer medical car
service - Wellingborough
Volunteer medical car
service - Kettering
2022
2022
2022
2022
£
£
£
£
Sales within charitable activities
152,753
1,260
14,072
4,546
Wellibus
membership & fares
Shopmobility
Volunteer medical car
service - Wellingborough
Volunteer medical car
service - Kettering
2022
2022
2022
2022
£
£
£
£
Sales within charitable activities
152,753
1,260
14,072
4,546
Wellibus
membership & fares
Shopmobility
Volunteer medical car
service - Wellingborough
Volunteer medical car
service - Kettering
2022
2022
2022
2022
£
£
£
£
Sales within charitable activities
152,753
1,260
14,072
4,546
Wellibus
membership & fares
Shopmobility
Volunteer medical car
service - Wellingborough
Volunteer medical car
service - Kettering
2022
2022
2022
2022
£
£
£
£
Sales within charitable activities
152,753
1,260
14,072
4,546
Wellibus
membership & fares
Shopmobility
Volunteer medical car
service - Wellingborough
Volunteer medical car
service - Kettering
2022
2022
2022
2022
£
£
£
£
Sales within charitable activities
152,753
1,260
14,072
4,546
Wellibus
membership & fares
Shopmobility
Volunteer medical car
service - Wellingborough
Volunteer medical car
service - Kettering
2022
2022
2022
2022
£
£
£
£
Sales within charitable activities
152,753
1,260
14,072
4,546
Wellibus
membership & fares
Shopmobility
Volunteer medical car
service - Wellingborough
Volunteer medical car
service - Kettering
2022
2022
2022
2022
£
£
£
£
Sales within charitable activities
152,753
1,260
14,072
4,546
Total
2022
Total
2021
2022 2022 2022 2022
£ £ £ £ £ £
152,753 1,260 14,072 4,546 172,631 149,739
For the year ended 31 March 2021
Wellibus
membership & fares
Shopmobility
Volunteer medical car
service - Wellingborough
£
£
£
Volunteer medical car
service - Kettering
Total
2021
£ £ £ £ £
Sales within charitable activities 146,131 176 3,392 40 149,739
Analysis by fund
Unrestricted funds 146,131 176 3,392 40 149,739

SHIRE COMMUNITY SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

5 Other trading activities Other trading activities
Unrestricted
funds
2022
£
Total
funds
2022 2021
£ £
Fundraising events 83 -
6 Other income
Unrestricted
Unrestricted
funds
funds
2022
2021
£
£
funds funds
2022 2021
£ £
Other income 4,960 103,465
7 Raising funds
Unrestricted
Unrestricted
funds
funds
2022
2021
£
£
Trading costs
funds funds
2022 2021
£ £
Support costs 275,113 268,234
275,113 268,234

SHIRE COMMUNITY SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

8 Support costs

Support
costs
Governance
costs
Support
costs
Governance
costs
2022
Support costs
Governance
costs
2022
Support costs
Governance
costs
2022
Support costs
Governance
costs
2021
£ £ £ £ £ £
Staff costs 111,395 33,521 144,916 116,154 37,389 153,543
Depreciation - 1,586 1,586 - 1,481 1,481
Radar keys/consumables 75 - 75 44 - 44
Insurance 6,784 1,384 8,168 5,137 1,303 6,440
Catss 5,681 - 5,681 5,681 - 5,681
Motor vehicle expenses 12,547 - 12,547 6,335 - 6,335
Equipment leasing 44,318 1,256 45,574 45,285 1,209 46,494
Other motor & travel
expenses
1,431 - 1,431 925 - 925
Telephone 1,343 11,120 12,463 1,432 8,334 9,766
Repairs & maintenance 2,868 2,211 5,079 184 2,139 2,323
Accountancy - 2,150 2,150 - 2,070 2,070
Rent - 24,000 24,000 - 24,000 24,000
Utilities - 2,265 2,265 - 1,851 1,851
Postage and stationery - 2,141 2,141 - 835 835
Publicity - 307 307 - 144 144
Bank charges - 1,266 1,266 - 961 961
Subscriptions &
publications
- 289 289 - 214 214
IT consumables - 5,175 5,175 - 5,127 5,127
186,442 88,671 275,113 181,177 87,057 268,234
Analysed between
Trading 186,442 88,671 275,113 181,177 87,057 268,234

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

10 Employees

The average monthly number of employees during the year was:

The average monthly number of employees during the year was:
2022 2021
Number Number
Staff & management 12 14

SHIRE COMMUNITY SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

10
Employees
10
Employees
(Continued) (Continued) (Continued)
Employment costs
Wages and salaries
Drivers hours
There were no employees whose annual remuneration was more than £60,000.
2022 2021
£ £
79,721 83,944
64,901 69,369
144,622 153,313
11
Other
Net loss on disposal of tangible fixed assets
Total
Unrestricted
funds
£
2022 2021
- 618
12
Tangible fixed assets
Computers
Motor vehicles
£
£
Cost
At 1 April 2021
1,547
5,000
Additions
318
-
At 31 March 2022
1,865
5,000
Depreciation and impairment
At 1 April 2021
1,087
1,250
Depreciation charged in the year
336
1,250
At 31 March 2022
1,423
2,500
Carrying amount
At 31 March 2022
442
2,500
At 31 March 2021
460
3,750
Total
£ £ £
1,547 5,000 6,547
318 - 318
1,865 5,000 6,865
1,087 1,250 2,337
336 1,250 1,586
1,423 2,500 3,923
442 2,500 2,942
460 3,750 4,210

SHIRE COMMUNITY SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

13
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
14
Creditors: amounts falling due within one year
2022 2021
£ £
13,605 3,884
2,633 10,378
8,688 8,648
24,926 22,910
Other taxation and social security
Payments received on account
Trade creditors
Accruals and deferred income
2022 2021
£ £
873 845
- 130
6,559 6,627
1,054 1,440
8,486 9,042

15 Related party transactions

There were no disclosable related party transactions during the year (2021 - none).