Company No.07987486 Charity No. 1146853 BASILDON COMMUNITY TRANSPORT SERVICE LTD Trustees, Report and Accounts For The Year Ended 31 March 2025 CONTENTS PAGE Trustees, Annual Report Reference and Administratlve det3 ils Statement from Independent Examiner Statement of Financial Activities Statement of Financial Position Notes to the flnancial statements 11 12 13 15 Trustees, Annual Report The trustees have pleasure in presenting their report and accounts for year ended 31 March 2025. The report complies wlth the Charlties Act 2011 and the Companies Act 2006, the Memorandum and Articles of Association, the Accounting and Reporting by Charities ststement of Recommended Pr3Ctice applicable to tharities preparing thelr accounts in accordance with the Financi31 Reporting stsndard 102 (FRS102Tr published in October 2019. The report and accounts also comply with 3nd are also prepared to meet the requirements of a director5, report and accounts for Companies Act purposes. Brief History The charitytook over the operations of another charitythat had been operating for over 25 years named BDVC on Isi April 2012. It stsrted trading on I. April 2012 The charltable company changed its name to Ba5ildon Communlty Transport Servlce on 19 March 2013. th Oblectlves and Actlvltles In settin8 Dur objectives and plannlng our activities, the Trustees have given carefLI consideration to the Charity Commission's general guidance on public benefit. All income recelved by the charity has been applied to the provision of the charity's aims. Our objectives can be summarlsed as follows.. To prolide transport options for people who fmd mainstream public trdngport difficult to acc¢ss due Lo agc, illness or geographical isolation. To assisl the charitable wod< of or¥￿1￿(LOnS cngaged in promoting SOii&il bcnet'its for such pcrsons through th¢ provision of appropriatc transport solutinns. To help minimize SOCiÉil cxclusion, by providllig affordable mobility accessible traiisport olu(iuns to needy individuals, ￿ld also provide sustainable transport bulutions to the communily slatutory organi2atious. The main actlvlties were as follows.. Dial a Ridc Scrvicc - designed for the rcbidents ot. Basildon who are unable tu acccss St￿dard vehicle due to a d isiibility. Minibus Brokcragc - con.si.8ts ot. a pool of vehicl¢s, providing groups with an option ot" using a vehicle when r¢quired without the expense of L>wninbr and running a vehicle them￿1Ve6. Social Car Sch¢m¢ - a service proNiding local journcys for rcsid¢nts who can access a sI(￿da￿d v¢hi¢le but are unable Lo use public transport, this since covid is no longcr provided due to a lack of volunteers but we actively tryin8 to recruit. To provide se￿]CeS promoting ftnobility and general health and wellbeing. To provide wheelchair loan and toenail cutting service at an affordable cost Achlevements and Performance In the twelve months leading up to 31 March 2025 we achieved the following {2024 figures are shown in bracketsl: 753 (517) individual membersbenefited from our activities 4(18) group mcmber8. giving other chariiable orsanizalions access to transportation for their events 26,699 (22,221) passenger journeys for the re.qidents uf BdSildon Provided Toenail cutting setvice 2,251 times (1,757) Flnanclal Revlew This financlal year produced an over311 Loss of £29,757 12024 £8,446I. Income totalled £390,853 (2024 £441,168) and expenditure £420,61012024 £449,614) Rèserve Policy . Our current policy Is, in normal circumstances, to alm to malntaln our reserves to provlde nine months of cover. However, in the last year, the level of General Funds of £213,279 expressed as expenditure of £420,610 equates to 6.08 months113St year 6.64 months) Given the current economic cllmate, and wSth the contlnuin8 uncertainty of the level of future funding, the Trustees feel that the maintaining of a high level of reserves is prudent. Trustees believe that the reserves, a5 set out in this report, will provide sufficient resources to provide sufficient worki ng capital for our needs and a Ilow us not only to maintain the existing services but also to implement our plans to move to a low/2ero emission vehicles Operatlng Envlronment Last year 2024 we received a grantfrom the NHS to provlde a bus route of £67,996. This year although we are showing a loss we can evidence growth in all our areas of service. It should be noted the impact of increased cost5 of the mlnimum wage and the additional increase In the employers national Insurance contributions., AIDng with dedication and hard work of all our team. Immedlate Challen8es The Trustees of Basildon Community Transport believe that, however challen8ing current conditions are, the Charity provides an e55enti31, viable service to the local community and will continue to do so over many years to come. The Future The current financlèl year is likely to remain extremely unpredictable, and therefore immensely challenging for the Charity. The Charlty were fortunate to receive a Mobillty Foundatlon Grant for 2025/27 which wlll help to introduce a new access to health transport services for people with mobllity issues. The Trustees have a policy of replacing vehicles once they approach the end of their serviceable life, partlcularlywhen the costs of malntainin8 the vehicles becomes signlficantly more expensive. The Trustees plan to replace the fleet of diesel busses currently In servlce, with low/zero emission vehlcles. Key Operatlng Risks The Trustees have a duty to identify and review all rlsks to whlch the Charity is exposed I positive and negative ) and carryout this duty and ensure appropriate controls are in place and any necessary action is tsken to mitigate such negative risks, These include strong governance, tOEether with clear operatin8 procedures and, where necessary, focussed training. There are anynumber of risks to the operating assumptions listed above. These include, but are not limited to, the following: l. Our assumptions on ongoing funding from Essex and 8asildon Councils are misplaced. Trustees believe that the reserves will be sufficient to maintain the existing sen4ices. Unexpected expendlture would mean that our reserves would fall at a faster rate than anticipated Structure. Governance and Management The company is governed by its Memorandum and Articles of Association incorporated on 13th March 2012 The directors of the company are alsc charity trustees for the purposes of charity law and under the companvs Articles are known as members of the Management Committee. The Management Committee,together with the Chief Executive Officer, meetat least four times a year. The Management Committee is responsible for the strategic dlrection and pollcy of the charity. New trustees are either advertised for in the loc31 press Dr Introduced v13 networking and all applicants are interviewed. Ski115 matching forms an important part of the selection proces5. The Chief Executive Off icer 15 resFJonsible for the day-to-day operational management of the Charlty. At the start of the financial year, the Company employed three full time staff., one admin 2 minibus drlvers, 2 part tlme mlnibus drivers and 4 part tlme admin. The Chief Executive Officer is on a consultant basis shared in partnership working with Brentwood Community Transport. In addition to their strategic and governance roles, the trustees support the operatlons and the Chlef Executlve Offlcer through supervlslon and application. Company Information Trustees Employees Clive Poel Grahame Poel Anthony Cole Chairman Treasurer Lynn Barden Brian Baker Peter Baker Brian Yateman Lisa Beavis Katy Brinkley Stephen Brownsdon Alan Churms Anthony Crawley Danica Daly Driver Driver Driver Driver Driver Administrator Driver Driver Driver Administrator -i¥ Kylie-Rae Evans Attz Emmanual Daren Hubbard Reilly Kelly Phillip O'connell Kerry Owers Emma Quick Gwyneth Rust Jamie Reed Jill Rivltt Sarah West Sharon Wornham Administrator Drlver Driver Administrator Driver Administrator Administrator Toenail Clrtter Driver Driver Toenail Cutter Administrator Consultant Tina Tickner Chlef Executive Officer shared with Brentwood Community Transport Company Information (continued) Charlty Number Company Number 1146853 07987486 Registered Office & Princi pa l Office The George Hurd Centre 1st Floor, Audley Way Basildon Essex SS14 2 FL Bankers CAF Bank Limited 25 Klngs Hill Avenue Kings Hill West M311ing Kent MEI9 4JQ Virgin Money Jubilee House Gosforth Newcastle upon Tyne NE34PL Aldermore Bank PIC St l Floor Block B Western House Lynch Wood PeterborouEh PE2 6FZ Metro 8ank PIC One Southampton Row LondDn WC18 SHA Cambridge & Counties 8ank Limited Charnwood Court New Walk Lei cester LEI 6TE Nationwide Building Society Nationwide House Pipers Way Swi ndon SN38 INW Independent Examiner John Eke F.C.l.E. Soarview 4 Stable Court Malboroijgh Devon. TQ7 3FB Sincere thanks go to all of our staff and everyone who has contributed to the success of the organ15ation; with a special thank you to our volunteers: Volunteer David Simms Signed by order of the Trustees. ve Poel Chairman Independent Examiner's Report to the Trustees of Baslldon Communlty Transport Service Limited ('the company.) I report tt) the Ghdrity truste&% oil my exiimindLion of the accounts of the Lompdny for the year endcd 31 ' MaTch 2025. which aT¢ b¢t out on pages 12 to 21. Responsibilitic5 Y4nd basis of report As the charity's Trustees of thc company (and also its direciors for the purposes of company law) you are r¢sponsiblc for die preparation of the accounts in accordanc¢ with th¢ requtrements of Tlic Companieq Act 2006 ('thc 2006 Act,) Having s&tisfia mysclf that tlie accounts are iiot requircd to be audit&l under Part A 6 of the 2006 Act and are cligrybl¢ for Inde￿ndent examindtsrfJL I report itl i"esp¢ct of my cxamination of your chdrity's dccounts under .qection 145 of the 2011 Act. In Ca￿Y1]Ig0utrny examination I have followed the&len￿al directionsgLvcn bythe Charity Commission under section 145 (5)(b) of thc 2011 Act. Independent examlner's stalement A$ the charity's income exceeded £250,(XKJ y()ur trxaminer mu4 be a membci of il bixly listed in sect￿￿ 145 of the ? O I l Act. I confirn? that l am qualified to undcrtakc th¢ examination by bein&T a mcmber and Fellowof the Association of ch￿lty Indepcndciit Examincr5, which is on¢ of the listed bodics. T have complclcd my cxamirtation andLonfirnthal no matters hav¢ come tsj my attention in coniie£tionwith th¢ xaminaiion giving the causc to believe: l. Accounting recordswerenotkept in respcL% of the Company as required bysection 386 of the 2006 Act. or 2. The aL¥ounts do not accord with thos¢ records. or -1. The accounts do not Luniply with the accountingiequirim¢nts of section 145 of the Charities Act 201 l other than any rcquireinent that thc accounts gLV¢ a 'true and fair view, which is not a matter considered as part ot'an independent examination: or 4. Thc accounts have not been prep￿ed in accordance with the methods and prinLiples of the Statemeni of RecommendedPracticel'oraccuuntingand reportingby charilies appliLabl¢ to chariti&s preparingthciril￿)lln£S in accordance witb the Financial Rcwrting Standard applicable in dic UK and Republic of Ireland (FRS 102) I have no concems andhavc c(￿e across no othcrmattcrs in connection with the examination to whicli attention should bedrawn in this rcpth in orderto enable a proper understanding of the aceountq to be reachcd. Date 22nd November, 2025 Signed John Robert Eke Fellow of the AsSOClation of Charty Independent Examiners Soarview, 4 Stable Court, Malborough, Devon TQ7 3F8 Statement of Flnanclal Activities for the Year Ended 31 March 2025 Unrestrlcted Funds 2025 2024 Further Detalls Income and endowments from: Donations and legacies Charitable Activities Investments 2,332 381,317 7,204 51,171 382,948 7.049 Total Expenditure on: 390.853 441,168 Raising Funds Charitsble activities Other Nll 420,610 449,614 Total Net Income {Expendlture) 420,610 129.757) 449.614 (8,4461 Transfer5 between funds Net Movement in Funds 129,757) 18,446) Reconclliatlon of Funds: Balances b/f 367.392 375,838 Balances c/f 337,63S 367.392 This SOFA incorporates an Income and Expenditure account as requlred under the Companles Act 2006. li Statement of Financial Posltlon as at 31 March 2025, Further detalls 2025 2024 Fixed Asset Tangible assets 124,356 111,488 Current Asset Debtors Cash at bank 26,636 238 865 265,501 35,218 272 312 307,530 Credltors Amounts falling due wbthln one year {52,222) {51,626) Total Current Llabllltles (S2,222) {51,6261 Net Current Assets 213,279 Total Assets less Current Llabllltles 337 635 367 392 Represented by Funds and Reserves: Restricted Funds Unrestrlcted Funds: Designated Fixed Assets Fund General Funds Transport Community Activities 124,356 111.488 64,083 149,196 115,821 140,083 Total Charity Funds 367 392 12 These financiul statements have been prepared in accordance with the 5peciol provision5 Aor small companles under Part 15 ol the Companies Act 2006 ond wlth Flnfmciol Reportlry Standord 102 For the year ended 31/03/2017 the compuny wos entitled to exemptlonAram aullt under Section 477 OA the Companles Art 2006 relating to smull companies th¢ mCmbe￿ havc not Tequircd the conipany to obtain an audit of its accounts for the year in question in aLcordancc wilh tscction 476, the dircctnrs ackiiuwlL.dBe their responsibiliti¢s for complying with the requirements of thc Acl witli respect to accounting reLords and the preparation of accounts The noles on pages J 5 to 20 fom] part of these financiitil statements This report and financial statements were approved by the members of the commlttee on November 2025 and are slgned on their behalf by: Clive Poel (Chairman) Company Registration Number: 07987486 ham oel {Treasurerl Charify Number: 1146853 13 Notes to the Financlal Statements Year Ended 31 March 2025 Accounting Pollcles Basis of accountlng The financial statements have been prepared under the historical cost convention, and in accordance with Accounting and Reporting by Charities: Statement of Recommended Practi applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities and comply with the Memorandum and Articles of Association of the Company and the Companies Act 2006. Income and endowments Income from donations and grants, including capital grants, is recognised when there is evidence ot entitlement, receipt is probable and its amount can be measured reliably, except as follows: a} when donors specify that donations and grants glven to the charity has a time related condition and must be used in future accountin8 periods, the income is deferred untll those periods. b) when donors impose pre-conditions which have to be fulfilled before the charSty becomes entitled to use such income, the income is deferred until the pre-conditions have been met. When donors specify that donations and grants, including capitsl grants, are for a particular restricted purpose, which do not amount to pre-conditions regarding entitlement, this income is included in incoming resources as restricted funds when receivable. Expendlture All expenditure Is accounted for on an 3ccruals basis. VAT is generallynot included in expenditvre as VAT is recoverable on the basis that passenger transport is zero-rated. Some expenditure, however, Is outside the scope of VAT and as this VAT is not recoverable it is included in expenditure, Governan¢e These costs which are included within expenditure on charitable actlvlties relate to complian with statutory requiremerrts. 14 Depreciation Majorexpenditure on tangiblefixed assets costing over £500 will be capitalised. The cost of other items is written off as incurred. Depreciation is calculated so as to write off the cost of the asset, less its estimated residual value, over the useful economic life of that asset on a straight-line basis as fdlows.. Annual Rate Wheelchairs Motor vehicles Taxation The company is a charity withln the meanlng of sectlon 505 of the Income and Corporation Taxes Act 1988. Accordinglyi the company can claim relief from taxation in respect of income or capital galns received, to the extent that such income or gains are applled to exclusively charitalye purposes. The majority of our transportation incomels 2ero rated with regard toVAT. This is in line with VAT Notice 744A March 2002 which allows zero rating when the vehicles used aredesigned or adapted to carry not less than ten passengers. 2. Inrome aDd EndoTh ments t'rom Ch2rfil2ble Actlvities Unrestrlcted 2025 Total 2025 Total 2024 Grants Fares & Contracts Membership Other Total 182,867 175,191 11,863 182,867 175,181 11,863 181,992 18D,260 8.498 381317 15 Grants Unrestrlcted Total 2025 Total 2024 Gener31 (Essex County Council) Basildon Borou8h Council Community Transport Community Activities Grant 103,367 103,367 103,367 52,300 27,200 52,300 52,625 27,200 26,000 182 867 182 867 181992 Fares and Contracts 2025 2024 Toenail Cutting Services Fares (section 19) Conce55ionary Fares (section 22) NHS Bus Route 36,132 3,640 135,419 24,629 3,391 84,224 175 191 180 260 2.3 Other Incomlng Resources 2025 2024 Bus Services Operating Grant 16 Expendlture on Charltable Activities 2025 2024 Transport Comm. unity Staff Costs Volunteer relmbursements Premlses Vehlcle running c05ts". Profit on Sale of Vehicle Maintenance Fuel Other Bank charges Legal & Professional Offlce: Stationery & Println8 Computer costs Sundry Expenses Independent Examination Depreciation 214,602 58,114 272,716 253,134 1,885 628 2,S13 220 (13,250) 53,140 17,782 21,436 356 450 (13,250) 53,140 17,782 21,436 474 84,638 21,570 20,725 303 8,750 118 150 1,218 12,200 3,625 3CKI 41,445 406 1,624 12,200 8,985 400 41,990 2,180 10.703 11.215 400 35,776 5,360 100 545 Tota I 355 189 61 Staff Costs: Gross Sa laries Employer Nl Employer Pension Training/ CRB Consultancy 218,130 5,964 2,615 660 199,730 3,901 2,966 1,130 272 716 Staff Nos., 2025 FfE 2024 FfE Full ti me Part time Total 16 18 16 18 17 Tangible Assets Wheel Chalrs & Equlpment Motor Vehides Total Cost 2024 209,837 As at start of year Additions 8,474 340 8,814 255,271 263,745 3tYJ,789 318,603 301,306 Sold Balance at year end 132,9501 276,839 {32.950} 285,653 137,5611 263,745 8,814 Depreciation A5 atstart of year Sold 6,630 145,627 (32.950) 152,257 {32.9501 154,Iy12 (37.561) Charge in year As atyearend 545 7,175 154,122 161,297 152,257 Net Book Value 1,639 122,717 124,3S6 111,488 Debtors 2025 1,799 11,014 8,633 2024 12,913 10,519 2,124 Trade debtors Other debtors- Vat -BSOG Prepawnents 18 Credltors: Amounts falling due wlthln one year 2025 23,517 24,742 2,094 2024 26,448 19,651 2,211 Trade creditors Other Payroll taxes, social securlty & union fees Deposits 7. Movement in General Fund5 Comrnunlty Artivities Transport 8ought forward l April 2024 Income 115,821 316 524 140,083 432,345 214,412 Expenses 355 189 77,156 148,991 205 Transfer Fixed Asset Fund Carrled Forward 31 March 2025 149 196 19 8. Movernent of Funds Unrestrlcted Funds General Designated Fund5 Fixed Assets Fund Total Funds Brought forward 01 April 2024 Incoming Resources Expenditure Transfer Transfer this year depn. Carried forward 255,904 390,853 (420,610) (54,858} 111,488 367,392 390,853 (420,610) 54,858 213 279 124 356 337 63S Transfers are in respect of changes to the Oesignated Fixed Assets Fund in respect of the increase in Flxed Assets and the depreclation charge for the year £41,990. Capltal Commitments The purchase of one bus had beèn contracted.