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2023-03-31-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 2023

SHIRE COMMUNITY SERVICES LIMITED

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr G M Lawman Mr H Tailor Ms E F Turvey Mr B Skittrall Mr D Perry Mr J Ekins Mrs H Saunders Charity number 1113854 Company number 05743952 Registered office 1-3 Orient Way Wellingborough Northants NN8 1AF Independent examiner Jervis & Partners 30 Harborough Road Kingsthorpe Northampton NN2 7AZ

(Appointed 8 April 2022) (Appointed 1 January 2023 and Resigned 23 March 2023) (Appointed 1 January 2023)

SHIRE COMMUNITY SERVICES LIMITED

CONTENTS

Page
Trustees' report 1 - 2
Statement of trustees' responsibilities 3
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7 - 15

SHIRE COMMUNITY SERVICES LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

The trustees present their annual report and financial statements for the year ended 31 March 2023.

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

To promote any charitable purpose for the benefit of the community in the Wellingborough area, and in particular the advancement of education, the furtherance of health and relief of poverty, distress and sickness.

In furtherance of the above objects, but not further or otherwise, to use every means at its disposal to further the work of existing Voluntary and Statutory bodies in the community without detracting in any way from their own purpose or autonomy.

To procure and provide information.

To circulate any written material, gratuitously or otherwise, appropriate to its work.

To promote, encourage or undertake experimental work.

Public benefit

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 31 March 2023 saw all services resume at pre-Covid levels but still with greatly reduced passenger numbers. The majority of our service users fall into the most clinically vulnerable category, many of whom are still nervous of resuming activities outside their homes.

Finances have been very tight this year and the response to an appeal for donations from service users and the public has been amazing, raising in excess of £17,000. The Trustees would like to express their very grateful thanks to all the people who donated and continue to do so.

One of the Trustees stepped in as an unpaid manager for six months until September 2022, leaving the office without a manager. Subsequently two new trustees were appointed in January 2023, one of whom agreed to work on an unpaid basis until finances improved. This proved unworkable as the role needed to be full time. He subsequently stepped down as a Trustee and assumed the role of General Manager on a contract basis.

Once again, we thank our staff and volunteers for their loyal service during the year in question.

Financial review

There was a deficit for the year of £8,168, (2022: deficit £27,703) Unrestricted funds amounted to £32,935 (2022: £41,103) Restricted funds amounted to £nil (2022 - £nil)

Structure, governance and management

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 2023

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) Mr J Ekins (Appointed 1 January 2023 and resigned 23 March 2023) Mrs H Saunders (Appointed 1 January 2023)

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.

Mrs H Saunders Chair of Trustees

6 November 2023

SHIRE COMMUNITY SERVICES LIMITED

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2023

The trustees, who are also the directors of Shire Community Services Limited for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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 2023.

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

Since the charity’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 ICAEW, which is one of the listed bodies.

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

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: 6 November 2023

SHIRE COMMUNITY SERVICES LIMITED

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted Unrestricted
funds funds
2023 2022
Notes £ £
Income and endowments from:
Donations and legacies 3 72,820 69,736
Charitable activities 4 177,376 172,631
Other trading activities 5 16,717 83
Investments 6 44 -
Other income 7 - 4,960
Total income 266,957 247,410
Expenditure on:
Raising funds 8 274,625 275,113
Other expenditure 12 500 -
Total expenditure 275,125 275,113
Net expenditure and movement in funds (8,168) (27,703)
Reconciliation of funds:
Fund balances at 1 April 2022 41,103 68,806
Fund balances at 31 March 2023 32,935 41,103

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

SHIRE COMMUNITY SERVICES LIMITED

BALANCE SHEET

AS AT 31 MARCH 2023

Notes
Fixed assets
Tangible assets
14
Current assets
Debtors
15
Cash at bank and in hand
Creditors: amounts falling due within
one year
16
Net current assets
Total assets less current liabilities
The funds of the charity
Unrestricted funds		 2023
£
13,454
33,546
47,000
15,082		 £
1,017
31,918
32,935
32,935
32,935		 2022
£
24,926
21,721
46,647
8,486		 £
2,942
38,161
41,103
41,103
41,103

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 2023.

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 6 November 2023

Mrs H Saunders

Trustee

Company registration number 05743952 (England and Wales)

SHIRE COMMUNITY SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

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 or grantors 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 2023

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 2023

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 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2023 2022
£ £
Donations and gifts 4,386 2,133
Grants 68,434 67,603
72,820 69,736

SHIRE COMMUNITY SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

3 Income from donations and legacies (Continued)
Unrestricted Unrestricted
funds funds
2023 2022
£ £
Grants receivable for core activities
NNC (Community Transport Grant) 23,550 25,512
NNC (Service Level Agreement) 25,000 25,000
NHS (Grant Agreement) 11,236 11,538
Bus Service Operators Grant 8,648 5,553
68,434 67,603

SHIRE COMMUNITY SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

4 Charitable activities

Wellibus
membership & fares
Shopmobility
Volunteer medical car
service - Wellingborough
Volunteer medical car
service - Kettering
Total
2023
2023
2023
2023
2023
£
£
£
£
£
Sale of goods
152,041
2,512
17,182
5,641
177,376
For the year ended 31 March 2022
Wellibus
membership & fares
Shopmobility
Volunteer medical car
service - Wellingborough
Volunteer medical car
service - Kettering
£
£
£
£
Sale of goods
152,753
1,260
14,072
4,546
Analysis by fund
Unrestricted funds
152,753
1,260
14,072
4,546		 Total
2022
£
172,631
Total
2022
£
172,631
172,631

SHIRE COMMUNITY SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

5 Income from other trading activities

Unrestricted Unrestricted
funds funds
2023 2022
£ £
Fundraising events 16,717 83
6 Income from investments
Unrestricted Unrestricted
funds funds
2023 2022
£ £
Interest receivable 44 -
7 Other income
Unrestricted Unrestricted
funds funds
2023 2022
£ £
Other income - 4,960
8 Expenditure on raising funds
Unrestricted Unrestricted
funds funds
2023 2022
£ £
Trading costs
Support costs 274,625 275,113

SHIRE COMMUNITY SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

9 Support costs

Staff costs
Depreciation
Radar keys/consumables
Insurance
Catss
Motor vehicle expenses
Equipment leasing
Other motor & travel
expenses
Telephone
Repairs & maintenance
Accountancy
Legal and professional
Rent
Utilities
Postage and stationery
Publicity
Bank charges
Subscriptions &
publications
IT consumables
Analysed between
Trading		 Support
costs
Governance
costs
£
£
107,983
27,434
-
1,218
35
-
5,434
1,591
5,897
-
22,723
-
45,168
1,226
999
-
824
10,231
1,014
1,417
-
2,320
-
4,950
-
24,000
-
2,162
-
2,349
-
96
-
1,576
-
493
-
3,485
190,077
84,548
190,077
84,548		 2023Support costs Governance
costs
£
£
£
135,417
111,395
33,521
1,218
-
1,586
35
75
-
7,025
6,784
1,384
5,897
5,681
-
22,723
12,547
-
46,394
44,318
1,256
999
1,431
-
11,055
1,343
11,120
2,431
2,868
2,211
2,320
-
2,150
4,950
-
-
24,000
-
24,000
2,162
-
2,265
2,349
-
2,141
96
-
307
1,576
-
1,266
493
-
289
3,485
-
5,175
274,625
186,442
88,671
274,625
186,442
88,671		 2022
£
144,916
1,586
75
8,168
5,681
12,547
45,574
1,431
12,463
5,079
2,150
-
24,000
2,265
2,141
307
1,266
289
5,175
275,113
275,113

10 Trustees

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

11 Employees

The average monthly number of employees during the year was:

2023 2022
Number Number
Staff & management 13 12

SHIRE COMMUNITY SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

11
Employees
Employment costs
Wages and salaries
Drivers hours
There were no employees whose annual remuneration was more than £60,000.		 (Continued)
2023
2022
£
£
68,826
79,721
65,870
64,901
134,696
144,622		 (Continued)
2023
2022
£
£
68,826
79,721
65,870
64,901
134,696
144,622
144,622

12 Other

Unrestricted Total
funds
£
2023 2022
Net loss on disposal of tangible fixed assets 500 -

13 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

14 Tangible fixed assets

Tangible fixed assets
Computers
£
Cost
At 1 April 2022 1,865
Additions 1,793
At 31 March 2023 3,658
Depreciation and impairment
At 1 April 2022 1,423
Depreciation charged in the year 1,218
At 31 March 2023 2,641
Carrying amount
At 31 March 2023 1,017
At 31 March 2022 442

SHIRE COMMUNITY SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

15 Debtors

Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income		 2023
£
1,053
6,092
6,309
13,454		 2022
£
13,605
2,633
8,688
24,926

16 Creditors: amounts falling due within one year

Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income		 2023
£
2,127
11,246
(60)
1,769
15,082		 2022
£
873
6,559
-
1,054
8,486

17 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April Incoming Resources At 31 March
2022 resources expended 2023
£ £ £ £
General funds 41,103 266,957 (275,125) 32,935
Previous year: At 1 April Incoming Resources At 31 March
2021 resources expended 2022
£ £ £ £
General funds 68,806 247,410 (275,113) 41,103

18 Related party transactions

There were no disclosable related party transactions during the year (2022 - none).