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 2025
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 2025
| 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 2025
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 2025. 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 2025
Registered office
Council Depot Green Street Kidderminster West Midlands DY10 1HA
Trustees
J P Cadwallader R H Smith J C Crellin Ms C Foster Ms T M Elliott Mrs S E Beadsworth C L Perry
Company Secretary
Independent Examiner
Attwoods Chartered Certified Accountants 182 Worcester Road Bromsgrove Worcestershire B61 7AZ
Approved by order of the board of trustees on 8 October 2025 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 2025.
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
-
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
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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
9 October 2025
Page 3
Community Transport Helpline Limited
Statement of Financial Activities
for the Year Ended 31 March 2025
| 31.3.25 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 83,636 Other trading activities 2 - Investment income 3 2,329 Total 85,965 EXPENDITURE ON Charitable activities General activities 100,454 NET INCOME/(EXPENDITURE) (14,489) RECONCILIATION OF FUNDS Total funds brought forward 96,418 TOTAL FUNDS CARRIED FORWARD 81,929 |
31.3.24 Total funds £ 92,025 (164) 2,024 93,885 122,193 (28,308) 124,726 96,418 |
|---|---|
The notes form part of these financial statements
Page 4
Community Transport Helpline Limited
Balance Sheet
31 March 2025
| 31.3.25 | 31.3.24 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| FIXED ASSETS | |||
| Tangible assets | 8 | - | 167 |
| CURRENT ASSETS | |||
| Debtors | 9 | - | 676 |
| Cash at bank | 82,526 | 96,287 | |
| 82,526 | 96,963 | ||
| CREDITORS | |||
| Amounts falling due within one year | 10 | (597) | (712) |
| NET CURRENT ASSETS | 81,929 | 96,251 | |
| TOTAL ASSETS LESS CURRENT | |||
| LIABILITIES | 81,929 | 96,418 | |
| NET ASSETS | 81,929 | 96,418 | |
| FUNDS | 11 | ||
| Unrestricted funds | 81,929 | 96,418 | |
| TOTAL FUNDS | 81,929 | 96,418 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 8 October 2025 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 2025
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.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
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 2025
2. OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| 31.3.25 | 31.3.24 | |
| £ | £ | |
| Fundraising events | - | (164) |
| INVESTMENT INCOME | ||
| 31.3.25 | 31.3.24 | |
| £ | £ | |
| Deposit account interest | 2,329 | 2,024 |
| NET INCOME/(EXPENDITURE) | ||
| Net income/(expenditure) is stated after charging/(crediting): | ||
| 31.3.25 | 31.3.24 | |
| £ | £ | |
| Depreciation - owned assets | 167 | 11,018 |
| Hire of plant and machinery | 33,322 | - |
3. INVESTMENT INCOME
4. NET INCOME/(EXPENDITURE)
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
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 |
31.3.25 31.3.24 2 4 Unrestricted fund £ 92,025 (164) 2,024 93,885 122,193 |
|---|---|
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 2025
7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 8. TANGIBLE FIXED ASSETS COST At 1 April 2024 and 31 March 2025 DEPRECIATION At 1 April 2024 Charge for year At 31 March 2025 NET BOOK VALUE At 31 March 2025 At 31 March 2024 9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Prepayments and accrued income |
Motor vehicles £ 142,849 142,849 - 142,849 - - |
Unrestricted fund £ (28,308) 124,726 96,418 Computer equipment Totals £ £ 330 143,179 163 143,012 167 167 330 143,179 - - 167 167 31.3.25 31.3.24 £ £ - 676 |
|---|---|---|
continued...
Page 8
Community Transport Helpline Limited
| Notes to the Financial Statements- continued for the Year Ended 31 March 2025 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Pension fund Accrued expenses 11. MOVEMENT IN FUNDS At 1.4.24 £ Unrestricted funds General fund 96,418 TOTAL FUNDS 96,418 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 85,965 TOTAL FUNDS 85,965 Comparatives for movement in funds At 1.4.23 £ Unrestricted funds General fund 124,726 TOTAL FUNDS 124,726 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 93,885 TOTAL FUNDS 93,885 |
31.3.25 31.3.24 £ £ 237 352 360 360 597 712 Net movement At in funds 31.3.25 £ £ (14,489) 81,929 (14,489) 81,929 Resources Movement expended in funds £ £ (100,454) (14,489) (100,454) (14,489) Net movement At in funds 31.3.24 £ £ (28,308) 96,418 (28,308) 96,418 Resources Movement expended in funds £ £ (122,193) (28,308) (122,193) (28,308) |
|---|---|
continued...
Page 9
Community Transport Helpline Limited
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
11. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.4.23 | in funds | 31.3.25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 124,726 | (42,797) | 81,929 |
| TOTAL FUNDS | 124,726 | (42,797) | 81,929 |
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 £ 179,850 179,850 |
Resources Movement expended in funds £ £ (222,647) (42,797) (222,647) (42,797) |
Resources Movement expended in funds £ £ (222,647) (42,797) (222,647) (42,797) |
|---|---|---|---|
| (42,797) |
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
Page 10
Community Transport Helpline Limited
| INCOME AND ENDOWMENTS Donations and legacies Donations Gift aid 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 Subcontractors Travel and motor expenses Rent Computers and communications Office costs Advertising 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 2025 31.3.25 31.3.24 £ £ 2,437 4,817 - 322 12,078 19,335 4,675 3,730 11,421 17,474 53,004 45,974 21 373 83,636 92,025 - (164) 2,329 2,024 85,965 93,885 23,308 58,538 - 1,255 33,322 - 30,478 32,953 3,750 5,000 3,854 5,320 2,101 3,033 - 1,157 - 3,035 - 10,909 167 109 96,980 121,309 168 200 732 654 2,574 30 3,306 684 100,454 122,193 (14,489) (28,308) |
|---|---|
This page does not form part of the statutory financial statements
Page 11