Coinpany No. 07024763 Charity No. 1135063 Brentwood Community Transport For the Year Ended 31 March 2025
CONTENTS PAGE Trustees, Annual Report Business Operating Assumptions and Risk Statement 2024125 Financial Review Refer¢nce and Administrative Details Independent Examiner's report and statem¢nt Statement of Financial Activities 12 Statement of Financial Position 13 Notes to the Financial Statement 14
Trustees, Annual Report The Trustees present their report and accounts for the financial year ended 31 March 2025. The report complies with the Charities Act 2011 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 in October 2019. 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 fomed 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 Companics House in September 2009, and a charity in March 2010. It began trading at the beginning of March 201 O when all employees transferred Irom Essex County Council to the new organisation. Objectives and Activities In setling 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. The 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 not limiied to age, illness or geographical isolation. To assist the charitable work of organisations engaged in promoting social benefits for such persons through the provision of appropriate transport solutions. J'o help minimise social exclusion, 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 register¢d Section 22 bus route providing transport for members of the public giving access to Brentwood Community Hospital and local shopping services in Brentwood. 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 3 l March 2025, the Charity continued to experience a recovery from the COVID 19 pandemic and have returned to full services. The Social Car service has b¢¢n 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 Llimate is reducing the number of volunteers available. We are actively promoting volunteer roles within our organisation on all social media platfom]s and local forums. Our Group transport has not r¢turned to pre covid levels 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 drive Our bigger vehicles. In the twelve months ending on 31 March 2025, we achieved the following results (2024 figures are shown in brackets). 170 (162) individual members l 0 (12) group members, giving other charitable organisations access to transportation for their events. 47,766 (46,756) 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 travellirtg on the service. 36,309 (35,199) passeng¢r journeys undertaken on th¢ 808 Brentwood Community Hospital Shuttle Bus Service. Essex Community Foundation Malcolm & Beryl Crook fund provided funding to help support the 808 Brentwood Comrnunity Hospital Shuttle Bus Service.
Both Essex County Council and Brentwood Borough Council funding was maintaTrned for a further year at the same level as in the previous year. However, the contract temi was reduced from three years to one year. The agreement with Basildon 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 both organisations benefit from resulting synergies. However, it is anticipated that, at some point, Basildon CT will recruit additional staff members and this arrangement may be terminated. Business Operating A&sumptions and Risk Statement Preface The current and future operating environment continues to remain very challenging for th¢ Brentwood Community Transport Charity. Operaling Environment Whilst financial impact of the COVID 19 pandemic has all but diminished, persistently higher inflation conlinues to have a material impact on passenger numbers. Furthermore, whilst the year-on-year change in inflation has fallen from its peak of ] l. l % in October 2022, the overall price level remains elevated and this 'cost of living increase, materially impacts passenger numbers and our level of expenditures. Finally, w¢ increases in salarics and wages partially related to increases in the National Minimum Wage, add further increases in the cost base of the Charity. Recent Developments The demand on our 808 Brentwood Community Hospital Shuttle Bus has seen d 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 safe accessible transport 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 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. As a result of the theft of one of our vehicles, all our service vehicles have approved trackers fitted giving real time inforniation. Not only is this sensible bul is a now an increasingly common requirement of insurance companies.
Immediate Challenges The Trustees of Brentwood Community Transport believes that the Charity provides an essential service to the local community and hope that this will continue over many years to come. However, our two main finding sources Essex County Council and Brentwood Borough Council remain under significant financial pressures. The Future The operating environment rernains challenging. Although the rate of change of inflation has fallen since the peak of I 1.] %, the price level remains stubbomly above the Bank of England's 2% target, and with the imposition of indiscriminate tariffs on global trade by the Trump administration, tog¢ther with increases in food prices, and other costs, inflation rates globally look set to remain high, with a direct impact on household budgets and they may not return to the prior very low levels. The cost-of- living crisis continues to remain a key headwind in our operating environment and future planning horizon. Key operating AssupNptlons 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 th¢ 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. 2. Brentwood Community Transport is funded, in part, by grants from Essex County Council, Brentwood Borougih Council both of which are expected to continue, and via other sources although these other sources are, naturally, less certain. 3. The services provided by the Charity continue be restored post COVID-19 and we expect passenger demand to continue to increase. 4. Higher employer pension contributions and increases in National Minimum Wages continue to form a significant cost lo the Charity. Key Operating Rlsks 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 ar¢ 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 include but are not limited to the lollowing.
l. Our assumptions on ongoing funding from Essex and Brentwood Councils are wrong. 2. Trustees believe that the reserves, 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. 3. As with other Community Transport Charities, which came into existence in their current forni, some 20 years ago, it is expected that the Trustees will need to consider and plan for the succession of senior staff members. 2024125 - Financial Review (figures for 2023124 are shown in brackets) This financial year produced a surplus of £22,125 compared to a surplus of £23,460 in the prior year. 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. Whi 1st we are extremely careful to manage cost increases generally many/ most of these increases are outside the immediate control of the Trustee5. With respect to wagesl and salaries, the significantly higher inflation experienced since 2021 has materially impacted on our costs. Whilst the year-on-year change in inflation has moderated, the overall price level remains elevated with increases in motor vehicle repairs and servicing costs continues to be a significant cost to the Charity. The Charity was able to purchase a second-hand Peugeot Boxer minibus for £13,125 which entered service in August 2024. This minibus has been named 'lain' in memory of lain Robertson our long-scrving, kind, and hardworking volunteer. lain worked for many years in the BCT office, and he sadly passed away in 2024. NB. As a result of this additional purchase the cost of depreciation increased somewhat modestly in the 2024125 financial year. Total income was £331,738 (prior year £320,247). Total expenditure was £309,613 (prior year £296,787). Total funds increased to £365,645 (prior year £343,520) comprising General Funds of £294,216 (prior year £263,978) and Designated Fixed Assets (representing the value of motor vehicles after depreciation) of £71,429 (prior year £79,542). Reserves Policy Our current policy is, in norn]al circumstances, to aim to maintain our reserves to provide six months of cover. In this financial year the level of General Funds of £294,216 expressed in relation to expenditure of £309,613 equates to 11.4 months (10.7 months). Trustees believe that the reserves, as set out in this report, will provide sufficient resources 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, Governance and Management The company is governed by its Memorandum and Articles of Association incorporated on 21SI September 2009 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 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), five part time staff (one AdminIstrarS and five Minibus Drivers) and six casual hour contracted drivers. Statement of Trustees, Responsibilities The Trustees are required to prepare financial statements 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 the net income or expenditur¢, 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 explaAned in the financial statements. and Prepare the financial statements on a going-concern basis unless it is 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 Tery-Rob¢rts, Assistant Co-ordinator Megha Gupta, Administrator Tom Ellingford, 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: There were no changes to the Trustee Board in the period. NB. Steven Richardson's appointment as Chairnian in 2023124 was ratified at the 2024 AGM, during which the 2023124 Financial Report and Accounts were approved unanimously by the attending Trustees and members attending. Charity Number: 1135063 Company Number: 07024763 Registered & Principal Office: Unit I la The Baytree Centre Brentwood. CM14 4BX Primary BAnkers CAF Bank Limited 25 Kings Hill A venue, Kings Hill, West Malling, Kent. ME19 4JQ
Independent Examiner John Eke F.C.l.E. 4 Stable Court Malborough Devon TQ7 3FB Acknowledgements and thanks We thank our much-valued volunteers, and we are sincerely grateful for all their help and continued support and without whom, the Charity could not function as it does currently. Volunteer Social Car Drivers: Keith Russell, Brenda Dael Jack Young Volunteer Minibus Drivers (volunteers): Cliff Poppy Paul Burton Volunteer Office staff: None In normal circumstance, driver volunteers mean we can provide many more journeys than would be possible 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 purposes, except cannot access a standard vehicle, but are also able to cover abscnc¢s of paid drivers. Similarly) office volunteers provide invaluabl¢ support in the areas of finance and statistics. Signed by order of the Trustees Steven RiLhardson - Chairman io
Independent Examiner's Report to the Trustees of Brentwood Community Transport. I report to the Charity Trustees on my examination of the accounts of the company for th¢ year ended 31 March 2025, and which are set out on the subsequent pages. Responsibilities and basis of report As the Charity's Trustees of the company (and its directors for the purposes of company law) you are responsible for the pr¢paration of the accounts An accordance with the requirements of Th¢ Compani¢s Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the 201 l Act. In carrying out my examination I have followed the general directions given by the Charity Commission und¢r section 145(5)(b) of the 2011 Act. Independent Examiner's Ststement As the charlty's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. l ¢onfinrA that l am qualified to undertake the examination by being a member and Fellow of the Association of Charity Independent Examiners which is one of the listed bodies. I have completed my examination and confinn that no matters have come to my attention in connection with the examination giving me cause to believe: l. Accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. The accounts do not accord with those records; or 3. The accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that th¢ accounts give a 'true and fair view which is not a matter considered as part of an independent examination. or 4. The accounts have not been prepared in accordance with the methods and principles of the Ststement of Recommended Practice for accounting and reporting by ¢hariti¢s applicable to charities preparing their accounts in accordanc¢ with the Financial Reporting Standard applicabl¢ in the UK and Republic of Ireland (FRS 102) I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report to enable a proper understand. of the accounts to be reached. John Eke Fellow of the Association of Charity Independent Examiners. 4 Stable CourL Malborough, Devon TQ7 3FB. Date: L+O- Qd 2025 li
Statement of FinaDcial Activities for the Year Ended 31 March 2025 Unregtrieted Funds Restricted Funds Total Funds 2025 2024 2025 2024 2025 2024 Income and endowments frnm.. Income from Investments Donations and logaci¢s Charitable Activities 10,012 1,934 319 793 7,083 2,008 311 156 10.012 7,083 ,934 2,008 .319793 311 156 Note 2 Total 331,738 320347 331,738 320347 Expeftdlture on: Charitsble activities Nole 3 309.613 296,787 309,613 296.787 Total 309,613 296,787 309,613 296,787 Net Income (Exp¢ndlture) 22,125 23,460 22,125 23,460 Net Movement in Funds 22,125 23A60 22,125 23,460 R¢¢on¢lllitlon of Funds: BAl8nces blf 343.520 320,060 343,520 320,060 Balanc¢s elf 36S645 343,520 365,645 343,520 Thls SOFA Incorporates Incom¢ and Expendlture account as required under the Companles Act 21Y)6. 12
Statement of Flnancial Position as at 31 March 2025 2025 2024 Further Details Fixed Assets Tangible assets Current Assets Debtors Cash at bank VAT recoverable Total Current Assets 71,554 79,542 12,814 307,744 l3,794 276,296 320 558 290 090 Creditors Amounts falling due within one year VAT Liability Total Current Liabilities (22,820) (19,957) Net Current Assets Roundin 294,093 263 978 Total Assets less Current Liabilities 43 Represented by Funds and Reserves: Restricted Funds Unrestricted Funds: Designated Fixed Assets Fund 71,429 79,542 General Funds 294,216 263,978 Total Charity Funds £365 64£ £343 520 Ft>r iheyewendlng 31/03n025 fh¢ coryoHy ettddedts exerydonfrom rtudliundtridellon 477olthe A¢1 2006 r¢latlng lo smNllcompattlÉ& rhe ljnve Not reqmlredthe coryuny th ob¢Ath &n Audltof Its aee4iwthJortheyeorlrt In rtcordfjllct wlth se¢lion 470. rhe threctors 4tknowletlRe thelr respollslbllldeslor corylylng wlth the reqthmeots ofiheAetHplth pespectlo These 4ceouffl¥ have beeAprepArerfln uceordanee wlth th¢pmvlflons wllcfjble to coryonlus¥bJeel fo th•smfjll eoryanles, reslMK omdwlth FINaMclt7lRepordrtx SkthdarrfFRS 102. This report and financial statements were approved by the members of the committee on and are signed on their behalf by: Steven Richardson (Chairman) Company Registration Number: 07024763. Charity Number: 1135063 13
Notes to the Financial Statements- Year Ended 31 March 2025 Accounting Policies Basis of accounting The financial staternents 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 October 20 l9 and comply with the Memorandum and Articles of Association of the Company and the Companies Act 2006. Income and endowments Income 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¢ acwunting periods, the income is deferred until those periods. b) when donors impose pre-conditions, which must be fulfilled before the charity becom¢s entitled to use such income, the income is deferred until the pre-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 entitlement, 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 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 These costs relate to compliance with statutory requirements, DepreciAtion Major expenditure on tangible fixed assets costing over £500 will be capitalised. The cost of other items is written off as incurred. 14
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 Office equipment 33.33 150% Furniture & fittings 20 % Motor vehicles 200/0 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 income 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 rating when th¢ vehicles used are designed or adapted to carry not less than ten passengers. Income and Endoivments from Charitable Activities Unrestricted Restricted Total Total 2025 2024 Grants Fares and Contracts Membership (Minibus & Social Car) Other Incoming Resources Total 102,570 170,820 1,056 102,570 I70,820 1,056 105,166 130,074 1,097 74 319 793 319 793 15
2.1. Grants Unrestricted Restricted Total Total 2025 2025 2025 2024 General (Essex County Council) General (Brentwood B. Council) ECF 808 Service Support Grant BSOG NHS 808 Grant Total 59,853 26.536 9,300 6,881 59,853 26,536 9,300 6,881 59,853 26,536 3,750 6,256 105 166 2.2. Fares and Contracts 2025 2024 808 Route St Helen's School Fare Income & Concessionary Total 5,541 34,135 4,624 31,135 94 130 074 170 820 2.3. Membership 2025 2024 Social car Minibus Total 1,006 50 1,077 20 2.4. Other Incoming Resources 2025 2024 Sale of Motor Vehicle Insurance settlement on stolen vehicl¢ Driver Assessments Contract with Basildon CT Total 4,000 24.672 800 45 16
- Expenditure on Charitable Activities 2025 2024 Staff Costs Premises - rent Vehicle running costs: Licences, Repairs & Servicing Fuel & Oil Insurance Consultsncy Services Miscellaneous Vehicle Expenses Legal & professional Office: Stationery> printing, & Telephone Computer costs Other miscellaneous payments Depreciation Total 196.354 2,760 188,682 2,760 567 43,307 13,158 12,128 182 39,904 14,196 7,681 10,535 3,928 3,935 3,280 3,125 1,627 8,603 3,466 1,036 5,149 4.043 309 613 296 787 3.1. Staff Costs: 2025 2024 Gross salaries Employer Nl Employer Pension NEST Pension Clothing Training Total 159,674 6,948 29,011 246 475 151,001 6,016 30,804 244 600 196 Figure(s) for gross salaries includes payment(s) received from Basildon Community Transport for shared CEO Services. Total Stsff Costs relating specifically to BCT for 2024125 are £151,007 and for 2023124 £143,335 (Ref 2.4). 17
3.2. Staff Nos: 2025 2024 FTE FTE Full time Part time Total Tangible Assets The Charity was fomied in 2010 and the Tangible Assets fom)ing the transfer, were valued at zero for the purposes of the accounts. These Tangible Assets were giftcd to the Charity by Essex Couniy Counci l and other assels were either loaned by E3rentwood Borough Council or are at an age th< they would be fully depreciated. Subscquently tangible ilssets acquired by the Charity (since 2010) werL inlroduced into the accounts at their actual cost and will be written off at their disposal (sold or scrapped). Combined Totals Computer Equipment Motor Vehicles 2025 2024 2025 2024 2025 2024 Costs as at start of year Additions Disposals Costs as at end of year 3,770 3,770 246,967 188,742 250,737 192,512 13,125 91,766 13,125 91,766 41 7 26 3770 3770 260092 2469 2 25 37 Depreciation at start Disposals Charge in year Depreciation at end Carrying Value 3,770 3,770 167,425 182,616 171,195 189,980 (33,531) {33,541) 21238 14 756 3770 188663 1 7425 192433 171 19 71429 79 542 71429 79 542 77 Debtors 2025 2024 Trade Debtors Other debtors Prepayments Total 4,958 4,867 6,088 4,791 £12 814 £13 794 18
Creditors: Amounts falling due within one year 2025 2024 Other creditors Accruals Deferred Income Total 9,665 4,365 6,301 4,726 7. Movement of Funds Unrestricted Fund General Designated Restricted Tot81 Funds Fixed Assets Funds Funds Fund Brought forward 01 April 2025 Incoming Resourc¢s Expenditure Transfers Transfer of depreciation Carried forward 263,978 331,738 (309,613) (13,125) 79,542 343,520 331,738 (309,613) 13,125 294 216 429 The Designated Fixed Assets Fund represents thc 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 impainnent losses are assessed and recognised as expenditure in th¢ SOFA 8. Capital Commitments None. 9. Contingent Liabilities None. 19