2025-03-31-accounts

actchari co.uk |

Legal and Administrative Information

Trustees / Directors	S. Dogra N. Epstein R. Hand (resigned 22.8.2024) R. Holland C. McCaffrey A. Polleri (appointed 26.9.2024) H. Sana (resigned 26.9.2024) C. Tilleray (resigned26.5.2025) D. Tinnion (Chair) N. Watt L. Wilson (appointed 26.9.2024)
Chief Executive	John Chesters
Registered Office	Greenford Depot Greenford Road Greenford Middlesex UB6 9AN Telephone: [phone] www.ectcharity.co.uk
Company registration number
Charity registration number	1135354
	Buzzacott Audit LLP 130 Wood Street London EC2V 6DL
Banker	National Westminster Bank 440 Strand London WC2R 0QS
	Bates Wells 10 Queen Street Place London EC4R 1BE Russell-Cooke LLP 2 Putney Hill London SW15 6AB

Contents

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Charity and group financial statements
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Chair's report 31 March 2025

ECT Charity is one of the UK’s leading not; a community group providing their providers of community transport, safely service or not. Community transport providing almost 451,000 passenger matters — and matters in ways that, too trips for our communities each year. We often, go unseen and heralded. operate a wide variety of services, each To demonstrate the difference we make, based on a particular local need: from each year, we use the CT Social Value minibuses for community groups to Toolkit — a model developed by ECT transport for children with special Charity specifically for our whole sector — educational needs and disability, from to calculate our Social Value. The Toolkit door-to-door services for older and lets us quantify the impact of increased disabled people to buses tackling rural access to services, improved wellbeing social isolation — and many more. and reduced healthcare costs — amongst We've been providing people who a range of other measures. We use the struggle with mainstream transport with Toolkit to assess the Social Value of our safe, accessible journeys since our charitable services, rather than including foundation as Ealing Community our contract work, as this represents a Transport in 1979. Now, under the brand clearer picture of the difference we are of ECT Charity, we operate community making. transport services in the London Borough Last year, we we reported that we we had of Ealing, Cheshire and Dorset. completed a major major project to update the

Last year, we we reported that we we had completed a major major project to update the Toolkit. The work was supported and made possible by Motability, to whom | would like to reiterate our thanks. Our results for 2024/25 use the new Toolkit, which applies the learning from almost five years of the original Toolkit’s use by community transport organisations, combining that with the very latest good practice in Social Value measurement.

Much of our work is delivered on behalf of public sector commissioners and partners — including local authorities, Transport for London and the NHS. We are able to build strong relationships with those who commission our work as we share the same goals and values — inclusion and accessibility for our service users.

We believe in the positive power of community transport. By providing transport for people who cannot otherwise get out and about — or for the extraordinarily diverse community groups who bring our localities to life - we make a real difference. This is not an abstraction; our transport is the difference between a disabled person retaining their independence or not; an older person avoiding social isolation or not; a patient accessing healthcare or

The new model includes 22 outcome metrics compared to the 10 used in the previous Toolkit, introduces urban-rural weighting, reflects the impact of community transport on the economy and adds environmental impact measures — amongst a host of other changes. The significant change in methodology aims to increase both the accuracy and granularity of our Social Value calculation — capturing more of our Social Value than ever before. However, it does make

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year-on-year comparisons with previous calculations impractical. In 2025, the

year-on-year comparisons with previous In Dorset, our campaigning is more calculations impractical. In 2025, the optimistic. Dorset Community Transport’s results of our Social Value analysis using PlusBus model uses school transport the Toolkit reveal that our services have contracts to provide an economic anchor created an additional £1,256,350 of for rural transport, reversing the decline Social Value. in rural connectivity where it operates. ECT Charity is not alone in the need to We believe that this model of tackling demonstrate its Social Value. The Toolkit rural social isolation is practical, timely exists to support the whole community and highly replicable. As a consequence, transport sector in proving that they are we are engaging with Government to making a difference in their communities explore new opportunities for its use. — and that their work represents good The companion piece to our published value for money. As a consequence, we accounts Is our Social Impact report. Our have been working tirelessly with the report explores in depth the difference broader sector, alongside partners such we have been making in our communities as Motability Foundation and the CTA, to over the 2024/25 financial year. To build promote the Toolkit to our peers. This the truest possible picture of ECT work has already yielded some success, Charity, | would urge all readers of these with 92 organisations taking up licences accounts to also review the companion over the year — which exceeds the total document. number of organisations who took up As | have served served the maximum maximum amount of licences for the previous version between time allowed by the governance the governance governance rules of 2018-2024 (91). our Articles Articles of Association, Association, these will be

The companion piece to our published accounts Is our Social Impact report. Our report explores in depth the difference we have been making in our communities over the 2024/25 financial year. To build the truest possible picture of ECT Charity, | would urge all readers of these accounts to also review the companion document. As | have served served the maximum maximum amount of time allowed by the governance the governance governance rules of our Articles Articles of Association, Association, these will be my final set of accounts as Chair. | would like to thank the Board of Trustees, the management team and staff across the organisation, both past and present, for their work over years. | look back on all that we have achieved together — often in the face of challenging circumstances — with no small sense of pride and accomplishment.

The Toolkit also has a role to play in demonstrating the impact that the sector creates. For the first time, we are able to aggregate the data gathered from across the country, creating a robust evidence base that can help influence decisionmakers at a regional and national level. As community transport operators across the country face significant challenges, this work now possessesa particular With communityurgency. transport under pressure, we feel duty-bound to add our voice, campaigning alongside our stakeholders to seek a firmer foundation for the sector and its sustainability. In London, this includes a campaign for a London community transport strategy — a city-wide compact that recognises our sector's contribution and secures Its future.

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CEO’s report 31 March 2025

ECT Charity exists to make a positive We have maintained our practice of fleet difference to people’s lives. This can only renewal over the year, with 10 new be made possible by our economic vehicles for Dial-a-Ride delivery added. performance as an organisation. Services We have also upgraded camera and that support our communities must be well tracker technology to improve passenger run and our work must always be ona safety. The programme has involved just sound economic footing. We must always over £900k of capital outlay, of which seek to do more, to have a greater social £600k is represented by vehicle leases. impact, but only if that can be achieved We believe that reducing the overall sustainably. average age of our fleet is a net positive, To that aim, ECT Charity has posted not simply from providing our staff and growth in 2024/25, with turnover passengers with safe and reliable increasing from £6.4m in 2023/24 to vehicles, but also newer vehicles are less £6.95m. Growth has been organic, expensive to maintain, are more fuel reflecting our efforts to bring our services efficient and have a better environmental to as many people as possible in our impact. current areas of operation. This Around ECT Charity achievement is encouraging in otherwise economically challenging times. Each of our regional teams has been working hard to expand either the scale or The organisation has posted a deficit for scope of our services, aiming to increase the year of £153k £153k (2024: deficit £42k). the social impact of our work.

The organisation has posted a deficit for scope of our services, aiming to increase the year of £153k £153k (2024: deficit £42k). the social impact of our work. Theprovisionmain forcause a significantof the loss andhasunforeseenbeen a Ealing:. The significantoe riseoyin rent at our rent increase at our Greenford Depot Greenford Depot — and the negative (£163k). Making the provision is prudent, effects of that — masks some real even as we believe the re-rating of our achievements by our Ealing team. During depot rent Is not justified and are seeking the year, We re-launched our PlusBus ways to challenge the outcome. We have Direct service, a door-to-door service for also faced downward pressure on older and disabled people. Made more contract returns as many have not seen an practical with a grant from the Heathrow uplift to match recent rises in the National Community Trust, the service takes Living Wage. service users to the places and services important to them — supermarkets, Nevertheless, it is heartening that without shopping centres, warm spaces, the provision for rent rises, the community centres, community events, organisation would have been in a broadly leisure centres and many more — on breakeven situation over the year. particular days of the week. Performance has been aided by positive Loe contract phasing and some increased We have also seena significant boost to activity in Dorset. our training offer, launching a refreshed Training Centre. ECT Charity is now one

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of the handful of locations in the UK that A forward look can train MiDAS Driver Assessors — trainers who can then go on to deliver We operate ;in an environment. of ; .. or tremendous uncertainty — we have not MIDAS training for other organisations. d the storm-t doi ' We have also undertaken a project to PSCAPE™ NE STOFM TOSS CICUMSIANCS support local community groups to get of both our public. realm and our voluntary, ; wo: and community sectors. Cuts to funding, their appropriate licences to ensure we harsher conditions for contracts and can deliver Group Transport more . sustainabl Y: P P increasing costs have each added to pressures on all third sector organisations. Dorset: The team in Dorset has seen We are in a much better place to weather further growth in their contribution, these conditions than many, however, we increasing the number of school routes are not unmindful of the challenge ahead. operated over the year. This has provided We are positive about our future. as the economic platform for increased P , PlusBus provision, made more necessar shown by our continued programme of after the vocure of Nordcat. another y capital investment. We are also actively Dorset community; transport operator. The discussing ;more work, seeking stronger team has managed to provide; a service: for alliancesi, with our current partners and many acting in closer concert with our fellow byy theolderclosure. and disabled people affected community; transport ;operators. As a deliberate counterpoint, we are also We have also built strengthened working hard to manage all aspects of our relationships with Local Authorities and a operation as cost-effectively as possible, selection of Parish Councils, opening the will be moving forward with a leaner senior possibility of further work to tackle rural team and remaining as flexible as possible social isolation. The strength of our to adapt to circumstances as they emerge. partnerships in the region also ensured Even in a challenging environment, ECT that local bus service 2RN has developed Charit fi a g ke a real into Route 200, which connects Wareham iffer y sno, ns ities andis Station/Purbeck Park to The Blue Pool 4 fvosine ot gon wi on. A and Arne. Route 200 is a new partnership SINETING OF TS Social MISSION. AS a between ourselves and Purbeck consequence — and due to the work of Community Rail Partnership, The Blue ens the tathoomirg ccc with we Pool, RSPB Arne and Dorset Council. confidence.fidence gy Cheshire: The team in Cheshire has Vy, continued to grow PlusBus membership A over the year — and also expanded the if Vi geographical area the service covers. In addition, we secured a selection of school | John Chesters transport services for the first time. Pal 7 CEO However, the operating environment in a | Cheshire remains challenging, with a ~ te y large-scale rent rise during the year and tg , continued doubts over core adult services i = hd provision in the future. =

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The Trustees are responsible for ensuring that ECT follows UK data protection legislation. Further, they have a duty to ensure that serious incidents of data breaches are reported to the Information Commissioner's Office.

ECT undertakes Regulated Activities as defined by the Disclosure and Barring Service (“DBS”) and takes the issue of safeguarding very seriously. All staff working with children, young people or vulnerable, at-risk adults are DBSchecked and receive training on safeguarding.

ECT has nominated one Trustee with responsibility for safeguarding matters, but all of ECT’s Trustees are responsible for safeguarding, with aspects of the work delegated to the Chief Executive and staff.

ECT has mature and well-defined procedures and policies in place in this regard and follows the National Council for Voluntary Association's Charity Ethical Principles which set out a framework for the ethical execution of charitable purpose.

Staff and management team In the year to 31 March 2025 the Board of Trustees was supported by a senior management team of seven members, led by our CEO, and an average of 218 employees across depots in Ealing, Cheshire and Dorset. During the course of the previous year, we experienced several changes in our Ealing team, but believe we are now in a uniquely strong position for the challenges and opportunities the future will bring.

We have also taken the opportunity to review staff structures and improve processes to increase efficiency and the way we provide services to our

passengers and supporters. Where necessary, we have engaged

consultants on short-term contracts to provide additional support as needed, and to allow us to develop proposals and identify future resource demands.

With our senior team, along with the skills and experience to be found within our Board of Trustees, ECT feels confident and well-placed to be able to develop and continue to provide our highly regarded services in our local communities. Our aim is to provide more services and work in partnerships with our key supporters, delivering greater support to those most in need of accessible transport.

ECT recognises the importance of attracting and retaining staff with the right skills and ethos to ensure ECT delivers its charitable objectives. Pay levels are reviewed annually by the Board, taking into account a Series of factors in determining remuneration changes. Diversity and inclusion ECT is committed to equality and diversity and strives to be a model employer. ECT recognises that everyone has a right to equal recognition and fair and appropriate treatment and opportunities. This applies equally to employees, workers, and volunteers (including the Board). ECT 's proud to be a Disability Confident employer. ECT’s participatory approach extends to the service-users, whose views and opinions are collected and responded to, through feedback forms, surveys, at transport forums and in several other ways to give an opportunity for face-toface discussions.

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Bank and Cash balances

Policy ensures the availability and access to sufficient funds to continue to facilitate its charitable objectives.

The Trustees have provided, that other access to sufficient funds to continue to than short-term deposit accounts, there facilitate its charitable objectives. are currently no other suitable ; , adequateinvestmentreturns optionswhilst that wouldenabling providetimely voterene thot ECT should target. access to cash funds. At 31 March maintaining free reserves equivalent to 4 2025, cash balances stood at £2.46m months expenditure less depreciation (2024: £2.39m). The marginal increase win 3 months being an absolute reflects minor movements in working , capital. As of 31 March 2025, total unrestricted Reserves policy funds stood at £3.6m (2024: £3.8m) ECT’s Reserves represent the charity's ane newer coon (0094. £9.4n) unspent income. Reserves are held to reer ee ensure ECT’s charitable activities can Which is in line with the tree reselves continue as well as to support the target as stated in the point above management of financial risk. The This is the result of the decision by the Trustees recognise their obligation to Trustees to purchase a number of new protect the assets of the charity and to vehicles with company cash reserves to ensure that the organisation remains reduce the interest rate charge at a time solvent for current and future of historically high interest rates. The beneficiaries. free reserves will increase over the ECT benefits from council and other retime of the venieres Si ey statutory body funded contracts to ov lacomont oneg amma ll be provide community transport. These are viewed von the next 12 months and fixed-term in nature and usually subject to a re-tendering process at the end of the Trustees wil ensure free reserves the contract period. Gaining new policy is maintained. The Reserves contracts Is particularly difficult as Policy and its targets are regularly councils seek to minimise their costs, reviewed by the Trustees to ensure they often at the expense of the quality-ofare sufficient to manage the , service provision. Hence the Trustees organisation in the light of changing have agreed to hold appropriate circumstances and risks. reserves to mitigate the risk to the Fundraising charity in the event of a loss of funding ECT does not engage in public associated with a contract. fundraising activities at present and

ECT does not engage in public fundraising activities at present and therefore is not required to subscribe to the Fundraising Regulator or its Code of Practice.

ECT’s Reserves Policy provides the framework and guidance that enables the Trustees and management to adopt a dynamic approach in pursuance of Its activities, whilst building its long-term sustainability in the face of these identified risks. Further, the Reserves

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ECT recognises the potential value that can be gained from grants for specific projects and to develop partnership opportunities as well as the benefit our passengers may gain from sponsorship and support for our work. We received grant funding from Motability to further develop Social Value analysis and reporting across the community transport industry. In addition, we also received funding from the Heathrow Community Trust that supported PlusBus Direct delivery in Ealing. We also received grant funding from Dorset Country Council and the Worshipful Company of Dyers to support provision of community transport. We also engaged Counter Culture to assist us in reviewing the potential value to be gained from fundraising in 2023/24 and are reflecting on whether we should continue to invest resources in this activity. Donations ECT Charity received no material donations during the reporting period 2024/25.

Vehicle Investment ECT has a rolling vehicle replacement programme to ensure we can continue to provide community transport services. We consider accessibility, full life cost, drivability and full life environmental impact when purchasing vehicles.

There was a temporary hiatus in

ECT remains committed to further investment within financially sustainable limits. ; Looking forward

The overall environment for ECT remains challenging. We face continuing supply chain and recruitment challenges with appropriately qualified drivers becoming harder to find. There are also increasing cost pressures from an inflation rate that is higher than recent years — particularly in relation to vehicle purchase and maintenance costs and we face funding challenges, with local authorities facing further cuts — and bus services under further threat. However, we believe that we are ina strong position to meet each of these challenges — and may find opportunities emerge from our solutions to them.

Our work over the past 12 months has growthshown howand weincreased can deliverSocial orgV a niclue in this environment. Over the next 12 months, we not only want to improve the efficiency of our services and increase our passenger numbers, but we also intend to develop new ways to offer accessible transport to more people. In all our depots, we will be focussing with our partners on how we can improve Services, adapting in response to their requirements and ensuring our mission to provide top-quality, safe, affordable, accessible transport services for every community will be achieved.

procurement of vehicles during the COVID pandemic and there have been supply chain issues ever since, however 10 vehicles were delivered in last financial year, which enabled the disposal of 9 of the oldest and most polluting vehicles in the fleet.

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As a part of our drive for efficiency, we will be continuing our focus on the safety and maintenance standards throughout our fleet and our operation. ECT views this as the starting point for any transport operation and we believe this should be the common approach from everyone involved — be they a community transport or a commercial operator.

Over the coming period, we will aim to go beyond our current model of organic growth. We are exploring our strategic options to ensure that we can thrive sustainably over the long term, which may mean establishing a new part of the organisation which will focus on other types of contracted services. This is as a direct result of INeTeASING requests from our existing clients and from , potential new clients — and can act as a means of providingi resources for our core work.

Expanding our offer will not move our focus from delivering our charitable objectives and providing our core top quality services for our existing passengers and service users — or from continuing the pattern of growth we have seen across our three regions. Instead, we know there is increasing interest in identifying new, cost-saving, less polluting ways to provide transport and we are keen to review how ECT will be a part of the solutions to such ambitions.

our mission — and because it also creates opportunities to reach out to new stakeholders and partners. The new Toolkit, launched in 2024/25 (see p.16) is an example of this — and we will work to ensure it is used by as many community transport operators as possible.

We feel it is imperative on the sector to ; demonstrate in as clear a way as possible that we are not just about buses or car clubs: our impact on local communities and economies is considerably greater than any direct cost. With all the other pressures facing society, we must all ensure that the value of community transport is clear to everyone.

There has never been a more important ; , time to make the case for community ; transport. The regulatory; headwinds faced by all community transport operators have not lessened in any way. ECT will, with our partners, aim to be at the forefront of the discussion to improve the clarity over permit regulations and to ease the arbitrary age-restrictions on D1 licence exemptions, resolving these issues In favour of the communities we serve and to ensure transport remains accessible to all.

ECT has always been a sector leader, championing the cause of community transport and supporting other community transport organisations. We will continue to pursue this over the coming period and beyond, because it is both the right thing to do — in line with

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24 September 2025

4 a y Ic ae 7m) 1 ee | » rca — — King ae } 01258 287980 DCT/ Dorset Community Transport HERE SASS cf 5. Bo a nk ES ima | oy SAIS Ss a : | pe OO OS Cg Oe eee a Re Sas YRS ee. Consolidatede statement of financial. : , e @e,ge F: activities be roup an arity Balance Sheet PNY"©Tei .vq Consolidated statement of cash oe Sects eee: ofes TO Tne FINANCIA! STATEMENTS eo ; a SHORE Ln | yw AV Re ANA ave ANG SAPS Fe REX Kn Vy | VAD 5 TANGER SS SRS SS } Ly | F AB) \ i} / { / fj L E * VV; r Le, { \ | teileslas tS tars 4ao WES = ~ SA BARROS ESS BER IN tePaAE UN eo

Ealing Community Transport

Consolidated statement of financial activities for the year ended 31 March 2025

			Restricted	Unrestricted	Total funds	Restricted	Unrestricted	Total funds
			funds (£)	funds (£)	(£)	funds (£)	funds (£)	(£)
	Note		2025	2025	2025	2024	2024	2024
Income and expenditure
Income from
Grants and donations		2	36,578	17,211	53,789	144,927	14,500	159,427
Charitable activities		)	7,550	6,835,345	6,842,895	-	6,156,439	6,156,439
Investments			-	44,348	44,348	-	38,981	38,981
Other income			-	5,459	5,459	-	20,974	20,974
Total income			44,128	6,902,363	6,946,491	144,927	6,230,894	6,375,821
Expenditure on
Charitable activities		4	31,839	7,065,390	7,097,229	-	6,417,986	6,417,986
Total expenditure			31,839	7,065,390	7,097,229	-	6,417,986	6,417,986
Net (expenditure) and net		6	12,289	(163,027)	(150,738)	144,927	(187,092)	(42,165)
movement in funds
Fund balances at 1 April 2024			144,927	3,800,986	3,945,913	-	3,988,078	3,988,078
Fundbalancesat31March2025			157,216	3,637,959	3,795,175	144,927	3,800,986	3,945,913

All of the charity's and the group's activities during the above financial period derived from continuing operations.

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157,216	144,927	157,216	144,927
3,567,123	3,687,601	2,741,695	2,864,080
70,836	113,385	70,836	113,385
3,795,175	3,945,913	2,969,747	3,122,392

Depreciation charge Surplus on disposal of fixed assets Amortisation of intangible fixed assets Interest received (Increase)/decrease in debtors Increase in creditors

Consolidated statement of cash flows for the year ended 31 March 2025 (Cont.)

Notes to the consolidated statement of cash flows for the year ended 31 March 2025 (Cont.)

Analysis of net debt

Analysis of net debt
			Finance
	2024	Cashflows	leases	2025
	£&	£&	£&	£&
Short term borrowings	734,444	569,528	120,905	1,424,877
Lease liabilities	484,098	-	229,483	713,581
Total liabilities	1,218,542	569,528	350,388	2,138,458
Cash & cash equivalents	(2,389,043)	(68,712)	-	(2,457,755)
Totalnetdebt	(1,170,501)	500,816	350,388	(319,297)

The accompanying notes form part of these financial statements.

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• 1.4 Critical accounting estimates and

Notes to the Financial Statements - 31 March 2025 (Cont.)

Accounting Policies (Cont.)

• 1.5 Assessment of going concern The Trustees have assessed whether

or receivable, net of discounts and value added taxes.

the use of the going concern Donations, are recognised when the assumption IS appropriate in preparing charity has been notified in writing of these financial statements and have both the amount and settlement date. In made this assessment in respect of a the event that a donation Is subject to period of one year from the date of conditions that require a level of approval of these financial statements. performance before the charity is The group has a number of services to entitled to the funds, the income is deliver which are subject to regular deferred and not recognised until either review and renewal and therefore the those conditions are fully met, or the charity works closely with fulfilment of those conditions is wholly commissioners to ensure current within the control of the charity and It is services are provided to a high standard probable that those conditions will be and the charity has a strong platform for fulfilled in the reporting period. renewal of the services. Income from from government and other

Income from from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, Is recognised when the Charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

After reviewing the group's forecasts grants, whether ‘capital’ grants or and projections and taking into account ‘revenue’ grants, Is recognised when economic conditions and possible the Charity has entitlement to the funds, changes to its operational environment, any performance conditions attached to the Trustees have concluded that there the grants have been met, it is probable are no material uncertainties related to that the income will be received and the events or conditions that may cast amount can be measured reliably and is significant doubt on the ability of the not deferred. charity to continue as a going concern Income from charitable activities are and are satisfied that there are sufficient recognised to the extent that the reSOUrces available and contingent relevant goods or services have been plans in place that allow ECT to operate provided. Income received in advance in to the foreseeable future and to meet of work performed or goods supplied is its liabilities as they fall due. deferred. 1.6 Income Interest on funds held on deposit is Income Is recognised when the Group included when receivable and the has entitlement to the funds, any amount can be measured reliably by the performance conditions attached to the charity; this is normally upon notification items of income have been met, It Is of the interest paid or payable by the probable that the income will be bank. received and the amount can be measured reliably. It is measured at the Rent receivable and related service fair value of the consideration received income are recognised as the services

Rent receivable and related service income are recognised as the services are delivered.

34

• 1.9 Leased Assets

• b company. The cost of charitable activities

1.10 Intangible Assets

1.15 Restricted funds

1.16 Designated funds

1.11 Debtors

• 1.12 Cash at bank and in hand

• W17 Investment in subsidiaries Investment in subsidiaries Is accounted for at cost less

• 1.18 Employee benefits

1.13 Pensions

• 1.14 Creditors and provisions

Notes to the Financial Statements - 31 March 2022 (Cont.)

• 2 Grants and donations

				Total funds (£)	Total funds (£)
				2025	2024
	Grants			53,789	159,427
3	Income from charitable	activities
				Total funds (£)	Total funds (£)
				2025	2024
	Community Transport			6,795,212	6,134,667
	Training			32,150	10,745
	Other			15,533	11,033
				6,842,895	6,156,439
4	Expenditure
		Direct staff	Other direct	Support
		costs (£)	costs (£)	costs (S)	Total (£)
					2025
	Charitable activities
	Community Transport	3,491,323	2,324,449	1,052,630	6,868,402
	Training and other	228,438	389	-	228,827
		3,719,761	2,324,838	1,052,630	7,097,229
		Direct staff	Other direct	Support costs
		costs (£)	costs (£)	(£)	Total (£)
					2024
	Charitable activities
	Community Transport	3,243,748	2,315,730	833,959	6,393,437
	Training and other	24,160	389	-	24,549
		3,267,908	2,316,119	833,959	6,417,986

37

Notes to the Financial Statements - 31 March 2025 (Cont.)

4 Expenditure (Cont)

Expenditure (Cont)
	Staff costs	Other costs	Total support
Analysis of support costs	(£)	(£)	costs (£)
			2025
Management and administration staff	421,022	-	421,022
Governance Costs	43,156	33,639	76,795
Premises costs	-	351,587	351,587
Office costs	-	120,815	120,815
Professional and legal fees	-	39,621	39,621
Other costs	-	30,110	30,110
	464,178	575,772	1,039,950
	Staff costs	Other costs	Totalsupport
	(£)	(£)	costs (£)
			2024
Managementandadministration staff	392,164	-	392,164
Governance Costs	38,732	26,724	65,456
Premises costs	-	151,401	151,401
Office costs	-	114,722	114,722
Professionaland legal fees	-	89,246	89,246
Other costs	-	20,970	20,970
	430,896	403,063	833,959
The basis of apportionment of support costs is set out in the accounting			policies.
Staff costs
	2025	2024
	£	£
Wages and salaries	3,785,621	3,358,971
Social security	282,523	229,004
Pension costs	115,790	110,824
	~~___4,183,9343,698,799~~

The basis of apportionment of support costs is set out in the accounting policies.

• 5 Staff costs

The number of employees who earned £60,000 per annum or more (including taxable benefits, but excluding employer pension contributions), during the year was as follows:

----- Start of picture text -----
2025 2024
Number Number
£80,001 -£90,000 — ee
----- End of picture text -----

38

5 Staff costs (Cont.)

Notes to the Financial Statements - 31 March 2025 (Cont.)

The employer's pension contribution in respect of this employee was £11,218 (2024 £10,920).

The key management personnel of the charity comprises of the Trustees and the Senior Management Team including the Chief Executive, who are responsible for the direction, controlling, running and operating the charity on a day to day basis. The total remuneration (including taxable benefits, employers' national insurance and pension contributions) for the year was £415,705 (2024 £389,935).

The Trustees received no remuneration for their services during the year (2024 £nil).

During the year no expenses were reimbursed to the trustees (2024 £nil).

Charity and Charity Trustees indemnity insurance has been purchased to protect the charity from the neglect or defaults of its Trustees, employees and agents and to indemnify the Trustees or other officers against the consequences of any neglect or default on their part. The insurance premium paid by the charity totalled £3,160 (2024 £2,565) and provides cover up to a maximum of £5m.

The average number of employees during the year was as follows:

			2025	2024
Operations			209	205
Management	and	finance	~~9~~	~~17~~
			218	216

The estimated average number of full time equivalent employees was 174 (2024 — 144). The number of Community Transport volunteers was 12 (2024 — 12).

6 Net movement in funds

	2025	2024
This is stated after charging (crediting)	£	£
Depreciation of owned assets	354,978	374,604
Depreciation of leased assets	145,452	118,502
Other operating lease costs	449,215	282,431
(Profit) loss on disposal of assets	(7,983)	(11,033)
Interest on finance leases	36,302	30,053
Auditor's remuneration - statutory audit	19,600	19,600
Auditor's remuneration - other	10,414	3,499
Bankinterestreceived	(44,348)	(38,981)

39

Notes to the Financial Statements - 31 March 2025 (Cont.)

7 Fixed assets

Group and charity

	Leasehold	Office equipment
	improvements (£)	(£)	Vehicles (£)	Other (£)	Total (£)
Cost
At 1 April 2024	29,066	88,265	6,246,981	5,361	6,369,673
Additions	14,117	7,220	878,420	21,403	921,160
Disposals	~~-~~	~~-~~	~~(229,172)~~	~~-~~	~~(229,172)~~
At 31 March 2025	43,183	95,485	6,896,229	26,764	7,061,661
Accumulated depreciation
At 1 April 2024	29,066	76,624	4,296,790	5,361	4,407,841
Disposals	-	-	(229,172)	-	(229,172)
Charged during the year	5,294	12,033	482,514	589	500,430
At 31 March 2025	34,360	88,657	4,550,132	5,950	4,679,099
Net book value
At 31 March 2025	8,823	6,828	2,346,097	20,814	2,382,562
At31March2024	-	11,641	71,950,191	-	1,961,832

Included in the net book value of £2,382,555 (2024 £1,961,832) are amounts of £1,235,659 (2024 £668, 173) held under hire purchase or finance lease agreements. Depreciation charged on these assets amounted to £145,452 (2024 £116,409).

40

Notes to the Financial Statements - 31 March 2025 (Cont.)

8 Intangible assets

Intangible assets
	Group software (£)	Charity software (£)
Cost
At 1 April 2024	137,000	137,000
Additions	30,000	30,000
At 31 March 2025	167,000	167,000
Accumulated amortisation
At 1 April 2024	-	-
Charged during the year	13,000	13,000
At 31 March 2025	13,000	13,000
Net book value
At 31 March 2025	154,000	154,000
At31March2024	137,000	137,000

Included in the net book value of £ 154,000 (2024 £137,000) are amounts of £154,000 (2024 £137,000) acquired as a result of a grant.

• 9 Investments in subsidiaries

	Group	Group	Charity	Charity
	2025	2024	2025	2024
	£	£	£	£
ECT Group CIC	-	-	4	4
Total	~~ee~~
	ECT Group CIC		ECTGroup CIC
		£		£
		2025		2024
Income		20,131		18,535
Expenditure		(18,224)		(5,279)
Profit for the year		1,907		13,256
Total assets		1,221,061	1,219,154
Total liabilities		(395,629)		(3,950)
Total provisions		~~fe)~~	~~(391,679)~~
Totalfunds		825,432		823,525

41

Notes to the Financial Statements - 31 March 2025 (Cont.)

10 Debtors

	Group		Charity	Charity
	2025 (£)	2024 (£)	2025 (£)	2024 (£)
Trade debtors	839,143	703,433	839,143	703,433
Prepayments	131,801	125,247	131,801	125,247
Accrued income	87,605	127,958	87,605	127,958
Social security and other taxes	272,449	111,624	272,449	111,624
	1,330,998	1,068,262	1,330,998	1,068,262

11 Creditors: Amounts falling due within one year

	Group		Charity	Charity
	2025 (£)	2024 (£)	2025 (£)	2024 (£)
Trade creditors	468,067	130,587	468,067	130,587
Social security and other taxes	72,075	61,426	72,075	61,426
Pension creditor	13,599	12,748	13,599	12,748
Accruals and other creditors	962,124	349,896	566,495	345,945
Obligations under finance leases	300,694	179,789	300,694	179,789
and hire purchase contracts (
	1,816,559	734,446	1,420,930	730,495

The group has provided an indemnity against a pension liability which expired on 25th July 2025. The provision has been moved to current liabilities but has not been released as the change in the liability is caused by passage of time rather than more information being available.

The company has received a demand for additional rent of £163,038, liability is disputed but provision has been made.

12 Creditors: Amounts falling due after one year

		Group	Charity
	2025 (£)	2024 (£)	2025 (£)	2024 (£)
Obligations under finance leases	713,581	484,098	713,581	484,098
and hire purchase contracts
	713,581	484,098	713,581	484,098

42

15 Designated funds

17 Operating Leases

18 Related party transactions (Cont.)

ECT Charity is one of the UK’s leading providers of Community Transport, safely providing almost 451,000 passenger trips for our communities each year. We operate a wide variety of services, each based on a particular local need: from minibuses for community groups to transport for children with Special Educational Needs or Disabilities, from door-to-door services for older and disabled people to buses tackling rural social isolation — and many more.

As a charity, our transport is designed to make a positive difference in the communities we serve — currently Cheshire, Dorset and Ealing, West London. www.ectcharity.co.uk

Charity ECT Charity, Greenford Depot, Greenford Road, Greenford, Middlesex UB6 9AN e-mail: [e-mail] T: 020 8813 3210

Photography: © Paul Upward

ECT Charity is the name representing Ealing Community Transport’s operations across the UK. Ealing Community Transport is a company limited by guarantee (company no. 07211806), registered in England and Wales, and with the Charity Commission (charity no. 1185354), and whose registered address is at Greenford Depot, Greenford Road, Greenford, Middx, UB6 9AN.

VAT number: 441923360. ICO Data Controller Registration no. 27787500. © Ealing Community Transport 2025, all rights reserved.