REGISTERED COMPANY NUMBER: 06901868 (Eihgland Wales) REGISTF.RF.D CFIARITY NUMBER: 1140576 Report of the Triistees And Unaudited Financial Stateinents for the Year Ended 31 October 2024 for Ark Community Transport Ltd Kinsella Clarke Liinited 61 Stanley Road Bootle Merseyside L20 7BZ
Ark Cornmunlly Transport Ltd Contents of the Flnan¢ial Statements for tlie Yegr Ended 31 Oetober 21)24 Page Report of the Trust¢e¥ Independent Examincy's Report Statement of Financial AetivitÉes BAlamee Sheet Note$ to the Financial state¢t$ 6 to 10 Detailed Statement of Financial Actlvltles
Ark Community Transport Ltd Report of the Trustees for the Year Ei nded 31 Oetobey 2024 The truslees who are also diiEctors of the charity foi. the purpose5 of the Companies Act 2006, piesent ther report with the financial statements of the charity for the year ended 31 October 2024. The tn]stees have adopted the provisions of Accounting and Reporting by Charities.. Slatement of Recon)mended Practice applic3bl¢ to charities preparing their accounts in accordanc¢ with the Financial Repoi1ing Standai'd applicable in the UK and Republic of li'ciand (FRS 102) (effective l January 2019). ACHIEVEMENT AND PERFORMANCE Ch8ritable attivities The ehai'ity provides a high standard of ti'anspoit and woi'kinbi environmellt foi. both end usei's and staff, The vehicles aiE specially adapted for ti'an8poi1ing wheelc11airs. I'He vehicles 8r¢ serviced and inaintained to a high lev¢l. Di'iv¢rs and att¢ndants ar¢ all fully qualified, experien¢ed and DBS ¢hecked. The charity serYi¢¢s contracts for WiiTal Borough Council, assisting vulnei'able childien and adults with mental andlor physical disabilities to attend day care centres, benefitting the user pi'oviding 50m¢ r¢spite for the care1%. STRucfuRC, GOVERNAINCE AND MANAGILMEI NT Constitution and governing document Th¢ charity is controllcd by its gov¢rning document, a deed of trust, and ¢onstitutes a limited coinpany, limited by guarantee, 2s defined by the Coinpanies Act 2006. Constitution and organisAtion The I'egistered name of the Charity is Ai'k Cornmunity Transport Limited, Charity number 1140576 and company numbci. 06901868. The charity is an incorporat¢d association and i8 gov¢med by the teiins of its Memorandum & Articles of Association. The charity was established and incoTPQI'ated on I l May 2009. Reeruilment and appointmeTht of e trustees Ncw tru.8tees are appoitTrted by existing trustees based upon the skills and knowledge that they may bring to the chai'ity to strengthen the dcplh of governance #nd operational performance. Objectives and Aclivities I'he objects of the charity are to provide tYan8porl facilities for vulnei'able children and adults with mental andlor physical disabililies. The ts'ustees confinn that they have refettcd to thc guidtnce contailled in the Chai'ity Commission's gemeral guidance on public benefit when reviewittg th¢ ¢haYity's allns and objectives. Rlsk management The tsi]stees tru5teeshave a duty to identify aiid Irview the risks to whieh the chai'itycharity is exposed and to ensure appropriat¢ controls are in place to provide reasonable assui?nce ag&inst fraud and error. REFEI RENCE AND ADMINISTRATIVE DETAIts Registered CornpaRy niimbey 06901868 (England and Wgles) R¢gi5tered Cliaylty numb¢i' 1140576 Registered office B¥aiifort House Beaufort Road Birkenhead Merseyside CH41 IHE Page I
Ai'li Community Transport Ltd Report of the Trustee5 for the Year Ended 31 October 2024 Trustee5 S A tay Dii'ector (appointed 1.12.23) Miss C Z Buri'ows Directoi. {Irsigned 1.3.25) A K Erzouki Diiectol. J Derbyshire Director (i¢$igned 22.3.24) Mrs J Lay (appointed 1.3.25) Company Se£r£tary Indepeiident Examiner Siinon J Kirkham FCCA ACA Kinsella Clarke Limited 61 Stanley Road Booile Merts¢ysid¢ L20 7BZ Appi'oved by order of the board of truslees on 30 July 2025 and sÉgned ott its b¢half by.. A K Ei'zouki - Trnsfre Page 2
Independeiit Exftmaiier's Report to the Truste¢s of Ark Community Traiisport Ltd Independemt examlner'5 report to tlie trustees of Ark Community Tr4nsport Ltd ('the Cojnpany,) I report to the Charity Iruste¢$ on my examination of the accounts of the Cornpktiy for the year ¢iided 31 Octob¢i' 21r24. Responslbilitie8 and basis of r¢poYt As the charity's trustees of the Company (and also its directors For the purposes of company law) you are responsible for the pr¢pardtion of the accounts in a¢cordanc¢ with the Itquir¢menls of the Companie5 Act 2006 Cthe 2006 Act'}. Having satisfied mys¢lf that the accounts of the Company ar¢ not requiird to be audited under Pail 16 of the 2006 Act and are eligibl¢ for illdepend¢nt examit)ation, I report in respect of iny examin#tion of your charity's accounts as carried oul under Section 145 of tlie Chki'itses Act 2011 (Ihe 2011 A¢t). In canying out tny examination I have followed the Dir¢¢tions given by the Charity Commission ut]der Section 145(5) (b) of the 2011 Act. Indepenilent exklffliner's 5tat¢ment Since your chai'ity's gr05s income exceeded £250,000 your ¢xaminer must be a rntb¢r of a listed body. I can confu that l am qualified to undertake the examination because l am a Tnember ol the Institute of Chartered Accountants in F.ngland and Wales, which is one of the listed bodie5. I have completed my examination. I confimi that no mallers have cotne to my attention in connection with the examinatEon giving me Cause io believe: accounting iT¢ords were not kept in r¢spect of the Company as required by Section 386 of the 2006 Act. or the accounts do not accoi'd witli those I'ecord5' or the accounts do not comply with the ac¢ounlin¥ iequiiements of Section 396 of the 2006 Act other thali any requTrcTnent that th¢ accounts give a tru¢ and fair view which is not o matter con5Ed¢red as pait of all 11ep¢rtdent exgmination,. oi. the accounts have not been pr¢par¢d in accordancc with tlie methods and pi'illciples ol the Stalement of Recommended Prnctice for accountinb> and repoi'lillgy by charities (applicable to ¢harilitS PlEparing their accounts in accordance with the Financi&l Reporting Staiid8rd applicable in the UK aiid RepublE¢ of Ireland (FRS 102)). I have contems aT]d have come across no other Inatt¢rs in conneetion with th¢ examination to which attention should be drawn in thi8 repoit in order to enable a proper understanding of the accounts to be irachcd. Simon J Kirkham FCCA ACA Kinsella Cl<lTk¢ Limited 61 Stanley Road Bootle Merseyside L20 7BZ 30 July 2025 Page 3
Ark Communlty TrRn$port Ltd Statement of Financial Aetivitie5 for the YeAr Ended 31 October 2024 31.10.24 Uni'esti'icted fi]nd 31.10.23 Total fuiids Not¢s INCOME AND ENDOWMEI NTS FROM Other trading activities Investment income 442,627 520 441.233 Total 443,147 441,233 EXPENDITURE ON Ilaising funds 414.361 437,286 NET INCOME 28,786 3,947 RECONCILIATION OF FUNDS Totsl fund% bi'oiight forward 12,107 8,160 TOTAL FUNDS CARRIED FORWARD 40,893 12,107 Tl)e not¢s form pai't of tliese financial slateinents Page 4
Ark CommiiMÉty Transport Ltd Jjalanee Sheet 31 October 2024 31.10.24 Unrestricted fund 31.10.23 Total funds Notes FIXED ASSETS Tamgible assets 17,372 20,793 CURRENT ASSETS Stocks Cash at bank 8,720 58,826 8,720 45,339 67,546 54,059 CRfi DITORS Amount$ falling due within one year 10 {44,025) (62,745) NET CURRENT ASSETS 23.521 (8.686) TOTAL ASSETS LLSS CURRENT LIABILITIES 40,893 12,107 NET ASSETS 40,893 12,107 FUNDS Unresti'icted funds 40.893 12,107 TOTAL FUNDS 40,893 12,107 The charitable company is entitled to exemption from alldit under Section 477 of the CompanTes Act 2006 for the yew. ended 31 October 2024. The tnembers have not required the con)pAny to obtain an audit of its finaT)cial statements for the year ended 31 October 2024 in accordance with Se¢tion 476 of the Companies Act 2006. The trLESt¢es a¢knowledge their responsibilities for (a) ensui'ing that ihe charEtable company keeps accouiiting records that comply with Sections 386 and 387 of ihe Companie5 Act 2006 and preparing financial statements which give a true and fail. view of the state of affaits of th¢ charitable company a$ at the end of ¢a¢h fiiiancial yEar and of its sui'plus 01. deficit for ¢ach fiiiancial yeai. in a¢¢oYdan¢e with the tequiirments of Sections 394 and 395 and which otherwise comply with tlie requirejnents of the Companie5 Act 2006 relating lo finan¢ial stateiiients, so fai. as applicable to tlie charitable ¢olpanY. (b} T]iese financial statements have been prepared iii a¢coi'dance with tlie pi'ovisions applicable to chkll'itable companie5 subject to the small coinpanies regime. The financial staleiknents were approved by the Boa7 of Ti'ustees and authoi'ised for issue on 30 July 2025 and were signed on its b¢half by.. A K Ejzouki - TNstee The ttotes forn) part of these fin2ticial statenJents Page 5
Ark Community Transport Ltd Notes to the Flnaneial St&t¢meE]ts foy the Year Ended 3] October 2024 ACCOUJYTING POLICIES Basis of preparing the finAneiÈl stkteTt]eiats The financi&l stateinenls of the charilable company, Ivhi¢li is a public benefit entity undei. FKS 102, have been pirpared in accoixlancc with Ihe Cliai'itles SORP (FRS 102) 'Accounting and Reporting by Chaj'ities.. Stalem¢nt of Retommend¢d Pra¢Èice applicable to charities pi'eparing their accounts in accordan¢e with tlie Financial Reporting Standard applicable in the UK and Republit of Ir¢l8t)d (FRS 102) (effective l January 2019),, Finaiicial Repoi'ling Standai'd 102 'The Financial Repui'ling Standai'd applicable the UK and Republic of Ireland, and the Companies Act 20(16. The financial statements have bcen prepared under the l)istoriLal cost convention. Ineome All Éncome is recouynised in the Statement of Financial Activities once the Charity has entitlement to the funds, it is probable that the sneome will be irceiv¢d and the amount can be rneasured reliably. Expenditurt LiBbilitie5 air IEcognised as expenditure as soon as there is a legal or ¢onsli'u¢tive obligation committiiig the charity to that expenditure, it is probable that 8 ITansfer of economic benefits will be required it] settlement and the amollnt of th¢ obligation can bt me4sured lIablY. Expenditure is tt¢count¢d for OD an accruals basis and has b¢en classified under heydings that aggi'egate all cost i'elated to the category. Whei'e costs c&nnot bc dircctly atiTibuied to particular headings they have been allocated to activities 011 a basis consistent with the USB of resources. Tangible fixcd asscts Depi"eciation ig prnv2ded at the following aval rates in order to wi'ite off th asset over its estimated usefijl Stoeks Work in progress is valLted at th¢ lower of cost and net realisable value. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads. Taxatio The charity is exempt from coi'poration tax on its charitable activities. Ind accouilting u.esti.icted funds can be used iii accordahc¢ willi the charitable objectives at the disei'etion of the ts'ustees. Reslricted funds can only be used foi. particula]. Testricted purposes within the objects of th¢ ¢harity. Restrictions arise when specified by th¢ donor or when ndS are raised for particulai. i'estri¢l¢d purposes. Furth¢r explanation otthe natui'e and purpose of each fund 15 included in the notes to the financial stateinents. Hire pur¢base aiid leaslng ¢ommilTheiit5 Rentals paid llnd¢r operating leases are chai'ged to the Statement of Financial Activities on a straight line b8SIS over the pei'iod of the lease. Page 6 conttnued...
Ark Community TrAnspoi't Ltd Note5 to the FiEiancial Statemenls- Continued for the Year Emded 31 October 2024 OTHBR TRADING AcfiviTEES 31.10.24 31.10.23 Trdllsport services 442,627 441,233 INVESTMENT INCOME 31.10.24 31.10.23 Interest receivable- trdding 520 NET INCOMEI{EXPENDITURE) Net income/(Expenditure) is stated after charging{crediting).' 31.10.24 31.10.23 D¢pre¢iation- owned 455¢ts Other operating leases 3,421 3,528 3.421 5,668 TRUSTKES, REMUNERATION AND IIENEFITS Th¢rt were no trustees, remuneration or other benefits for tlie year ended 31 O¢tober 2024 nor for the year ended 31 Octobei. 2023. Trustees, expen$e$ There were no tivste¢s' expenses paid for the yeai. ended 31 Octob¢r 2024 nor for the y. ended 31 October 2023. STAFV COSTS The average monthly number of empl(iyees during the year was as follows.. 31.10.24 31.10.23 Employees No employees IEc¢ived emoluments in excess of £60,000. COMPARATtVES FOR THE STATEMEI NT OF FINANCIAL ACTIVITIES Ui)restri¢led fiind INCOME AND ENDOWMfi NTS FROM Othci. tt'ading aetiviÉies 441,233 EXPEI NDITURE ON Raising funds 437,286 NET INCOMC 3.947 Page 7 contiiiued...
Ark COmtY Transport Ltd Notes to tlie Financial StaÉemtnts - eontinued for the Year Ended 31 Oetober 2024 COMPARATIVES FOR THE STATEI MENT OF FINANCIAL ACTIVITIES - coNtiiiutd Unrestricted fund RECONCILIATION OF FUNDS Total funds broUt forward 8,160 TOTAL FUNDS CARRIKD FORWARD 12,107 TANGIHLE FIXED ASSETS Improvements property COST At l November 2023 and 31 October 2024 68,410 DEPRECIATION Al l November 2023 Charge foi. year 47,617 3,421 Al 31 October 2024 51.038 NET BOOK VALUE At 31 Oetobcr 2024 17,372 At 31 Octob¢r 2023 20.793 STOCKS 31.10.24 31.10.23 Woyk-in-progresg 8,720 8,720 io. CREDITORS: AMOUNTS FALLING DUK WITHIN ONE YEAR 31.10.24 31.10.23 Trade creditors Social security and other taxes VAT Other ci'edilors Acci'ued expenses 4,179 2,651 2,095 34,000 1,100 19,394 2,651 34,000 950 44,025 62,745 Pag¢ 8 ¢ontiE)ued...
Ark coMll1ty Tran¥port Ltd Notes to the fiÉllan£ial StAtement5- Continued for tlie Year Ended 31 Oetober 2024 MOVEMENT IN FUNDS Net Imovement in ndS At At 31.10.24 Uiire5tricted funds General fund 12,107 28,786 40,893 TOTAL fi UNDS 12.107 28,786 40,893 Nel movetllent in fvnds, included in the above are as follows.. Incoming resources Resources expet]dcd Movcinenl in funds Unrtttrieted funds General fund 443,147 (414.361) 28,786 TOTAL FUNDS 443,147 1414,361} 28,786 Comparative5 for moveEnent in funds Nel mov¢ment in (unds At 1.11.22 At 31.10.23 Uiirestrieteil funds Genei'al fund 8,160 3,947 12.107 TOTAL FUNDS 8.160 3,947 12,107 Comparative net movement itL funds, iiicluded in the tbove air as follows: Inconiing resourc¢s R¢souires expended Movement in fiinds Unrt5ti'icted funds General fund 441,233 (437,286) 3,947 TOTAL FUNDS 441,233 (437.286) 3,947 Page g continued...
Ark Community Transport Ltd Notc5 to the Finaneial StAttments- continucd for the Year Ended 31 October 2024 mOVMENT IN FUNDS- ¢ontinu¢d A current ye&r 12 moiiths and piior year 12 moiilhs combined position is as follows.. Net movement in funds At 1.11.22 At 31.10.24 UThrestricted fund5 General fund 8,160 32,733 40,893 TOTAL FUNDS 8,160 32,733 40.893 A current year 12 months 2nd prior year 12 months ctsinbined R¢1 Tnovement in funds, included in the abov¢ are as follows.. Iiicoming I'esvurces Re$our¢es expended Movement in fijnds Unre5tricled funds General fund 884,380 1851,647) 32,733 TOTAL FUNDS 884,3110 (851.647) 32,733 12. REI LATED PARTY DISCLOSURES There were no related party transactioiis for the year ended 31 Octobei. 2024. Page 10
Ark Community Transport Ltd Detailed Sl&lement of Finalleial Activitie5 for the Year Ended 31 October 2024 31.10.24 31.lQ.23 INCOME AND ENDOWMEI NTS Olher trading activitles Transport s¢Ni¢e5 442.627 441,233 Investment income Interest receivable- tsEding 520 Total incoming resollrces 443,147 441,2J3 EXPENDITUR Support C0518 Management Wages Premises costs Insurance Telephone Direct motor expenses Sundries Improvements to property 257,807 3,467 1,985 855 138,071 335 3,421 274,893 5,212 1,959 128 149,096 3,421 405.94 434,709 Flnllnee Subscriptions and licences Computer exp¢nses Staff h?inEng Pi'ofessionic l (ees Accountancy fees Repairs and I'enewals BAt)k chÈrges 61 651 456 156 500 6,000 1,250 248 210 1,255 210 8,420 2,577 Total resouice5 expended 414,361 437,286 Net income 28,786 3,947 lliis page does not fom) part of the stalulory finaiicial sÉatemeiit5 Pagell