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Objectives
The primary aims of the Trust are to provide accessible transport for elderly, disabled and socially disadvantaged groups and individuals in the area of Merseyside and it’s environs. Additionally to provide training in the allied passenger transport field.
Statement of Trustees Responsibility:
Charity law requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the Charity and of the profit and loss of the Charity for that period. In preparing these accounts, the trustees are required to:-
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Select suitable accounting policies and then apply them consistently.
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Make adjustments and estimates that are reasonable and prudent.
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Prepare the accounts on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the accounts comply with the Charities Acts. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees confirm that these financial statements comply with Statutory requirements and those of the Charities Commission.
Registered number: 06711399
MERSEYCARE COMMUNITY TRANSPORT LIMITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
MAW Accountants CPAA 33 Thingwall Road Wirral CH61 3UE
MERSEYCARE COMMUNITY TRANSPORT LIMITED Contents
| Page | |
|---|---|
| Company Information | 1 |
| Directors' Report | 2 |
| Accountant's Report | 3 |
| Income and Expenditure Account | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6—7 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Income and Expenditure Account | 8—9 |
MERSEYCARE COMMUNITY TRANSPORT LIMITED Company Information For The Year Ended 31 March 2024
Directors Mr David Rimmer Mr Paul Wylde Company Number 06711399 Registered Office 33 Thingwall Road Irby Wirral CH61 3UE Accountants MAW Accountants CPAA 33 Thingwall Road Wirral CH61 3UE
Page 1
MERSEYCARE COMMUNITY TRANSPORT LIMITED Company No. 06711399 Directors' Report For The Year Ended 31 March 2024
The directors present their report and the financial statements for the year ended 31 March 2024.
Directors
The directors who held office during the year were as follows:
Mr David Rimmer
Mr Paul Wylde
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors 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 company and of the surplus or deficit of the company for that period. In preparing the financial statements the directors are required to:
-
select suitable accounting policies and then apply them consistently;
-
make judgments and accounting estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the 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 company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Paul Wylde
Director
31/12/2024
Page 2
MERSEYCARE COMMUNITY TRANSPORT LIMITED Accountant's Report For The Year Ended 31 March 2024
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this 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 Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 March 2024 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
MAW Accountants
31/12/2024
MAW Accountants CPAA 33 Thingwall Road Wirral CH61 3UE
Page 3
MERSEYCARE COMMUNITY TRANSPORT LIMITED Income and Expenditure Account For The Year Ended 31 March 2024
| Notes TURNOVER Cost of sales GROSS SURPLUS Administrative expenses Other operating income OPERATING SURPLUS/(DEFICIT) Other interest receivable and similar income Interest payable and similar charges SURPLUS/(DEFICIT) FOR THE FINANCIAL YEAR |
2024 £ 1,770,854 (1,590,168) 180,686 (176,492) - 4,194 1 - 4,195 |
2023 £ 1,672,376 (1,586,587) |
|---|---|---|
| 85,789 (175,028) 21,000 |
||
| (68,239) 7 (996) |
||
| (69,228) |
The notes on pages 6 to 7 form part of these financial statements.
Page 4
MERSEYCARE COMMUNITY TRANSPORT LIMITED Balance Sheet As At 31 March 2024
| Notes FIXED ASSETS Tangible Assets 4 CURRENT ASSETS Debtors 5 Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 6 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS Income and Expenditure Account MEMBERS' FUNDS |
2024 £ £ 147,968 147,968 496,078 379,973 876,051 (7,693) 868,358 1,016,326 1,016,326 1,016,326 1,016,326 |
2024 £ £ 147,968 147,968 496,078 379,973 876,051 (7,693) 868,358 1,016,326 1,016,326 1,016,326 1,016,326 |
2023 £ £ 74,245 74,245 683,113 263,562 946,675 (8,789) 937,886 1,012,131 1,012,131 1,012,131 1,012,131 |
2023 £ £ 74,245 74,245 683,113 263,562 946,675 (8,789) 937,886 1,012,131 1,012,131 1,012,131 1,012,131 |
|---|---|---|---|---|
| 147,968 868,358 |
74,245 937,886 |
|||
| 876,051 (7,693) |
946,675 (8,789) |
|||
| 1,016,326 | 1,012,131 | |||
| 1,016,326 | 1,012,131 | |||
| 1,016,326 | 1,012,131 | |||
| 1,016,326 | 1,012,131 |
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr Paul Wylde
Director
31/12/2024
The notes on pages 6 to 7 form part of these financial statements.
Page 5
MERSEYCARE COMMUNITY TRANSPORT LIMITED Notes to the Financial Statements For The Year Ended 31 March 2024
1. General Information
MERSEYCARE COMMUNITY TRANSPORT LIMITED is a private company, limited by guarantee, incorporated in England & Wales, registered number 06711399. The registered office is 33 Thingwall Road, Irby, Wirral, CH61 3UE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 5% Straigh Line Basis Motor Vehicles 20% Straight Line Basis Fixtures & Fittings 10% Straight Line Basis
3. Average Number of Employees
Average number of employees, including directors, during the year was: 65 (2023: 60)
4. Tangible Assets
| Cost As at 1 April 2023 Additions As at 31 March 2024 Depreciation As at 1 April 2023 Provided during the period As at 31 March 2024 Net Book Value As at 31 March 2024 As at 1 April 2023 |
Plant & Machinery £ 13,472 - |
Motor Vehicles £ 876,386 99,465 |
Fixtures & Fittings £ - 10,000 |
Total £ 889,858 109,465 |
|---|---|---|---|---|
| 13,472 | 975,851 | 10,000 | 999,323 | |
| 13,472 - |
802,141 34,742 |
- 1,000 |
815,613 35,742 |
|
| 13,472 | 836,883 | 1,000 | 851,355 | |
| - | 138,968 | 9,000 | 147,968 | |
| - | 74,245 | - | 74,245 |
Page 6
MERSEYCARE COMMUNITY TRANSPORT LIMITED Notes to the Financial Statements (continued) For The Year Ended 31 March 2024
5. Debtors
| . Debtors |
||
|---|---|---|
| Due within one year Trade debtors Prepayments and accrued income VAT Due after more than one year Other debtors . Creditors: Amounts Falling Due Within One Year Trade creditors VAT Accruals and deferred income |
2024 £ 222,631 750 - 223,381 272,697 496,078 2024 £ 2,400 4,093 1,200 7,693 |
2023 £ 277,896 750 6,567 |
| 285,213 397,900 |
||
| 683,113 | ||
| 2023 £ 6,389 - 2,400 |
||
| 8,789 |
6. Creditors: Amounts Falling Due Within One Year
7. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 7
MERSEYCARE COMMUNITY TRANSPORT LIMITED Detailed Income and Expenditure Account For The Year Ended 31 March 2024
| TURNOVER Sales COST OF SALES Purchases Tools Waste disposal Wages and salaries Directors' NI Directors' pensions - defined contribution schemes Employers NI Employers pensions - defined contribution schemes Travel and subsistence expenses Vehicle insurance costs Support and administration costs Depreciation of motor vehicles GROSS SURPLUS Administrative Expenses Directors' salaries Staff training Uniforms (Employee costs) Staff entertaining Travel and subsistence expenses Rent Light and heat Hire and leasing of computer and other equipment Computer software, consumables and maintenance Repairs, renewals and maintenance Insurance Professional indemnity insurance Printing, postage and stationery Advertising and marketing costs Publications Telecommunications and data costs Accountancy fees Legal fees Professional fees Subscriptions Royalties and licence fees payable Bank charges Charitable donations Bad debts written off Other office costs Depreciation of fixtures and fittings |
2024 £ £ 1,770,854 25,756 150 2,121 988,922 - - 74,299 17,050 373,397 54,261 19,470 34,742 (1,590,168) 180,686 48,000 929 1,886 16,019 18,667 3,333 33,741 - 1,201 10,112 3,506 - 240 1,193 335 8,745 5,589 5,090 - 116 159 940 1,597 263 13,831 1,000 (176,492) |
2024 £ £ 1,770,854 25,756 150 2,121 988,922 - - 74,299 17,050 373,397 54,261 19,470 34,742 (1,590,168) 180,686 48,000 929 1,886 16,019 18,667 3,333 33,741 - 1,201 10,112 3,506 - 240 1,193 335 8,745 5,589 5,090 - 116 159 940 1,597 263 13,831 1,000 (176,492) |
2023 £ £ 1,672,376 19,496 316 163 946,213 5,641 1,233 62,576 12,239 391,565 31,105 20,917 95,123 (1,586,587) 85,789 48,000 221 1,208 16,077 12,329 41,100 6,560 2,261 - 2,947 3,785 13,964 - - - 9,689 5,864 362 1,124 661 1,717 555 - - 6,604 - (175,028) ...CONTINUED |
|---|---|---|---|
| 48,000 929 1,886 16,019 18,667 3,333 33,741 - 1,201 10,112 3,506 - 240 1,193 335 8,745 5,589 5,090 - 116 159 940 1,597 263 13,831 1,000 |
48,000 221 1,208 16,077 12,329 41,100 6,560 2,261 - 2,947 3,785 13,964 - - - 9,689 5,864 362 1,124 661 1,717 555 - - 6,604 - |
||
| 180,686 (176,492) |
|||
Page 8
MERSEYCARE COMMUNITY TRANSPORT LIMITED Detailed Income and Expenditure Account (continued) For The Year Ended 31 March 2024
| Other Operating Income Other income - contributing to other operating income OPERATING SURPLUS/(DEFICIT) Other interest receivable and similar income Bank interest receivable Interest payable and similar charges Hire purchase charges SURPLUS/(DEFICIT) FOR THE FINANCIAL YEAR |
- | - | 21,000 | 21,000 |
|---|---|---|---|---|
| 1 | 7 | |||
| 4,194 1 - |
(68,239) 7 (996) |
|||
| - | 996 | |||
| 4,195 | (69,228) |
Page 9
Independent examiner's report on the accounts CHARITY COMMISSION FOR ENGLAND AND WALES Sectlon A Independent Examinerfs Report Report to the trusteesl members of erseycare ommunity ransport Imite On ac¢ount$ for the year ended 31 st March 2024 Charity no lif any) 1133408 Set out on pages 1to3 Rèspèctive responsibilities of trustees and examiner The chaTty's trustees are responsible for Ihe preparation of the accounts. The charity's trustees consider that an audil Is not required for this year under section 144 of the Charities Act 2011 I-the Char((ies Acl'l and that an independent examination Is needed. tthe charity's gross Income exceeded £250.000 and l am qualrfied lo undertake the examination by being a Qualified member of CPAA. 11 is my responsibility to.. examine the accounls under seciion 145 of the Charities Act. lo follow the procedures ld down in the general Directions given by the Charity Commission (under section 14515llbl of the Charities Ad. and lo state whether particular matters have Come lo my attention Basis of independent My examination was ¢arried out in accordance with general Directions given examinerfs statement by the Charity Commission. An examination 1ncludes a review of the accounling recoids kept by the charity and a comparison of the accounis Presented with Ih05e iecord5. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Iruslees 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 lo whether the accounts present a 'true and fair. view and the report is limited lo those matters sel out in the statement below. IER January 2025
Independent In connection with my examination, no material matters have come lo my examiner's statement allenlion lolher than Ihal disclosed below") which gives me Cause lo believe that in. any material respect.. the accounting records were not kept in accordance with section 130 of the Charities Act.. or the accounts did not accord wilh the accounting records.. or the accounts did not comply with the applicable requiremen15 concerning the form 8nd conlenl of accounts sel out In the Charities (Accounts and Reports) Regulations 2008 olher than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination. I have come across no other mallers in connection with the exarninalion to which attention should be drawn in this report in order lo enable a proper understanding of the accounts to be reached. Please delete Ihe words in the brnck&ts if they do not apply. Signed.. Date- 3th January 2025 Name.. Margaret Ann Walker of MAW Accountants Relevant professional qualificationls) or body lif anyl- CPAA I ICPAIFellow) Address.. 33 Thingwall Road Irby Wirral CH613UE Section B Disclosure (see CC32, lfidependL)nl examination ol chaiily accounts.. diieclioiis cind guidonce lor examineisl. IER January 2025
Glve here brlef dota118 of any items that the ex•miner wlshes to dlsclose. There were no item8 or Is6ue¥ identified that requirg disdosure In the 2024 Financial Accounts IER January 2025