Company registratlon no: 05767006
Charity no: 1114100
Preston Community
Transport Limited
(A registered charity and
company limited by guarantee)
Report and Financial Statements
For The Year Ended
31 March 2022
mha
MOORE & SMALLEY

PRESTON COMMUNITY TRANSPORT LIMITED
CONTENTS
Pag8
Board of Tru$tees' Report
Independent examiner's report
Statement of financial activities
Balance sheet
Notes lo the a¢¢ounls

PRESTON COMMUNITY TRANSPORT LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Constitution
Preston Community Transport Limited is a company limi(ed by guarantee registered in England and Wales
Inumber 57870061 and a registered charity Inumber 11141001 and is governed by ils Memorandum and Articles
of Association approved on 14 February 2006.
Directors and trustges
The diTeetors of the charitable company are also ils trustees for the purposes of charty law, and throughout are
collectively referred to as "the board of trustee5" All the trustees sland down each year and are eligible for re-
election at the Annual General Meeting. None of the Iruslees received any remuneration for their services. The
trustees during the year were..
Mr. PTJ Bell
Mr. J Taylor
Cllr. D Borrow
Cllr. Mrs. P Brown
Mr. N Collison
Mr. A Fairey
Cllr. Mrs. KJ Walton
IChair}
(Treasurer)
Company Secrgtary
Mr. A G Fairey
General Manager
Mr. D Meggison
Registered offite
Preston Mobility Centre, 28 Friargale, Preston, PR12AU
Examlner
Nicola Mason FCA DChA, MHA Moore and Smalley, Richard House, Winckley Square, Preston, PR13HP
Bankers
CAF Bank
Solicitors
Napthens, 7 Winckley Square. Preston, Lancashire PR13JD
VAT registration number
483270638

PRESTON COMMUNITY TRANSPORT LIMITED
BOARD OF TRUSTEES, REPORT FOR 2021122
The trustees of Preston Community Transport Limited, who are also the directors for the purposes of the
Companies Act, present their annual report and the financial statements for the year ended 31 March 2022, which
are also prepared lo meet the requirements for a directors, report and accounts for Companies Act purposes. The
financial slalements have been prepared in accordance with the accounting policies set out in notes to the
accounts and comply with the charity's trust deed, the Charities Act 2011 and Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland leffects've October 20191.
Objects of the company
From the Memorandum of Association "The object of the company is lo provide community transport services for
such of the inhabilanls of Preston and tslher areas of Lancashire who are in need of such service because of age,
sickness or disability Imenlal o¥ physicall or poverty, or because of a lack of availability of adeqijale and safe
public passenger services."
structure, governance and management
As required by the Memorandum and Articles of Association, overall responsibility for the company's activities is
vested in the directors serving as the Company's board of trustees. Trustees have individual experience and
expertise as service users as well as specialist professional skills. Trustee induction training is provided by the
chair, general manager and company secretary. Trustees are encouraged lo participate in training and events
relevant to the company's activities. During the year the members acted as the directOTS and also the trustees of
the company.
The board of trustees shall comprise not less than three persons. Trustees are elected individually al the Annual
General Meeting by individual members of the company or persons nominated by Organisalions which are
members. Trustees hold office until the next Annual General Meeting when they a￿ eligible for re-election. The
board of trustees may ct>opt not more than two other persons, whether or not members of the company, to serve
as full voting members of the board.
The main board of trustees meets bi-monthly and a subcommittee dealing wf(h strategy and planning, finance,
fundraising, personnel. health and safety meets in the meantime and reports to the main board.
In practice the board employs staff and deploys volunteers lo provide a Tange of setvices. Overall responsibility
for policy implementation, service delivery and development and day to day operations is delegated lo the general
managor, subcommittee chairmen and operations staff based al the Mobility Centre.
The Company's vehicles are garaged at The Store Room, Marsh Lane, Preston.
Summary of aims and achiovements
Preston Community Transport IPreston CT> is a Small, community led, local charity providing affordable transport
and related services primarily for people with reslricled mobility with the aim of alleviating social, economic, rural
and cultural isolation and supporting the transport needs of other local voluntsry organisations.
Preston CT was estsblished in August 1988 and has operated continuously since then. Initially as an Industrial
and Provident Society, then converting lo a company limited by guarantee and a registered charity on 31 March
2006.
Preston CT'S minibuses are currently operated under Section 19 of the Transport Act 1985 with services being
provided to members of the Dial A Ride schemes or persons who fall within the slatulory definitions. Preston CT
continues to hold a National Standard PSV Operators lor O'l licence, although not Currently running any PSV
ServI￿S in order to have flexibility for future service provision.
Community Transport services are provided by Preston Community Transport one of fi've members of Lancashire
Community Transport - with funding from Lancashire County Council. We continue to provide Shopmobilily in
Preston City Centre which no longer benefits from funding, we aim to continue to do so unless Costs significantly
outweigh income.

PRESTON COMMUNITY TRANSPORT LIMITED
BOARD OF TRUSTEES. REPORT FOR 2021122ICONTINUED}
Preston CT largely relies on contract funding ffom Lancashire County Council and financial support from South
Ribble Borough Council to meet expenditure, supplemented by income generated from fares and user
contributions.
Trustees and the manager maintain close contact with our principal funders and believe that there is as good
intention lo maintain core funding as can be expected, bul this is subject lo their own budgetary constraints. The
previous contract with Lancashire County Council has been extended albeit al a lower value, and the Trustees
are grateful lo South Ribble Borough Council for their support in reducing the impact of this shortfall in income.
The trustees are concerned over this dependence on local government funding and actively pursue additional
sources of funding.
Overrfiew
2021122 has continued to provide fresh challenges as we hopefully emerged from the shadow of the pandemic.
Demand for our services gradually improved throughout the year and we were able to ensure that sufficient
vehiclesldrivers were available lo match that demand. Yet again we must thank our drivers and staff, both paid
and volunteers for their dedication to supporting our services.
Just as confidence was slowly beginning to return and we were considering investing in replacinglupdaling OUT
ageing fleet, we were faced with a shortage of available vehicles which has resulted in another year where funds
have had to have been added lo reserves rather than updating the fleel.
The continuing support of Lancashire CC and South Ribble CC have enabled us lo continue lo provide services
which would otherwise have proved non-viable particularly as customer revenues have only gradually recovered
during the year.
This partnership between the councils and ¢harilies such as ourselves has become even more valuable as the
world emerges from the impact of the virus at the same time that the need to tackle loneliness is increasingly
being recognised as is the need for more responsive transport seNices. Preston Community Transport remains
committed lo providing services to face these challenges.
Review of Services
Through the profile of our customers- the elderly and infirm- unfortunately we need lo ensure a regular influx of
new customers lo maintain the provision of viable services. The infoads of the pandemic have added pressure to
this situation.
Dlal-a-Ridg ~ provides a regular service lo allow otherwise isolated individuals the opportunity to access local
shops and much needed social contact. Recognising ils value lo our passengers this was resumed as soon as
possible bul demand has only gradually recovered through speaking to lapsed passengers, two key factors
have emerged the reluctance of familieslindividuals lo move from isolation and the increased availability of
home deliveries. We are confident that demand will gradually return to pre-covid levels particularly as passengers
recognise the social value of regulaT contact wrth fellow shoppers.
Group Transport- recently, there has been a considerable upsurge in demand as organisalions are returning
lo normality and they in turn are responding lo increased demand trom their members.
Lancashire Rangor- since the return of these trips, organised by LCT demand is gradually reluming lo normal,
reflecting our perception that the value our customers put on social contscl is gradually out weighing the concerns
over Covid.
Community Cars - some of the unsung heroes of the pandemic have been the volunteers who have continued
to use their own cars to allow otherwise isolated individuals lo attend doctors'ldentists, appointments. visit relatives
in care homes etc.

PRESTON COMMUNITY TRANSPORT LIMITED
BOARD OF TRUSTEES, REPORT FOR 20211221CONTINUED}
Shopmobility- return of this service was delayed due to its obvious dependence upon the re-opening of shops
in Preston, we are continuing to provide this Servi￿ although demand has been slow lo recover.
Resou￿OS
Stafflvolunteers- needless to say. none of our services could have been operated without the continuing support
of all our stafflvolunleers. One of our major challenges is to ensure that we continue to recruit new team members
lo maintain services.
Vehicles- as reported in last year's Trustees, Report and referred lo above, there is an increasing need lo replace
some of our ageing fleet, and we have suffered some incfeased mainlen8nce eosts, however, purchase of
replacements has been effectively halted by non-availability of suitable new or even second-hand vehicles. Al the
moment we have sufficient operational vehicles lo match service requirements.
Premi$g$- we are fortunate in occupying a prime position on the edge of the main shopping area wth a number
of dedicated parking spaces such that customers can easily arrive by car or one of our buses and pick up a
mobility scooter to visit town centre shops. During the year there was some suggestion that the centre would be
moved to Bus Station- inconvenient for the shops- following discussion with the relevant authorities, these plans
have been abandoned.
Key managemont personnel and remuneratlon
The charity applies salaries lo management personnel commensurate with duties and that are consislenl wrth
local benchmarking. Salaries are reviewed annually by the Board of Trustees. The Charity considers its key
management personnel to be the General Manager and Community Cars Co-ordinator. Following the appointment
of David Meggison as Manager, staff roles have been reviewed. However, the planned appointment of an
Administration Assistant lo ease the Current burden and to help implement a more integrated adminislralion
system has necessarily been pul on hold during the pandemic, bul will take place in 2021.
Post year-end events
The most significant event has been the recruitment of an Administrative Assistant who is taking responsibility for
a number of adminlfinancial tasks
freeing up the Manager's lime to foeus more on Business Development,
absorbing tasks previously performed by a volunteer and allowing an efficiency review of existing tasks.
Acknowledgements
As highlighted above we could not continue to support the community without the financial support of our local
councils or the physical support of staff and volunteers.
Forward Plans
Although the future continues lo be unclear in terms of demand, availability of vehicles and longer-lerm fi'nancial
support, the one thing we can be sure of is that there will continue to be a need for our services. Re¢ent fo¢us on
social prescribing. loneliness and the need for improved transport ServI￿S clearly identify a role for PTeslon
Community Transport. However, it is apparent that work needs to be carried out on two fronts - to investigate
future demand and implement appropriate setvices and to rationalise OUT internal systems
The need lo replace our current vehicle ffeel continues and as time passes, the need to consider a move towards
electric vehicle becomes higher on the agenda, although the premium to follow this route is high without some
external support.

PRESTON COMMUNITY TRANSPORT LIMITED
BOARD OF TRUSTEES, REPORT FOR 2021122 ICONTINUEDI
Reserves Policy
As in previous years the policy of maintaining a level of unrestricted, accessible, and uncommitted reserves
continues. To provide '.
The maintenance of at least 3 month's operating costs lo allow restructuring of the business in the event
of a loss of funding.
Funding for the replacement of vehicles - although for reasons identified elsewhere in this ￿pOrt, this
may prove more expensive than anticipated.
Risk Management
The board discharges its responsibility for risk management by identifying key risks and approving, and reviewing
operational and organisational policies including
Corporate, business and financial risk
Health and safely policy and practi
Protection of vulnerable people
Personnel policies
Monitoring customer care policie$
Vehicle and driving management policies
These issues are amongst the topics reviewed by the Operational Committee a sub-group of trustees and the
Manager.
Investment Poli¢y
The Board do not directly invest in anything other than Bank Accounts and feel that this is appropriate for this
¢ompany.
Public benefit
Preston CT'S aims are described on page 1 al °Objects of the company.. Preston CT'S operations aim to benefit
the community by relieving social, economic, cultural, ond rural isolation for members of the public with restricted
mobility. As such our operations touch on the Charities Act description of charitable purposes °wmmunity
development. "human rights" and °equality and diversity and fils description J 'relief of those in need by reason
of youth, age, ill health, disability, fi'nancial hardship, or other disadvantage.
Membership of our schemes is fully open to members of the public and Dial A Ride services are required to be
provided to eligible members of the public under the Transport Act. Any user charges are kept as low as possible
and are reviewed regularly for affordability. Within our objects, access lo our services is unrestricted within our
geographic area of operation within the limits of our operational capacity or unless safety would be jeopardised
le.g. underage use of powered mobilty equipment). We aim lo minimise delTiment through our environmental
policy. vehicle specifications, supply chain and by always seeking lo optimise vehicle occupancy.

PRESTON COMMUNITY TRANSPORT LIMITED
BOARD OF TRUSTEES, REPORT FOR 2021122 (CONTINUED}
Financlal revlew
Through a combination of continued council funding from Lancashire and South Ribble, gradually increasing
'directly eaTned revenues,, a Section 106 receipt and careful financial controls, an apparently healthy surplus has
been generated and lolal funds held al 31 March 2022 were £474,707 12021 £447,847), which is all held as
unrestricted funds, although £380,040 is held for vehicle repla￿Ment. (As noted above, these funds are the
minimum required to replace our existing ageing fleet. Even based on the historic cost of the fleet and a 7 year life,
we need lo put at least £35,000 into reserves each year). Excluding tangible fixed assets, totsl funds are £449,451
12021 £409,848). After depreciation the charity generated a surplus of £27,06012020 £20,248).
Small company provlslons
These accounts have been prepared in accordance with the provisions applicable to companies subject to the
small companies, regime.
1911212022
This Teport was approved by the board of Iruslees and authorised for issue on
on its behalf by..
and signed
Mr P T J Bell - Trustee
MrJ Taylor- Trnst

PRESTON COMMUNITY TRANSPORT LIMITED
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2022
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2022
which are set out on pages 7 10 17.
Responsibllkies and basis of report
As the charity trustees of the company land also its directors for the purposes of company lawl you are responsible
for the preparation of the accounts in accordance with the requirements of the Companies Act 2008 I'the 2006
A¢l'l.
Having satisfi'ed myself that the accounts of the company are not required lo be audited under Part 16 of the 2006
Act and are eligible for independent examination. I report in respect of my examination of your company's
accounts as carried out under section 145 of the Charities Act 2011 I'lhe 2011 Act'l. In carrying out my
examination I have followed the Directions given by the Charity Commission under section 14515}{bl of the 2011
Act.
Independent examlnevs statement
I have completed my examination. I confim that no mallers have come lo my attention in connects'on with the
examination giving me cause lo believe that in any material respe¢l'.
accounting records were not kept in respect of the company 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 'lrue and fair view, which is not a matteT considered as
part of an independent examination., OT
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 IFRS 1021.
I have no concems and have come across no other matters in connedion with the examination lo which attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Nicola Mason FCA DChA
MHA Moore and Smalley
Chartered Accountants
Preston
Date:
2011212022

PRESTON COMMUNITY TRANSPORT LIMITED
STATEMENT OF FINANCIAL ACTIVITIES {INCLUDING INCOME AND EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 31 MARCH 2022
Unrestrieted
fund5
Rèstricted
funds
Total fund5
2022
Total funds
2021
Note
Income from:
Donations..
other donations
7,919
7,919
5,873
Charltable actlvltles
199,841
199,841
164,135
Investments
124
Other income
CJRS grant
Covld support and
21,467
Total Income
207,767
207,767
191,599
Expgndilure on:
Charitable activities
180.707
180.707
171,311
Total expenditure
180,707
180,707
171,311
Net incomel(exponditure}
27.060
27,060
20,248
Transfers between funds
Net movement in funds
27,060
27,060
20,248
Reconciliation of funds:
Total funds brought ft)rward
447,647
447,647
427,399
Total funds carried forward
474.707
474.707
447,647
All the above results are derived from activities which are continuing.
All gains an¢J losses in the period are included above.

PRESTON COMMUNITY TRANSPORT LIMITED
BALANCE SHEET
AS AT 31 MARCH 2022
2022
2021
Note
Flxed assets
Tangible assets
10
25.256
37,799
Current assets
Debtors
Cash al bank and in hand
11
24,020
456,940
12,409
419,474
480,960
431,883
Creditors: amounts falling due within
one year
12
131.5091
122,0351
Net current assgts
449,451
409,848
Net assets
474,707
447,647
Reserves
13
Unrestricted genefal funds
Unrestricted designated funds
Restricted funds
60,667
414,040
33,607
414,040
474.707
447,647
For the financial year ended 31 March 2022 the company was entitled to exemption from audit under section 477
of the Companies Act 2006 relating to small companies. No members have Tequired the company to obtain an
audit of ils financial statements for the year ended 31 March 2022 in accordance wf(h section 476 of the
Companie5 Act 2006.
The Iru51ees acknowledge their responsibilities for ensuring that the Charity keeps accounting records which
comply with section 386 of the Act and for prepaTing financial slalements which give a true and fair view of the
state of affairs of the company as al the end of the financial year and of ils incoming resources and application of
resources, including its income and expenditure, for the financial year in accordance with requirements of sections
394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial
statements. so far as applicable to the company.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the
small companies, regime.
These financial statements were approved by the trustees on
19112122
and were signed on their behalf by".
Mr P T J Bell- Trustee
Mr J Taylor- Trust
Company Number: 05767006

PRESTON COMMUNITY TRANSPORT LIMITED
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2022
Accounting policios
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the
preparation of the financial statements are as follows..
Basls of preparatlon
The financial statements have been prepared in accordance with Accounting and Reporting by Charfties..
Slalemenl of Recommended Practice applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019,
the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 102},
the Charities Act 2011. the Companies Act 2006 and UK Generally Accepted Accounting Practice.
Preston Community Transport Limited meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised al historical cost or transaction value unless othe￿iSe stated
in the relevant accounting policy nolelsl. The financial statements are presented in sterling which is the
funcb'onal current of the company and rounded lo the nearest £.
Going coneÈrn
The trustees assess whether the use of going concem is appropriate i.e. whether there are any material
uncertainties related lo events or conditions that may cast significant doubt on the abilf(y of the charity to
continue as a going concern. The Iruslees make thi5 assessment in respect of a period of al least one
year from the dale of aulhorisation for issue of the financial statements. The Iruslees have considered the
impact of the Government response lo Covid-19 on the activity of the charity in terms of both Increased
costs of compliance with the guidelines and also the potential of reduced income. The trustees have
concluded that the charity has adequate resources to continue in operational existence for the foreseeable
future and there are no material uncertainties about the charity'5 ability lo continue as a going concern,
thus they continue lo adopt the going concern basis of accounting in preparing the financial statements.
Company status
The charity is a company limited by guarantee. The Iruslees are drawn from the members of the company
and volunteer members. In the event of the charity being wound up, the liability in respect of the guarantee
is limited lo £1 per Iruslee of the charity.
Fund aecountlng
General funds are unieslricled funds, which are available for use at the discretion of the Iruslees in
furtherance of the general objectives of the company and which have not been designated for other
purposes.
Designated funds comprise unrestrrted funds that have been sel aside by the trustees for parti¢ulaT
Purposes. The aim and use of each designated fund is set out in the notes to the financial slalements.
Restricted funds are funds which are lo be used in accordance with specific restrictions imposed by
donors which have been raised by the company for particular purposes. The cost of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted fund
is set out in the notes to the financial statements.

PRESTON COMMUNITY TRANSPORT LIMITED
NOTES TO THE ACCOUNTS ICONTINUTED)
FOR THE YEAR ENDED 31 MARCH 2022
Accountlng policies {contlnuedl
Income
Income is recognised when the charity has entitlement lo the funds, any performance conditions attached
to the itemlsl of income have been met, it is probable that the income will be received and the amount
can be measured reliably.
Gifts in kind donated for distribution are included at valuation and reco9nised as income when they are
distributed lo the projects. Donated facilities are included al the value lo the charity where this can be
quantified and a third party is bearing the cosL No amounts are included in the financial statements for
services donated by volunteers.
Expenditure
Expenditure is recognised once there is a legal or constructive obligation lo make a payment lo a third
party, il is probable that selllement wll be required and the amount of the obligation can be measured
reliably.
All expenditure is accounted for on an accruals basis and has been included under expense calegoTies
that aggregate all costs for allocation to activities.
All costs of running the vehicles are charged lo direct charitable expenditure.
Support costs are those resources expended in relation lo the running of the tharity and that are not
directly atlribulable to the charitable activities that are undertaken.
Governance costs include those costs incurred in the governance of the charity's assets and are
associated with conslitulional and statutory requirements.
Any expenditure for a future period is prepaid in the accounts until that period. Resources expended do
not include VAT that can be reclaimed.
Investments and Investment Income
The company has no direct investments other than cash at bank. InleTesl is earned on surplus cash
balances.
Tangible fixed assets and depreclatlon
All fixed assets are initially recorded at cost. Depreciation is provided on all tangible fixed assets al rates
calculated lo write off the cost over their expected useful economic lives as follows..
Scooters and wheelchairs
Motor vehicles
Computer equipment
Other equipment
over 7 years
33Q/o Teducing balance
over 3 years
over 10 years
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Creditors
Creditors are recognised where the charity has a present obli9alion resulting from a past event that will
probably result in the transfer of funds lo a third party and the amount due lo settle the obligation can be
measured or estimated reliably. Creditors are normally recognised al their settlement amount after
allowing for any trade discounts due.
-10-

PRESTON COMMUNITY TRANSPORT LIMITED
NOTES TO THE ACCOUNTS ICONTINUTEDI
FOR THE YEAR ENDED 31 MARCH 2022
Accountlng policies {continuedl
Financial instruments
The cha¥ity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value.
Operating leases
Rentals applicable lo operating leases are charged lo the SOFA on a straight line basis over the term of
the lease.
Taxation
The company is a registered eharily and is not liab￿ lo taxation on its charitable aclivilies.
Pgnsion contributions
The company's employees are entitled to join the NEST pension scheme. The accounts of the scheme
are held separately from those of the charity. Contributs'ons payable are charged in the Statement of
Financial Aclivilies.
Judgements and key sources of estlmatlon uncertalnty
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 assvmplions are based on histOTical experience and
other factors that are considered lo be relevant. Actual results may differ from these estimates.
The eslimales 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 Tevision affects both current and
future periods.
The Iruslees do not believe that there are any estimates and assumptions which have a significant risk of
Causing a material adjustment to the carrying amount of assets and liabili(ies.

PRESTON COMMUNITY TRANSPORT LIMITED
NOTES TO THE ACCOUNTS ICONTINUTEDI
FOR THE YEAR ENDED 31 MARCH 2022
Income from charitable actlvltles
Uniestricted
funds
Restricted
funds
2022
Total
2021
Total
LCT contract income
Bus Service Operators Grant
Group transport income
Dial A Ride fa￿S
Shopmobility hire ¢harges
Lancashire Ranger
South Ribble Council grant
Driver training income
Section 106 income
Miscellaneous income
Big Lollery Fund Grant
110.891
5.124
10.830
23,571
8.570
8,7S3
15.000
5.505
10.000
1,597
110,891
5,124
10,830
23,571
8,570
8,753
15,000
5,505
10,000
1,597
116,836
5,167
16,915
3,904
590
13,2131
23,936
199,841
199,841
164,135
Specific Dial A Ride and Community Cars income from Lancashire County Council ended in March 2015.
Preston CT joined with other CT operators lo build an informal consortium (Lancashire Community
Transport) and mount a joint bid for the new LCC contract. This LCT contract income therefore replaced
the previous income streams.
The total income of £164,135 in the previous year comprised all unrestricted income.
Expenditurg on charitable activitles
Unrestricted
funds
Restrlcted
funds
2022
Total
2021
Total
Transport and related sorvices
Vehicle running expenses
WIC and SIC purchases and spares
Depreciation
Volunteer expenses
Staff expenses
Staff salaries and wages
Storage costs
Support costs Inole 41
Governance costs (note 51
26.912
1.994
10,882
276
26,912
1,994
10,882
276
15.780
846
15,604
659
73,517
7,479
57,603
2,040
73,517
7,479
57,603
2,040
73,117
7,193
56,287
1,825
180.707
180,707
171,311
The above expenditure relates lo the one charitable aclivily.. the provision of community transport
services.
The total expenditure of £171,311 in the previous year was all unrestricted expenditure.
-12-

PRESTON COMMUNITY TRANSPORT LIIIIITED
NOTES TO THE ACCOUNTS ICONTINUTED)
FOR THE YEAR ENDED 31 MARCH 2022
Support costs
Unrestricted
funds
Restrict¢d
funds
2022
Total
2021
Total
staff salaries and wages
Rates
Insurance
Light and heal
other office costs
Depreciation
Bank charges
Bad debts
32,207
573
1,179
3,893
17,667
1,659
425
32,207
573
1,179
3,893
17,667
1,659
425
34,701
416
1,394
2,251
14,255
1,632
218
1.420
57.603
57.603
56,287
Support costs include administration, management and slrategic development time.
Governance costs
2022
2021
Slatulory accounts and independent examination
Other accountancy services
1,400
640
1,250
575
2.040
1,825
Net Incomellexpendlturel for the year
2022
2021
This is stated after charging..
Depreciation of tangible fixed assets- owned by the charity
Independent examination fees
Other accountancy servi￿$
12,542
1,250
575
17,236
1,250
575
-13-

PRESTON COMMUNITY TRANSPORT LIMITED
NOTES TO THE ACCOUNTS (CONTINUTED)
FOR THE YEAR ENDED 31 MARCH 2022
Staff costs
2022
2021
Wages and salarie$
Social secuTity
Pension costs
99,641
3,866
2.217
102,344
3,372
2.102
105,724
107,818
No employees were paid al the rate of over £60.000 per annum in the current or previous year.
The key management personnel of the charity comprise the Iruslees, the General Manager, and the
Operations c￿rdInatOr. The total employee benefits of the key management personnel of the charity,
including National Insurance and pension contributions, were £60,95212021.' £58,407).
The trustees and connected persons were not paid or received any other benefits from employment with
the charity in the year12021'. £nill neither were they reimbursed expenses during the year12021'. £nill.
No charity Iruslee received payment for Professional or other services supplied to the charity12021.' £nill.
Staff numbers
The average monthly head count was 7 staff {2021'. 7 staffj and the average monthly number of full-time
equivalent employees during the year was as follows..
2022
2021
Management
Service delivery
Related party transactions
The charity is controlled by the Board of Trustees.
One of the Trustees of Preston Community Transport is also a Trustee of INTACT. During the year sales
invoices totalling £nil12021." £nill were raised to INTACT. Included wf(hin trade debtor$ al the year-end
was £nil12020.' £nill recoverable from INTACT.
There were no other transactions with related partie$ in the current or previous year.
-14-

PRESTON COMMUNITY TRANSPORT LIMITED
NOTES TO THE ACCOUNTS ICONTINUTEDI
FOR THE YEAR ENDED 31 MARCH 2022
10
Tangible fixed assets
Scooters & Minibuses
ComputeT
Other
wheelchairs
and Equipment Equipment
Vghicles
Total
Cost
Al 1 April 2021
Additions
Disposals
25,815
249,277
5,370
20,098
300,560
11.9091
11,9091
At 31 March 2022
23.906
249.277
5,370
20,098
298,651
Depreciation
As at l April 2021
Charge for the year
On disposals
19.952
1.658
11,9091
221,324
9,225
4,158
753
17,328
906
262,762
12,542
11,9091
At 31 March 2022
19,701
230.459
4.911
18.234
273,395
Net book value
At 31 March 2022
4,205
18.728
459
1,864
25,256
At 31 March 2021
5,863
27,954
1,212
2,770
37,799
11
DebtOf$
2022
2021
VAT recoverable
Trade debtors
Prepayments
Accrued income
Other debtors
2,098
10,504
9,130
2,288
1.304
1,609
7,208
2,288
24,020
12,409
12
Credltors: Amounts falllng due wlthln one year
2022
2021
Trade ereditOTS
Accruals and deferred income
Other creditors
8,165
21,957
1.387
215
20,570
1,250
31,509
22,035
-15-

PRESTON COMMUNITY TRANSPORT LIMITED
NOTES TO THE ACCOUNTS ICONTINUTEDI
FOR THE YEAR ENDED 31 MARCH 2022
13
Movement In funds
Balance 1
April 2021
Income
Expendltur
Transfers
Balance 31
March 2022
Unrestricted general
Funds
33.607
207,767
1180,7071
60,667
Unrgstricted designated
funds:
Vehicle and equipment fund
Wind up reserve
Transport fund
353,040
51,000
10,000
353,040
51,000
10,000
447,647
207,767
1180,707}
474,707
Balanco 1
April 2020
Income
Expenditur
Transfers
Balance 31
March 2021
Unrestrlcted gengral
funds
13,359
191,559
{171,3111
33,607
Unrestrlcted designated
funds:
Vehicle and equipment fund
Wind up reserve
Transport fund
353,040
51,000
10,000
353,040
51,000
10,000
427,399
191,559
1171.3111
447,647
Designated lunds
The vehicle and equipment fund allows for replacements, upgrades or modificab'ons. The Iruslees
have decided to transfer additional amounts to this fund al the year end.
The wind up reserve wll allow for an orderly closure of the organisation in the event of a sudden,
lotsl loss of funding, contract income or other circumstances beyond the control of trustees.
The transport fund will be available for groups and families having difficulties obtaining transport.
-16-

PRESTON COMMUNITY TRANSPORT LIMITED
NOTES TO THE ACCOUNTS ICONTINUTEDI
FOR THE YEAR ENDED 31 MARCH 2022
14
Analys18 of net assets betweon funds
Tangible
fixed
assets
Net
current
assets
Total
2022
Total
2021
Unrestrlcted general funds
25,256
35,411
60,667
33,607
Unrestricted designated funds:
Vehicle and equipment replacement fund
Wind up reserve
Transport fund
353.040
51.000
10.000
353,040
S1,000
10.000
353,040
51,000
10,000
25,2S6
449,451
474,707
447,647
Prior year
Tanglble
fixed
assets
Net
Current
assets
Total
2021
Total
2020
Unrestrlcted general funds
37,799
{4,192}
33,607
13,006
Unrestricted deslgnatgd funds-
Vehicle and equipment replacement fund
Wind up reserve
Transport fund
353,040
51,000
10,000
353,040
51,000
10,000
313,040
51.000
10,000
37,799
409,848
447,647
427,399
15
Defined contrlbution penslon plan
The Charity operates a defined contribution pension plan for its employees. The amount recognised as
an expense in the period was £2,21712021.' £2,102).
16
Operatlng leases
Total future minimum lease payments under non-cancellable operating leases are as follows..
2022
2021
Not later than one year
Later than one and not later than five years
Later than five years
960
1.440
960
2,400
2,400
3,360
-17-