2021-03-31-accounts - Esk Moors Active Ltd

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ESK MOORS ACTIVE LIMITED

TRUSTEES’ REPORT AND STATEMENT OF ACCOUNTS

YEAR ENDED 31% MARCH 2021

COMPANY LIMITED BY GUARANTEE (The Company does not have a share capital)

REGISTERED CHARITY NUMBER 1127696 COMPANY NUMBER: 5398483

ESK MOORS ACTIVE LIMITED

YEAR ENDED 31st MARCH 2021

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||||||| |---|---|---|---|---|---| |Contents|Pages| |Report of the|Trustees|2-5| |independent|Examiner's|Report|6| |Statement|of financial|activities|7| |Balance|Sheet|8| |Notes|forming|part|of the financial|statements|9-15|

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ESK MOORS ACTIVE LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31tst MARCH 2021

The trustees, who are also directors of the company for the purposes of the Companies Act, submit their annual report and financial statements for the year ended 3157 March 2021. The trustees have adopted the provision of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” issued in 2016 in preparing the annual report and financial statements of the charity.

REFERENCE & ADMINISTRATIVE DETAILS

Charity number 1127696 Company number 5398483

Registered Office:

11 Strait Lane Ainthorpe Whitby YO21 2JY

Trustees:

The trustees are directors of the Company for the purpose of Company law.

Linda Grout (resigned 31 October 2020) Diane King

Ann Bridget Puxon (resigned 31 January 2021) Pam Reeves Isabelle Harrison Barry Wilson Sally Wilson Mary Dyer (resigned 31 January 2021)

Secretary:

Geoffrey Banner (resigned 29 May 2020) Mary Sheard (appointed 1 July 2020)

ESK MOORS ACTIVE LIMITED

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 3157 MARCH 2021

Structure, Governance and Management

The charity is governed by its Memorandum and Articles of Association and is constituted as a company limited by guarantee as defined by the Companies Act 2006. Esk Moors Active Limited is registered as a charity with the Charities Commission.

The board members are all volunteers, and each has an agreed portfolio of responsibilities. There was one employed member of staff up to March 2021.

Statement of Purpose

The objective of the Company is to provide a community transport service for the inhabitants of the Upper Esk Valley who are in need of such a service because of age, sickness or disability (mental or physical) or poverty or because of the lack of availability of adequate and safe public passenger services.

Guiding Principles

Identify and meet the real needs of those, primarily older, people for whom we provide services

To deal with each individual in such a way as to -

Enable them to live life as independently as possible,

Manage risk,

Encourage them to engage with the wider community as their circumstances permit, To provide a service which is assessed and then tailored to meet need giving ownership to the user/client.

To provide transport services in partnership with NYCC and other funders.

To ensure all services meet or exceed the requirements of funders and regulators.

To deliver our services in a cost-effective way, ensuring the ongoing viability of the business.

To assess all future development opportunities against the Guiding Principles and Statement of Purpose.

ESK MOORS ACTIVE LIMITED

REPORT OF THE TRUSTEES (CONTINUED)

Achievements during the Year

The Covid pandemic has meant that our regular trips were temporarily halted.

Isolation of our members became a worry so the Company responded by providing and distributing a two course lunch delivered weekly by our voijunteers.

We also provided a Christmas lunch for over 70 focal people, cooked by a local chef.

We have liaised with Revival North Yorkshire CIC which has led to more members being recruited.

We provided transport to people requiring Covid vaccinations and other medical treatment.

We have maintained a visible presence in the community.

Future Developments

To offer short trips for a limited number of members — and ensure social distancing and trips that are Covid secure.

To work towards accessing further funding in order to provide value for money for our members, to subsidise costs to maintain affordability.

To continue to listen to requests from members and tailor outings and visits accordingly through a member questionnaire.

The company is planning to take members further afield with an overnight stay.

To expand our range of outings to include more stimulating activity and fitness/healthy living.

To increase numbers of drivers and volunteers.

Esk Moors Active Lid would like to thank our members, volunteers, drivers and supporters for their patience during the Pandemic when we were unable to operate as normal.

ESK MOORS ACTIVE LIMITED

REPORT OF THE TRUSTEES (CONTINUED)

Statement of Trustees Responsibilities for Preparing Accounts

The Trustees (who are also Directors of Esk Moors Active Limited, for the purposes of Charity and Company law) are responsible for preparing the Trustees Report and financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

Company and Charity law requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the Institution and of the incoming resources and application of the same, including income and expenditure, of the Institution for that period. In preparing those financial statements the Trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to assume that the Institution will continue in operation.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Institution 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 Institution and hence for taking reasonable steps for the prevention of fraud and other irregularities.

The trustees have reviewed the charity's need for reserves in line with Charity Commission guidelines and have agreed unrestricted reserves will be held that equate to three months operating costs. Based on these accounts that target is £5,800.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (FRS 102) and in accordance with the special provisions for small companies under part 15 of the Companies Act 2006.

Approved by the Trustees and signed on their behalf by:-

Chair

17 December 2021

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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF ESK MOORS ACTIVE LIMITED

| report on the accounts of the company for the year ended 31" March 2021 which are set out on pages7 to 15.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

e examine the accounts under section 145 of the 2011 Act;
e follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and

e state whether particular matters have come to my attention. Basis of independent examiner's statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair view" and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

1 which gives me reasonable cause to believe that, in any material respect, the requirements:
e to keep accounting records in accordance with section 386 of the Companies Act 2006; and
° to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102)

have not been met; or

2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts reached.

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Signed
John Richards Accountancy, Westgate House, 134-136 Westgate, Guisborough, TS14 6NB
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ESK MOORS ACTIVE LIMITED

STATEMENT OF FINANCIAL ACTIVITIES (including Income & Expenditure Account)

YEAR ENDED 31% MARCH 2021

	Unrestricted	Unrestricted	Restricted	Total	Total
		Funds	Funds	Funds	Funds
		2021	2021	2021	2020
	Note	£	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations		4318	-	4318	3287
Charitable Activities:
Grants Receivable	2	2773	16461	19234	2083
Activities		590	-	590	1441
investment Income		8	-	8	30
Minibus Income		1812	-	1812	4873
Tickets		-	-	~	293
Sundry Income		~	-	-	66
TOTAL INCOME		9501	16461	25962	12073
EXPENDITURE ON
Charitable activities:		1371	21219	22590	21142
Governance costs		546	-	546	150
TOTAL EXPENDITURE	3	1917	21219	23126	21292
NETINCOME/(EXPENDITURE)and		7584	(4758)	2826	(9219)
netmovement infundsfortheyear		—=	—	=—	—=
RECONCILATION OF FUNDS:
Totalfunds broughtforward		20600	19030	39630	48849
TOTALFUNDSCARRIEDFORWARD		28184	14272	42456	39630

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The comparative figures for each fund are shown in the notes to the accounts.

The notes on pages 9 to 13 form part of these accounts.

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ESK MOORS ACTIVE LIMITED

BALANCE SHEET

AS AT 31% MARCH 2021

					2020
	Note	£	£	£	£
FIXED ASSETS	8		14272		19030
CURRENTASSETS
Debtors		-		-
Cash atbank and in hand	9	28730		20750
		28730		20750
CREDITORS:AMOUNTS FALLING	DUE
WITHINONEYEAR	10	(546)		(150)
NETCURRENTASSETS			28184		20600
NETASSETS			42456		39630
FUNDS
Restricted Unrestricted	11 12		14272 28184		19030 20600
			42456		39630

For the financial year stated above the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

No members have required the company to obtain an audit of its accounts for the year ended 31 March 2021 in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.

These financial statements are prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS 102 SORP.

Oe Lor

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(Chair)
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The notes on pages 9 to 13 form part of these accounts.

ESK MOORS ACTIVE LIMITED NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31*t MARCH 2021

1. ACCOUNTING POLICIES

a) Basis of accounting

The financial statements have been prepared under the historical cost convention with items recognised at cost. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with FRS 102 and with the Charities Act 2011.

b) Incoming resources

All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy for legacies. Entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. Incoming resources from charitable activities where related to performance and specific deliverables are accounted for as the charity earns the right to consideration by its performance. Where income is received in advance of its recognition it is deferred and included in creditors. Where entitlement occurs before income being received the income is accrued. c) Resources expended Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered. Resources expended are allocated to the particular activity where the cost relates directly to that activity. Administration costs are split equally.

d) Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Minibus — 25% on reducing balance

e) Unrestricted funds Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purposes and are available as general funds.

GRANTS RECEIVABLE

GRANTS RECEIVABLE	2021	2020
	Total	Total
	£	£
Job Retention Scheme	3791	-
NYCC	5840	-
DoT Bus Operators grant	173	483
Beyond Housing	100	-
CAVCA	500	-
Two Ridings	2000	-
Brelms Trust	4000	-
Julia & Hans Rausing Trust	2830	-
SBC- general Sponsora Seat -general	- -	1000 600
	19234	2083

TOTAL EXPENDITURE

ESK MOORS ACTIVE LIMITED NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31** MARCH 2021

	Basis of	Charitable activities	Governance costs
	allocation			2021	2020
		£	£	£	£
Driverexpenses	Direct	401	-	401	414
Vehicle Expenses	Direct	3401	°	3401	5265
Minibus depreciation	Direct	4758	-	4758	6343
Accountancy fees Salary	Direct Direct	- 8874	546 -	546 8874	150 7203
Activities Training Consumables Sundry	Direct Direct Direct Direct	- - 3647 1509	- - - -	- = 3647 1509	645 : 631 641
TOTALEXPENDITURE		22590	546	23136	21292

4, NET INCOME/(EXPENDITURE) This is stated after charging:

NET INCOME/(EXPENDITURE)INCOME/(EXPENDITURE) This is stated after charging:charging:
	2021	2020
	£	£
Accountancy	546	150
	546	150

TRUSTEES REMUNERATION, EXPENSES AND TRANSACTIONS

The trustees neither received nor waived any emoluments during the year (2020: £ nil). There were no trustee expenses paid (2020: £ nil). Nil transactions with trustees or connected parties took place during the year (2020: 0).

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ESK MOORS ACTIVE LIMITED NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" MARCH 2021

STAFF COSTS	2021	2020
Staffcosts were as follows: -	£	£
Wages and Salaries	8874	7203
	8874	7203

No employee received emoluments of more than £60,000.

The average number of persons employed during the year:

	Fulltime	Equivalents
	2021	2020
Staff	1	1
	1	1

TAXATION The trust is a registered charity and as such is exempt from Income Tax, Corporation Tax or Capital Gains Tax on its charitable activities.
FIXED ASSETS

	Minibus
Cost At 1 April 2020	£ 60142
At 31 March 2021	60142
Depreciation
At 1 April 2020	41112
Charge foryear	4758
At 31 March 2021	45870
NetBookValue
At 31 March 2021	14272
At31March2020	19030

ESK MOORS ACTIVE LIMITED NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 315" MARCH 2021

9.	BANKAND CASH		2021	2020
			£	£
	Bank		28730	20750
			28730	20750
10.	CREDITORS		2021	2020
	Amounts falling due withinone year		£	£
	Accruals & Deferred income		546	150
			546	150
11.	RESTRICTED FUNDS		2021	2020
			£	£
	At beginning ofYear		19030	26295
	Transferfrom income and expenditureaccount		(4758)	(7265)
			14272	19030
12.	UNRESTRICTED FUNDS		2021	2020
			£	£
	At beginning ofYear		20600	22554
	Transferfrom incomeandexpenditure account		7584	(1954)
			28184	20600
13.	ANALYSIS OF NETASSETS BETWEEN FUNDS
		Unrestricted	Restricted
		Funds	Funds	Total
		£	£	£
	Fixed Assets	-	14272	14272
	CurrentAssets	28730	-	28730
	Current Liabilities	(546)	-	(546)
		28184	14272	42456

ESK MOORS ACTIVE LIMITED NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 3157 MARCH 2021

14. STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVE FIGURES

	Unrestricted	Restricted	Total
	Funds	Funds	Funds
	2020	2020	2020
	£	£	£
INCOMEAND ENDOWMENTS FROM:
Donations	3287	-	3287
Charitable Activities:
Grants receivable	2083	-	2083
Activities	1441	-	1441
Investment Income	30	-	30
Minibus Income	4873	-	4873
Tickets	293	-	293
Sundry Income	66	-	66
TOTAL INCOME	12073	-	12073
EXPENDITURE ON
Charitable activities:	13877	7265	21142
Governance costs	150	-	150
TOTAL EXPENDITURE	44027	7265	21292
NETINCOME/(EXPENDITURE) and	(1954)	(7265)	(9219)
netmovement infunds fortheyear	—=	— =	——
RECONCILATION OF FUNDS:
Totalfunds broughtforward	22554	26295	48849
TOTALFUNDSCARRIEDFORWARD	20600	19030	39630

ESK MOORS ACTIVE LIMITED

INCOME AND EXPENDITURE ACCOUNT

YEAR ENDED 31° MARCH 2021

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||||||||| |---|---|---|---|---|---|---|---| |2021|2020| |INCOMING|RESOURCES|£|£| |Incoming|Resources|from|Generating|Funds| |Voluntary Income| |Donations|4318|3287| |Job|Retention|Scheme|3791|-| |NYCC|5840|-| |DoT|Bus|Operators|grant|173|483| |Beyond|Housing|100|-| |CAVCA|500|-| |Two|Ridings|2000|-| |Brelms|Trust|4000|-| |Julia|&|Hans|Rausing|Trust|2830|“| |General|Grant|-|SBC|-|1000| |Sponsor a|Seat|-|600| |23552|5370| |Activities|for Generating|Funds| |Activities|590|1441| |24142|6811| |Investment|Income| |Bank|Interest|Receivable|8|30| |Total|Incoming|Resources|from|Generating|Funds|24150|6840| |Incoming|Resources from|Charitable|Activities| |Minibus|Income|1812|4873| |Tickets|-|293| |1812|5166| |Other Incoming|Resources| |Sundry|Income|-|66| |TOTAL|INCOMING RESOURCES|25962|12073|

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ESK MOORS ACTIVE LIMITED

INCOME AND EXPENDITURE ACCOUNT

YEAR ENDED 31% MARCH 2021

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|||||| |---|---|---|---|---| |2021|2020| |CHARITABLE|ACTIVITIES|£|£| |Activities|Undertaken|Directly| |Wages|and|Salaries|8874|7203| |Staff Training|-|-| |Driver &|Assistant|Expenses|401|414| |Vehicle|Running|Costs|3401|5265| |Consumables|3647|631| |Accountancy|546|150| |Tickets|-|645| |General|Expenses|1509|641| |Minibus|Depreciation|4758|6343| |Total|Charitable Activity|Expenditure|23136|21292| |NET INCOMING|RESOURCES|2826|(9219)|

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