**Company Registered number: 07800298 Charity number: 1146311**
## **South East Dorset Community Accessible Transport**
## **Annual report and financial statements**
**For the year ending 31 March 2023**
**South East Dorset Community Accessible Transport**
## **Contents**
**For the year ended 31 March 2023**
||**Page**|
|---|---|
|Legal and administrative details|1-2|
|Report of the trustees|3-9|
|Independent Examiners’ Report|10|
|Statement of financial activities|11|
|Balance sheet|12|
|Notes to the financial statements|13-20|
**South East Dorset Community Accessible Transport**
## **Legal and administrative details**
|**Charity trustees:**||
|---|---|
|**(Directors)**|Hazel Walker – (Chair)|
||Paul Payne – (resigned – 14/09/2022)|
||Caroline King|
||Martin Davies – (resigned – 24/05/2022)|
||Phillip Tarrant|
||Vivienne Aird|
||Michael Wood|
||Rodney Darrington – (appointed – 01/06/23)|
|**Company number**|07800298|
|**Charity number**|1146311|
|**Registered office**|Shopmobility Castlepoint|
||Castlepoint Shopping Park|
||Castle Lane West|
||Bournemouth|
||BH8 9XA|
|**Operational offices**|Shopmobility Castlepoint|
||Castlepoint Shopping Park|
||Castle Lane West|
||Bournemouth|
||BH8 9XA|
|**Independent examiner**|Saffery LLP|
||Midland House|
||2 Poole Road|
||Bournemouth|
||Dorset|
||BH2 5QY|
|**Bankers**|Co-operative Bank|
Page 1
**South East Dorset Community Accessible Transport**
## **Legal and administrative details**
|**Staff**|Natascha Mc Allister|**sedcat** Chief Officer|
|---|---|---|
||Mark Bennett|Office Supervisor|
||Kim Martin|Assistant/ Booking clerk|
||Cherie Savage|Assistant/Booking clerk|
||Faith Marriott|Assistant/Booking clerk|
||Beverley Best|Saturday Shopmobility clerk|
||Nick Farley|Driver/ Support staff|
||Harvey Harkishin|Casual Driver/Fleet Supervisor|
||Michael Odey|Casual Driver|
||Adrian Bramley|Casual Driver|
||Sam Sansome|Casual Driver|
||Andy Blackmore|Casual Driver|
||Pedro Neves|Casual Driver|
We are of course indebted to the many volunteers who give their time so willingly to enable **sedcat** to offer its services.
Page 2
**South East Dorset Community Accessible Transport**
## **Trustees Report**
## **The Trustees present their report, together with the accounts for the year to 31 March 2023** .
## **Structure and governance**
**sedcat** was set up in April 2012. Prior to that Community Transport had been run by Bournemouth Council for Voluntary Service (BCVS). Trustees of BCVS felt that the service would be better suited to be a standalone charity and steps were taken during 2011/12 to enable the setting up of **sedcat** . Some of the BCVS trustees became trustees of **sedcat** . On 1 April 2012 all the staff that had worked for Community Transport under BCVS were transferred (TUPE) to the new charity and the services continued as before. Funds were also transferred at that time.
**sedcat** is both a registered charity and a company limited by guarantee, and the directors for both are the same.
**sedcat** is governed by the Memorandum and Articles of Association dated 15 September 2011.
The services are available to anyone who is unable to use public transport due to disability, poor health or from a disadvantaged background.
The Local Authority originally Bournemouth Borough Council (now BCP Council) provided funding under a contract for the services while part of BCVS and BCP Council agreed that the contract and funding be continued with **sedcat** .
The Board of Trustees currently has 6 members and meets at least 3 times a year. There are 2 vacancies on the Board.
Three places on the Board are retained for co-opted members who are recruited for specific skills. Those who are interested in becoming co-opted members of the Board are invited to visit the charity and to learn about its work. They are then interviewed to ensure their suitability for office. If successful they are invited to observe a Board meeting before being formally nominated and voted on to the Board.
New members of the Board are nominated and selected by the Directors at the Annual General Meeting. Currently, one third of the directors retires each year by rotation and is eligible for re-election.
## **Risk management**
The trustees have conducted a review of the major risks to which the charity is exposed. Where appropriate systems or procedures have been established to mitigate any impact they may have on the charity. Risks are minimised by the implementation of internal control procedures for authorisation of all transactions. Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors to the premises. These procedures are regularly reviewed to ensure they continue to meet the needs of the charity.
## **Charitable Objectives**
_To provide transport facilities in Bournemouth and surrounding areas for people who have special need of such facilities because of age, sickness or disability (mental or physical), poverty, people with young children, or those living in isolated areas where there are no adequate public transport facilities and others socially excluded from society (being excluded from society, or part of society, as a result of being a member of a socially and economically deprived community)._
Page 3
## **South East Dorset Community Accessible Transport**
## **Public Benefit Statement**
In considering its future strategy, aims and objectives, the charity trustees have paid due regard to the Charity Commission’s guidance on Public Benefit. The trustees are satisfied that through its primary activities the charity provides identifiable benefits consistent with its charitable objects. The trustees do not consider that these activities produce any identifiable detriment or harm. The trustees are satisfied that any private benefit is incidental to its public benefit activity.
## **Aims**
**sedcat** has four overall aims to achieve its vision and mission: -
1. Provide affordable fully accessible transport in South East Dorset
2. Regularly review the local demand for accessible transport and where possible operate and support services to meet it
3. To take a strategic lead to further the development and provision of accessible transport services in the local area
4. Act as a voice on behalf of local service users, community groups and voluntary and charitable organisations requiring accessible transport
## **How we have achieved our Aims over the last reporting period**
## **Provide affordable fully accessible transport within South East Dorset**
Continuing to provide transport services at drastically reduced rates. The trustees made a decision again not to increase **sedcat** prices taking into consideration the increase in the cost of living our service users face in these current uncertain economic times and the impact this is having on their disposable funds.
## **Regularly review the local demand for accessible transport and where possible operate and support services to meet it**
**Sedcat’s** aim is to forge collaborative partnerships with other Charities and other associations that assist older people, people with disabilities and other vulnerable people, young and old in the local area ensuring their transport needs are addressed.
**sedcat** meets with the local link workers and social prescribers monthly to assess the transport needs of the community and rely on referrals to ensure we are meeting the needs of the community.
## **To take a strategic lead to further the development and provision of accessible transport services in the local area**
**sedcat** sits on the **BCP Council Age Friendly Communities Forum** who are a group of committed local partners working together to adopt the World Health Organizations vision to become an Age Friendly Community.
Age Friendly Communities enable people to continue to live the life they wish by participating in the activities that they value, living in homes that meet their needs and have their experiences and knowledge valued by their communities. Transport is one of the key focus areas where the aim is to improve older adults’ experience of public and community transport and their ability to feel part of their community and create better access to community transport.
Page 4
## **South East Dorset Community Accessible Transport**
## **Act as a voice on behalf of local service users, community groups and voluntary and charitable organisations requiring accessible transport**
Over the last reporting period **sedcat** were a part of a project where we investigated the impact and benefits of Community Transport in helping people maintain contact with friends, family and the broader community and reducing loneliness. The survey was designed to give us an understanding of the experiences of people who are benefiting from or supporting community transport services.
There is a growing interest in the impact of community-led solutions in driving inclusive transport and the final outcomes were presented at a national event which showcased the results of the Tackline Loneliness through Community Transport project which delivered support to around 2000 people across the England.
## **Achievements and performance**
**sedcat** continued to grow our services in the Poole area (BH12 – BH18) and through the generous Grant from the Community Transport Association we were able to also offer lunch outings to the Poole residents. Our membership base also grew in the Poole area and we now have 56 new members from the area
**sedcat** launched its MIDAS (Minibus Driver Awareness Scheme) Training programme and this year trained 4 of our own drivers as well as 3 external candidates. The Drivers are trained to the national standard for driving minibuses as permitted within the scope of their Driving Licenses, up to a maximum capacity of 16 passengers and includes an element of Accessibility and how to strap in wheelchairs whilst in transit.
**sedcat** has also been successful in accessing Grants from the following funders and is extremely grateful for the help received during this period:-
## **Castlepoint Shopping Centre**
This Grant assists us in running the Shopmobility side of the Charity where we hire out mobility equipment not only at Castlepoint Shopping Centre but also to anyone who requires mobility equipment on a longer loan period. Castlepoint also provide **sedcat** with the use of premises at the Shopping Centre and electricity.
## **Alice Ellen Cooper Dean Charitable Trust The Albert Hunt Trust**
These two Grants received went towards providing a Hospital Transport service in the Poole area
## **Community Transport Association**
This project was a sub-Grant through the DfT (Department for Transport) to investigate the impact and benefits of Community Transport in helping people maintain contact with friends, family and the broader community and reducing loneliness. This Grant enabled us to have the funding to offer a lunch outing service in the Poole area, contributed towards our Bournemouth Lunch outings as well as support to recruit more volunteer drivers.
## **Motability Scheme**
This very generous Grant is to enable **sedcat** to expand services even further into the Christchurch and Ferndown area and the funds are allocated towards Capital Costs for purchasing 2 new vehicles and Human Capital Development as well as Overhead costs for a period of 3 years.
Page 5
**South East Dorset Community Accessible Transport**
## **SEDCAT SERVICE BREAKDOWN**
In order to use **sedcat** services regularly you need to become a member for a nominal fee of £10 annually. This ensures we are covered for insurance purposes under Public Liability cover. Over the past reporting period we have seen our membership grow by 27% again post the pandemic.
||||
|---|---|---|
||**2021/2022**|**2022/2023**|
||||
|**BAT Bus New(BH)**|158|217|
||||
|**BAT Bus Ren(BH)**|187|207|
||||
|**BAT Bus New(P)**|0|37|
||||
|**Shopmobility New**|38|42|
||||
|**Shopmobility Ren**|30|22|
||||
|**Totals**|**413**|**525**|
## **BAT BUS**
The BAT bus offers a door-to-door bus service making use of accessible buses that have a lift/ramp and accessible steps to make it easy to get on and off and are also suitable for people who use manual or powered wheelchairs. Carers, can also travel on BAT Bus.
Currently **sedcat,** has two accessible Minibuses available which operate under a Section 19 License. **sedcat** also has access to a Minibus provided by BCP Council when required for which **sedcat** also holds the Section 19 license for.
Shopping trips are scheduled to run 4 days a week to Castlepoint and Boscombe Sovereign shopping centres, and twice weekly Lunch outing trips to local places of interest. During the reporting period **sedcat** also offered Lunch outing Trips to the Poole area twice a month.
The provision of secure parking for 2 vehicles is provided by the Sovereign Centre at Boscombe and drivers are permitted to park free of charge whilst working. The other minibus is parked at Castlepoint Shopping Centre.
In total **1552** BAT Bus Lunch Outings and **1612** BAT Bus Shopping Outing passenger journeys were made in 2022/23, (2021/22 collectively = 1937).
## **OTHER OUTINGS**
**sedcat** also officially launched Other Outings which sees us collaborating with other Charities in providing much needed accessible transport to those that need it most to get them out and about, helping to reduce social isolation and loneliness.
In total **sedcat** provided **82** other outing trips to **361** passengers during the reporting period.
Page 6
## **South East Dorset Community Accessible Transport**
## **HOSPITAL HOP**
The Hospital Hop Service was introduced in May 2017 to address poor provision of accessible transport to local hospitals. Wheelchair accessible MPV transport to Bournemouth, Christchurch and Poole Hospitals was offered to registered service-users during weekdays. Currently **sedcat** has two accessible MPV vehicles operating under a Section 19 License. This service is accessible to residents within post codes BH1 – BH18.
In total **3038** passenger journeys were made in 2022/23 (2021/22: **1948** ).
## **SHOPMOBILITY**
In June 2021 **sedcat** signed a new peppercorn lease with the Landlords of Castlepoint and now occupy a building at the newly renovated centre. This lease requires that in return we offer a Shopmobility service to the local residents who struggle with mobility issues so they may shop at Castlepoint with leisure. **sedcat** Shopmobility hires battery operated scooters, power wheelchairs and push wheelchairs to people who need them.
In the year 2022/23, Shopmobility hired **706** vehicles (2021/22: 401 vehicles). In addition, vehicles were hired on a long loan (longer than 1 day) totalling **1056** days (2021/22: 971 days).
**sedcat** Long Loan scheme has really grown over the last reporting period, as Bournemouth is a favourite summer destination for tourists. We are one of the most prominent Shopmobility schemes in the area and re-joined Shopmobility UK as a member and our Chief Officer now sits on the Shopmobility UK management board.
## **COMMUNITY CAR SCHEME**
The Community Car Scheme offers a door-to-door service by volunteers using their own cars. Volunteers are repaid for their mileage at the current HMRC agreed rate of 45p per mile. Clients are charged based on their mileage.
During 2022/2023, **2650** (2021/22: **1305** ) journeys were made.
## **Breakdown of Stats of the last two reporting periods**
|||||||
|---|---|---|---|---|---|
|||**2021/2022**|**2022/2023**|||
|||||||
||**Community Cars**|**1305**|**2650**|**103% increase**||
|||||||
||**Hospital Hop**|**1948**|**3038**|**56% increase**||
|||||||
||**BAT BUS Lunch outing**|**488**|**1552**|**218% increase**||
|||||||
||**BAT BUS Shopping outing**|**1394**|**1612**|**16% increase**||
|||||||
||**Outings other**|**12**|**82**|**583% increase**||
**sedcat** are happy to report the increase in services again since the affects of the pandemic have subsided but now more than ever has it been vital to provide a service to get people out of social isolation and loneliness.
Page 7
## **South East Dorset Community Accessible Transport**
## **VOLUNTEERS**
**sedcat** values the people who volunteer their time and experience. All volunteers are interviewed, and appropriate DBS checks are undertaken, along with personal references. Most of the volunteers provide car journeys under the Social Car Scheme, so additional checks are made regarding suitability of car, insurance, driving licence etc. Other volunteers are deployed in the offices at Shopmobility, and they undertake a range of activities including general office work, hiring out mobility equipment etc.
We continue to assess volunteering opportunities as **sedcat** has identified the impact volunteering opportunities have on people, providing a platform to give people an opportunity to give back to the community and at the same time bring them too, out of loneliness.
## **Ensuring that services remain relevant and accessible to the public**
All **sedcat** services are promoted widely using a varied range of media, outlets, displays etc. **sedcat** undertakes surveys among their clients, and actively promotes feedback and complaints from users. We strive to meet current need as well as identifying gaps in services. **Sedcat** is a member of the CTA (Community Transport Association) and one of the providers of community transport services that fulfil a social purpose and community benefit. The CTA provide their members with new ways and opportunities to develop community led solutions that will improve access and inclusion within transport and **sedcat** actively engages with other Community Transport members to share and learn from best practice.
## **Identify gaps in service**
The organisation is guided by its charitable objectives and services are measured for mission impact and value to beneficiaries.
Since **sedcat** has forged relationships with other Charitable organizations to identify any gaps the Christchurch (BH23) area has been identified as an area of growth to offer our services in and it is with this that we were approached by another Charity, Christchurch Community Partnership to take over the provision of transport services to get vulnerable community members in BH 23 to their vital medical, hospital and self-care appointments and in the new year will be expanding into the area.
## **Plans for the future**
The Trustees and management of **sedcat** conducted a face to face strategy meeting and the following focus areas have been identified for the next reporting period:
1. Review of all Policies and Procedures with focus on Health and Safety
2. To develop the Hospital Hop and Community Car provision within the Christchurch, Ferndown and Wimborne areas.
3. Create more awareness to pertinent stakeholders in the BCP Conurbation, ie: NHS ICP (Independent Care Partnership), BCP Councillors and link with BCP’s 5 year strategic plan
4. Focus on recruiting more diverse Board of Trustees
5. Grow our Human Capital Resources to support our growth and focus on training and development of staff and volunteer skills
6. Become disability ambassadors for various disabilities and find partners to collaborate with to create awareness around various disabilities so we can better support our client needs
7. Grow our Social Media presence through Marketing initiatives
Page 8
**South East Dorset Community Accessible Transport**
## **Financial review**
BCP Council provide some funding to **sedcat** , namely towards the BAT bus, Shopmobility and Social Car Scheme. In addition, Castlepoint Shopmobility receives a small grant from the Castlepoint Management /tenants and this includes costs for a service on Saturdays. The Castlepoint landlords also provide a serviced office space. The Charity recognise that additional funds need to be raised, and this is done by a combination of applying for Grants, donations, and client charges.
During the year total income raised was £242,685. Voluntary income increased significantly to £76,097, largely due to a generous grant from Motability.
Income from charitable activities is split between income raised for the Social Car Scheme, Bournemouth Accessible Transport and Castlepoint Shopmobility.
Expenditure during the year was £191,764 which meant a surplus of £50,921 was generated. This will be spent during 2023.
## **Reserves policy**
In line with the Charity Commission advice **sedcat** has a reserves policy to ensure viability beyond the immediate future and to provide continuity of service over the longer term. Unspent money is allocated to 2 different types of fund in the accounts - designated and unrestricted. **sedcat** is particularly aware of the need to cover contingency liabilities such as gaps in funding streams, cash flow and meeting the redundancy payments to staff in the event that the services come to an end, or that **sedcat** itself should be forced to close and holds unrestricted reserves equivalent to approximately six months operating costs. At the year-end Restricted funds equated to £82,966 (2022: £7,229). Unrestricted reserves equated to £24,874 (2022: £49,690) of which an amount of £23,590 is designated to redundancy costs and other liabilities in the event of closure. Capital and reserves equated to £107,840 and cash in bank equated to £151,240.
## **Trustee’s responsibility**
The overall legal responsibility for **sedcat** rests with trustees (who are also directors of **sedcat** for the purposes of company law). The current board members will be eligible to stand for re-election and there is a further vacancy for a new trustee.
We are required under Company Law to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the company and of the surplus or deficit for that period. In preparing these financial statements we are required to; -
- Select suitable accounting policies and apply them consistently
- Make reasonable and prudent judgements and estimates
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue to be in business
We are responsible for
- Keeping proper accounting records
- Safeguarding the company’s assets
- Taking reasonable steps for the prevention and detection of fraud
## **Small company provisions**
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
## 28 November 2023
This report was approved by the Board on ………………………….
Hazel Walker
## **Chairman**
Page 9
**South East Dorset Community Accessible Transport**
## **Independent examiners’ report for the year to 31 March 2023**
I report on the accounts of the company for the year ended 31 March 2023, which are set out on pages 11 to 20.
## **Respective responsibilities of trustees and examiner**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **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 undertaken 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**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.
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 in order to enable a proper understanding of the accounts to be reached.
## **C Baleri ACA CTA**
## **For and on behalf of**
Saffery LLP Midland House 2 Poole Road Bournemouth BH2 5QY
## Date: 30 November 2023
Page 10
## **South East Dorset Community Accessible Transport**
## **Statement of financial activities For the year to 31 March 2023**
|**Notes**
**Income from:**
Donations
**2**
Activities for raising funds
**4**
Charitable activities
**3**
**Total income**
**Expenditure on:**
Charitable activities
**5**
**Total resources expended**
**6**
Net income / (expenditure)
Transfers
**Net movement in funds**
**Total funds at 1 April 2022**
**Total funds at 31 March 2023**|
**Unrestricted**
**£**
4,497
298
58,393
63,188
88,004
88,004
(24,816)
-
(24,816)
49,690
24,874|
**Restricted**
**£**
71,600
-
107,897
179,497
103,760
103,760
75,737
-
75,737
7,229
82,966|**Total **
**2023 **
**£**
76,097
298
166,290
242,685
191,764
191,764
50,921
-
50,921
56,919
107,840|**Total**
**2022**
**£**
5,782
474
147,840|
|---|---|---|---|---|
|||||154,096|
|||||190,090|
|||||190,090|
|||||(35,994)
-|
|||||(35,994)|
|||||92,913|
|||||56,919|
Page 11
**South East Dorset Community Accessible Transport**
## **Company Registration Number: 07800298**
## The notes on pages 13 to 20 form part of these financial statements **Balance sheet As at 31 March 2023**
|**Notes**
**Fixed assets**
Tangible fixed assets
**8**
**Current assets**
Stock
Debtors and prepayments
**9**
Cash at bank, Building Society and in
hand
**Creditors – amounts falling due with**
**one year**
Creditors and accruals
**10**
Net current assets
Net assets
**Funds**
Unrestricted
**12**
Restricted
**11**|**ddddd2023**
**£**
**£**
2,303
150
3,444
151,240
154,834
49,297
105,537
107,840
24,874
82,966
107,840|**ddddsssssd2022**
**£**
**£**
3,504
150
3,488
70,219
73,857
20,442
53,415
56,919
49,690
7,229
56,919|**ddddsssssd2022**
**£**
**£**
3,504
150
3,488
70,219
73,857
20,442
53,415
56,919
49,690
7,229
56,919|
|---|---|---|---|
||||56,919|
||||49,690
7,229|
||||56,919|
In preparing these financial statements:
- a) The directors are of the opinion that the charitable company is entitled to exemption from audit conferred by Section 477 of the Companies Act 2006.
- b) No notice has been deposited under Section 476 of the Companies Act 2006, and
- c) The director acknowledges her responsibilities for:
- i) ensuring the company keeps accounting records which comply with sections 386 and 387 of the Companies Act 2006, and
- ii) preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit or loss for the financial year in accordance with the requirements of Section 394 and 395 of the Companies Act 2006.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
28/11/2023 The financial statements were approved by the board of directors on ……………………. and signed on their behalf by:
Hazel Walker
Page 12
**South East Dorset Community Accessible Transport**
**Notes to the accounts For the year ended 31 March 2023**
## **1 Accounting policies**
- a) **Basis of accounting**
The financial statements have been prepared under the historical cost convention. 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) (effective 1 January 2019) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Companies Act 2006 and Charities Act 2011.
South East Dorset Community Accessible Transport constitutes a public benefit entity as defined by FRS 102.
The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.
## b) **Cashflow statement**
The charity has taken the exemption provided in Update Bulletin 1 updating Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) allowing small charities not to prepare a cash flow statement.
## c) **Voluntary income**
Donations represent voluntary amounts received during the period.
## d) **Grants receivable**
Income from grants is included in the accounts in the year of receipt, with adjustments for amounts received in advance being carried forward as deferred funding.
## e)
## **Expenditure**
All expenditure is classified under the Charity’s principal categories of charitable and other expenditure and by the type of expense.
## f) **Operating leases**
Rentals applicable to operating leases where substantially all the benefits and risks of ownership remain with the lessor are charged to the income and expenditure account as incurred.
Page 13
**South East Dorset Community Accessible Transport**
## **Notes to the accounts For the year ended 31 March 2023**
## g) **Fund accounting**
General unrestricted funds comprise the accumulated surplus or deficit on income and expenditure account. They are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity.
Restricted funds are funds subject to specific restricted conditions imposed by donors.
Designated funds are funds which have been set aside at the discretion of the Trustees for specific purposes.
## h) **Tangible fixed assets**
Expenditure on fixed assets for use by the Charity is capitalised.
Depreciation is charged at the following rates:
Equipment 25% straight line over expected period of use Vehicles 25% straight line over expected period of use
## i) **Taxation**
The Charity is not liable to direct taxation (Income Tax) on its income as it falls within the various exemptions available to registered charities.
The Charity is not registered for Value Added Tax (VAT) and is therefore unable to reclaim any input tax is suffers on its purchases. Expenditure in the Accounts is therefore shown inclusive of VAT where appropriate.
## j) **Stock**
Stock of stationery is valued at the lower of cost and net realisable value.
## k) **Financial instruments**
The charity has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are recognised initially in the accounts at transaction price, including any transaction costs. At the end of each accounting period, basic financial instruments are recognised at amortised cost. For debt instruments this is calculated using the effective interest rate method.
## l) **Reserves policy**
The charity’s reserves policy is in line with the Charity Commission advice to ensure viability beyond the immediate future and to provide continuity of service over the longer term. **Sedcat** is particularly aware of the need to cover contingency liabilities such as leases, loans and redundancy payments to staff in the event that the services come to an end, or that **sedcat** itself should be forced to close.
Page 14
**South East Dorset Community Accessible Transport**
## **Notes to the accounts**
**For the year ended 31 March 2023**
## m) **Pension scheme**
Employer contributions to the South East Dorset Community Accessible Transport Personal Pension Plan, employees’ personal pensions and other agreed schemes are charged to the Statement of Financial Expenditure as incurred in the accounting year.
## n) **Critical estimates and judgements and key courses of estimation uncertainty**
In the application of the Charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision effects both current and future periods.
## **2 Voluntary income**
|Bournemouth
Accessible
Transport
Social Car Fund
General donations
Motability income|**Unrestricted **
**£ **
666
810
3,021
-
4,497|**Restricted **
**£ **
-
-
-
71,600
71,600|**Total**
**2023**
**£**
666
810
3,021
71,600
76,097|**Unrestricted**
**£**
20
5,360
402
-
5,782|**Restricted **
**£ **
-
-
-
-
-|**Total**
**2022**
**£**
20
5,360
402
-|
|---|---|---|---|---|---|---|
|||||||5,782|
Page 15
**South East Dorset Community Accessible Transport**
## **Notes to the accounts**
## **For the year ended 31 March 2023**
## **3 Incoming resources from charitable activities**
|**Unrestricted**
**£**
**Social Car Scheme**
Grants
-
Fees
13,117
Membership
10
**Bournemouth Accessible**
**Transport (BAT)**
Bournemouth
Council
-
Health Trust
Grant
-
Other Grants
3,333
Membership
fees
3,019
Fares
24,913
Fuel Rebate
1,932
**Castlepoint Shopmobility**
Grants
-
Visitor and
longer loan hire
8,648
Membership
826
Other income
2,445
Trade income
150
**Total**
58,393|**Restricted**
**£**
19,571
-
-
37,791
-
32,200
-
-
-
18,335
-
-
-
-
107,897|**Total**
**2023**
**£**
19,571
13,117
10
37,791
-
35,533
3,019
24,913
1,932
18,335
8,648
826
2,445
150
166,290|**Unrestricted **
**£ **
-
5,167
140
-
-
16,667
3,168
18,451
1,815
1,000
6,894
781
1,804
317
56,204|**Restricted**
**£**
20,614
-
-
37,791
1,195
12,098
-
-
-
19,938
-
-
-
-
91,636|**Total**
**2022**
**£**
20,614
5,167
140
37,791
1,195
28,765
3,168
18,451
1,815
20,938
6,894
781
1,804
317|
|---|---|---|---|---|---|
||||||147,840|
## **4 Incoming resources from activities for generating funds**
|Castlepoint Shopmobility – fundraising
Social Car Scheme - fundraising
Bournemouth Accessible Transport|**Total**
**2023**
**£**
89
124
85
298|**Total**
**2022**
**£**
5
469
-|
|---|---|---|
|||474|
Incoming resources from activities for generating funds were unrestricted in both years.
Page 16
**South East Dorset Community Accessible Transport**
## **Notes to the accounts**
## **For the year ended 31 March 2023**
## **5 Costs of charitable activities**
|
Staff salaries, pensions
and expenses
Staff training
Volunteer expenses
Post & stationery
Subscriptions
Telephone
Insurance
Advertising
Vehicle hire
Vehicle expenses
Depreciation
Office equipment
Recruitment
Rates
Refreshments
Premises expenses
Bank charges
Cleaning
IT support
Central support costs
Trade equipment
Sundry expenses
Accountancy|**Unrestricted**
**£**
81,734
-
454
-
236
-
-
-
-
-
1,300
-
446
93
291
-
1,111
-
2,127
-
-
-
212
88,004|**Restricted**
**£**
55,860
60
10,233
1,998
153
1,900
1,248
1,574
290
20,852
-
677
-
186
-
286
-
1,357
1,203
3,723
-
-
2,160
103,760|**Total**
**2023**
**£**
137,594
60
10,687
1,998
389
1,900
1,248
1,574
290
20,852
1,300
677
446
279
291
286
1,111
1,357
3,330
3,723
-
-
2,372
191,764|**Unrestricted**
**£**
68,353
-
40
-
17
-
-
-
-
-
1,674
-
1,029
-
200
100
937
-
7,809
-
20
71
242
80,492|**Restricted**
**£**
47,857
1,800
4,244
2,458
161
3,943
2,016
1,444
304
25,583
9,818
1,568
-
396
-
1,273
-
757
937
3,300
-
-
1,739
107,582|**Total**
**2022**
**£**
116,210
1,800
4,284
2,458
178
3,943
2,016
1,444
304
25,583
11,492
1,568
1,029
396
200
1,373
937
757
8,746
3,300
20
71
1,981|
|---|---|---|---|---|---|---|
|||||||188,074|
Page 17
**South East Dorset Community Accessible Transport**
## **Notes to the accounts For the year ended 31 March 2023**
## **6 Total resources expended by activity**
|Social Car scheme
Bournemouth
Accessible
Transport (BAT)
Castlepoint
Shopmobility
BAT - Department
of Transport
minibus|**Unrestricted**
**£**
31,201
34,960
21,843
-
88,004|**Restricted**
**£**
18,957
63,955
20,848
-
103,760
|**Total**
**2023**
**£**
50,158
98,915
42,691
-
191,764|**Unrestricted**
**£**
19,385
40,101
21,006
-
80,492|**Restricted**
**£**
21,885
55,800
22,096
9,817
109,598|**Total**
**2022**
**£**
41,270
95,901
43,102
9,817|
|---|---|---|---|---|---|---|
|||||||190,090|
## **7 Staff costs**
|Salaries, NIC and pensions
Staff expenses
Staff training|**2023**
**£**
135,957
1,637
60
137,654|**2022**
**£**
115,847
363
1,800|
|---|---|---|
|||118,010|
Included in the above are social security costs of £6,456 (2022: £4,296).
The average number of employees during the year was 14 (2022: 13).
No employees received emoluments in excess of £60,000 in the period (2022: none).
Page 18
**South East Dorset Community Accessible Transport**
## **Notes to the accounts For the year ended 31 March 2023**
## **8 Tangible fixed assets**
|**Cost**
1 April 2022
Additions
Disposals
31 March 2023
**Depreciation**
1 April 2022
Charge for the period
On disposals
31 March 2023
**Net Book Value**
31 March 2023
31 March 2022|**Equipment**
**£**
8,127
100
-
8,227
6,839
376
-
7,215
1,012
1,288|**Vehicles**
**£**
100,096
-
-
100,096
97,880
925
-
98,805
1,291
2,216|**Total**
**£**
108,223
100
-|
|---|---|---|---|
||||108,323|
||||104,719
1,301
-|
||||106,020|
||||2,303|
||||3,504|
|**9**
**Debtors and prepayments**
Trade Debtors
Outstanding project income
Other debtors
**10 Creditors and accruals**
Trade creditors
Accruals and deferred income
PAYE and NI
Pensions
All creditors are due within one year.||**2023**
**£**
250
223
2,971
3,444
**2023**
**£**
-
45,151
3,520
626
49,297||**2022**
**£**
**-**
260
3,228|
|---|---|---|---|---|
|||||3,488|
|||||**2022**
**£**
2,212
15,563
2,158
509|
|||||20,442|
||||||
Page 19
**South East Dorset Community Accessible Transport**
## **Notes to the accounts**
**For the year ended 31 March 2023**
## **11 Restricted funds**
|**Current year**
Social Car Scheme
Castlepoint Shopmobility
Bournemouth Accessible
Transport (BAT)
BAT - Department for
Transport Minibus
Motability grant|**01/04/2022**
**£**
(558)
(6,429)
16,608
(2,392)
-
7,229|
**Incoming**
**£**
19,571
18,335
69,991
-
71,600
179,497|**Outgoing**
**Transfer**
**£**
**£**
28,957
-
20,848
-
53,955
-
-
-
-
-
103,760
-|**31/03/23**
**£**
(9,944)
(8,942)
32,644
(2,392)
71,600|
|---|---|---|---|---|
|||||82,966|
Restricted funds in deficit above continue to be funded post year-end. A grant from Motability was received in early 2023 which will be utilised over the next financial year.
|**_Prior Year_**
**01/04/21**
**Incoming Outgoing**
**Transfer**
**£**
**£**
**£**
**£**
Social Car Scheme
713
20,614
21,885
Castlepoint Shopmobility
(4,271)
19,938
22,096
Bournemouth Accessible
Transport (BAT)
21,324
51,084
55,800
BAT - Department for Transport
Minibus
7,425
-
9,817
25,191
91,636
109,598
**12 Unrestricted funds**
**2023**
**£**
Designated funds
Funds set aside to protect against the loss of currently funded
projects
Funds set aside for redundancy costs and other liabilities in the
event of closure
1,284
23,590
General unrestricted funds
-
24,874|-
-
-
-
-|**31/03/22**
**£**
(558)
(6,429)
16,608
(2,392)
7,229
**2022**
**£**
9,379
33,865
6,446
49,690|
|---|---|---|
||||
## **13 Trustees’ expenses and related party transactions**
During the year no remuneration was paid to the Trustees and no Trustee received reimbursement for expenditure (2022: none).
There were no related party transactions during the year (2022: nil).
Page 20