EllesiiiLI"e Poi-t & Nestoii CoiniiiLllllty Ti-anspoi"i Ltd
Y¥&ir l_.IlilKxI .11> JuTILi 11)_4
Charity Commlssion
12 JUN 2025
Receive
MiilLI

I.'.IIL'%lllÉ'i'I' I'lii'l &k- N-iilii li C'i>iiiiii uii ill 'l'i-',iii%i)(hi'l l .l(I

IlI.IL'i'i'llLL

l.:Ilesmere l)urt & N'e4t()n Commvnitl, Ti'¥iiisport Ltil
.Sti':ItL'XlL IIL'purt for tIIL, I'Liiir fi.ii(IL.d .10 Juiii, 2024
I'IIL IfLisIL'e%. iilio &ifL Ilirecioi-% Inr IIIL PiiFPiTrSi% ol-LoriipJii}- lai%'. prL%iii( Ili¥i[ xifaii¥iL ILPiiri Ii)r 11)¢ I'¥iir ¥iiclLd
)* Kl.'IrLlI l(l)i.'Inil %ik¥llLiI iiii il% l?Lli:Il I"l)y.'

Ellesmere Port & iTreston Community Transport Ltd
TrusteL'S' Report
ThL IIiisi¢Lb. iyhv iifL dirLLtois for IhL purpL)sc% vf iuii)Pion} Idiv, prL'SLni thc dnnudl rcpoi1 togiiher iyith il?¥
finaiiLial %tatcnicnl¥ aiid iiuditiir%' re￿)[1 of Ihc ihJrii.Ible cun)P£iny l(>r ilic year ci)dLd .In .luiic 21124.
Objcctlves .Ind uclivitics
PiibliL. beiiefil
Tlie COliill¢111V IS rebii4lered cliarity ii'hich e.xisL% lo proi'ide 4afe* c1rrordable Ii'aiibpon 10 i'arioLlS COlI?niiii)iti¢b
i'iihin Ihe arell ol'Che>hire 11 esl & Cheslei.
Th¢ illlStLes confirni IhLii IIIL J. Iialc complied ivith ihe requiirnicnlb of scct701i 17 of tlie C.haritics Acl 2011 to
1111 I'e Llue res>¢lrd li) Ihe PLtbli¢ ben¢lii g?uidan¥e publi%lied b!. (he Clidfiii, Comi?iission for InL7laiid dnd Ivales.
Trustees and nrfieers
The Iriisiees lind orrieer& s¢rvins duringi ihe vear lind sinie Ihe vear end iiere ai folloii's-.
Tru%lces'.
CJral)ain John I"aTr
Brcnda CandeliTrnd
Konalcl l.-andclai)d
PalriLia Ha/el Kync1s10n
Leslic Jtincs
Dai%'ii Siride
AilcLll Joi'cL Dnliirty
Siruclure* goYcrnAn¢e iifid nifinagcmenl
Ii iiianciJl i#strun)entS
OlJjcpt'tllTLiS aiidpiJliL'ies
Tlic clillrity's aLtii'itie.s LXPQSC It to a nuinbLF nf IiTl4lTIC1471 ri5k.s iiicluding crcdil risk.. cash floi%' risk aiid liquidity
ri%k. I'IIL usc of liiiancidil Ilcrii'alivL)% j% iyn¥'Lrncd by the cliarit5's pnlicies approi'L(I by rlic board ol. trLI.sIccs,
.liicl) proi.id¢ iwillLl1 pi'inciplis on IhL usc or rinanLial d¢rii1411ji"cs io m<iiiagc il)CbC risks. I'li¥ charil}' docs Iigl
Ilse dLri%"lliii'e financial ii151rui?ienis lor ¥peculaiii'e piirpose%.
Cu.i'liJliJii' ri.%k
Tl)e il)L1rity s aetiwilics c.Ip()sc li pi'iiiiarilj in Ilic financial rtsK"s ot. chaiioe% in foreign ciirrcF)i¥' eicliaiigc ralC.q
lid intcrL.41 ralcs. Tli¥ cliarit). uqcs foreigt? cxchanLTC forni'ard contrncts Liiid iniLfLS1 rtstc sm'ap coiitr41ei% lo IiLd,,c
111¢se cxpo%ur¢s.
Inieresl bearinbt assels and liabililies are held ni fix¢(fj rale tu ensure cerlainly ofcasli fl0I1'5.
I'a¥L 3

Elli'51nL'ri' Poi't & Nc4ton Coiiimuniti, Ti'aiispol'l I.t(I
'115IL'L'%' Repiii'l
Cri'ilil i'i.¥A
.'1%5¥1s .'IrL" I)iiik hiliiici% Jnd c4511. IT:
I'IIL. c fi

Ellesmere Port & Neston Community Transport Ltd
Truste¢5' Report
Tlic annual rcport WLlS approvc(I by IliL Iruste¢s ftfihe chariiy nil ?7 March ?O7S .Ind sitsiicd tTrii ils belill If by..
Cjrahaix Jol)ii l.air
Trusluc
Bi'Lnda L ande147nd
'fru51ee

14-IlcsinL'I'L' Port & N'iiston Comni uniti.. l-rans1)1)I't l.t(I
I ii(IL'PLiiicIL Ilt .4iidilor'% Ri'i)oi"t t41 thL' IIL'illbL'rs of F.IIL'.5tni'rL, Poi't &. Ni'sluii C oniniiinill.
i'an5PUI't Ltd
Il:'K11 ciiid
(. Iiiiclu%i0114 I't,laliiiki Io kllTrill&' Luiiccrn
Oilii r inforTriiilioii

Ellesmere Port & ,Neston Community Transport Ltd
liidepL'ndent Auditor's Report to the imembers of EIIL>smere Port & NListoii Commuiiiti,
Transport Ltd
Opinioii on ollier matlcr prescribed by tlic CompRni¢s Act 2006
In Olir opinion, bJ5Ld un thL ￿'OrK undLrtdkLn in IhL CULtPaL of ihc audit=
Ihe inforni¢11ioll i7iven in Ili¢ Siriiie¥bjc Repcirt qin(l TrustL'es' Report for Ihv finiinci11 l year foi. ii'liiLlI Ihe
linanLial staiemLlltS dre pr¥P41red is consisi¢nt iiridi Ihe linJnLial 51aieinenls- and
thc Strategic R¢port aiid Trustccs. Rcport have bccii prL"parcd in accordaiiie ivitli tsi)plicablc legal
rcquircniLnls.
latlei's on ii'hicli i%'e are i'equircd to report b!. eiception
IFL dnLI iindi'n%l4inding ot. IliL iliaril), :In(E Lni'iruni)ILni ubiciillL'd in IIIL LUIII'bL uf Ihe
In th¥ lighi ot uiir knoi¥,l¥d.
iudil. Ive liavc not idLntificd 111111crial Inis8iaEemcnis in tl)c Straikngii Rcp4)rt 11 nd Ehc Truqlce4' Rcpt)tt.
Vi hai'c noihin& lo Irpoi'i iii rL%piCL of ilic folloiNinLJ niallir% M'li¢r¢ Iht C".ompaiiics Acl ?OOb I'equircs 10
rep(kl'l Io VOLI i r. in our opinion-
IIIILqll￿t¥ aL¥ouiilingJ rL¢vrds hilV¥ noi bLLn k¥Pt. ur rn'tUrn5 adequ￿ttL fur our aiidit hilV¥ noi beLtt fLLLIVLd
frnni bnnehcs nrji i'i.sii¢cI b￿. Us- or
Il)e finttnLi¢il 51Jleinent6 al-e 1701 in n&7reein¢ni Iviili IhL' uLLoiiniing records dnd liftims; ur
ceriuin diqclosurc.4 of tTU%tec% rcmwicralinii ￿IK￿lfIed by laii, arc noi iiiad¢- ()r
IVL hiSVL nol rLLLiI'Ld lill tlil infi)nnaiion Jnd Lipllinations ii'L TiquifL' for our &iudil.
tlie dircciorE were not eniiiled io prep11 rc ihe financial .sh2leinenLS in accord49nce iitith the 8rnall eoni]7ai)ic
regimc and 11kc advaiiia¢iL of Il)C Sm£ill coinpanics exemplionq in prepariiibi IliL direc10￿ rLporl 111d from
Ili¥ requii'eiiienl lo prep4ire a %ll'<iiegiiL reporl.
Ilespu11511)ilitles ot. trustees
As ¢.xplilined Inore lully iii Ihe Sialeinenl vf IrusteLS' respoiisibiliti¥> {sel ciiil uii Pi1gie 41. Ilie Ilvsiees ill
r¢5ponsible li)r Ih¢ pr¥p£ifdfion ut die finanLial slateni¢nis dnd for bLinii satisli¢d tli.Il Ihty g*ji'e .1 iiiie and lair
'ieii-. Jnd for %uch inleri)al Lonlrol 11)e iruslLes delen71ine 1.% ncces%jir%' io endble il)e pi'epdf(Ilioii of liii¢iliCi<il
stiilLmilllS Ihal dre frce trom In411¢rial Ipis5fiil¢meni. ii'lieihcr due lo frnud or ¢rror.
Iii i)rcpllriii&F ihe finai)Littl %iaiciiiLnls. Ihe iru%lLL% arL l-L%PLinsible for a4.se45ing Illi ch1* ril!'.% abiliiN' Io ioiIIiiiiiL' 11
a gT()iiigT ioncern. disc105illgY. dpplicable. Illllllers rel¢ilL"d Iu gToinL) CC)Iliei'n <iiid IhL b¥oinbT Lonci'rii bclSiS ur
ICCOLiiilingJ us)Ic.55 Ihc irLislci.8 ¢iLIILr inlLiid lo liqui11t1 Ic Ilic c1111 ril!, or Io Ci414C operalion%. oi. l)ai.c i?0 rcL11isliL
aliLrnLtlii e bul lo do .50.
ALiditor respon5ibililies for tlie Audil ol. tlje financiql stglL'menl5
OLir i)bJcciivc% are to Dbtaiii rcilsonahle a5Niirancc abDut ￿,h¢ther Tlic finiincial sl.It¢nicnl% a% a 11,liole are frcc
from nii?tcrial Inis%1itcinci)t. ii,IILilicr duc io frnud or crror. 1nd io issue 4111 1udiloi- s rcporl 11111 1 ii)¢lud¢s our
opiiiion. Reic %on)ble as%uiMnLe is 41 liioh lei.'el of aisurniice. but 1£ noi a q111E iniiiee Ibai an audil coiidLicied iii
ccordancL Ivjth IS.4s (L'KI ii'ill alivay.s dLlCCt %7 rnaiLfi*il iiii5<iatcnieni ii,hcn li QNi4LS. fvlisqlilteincnls cali arisc
.gre￿all. Ilie!, could r¢asonabl}' LIL
li'oiii fi'aud or errol. and arL" coiisidcrcd malerial i f. indii-id111& Ily Or in (hc ai.
e.xpeiied io infliiei)ce ihe economic de¥ibiOllS of users iaken on Il)e bti%is of ihese findlliial slcileiiienib.
Tlic exieni to ivhiil? our procLdures arc cap3blc ot dcttLtin(y irrL"£ularittLS. in¢ludiiib frnud is detailcd bLIoii'-

F-IIL'sillL'i"e I'()i'l &. N'csloii Coinmunitv Ti"ansport Ltd
J iidL'PL'ndL'nt il uditui s IIL'I)Ul't to tlii, ML'mbL'rs of EIIL'Siili'fL' Port &. Ni'slnii Cuiniiiiiniti.
'I'rq• nsport Ltcl
L. 5L' ol uiii. i-¢'poi'
I li ol- 113c I I-IlllP4111iL'% .,ILI !ilnli. nui. 1Uilii ii'ÉirL lia% k,,
IIIF¢id

Ellesmere Port & eston Community, Transport Ltd
Statement of fin￿nCIal Activities for the l'ear Ended 30 June 2024
(Including Income and Expeiiditure Account and Statement of 'fotal Recognised Gains
and Losses)
Unri'stricti.d
fund5
Tot41
2024
liicome and Endom'mcnts from:
Cliarirable a¢tii'iti¢
Olhcr inconic
1.1.14S
-fO.2n?
Toial iiicome
63.)47
lipvnditure on:
Raising liinds
L"liarildble dcliviiic
1?3.1%8)
134.499)
(?3,188)
(39,JQ9)
'rolal c.xpcndiltirc
Yel 11)coiMe
i()?.687)
162,687)
S60
¥60
Ner Inoi'LllIL'ni in tijnds
86(Tr
(i(1
Reconcill¥tion i)ffunds
Toial fiinds broLl41hi for%i'ai-d
Tul:Il hinds C4irried t-oni'ard
17
4.758
Lnrestricted
rund5
4,758
Total
2023
r*ote
Incomc 94 nd Endoil'ments froin:
L hsiril¢iblL dLtii'ilic
Oilier inLoiiie
),005
I"Oldl illLvine
F.xpi'ndituJ-L&
116.78?)
138.(1081
li21
(16.781
Cliiiritdl)Ii
UihLr expenLliiuri
Tu1411 expendiilire
li4.8?2}
1$4,8271
NLI incoinL
6.4!fi
Net inni'¥nici)i ii) tiwd%
6.4?n
(),4?0
Reconciliation of funds
Tol¢il fundb brouglii fonvard
Toial fuiid4 carried loniiurd
1),5??
3.898
3,898
All uf tliL Lharity'S dLtiviLi¥.s dLriiiL froni LVlItIllUlll&F I)PLrdlions duriiig ihl 4ib(Tri'L IIV(? PLfitsLIs.
Tlic I'uiid4 bre4kdoivn tt)r 11)?3 i.s %hciiYn ii? iioic 17.
Tliv noie5 on I I lo 1 I lorni an iiiiegiral part ofilie5e liiidnciiil siaienienls.

-IIL'51nerc Port & f*cston Communiti l-i'anspurt Ltd
(IIL'LiiSlriltiuii iiunil)L'i': 11627978(7)
lancL' Shect a.s at 30 .Iiiiic 2l)24
211?4
2{1!.I
Fii('(1 .1S%L'I.*
Ciii't'L'lIt :1ISL'I4
14
4.?7.1
14.{)iJ I
L.1 J.45l.ti
TIIL JirLcli)fy ilikii()Ni l¢dLJ
111LIi

Ellesmere Port & Ne5ton Communitv Transport Ltd
Notes to thL FinanLial Statements foi" the Year Ended 30 JunL. 2024
Churih. 5txtus
ThL Lhiiritv is liinitld b), ￿lu11rdnILL1 inLorpordlLd in EnLil2nd & I￿￿1¢￿, LonsLquinilJ do¥s not ha¥'L' &h&iru
Lclpllfil. Eavli of Ihc irLislces is liable Io Lontiibiiie ￿1n atnoiini nol eAceedin&, £Nil ioii'ards ihe asseis ofilit cli￿1[1$¥
iii tlie ei'ent of li411iddlion.
Thi addr¥ss of lis regisiei'ed orrice 15..
Unit A3
Siaijlaiv Abbey Bu%iiJes% Cei)Ire
Doi'er Drii'e
E11¢5niYi'e Port
ChishirL
CH6$ 913F
Tliebe finiincial slnlLn1¢nl￿ il'ere auihorised for i%sue bv t]ie Irusiees oi) )? Mi arch ?074
.4ccnuntinx pihlicies
SummArv of sigiiifit20 nt accoiinlin% poli¢ie5 aDd k'c!. accountlllll Qslimftlcs
ThL prillLiPiil ¢Luiinling puliLi¥S ppIILd in IhL pfLPi11-Jlion uf IhL%i fiEldll¥i£il slalLinLI)t% arL' SLt oiit bcloiv.
ThLSL Pl)licieN hai"L bcill LIIU.iiStLiiily applied its all il)L vlars proseiii¥d. unless i)Ihcn¥'.i.4c slalcd.
StutLmcnt L'umpliunce
The liniinLidl slaleinenls hai¢ been pirpar¢d in ilLLordc?nce ii'iili AILOUtJiing and Reporling by Cliarilies..
Sialcn)enl of RcconimL Tided Prnciice lapplTC11 blc LO cliarilics prcp&iring Ihcir dccoiinLg iii ar¢ord<illLL Ii'iili Ihc
riii¢lllCi¢il Reponinir $1111Idard thpplicJble in Ihe LIK <ind Republic ol- Ir¢ldnd I fRS 101 I) {jKsued ii) Octobei. ?Ql l QI
{Cliariiies SORP {FRS 102)). lh¢ FinanLial ReponinL¥ Standard applictible in ili¢ UK Kin{5 RepiibliL of IrLland
(rRS I O?) and il)L Cuii)P£illiLS ALt :.00().
Ild$15 Ot. prepar•ltiun
Elle51iiL'f¥' Poi't & N'Lsloii Q'oiTr)iiiiiiiii)' TrJii.sport Lid Ineels Ilie defiiiiiion of a publii benL'fi1 cniilv tiiidei. fR
()• ilsqLls ai?d li'.Il)ililies 41N" illltially rLYoL)ni%id ai l)islorical cosi or Ir.In5&lClion valuL unless 011)en¥'isc slated iii
Ihe rLILI%'%ini aceouiiliii¥i poliL¥' iiote4.
Gtsing enncern
Tl)¥ Iru%tLC8 ion.sidLr tl)Ji ili¢ri arc iio nialcrÈal uiiekrtaintiis aboul tlic clii1ri1)"'s ahililN' to coiiiiiiiie a4 a ttoiiig
OIILini nor Lln), 5jiinificaiil areas ofun¢¢nainiv tliat aftccl tlic c8nying i'alue ot SSCt5 Iicld by IIIL cli.Irity.
F.YemptTon from pi'epai'lng A cash lloiv statement
Tli¢ ¢hariiy opled lo earl), adopi Bulleiiii I publTsh¢d 011 2 February *V16 and liai'e il)erefore iiol ineluded 1% ca41I
IIvi¥ 5taLeAieni in Ihese Iinancithl s￿leMen1￿.

'IIcsillL're Port &. Nle%ton Conlinuniti I"r&nsport l.td
'(ItL'% to thL' fin•iiiLidl Stlltl'lllL'nt% fvj" tlIL' I'l>￿1- fi.ii(IL'(I .10 JuiiL> ?1124
Iiiconio ¥ll?d I'niloii IiiL'n15
.l¥iii)po?'l Ll)Il
lis) %ub%i'illlLiII IlLLllI)I1114lLx5

Ellesmere Port & Neston Community Tran5POA* Ltd
otes to the Financial Statements for the Year Ended 30 June 2024
Borroil'ings
Inlttrebt-b¥orin&, bonDii'in&rs are iniliiilly reLorded fair ￿'(l[lIe: nei ot- Irdn5dLlion costs. Inl¢re5t-be<iring'
bnrrnii'ing¥s (ire subsL4uLntl)' CcirriLd ill aniortiSL"d ¢osi, ii'ith IliL diff¢r¥nLL bLIIi'icn Ihl pr()L'CL'd%, nLt or
Iran$1( Ction costs. aiid Ilic Jmouiii duc oli rcdcini7lioii bcillg rceooiiiscd a4 o cl)arge lo ilic .%ialcmLni of F inancial
,4ciivitics over tlic period of IliL rclcN'8iit borroii'ing.
Inieresi expense i¥ reco&nised on ihe basis of Ilie efiecli%"e inleresi ineihod i?nd is incllided in inierest payuble
and similfTrl' char&ics.
Borrow'ing.) lire Llassiti¢d as Liirrent liabililies unles4 th¢ chiiriw hns unconditional ri&?Iit to det.er settleiii¢nt ot.
Ihc liabiliiy for ai ILilSt n1'LI￿L Inunihs cifiir ihL rL'portinb datL'.
Foreign L'%ehunge
Tran542ClionN in fureign LurrLn¢ie.i lire reL'OF(led sll (h¢ rdle of CXLhanLve ill ihe Ilaie Dr ilie lrnn.%aciion. fvloiielury
as%ct.1 4ind liabiliiics deii(Iminalcd iii fi)rei.4n cU￿￿1)cIC.$ ai Ilie balancc 4hcci dat¢ air Teportcd at Ihc ratcs or
cxchangi prei',?iling al Il)ai dL11c.
-rhL r¢%iilis of Dl'er5e41S 01)L'rJtions cifL if41n51al¢d ill the ai'erJLL fJivs lil- eicli4tn&'L diirini? tlie i)eriod Jnd Iheii.
bcilcll)Ci %l)¥LIs clt thL f41CL5 nilingi at ili¥ baliifbLi sh¥kt d£ll¥. F.XLhiill¥¥ diffLr¢nLCS Jrisinu vn lrnn51ciCion ut- IliL
opening nL'I asseis and re5LI115 of oi'erse&s operaiivni dre reportLd in ijiher ioinpi'ehLnsiN'e inLoii)e iind
alCLiiniiilalLd iii L'Liuilv {¢illribiiiid lu non-Lonirolling inlcrLsIi ds aPI)ropi'idEL).
Other cxch<2ngL dilTcrcncc.s arc rc￿ognImed in the Statcrneni ol- Fiiian¢i¢il Acfii'itie% in th¢ period li) ii'liich Ilie),
ari.%c LILLpI for..
I l ¢xclii?n(pL differenccb 011 IrJii.saciAon5 LlItLrcd iiilo io Iicdiye iii foreigii cuffcncy ri<k.s I%cL aboi'el:
e.xcl)dnbye dil'lerenceb urising on gdin> or 1055es on non-illoneluri iiei)Js ￿'hic]I are r¢¥oBiiised in oil)er
iuinpi.eliln51￿e &nLOI)ie' and
31 iii tlic La%e fjl. Il)c coiisolidaicd fiiianeial 5tatcineiiis. cNchdnL7L
diifLYcnee.% 011 moneiary itLnis rcccivdhlc froi)I
L)r Pdy&iblL Io d foikiLNn UPLraiion loi. ii,hicli SL-ItILIYILnl 15 llLiIIILr i)lannLd nor likLIy Io OLLur {rliLfLIvi'L torming,
part (Il. IliL Ilil ini-L.%tniLiII iiR Il)L' liirLigJn UP¥f¢iiiunl. ii.hiLli dri fLL()gWIIF.%Ld in i)IIIL'f L¢)InprL.IILIi%iVL IIIL()11IL' &iiid
i'cporlcd undcr cquii }'.
Fund striicture
L'nr¢51riLt¢d inloinv t"un(l% are &'i'nerdl lunds thai are ai"'aildblv lor USL. al ilie irusiees disirL'iiDn in fiirihLrdnLe ¢Jf
IIIL uhjLLtIVL4 Ot'thL LI)4?rity-
rinllncial tllstrumont.
Cla.i.*ific'olioii
Fiijaiicial Js4e15 .Ind fill￿1¢1a] lislbiliiie* L1rn- Fecogvniscd ii.lIL'n tlic charii). bcconics &1 PLirly lo ilie coi?traclual
proi'ibions o)I'ihe insirunient.
Ftnanuiul liabilities Lind eqiiiiy in&livin¥nts are Lldssified licL0rdin￿ lo th¢ siib5tJnce L){ th¢ ¢untr¢lLiiial
iirrLingtrLIIILnl% LlliLrLd inii). An Llllllll. in%irumLnt is %in}' L()nlr4Eil Tli¢il ci'idLllLL".% 41 fL'%idual ?nlLfL>l in tlie dSiLI.4 lif
Ilie Lliurii!. iltier dediiLlinb all ot 115 liabilitics.
'a(Fc 13

"Ilc'sfiiei'L, I)oi"l ,NcstoJi Conini uniri fi'<lipspoi"t l.td
'i)Ic's to tliL' fiiiiiiiLial Stdteiiii'nts fui" tlii. l L'ai" r.ndL'(I .I(I J IJ ilL' 2(124
RI'¢ciAIIIIIIiJii iiiirl iiiipiiii{i-epiiEIii

Ellesmere Port & Neston Comrnunity Transport Ltd
Notes to the Financial Statements for the Year Ended 30 June 2024
Delii in.l*lruiiieiii.s
Debi illSlNni¢nis ii'liich tnccl Ihe lollolliiiig condiliniis arc %ul)8cqueiitly mcasurcd at aniortised cost iisiiio tlic
cff¢clivc inlercst mcihod:
1141 Tli¢ conirnciiial reluiii 10 tlie holdcr is li) fi.I
d iimount. lit) a p05ilii-e fiicd r.Iic nr.I pnsilii'c I'd?riable ratc..
or {iii) a conibin41lion of a Positive Or a neuaiii'L ftxcd raic 4ind a posilivkn variable Il£ le.
Ib) Tli¢ contrnct m<iy provide for repaymenls of The priilcipal or Ihe renTrn to the l)oldei' {biit not botli) io b¢
linki'd l(1 8 singlL relLI'ant ub5Lr¥'ablL indL-i of &bnif<il priLL infl411iun ut" thL' LiirrLnLv in ￿'111ch thL' dL'bi
ii)%ttiimLni is dLnoJiiinaiLd. proi'ided such links arc nor lei'braued.
{L) TIIL CDnlrLtLI Ill4lV proi'idL f(Ir d dL1L.n￿in￿Ib1L ITiiriAliiii) of (hL fLblurn IL) II)L IILTrldir duriiiLtr II)L IItL' ()r th
inslruinciii, proN'ided that li) thc nciv ralc oii£tries coI)dili()n {al Ji)d Il)L i'ariaiion is nni coiitiiigciir oli tuturc
cvL'ii15 OtIILr thali ( 11 cliangc of.1 conlr4lCtuJl variable ralL (•) lo proicct ilic liolclLf 1L 2ainsi crL'dil dcterioi'aiioii
of Ihe i.45u¢r: 13) ch#n&F¢s in lei.'ie.i slpplied by n central b.Ink or ari%irtg fn)m chanbves in relei'anl Il< xalioii or lai%':
oi. (ill IhL neil. r￿TrIl is d IniirkLx( I'ale uf inlerr51 i1n¢J salisfiLS iondiiiun (d).
Idl There 15 1)0 Lonli'aciLlci1 pl.0￿$￿10n Iliill ioulcl, b). ils iL'fiiT.*, fL'5uII in Ihe liolder105in&i ilic pri17eipiil <11ll9Lini or
'Inv iiili'rest dliribuldble to the Lulii'ni period or prior pvriodb.
Icl C(?Iilr&lL'lual PTOI'i8ions Thai pcniiii ihc i4siicr to prLI)a)' .7 dcbi instruinciii OT iyennil Ihc lioldcr io i)uE li liack io
the issuei- befur¢ In¢illiril!' arc not iontingenE on fiilure ei'enls. other than to pi'oteLI th¢ lioldei. against the Li'edii
d¢'lcrior4ltii)n i)f- tliL' iRsuLr or ¢1 Ll)illlg'i IJI LQTilrol of IhL i.%)IILr: or t() prolecl ihL. liiildLr nr i5suLr chaii&¥L%
in l¢vics applied l)y 11 eei)Irlll bank- or arising troni cliangc4 ii) r¢lci'aiil la.xaiion or lai%.
In C'onincEiial proN'i%ions niay pemiii Ilie eAtension of Ilie lenii of the debi iii*iriiillenl. proi'ided iliai Ilie i"eiiini
lo Ilie holder lind anv oilier Lon(i"¢11111¢11 PTO% isions JppIiii( ble diirinb Ilie exiended ierin salisfi ilie iondilions vr
pai'aL)r.Iplis (41) lo Ic).
l)ebt insminienls thai llre cl¢issified ils Piiyable or receivabl¢ ivithin one }'ear on initial recug¥niiion iinLI ii'hiLh
IniL'I IhL
t boi'L Lvndilivns 41fL' lliL<1Jur¢"d at thL undisioiiniL"d :uJ]ouni of IhL i¢ish Or othLr LvnsidLf4ilivn LAPLLILd
lo be Pdid nr rcccii'ed, net of impaimienl.
'itli IIIL ¢.ILLpliun i)I' .%OTIIL I)¥dgiiii& iTisITum¥llt%. iithLr d¢.bi ii?slnJinLJiis 1?111 TllLLllll& IIiL%L Ll)nditii)11.4 arL
mea4Lircd ai lair VKiluc Ilirou¥oli protii or loss.
L'oniiiiilineiil% lo Inoke and receii'e l(Kin.4 M.hieh mee( Ihe condilioii.% meniioiied aboi'e are Ineasiired di cos1
I"ii'hiLIi imay be nil) less impiiirmenl.
Iiivesiiii¢nl.5 in noii-cnni'ertiblc prcfcrcncc sli¢lrcs aiid nnn-piillablc nrdiiic1ry' or prcfcrLiiC¢ qffi)ares li¥.hLre 5hai'e5
Il'c puI)li¢ly IradLd or Ilicir fair ialuc is reliabli, mL'a£urabl¢l 4)fL nieisured ai fair ￿&lL1¢ Il?rou(Th pi'ofil oi. loss.
Vliei-e fi?ir i'alue cJniJol be nie£ibured reli¢ibli'. ini'ebtn)eills lire ilie'isured ai c0511¢55 IIMPdi117)eiii.
Ini'eslmenis 111 biib5idiarie.4 ds%ociiile_4 4lie measured ai cogi less impairmei?i. For ini'eslinenis 111 4iibsidiL1rie.
aLqiiired for consideriilion inLluding7 Ilie issue of >h¢ires qualilying for Iner¢.
.er reliel-, Losl is iii¢Jsured by
rLf¢rL'llL¢ to tIIL' nominal i'aliii of illl shdfis i55ULd plus fdir I'.￿UL of oihLf ¥on5idirdiion. Ai?N' Pl'¥'iiiiiiTn is
igFlI{)rid.
})agtr¢ 15

FIIL'5111C'fL' Purt &. N'i>ston Coiniiiunit% Ti"ansi)Di't Ltd
oIL'.% lu tlIL fiiiaiiLiiiI StuleiiiL'iit% fur thL' I'i'di" fndL'II 30 Jii i)L' 2(124
Iiii.IllE 141 iii_%ifiii))LliiS Ic) rctlLILI LXPO£llre ti) InrLigii cNcli.Iiigc risk -Ind illlcrc%r niL
G-IlllLrMI
liin(15
olii11.111' 21174
4 IJtIIci- iiic'oiiiL'
l-Di-L'Sti'lcti.d
Cvc'lli'fiil
4.Uk4
-rnt.'Il fiiy. 2V2.1
-14.1¥ J 9
'.ILL I I

Ellesmere Port & Neston Community Transport Ltd
Notes to tliL' Financial Statements fur the Year EndLd 30 Juile 2024
5 F,xpcnditurc r115ing funds
a) Ini'estment management cos15
Uiii'e5tricted
Cjeneral
fullds
liote
AlloLttr¢d siipi)ori LOSIS
Ttstal tor 2024
6.4()2
Total fDY 2023
4.17.1
Tutal
lists
6 E¥pcnditTir¢ on ch42ritable actii'ities
L'nrestriLted
funds
Gener91
Totiil
funds
CJOI'eniance co%lS
79.499
39.499
Total foi. 21123
8.00.8
!R.008
"rut£il
eipendilure
Iii ddditiiii? t(} Il?L LKpLnditlll¥ dlldlv%ccl abi)I'L. thLfL Ifi 4k15(> fl{)i'Ln?dllLL L-D%t.% of £39.499 {?n13 £38:IM)%}
,IiiLli rtslale diTeL'ily 10 uhtiriioble (2CliI'tiies. S¢L' note 8 for tiiriher detail%.
7 Otli¢r eipcnditure
Uni'estricted
I'iinds
General
Ttstal
funds
TotAI for 2024
Total ffjr 2023
Page 17

"Ilesmerc l)ort & N'estoll Ci)Inniuniti' I"r*iiiSport I,td
I'ni'LStI'iilL'II
fun(l%
Cicllc'ral
riiiids
1£3
17.14fi
'rnlgil 101, 2U)4
111.491)
21124
2112.1
1,41(Tr
11124
.'Ir.
I';ILL I X

Ellesmere Port & ,Neston Comrnunitv Transport Ltd
Notes to the fiinanL'iuI Statemeiit5 for the Year EndL'd 30 June 2024
12 T41X#tlon
ThL L.htirity 15 a rc￿￿5tcr<d Lharilv lind is IhLrcforL IXLinpi fruin idxlltion.
13 TuDgible filed assets
ThIotor i'ehieles
Ai l .luly 2023
Additiuns
105.168
6.100
105.)68
6.11)n
At 30 Juiic ?0?4
11.368
111,368
DepreLialion
,41 l Jill!, ?073
C'liiiigL' lor ihc yLiir
AI 30 Jiine 20?4
99.601
99.C)n?
101.956
lol ().f6
Tr*et biTrok i'aliie
At 30 Junc 2074
AI 30 Julie 202.3
-S.(16()
.i.()(J()
14 Cash und cash equivthleiils
20?4
2023
C'a511 oil hind
Casli ill b%ink
iou
iuo
4.37 j
1 S CrL'dilor5: #mount5 falling duc iYithFn ont year
2024
2n?3
Oil)¢r laxalion ¢ind Socicil securil
'AT gF2I 1)1 rcpayablc
Oiher Lredilors
121
{1.04l1
7,-337
141
16 Pension 4nd uiher s¢hem¢s
Defined ¢￿￿trIbull￿n pension scheniv
TIIL c17&9fity' gpcralis J dcfiiicd coniribution pcn.qioii sLIILine. Thc pcn.sion cosi cl)druc l.or the yL*1r rci)rLscni%
LOIIII'ibLIIioi)S P4lJdble bv ihe Lhiiril). lo lh¢ %LlieinL' aiid aniounled to LhTjl {?1)?3 LNil l.

_Ilesmci'e P()i'l & Neston C omniiiiiiti "I'i"an.*iPOi't Ltil
.N otL'.4 to tIiL' findyiLial .St:ItL'ITr?L'nf% fur tliL' I'L'JI" Fii(IL'd 30 JuiiL' 21124
11:IliiiiL'¥' dt
.IiJli 2112.7
Il*ilaiiLI' ill .70
Juni. 211?4
rL'IIIIII'LI'
.11111 21122
,IIfriiL. !U2.1
I'iirL's11'i('Ic.d t'iiiid
I. nrii41riel1.d
ruiiils
2(124
2111.1
4,17"

Ellesmere Poi"t & Neston Communit.Y Transport Ltd
Notes to tlie Financial Statements foi" the Year Ended 30 June 2024
At3UJune
2023
èlt l Jul)- 2022
CdS11 al h<Jnk" an(1 iii hand
1,886
Nei (Iebi
I,R81)
1,88(?
20 Rcl#ted porti, tran5aetion5
Pagc?I

I."IILISE)ie{"c l)urt & Niiston Conimuuih. Ti"ansp()rl l.til
t,1 IL'IIIL>lIt ut Fin4lllL.i￿[ ilctii'itlL'l% bi- fiiiicl Inl. thL' I'L'ar En(IL'(13U JuJiL' 2024
L.: iiri'%tricted b uiids
'riilal
I'ni-1'51rietLbd l..Iii'c'stricti'rl
?0)4
?112.1
i).Iin_s
(71 747

Elle5mere Port & Neston Community Transport Ltd
Detailcd Statetnent of FinanL'ial Activities for the Year Ended 30 June 2024
'I'otal
2(123
2024
Inconie 'and F.ndoi%niL'nts froni:
Lh2¢ fiiiible ¥lLlii iiiei litliiil)'sed beloii.)
Oil)cr iiicoiiie (allLIIy8cd l)elou')
1.1.34i
jl).?O?
9,00)
Total iiiconie
3.-$47
61.24?
Eipenditurt oil:
R&iising fuiids {1<lll1 IysLd beloii.)
Ch41rilable ilLlii'ilie% laiialvbed belDIN')
Otlier cxpcndilure (aiial!'.4ed beli)li'
123,188)
139.499)
(16,782)
(311,0081
Total L'ipcnditure
NLI inLomv
1()2.6871
860
6,41fJ
N'ei n￿￿¢1]}¢111 in 1.unds
60
6,4211
Roeoncili#lion of funds
T014?I fuiid% broublii fonvilrd
3.8VX
12,5?2)
Tor%il funds Cil rricd foThvard
4.758
3,89,8
Thi.51) drJL.s iiol t-omi part of thc £thtulOry liiiaiicial .slaicmcni8.
I'agc 73

".Ilc'siiiei'c' Port &. Nc'ston Coiniiiun ilv Ti"'iin5p¢Jrt l.td
l)L'tJilL'd .St41tL'n)eiit ¢Jl' Fii)iiiiL'ial ..ILtii'itlL'S foi" tIIL. I'eid I. Fndi,d .IU J IiiiL. 2024
2U24
2112.1
(-liiiJ'iliilJlL RI'lii'ifflCI
l.l)?()
.71(}
l (51itr.IL11111 IlJCOlllL IrDill ¥yo%'eniinLiii i)I' piihlie .iuilii)riiics
13.14*
t).Iio
.111.441
i.Trui
h)
11.7¥1?1
'al ,iiiil pro11*%51)Iliil ILL
is.()771
14,41 $1
()IlitTrf L'.ii)¢'ii<liiiirÉ'
I'dA-