REGISTERED COMPANY NUMBER.. 09111065 (England and Wales) REGISTERED CHARITY NUMBER- 115952S Re of the Tru sand Flnancial Statements forthey r Ended 31 March 2022 for Llncoln Area DSalarfd8 knrnited Wright Vigar Limited St8lutory AL*Yitors Chartered Accountants & Business Advisers 15 Newland Lincoln Lineolnshi LN1 1XG Llncoln Area Dlalarkle Umlted ont nci for the Year Ended 31 March 2022 Page Chaimian's R•port Roport of tho Tn￿1£0$ Rgport of the Indgpendpnt Audltor8 Statom•nt of Financial Activitiès 10 Notgs to tho Flnanelgl Statsmènts 11 to 18 Llncoln Area Dlalaride Limited Chairmèn's Rè for the Year Ended 31 March 2022 The past year has Seén Lincoln Area Dialaride Ltd being able tr) re-8St8lAish most of th8 Sor￿•S whith it préwousty provided before COVID-19, the various lockdowns, and thangès in opèrational modè thal it brought. During th8 COVID lockdowns some charitie8 that we supported wrth transport, have either dosed or revised thgiT operalioris. i.e. AGE (UK) have had to close their daity day care centre. and also account has to be of th¢ changing retail enviTDnrnenl lollowing a long period of lockdowns restrictions in the high street. The Charity is relLqnl on SUp￿rt from the various local district and county authorities in whith il operates and has f￿d reducbons in this Èncome. This has resultéd in a review of our operations, leading to a rèduction in bolh staff vèhid&s, and th& ￿ntinuanc￿ of th$ on90ing review of all costs to ensure Ihg most effpctive use of Ihg funds ¥vailabl¢. The charity is hèavily ralant on volunt•8rs to bé abl8 to provida th8 s8rvices It does and, due to COVID restrictions. re¢nJitm•nt of n8w volunteers has been restricted, together with delays in obtaining D1 licen￿ updates from OVLA for volurrteer ¢Jrivers over 70. This resuhed in a fewer number of available drivers than the Charity would have liked, and it is an area that attenlion is being focused $0 that we meet the demands even during volunteer holiday period8. During the opening monlhs of the 2022-23 year thg chaiity ha5 seen incre83ed éemand over the p￿vIouS year, and although still not up to 2019-20 levels. which may not be athieved due to changes in tsur members habits and reduction in the number ol other ch8rities supported. Fares and membership féès w&r• incrèasvA in 2022-23 and this doès not appear to have ujrtailed the dem*)d for ow servlc*$. The Charity 18 currently without a suitsble ovemighl parking Iwtion for all of its vehides, and this has resulted in the vehicles are bèing housed 81 volunte8r driv8rs' homès and also Tesco have allowed the charity to park vehicles on their store parking arÈ# which is much apprnaat•d. The Charity is only able to f)*rale due lo the ￿ntinUe(l tsdicalion of the staff, together with the commitment of. and enlhu8iasm of our volunteers, and thanks a￿ expres￿ to them, along wilh the Local Cc￿n￿lS and ￿nCOlnshIra Coop Ll Brian HaughlDn Chaimian Page 1 Llncoln Area Dialarkl• Litt)i ort of the T ste88 for the Year Ended 31 M h 2022 The trustees who are also directors of ch8rity for the purposes of the Companies Act 2006, present their report whh thè financial statements ol the tharity fL)r the year ended 31 Maich 2022. The trustees havè adtspled the provi5i0ns of Accounting and Reporting by Charilie5'. Slalernent of Recomménded practi￿ applicable to charities preparfng their a¢counls in accordance with the Financi81 Reporting Siandard applicable In the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191. OBJECTIVES AND ACTIVITIES ObJectlve$ and aimts The Charity's Aims & Oiy'edives (a8 shown in rts Memorandurn & Artides of Asscoationl, is as follows.. The charitys objacls arè sp8cificalty restricted tc* providing a ccffimunity transport for such inhabitants of Lincolnshire who requi￿ such a Sèrv￿ because of age, sid(nes$ or disabilty Im8ntal or phYS￿al). or povgrty, or b8¢ause of a lack of availability of ad¢quale and safe public passenger se￿ice8.. Significant acuvities On broader terms, the Charity prov*Jes th• folk)wing seNices: - DialaRid• SèNice Shopmobility Service Voluntary Car Service - Collection & Disliibulion of food parcels on behaff of Lir￿kn Food Bank DlalaRldo S•rvlce An acGossiblp and affordable transport seNi¢e that can be used by anyonè resident within a six-mile radius of the Cty of Lincoln who finds il difficult to use othèr forrrs of transport du? lo age andlor a disability. The six-mile radius is 8xtÈndèd at limes dependant on need and availabrlity of services prowded. The ser￿￿ has a fleet of highly ac￿ssible fninibuses th8t are sFecifica15y designed tr> b¢ accessible to the elderfy #n(Vor disabled and Can Carry most types of mobility frqulpment. Shopmobillty Servlce This servic• providès thè loan and hire of mobllty equlpment to help anyone with reduced mobility in gaining access to the shopping p￿CinCts and other areas of interest within the City of Lincoln. It has 8 fleet of mobility equipmgnt that includè8." - Manual Wheelchairs - Powered Wneelchairs - Powered S¢ooler8 Voluntsry Car Servlce This servicè complimenls and expand$ upon the CO￿ DialaRide service and can be acLessed by anyone re￿dent within Lincolnshir8 who ffinds it diffieull to use otherforrn5 Qf tsan5port due to age andlor a disability. 11 Invu￿95 vc4unteers using their rmn vehid8$ and is more suited lo those individuals that are not reliant upon mobilty equipment 8uch as powered wheelchairs. Additionally, Ihere is a network of "not for profif, independent sthemes around Lincolnshirè, lo whith some individuals rnay be referred. Food Bank During the COVID ￿￿triCtIonS certain clients of th• Linthln Food Bank, within Ihg Charity's operating arèa, were unable attend the various collection points lo collect food pa￿¢1$ so arrangements were madtr for these lo be delivered. 11 has been found that this Is an ongoing requirement and along wlh food par￿1 d•liv8riès thè Charity also colle¢¢s food from other localK)ns as well as belng a fwd ¢ollection poti)t itseLf to deliver lo Lincokn Food Bank main warehouse. Public benefrt The Public Ben8fft from tha operation of the services provldod by Area DiaL8Ride are quite rA)nsiderable'. 1) Those per80ns th"sadvantaged by age andlgT a di8abilty can maintain their Independen￿ ielain a qualrky of life. The reliance and therefore finanasl prè##ufes placed upon swial care can be redLK•d as individuals can r•main in their own hornes longer a$ they have an approwiate transwrt Servi￿ to enable th&m to #e￿S other servicès Isud) as heatthcare). 21 Pag8 2 Uncoln Area Dialaride Limltsd ort of the Trusteès for the Year End•d 31 March OWECTIVES AND ACTIVITIES Volunteers Volunteers, for Bll seNic88 provided, are the mainstay of th? Charity and crucial to 116 continued success. It 18 therefore imperative that the volunt8èr balè is capable of meeting the demands that are placed on the service. Al volunteers undergo comprehensive Induction & Training and those that rnay have unsupeNised a￿058 to chldren andlor adults at risk are vètted using the Disdosure and BaNing Seryica IDBSI. ACHIEVEMENT AND PERFORMANCE Charitable acuvltles Due lo the COVIO restr￿lonS that applied to our &lNities dullng the year comparative figurès ts Ihe preVic￿$ year hav¢ been omitted. DlalaRld• S•rvlc• During the year the DlalaRlde SérvitÈ was unable to operate for IWD rnoiiths due lo COVID restrictions and was only able to undertake litnited Ilips fpT the remainder of Ihe year. D&sprte th￿, Dialaride hail 442 registered u$efs and 11 groups. and undertook a totsl of 8.550 iThYividual trtps and carried 8.145 p8$5engers, and 1.565 po5sgnger5 Using mobility aids, trav•lling A tot81 of ju81 over 55,800 miles. As of the 31st March 2022, tho DlaLqRlde service operaled a ffleet ol eight vehides, ¥even of vthich are adapted vèhtelès for the carriage of ele¢tric whe¢lthairs. Shopmobility S•Thilc• During the year the Shopmobility servi￿ had 250 registered users and prowded equiprnent lo these us•r8 on a lolal of 1,472 in¢Jividual hires for a varrable amount of time. Voluntary Car Sorvicg During the yèar the Voluntary C8r Service had 458 registered Use￿ and undertook a total of 2,114 individual trip8 carrying 2,314 reg1s1¢1gd users. FINANCIAL REVIEW Financral posilion During the financial year the charity received income of £201,6410l whid) £135,500 related to grani income. The charty rèported a surplus of £19,028 during the year.The last tni)nth5 of the ffinancial year were affeded by the restricted and finalty temporary dosedown ofthe charity's 0￿rationS. Principal funding sources The Charity ha$ obtainpd thg majorfty of ts funding frorn-. Grant Aid Fares Inwme Registration F•es Donations Hire of Specialist Equipment R8s•rves pollcy The Board of Trustees as part of tha m8n8gèmènt of Lincoln Area Dialaride Limited, review the reserves policy from lirne to time to confirm that it is still appropriat¢. The reserves fund is treated as a separate reserves fvnd for the continued operalittn of the organisation in the short or long temi. Thp general reserves fund should ￿ 8pproxim8lely S months of operating costs for the charity. At th8 year end thè charity had a 1otal of l￿rest[1d¢d roserves of £326,912 12021." £255,258). The general r&8erves were £326,914 12021.. f255.2561 which is deemed enough to wver 6 months of opÈr8ts"ng costs. Page 3 Llncoln Arta Eialarid8 Limlted R• ort of the Trustèès for the Year Ended 31 March 2022 FINANCIAL REVIEW Prlnclpal rfsks and uncertalntles The trustees have a risk management strategy which compri¥¢s'. an annual review of the principal risks aNI uncertainties thè tharity face with the establishment of pdiae$, systems and procedures to rnitigate those risks identified. the Implementalion of pr￿d￿re$ designed to minimize oi manago any potgntial irnpacl on the charity should Ih08e risks malerjalise. Trus Wts￿ has idents.fied Ihat fin8noal sustainability is the ma4.or financial iisk lor th& Charity. A kèy Èlement in the managemént of finanaal risk is 8 regular review of availab￿ liquid funds, and development of other Income streams. The review has also focused on non-linancial rlsks arislng from fjre. hè8llh and 831ely of passengers. These risk$ 8IE managed by ensuring Ihat ¥ehides are maintained in line with recornmended practi￿8 together wth insuranca to safeguard the charity, ils staff and volunteers. FUTURE PLANS Wilh thè easing and CAJrtailn￿nt of COVID-19 reslrict¥)ns the ¢harty is rebuilding ils day lo day operations bas•d an the Current demands whilst seeling additional areas in which it may be able to offer its services, including extending tha atthtnenl aio8 if appTowiale. Wlh the changes in the way many peopl• havè amènded their1rf8style during COVID the thaiity 18 requi￿1 to be11exiNe in nature lo respond to demands as th8y aris•. Cury•ntty thè charlty can only re8Ct10 5ituation5 as they arise whilst re(lucln9 owaling costs as much as po351￿e. STRUCTURE. GOVERNAMCE AND MANAGEMENT Goveming document The charity is controlled by its govemirwJ downEtrt, a dged of tru51, and constitutes a lim*ed CoMp￿y. limrtad by guarantee, as defined by the Companies Act 2006. Linrxjln Area Dialaride Lirniled ILADARI is governed by a MemorandMm & ArtidÈs of Assouation. The Charity converted from an Industrial & Providant Society to a Private Lwnited Company on 1st Juty 2014 and was entgrgd on the Register of Charities on 8th December2014. Recrultment and appolntrnent of new tnJst••s The charity understands thè importan(£ of recruiting onty appropriate persons as Truslees. Onty persons that mÈèl the required legal requirements, have relevant Skills, qu8ltF(3lions and experience, that could be Gonsvjered of benefit lo the Charlty, may be consid$rgd to t8ke on the re5ponsibililies of a TrusteFJ. Organlsattonal 8tructur T1￿ charity has a clear organisational structure with the Truslees taking overall responsibility for its effeclnie, eifiaent, and appropriate managemènt. This structure is continualty reviewed to ensure il meets IhB current requi￿rnent of th8 Charty and currently wnsists of a Manager, S8Nice & Fleet Manager, arKI Vehide Coordinator, supported by othèr admini8traknon staff and volunteers with whom which the Charity would not able lo operdle. Trustees and volunloers are not remunerated apart from OUt￿I.pOCket expenses for actual easts inuJN•d. Induction and trainiThJ of new twstegs All new Irustegs complele a training course as per recommendations of the Charity Commission and Companies House lo en$uie that they are aware of their re5ponsibililies. New Trustees are also bri•fed on th• day to day workings of the Charty and othar ra￿vant m8tt8rs, and dowmentalion. to ensure that they acquire a lull undorstandlng of charities opèrations. REFERENCE AND ADMINISTRATIVE DETAILS Registsred Company number 09111065 IEngland and Wal8sl Registèred Charity number 1159525 Reg18tered offbce Unrft 1 Lincoln Contr81 Car Pa Me￿Ille Street Lincoln LN5 7HW Pg9e 4 Lincoln Arna Dialarid8 Limlted Re ort ofth• TrustèÈs for the Year Ended 31 Marrh 2022 Trustses Mr B Haughton ICh8irl Mrs R Surtèés (Company S8¢retaryl Mrs S Sinclair- Resignèd 22.01.2022 Miss C Smith - Resi9ned 17.09.2022 Mr C Jones Cllr G H8wson Company Sfy¢rotsry R C Surtees Audito Wtight Vigar Limited Statutory Audrtors Chartered Accountants & Busin*86 Advisers 15 Newland Lincoln Lincolnshir& LN1 1XG Bank Na￿est Smiths Bank Branch 225 Hi9h Street ncoln LN2 1Ai STATEMENT OF TRUSTEES. RESPONSIBILITIES The ttustèes (who arè also thè directors of Lincoln Area Dialaride Limited for the purposes of comp3ny law) are responstble lor preparing lh¢ Annual Report and the finanagl st8temenl8 in accordan￿ with applicable law and United Kingdom Accounting Slandards (United Kingdorn Generally Acceptad Aethunting PractiGe)- Compary law requires the Iruslee8 to prepare financial Stat￿ents for each finanaal year which give a true and fair viaw of the state of affairs of th• charilable company and of the i￿)rnIng Te8ourceB and application ol resour￿9, including Ihe incomè and èxpènditurè. of the charitable company lor that period. In preparing those finanLYal slalements, the trustees a￿ requirecl lo select suitable accounting poliaes arml then appty them CLJnsislendy'. observe the methods and principles in lh8 Charity SORP.. ake judgements and est'males that are reasonable and prud•nt'. prepare the financial statements on the going COr￿ern basis l￿￿$$￿1 1$ inappropriate lo presume that the charitable company will continue in business. The trustees are ￿sponSIble for keeping proper accouniing racords whid) disdose reasonable ?￿jrary al any time ltte financAal position of the charitable cornpany and to enable them to ènsurè Ihal the financial statemenis cornply with the Companies Act 2006. Thèy are also ￿sponsible for safeguarding the assets ol the charitable company and hence for laking reaSona￿e steps for thè prevÈnh"on and detection of fraud and other ifregularities. In so far as the trustees are aware". there is no relevant audit inf0m￿tIOn 0fwh￿h th• eharit8ble companls auditors a￿ ￿9w￿?,. and thè twstees have taken all steps that they ought to have laken to make Ihemsefves aw81e of any relevant audft infomiation and to Èslabli$h that the auditors are aware of that inforTnation. Approved by ordgr of the board of Iruste8s on 22 Déeember2022 and signed on Fts beh4f by.. B G Haughton- Trustee Pago 5 ofthe Inde ndentAuditots to tha Lineoln Area Dialarlde Limited Oplnlon We have audited th& financial slatements of Lincoln Area Dialaride Limited Ilhe'charitabl• company'l for the year ended 31 Marth 2022 which comprise th8 Statement of Finanryal Activities, the Balance Sheet and notes lo the finanual statements, including a summary of significant accounting poliues. The finanaal repotb.ng framework that has been applied in Ih¢ii preparation Is opplicable law and United Kingdom Accounting Standards (United Kingdom Genorally Accepted Accounling Practice). In our opinion tha finanaal stalèmenta: give a true and lair view of the state of the charrtable cDrnpanVs affairs as at 31 March 21)22 and of ils incoming resources and application of resour¢¢$, including its income and expenditure, for the year then endod., have been properfy prepared in accordance with United Kingdom Generally Accepted Accounting Practr¢e" and have been prepared in accordance with th8 requirèments of Ihe Cornpanies Act 20C*8. Basi8 for opinion Wè eonductad our audrt in atetsrdance with International Sta￿lar￿$ on Auditing IUKI IISAS IUKII and applKabl8 law. Our responsibilities under those standgrds ar? further described irtr the Auditors. respon￿bIlItIeS for Ihg audit ol the ffinancial statements section of our report. We 8re independent of the charitable company in accordance wlh the ethical requirements that are relevant to our audit of the financial statements in the UK, including th8 FRC'8 Ethit*l Standard. and we have fU￿illed our other ethical responsibilities in 8ccordance wth these rewirements. We ￿lieve that the audit evidence we have obtained is $¢rf￿1¢nt and aF¥)ropri8te lo provide a basis for our o￿nIOn. Matorial uncertalnty relatlng to golng concem In auditing the frnancAal statements, we hav• conclud8d that the trustees, use of Ihe going concem basls of accounting in the preparats'on of the financ4al slatements is appropriatè. Based on the work we have perfom)ed, we have not identified material Un￿rtaInlieS relating to aventÈ or conditions that, individually or colleciwely, may cast significant doubl on the charitable ￿)MpanY'S abilty to continue as a going concem for a pèriod of at lèast twÈlvÈ months trom when the financial ststetn¢nls are aulhorised for issue. Our resFW)nsibilitsEs an¢J ￿sPonSibl1111e5 of the trustees vthh resp8Ct to going eoncèm are described in the relevant Secbons of this report. other inforniation The truslee3 are responsible for the other informatlon. The other infom81ion comprises the infom7atK)n ineludEd in the Annual Report, other than the finanaal statements and our Report of the IndepEwwJent Auditvrs Ihereon. Our opinion on the financial statempnts doe8 not cover the other infom)ation and. axcepl lo the extent otheThvise explicitly Ststed in our report. w& do not eypress any fomi of assurance w)¢lusion théreon. In ¢onne¢tion with our 8oJdil of the financial statements, our responsibility is lo read the other infomation and, in doing so, consider whether the other information is maleri81ty inconsislenl with the ffinancial statemènts or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identfy such material inwnsislencies or apparent material misstatements, we are requlred lo deltrrmine whether this gives rise tr) a mateTral mi55lalemenl in the financial Statements themselves. If, based C￿ the work we have perfomied, we condude that th8r@ is a rnaleiial mis5talement of this other infom)ation, we are requiTed to report that fact. We have nothing to report in this regard. Opinion6 on other matters pr•Gcrlb•d by tho Companiè# Act 2006 In our opinion, based on the work undertaken in the Goutse of the audit.. the infomation given in the Report of Ihe Trustees for the ffinancTal year for vthKh th8 finanoal statements are prepared is consistent with the financial slatemenls., And the Report of the Tru51ees ha8 been prepared in aecordaneé wlth applirable legal requirements. Mattèrs on whieh wè arè r4uired to report by exceptlon In the light ofthe kno￿edge and understsnding of the charitable company and ts environment obtsined in the coursè of the audit, w¢ have not iderrtified rllalorial misslaleTnents In the Report of thè Trust8eS. Wè have nothing lo report in re8pect of the following matters where the Companies Act 2CQ6 requires u5 to 16POrt to you if, in our opinion.. adequate a￿untIng records have not been kept or relums adequate for our audit hav8 not b&￿ received from branches not visited by us.. or the financial statements are not in agreement with the accounting records and relum$; or certain disdosures of tru51ees' remun8ratiDn specthed by law are noi made., or we have not received all the infomaton and explanations we requirÈ for our audit., or thè tnjslees were not enlitled to take advantage of the small wtnpanies exemption from the requirement to prépa￿ a Strategi¢ R¢port or in prepaiing thè Report of the Trustees. Page 6 Re rt of tho Inde nd8nt Audltors to thè mernbe￿ of Lincoln Area Oialaridè Llmited Responsiblllties of trustees As explained more fully in the Statsment of TruSt￿S, ReSpon￿b}lIt￿S. the trustees {who are also directors of the chaTitable company for the purposès of company lawl ar8 responsilAe for the preparation ol the financial statements and for bèing satisffied that they give a Iwe and fair view, and for such inletnal control as thè truslees detemine is necessary to enable the prep8ration of financial statements that are free from material misstal•menl, whether due to fraud or error. In Preparing the finanGial statements, Ihe tswtees ale responsiblè for assessing the charitable c¥)mpany's atxlty lo continue as a going concern, disdoslng. as ap￿iCable, matter6 1918ted to going (x)neem and using the going concem b8si$ of accounting Ljnless the Iruslees eithei inlÈnd to liquidate Ihe charitable comp8ny or to ce88e operations. or have no roalistic altemative but to do 80. Our respon¥ibilitles for thè audit of the financlal statements Our obJ'¢ct￿eS are to (*t8in reasonable assuran￿ atr*)ut whether the fina￿81 statements a5 a whole ara free from material misstatemenl. whether due to fraud or error. and to issue a Report of the Independent Auditors that indudes our opinion. Reasonable assurance a high level of assurance. bul is not a guarant8e that an audit conducted in accordan￿ with ISAS IUKI will always detect a matarial misstalement when it exists. Mi$statemenls can arise from fraud or orfor and arÈ ctsnSide￿d material if, indivtdually or in the aggregat8, they could reasonably be exw¢ed to influen( the economic de¢ision5 of users taken on the basis ol these finaneid statements. Irregukrilies, ￿duding fr￿d. are instances of n0n-cxjmpli￿ce wih laws and regulatlons. dew9n procedures in line with our respo)nsibilities, outlined above, to dèlect material misst8lèmants in respgd of irregularitias, including fraud. The extent to which our procedures 8re capable of d¢lecting irregulariti•s, including fraud is detailed b8lov4'. Our work is perfomed to indude an assessment of the susceptibility of the èntty's financial stslements to rnaterfal misststement, including the risk ol fraud. Owing to ihe inherent limitations of an audit, there is an unavoidable risk that material missl8téments in the fin8naal sialernents may not be deléctad, even Ihough Ihe audit ￿ property planned and performed in accordance with the ISAS IUKI. In identifying and assèssing risk of m*erial misstslemènt in respect of irregularities, indud#ig fraud and non-compliance with laws and ￿gulat￿)n$, our procedures ￿C1Jded the followng.. We plan our work to gain an understanding of the signfficanl18ws and Tegulalions that are of signffitsnce to the entity and the sector in whith they operatè. We perfomi ourwork lo ensum that the enlty is complyit)g with rts legal and regulatory framework. We obtained an understanding of how Ihe company is comptying with those lègal and regulatory framewo￿S by making inquiries lo thè management and people eharged wth govemance. We assessed the susceplibilty of the Company's ffinanc491 statements lo material mtsstat8m8nt, induding how fraud rnlghl occur. Audrt proceduie3 performed by the engagement tèam included.. Subst￿l￿e procedures perfomed in accordance with the ISAS IUKI. Challenging 8ssumption$ and ludgmenls madè by managemBnt in ils signrfieAnt accounting estimates. Identfying 8nd testing joumal entries, in particular malerral journal enlries and an assessrnènt of year end ioumals. Assessing the oxient of compliance with the relevant laws and règulations. A further descriplion of our responsits'lities for thè audit of ihe financial statemènts is located on thè Financial Rep)rtlwJ CounGil's websitè 8t www.frc.org.uklauditorsre#ponsibilities. This description forms part of our Report of the Independent Auditors. Page 7 Inde t)d bors of a Dialarlde Llmltad of rèport This report is rnad8 solely to the charitable companys members, as a body, in aecordance with Chapter 3 of Part 16 01 tha Companies Aet 2006. Our audit work has bgen undertaken so that we might State lo thè ch8ril?ble company's m6mbèrB those fflatte￿ we 8rB required 10 state to them #i an auditors, ￿port and for nD othér purposè. To the fullest extent permitted by law. we do not a￿pt or assume r•sponsibility to anyona at￿r than the dharitable company and thè charitabk cornpanys rnembers as a body, for our audrtwork, forthis report. orfor the opinions we have fonned. James Sewell BA (Honsl MBA FCA CTA Cmgr FCMI IS8nlor Ststutory Auditor) lor and on behalf olwright Vigar Limitsd Statutory Audito Chartered Accountants & Business Advi5èr5 15 Ne￿arnd Lincoln Lincolnshire LN1 1XG 22 D•ceM￿r 2022 Pagè 8 Llncoln Ar•a DI3￿rIda Llml Statement of Flnancral Ae for th8 Year Ended 31 March 2022 2022 Total nds 2021 Total funds Unrestrict&J lunds Restricted fund3 Notes INCOME AND ENDOlhYdENTS FROM Donations and legaaes 16.615 16,615 8.961 Charitable activities Shopmobilty Dial 8 Ride 25,781 210.167 178,998 4,500 183.498 Other tradlng activltles 123 163 1,243 123 163 1,243 85 97 1,114 Investment income Other incom8 T¢*al 197.142 4,500 201.642 EXPENDITURE ON Raising fiJrKI$ 35 35 86 Charltobl• ¥¢Uvltlos Shopmobilty Dial 8 Ride 33.103 209.338 159,177 23,403 Total 162.293 20,32 182,613 242,526 NET INCOMEIIEXPENDITUREI Other recognlsed galnslllossesl Gainsl{lossesl on revaluation of fixed assets 37,930 {18,9031 19,027 3,879 Net m4)vernent in fundy 37.930 118,9031 19.027 136.8331 RECONCILIATION OF FUNDS Total fvnds brought fO￿ard 288.983 159,528 448.511 4￿,344 TOTAL FUNDS CARRIED FORWARD 326913 140,625 467.538 The notes lomi part ol these financial statements Pago 9 LlrKoln Area Dialaridè Llmlt•d 8alance Shoet 31 March 2022 2022 Total funds 2021 Total fund5 Unrestricted funds Restrict8d funds Noles FIXED ASSETS Tangible assets 57.418 135,58B 193,C( 238,686 CURRENT ASSETS Slod(s Debtors Cash at bank 10 350 58.141 223,379 350 62,007 224.550 350 19.945 3,8e6 281,870 5,037 286.9)7 224,752 CREDITORS Amounts falling due With￿ one year 12 {12,3751 112,3751 (14.9271 NET CURRENT ASSETS 269,495 5,037 274 532 209,825 TOTAL ASSETS LESS CURRENT LIABILITIES 326.913 140.625 486,039 448,511 NET ASSETS 326913 140.625 467,538 448.511 FUNDS Unrestricted funds Restricted funds 14 326,913 140,625 288,983 159,528 TOTAL FUNDS 467.538 448,511 These finandal statefflenls have been prepared in accordancè Ihg provisions appli¢8bie to charitable ￿￿4)anIeS Subj￿ lo the small companie8 regime. The finanual statements were approvecl by the Board of Trustses and aulfrK)Tised for issue on 22 December2022 and were swned on its behalfby.. B G HaugMon- Trustee The notes fomi part of these financial st8l¢ments Page 10 Llncoln Area Dialaride Llmited Notes to the Financial S thé Yèar Ended 31 March 2022 STATUTORY INFORMATION Lincoln Area Dialaride Limited is a Charitable caynpany, registered in England and Wales. The tharitable company's registered number and regi81ered C*ffico address can be found on the R¢N)rt ofthe Trustees. ACCOUNTING POUCIES Basts of p￿parIng the finan¢ial statèm•nts The ffinancial stalgm?nts of th? tharitablg company, wh￿h is a publrG bengfjt entity under FRS 102. have been prepare(* in aw>rdance with the Chaiitie5 SORP IFRS 102) 'Accounting and Reporbng by Chattlies.. Slalemenl of Récomm•ndthl Practict apFAicable to charitias preparing their accounts in accordance with th8 Finana81 ReFK)rtin9 Stsndard applicable in the UK and Republic of Ireland IFRS 1021 leffedive 1 January 2019),. Finanaal Reporting Standard 102 The Finanaal Reporting Standard applicable in Ihe UK and Republic of Ireland. and the Companies Acl 2006. The financi81 st8lernents have been prepa￿d under the historical cost convention, as modified by the revaluation of certain assets. Income All inu)me is rÈcogn15ed in the Slalwnent of Finanaal Activitiès oni* ihe charity has enlitlèmÈnt to thÈ funds, it is PTobable th81 the in￿rne wll bg receiv¥d and the amount <8n bè measurod rèliably. Inwme from govemment and other grdnts, whether 'eapit8f grants or'revenue, grants. is recognised when the charity has enb"tlemenl lo the funds, any performan¢e condrfiong att￿h￿d to the grants have b8Èn mel, it is probablè that the income will b& ￿(￿1Ved and the amount can be méasured rèliabiy 8nd is not d8fèryed. ExpendltUTe Liabilities are recogThsed as expenditure as soon as there 18 a legal or constructive obligal]'on comrnitting the charrty to 1hal expenditure. it is probable that a transfer of economic benefits will be rewireLI in settlement and the amount of the obligation can be mÈasure(S reliabty. Expendrture is a￿ounted for on an xccruals basis and has been classified under headings Ihal aggregate all cost related lo the category. ￿ere ￿$ts cannot be directly attributed lo particular headings they have been allocaled lo adiwlies on a ba515 consislenl with the use of resource5 Allocatlon and apporuonment of c08ts Costs Telating solely to Shopmobilty tsr Dialaride athvities are allotsted in full to thesè thesè fvnds. Salaries are allocated based on the time spent and personnel involved in eath activity. The remaining overheads are apportioned on an appropriate basi5 to funds in which they relate to. Tangibl• fixed as59ts Oeprwalion is provided at IhB foll¢ywiny annual tates in orderto write t)fl eat* asset over its e81imaled usefvl life. Improvements Its propÈty Fumilure, ¢oMpulers and equy)menl Motor vehicles Shopmobility scooter and wheelthair5 Straigm linè ovèr 20 yéarx 250kn on redufjing balance 25% on ieducing b8lance 25% on cost and 200/• on cost Sto¢kJ Stocks are valued 81 Ihe lower of cost and nel roalisaNe v81ue, after ffla￿ng due allowance for obsoble and slow moving itoms. Taxatlon The charity Is exempt from ¢orporalSon tax on its charttable activities. Fund accounting Unrestr¢cied funds can be used in aC£orda￿e the charitable objectives al the discretion of the trustees. Restri￿e￿ furKls can only be used for p8rtTrcul8r ieslricted purposes within the objects of th8 charity- Reslrictsons arise when Spècifièd by the donor or when funds 8re rais8d for p8￿c￿lar tsstrictèd purpo88s. Further explanation oflhe nature and purpose of each fvnd IB induded in the notgs lo the ffinanck91 slalements. Pension cost4 and othèr post-rÈtir•mènt ￿nèrits The thatltsble ￿MpanY oF*rates a defined contribulSon pens￿ scheme. Contribuuons payable lo the charitable companls pensK)n s¢heme are charged to the Statement of Finan(ial Acknvibes in the pericKI to which they relate. P￿ell c0n￿nUed... Lincoln Area Dialaride Limited Notes to the Financial Statements - contlnued for thè Yè 31 Ilja 22 ACCOUNTING POLICIES- contÉnued Deferred Income Grants are deferred where the amount in fvll relate8 lo ￿tl￿e period8. Gov•rnment grants Govemmeni grants are trèated on an a¢uuals bxsia. Grarts in rdation ttt fijrfough grant8 are rwnised #s part ofgrant In￿Me In Iht Slalemenl of FIn￿da1 A¢twitio8. OTHER TRADING ACTIVlfES 2022 2021 Shop income 123 85 INVESTMENT INCOME 2022 2021 Dep08it account inlarè$t 163 97 NET INCOMEIIEXPENDITUREI Net incom81(expenditure} is 51ale(l aftgr thargin9llcrediting)- 2022 2021 Depreaation- owned as8e15 Defic4t on di8tK)¥81 of ffixed a85ets 39,613 2,rfi7 52,110 4,013 TRUSTEES, REAIUNERATION AND BENEFITS There were no trustees. rerwneration or other benefits for the ye8r en¢Jed 31 Ma￿h 2022 n¢r for the year ended 31 March 2021. Tru•t••s' éxpènses 2022 2021 Tru8tees' expenses 9SKI 475 STAFF COSTS 2022 2021 Wages and salaries Soual security costs Olher pension ct)sls 82,052 7,105 13D,281 7,118 936 The average monlhty nurnber of employees during the year was a8 follows.. 2022 2021 10 Administration and Oper￿lon No ern￿oYees receNed emoluments in excess of £60,OLK). Key manageTnent perwnnel were paid o lotsl off29,27312021.. £28,3861 during the year. Page 12 0)nthnU￿I... Llncoln Area Dlalarld• Llmi Notes to the F5nanclal Statements - continued for the Year Ended 31 March 2022 GOVERNMENT GRANTS Durfng the ffinan￿al year, the charilable company re￿iVed government grants tolalling £5,385. TANGIBLE FIXED ASSETS Furniture, computers and ewiprnent Shopmobility scooter awKI w￿￿hairS Improvements to property Motor vèhicles Totals COST OR VALUATION At 1 April 2021 Disposals 109.488 10.673 284.675 15.925 420,761 33.1691 At 31 March 2022 1 D9,488 10,673 387 592 OEPRECIATION At 1 April 2021 Charge for year Eliminated on disposal 9,376 5,475 159,391 29,804 27,1021 6.960 3.155 182,075 39,613 1,179 At 31 March 21Y22 14,851 7,527 162.093 10.115 194.586 NET 800K VALUE Al 31 March 2022 94,637 3.146 69,413 5,810 193.th)6 Al 31 March 2021 100,112 4,325 125,284 238,686 Cost or valuation at 31 March 2022 is represented by". Fumrture. Comp￿er$ and equipment ShOpn￿b11ty scc¥)Ser and wheekhairs Improvements lo propety Molor vehic￿$ Totals Valuation in 2020 Cost {40.5121 150,0 {40,5121 428,104 10,673 251,K6 109,488 251,5C6 15.S25 10. STOCKS 2022 2021 Stocks 350 11. DEBTORS.. AMOUhlTS FALLING DUE WtTHIN ONE YEAR 2022 2021 Trade debtors VAT Prepayments and accrued incomè 3.518 1,273 57,216 4,532 953 14 480 62,007 Page 13 continued... Uncoln Arga Dlalarfde Umited Notès to thè Financial S tèmèn - contin for thè Year Ended 31 M8rch 2022 12. CREDITORS.. AMOUNTS FALLING DUE %IryTHIN ONE YEAR 2022 2021 Trade Greililoi Social security and other tsxe8 Other creditors Accrued oxp¢ns¢s 5.118 5,277 1.758 2.372 1.854 5,402 12.374 14,927 13. MOVEMENT IN FUNDS Nel movement in fvnds At 31.3.22 At 1.4.21 Unresthcted fund6 GÈnèral fund R95ervgs fund 268,981 37,930 326,911 288,983 37,930 326.913 Restricted fund The Big Lottery Community F￿d 2 LIn￿rn Cooperalive Wholesale Society Development & Evolution Fund Lin￿)Ins￿lIe Country Council DawberTrust 42,188 108,076 7.014 1.282 968 110.5471 (8.1291 31.641 99,947 7,014 1.418 136 159.528 18.903 140 625 TOTAL FUNDS 448,511 19,027 467.538 Net movement in fijnds, induded in the aLN)ve are as follows.. In￿mIng resources R¢sourGos expended Movement in fvnds UnM8trletsd fund8 Gtrner85 fund 200,223 1162.2931 37.930 Restri¢tod funds The Btg Lottery Community Fund 2 LintA)In Coopèrativè Molésale Soeièty Lincolnshiro County Coundl Dawber TFU5t (10.5471 18.1291 11.2831 {10.5471 18,1291 136 363 1,419 20,322 20,321 TOTAL FUNDS 201.fA2 182,615 Page 14 continued... CDln Area Dialari Llmitsd Notss to the Financral Statèmènts. ontinued for the Year End d 31 Mareh 2022 13. P￿vEmENT IN FUNDS- contlnu•d Comparatlves for movem•nt in funds Nel fflovement in funds Transférs At 31.3.21 At 1.4.20 fund Unre3tr1cted funds General fund R8s•rvas fund 255,258 60,403 {26.6781 288,981 255.258 60.403 (26.6781 288,983 Restrlci•d lunds The Big Lottery Community Fund 2 Lincoln Cooperakn've Wholesale Soaely Shopmobilty Development & Evolution Fund LincA)Inshire Country Council Dawber Trust Communty Lottery 56,250 157,495 114,C621 149,4191 117.0401 16.9501 115 {2421 9,838 42,188 108,076 17,040 13,964 1,167 1,210 7,014 1,282 230,086 97,236 26,678 159,528 TOTAL FUNDS 485.344 Comparatwe net mov8m•nt in fvThYs, included in the abov¢ arg a5 follow8.' Incoming resources Rèsources exp•nd•d Gains and losses Movement in funds Unrestrfcted funds General fund 163.893 {103,490 e0,403 Restrlcted funds The Big Lottery Cotnmunity Fund 2 Lincoln CooperalNe Wnole6ale SorAety Shopmobillty Dèvèlopmonl & Evolution Fund We81 Lindsey District Counal Lincolnshire Gounlry Counol Qawber Tru51 Community Lortery 114,0631 18,WS} 133,1011 16,9501 112.OCM)I 14.1351 12421 114.(E2) 149,419) 117.040} 140.512) 16,061 12,OIXI 4,2 115 12421 50.001 82,312 139,036 97.236 TOTAL FUNDS 242 5261 40 5121 Pa9e 15 continuad... Lincoln Ar•a Dlalarbdè Umlt Notes to the Flnanclal Statements - contin ed for the Year Ended 31 March 2022 13. MOVEMENT IN FUNDS. contlnued A current year 12 months and prior year 12 months cc¥nbined position 15 85 follows= Net movement in funds Trans￿rS b&h￿n funds At 31.3.22 Al 1.4.20 Unrestrlcted fvndB GeneTal fund Rèsèrvès fund 255,258 98.333 26.6781 326,911 255,258 98.333 126.678) 326,913 R￿Cted funds The Big Lottery Communty Fund 2 Lincoln Cooperative Wholesale Soaety Shopmobility Development & Evolulion FuThJ ncolnshire Country CounrAI Dawber Trust Community Lottery 56.250 157,495 124.609) 157,548) 117.040} 16.950} 251 16051 9.6381 31,841 99.947 17,04Cs 13.964 1,167 1,210 7,014 1,418 605 9,638 230,086 116,139 26.678 140.625 TOTAL FUNDS 485.344 22,305 467 538 A current year 12 months and prior year 12 months cornbined nat movement in fuTrJs. included in Ihe above are as follows.. Incoming resour Resourr£s expended Gains and loss¢s Mo¥ement in fvnds Unrestricted fund& General fund 384.116 (265,7831 98,333 RgStri¢tpd fvnd$ The Big Lottery Conwnunity Fund 2 Lincoln C