ELLESMERE PORT & NESTON COMMUNITY TRANSPORT LIMITED
ANNUAL REVIEW 24[th] March 2026
Est. 1997
Ellesmere Port & Neston Community Transport Ltd
Company and Charity Information
| Registered office and Principal Address |
Unit A3, Stanlaw Abbey Business Centre, Dover Drive, Ellesmere Port, Cheshire. CH65 9BF |
|---|---|
| Telephone Number |
0151 355 3739 |
| Mobile Number |
0787213783 |
| epncta@ gmail.com |
|
| Web Page | www.epnct.co.uk |
| Bankers | Lloyds 15-19 Marina Drive Ellesmere Port CH65 0AL |
| Accountant | ESA Accountancy Ltd t/a AIMS 1 Chapel & Vestrey Vownog Road Sychdyn Mold Flintshire CH7 6ED |
Registered Charity No: 1121037. Registered in England. Registered Company No: 6279786
Ellesmere Port & Neston Community Transport Ltd
BOARD MEMBERS
Graham Fair Chairman
Brenda Candeland Treasurer Ron Candeland Vice Chair Pat Kynaston Vice Chair Dawn Stride Board Member Aileen Doherty Company Secretary
Volunteers
Graham Fair Guy Barker Deryck Rydall Dave Benjafield Ron Candeland Dawn Stride Lynn Jones Brenda Candeland Lynn Jones Pat Kynaston Bill Routledge Leslie Jones Rob Kynaston Aileen Doherty Chris Binks Cate Holmes Syd Tarr Adrian Brenda Don Jed David Simon Steve
MISSION STATEMENT
Registered Charity No: 1121037. Registered in England. Registered Company No: 6279786
Ellesmere Port & Neston Community Transport Ltd
We are a unique and valued non-profit making provider of minibus and car travel, offering our services to community groups and individuals, able and disabled, within Ellesmere Port & Neston and the surrounding area of Cheshire West & Chester. Our service provides essential, affordable transport to meet local peoples’ needs.
We provide a range of high quality, reliable and safe vehicles to hire at an affordable cost. Our Community Car Scheme provides volunteer drivers who transport vulnerable people who cannot access conventional transport, to where they want to go.
We endeavour to meet all community/individual transport needs and continually monitor and evaluate our services to ensure that we are providing the services the community wants and needs.
We believe that transport is a vital element in our everyday lives, enabling people to access real choice and independence on how they operate their lives. Without access to transport many groups and individuals cannot take a full and active part in society therefore leaving them at a disadvantage.
Ellesmere Port & Neston Community Transport Ltd is a local Incorporated Charity and a Social Enterprise.
We were established in 1997 as a Charity to provide highquality, low-cost transport for those members of our community who are wheelchair users, disabled, vulnerable, disadvantaged, elderly or those who for a variety of reasons are disadvantaged when trying to access transport. June 2008, we became a Limited Company with Charitable Status and Social Enterprise.
We have salaried staff, volunteer drivers and volunteer Board members.
Registered Charity No: 1121037. Registered in England. Registered Company No: 6279786
Ellesmere Port & Neston Community Transport Ltd
We operate 2 adapted cars,1 in Ellesmere Port, 1 in Neston and 2 cars, 1 in Ellesmere Port and 1in Neston. We also have 3 minibuses, of which
We believe everyone is entitled to get out & about when & where they want to. Whether that is to hospital, dental, doctors appointments or to visit family & friends, social outings or whatever everyone else goes without the limitations placed on them due to the need for adapted vehicles.
Registered Charity No: 1121037. Registered in England. Registered Company No: 6279786
Con)pany regisiration niimlxr.. 06279786 Clrity registraiion numb¢r.' 1121037 Ellesmere Port & Neston Community Transport Ltd (A ¥oinpHny limil¢d by yuorani¢¢) Annual K¢port and Finan¢ial Staiemenls tor tl)e Yeir End¢d 30 June 2022 ESA Accountancy Ltd AIMS I Chapel & Vesitey Vgwnog Road SyLlidyn Mold Flinlshire CH7 6FD
Ellesmere Port & Neston Community Transport Ltd Reference And Admfnlstratlve Details S¢ert4ry Aileen Joy¢¢ Doherty Chartty Re8lstr4tlon Number 1121037 Company Re8litrtlon Number 06279786 The charity is ineorporllted in F.n8land & Wales. Unit A3 Stanlaw Abbey Business Celltre Dovcr DLive Elle8in¢re Port Lhcyhire LH65 9BF R¢Stsr¢d Offl¢e Ind¢p¢ent Ex*nner ESA AbLouiiianLy AIMS l LhJp¢l & Vesti'ey VownD¥ Road SyLhdyn ,Mi)Id LH7 6ED Page I
Elle$mere Port & Neston Community Transport Ltd Trustees, Report Th¢ trn8te¢s, Ivho are d4ctoTs for the purposes of company law. present the allnual r¢port together with the fingncial statement9 of tlie ¢hariiab¢¢ coiyjpany for the year endcd 30 June 2022. ObJe¢tfves and aftlvltles Publlc bénefit The Company is a re8lStered ¢haTlty which exists to provide safe. affordable transport to Yarious communities within the Area of ches1re West & Chester. The tsustees confirm that they hav¢ complied wilh the requiremenls of section 17 of the Charities Aet 2011 ro have due to the public benefit guidonee published by the Ch8rity Commission foi England al Wales. Trllsteei and Dffleers Th¢ Iru8t¢es and officers servi1 diiring the year and since the year end wer¢ as follows.. Tnle¢s.. Graham John Fail Brendo Candeland Ronald Cand¢12nd Parricia Ha1 Kynastort Le8li¢ Jon¢5 Socrctary.. Aileen Joyce Doherty Structure? govern9nee and m#n#¥tment Fiuancigl Instrum¢nt$ ObJeLilve.F oAdpollcle& The chlS activities expw it to a t)umber of financial risks iiicluding cirdit risk. cash flow risk 817d liquidity risk. The use of finarcial derivative.% is gov¢rned by ihe cliarity's polici¢s approved by th¢ boai'd of Iru5t¢¢s, which provide iwitt¢t] PTinciples on the use of fiiiancial derivali¥¢$ to manage these risks, The ¢harity does n¢X use derivative finaneidl instruments foT i%p¢LLilatiTre purpobes. C4&hJlDw rlsk The eharily's activities expobe il primarily to the financial risks of chttnge& in foreign cuffency ex¢hange rates and itsterest rtstes. The Charity use% foreign exchange forward contracts 8nd interetit rate swap contracL$ to hedge these exposures. lttterest bearing ass¢t5 and liabilitieb are held at fixed rat¢ to ensur¢ Lertainty of cash flows. Credlt rlxk The ¢harity's principal fJnaTh¢ial assets Are bank ba18nces Ulld cash, trade and other reeeivables. and invesiinents. The chaTity'5 credit risk is primgTily Attributable to its tyadc receivables. The amoun¢s pr¢sented in rhe balance slieet are net of allowances for doubtful reeeiyables. An allowance for iinpairincnt is mad¢ wher¢ th¢r¢ is an ideniified lo&$ ¢Y¢nt wlii¢h. based on previous experi¢nc¢. is ¢vid¢nce uf a reduclion ill th¢ r¢coverability of th cash flows. I'he credit risk on liquid funds and deiivativ¢ financial insirnments is limited because th¢ ¢illIeartIc$ are banks with high tredil-ratings assign¢d by int¢rn81ional ¢r¢dii-r81ing agencies. Tli¢ ¢harity has no $i8nilicant conceniralion of credit risk, with exposurE gpread over a larg¢ nutnbcr of eounterpartie$ and customerg. Page 3
Ellesmere Port & IYe6ton Community Transport Ltd Statement of FlnAnelAI Aetlvities for the Year Ended 30 June 2022 (Includlng Income and Expendlture Account and Statement of Total Recognlsed Galns and Losses) Unr8strlcted nd$ Tot41 2022 Note Income and Endowments from: ChAriiable acliviiies Otl)er incom¢ 10,217 10.217 31,630 T0141 income 41,847 41,847 ExpendltUTQ 011: Raisin fundy Ch8¥itdble activities Oilier exp¢nditLU'¢ Toial oxpeiiditure Net cxpendiiu 115,9711 (211,211) 37 115,97l) (21,251) 37 (44,259 44,259 2.412 2,412 Nct movcment in funds (2,412) 12,412) R¢¢onelllatlon of fund$ Total tl]i)d4 broughi foThvard Tuto1 fund¥ Carried fonvard 18 2,522 TibtAI 2021 IliirL)Mtrlcted funds ote Ineome And EndowmeTJti froin: C.l)uriiablc aetlVillC8 Oilier in¢ome 6.846 27,974 6,846 27,974 Toi¥l iii¢¢xn¢ 34.82 .14,820 F.XPlbndllure on: Raising funds ChArlb]e activitie Uiher ¢xp¢nditure (18,190) (27,1511 1()9 (18.120) {27.1.$1) IIOY Tutal expenditure Net ¢xpendilure Ne( movement in t)dS 45.380 10.-f 60 (10,560 110,500) (10,560) Reconculatson of funds TotAI funds broiight forward TOL81 tknnds eattied fonvard 10,451 10.45L 18 109) 1109 All of th¢ C11.1ty,S aciiviiies deriv¢ from ¢ontlnuing owatlons during th¢ above periods. The note4 on pages 8 to 18 form ali intcgrai parl of d)ese financial statements. Page S
Ellesmere Port & Tr4e8ton Con)munlty Transport Ltd (RegistrAtlon number: 06279786) Balance Sheet as at 30 June 2022 2022 2021 Note Flxed asset8 TAngible a8s¢ts Current $set$ Debtoi Cash at b4rtk and in haod 13 1,982 2,477 14 15 461 1,622 2,083 1,886 1,886 CredltOY5.' Arnounts folllng due wlthln 00¢ year 16 6.390 4.669 Net current Ilabilltie$ 4,504) 2,586 Net Ilablllttes 2.522 109 Funds of ihe eharlty: L'nrestrlcted IDeoMe funds UnT¢Stri¢t¢d funds 1522 1109 Tot1 funds 109 For the financial year ¢ndin8 30 Jiine 2022 tlie chai'ity was ¢ntiil¢d to ¢x¢mption from audit under ¥tion 477 of the Companie9 Aet 2006 relating to 5m811 ¢ompuni¢$. Dir¢¢tors' r¢swnsibiliii¢s'. The members havc not reqUid tlie charity to obtain an &udkt of its accounts for the year in question in accordance with Section 476: and Th¢ dire¢tors acknowledge their responsibilitics for complyin¥ ryth th¢ requirements of the Act with respect to a¢counting i'¢¢ords ttnd th¢ pr¢paralion of accounts. The financial staiements p3ges 5 to 18 were approved by rhe ttts, and authorised foy issue on 16 March 2023 gnd $i¢d on their b¢balf by: Grah&m Joljn Fair Trustee Brendo Candeland Trumec The notes on pa8¢s 8 to 18 form an ir>tegral part of ihese financial stat¢m¢nts. P&ge 7
Ellesmere Port & Neston Community Transport Ltd Notes to the Financi41 Statements for the Year Ended 30 June 2D22 lrteome thnd endowment Exp¢Mdltwre All expendiMre is recognisL7d oncc there 18 a legal or Constsctive obligailon to that ¢Kp¢ndlre. it is probable setilemenr is required and the amount con be nieasured reliably, All c08ts ai¢ allocated lo the applicable expenditure heading thal oggregat¢ siiniltsr cosis to rhat colegory. Wheir co4Ls connol be directly attributed io paiiicular headings ihey have been allocated un a baliis Limsisieni with thc u¥c of T¢sourees, with centr&l stalT costs alloeat¢41 on tlie basis of time spent, and depLutiOn charges alloeated on the portion of the a¥Sl,$ use. Other siipport ¢¢)$1s 4w¢ allo1¢ based on th¢ spread of staff Lost$. Ral.flngfMNds Thc3¢ urc cosls in¥urr¢d iti llitroeiing volunlw in¢Om¢. the mBna8erneiit of inv¢&tmcnts and those itteurred in trading a¢iiviiie¥ that iaisL. fund8. Supptsrt eoili Support co81$ inCliL central fuiirliuns and liave been 8llo¢¥ted to ILClivity cost cThl¢gori¢s on a bHNiA con8iStLiit wilh tlie USL of Tc$our¢¥$, foi. examyle, allOclIng proplrty costs by floor areas, or por c8piia, 51nll Lostq by ilie tiihe SPLnt and othcr co%lS by their usMBc. Govern&ne¢ coit$ ThLS¢ iniludc tli¢ ¢o%t8 iltiributoblc to th¢ chariry'$ compliance with constitutional and statul()ry requirein¢nt%, includin8 &udil, 8tra¢e8ic ni&mg¥m¢nl and mLdin8s and Tciniburs¢d exp¢n5¢8. Txx#tl()n ThL chayiiy 1$ considcrcd to pasy th¢ ¢¢818 8ei out in Para8rnph I Sch¢diile 6 of th¢ Fin8n¢e Ael 2010 and th.fr¢ it mL¢t5 thi definition uf a ch#rit#blL ¢ompaE)y For UK corporation IAX purposcs. Accordingly. the chariry 15 1?OILlltidlly ex¥mpl from taxaiioii iii respeci of iticoTn¢ Dr Lapital guin8 rvicived w'itliin ¢urL80ri18 coveN.d by (.'IiJpi¢r 3 Port 1 l of the C.orporuiioii Tax Act 201(l or Scction 256 vf tho I'uxution of C.hai'¥Lftble CFiins A¢¢ IY92, 10 the ext¢nl ihat irtcoime or gaitts w'e applied eKclusively to churilabl¢ purpu8e8. T#nglbl¢ Ilx¢d Miitts llldividuul fixeJ 4sse15 coslii)g £0.00 or mure ar¢ initiuily recorded ai cobL ley3 ony 5ub5e4uent accumulated depreciEtion and subqequent #CULmulated impuirnieni lo88¢5. Deprcclfjtlon 4nd fimortlsatlon Depreciation is i)rovided on tall1b1¢ lixryl asgets SQ 08 Iv wriie off the ¢o$t or v&luatioN le8B any ¢$timH¢ed rcbidual value, oN'er their ¢xp¢¢ted useful econorniL life J¥ follows: TrAd¢ debtOT¥ Trade debtors are Amounts due froin cuslomcrs for mcrLhfindisc 801d or mices perfonned in tli¢ ¢)rdinRry ¢our3e of business. Trade debiors are recogni8 initially at (he traiisaction price. Thcy pr¢.%ubs¢qu¢ntly Mea1r¢d 41 ainortised ¢()%t using the effeclive interest m¢ihod, less PTovision for impatmi¢nt. A provision for tlie impairnient of tiade debioiE is establislied wlien ih¢r¢ 1$ tsbjeciive evidence ihAt the chitrity will not be Able to collc¢t all amounls due ac¢ording to the original t¢rniy of th¢ rEccivableg. Page 9
Ellesmere Port & Neston Community Transport Ltd Notes to the Flnan¢lal Stalements for the Year Ended 30 June 2022 Flllanclwl InstruentI ClfuslJlLwtlo Financial asseis and financial liabilities are recognised whcn the charity b¢¢omes a pwty lo the contractual provisions of the iiistNinent. Financial liabilities and equity insmimenis are classified &ccording to the sub5tan¢e of th¢ ¢ontr8etual arrart8ement$ entered In. An equity instrument is any ¢olltract thai ¢vidEnces a residual 11)t¢$t in th¢ ass¢is of the charity after dethetittg all of its liabilities. All fiiMn¢ial assets and liabilities are initially m¢&sured at trnn$a¢tion price (1Th¢lLlg traiJ5aCtion costs). except for those financial assets classified 0$ tst fair value through profrt or loss. i¥hich ar¢ initially measured ai fair vplue (which is nomNtlly th¢ tran5a¢tioll pricc exilLidill8 transtiOn costs). unless the Arrangement constituieq financing transaction. If arrnn8em¢nt rollbtitutes a fmancing trottsaction, the firtatL¢ial assei or financial liability is measured at the prcsenl valu¢ of th¢ futuJ'¢ paym¢nt5 disLOLmied HI 8 Inw'kel rale of intettbt for similar d¢bi insirumenL. Financial assds and liabilities are only offset ill the $tftteinent of fitjancial position when. and only when there exisis a legally enforceabl¢ right to s¢t uff the recognis¢d amounts and th¢ charity intends cith¢r to 8ctil¢ on a rtet b45i$. or to realise th¢ asset aiid setile th¢ liability simultan¢ously. Finan¢ial assets ar¢ der¢eognised when artd only wlien 2) the eontraetual rights ts) the cash flows from the fin&i¢sal ass¢t expire or are seitIe b) the charity trai)sfers to another paity sybstant1211y all of the Tisks and rardS of owDti"$hip of the financial ussei, or c) Ibe charity, despit¢ having retalned some, but noi all. significant risks and rewards of ownership? h tran8teffed control of the asset to anoth¢r paty. Fii)aniial liabilities are derecognised only when th¢ oblig8¢iort 3pe¢ified in the ¢onll7Ct is discharged, caneclled or expiTeb. Pagell
Ellesmere Port & Neston Communlty Transport Lld Notes to the Financl&l StAlements for the Year Ended 30 June 2022 DerlvailwefiHanclal in.flThm¢•its The charity uses derivatiye financial instNm¢nts to reduc¢ exposLire to foreign exchange risk and int¢r¢si rate movements. The chw'ily do¢5 not hold or issue dwivative financial ii)strunient$ for spe¢ulative puTroses. DcriTratiVCS 8r¢ inilithlly recvgntB¢d at fuir valuc al thc datc o derivative contrllcl 16 Qlltcd in117 and are subsLqu¥nily r¢n)LaxurLd tu iheir fair value Jt Qh reporting di1¢. Th¢ rci>ulting uain or Ios¥ is Tccogniscd in siatemcnt of financial activilies imm¢da¥iely unleyy the derivative iy d¢6ignat¢d and efFecliv¢ a hedging instwment. in which evcnt lh¢ liming of the recognition in 141at¢ment or rinancial activitie% depen on tlie ndiure ot'ih¢ h¢dg¢ rrlatiunship. Falr volue mea.YureweNf Th¢ b¢$1 ¢vid¢nL¢ of fair valu¢ is a quoted price for an identiLal ass¢t in un aLiive markel. When quot¢d priLc8 gre unavailable. the price of a r¥c¢nt tran,%aclion lor an identicdl Lisset provideb evid¢nu¥ of fuir volutt as long 88 their h8.% noi been a signilic&nt change in ¢conomic ¢iTcum%tlln¢¢s or 4 significant 13ps¢ of lime $inc¢ Ihe tronsaLIioii IlKJk pliiLe, If Ihc mftrket 16 )1018¢1iv¢ ond Te¢¢ni trn$#¢(lon& of on identicdl assol on their own aT¢ ntsi A good ¢stiti)8t¢ of fair vilue, the fair valu¢ is e5tim8tcd by usin8 a veliiation technique. J Ineomt from chMrltabl¢ #¢tlviili¥ Unre$tYleled fund$ GenerAI Totil fundg 10,217 TotAI ftsr 2022 Totol for 2021 6.846 6,1146 4 Other In¢iJm¢ Unreslrlcted fun(Is Gen*rAI Tot41 funds Fe¢y and %upplles Ret]tal ineome 3.N92 27.738 3,892 Total for 2022 31,630 31.630 Total for 2021 25,724 Page 13
Ellesmere Port & Neston Communlty Transport Lld Notes to the Flnanelal Stalements for the Year Ended 30 June 2022 8 An41yilg of governAn¢e support eost8 Unrestrlcted funds General Tot41 fundg Depre¢i&tion, amortisation And other similar 1$ Other governunce cost8 495 27.756 495 27.756 Totgl lor 2022 211,251 28.231 Tot#1 for 2021 27,151 9 Nrt In¢omlll8ltsutitslni rnwour¢ey Nct outgoing rcsourccs for tho y¢or in¢lud¢.' 2022 2021 T)epreci&tion of fixed llsg¢1S 619 10 Trnste¢s r¢muner*tlon #Md ¢xp¢ttiti I I ,St4ff ¢oi¢$ ThL a¥greie puyroll ¢osl¥ were as followy.. 2022 21121 Stnty coitg durln8 the year were: and salaries 11,690 No employee reLeived emoliiment$ of more than £60.IM)O during the ye4T. Page 15
Ellesmere Port & Ne&ton Communlty Transport Ltd Notes to the Flnand21 Statements for the Year Ended 30 June 2022 J7 Penglon othtr Behemes Defilled contrlbutlon pen$lon scheme The chatity operate& a defined contribution pension scheme. The pension Cost ¢harBe for the year repSentS ¢ontribuiions payable by ihe ¢hirily l(1 the Scheme and amounted io £Nil (2021 £Nil). 18 Fundg Ineomlng regourtes Rejourcrb expended B#lattee #t JO Jun¢ 2022 Julv 2021 Unr¢8trl¢ted fundA a¢nernl 110 44,259 BAlan¢e at I July 202(b In¢ornlng re&ource8 R¢source• expended Bolanee At 30 Jun¢ 2021 Unreilrlc¢ed fund8 Gcneil 109 19 Analyskn nf net aAietJ behvt•n funds iJnre¥trlcled fund$ 'I'plil l¥iids #t 30 June 2022 Tangihlc fix¢d ass¢t8 Curretjt Jss¢ts C.utYcnt li4biliiies 1,982 ,86 6,390 1,982 1.8116 6,39Q Totul net as¥et$ 2,522 Unr¢8trlettd rundi GentrAI Tot1 funds *t 30 Jurte 2021 Tan8ible fixed a$seL8 Current assets L'urr¢n¢ liabilities 2,477 2,083 4.b69 2,477 2.ORJ 4,669 Totol n¢1 bssets 1109 (109 Page 17
Ellesmere Port & eStOn Communlty TrAnsport Ltd Statement of Flnanelal Actlvities by fund for the Year Ended 30 June 2022 UnrestrReted Funds Total Totil Unrestrictsd Unrestrleted Fund$ Fulldy 2022 2021 Income ETrdowments from: Charitable activities Other incoine 10,217 31,630 6,846 27,974 Total income 41.847 34,820 Expendfiturn on: Raising liinds Char&t8ble tivItieS Other expendilure (15.971) (28,251} (18,120) (27,151) (109) Total expenditure Net expenditure (44,2591 (45,380 {10,560 Net movement in funds (2.412) {10,560) ReconelllatI• of funds Total brought fonvard Total canied forward (2,5221 109 This pgc does not forni pail of the stalutory financial staternent5. Pa8e 19
Ellesmere Port & Neston Communlty Transport Ltd DetAll¢d Statement of Fln8ncl¥l Actlvltles for the Year Ended 30 June 2022 Tot*1 2022 Total 2021 Chrtrtiuble 14imary pury08e tradin Contr¥¢iual in¢tsiM¢ froin ¥vv¢mment or piiblic authorities 5,838 4.379 4,013 2,833 10.217 6.846 Oihew liicome Fee8 and siipplie8 Renral ineome Other tneome 3,892 27,73H 2,676 23.048 2.250 11,630 ?7,974 Wfi¥e4 find salaries Sigff wclfarc 'I'¢leplwne and fAX Printing, p05tagc And Si&lion¢ry Coiisultshcy fees Li8818nd professional fe¢J I I I,C)g01 (1,144) {1,4371 {14.520) 1380) {1,749) {1,7001 1,250 18,120 Cht7rliuble aeilvlrfej Relit and raies Light, heat hnd power Insu¥an¢c Motor expen8e$ Petrol or di¢8cI Motor insurance Ntvtor repairs and Tcn¢wals Depreciation of motor v¢hicley {82241 {2,.3741 (12311 (6.IK)21 16,002) 16611 15591 {9181 (3,8881 (11,595) 12,909) 619 (8.1451 {1.7201 495 28,251 27.151 Other expemdliure B)k chkll'g¢$ 137 109 (3 This page does not form part of the stawtory financial statements, Page21
C'vilipV rLbi%irnliOll niimbcr.. U6?79786 L'litsiil) r¢gi.%irdiiun nuriibL'r.' 1121037 Ellesmerc Port & Neston Community Transport Ltd (¢1 LompAn)' Iiinii¢d by Wiiranieel Annutsl Rerx)M Firwn¢ial Stal¢menis for Ilie Y¢4r L.'iidi'cl.10 Junik ?U?S I:%A A¥iiiuntanLy Lid lia illm. SyLlid!'n Flini%hire C117 tsf.D
Ellesmere Port & iNe5ton CommunltTr' Transport Ltd Relerencc. Adinlnlstratll'e Detalls Se¢reiar Ail¢en J(>yLe DL)h¢rl C hxrlti. Re#l$trailon umber 1?1037 C'onip4DI' Ke¥lsir#ilon Nunibvr uth?7V7%6 I'h¢ LhJriiJ 1% ir1¥ol)rated in l-'nuluiid & WJl¢s. Ilnii ..lJ %iiinlaw. Abbei C¢nir¢ D()iir l)ni¢ P.11¢siii¢r¢ Porn C'he4hire I"H6S YBfr' Reglsitrtd Offl¢¢ Indtpvridi'ni fr'J¥mlner .%11 .4¥Lt>UIIIL' l.td ila AIMS l ('Iiup¢l & I'¢%lJ'¢ '(Iwniib R(ud VLhd)'n Mcild L"117 OED Pabrt I
Ellesmere Port & Jeston Community Tr&nsport Ltd Strategic Report forthe Tr'ear Ended 30 June 2025 The 1rnslee5. who are directors for IhL pufFK>*es of LL)mpnv law. pen1 th¢ir ytr21¢W¢ T¢Fd)n th¢ y¢ar eTrd¢ June 2(J25. in ¢omplianLL with 14{. of IhL L'ompanie% .4L1,O(. Th¢ styai¢8ir r¢w)n wa8 appToveiJ by lh¢ tru¥¢4 of ihe Lhariiy on 20 Mar¢h ?02fi and yignd on its khaifby- Cjrahdfji Julin Fair TnLxLt¥ 15rindA C Jn(k-land Page 2
Ellesmere Port & Neslon Communlty Transport Ltd Trust¢¢5' Report The trustees. who are direLiofb for ihe PUTPUS¢4 of compan). lam.. preseni the annual reEM)n iugeiher with the finanLiiil staiement5 audiior5' report of the charitable Lompan!. for the year en4Jed 30 June 2025. Objectlvts and s¢t1Y1¢S Public brnefir The ¢ompmy 1% a registered Lharity whiLh exists io proi(k safe. affordable trSPort to varkous communities within the area of Cheshire Ivest & Chester. The tnJs1ees Lonfirni thai tho haie complicd with the TequiremenLS of 8ectTon 17 of the Chariiie5 Act 2011 to ha%'e due regttrd to the publiL benefit guidaD¢e publi4hcd by the C.harits. Commlsskon for En8]and and Wales. Tru$let¥ and offlee Th¢ Irus1¢¢% and iiffiLers servin8 durÉn8 the year and since the year eTKi were Js follow5.- Tru$tees'. GrJh4yn John Fair Brrndd CaDd¢141nd Ronald Cand¥land Patricia Hazel K.51n Leslie Jones Stride Se¢r•ary.' Ail¢en Joy¢e t)oberty Sirueture. govern•Dce ind man4gern¢Dt Flnnclal Instruments Objectives ahdpollcle.f The iharity'i aLlitrilies expose it to a number of financial risks including credit risk. cash floK' risk and liquidiiy ribk. Th¢ Ub¥ of finanLiJI d¢rivMii¥¢% ib goi'¢rn¢d bi the ¢b&rity's poliiie% approved by th¢ iM)ard of tnJ5te¢s. whi¢h PToiide Wrilien PrillLipl¢s on the uf lin4LllLial derivaiivcs lo m4mage thes¢ risk&. The charity does rtot use derilative rjnital I11umeniS for speLulaiive purp(>qe4. Co.shfloh' nik The Lharity s dctivilies expvse li primarily tij the fin] risks uf Lhunges in foreign cuffency exLhan¥r rates dnd inleresi ral¢%. The Lharily us¢5 forei eirhange forward LLiniraLls and in¢ere%l rJl¢ swap ¢oniracls lu he41ge Ihele expusures. Ittier1 bearing 8sse¢5 and liabilities are held al fixed txte lo ensure certainry of cash flows. Pag¢ 3
Lllesmere Porl & Neston Communiti, Transport l.td
'rrustees' Rep
Eilegmere Port & Neston C'ommunitv Trwnspor¢ Ltd Trustees, Report DlJ¢ltssure of informltlon to audilor EJLh i¥UJlL'L ha% ¥iLp% Ihdl IhLy Liught io hav¢ k¢A as a intsiee in OTdeT io make IhernselNrs aw7r r¢liliani audii In(nlI0 and iu e51abli%h Ihal lh¢ ¥harily'¥ audilor 1% awarn of Ihai infom)aiion. Th¢ InlSI¢¢S confirni thai Ih¢r¢ iy no ittlomuiion th81 thL'y kTh)w vt'and ol'whicb thi'y know the audiior 18 unawarc. The arU] rep()rt Vd¥ apwuved by the trw¢Ley charily on 20 M4urh 20*6 and signtyj on ils bchalf by.. J(Ihrt Fr Trusl¢L 14r¥iidJ ('dnd¢land Pa¥¢ 5
Elle5mere Port & Neston Communitv Tr&Dsport Ltd Independent Auditor's Report lo the Memben of Ellesmere Port & Neston Communlty Transport Lld Opinlon Wc havc #ud5ted thc fitwiLiai siatemenib of Elle5mere Port & Nesion Community Transp(Trn Ltd (the '¢huTity'I for Ihe lear cnded 30 Jun¢ 2025. whiLh Lompris¢ the Stai¢m¢ni of FinanLi81 Acti%'ities. Balance Sheet. and Note5 10 ihe Financial Stalemeni$. in¢luding a summary of %ign]fiLg aL¢ouniing poliLi¢8. The fInLIa1 rLportinB framewvrk Ihai has been applhed in Iheir preparaiion 1% Uniied Kin¥dom ALLouniing Siandard& compnsiftg Chariiies SORP FRS 102 The FinunLial Reponinb SiandJrd appliLAble in the UK and RepubliL vf Ir¢land' and appliL¥bl¢ law (United Kin8dom Generall J. AILepied ALiouniin8 Pra¢iicel. In our opinion the finanLial 51aiemenis'. sive d mje fair ¥Èew of Ihe sldte uf the ihariil 4 affakr% a5 4t1 30 June 2025 an(1 of iLS inloming resources and appliLO1ion of re50uries. inrluding 11% iniom¢ and expenditure. for the year then ended; haNe been PToperly prepared in aLLorJHnLe with Uniied Kin¥dvm Generdllv A¢c¢pi¢d Accouniing Pra¢iice,' and h8Ne bcen prtpared Ln ac¢or(lanc¢ with th¢ requirements of rhe Companies ALI !IJO6. B4¥1s for oplnlon Vi'¢ ¢unduLl¢d otjr audit in acLordance with Iniem81ional SiandaTd% on Aud51ing IUKI IISAS IUKII artd applicable luw. Our re5PL)n%ibiliiie% under ihos¢ stklnddrds ar¢ funh¢T de%cribed in the dudiior re%n.lb1lI¢1e4 for the iiudLI vr the financial 51Ai¢menis section of our repon. W¢ independeni of the Lh&rii)' in allordLe with th¢ ¢ihical r¢quiTffln¢ntg that are relevani to our audit c)f the finaniial siai¢rneni.4 in the UK. in¢ludinJ4 Ihe FRC. 4 EthiLal Standard. and haN'e fultilled OUT oih¢r eihkLal r¢spon%ibiliiies in accoriian¢¢ with ih¢se r¢quirernenis. We belieN¢ Ihal the audit ei'id¢nie ha%'e obtdinLd suifiLL¢ni #nd appropriate to provide 8 bosi$ tor our opinion. Conclu51ons rtlatlng lo golng concer In Judiiiftg thL' tinajiciul 4ldt¢nient%. have concluded Ihai lh¢ tnL%ttts use ofihe going Loniern bASiS of accouniing in the preparation of the lin81 ¥iaiements is #pprvpriate. Bw%¢d on th¢ work we have perfonned. we h&%'e nol identified anv material unLenainties relaling io events or ndiiions IhELI. indib idually or ¢ollectively. ma). cas1 significant doubt on ihe Lharitv's &bilLty' to continue a5 a 8oin8 concern fL)r a peni?d vfht leas( tsvele monilLi from when the original tinancial stai¢meni% wer¢ auihorised lor is%ue. Our responsibilities and th¢ r¢sponsibililie5 of the trLLStees with respe¢1 io gokn8 concern are described in the rele¥&nt sectio of this report. Other Informtlo I'he Iru.%lLe% are responsible for ihc other irtforni4L(ion. The other infoTmaiiort compTi%es the infonnation included En the annual report. other Ihan the finjncial staiemenls and uur audiior'% repor¢ Ihereon. Our opinion on the financial slalemenls does not cov¢r Ihe other intijrniaiion und, rK¢rpt 10 the exieni oth¢mi%¢ expliLiily stsied In our repori. we du noi ¢xpr¢ss Jny forni of a55urance conclusion ihereon. In ¢om)eclion with our audil of the financial 51atem¢nts. our responsibiliiy is io read the oiher infomihtiun and, doing so. consÈder w'hether th¢ oiher infom18lll)11 Is materially inL()nsislenl with the financial $181¢meni¥ or our knowled¥e obiairted in the audit or oth¢N'ise appears io be maierially miss¢aied. It. we identify such Inai¢ri81 inLiin5isienLie5 or lippareni m¥leri81 Inissthieinenls. we are required io determine whether there is a m8ieri81 misstaienient Irt the fInCial siyl¢m¢nlJ UT a niaierittl n115slemen1 uf the L)Ihei infurnialiurt. If. ba>ed on the Work we hai'e perfornied. we conclude thai there is a niaierial missthiemeni of this oiher inforniaiiun. we are required 10 report thai faci. Page 6
Ellesmere Port & Neston Community Transport Ltd Independent Audltor's Report to the Members of Ellesmere Port & Neston ComDTrunity Transport Ltd We have noihin8 to report in this regard. Oplnion OD other matttr prescrlbed bi. the CompAnleJ Act 2006 in OUT opinion. based on the work undertaken in th¢ course of the audii.. the inforniatiun gi%'en in lh¢ Strategic Rewrt and Trubi¢e%' Repurt fur thc finunLiai year for which the finkrtcial sta¢¢nnt$ are ppared 15 LonSLsleni M'ith the finaniial siat¢m¢nis' and th¢ Stygtegii Rew)n and Twslees, Report hal'e becn pr¢parcd in acivrdancc wtth appliL4bl¢ le¥al requirements. ltttrs on H'hich we are required to report bv ex¢eptlon In the lighi of vur kJ)owledge undersidnding uf Iht charitv and sts environinent obtained in ihe courne of the udii, we have noi ideniifjed maierial mi%itsiemeDlt+ in th¢ Strate&yiL Repon and the Trustees, Rcport. We have nothing io reptsrt irt respect of the followin¥ matt¢rs wher¢ the Comp8ni¢s Ad ?LY)6 requiTeS U5 lo report 10 you if. in our opinion.. adi4uaie irUntIng reLords hove noi been k¢pi. or returtLS ade4uai¢ for our a111 have not been receiwrd from branihes nui i isiled b). us., or the fLnan¢ig1 siatement> ar¢ not in a8r¢¢merti with Ihe aLU)uniing r¢L(Trrds and returni. or cenain disclosures of trustees remuneraiion speiified by law are not m8de,' or wc have noi received all lh¢ infoTnJlltivn explandiiony we re4uir¢ for our audii. the dirrclor5 wer¢ not entiiled lo prepare ihe finanLidl 51aiemenis in JLLurddnLe with the bmllll CLTrmpanies Teg]m¢ und tak¢ 8d%'aniag¢ of the small i4)rnpanI¢ cicmptiLins in prepdrin¥ the dir¢Llvrs' r¢port fro]n the rcquireTnent lu prepdre a.%irnt¢glL repurt. Re$poDslbllltles of ¢rusiefs As ¢xi)Idin¢d mure fiJlly in Ihe Stai¢m¢ni uf Inlsiees responsibilitles (sel vut un pa¥v 41. the Irusie¢% JT¢ rc%ponsibl¢ for Ihe prepardtion ol-lhe findnLial sid1¥ettI5 und for b¢in¥ ¥¢ilisfivd that thei. uu¢ ond fdlr I'iew. and foT SULh intemdl Cvntrvl as the inlslees dthem)ine iy necessary lo enuble ihe pripaTa¢iun of finan¢idl stdtement5 that are frvtr from maierial mi%siaiemeni. whether due its Iraud OT eor. In preparing th¢ linanLi81 siatem¢nl%. th¢ tnL%tee5 ¥re responsible for asse%&ing the charity's ability tv Loniinue as a goin¥ c<)nLern. dibclts%ing. a% appliLabl¢, mait¢rs r¢ldtvd lu Ding ¢on¢¢rn and uling ihe 8vin¥ Loncern ba%is ur accounting unle%% ihe trusiees either inlend io liquidg1¢ the charily or to cease oper#iiuns. or have nu realisiie alL¢rna¢i%'e but io do so. Audltor r¢sponsibllltl¢s for ¢hc' Audlt of tbe finthel¥l sttcmcn15 Our tsbj¢iliv¢s are iv obiltin r¢a%vnubl¢ a%illran¢e dboul wheiher Ihe fLndnLiJI %lyleJii¢nl¥ as a whvl¢ are freL frvm mdierial mis%taiemenl. wli¢th¢r due lo ftuiid or err()T. and iu i%sue ali Au4Jiliir's repvrt ihai in¥ludes uur opinion. Re¥sonaL71¢ dSsuranLe 15 a hi¥h level uf assurance. bul is n()t 8 ¥uardnlk¢ that #n 8udii conduLied in aLivrdance H'ith ISA8 IL1KI will olways deierl a maieriAI MISS{ement hen il exisis. Nlis%uiiemenis can Jrise Inim frdud ur error and Lonsidered maieripl if, indEN idudlly ()r in Ihc og¥rc¥ale, they could reaionably be e.Ip¢il¢d Iv influenle Ihe economic deLiSi0rt5 of u*rs iaken on the b&sis of these financial sthtements. The exienl to which our procedures are Capable of detectin irr¢¥ularilies, including hud is detailed btlov. Pa¥e 7
Ellesmvro Purt & Ne%ton CommuDlti' Trxnspvrl Ltd IndepL'nd¢nl Audltor's Reporl tu thr li.]her of F.IIL'ymerc Purt & lieslun Communlti. 'rranspi)rt Ltd All bank tsiLOllllli reiuniiled All liubilitlLS moiiiliired 01) a rL'8ul¥r bLi$ R¢¥ulur iW%i¢¢ Ill¢¢lilikl% Iti disLUS4 &nd risk Iniii¥41iun Illl of ijur rtP(brt Thi% riii{bi1 1 tTiailL 4vl¢l>' io lh¢ ihuriiobl¢ Liirnpany ¥ Irule¢iD. as J tK)dy. In M¥c)rdnnie with ('hopler 3 ()[ Pon I h Lll- IIIL ( Iiiiipani¢s Ail ?(Iiih. (jur ilULlil w'urk- bL'¢ll un(Irrtdken Nci Ihdl w'¢ rniyhi 4lal¢ li) Ihe Lhai'ii>'4 Ini%l¢eA IhLF%e mthiier¥ wr arc Tequircd its %iale i() Ih¢m in uii iiu(IIliiT'% f¢FKJrt ond lur nii (Iiher puryKi%e I'ci Ili¢ I'iill&NI kxi¢iil Iru¥ie¢¥ bvd). lur Judii %'1)Tk, fcir thi% r¢pun, i)r lisr lh¢ upii)iuiih we ha&¢ lomied. Fur and bchull'LTrt' I.SA AL¥4Iunt4bniv Lid i'u .41NIS. Siuiulvry AuLlil(?r N¢lidJ'n ('117 (Il- r) 211 Mur%h tiU?t)
'siiJ)[u?Iiris IE!IUEUlJ )saw J() urd IvJSttiu! UE uuni Li 01 [18oSFd uo sa)cw )4J. PJ¢ilV()I PaW¥J hPUIIJ 1111()I PJ¥,IUC)114AOJq 4PUIII IEIII I PUIIJ JV IlnllTIITr.IUOJlI IJ 911 ILxc)' JJni!pu.7dxJ IRIIIJ. I%Xl't¥ un oJniipuiidx'.I ¢.() Stpt'E I OUll).)Ul.la4K) t'l I '.WOJJ %IUJU1440PII3 PIIK )WQJUI [l ITIO J. spiinj P,11.7lJlS•Jllil Ll pJt,ttJiTri p?wY) &puiiJ iiii)I PJP.AUnJ iylni)Jq 5PUI)J IIEir>J. %punJ Jo Uoii¥iii)uIIx spuiii ui iu?iu) low i?N Ihl tr'nL .)Ini!pu.?dxJ iii) L ILXtr'4tr1 161Y'IL IhlH'¥L u¢} aJHiipuDdY J iuniiii JJHIO US0'%1 DSO'X I .'111OAJ $111)TUllnPU J Pllll alUOJUI aiijK. sioz spiinj P•I)IJI5,)JUIl (s.)ssi)I pul suioj pJsiu207)x iyio L Jo iuawJivJs Juno3Jy aJniipu•dxH pu¥ a4uoJui 2uipni)ui) zoz aunr OE paptsi Jva.i ayi JOJ saiJ!.IiJ)V I*SJUllllA JO IUOIUJIYI¢i pii .ii!unwwnJ u01sa ? Ijod aJaw5aii"4
F'lle%inere Pori & Ni eslon ComrnunlN' Transpi)rt l.td S¢Mtenic'nl uf Tr"Inxni'ial .Acili'ltle% ffir the l'i'ar Tr".nded .ID June 2025 {Includlnx I nci>niL' #nd Eipc'ndiliirL' Ilccuunt #nd ¢italenii'nl i>f -fotal Ri'i()xnl%i.d Galns and Lossi'5) All of ihe Lhuriii. N u¢ij%'iii¢% driilc IrLbm Lui)iiniiJng vperaiivn¥ ¢JuriDbi Ihe dbLTriI IM'U p¢ri(Id%. The fuiid.4 breukLluw'i? flir 2024 1% shon in noie 17. Th¢ noi¢¥ on pugcs l ? iu ?2 liinii uii ITii¢¥rMI p¥n ol'lh¢ liiwn¥ial JiJi¢iiieiiii. Pu¥¢ 10
Ellesmere Port & Neston Community. I'ran$port Ltd Regi5tr9tion number: 06279786 Bal&nLe Sheet 99 at JO June 2025 202.4 2024 Ixed assets Tllngibl¢ a55els 13 21J55 9.412 CuTrenl issei$ fa%h Ji bdnk in haThl 14 5,531 2,6X3 C-redito= Arnovnls f•llinR due within otte Tr'e#r Net ¢urreot l&J)biliiies 15 17.6531 17..1371 14.fy54 Nel A$Jet5 4.758 Fllnd5 of the rharliv: [InrtSfrirted in¢on futtds UnrLstriilLxl luTrJ IY,433 TO1 ftyads 4.7511 For Ihc fanCIal v¢ar ending 30 Jut)e 2025 tlK' chariiy wx¥ ¢niiilcd exempiion awjil undcr %ectJon 477 01. lh¢ CompaniLry Air ?IXJ6 re1lg ts) %tndll LompilttiL. 'r¢¢to, rEsw)n¥ibilitic4'. ThL' memlx'T4 haNL not TequiT¢d the charity 10 an audil of lis aLL(?unL$ for the y1 in qu¢s1 a¢LrdaLl. wilh 4¢diort 476.. drtd Thc dirLXI(v% acknowledgL IhL'ir [)nSIbili11t$ for cvmplyin8 with Ihe rLyuirvmEnts of the Aci with r¢ypLTI I )¢ruuniing re¢ords and the prLi>ardlion of aLrvwii5. The fLnanLial ilal¥m¥nt4 on pa8es 9 10 22 r¢ appro¥1 by thc tTU51¥Ys. aThl au(huris¢d Ivr i$5w on 20 and sign1 on Ih¥w bEh*lf by.. John Fair ¢L "nda C Jnd¢land Truyl¥¢ TbL' not¢s on p&g¢s 12 to 22 10T an integr pan of ih¢5c financial 518i¢m¢nts. Pagl I
.Ile%mere Pori & fi'eiion C()mmunlii' Transp()rl Ltd
'ot¢s to the Flnanelal Stalemcnls for the lemr EndL.d .10 Juni. 2025
I C'hAdii' 51•tu
Th¢ khanly i% Iiiniicd bi. siuaranlee, inLLirpiiriiied in l.'nglind & Il'ulk%. and L(Tn4equ¢nil% dÉiL.% nibi hi'¢ %hare L&Pllul.
E4Lh ol" Ihr Ini8i¢e% is li&ble io kuniribuiL a]1 111)111 nvi ¢x¥iedin¥ LS'il lom'ords ihe a4&¢tS Lil. th¢ Lhoriiy in ihe
ei'cni ol- IiLiuidJiion.
The Jddrei& uf lis re¥isiercd oftiLe 1%..
Ilnil A.1
SiuiilBw Abbr), By4ine54 Cenire
Dov¢r l)rii'c
l.'Ile%in¢ri PLTrrt
Chc%hirL
Cllh5 Ylll..
Th¢5e firhanLial Sldlrmeni were 4uthuriscd for iK%uc b), Ihe Irusiee% oil NlarLh •U?6.
2 .4rrountlhk polldej
iigvnif14Th1 Accouniliix poll&1¢$ ¥nd Accounilnki
ThL IFI'iiiiipul Li)ulli1[7 pvli¥i¥% AppSLL'd iii Ilic prepiWiili(>n (Il- tIILS1 fiIiuniiJl Iiai¢rnenls are $Llt out below. The%i'
p(Trliile.% hai'¢ been Lunsii¢nil) applieil iu &ll Ihe pr¢>illi4d. unles% t)Ih¢ni'is¢ 4iuied.
Slmtemi'iil uf cvmpllgnce
Thi IiiiilllLl411 %liiiLJllinls hoN¢ b¢L'n PTep&red in aiLoidunLe iwiih AcLouniin¥ and Rewtrniny b>. L hariii¢>'. tstsi¢iiieni
Rii?i>rlinbT Siitndiird AppliLJbli In IhL UK Lind RLpubli¢ of Ireliind IF-RS 111711 IIN¥ucd in C)LiohLr l(IIiPI - Ichttritie
8()RP I FRS 111111. lh¢ FinanLiJl R¥p
Ellesmere Port & Neston Communlt}' Transport Ltd otes to the Financial Stalements for the Year Ended 30 June 2025 In¢ome •nd endowrnenti ExpvDdliuTt All expenditure 15 re¢ognised onie there is a legal or Lll4trultIYe obligation to Ihal exp¢nditurc. il is pri)bable settleilluii is r¢quir¢d and th¢ amount Lun be measured reliably. All LV%i$ &re thI1(Ul¢d io ihe oppliLable expenditur hLuding Ihal ll¥8rebTule .4imilar LOSt5 to ihul La¢e¥uTr'. Where LO81& cannoi br directly attribui¢d io partiLulaT heuding they havr bern ullvLgtcd on a ba81% Ltsnsisieni with the u8e of rewurc¢s, with i¢niral staff c051$ 4llo¢aied on th¢ basi of lime ¥peni. und dcpreiithtion ¥hurg¢s ulloLoied on the porti(Trn of the asset't4 use. Other 8upptsn ¢0815 ar¢ I1¢d bayed on Ihe spread of 5tT¢0[s. Th¢ic ur¢ iniurred in u¢traLlin¥ Yuluniory inwom¢. the manYMent of irtvestmeni¥ and Ihoye inLurred in tTailin¥ #Ltibiiie% Ihui raise fund5. Support eoits SILPP(n LLS%t¥ inLlude ¢¢ninLI tunLIIL)ii% hMNc bven All(ILuied i(1 uLliviiy co%1 Luie¥(Jrii% (11) a ha¥ii ¢(In%iit¢nt with the ube ofre5uufLeS. for ¢xwnpl¢. alluLaiin¥ propeny by flLK)r Mrells. tsr Stuff by the lim¢ and ()Iher LIHi8 by IhLif utJ¥e. Cio%ernn¢t folts Theie inilud¢ lh¢ 104t5 Illtribulyble to the Lhuriiy's complionie with Lun%tiiuiiunal #nd %talutory r¢qu1M¢nl%. includin¥ pudii. sirnie¥ic muna¥¢m¢DI Jnd trusiee% m¢eiing¥ and r¢imbur5ed expene%. -l-hL Lhllrilv i¥ cunsidered 10 pus$ the tests 5¢l oul in ParugNph I Sch¢dule 6 01. the Finance Aci 2010 and therefore li m¢¢tx Ih¢ definiiion iharitJbl¢ ¢ompAny for UK LOry)oralLOll Igx pUrpe5. ALYordin&ly. the Lhariiy 14 p()i¢nliully ¢.xempi fnim luxution in r¢.iptil ol- in¥ume or cupilal ¥uin¥ reLcivcd ithtn Laie¥vries Lovered by Chupier 3 Pthn I I of Ihe C'urpur&Lti(Trn T4x A¢1 2010 or SeLlk(?n 750 of the 'fHxaiiun u( C'haryrmble ALI IYY2, 111 the iXl¥ni ihai yuch incom¢ or goin8 4we upplied ¢xclusiv¢ly to charitable purposes. T Anllble fix¢d giM'tI Indiliduiil fiAed £1S.%el¥ rosiing £0.00 or more ATe inilially rtiorde41 11 CUSL less any subs¢4uent YLLumulai¢ depreliaiion and Suequtftl #lUMulated impuirm¢ni 105ses. D¢pre¢l*tlon and 4mortliAtIii D¥i)r¢¥iylivH 1% pru¥ idL'd un IuJib7ibl¢ fixed us&eis su 418 tD wriie off the LU&t vr kMIuO1iLTrn. le65 estim)lul rn'4iduyl vylue. ¢)ver their e.xpe¥ied useful eLonomiL life us fullvw5.' Clsh #ttd ¢#Bh equSI'41enti Cdsh #nd Lash e4lIL%Ienl4 ioinpri5L cash on hond and Lall dep05ilS, and oihcr short-iernj hishly liquid iniestmenis thal ar¢ r¢Jdily Lonvertible io d known 0nI of r4$1i and or¢ ¥ubjeLI 10 Jn insilfIlnI risk 4)I'¢han¥e in %'alu¢. Pa¥e 13
fr'lle4mere Pijrl & Nesti)n Communlti. Tran5pThrt Lid
tL'S lo the Tr Inanclal Si4leinenlg for ihe I'emr F.ndcd .10 JunL' 202$
Burro in#1
Inik'r¢41-tr)k(LTlnb Ix)TT(Iwin¥ QTC il?iliyllv r¢iL>rd¢J di fuir ltrJlu¢. nei (If irdi)lIory Lolls. Int
Ellesmere Por¢ & Neston Community Transport Ltd Notes lo the Flnanclal Statements for the Year Ended 30 June 2025 FlnanclAI InstrnmeDts Cla5.%lficalion Finaniiiil assets Ortd financiat liabiliries are reco8nised when the eharity beromes a porty to the contractual proi'iion5 vf the in5tnJmtnt. Finaniijl liabiliiies and equity instrument5 arc clas$ificd aiLordin8 to the substance of the contra¢tU81 orrongemenL entered into. .4n equil> instrument l5 any ivntraii thdi ei'idenLes a residual intere51 in the assets of the Lharity. after deduliing all of its liabiliiies. All finanLial assets and lidbiliiie5 are initially me&4ured ai iransaLiiun priLe liTrLluding tTan5aLtion Loslbl. exLepi for Ihobe finanLial d.%%ets classified ai fair 'al¢ Ihrvu¥h profit or loss. whibh are initially me&sured ai fair ¥alue (h1¥h is numully Ihe Transaciion pri¢e e.KLluding iran%aLiion co4r%l. unl¢%% lh¢ arrangemeni L()n%iiiuie$ a financing trarL%aLtion. If an arrdngemeni ¥on%lilules a financing transaction. Ih¢ f%nan¢ial a55el ur finan¥idl liubility is measurcd ai the pr¢sent %8lue ol-th¢ future puymenis ditsLouni¢d at a markei rate of iThtercst ftsr d similar d¢bi Instrunt. FinanLial aK%¢ls and lJabiliti¢.s are onl>. off5¢1 in the stai¢meni ot. linaDiial posiiion when. and unly when ih¢re ¢xisi 8 l¢gally enforce4hble right io sel oft the rccogni&ed amounts and the Lhariry iniends ¢iiher 10 stttle on a nvl b&si5. L)r to realibe Ihe et ond Settle the liability simulrgneously. Financial &ss¢ts yre d¢recogni5ed when and J. when al the contractual rights io the Lash flows from ihe financiol &gsei expir¢ or are %eiil¢d. bl th¢ Lhurit). Iran5fers to anoiher pllrtv bubstaniially all of the risks and r¢wJrds of ownership of the finonLial a5¢t. or cl the LhoTity. despttv haking r¢tsin¢d sr)me. bui not llll. silficat risk>- ond reward% vf vwn¢rship. has tran4f¢rT¢d Lvnlrvl ofih¢ J.%set iu Jnother PlY. FinanLial liabiliti¢$ are derwogni*d only when the obli8aiion specified ID th¢ iontracl is disLhor¥td. ¢ancelle41 or expires. Page 13
Ellesmere Port & Nesion Comniunlti. Tran%port Lid
otes to ihe Fln4ntlal St8lemvn15 for the I'exr EndL'd 30 Jun¥ 2U25
Ikbi iiiiirument¥ M'hiLh meLI the fLilluwin¥ L()ndiiiop4 are &ub%iyiicnilY med%ured al thmunis¢d ivsl Ii%in¥ ihl
effeLli%'e inte%1 meth(xJ'.
191 The ioNlrttL'lual reium 10 lh¢ holder Is lil o Iixed ainvunt.- Iiil J 5%111¢ IIKed rale OT 11 PO%IILve i'¥riyble rlltr: i)r
liiil a combin41ion iTrf a Frfjsilive ur u negaiik¢ tix1 rdte J rwsiiiN'¢ N"anoblY rote.
Ibi Th¢ 4L>nirJ41 Inu%' prui Idi Icir r¢PJ}'11ILIll% thfih¢ prinkipill ()r thc rLiilm lil lh¥ hthlder Ibut nvl bvihi Iv be linked lil
IL %iri¥lL TLlti'anl obscrnybl¢ inJ¢x vf L-icntr&LI priLL inflation uf thc iurrL'rKy in whi¥h IhL Li¢bi instrnittciii i
en4)niinuled. pril% iJLLi %uth link% are n4Jl I<%L Tu¥ed.
ILI The i(TrnirnLI mai pru%'id¢ fur a d¢lerniiNbl¢ iari&lllill vfihe r¢iurn iu thc huldcr during lh¢ lil¢ isf Ihe instrument,
To1¢ of int¢re%l W)J 4Jii4fiLs iu114Jilivii (al
Idi l-li¢r¢ i) iiii lui11rLith1 pru% I%lL)ri Ilidl iuijld. b¥ 11% ILnns. rk.¥uli in th¢ hv14JL T Ii)¥in¥ lh¢ priniip411 amuuni iir 4n%'
iniefesi uiiribuiabl¢ lo lh¢ cutT¢ni p¢rivd (Ir pnvr p¢ri()d%,
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Elle5mere Pori & Nes¢on Communlty TraDSPOrt Ltd Notes to the Finanelal Statements for the Year Ended 30 June 2025 Derivqilvllnan¢i41 in.iirnmenlJ Th¢ chanty deriv81ive finanLial inibtrurnenis to reduie exp)sure ¢0 foreign ¢xihang¢ risk and intere81 rote mo&¢m¢nts. The lharity does not hold or issue deriv81ive finum'ial instNment¥ fur 5peiulo1iv¢ purw)ses. Derivdtiv¢s ar¢ initially TOld at fuir the iiale a d¢rivaii%'¢ conirnLI i ¢nl¢re(l int(} and dre sub¥equen¢ly r¢inea%uTcd i(Tr th¢ir fair %alue ILI ¢aLh re)MInu dale. The Te%uliing ¥aii) UT I(JSS IS Telognised in stdiemeni ol finanLiul OCtii'iti¢s immedial¢ly unles% thr deriidlifve 14 d¢%ign4ied and ¢fftiiiv¢ 8.% a hed¥in¥ instnjmeni. in whiih eveni the timirt8 uf the recogrtilkon in staicmeni ol'linanLi81 aciivirieA depends on ihe nJtur¢ of the hed8e relaiionship. The best e¥ id¢ni¢ uf fair tralue i% a quolcd PriLe for an Ideniiial in an akli%'e murkffl. When Quoied priie% unai'ailable. the price of a recenl IrJni4aLiion lor an ideniiLal a%%ei pr(>Nide% evid¢nLe lif fJLr 1¢ as lung iher¢ I.% ni)I been ll 41lfIlnI Lhan¥e in economic cirLumlfjnies OT J i¥nifiLl lllpse ot-Time %JnLe ihe iran4gLiion i(KTrk ploLe. It. Ihe murkei is nul UL(ive und reLeni Iruns4ciion5 Ot-an identlL&I D%s¢t on their own Are noi 8 Bood estimate of fair %thlu¢. the fuir I.U¢ li e%tim4l¢d b> using J i'uluBtion leLhni4ue. J Incumt from ¢hArlt4blv ittli.l(les Unrvstrltted runds G¢nvr41 'Totl fund l N.VJU I11,V50 Total for 2014 l N.USV 111.050 Total for 2024 13,345 13.345 4 Other Inrome Ilnr¥Jtrl¢i TDl&l rutsdJ G¢ncrl FttA and yupplies Renithl income 6.876 61,o:y 6.876 61.V?X Toi#l fur 2025 07,gU4 67.gV4 Total lor 21124 su,?0: Pg8e 17
Lllesniere P()rt & .N'e$ton Communlh. Transport Ltd otcs l(p the Financial Si#lc'm¢nts fur the Tr'i'ar Ended 30 JunL, 2025 5 Lxpendlturt r#iJln# futtd¥ Llnreytrict¢d funds GenerAI Tot¥l rundj All(K'.Iled 4iipp)rt L<)%ll -1.76? 3,7b! I'oi#l for 2024 3.7b? l-otil li)r 2U24 'TotAI rnsls 6 Eip¥mdlturL' Ort rh•rliabli' ¥ctl%ltle5 Ilnrejtrlcled fund% fulld5 (iv%'frnWlL¢ kC)%t5 4h.4¥7 4h.4X7 10191 lor 21124 -11),4 -IV.4yI) 'roi#l rxpi'ndltiiri, 111 4iddiliL>n Iv IIK c.Ip¥iidiiurc unJly%¢LI dhii%¢. Ih¢r¢ 4lT¢ iilsu erriunii ill- L46.4X7 1 !V24 - L3Y.4WI thhilh reldie diieiily Iv Lharilbl¢ d¥ll¥llJ45. SLL iiiiie b lor fiirihLI d¥wJIJ. 7 Olhvr expindlturL' Pllge l¥
Ellesmere Port & Neston Communit) Transport Ltd Notes to the Flnanclal Statement5 for the Year Ended 30 June 2025 Unrestrlcted fundJ Gener•1 Tot&1 fundj Not¢ Other Te0¢$ expended Totlll fvr 2021 113 8 Anil)'sli of 80)ernance aDd Support CO115 Unrulrlrled runds Gtneril Total fynds DepreLiMiion. amoni%aiion and uiher 5imilMr rosis Other 8overnanie cos Totil for 20215 7.IXS 39.3(b2 7.1115 39.3U? 46.4¥7 46.4N7 TDIAI for 2024 3Y.4YY 34).499 9 Net In¢ornlngloulgolng r¢50Mree% ¢1 in¥tsi?iin¥ re4u4ar¥¢s Ivr lh¢ yeor include: 2024 Depreiiiiion ol'fixed ussels 7.IXS 2.353 10 Trujlcei remun¢r•tlon nd vxpeni Thi &g8rebiBle P4yToII costs werc Ms folluw6.' 2U24 51Atf<o$t5 durlnx the yer were: 20,t)37 16,726 No employtt received cm(FlumenlJ ofmure thjn L60,UOO durin¥ the year. P¥¥e 19
Ellesniere Puri & Nesion Comniunlti. I'r¥n%port Ltd rlutes to the F InanclMI Statements lur the l'ear Ended 30 JunL, 2025 12 TIxAilon The Lhunty i% a rcbyiylcr¢d ihani% and iy ih¢r¢fore Lxeinpi froin laxulioll. 1.1 T•ttglhle fixed h%¥tti Motor i'i.hl¢les I'¢bt81 pll l Julv 2074 .4t .IV Junc DvpreclAIIDn 101.y< 7.1%% Chiiwbie for Illl year 7.IXS Ai .11) Junv )Ii.S i't book i alu¢ ?1.535 AI IU JuiiL ?U74 14 C5h ix5h ¥qulalL•nl 2U24 Q'ash i)n hjnd Ch 411 b&tnk iou IS CridltiJr5'. 8mvunts flllnk¥ duL' Wlthlii une ieAr 2024 C)Ih¢r luun% 3.743 '..I'l' ¥rJni r¢pa)ahl 7.h£3 I'age :O
Ellesmere Port & Neston CommunlTh' Transport Ltd Notes to the Flnanclal Sta¢emeDts for the Year Ended 30 June 2025 16 Penslon other schemes Denned £on¢rlbutl&n penslon ich¢me The Lharhty opernies a defined coniribuiion pension SLhtme. The pension cost charge for the year repreKnts ¢ontribu¢ions P9yAbl¢ by the iharity io the Khem¢ Bmounted ILI INil i?074 . £Nill. 17 Funds B•lNn¢e #i I Juli 2024 IneomlTr resnurcvs Bal•ncf •t 30 Juni. 2024 vxpi•nd*d UThrestrlcted fund General 3,898 8S.954 7U.419 19.433 Bmlince 411 Julv 202J In¢omln¥ tOurCeS Resourc xpended Bal&n¢e Al 311 June 2024 UnreJ¢rlcted fundA 3.898 63.547 62.6x7 4.758 IY Analyils uf nt¢ aiie¢s between Tundy Unrvsirlctfd TolAI fund% M( 30Jumt Jeneril Tangible fixed weis L urr¢nt oq4ety L urreni liabililies ?1.535 5.531 17.653 21.555 5.531 7.653 Toi&l nei as8eis 19.4.13 19.4.13 Unrtsirl¢ied TDtAI funds It 311 June 21124 (Jf ner#1 Tanuible fixed osye C urr¢ni a.58el% Curreni liabiliiies 9.41 2.6¥3 7.J371 9,41? 2,6X3 7,337 Toial oet Jsseis 4,7511 4.7511 PJge21
F-Ile5mere Port & N"et61iin Cornmunln I'ransporl Ltd oles to the Tr"InAncl41 Stuleinents fi)r the l'ear Lnded 30 Junt. 21)24 111 AnAlI'sl% ol rti'l fund5 AI .IU June 2U2.q At l Juli 2024 C&%h ui biirik oiid In hand ei dLbi ¥Kt .IlJ,lunL' 21124 At l 21J2.1 4t bunk an41 In hund .-i?J 4..17 1 N¢1 d¢bi 4.-173 4.373 211 Relaled p#rl% IT*nsirilon
Ellesmere Porl & lieslon Communltv Transport Ltd Statement of FinAncial Actlvltles by fund for the Year Ended 30 June 2025 iinre51ricted Tr unds Total Totil Llmresirlcled Ullrey¢rlcted Fund5 lund 2024 Income and Lndowmtnis from: Chariiable HLtivilies Oiher inLumc 111.050 h7,904 13.345 T4)ial inLome 85.Y54 63.547 Expvndliure OD: (?3.1119) (4fi,4%71 1?3.111111 Charilable yclivilies Oth¢r cAndi1Ure Tot81 exp¢nditUTe Nel income 62,6117 1.S,533 860 Nei movement in funds 15,535 860 Re¢unclllAllon of fulldj Tuial fuThl4 broughi forwaryl 3,Xl)X 3.xgx Toial funds cgrried forw4r 19,433 4,7511 This p8¥e does noi fvrni of ihe slalulory limncial stsiements. Pa 23
Ellesniere P(Jrt & INeston Comniunlts. Tryniport Ltd Detill¥d Stthlement of Flnanclal Actlb'ltles for Ihc Yc#r Ended .10 June 202$ -I'olAI 2024 Ine(Ime Mnd kndow"ments Irom: Cliiiriidble iiilll iiic$ lthi)Jli 4ed bclowl Oih¢i' ii)LLin)¢ Idnulyhed bLIIiw I I X.U411 h7,9(H 13,345 .$0.)o! 3.-$47 b.xpenilllure iTrn'. 1*3,111111 I.IY.44)lJl churli111L 4ILtii Ili¢% {unul)'S¥d h4.1(7wl ()Ihvr expenditure lun#l>'4Ld b¢liiwl I vtal eKp¢ndiiuTe Nei InLL?1I1¢ 14fi.4X71 i ?(J.4 IYI Ib?.h1171 Xhu Riiciinclllmllvn rpl fiindi Tuithl lun(15 bft)uylii ILirM'ard T()lal lunil4 Larriid foNdT 3.X4ly 3,84)¥ 4.7.1¥ l-his i?ay¢ n(Il Iurill Piiri cil lh¥ 4iiiliiliirY Iinaii¥ial $thi¢m¢iii$.
Ellesmere Por¢ & Neston Communlh. Transport Ltd Detalled Statemen¢ of Flnanclal Activitles for the Year Ended 30 June 2025 TotRI 2024 Tot*1 2024 Charii&ble 4ciiwiiies Primary PUryKJse trading COntr.1Ual iniom¢ from government or public authvriiies 10.315 7.620 5,7141 18.050 13.345 Oiher Income Fe¢% and ¥upplie5 Rental in¢orne 6.876 61.O?X 5.084 45.11 67.Y04 50,707 Wage5 aThd salarics Staff irdining Siatl'welfare T¢lephone wid f&K Legal and professio1 fees 120.0571 116,7?61 11,7%6} 3.471 ?.831 123.8191 Charliahle ortlvlrt¢5 R¢ni and rale% Li&hi, h¢ai and power In%urdnLe Motor cxpenses MoiLir insufithLe Mlltor rep8iTh w)d renewals DepreLk¥iion of [1[ ¥ehi¥l¢ {9.¥%71 19,1851 3.0171 (1.343} 15.3941 11,46X) 14.117t4) {19.•311 11.7?f•) 7.1x5 13.0461 2,353 146.4¥7 139.44)9 Other expendiiure Bank iharg¢% This pa¥e does noi fonn part of ihe statulury financial stalcments. Pa¥¢ 25