Company registration number.. 06822148
Charity registration number= 1132653
Weston & District Community Transport Ltd
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 31 March 2025
WESTCOTTS
CHAftfEgEO ACCOUNTAWT5
8 BUSINESS ADVISEbTrS

Weston & District Community Transport Ltd
Contents
Reference and Administrative Details
TTUStees' Report
2to7
Independent Auditors, Reporl
8t011
statement of Financial Activities
12
Balance Sheet
13
Statèment of Cash Flows
14
Notes to the Financial Statements
15to26

Weston & District Community Transport Ltd
Reference and Administrative Details
Chaimian
DRay
Trustees
J R Ryland-Brown
PFOX
S Russe
R A Bailey
DRay
J Chard
Secretary
J R Ryland-Brown
Charity Registration Number
1132653
Company Registration Number 06822148
The charity is incorporated in England and Wales.
Unit 3a
Westland Distribution Centre
Winterstoke Road
Weston-super-mare
North Somerset
BS24 9AD
Registered Office
Auditor
Westcotts {SW) LLP
Tallford House
38 Walliscote Road
WestQn-super-Mare
Somerset
BS23 1LP
Bankers
Uoyds Bank PIC
Weston
2 South Parade
Weston-super-mare
Somerset
BS23 1JL
Page 1

Weston & District 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 31
March 2025.
and actlvities
The core activity is Dial-a-Ride - this service has been in place since the organisation was merged by
previous group of custodians but overseen by a Trustee recently retired.
DAR is a membership scheme providing transport service to all, but largely elderly & disabled
residents of Weston-super-mare. Once membership has been established members call a booking
line or email their transport request - The Service is used for medical I retail I social I general activity
the seNice being door to door.
Annual Membership- Paid in advance of service utilisation.
Single l Return Fares are applicable.
The large majority of WDCT vehicles (all Mini - Bus plattorm) are accessible- meaning they are built
with lffts
handles
lower steps and removable seats to accommodate elderly and disabled
passengers.
If this service did not 8XlSt, practically all members woukl lik8ly not have any tran6POrt service leaving
them lonely, isolated and vulnerable, therefore it is vital WDCT continue Community Transport in
WSM & surrounding areas.
This service also ensures we retain Charity Status - Not for Profit Organisation.
DAR was financially supported via an annual grant from the Local Authority - North Somersel
Council, although the grant was never enough to meet full cost recovery and all grant funding was
withdrawn by NSC in 2023.
The Trustees l Management had already identrfied that additional funding was required, the options
considered were direct fundraising (via National Lottery) or increasing transport activity to boost
income to support the Charity.
Previously WDCT had not been involved in Home to School services. an opportunity arose to become
involved and that was the option taken.
HTS is a central Government funded initiative that all Local Authorrties across the UK provide, it can
be mainstream paid for by parents but in most cases. it is a local authority funded service.
WDCT mainly support SEN (Special Education Needs) passengers transport from home to SEN
School's return, the vasl number of passengers suffenng from physical I mental health conditions
some with high complexty needs.
In providing this service as an accessible Servi￿ it dovetails with all our acttvities and WDCT are the
leading provider of accessible transport in North Somerset
HTS contracts are 12124136 months in duration. that are awarded via a competition platform, the
benefits are two fold - whilst there is cost to operate, the surplus generated is used to support the
Charity l DAR service, the Contracts are over an extended period giving the organisation growth
opportunities and financial stability.
We have now been through contract expiry and renewal and have identifi'ed that this is a repeat
process allowing for longer term growih and stability.
Page 2

Weston & District Community Transport Ltd
Trustees, Report
In additional to DAR I HTS
community as a whole.
WDCT operate many other transport services that supports Ihe
The above represents core activity, the objectives are to sustain and where possible to improve and
grow our services to meet ever increasing demand.
DAR is in demand - WSM has an aging population and many residents live alone and once they lose
their independence need lo find transport services that are affordable and flexible that retains their
freedom and independence.
We have over 300 members some are frequent users some infrequent, but we do ensure we offer
service when called upon
there can be limitalions
notably drivers resource and a fact often
overlooked is elderly and disabled people have either no or limrted mobility meaning il takes much
longer to carry out each transportation process, therefore rt can limit how much we can do per route
each day. The service works on a booking call handling ernail response and is controlled via a
system-based plalform.
There is a mortality factor. meaning we have regular drop out but the process continues because of
the population profile
Our achievement with this service is to continue to meet the demand by
controlled and organised booking systems
advanced planning and driver I staff ietention because
experienced empathetic staff are essential with this type of service.
We monitor and run monthly reports to ensure we have SLJfficient resource, although affordability is a
factor- there are limrts to what is practical from a busine55 perspecttve.
All Drivers carry out Midas training which is the recognised slandard for driving a Mini-Bus
operate our own
Midas training. as well as offering Midas training externally to
SchoolslAcademieslColleges. WDCT in collaboration with WSM College are the approved CTA Midas
Training Centre for Ihe Southwest.
Additional training and updates are ongoing, notably change of wheelchair types and security
restraints as technology evolves.
In additional to the above HTS service ha5 grown over the seven years of operation - starting with 4
routes in 2018 - we now fund 31 route5 amounting to transporting approx. 350 SEN students am I pm
during the School academic year
this represents 10°/o of the entire NSC HTS cohort - meaning all
the challenges transporting complex needs students involves ensuring we attain all the necessary
compliances - DBS - Safeguarding - First Aid. WDCT are now one of the largest HTS Operators in
the County and have built a reputation as a reliable, responsible. trustworthy operator.
AII HTS activity is monitored. managed and controlled by dar￿ reporting procedures.
Str
ure
ovem
nce
The Struclure, Governance, Management and Primary Objective5 of the Charity is as laid down in the
Memorandum and Articles of Association.
The day to day activities to meet these objectives are the responsibility of the General Manager as
described in the Business Plan, an update on progres5 is made at each Trustee meeting.
Achievements and performance are reported in the General Managerfs Report to the Trustees at each
meeting of the Trustees.
Page 3

Weston & District Community Transport Ltd
Trustees. Report
The financial srtuation of the Organisation is reported and reviewed at each Trustee meeting by the
Finance Administrator.
The Charity does not have a specific Reserves policy at the present time, see the General Manager's
report on the creation of a 2nd bank account to cover vehicle replacement and perspective office
relocation. Surplus funds from daily operations are transferred to this 'ReseNe' account.
The plans for the future are defined in the Business Plan. The primary task for the Board of Trustees
is to ensure that there is a succession plan.
Each Trustee is made aware of their responsibilits.es as a Trustee on appointment and these are
produced in the Trustees handbook,
As a Charity WDCT is govemed by a board of Trustees. all volunteers. who are elected I re-elected
each year at the AGM
There have been numerous changes over the years - but we do try to ensure a retention of Trustees
who have experience of the organisations needs and have career skill sets that add value to daily
activity.
Trustees are encouraged to take an active part in daily activity as well as providing advice and
support with various administrative challenges.
There are currently six Trustees.
One Manager who oversees the whole operation.
Responsible
for
structurelstrategylfinance
acquisition-disposallcustomer service
retention
administrationlsite Management Control.
limits/recruitmenVpersonnelffleet
contracts (HTS)Ipricinglinsuranceloffice
Supported by four office administrators.
ement
Risk Assessments have been created for aspects of the business requiring quality control - Policy &
Procedures.
Business interruption and contingency planning built into commercial insurance policy. Limited
Indemnity.
We do not hold certrficated Quality Control Accreditation.
Risk Management is part of the General Managerfs role and overseen by the Board of Trustees.
Our Financial Management provide5 Trustees and Senior Managers with guidance on how to manage
the charity's finances including making the best use of our reserves and investment opportunitie5.
Company Finance/PayrolVpur¢hase ledgerlsales ledgerlbanking
cash allocationlinvoice
reconciliation
credit controllpersonnel support
holiday managemenvoffice support
administration.
Page 4

Weston & District Community Transport Ltd
Trustees. Report
Fleet SMRIFleet
Driver Allocationslschool Contracts all daily activity
LAJSchoollParent
LiaisonlPersonnel supportlDriver
Vehicle administrationlcontrol & CompliancelDriver
Vehicle
Safely Checks.
kln
DAR membershipslcall
supeNisionlDAT reporting.
email handlinglcustomer seNiceslgeneral enquiriesldriving liaison
Midas Internal
External
Training Centre LiaisonlFleet
Driver supportlcustomer
Serviceslcuslomer pricing - quotationslPublic Bus seNI￿S/General EnquirieslHTS + Other Services
Reporting.
Supported by three for Fleet l Garage Iyard
X2 Drivers doubled up supporting lightweight vehicle repairs l advice
DopVAcc@ssibl8 Soating r8moval- refitting I Sourcing Parts- Components.
supporl to Fleet
Yard I Parkln
ervlslon
Yard Office building SupervisionlFleet Parking Control Supervision l Accessible Seating Control
Supervision / Fleet Cleaning Supervision.
Ll
Legislation I Permit to Operate- Section 19 permrts- applicable to each vehicle.
General CTO advice
erv
L4
We have for several years held two bank accounts- which is managed and controlled by our financial
administrator - A Current account - with all income and expenditure and a second account which we
largely retain for capital expendilure - mostly used for improving our fleet with Ihe purchase of newer
vehicles, we have generated a healthy balance in the second account- However, a primary objective
is to re-locate WDCT and this will likely impact on our financial reserves when the time comes.
Trustees Res
onsibili
Led by Chairman of Trustees- Obl"
Role is Voluntary
Ensure Organisation is operated under terms & condttions of Charity Commission
Members I Customer Liaison - Communication- AGM process
Attend Four Meelings per year
Ensure Organisation follows legislation set by Governing Body
Association
Community Transport
Finance Control
Page 5

Weston & District Community Transport Ltd
Trustees, Report
Capacity to give free time to support Management l Admin
Assist - Operational Matters - Including Staff Disciplinary when required
Guidance l Advice I Support-to Admin Team l Business Activity as a whole
Main Objective - Relocate to a better I larger site WSM area - within 24136 months.
Continue to seek and appoint Trustees
to add to the board, individuals who can add value to the
organisalion, replace Trustees who plan to retire.
Assess Admin team
all roles and responsibilities as the organisation grows, recruit and appoint
personnel lo support existing and take on additional responsibilities that will support growth and allow
the organisation lo flourish.
Driver I PA - Recrurtment- improve availability I qualty through training and legislation.
Statement of trustees. responsibilities
The trustees (who are also the directors of Weston & District Community Transport Ltd for the
purposes of company law) are responsible for preparing the trustees, report and the financial
slatements in a¢¢ordance with applicable law and United Kingdom Accounting Standards (Unitod
Kingdom Generally Accepted Accounting Practice}, including FRS 102 "The Financial Reporting
standard appllcable in the UK and Republic of Ireland"
Company law requires the trustees to prepare fi.nancial statements for each financial year. Under
company law the Irustees must not approve the financial statements unless they are satisfied that
they give a true and fair view of the state of affairs of the charrtable company and of the incoming
resources and application of resources, including its income and expenditure, of the charitable
company for that perTrod. 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 fi'nancial 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 that 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 integrtty 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.
Page 6

Weston & District 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
aware of any relevant audit information and to establish that the charity's auditor is aware of that
information. The trustees confirm that there is no relevant infomation that they know of and of which
they know the auditor is unaware.
The annual report was approved by the trustees of the charity on
behalf by:
igned on its
Ryla
Compan
-Brown
ecretary
an
trustee
Page 7

Weston & District Community Transport Ltd
Independent Auditor's Report to the Members of Weston & District Community
Transport Ltd
Opinion
We have audited the financial statements of Weston & District Community Transport Ltd (the 'charity')
for the year ended 31 March 2025, which comprise the Slatement of Financial Activities, Balance
Sheet, Statement of Cash Flows, 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 31 March 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 Audrting (UK} {ISAs (UKI} and
appllcable law. Our responsibililies under those standards are further described in the auditor
responsibilities for the audil 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
5talements 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
ba515 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 doubl on the charity's ability
lo 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 infonnation comprises the
information included in the annual report. other than the financial statements and our auditor's report
Ihereon. Our opinion on the financial statements does not cover the other information and, except to
the extent otheNise explicitly stated in our report, we do not express any form of assurance
conclusion thereon.
Page 8

Weston & District Community Transport Ltd
Independent Auditorfs Report to the Members of Weston & District Community
Transport Ltd
In connection with our audit of the financial statements, our responsibility is to read the other
informalion 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
malerial misstatement of the other information. If. based on the work we have performed, we conclude
that there is a malerial misstatement of this other information, we are required to report that fact.
We have nothing to report in Ihis 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 Trustees. Report for the financial year for which the financial
statements are prepared is consistent with the financial statements.. and
the Trustees, Report has 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
cours@ of th8 audit, W8 have not identifigd matarial misstatements in tha Trust88s' R8POrt.
Wp. havp. nnthing In rp.pnrt in re.spe.r.t of the. following matters where the fnmpanip.s Ar.t ?nnfi rp.qiiirp.s
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 audrt.
Responsibilities of trustees
As explained more fully in the Statement of trustees, responsibilities (set out on page 6), 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 slatements 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 audilor's report
that includes our opinion. Reasonable assurance is a high level of assurance, but is nol a guarantee
that an audit conducled in accordance with ISAS (UK) will a￿ayS delecl 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.
Page 9

Weston & District Community Transport Ltd
Independent Auditor's Report to the Members of Weston & District Community
Transport Ltd
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed
below..
We identified areas of laws and regulattons that could reasonably be expected to have a
material effect on the financial statements from our general commercial and sector
experience and through discussion wrth the director5. We communicated identified laws and
regulations throughout our team, and remained alert to any indications of non-compliance
throughout the audit.
The company is subject to laws and regulations that govem the preparation of the financial
statements. including financial reporting legislalion, and other companies legislation. The
company is also subject to other laws and regulalions where the consequences of
non-compliance could have a material impact on the amounts or disclosure5 Wlthin the
financial statements including health and safety laws and regulations such as the Health and
Safety at WoTk Act: environmental laws such as the Environmental Protection Act,
employment laws and regulations and certain aspects of companies legislation.
Owing to the inherent limrtations of an audit, there is an unavoidable risk that we may not
have detected some material misstatements in the financial statements, even though we
have properly planned and performed our audit in accordance with auditing standards. In any
audit, there remains a higher risk of non-detection of irregularities, as these may involve
collusion, forgery, intentional omissions, misrepresentations, or the override of internal
controls. We are not responsible for preventing non-Gompliance and cannot be expected to
detect non-compliance with all laws and re.gulations.
As part of an audit in accordan￿ with ISAS (UK), we exercise professional judgement and maintain
professional scepticism throughout the audit. We also-.
Identify and assess the risks of material misstatement of the financial statements, whether
due to fraud or error. design and perfomi audit procedures responsive lo those risks, and
obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The
risk of not delecting a material misstatement resulting from fraud is higher than for one
resulting from error. as fraud may involve collusion, forgery.. intentional omissions,
misrepresentations. or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of expressing
an opinion on the effectiveness of the company's internal Control.
Evaluate the appropriateness of accounting policies used and the reasonableness of
accounting estimates and related disclosures made by the directors.
Conclude on the appropriateness of Ihe directors, use of the going Concern basis of
accounting and, based on the audit evidence obtained. whether a material uncertainty exists
relaled to events or conditions that may cast significant doubt on the company's ability to
continue as a going concern. If we conclude that a material uncertainty exists, we are
required to draw attention in our auditor's report to the related disclosures in the financial
statements or, if such disclosures are inadequate. to modify our opinion. Our conclusions are
based on the audit evidence obtained up to the date of our auditor's report. However. future
events or conditions may cause the company to ￿ase to continue as a going concern.
Evaluate the overall presentation. structure and content of the financial statements, including
Ihe disclosures: and whether the financial slatemenls represent the underlying transactions
and events in a manner that achieves fair presentation.
Page 10

Weston & District Community Transport Ltd
Independent Auditorfs Report to the Members of Weston & District Community
Transport Ltd
We communicate with those charged with govemance regarding, among other matters, the planned
scope and timing of the audit and significant audil findings. including any significant deficiencies in
internal control that we idenlify during our audit.
A furlher descriplion of our responsibilities is available on the Financial Reporting Council's website
at.. www.frc.org.uklauditorsresponsibilities. This description forms part of our auditor's report.
Other matters
The corresponding figures in the financial statements are unaudited.
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 matter5 we are required lo 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 ar)d its trustees as a body, for our audit
work, for this report, or for Ihe opinions we have formed.
Peter Lomax (Senior Statutory Auditor)
For and on behalf of Westcotts (SW} LLP, Stalulory Auditor
Tallford House
38 Walliscote Road
Weslon-super-mare
Somerset
BS23 1 LP
Date.. 23 December 2025
Page11

Weston & District Community Transport Ltd
Statement of Financial Activities for the Year Ended 31 March 2025
{Including Income and Expenditure Account and Statement of Total
Recognised Gains and Losses)
Unrestricted
funds
Total
2025
Total
2024
Note
Income and Endowments from:
Donations and legacies
Charitable activities
Investment income
85,742
1.133,364
2,438
85.742
1,133,364
2,438
90,417
857.667
1,986
Total income
1.221.544
1,221,544
950,070
Expenditure on:
Charitable aGtivitie5
1.144.955
1,144,955
935,333
Total expenditure
(1.144,955
76,589
(1.144,955).-
76.589
(935,3331
14,737
Net income
Nel movement in funds
76.589
76.589
14,737
Rgconciliation of fund5
Total funds brought forward
448.306
448,306
419 .fj7n
Total funds Carried fO￿ard
J7
524,895
524,895
448,307
All of the Gharity's activities derive from continuing operations during the above two periods.
The funds breakdown for 2024 is shown in note 17.
The notes on pages 15 to 26 fomi an integral part of these financial statements.
Page 12

Weston & District Community Transport Ltd
(Registration number: 06822148)
Balance Sheet as at 31 March 2025
2025
2024
Note
Fixed assets
Tangible assets
12
126.349
128,458
Current assets
Debtors
Cash at bank and in hand
13
14
223,008
286,054
102.271
243,118
509,062
345,389
Creditors: Amounts falling due within one year
Net current assets
15
(110,516)
{25,540}
319,849
398.546
Net assets
524.895
448,307
Funds of the charity:
Unrestricted income funds
Unrestricted funds
524,895
448,307
Total funds
17
524.895
448,307
The financial statements on pages 12 to 26 were approved by the trustees, and authorised for issue
on ts..l.e....ts(signed on their behalf by:
-Brown
ecrÉta
Comp2
and
rustee
The notes on pages 15 to 26 form an integral part of these financial statements.
Page 13

Weston & District Community Transport Ltd
Statement of Cash Flows for the Year Ended 31 March 2025
2025
2024
Note
Cash flows from operating activities
Net cash income
76,588
14,737
Adjustments to cash flows from non-cash items
Depreciation
Investment income
Profit on disposal of tangible fixed assets
78,909
{2.438)
15.7921
60,901
11.986}
147.267
73.652
Working capital adjustments
Ilncreaselldecrease in debtors
Increaselldecrease) in creditors
Net cash flows from operating activities
13
15
1120,737)
84,976
1,102
(5,027)
111,506
69,727
Cash flows from investing activities
Interest receivable and simi￿r income
Purchatrc of tangiblc fixcd a￿￿et9
Sale of tangible fixed assets
Net cash flows from investing activities
Net increase in cash and cash equivalents
Cash and ¢a5h equivalents at 1 April
Cash and cash equivalents at 31 March
2,438
(7G.800)
5.792
1,986
{7i,290)
5,134
12
{68,5701
168.1701
42,936
1,557
243.118
241,561
286.054
243,118
All of the cash flows are derived from conlinuing operations during the above tsvo periods.
The notes on pages 15 to 26 fonn an integral part of these financial statements.
Page 14

Weston & District Community Transport Ltd
Notes to the Financial Statements for the Year Ended 31 March 2025
1 Charity status
The charity is limited by guaranlee, incorporated in England and Wales, and consequently does not
have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards
the assets of the charity in the event of liquidation.
The address of its registered office is..
Unil 3a
Westland Distribution Centre
Winterstoke Road
Weston-super-mare
North Somerset
BS24 9AD
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 othemise
stated.
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities.. Stalemenl 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 10211, the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102). the Charilies Act 2011. Ihe Companies Act
2006 and UK Generally Accepted Practice as il applies from 1 January 2019.
Basis of preparation
Weston & District Community Transport Ltd meets the definition of a public benefit entity under FRS
102. Assets and liabilities are initially recognised at historical cost or Iransaction value unless
olheFwise stated in the relevant accounting policy notes.The financial statements are prepared in
sterling which is the functional currency of the charity.
Going concern
The trustees consider that there are no material uncertainties about the charills ability lo continue as
a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by
the charity.
Page 15

Weston & District Community Transport Ltd
Notes to the Financial Statements for the Year Ended 31 March 2025
Judgements
The preparation of the financial statements requires management to make judgements, estimates and
assumptions that affect the amounts reported. These estimates and judgements are continually
reviewed and are based on experience and other factors. including expectations of future events that
are believed to be reasonable under the circumstances. The judgements (apart from those involving
estimations) that management has made in the process of applying the entity's accounting policies
and that have the most significant effect on the amounts recognised in the financial statements are as
follows.. Valuation of investment properties, which is calculated by mana9ement's expert, as described
in note 18, based on open market Conditions.
Income and endowments
Income is included in the Statement of Financial Activities when entrtlement has passed to the charity.,
il is probable that the economic benefits associated wrth the transaction will flow to the charity and the
amount can be reliably measured. The following specific policies are applied to particular categories
of income"
Donations and legacies
Income from donations or grants is recognised when there is evidence of entitlement to the gift,
receipt is probable and its amount can be measured reliably.
Grants ￿CeivIble
Grants are recognised when the charity has an entitlement to the funds and any condilions linked to
the grants have been met. Where performance conditions are attached to the grant and are yet to be
mel, the income is recognised as a liability and included on Ihe balance sheet as deferred income to
be released.
Charitable activities
Income from contracls for the supply of services is recognised with the delivery of the contra¢ted
service. This is classrfied as unrestricted fund5 unless there is a contractual requirement for it to be
spent on a particular purpose and returned if unspent. in which case it may be regarded as restrided.
Expenditure
All expenditure is recognised once there is a legal or constructive obl￿atIon to that expenditure, it is
probable settlement is required and the amount can be measured reliably. All costs are allocaled to
the applicable expenditure heading that aggregale similar costs to that calegory. 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.
Page 16

Weston & District Community Transport Ltd
Notes to the Financial Statements for the Year Ended 31 March 2025
Charitable actlvltles
Charilable expenditure comprises those costs incurred by the charity in the delivery of its activities
and services for ils beneficiaries. It includes both costs that can be allocated directly lo such activities
and those costs of an indirect nature necessary to support them.
Grant provisions
Provisions for grant5 are made when the intention to make a grant has been communicated lo the
recipient but there is uncertainty about either the timing of the 9rant or the amount of grant payable.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis
consistent with the use of resources: for example, allocating property costs by floor areas, or per
apita, staff costs by the time spent and other costs by their usage.
Governance costs
These include the costs attributable to the charty's compliance with constitutional and statutory
requirements, including audit, strategic management and trustees meetings and reifflbursed
expenses.
Government grants
Government grants are recognised based on the accrual model and are measured at the fair value of
the asset received or receivable. Grants are classified as relating either to revenue or to assets.
Grants relating to revenue are recognised in income over the period in which the related costs are
re¢ognised. Grants relating to assets are recognised over the expected useful life of the asset. Where
part of a grant relating to an asset is deferred. it is recognised as deferred income.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010
and therefore it meets the definition of a charrtable 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 Parl 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 charrtable purposes.
Tangible fixed assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated
depreciation and 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 expecled useful economic life as follows..
Asset class
Office equipment
Motor Vehicles
Depreciation method and rate
259/0 Straight Line
250/0 Straighl Line
Page 17

Weston & District Community Transport Ltd
Notes to the Financial Statements for the Year Ended 31 March 2025
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.
Borrowings
Inlerest-bearing borrowings are Initial￿ recorded at fair value, net of transaction costs.
Interest-bearing borrowings are subsequently carried at amortised cost, with the dtfference between
the proceeds. net of transaction costs, and the amount due on redemplion being recognised as a
charge to the Statement of Financial Activities over the period of the relevanl 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.
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.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restiictlOll5 Oll their expenditure declared by the donor or through
the terms of an appeal. and fall into one of I￿0 sub-classes- restricted income funds or endowment
funds.
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.
Page 18

Weston & District Community Transport Ltd
Notes to the Financial Statements for the Year Ended 31 March 2025
Recognition and measurement
All financial assets and liabilities are inrtially measured at transaction price (including transaction
costs), excepl for those financial assels classified as at fair value through profit or loss, which are
initially measured at fair value {which is normally Ihe transaction price excluding transaction costs),
unless the arrangement constitutes a f inancing 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 al a market rate of interesl 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 seltle on a net basis. or to realise the asset and settle the liability simultaneously.
Financial assets are deiecognised when and only vthen a} the contractual rights to the cash flows
from the financial asset expire or ale settled, b} the charity transfers to another party substantially all
Df Ihe risks and rewards of ownership of the financial asset, or c} Ihe charily. despite having retained
some, but not all. significant risks and rewards of ownership. has transferred control of the asset to
another party.
Financial liabilities are derecognised only when the obligation specrfied in the contract is discharged,
cancelled or expires.
3 Income from donations and legacies
Unrestricted
funds
General
Total
2025
Donations and sponsors
Donations from individuals
Grants, including capital grants..
Government grants
996
996
84,746
84,746
85,742
85,742
Unrestricted
funds
General
Total
2024
Donations and lega¢ies',
Donations from individuals
Grants, including capital grants.,
Government grants
8,612
8,612
81.805
81,805
90,417
90,417
Page 19

Weston & District Community Transport Ltd
Notes to the Financial Statements for the Year Ended 31 March 2025
4 Income from charitable activities
Unrestricted
funds
General
Total
2025
Income from charitable activities
Bus income including contracts
Memberships. Donations & Sponsor5
Midas training
1,128,197
4,492
675
1,128,197
4,492
675
1,133.364
1,133,364
Unrestricted
funds
General
Total
2024
Bus income including contracts
Midas training
Sales of purchased goods
829,693
1,457
26,517
829.693
1,457
26,517
857,667
857,667
5 Investment income
Unrestricted
funds
General
Total
2025
Inlerest receivable and similar income.,
Interest receivable on bank deposits
2,438
2,438
2,438
2,438
Unrestricted
funds
General
Total
2024
Interest receivable and similar income..
Interest receivable on bank deposits
1,986
1,986
1,986
1,986
Page 20

Weston & District Community Transport Ltd
Notes to the Financial Statements for the Year Ended 31 March 2025
6 Expenditure on charitable activities
Unrestricted
funds
General
Total
2025
Total
2024
Note
Fuel
Motor repairs
Motor insurance and tax
Wages and salaries
Staff NIC (Employers)
staff pensions (Defined contribution)
Cleaning
Travel and subsistence
Advertising
{Profitllloss on sale of tangible fixed
assets held for charity's own use
Staff training
Uniforms
Volunteer expenses
Rent and service charges
Rates
Waler rates
Light, heat and power
Repairs and maintenance
Telephone and fax
Office expenses
Computer sofiware and maintenance
costs
Printing, postage and stationery
Trade subscriptions
Depreciation of other langible
Allocated support costs
78,728
121,112
59,368
699.799
37.883
7.702
585
131
453
78,728
121,112
59,368
699,799
37,883
7.702
585
131
453
78,773
100,625
47,082
604.606
1,060
(5,791)
(5,791)
1,073
2.124
1,867
12,855
599
872
733
2.404
4.895
6,795
2.124
1.867
12,855
599
872
733
2,404
4,895
6.795
1.633
5,782
1,517
4,679
2,370
4,767
3.970
2.149
78,909
22,046
4,767
3,970
2,149
78,909
22,046
8,480
60,901
16,752
1.144,955
1.144.955
93S.333
Page 21

Weston & District Community Transport Ltd
Notes to the Financial Statements for the Year Ended 31 March 2025
7 Analysis of support costs
Support costs allocated to charitable activities
Other
support
costs
Total
2025
Total
2024
Sundry expenses
Accountancy fees
Legal and professional fees
Bank charges
Other interest payable
Insurance
The audit of the charty's annual accounts
5.549
2,005
2,287
872
1,569
1,264
8.500
5,549
2.005
2,287
872
6,790
1,250
7,876
836
1,569
1,264
8,500
22,048
22.048
18.752
8 Net incomingloutgoing resources
Net incoming resources for the year include".
2025
2024
Depreciation of fixed assets
78,909
60,901
9 Trustees remuneration and expenses
No trustees, nor any persons connected with them. have received any iemuneration from the charity
during the year.
No trustees have received any reimbursed expenses or any other benefrts from the charily during the
year.
10 Staff Costs
The aggregate payroll costs were as follows=
2025
2024
Wages and Salaries
Employer National Insurance
Employers Pension Costs
699,093
37,883
7,701
568,644
30,685
5,277
744.677
604.606
Page 22

Weston & District Community Transport Ltd
Notes to the Financial Statements for the Year Ended 31 March 2025
The monthly average number of persons {including senior management I leadership team) employed
by the charity during the year was as follows=
2025
2024
Board of Trustees
Management
Office administrators
Drivers and fleet maintenance
45
26
57
37
No employee received emoluments of more than £60.000 during the year.
The total employee benefits of the key management personnel of the charity were £Nil (2024 - £Nil).
During the year the charity made the following transactions with key management personnel."
General manager
Thp. fiP.neral manager received remuneration of £32,220
Finance administrator
The Finance administralor re￿IVed remuneration of £28,174
Fleet co-ordinator
The Fleet co-ordinator received remuneration of £30.160
Operations administrator
The Operations administrator received remuneration of £21.632
Bookings administrator
The Bookings administrator received remuneration of £26,645
11 Taxation
The charity is a registered charity and is therefore exempt from taxation.
Page 23

Weston & District Community Transport Ltd
Notes to the Financial Statements for the Year Ended 31 March 2025
12 Tangible fixed assets
Furniture
and
equipment
Motor
vehicles
Total
Cost
At 1 April 2024
Additions
Disposals
13.552
380,160
76,800
{12,139)
393,712
76.800
{12,139)
At 31 March 2025
13.552
444,821
458.373
Depreciation
At 1 April 2024
Charge for the year
Eliminated on disposals
At 31 March 2025
12.239
1.050
253,015
77,859
(12,139}
265,254
78,909
(12,1391
13,289
318,735
332,024
Net book value
At 31 March 2025
263
126,086
126,349
At 31 March 2024
1.313
127,145
128,458
13 Debtors
2025
2024
Trade debtors
Prepayments
Accrued income
VAT recoverable
Other debtors
137,919
55,459
12,764
15,883
983
90,642
2,050
9,579
223,008
102.271
14 Cash and cash equivalents
2025
2024
Cash on hand
Cash at bank
382
285.672
243,118
286,054
243,118
Page 24

Weston & District Community Transport Ltd
Notes to the Financial Statements for the Year Ended 31 March 2025
15 Creditors: amounts falling due within one year
2025
2024
Trade creditors
Other taxation and social security
Other creditors
Accruals
83.919
10,095
5,682
10.820
9,252
8,787
5,306
2.195
110.516
25,540
16 Obligations under leases and hire purchase contracts
The total value of future minimum lease payments was as follows:
2025
2024
Within one year
In IMO to five years
(12.000)
(12,000}
(24,000)
{12,000}
{24,000}
(36,0001
The lease commitment relates to the lease agreement on their premises at Unit 3A Westland
Distribution Park which will end 31 March 2027.
17 Funds
Balance at
31 March
2025
Balance at 1
April 2024
Incoming
resources
Resources
expended
Unrestricted funds
General
General Fund J - Brought
forward
448.306
1.221,544
{1.144,955}
524,895
Page 25

Weston & District Community Transport Ltd
Notes to the Financial Statements for the Year Ended 31 March 2025
Balance at
31 March
2024
Balance at 1
April 2023
Incoming
resources
Resources
expended
Unrestricted funds
General
General Fund J- Brought
fotward
433.570
950.070
(935.333)
448,307
18 Analysis of net assets between funds
Unrestricted
funds
General
Total funds
at 31 March
2025
Tangible fixed assets
Current assets
Current liabilities
126,349
509,062
{110,5161
524,895
126.349
509.062
(110.5161
524,895
Total net assets
Unrestricted
funds
General
Total funds
at 31 March
2024
Tangible fixed assets
Current assets
Current liabilities
128.458
345.389
{25.540}
448,307
128,458
345.389
{25.5401
448,307
Total net assets
19 Related party transactions
There were no related party transactions in the year.
Page 26