**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
Resour5 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.
3. 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.
4. 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.
6. 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
7. 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
8. 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.
9. 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
10. Detailed Comparative figures in respert of 2020
THEWESVERN DNIESCOMMUNNY BUS SERWCEITD
Stthm*Trtof FinaalActitle5
iU1
Ifflrne &
refflded 30jW 2020
Urrfe5tridEd
nditweAcrOurrt
forth*
A*5tridÈdFur
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 Subs1¢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.$24
106,192
RexwrceSexppnd¢rt:
CharllaWe*iwrit5- pTD%lS ol kxal kn S1$
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
* 140ts.. Tl)¢ éetorttdcthTrworotNefi9us1ftSptrtoeoÉh1¥d0Sfvm tn Note 10
Independent examlnefs report on the ac¢ounts
R•porttotr*lnMtD•&l m•rnkn of W08tsm Dales Community Bus Service Ltd
On•EMurt•lwth•y•ar•Thl•d 30 June 2021
¢h•rfty no 1150051
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Addrnm: 1071* trteTr