Charity number: 1158057
EXMOUTH AND DISTRICT COMMUNITY TRANSPORT GROUP UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
EXMOUTH AND DISTRICT COMMUNITY TRANSPORT GROUP
CONTENTS
| Page | |
|---|---|
| Reference and administrative details of the Charity, its Trustees and advisers | 1 |
| Trustees' report | 2 - 6 |
| Independent examiner's report | 7 - 8 |
| Statement of financial activities | 9 |
| Balance sheet | 10 |
| Notes to the financial statements | 11 - 24 |
EXMOUTH AND DISTRICT COMMUNITY TRANSPORT GROUP
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025
Trustees J Elson MBE, Chairman, Trustee L Evans, Vice Chairman, Trustee W J Bailey, Management Committee, Trustee M Mock, Committee Member, Trustee Charity registered number 1158057 Principal office Office No. 2 Unit 16 Dinan Way Trading Estate Exmouth EX8 4RS Senior Management Miss J Elson MBE (Independent), Chair, Miss L Elson OBE (Exmouth Welfare Team Trust), Hon Treasurer and Mrs L Evans (Independant) Vice Chair Management Committee Miss J Elson MBE (Independent), Chair Mrs L Evans (Independant), Vice Chair Miss L Elson OBE (Exmouth Welfare Trust), Hon Treasurer Mr W J Bailey (Lympstone Parish Council) Mrs C Nicholas (Exmouth Town Council) Mr T Dumper (Exmouth Town Council) Mrs K Rose (Devon County Council Transport Coordination) Mr M Hilliar (Budleigh Salterton Town Council) Accountants Griffin Chartered Accountants Courtenay House Pynes Hill Exeter EX2 5AZ Bankers Barclays Bank plc 3 Bedford Street Exeter Devon EX1 1LX Solicitors Everys Magnolia House Church Street Exmouth Devon EX8 1HQ
Page 1
EXMOUTH AND DISTRICT COMMUNITY TRANSPORT GROUP
TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their annual report together with the financial statements of the Charity for the ended 31 March 2025.
Objectives and activities
a. Policies and objectives
In setting the objectives and aims the Management Committee has carefully considered the Charity Commission's general guidance on public benefit.
(i) Summary of Objects and Aims
The objects of the Charity is to provide transport facilities for persons who have special need of such facilities because they are elderly or disabled, poor, mothers with young children or people living in isolated areas where there are no adequate public transport facilities.
The Charity may additionally seek to act as an umbrella organisation for any other local transport schemes operating within the area of benefit, providing a focal point for encouraging the exchange of ideas and needs and promotion of specific transport schemes to meet those needs.
(ii) Achieving the Objectives
To achieve this Exmouth & District Community Transport Group:
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Provide the service of 2 tail-lift buses and 1 wheelchair accessible car.
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Provide the service of several part time drivers, casual relief drivers and voluntary drivers as required.
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Provide the service of a part-time Co-ordinator and part-time Assistant Co-ordinator to arrange and coordinate journeys and trips made by the buses.
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Organises publicity, talks and events to promote the Charity.
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Holds fund raising events for the benefit of the Charity.
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Contacts grant making charities, trusts and organisations to seek funds.
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Works in partnership with local councils and League of Friends of Exmouth Community Hospital, Seachange Budleigh Salterton and Exmouth and Budleigh Primary Care Network (WEB).
(iii) Volunteers
The Charity benefits from having several volunteer drivers and volunteers who help with administration and promotional events when required.
b. Achievements and performance
It has continued to be a challenging economic climate, although the Charity has found it difficult it has been able to raise sufficient funds to continue the services during the year but has been unable to set up a fund to replace one of the buses. It is increasingly hard to obtain grants from charitable trusts and foundations due to many changing their criteria owing to the continuing cost-of-living crisis and the reduction in funds they have available. The Charity continues to be well supported by the Parish Councils, Town Councils, Devon County Council and East Devon District Council. During the year it was noted, from passenger conversations, due to social isolation and loneliness, there was a need to keep our timetable under review and increase our day trips where possible. However, the situation is monitored and evaluated regularly to ensure we meet the needs of users and the wider local community.
Expenditure has continued to be closely monitored by the Management Committee.
Page 2
EXMOUTH AND DISTRICT COMMUNITY TRANSPORT GROUP
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Objectives and activities (continued)
Both buses and the Ford car have been well supported. The timetable for both the Ring and Ride Service and the use of the Community Bus is reviewed in consultation with users.
Having two 8 seater minibuses has given us flexibility that has been welcomed by our passengers. The buses are used for the Ring and Ride timetabled service in addition to other uses. An increased range of special trips and lunches for our own passengers has been arranged again this year which have been well supported. The buses have continued to be used by other groups within the community.
We continue to ask our passengers when they book their journeys if there are any different destinations they would like to add to our list. We plan a 3-month timetable that is posted to regular passengers on our database. A volunteer delivers posters and leaflets to shops, health centres, dental surgeries, local hospitals etc.
The Charity continues to look at ways they can improve efficiency and reduce costs where possible.
Structure, governance and management
a. Constitution
Exmouth & District Community Transport Group is a registered charity number 1158057 and is a charitable incorporated organisation.
b. Methods of appointment or election of Trustees
The management of Charity has the responsibility of the Trustees for the appointment of Trustees.
c. Policies adopted for the induction and training of Trustees
Any new person approached to become a Trustee is given information about the Charity together with a copy of the last three years' accounts. They are also given the opportunity to meet the co-ordinators, visit the Charity's offices and travel on one of the buses with the passengers. Following their appointment as a Trustee the Officers provide induction into the Charity's objectives, operating methods and activities and responsibilities of the Management Committee and Trustees.
d. Organisational structure and Decision Making
The Management Committee consists of at least five members elected by and representative of the membership categories which are:
Voluntary Organisations, Parish and Town Councils, individual clients and individuals who wish to assist with needs of persons with a mobility handicap. The officers of the Management Committee are elected at the Annual General Meeting.
The Management Committee meets regularly and uses email to keep members informed.
A part-time Co-ordinator and 1 part-time Assistant Co-ordinator are employed and are responsible for the day-today management of the Charity's affairs. The Charity also employs four part time drivers, casual relief drivers to cover sickness and holidays and has several voluntary drivers.
Page 3
EXMOUTH AND DISTRICT COMMUNITY TRANSPORT GROUP
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Structure, governance and management (continued)
No Trustee or member of the Management Committee received any remuneration from the Charity or had any beneficial interest in it.
Public Benefit
Exmouth & District Community Transport Group depends on charitable donations and grants from local councils. The Charity only charges a nominal fare to its beneficiaries. Its work is to provide accessible transport for persons who have a special need of such facilities because they are elderly or disabled, poor, mothers with young children or people living in isolated or rural areas with no suitable public transport facilities. This benefits the public in a number of ways
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By increasing independence, health, and well-being of users
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By giving people the opportunity to meet others
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By allowing elderly, disabled and disadvantaged people to integrate into society at large.
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By providing transport for elderly and disabled for hospital and doctor's appointments
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By providing a tail lift vehicle, door to door service for those in special need
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Working closely with health agencies and others to help prevent social isolation and loneliness.
Access to the service is open equally to all sectors of the community without distinction on grounds of gender, race, age, or sexual orientation.
RISKS FACING THE CHARITY
The principle risk facing the charity is financial as it is reliant on voluntary income to cover the cost of providing services.The Management Committee monitor the situation closely and regularly reviews each area of the Charity's activities, elements of which are evaluated constantly by the Co-ordinator, and the Hon Treasurer.
FINANCIAL REVIEW
(i) Accounts
The accounts for the year show a small surplus and a much-improved financial position from the previous year. The Charity's total funds remain stable allowing the charity to continue the service. The Charity's dependence on Voluntary income and grants from Devon County Council, East Devon District Council and the Parish/Town Councils is clearly apparent and accounts for most of its income.
(ii) Investment Policy and Performance
The Charity has no investments at present but is kept under review by the Management Committee.
(iii) Assets and Reserves
The Trustees and Management Committee feel that the assets are adequate at present for the forthcoming year but, continues to monitor the position monthly. Ear marked reserves are in place for repair and renewal of computer equipment. The Management Committee also, when possible designate specific funds for contribution towards an appropriate replacement for any one of the buses in the future, although we would normally have a public appeal.
This is reviewed on a regular basis by the Management Committee.
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EXMOUTH AND DISTRICT COMMUNITY TRANSPORT GROUP
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
(iv) Independent Examination of Accounts
An independent examination of the Accounts has been carried out by Griffin Chartered Accounts.
(v) Budgets
A budget is prepared by the Chairman, Vice Chairman and Hon Treasurer and agreed by the Management Committee at the beginning of each financial year. A financial statement is presented to the Management Committee at every meeting.
(vi) Staff
There have been no changes to staffing during the year, but volunteers have assisted where necessary. Staffing is monitored carefully with a review taking place annually by the Management Meeting.
(vii) Going concern
The Trustees and Management Committee feel that the Charity has adequate resources to continue in operational existence for the foreseeable future. At the year-end the Charity had a free reserve balance of £62,395 (2024: £47,356). This is in line with The Charity's reserve policy of three to six months of operational costs.
Future Review
The Charity will be seeking to increase the use of all services run by the charity and continue to recruit volunteer drivers so the costs can be kept within budget. The Charity will also seek supporters who could assist with fund raising.
The Charity will continue to make applications for funding from grant making trusts and organisations and seek donations from the local community to ensure services can be maintained.
Following the review of our services and the sale of the single wheelchair vehicle to reduce costs (after assessing other services available within our area) the charity is concentrating on increasing the use of the vehicles retained. Recognising the continuing need to support those in social isolation especially in our rural areas the lunch trips will be increased when possible. The Charity will regularly consult with passengers and the local community to ensure the services provided meets their needs. Increase promotion of the charity
Thanks
The Trustees and the Management Committee express their thanks to the Co-ordinators for managing the implementation of the changes. Also, we would like to thank the Drivers, Volunteers, Donors, Sponsors, Devon County Council, East Devon District Council and the local parish/town councils who help the Charity to achieve their objectives.
Page 5
EXMOUTH AND DISTRICT COMMUNITY TRANSPORT GROUP
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Statement of Trustees' responsibilities
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles of the Charities SORP (FRS 102);
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make judgments and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees on _______ and signed on their behalf by: 17/10/2025
Miss J Elson MBE, Chairman
Trustee
Page 6
EXMOUTH AND DISTRICT COMMUNITY TRANSPORT GROUP
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025
Independent examiner's report to the Trustees of Exmouth and District Community Transport Group ('the Charity')
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2025.
Responsibilities and basis of report
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Your attention is drawn to the fact that the Charity has prepared the accounts 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
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the accounts do not accord with those records; or
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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.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
Page 7
EXMOUTH AND DISTRICT COMMUNITY TRANSPORT GROUP
INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Signed: Dated: Laura Waycott FCA
Griffin
Chartered Accountants Courtenay House Pynes Hill Exeter EX2 5AZ
Page 8
EXMOUTH AND DISTRICT COMMUNITY TRANSPORT GROUP
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| Note Income from: Donations and legacies 3 Charitable activities 4 Other trading activities 5 Investments 6 Other income 7 Total income Expenditure on: Charitable activities 8 Total expenditure Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Restricted funds 2025 £ - 36,667 - - - 36,667 36,667 36,667 - - - - |
Unrestricted funds 2025 £ 8,098 39,435 5,006 886 834 54,259 53,669 53,669 590 79,084 590 79,674 |
Total funds 2025 £ 8,098 76,102 5,006 886 834 90,926 90,336 90,336 590 79,084 590 79,674 |
Total funds 2024 £ 4,707 69,008 2,800 640 833 77,988 93,630 93,630 (15,642) 94,726 (15,642) 79,084 |
|---|---|---|---|---|
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 11 to 24 form part of these financial statements.
Page 9
EXMOUTH AND DISTRICT COMMUNITY TRANSPORT GROUP
BALANCE SHEET FOR THE YEAR ENDED 31 MARCH 2025
| 2025 | 2025 | 2024 | ||||
|---|---|---|---|---|---|---|
| Note | £ | £ | ||||
| Fixed assets | ||||||
| Tangible assets | 13 | 17,279 | 31,728 | |||
| 17,279 | 31,728 | |||||
| Current assets | ||||||
| Debtors | 14 | 2,631 | 996 | |||
| Cash at bank and in hand | 62,000 | 49,489 | ||||
| 64,631 | 50,485 | |||||
| Creditors: amounts falling due within one | ||||||
| year | 15 | (2,236) | (3,129) | |||
| Net current assets | 62,395 | 47,356 | ||||
| Total assets less current liabilities | 79,674 | 79,084 | ||||
| Net assets excluding pension asset | 79,674 | 79,084 | ||||
| Total net assets | 79,674 | 79,084 | ||||
| Charity funds | ||||||
| Restricted funds | 16 | - | - | |||
| Unrestricted funds | 16 | 79,674 | 79,084 | |||
| Total funds | 79,674 | 79,084 |
The financial statements were approved and authorised for issue by the Trustees on _______ 17/10/2025 and signed on their behalf by:
................................................
J Elson MBE
Trustee
The notes on pages 11 to 24 form part of these financial statements.
Page 10
EXMOUTH AND DISTRICT COMMUNITY TRANSPORT GROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. General information
The Exmouth and District Community Transport Group is a charitable Incorporated Organisation, registered in England and Wales. The registration number is 1158057 and the registered office address is Office 1 & 2, Unit 16, Dinan way trading estate, Exmouth, Devon, EX8 4RS.
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Exmouth and District Community Transport Group meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
2.2 Going concern
The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant area's of uncertainty that effect the carrying value of assets held by the charity.
2.3 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.
Page 11
EXMOUTH AND DISTRICT COMMUNITY TRANSPORT GROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
2. Accounting policies (continued)
2.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.5 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
2.6 Tangible fixed assets and depreciation
Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the following methods.
Depreciation is provided on the following bases:
Motor vehicles - 25% reducing balance - Fixtures and fittings 20% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of financial activities.
2.7 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Page 12
EXMOUTH AND DISTRICT COMMUNITY TRANSPORT GROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
2. Accounting policies (continued)
2.8 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
2.9 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
2.10 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
2.11 Pensions
The Charity operates a defined benefits pension scheme and the pension charge is based on a full actuarial valuation dated 2 December 2018.
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EXMOUTH AND DISTRICT COMMUNITY TRANSPORT GROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
2. Accounting policies (continued)
2.12 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
3. Income from donations and legacies
| Unrestricted funds 2025 £ Donations from community groups 8,098 Unrestricted funds 2024 £ Donations from community groups 4,707 |
Total funds 2025 £ 8,098 |
|---|---|
| Total funds 2024 £ 4,707 |
4. Income from charitable activities
| Ring and ride Community bus Health and wellbeing |
Restricted funds 2025 Unrestricted funds 2025 £ £ 19,990 20,642 8,656 9,150 8,021 9,643 36,667 39,435 |
Total funds 2025 £ 40,632 17,806 17,664 |
|---|---|---|
| 76,102 |
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EXMOUTH AND DISTRICT COMMUNITY TRANSPORT GROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. Income from charitable activities (continued)
| Ring and ride Community bus Health and wellbeing |
Restricted funds 2024 £ 17,420 7,544 6,990 31,954 |
Unrestricted funds 2024 £ 9,412 23,715 3,927 37,054 |
Total funds 2024 £ 26,832 31,259 10,917 |
|---|---|---|---|
| 69,008 |
5. Income from other trading activities
| Unrestricted funds 2025 £ Sale of goods and services 5,006 Unrestricted funds 2024 £ Sale of goods and services 2,800 |
Total funds 2025 £ 5,006 |
|---|---|
| Total funds 2024 £ 2,800 |
6. Investment income
| Unrestricted | Total | |
|---|---|---|
| funds | funds | |
| 2025 | 2025 | |
| £ | £ | |
| Interest receivable on bank deposits | 886 | 886 |
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EXMOUTH AND DISTRICT COMMUNITY TRANSPORT GROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. Investment income (continued)
| Unrestricted | Total | |
|---|---|---|
| funds | funds | |
| 2024 | 2024 | |
| £ | £ | |
| Interest receivable on bank deposits | 640 | 640 |
7. Other income
| Other income Other income |
Unrestricted funds 2025 £ 834 Unrestricted funds 2024 £ 833 |
Total funds 2025 £ 834 |
|---|---|---|
| Total funds 2024 £ 833 |
8. Analysis of expenditure on charitable activities Summary by fund type
| Ring and ride Community bus Health and Wellbeing Depreciation |
Restricted funds 2025 Unrestricted funds 2025 £ £ 19,990 23,670 8,656 11,802 8,021 12,437 - 5,760 36,667 53,669 |
Total 2025 £ 43,660 20,458 20,458 5,760 |
|---|---|---|
| 90,336 |
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EXMOUTH AND DISTRICT COMMUNITY TRANSPORT GROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
8. Analysis of expenditure on charitable activities (continued)
Summary by fund type (continued)
| Summary by fund type (continued) | |||
|---|---|---|---|
| Ring and ride Community bus Health and Wellbeing Depreciation |
Restricted funds 2024 £ 17,420 7,544 6,990 - 31,954 |
Unrestricted funds 2024 £ 25,473 12,537 13,090 10,576 61,676 |
Total 2024 £ 42,893 20,081 20,080 10,576 |
| 93,630 |
9. Analysis of expenditure by activities
| Ring and ride Community bus Health and Wellbeing General Ring and ride Community bus Health and Wellbeing General |
Activities undertaken directly 2025 £ 18,855 10,039 9,628 - 38,522 Activities undertaken directly 2024 £ 21,205 10,602 10,603 - 42,410 |
Support costs 2025 £ 24,805 10,419 10,830 5,760 51,814 Support costs 2024 £ 21,688 9,479 9,477 10,576 51,220 |
Total funds 2025 £ 43,660 20,458 20,458 5,760 |
|---|---|---|---|
| 90,336 | |||
| Total funds 2024 £ 42,893 20,081 20,080 10,576 |
|||
| 93,630 |
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EXMOUTH AND DISTRICT COMMUNITY TRANSPORT GROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
9. Analysis of expenditure by activities (continued)
Analysis of support costs
| Ring and ride 2025 £ Staff costs 12,504 Depreciation - Office expenses 1,163 Advertising 106 IT Costs 628 Rent 4,140 Other costs 1,378 Travel 90 Profit/loss on sale of assets 2,054 Governance costs 2,742 24,805 Ring and ride 2024 £ Staff costs 10,361 Depreciation - Office expenses 1,177 Advertising 307 IT Costs 1,009 Rent 4,140 Other costs 1,819 Travel 164 Governance costs 2,711 21,688 |
Community bus 2025 £ 5,639 - 582 54 315 2,070 688 45 1,026 - 10,419 Community bus 2024 £ 5,181 - 589 153 494 2,070 910 82 - 9,479 |
Health and Wellbeing 2025 £ 6,050 - 582 54 315 2,070 688 45 1,026 - 10,830 Health and Wellbeing 2024 £ 5,181 - 588 153 494 2,070 909 82 - 9,477 |
General 2025 £ - 5,760 - - - - - - - - 5,760 General 2024 £ - 10,576 - - - - - - - 10,576 |
Total funds 2025 £ 24,193 5,760 2,327 214 1,258 8,280 2,754 180 4,106 2,742 |
|---|---|---|---|---|
| 51,814 | ||||
| Total funds 2024 £ 20,723 10,576 2,354 613 1,997 8,280 3,638 328 2,711 |
||||
| 51,220 |
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EXMOUTH AND DISTRICT COMMUNITY TRANSPORT GROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
10. Analysis of governance costs
| Analysis of governance costs | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Independent examiner fees | 1,740 | 1,953 |
| Legal fees | 653 | 373 |
| Other governance costs | 349 | 385 |
11. Staff costs
| Wages and salaries Pension costs |
2025 £ 52,029 253 52,282 |
2024 £ 51,220 235 |
|---|---|---|
| 51,455 |
The average number of persons employed by the Charity during the year was as follows:
| 2025 | 2024 | |
|---|---|---|
| No. | No. | |
| Employees | 6 | 6 |
No employee received remuneration amounting to more than £60,000 in either year.
The key management personnel of the charity comprise of the Chair of Trustees and Treasurer. The total benefits of the key management personnel (including employer pension contributions) for their services to the charity was £NIL (2024: £NIL).
12. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2024 - £NIL) .
During the year ended 31 March 2025, no Trustee expenses have been incurred (2024 - £NIL) .
Page 19
EXMOUTH AND DISTRICT COMMUNITY TRANSPORT GROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
13. Tangible fixed assets
| Cost or valuation At 1 April 2024 Disposals At 31 March 2025 Depreciation At 1 April 2024 Charge for the year On disposals At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 Debtors Due within one year Trade debtors Other debtors Prepayments and accrued income |
Motor vehicles £ 124,026 (51,487) 72,539 92,298 5,760 (42,798) 55,260 17,279 31,728 |
Fixtures and fittings £ 1,360 - 1,360 1,360 - - 1,360 - - 2025 £ - 294 2,337 2,631 |
Total £ 125,386 (51,487) 73,899 93,658 5,760 (42,798) 56,620 17,279 31,728 2024 £ 30 966 - 996 |
|---|---|---|---|
14. Debtors
Page 20
EXMOUTH AND DISTRICT COMMUNITY TRANSPORT GROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
15. Creditors: Amounts falling due within one year
| Trade creditors Other taxation and social security Other creditors Accruals and deferred income |
2025 £ 379 - - 1,857 2,236 |
2024 £ 397 904 31 1,797 |
|---|---|---|
| 3,129 |
16. Statement of funds
Statement of funds - current year
| Unrestricted funds Unrestricted income fund Restricted funds Community bus Ring & Ride Health and Wellbeing Total of funds |
Balance at 1 April 2024 £ 79,084 - - - - 79,084 |
Income £ 54,259 8,656 19,990 8,021 36,667 90,926 |
Expenditure £ (53,669) (8,656) (19,990) (8,021) (36,667) (90,336) |
Balance at 31 March 2025 £ 79,674 |
|---|---|---|---|---|
| - - - |
||||
| - | ||||
| 79,674 |
Page 21
EXMOUTH AND DISTRICT COMMUNITY TRANSPORT GROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
16. Statement of funds (continued)
Statement of funds - prior year
| Unrestricted funds Unrestricted income fund Restricted funds Community bus Ring & Ride Health and Wellbeing Total of funds |
Balance at 1 April 2023 £ 94,726 - - - - 94,726 |
Incoming resources £ 46,034 7,544 17,420 6,990 31,954 77,988 |
Resources expanded £ (61,676) (7,544) (17,420) (6,990) (31,954) (93,630) |
Balance at 31 March 2024 £ 79,084 |
|---|---|---|---|---|
| - - - |
||||
| - | ||||
| 79,084 |
Restricted funds:
Ring and Ride - Funding from Devon County Council, East Devon District Council and Town Parish Councils within the service area to operate a "ring and ride" service.
Community Bus - Funding from Devon County Council, donations and grants received to provide various trips to different locations.
Health and Wellbeing Bus - Funding from Devon County Council and other local authorities to provide transport for persons with a greater degree of mobility problems.
Page 22
EXMOUTH AND DISTRICT COMMUNITY TRANSPORT GROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
17. Summary of funds
Summary of funds - current year
| General funds Restricted funds Summary of funds - prior year General funds Restricted funds |
Balance at 1 April 2024 £ 79,084 - 79,084 Balance at 1 April 2023 £ 94,726 - 94,726 |
Income £ 54,259 36,667 90,926 Income £ 46,034 31,954 77,988 |
Expenditure £ (53,669) (36,667) (90,336) Expenditure £ (61,676) (31,954) (93,630) |
Balance at 31 March 2025 £ 79,674 - |
|---|---|---|---|---|
| 79,674 | ||||
| Balance at 31 March 2024 £ 79,084 - |
||||
| 79,084 |
18. Analysis of net assets between funds Analysis of net assets between funds - current year
| Unrestricted funds 2025 £ Tangible fixed assets 17,279 Current assets 64,631 Creditors due within one year (2,236) Total 79,674 |
Total funds 2025 £ 17,279 64,631 (2,236) |
|---|---|
| 79,674 |
Page 23
EXMOUTH AND DISTRICT COMMUNITY TRANSPORT GROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
18. Analysis of net assets between funds (continued)
Analysis of net assets between funds - prior year
| Tangible fixed assets Current assets Creditors due within one year Total |
Unrestricted funds 2024 £ 31,728 50,485 (3,129) 79,084 |
Total funds 2024 £ 31,728 50,485 (3,129) |
|---|---|---|
| 79,084 |
19. Pension commitments
The charity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £253 (2024-£235). Contributions totalling £NIL (2024-£31) were payable to the fund at the balance sheet date and are included in creditors.
20. Operating lease commitments
At 31 March 2025 the Charity had commitments to make future minimum lease payments under noncancellable operating leases as follows:
| 2025 | 2024 | |||
|---|---|---|---|---|
| £ | £ | |||
| Not later than | 1 | year | 1,500 | 1,500 |
21. Related party transactions
The Charity has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Charity at 31 March 2025.
Page 24
REFERENCE NUMBER 8330C374-763F-42CC-B195-98CE60F4611E
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TRANSACTION DETAILS DOCUMENT DETAILS Reference Number Document Name 8330C374-763F-42CC-B195-98CE60F4611E Exmouth and District Community Transport 2025 - Accounts Transaction Type Filename Signature Request Exmouth_and_District_Community_Transport_2025_-_Accounts.pdf Sent At Pages 16/10/2025 10:56:01 AM EDT 26 pages Executed At Content Type 20/10/2025 06:42:56 AM EDT application/pdf Identity Method File Size email 318 KB Distribution Method Original Checksum email 659585d4bf35ec5cbae0817df60d8926d3ade0254b31731f5ec3a13151689166 Signed Checksum
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