Company No. 07024763 Charity No. 1135063 Brentwood Community Transport For the Year Ended 31 March 2023
CONTENTS PAGE Trustees. Annual Report Business Operating Assumptions and Risk Ststement Reference and Admtnistrative Details Independent Examiner's report and statement li Statement of Financial Activlties 12 ststement of Financial Position 13 Notes to the Financial Stat¢ment 14
Trustees, Annual Report The Trustees present their P)rt and accounts for the financial year ended 31 March 2023. The report complies with the Charities Act 2011 and the Companies Act 2006. the Memorandum and Articles of A$s(latIO the Accounting and Reporting by Charities Slatement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial RetK)rting Standard FRS 102 published September 2015. The report and accounts also comply with and prepared to meet the requirements of a directors. report and accounts for Companies Act purposes. Brief History Brentwood Community Transp>rt (BCT) was officially fomjed in May 2001 and operated under the umbrella of Essex County Council. In 2009. the organisation became independent and a charity. The new organisation was firsl registered at Companies House in September 2009. and a charity in March 2010. It began trading at the beginning of March 2010 when all employees transferred from Essex County Council to the new organisaiion. Objectives and Activiti In setting our objectives and planning our activities. the Trustees have given Careful consideration to the Charity Commission's generdl guidance on publtc benefit. All income received by the charity has been applied to the provision of the charity's aim5. The BCT'S principal objectives can be summarised as follows: To uphold the principles of the Charity. Narnely: To provide Irdnsport options for anyone who, for whatever rea50n. is unable to us¢ mainstr¢am public transporL These re&sons include but are not limited to age, illness or geographical isolation. To assist the charitable work of organisations engaged in promoting )cial benefits for such persons through the provision of appropriate transport solutions. To help minimise social exclusio by providing affordable mobility a¢¢essible transport solutions to neY indtvtduals, and also provtde sustainable Iransport solutions to communty statutory and non- statutory organisations. The main activities comprise the following: Accessible Vehicle Service- designed for the residents of Brentwood who are unable to access a standard vehicle due to disability. Minibus Brokerage- consists of a pool of vehicles, providing groups with an option of using a vehicle when required without the expense of owning and running a vehicle then1v¢s.
Social Car Scheme- a service providing local journeys for residents who can access a standard vehicle but are unable to use public transporL 808 Shuttle Bus - A l(Kal regisi¢r¢d Section 22 bus route providing transwrt foi members of the public giving aesS to Brentwood Community Hospital and local shopping services in Brentwood. MIDAS (Minibus Driver Awareness Scheme) training. St Helens working in parniership with the parents from St Helens school. Providing school transport for rurally isolated children attending St Helals School at)d unable to access public transporL A¢hiev¢ments and Performa0¢¢ The Charity's achievements and perfom)an¢e have been materially impacted by the continuing COVID-19 pandanic. Further, it is the opinion of the Trustees that the pandemic will continue to impact on the operation. activities, and perforniance of the Charity for many years to come. In the 12 months to 31 March 2023. the Charity continued to experience a recover from the COVID 19 pandemic and were able to return most of thetr services. The Social Car service has been impacted by several factors not limited to Approved Milage Allowance payment (AMAP) rate of ffimbursement to volunteers has not been amended since 2021, Motoring cost are now 41.8°/o higher than in 2012, an inflation uplift is long overdue to keep Bcf volunteering affordable. This along with increase in cost of living in today's economic climate is Teducing the number of volunteers available. The original pool of BCT volunteer car drivers pre covid have all aged or sadly p&ssed away or now suffering with illnesses relattve to the aging process. We are actively promoting volunteeT roles within our organisation on all soGffial media plarfornis and local forums. Our Group transport has not yet retumed to pre covid levels mainly due to several local gTOUPS disbanding post covid. We have space for growth in this area of which we a advertising our services within the local community groups. We do provide training but there are legal restrictions on vehicle licences on who can drive our bigger vehicles. In the twelve months ending on 31 March 2023. we achieved the following results (2022 figures are shown in brdckets). 160 (150) individual members 10 (20) group members. giving other charitable organisations access to transportation for their events. 42,919 (7,840) passenger journeys for the residents of Brentwood. St Helens School Service- For the children of St Helens School who are rurally isolated and unable to access public transport. This service was set up in partnership with the parents of the children travelling on the service.
30,354 (20.462) passenger journeys undertaken on the 808 Brentwood Community Hospital Shuttle Bus Service Essex Community Foundation Malcolm & Beryl Crook fund provided funding help support the 808 Brentwood Community Hospital Shuttle Bus Service. Essex County Council funding rnaintained for a further year at the same level as the previou5 year. Brentwood Borough Council funding maintatned for a further year at the same level &8 the previous year. The agreement with B&sildon Community Transport Services to provide cover for the role of Chief Executive Officer at Basildon was renewed. The Trustees believe that the contract with Basildon CT provides a cost-effective approach and l)oth organisations benefit from resulting synergies. However, it is anticipated ihat B&sildon CT will recruit additional stsff members and this arrangemeT]t may be tern)inated. Business Operating Assumptions and Risk Ststement Preface The COVtD-19 pandemic has had a materially lower impact on the operation of the Charity in this fmancial year. Operating EnVironnnI Whilst passenger numbers are recovering, some of our services remain below the levels in th¢ yearfs) prior to the COVID pandemic. Recenl Developments We are plaSed that all our services have now returned, our passengers are showing confidence in our transport services post COVID-19 The demond on our 808 Brentwood Community Hospital Shuttle Bus has seen a significant increase in passenger numbers. they now exceed pre-pandemic levels. In November 2021 we increased our services for the parents of the children of St Helens school and added another vehicl¢ to provide safe acSsIble trdnswrt to school. The demand for this service is still high and helping to reduce the congestion of vehicles in Sawers Hall Lane which is an incre&sing problem within our local ar We have been very successful in bidding for fimds for Essex Community Foundation the Malcolm and Beryl Crook Fund with funding toward the purch&se of a new replacement vehicle for the 808 Hospital shuttle bus servic£. We continue to have a shared CEO agreement with Basildon Community Transport which is an additional source of income and shared knowledge.
Ittunediate Challenges The Trustees of BntwOOd Community Transport belteves that the Charity provides an essential service to the local community and will continue to do over many years to come. The Fulure In the new financial year 2023r24 the Charity will take delivery of a new bus and will enter service on our routes. operatingAssurylioiLS The following key assumptions have been diU$Sed and agreed by the BCT Trustees as thos¢ most relevant and pertinent to the Charity's buslness and the economic and social environment within which it operales. These assumptions are fundamental to the outlook and underyin the Charity's future business strategy. l. Brentwood Community Transport provides an essential public service to the residents of the Borough for whom the Charity provides a unique and important lifeline. 2. Brentwood Community Transport is fiinded, in parL by grants from Essex County Council and Brentwood Borough Council. Thls financial support is expe£ted to continue. 3. The services provided by the Charity ¢ontinue be restored towards pre-COVID-19 levels and we expect passenger demand to continue to increase. 4. Whilst high fuel prices have had a limited impact on expenses in this financial year, the impact in subsequent years will have material impact on the Charity's expenses. In addition. inflation and the cosl-of-living crisis will reduce household budgets and therefore passenger numbers may remain low. 6. Employer pension contributions and National IDSUtance contributions continue to rorm a major expense to the Charity. Key Operating Risks The TTUStees have a duty to identify and review all risks to which the Charity is exposed (positive and negative) and cffj out this duty and ensure appropriate contro15 are in place and any necessary action is taken to mitigate such negative risks. These include strong governan¢¢, together with clear operating procedures, and. where necessary, focussed training. There are any numberof risks to the operatlng assumptions listed aiK)ve. Thes¢ include but are not limited to the following. l. Our assumptions on ongoing funding from Essex and Brentwood Councils are wrong.
- Trustees believe that the reserv as set out in this repor¢ will be sufficient to maintain the existing services. Unexpectedly higher expenditures could mean that our reserves would fall at a faster rate than anticipated.
- Financial markets fall significantly. and the Essex Pension fund suffers large falls in asset values that results in an alx)ve expected increase in Employer contributions. 2022123 - Financial Review (figurcs for 2021122 are shown in brackets.) This financial year prixluced a surplus of £52,468 compared to a deficit of £2,906 in the prior year. Total income was £313,680 (£246.053). Totsl expenditure was £261.212 (£248,959) The total funds increased to £320,060 {£267.593) and comprises General Funds of £317.529 (£261,467) and Designated Fixed Assets (representing the value of motor vehicles after depre£iation) of £2.532 (£6.126). Reserves Policy Our current policy i& in nonnal Circumstances. to aim to maintaiD our reserves to provide six months of cover. In this fmancial year the level of General Funds of £317,529 expresse41 in Telation to expenditure of £261.212 equates to 14.6 months (12.6 months). The reserves figure for 2022r23 is higher than 'nonnal'. It reflects the Trustees decision to purchw a new minibus, whi¢h will k paid for carly in the next financial year (2023124). Trustees believe that the reserves, as sd out in this reporl will provide sufficient resources to provid¢ sufficient working capital for our expected needs. Plans for the Future We continue to look for OpporDIti¢S to increase and improve the services we provide. to residents. Structure, Governance and Management Th¢ company is govfflied by its Memorandum and Articles of Association incorporated on 2 Igt September 2(K)9 and subsequently amended by resolution at an Annual General Meeting, held on 16th July 2012. The Directors of the company are also charity Trustees for the purposes of charity law and under the company's Articles are known as members of the Management Committee. The Management Committee, together with th¢ Chief Executive Officer,
meet at le&st four times a year. The Management Committee is responsible for the strategi¢ direction and policy of the charity. New Trustees are sought either through advertisements in the local press or introduced via networking and all applicants ate interviewed. Skills matching fornis an important part of the selection process. The Chief ExUtiVe oificer is responsible forthe day-to-day operational management of the Charity. At the start of the financial year. the Company employed two full time staff: one Chief Executive OtTicer and an Assistant Co-ordinator. Seven Minibus Drivers together with one Administrator were employed on a part lime basis. In addition to their strategic and governance roles, the Trustees supw)rt the operations and the Chief Exrfutive Officer through supervision and application of their expertise in busine55. At the eT]d of the financial year, the Company employed two full time staff (Chief Executive oificer and Assistant Co-ordinator) and nine part time staff (two Athninistrators and six Minibus Drivers). Statement of Tst' Responsibiliti& The Trustees are required to prepare financial 51atements for each financial y, which give a true and fair view of the state of affairs of the charitsble company and the inwming resources and application of resources. including the net income or expenditure, for the year. In preparing those financial slatements, the Trustees are required to: Select suitsble accounting policies and then apply them consistently. Make judgments and estilnates that are reLsonable and prudent. State whether applicable accounting standths have been followed. subject to any material deparwres disclosed and explained in the financial statem¢nts' and Prepare the financial statements on a going-concern b&sis unless it is inappmpriate to presume that the charitable company will continue to operate. The Trustees are responsible for keeping proper accounting rerA)rds which disclose with reasonable accuracy at any time the financial position of the charltable company and which enable them to ensure that the financial statements comply with the Companies Act 2(K)6. They are also responsible for safeguarding the assets of the charitable company and hence tsking reasonable steps for the prevention and detection of fraud and other irregularities. Reference and Administrative Detsils Trnstees Employe David Minns, Chainnan Steven Nicholls, Tre&surer Phil Mynott Tina Tickner. CEO Denise Te-Robtrts. Assistsnt Cowordinator Megha Gupw Administrator
Steven Richardson Clive Bennett Tom Ellingford, Paid Driver Jean ElliolL Paid Driver Barrie Hindley, Paid Driver Stephen King, Paid Driver Mike Torrington, Paid Driver Bryan Weal, Paid Driver Changes to the board during this f2¢121 yerdr. Left 2811112022 - John Lutchmiah (Secretary) Joined 2310ZQ023 - Clive Bennett (Trustec) Charity Number: 1135063 Company Number: 07024763 Registered & Principal Office: Unit I la The Baytree Centre Brentwood. CM144BX Primary Bankers CAF Bank Limited 25 Kings Hill Avenue, Kings Hill, West Malling, Kent. ME19 4JQ Independent Examiner John Eke F.C.I.E. 4 Stable Court Malborough Devon TQ7 3FB Acknowledgements and thank Many of our valued volunteers were stood down during the Covid-19 pandemic when our services were suspend¢d and re4Juced. The following volunteers have since returned during this period: in the future w¢ are expecting more to return as demand on services increases. We a very grateful for all their help and support.
Volunteer Social Car Drivers: Keith Russell, Brenda Dael Jack Young Volunteer Minibus DriveTS (volunteers): Cliff Poppy Paul Burton Volynte¢r Offi¢¢ stsff: Iain Robertson In nornial circumstance. drtver volunteers mean we can pmvide many more journeys than would b¢ p)ssible with just paid drivers. Social car drivers use their own vehicles to provide local journeys and assistance for residents who can access a standard vehicle but are unable to use public transport. whereas Minibus drivers use our vehicles for the same puttK)ses, except cannot access a standard vehicle, but are also able to cover absences of paid drivers. Sirnilarly, office volunfrers provide invaluable SUprt in the are&s of finance and statistics. Signed by order of the Trustees David Minns - Chaimi8n io
Independent Examiner's Report to the Trnstees of Brentwood Community Transport I report to the chartty trllSt on my eninatIOn of the acwunts ofthe company for the year ended 31 March 2023. which are set out on page5 12 to 19. Responsibllities and basis of report As th¢ charlty's Trustees of the company (and alg) its dire¢tors for th¢ purposes of company law) you are r¢sponsibl¢ for the praratIon of the accounts in accordance with the requirements of The Companies Act 2006 ('the 2006 Act.) Having satisfied myself that the accounts are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examinatio I [qrt in TesiKd of my examination of your charity's accounts under section 145 of the 2011 Act. In cmying out my examination I have followed the general directions given by the Charity commissi under section 145 (5Xb) of the 2011 Act. Independent examiner's slatemellt As the charity's gross income exceeded £250.000 your examiner must be a member of a body listed in section 145 ofthe 2011 Ad. I confim that I am qualified to undertake the examination by being a member and Fellow of the Association of Charity Independent EXarnIne which is one of the listed bodies. I have completed my examination and confirn) that no matters have c(Jme to my attention in connection with the examination giving me cause to believe: l. Accountlng records were not kept in respect of the Company as requird by s¢ction 386 of the 2006 Act; or 2. The accounts do nol accord with ihose reconJ&" or 3. The a¢counts do not comply with th¢ accounting requirements of section 145 of the Charittes Act 2011 other than any requirementthat the accountsgive a'true and fair view. which is not amatter considered as part of an independent examination" or 4. The accounts have not been preparoj in OrdanCe with the meth(JJs and Principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Rewiing Standard applicable in the UK and Republic of [land (FRS 102) I have no concerns and have come Kross oth¢r matters in connection with the examination to which attenti(m should be drawn in this rep)rt in order to enable a prorKr understanding of the accounts to be reach Date 17thNovember. 2023 Signed John Robert Eke Fellow of the Asso¢iation of Charity Jndependent Examine Soarview. 4 Stable Cour¢ Mallmxvugh, Devon TQ7 3FB
Statement of Financial Activities for the Year Ended 31 March 2023 UDrestritted Flld$ Rutrirted FwDds Total Funds 2023 2023 2022 2023 21122 Income endowments from: Income from Investm Donations and legaci¢s Coronavirus JRS grant Charitable Activities 2,652 1169 1.671 3.755 1652 2.169 1.671 3,755 6,660 N¢)1¢ 2 308 859 308 859 Total 3116 251713 313th 252,713 Expendlture on: Charitable artivities Note 3 261212 255.619 261212 255,619 Totsl 261212 25S619 261212 255ffj19 Net Income (ExpeDditsre) 52,468 12,906) et MovemeDt in (2.) 52.468 (2,906) Reeoueillation of Funds: Balances blf 267JY2 271V98 267J92 27Q498 BAlanee8 clf 320,060 267y 32111 267J92 This SOFA ineorporntes an Income and ldItre •e¢ow•t •¥ required u*der Ihe Comp•nieJ Act 2(Kl& 12
Slatement of Fiuaneial Position at 31 Mareh 21723 21Y22 Further Fixed Assets Tan8ible assets Current Assets Debts)r5 Cash at bank VAT recovernble Total Currettt A8Jets 2,532 6,126 41467 303J08 19,041 283,6) Credllors Amord4ts fallingdu¢ within onpyer VAT Ltability Totsl Cmrrent Liabilities 126J14) (36,519) 132 28 Net Current Assets Total knets less Current Liabilities Represtntsd by Funds and Reserves: Rcstricted Funds 15Drestrithd FuDd&" Desi8nat•l Fix1 knets Fund 1532 6.126 General Funds Rounding Total Cbarlty FuDds 317529 261,467 This report and finMci41 siatements wwe apprnved by nmbers of the Coll1¢e on and ate signed tkirbehalf by: David Minns (Ch8iTrnOn) Company Rewtsott Numtw. 07(124763. Charity Numiw. I135(
Notes to the Financial Statements Year Ended 31 March 2023 Accounting Policies Basis of accounting The financial statements have been prepar1 under the histori] cost convention, and in accordance with Accounting and Reporting by Charities: Statement Of Recommend Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard FRS 102 published in Sq)temb¢r 2015 and comply with the Memorandum and Articles of Association of the Company and the Companies Act 2006. Income and endowm¢Dts Incom¢ from donations and grants, including capital grant4 is recognised when there is evidence of entitlemenL receipt is probable and its amount can be measured reliably. except as follows: a) when donors specify that donatRons and grants given to the charity has a time related condition and must be used in future accounting periods. the income is deferred until those p¢riods. b) when donors impose pie4onditions. which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre-conditions have been met. When donors sp¢¢ify that donalions and grants, including capital grants, are for a particular, restricted purpose4 which do not amount to preaconditions regthing entitlernenl this income is included in incoming resour(ts as restricted funds when receivable. penditure All expenditure is accounted for on an accnHI's basis. VAT is generally not included in expenditure as VAT is recoverable on the basis that passenger transport is zero-rated. Some expenditure, however, is outside the scope of VAT and as this VA T is not recoverable it is included in expenditure. Governance The costs relate to compliance with statutory requirements. Depreciation Major expenditure on tangible fed ass&s costing over £500 will be capitalised. The Cost of other items is written off as incurred. 14
Depreciation is cal¢ulat¢d so &$ to write off the cost of th¢ &sseL less its estimated residual value, over the useful economic life of that asset on a straight-line basis as follows.. Annual R*e Office equipment 33.33 15¢P/o Furniture & fittings 2(P/o Motor vehicles 2IP/o Taxation The company is a chartty within the meaning of section 505 of the Income and Corporation Taxes Act 1988. Accordingly. th¢ company can claim relief from taxation in respect of income or capital gains teceive(L to the extent that such income or gains are applied to exclusively charitable purposes. The majority of our transtK)rtation income is zero rated with regard to VAT. This is in line with VAT Noti 744A March 21K)2 which allows rating when the vehicles used are designed or adapted to cary not less than t passengers. Income and Endowments from Charitable Activities Unrestrict•J liestricted Total Total 2023 2022 Grants Fares and Contracts Membership (Minibus & Social Car) Other Incoming Resources Total 145,432 116,690 1.138 145,432 116,690 1,138 92,723 105.619 998 30
2.1. Grants Unrestrict1 Restricted Total Total 2023 2023 2023 2022 General (Essex County Counctl) General (Brentwood B. Council) Essex Comrnunty Foundation ECF 808 Service Support Grant BSOG Total 59.853 26,536 46,000 8,750 59,853 26,536 59,853 26,536 2,51)0 8,750 145 2.2. Fares and Contr¥dcts 2023 2022 808 Route St Helen's School Fare Income & Concessionary Total 3,862 34.059 1,905 22,981 116 690 105 619 2J. Membership 2023 2022 Social car Minibus Totgl 1,058 80 798 200 998 2.4. Other Incoming Resources 2023 2022 Driv¢r Assessments Contracl with B&sildon CT Miscellaneous Income Total .250 44,349 1,750 39,537 45 41 16
- Expenditure on Charitable Activities 2023 2022 stsff Costs Premises- rent Vehi¢le running costs: Licences. hire. insurance, bld01 cov Maintenance & Insurance Fuel Other Legal & professional Office: Stationery, printing, & Telephone Computer costs Other miscellaneous payments Depreciation Total 175.143 2,760 170,780 2,990 503 43.866 16,461 1,947 3.595 514 39,460 11351 1.059 3,974 1,572 8,322 3,450 1,843 11,421 925 261 255 619 3.1. Staff Costs: 2023 2022 Gross salaries Employer NI Employer Pension NEST Pension Clothing Training Total 140,863 5.144 28.913 222 136,253 5,415 28263 213 319 317 170 780 Figure(s) for gross salaries includes paymenrfs) received from Basildon Community Transport for shared CEO Services. Total Staff Costs relating sprfifically to BCT for 2022r23 are £130,794 and for 2021122 £131,243 (Ref 2.4). The figure for 202 Ir22 was further reduced following rei%ipt of a Coronavirus Job Retention Scheme filOugh payment of £6,660. 17
31 Staff . 21)23 2022 FTE Full time Part time Totsl TangAble Assets The Charity was fonned in 2010 and the Tangible Assets fonning the transfer, were valued at zero for the purposes of the accounts. These Tangible Assets were gifted to the Charity by Essex County Council and other &ssels were either loaned by Br¢ntwood Borough Council or are at an age that they would be fully depreciated. Subsequently tangible assets acquired by the Charity (since 2010) were introduced into the accounts at th¢ir actual cost and will be written off at their diswsal (sold or scrdpped). Computer Equipment Motor Vehicles Combined Totals 2023 2022 2023 2022 2023 2022 Costs as at start of year Additions Costs as at end of year 3,770 3,770 188,742 188,742 192,512 192.512 3770 3 770 188742 188742 192 512 192512 Depreciation &8 at stsrt of year 3,770 3,770 182,616 172.314 186,386 176,084 Charge An year 3 594 10 302 3.594 10.302 Depreciation as at end of year 3 770 3 770 186 210 182 616 189 980 186 386 Carrying Value 2532 6126 32 6126 Debtors 2023 2022 Trade Debtors Other debtors Prepayments Total 5.812 36,655 6,164 12.877
Creditors: Amounts falling due within one year 2023 2022 Other creditors Deferred income Total 7,743 14,818 26 7. Movement of FuDds Unrestricted Fund$ General Designated Restricted Total FuDds Fiied Assets Fund5 Funds Fund Brought forward 01 April 2022 Incoming Resources Expenditure Transfers Transfer of depreciation Carried forward 261,467 313.680 (261212) 6,126 267,593 313.680 (261212} 317 29 32 320 061 The D¢stgnated Fixed Assets Fund represents the cost of fixed &ssets less depreciation. Movements (depreciation and transfers) for the prior year are applied at the start of each new financial year. Any impairnient losses are assessed and recognised as expendiwre in the SOFA Capital ComnAitmeDts The Trustees of Brentwood Community Transwrt took the decision to pur¢h&8e a new minibus to continue the program of upgradtng the fle& The balance of £91,765.25 will be due in the new fmanciai year (2023124) 9. Contingent Liabilities None. 19