2025-06-30-accounts

Ellesmere Port & Neston Community Transport Ltd

Reference and Administrative Details

Secretary Aileen Joyce Doherty Charity Registration Number 1121037 Company Registration Number 06279786 The charity is incorporated in England & Wales. Registered Office Unit A3 Stanlaw Abbey Business Centre Dover Drive Ellesmere Port Cheshire CH65 9BF Independent Examiner ESA Accountancy Ltd Va AIMS 1 Chapel & Vestrey Vownog Road Sychdyn Mold Flintshire CH? 6ED

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Ellesmere Port & Neston Community Transport Ltd

Strategic Report for the Year Ended 30 June 2025

The trustees, who are directors for the purposes of company law, present their strategic report for the year ende June 2025, in compliance with s414C of the Companies Act 2006,

The strategic report was approved by the trustees of the charity on 20 March 2026 and signed on its behalf by:

Fi \

Grahayn John Fair Trustée \

r : Brenda Candeland Trustee

Page 2

Ellesmere Port & Neston Community Transport Ltd

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements and auditors’ report of the charitable company for the year ended 30 June 2025,

Objectives and activities

Public benefit

The company is a registered charity which exists to provide safe, affordable transport to various communities within the area of Cheshire West & Chester.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Trustees and officers

The trustees and officers serving during the year and since the year end were as follows:

Trustees: Graham John Fair Brenda Candeland Ronald Candeland Patricia Hazel Kynaston Leslie Jones Dawn Stride

Secretary:

Aileen Joyce Doherty

Structure, governance and management

Financial instruments

Objectives and policies

The charity's activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The use of financial derivatives is governed by the charity's policies approved by the board of trustees, which provide written principles on the use of financial derivatives to manage these risks. The charity does not use derivative financial instruments for speculative purposes.

Cash flow risk

The charity’s activities expose it primarily to the financial risks of changes in foreign currency exchange rates and interest rates. The charity uses foreign exchange forward contracts and interest rate swap contracts to hedge these exposures,

Interest bearing assets and liabilities are held at fixed rate to ensure certainty of cash flows.

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Ellesmere Port & Neston Community Transport Ltd

Trustees' Report

Credit risk

The charity's principal financial assets are bank balances and cash, trade and other receivables, and investments, The charity's credit risk is primarily attributable to its trade receivables. The amounts presented in the balance sheet are net of allowances for doubtful receivables. An allowance for impairment is made where there is an identified loss event which, based on previous experience, is evidence of a reduction in the recoverability of the cash flows, The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit-ratings assigned by intemational credit-rating agencies. The charity has no significant concentration of credit risk, with exposure spread over a large number of counterparties and customers.

Liquidity risk

In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and future developments, the charity uses a mixture oflong-term and short-term debt finance. Further details regarding liquidity risk can be found in the Statement of accounting policies in the financial statements,

Statement of trustees’ responsibilities

The trustees (who are also the directors of Ellesmere Port & Neston Community Transport Ltd for the purposes of company law) are responsible for preparing the trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland”. Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view ofthe state of affairs of the charitable company and of the incoming resources and application ofresources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and apply them consistently,

• observe the methods and principles in the Charities SORP,

• make judgements and estimates that are reasonable and prudent,

• state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records thal can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006, They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions

Pape 4

Ellesmere Port & Neston Community Transport Ltd

Trustees’ Report

Disclosure of information to auditor

Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves awar relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know ofand of which they know the auditor is unaware.

The annual report was approved by the trustees of the charity on 20 March 2026 and signed on its behalf by:

Grahan} John Fair Trustee

Brenda Candeland Trustee

Page 5

Ellesmere Port & Neston Community Transport Ltd Independent Auditor's Report to the Members of Ellesmere Port & Neston Community Transport Ltd

Opinion

We have audited the financial statements of Ellesmere Port & Neston Community Transport Ltd (the 'charity') for the year ended 30 June 2025, which comprise the Statement of Financial Activities, Balance Sheet, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is United Kingdom Accounting Standards, comprising Charities SORP - FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and applicable law (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• give a true and fair view of the state of the charity's affairs as at 30 June 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees use of the going concern basis of accounting in the preparation of the financial statements is appropriate,

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of[this][report.]

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

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Ellesmere Port & Neston Community Transport Ltd

Independent Auditor's Report to the Members of Ellesmere Port & Neston Community Transport Ltd

We have nothing to report in this regard,

Opinion on other matter prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

• the information given in the Strategic Report and Trustees’ Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the Strategic Report and Trustees’ Report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report and the Trustees’ Report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

• adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

• the financial statements are not in agreement with the accounting records and returns; or

• certain disclosures of trustees remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit.

• the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the directors’ report and from the requirement to prepare a strategic report.

Responsibilities of trustees

As explained more fully in the Statement of trustees' responsibilities (set out on page 4), the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error,

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

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Ellesmere Port & Neston Community Transport Ltd

Independent Auditor's Report to the Members of Ellesmere Port & Neston Community Transport Ltd

All bank accounts reconciled

All assets and liabilities monitored on a regular basis Regular trustee meetings to discuss issues and risk mitigation

Use of our report

This report is made solely to the charitable company's trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its trustees as a body, for our audit work, for this report, or for the opinions we have formed.

(Senior Statutory Auditor) For and on behalfofESA Accountancy Ltd Va AIMS, Statutory Auditor

1 Chapel & Vestrey Vownog Road Syechdyn Mold Flintshire CH76ED

20 March 2026

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Ellesmere Port & Neston Community Transport Ltd

Statement of Financial Activities for the Year Ended 30 June 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

		Unrestricted	Total
		funds	20245
	Note	£	£
Income and Endowments from:
Charitable activities	3	18,050	18,050
‘Other income	4	67,904	67,904
Total income		85,954	&5,954
Expenditure on:
Raising funds	5	(23,819)	(23,819)
Charitable activities	6	(46,487)	(46,487)
Other expenditure	7	(113)	(113)
Total expenditure		(70,419)	(70,419)
Net income		15,535	15,535
Net movement in funds		15,535	15,535
Reconciliation offunds
Total funds brought forward		3,898	3,898
Total funds carned forward	17	19,433	19,433
		Unrestricted	Total
		funds	2024
	Note	£	£
Income and Endowments from:
Charitable activities	3	13,345	13,345
Other income	4	40,202	$0,202
Total income		63,547	63,547
Expenditure on:
Raising funds	5	(23.188)	(23,188)
Charitable activities	6	(39,499)	(39,499)
Total expenditure		(62,687)	(62,687)
Nel income		KOU	860
Net movement in funds		R60	£60
Reconciliation offunds
Total funds brought forward		3,898	3,898
Total funds carned forward	17	4,758	4,758
The notes on pages	2 to 22 form an integral part ofthese financial statements.
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Ellesmere Port & Neston Community Transport Ltd

Statement of Financial Activities for the Year Ended 30 June 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 17,

Phe notes on pages 12 to 22 form an integral part of these financial statements Page 10

Ellesmere Port & Neston Community Transport Ltd

(Registration number: 06279786) Balance Sheet as at 30 June 2025

		2025	2024
	Note	z	£
Fixed assets
Tangible assets	13	21,555	9,412
Current assets
Cash atbank and in hand	14	5,531	2,683
Creditors: Amounts fallingduewithin one year	15	(7,653)	(7,337)
Netcurrent liabilities		(2,122)	(4,654)
Net assets		19,433	4,758
Funds ofthe charity:
Unrestricted income funds
Unrestricted funds		19,433	4,758
Totalfunds	17	19,433	4,758

For the financial year ending 30 June 2025 the charity was entitled to exemption from audit under section 477 ofthe Companies Act 2006 relating to small companies.

Directors’ responsibilities:

• The members have not required the charity to obtain an audit of its accounts for the year in quest accordance with section 476; and

• The directors acknowledge their responsibilities for complying with the requirements of the Act with respect t accounting records and the preparation of accounts,

The financial statements on pages 9 to 22 were approved by the trustees, and authorised for issue on 20 Mare and signed on their behalf by:

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----- Start of picture text -----
me
Gra John Fair
Truste
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a el oe Brenda Candeland Trustee

The notes on pages 12 to 22 form an integral part of these financial statements. Page 11

Ellesmere Port & Neston Community Transport Ltd

Notes to the Financial Statements for the Year Ended 30 June 2025

1 Charity status
The charity is limited by guarantee, incorporated in England& Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets of the charity in the
event ofliquidation,
The address of its registered office is:
Unit A3
Stanlaw Abbey Business Centre
Dover Drive
Ellesmere Port
Cheshire
CH65 9BF
Thesefinancialstatementswereauthorisedforissuebythetrusteeson20March2026.

2 Accounting policies

Summary of[significant][accounting][policies] and[key][accounting][estimates]

The principal accounting policies applied in the preparation of these financial statements are set out below, These policies have been consistently applied to all the years presented, unless otherwise stated,

Statement of compliance

The financial statements have been prepared in accordance with 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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006,

Basis of preparation

Ellesmere Port & Neston Community Transport Ltd meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes,

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas ofuncertainty that affect the carrying value of assets held by the charity.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

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Ellesmere Port & Neston Community Transport Ltd

Notes to the Financial Statements for the Year Ended 30 June 2025

Income and endowments

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use ofresources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph | Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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Ellesmere Port & Neston Community Transport Ltd

Notes to the Financial Statements for the Year Ended 30 June 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Foreign exchange

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are reported at the rates of exchange prevailing at that date.

The results ofoverseas operations are translated at the average rates of exchange during the period and their balance sheets at the rates ruling at the balance sheet date. Exchange differences arising on translation of the opening net assets and results of overseas operations are reported in other comprehensive income and accumulated in equity (attributed to non-controlling interests as appropriate).

Other exchange differences are recognised in the Statement of Financial Activities in the period in which they arise except for:

1) exchange differences on transactions entered into to hedge certain foreign currency risks (sce above);

2) exchange differences arising on gains or losses on non-monetary items which are recognised in other comprehensive income; and

3) in the case of the consolidated financial statements, exchange differences on monetary items receivable from or payable to a foreign operation for which settlement is neither planned nor likely to occur (therefore forming part of the net investment in the foreign operation), which are recognised in other comprehensive income and reported under equity,

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity,

Page I4

Ellesmere Port & Neston Community Transport Ltd

Notes to the Financial Statements for the Year Ended 30 June 2025

Financial instruments

Classification

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

Recognition and measurement

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred contro] of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

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Ellesmere Port & Neston Community Transport Ltd

Notes to the Financial Statements for the Year Ended 30 June 2025

Debt instruments

Debt instruments which meet the following conditions are subsequently measured at amortised cost using the effective interest method:

(a) The contractual return to the holder is (i) a fixed amount; (ii) a positive fixed rate or a positive variable rate, or (iii) a combination of a positive or a negative fixed rate and a positive variable rate,

(b) The contract may provide for repayments of the principal or the return to the holder (but not both) to be linked to a single relevant observable index of general price inflation of the currency in which the debt instrument ts denominated, provided such links are not leveraged.

(c) The contract may provide for a determinable variation of the return to the holder during the lite of the instrument, provided that (i) the new rate satisfies condition (a) and the variation is not contingent on future events other than (1) a change of a contractual variable rate; (2) to protect the holder against credit deterioration of the issuer, (3) changes in levies applied by a central bank or arising from changes in relevant taxation or law; or (ii) the new rate is a market rate of interest and satisfies condition (a),

(d) There is no contractual provision that could, by its terms, result in the holder losing the principal amount or any interest attributable to the current period or prior periods,

(e) Contractual provisions that permit the issuer to prepay a debt instrument or permit the holder to put it back to the issuer before maturity are not contingent on future events, other than to protect the holder against the credit deterioration of the issuer or a change in control of the issuer, or to protect the holder or issuer against changes in levies applied by a central bank or arising from changes in relevant taxation or law,

(f) Contractual provisions may permit the extension of the term of the debt instrument, provided that the return to the holder and any other contractual provisions applicable during the extended term satisfy the conditions of paragraphs (a) to (c).

Debt instruments that are classified as payable or receivable within one year on initial recognition and which meet the above conditions are measured at the undiscounted amount of the cash or other consideration expected to be paid or received, net of impairment.

With the exception of some hedging instruments, other debt instruments not meeting these conditions are measured at fair value through profit or loss,

Commitments to make and receive loans which meet the conditions mentioned above are measured at cost (which may be nil) less impairment.

Investments

Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through profit or loss. Where fair value cannot be measured reliably, investments are measured at cost less impairment,

Invesuments in subsidiaries and associates are measured at cost less impairment. For investments in subsidiaries acquired for consideration including the issue of shares qualifying for merger relief, cost is measured by reference to the nominal value of the shares issued plus fair value of other consideration. Any premium is ignored,

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Ellesmere Port & Neston Community Transport Ltd

Notes to the Financial Statements for the Year Ended 30 June 2025

Derivative financial instruments

The charity uses derivative financial instruments to reduce exposure to foreign exchange risk and interest rate movements. The charity does not hold or issue derivative financial instruments for speculative purposes.

Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to their fair value at each reporting date. The resulting gain or loss is recognised in statement of financial activities immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing ofthe[recognition][in][statement] of[ financial][activities] depends on[the][nature] of[ the] hedge[relationship,]

Fair value measurement

The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not beena significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique.

3 Income from charitable activities

			Unrestricted
			funds	Total
			General	funds
			£	£
			18,050	18,050
Total	for	2025	18,050	18,050
Total	for	2024	13,345	13,345

4 Other income

	Unrestricted
	funds	Total
	General	funds
	£	£
Fees and supplies	6,876	6,876
Rental income	61,028	61,028
Total for 2025	67,904	67,904
Totalfor2024	50,202	50,202

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Ellesmere Port & Neston Community Transport Ltd

Notes to the Financial Statements for the Year Ended 30 June 2025

§ Expenditure on raising funds

a) Investment management costs

			Unrestricted
			funds	Total
			General	funds
		Note	£	£
Allocated support costs		8	3,762	3,762
Total for 2025			3,762	3,762
Total for 2024			6.462	6.462
				Total
				costs
				£
6	Expenditure on charitable activities
			Unrestricted
			funds	Total
			General	funds
		Note	£	£
Governance costs		8	46,487	46,487
Total for 2024			39,499	39,499
				Total
				expenditure
				£

In addition to the expenditure analysed above, there are also governance costs of £46,487 (2024 - £39,499) which relate directly to charitable activities, See note 8 for further details.

7 Other expenditure

Page 18

Ellesmere Port & Neston Community Transport Ltd

Notes to the Financial Statements for the Year Ended 30 June 2025

	Unrestricted
	funds	Total
Note	General = 4	funds £
Otherresources expended	113	113
Total for 2025	113	113
8 Analysis ofgovernance and support costs
Governance costs
	Unrestricted
	funds	Total
	General	funds
	£	£
Depreciation, amortisation and other similar costs	7.185	7,185
Other governance costs	39,302	39,302
Total for 2025	46,487	46,487
Total for 2024	39,499	39,499
9 Net incoming/outgoing resources
Net incoming resources for the year include:
	2025	2024
	£	£
Depreciation offixed assets	7,185	2,353
10 Trustees remuneration and expenses
11 Staffcosts
The aggregate payroll costs were as follows:
	2025	2024
	£	£
Staffcosts during theyearwere:
Wages and salaries	20,057	16,726
Noemployeereceivedemolumentsofmorethan£60,000duringtheyear.

Paye 19

Ellesmere Port & Neston Community Transport Ltd

Notes to the Financial Statements for the Year Ended 30 June 2025

12 Taxation

The charity is a registered charity and is therefore exempt from taxation,

13 Tangible fixed assets

13 Tangible fixed assets
	Motor	vehicles	Total
		3	£
Cost
At	July 2024		111.368
Additions		19,328	19,328
At 30 June 2025		130,696	130,696
Depreciation
Atl July 2024		101,936	101,956
Charge for the year		7,185	7,185
At 30 June 2025		109,141	109,141
Net book value
At 30 June 2025		21,555	21,555
At 30 June 2024	ee		9.412
14 Cash and cash equivalents
	2025		2024
	£		£
Cash on hand		100	100
Cash at bank		5,431	2,583
		5,531	2,683
15 Creditors: amounts fallingdue within one year
	2025		2024
	“3		£
Other loans		3,243	-
Other taxation and social security		101	123
VAT grant repayable	(3.971)		(1,043)
Other creditors		8,280	8,257
		7,653	7,337

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Ellesmere Port & Neston Community Transport Ltd

Notes to the Financial Statements for the Year Ended 30 June 2025

16 Pension and other schemes

Defined contribution pension scheme

The charity operates a defined contribution pension scheme, The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £Nil (2024 - £Nil).

17 Funds

	Balance at 1 July 2024 £	Balance at 1 July 2024 £	Incoming resources £	Resources expended £	Balance at30 June 2025 £
Unrestricted funds
General		3,898	$5,954	(70.419)	19,433
	Balance	at 1	Incoming	Resources	Balance at30
	July 2023		resources	expended	June 2024
	£		£	£	£
Unrestricted funds
General		3,898	63,547	(62,687)	4,758
18 Analysis ofnet assets between funds
				Unrestricted	Total funds at
				funds	30 June
				General	2025
				£	£
Tangible fixed assets				21,555	21,555
Current assets				5,531	$,531
Current liabilities				(7,653)	(7,653)
Total net assets				19,433	19,433
				Unrestricted	Total funds at
				funds	30June
				General	2024
				£	£
Tangible fixed assets				9,412	9.412
Current assets				2,683	2,683
Current liabilities				(7,337)	(7,337)
Totalnetassets				4,758	4,758

Page 21

Ellesmere Port & Neston Community Transport Ltd

Notes to the Financial Statements for the Year Ended 30 June 2025

19 Analysis of net funds

19 Analysis of net funds
			At 30	June
	At 1 July	2024	2025
	£		£
Cash at bank and in hand		2.683		2,683
Net debt		2,683		2,683
			At 30	June
	At 1 July	2023	2024
	£		£
Cash at bank and in hand		4,373		4,373
Netdebt		4,373		4,373

20 Related party transactions

Page 22

Ellesmere Port & Neston Community Transport Ltd

Statement of Financial Activities by fund for the Year Ended 30 June 2025

Unrestricted Funds

	Total	Total
	Unrestricted	Unrestricted
	Funds	Funds
	2025	2024
	£	£
Income and Endowments from:
Charitable activities	18.050	13,345
Other income	67,904	50,202
Total income	85,954	63,547
Expenditure on:
Raising funds	(23,819)	(23,188)
Charitable activities	(46,487)	(39,499)
Other expenditure	(113)	-
Total expenditure	(70,419)	(62,687)
Net income	15,535	860
Net movement in funds	15,535	860
Reconciliation offunds
Total funds brought forward	3,898	3,898
Totalfundscarriedforward	19,433	4,758

This page does not form part of the statutory financial statements. Page 23

Ellesmere Port & Neston Community Transport Ltd

Detailed Statement of Financial Activities for the Year Ended 30 June 2025

	Total	Total
	2025	2024
	£	£
Income and Endowments from;
Charitable activities (analysed below)	18.050	13,345
Other income (analysed below)	67,904	50,202
Total income	85,954	63,547
Expenditure on;
Raising funds (analysed below)	(23.819)	(23,188)
Charitable activities (analysed below)	(46.487)	(39,499)
Other expenditure (analysed below)	(113)	-
Total expenditure	(70,419)	(62,687)
Net income	15,535	860
Net movement in funds	15,4535	R60
Reconciliation of funds
Total funds brought forward	3,898	3,898
Totalfundscarriedforward	19,433	4,758

This page does not form part of the statutory financial statements. Page 24

:

Ellesmere Port & Neston Community Transport Ltd

Detailed Statement of Financial Activities for the Year Ended 30 June 2025

	Total	Total
	2025	2024
	£	£
Charitable activities
Primary purpose trading	10,315	7,626
Contractual income fromgovernment or public authorities	7,735	5,719
	18,050	13,345
Other income
Fees and supplies Rental income	6,876 __61,028	5,084 __45,118
	67,904	$0,202
Raisingfunds
Wagesand salaries	(20,057)	(16,726)
Staff training	.	(1,786)
Staffwelfare	-	(629)
Telephone and fax Legal and professional fees	(291) (3,471)	(1,216) (2,831)
	(23,819)	(23,188)
Charitable activities
Rent and rates	(9,887)	(9,185)
Light, heatandpower	(2,112)	(3,077)
Insurance	(1,468)	(1,343)
Motorexpenses	(4.878)	(5,394)
Motor insurance	(19,231)	(15,101)
Motorrepairs and renewals Depreciation ofmotor vehicles	(1,726) (7,185)	(3,046) (2,353)
	(46,487)	(39,499)
Other expenditure
Bank charges	(113)	-
	(113)	-

This page does not form part of the statutory financial statements. Page 25