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← Merseycare Transport Services Ltd

2025-03-31-accounts

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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:-

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 2025

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 2025

Directors Mr David Rimmer
Mr David Rimmer
Mr Paul Wylde
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 2025

The directors present their report and the financial statements for the year ended 31 March 2025.

Directors

The directors who held office during the year were as follows:

Mr David Rimmer

Mr David Rimmer

Mr Paul Wylde

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:

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 Mr Paul Wylde Director Director 31/12/2025

Page 2

MERSEYCARE COMMUNITY TRANSPORT LIMITED Accountant's Report For The Year Ended 31 March 2025

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 2025 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.

MAW Accountants 31/12/2025

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 2025

Notes
TURNOVER
Cost of sales
GROSS SURPLUS
Administrative expenses
OPERATING (DEFICIT)/SURPLUS
Other interest receivable and similar income
(DEFICIT)/SURPLUS FOR THE FINANCIAL YEAR		 2025
£
1,915,401
(1,773,525)
141,876
(211,074)
(69,198)
1
(69,197)		 2024
£
1,770,854
(1,590,168)
180,686
(176,492)
4,194
1
4,195

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 2025

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		 2025
£
£
281,148
281,148
235,171
442,953
678,124
(12,143)
665,981
947,129
947,129
947,129
947,129		 2025
£
£
281,148
281,148
235,171
442,953
678,124
(12,143)
665,981
947,129
947,129
947,129
947,129		 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
281,148
665,981		 147,968
868,358
678,124
(12,143)		 876,051
(7,693)
947,129 1,016,326
947,129 1,016,326
947,129 1,016,326
947,129 1,016,326

For the year ending 31 March 2025 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 Mr Paul Wylde Director Director 31/12/2025

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 2025

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: 63 (2024: 65)

4. Tangible Assets

Cost
As at 1 April 2024
Additions
As at 31 March 2025
Depreciation
As at 1 April 2024
Provided during the period
As at 31 March 2025
Net Book Value
As at 31 March 2025
As at 1 April 2024		 Plant &
Machinery
£
13,472
-		 Motor
Vehicles
£
975,851
211,153		 Fixtures &
Fittings
£
10,000
-		 Total
£
999,323
211,153
13,472 1,187,004 10,000 1,210,476
13,472
-		 836,883
76,973		 1,000
1,000		 851,355
77,973
13,472 913,856 2,000 929,328
- 273,148 8,000 281,148
- 138,968 9,000 147,968

Page 6

MERSEYCARE COMMUNITY TRANSPORT LIMITED Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

5. Debtors

.
Debtors
Due within one year
Trade debtors
Prepayments and accrued income
Due after more than one year
Other debtors
.
Creditors: Amounts Falling Due Within One Year
Trade creditors
VAT
Accruals and deferred income		 2025
£
162,933
350
163,283
71,888
235,171
2025
£
-
10,609
1,534
12,143		 2024
£
222,631
750
223,381
272,697
496,078
2024
£
2,400
4,093
1,200
7,693
  1. 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 2025

TURNOVER
Sales
COST OF SALES
Purchases
Tools
Waste disposal
Wages and salaries
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
Directors' pension - defined contribution schemes
Staff training
Staff welfare
Uniforms (Employee costs)
Staff entertaining
Travel and subsistence expenses
Tips and gratuities
Rent
Light and heat
Computer software, consumables and maintenance
Repairs, renewals and maintenance
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		 2025
£
£
1,915,401
39,265
218
2,329
1,178,267
89,088
17,788
299,766
45,113
24,718
76,973
(1,773,525)
141,876
70,833
1,320
-
2,000
1,699
5,216
15,004
50
29,391
10,747
3,227
22,722
4,951
205
1,123
-
4,848
5,734
1,918
1,327
508
-
921
1,597		 2025
£
£
1,915,401
39,265
218
2,329
1,178,267
89,088
17,788
299,766
45,113
24,718
76,973
(1,773,525)
141,876
70,833
1,320
-
2,000
1,699
5,216
15,004
50
29,391
10,747
3,227
22,722
4,951
205
1,123
-
4,848
5,734
1,918
1,327
508
-
921
1,597		 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
...CONTINUED
70,833
1,320
-
2,000
1,699
5,216
15,004
50
29,391
10,747
3,227
22,722
4,951
205
1,123
-
4,848
5,734
1,918
1,327
508
-
921
1,597		 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
141,876

Page 8

MERSEYCARE COMMUNITY TRANSPORT LIMITED Detailed Income and Expenditure Account (continued) For The Year Ended 31 March 2025

Bad debts written off
Other office costs
Depreciation of fixtures and fittings
OPERATING (DEFICIT)/SURPLUS
Other interest receivable and similar income
Bank interest receivable
(DEFICIT)/SURPLUS FOR THE FINANCIAL YEAR		 141
24,592
1,000		 (211,074) 263
13,831
1,000		 (176,492)
1 1
(69,198)
1		 4,194
1
(69,197) 4,195

Page 9

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ ��������������������������������������� members of

On accounts for the year Charity no ��������������5 ������� ended (if any) Set out on pages ������ (remember to include the page numbers of additional sheets)

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. [The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of �����

It is my responsibility to:

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 the 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.

January 2026

1

IER

Independent examiner's statement

In connection with my examination, no material matters have come to my attention (other than that disclosed below *) which gives me cause to believe that in, any material respect:

I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed: Date: 30th �����������6 Name: �������������������������������������� Relevant professional ������������������� qualification(s) or body (if any): Address: ����������������� ���� ���������������

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

2

January 2026

IER

Give here brief details of any items that the examiner wishes to disclose .

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