Registered number: 06627417
Charity number: 1140229
KNoTfY ASH COMMUNITY TRANSPORT
UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 30 JUNE 2023

KNOTfY ASH COMMUNITY TRANSPORT
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
TRUSTEES
C White
E White
SECRETARY
Ms D White
REGISTERED OFFICE
Unit 4 Huyton Trade Park
Wilson Road
Liverpool
L36 6JG
COMPANY NUMBER
06627417
CHARITY NUMBER
1140229
ACCOUNTANTS
Invictus Accountancy Services Limited
Stable Court Business Centre
Water Lane Farm, Tarbock Green
Liverpool
L35 IRD
Page I

KNOTfY ASH COMMUNITY TRANSPORT
ACCOUNTS
FOR THE YEAR ENDED 30 JUNE 2023
CONTENTS
PAGE
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Accounts
7t012
Detailed Statement of Financial Activities
11
Page 2

KNOTfY ASH COMMUNITY TRANSPORT
TRUSTEES, REPORT
FOR THE YEAR ENDED 30 JUNE 2023
The trustees are responsible for keeping proper accounting records that disclose with
reasonable accuracy at any time the financial position of the charity and to enable
them to ensure that the financial statements comply with the Companies Act 2006.
The trustees are also responsible for safeguarding the assets of the charity and
hence taking reasonable steps for the prevention and detection of fraud and other
irregularities.
PRINCIPAL ACTIVITIES
The principal activity of the charity in the year under review was the provision of
community transport.
STRUCTURE GOVERNANCE AND MANAGEMENT
The above report has been prepared in accordance with the provisions applicable
to companies subject to the small companies regime as set out in Part 15 of the
Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
This report was approved by the Board of Trustees on
E. White
Trustee
The trustee's, who are also the directors for the purposes of Company Law are.
C. White
E. White
Trustee's are elected by members for a period of three years. When electing
trustee's experience and occupational status is taken into consideration.
None of the trustee's have any beneficial interest in the company.
All members of the company guarantee to contribute an amount not exceeding £1
in the event of winding up.
Page 3

KNorrY ASH COMMUNITY TRANSPORT
INDEPENDENT EXAMINERS REPORT OF KNorrY ASH COMMUNITY TRANSPORT
FOR THE YEAR ENDED 30 JUNE 2023
Independent Examiner's Report to the trustees of Knotty Ash Community Transport
I report on the accounts of Knotty Ash Community Transport for the year ended
30 June 2023 which comprise the Statement of Financial Activities, the Summary
Income and Expenditure Account, the balance Sheet and notes.
Respective responsibilities of trustees and examiner
The trustees (who are also directors of the charitable company for the purpose of
company law) are responsible for the preparation of the accounts. The trustees
consider that an audit is not required for this year under the Charities Act 2011,
s.144(2) (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law
and is eligible for independent examination, it is my responsibility to:
examine the accounts under s.145 of the 2011 Act;
to follow procedures laid down in the general directions given by the
Charity Commision under s.145{5)(b) of the 2011 Act.
State whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the general directions given by
the Charity Commission. An examination includes a review of the accounting records
kept by the charity and a comparison of the accounts presented with those records.
It also includes consideration of any unusual items or disclosures in the accounts,
and seeking explanations from you as trustees concerning any such matters. The
procedures do not provide all the evidence that would be required in an audit, and
consequently no opinion is given as to whether the accounts present a true and fair
view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
(l) which gives me reasonable cause to believe that in any material respect the
requirements:
to keep accounting records in accordance with the Companies Act 2006, s.386 and to
prepare accounts with accord with the accounting records, comply with the accounting
requirements of section 396 of the Companies Act 2006 and with the methods and
principles of the Charities Statement of Recommended Practice: Accounting and
Reporting by Charities, have not been met: or
(2) to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Invictus Accountancy Services Lim
Stable Court Business Centre
Water Lane Farm, Tarbock Green
Liverpool, L35 IRD
INVICTUS ACCOUNTANCY SERVI
S1,Ible C"1)
1.111
Dated: N.%.
Page 4

KNorrY ASH COMMUNITY TRANSPORT
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 JUNE 2023
2023
Total
2022
Total
Unrestricted Restricted
funds
funds
Incoming resources
Incoming resources
Activities for generating funds
Total incoming resources
884,630
884,630
884,630 692,138
884,630 692,138
Resources expanded
Costs of generating funds
Charitable activities
Governance costs
Total resources expended
887,679
2,990
890,669
887,679 756,414
2,990
2,740
890,669 759,154
Net incoming resources for the year
(6,039)
(6,039) (67,016)
Net movement in funds:
Net income for the year
Total funds brought forward
Net funds carried forward
(6,039)
114,934
108,895
(6,039) (67,016)
114,934 181,950
108,895 114,934
Page 5

KNorrY ASH COMMUNITY TRANSPORT
BALANCE SHEET
AT 30 JUNE 2023
2023
2022
Notes
FIXED ASSETS
Tangible assets
41,920
68,650
CURRENT ASSETS
Debtors
Cash at bank and in hand
113,795
10,568
124,363
58,984
1,711
60,695
CREDITORS: Amounts falling
due within one year
57,388
14,411
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
66,975
108,895
46,284
114,934
CAPITAL AND RESERVES
Unrestricted funds
General fund
Designated funds
108,895
114,934
108,895
114,934
For the year ended 30 June 2023 the company was entitled to exemption from audit
under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit of its financial
statements for the year ended 30 June 2023 in accordance with section 476 of the
Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements
of the Act with respect to accounting records and for the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to
companies subject to the small companies regime.
Approved by the Board of Trustees on
Signed on their behalf
Elaine White
Trustee
Page 6

KNOTfY ASH COMMUNITY TRANSPORT
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 JUNE 2023
I. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared 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
applicable in the UK and Republic of Ireland (FRS 102) - Charities SORP (FRS 102)
(effective l January 2015)- and the Companies Act 2006.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of
accounting) since last year and no changes have been made to accounts for previous
years.
Incoming Resources
All incoming resources are included on the Statement of Financial Activities (SOFA)
when the charity is legally entitled to the income and the amount can be quantified
with reasonable accuracy.
Resources Expended
Expenditure is accounted for on accruals basis and has been clarified under headings
that aggregate all cost related to the category. Where costs cannot be directly
attributed to particular headings they have been allocated to activities on a basis
consistent with the use of resources.
Allocation And Apportionment Of Costs
All costs relate to the single activity of the charitable company and are recognised
accordingly.
Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the
discretion of the trustees.
Restricted funds can only be used for particular purposes within the objects of the
charity. Restrictions arise when specified by the donor or when funds are raised for
particular purposes. Designated funds are funds set aside by the trustees out of
unrestricted general funds for the specific future purposes or projects.
Cash Flow Statement
The Company is exempt from including a statement of cash flows in its accounts in
accordance with Financial Reporting Standard for Smaller Entities
(effective April 2008).
Depreciation
Depreciation has been provided at the following rates in order to write off the assets
over their estimated useful lives.
Commercial Vehicles
Fixtures & fittings
reducing balance 250/
reducing balance 15%
Page 7

KNOThY ASH COMMUNITY TRANSPORT
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 JUNE 2023
Taxation
The charity is exempt from corporation tax on its charitable activities.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after trade
discounts.
Trade and other creditors
Trade and other creditors are recognised at the settlement amount due after trade
discounts.
2. TANGIBLE FIXED ASSETS
Commercial Fixtures
Vehicles
Fittings
Total
Cost
At l July 2022
Additions
Disposals
At 30 June 2023
Depreciation
At l July 2022
For the year
Disposals
At 30 June 2023
Net Book Amounts
At 30 June 2023
169,676
1,900
20,000
151,576
7,658 177,334
1,900
20,000
7,658 159,234
103,604
16,993
8,750
111,847
5,080 108,684
387
17,380
8,750
5,467 117,314
39,729
66,072
2,191
2,578
41,920
68,650
At 30 June 2022
3. DEBTORS
2023
2022
Amounts falling due within one year:
Trade debtors
Rent deposit
Taxation and social security
Other debtors
90,524
16,753
6,518
37,115
16,753
5,116
113,795
58,984
4. CREDITORS:
2023
2022
Amounts falling due within one year:
Taxation and social security
Trade creditors
Other creditors
Accruals
1,755
18,895
33,150
3,588
57,388
1,954
4,669
4,500
3,288
14,411
Page 8

KNorrY ASH COMMUNITY TRANSPORT
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 JUNE 2023
5. LIMITED BY GUARANTEE
The company is limited by guarantee and does not have a share capital. Each
member gives a guarantee to contribute a sum not exceeding £1, to the company
should it be wound up. At 30 June 2023 there were 2 members.
6. UNRESTRICTED FUNDS
Brought Incoming Outgoing Transfers Carried
Forward resources resources
forward
114,934 884,630 890,669
114,934 884,630 890,669
108,895
108,895
7. RESTRICTED FUNDS
Brought Incoming Outgoing Transfers
Forward resources resources
Carried
forward
Page 9

KNorrY ASH COMMUNITY TRANSPORT
INCOMING RESOURCES
FOR THE YEAR ENDED 30 JUNE 2023
2023
2022
Incoming resources
Incoming resources from generated funds
Activities for generating funds
Fees for the provision of transport
Grants received
868,149
16,481
676,177
15,961
884,630
692,138
884,630
692,138
884,630
692,138
Page 10

KNOThY ASH COMMUNITY TRANSPORT
RESOURCES EXPENDED
FOR THE YEAR ENDED 30 JUNE 2023
Resources expended
Costs of generating funds
Charitable Activities
Salaries cost
Volunteers expenses
Staff training
Pension contributions
Rent and rates
Light, heat and power
Repairs and licences
Repairs and maintenance
Motor expenses - fuel and oil
Motor insurance
Stationery, printing & office supplies
Telephone
Software
Subscriptions
Legal and professional fees
Business insurance
Bank charges
Sundry expenses
Depreciation of commercial vehicles
Depreciation of equipment
(Profit) & loss on commercial vehicles
2023
2022
110,006
380,492
3,591
3,540
63,120
1,933
133,793
7,392
90,067
69,301
228
2,287
119,184
296,884
3,298
42,025
15,213
100,279
3,466
65,316
73,139
994
2,436
90
408
6,283
2,100
2,205
535
22,024
455
80
756,414
320
3,680
(3,830)
3,266
825
16,993
387
290
887,679
Governance costs
Resources Expended Governance Costs
2,990
2,990
2,740
2,740
890,669
759,154
Page 11