REGISTERED COMPANY NUMBER: 05730319 (England and Wales) REGISTERED CHARITY NUMBER: 1114846
Report of the Trustees and
Unaudited Financial Statements
for the Year Ended 31 March 2023
for
Community Transport Helpline Limited
Attwoods Chartered Certified Accountants 182 Worcester Road Bromsgrove Worcestershire B61 7AZ
Community Transport Helpline Limited
Contents of the Financial Statements for the Year Ended 31 March 2023
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 10 |
| Detailed Statement of Financial Activities | 11 |
Community Transport Helpline Limited
Report of the Trustees for the Year Ended 31 March 2023
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
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.
Volunteers
Changes to the Board of Trustees during the year are shown on page 2.
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.
FINANCIAL REVIEW
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.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Charity is a 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 Charity 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 appropriate controls are in place to provide reasonable assurance against fraud and error.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
05730319 (England and Wales)
Registered Charity number
1114846
Page 1
Community Transport Helpline Limited
Report of the Trustees for the Year Ended 31 March 2023
Registered office
Unit 18 Wilden Industrial Estate Wilden Lane Stourport On Severn Worcestershire DY13 9JY
Trustees
J P Cadwallader R H Smith J C Crellin Ms C Foster Ms B Sloan (resigned 11.9.23) Ms T M Elliott Ms S E Beadsworth (appointed 1.12.22) C L Perry (appointed 1.9.22)
Company Secretary
Independent Examiner
Attwoods Chartered Certified Accountants 182 Worcester Road Bromsgrove Worcestershire B61 7AZ
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ J P Cadwallader - Trustee
Page 2
Independent Examiner's Report to the Trustees of Community Transport Helpline Limited
Independent examiner's report to the trustees of Community Transport Helpline Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Ben Newbury FCCA
Attwoods Chartered Certified Accountants 182 Worcester Road Bromsgrove Worcestershire B61 7AZ
Date: .............................................
Page 3
Community Transport Helpline Limited
Statement of Financial Activities
for the Year Ended 31 March 2023
| 31.3.23 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 84,063 Other trading activities 2 2,166 Investment income 3 952 Total 87,181 EXPENDITURE ON Charitable activities General activities 114,985 NET INCOME/(EXPENDITURE) (27,804) RECONCILIATION OF FUNDS Total funds brought forward 152,530 TOTAL FUNDS CARRIED FORWARD 124,726 |
31.3.22 Total funds £ 79,537 782 240 80,559 98,392 (17,833) 170,363 152,530 |
|---|---|
The notes form part of these financial statements
Page 4
Community Transport Helpline Limited
Balance Sheet
31 March 2023
| 31.3.23 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 8 11,185 CURRENT ASSETS Debtors 9 502 Cash at bank 113,548 114,050 CREDITORS Amounts falling due within one year 10 (509) NET CURRENT ASSETS 113,541 TOTAL ASSETS LESS CURRENT LIABILITIES 124,726 NET ASSETS 124,726 FUNDS 11 Unrestricted funds 124,726 TOTAL FUNDS 124,726 |
31.3.22 Total funds £ 46,621 4,369 102,030 106,399 (490) 105,909 152,530 152,530 152,530 152,530 |
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the 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 charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. J P Cadwallader - Trustee
The notes form part of these financial statements
Page 5
Community Transport Helpline Limited
Notes to the Financial Statements for the Year Ended 31 March 2023
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the 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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on cost Computer equipment - 33% on cost
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Page 6
continued...
Community Transport Helpline Limited
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
2. OTHER TRADING ACTIVITIES
| 2. | OTHER TRADING ACTIVITIES | ||
|---|---|---|---|
| 31.3.23 | 31.3.22 | ||
| £ | £ | ||
| Fundraising events | 2,166 | 782 | |
| 3. | INVESTMENT INCOME | ||
| 31.3.23 | 31.3.22 | ||
| £ | £ | ||
| Deposit account interest | 952 | 240 | |
| 4. | NET INCOME/(EXPENDITURE) | ||
| Net income/(expenditure) is stated after charging/(crediting): | |||
| 31.3.23 | 31.3.22 | ||
| £ | £ | ||
| Depreciation - owned assets | 35,766 | 23,311 |
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.
6. STAFF COSTS
The average monthly number of employees during the year was as follows:
| Administration No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activities Investment income Total EXPENDITURE ON Charitable activities General activities NET INCOME/(EXPENDITURE) |
31.3.23 31.3.22 2 2 Unrestricted fund £ 79,537 782 240 80,559 98,392 (17,833) |
|---|---|
7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
continued...
Page 7
Community Transport Helpline Limited
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 8. TANGIBLE FIXED ASSETS COST At 1 April 2022 Additions At 31 March 2023 DEPRECIATION At 1 April 2022 Charge for year At 31 March 2023 NET BOOK VALUE At 31 March 2023 At 31 March 2022 9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Prepayments and accrued income |
Motor vehicles £ 142,849 - 142,849 96,228 35,712 131,940 10,909 46,621 |
Unrestricted fund £ 170,363 152,530 Computer equipment Totals £ £ - 142,849 330 330 330 143,179 - 96,228 54 35,766 54 131,994 276 11,185 - 46,621 31.3.23 31.3.22 £ £ 502 4,369 |
|---|---|---|
continued...
Page 8
Community Transport Helpline Limited
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
| 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Pension fund Accrued expenses 11. MOVEMENT IN FUNDS At 1.4.22 £ Unrestricted funds General fund 152,530 TOTAL FUNDS 152,530 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 87,181 TOTAL FUNDS 87,181 Comparatives for movement in funds At 1.4.21 £ Unrestricted funds General fund 170,363 TOTAL FUNDS 170,363 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 80,559 TOTAL FUNDS 80,559 |
31.3.23 31.3.22 £ £ 245 234 264 256 509 490 Net movement At in funds 31.3.23 £ £ (27,804) 124,726 (27,804) 124,726 Resources Movement expended in funds £ £ (114,985) (27,804) (114,985) (27,804) Net movement At in funds 31.3.22 £ £ (17,833) 152,530 (17,833) 152,530 Resources Movement expended in funds £ £ (98,392) (17,833) (98,392) (17,833) |
|---|---|
continued...
Page 9
Community Transport Helpline Limited
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
11. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At 1.4.21 £ 170,363 170,363 |
Net movement in funds £ (45,637) (45,637) |
At 31.3.23 £ 124,726 |
|---|---|---|---|
| 124,726 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 167,740 167,740 |
Resources Movement expended in funds £ £ (213,377) (45,637) (213,377) (45,637) |
Resources Movement expended in funds £ £ (213,377) (45,637) (213,377) (45,637) |
|---|---|---|---|
| (45,637) |
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2023.
Page 10
Community Transport Helpline Limited
| INCOME AND ENDOWMENTS Donations and legacies Donations Grants Subscriptions Concessionary fare scheme Car fares and wheelchair income Other income Other trading activities Fundraising events Investment income Deposit account interest Total incoming resources EXPENDITURE Charitable activities Wages Pensions Travel and motor expenses Light, heat and water Rent Computers and communications Office costs Sundries Depreciation of motor vehicles Depreciation of computer equipment Support costs Finance Bank charges Governance costs Accountancy and payroll Legal and professional fees Total resources expended Net expenditure |
Detailed Statement of Financial Activities for the Year Ended 31 March 2023 31.3.23 31.3.22 £ £ 3,102 15,963 25,991 21,391 3,548 4,404 18,930 17,474 31,965 19,883 527 422 84,063 79,537 2,166 782 952 240 87,181 80,559 42,191 40,293 1,262 1,429 20,923 19,124 780 - 5,000 4,000 4,403 4,234 3,460 3,221 276 1,771 35,712 23,311 54 - 114,061 97,383 192 56 683 953 49 - 732 953 114,985 98,392 (27,804) (17,833) |
|---|---|
This page does not form part of the statutory financial statements
Page 11