REGISTERED COMPANY NUMBF.R.. 06901868 (Ei kglattd And Wales) REIGISTLIllLID CHARITY NUMIIER: 1140576 Report ol the Truslees aiid Unauditcd Fi118iicig1 Slatenienls for Ilie Year Ended 31 Oetober 202S for Arkcommunity Transpori Ltd Kinsella Clarke Limited 61 Siaiiley Road Bootle M¢Y$¢ysid¢ L20 7BZ
Ark Conimunity TrAiispori Ltd Contents of the Fingncial Statements for fhe Year nded 31 Ottober 2025 Page Report of tlie Trustees Independeiil Ei xaininer's Report St81¢meI of Ifinaiicigl Activitie5 Ilalanet Sheet Nol¢s lo th¢ FIMIN¢ial Statement5 6 10 10 Detlled Stalemeiit of FinaTieial Aetivitles
Ark Commurtlty Traiisport Ltd Reporl of the Trustees for th¢ Yeai. Eiid¢d 31 O¢tobei' 2025 The Iiustees who al'e also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial stateinents of the Charity for the year ended 31 Octobei. 2025. The ti'ustees hRve adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Pi'actice applicable to chai'ities pr¢paring their accounts in accordanct with the Finanrial Reporting Standard 4pplicabl¢ in th¢ UK and R¢publi¢ of li'¢land (FRS 102) (effective l Jaiiuaiy 20191, ACHIKVEMENTS AND PERFORMANCE Charitable &etivltles The charity provides a high standard of Iranspoi't and working environment for both end usei's and staff, I'he vehicles are specially adapted for ti'ansporting wheel¢l)airs. THe vehicles are sei'viced And maiiitained lo a higli level. Drivers and attendants are all fvlly qualified, expei'ienced and DBS checked. The charity seivices contracts foi. Wiiral Borough Council. assisting vulnerable children and adults with mental an(Vor physical disabiliti¢s to attend day care c¢ntres, benefitting the user and providing som¢ respit¢ for the CaTers. STRucfuRC, GOVEI RNANCE AND MANAGEMENT Constitution governing doeumeiit Tlie ¢hai'ity is controlled by its gtsveming docu%)ient, a deed of Iiugt, and eortsiitutes a limited company, limited by guarantee, &s defined by tlie Compani¢s Act 2006. Conslitution aiid organisation Th¢ r¢gistei'ed nam¢ of the CharEty is Ark Cotnn)uiiity Ti'anspoyt Limited, charity nuit)ber 1140576 aiid company nunib¢r 00901868. The charily is an incorporated a&so¢iatirJn and is govcincd by the terms of its Memoianduin & Articles of Association. Tlie charity was establislied aiid iii¢oi'poiated on I l May 2009. Reeruitmenl aiid appointment of new Iruslees New tru%tets appointed by existing ti'ustees based upon the skills ai)d knowledge that tliey may bl'ing to the charity to strengthen the depth of govei'nanc¢ and operatioiial p¢rforn)anc¢. Objeelivc5 ai)d Activities The objects of the charity are to provide transpoit focililies for vulnerable cl)ildren and adults with mental andlor physical dEsabilities. The h'uste¢s confiiyn tliat thcy Ilmve rcfciTed to the guidat)cc contaiiled in the Chariry Cominission's general guidanc¢ on public benefit when revicwing Ilie charity's aims and nbjectives. Risk maiiagemeiil The trustees ti'usteeshave a duty lo identify and review the risks to which the charitycharity is exposed and to ensure appi'opriate coiityols are ii) place to pi'ovide reasonable assuraiice against fraud and errol,. REFERENCE AND ADMINISTRATIVE DETAILS Registered Conipaiiy iiunibei. 06901868 (England aiid Wales) R¢gkstered ChAI'ily iiumbcr 1140576 Registeyed offiee Beaufort Hoiise Beaufoi't Road Bii'kenhead M¢rseyside CH41 IFIE Page I
Ark Conjmvnily Trgnsport Ltd Report of the Trustees for the Year Eijded 3] O¢lobeY 2025 Trustees S A Lay Dire¢toi' Miss C Z Buri'ows DiiECtor {resigned 1.3.25) A K Ei'zouki Direetoi. Mrs J Lay (appointed I.3.251 Company Secretary Independcnt Examlner StmoTr J Kirkhain FCCA ACA Kii)sella Clai'ke Limited 61 Stsnl¢y Road Bootle Merseyside L20 7BZ Approved by order of the board of tl'USte¢s 01? 29 July 2026 and signed on its behalf by.. A K ErLouki- Trustee Page 2
Independent Examiiier's Report to the Trustees of Ark Cominu)iily Traiisport Ltd Independent ex0mier's reporl lo Ilie trustees of Ark Coniniumily Trnttsport Llil ('Ihe Conipaijy,) l i'eport to the chai'ity tyustees oil Iny examinalion of ilie accounis trf ihe Company foi. the year ejided 31 October 2025. Rcspoia5ibililie$ aiid basis of report As the chai'ity's trustees of the Cotnpany l*nd also its directors for the purposes of company law) you are responsible for lh¢ pi'eparation tsf tl)e aeeounts in accordance with th¢ r¢quiretnents of the Coiiipanies Act 2006 {'the 2006 Act,). Having satisfied Inyself that the a¢couiits of the Con)paiiy aye not required to b¢ audited under Pait 16 of the 2006 Act and 3re eligible foT independent exainination, I report in i'espect of my exan)ination of youi. ¢liai'ity's accounts a5 caTriEd out under Section 145 of the Charities A¢t 2011 ('Ihe 2011 Act,). In carrying out my examination I have followed th¢ Directions given by the Charity Commission under Se¢tion 14515) (b) of the 2011 Act. lrtdtpoiideiit exAminer's statemeiil Since your chh¥ity's gross income exceeded £250,000 your examiner must be a member of a listed body. l Can confirm that l am qualified to utidertake the exaii)iiiation because l am a member of the Institute of Charteied Accountants in England and Wale5, which i5 one of the listed bodies. I have Conlpled my examination. I confirtn that no tnatters have come to my attention in eoiinection with the examination givlIg m¢ cause to believe,. accounting records wei'e not kept in respect of the Comparty as required by stIOn 386 of lh¢ 2006 Act. Or the accouiits do not ac¢oi'd with thu5e i'ecords., or tl)e a¢counts do not comply with the y¢oounlin¥ r¢quireinents of Se¢tion 396 of the 2006 Act oiher than any requiiEiiient that the aceouiits give a true and fair view wlii¢h is not a matter coiisideird as part of ali independent ¢xaminaiion' or thc accouiits Iiave not been pi'epared in accordance with the methods and pi'in¢iplL&S of the Stalement of Recommended Practice for accounting and reporting by chai'ities (applicable to charities preparing theii accounts in a¢cordanc¢ with the Financial Reporting Standai'd applic&ble in the UK and Republic of Irelmnd (FRS 102)). I have no concerns and have com¢ a¢ross no othei. Inatters in connection with the exaittination to whicli attention should be drawn in this report in order to enable a pi'op¢i' UDderstandtng of tl)e accounts to b¢ reached. Siimon J Kirkhain FCCA ACA Kinsella Clarke Limiled 61 Stanl¢y Rtsad Bootle Merseyside L20 7BZ 29 Jyly 2026 Page 3
Ark Commuiitty Transport Ltd Sthternent of FinAiicfftal Activities foi. the Year Ended 31 October 2025 31.10.25 Unresti'icted fund 31.10.24 Total funds Notes INCOME AND EI NDOWMENTS FROM Othei. tiadinLY activities Inv¢51ment income 381.716 281 442.627 520 Total 381,997 443,147 EXPENDITURE ON Raising turkds 418.534 414,361 NET JNCOME/(EXPENDJTURE) (36,537) 28,786 RECONCILIATION OF FUNDS Total fvnds hi'ought forward 40,893 12,107 TOTAL fi UNDS CARRIEI D fioRWARD 4,356 40,893 The notes forin parl of tlie5¢ financial stateinenls Page 4
Ark Conimumity Tran5porl Ltd Balaiiee Sbeel 31 October 2025 31.10.25 Unresli'icted fund 31.10.24 Total funds Notes IJXED ASSKYS Tangible assets 13,951 17,372 CURRENT ASSETS Stooks Debtors Cash at bank 8,720 2,545 7,845 8,720 10 58,826 19,110 67,546 CRfi DITORS Amounts falling due withiii one yeBr (28,705) (44,025) NET CURRENT ASSETS 19,595) 23,521 TOTAL ASSETS LESS CURRENT LIABILITIES 4,356 40,893 NET ASSETS 4,356 40,893 FUNDS Unrestricted funds 12 4,356 40,893 TOTAL FUNDS 4,356 40,893 The charitable coinpany is ¢ntitl¢d to ex¢niplion fi'om audit under Section 477 of the Companies Act 2006 for the year etlded 31 October 2025. Tl)¢ ineii)bei's have Iiot requii'ed tlie compaliy to obtain ali audit of its financial statem¢i)ts for (he year ended 31 October 2025 iii accordance with Section 476 of the Coinpanies Act 2006. The trustee5 acknowledge theii. I'esponsibilities for (a) ensuring that the charilabl¢ coihpany keeps accounting records that coit)ply with Se¢tions 386 and 387 of the Companies Act 2006 and preparing fillaEicial statejnents which give a true and fair view of the state oEaffair5 of tlie charitable coii)pany as 81 the end of eacli fiiiaiicial y¢ar and of its surplus or deficit foi. each financial y¢ai' in acco¥dance with Ilie requiremeiits of SectlDn5 394 and 395 and wliich oth¢rwise coii)ply with tlie requii'einents of the Conipanies Act 2006 I'elating to finaiicial statements, so fai. as applicable to ilie charitable coii)paiiy. (b) Tl)ese fiiiancial statemeiit5 have beei) prepared in accordance with the provisions applicable to cliaritable eoinpanies subject to the small coinpanies regtiiie. Tlie finllncial stateii)¢nts were approved by the Board of Trustees and aiitliorised for isBue on 29 July 2026 and were si¥ned on its behalf by.. A K Erzouki - Tj'vslee Tl)e note5 foi'in part of these financial statejnents Page 5
Ark Commuiiily Transport Ltd Notes to tlie Financial Statemeiits for the Year EEJd¢d 31 October 2025 ACCOUNTINC POLICIES Basls of preparing the Ilnnncial statemenls The fiiiancial 5tateinents of the charitable coinpany, which 15 a public benefit entity under fRS 102, have been prepared in accoi'dance witl) the Charities SORP {FRS 102) 'Accounting and Reporting by ChaKities,' Statenient of Recoinjnended Practice Hpplicable lo ¢harili¢s pr¢paring Iheii. acwuTrts in &¢cordance with th¢ Financi81 Repoiting Sic1ndard applicable li) the UK and Republic of Ireland (FRS 102) {effective l Janu#ry 2019),, Financial Reporting Siandaid 102 'The Financial Reporting Standai'd applieable in the UK and Republie of Ireland, and the Coinpanies Act 2006. The finaiicial stateinent& have beeji piEpared under the historical cost CDnYentiot2. Ineoine All inoome 1$ rwognis¢d in th¢ Stat¢ment of Financial Activities on¢e tlie charity has entitleinent tts the funds, it is probable t]iat the incoine will be IEceived aiid tlie aniount can be Ineasuied I'eliably. Expendilure Liabilities are recognised as expenditure as soon as Iliei'e is a legal OK coiists'uctive obligation con)n)ilting tlie harity to that ¢xp¢ndilui'¢, it is probable that a transfer of economic benefits will be reqtjired in settlement and Ilie amount of the obligaliot] be Iiicasured I'eliably. Expei)diture is accounted foi. oji an aeci'uals basis and l)as been classified undei. headings that aggregate all cost i'elated to the category. Where costs cannot be directly attributed to pJrti¢ulaT he2ding$ tliey have been allocated to activities on a basis consisteni with the use of I'esources. Taiigible fixed assets Depreciation is provided at the following annual i%tes in order to write off each asset over its estimated useful Stocks Woi'k in pi'OEress is valued at the lower of cost and net realisable value. Cost includes all direct expenditure and an appropriale proportion of fixed aiid variable overheads. Taxatlon The rharity is ¢xEii)pl from ¢orptsi?lion tzx on its chai'itable aetivities. Fulld #ccounllng Unrestricted funds can be used Én a¢¢oilance with tl)¢ charitable objectives at tlie discretion of tlie ti'ustees. Resti'i¢led funds only be used for P£lttiLular restricted pui'posEs wiihin the objects of tlie chai'ity. Restrictions rise when specified by tl)e donoi. OT wlieii fund8 al'e iaised foi. parti¢ular Testricted purposes. Furilier explanatiot) of th¢ Eialure purpose of each fi]iid is included ift the notes to the fii)ancial stateinents. Hire pur¢ha5e ajid l¢osing ¢uNINiitmenl$ Reiitals paid uiidei. opeiatiiig leases ale charged to tl)e Stateineiit of Fiiiaii¢ial A¢tiviti¢$ oil a sti'aight lin¢ basis over the pei'iod of tlie lease. Page 6 continued...
Ark Commviiity TrAiiiport Ltd Note5 to Ilie Finaiicial Slatenieiits- ¢oi)linued for th¢ Year Eiid¢d 31 October 2025 OTHEI R TRADING ACTIVITIES 31.10.25 31.10.24 Tixnsport sei'vices 381,716 442,627 INVESTMENT INCOME 31.10.25 31.10.24 It)terest receivable . trading 281 520 NET INCOMEI(EXPENDITURE) Net incomel{expenditure) is stated aftei. chargFingl(credilingl'. 31.10.25 31.10.24 Depreciation. owiied assets Othei. opei'&tEng le&ses 3,421 4,544 3,421 3,528 TRUSTEES, REMUNERATION AND BEI NEI FITS There were no trustees, reiMun¢Kation oi. other beJ)efits for the year ended 31 October 2025 nor foi. th¢ year ¢nded 31 Oetober 2Q24. Trustees, expenses Tliere were no tfusl¢¢s' expenses paid for the year ended 31 O¢tober 2025 nor for the yeai. ended 31 October 2024. STAFF COSTS Tjie averdge ii)onthly number of ¢mploy¢¢s during th¢ year wag as follows.. 3K.10.25 18 31.10.24 19 Employees No einployees received einoluments itt excess of £60,000. COMPARATIV£I S FOR THE STATEMEI NT OF fiINANCIAL ACTIVITIEI S Unr¢strict¢d fund tNCOME AND F.f4DOWMILNTS FROM oiher trading kctivities Investsi)¢nt iiicoine 442,627 520 Total 443,147 EXPENI)ITURE ON Raising funds 414.361 Page 7 coi)tinued...
Ark Con)munity Transport Ltd Notes lo the FiiihnciHI Slat¢meiits- contiijued for tlie Yeftr Ended 31 October 2025 COMPARATIVES FOR THE SEATEMINT OF FINANCIAL ACTIVITIES- continued Unrestticted fund NET INCOME 28,786 RECONCILIATION OF FUNDS Total funds brought forward 12,107 TOTAL FUNDS CARRIED VORWARD 40,893 TANGIBLI FIXII D ASSEI TS Improvements to property COST At l November 2024 and 31 October 2025 68,410 DEPRECIATION At l November 2024 Clidl'ge for yeai. 51,038 3,421 At 31 October 2025 54,459 P4[IT BOOK VALur At 3 1 October 2025 13,951 At 31 O¢tober 2024 17.372 STOCKS 31.10.25 31.10.24 Work-ii)-progress 8,720 8,720 io. DEBTORS: AMOUNTS VALLING DUE WITHIN ONE YEAR 31.10.25 31.10.24 VAT 2,545 Page 8 coiiiinued...
Ark Cominui)ity Transpoi't Ltd Notes lo the Finan£ig1 StaleEnenfs- continue for tlie Year Iided 3] October 2025 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.10.25 31.10.24 Ti'ade ciEditors Social security and other taxes VAT Olliei. creditors Accrued expenses 1.270 5,085 4,179 2,65 2,095 34,000 1,100 20,000 2,J50 28,705 44,025 12. MOVEMENT tN FUNDS Net movein¢nt in funds At 1.11.24 At 31.10.25 Uiir¢5tricteil Cuhds General fund 40,893 (36,5371 4,356 TOTAL IfuNDS 40,893 (36,537) 4,356 Net mov¢ment in funds, included in the above al'e as follows.. Incoming resources Resources expended Movement in funds Uiir¢5tricted fuiid5 General fund 381,997 {418,5341 (36,5371 TOTAL FUNDS 381,997 {418,534} {36,5371 Coinparativ¢$ for movement irt fuiidi Net moveinent in fuiids At 1.11.2J At 31.10.24 Uni'estrleted funds General fuiid 12.107 28,786 40,893 'roTAL FUNDS 12,107 28,786 40,893 Page 9
Ark commu1ltY Transport Ltd Notes to Ilie Fiiiaiici&l Slat¢m¢Rt5 - ¢oiilinued foi. tht Year Endeii 31 October 2025 12. MOVEMENT IN FUP4DS - ¢onllnutd Coinp&ralive nel tnovement in fuiids, included in the above are os follows.. Encomiiig resoui'ces Resouires exp¢nded Movement in funds Unreslrieled funds Geneval Thd 443,147 (414,3611 28,786 TOT AL FUNDS 443,147 (414,3611 28,786 A cui'rent year 12 months and prior year 12 nionths combined position is as follows.. Net movement in fvnds At 1.11.23 At 31.10.25 Unrestricted funds General fund 12,107 (7,7511 4,356 TOTAL FUNDS 12,107 (7,75 11 4,356 A cui'rent yeai. 12 moiiihs aiid pi'ioj. y¢ai' 12 months colbIned net movement in funds, ID¢lud¢d iii the above are as follows- Incoming r¢souTC¢S Resources expended Movement in funds Unrestricted fund5 G¢n¢ral fund 825,144 {832,895) 17,751) TOTAL FUNDS 825,144 (832,895) 17,751) 13. RELATED PARTY DISCLOSUREI S Th¢re weir iio ielated party trai)sa¢tlOMS foi. the year ended 31 October 2025. Page 10
Ark Commuiiity Transport Ltd Detailed Statement of fi jnxiicial Activities for tlie Year Ei nded 31 October 2025 31.10.25 31.10.24 INCOME AND ENDOWMENTS Other trad&ng activities Tj'ansport services 381,716 442,627 IDvestmeiit ineoine Interest r¢c¢ivable ttiding 281 520 Total incoilling resources 381,997 443,147 I XPENDITURE Support costs Management Wa¥¢s Pi'emises costs Insurance Telephone Direct motor expeTh5¢S Suiidries In)provements to property 259,261 4,515 492 916 143,425 14 3,421 257,807 3,467 1,985 855 138.071 335 3,421 412,044 405,941 Finance Subsci'iptions aiid lieen¢es Computei. expelises Prof¢ssivnal rets AccouiitanLy fees Repairs and I'enew&ls Bank charg¢5 29 455 4,500 1,250 61 651 6,000 1,250 248 210 256 6,490 8,420 Total I'esources expended 418,534 414,361 Net (expLndiluiY)lincome (36,5371 28,786 This page does not form pai't of the statutory fii)at)ci&l statenients Page 11