Chayity Registration No.. 1151445
G)uwany Regith'atioLI No.. CE000317
FA￿ COMMLfNrrY TFANSPORT
{A Charitsblc tncorporated Organisation)
TRUSTEES, ANNUAL REPORT AND FINANCtAL STATEMEwrs
FOR THE YEAR ENDED 3 1ST MARCH 2025

FACT COMMLfNITY TRANSPORT
FfNANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
CONTENTS:
PAGE..
AdninL8trative Detaits
Trustees, Report
Independent Examinels Report
Stal¢m¢nt of Finan¢ial A¢tiviti¢s
BalgAce Sheet
Slatem¢nl of Cash Flows
Notes to the Financial Statemettts
9-16
Detaited tnctsrne and Exp¢nditure Acwuut
17

FAcf COMMUNITY TRANSPORT.
PAGE I
FtNANCtAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARrrY. TTS TRUSTEES AND ADVISORS
TRUSTEES..
CcAmcillor R W&st
Mr G Christy
C(xmcillor C Bodcn
C(w)cillor C Scaton
CHARrrY NUMBER..
II51445
COMPANY NUMBER..
CEOIK)317
PRINCIPAL ADDRESS:
5 Martin Avenue
March
Cambs
PE15 OAY
tNDEPENDEKT EK4MfNER'.
lan W Shipley FCCA
Pr¢ntis & Co LLP
Chartered Accowitants and Independent Examiners
I l5c Milt[￿ Road
C8mbridg¢
CB4 IXE
BANKERS..
Ba￿layS Bank Pl¢
l aLurc&ill Place
IA)ndon
E14 5HP
SOLICITORS..
Kenneth Busb Solicitors
I l New Conduit Street
Kings
Norfolk
PE30 IDG

FAcf COMMUNITY TIL4NSPORT
PAGB 2
FINANCIAL STATEMBNfs FOR THE YE4R ENDED 3 i&r MARCH 2025
TRUSTEES, REPORT
The trustees present their report and financial statements for the year to 31st March 2025.
The financial statements have been prepThl in accordancc with the accounting policies set out in note I to the f511aii¢ial
SEat¢ments and comply with the charity's governing document. the Ch8rities Aci 2011 and "Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable to charities preparing their a=counts in iccordance with Ihe
Financial Reporting Standard applicable in the UK and Republtc of Irel}￿d (FRS 102) (effective l January 20191"
OBJEcfivES AIID AC'fIvITtES
The charity's objects are to provkde Dial a Ride services in the FenlatLd. Hwjtingdonshire and EBSt Cambridgeshire area8
for people who find it difficult or irnpo&8ible to use conventional modes of transw)rt either through mobility difficulties
or a lack of a¢cess to transport. To provide Group Hire services lo voluntary and non-pTh)fit making groups. To assist
local authorit&es and other such bodi¢s itt the exe¢utii>n of tr￿￿pOrt services for the benefit of the Community. The
policies adopted in the ￿rther￿n¢t of thwe objects are to continue advertising our services and speak to othcr
organisations that could signpost our Services to those in need and there 4a5 been Do ¢hange in these during the pei'iod.
The charity also provides non-transport service4 e.g. Ethiendin8, social isolation. community fridge, lood banks. etc.
The trustees have paid due reg￿ to guidance issued by the Charity Commission in deciding what activities the charity
should utLdertake.
ACHIEVEMENfs. PERFORMANCE AND FUTURE PLANS
Dui'ing th¢ year, FACT continued to deliver vital community transport services acix)5s Fenland and surrouoding are￿.
despits operational chdlenges and changing ¢ontrAct landscapes. Passenger numbcrs grew steadily on core mute5,
particularly Route 33A following the compl¢¢ion of March Town regeneration works. Thi5 service extsnded to
June 2025, and a tender for the next contract has i¢en submitted. While new initiativcs such as the Manea-chatteris
and Parsons Drove shuttle services were laLnched, uptske has been low, and their sustainability will be reviewed irL 2025.
FACT successfully secured three new school transport Contracts in September 2024, generating additional itLcome and
slr¢ngthcning seivice orovi5ion. En￿agement with Cambridgeshire County Council regarding day ¢entre tran5pY)rt reNiain5
positive, with opportunities for future tenders. Howcver, the long-standing West An(ylia Crossroads contract ended in M8r¢h
2025 due to fvndiEkE withdrawal.
Funding retna:.ned a pliority Ihmughout the year. Tr.e organisation filly utilised Seed ￿ndIng and ￿rndIng receivcd through the
Older People Social Inclusion grant. Funding applications were Submitted lor Movetnmt for G(K)d and Postcode Places
Trust funding. Bus Service 0￿ratOrS Grants IBSOG) claims were pmcessed. aTLd conLessionary fare reimbui'sements
confirtned for 2025126.
Flcet managtment 8nd COEnplian¢e weiE strengthened with renew￿ insw2nc4 clcctrical safety improvements. and discussions
for additional leased vehicles to m¢e¢ growing demand. A proposal for bus trackcrs is under consideration to improve
efficiency and customer communication.
ComTnullity ¢ngagcm¢rtt was sEroll& with FACT attending Golden Age Fayr¢s. local coffee mornings. and hosting work
experience pl￿[nen
Ch&llenges includ¢d low patroriage on sotne routes, ongoing roadworks, and T￿n]Etment pressu￿5. which were m.itigated
through new dt'iver appointments and volunteer engage￿ent. Overall, FAcf reinains wmmitted to enhanciTJg accessibility
and supporting vulnerable communities through su5tsinable trdnsport solutii)n5.
PLANS FOR TtIE FUTURE
The plans Eor the future ar¢ to reach more isolated members of our cotrununities to help CA)mbat loneSine55 and help
wellbeing and obtain relevant fundtng opportunities to supwrt this work

FACI. COMMUNLTY TRANSPORT
PAGE 3
FtNANCIAL STATEMBwfs FOR THE YEAR ENDED 31 ST NIARCH 2025
TRusfEES' REPORT .....IcontirLued
FINANCL4L REVIBW
The ch&ritVs total income was £872,174 (2024: £685,411), its total ¢xpenditure was £884.506 (2024: £764,597). I￿vIng a
deficit of £12,332 <2024: £79,186). Thc trustees are putting in pla¢e wst tEduction and inconie generatiiig policies in an
attempt to rev¢rse the defi¢it.
At the year end total reserves were £1.034.703 (2024- £1,047.035) of which £58.411 (2024: £114.775) were ￿Stricted,
£976.292 (2024.. £932.260) were unrestricted and £143,764 (2024: £75,480) considered as free reserves.
The charity does not hold any investments and surplus is held in iThter&st Ft4rinE deposit accounts.
RISK POLICY
The trustees have assessed the major risks to which the charity is ¢xt%)sed and are satisfied that systems in place to mitigate
exposurc to major risks.
RESERVES POLICY
Il is th¢ policy of the charity that unrestTiCted fjjnds which have not been d¢s:gnaled for a 5pe¢ific usc should be maintained
al a level ¢quivalcn¢ to between three and six months, expenditure. The trustees consider that reserves at this level will ensure
th&1, in the event of a Significant drop in fijnding, they will be able to contiiiue the charity's current activitie5 while consideration
is given to ways in which additional funds may be raised. This level of ￿SerVeS has Ixen maint*ined throughout th¢ perlod.
SI'RUCTURE, GOVERNANCE AND MANAGEME
'rhe ¢ELarity is a charitable ip.corporated organisation registercd with the Charities Commission on 28th March 2013.
The trustees who served during the period and up to the date of 5ignalure of the financial statements were:
Couneillor R West
Mr G Christy
Councillor C Boden
Councillor C Seaton
TTU8tees are iEcruited through recommendations and app)inted following interview and trustee approval.
None of the trustees has any beneficial intcrest in the compgny. All olthe truste￿ are members of the company and
guarantee to contribute £1 in the event of a winding up.
The ch￿ilY is overs¢ell by a Board of Tn￿teeS who arc suptM)rted by.-
Workshop Man&ger
Finance Nlanager
Hub Coordinator
Transport Man8ger
Service Coordinators
Seivi¢es Manager
Driver TrainerlAssessors
Drivers
Remuneration of key management 18 set by the tnjstees &fter tsking into 8c£ount such factoi% ￿ similar comparable roles in
other organis8tions, experience, skills and wider considerntiorL such as Iwal ￿Sts of living.

l-.AC~r t'ONIK.11.'N'll'l I"IiANSPOR T
lTrlNAN('l..i1. s'fAI'F.%II--XTS FOR 'riii-. I'r.AR I.-NIDP.I? J 1ST 41.4RCII ?iI?J
'I'kll%'l'l.'I'.S' Rl--lY)iir
l¢ffjiinuL
%'I'A'I'I:'KFI:'NI' 01. INIISI'I-'I".%' RLSIJ()N411111.1-J-11.-
ufihi stslL iil'alldits Dfihe ¢h&ril> and iil-lhe or dclllit of ihc chtsrii) Ir>r Ili#i sc&r. In p￿,￿ri)lL* il?(i%c
Ilyoncial 5talLmL*t& ih¢'l-nLllixs arc rwuire¢J to-.
(41 grlcL* suslahli x¢ouniiny rMAiLi¥¥ dnd IhLM tIK'ni thi%is1L￿lIj.
hi VwkL JU￿&Ln)eat% #Trd csiimdlN"s L4at JrL rc&s1)nuhlL and pnMILnl'.
(¢1 IIrL￿tC lh¢ finwiLial *atCrnLnls on * 8QlnB CIHJCLTh I¥LSiS unl￿$ il is irnppn)prtatL Ici w¢sume iliui th¢ CthuiilN IVFII
Idi whthlikr the ￿11(1¢$ a41opted ar¥. IA a¢conLwce v4.iih ihc (Iwriii15 Aci 2011 and li i(h wplirknk aLwuniinB
ststulaT*ts and SfJtenKiiis OfReLxMnm￿¢JLd Prx"tiLY. y4bieeÈ to Nndl¢rta1'￿'￿1¥1￿f¢ di*14TSLQ a￿d eN>lai¥￿] iii th¢
IttsonLi¥I sl#tettiinL<:
{cl DhsLrnW IIT¢ mi't]M%ls atsd wineiplesolthc Cl*)iilies WRP.
n)¢ TNsiLts ayk. tL¥K)n¥iblL for kc¢pinu LYi4Kr ￿￿lIulit1rt&l iihich iv51h rt4¢thubli ui£urney al yti> tsmv
ilw. firi*lftLidl wsili1￿ ofthe Gh￿{(> and iltsi IltL linanLidl 4thLYIIL'iIISLiJmpl) m.ith thL (7T￿111￿$
lThi'lh&l¢L* llrL' al.w rL•.%rxTh￿Ih1L fix $ofLswr4ling IhL 955Ct% ordi¢ ¢hurii)'. Ènd hL*icc for tsking r￿￿liable for ih
'Thi. IrustL'L5 WREITM thci liaNc io Bui¢JJnLC (￿ntaIned ihL ('IMril!- C's)nms55iim'.% gLYILYJI gui(lafici' ¢
Trus1ecs' i¥as by the BIKbnJ i)r'i'rusw*
'fRI ES'n:.l."

FACT COMNfUNITY TRANSPORT
PAGE 5
FtNANCIAL sTATE￿￿NTs FOR THE YEAR ENDED 31ST MARCH 2025
INDEPENDENT EXAMINER'S REPORT TO THE TrUSTEES OF FAcf COMMUNrrY TRANSPORT
I report to the Trust¢e8 on my examination of tbe accounts of FAcf cOm￿V￿1tY Trdnsport Cbaritable tncrryorated
orgenisats'on ('the CIO'I for th¢ y¢ar ended 31st March 2025.
RESPONStBILETtES AND BASIS OF REPORT
As thc Trustees of the CIO you are responsibl¢ for th¢ preparation of the acc4JUllts ill accordance with the requirem¢nts of
the Charitics Act 2011 ('the ACV).
I report in rcspccl of my examillatii)n of IELe CIO'5 accounts carried out under section 145 of the 2011 Act and in carr>ing out
my ¢xamination I havc followed the applicable dTrectiotLS given by the Charity Commission ullder section 145(5)(b) of tbe Act.
INDEPENDENT EL4MfNER'S STATEMENT
Since the companls gro&% irLcome exceeded £250.IKIO your examiner tnust be a metnber of a b(KLy libted in section 145of the
201 l Act. I Confir￿ that l quali6cd to undcrtake the examinati(Trtt because l am a member of the Association of CEwteTed
Certified Aceount8nts which is one of the listed b￿Les.
I have completed my examiJ)ation, I confirm that no material D￿tterS have come lo my attention in cottnwtioll witb the
examination giving me Ixuse lob¢li¢ve that ID any material r&8pecL"
ac¢ounting records were not kw as requir¢d by se¢tion 130 of the Affj or
the a¢¢ouuts do not accord with thos¢ Te¢ord%' or
tho accounts do not comply the applicabl¢ requiTfflnents concerning the form and conl¢nl of accounts set out
. aw)UDls give a
in the Charities (Accoullts atld Rq)0rts) R¢gulati¢xL$ 2008 other than any requirement that th-
trne and fair view whtth is not a matter considcrcd as a part of an independent examination.
(2}
(3)
I have no concerrts and hav¢ come across no other EtLqtters in connection with thc cXaMi￿tiOr￿ to which attenli<)n should be draw
in thts repott. to enable a proper understanding of the accounts to bc reached.
IAN W SHIPLEY FCCA
FOR AND ON BEHALF OF
PRENTIS & CO LLP
CHAIiTERED ACCOUWtAWTS &
tNDEPENDENT EXAMINERS
115e Milton Road
Cambridge

FACT COMMUNITY TRANSPORT
PAGE 6
FtNANCIAL sfATEMBNfs FOR THE YEAR ENDED 3 1ST MARCH 2025
STATEMEwf OF FINANCIAL ACTIVITIES
Restricted Unrestiicted
Funds
Funds
31st
31st
March
2025
Totsl
Funds
31st
March
2025
Re8tri¢t¢d Unre51ri¢ted Total
Funds
Fund5
Funds
31st
31st
31st
March
arch
M8rLh
2024
2024
2024
2025
Notes
INCOME AND ENDOWMBNrs:
Donations and legacies
Charitable activities
Other income
4,544
796,508
4,544
837,630
30,000
4,691
592,895
8,000
4.691
657,720
23,(K)
41.122
30.000
64.825
15,(XlO
TOTAL INCOME
71,122
801.052
872,174
79.825
605.586
685,411
EXPENDITURE:
Charitable activities
127.486
757.020
884,506
98,537
666,060
764,597
NET INCOME FOR THE YEAR
Net movement in ￿ndS
(56,364)
44.032
(12,332) (18.712) (60,474) (79.186)
Fund balance5 at 1st April
FurLd balance8 at 31gt MarcEL
114.775
931260 1.047,035
133.487
992.734 1.126,221
17
58,411
976.292
.034,703
114,775
932,260 1,047.035
The Statement of Financial Activities includes all gains and10&ses reco￿lSed in the period.
All iiicome ￿)d cxpcnditurG dcrivc from oontinuing octivities.
lTre note5 on p&g¢s 9 to 16 form part of these financial statements.

I'.AI_I' C'(>MKIU%41-rY 'rRAN%POk'r
PA(FI.' 7
FIK'ANI.'IAI, s'fA'fLIILKI'S l.-nR "riii.. YFAR I.'%'I)l.'D 31%r M.4KC'I121125
BALIlN'LI-. SIIEFT
31st 14ar¢h
20*5
31sL Nlarbth
rtXi.:l) ASSF.TS
Tanaiblc w5e
10
8i2.528
856.7¥1J
CUKIUNI. ASSF.I-4
DL.bivr5
C'dsh ai hank and in Iwn
151.014
84.788
1?0,675
101.125
235.110?
221.80U
C're(It1(￿$-. JmL7Ullts f￿lin¥ Lkne within
or¢ey¢ur
(33.6271
(31.5451
LI. C(:RRF.NT ASS1.;"1
202.175
l¢)0.?5.S
Ttrt¥l les5eurr¢AI liabililies
1.034.701
l.(H7.(1.15
IN'('i)Mi-'
ltiir¢￿nC[k'd r￿n(l$
Cunds
17
¢nO.29¥
5&411
114.77.f
-113,1.703
1.1)47,1}.14
fvIR Li (.'[ IRlS'rTr
TRI I'f..
'lThc Ix)1¢5 on pag<s 9 itb 16 li>m) Iifthese flnatteral stfklcn￿￿l￿.

FAcf COMMUNITY TRANSPORT
PAGE 8
FtNANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MAiiCH 2025
STATEMENT OF CASH FLOWS
2025
Total
2024
Totsl
Note
Net eash uged In operatlng activities
14
(16,337) (94,931>
CAsh floTrvs form investing actAvltle$:
Purchase of fix¢it assets
Sale of fixed assets
(579)
8,000
Net cash provided by ljjvestlog aetivities
7.421
Change in cash and cash equivaleDts in the ￿ar
Casb and casb equivalcnts al the bewg
of th¢ r¢porting period
Cash a￿d cash cquivalents at the end of the
reporting ycar
(16,337) {87,510)
101,125
188,635
84,788
101, 125

FACT COMMUNITY TRANSPORT
PAGE 9
FINANCIAL STATEMENTS FOR THE YEAR ENDED 3 1ST MAIiCH 2025
NOTES TO THE FINANCIAL STATEMENTS
ACCOUNTJNG POLICIES
CHARJfY INFORMATtON
FAcf CortununilyTranspc*t ts a charitable incorporated organisation registered with the Cbarity
Collullission on 28th ￿lar¢￿ 2013.
ACCOUNTING CONVENTION
The fmancial stateM￿ts have beeu prepared in accordance with the ch￿lty5 governing dwument, the
Charities A¢t 2011 and "Accounting al￿ Reporting by Charitie5". Statemellt of Re￿1￿Mended ￿'actice
applicable to ctsarities preparing therr accoLLllts in accordallce witb the Financial Reportiiig St8ndard
applicable iti thc tJK and Republic of Ireland (FRS 102) (effective lrt January 2019)" The Charity is i
Public Benefit Elltity &s deFJned by FRS 102.
The On8n¢iai State￿¢￿tS arc prcparcd in Sterli￿ which is the functional CUTrnCy of the charity. Monetary
atnounts in th￿¢ fillanciaL statements munded ts) the neartst £
The financial statements have be¢n prepared und¢r the hist¢yicai cost convention, m(yJificd to include the
revaluation of freeSold properties and to illclud¢ investment properties and certain financial 1rLStrury￿nls al
fair vaEue. The principal accounting policies adopted are set out below.
GofNG CONCERN
The fill￿etaI statenents have been prepared on a going C￿Cern basis. The a¢tiviries of &ssociated
charities w¢re merged at the beginni￿ of the last financial peri(xl and proved to be financially belleficial.
Note 19 refer8 lo a c￿tIngent iiabiIity. The t￿￿ consider the crystalEisation of tbis liability as it cU￿entlY
stands a remote po&<ibility. If it did crystallis¢ wi)itst it would impact on tthe operation of tlle charity. th¢
tTUStees at the date of Si￿l￿g ¢onsid¢r the charity would remain a going concern.
CHARtT ABLE FUNDS
Unrestricted funds are available for use at the discretion of the trustees in fi]rtherance of their charttable
objectives.
Resiri¢t¢d ffl￿￿S are S￿b)eCt to specific condit:otLS by dI￿orS as to how they may be used. The purtKTrses
and uses of tlle restri¢t¢d fLllds are set out in the Dotes to the fLnancial statements.
El￿oW￿elltS funds are subject to Sp￿lf1¢ ¢onditions by donots that the Capital m￿t be maiDtaitLed by the
charity.
tNCOME
Income is recognised when the charity is legally enfitled to it atter any perforn]ance conditions have been
met, the amoutLts can be Measured reliably. it is probabl¢ that tncome will be r¢¢¢ived.
Cash donations arc recognised on receipt. Other donations are reco8nised once the Charity has be¢
notified of thc donati(m, unless perfonnanee conditions require deferr&l of the amount. Income tax
recA)v¢rable in relation to donations received under Gift Aid OT decds of covenant is reco￿lS￿L at thc litne
of th¢ dotiation.
Legacies are reCo￿ls¢d on ￿elpt or otherwise if the charity bas been llotified of an impeiiding distribution,
the amount is knoThTr, and receipt is expected. If the amount is known, the legacy is tre￿ed as a
contitkgent 8sset.

FACT COMMUNITY TRANSPORT
PAGE LO
FtNANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MAtiCH 2025
NOTES TO THE FINANCIAL STATEMEKrs
EXPENDITLryiE
Policy for recognition of liabiliti¢s is as SI￿ &s there is a legal or constructive d¥liBation cA)I)￿lttitig the
Charity lo expenditure.
Recognition of the costs of generating funds is ¢)n all &¢Cn￿lS basi& excluding VAT.
Charitable exp¢nditur¢ comprises costs incu￿￿ by the clwity in the delivery of its activities and
service5 for its beneficiari￿.
Governance costs include those costs associated with m¢¢ting th¢ constitutional and statslory
requirements of the G￿lty and inclwled audii fees and ¢osts linked to the strategic management of
the cbarity.
TANGIBLE FIXED ASSETS
Tangible r￿ed assets aT¢ initially measured at ¢os¢ and subsequently tneasured at co* ￿ valuation, nct of
d¢preciation and any impaiment losses. Those individua15y costing £1,000 or more ar¢ capitatised at cost.
Depr¢¢iation is iecognised so as to I￿Lte off the cost or valuation of ass¢ts less their residual values ov
their usefvI lives c)n the following ba5es'.
Plant and ¢quipment
Fixtures and fittings
Computer equipment
Motor vehicles
iAnd and buildings
250h rediicing balatL¢e
250A reducing balarLC¢
33% reducing balance
31V/. reducing balance
2Vo Teducing b￿allee (tand is not depreciat¢dl
The gain or loss ￿Lsing on thc disposal of au asfcl is determined as the difference between the s&le
proceeds arLd the carying valuc of thc as5¢( and i5 rwognised iti net incomel(expenditure) for period.
IMPAifiMEKf OF FIXED ASSETS
Al each r¢porting end date, the clwity ftviews the carryi1￿ amounts of its tangible a&se15 to determiiie
whether there is any indication that those assets have suffered an impairn]ent loss. If any wch indicati(Trn
exists, &e recovernble amount of the ass¢t rs ¢stimat&l in order to detemmne tbe extent of the impairnient
10&5 {if any).
CASH AND CASH EQUtVALEWts
Cash aod cash eqllivaleryts include cash in band. deposits held call wryth banks, other s&ort-t¢m liquid
iDvebrtmCDts witli (riginal tJ21urities of three nu)nths ¢x le&s and bank overdrdtts. Ballk overdrafts are siiown
within ￿0￿wItlgS ic Cu￿Cnt liabilitscs.
FtNANCIAL 1NSTRUfv￿NTs
The charity has elected to apply tbe provisions of Section I I Wasic FIllanci￿ In*ruments' and Se¢tiw 12
Other Financial tnstruments of FRS 102 to all its financial instrumcnts.
Financial instrninents are reCO￿l￿d ill the chariws balan¢e sheet vALell the charity beLomes party to the
Contractu￿ provision of th¢ instrument.
Financial assets and liabilities are oftseL with the net anwunts presrnted in the finwieial slatements, wlien
thert is a legaLty enforceable right lo set off the recognised amounts and there is inlenrion to settle on a
net basis or lo re41ise the a&qel and settle the liability Simultane(K￿lY.

FACT COMMUNITY TRANSPORT
PAGEII
FINANCIAL sfATEMEwfs FOR THE YEAR ENDED 31sr MARCH 2025
NOTES TO THE FtNANCIAL STA.rE￿brrs
BASIC FINANCIAL ASSETS
Basic fin&ncial assets, which include debtors and and bank ba18nc¢& atT Initi￿lY mtasured at
transaction price includin8 transaction costs and are subsequ¢ntiy carried at amort15cd c05t Using the
effective interest method unless the arrangcm¢nt Constitutes a financing transaction, where the transaction
iy measured at tb.e present value of the ￿ture receipts discountcd at a markeL rALe of interest. Financial
assets classified as receivable within one year are not amortised.
BASIC FINANCIAL LtABILITIES
Basic financial Itabilities, including creditors and bank loans are initially recogrtised at trary5aCtion price
nless the w'rangement constLtuies e fLnancin8 transaciion, where th¢ debt instrLment is mea5Jred at the
present v&lue of the future payments diso)unt¢d al a market rate of interesc. Fin8ncial liabilities cla55ified
L8 payable within one year are not amortised.
Debt in5trumettls are subsequently carried at amortised costs, using the effective interest rate method.
Trade creditors are obligatiorLS to pay for good8 or sctvi¢es that have been aaiuired in the ordinary course
of operations fro￿. SLEppliers. AnT.ounts payable are classified as current liabilities if payment is du¢ witliin
one }'ear or less. If noi, they 8re presented as non-current liabiliti&s. Trade creditors are recognised initially
at ti?nsaction pric¢ and subsequently measured at amortised cost using tILe e(fective interest method.
DERECOGNfFION OF FINANCIAL LIABILITIES
Financial liabilities are dereco&iised when the charitys contr&duai obligations expire or are discharged or
cancelled.
i.lo,
BMPLOYEE BENEFITS
The ¢tsst of any ULIU5ed holiday entit[em￿t is recogrused in the Friod in which the einployee's servi¢¢s
are received.
Terininalion benefits are recognised immediately Js aji expense when the charity is demonstrably
committed to terminate the employment of an employee or to provide tetmination benefits.
RETIREMENT BENEFITS
Payments to defined contribution retirement beneftt schemes. are Charged as an expense &s they fall due.
CIUIICAL ACCOUNTING ESTIMATES AND JUDGEMENTS
In the applicatton of the oh￿l￿S accounting tK>licies, the trustees 8re required to mrlke judgements,
cstiTnates and &%sumptions about the carrying amount of assets 2nd liibilities that are not readily apparent
from other sources. The estimales and associated aFsuinptioiis ￿'C based on historical experieo¢e and
othcr factors that are considered to be relevant. Actual rcsults may differ from th￿e estimata%.
Tbe esiitrEates and underlying a55UTllPtions are reviewed on an ongoing basis. Revisions to accounting
estimates recoglliscd in the period in which the estimate is revised whei'e the revisioii affects only that
periiKI, or in the period of the revÈsion and future txrtod5 where the revision affects EK>th current and future
periods.
DONATIONS AND LEGAc￿s
Restricted Unrestrict
Funds
Funds
2025
2025
Total RestrIc￿d Unir51ricled
Funds
Funds
Funds
2025
2024
2024
I'otal
Funds
2024
Donations and gifts
4,544
4.544
4,691
4.691

FAcf COMMUNITY TRANSPORT
PAGE 12
FNANCIAL STATE￿￿rs FOR THE YL4R ENDED 31ST MARCH 2025
NOTES TO THE FfNANCIAL STATEMENTS
CHARITABLE ACTIVITIES
Restricted Unrestricted
Funds
Funds
2025
2025
Totsl Restricted Unrestrictcd
Funds
Funds
Funds
2025
2024
2024
Total
Funds
2024
Comrnunity Transport
Community Hub
796,508
796.508
41.122
592,895
592,895
64.825
41.122
64,825
41,L22
796.508
837,630
64.825
592,895
657,720
(yrHER INCOME
R&stricted Unrestricted
Funds
Funds
202)
2025
Tota] Restricted UnTestri¢t¢d
Funds
Fund5
Funds
2025
2024
2024
Tolai
Funds
2024
Pro¢e¢ds on d15FX)5￿ of motor
vehicles
C&re Together Seed Funding
Education Passaiger Transl￿ Team
8,(K)O
8,0(10
15,000
15,000
30,000
30,000
30,000
30.000
15,000
8,0(K)
23,000
CHARrrABLE ACTtVITIES
Restricted Unrestricted
Funds
Funds
2025
2025
Total Re5tii¢tsd Unrestricted
Funds
Fuiids
Funds
2025
2024
2024
Total
Funds
2024
tbn&tions (to Ukraine)
Staff costs
Dcprcc&ation and impaiTment
Vehicle hire
Vehi¢le running costs
Community Hub and dcpreciatiots of
Hub &ss¢ts
204
34,656
204
407,940
28,846
126,844
122242
69.535
418,212
23.304
131.645
123,946
487.747
23J04
144,145
155.101
373,284
28,846
115,844
97,687
12.5
31.155
i 1,000
24,555
14.296
14,296
28,122
28,122
127,486
697.107
37.551
22,362
824,593
37.551
22,362
98.537
615.661
29,649
20,750
714,198
29,649
20,750
Shar¢ of SLlPPOrt Costs (note 7)
Share of governancc c05ts (note 7)
127,486
757,020
884.506
98.537
666,060
764,597

FACT COMMUNITY TRANSPORT
PAGE 13
FINANCIAL STATEMENfs FOR THE YEAR ENDED 31ST MARCH 2025
NOTES TO THB FINANCIAL STATEMENTS
SUPPORT COSTS
Support Governonce
c￿tS
Costs
Total
2025
Suppixt Governance
Costs
Costs
rotal
2024
Rent
Rates
LigbL heat and power
Insurance
R¢patrs and renewaLs
Telepb(ne and fax
Computer softwaff and n￿L￿tenance
Prinlitig, postage and stationery
Sundry cxpcnses
Bank charges
AdvertisÈng and ￿bsCriptiOnS
Accountancy
tegryl alld professional
520
2.512
6.363
9.887
5,906
1,515
2,703
3.335
2,937
1.553
320
520
2,512
6,363
9.887
5.906
1.515
2.703
3.335
2.937
,553
320
15.800
6,562
520
1467
5,127
3,847
1.648
1280
3,258
5,850
3,645
1,583
424
520
2,467
5,127
3,847
I,fi48
1.280
3,258
5,850
3,645
1.583
424
14.790
5.960
15.800
6.562
14,790
5,960
37.551
22,362
59,913
29,649
20.750
50,399
TRUSTEES
None o,. the trvstecs {or an persons cojmeeted with them) received anyrenwnerntion or benefits from th¢
charity during the Peri￿. See also note 13.
EMPLOYEES
Y¢ar
Year
ellded
ended
31st Marc.rL 31st March
2025
2024
31
29
Number of employees
The average monthly ￿Un)ber of employees during the period was:
Employtllellt costs
2025
2024
Wag¢s and sataries
Social s¢¢urity costs
Pension conttibulions
Other siaff costs
459.503
22.042
6,202
385,986
15,198
4,484
2,272
487,747
41YI,940
No etDployees bad emoluments in exc&￿ of £60,1￿0 (2024: none)
io.
TANGIBLE FtXED ASSETS
CURRENf YEAR
Land and Plant and Fixtures and Compulcr
Molor
Buildings Equipment
Fittings EqUip]￿Cr￿t Vchieles
Total
COST
At Ist April 2024 and at
31 March 2025
855,OfX)
22.988
16,202
5,124
150,179 1,049,493
DEPRECIATION
At 1st April 2024
Charge
45,046
10,589
20.(H2
736
11,075
1,282
4,479
213
112,071
11,432
192,713
24,252
At 31st fvlarch 2025
55,635
20,778
12,357
4,692
123,503
216,965
NET BOOK VALUE
At 3 1st N4arch 2025
799.365
2,210
3.845
432
26,676
832,528

FAcf COMMUNITY TRANSPORT
PAGE 14
FINANCIAL STATEMENTS FOR THE YEAR ENDED 3 1ST MARCH 2025
NOTES TO THE FINANCIAL STATEMEPryS
io.
TANGIBLE FIXED ASSETS
PIitOR YL4R
COST
At 1st April 2023
Additions
Plant and
Buildings Equipment
Fixthres and Computer
Motor
Firtings
Equipment Vehicles
Total
855.(100
22.988
16,202
4,545
579
150,179 1,048,914
579
At 31 March 2(r24
855,000
22,988
16.202
5,124
150.179 1,049,493
DEPRECIATION
At 1st Aptil 2023
Charge
34.241
10.805
19.Q60
982
9,366
1,709
4,162
317
95,737
16,334
162,566
30,147
At 315t March 2024
45,046
20.042
11.075
4,479
112,071
192,713
NET BOOK VALUE
Al 3 1st March 2024
809.954
2,946
5,[27
645
38,108
856.780
DEBTORS
Amounts fallin£ due within one year
Ti'ade debtO:5
VAT accoijnt
Prepayments and accrued income
2025
2024
98.722
5.243
47,049
64,012
7,565
49.098
151,014
120,675
12.
CREDITORS:
Amounts falling due within one year
Trnde creditors
OLher taxation and so¢ial security
OÈher crcditors
Accrua]5 attd defenrd income
2025
2Q24
2l.899
6.716
1.112
3,900
17,094
7,266
3,285
3,900
33,627
31.545
13,
RELATED PARTY TRANSACTION
Trustee re1mbu￿eMents for charithble expendiwr¢ of£4.959 were paid during the financial PEriod (£9.871: 2024)
14.
RECONCtLIATION OF INCOMING RESOURCES TO NEf CASH FLOW FROM OPERATING
AcrtVlTtES
2025
2024
Net rnovement in funds
Adjustments for..
Depreciation and (profityloss on disposal
Increase in dcbtors
Increa5el(de¢rea5e) in creditors
(12.3321 (79,186)
24,252
?.2,147
{30,339} 125,653)
2,082
Il2,239)
(16,337) 194,931)

FAC[ COMMUNITY TRANSPORT
PAGE 15
FINANCIAL STATEMENfs FOR THE YEAR ENDED 31ST MARCH 2025
NOTES TO THE F￿ANCIAL STATEM8Nrs
15.
OPERATING IEASE COMMITMENrs
2025
2024
The following operating lease payments ￿e committed to be paid:
Total committn¢nts
551,816
87,976
These retste to the le&8es of mini bw committed to OD 4 2Lf25 for 4 ycars.
16.
ANALYSIS OF NET ASSEIS BETv￿EN FUNDS
YEAR TO 3 1ST MARCH 2025
Restricted Unrestricted
Fun&
Funds
2025
2025
Totsl
Fund8
2025
Fiyed asscts
Current assets
Creditors within one year
2,642
55.769
829,886
832,528
180,033
235,802
(33,627) (33,627)
976292 1,034.703
58,411
Restricted Unrestricted Tota]
Funds
Funds
Funds
2024
2024
2024
YEAR TO 31ST MARCH 21f24
Fixed a55ets
Current a56ets
Creditors due within one year
3,$90
853,190
856.78Q
113,063
108,737
221,800
(1.878) (29,667) (31.545)
114.775
932260 1,047.035
17.
STATEMENf OF FUNDS
YEAR ENDED 3 1ST MARCH 2025
Unrc5tri¢tcd funds
General Funds- all funds
Brought
Forward
Canied
Income Expenditure Forward
932260
801.052
(757.020) 976,292
ReslJicted fjjnds
Community Hub
Shuttle Services
Cambridgcthirc County Coullcil
(Sociat Inclusion TT8mspon Gr8nts)
National Lottery
Cambridgthire County Council (Care Together Seed Funding)
Totai rcstrictcd funds
63293
31,087
41,122
(75,603)
(20,718)
28.812
10,369
30.000
{15,535)
{93 8)
{14,692)
14,465
4,765
5,703
14,692
114.775
71.122
{127.486)
58,411
Total funds
1.047,035
871174
(884,506) 1,034,703
Brought
CarTied
Forward l]vJme Exp¢nditJJrc Forward
YEAR ENDED 3 Isr MARCH 2024
Unrestricted funds
General Funds- all funds
992.734
605,586
(666,060) 932.260
Restrictcd funds
Comfftunity Hub
Shuttle Services
Ukraine donations
Clarion
Nationa] lthery
Can)bridgeshire County Councffil (Care Togethcr Secd Funding)
Total restricted funds
62.g)3
50,472
204
14,205
5.703
64,825
(64,433)
(19.385)
1204)
(14.205)
63.293
3 l.087
5.703
14.69?
15,000
(308)
(98.537)
133.487
79,825
114,775
Total funds
1,126221
685.411
{764,597) 1,047,035

FACT COMMUNITY TRANSPORT
PAGE 16
FfNANCIAL STAIEMENfs FOR THE YEARENDED 31ST MARCH 2025
NOTES TO THE FINANCIAL STATEMENTS
STATEMENf OF FUNDS {cowr]NUED..............
SHurrtE SERVICES
Ttsis f(mdillg has been proNryded for the providillg of shuttle services between destinations Sn local area8. This wa8
initially knded by lh¢ Chatt¢ris Town Council.
CAMBRtDGESHtRE COUNrY coirNciL (CARE TOGETHER SEED FUNDING)
Thcse funds have been awarded to support ¢xistTng successful ￿1￿ltieS exp8nd into new aT￿. This includes the
Ci)mmullity Hub and comn￿￿ty Transport SeTViKS.
CAfvIBPJDGESHUtE COUNfY COUNCIL (SOCIAL INCLUSION IFANSPORT GRANrs)
These funds hal'e been obtsined to provide d&y trips for over 6Ss in F¢nl¥n¢J and work ￿1th Fenland District
Council to deliver a trallsport service for the nLik8t vulneTable adult4 covering the g￿graphiCal area itL Fenland for
older adults.
COMMUNITY HUB AND NATIONAL LOTTERY
Thes¢ grants were a)ntribuÉing to our variou5 warni Sp8￿8 and community hub4 providing much need¢d daytime
shelter ond social ¢nvironment to elderlyj lonely and disadvattsged10¢81 reyide]ts.
18.
COFtrINGENT LIABILITY
There is a remote possibilitv that a potenttal liability incurred by a ￿edec￿Sor organisation nwy be attributable to
FAcf Community Traiw)orL This is in connecttiyn with funding received Frf)S5ibly breaching state aid rul¢s. TheTe
is CA)nsiderdble uncertainty as to the amount illvolved and the legal basis for the liabi]ity and ther¢for¢ no provÉ8iOn
teen iticlud&l in th¢ firjancial statements at the date of signi