2021-06-30-accounts

THE WESTERN DALES COMMUNITY BUS SERVICE LIMITED (A Company for which the liability for Members is limited by Guarantee)

Company Registered Number 8121670

Charity Registered Number 1150051

REPORT OF THE CHARITY TRUSTEES

AND ACCOUNTS

FOR THE YEAR ENDED 30[TH] JUNE 2021

Registered Office The Cottage Flintergill Dent Sedbergh LA10 5QR

REPORT of the TRUSTEES of the WESTERN DALES COMMUNITY BUS SERVICE LTD

(Registered Number 8121670) (Charity Number 5150051)

Chairman and Trustee Trustees

J R Cairns P M Ayers N J Cleeveley E C Nuttall M G Staf

Company Secretary

G Nuttall

PRINCIPAL ACTIVITY

The principal activity of the Company is the provision of a community transport service for the benefit of the inhabitants of the Western Dales, inside and outside the Yorkshire Dales National Park.

ENSURING OUR WORK DELIVERS OUR AIMS

We review our aims, objectives and activities each year. The review set out below looks at the success of each key activity and the benefits they have brought to each group of people we are set up to help. The review also helps us ensure our aims, objectives and activities remained focused on our stated purposes. We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and when planning our future activities. In particular the trustees consider how planned activities will contribute to the aims and objectives they have set.

Review of the Year 1 July 2020 – 30 June 2021

Services

Like everyone else in 2020-21, the Covid-19 pandemic had a major impact on the Western Dales Bus. We were not able to operate at all for 25 weeks of the year, and when we did run services, we reduced the maximum number of passengers carried from sixteen to six to maintain social distancing. We also had to adopt other mitigation measures including additional cleaning procedures, adding Perspex driver screens and enabling contactless card payments for tickets.

Year Weeks operating Total Passenger Journeys	Year Weeks operating Total Passenger Journeys	Year Weeks operating Total Passenger Journeys	Average Weekly
Passenger	Journeys
2018-19	52	5962	115
2019-20	38	4629	122
2020-21	27	1520	56

There were some signs of a recovery in passenger numbers towards the end of the financial year, but when the year ended, they were still only about 55% of pre-pandemic levels.

Individual Services

S1 has remained our most popular service, whereas the main demand for S3 has been in the summer. For that reason, we delayed the restart S3 until the beginning of June, and changed it to a summer-only service running on Wednesdays. S4 has continued to provide the only bus link between Brough and Kirkby Stephen, though it had fewer passengers from Dent than previously. The demand for S5 has remained steady.

At the end of 2020, we were asked by Cumbria County Council if we could provide the Tuesday service between Kirkby Stephen and Penrith, as a commercial operator was ending their service. We agreed to do this, but were unable to start it until April 2021 owing to Covid-19 restrictions. Between then and the end of the financial year, there has been a steady demand for this new S6 service.

Vehicles

Covid-19 has meant that we have had to modify both vehicles by fitting Perspex screens between drivers and passengers, and although we drove the buses on regular occasions during lockdown, the lengthy period when the buses were not running led to some issues with their batteries. On the positive side, we were able to use the time to deal with some longstanding minor issues with both vehicles.

Private Hire

As a result of Covid-19 restrictions, we have taken no private hire bookings during 2020-21.

Company Personnel

The company now has 29 volunteers, of which 16 are volunteer drivers, and one part-time Operations Manager. Rebecca Atkinson started in this role in December, and as a result we were able to reorganise the company’s day-to-day management by combining the roles previously undertaken by Jock Cairns, Liz Nuttall and Debbie Wilson. We are very pleased that Rebecca has come to join us, and look forward to working with her in the next phase of the company’s development.

We also welcomed Ian Hartley, Peter Tomlinson and Anne Petyt as volunteers during the year. Ian and Peter have joined our volunteer drivers, and Anne is helping with cash handling.

This year Antony Fisher and Debbie Wilson left us. As well as driving the bus, Antony had been one of our directors and also helped to develop the timetable; Debbie was our Bus Administrator, and worked with our garage to organise repairs and ensure our buses were roadworthy. We are sorry to see them go, and they do so with our thanks and appreciation for their invaluable contributions to the company.

The company is only able to exist because our volunteers give their time so generously, and the Board would like to thank them all once again for their contributions during this year.

Finances

The Statement of Financial Activities reveals a surplus of £8,570 and the Balance Sheet Net Current Assets of £78,446. This masks the fact that for much of the year services were suspended and harsh limits were imposed on passenger numbers resulting in fare income more than halving. In addition, it was decided to increase overheads by appointing a paid Operations Manager.

It was fortunate, therefore that we were able to obtain Lottery funding to cover loss of income, increased expenditure and the initial few months of the Operations Manager’s salary, amounting in total to around £38,000. It can be seen that without this financial support, we would have run a deficit in the order of £30,000. The recovery to normal conditions will probably take some time and will prove a drain on our resources.

In addition to the Lottery funding, the Department for Transport maintained a level of support similar to the pre pandemic levels and also provided grants under the COVID-19 Bus Service Support Scheme. These funds are in our bank accounts but the Directors have prudently made a provision against possible clawback of some or all of the grants provided pending the winding up and final reconciliation and audit of our submitted returns.

The future direction is unclear from a number of aspects but currently stand with sufficient cash resources to ensure operations in the medium term.

Conclusion

Like everyone else, we found this year exceptionally difficult, but we came through it thanks the commitment of our volunteers and their determination that we should resume services as soon as we were able. Our relatively strong financial position at the end of the year is due to the work of Peter Maples, Neil Cleeveley and Mike Staff in finding and applying for sources of funding to replace our regular income, and the directors would like to thank them and everyone else for the efforts they have made during the year to keep the company going.

Because of those efforts, the directors are optimistic about the mediumterm future, and look forward to building up our passenger numbers again so that we can continue to provide bus services to the isolated rural communities that need them.

STRUCTURE GOVERNANCE AND MANAGEMENT

Governing Document

The Western Dales Bus operates as a charitable company limited by guarantee, incorporated on 27[th] June 2012 and registered as a charity on 5[th] December 2012. The company was established under a Memorandum of Association and is governed under its Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £10.

Recruitment and Appointment of Management Personnel

The directors of the company are also charity trustees for the purposes of charity law. Under the requirements of the Articles of Association directors are required to serve for one year after which they must be re-elected at the next Annual General meeting. Directors and other management personnel (The Management Committee) are recruited from the community parishes that we serve. The Management Committee convenes at regular intervals to make strategic decisions to ensure that the work of the charity runs smoothly. We have one professional trustee, namely Mr P M Ayers, a transport consultant, who does not charge for his services. All management personnel give their time voluntarily and receive no benefits from the charity.

Responsibilities of the Management Committee

Company law requires Directors to prepare financial statements for each financial period that give a true and fair view of the financial affairs of the Company and of the surplus or

deficit of the Company for that period. In preparing these statements, the Directors are required to:

• select suitable accounting policies and apply them consistently;

• make judgements and estimates that are reasonable and prudent;

• • prepare the financial statements on the going concern basis (unless

• it is inappropriate to assume that the Company will continue)

The Directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Company and to enable it to ensure that the financial statements comply with The Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

ACCOUNTING POLICIES

Accounting Convention

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standards for Smaller Entities.

On behalf of the Trustees J R Cairns, Chairman 3[rd] November 2021

THE WESTERN DALES COMMUNITY BUS SERVICE LTD Statement of Financial Artivities includin Income & Ex nditure Account ear ended 30 June 2021 Unrestrirted Fund Restrirted Funts Total rations rations Funds 2021 2021 tor the Funds 2020. 2021 Notes Incoming resources Voluntary income.. Interest received on bank deposit Donations and grants Individuals and local bodies toward Big Lottery Fund grant towards running expenses Big Lottery Fund grant towards lost earnings Activities for generating funds.. Fares and subsidies from bu5 operations 95 95 385 2.102 2.102 1.466 7.740 7.740 11.370 24,000 24.000 7.255 7.255 17.303 Totol lrttomlng Resourtes 9.452 31,740 41.192 30,524 Resour￿5 expended on.. Charitable activities- provision of Ic Depreciation of bu5 and fittin8S 29,872 29,872 24.076 2,750 2,750 2,750 32.622 32.622 26,826 Netrnovement In Fundsfor the year Net5urplu5for the year Reconclllutlon oAFunds.' Total Funds brought forward 9.452 9.452 18821 18821 8.570 8.570 3.698 3.698 66,754 11,370 78,124 74,426 Total Funds rnrrledfonvord 10 488 86 694 78 124 * Note.. The detoiled comporotivefigures in respecr of eochfvnd ore shown in Nore lo

IHE WEStERN DAiES COMMUNITY BUS SERVICE tTD 8alarKe Sheet as at 30 June 2021 2021 2021 2020 Notrs Flxed Assets.. Tangible fixed a55ets- Mercede5 bu5es'. 0ri8iThal cost Aicumulated depreciation Net book value 175.103 175,103 128,304 99,166 46,799 75,937 Current Assets.. Debtors". Trade debtors and prepayments C45h at bhnk and in hand 2,39) 90,190 92,580 2,245 67,746 69.991 Qedltors and Provlslons.. Arnount5 falling due within one year Provlsion for possible clawback of Pandemlc grants N•¢ current a55•ts: 12,5901 14701 12,3951 78,446 125,245 143,063 NET ASSETS.. Unrestrlrted Funds.. Operatlons 76.206 66,754 Rtstrlcted Ftsnds.. Operations C#pital 8rants fund for pur¢h¥$eof bu$es 10.488 38,551 11,370 64,939 76,309 49.039 Tot•1 Funds.. 125.245 143.063 The direrters have prepared accounts In accordancewr(h settion 398 of the Companies Att 2C¥)6 and settion 138 of rhe Charities Act 2011. These accounts a￿ prepared in accrffdantt with the special provisions of Part L5 of the Companies Att relatin8 to small companies and Constitute the ènnual accounts required bythe Compènies Att 2006 and are for circularicn to member5 of the companv. The notes whith follow form part of these a¢tounts Si8ned.. NarneJOHN RODGER CAIRNS. Chairof director5 on behallof thedirectors

NOTES TO THE ACCOUNTS l. Accounting Policies The principal accounting policie5 adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows- a. Basis of preparation The financial Statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffertive l January 20151- (Charities SORP IFRS 10211 and the Companies Act 2006 Assets and liabilities are initially recognised at historical cost or transaction value unle$5 Otherwise stated in the relevant accounting policy notelsl. b. Preparatlon of the accounts on a 8oin8 concern basls The continuing COVID-19 pandemic caused a eessation of all services at various times durin8 the year with drastically reduced seating capacity. Taking the current high cash reseThes and the current and projected reduced levels of income and likely expenditure from bus operations into account, the trustees have concluded that the charity will continue as going concern in the immediate future. In particular, Lottery support has proved invaluable, with support for lost income and ongoing expenditure. It is also hoped that financial support received from the COVID-19 Bus Services Support Grant scheme can be retained, rather wholly or partly clawed back at the conclusion of the reporting and reconciliation process with the Department for Transport. As the pandemic situation fluctuates and, hopefully, abates, in the future, the trustees will continue to closely monitor the company's finances to ensure its continuing viability. c. Fund a¢¢ountln8 Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Restricted funds are subjected to restrictions on their expenditure imposed by the onor or through the terms of an appeal. d. In¢omln8 resour￿$ All incoming resources are included in the statement of financial activities when the charity is entitled to. and virtually certain to receive. the income and the amount can be quantified with reasonable accuracy. The following policies are applied to particular categories of income.. Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity. are recognised when the charity becomes unconditionally entitled to the grant. The value of services provided by volunteers has not been included in these accounts. Incoming resources from charitable trading activity are accounted for when earned.

Incoming resources from grants. where related to performance and specific deliverables, are accounted for as the charity earn5 the right to consideration by its performance. e. Resources expended • Expenditure is recognised on an accrual basis as a liability is incurred. Charitable expenditure compri5e5 those costs incurred by the charity in the delivery of its artivities and Services for its beneficiaries, in this case, the C05t5 of operating the bus seryices. Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the Charity. f. FIMed assets Fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life, which in all cases is estimated èt 6 years. Impairment reviews are carried out as and when evidence comes to light that that the recoverable amount of a functional fixed asset is below its net book value due to damage, obsolescence or other relevant factors. 8. Debtors Debtors include repayments of VAT due from H M Revenue and Customs and unpaid invoices due from private hire customers. h. Cash at bank and In hand This comprises unbanked cash fares and balances held with Barclays Bank and Virgin Money. Credltars and provlslons Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowin8 for any trade discounts due. As a matter of prudence, provision has been made in these accounts for the possible clawback of grant funding under the COVID-19 Bus Service Support Grant scheme. 2. Legal Status of the Trust The Trust is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respert of the guarantee is limited to £10 per member of the charity.

1. Staff The company is run mostly through the efforts of volunteers. There is one paid employee. An operations manager was appointed during the year to supplement and coordinate the contribution of volunteers.
2. Related parties There were no related party transactions between the charity or its dirertors and any related party. S. Corporatlon tax The tharity is exempt from corporation tax on income and capital gains to the extent that they are applied towards its charitable objectives.
3. Donatlons from Indlvlduals and local bodles toward runnlnl expenses 2021 2020 Individual donations Kirkby Stephen Town Countil South Lakeland District Council Other donations, mainly passenBers 850 3C 1,520 282 616 Totsls 2,102

4. Expenditure on provislon of local bus services 2021 2020 Bus Insurance 3,311 2.704 3.979 6.315 11,704 10,584 585 650 2,464 2,209 7,034 50 50 612 Fuel Repairs & Maintenance Driver Training Other Operational Costs Operations Manager Marketing Subscription5 Insurance Sundry administration 413 50 569 82 582 29,871 24,076

5. Tangible Fixed A55etS Mercedes Mercede5 Sprinter Sprinter RX19XTV RX65YRD Total Cost.. At I july 2020 At 30 June 2021 175.103 175.103 93,498 93.498 81,605 81,605 Accumulated depreci(rtlon.' At I july 2020 Charge for the year At 30 June 2021 99.166 29.138 12&304 31,166 15,583 46.749 68,¢J)O 13,555 81.555 Net book volue.. At I july 2020 At 30 June 2021 75.937 62.332 46.799 46.749 13,605 50 Depreciation £13,555 in respect of RX65YRD, which was wholly financed through grants In previous years is charged against the Capital Grants Fund, which is a re5trided fund. Depreciation £12,833 in respect of RX19XTV. which was partly financed through grants during the year is charged against the Capital Grants Fund. which is a restricted fund. Depreciation of £2,750 in respert of RX19XTV is charged in the Statement of Financi31 Activities in arriving at the net surplus for the year.

6. Capltal Brants fvnd for purchase of Iw$es Yorkshlre Friends Dales Of Settle Mlllennium Carllsle Trust Une 2,445 246 12,4361 12451 Garfield Weston Foundatlon Total 2021 B18 Lottery Fund Total 2020 At l July 2020 Depreciation charged At 30 June 2021 64,939 10,914 126,4331 110,8741 38,551 51,334 91,372 112,8331 126,4331 38,501 64,939

7. Detailed Comparative figures in respert of 2020 THEWESVERN DNIESCOMMUNNY BUS SERWCEITD StthmTrtof Fina￿alActi￿tle5 i￿U￿1 Iffl￿rne & refflded 30jW￿ 2020 Urrfe5tridEd nditweAcrOurrt forth A5tridÈdFur Fund5 2020 Fuhd 2019 202 2020 202 IncOrnin8 iesour[Es Voluntaryiniorne.. InterE5t Teceived on bankdEposrf¢ DonitlOn5 andsrènt5 Indlirydua15 tDward5ruMinB ew5es Lottery Fund 8Tant tDwards iunninièmwses Garfield WÈston Foundation towarits purthas¢ of Affliviliesf¢yseneratin8lvnd5'. Far¢s and Subs￿1¢5 Irorn 385 385 1,466 1.466 11,370 1.085 11,370 77,OW 17,303 17,303 23,930 fo¢dllrt¢wlJwR•soW¢ts 11.370 3Q.$24 106,192 RexwrceSexppnd￿¢rt: CharllaWe*iwrit5- pTD%lS￿ ol kxal kn S￿1$ Deprttiall¢n ol busané filtlw5 Purchaseof newbus 24,076 2,7 24.076 2,750 22.572 7,070 93.498 4.849 127,989 26.826 17.6nJ 11370 3.698 1.7971 16,498 Adjustmènt lof capitèlexpendituro on nLwbuS shtromabrNe Expendedon Ittms Pa￿ forin advan 14etsurnlw 12019drficltlfof thtfv 17.6nJ 11370 ,299J Total Funds brou8ht forward 74,426 74,426 79,725 124

8. 140ts.. Tl)¢ éetorttdcthTrworotNefi9u￿s1ft￿Sptrto￿eoÉh1¥￿d0￿Sfvm tn Note 10

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