2024-03-31-accounts

Company No. 07024763 Charity No. 1135063 Brentwood Community Transport For the Year Ended 31 March 2024

CONTENTS PAGE Trustees, Annual Report Business Operating Assumptions and Risk Statement Reference and Administrative Details 10 Independent Examiner's report and statement 12 Statement of Financial Activities 13 Statement of Financial Position 14 Notes to the Financial Ststement 15

Trustees, Annual Report The Trustees present their report and accounts for the financial year ended 31 March 2024. The report complies with the Charities Act 201 l and the Companies Act 2006, the Memorandum and Articles of Association, the Accounting and Reporting by Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting 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 Transport (BCT) was officially fornied 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 first registered at Companies House in September 2009, and a charity in March 201 O. It began ITadin8 al the beginning of March 201 O when all employees transferred from Essex County Council to the new organisation. Objectives and Activities In setting our objectives and planning our activities, the Trustees have considered the Charity Commission's general guidance on public benefit. All income received by the charity has been applied to the provision of the charity's aims. Th¢ BCT'S principal objectives can be summarised as follows: To uphold the principles of the Charity, Namely: To provide transport options for anyone who, for whatever reason, is unable to use mainstream public transport. These reasons include but are nol limited to age, illness or geographical isolation. To assist the charitable work ot. organisations engaged in promoting social benefits for such persons through the provision of appropriate transport solutions. To help minimise social ¢xclusion, by providing affordable mobility accessible transport solutions to needy individuals, and to provide sustainable transport solutions to community 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 themselves.

Social Car Scheme - a service providing local journeys for residents who can access a standard vehicle but are unable to use public transport. 808 Registered Bus Route - A local registered Section 22 bus route providing transport for members of the public giving access to Brentwood Community Hospital and local shopping services in Brentwood. MIDAS (Minibus Driver Awareness Scheme) training. St Helens School - Working in partnership with the parents of children attending St Helens school. Providing school transport for rurally isolated children attending St Helens School and unable to access public transport. Achievements and Performance In the 12 months to 31 March 2024, the Charity continued to experience a recovery from the COVED 19 pandemic and have returned to full services. The Social Car service has been impacted by several factors not limited to the HMRC Approved Milage Allowance payment {AMAP) rate of reimbursement to volunteers has not been amended since 2021. Motoring cost are now 41.8 % higher than in 2012, an inflation uplift is long overdue to keep payments to BCT volunteers affordable. This along with increase in cost of living in today's economic climate is reducing the number of volunteers available. We are actively promoting volunteer roles within our organisation on all social media platforms and local forums. Our Group transport has not retumed to pre covid l¢vels mainly due to several local groups disbanding post covid. We have space for growth in this area of which we are advertising our services within the local community groups. We do provide training but there are legal restrictions on vehicle licences limiting who can drive our bigger vehicles. In the twelve months ending on 31 March 2024, we achieved the following results (2023 figures are shown in brackets). 162 (160) individual members 12 (1 O) group m¢mbers> giving other charitable organisations access to transportation for their events. 46,756 (42,919) passenger joumeys 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. 35,199 (30,354) passenger journeys undertaken on the 808 Brentwood Community Hospital Shuttle Bus Service.

Essex Community Foundation Malcolm & Beryl Crook fund provided funding to help support the 808 Brentwood Community Hospital Shuttle Bus Service. Both Essex County Council and Brentwood Borough Council funding was maintained for a further year at the same level as in the previous year. However, the contract terni was reduced from three years to one The a&Freement with Basildon Community Transport Services to provide cover for the role of Chief Executive Officer at Basi Idon was renewed. The Trustees believe that the contract with Basildon CT provides a cost-effective approach and both organisations benefit from resulting synergies. However, it is antiLipated that Basildon CT will recruit additional staff members and this arrangement may be teminated. Business Opernting Assumptions and Risk Statement Preface The current and future operating environment remains very challenging for the Brentwood Community Transport Charity. Operailng Envlronmenl Whilst financial impact of the COVTD 19 pandernic has all but diminished, the cost- of-living crisis continues to have a material impact on passenger numbers. Receni Developmenls The demand on our 808 Brentwood Community FIospital 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 vehicle to provide saf¢ accessible transport to school. The demand for this service is still high and helping to reduce the congestion of v¢hicles in Sawers Hall Lane which is an increasing problem within our local area. We have been very successful in bidding for funds for Essex Community Foundation the Malcolm and Beryl Crook Fund with funding toward the support of the 808-bus service. We continue to have a shared CEO agreement with Basildon Community Transport which is an additional source of income and shared knowledge. During this period, we were tsrgeted by criminals who stole one of our vehicles, this caused disruption to our valued services. We have now ensured all our vehicles have fitted trackers giving real time inforniation. The insurance company have awarded a settlement for the vehicle and the future is to buy a future like for like second hand vehicle.

We have taken delivery of our new low floor Tucana bus to work on our scheduled 808 bus serving the Brentwood Cornmunity Hospital. This has been achieved with the help and support of Essex Community Foundation 'Malcolm and Bery Crook Fund in recognition of the funding the bus has been named 'Beryl' and is now running in service. The Trustee board has experienced changes. Two new Trustees have joined the Board. After many years of service, David Minns has stepped down as Trustee and Chairnian, and a new Chaimian has been elected in his place. The Trustees and staff of the Brentwood Community Transport ar¢ grateful for David Minn, s hard work and service over many years. The Department for Transport have introduced Bus Servers Operators Grant + This scheme has been effective from 11312023 and is intended to support the reform and consolidation of bus funding with the aim of developing long-temi sustainability in the bus funding sector. It will run until 3113125. This assists with our section 22 808 local registered bus route Immedlale Challenges The Trustees of Breniwood Community Transport believes that the Charity provides an essential service to the local cornmunity and hope that this will continue over many years to come. However, our two main finding sources Essex County Council and Brentwood Borough Council are both under significant financial pressures. In 20241 25, ECC revenu¢s are expected to be £19.6 million of which just 50/0 is funded from the Government, 60% from Council Tax, and 35 % from business rates. As a resul¢ ECC and BBC both have a strong focus on costs. This is likely to continue. The Fulure The operating environment remains challenging, Although the rats of change of inflation has fallen sincc the peak of I 1,1 %, the price level remains elevated, and the cost-of-living crisis remains a key headwind in our operating environment and future planning horizon. operaling Assumpilons The following key assumptions have been discussed and agreed by the BCT Trustees as those most relevant and pertinent to the Charity's business and the economic and social environment within which it operates. These assumptions are fundamental to the outlook and underpin 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.

1. Brentwood Community Transport is funded, in part, by grants from Essex County Council and Brentwood Borough Council. This financial support is expected to continue.
2. The services provided by the Charity continue be restored towards pre-COVID-19 levels and we expect passenger demand to continue to increase.
3. The ongoing cost-of-living crisis means that passenger numbers may remain low.
4. Higher employer pension contributions and increases in National Minimum Wages continue to fomi a significant cost to th¢ Charity. Key Operating Risks The Trustees have a duty to identify and review all risks to which the Charity is exposed (positive and negative) and carry out this duty and ensure appropriate controls are in place and any necessary action is taken to mitigate such negative risks. These include strong governance, together with clear operating procedures, and, where necessary, focussed training. There are any number of risks to the operating assumptions listed above. These includ¢ but are not limited to the following. l. Our assumptions on ongoing funding from Essex and Brentwood Councils are wrong.
5. Trustees believe that the reserves, as set out in this report, will be sufficient to maintain the existing services. Unexpectedly higher expenditures L'ould mean that our reserves would fall at a faster rate than antiLipaied. 2023124 - Financial Review (figures for 2022123 are shown in brackets.) This financial year produced a surplus of £23,460 compared to a surplus of £52,468 in the prior year. However, this surplus arose, almost entirely. from the insurance settlement in respect the vehicle that was stolen and the sale of an old vehicle which had passed its useful service life and would likely experience an increase in the cost of maintenance and repairs. The Trustees have tasked the CEO to explore the possibility of purchasing a second-hand vehicle to replace the one that was siolen. Given, the new vehicle 'Beryl' has entered service, there are no plans to replace the vehicle sold. On the expenditure side, staff costs have increased quite significantly. This is due to significant increases in the National Minimum Wage and salary increases for other staff. Whilst we are extremely careful to manage cost increases generally, with respect to wages/ and salaries, the significantly higher inflation experienced since 2021 has not been helpful. Whilst the year-on-year change in inflation has moderated, the

overall price level remains elevated. There was an increase in motor vehicle repairs and servicing costs. There were significant difficulties in the procurement of the new motor vehicle 'Beryl'. Initially, there were difficulties in sourcing a suitable chassis from Volkswagen. Finally, one was sourced and was duly sent away for conversion. On arrival at the garage, it became apparent that it was the wrong chassis. This was a significant problem, and it became obvious and necessary to appoint Abbots in a consultancy capacity to source a chassis. After many hours work and numerous telephone calls, a suitable chassis was sourced. The cost of this consultancy was £10,535, and the professional help and advice received saved a lot of money. It is our practice to depreciate fixed assets for the first 60 monthsl five years after entering service. After five years there is no further charge for depreciation. The arrival of the new minibus ' Beryl, meant that the cost of depreciation was much higher in 2023124 than in the prior year(s). Totsl income was £320,247 (£313,680). Total expenditure was (£296,787) (£261,212) Total funds increased to £343,520 (£320,060) comprising General Funds of £263,978 (£317,529) and Designated Fixed Assets (representing the value of Motor vehicles after depreciation) of £79,542 (£2,532). Reserves Policy Our current policy is, in normal circumstances, to aim to maintain our reserves to provide six months of cover. In this financial year the level of General Funds of £263,978 expressed in relation to expenditure of £296,787 equates to 10.7 months (14.6 months). However, the planned purchase of a replacement vehicle highlighted in the Financial Review will reduce this figure in future years. Trustees believe that the reserve.8, as set out in this report, will provide sufficient resourLes to provide sufficient working capital for our expected needs. Plans for the Future We continue to look for opportunities to increase and improve the services we provide. to residents. Structure, Governfdnce and Management The company is govemed by its Mernorandum and Articles of Association incorporated on 2 1st September 2009 and subsequently am¢nd¢d by resolution at an Annual General M¢¢ting* held on 16 July 2012. The Directors of the company ar¢ 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 the Chief Executive Officer, meet at least four times a year. The Management Committee is responsible for the strategic direction and policy of the charity.

New Trustees are sought either through advertisements in the local press or introduced via networking and all applicants are interviewed. Skills matching forms an important part of the selection process. The Chief Executive Officer is responsible for the 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 Officer and an Assistant Co-ordinator. Seven Minibus Drivers together with one Administrator were employed on a part time basis. In addition to their strategic and governance roles, the Trustees support the operations and the Chief Executive Officer through supervision and application of their expertise in business. At the end of the financial year, the Company employed two full time staff (Chief Executive Officer and Assistant Co-ordinator) and nine part time staff (two Administrators and six Minibus Drivers). Statement of Trustees, Responsibilities The Trustees are required to prepare financial ststements for each financial year, which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including th¢ net income or expenditure, for the year. In preparing those financial statements, the Trustees are required to: Select suitable accounting policies and then apply them consistently. Make judgments and estimates that are reasonable and prudent. State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. and Prepare the financial statements on a going-concern basis unless it 18 inappropriate to presume that the charitable company will continue to operate. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and which enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Reference and Administrative Details Trustees Employees Steven Richardson, Chairman Steven Nicholls, Treasurer Phil Mynott Clive Bennett Cliff Poppy Tina Tickner, CEO Denise Teny-Roberts, Assistant Co-ordinator Megha Gupta, Administrator Tom EElingford, Paid Driver Jean Elliott, Paid Driver Barrie Hindley, Paid Driver Stephen King, Paid Driver Mike Torrington, Paid Driver Bryan Weal, Paid Driver Changes to the board during this financial year: Cliff Poppy: Joined at the 2023 AGM 3 November 2023 David Minns: Resigned as BTC Chair effective AGM 3rd November 2023 Trustee Steven Richardson agreed to become Chairman effective 9 May 2024 and was duly elected by the Trustees a decision which will be ratified at the 2024 AGM. Charity Number: 1135063 Company Number: 07024763 Registered & Principal Office: Unit I l a 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.l.E. 4 Stable Court Malborough Devon TQ7 3FB io

Acknowledgements and thank8 W¢ thank our mu¢h valued volunteers who have returned post Covid 19 . We are very grateful for all th¢iT help and support. Volunteer Soclal Car Drfver5: Keith Russell, Brenda Dael Jack Young Volunteer Mlnlbus Drlvers (volunteers): Cliff Poppy Paul Burton Volunteer Offlce staff: lain Robertson In nornwl circumstance, driver volunteers mean we can provide many more journeys than would be possible with just paid drivers. Social car drivers use their own vehAcl¢s to provide localjourneys and assistance for T¢sidents who can access a standard vehicle but are unable to Use public transport; whereas Minibus drivers use our vchicles for the same purposes, except cannot access a standard vehicle. but are al80 able to cover ab8ences of paid driver8. Similarly, office volunteers provide invaluable support in the areas of finance and Statistics. sis￿ed by order of th¢ Trustee8 Stevell Richardson - Chairnian li

Independent Examiner's Report to the Trustees of Brenhvood Community Transport. I repon lo the CharilN" Trustees on m!. examination ofthe accounts of the compani. for the l'ear ended 31 March 2024, and ii'lu'ch are set out on the subsequent pages. Responsibilities And basis of report As the Chariti. s Trusle&s of the compan!" (and its directors for the purpos¢s of coinpan!. laii.) I'OLI are responsible for Ihe preparalion of ihe accounts in accord47nc¢ ii'iih ihe requireinenls of The Companies Aci 2006 ("the 2()()6 Act.). H.i1'ing satisfied ml'self thai the accounts of the charitable coinpan!: are not requiTtd lo bc audiled under Plkrt IC) of the 2111ICI Act and are eligible lor independent nination. F report in respecl of mi. eiamiiialion of !.'OLir cliarili, s accounls as cai'ried out under seclion 145 oftlie 201 l Act. In carn'ing out MN. Cl￿nination I hai'e rolloii'ed the general direclions given b!. Ilie Charits. Commission under s¢Ction 145(5)(b) of the 21)1 l Act. liidependent Eiaminei s Statement As Ihe charil!"'s 8ross incoine cKce¥ded £250.11110 l.our examiner must be a member or a bod). lisled in seclion 145 ofihe 201 l Acl. I confii'm thut l qualÈfJed io undertak'e the examjiialion b!. being a meinber and felloii. of the Association of Churit!. Independeni Exuminers ii'hi¢h is one of the listed bodies. I h¢l1'e completed m!. examination and confirm ihol no matters hai'e corne to in!. iienlion in conneclion ii'iih the &Naininalion gii'ing me cau5¢ to belic).'e'. l. Accounltng records ii'ere not k¢pt in reSp￿t of the CompunN" os required ￿. section 311Ci of the 2(10(i Acl. or 2. 1-he accounls do nol 41c¢ord ii'ith ihose records: or 3. The iccouiils do not conipl!. ii'ith Ihe llccounling requiremenls of s¢ction 3Y() of the 20UC) Act other ihan an!. requirement that the accounts gil'e a'true £uid fair i'ieii. ii'hicl) is not a molter coiisidered as part of an independent ￿amin￿lI0n. or 4. The accoiinls hai e noi been prepar¢d iii uccordance ii'iih the meiliods 2nd principles of the Stalemenl of Recommended Pruclice for accounting and reporting bi. ch.qrities applicable lo ch.2rilies preparin¥ tlieir uccounls in accord￿1CC ii'iih ihe Financial Repornng Siandard applicable in ihe UK and Republic of Ireland (FRS 102) I hai e no concerns and liai'e come across no other mattets in conneclion iiryih the eNamination lo ii'hich altenlion should be draiin in this report lo enable a proper underslandin f tlie accoimls lo be reached, Jolin Eke Felloii. of Ilie Associa ion of Charil!" Iiidependent Examlners. 4 sthble Court. Malborough.. Dei'on TQ7 3FB. Dale: i&- l.xRXJ-h{921124 12

ststement of Financial Activities for the Year Ended 31 March 2024 Unrestricted Funds Restricted Funds Totsl Funds 2024 2023 2024 2(123 2024 2023 Ineomt and endowments from: Income from Investments Donations and l¢gacies Charitable Activities 7.083 2.008 2.652 2,169 7,083 2,IK)8 2.652 2,169 Note 2 Totsl 320347 313,680 320247 313,680 Expenditure on: Charitable Activities Note 3 296,787 261,262 296.787 261,212 Total 296,787 261212 296,787 261212 N¢t Incom¢ (ExpendAlure) 23,460 52,468 23860 52,468 N¢t Movem¢Dt In Funds 23,460 52,468 23,460 52,468 R¢conclliatlon of Fund•: BalaDces blf 320,060 267,592 320,060 267,592 BAlanee$ elf 343,520 320,060 343,520 320,060 Tbls SOFA Incorporates an Ineome and Expendlture &eeount ag requlr¢d under the CompRnles Aet 2006. 13

Statement of Financial Position as at 31 Mareh 2024 2024 2023 Further Detalls Fixed Assets Tangible a&8ets Current Assets Debtors Cash at bank VAT recoverable Total Current Assets 79,542 2.532 13,794 276,296 42.467 303.508 Creditors Amounts falling due wlthfill ODe year VAT Llablllty Total Current Llabllltles (19,957) (26,314) Net Current Asset8 Total Assets less Current Llabllltles Represented by Funds and Reserves: Restricted I,unds Unrestricted Funds: Designated Fixed Assets Futtd 79,542 2.532 263,978 317,529 Total Charlty Funds Fwih¢yMrwthn¥3M1/2024 th4 4Mdil 477ofih•Cwi•AdJoo6 Thi5 rcport and fll)ancial ststcm¢nts w¢ff approved by the m¢mb¢rn of the commiltee on and are signed on their behalf by: lo)Ilz Steven Richardson (Chairnwi) Company Registration Number: 07024763. Charity Numbcr. 1135063 14

Notes to the Financial Statements - Year Ended 31 March 2024 Aceounting PolRcies Basis of accounting The financial statements have been prepared under the historical cost convention, and in accordance with Accounting and Reporting by Charities: Statement Of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard FRS 102 published in September 2015 and comply with the Memorandum and Articles of Association of the Company and the Companies Act 2006. Ineome and endowments Incorne from donations and grants, including capital grants, is recognised when there is evidence of entitlement, receipt is probable and its amount can be measured reliably, except as follows: a) when donors specify that donations and grants given to the charity has a time related condition and must be used in futur¢ accounting periods, the income is deferred until those periods. b) when donors impose pre-conditions, which must be fulfilled before the charity becomes entitled to use such income, the income is deferred until the p￿-condItIOnS have been met. When donors specify that donations and grants, including capital grants, are for a particular, restricted purposes, which do not amount to pre-conditions regarding entitlemenL this income is included in incoming resources as restricted funds when receivable. Expenditure All expenditure is accounted for on an accrual's basis. VAT is generally not included in expenditure as VA T is recoverable on the basis that passenger transport is zero-rated. Some expenditure, however, is outside the scope of VA T and as this VAT is not recoverable it is included in expenditure. Governance These costs relate to compliance with statutory requirements. Depreciation Major expenditure on tangible fixed &ssets costing over £500 will be capitalised. The cost of other items is written off as incurred. 15

Depreciation is calculated so as to write off the cost of the asset, less its estimated residual value, over the useful economic life of that asset on a straight-line basis as follows: Annual Rate otrice equipment 33.33 150% Furniture & fittings 200/0 Motor vehicles 21P/o Taxation The company is a charity within the meaning of section 505 of the Income and Corporation Taxes Act 1988. Accordingly, the company can claim relief from taxation in respect of income or capital gains received, to the extent that such incorne or gains are applied to exclusively charitable purposes. The majority of our transportation income is zero rated with regard to VAT. This is in line with VAT Notice 744A March 2002 which allows zero raiing when the vehicles us¢d are designed or adapted to carry not less than ten passengers, Income and Endowments from Charitable Activities Unrestrictsd Restricted TotAI Total 2024 2023 Grants Fares and Contracts Membership (Minibus & Social Car) Other Incoming Resources Total 105,166 130,074 1,097 105,166 130,074 1,097 45,432 116,690 1,138 311156 16

2.1. Grants Unrestricted Restricted Total Total 2024 2024 2024 2023 General (Ebsex County Council) General (Brentwood B. Council) Essex Community Foundation ECF 808 Service Support Grant BSOG NHS 808 Grant Total 59,853 26,536 59,853 26,536 59,853 26,536 46,000 8,750 4,293 3,750 6,256 3,750 6,256 105 166 105 166 145 432 2.2. Fares and Contracts 2024 2023 808 Route St Helen's School Fare Income & Concessionary Total 4.624 31,135 3,862 34,059 130 074 116 690 2.3. Membership 2024 2023 Social car Minibus Total 1 ,077 20 1,058 80 2.4. Other Incoming Resources 2024 2023 Sale of Motor Vehicle Insurance s¢ttl¢ment on stolen vehicle Driver Assessments Contract with Basildon CT Total 4,000 24,672 800 1,250 17

1. Expenditure on Charitable Activities 2024 2023 Staff Costs Premises- rent Vehicle running costs: Licences, Repairs & Servicing Fuel & Oil Insurance Consultancy Services Miscellaneous Vehicle Expenses Legal & professional Offic¢: Ststionery> printing, & Telephone Computer costs Other miscellaneous payments Depreciation Total 188,682 2,760 175,143 2,760 182 39,904 14,196 7,681 10,535 3,928 3,935 503 36,078 16,461 7,788 1,947 3,595 1,036 5,149 4,043 1,572 8,322 3,450 296 787 261213 3.1. Staff Costs: 2024 2023 Gross salaries EmployerNI Employer Pension NEST Pension Clothing Training Total 151,001 6,016 30,804 244 17 600 188 682 140,863 5,144 28,913 222 Figure(s) for gross salaries includes payment(8) received frorn Basildon Community Transport for shared CEO Services. Total Staff Costs relating specifically to BCT for 2023124 are £143,335 and for 2022123 £130,794 (Ref 2.4). 18

3.2. Staff Nos: 2024 2023 FTE FTE Full time Part time Total Tangible Assets The Charity was formed in 2010 and the Tangible Assets fomling the transfer, were valued at zero for the purposes ot" the accounts. These Tangible Assets were gifted to the Charity by Essex County Council and other assets were either loaned by Brentwood Borough Council or are at an age that they would be fully depreLiated. Subsequently tangible assets acquired by the Charity (since 2010) were introduced into the accounts at their actual cost and will be written off at their disposal (sold or scrapped). Computer Equipment Motor Vehicles Combined Totals 2024 2023 2024 2023 2024 2023 Costs as at start of year Additions Disposals Costs as at end of year 3,770 3,770 188,742 188,742 192,512 192,512 91,766 91,766 3770 3770 246967 188742 737 192 512 Depreciation at start Disposals Charge in year Depreciation at end Carrylng Value 3,770 3,770 186,210 182,616 189,980 186,386 (33,531) (33,531) 14 756 3 594 14 756 0 167425 186210 171 175 1899 79 542 2 532 79 542 3770 37 Debtors 2024 2023 Trade Debtors Other debtors Prepayments Total 6,088 4,791 5,812 6,693 19

Creditors: Amounts falling due within one year 2024 2023 Other creditors Accruals Deferred Income Total 6,301 4,726 2,691 5,052 7. Movement of Funds Unrestricted Funds General D￿ignated Restricted Total Funds Fixed Assets Funds Funds Fund Brought forward O l April 2024 IncomingF Resources Expenditure Transfers Transfer of depreciation Carried forward 317,529 320,246 (296,787) (91,766) 2,532 320,061 320,246 (296,787) 91,766 263 978 343 $20 The Designated Fixed Assets Fund represents the net cost of fixed assets after depreciation. Movements (depreciation and transfers) for the prior year are applied at the start of each new financial year. Any impairment losses are assessed and recognised as expenditure in the SOFA 8. Capital Commitments None. 9. Contingent Liabilities None. 20