COMMUNITY TRANSPORT HELPLINE LIMITED (Limited by guarantee)
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2021 (Registered in England, Number 5730319)
COMMUNITY TRANSPORT HELPLINE LIMITED TRUSTEES’ REPORT
The trustees present their annual report and financial statements for the year ended 31 March 2021.
Statement of trustees' responsibilities
Company law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). In preparing those financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Status
The company is limited by guarantee and is a registered charity (number 1114846).
Governing Document
The Charity is a charitable limited company, limited by guarantee and incorporated and registered on 6 March 2006. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up the liability of the members is limited to £1.
Recruitment and appointment of new trustees
The trustees are also known as members of the Management Committee, under the Articles of Association, and shall comprise of not less than three members. The management committee at its discretion may admit to membership individuals, corporate bodies, associations, statutory bodies and others, which support the objectives of the company.
Induction and training of new trustees
Where there is a requirement for new trustees, these would be identified and appointed by the management committee. The Chair of the committee is responsible for the induction of any new trustee, which involves awareness of a trustee’s responsibilities, the governing document, administrative procedures and the history and philosophical approach of the charity.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure that appropriate controls are in place to provide reasonable assurance against fraud or error.
Objectives and aims
The principal objective of the company remains to provide a community transport service for such of the inhabitants of Bewdley and within the County of Worcestershire, who are in need of such a service because of age, sickness or disability (mental or physical), poverty or because of a lack of adequate and safe public passenger services.
Significant activities
To achieve its objectives the company continued to provide a community transport service.
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COMMUNITY TRANSPORT HELPLINE LIMITED TRUSTEES’ REPORT (continued)
Volunteers
Changes to the Board of Trustees during the year are shown on page 4.
The company is grateful for the diligent efforts of its volunteers who are involved in service provision and fund raising. We are still in need of volunteers to drive our vehicles and put simply, without volunteers there would not be a service.
Achievement and performance
During the year the charity:
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(a) Continued to obtain funding to make the operation viable
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(b) Provided the community it served with their special transport needs
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(c) Continued to be approved by Worcestershire County Council as a community transport operator in North West Worcestershire including Redditch and Bromsgrove
2020/21 report
The year has been dominated by the COVID pandemic. Demand fell away as passengers, under Government direction, were unable to leave home and even when restrictions were relaxed many passengers were shielding or reluctant to make journeys as previously. The number of available drivers also reduced for the same reasons. During the year we were given little option but to mothball the service for a couple of extended periods.
From a financial point of view the Government Job retention Scheme has been a lifeline. Under the Scheme the Government paid 80% of the wage bill for workers who were furloughed. As a good employer we paid the remaining 20% of their wages so that staff were not disadvantaged during the periods of enforced closure.
In 2019/20 we provided 26,030 journeys. In 2020/21 we provided 6,098 Journeys. This is a dramatic decrease in our activity.
| Journeys | % | |||
|---|---|---|---|---|
| 2019/20 | 2020/21 | 2019/20 | 2020/21 | |
| Hospital | 5,809 | 506 | 22.3 | 8.3 |
| GP surgery appointments | 2,757 | 0 | 10.6 | 0 |
| Other medical appointments | ||||
| (opticians, dentists etc) | 1,039 | 392 | 4.0 | 6.4 |
| Hospital visiting | 1,310 | 274 | 5.0 | 4.5 |
| Day centres/clubs | 7,206 | 2,838 | 27.7 | 46.5 |
| Social/shopping | 6,915 | 687 | 26.6 | 11.3 |
| Other | 994 | 1,401 | 3.8 | 23.0 |
| _ | _____ | ______ | ______ | |
| 26,030 | 6,098 | 100.0 | 100.00 | |
| ======= | ===== | ====== | ====== |
The organisation will continue to face operational challenges in fulfilling passenger demand and expectation as our activity level returns to something like “normal” although we are unable to predict the rate at which demand picks up. To service this demand and be able to successfully schedule journeys we still need to recruit additional volunteer drivers. We have two paid staff and will continue to monitor staffing levels in terms of both paid and volunteer office staff, so that our staffing level matches operational demand.
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COMMUNITY TRANSPORT HELPLINE LIMITED TRUSTEES’ REPORT (continued)
Reserves policy
The trustees consider it necessary to maintain reserves at a level that enables the charity to meet its objectives and continue in operation. Our aim is to have sufficient reserves to cover the running costs of the organisation for a period of six months should there be a catastrophic reduction in our income and/or an increase in expenditure. The last year has certainly been such a period. However, through donations and the Government Job Retention Scheme, we have managed to maintain our reserves at the same level. Any additional funding will be allocated to the replacement of our vehicles.
Funding
The accounts for 2020/21 have been checked and verified by Fullard Duffill Limited and submitted, as required, to Companies House and the Charity Commission.
Total income was £139,310 with expenditure of £88,593 resulting in a surplus of £50,717.
We aim to maintain a modern fleet of vehicles and purchased two during the year. We were fortunate to be awarded Lottery funding to be able to purchase one of the vehicles.
We have no outstanding debts.
Our principal funding sources are local council grants and passenger fares. The depressed number of passenger journeys meant that our income from this source was severely reduced.
The Trustees continue to keep running costs under review. During the year we received a Coronavirus Community Support Fund grant of £50,000 along with £38,000 in donations and grants and £27,500 from the Government Job Retention Scheme. The Trustees are very grateful for all contributions which are an essential part of our income and these items have obviously helped considerably in maintaining our financial security and will considerably aid our organisational recovery
We received £270 interest from our Nationwide Savings account.
Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Charitable expenditure comprises those incurred by the charity for the activities and services for its beneficiaries. Governance costs include those associated with meeting the constitutional and statutory requirements of the charity.
The financial future
As we resume our service there will be many unknowns and the years ahead will continue to be a financial challenge in responding to what will be increasing demand. Through good management our finances are currently in a sound position, but our expenditure is increasing and we will need to raise our income to match that increase in expenditure. We will again be relying upon fund raising and donations to make significant additions to our income.
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COMMUNITY TRANSPORT HELPLINE LIMITED TRUSTEES’ REPORT (continued)
Trustees
The trustees who served during the year were as follows:
R Smith Chair (Secretary to 10 May 2020) D Durant Treasurer J Crellin J Hull Resigned 1 September 2020 Mrs T Elliott Mrs B Sloan Appointed 10 May 2020 (Secretary from 11 May 2020) Mrs C Foster Appointed 12 May 2020
Registered office
Unit 6 Foley Business Park Stourport Road Kidderminster Worcestershire DY11 7QL
Independent Examiners
Fullard Duffill Limited 106 Birmingham Road Bromsgrove Worcestershire B61 0DF
This report, which has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 was approved by the board on 18 May 2021 and signed on its behalf by:
David Peter Durant Treasurer
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INDEPENDENT EXAMINERS’ REPORT TO THE TRUSTEES OF
COMMUNITY TRANSPORT HELPLINE LIMITED
We report on the financial statements of the Charity for the year ended 31 March 2021 which are set out on pages 6 to 9.
Respective responsibilities of trustees and examiners
The Charity’s Trustees are responsible for the preparation of the financial statements. The Charity’s Trustees consider that an audit is not required this year under section 145 of the Charities Act 2011 (the 2011 Act) and that an independent examination is required.
It is our responsibility to:
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(i) examine the accounts under section 145 of the 2011 Act
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(ii) to follow the procedures laid down in the General Directions given by the Charity Commissioner under section 145(5)(b) of the 2011 Act and
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(iii) to state whether particular matters have come to our attention
Basis of independent examiners’ report
Our examination was carried out in accordance with the General Directions given by the Charity Commissioner. An examination includes a review of the accounting records kept by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and the seeking of explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently no opinion is given as to whether the financial statements present a “true and fair view” and the report is limited to those matters set out in the statement below.
Independent examiners’ statement
In connection with our examination, no matter has come to our attention:
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which gives us reasonable cause to believe that, in any material respect, the requirements:
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(a) to keep accounting records in accordance with section 130 of the 2011 Act; and
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(b) to prepare financial statements which accord with the accounting records and to comply with the accounting requirements of the 2011 Act have not been met; or
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to which, in our opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
Fullard Duffill Limited Chartered Accountants
Bromsgrove
18 May 2021
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COMMUNITY TRANSPORT HELPLINE LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31 MARCH 2021
| 2021 | 2020 | ||
|---|---|---|---|
| Note | £ | £ | |
| Income and expenditure account | |||
| Incoming resources from charitable activities: | |||
| Concessionary fare scheme | 17,508 | 17,677 | |
| Car fares and wheelchair income | 3,249 | 33,235 | |
| Grants | 37,310 | 23,843 | |
| Coronavirus Community Support Fund Grant | 50,000 | - | |
| Subscriptions | 2,760 | 5,691 | |
| Contracts and projects | - | 1,358 | |
| Donations and fundraising | 701 | 12,276 | |
| Furlough receipts | 27,512 | - | |
| Sundry income | - | 2,084 | |
| Bank interest | 270 | 726 | |
| ______ | _ | ||
| Total incoming resources | 139,310 | 96,890 | |
| ______ | _ | ||
| Resources expended | |||
| Charitable expenditure: | |||
| Costs of charitable activities | 3 | 85,083 | 95,751 |
| Administration costs | 3,510 | 4,058 | |
| ______ | _ | ||
| Total resources expended | 88,593 | 99,809 | |
| ______ | _ | ||
| Net incoming/(outgoing) resources for the year | 50,717 | (2,919) | |
| _ | _ | ||
| Net movement in funds | 50,717 | (2,919) | |
| Fund balances at 1 April 2020 | 119,646 | 122,565 | |
| _ | _ | ||
| Fund balances at 31 March 2021 | 170,363 | 119,646 | |
| ======= | ======= |
There were no recognised gains or losses other than the deficit for the year. There were no acquisitions or discontinued operations during the year.
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COMMUNITY TRANSPORT HELPLINE LIMITED (Registered Number 5730319)
BALANCE SHEET
AT 31 MARCH 2021
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | |
| Tangible fixed assets | 4 | 69,932 | 6,351 | ||
| Current assets | |||||
| Other debtors | - | 21,467 | |||
| Current bank account | 43,949 | 55,616 | |||
| Savings account | 56,482 | 36,212 | |||
| _ | _ | ||||
| 100,431 | 113,295 | ||||
| Creditors: Amounts falling due | |||||
| within one year: | |||||
| Other creditors | - | - | |||
| _ | _ | ||||
| Net current assets | 100,431 | 113,295 | |||
| _ | _ | ||||
| Total assets less current liabilities | 170,363 | 119,646 | |||
| _ | _ | ||||
| Net assets | 170,363 | 119,646 | |||
| ======= | ======= | ||||
| Unrestricted funds | |||||
| Income and expenditure account | 170,363 | 119,646 | |||
| ======= | ======= |
For the year ended 31 March 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Trustees’ responsibilities:
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the members have not required the company to obtain an audit of its financial statements for the year in accordance with section 476 of the Act
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the trustees acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
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these financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and were approved by the trustees on 18 May 2021.
David Peter Durant Treasurer and Trustee
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COMMUNITY TRANSPORT HELPLINE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
1 . Status of company
The charity is a company limited by guarantee and does not have a share capital. The liability of the members is limited but shall not exceed £1.
2. Principal accounting policies
The following policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
(a) Basis of preparation
The financial statements have been prepared under the historical cost accounting convention and they have been prepared in accordance with the Statement of Recommended Practice applicable to charities – Charities SORP (FRS 102) and the Financial Reporting Standard (FRS 102) and applicable UK accounting standards and the Companies Act 2006. They include the results of the company's operations which are described in the Trustees' Report and all of which are continuing.
(b) Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Motor vehicles – 25% straight line
(c) Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. There are no restricted or designated funds.
(d) Incoming resources
All incoming resources are included in the statement of financial activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
(e) Resources expended
All expenditure is accounted for on an accruals basis, inclusive of any VAT which cannot be recovered, and has been classified under headings that aggregate all costs related to the category.
Administration costs are those incurred in connection with the administration of the charity and compliance with statutory requirements.
(f) Financial instruments
The charity only has financial assets and 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.
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COMMUNITY TRANSPORT HELPLINE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
3. Costs of charitable activities
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Staff costs | 41,918 | 49,003 |
| Travelling and motor expenses | 7,055 | 21,706 |
| Computers and communications | 3,692 | 4,151 |
| Fund raising costs | - | 1,595 |
| Sundries | 4,756 | 6,895 |
| Depreciation less profit on disposal | 27,662 | 12,401 |
| ______ | ______ | |
| 85,083 | 95,751 | |
| ====== | ====== |
No trustee received any remuneration or expenses during the year (2020: nil). There were 3 salaried staff during the year (2020:3)
4. Tangible fixed assets
£
Motor vehicles
| Cost | |
|---|---|
| At 1 April 2020 | 63,871 |
| Additions | 93,243 |
| Disposals | (14,265) |
| ______ | |
| At 31 March 2021 | 142,849 |
| ====== | |
| Depreciation | |
| At 1 April 2020 | 57,520 |
| Charge for the year | 29,662 |
| Disposals | (14,265) |
| ______ | |
| At 31 March 2021 | 72,917 |
| ====== | |
| Net Book Value | |
| At 31 March 2021 | 69,932 |
| ====== | |
| At 31 March 2020 | 6,351 |
| ====== |
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