2021-03-31-accounts

Company No. 07024763 Charity No. 1135063 Brentwood Con]munity Transport For the Year Ended 31 March 2021

CONTENTS PAGE Trustees. Allnual Report COVID-19- Business Operdiing Assumptions and Risk Statement Refer¢nc¢ and AdmTrnistrative Details io Independent Examiner's fcFKIrt and statement 12 Ststement of Financial Activities 13 Ststement of Financial Position 14 Notcs to th¢ Financial Stst¢m¢nt 15

Trustees, Annual Report The Trustees present their report and accounts for the financial year ended 31 Marcb 2021. The report Complies with the Charities Act 2011 and the Companics Act 2006, the Memorandum and Articles of Associatio￿ the Accounting and Reporting by Charilics Statemcnt ofR¢¢ommcnd¢d Pra¢iice applicable to charitics pr￿)￿ng their a¢counts in accordance with the Financi￿ Reporting SL￿dard FRS 102 publishcd Septemkr 2015. The report and accounts a]so comply with, and are also prepared to Tnccl thc t¢quir¢ments of a directors. report alld accounts lor Companies Act pU￿oSe5. Brief History Br¢niwood Community Tronsport {BCT) w&s officially fomed in May 2001 ond operated under th¢ umbrella of Essex County Council. Its 2009, the orgaDisation beL2me independent and a charity. The new organksation was first regist¢r¢d at Companies House in September 2IXI9. and a charity in March 2010. It began trading at the begtnning of March 2010 when all employees trw)sferred from Essex County Council th the new organisatio Objectives and Activities In setting our objcciives and planning our aciiviiies. the T￿￿tr¢S have givcn care￿1 con5id¢rdrion to the Choriry Commissiork's gcn¢ral gutdancc on public benefit. All income received by the charity has been applied to the provision of the chartty's aims. The BCT'S pnncipal objectives can be summarised as follows: To uphold the principles of the Charity. Namely: To provide trawrt options for anyone who. for wbatever is unable to use m&instream public transpoTL These reasons includ¢ but are not limited to age, il]ness or geogrdphical isolation. To 8bSlSt the charitsble work of organisations engag￿ in promo(ing social bcn¢fits for such peTSODS through the provksion of appropriate transwrt solutions. To help minin)ise social exclusio￿ by providing afford&ble mobility accessible trallSPOrt solutions to needy indivkduals. and also provide 5UStainable trdnsport solutions ts) community statutory and non- statutory organisations. Th¢ main activities comprise the following: Accessible Vebicle Service design¢d for the r¢sidents of BrenNood who 8r¢ unable to ac¢ess a standard v¢hicle dve to disability.

Minibus Brokerdge - o)nsists of a wjol of vchiclcs. providing groups with an optton of ustng a vehtcle when required without the cxpcnse of owning and running a vehicle themselves. Social Car Scheme a scrvice providing local journeys for residcnts who can access a standard vehicle but are unable to use public transport. 808 Shuttle Bus- A local registered Section 22 busroute providing tsaosport for memb¢ts of the public giving o¢c¢ss to Brentwood Community Hospital and local shopping service5 in Brentwi>od. MIDAS (Minibus Driver AwaTeneSb Sch¢m¢) tsBining. St Helens working in partnership with the parcnts froTll St Helens school. Providing school rransport for nwally isolated children attendÉng St Helens School and unable to access public transport. Acbievements Hnd Perform¥Dce The Charity's achievements and perforniance have been materially impacted by the continuinb COVID-19 pandemic. FurttrLer, it És the opinion of the Trustees that the pandernic will continue to ittwact on the operation, activitie5. and performance of th¢ Charity for many y&qrs to come. In the twelve months eDding on 31 Match 2021. we acbieved the following results (2020 figures are shown in bra¢k¢ts}. 210 (210) individual tnettthers 28 (28) group members. gii'ing othcr tharitoblc organisations access to trau5POrtation For their events. 5,788 (52.878) passenger journeys for ihe residents of Brentwood. St Helens School Servi¢e- For the children of St Helens School who are rurally isolated and unable to acccs8 public transport. TFtiS Service was Set up in parthership with the parents of the children travelling Oll the service. Main fi￿dIng from Essex County Council redu¢ed by l4.40/0.in 2018 and not re esthblished BrcJJfw(KMI Borough Council futkding maintained for a further year at the same level as bcforc. The agr¢ewn¢nt with Basildon Community TraDSPOrt Seryiccs to provide iemporary covcr for thc rolc of Chief Executive 0￿[Cer at B&5ildon was renewed. but wtth siwficanily rcduccd hou￿. Thc Trustees believe thal notwithstanding the impact ot coviD on the expecied hours provided to Basildoll CT, it continues to provide a cost-effe¢tive appmach and l)oth orwdnisations benefit from resulting synergics. The legal Case bcing broU￿t by private operators against Community Trdnspon service5 has been a positive outcom¢ for all community tralls￿ operdtors enabling them to continue SCTvices und¢r $￿tion 19 and 22 pcrmits.

Thc Dcpartmcnt for Tran5POrt con5ultstioll rcgardiT]g Scction 19122 pem)its and EU regulations. consultation is in prO￿eSS the outcome will be provided in due course. along with the issue of Drivet license restrI￿10￿S for drivers of our 15-seater vehicles {estimated Autumn 2021). COV1D-19- Business Operating Assumptions nd Risk Ststement Preface The COVID-E9 pandemic continue5 to impact on the operation of the cbarity and will cotLtinue to do so for the foreseeable fvnJr¢. Operating FnFYronmen¢ In ihe current fiEtanctal year (l# April 2020 to 31 March 2021) all qualifving stsff (with the exception of the CEO) We￿ fi￿lOughed and BCT has participated in thc Government's Furlough (job relention) scheme. BCT havc colltinued io pay fvll salaries to rclcyant 5tsff in excess of ihe value of the furlough payments, Ihereby ensuring staff members suffered no immediate. undue, or unforeseen fu]ancial hArdship. Recent Developments In early September 2020. the Brentwood ofYi¢e reopened and bus services have resume¢ with a much-reduced capacity. All parts of thc business are operating under the rcquired S￿la1 distancing provisions and r¢s￿l¢ll0n$. Visitors are cu￿entlY dissuaded from entering the office and bus services operate with a limit oll the m&ximum nLEmber of passengers allowed on EKiard at ally on¢ time. At the timc of writing, and in k¢¢ping with Government guidelines. thw¢ are no plaDS for social car journeys and day-trips to resume, certainly in the imm¢diate future. Volunteer5 tnay possibly be invited back but this n)ay not be until later in the year. COVtD screcns bave been installed in the office to protcct sthff along with appropriate PPE and hand sanitisers. Where possiblc, wc have encourd8LII oifice stsff to work from home and thc nccessary ¢quipmeThL such as laptop compui¢rs. were tnade available io ensure that Ihey can do so. We conttnue to widertake additÈonal clea￿ltig on vehicles. and providc hand sanitisers on all our vehicles. We are grdteful to the Rotary Club of Great Britsin for a gift of£2.000 to help offscl som¢ ufth¢5¢ additional costs. Immediate Challeng The Trustees of Br¢Dtwood Community TrdnsFK)rt bclicye thAt, bowever challenging current conditions are. the Charity provides an essential, viable service lo the local comrnuDity and will continue to do over many years to come. The Fmthre The cwrent finaneial year is likely to remain £¥tr¢m¢ly wipredictsble. and remains immensely challenging on tbe day-t(thy opwaliorts of the Charity. Th¢5c f¢strictions either mandaled or voluntary aTe l&kely to remain in place for the foreseeable future particularly given the age demographic and implicit vulnerably of our p&s5eng¢rs.

The Trustees have a policy of replacing vebicles once they approach the end of th¢ir serviceable life, particularly when th¢ Costs of n]aintaining tbe vehicles becomes siguificantly more expensive. The Trustees vehicle replacement tM)licy' reflects llot only the twin realities of cost and delivery bul, additioDally. the ban on ihe sale of p¢trol and diesel cars and vans from 2030 and hybrid-vehicles with significant (as yet undefmed) zero emission capability from 2035. From 2035 only new pure electric or hydrogen vehicles can bc sold. Thc Trustcrs plan to replace the fleet of dicscl busS¢S currently in service, with lowl zero emission vehicles. Clearly this cannot happen all at once and so this rcplacem¢nt policy will be expressed over a multi-ycar pcriod. Key operatingAssumptions The following key &8sumptions have been disCuss￿A and agreed by the BCT Trustees as those D]ost rclcvant and pertinent to the Charity's bu5incss and the economic alld social environment within which il operates. Th¢se assumptions are fimdament to th¢ futurc outlook And underpin the Charity'5 future business strategy. l. Brentwood Couununiry Trdnsport provide5 an essential public service to the residents of the Borough for whom the Chartty provides a unique life-line. 2. Brentwood Community Transwjrt is funde(L in parL by grants from Essex County Council and Brentwood Borough Council. Thi5 financial support is expected to contiDUe. 3. The service8 provided by the Charity will grnduklly be restored to PTe-COVID-19 Icvcls and PLss¢nger demand will in¢TW¢ however. with thc rcquirem¢nLs dictared by social distanciD& all our services will have limited capacity for the foreseeable future. 4. As the rapid roll•OUt of v￿CInationS continues across ail ages of thc adult population, we do not anticipate that there will be any furtber nationwide lockdowns although some restrictions may exist at a regional Icvcl. 5. It is unlikely that COVID-19 will bc climinated enlir¢ly alld will likcly rcmain, in circulation, for many year5. Informed opinion suggests that the global population will have to learn to live with the iiTUS and accept thc limitations on activities that will tesult. 6. Essex Pension Fund's Funding Strategy Staternent publi5h¢d in March 2020 onlained detailed inforniatioll on the state of thc Pcn5ion Fund The 5trdtegy document notcd th a) the long-lertn fijnding objective is to achieve and thcn maintsin assets equal to 100 /0 of the projected liabib"tie5 and th&4

b) in 2019, thc datc of thc last valuation. thc ￿ndIng P05Ttion wa5 such that ass¢ts were 970/0 of projected liabilities. This is an exceptional result and suggests that Essex Pension Fund is beller￿l￿g from pn￿ent investment adviee. Thc Bcf Tru5tee5 believe that it is reasonoble to assum¢ that Employer contributions to the pension fuad will remain manageable and affordable on an ongoing basis. 7. Bcf h&$ bcnefitted from furlough payM￿ts. for relevant staff rnembcr5, from the Government's Job Rei¢ntion Scheme, GTants. and conc&8sionary fares pasrynents. At the same time costs are lower salaries. fi￿1. & maintenance. We anticipatr thai this will continue. Key Operating Risk5 The Trustees have a duty to identify and review all risLs ￿ which the Charity is cxposcd (positiv¢ and negattve) and carry out this duty and en5urc appropriate controls are in place and any necessary action is tskcn to miiigaie such negative risks. Thesc in¢lude strong governance, together with clear operating procedures, and, where necessary, focussed training. There are any number of risks to tbe operating assumptioDS list￿ Above. These in¢lud¢, but are not limited to the ftillowing. l. Our &ssumptions on ongoing funding from E&sex and Brentwood Councils. are misplaced. 2. A new variant of the virus emerges that that pmv¢s r¢sistant to the current vaccines ibat are currently available and being used. However. we believe that this would be short lived as vaccines would b¢ adjusted ￿ figbt the properties of any such variant. 5. TnLStees believe thAt the reserve4 &$ set out in this rq)or¢ will be sufficient to n)aintain thc cxisling services. Unexpected cxpenditures would mean that ourreserves would fall at a faster rate than anticipated 6. Financial markets fall significantly and the Essex Pension fund suffers I￿ge falls i &sset values that r¢sults in all al)ove expected incrca5c in Employer cotltributions. FinancÉal Revfiew (figures for 2019120 are shown in brnck¢ts.) This financial year produccd a surplus of £51.450 (compared to a dcficit of £5.453 in the prior year). Total income was £226.374 (£294,705). Total expenditure was £174.924 (£300,158).

The total fimds have incre&s¢d to £270,498 {£219.048) and COM￿ General Funds of £254.071 (£191.613) and Designated Fixed Assets Fund r¢pr¢senting th¢ value of motor vehicles after depreciation) of £16.427 {£27,437). During the 2021121 fmanciat year. the Charity participat¢d in thc Govcrnment Furlough Job Retention sch¢m¢ and all r¢l¢vanl staff received fijrlougb rclatcd payments. The Trustees considered it imEM)rtant that staff members should not b¢ unfairly treated during the pandcmic and agt¢cd to pay thc diffcrcncc bctwccn thc fiirlougb pa￿Dent received from the Government and the enwloyees Dorn)al pay. The amount received in fi￿l0ugb payments. in thts period. was £49.862. Resen'es Policy Our current policy 15, in normal circumstances, to aim to maintain our reserves to provide six months of cover. However. in the last year, the level of Gen¢ral Funds of £254,071 expressed in relatton to expenditur¢ of £174.924 equates to $.3 month5 (18st ycar 7.7 months). Given the current climate, and with the uncertainty regarding COVtD-19 and an unlikely return to more nonnal conditions, together the uncertainty of th¢ leN'el of future ￿nding, the Tn￿t*S feel that the maintaining of a higher level of reserves is Prudeni. Trust¢cs b¢li¢v¢ that the reserves, as out in this rqx)ffj will provide sutyicicnt resources to provide sufficient working capital for our needs and allow us not only to maintain the existing services but ￿$0 io impl¢ment our plans to move to lowl zero elljission vehicles. Plans for tbe Future In prior years we have looked for OP￿rtunitieS to increase and improvc the 5¢rvi¢es we providcd to rcsid¢nts. However, in th¢ current climate, we believe that it is prudent to focus more on maintaÈnin& a5 much as p05siblc, thc cxisting services. If and when. Collditions improve. we may return to the Charity's long-standing objectives. The Trustres have a policy of replacing vehicles once they approach the end of their .qerviceable life, particularly when the costs of maiDtaining the vehicle5 kcomes significantly mor¢ expensfftve. The Tn]stees plan to replace the fleet of diescl busscs eutr¢ntly in servi¢e, with lowl zero emission vehicles. Clearly this Cal￿01 happen all at oncc and so this rcplaccmcnt policy will be cxprcs5cd ovcr a multi-ycar pcriod. The Trustees have been advised by Brentwo(NJ Borough Council thatthe Charity's use and OC¢UPdlion of Pepperell H(AJse will cease. and new premiseg will be made available within th¢ Bay Trce L¢ntre. Pepp¢rell Hou5¢ enjoys a uniquc location in Bren￿ood high-stre¢t with a v¢ry favourable. and readily ac¢essible position. The

Trustees are concerned that a move, off the high sttE¢t, into the Bay Tree Centre will erode some of these benefits and may result itk a reduction in donation5. Structur& Governance and Management The company IS governed by its Memorandum and Articles of Association ineorporaied on 2151 September 2(M)9 and subsequently amended by rosolution at an Annual General Meetin& held ork 16th J￿Y 2012. The Directors of the company are also ch￿lty TTh￿tee$ for the purposes of Charity law and undcr the company's ATttcles ar¢ known as members of the Management Committee. The Management Committee. together with tbc ChÉef Executiv¢ Officer, meet at least four times a year. The Management Commitl¢e is responsible for thc strat¢gi¢ direction and policy of the charity. New Trustees arc sought cithcr through advcrti5cments in th¢ lo¢al press or intr(MJuced via DCtworkiTtg and all applicants are interviewed. Skill5 matchillg forn￿ an important part of the seleciion process. Three of our TTUStees arc Councillors for Brentwood and provide invaluable local knowledgellinks. One of these. Keith Parker. was apw)inted to the ￿ard by Brentwood Borough Cowicil. The Chief Executiveofficer is responsible forthe day-to-day operational management of the Clwity. At thc slart of the fllwicial year, thc Company employed two full time staft: on¢ Chiel Executive Officer and an Assistant Covordittator. Eight Minibus Dtivers together with onc Athninistrator were employal on a part time basis. In addition to their strategic and gov¢rnan¢¢ roles, the Truslees support the operdtions and the Chief Executive OtTicer through supervision and app]i￿tiOn of iheir expertise in business. At the end of the f￿ancial year, the Company employed two fvll time staff (Chicf Executive OtTicer and Assi5taTti Co-ordinator) and nine part tim¢ staff (two Admull"straiors and seven MitLibus Drivcrs). Statement of Trustees. Responsibilities The Tnlstees are required io prepare F￿anCial ststemcnts for each fiDaDcial year. which give a tme and fair view of th¢ slate of affairs of the charilable company and the incoming resources and opplication of resources. including the net income or cxp¢nditur¢, for the year. In pr￿arIng those fmancial ilatemcnts. the Trustees arc required to- Seled 5Uitablc ac¢ounttng policies and then apply them consistently; Makc judgments and estimates that are reasonable and prndenL State whether applicable acci>unting stsndards bave been followe￿ subject to any matertal departure5 disc105cd and explained in thc finallcial statemcnts; and Prepare the finknciÉLI ststements on a going-concern bLSiS un]ess it is inappropriale to presume that the charitsblc cOll￿ally will conlinuc to opcratc.

The Trustees are responsible for keeping proper accounting records which disclose with rea50nabl¢ accutary at any tim¢ the finaneial position of the charitsble company and which etiable them to ensure that the financial statements Cottjply with the Companies Act 2006. They are also responstble for safeguarding the &ssets of the charitable company and heTkce taking reasotjable steps forthe prevention and detection of fraud and other irregulariiies. Reference and Administrative Details Trnstees Employees David Minns, Chatrnlan Tina Tickner, CEO Steven Nicholls, Treasurer Denise Terry-Robells. Assistant C¢Fordinator John Lutrhmiah, Secr¢tary Megha Gupts Administrator Phil MynotL Kelly Reilly, AdmI￿trator resigned 31.08.2020 Keith Parker Tom F.Ilingfort Paid Driver Sfrven Richardson J¢an Elliott, Paid Driver Barrie Hindley, Paid Driver Stephen King. Paid Driver Mike Torrington, Paid Driver Bryan Weal, Paid Driver T￿or York Paid Driver Resigned 30.09.2020 Ninette Sacco returned to work as a pan time administrator 14.09.2020 Trnstees who left or joined the board during thts financial year: Steven Richardson joined the Trusice board Charity Number: 1135063 Comparty Iyumber: 07024763 Registered & Prlneipal Office: Peppcr¢ll House. 44 High StrecL Brentwc CM14 4AJ Primary Bankers CAF Bank Limited 25 Kings Hill Avenue, Kings Hill. Wcst Mallin io

Kcnt. ME194JQ Independent Examiner John Eke F.C.l.E. 4 Stablc Court Malbon)ugh Devon TQ7 3FB Acknowledgements and thanks In k¢eping with GoveTnment guidcliu¢s no pc150￿% Cu￿¢nt]Y work with the Charity on a voluntary basts. The following persons are recorded as witling to volunteer and many may return at some Exjini in the future: Volunteer Social Car Drivers: Paul Alden Sheena Beadle George Civil Peter GredLey Sue Mcclure Roy fvlason Ron Palmcr Jill Rivett Cliv¢ WaddingtoTI Tony Stevens Frdncesco Cabras Ivan Arn￿trOng Brenda Dael Betram May Jack Young Volunteer Minibus Drivers (volunteers): Paul Bonnet Paul Burton Malcolm O Dcll Cliff Eighte¢n Alison Moore Simon Whaley Joltn Cousins Strve King Bryan Shedel Cliff Poppy Malcolm Saddlington Alan L£wis Volunteer Office staff: Pam Ellingford Dian ML(owan lain Robertson Dave Simms In nom)al Circumsta[￿e, driver voluntrcrs Kne￿ we can provide rnany more journeys than would be possible with just paid drivers. Social car drivers use their vehicles to provide local journeys and assiswice for residents who can a¢ces.q a standard vehicle but are unable to use public traDspor( whctCL5 Minibus drivers se our vehicles for the satne puryK)ses. cxccpt callDOt access a stand￿￿ vehicle. but are also able to cover absen¢¢s of paid drivers. Similarly, office volunteers provide invaluable support in thc arcas of fmance and ststistics. Signed by order of th¢ Trustees David Minns - Cbatrman li

Independent Examiner's Report to tbe Trustees of Brenhyood Community Transport. L report to the Charity Trustees on my ex8mination of the accounts of the company for the ended 31 March 2021, and which arc sct out on thc subsequent page5. Responsibiiltles 2nd basis of report As the chariry's Trustees of thc company (and also ILS directors for the Purposes of company law) you are responsible for thc preparation of ihe accounts in accordance with the requirements of The Companies Ad 2006 ('thc 2(Ki6 Act,). Having satisfied myself that the acc4)unts of thc charilable ￿rnpanY are not required to be audited under Part 16 of the 2006 Act and are eligible for independent ¢xaminatioD, I rcport in respect of my cxamination of your charity's accounts as carricd out under section 145 of the 2011 Act. In caryng out my examination I have followed the general directions given by the Charity Commission under section 145(5)(b) of the 2011 ACL IndependeDt Examiner's StstemeDt As the chArity's gross income exceeded £250,000 your exluniner must be a mcmber of a body listcd in 5c¢tion 145 of thc 2011 Act. I wnfjnn that l am qualificd to undcrtake the examination by being a m¢mber and Fellow of th¢ Association of Chariry Independ¢EEt Examiners which is on¢ of the listed bodie5. I have completed my examination aDd confirni that no matters have come to my attention in conneciion with the examination givin8 me cause to believe.. l. Accounting records were not kept in respect of the Company as rcquired by section 386 of tbe 2006 Aci: or 2. The accounts do not accord with thosc r¢cords" or 3. Thc aLcounts do not comply with thc accounting requiremcnts of 5￿tion 396 of thc 2006 Act other than any requirement that the accounts give a'true a[￿ fair vi¢w which is not a matter constdcrcd as part of an indqKndent examination: or 4. The accounts have not becn prepared in accordance with the methi)ds and principles of the sta￿rnent of Recommended Practice for accounring and reporting by Charities applicable to charities preparing their accounts in accordan¢e with the Financial Reporting Standard Applicable in the UK aDd Republic of Ireland (FRS 102) I have no concerns and havc come across no other mattcrs in connection with the examination to whirh attention should in this report in ordcr to cuabl¢ a proper. tanding of ihe a¢counis to be reached. John Ek Fellow of thc sso¢iaiion of Charity IndepeDdent Examiners 4 Stable Cour4 Malborough. Devon TQ7 3FB - 2ot*J,b( 2021

Statetnent of Financial Activities for the Year Ended 31 March 2021 Upre51ricled Funds Restricted Fuads Total Fund8 2021 2020 2021 21J20 2011 20211 Ineome and endowments fTOm". tncotne from Illvestmeots Dttnatiolls and leEacie5 Charitabl¢ Activities 2.401 3.045 7.166 2.401 3,045 7,166 Note 2 222 127 222 127 Tot91 226J74 294.705 226J74 294,705 Expendityre on: ChaTitsble activities Not3 174.924 3¢X>,158 174,924 300,158 Totll 17U24 3￿,158 174.924 31MI.158 Net Income (Eipendithre) 51.450 {53531 51,450 (5,453) 51,450 &4531 51.4SO (4,453) RecottcillatloD of FyDds- Balances blf 219,IM8 224fjlll 219.048 224301 BAlances cir 270.498 219048 270,498 219,048 This SOFA incorporates Income •nd Eiprkndlfyrt *e¢ou￿t as rtqulred under rhe Companie5 Act 2L4J6.

Stat¢￿ent of Financial Position as at 31 March 2021 2021 2020 Further Detsils Fixed Assets Tangible assets Current Assets Debtors Cash at bank VAT recoverable Total Current Assets 16,427 27.437 15,010 274.539 10.212 220.439 289 549 230,651 Creditors Amounts falling due vAtbln ¢)ne year VA'I. LiAbility Totsl Current Liabilitie5 {30,642) (34.322) (39.039) Net Current Assets 254071 612 Total Assets less Current Liabilities 270 498 Represented by Funds and Reserves: Rcstrictcd Funds Unrcstricted &￿nds. Designated FixEd Assets Fund 16.427 27,437 GeTreral Funds Rounding 254,071 191.613 Total Charity Funds £2711498 £219 049 47& This report and fllMllcial 5tstrtnents w￿¢ approv¢d by the members of the conmllttee on and are signed on their bchalf by". avid Minns (cha]rn￿n} Company Registration Number: 07024763. Clwity Nurnl￿r. 1135063 14

Plotes to the Financial Staten)ents Year Ended 31 March 2021 Accounting Polieles Basis of accounting The financial stateTnents have been prepared under the hislorical cost convention. Ethd in accordance with Accounting and Reporting by Cbaritie3: sta￿ment Of Recommended Prnctice applicable lo charities preparing their accowits in a¢coriLgnce with the Financial Reporting Standard FRS 102 published in Seplember 2015 and eomply with the Memotandum and Articles of Association of the Company and the Companies Act 2006. Income and endowments Income from donations and grdllts. including capital grdats. is recognised whcn thcre is evid¢n¢e of entitlement, receipt ts probable and its amount can be measured reliably. except as tollows= a) whcn donors specify that donations and grants given to the charity has a time related condition and must ￿ uscd in tuture accouniing perlods. th¢ income is deferred until those periods. b) when donoT5 impo% pre-conditions, whi¢b have to be fuifilld before the charity becomes entitled to use such income, the income is deferred until the pre-￿nditionS have been met. Whcn donors specify tbat donatiODS and grdnts, including capiial grants, are for a particular, restrictcd purposes. whi¢h do not amount to pre-conditions rcgarding entitlement. this income is included in incoming resources as restric*d fim(Ls when receivable. Expenditure All cxpcnditurc is accountcd for on an a¢cruals basis. VAT 15 gcncrdlly not included in expenditure a5 VAT is recov¢rabl¢ on the basis that p￿enger Irdnsport 15 zero-rated. Some expenditure. however. is outside the scope of VAT and as this VAT is not recovernble it is included ID expenditure. Governance These costs to compliance with statutory requirements. 15

Depreciation Major expenditure on tangl￿1¢ r￿ed assets costing over £500 will be capitalised. The cost of other items is written off as incutred. Depreciation is calculated so as to write off thc cost of thc assel, less its estimated residual value. over the usefvl economic life of that assd on a straight-line basis as follows.. Antsual Rate OtTi¢e equipment 33.33 15(P/. Furniture & fittings 2¢P/. Motor vehicles I￿/. Taxation Th¢ Company is a charity within the meaning of section 505 of the Income Coq)oration Taxes Act 1988. Accordingly. the company can claim relief from taxation in respttt of income or capital gains receive￿ to the extent that such income or gains are applied to ¢xelusively charitsble purposes. Thc majority of our tran5POrtation income is zcro rdted with rcgard io VAT. This is in lin¢ with VAT Notice 744A March 2002 which allows 7ero rating wh¢n the vehicles used are designed or adapfrd to carry not less than ten passengffls. Income and Elldoivments from Charitable Activities Unrestricted Restrirt¢d Total Total 2021 2020 100,325 90,555 980 l(M).325 90,555 980 30.267 222 127 110.755 126,553 2,561 Fares and Contracts Membership (Minibus & Social Cat) Othcr Tot41 222 127 16

2.1. Grants Unrestiicted Restrict¢d Tot Total 2021 2021 2021 2020 General (Essex County Council) General (Brentwood B. Council} Essex ComD]unity Foundation BSOG (2015116) Rotary Club.. COVID Relief 898 Fundtng Grant ECF CJrants BSOG Total 59,853 26,536 7,333 59,853 26.536 7,333 59,853 26,536 I I,(M)O 600 I,(X17 7.050 loo 25 110 755 2.2. Fares and Contracts 2021 2020 808 Route St Helen's School Fare Income & Concc5sionary 237 5.g)9 3,982 14.087 Total 90 126 SS3 2.3. Membership 2021 2020 Social car Minibus Total 960 1,985 576 2.4. Other Incoming Resources 2021 2020 DTiver Assessments Contract with Basildon CT Miscellaneous Income Total 2.262 42.363 29.W3 364 17

1. Expenditure on Charitable Activities 2021 2020 Stsff Costs Voluntecr reimbursements Premises- rent Vehicl¢ running costs.. Licences. hire, insurdnce, bldown cover Maintenance & Insurance Fuel Other Legal & professional Office: Station¢ry, printing, & Telephone Computer costs COVID 19 PPE & enhanced cleaning Other miscellaneous payments Independent examination Depreciation Total 114.652 197.567 12.082 2,760 2.760 678 21.765 3,025 1.190 4,017 843 39.755 14,722 2,036 3,516 655 837 7,472 5.235 1,475 4,0 174 925 300 158 3.1. Stair Costs: 2021 2020 Gross salari¢s Employer Nl Employer Pension NEST Pension Clothing Training Tot41 82,055 4,737 27,474 385 154,473 6,7X9 35.287 634 83 300 197 567* 114 652
2. In¢ludes thc paJThent of £29.903 (2020121) received from B&sildon Community Tr￿port for sharcd CEO Services. Totsl stsff Costs relating specifically to BCT aTe £84,749 (Ref 2.4). **lncludes th¢ payment of £42,363 (2019120) received from B&sildon Community Transport relating for shared CEO Servi¢es. Total Staff Costs relating specifically to Bcf are £155.204 {Rcf 2.4). A fiwlough paymenL totalling £49.862 w&8 r￿e1Ved iti this perio 18

3.2. Staff Nos: 2(121 2020 FfE FfE Full time Part time Total Tangible Assets The cI￿lty w&5 fontted tn 2010 and the Tangtble Assets fomiing th¢ transfer. were valued at zero for the PUTposes of the accounts. These Tangible Assets were gifted to the Charity by Essex County Council and other assets were either loancd by Brentwood Borough Council or are at an age that they would be fully depreciated Subsequently tangible assets acquired by the Charity (since 2010) were tntroduced into the accounts at their actual cost and will be writtcn off ar their disp)sal (sold or scrapped). Cnmputer Equipment Motor Vehicles Combined Totals 2021 2020 2021 2020 2021 2020 Costs as at start of year Additioiis Costs as al end of year 3.770 3.770 188.742 188,742 192,512 192,512 3 770 3 770 1118 742 188 742 2512 192)12 Depreciation &$ at stan of year 3.770 3.770 161.305 146.761 165,075 150.531 Charge in year 11 ￿)9 14544 11 009 14 544 Dcprcciation as al end of year 3 770 E72314 161305 176 84 165 075 CArryittg Value 16428 27437 16428 27437 77 Debtor5 2021 2020 Tradc Dcbtoys Other debtOTS PrepayJnents Total 2,710 9.715 5,264 2,400 io 19

Creditors: Amounts falling due within one year 2021 2020 Other creditors Defe￿ed incotDe Total 15J59 283 11,780 7. Movement of Funds nrestricted Funds General Deslgnated Rt5trieted Total Funds Fixed Assets Fund$ Funds Fund Broughi forward 01 April 2020 Incoming Resources Expenditure Transfers Transfer of dcprccialTon Clrried forward 191.612 226,374 {174.924) 27,436 219,048 226,374 (174,924) 427 270 498 The Designated Fixed Assets Fund represents the cost of fixed assets less depreciation. Movements (depreciation and transfers) for the prior year are applied at the start of each new financial year. Any impaiment losses are assessed and recognised as expenditure in the SOFA Capital Comnjitments There were no capital Commitmen￿ either authorised or contracteil 9. Contingent Liabilities Nolle.